The Loehside Union of Craigrownl4 Gareloebbea(L St Modan's Church of Scotland Scottish Charity SC0O1510 23 July 2025 Please find enclosed, the 2024 Accounts for Rosneath: St Modan's Parish Church, Charity Number OC1510. The Lochside Union of Craigrownie. Garelochhead, St Modan's Church of Scotland, with the same charity number post dates the 2024 accounts. only have been constituted earller in 2025 to subsume two other chartties, since closed. The Trustees for the Union are different, and as such I will update the detalls on OSCR. hence the delivery of the 2024 accounts by mail to explain this for your notes. Should you wish to discuss or clarify anythin& please do not hesitste to contsrt me as below. Signed on behalf of the Trustees,
THE CHURCH OF SCOTLAND ST MODAN'S PARISH CHURCH ROSNEATH RECEIPTS AND PAYMENTS ACCOUNTS 2024 Congregation No: 181215 Scottish Charity No:SCOOI 510
Reference and Administrative Information (i) Charity Name: St Modan's Parish Church Rosneath Charity Registration No: SC001510 Congregation Reference No.. 181215 Contact Address: Wellwood Shore Road Clynder HELENSBURGH G84 OQA Trustees- Members of the Kirk Session Princi al Office-bearers Inde endent Examiner JD Bookkeeping Services 2, C.raigrc)wnie Gardens Kilcreggan Helensburgh G84 OHY Bankers Bank of S¢olland Helensburgh 26, Colquhoun Square HELENSBURGH G84 8AD
Trustees. Annual Report Year ended 31 December 2024 (2) Structure, Governanee and Management Governing Document The Church is administered in accordance with the terms of the Dca of Constitution (Unitary Fonn). Recruitment aod Appointment of Truste¢s Members of the Kirk S¢ssion are the charity trustees. The KI Session members are the Elders of the church and are appointed from those members of the church who are considered to have the appTopriate gifts and skills. The Minister. who is a mcmber of the Kirk Session, is elected by the congr¢gation and inducted by Presbytery. Org2nisational Strneture The Kirk Session is moderated by the Minister. The work of the Kirk Session is carried out by the following conunittccs: Worship. ChristLaii Nurture. Parisli Mission. Finance. Events, Fabric inGluding H¢alth and Safety and Administration. Members of the committees include Elders and other congregational members, as required. The Kirk Session meets around 7 times a year and the committees meet as often is required to fvlfil their remAts. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Reforn]ed in tradition and Presbyterian in polity. It ex15ts to glorify God and to Work for the advancement of Christ's Kingdom thmughout the world. As a national Church, it acknowledges a distinctive call and duty to bring thc ordinances of religion to the people in every parish of Scotland through a terTitorial ministry. It co-operates with other Churches in various ecumenical IK)dies in Scotland and beyond. 2024 has scen continuity in regular fund raising. Church services were held throughout the year; in the Church, in the wanner months and in the Memorial Chapel during the winter due to the cost of oil. During the year we were able to commemorate events with special services, such as Harvest Thanksgiving, Easter, Remembrance Day, a s¢rvice of Remembrance and Thanksgiving (in Garelochhead Parish Church) for those who have been recently bereaved as well as family services. We also continued our joint Carol Celebrations with our friends in Si Gilda's. We aim to make the church available to everyone for worship or social activities and to support charitable causes in Cllllst's name. In August our Holiday Club, which is open to all young people, was held in Gareloehbead Parish Church. A bus brought children from the parish to Garelochhead. The aims of the Holiday Club are to share the message of Christ and his relevance to OUT lives today. in a fun way, through arts, crafts and storytelling. A lunch was provided for th¢ ¢hilth¢n each day. Achievements and Perfonnance The church has 66 w[[nu1(anl mcmbcr5 and a filrther 5 adherents who choose to be associat¢d with th congregation but not as fvll members. There are 46 names on the Supplementary Roll. 12 people have been remov¢d from tbe Communicants, roll by death and I by certificate .2 people have been added to the Collllnunicants, roll, I by resolution and I by profession of faith. 6 communicants, names have been moved to the Supplementary mll having moved away with no forwarding address. 2 people have been added to the Supplementary r()11 to correct previous errors 3 people have been removed from the roll of Adherents by death and I by rcsolution. I person has been added to the roll of Adherents to correct a previous error. Sunday morning attendanc¢s across 2024 continue to be small with 10-12 the norni, rising for special senrices. During 2024 our Ministers led 3 fijnerals. Our joint Christmas Carol concert with St Gilda's RC Church was hcld in aid of the Let Your Littlc Light Shine- Ihc Moderators Challenge to raise funds for Solar Aid ligbi libraries in Malawi. The Sunday Club was not regularly attended. Our Farnily Worker (employed jointly with Craigrownie & Garelochhead Parish Churches) has continued her work in the community and continues to be an important member of the Ministy Team.
