Bonhill Church of Scotland. SC000886 2024 ## **The Church of Scotland** ## **Bonhill Parish Church** ## **Receipts and Payments Accounts** **Charity Registration Number: SC000886 Congregation Reference No: 18 11 79** 1 Bonhill Church of Scotland. SC000886 2024 TRUSTEES, ANNUAL REPORT YEAR ENDING 31 DECEMBER 2024 The Trustees present the annual report and accounts for Bonhill Church for the year ended 31 December 2024. Reference and Administrative Information Charity Name.. Bonhill Church. Charity Registration Number: SC000886 Congregation Reference No.. 181179 Contact Address.. Bonhill Church CIO Blairbeg Drymen Road Balloch G83 8HT TRUSTEES: The Kirk Session. Bonhill Church of Scotland. SC000886 2024 ## **Principal Office Bearers** **Bankers Bank of Scotland Main Street Alexandria** **G83 ONX.** ## **Independent Examiner** 3 Bonhill Church of Scotland. SC000886 2024 ## **Structure, Governance and Management** ## **Governing Document** The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form) ## **Recruitment and Appointment of Trustees** Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have appropriate gifts and skills to enable them to contribute. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. ## **Organisational Structure** The Kirk Session meets six times in a year and is chaired by the Minister. Certain responsibilities are delegated to committees to cover finance, property, pastoral and social concerns. They all report to the Kirk Session. ## **Objectives and Activities** The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It cooperates with other Churches in various ecumenical bodies in Scotland and beyond. ## Services of Worship Sunday Worship and Sunday School took place every Sunday at 11.15am. 1st September 2024 at 10am. The Sacrament of Holy Communion was celebrated on the first Sundays of March, June and October 2024. Monthly Prayer for Healing Services took place on the 3rd Thursday of the month. ## Youth and Non-church group activities Brownie and Girl Guide groups and the Boys’ Brigade meet weekly and are well attended with waiting lists. As hall availability in the local area is reducing, we have now a second Girl Guide company. The local community council, retirement and pensioner groups and OAP keep fit groups meet weekly. Both Al Anon and AA meet to provide valuable local support groups. 4 Bonhill Church of Scotland. SC000886 2024 ## Fellowship and Social Events The Easter Fayre was well attended and supported by the parish and successfully brought the community together for fellowship and fundraising. The congregation supported our local food bank. West Dunbartonshire FoodShare received both contributions of food and toys etc during the Harvest and Christmas periods. ## Senior Members The Seniors Christmas Party was held in the church hall on the 3rd December and was a great success. 60 of our over 75 years parishioners enjoyed a 3-course dinner, carol singing and a visit from Santa with lots of gifts. The Ladies and Men’s lunch clubs meet on a monthly basis for food and fellowship at local restaurants to combat isolation and loneliness in our older members. Ladies Lunch Club held their Christmas lunch on the 4th December at Caulders Garden Centre, Ballagan. Men’s Lunch Club met at Ross Priory for their Christmas celebration. 5 Bonhill Church of Scotland. SC000886 2024 ## **The Financial Review** This annual financial report has been prepared to comply with The Church of Scotland and 2016 OSCR requirements. ## **Income** |**Income**|| |---|---| |FWO|17,114| |Direct Debit|21,898| |Open Plate|3,276| |Fund raising (Winter Fayre)|1,345| |Investment income - Benevolent|
