The Church of Scotland
Strachur and Strathlachlan Parish Church
RECEIPTS AND PAYMENTS ACCOUNTS
FOR
THE YEAR ENDED 3 1st DECEMBER 2024
Congregation No: 201285
Charity No: SC 001767

nis
Chariry Name:
Strachur & Strathlachlan Parish Church (Church of Scotland)
Cbarity Rcgistralion Number:
SC001767
Congregation Reference No:
201285
Contact Address:
Tigh na Criche
Strachur
Arg01
PA27 8BY
Tru$t¢es:
Kirk Session..
Congregational Board:
NIA
Principal Office-bearers=
Minister.
Session Clerk
Clerk to the Board..
NIA
Chwch Treasurer..
Independent Examiner:
Bankers:
Co-operative Ban
P.0. Box 250.
Delf House.
Southway.
Sk¢lnrrsdale
WN8 6WT
Page 2

tees. Annu
cem
er
24
Structure
ov
ent
Governing Dotument
The Chuwh is administered in accordance with the tern)s of the Deed of Constitution Iunitary
Forn).
Recrnitment gnd Appointment of Trustee5
Members of the Kirk Session/Congregational Board (the Session) are the charity trustees. The
Session members are the elders of the church and ar¢ chosen from those members of the church
who are considered to have the appropriate gifts and skills. The minister. who is a member of the
Kirk Session. is elected by the congregation and inducted by Presbytery. The Session shall appoint
a Cluk who may or may not be a member of the Session but shall be a member of the
congregation. The Session shall appoint a Treasurer who, if holding only that office, need not be a
member of the Congrcgation. Both appointees shall hold office at the pleasure of the Session.
Organisational Strncture
The Session n]ay constitute con]mittees and shall specify their remit and duties and may specify
any restriction or conditton on the committee which it considers appropriate. A committee may
constitute sub-committees and shall specify their Temit and duti¢s and may sp¢cify any restriction
or condition on the sub-committee which it considers appropriate.
tiv
tivitie
Th¢ Chwcb of Scotlalld is Trinitsrian in doctrine, R¢forn]¢d in tradition and Presbyterian in policy.
It exists to glortfy God and to work for the advancement of Christ's KiT]gdom 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 ministy. It co-operates with
other Churches in various ecumenical bodies in Scotland and beyond.
Public worship is routinely conducted twice per week in two separate locations. Strachur Church
building is made available to all members of the community for maTriages and funerals, as is the
one at Strathlachlan. Strachur Church is nornially open during daylight houTS and is also made
available (as requested) to outside organisations e.g. StrachuT History Society. However, due to the
COVID pandemic both Church buildings were close(L unless being used for worship. The Guild
meets regularly on a monthly basis at Stra¢hur Memorial Hall. during the winter season.
The parish minister is available to all members of the community whether as individuals or in
groups.
Page 3

Trustees, Annual Report (cont)
Year ended 31 st December 2024
A hievem
nts an
The Church interacts with a variety of other charities in a number of ways. Retiring collections are
a regular feature. not just at times of specific life events, the proceeds of whtch are disbursed to
deserving causes (Pg.12). Premises for storage purposes (manse outbuildings) continuc to be
provided free of charge. In particular, material collected for the use of the Strachur Community
Men's Shed charity is currently being stored in one area.
The Church continues to offer pastoral ¢ar¢ as required with Strachur Church open daily to the
community and visitors . A self-service food table, continues to be stocked and is available to all.
As a linked clwge with Lochgoilhead and Kilmorich Parism costs are shared equally where
appropriate e.g. community charge and Ministcrs expense8. Ivhilst the Minister remains domiciled
at Strachur manse the linkage necessilates increased travel and provision of a system of pulpit
supply. The cost of pulpit supply is initially borne by the appropriate parish and is tben normally
reclaimed in ￿11 through the Presbytery/Augusts LaTllQllt bequesL however following the
establisl)ment of a new Presbytery (CEI) and resuliant change in committee structures,
reimbursement of travel exp¢nses was not included for this year. Clarity on this issue is being
sought by the treasurer. In some cases. those involved in pulpit supply may decide to offer their
remuneration to the parish rather than retain it.
In addition to necessary maintenance. replacement of the circular stained glass window located in
the west wall of Strachur Church was completed. This was made necessary followingF Storn)
damage and w&$ enabled by a successful insurance claim. £450 was paid out from the Fabric Fund.
Statistics
Number on Roll at l&¢ January 2024
Removals during 2021:
by Death
by Certificate
Otherwtse
88
Baptisms:
Weddings..
Funerals:
86
Additions by resolution
Number on Roll at 3 1st December 2024
87
The Supplementary Roll now numbers zero and there are no young people under the age of 17
years associated with the Congregation.
Page 4

