The Church of Scouand THE KIRK OF THE HOLY ROOD GRANGEMOUTH 2024 RECEIPTS AND PAYMENT ACCOUNTS Charity Number SC001603 Congregation No. 221360
Refereneè and Administrativ• Infomi•tion Chartty Name GRANGEMOUTH-KIRK OF THE HOLY ROOD-GRANGEMOUTH Charty Ra9i$lralion Number Con9regalional Reference No. 221360 SC001603 Contsct A(Jdress 15 Gler#Jarry Cres¢ent Falkirk FK1 SUD Trustees. Princi al Office Bearer Mini3ter Session Clerk Church Treasurei Bankers Clydesdale Bank ple 1 Bank Street Falkirk FKI 1NB
Trustoès. Annual Report Year ended 31" DKember 2024 Structur•, Governanctr and Managem•nt Govemln Docum nt The Church is administered undef the D•ed of Unitay ConstilLrtion ggned May 2019 Recruitment and A ointsM•nt of Trustèès Trustee5 are rnembers of the Kirk Sessjon and former Board of Management membeTS, together wth the minister Our trustees afe all rnembers of Ihe Church who have been Ihou9ht lo have ihe appropriate gifts and skills. and elected lo serve. Metnbers of the congregation are askej annualty to i&ommènd fellow members to seek election lo Kirk Session. Such rnernber5 may be electeJ al any time throLgh the year, and wll be expected lo join one or MO committees, and become part of the rota for Duty Team tasks on a Sunday. Elders are elected by the Kirk Session. anisational Structure The Congregational board was disban<kd in June 2019 we work %Mth a team $tructUTe. Reports are given to seSsn when we meet every month. Some members of the former BoaTd still come along to these eelings and though they cannot vote tIEir opinions are sb"Il valued. The teams look after Finan. Property, Outreach. Safeguarding and Fundraising The parent charity 15 the Churth of Scouand. Charity Reforoneè Number SC011353 Ob'èctives and Activities The Church of Scotland is Trinitarian in dtttrine. Refomied in tradilion and Presbyterian in polity. 11 exists to glofify God and to work for thè adVancenI of Christ's Kingdom throughoyl the worfd. AS a nalKJnal Church il acknowledges a di51inctive call and duty lo bring tts ordinances of 1J10n lo the people in every parish of Scotland through a territorial ministry. It ctroperaies with other churches in vanous ecumenical bodies in Scouand and beyond lo promle the acfvancement of h"gIon. Statefflent of Trustee Res onsibilities The 'rk Sessionlcongregational Board musl prepa financial ststernents %*hich give Sulent 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 proFer accounting rectrds lch, on request, must refleGt the finanGial posrtton ol the church al that tsme This must be dcM)e to ensure the financial statements cornply ¥hith the Charities and trustee Investment Iscotkndl Act 2005, the Chariiies accountslscotlandl Regulattins 2006 and the Regulations Anent Congregational Finance approved by the General Assemoly of the Church of Scotland in 2007. Thèy are also responsible for safeguarding the assets of the Church and musl take reasonable st•ps the prevenb"LM andlef deteclion of fraud and othw irregularities. As a Parish Church ol the Church of Scotland we offer worship every Sunday according to the law3 of the Church. We hold a Sunday School whenever there are children wth us. and Celebrate Hoty Communion five times a yèar. The Kith Session approve the Finartial &ateFnents put Icrfward by our Treasurer. They ar8 also responsible for Safeguarding Assets gf Ihe Church and Fnust tske reasonable steps for the prevention of Irtegularities. ontacts
What We Do Our serviGe5 lake pSace in church every Sunday, with the exceptron of the weeks ¥there joint seNices are held in one of the olhef Grangemouth churchés_ The use ol our halls is also extensive, wth weekly classes in a variety of dance styles. a pilates class. martial arts classes. football training and an NHS Baby Sensory Group. They are also let règularty for various other activities when required. Our Women's Associatson conlinijes lo flourish, meeting weekty to hold or attend fiJn¢tions. or partake in a vaftely of activities. We very much appreciate the hard work of the office-bearers and other volunteers. We have a good relationship with the other churches in the town and have taken part Wi the joint ventures such as the Holiday Club and Messy Church. Our Kirk magazine is produced bi-monthly. and Elder visrts complement our ability to keep in tou¢h with our members. We aim to bdge the gap lo our mernbers who are unable lo attend Sunday servKes. To extend this. we offer our serVIS online. by recording them each Sunday and uploading lo Facebook. We also have the ability to stream our services. and will pursue this when appropriate. We are humbly grateful for the kindness and generosty of one of our members. 