Trustees, Jlnnual Report (cont) Year ended 31 D¢¢anb¢r 2024 (3) Members continue to share in the running of the Holiday Club for a week in the summer, which we share with our friends in Craigrowilie and Garelochhead Parish Churches. In 2024 we used LegoQ to share hoTh God wants us to th build our life on Jesus. The Club took place between 5 and 9 August, with 31 children regist¢r¢d for the week. Our Tuesday coffee momings continue to be a rnainstay of fundraiging PToviding much needed fellowship and a time to chat. The Church Hall has also become the focal point for OUT community, wilh regular users bringing in uch needed revenue bul not ai the expense of church activities, including the regular use by the Charity Fun First, and other Community activities including after school activities and welcoming on a weekly basis the Helensburgh and Lomond Foodbank. The Guild meets on th¢ second and fourth Wednesday between October and March in St Modan's Church Hall with a short break over the Christmas period. The syllabus consists of varied and interesting talks. The Spring session was rounded off with a coffee morning and the wint¢r period by a Christmas sale, plus serving teas at a scaled down Christmas evenL rescheduled due to adverse w¢ath¢r. This enables the Guild to give donations to two of the Guild charities, "A Home for Good" and "Starchild". The s¢ssion was roundcd off with an Aftanoon Tea at the Rosslea Hotel. giving Guild Members the chance to socialise before a well-¢arned break. We have visitors frorn worldwide who are interested in the history and architecture of the church and there is always som¢on¢ available to giv¢ than a guided tour. Social events are organised by th¢ ¢vents committee, and over 2024 with sorne new fiujd-raising events, it is reinfor¢ing our need to ensure our activities can meet the interest of our cornmunity, ensuring both Church and Hall are available to all. Finaneiydl Review This l&st year saw income reducing across most areas. This a Teduced fundraising fows and therefore events due to ¢hang¢s in th¢ Kirk S¢ssion as p¢ople move from the area. Our investment income stay¢d stabl¢ as much because whilst retLmlS were good, holdings had been diminished due to the required sale of shares to Thd much needed repairs that have taken place across the last couple of years. As a resul¢ the general account has returned an overall reduction across the year of more than £2000, the first such loss for some years. However, the Church Hall as a Community Hub, available to all, has gone from strength to str¢ngth (d has in part made up for overall deficit. Thc challenge for 2025, whether as a single congregation or as part of the Lochside Union from l April 2025, WILL be to Consolidate and build on the Local Mission whilst at the same titne building up r¢s¢rv¢s at a tiin¢ when som¢ major expenditure on the Church Fabric (heating) is like to be needed. Reserves Policy It is the Trustees, policy to hold reserves of approximately six months expenditure in General and Fabric funds, at present we are failing to do this. At the year end the Church held unrestricted cash flmds of £16,491 of which £212 was in the Un-Restricted Fabric Fund, reduced due to the not inconsiderable fabric spend because of required repairs to the Church and Hall. The Fabric Fund and Cieneral Fund are in onc account, th8 transference between one and other is purely a book exercise. Note that no remuneration was paid io any Trust¢¢s for work they did in support of the Church and Mission beyond the expenses for the Minister and her work including expenses related to her travel (£782) , and shared costs of the Manse including Council Tax (£3242). On the 31, December 2024 there was £4,223 in the R¢stri¢t¢d R¢pair Fund which is set aside for further technological improvements in the Church to aid services and any remedial work on the Church Organ. The Kirk Session is CULTently looking at ways to increase income to build our Teserves up to the required level and alternative fundraising avenucs to furthcr our Mission in the cornmullity; duly noting the Union with our linkage Churches, financially on the l April 2025, this challeng¢ will b¢ Cnduring. The Guild and Kirk Session have their own funds totalling £5089 which they manage according to their ne&ls.