cial Rev
Although congregational giving including tax reclaim¢d on Gift Aid was down slightly to £15,354
(£15.899). this was offset by incr¢ased investment incom¢ and a donation of £1,000 from a
member of the congregation. No legacy funding was received this year but the General Fund
remains healthy with a working balance of £10,125 {£10,557). As previously mentioned. full
reimbursement of pulpit supply costs w&8 Ilot wgsiblc this year with £531 being retained by the
Augusta Lamont Committee. Recovcry of this amount continues to be investigated by th¢ tr¢asur¢r.
£3,200 (£2,067) was r￿e1ved and it is expected that pulpit supply will increas¢ in 2025.
A donation of £1,500 was made to the Fabric Fund by the Whi* Elephant Shop enabling
replacement of Strdcbur Church front door. The fund remains in surplus. Two payments of £1,105
each were received from the Augusta Lamont Bequest into the Fdlth in Cowal Fund, this will
allow for further development in 2025. A further £7.300 was also received as conttnued fimding of
the Cowal Ari Project. This was augmented by £1,827 from th¢ Parish. representing 200/0 of the
overall grant and allowing the project to continue for another year. It is expected that this grant will
be repeated in February 2025.
Overall expenditure during the year redu¢¢d to £34.202 (£35.512) including conttnuing payroll.
marketing and associated costs of both the Cowal Art Project and the Faith in Cowal websile, run
on behalf of the Presbitery. Cowal Art Project expenditure totalled £8,416 (£7.383) wilh the
project b¢ing extended to include Lochgoilhead. Electricity supply costs continue to increase and
are kept under regular review with changes to the supplier being made wben necessary. The Giving
to Grow contribution along with Presbytery Dues were mel in full but it is ¢xpect¢d that these will
rise appreciably next year, however the treasurer has requested recalculation of the G.t.G.
contribution due to a possible ern)r.
The General Fund experienced a budget surplus as expected although significantly less than
forecast. due to lower income and higher costs than expected. This Si￿ation is not exp¢cted to
change throughout the coming year therefore a General Fund Budget deficit is forecast for 2025.
Reserves Pollcy
At year end the Church held unrestricted cash & endowment fimds totalling £44,928 {£43,260)
including £25,000 (£15.000) which continues to be held on interest bearing deposit with the
Church of Scotland Investors Trust. £10,000 was transferred from the CO-OP current account in
order to secure further interest on liquid funds.
The Church also held £12,358 (£16,378) of liquid restricted funds including £8.000 (£8,(K)O) on
deposiL which have been provided for the purposes specified in Note 2.
Beyond the liquid funds held are firther amouT]ts on Capital Account with the Church of Scotland
General Trnstees. These are held for contingency purp)ses and are detailed in Appendix l attached
to these accounts. The market value of the investments at year end was £212,600 (£196,688).
Page 5

Trustees. Annual Report (cont)
Ycar ended 31 st December 2024
ntof T
tees, Res
onsi
iti
The members of the Kirk SessionlCongr¢gational Board must preparc fmancial statements which
give su￿7clent detsil to enable an appreciation of the tran%actions of ihe Church during the
financial year. The members ofthe Kirk Session/Congregational Board ar¢ r¢swnsible for keeping
proper accounting records Whic￿ on request, rnust reflect the fmancial position of the Church at
that lime. This must be done to ensure that the financial statements comply with the Charities and
Truslee Investment (Scotland) Aci 2005. th¢ Charitieg Accounts (Scotlalld) Regulations 2006 and
the Regulations Anent Congregational Finance approved by the Cyeneral As.sembly of the Church
of Sco¢land tn 2007. They are also responsible for safeguarding the assets. of the Church and must
lake reasonable st¢ps for th¢ prcvention andlor detection of fraud and other i￿egUlar1tlcs.
Approved by the Tn￿teeS and 5sgned on their behalf.
Clerk to th¢ Kirk Session/Congregational Board
Date
Page 6