0 left provisk)n for this th a bequest to us. At the beginning of our seNices, our Session Cler1( will read ints"mations from the Lectem. and welcome all of our members, friends, and vi511ors. Oui OLJlreach Commrttee keep in touch many othef charitable organisatiorts VthIn the local community, particularfy those who may need help, Ythether financial or othen¥ise. Durtng 2024 our congregab.on lost 15 members by death. and 8 by other means. We welcomed 2 new members this year, and our roll stands at 197. Our Fundraisers were able to put their enthusiasm arKI invenlivene5s lo goo(l use in 2024, with some successful events oiganised. These provided much need income to the church, and an opportunty lo meet in more informal circumstances. The Safeguard5ng Co-ordinator continues lo ensu that all 1$ well ardIng our Safeguarding Policy. Despite finaneial drfficulties affecbng us all. have continued to provide an unbelievable level of support lo the local Foodbank wlh a monthty collection in Church. Individual church members are involved in Presbytery, Prayer Commrttee. and local pastoral gioups. Thi5 has been an uncertain year for Kirk of the Holy Rood as. like so many others, we have faced many nexpecled challenges. Our minister has led by example in overcoming challenges wth hard work, innovation, commitment, and a determination lo achieve as dose to normal church lrfe as possible, despite the hurdles. We are delighted that he has conkn.nued to help us + Shale God's love In the Church and Parish Build on our strengths and talents <• Share our future vision for our Church Annual Re ort- Troasurer A¢hievem•nt and Perfomiance Our church halls are fully available to both our'in-house. and extemal organrsab"ons. Our Women's Association hold weekly meetings wrth an excellent membership and syllabus We ¢onlinue lo host various Dance classes offering a variety ol styks, and host dasses in pilales. marb.al arts and fiY)tball training. We were also able to offer up our premises to a Baby Sensory class, whh is run in conjunction with NHS nurses. hip has been led by our minister, or in his absence. pulptt suppty. We conkn'nue to have regular charity appeals at Easter. Christmas. and Harvest. We have Continued our link with the local foodbank, having monthty collections to support them. Financ5al R vi Incom¢ Weekly Freewill Offerings fell by fO(kn vknich reflects the reduction in both attendance at semces and number of members, and also our movement away from the use of donation envelopes, which became loo expensive to administer Fabnc tlonaiions also decreased by 50%. for similar aSOnS Gift Aid donons and tsx recovered have decreased by 7%. vthich slems from some newly register Gift-AJ"d donors and inGreased giving from our existing donors
our Open Plate donations have incrèasèfl again thhs year. whh is the positive side of our movement away from the use of donation envelopes. Our income from WFO, Fabric and open plate ha$ not changed significantly in amount. just the methods of giwng. Fundraising provided some mu¢h need income this year. and l offer huge thanks lo those who were involved. There was an inGrease from 2023 of60%. which is a great reward for your efforts. Our church organisations have been hugely generous in 2024. as in all years. Our senior members. our droin club, and our women's association have made $ignthcant donabons, and l offer huge thanks to those who are part of these in any way. The response from our members and friends lo this year'5 Giving Day was again lantssb"¢. and the total rais&d, £2392, is a slight inaSe from 2023, aThJ is a measure of the generosity of all of our donors Our hall let income has increased significantty from st year, and remains a significant element of Qui income. It is hugely important as we face increased charges for utilities. We were able to meet ryjr Congregational Payments in full this year, with £7000 paid in May, £7000 in Septernber and the balance1£13035) paid in Oe¢ember. The shorttall from past years persists 1 £146851 Presbytery fees were sel at just over £800 in 2024, and were met Ihis in full Council Tax costs for the manse have increased. in line wth ri$es elsewhere. The cost of grasscuth.ng remained steady. but issues the third party led us to ¢ompleting much olthe work ourselves. We will conb.nue to do this to minimise costs, onty iequesling outside help when absolutely necessary. May l offer my sincere thanks lo those who havè assisted in this regard There were significant increa5e5 in th cost of ul1lrt$. wrth rates for both gas and electricity al record levels. Our outlay on electri¢ity in 2024 was 90% mre than in 2023, and gas has irKreased by almost 20% Thefe were no other signfficant changes to expeThliture 2024 has been another dtfficult yeai. Costs are rising lor essential services. and we battle as best we can to retain not only the interest ofour members and fn"end$, txjt also their enthusiasm, and commrtment to our services of