THE CHURCH OF SCOTLAND CRAIGROWNIE PARISH CHURCH COVE
RECEIPTS AND PAYMENTS ACCOUNTS
FOR YEAR ENDED 31st DECEMBER 2023
Congregation No: 181188 Charity No: SC001725
Reference and Administrative Information
Charity Name: Craigrownie Parish Church.
Charity Registration Number: SC001725. Congregation Reference No: 181188. Contact Address:
Trustees at the end of 2023
Principal Office-bearers
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Independent Examiner
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Bankers
B ank of Scotland, 26 Colquhoun Square Helensburgh G84 8AP
Page 1
Trustees’ Annual Report Year ended 31[st] December 2023
Governing Document:
The Church is administered in accordance with the terms of the Unitary Constitution of Church of Scotland.
Recruitment and Appointment of Trustees:
Rev. Christine Murdoch was minister throughout 2021, assisted by local ordained minister Members of the Kirk Session are the charity trustees which met ten times during the year.
The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills.
Organisational Structure:
Certain responsibilities are delegated to the following Working Groups/ Committees:
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The Finance Committee – guides the Session on major financial arrangements.
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The Fabric Committee – looks after the maintenance of the fabric.
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The Health and Safety Working Group – helps the Session to comply with legislation for safety.
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The Facilities Working Group – explores what facilities are needed to be fit for purpose.
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The Events Committee – plans major events, generally for fund raising.
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The Roll Committee – ensures we have an accurate membership roll.
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The Manse Committee (jointly with St Modan’s Rosneath and Garelochhead Parish Church) – explores maintenance requirements there.
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The Worship Group—supports the Minister in finding ways of meeting the worship needs of the parish.
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These groups all meet as the need arises and report to the Kirk Session where decisions are recorded in the minutes.
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 co-operates with other Churches in various ecumenical bodies in Scotland and beyond. The vision of The Church of Scotland is to be a church which seeks to inspire the people of Scotland and beyond with the Good News of Jesus Christ through enthusiastic worshipping, witnessing, nurturing and serving communities. During the year this vision statement has been frequently before us.
Worship:
Morning worship was held at 11.15am except for the undernoted joint services which include Garelochhead Parish church and Rosneath St Modans.
Joint services were held at St Modans on 16[th] April and throughout June, at Craigrownie during July and Garelochhead in August. Christmas Eve being on Sunday,,there were three services:11.15am at Craigrownie, 6pm in Garelochhwad and 11.30pm in St Modans. A joint service was held at 10.30am on Christmas Day at Craigrownie.. Sunday 31[st] December was a joint service at 11.15am at Garelochhead.
Joint additional services were held each evening of Holy Week, rotating round the three churches in the linkage. Special Sunday services included Harvest Thanksgiving, incorporating a Baptism and Remembraance Sunday.The latter had a splendid turnout from local youth and adult organisations and RNAD Coulport. A remembrance and thanksgiving service for those not looking forward to Christmas was held on the afternoon of 3[rd] December.
Communion was celebrated in Craigrownie at the usual occasions in January, April, June and October. Additionally, there were Joint Communion services in St Modans in June and Garelochhead in August. The Worship Group led a service in July and another in October. They will be rather busier in 2024 when our OLM Rev.Ian Millar leaves us to go elsewhere.
Singing, usually accompanied by pre-recorded music or the keyboard, has recently been supported once a month by an organist.
Kilcreggan Primary School held their Easter and Christmas services in Craigrownie.