386| |Investment income - General|1,521| |Investment income - Fabric|1,325| |Investment income - Reserve|4,275| |Investment income - Flower|50| |Investment income - M&G|67| |Hall Rental|990| |Weddings & Blessings|375| |Life and Work|485| |Donations|2,192| |Eggs|129| |Council tax refund|680| |**TOTAL**|**£56,108**| ||**2023**|**2024**| |---|---|---| |**FWO**|40,043|39,012| |**Plate**|1,700|3,276| |**Total**
|**41,743**|**42,288**| |**Donations**|2,622|2,192| 6 Bonhill Church of Scotland. SC000886 2024 ## **Weekly Offering** Members give regularly to the church by:- - Weekly Freewill Offering envelopes - Monthly Standing Orders - Anonymous donations to the open plate. ## **Bonhill Gift Aid/Giving** The most recent figures are 2024, which showed 34% of the congregation were signed up for Gift Aid. The Congregation numbers on a Sunday have increased significantly in the last few months following the appointment of a locum preacher, the congregation enjoy having a familiar face in the pulpit each week – someone who is friendly and interesting, resulting in a 30% increase in attendance. From September, the was appointed as our assistant minister. The Kirk Session will encourage the transition from FWO to Standing Order and encourage members to sign up for Gift Aid, if appropriate. 2024 demonstrated that monies generated from Direct Debit was higher than from FWO envelopes, for the first time. ## **Reserves Policy** It is the Trustees policy to hold reserves of £150,000. The church is a B listed building and expensive repairs may be required at any time. The church has £95,505 invested in the Church of Scotland Investors Trust Growth Fund in a Reserve Fund, the market value of which is £206,501 There are further investments of £39,900 in a Fabric fund and £39,900 in General funds. The church also receives dividends. In terms of the current account, the Trustees policy is to hold reserves of approximately six months expenditure. ## **Statement of Trustees Responsibilities** The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They 7 Bonhill Church of Scotland. SC000886 2024 are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf Date 8 Bonhill Church of Scotland. SC000886 2024 ## **Independent Examiners Report to the Trustees of Bonhill Church of Scotland** I report on the accounts of the charity for the year ended 31/12/2024. ## **Respective responsibilities of Trustees and Examiner** The charity trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulation 2006. The charity trustees consider the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention. ## **Basis of independent examiners statement.** An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiners statement In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements - To keep accounting records in accordance with Section 44 (1) a of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and - To prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 9 Bonhill Church of Scotland. SC000886 2024 ## **Receipts and Payments Account Year ended 31 December 2024** |**Unrestricted Restricted**
**Endowmen**
**RECEIPTS**
Donations (note 3)
43,873
Activities for Generating Funds
1,474
Bank and Deposit Interest
0
Investment Income
67
**Sub total**
**45,414**
**0**
**0**
Rental of premises
990
Receipts from General Trustees
7,121
436
0
Other Receipts (note 4)
2,147
**TOTAL RECEIPTS**
**55,672**
**436**
**0**
**PAYMENTS (note 5)**
Costs of Generating Funds
150

Charitable Activities
78,844

**TOTAL PAYMENTS**
**78,994**
**0**
**0**
**Excess of Payments over**
**Receipts for the year**
**(23,322)**
**436**
**0**
**BANK & DEPOSIT BALANCE**
**Bank and Deposit balances b/f**
Excess of Payments over
Receipts for the year
69,954
(23,322)
3,547
436
0
0