worship. Despite the many thallenges, were able lo meet our commthents for Ministy and Mission to George Streel for 2024, which is a measure of our people and their commitment to our church. Wnile we relain our sl)ortfall from past years. which now stands at £14685. thi8 is something we wll attempt lo pay then funds allow. assuming that we are set targets that reflect Teali$tic expectstions of our income and expenditure. Our reserve funds were reduced to £5000 in 2023, but are hol(ling steady as things stand. For the coming year. the challenge to balance the l)ooks ¢ontinue to be a drfhculi one. The number of members w& have continues to fall slightly. year on year, in keeping wth the trend across most ¢hurches. and all denominations. It becornes all the more drftlcult to maintain oui VelS ol income, despite the generosty of Qur members and visitors. I would hope that we can assist our ftjndraising committee again this year and l encourage all of our members, friends, vi51tors and all who care for our churt* lo reward their extenstve efforts. It wll of ¢ourse be dependent on the well-being of our mèmbèrs. so we will see how much we Can achieve. but fundraising may well be one of the few income stream$ where we have a measure of control. R¢s¢rves Polic Al present, what is ring-fences 8$ our Fabn"c Fund also repSents our Reserve Fund, as the end of year balance representng the General Fund is never sufficient to cover the cost of the genèral runnin9 and upkeep of the Church and its buiklings forthe length of time required by the reseives policy Isix months). t8ment of Trustees Re5 nsibiltlie$ The members of the Kirk Session I Congregational Board musl wepare financial slalements which give sufficient detail lo enable an appreoation of the transaction of the Church during the financial year. The members tsf the Kirk Session / Congregational Board are resportsible for keeping proper accounting records which on reque51 must refleci the financial tM)srtion of the Churth at that time. This must be done to ensu that the finanGial statements comply with the Charslies and Trustees and Trustee Investment IScotland} A 2005, the Charities Accounts IScotland} Regulations 20, and the Regulabons Anent Congregational Finance approved by the General Assembly of the Church of Scouand 2007. They are also responsible for
Safeguarding the assets of the Church *KI must take reasonable steps for prevention andlor dglectDn of fraud an($ o#)er Irregularities. Approved by the Trustees and signed on their behalf Date
Kirk of the Holy Rood. Grangemouth SC 001603 Congregational Reference No. 221360 Independ8nt Examiner's Report to the Trustees of Kirk of the Holy Rood. Grangemouth I report on the acc¢wnls of the charity for the year ended 31 Decembef 2024 which are set out on pages 2 10 10 Respective responsibilities of trustees and examlner The charity's Iruslees are responsible for Ihe preparation of the acu)unts in accordance with the terms of Ihe Charities and Trustee Investment Iscollandi Act 2005 and the Charrties Accounts (Scolland} Regulations 2006 The charity trustees ¢on3ider that the audrt ",equirement of Regulath)n 10111 {d) of the Accounts Regu18tion8 d9 not appty. It is My reswnsibilty to examine the accounts as required under Section 4411) (c) of the Act and lo slate whether particular matters have cnme lo my attention. Basis of independent examiner's statement My examination is carried out in accordan wrth RegUtIOn 11 of the Charities Acrxiunts Iscotlandl Regulaticms 2006. An examinats'on indudes a review ol the accounting records kepl by the charity and a comparison of the accounts presented wilh Ihose rect)rds. It elso includes consideration of any unusual items or disclosures in the accounls, and seeks explanalton5 from the Irustees concerning any Such mallers. The procedures undertaken do not provide all tho evidence that woukl Je required in an audri. and consequently I do not express an audit opinion on the view given by the accounts. Ind•pondent oxaminèrfs statement In the course of my examination, no matter has come to my attention lother than disdosed below'l which gives me reasonable cause to belirve that in any material resrect the requirements: to keep a¢¢ounting records in accordan with SecJ"on 44(11 la} of the 2005 AGt and Regulation 4 of the 2006 Accounts Regulation$. and lo prepare accounls which accord w*h the accounting reD3rds and comply with ReguL2tion 9 of the 2006 Accounts Regulations have not been mel. or 2. to whrh, in my opinion, attenlion should be drawn in older to enable a proper understanding of the accourrts to be reached Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention. Note that column totals may differ slightlyfrom the amounts totaled. This is down to rounding differences, as amounts are shown roundad to whole pounds.