Independent Examiner's Report to the Trustees of Strachur & Strathlachlan
Parish Church SC001767
I report on the accoullts of the charity for tbe year ended 31 st Dccember 2024 which are set out
onpages 8 to 15.
Respeclive responsibllities of trnstees and examiner
The clwity's truste¢s are responsible for the prepdraiion of the arcvunts in accordance with the
teiThs of the C,hariti¥% and Trublrc Invcyltncnl {SLotland) Act 2005 and the C'.harities Accounts
{Scoiland} Regulations 2006.
The charity tn]stees consider that the audil requirement of Regulation 10( I ) (d) of the Accounts
Regulations does not apply. It is ]ny responsibility to examine the accounts as required under
section 44(1) {c) of thc Act and to state whcthci particular m&tt¢rs have come to my attention.
Basls of Independent examlner's statement
An examination is carried out ill accordance wilh Regulation I l of the Charities Accounts
(Scoiland) Regulations 2006. An tsxamindlion in¢lud¥s a rcview of the accounting records kcpt
by the ch￿Iry and a comparison of the accounts prescntcd wtth those rccords. It alio includcs
consid¢ration of any unusual iteTn% or disclosures in the accounts, and seeks ¢xplanations from
the trustees LollLeminbT any 5ULh maltepti. The procedures undertaken do not provide all tbc
evidence that would be required in an audit. and consequently I do not exprcss an audit opinion
on tlie vie￿. given by the accounts.
Independent examiner's Statement
Ill the course of my exaniliiati0￿ no matt¢r has ¢omc to my attention.
wbich gives me Teasonablc cause to bclicv¢ that in any malcrial respccl the requirernent.s:
to ke¢p a¢¢ounling records in accordance with Scction 44 (1){a) of thc 2005 Act
and Regulation 4 of the 2006 Accounts Regulations, and
to preparc accounts which accord with the accountiiig records and ¢omply with
Regulation 9 of Ihe 2006 Accounts Regulations have not been met. or
lo which, in my opinion. attenlion should bc drawn in Order to enable a proper
understanding of the accouuts to bc rca¢l)cd.
Nam¢
Address:
Page 7

t hur & Strathlachlan Pari
ts and Pa
ments Account
ear ende
31stDece
er 2024
hch
Unrestricted
FuDds
Restricted Endowrnent
FuDd$
F￿ndS
2024
Total
Total
2024
2024
2024
21123
Recelpts
Donations
Note
18.582
779
2,214
(210)
18.582
,194
5,534
1210)
18,199
835
4,825
Bwjk & Deposit interest
lllYestm¢nt income
Activities foE Ge]herating Funds Net fig.
Legacies
Reimburs¢d- Pulpit Supply & Cn'cl Tax
The Guild
415
3,320
10,000
3.247
852
4.488
4.488
752
752
25,853
4,487
30,339
37,957
G￿1$.
PresbyW_All¢viate Povety
Augusts Lamont Cowal Art Project
Augusta Lamollt Faith in Cowsl Project
2.600
7.300
2,210
9,510
7,31K)
2.210
9,510
2,600
Total Recelpts
Unrutrlcted
Funds
2024
Restiicted ElldowmeDt
Funds
2024
Totsl
2024
Total
21123
2024
Payments
Costs of generdting fvnds
Charitable activities
Fabric repairs & ￿8]ntenance
(Xher paymeajts
The Guild
Note
19.588
2.770
1,797
45
9,122
881
21.385
2,815
9,122
881
22,695
3,485
8,489
843
Total Payments
34.202
Excess of Receipts over Payn¢Dts for the
year before transfers
3.494
2.153
5,647
5,045
TraDsfers
(1.827)
1,827
Excess of Recelpts over Payments
for the year
1.667
3.980
5,647
5,045
Page 8

Strachur
trathl hlan P
UDffstricted Re5tr1¢ted Endoyrn￿rtI
FMTrds
Futtd$
Total
Total
21124
2(124
2024
2024
2023
Note
Bank & Deposit Balances
Bank & Church of Scotland Ini'e5tors TnLSt
Deposit Ba]ances at 1st Jan 2024
43,260
16,378
59,639
54,594
Movement in vear
Ix¢¢ss ofRc¢¢ipL8 nvcr Paym¢nL8 for ihe y¢ar
inclUd￿g rran5fers
1.667
3.980
5,647
5.045
Bat]k & Church of Scotland Investors Tr￿8t
D¢rx)sit Balan¢cs * 31 st tkc 2024
44,928
20,358
65.286
59.639
Investment5 Market V81ue
at 31st Dec 2024
Chureh of Scotland Income Fund
31,3(XJ
24.404
55.703
31.3
181,31K)
212.600
31,017
165,671
196,688
Church of Scot]and GTowth Fund
156,897
156.897
TotAI Fund$
iooffiji
177255
277W6
256J27
Assets
Cjift Aid Re￿•Vabl¢
Llabilitles
J87
The accounts were approved by the Kirk Session and Financial Board on 2Y I O# /
For and on behalf of tbe Kirk Session and Financial Board
Session Clcrk
Treasurer
Page 9