**Bank & Deposit Balances c/f**
**46,632**
**3,983**
**0**|**2024 2023**
**43,873 43,018**
**1,474 322**
**0 0**
**67 48**
**45,414 43,388**
**990 1,340**
**7,557 6,718**
**2,147 3,279**
**56,108 54,725**
**150 138**
**78,844 48,816**
**78,994 48,954**
**(22,886) 5,771**
73,501 67,730
(22,886) 5,771
**50,615 73,501**| |---|---| 10 Bonhill Church of Scotland. SC000886 2024 ## **The Church of Scotland Investors Trust** ## **Investments at Market Value** |**Fund**|**No of Units Cost of Units £**|**No of Units Cost of Units £**|**Market Value £**| |---|---|---|---| |General Purposes|4,421|4,683.30|28,824.92| |Benevolent Fund|2,620|1,524.01|17,082.40| |Flower fund|370|215.22|2,412.40| |Fabric Funds Bequests|1,217|4,505.83|7,934.84| |Reserve Funds|31,672|95.505.58|206,501.44| |Fabric Fund - Lees Bequests|1,755|6,002.10|11,442.60| |Benevolent Fund Bequests|237|1,000.14|1,545.24| |Robinson Bequest General Fund|6,844|23,201.16|44,622.88| |Robinson Bequest Fabric Fund|6,844|23,201.16|44,622.88| |**Total**|||**364,989.88**| ## **Assets 0** ## **Liabilities 0** The accounts were approved by the Kirk Session on Date For and on behalf of the Kirk Session Session Clerk Signature date Treasurer Signature date 11 Bonhill Church of Scotland. SC000886 2024 ## **Statements of Balances** ## **Notes to the Accounts** 1. Trustee Remuneration and Related Party Transactions During the year 2024, no trustees received any remuneration or reimbursement of expenses during the year. 2. Movements in Funds ||**At**|**Receipts**|**Payments Transfers**|**Payments Transfers**|**At 31/12/24 2023**| |---|---|---|---|---|---| ||**1/1/24**||||| |Unrestricted Funds|||||| |Fabric Fund|||||| |General Fund|69,954|55,672|78,994
|0|46,632 69,954| |Reserve Fund|||||| |Note: three funds are|managed in|one fund|called General Fund||| |Restricted Funds|||||| |Flower/Benevolent|3,547|436|0|0|3,983 3,547| |Endowment Funds|||||| |None|||||| |**Total Funds**|**73,501**|**56,108**|**78,994**|**0**|**50,615 73,501**| ## **Purpose of Designated Funds** Fabric/General/Reserve are managed as one General fund and is used to cover the general maintenance of the church building and cover yearly service costs i.e. utilities, expenses etc 12 Bonhill Church of Scotland. SC000886 2024 ## **Purposes of Endowments Funds** The income of the Endowment Funds is transferred to the General, Fabric and Benevolent Funds. ## **Purposes of Restricted Funds** Benevolent Fund - to fund donations to other charities, to help assist those in need in our community, and to assist older members of the congregation with gifts. Flower Fund - this fund is to provide flowers for display during services of worship. ## **3. Analysis of Donations** ||**Unrestricted Restricted Endowmen**|**Unrestricted Restricted Endowmen**|**2024 2023**| |---|---|---|---| |||**t**|| |FWO|39,012||**39,012 40,043**| |Gift Aid|0||**0 0**| |HMRC|0||**0 0**| |Open Plate|3,276||**3,276 1,700**| |Donations|1,585||**1,585 1,275**| |**Total**|**43,873**
|**0 0**|**43,873 43,018**| |**4. Analysis of Other income**|||| |Life & Work|485||**485 294**| |Council tax|||| |Refund|680||**680 1,685**| |
Collected for|||| |charities|982||**982 1,300**| |**Total**|**2,147 0**|**0**|**2,147 3,279**| 13 Bonhill Church of Scotland. SC000886 2024 ## **5. Analysis of Payments** ## Cost of Generating Funds Investment Manager fees 0 0 FWO envelopes 150 138 |Charitable Activities|2024|2023| |---|---|---| |Giving to GROW|25,221|20,142| |Presbytery Dues|338|625| |Minister’s expenses|1,955|1,218| |Ministerial assistance|0|0| |Pulpit Supply|7,521|2,721| |Other staffing costs (note 7)|2,548|2,548| |Fabric Repairs & Maintenance|
4,292|7,000| |Council Tax|0|175| |Heat & Light|7,077|5,802| |Insurance|3,193|3,095| |Church roof project|18484