Kirk of the Hol Rood Gran emouth Recei ts and Pa ments Account Year ended 31 December 2024 Unrestrlcted Funds 2024 Restricted Funds 2024 Endovmient Funds 2024 Total 2024 Totsl 2023 Recei Note Donations Legacies Activities for Generating Funds 35.378 35,378 38,847 2,600 2,310 2,310 1,446 Bank & Oeposit interest Investment income Rental of premises Sale of a5se15 Sale of investments Grants Receipts from General Trustees Charitable Aclivrties Other Receipts 9.172 9.172 6,640 918 918 6,314 1,199 92 6,314 Total Recei 53,175 918 50,824 Pa ments Costs of generating furKIs Payment5 relating directty to charrtable activities 53,025 1.378 54.403 69,002 Charitsble activf(ies Govemance costs Grants and donations Purchase of fLxed assets Other 688 293 Total Pa ments 53,713 1.378 55.091 69,29*- Excess of Receipts over Payments for the year bef()re transfer5 {5391 1460) 1999) 118,4711 Transfers (360) 360 Excess of Receipts over Payments for the year 899 100 999 18.471
Kirk of the Hol Rood Gran emouth Statement of Balances At 31 December 2024 Unrestricted Funds Restricted fund$ Endowment nds Total 2024 Total 2023 Note Bank & De Balances Bank & deposit balances brought fOard General Fund Fabric Fund Outreach Account Sunday School osit 8,415 8,415 26,596 509 183 692 509 183 9,107 799 183 27,578 8.415 Movement In year: Excess of Receipts over Payments for the year General Fund Fabric Fund Outreach Account Sunday School (8991 (899) {18,182) 11TrJ} {100> {2901 {899) Bank & deposit balances 8ank & deposit balances Carried forward General Fund Fabric Fund Outreach Account (100) 1999} 118.4711 7,516 7.516 8,415 409 409 509 Sunday School 183 592 183 183 8.108 9.107
Investments at marf( value l¢osl £ x¥xxx} Assets Gift Aid Receivable Liabilities Accumulated shonrg11 in M&M payments 14,685 14,685 14.685 14.685 The accounts were approved by the Kirk Session and Financial Board on161312025 For and on behalf of I ession Clerk reasurer
Kirk of the Hol Rood Gran Notes to the Accounts 1 Trustee Remuneration and Related Party Transactions emouth No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. £3761 was paid to Falkith District Council for Council Tax in 2024 £1132 was paid to George Street in lieu of Ministerfs Expenses. This was made up of the following.. £960.00 - LUMP SUMS of £80 for SeTr23 to Au9-24 {12 x £80) + £53.10 {118 miles x £0.45 Sep23) + £57.601128 miles x £0.45 - Dec23) + £61.65 (137 miles x £0.45 - May241 2 Movements in Funds At1 January 2024 At31 De¢ 2024 Recelpts Payments Transfers Unrestricted funds General Fund Fabric Fun 8.415 53.175 53.713 13601 7.516 8.415 53,175 53,713 360 7.516 Restrictad funds Outreach Sunday Schi)ol 918 1,378 360 409 183 183 692 918 1,378 360 592 Endowment funds Total funds 55.091 oses of Desi nated Funds General Fund= The Trustees have set aside funds for the day lo day running of the Church Fabric Fund.. The Trustees have set aside funds for the maintenance of the Church propety Pur oses of Restricted F nds Outreach.. This is a fvnd to receive and distribute charitable donations Sunday School Fund.. This is a fund set asKle for use by the Sunday School. ses of Endowment Funds
Unrestrictgd Funds 2024 Restricted Funds 2024 Endovmient Funds 2024 Total 2024 Total 2023 3. Analysis of Donations WFO Scheme (non Gift Aid) Fabric Fund Tax Recovered on Grft AKI Donations 20,016 909 20,016 22.362 1,970 7,045 7,045 7,583 Ordinary Offerings {Open Plate) Other OfferFngs, t)onations et 3,093 4.316 35.378 3,093 4,316 35,378 1,229 5,701 38.847 Grants Receipts from other Charitable activities Hall Rent Fundraising Lrfe & Work Trdnsfer from Revenue Account Utilities refund Le9a¢ies Bank Adjustment Interest 918 918 1.199 9.172 2.310 50 4.320 9.172 2,310 50 4.320 6.640 1,446 92 2,600 3iXI 300 17.796 53,175 918 918 18, 716 54,093 11,977 50,824