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Guud: The tAKh5ide Guil(L which iKIth 10 as V•ell a5 sarral visitor& ellioyed a Tririety of speaker5. We also had fun with a l1Cal afternO(..POsb Hats. wety atMI Pancake5- a1 a Cbn'sllls lullch. A coffee MornJn8 m Ihe Spnns alld a $Cessful Chnsts sale raedenOUgh Jnoney to enable to the NauoDai Guiidprnjects. New membus ate alwa V4'e1cc. Youik Acimlks: The L<Kh5ide Churebes were deli8hied io be able io eu4)10)' a. our Family Worker. anOtherye&r. As ell as supportm8 local familiLS. has Ixen able ro sei lip JJeM' proie£tswithiD Ihe Hub 4nd the Con)tDutiity Gard¢n kn$ now n]anw¢d I4"111i the ossisthn¢¢ of i.01reeTS. Fwid R•tsl)w: The Ei'ellts coull11ee organised a Won Fete in Juty. was a150 thDated at an OP Doors 'ent in the Church W'hen it betifullY decorated lor tbe ftsb"i'e se&8 A¢bkvtmtDt$ #Dd PerfonDin¢e OTkin8 with the Eldets aiK1 Offlce Beate[% creaie a carirJR of ill our PaTislJ. We stjall iiji%% when he sernes elsewknet¢ ude[ die PtesbJ1¢ry Pla. A Kocits on njission ts drt.e1ty)u. Thtte eldets. conferellce$w•p held iti 20?3*)d omothtt is schethled for MaT¢h 7024. Tnals of ideas ate ¢ncouraBed The ministet is i CThaplaiti fot H¢rmitsgeA¢ademy OAI illsiis local. As a resuli. reWI Pnmary held ils EAeT atsd Cbnstsnas senices in the (tsur¢b. The Family wer is 81 im'olitd Nith Academy aTbJ the Cbaplain$ Cafe th)%. oft¢D has omund 150 attendm8 ai lun¢b¢in)e. Her pa$¢oral in the COmTnilIiCs 1$ 8mdy kalued Sh¢ Oan1$¢$ ¢1$ alld nurt and en¢oura8es yoiin8$len and families. The Conmnwity Gorden c(111) 10 80 from $tr¢n8th 10 stren8th. As well its prodiKe. the 8ard¢n Creaies an attrnc¢ive eywi¢hin8 fearwe Ixside the main road Sii¢¢¢ssfvl mission81 /so¢iiVfimdrnisin8 JYni$ o TobkK4) sale and the Sw)u)xrFek. Anew'Th tknrs," el'1 held in Demnber with lea. coffee and mincepies bein8 seTred. The Churcb was beitifiY dttoraled. i'isiiors admirnl tbe stained-8iass Winth) and ceilin8 ttllwals. Soll people had trai'elled from olit.1th the Peninsula and there were many posiiii'e Pxge 3
Church Building
During 2023 all the annual work has been carried out -grass cutting, weed killing, gutters cleaned, fire extinguishers serviced, all electrical equipment PAT tested and leaf sweeping in the autumn. The organ was repaired and tuned.
In September2022 the Five Year Building Inspection was carried out by the Building Officer of Presbytery Clyde. The Report was in 4 categories:
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A- Urgent nil
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B- B-Essential within the next 12 months
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C- C- Essential within the next 5 years
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D- D- Advisable.
The essential work is now completed.
Dunny plaster walls were removed due to dampness. The flashing emergency lights were all replaced. Pointing on South wall was done with lime-based mortar.
Other work carried out:
Consumer unit in the dunny was replaced.
Control unit for the audio system was replaced and rehoused in the church from the vestry. New central heating boiler was installed.
Manse Maintenance
conducted an inspection of the manse in September 2023 with who made no specific requests at that time. However later in the year our Minister informed the manse committee that it was difficult to stay warm in the study which led to the installation of 90mm installation under all the floors throughout by . He also improved the door leading from the study to the garage.
Other work included repointing the steps leading to the kitchen, and replacement of internal stairway lighting. The main electrical distribution board was replaced as an upgrade was required to facilitate e-car charging. An e-car charging socket was installed.
Special collections:
Special collections were uplifted in church for the following organisations:
Christian Aid
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Scottish Poppy Appeal
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Glasgow City Mission
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Helensburgh Food bank
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DEC Earthquake Appeal
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The total for these collections amounted to £2,711.
Financial Review
Within our General Account, there was only a small deduction in congregational donations from last year and although our Giving to Grow commitment had increased, we were able to pay in full. We are grateful to our events committee for raising over £2,000 at the summer fete and a successful Open Doors event at Christmas time. Increases in ministerial costs, Giving to Grow and cleaners’ wages were offset by deductions in fuel consumption. We did not require pulpit supply during the year but were pleased to engage an organist once a month at a modest fee.