|0| |Church office|25|148| |Organ & Music|0|0| |Printing, stationary & Postage|0|0| |Manse|4,252|626| |Other expenses|3,938|4,716| |**Total**|**78844**|**48,816**| |**Governance Costs**||| |Independent examiners fee|0
|**0**| |Other Payments|0
|**0**| 14 Bonhill Church of Scotland. SC000886 2024 ## 6. **Ministers Stipend** The church makes Giving to Grow Contributions as required by the Church of Scotland. Our contribution in 2024 was £20,142. For the year under review, the minimum stipend was £31,642; and the maximum stipend in the 5[th] and subsequent years of service was £38.884. Around 86% of the Giving to Grow Contributions go to the National Stipend Fund which bears the cost of all Ministers’ stipends, employer’s national insurance, and pension contributions. The remaining 14% of contributions is spent on Mission and Renewal activities across the Church. |**7. Staff Costs**|**2024**|**2023**| |---|---|---| |Organist Salary|2,548|2,548| ## 8. **Collections for Third Parties** In 2024 collections were made by members and organisations and donated to charities. The church made donations to charities as follows. |Christian Aid|£420| |---|---| |STV Appeal|£290| |West Dunbarton Food|£150 Toys/groceries| |share|| |MacMillan Cancer|£290| 15 The Church of Scotland Investors Trust Investments at Market Value Fund No of Units Cost of Units £ Market Value £ 4,421 General Purposes 4,683.30 28,824.92 Benevolent Fund 2,620 1,524.01 17,082.40 Flower fund 370 215.22 2,412.40 Fabric Funds Bequests 1,217 4,505.83 7,934.84 Reserve Funds 31,672 95.505.58 206,501.44 Fabric Fund ~ Lees Bequests 1,755 6,002.10 11,442.60 Benevolent Fund Bequests 237 1,000.14 1,545.24 Robinson Bequest General Fund 6,844 23,201.16 44,622.88 Robinson Bequest Fabric Fund 6,844 23,201.16 44,622.88 Total 364,989.88 Assets O Liabilities O The accounts were approved by the Kirk Session on Date For and on behalf of the Kirk Session Bonhill Church of Scotland. SC000886 2024 are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detertion of fraud and other irregularities. Bonhlll O)Ufrh of Scotland. scrA)886 2024 Ind• ndlnt Examln•rs Report to tht Trwteej of Bonhm Chuffh of S£atland I report on the accounts of the charhy for the year erdtd 311Iv2024. Resptctlve rtspoThslbilstkn of Trustets aftd Ex•rnln Thi charlty trustees Ife r•sponth If¥ x£Msln xcordarfe Wllh the terms ol the Ind Trustte kn%*#menl IkDUartl) ALI 2L)35 INJ th• Charltles Iccounts (Scot1•￿) Re￿atth IL Tht charity trU￿et$ consKlef the iudlt rtqulfernerf ol 1011) (d) ol the Accounts Regutstlons does ￿ •Wy. It nty r•spofj$￿y to tx•mb* the accounts as reqw'red urthr ￿ 44 (1) Ic) k1 tht• whether partitular matters have come 10 my Itteft￿. Basls of ￿ep•￿tfit •x•mln•rt stst•tr•rt Aft examlfiatlon. h Caff￿ out kn ￿0rd•￿ wRh 114 tsfii*S Actounts .,ISwlandl Re￿tIc￿l 2QX, Ah eX•fth•tw a fefv d the accoufttmw re￿1 tht dwity I comyf"1s0rt d the •¢£tyrts preserted wkni thvse re¢ty￿ tt Of￿ Ihdfys £onskler•tkn of •fty wwsu41 It*ffts In the •¢cMts •nd steks txphn•iions from the tryxtts •hy suth m•ti*r& Th pl￿￿0$ wOertaken do not protho al th•t *￿Id be reqvifed kn In ￿ If￿ cwuentty I do ftot ￿drt op¥Mon Independert tnffl4ws ststeffffit In tho COUTSQ of ffly txwv4ow, fto rntt•T Cofm to ffly •ttMwi whth iiv•s mo feasty￿ (•u* w t*lkn• th•t lft •ny m*er41 rtspea the requiremtnts • To k•ep fttNds sect￿ 4411) a of the 2CIJS Ad fl utslim 4 of the 2(*)6 Acwts Aefulatlons and • To prepate attO￿ts wlKh acctyd wlth the accountlnl feu>rds and cornply wilh R￿t.￿ 8 01 I￿6 AccthJnt5 Rrfulats>ns have been mrt Of to which, In my opiniofj, attentbn should be drawft In order to enable a proper understanding of the accounts to be reathed.