Unrestricted Funds 2024 Restricted Funds 2024 Endowment Funds 2024 Total 2024 Total 2023 4. Analysis of Payments Costs of generating funds Investment Managers, fees Offering envelopes Payments relating directly to charitable activities Ministries & Mission allocation Minislerfs expenses Pulpit Supply Staff Costs Maintenan Utilities Council Tax Copyright Presbytery Dues Insurance Stationery {FWO envelopes etcl Postage Vvlndow Cleaning Council of Churches Gifts Security Fundraising expenses Induction costs Church Officer duties Easter expenses Christmas expenses Donations- MND, CHAS. Poppy Scotland Audio-visual equipment. printer Bank Adjustment (chq returned) Purchase of Lectem Bible Flower Guild Church equipment Training Subtotal (Pmts Trlating...) 27.035 1.132 400 7.794 3,824 5,553 3,761 93 802 1,861 93 27.035 1,132 400 7.794 3,824 5,553 3.761 93 802 1,861 93 35,551 1,295 6,695 3,502 4,239 3,508 87 759 1,918 90 396 36 139 139 15 15 32 1.378 1.410 1,881 8,786 450 450 38 60 35 53.475 60 35 54.853 118 69,002 1.378
Unrestricted Funds 2024 Restricted Funds 2024 Endovrtnent Funds 2024 Total 2024 Total 2023 Other Life & Work Repair lo stained glass windows Repair to manse driveway 60° Birthday lunch expenses 238 238 293 Subtotal (Othe¢ 238 238 293 53,713 1,378 55.091 69,295 Governance costs Independent examiner's fees Other payments Purchase of assets Purchase of investments
Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employerfs contributions for national insuran, pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31.642 and the maximum slipend (in the fifth and subsequent years) £38,884. 2024 2023 6. Collections for Third Parties Poppy Scotland Talbol House, Grangemouth 32 32 194
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Credit Balances held at 31 December at cost Market Value of Balances at 31 Dember REVENUE ACCOUNT Credit Balance at 31 December 306 4.412 TEMPORARY ACCOUNT Credit Balance at 31 December Notes 7. If any of the above lines do not apply lo your congregation ft)r both of the years being rgported Ihen they can be removed from the note. 2. The nole only requir8S the year end figure for each year to be shown. Detailing the movements is not necessary but can be shown as additional disclosure rf considered appropriate. 3. Capital and Revenue accounts are always credit balances but Temporary accounts can be either credit or debit balances. If a debil figure this should not be inGluded as a liability but in most cases will be recouped from property sale proceeds in due course. If Ihis situation applies it may be appropriate to includ& an explanatory statement as part of the nole. 10
oscr KJrt( of the Ploty Rood SC001603 Receipt5 and payments accounts 2024 Section A 512tement of receipts and payments AI RLYi abon$ 31M47 arlId1rys frcin 172 MBS 1.195 Al totsl P2 5117$ A2 175 Audithrtyen1elfi 3Sub 5AT13 PUbaselInV1lrn SXl13 $9215 5Tranrf•r¥ tol(frwlknd $Lwl[&•ItJv tOryv•r
Kirk of the Ho Sectlon B 5taiemeni of balances Rood SCOO1603 2024 P¢hwnert Tirt&llwst Catfgrri BI ¢A•hlunth 8AIS b•ft 7>16 .1 •)>)pjrtl1 Dqt>Jt TL•r B3 t)th•r8Jets 4412 Tal DÈtsi 11.685 14,685 Detxil bytslortwtrv¥ bthpW¥l4ll•tru&lEe Rood
Kirk of the Hoty Rood SC001603 Section C Notes to the Accounts 2024 l Natwe and purp989 of lunds (may be slat8do analysis tsffunds WLvkslKds) Fknc FufKJ.. Ihe Tw5 set1 fc¢ Mw{e wok7tenÈCrCh prcptty. Th$ PLYWvrfReStsK FLYxIs' fype of activity or proj¢¢tSuppDrtg(1 kndmal •d• C2 Grant• Toial C3a Trustee remtmoratlon trusteecrcss thi$ tx)x{LecTrfv$¢1)aty1 Authorrty ur>derfiich Paid C3b Tru80 romurwathM- detalls C4a Trusteè oxpense5 I•ty•r(l C4bTnMtee 8AiJenseib- d¢¢41 B4linG• tst4ndlry •t Nalvr of Telthionship Naturé Df tran5acti¢ ¢lUfrt¢ti C5 TraNactiDns with trust888 and connected C6 other irrformati¢)n
Klrk ol tbe Holy Rood SC001603 2024 Additional analysis111 alygisof f¢¢eiptsand p3ym•nts 2J.Q16 i(wJ hw 4316 7¢ 2Gr Tu 1.199 ZT.03S 35JS1 n&•r'sE¥er SL4ff Q1PA 7.19S 45 CmITa CtyStyN DaweRep4 3.761 9$ $.508 47 13 11125 T<4al m2
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