## **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** ## **Independent Examiner** ## **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: - The Finance Committee – guides the Session on major financial arrangements. - The Fabric Committee – looks after the maintenance of the fabric. - The Health and Safety Working Group – helps the Session to comply with legislation for safety. - The Facilities Working Group – explores what facilities are needed to be fit for purpose. - The Events Committee – plans major events, generally for fund raising. - The Roll Committee – ensures we have an accurate membership roll. - The Manse Committee (jointly with St Modan’s Rosneath and Garelochhead Parish Church) – explores maintenance requirements there. - The Worship Group—supports the Minister in finding ways of meeting the worship needs of the parish. - 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. **Page 2** 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 ￿l￿1Cal afternO(￿..POsb Hats. wety atMI Pancake5- a￿1 a Cbn'slll￿s lullch. A coffee MornJn8 m Ihe Spnns alld a $￿Cessful Chnsts sale ra￿edenOUgh Jnoney to enable to the NauoDai Guiidprnjects. New membus ate alwa￿ V4'e1cc￿. Youik Acimlks: The L 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 FI0￿er 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 CApa￿e5 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 Liab￿185 acCou￿v￿ 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. **page 9** |**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|