Regarding our Fabric account, church maintenance costs were less than usual, and although manse maintenance was over £8,000, our link churches paid their share of this expense. Dividends from investments provided over £4,000 and income was boosted by regular sales of homemade marmalade.
Our Kirk Session agreed to sell £60,000 of investments, of which half was given to the Family Worker fund to ensure that could be employed for another year. The remainder was deposited in the Fabric Fund to help with ongoing repair work. This still leaves a market value in excess of £112,000 invested with the Church of Scotland Investment Trust. The Family Worker fund has managed to develop and sustain new projects and
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ri.1 V.i.I
APPENDIX 3 OSCR ScctEh aurity Regulaknr Independent examinerfs report on the accounts Report to the Charty narrn trUsteememberS of Craigrcvmie Parish Chur Roglstsred charlty SC001725 numbor On the accounts of the charity for the period Period start dats Perth end date Mtrnth oi Janary 31 Set out on pages 'Miemberto Ie the D3ge nufflbÈrd ol ¥drtILeheeISI 95pective The charity's trustees are responsible for the preparation of the accounts in accordan responsibl1rt of with the temB of Ihe Charioes and Trustee Investsnent {Sg)tland) 2005 Act and the trust8 and oxamlner Charities Accounts (Scotland) Regulations 20C6. The charlty trustees consider that the audit requireTrEnt OF RegLtlation 10(1) (d) of the Accounts Regulations does not apply. It is my resp)nsibility to examine the accounts as required under section 44(1 } Ic) of the Act and to stats whether parbcular matters have come to my attention. Basis of Independent My examination is carried out in accordance with Regulation 11 of the Charities examinerfs statement Accounts Iscouand) Regulations 20Cfj. examinab.on includes 8 review of the accounbng records kept by the charity and a compariwn of the accounts presented with Ihose records. It also includes consideration of any unusual items or disclosures in the aCunts and seeks explanatpjns from the trustees concerning any such matters. The procedures undertaken do rh provide all the evidence that would be required in an audit and, consequentty. I do nct express an audtt opinKJn on the accounts. Independent examiner's In the urse of my eXaMinan. no matter has come to my attention lother than that statement disdosed on the attached pagel whi¢h gives me reasonable cause to bele that in any material respect th8 requirements" to keep ac£ounting rerdS in accord2n wrth section 44(1) (a) of the 2005 Ad and Regulation 4 of the 2006 Accounts Regulations, and to prepare ac£ounts which accord with the accounting records and comply with Regulation g of the 20C6 Accounts Regulations have not been or 2. to which, in my opinion. attention Sh(k1 be drawn in order to enable a proper ched. Date: Slgned: Name: Relevant professional qualificatronls) or body (if any).. 10/02/2024 Address: -Plga89 delet¢ tho words in ts brac rftrxy th) Mt8pyty. Ifttwxds £k> ryply. sgt ¢x& whK have0)0 your attention ofi the folh)wir page.