hur
nt of B
hlan
es
Notes to the Accounts
l. Trnstee Remunergtlon and Related Party Trnnsactions
During the year the Minister receivd reimbursem¢nt of telq)hoDe and broadband expenses
totalling £472.45 plus Council Tax in respect of the Manse amounting to £2,392.69 (shared
equally with linked parish - Lochgoilhcad & Kilmorich). Th¢ Treasurer received £1,107.95 in
respect of Pulpii Supply fees and travel expenses as a Reader.
2. Movements In Funds
At 14t J*n
At31"D
Unrestricted funds
2024
Recelpts
Paymettts
TraDsfers
2024
Balances at Bank
Crtneral Fund
Resetve Fund
10.557
11.687
5,377
639
20,751
1,871
3,103
128
19.356
{1,827}
(10,0001
10.125
3.5S9
5.710
534
Fabric Fund
Benevoltnt Fund
2.770
233
28.260
25,853
22,358
(11.8271
19,928
Balan¢es At Ch. of Sc.
Investors Trust Dep't Fund
General Fund
10.(KN)
5,000
43.260
10.IM)O
15,(I)O
44.928
Reserve Fund
10,0
{1.827)
25,853
22.358
At J" Jan
At 311t De¢
Restricted funds
2024
Reeelpts
Payments
Transfers
2024
Balance at Bank
Crdwfi)rd Bequest Fund
Faith in Cowal Fund
Guild Fw
Cowal Art Project
4,238
2,557
603
3.735
2.210
752
1.841
706
6,132
4,062
474
1,691
12.358
881
981
7.31K)
13.997
8,416
11,844
1.827
1,827
8,378
Bydlances At Ch. of Sc.
Investors Trust Dep't Fund
Crnwford Bequest Fund
8,000
16,378
8,000
20,358
13.997
11,844
1827
Total funds
59,639
39.849
34,202
65,286
Purposes of Unrestrficted Funds:
Page 10

Genernl Fund:
Reserve Fund..
Fabric Fund:
Benevolent Fund:
Funds s¢t &5ide for genetal Pu￿OS&s.
Funds set aside io be dTawo down if and when r¢quired.
Funds Set aside for the ￿￿IntenanCe of ChuTch property.
Fund8 set aside for disbut%ement to individuals in case of ne¢d.
Purposes of Restricted Funds:
Crawford Bequest Ful￿..
Faith in COW￿ Fund
Guild Fund
Cowal Art Project
Established for the upkeep of fabric ai Strathlachlan thurch.
Established for the employment of worker and to develop pilgTirnage.
Funts to maintsin operatiot) of th¢ Church Guild.
Funds to maintaiD operation of the Art ProjecL
Notes to the Accounts
(cont'd)
UDrestrleted
Restricted Endowment
Funds
Funds
Fund8
Total
Total
2024
21124
2024
2024
21123
3. Analysis of Donations
WFO Scheme (non Gift Aid)
Gift Aid Donations
Ordinary Offerings (Open Plate)
Othet Offetings. Donalions etc
ReCOve￿d on Gifi Aid Donations
4.312
6,326
4.516
2.827
4.312
6,326
4.516
2.827
4.749
7.171
2.433
3,005
840
Wedding & Funernl Donations
An2Rysis of Payments
4. Chxrltable activities
Giving to Grow all0￿]Qn
Presbytery dues
Voluntary Additional Stipelld
Minister's expenses
Ministerial Assistanc¢
Pulpii supply
Counctl Tax
8.947
245
8.947
245
7,921
363
472
472
424
233
233
4.542
2,067
2.336
1,018
2,545
134
3.527
2.393
1,180
1,758
165
3527
2.393
1,697
2,658
165
Heal and light
InsLtrance
517
899
Life & Work Magazine (Net}
Organ & music
Printing, siationery and postage
Other expenses
360
360
720
720
35
35
38
275
20
295
588
Notes to the Accounts (cont'd)
5. Other payments
Faith in Cowal Project
COW￿ Art Project
P￿ch￿t of assets
Pllrch&se of investments
706
706
I.I06
7J83
8,416
8.416
6. Mlnl$ter'$ Stfipend
Pagell

