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[[￿nu￿1(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, th￿8 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 T￿ordS. 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 t￿gonable 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 ex￿nditUre.
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.