Crai rownie Parisb Churcb Recei ts and Pa ments Account Year ended 31 December 2023 Ullre5tTifted Re5tiirted EDd0}ietht Fulld5 FuDds Funds TotAI Total 2023 2023 2023 2023 2022 Recei ts see Note 3 Donations Legacies Actiiuties for Generatin8 Fut)ds Bank & Deposit inteiest Itlcome for fa]llily worker Con8re8ational Or8aoisations Weddin8s and fimerals Autllll FairlSill])tDer Fete 22,364 22.364 22.688 188 188 797 148 148 55 54.262 54.262 34.400 150 250 250 550 2,(M)3 546 2,(X)3 546 2.252 Life &id Work tncoii Collection for Rei'.laJL Millar Fabric income 468 615 615 40,927 40.927 542 FI0er fulld 179 179 152 ]lli"estJnents 4,476 1,448 2,460 3.188 1.018 4.476 4256 Lillka8e slwe of n)anse expenses Receipts from Gelleral TnL8tees VAT Re¢laim Lillkage slwe of chutch CApae5 Sale of llli-estmellts Presbytery GM 1.448 946 2,460 3,188 1.018 24,391 934 60.004 60.004 7,075 7.075 Total Recei 146,710 54,441 201,151 ments see Note 4 Costs of gelleratillg funds Cbaritable activities Governance costs Total Pa ents 97.818 67.756 165.574 107.676 97.818 165.574 107.676 Ti'aDsfei's G¢ii¢ral Fund Fabric Fund -60,000 40,000 30,000 -10,000 1.835 Family Worker Fund Fabric Deposit Fund Excess of Recelpts over Payments for the year 2023 48,892 -13,315 35,577 -15,095 page 7
Ir 8alan(Y5 68JJ63 83J58 Paymentsfortheyear 35577 6ROWIH FIIND 7&442 128358 Liab185 acCouv approved tythe ThkSess¥)n on > F1311 Forand behaff of the fvksession
Craigrownie Parish church Statement of Balances
Notes to the Accounts
1 Trustee Remuneration and Related Party Transactions
Travel expenses of £463 were paid on behalf of
.
No Trustee or a person related to a Trustee had any personal interest in any contract or transaction entered into by the church.
£1,244 was paid to Argyll and Bute Council for share of manse council tax.
2.
Movements in Funds
| Restricted Funds Flower Fund Family Worker Fund Unrestricted funds Designated Fabric Fund Deposit Fabric Fund General Fund Reserve Fund Total funds |
At 1 Jan 2023 Receipts £ £ 501 179 45,432 54,262 6,998 50,966 10,000 0 132 95,744 5,000 0 68,063 201,151 |
At 31st Dec, Payments Transfers 2023 £ £ £ 279 0 401 37,476 0 62,218 20,848 -2,460 34,656 10,000 0 0 96,971 2,460 1,365 0 0 5,000 165,574 0 103,640 |
|---|---|---|
Purposes of Designated Funds
Fabric Fund: The Trustees have set aside funds for maintenance of Church property. Reserve Fund: This fund was set up to provide cash flow within the General Account.
Purposes of Restricted Funds
Flower Fund: This is a fund to provide flowers for display during services of worship. Family Worker Fund: This fund was set up to employ a Family Worker.
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| 3. Analysis of Donations Gift Aid Donations Tax Recovered on Gift Aid Ordinary Offerings Congregational organisations Other Donations 4. Analysis of Payments Costs of generating funds Offering envelopes Charitable activities Giving to Grow Presbytery dues Minister’s expenses Pulpit supply Cleaner Council Tax Church maintenance Manse maintenance Organist Hire of Burgh Hall Heating and lighting Insurance Miscellaneous Organ maint./ fire protection Life & Work costs Printing and stationery Website Flower fund F.Worker expenditure Grant for Family Worker Deposit Fund Transfer from sale of investments Independent Examiners Fees Total Expenditure |
Unrestricted Funds 2023 £ 16,305 4,201 566 0 1,291 22,363 18,242 158 1,790 0 1,464 1,245 11,424 8,939 250 225 1,638 2,848 87 535 630 583 260 7,500 10,000 30,000 0 97,818 |
Restricted Funds 2023 £ 279 37,477 30,000 67,756 |
Endowment Funds Total 2023 2023 £ £ 16,305 4,201 566 0 1,291 22,363 0 0 18,242 158 1,790 0 1,464 1,245 11,424 8,939 250 225 1,638 2,848 87 535 630 583 260 279 37,477 7,500 10,000 60,000 0 165,574 165,574 |
Total 2022 £ 16,985 4,655 354 150 694 22,838 0 0 16,049 278 1,262 0 1,248 1,247 22,319 1,745 0 209 2,543 2,582 703 100 540 514 310 454 55,573 0 0 0 0 107,676 107,676 |
|---|---|---|---|---|
Total Expenditure
page 10
5. Analysis of Lochside Churches Family Worker Account
The Lochside Churches account, which include the three churches in the linkage, was set up to enable the employment of a family worker and is financed partly by members of the linked churches.