Trustees, Annual Report (eont) Year ended 31 December 2024 (4) Statement of Trustees, Responsibilities The members of the Kirk Session must prq)are 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 ar¢ responsible for keeping proper accounting records whicM 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)) R¢8ulations 2006 and th¢ Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for sateguaTding the ass¢ts of the ChuTth and must take re&8onable steps for the prevention and/or detection of fraud and other irregularities. Approved by the Tnjstees and signed on their behalf, Session Clerk 15-1-1015
Tntstees. Annual Rcport (cont) Year ended 31 December 2024 (5) Ind¢pendent Examiller'5 Report to the Trusttt5 of St Modan's Parish Church I report on the accounts of the charity for the year ended 31 December 2024 which set out on pages 6-12. RespertlY¢ sponSibl11ti¢3 oftruste¢s #lld uamill¢r The charity's tru%tees are responsible for the weparalion of the accounts in accordance with ihe tenns of the charities and Trnstee Investment (Scotland) Aci 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulations 10(1) (d) of th¢ 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 examiner's 5tatsment My examination is carried in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 21K)6. An cxamination includc5 a rcvicw of th¢ accounting rccords kcpt by thc charity gJ)d a comparison of the a¢¢ounts presented with those TordS. It also includ¢s con5id¢ration of any unusual items ur disclosures in the accounts. and s¢¢ks w>lanations from the trustee5 con¢¢rning any such matters. The PToccduTes undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opini on the view given by the accounts. Independent wmln¢r's stalement In the course of my exhmtnatio no matter has come to my attention: l) wbich gives me tgonable cwse to believe that in any material respect the requirements.. a. to keep accounting rewrds in accordance with Section 44(1) (a) ofthe 2005 Act and Regulation 4 of the 2006 Accounts Rcgulations. and b. to prepare accounts which accord with the accounting records comply with Regulation 9 of the 2(K)6 Accouots Reuulations hav¢ not bccn MCL or 2) to which, in my opinion, attention should be drnwn in order to enable a proper understanding of the accounts to IK reached. Name: JD BcK)k Keeping Services Address: 2. Craigrownie Gardens Kilcreggan Helensburgh G84 OHY Isloi/2s
ST MODANS PAIUSH CHURCH ROSNEATH (6) Recei ts And Pavments Accoiint Year ended 31 December 2024 Unrestricted Funds 2024 Restricted Endowment Funds Funds 2024 2024 Total Total 2024 2023 Recei D(Jnations Activities for generating Funds Weddings and Funerals Craigrowni&Garelochhead Investment In¢om¢ 15992 4225 400 2523 3391 26531 15992 16284 4225 5545 400 150 2523 2523 3391 3390 26531 27892 Rental of premises Other receipts-Guild fees and other income Fabric Fund BT Bank of Scotland Compensation School Start Income from BM 3 Party Income 3380 1225 38004 3380 1225 40913 2510 851 332 68 30 210 727 2909 250 250 Tot21 Recel ts 69390 2909 72299 32620 ments Costs of generydtillg funds Cbaritable activities 252 73787 252 109 74027 30994 240 Total Pa ments 74039 240 74279 31103 Excess of Payments over Receipts For the year before transfers (4649) 2669 (1980) 1517 Transfers From Cons Fabric Fund Excess of ReeeRpts over Payments For the year (4649) 2669 (1980) 1517
St Modans Parish Church Rosneath Statement of Balances 17) At 31 December 2024 Unrestrlct¢d Funds Re$tri¢t¢d Elldowment Funds Funds Total Total 2024 2023 Bank & DeDOSIt Balances Bank & deposit balances Brought forward 21140 1554 22694 21177 Movement in year: Excess of Receipts over Payments For the year (4649) 2669 (1980) 1517 Bat& & deposit balanccs Carried forward 16491 4223 20714 22 Investments at market value 97711 97711 127401 Funds of the Church 114202 4223 118425 150095 Assets Gift Aid Receivable 3067 3067 3178 Liabilities Outstanding Giving to Grow payment due to Church of Scotland Stat¢m¢nt of Balances The accounts were approved by the Kirk Session and Financial Board on 15_1-2olS For and on b¢half of th¢ Kirk Sessi
(8) St Modans Parish Church Rosneath Notes to the Accounts l Trustee Remuneration and Related Party Transactions None 2 Movement in Funds AtlJan 2024 At 31 Dec 2024 Receipts Payments Transfers Unrestricted funds Designatgl Fabric Fund 1175 38004 38967 212 Guild Fund 612 1971 1898 685 Kirk Session Fund 4234 170 4404 General Fund Totals 15119 21140 29245 69390 33174 74039 11190 16491 Restrictrd Funds Fabric R¢pair Fund 1554 2909 240 4223 G4inslLo$$es Congregational Board Fund Kirk Session Fund Chalicc FutLd Fabric Fund Income Fund Barclay5 General Fund 14458 7346 66940 9911 15432 13314 1364 15822 093 8039 4442 43378 935 I0846 140 15572 740 4054 28004 ioooo Investment Holdings 127401 381X)4 8314 97711 Total Funds se of Desi ated and Restricted Funds Guild Fund- Us¢d at the dis¢r¢tion of Guild m¢mbers for projects and charitablc activities. Kirk Session Fund- Used at th¢ discretion of Kirk Session to provide the Young Church with teaching materials and to assist others in need. General Fund - Supports ministry, local staffing and all general exnditUre. Fabric Fund- Used to meet all fabric costs associated with church and church hall, and in part a share of Manse work. R¢stiicted Fabric Repair Fund - Money raised to be used for organ maintenance and restoration worK and any lecl]nology ¢nhallcements. Investment holdings, held on behalf of St Modan's Rosneath, provide valuabl¢ income and can be drawn upon to assist in general or fabric expenditt]re as appropriate.