All Church of Scotland congregations contribut¢ to the National Stipend Fund which bears the costs
of all ministers, stipends and employer's contributions for national insurance. pension and housin8
and loan fund. Ministers, stipends are paid in accordance with the national stipend scale, which is
related to year8 of service. For the year und¢T review the minimum stipend was £31,642 and the
maximum (in the 5tb and subsequent years of scrvice) was £38,884.
7. Collections for Third Parties
2024
2023
Christian Aid
Shel*r (Scotlalld)
Crossreacb
Cos Nkhoma Mission
Save the Children
Al Sbarooq Blind School
323
406
152
59
220
115
132
240
810
837
In addition to the above Tetiring collections at church services the surn of £1,646.19 was
collected during this yeavs Christian Aid Week in Stra¢hur and surrounding districts.
Page 12

APPENDIX I
BY THE
OT
GENERAL
IKDE
ER2
ITAL A
2024
2023
Cost of tnvesknents held
107 562
107 562
Market value of investments held
196688
ket Val
(at time of
pu￿haS¢)
(made up ofj
2024
2023
nr
Reserve Fund:
2,028 unils, Church ofscotland Investors Tn&st
Income Fund
19.902
22,430
22,227
2,925 units, Church ofscoiland In￿lOrS Tnut
Growth Fund
8,900
18,662
17,053
28,802
41.091
39.280
Fabric Fund:
802 units, Church ofscoiland Investors Trust Income
Fund
9,993
8,870
8,790
900 units, Church ofSco¢landlnvestors Tn&st Growth
Fund
4.995
5.742
5,247
14,988
14,612
14.037
Total value of unrestricted Capital Funds
43,790
55,703
53,317
estric
unds
Crawford Bequest Fund:
24,592 units. Church ofscotland Investors Tnut
Growth Fund
63.772
156.897
143,371
107 562
196688
Page 13

APPENDIX I (eont'd)
LD
NBE
NGRE
ENE
TEE
AT
EMBER 2
24
co
2024
2023
unds
Church of Scotland Investors Twst Deposit Fund:
General Fund
i 0,000
10,000
Reserve Fund
15,000
5,000
25.IX)O
15,000
Church of Scotland Investo￿ Trust Deposit Fund:
Crawford Bequ¢st Fund
Totsl value of Revenue Account
8,000
8.000
Page 14

APPENDIX 2
NBEH
PERATIVE BANK-
LMERS
AS
EMBER 2024
erativ
Bank- Accou
*****585
2024
2023
Unrestrkcted Funds:
General Fund
10,125
3,559
5.710
534
10,557
11,687
5,377
639
Reserve Fund
Fabric Fund
Benevolent Fund
19,928
28.260
Restricted Funds:
Crawford B¢quest Fund
Faith in Cowal Fund
6,132
4.062
474
4.238
2,557
603
Guild Fund
Cowal Art Project
1,691
12,358
981
8.378
Total value of Funds held at Bank
£32 286
£36 639
Page 15

Budget
chur
Ch
f S
GENERAL FUND BUDGET
BUDGET ACTUAL BUDGET
INCOME
Offerings".
WFO Off¢rings
Gift Aid Donations
OTdinary Off¢rings (Open Plate)
Other Offerings, Donations etc
Gift Aid & GASDS Tax Recovered
2025
2024
2024
4.500
6,500
1,500
2,500
4,312
6,326
1.888
2.827
15,354
4.000
6,000
600
2,500
Other Ordinary General Income..
Wedding and Funeral Donations
Deposit FundlBank Interest
Activities for generating funds Net fig. as from 01101123
Legacies
Reimbursements - Pulpit Supply. Council Tax
500
500
1,500
600
519
(210)
21)0
100
1.800
5,000
3,750
10,850
23.950
5,000
7,500
4.488
5,397
I Inco
20.751
EXPENDITURE
National Ministy and Mission & Wider Work:
Giving to Grow
Presbytery Dues
2025
2024
2024
12.266
368
8947
245
9,192
7,921
363
8,284
Local Staffmg Costs:
Minister's T¢l¢phone and Other Expenses
Pulpit Supply
100
4.000
4,100
472
3,527
3999
400
2,500
2,9(X)
Building Costs:
Manse Council Tax
Heat and Light
Insurance of Church and Manse (General and Rentokil)
Maint¢nance of Equipment
2.500
1,500
2.393
1,180
1,758
360
5,691
2,500
2,000
1.500
500
6.500
400
6,400
Local Congregational Purposes:
Printing, Stationery, Photocopying, Software. etc
Miscellaneo￿5 Expenses
50
4(K)
450
35
439
474
460
466
Total
in
23,584
Ll.11li4
19,356
18,150
SURPLUS (DEFICIT) FOR YEAR
Page 16