| INCOME | EXPENDITURE | ||
|---|---|---|---|
| Opening Balance | 45,432 | ||
| Individual pledges | 11,444 | Salary, admin etc. | 30,413 |
| A & B Council Grant | 2,060 | Mileage | 2,394 |
| Craigrownie sale of investments | 30,000 | Other Expenses | 4,669 |
| Presbytery Grant for 2024 | 7,500 | ||
| Other Income | 610 | Closing Balance | 62,217 |
| Gift Aid | 2,647 |
6. Ministers Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all minister’s stipends and employer’s contributions for national insurance, 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 £30,135 and the maximum stipend (in the 5[th] and subsequent years) was £37,032.
| 7. Collections for Third Parties | 2023 | 2022 |
|---|---|---|
| Christian Aid | 1,869 | 2,868 |
| Afghanistan Appeal | ----- | 586 |
| Water Aid | 0 | ---- |
| Poppy Scotland | 275 | 200 |
| Glasgow City Mission | 332 | 251 |
| Mary’s Meals | 185 | |
| Helensburgh Food Bank | 115 | ----- |
| DEC Earthquake Appeal | 120 | ----- |
| £2,711 | £4,090 |
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| Capital Account (Consolidated Fabric Fund) | ||
|---|---|---|
| Credit balances held at 31 December 2022 at cost | £ 4,045 | |
| Gain on sale of shares | 117 | |
| Transfer to Capital Account 2 |
4,162 | |
| Credit balances held at 31 December 2023 at cost | 0 | |
| Capital Account(2) | ||
| Credit balances held at 31 December 2022 | £56,903 | |
| Transfer from Capital Account 1 | 4,162 | |
| Credit balances held at 31 December 2023 | 61,066 | |
| Revenue Account | ||
| Credit balance at 31 December 2022 | 5,614 | |
| Revenue Interest and Dividends | 1,839 | |
| Building Insurance | 2,460 | |
| Admin Charge | 81 | |
| Credit balance at 31 December 2023 | 4,912 | |
| page 11 |
GENERAL FUND BUDGET 2024
Budget 2024
Actual 2023
INCOME
| Offerings | £ | £ | ||||||
|---|---|---|---|---|---|---|---|---|
| Gift Aid donations | 17,000 | 16,305 | ||||||
| Tax recovered | 4,300 | 4,201 | ||||||
| Ordinary offerings | 500 | 566 | ||||||
| Other donations | 1,200 | 23,000 | 1,291 | 22,363 | ||||
| Other ordinary Gen. Income | ||||||||
| Fete/Fundraising | 2,200 | 2,190 | ||||||
| Weddings & Funerals | 400 | 250 | ||||||
| Investment income | 250 | 232 | ||||||
| Receipts from G.Trustees | 7,500 | 7,074 | ||||||
| Linkage churches share | 1,000 | 11,350 | 1,018 | 10,764 | ||||
| 34,350 | 33,127 | |||||||
| EXPENDITURE | ||||||||
| Ministry | ||||||||
| Giving to Grow | 19,162 | 18,242 | ||||||
| Presbytery dues | 0 | 19,162 | 158 | 18,400 | ||||
| Local Staffing costs | ||||||||
| Ministers Travel | 600 | 463 | ||||||
| Other expenses | 420 | 401 | ||||||
| Phone | 1,000 | 926 | ||||||
| Pulpit supply | 300 | 0 | ||||||
| Cleaner | 1,464 | 3,784 | 1,464 | 3,254 | ||||
| Building Costs | ||||||||
| Organ maint. | 350 | 384 | ||||||
| Fire Protection | 160 | 151 | ||||||
| Heating & Lighting | 1,800 | 1,638 | ||||||
| Insurance | 2,900 | 2,848 | ||||||
| Council Tax | 1,350 | 6,560 | 1,244 | 6,265 | ||||
| Other Local Costs | ||||||||
| Printing &Stationery | 600 | 583 | ||||||
| Misc.expense | 50 | 86 | ||||||
| Organist | 600 | 1,250 | 250 | 919 | ||||
| 30,756 | 28,838 | |||||||
| SURPLUS/DEFICIT | 3,594 | 4,289 |