(9) Unrestricted Funds 2024 Restricted Endoivment Fund5 Funds 2024 2024 Total Total 2024 2023 3 Analysis of Donations FWO Scheme (non Gift Aid) Gifi Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) VAT Recovered Other Offerings, Donations etc 484 9291 3067 996 508 1646 15992 484 772 9291 10100 3067 3178 996 1035 508 162 1646 1037 l5992 16284 4 Analysls of Payments Cost5 of generating funds Fund raising Offering envelopes 252 252 109 252 252 109 Charitable activities Giving to GTOW allocation Presbytery dues Minister's travel expenses Minister's telephone and other expenses Pulpit supply Other staffmg costs Fabric repairs and maintenance Heat and light Insurance Manse Council Tax Manse fabric. (113 share) Printing, stationery & postage Other expens¢s Guild fees COS Guild donations Guild Expenses 3 Paty Expenses 13817 13817 11750 782 1975 300 150 38967 5993 2949 3802 782 1975 889 1234 240 39207 5993 2949 3802 974 3371 2839 3717 203 2701 308 1130 460 250 73787 203 2701 3668 308 234 1130 1200 460 391 250 727 30553 30553 Total Payments 74039 240 74279 31103
(io) 5 Minister's Slipend All Church of Scotland congregations contiibute to the National Stipend Fund whi¢h bears the costs of ail Ministers, stipends and employer's contributions for national insurance, pension and housing and loan fvnd. Minist¢rs' stip¢nds ar¢ paid in arcordanc¢ with th¢ national stipend %ale, which is related to years of s¢rvice. For the year under review ihe minimum stipend was £31:642 and tbe maximum stipend (in the fifth and subsequent years) £38,884. 2024 2023 6 Collections for Third Parties Earl Haig Fund- Poppy ScotIand Christian Aid Mary's Meals OLM Leaving Collection Glasgow City Mission Erskine Veterans (Amied Forces Day) Moderator's Challenge 115 loo 150 iio 142 iio 50 90 iio 250 727
(li) APPENDIX FUNDS HELD OIY BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES CAPITAL ACCOUIYT 2024 2023 Consolidated Fabric Fund Credit Balances held at 31 December at cost Market Value of Balances at 31 December Consolidated Fabric Fund (CAP OID. Credit Balanc¢s h¢ld at 31 December at cost 10159 10159 REVENUE ACCOUNT Consolidated Fabric Fund Credit Balance at 31 December 1620 1056
(12) ST MODANS PAIUSH CEtURCH ROSNEATH BUDGET FOR YEAR ENDED 31 DECEMBER 2025 2025 Budget (For Referenee) (St Modydn's ONLY) RECEivrs FWO Gift Aid Tax R¢¢overed on Gift Aid VAT Reclaim Open Plate Other Offerings and Donations Fund Raising Weddings and Funerals Income from Investments Us¢ of Pr¢miKs Fabric Fund Other Income (shared) 500 ioooo 3000 500 1000 1000 3000 200 1750 3000 3000 3000 500 31J.450 Total Receipts PAYMENTS Giving to Grow Presbytery Dues Pulpit Supply loo Ministry Exp (trav¢l) iooo Other Staffing Costs 200 Fabric 4000 Reslricted Fabric 500 Hcal and Light 6000 Insurance 3000 Manse exp¢nditure:(Manse Share & Council tax) 5000 Printing and Stationcry 300 Other costs 2000 Donation envelopes 3Td Party Total Payments Exce$slDefieit of paymentsl r¢eeipts 13067 500 35,667 (£5217) Note: The Congregation becomes a Union financially on l April 2025 therefore the budget is largely presentational only.