Comrle Parlsh Church of Scotland Report and Flnanclal Slatements Year ended: 31 December 2024 Charity no: SC001878 Congregatlon no: 281649 Report of the tnmteeg for th• year endod 31 Docwnber 2024 The trustees pre8ent their annud report and financial statenRnts of the Church for the year ended 31 t)e￿rnber 2024 The financial statements have been prepared on the Receipts and Payments basis in accordance with the Charit￿$ & Trustee Investment (Scot￿nd) Act 2005 and the Chartties A£counts (Scotlandl Regulat*)ns 2006 las affEndedl ObJectlve8 and acllvllles Purpose: To ￿ effecti￿ disc4Fles of Jesus throwJh foll￿ng the 5 Marks of MissK To prodwm the GrxMJ News of the Kingdom To leach. bapt￿ and nurture believefs To respond lo hurnan need by loving servKe To seek to transfonn uniusl structures of soc•. to challenge vk)18nc8 of every kind and pursue peace and reconciliation To strive to safeguard the Intearty ol creatK)n and 8U81aln renew the Ilfe of the earth. A revlew af our achl•v•monta and p8rfonnance Kirk sess￿ n￿t￿9S dunng 2024 13 February. 19 March, 16 April, 5 June. 3 September, 12 Novernber, 26 November Sunday worship is at 10 00 am. The 8acran*nt of comunion w88 celetTrted on 18 Febn ary. 28 March. 30 June and 26, October. A monthty service of worship (led ty lay M8rn￿ ol the congregatbnl tskes place in Carn eron Court. whtch meets the needs of the ioc41 eldety people Additionally. Services of Wor- ship take pL4ce during Hoty Week. and further Services of Worship a￿ offered al other tim88 Open air services were held in St Kesgog's Square during the year including a Passion play at Easter. Card singing in the lead up to Christmas and 8 summer celebration during the Comrie Fortnight. The minister was invrted lo speak ancl lo to pray al the opening day of Comrie FortnwJht as well as providing rnu8￿ ft)I the opening e¥enir¥J and DJ for the lamlltes di8co event. Ecuff*nical. The mi8ter rrel regulaty wrth other church leaders frcrfn a number of donom nation8 in the Slratheam area and a￿￿98*￿e the kKal Roman Catholic prlest, becam8 chairman and pasto￿1 odvi8ers lor a newly lonr￿d football team for those over weight andlor with mental health i88ues. Weekty Prayer MeetirKJs took p*e dunng the year as did regular lortnyhty Bibbe Studies throughout the year Th8 congreg*ion had 8 membership of 272 souls on the 31 December 2024 Approximately s￿65 people attend weekty Sunlay w￿nIng worship and a further 40 attend online 60-80 children and famity membern wofshped at our Messy Church on four occasions durfThg tho year Every Friday during temi time around 20 Y(￿n9 peopSe from P&P7 meet at Youth Club run by our paid Youth Worker, volunteers and paTent helpers The fundraising cornmrttee organtsed sev￿￿ Coffee Mornings arKI events durirvJ Comr Fortnight including a very well attended Strawberry Tea in the summer A 'come dine with me event, and Christmas Fair l>)th well attended rounded off the fundraising year. The Crreff Choral Group and together wrth an orchestra p8rfom*d a sele¢tK)n of Christmas the￿￿d music in December The youth leader led regular welkbeirvJ sessb)rts in the kxal wimary school. The minister and youth leader alw ￿ several sch1￿1 assemblies at Comne Primary. Ar(fvreck School and Mornson's Acad& Ardvreck School hekj their annual readirgs and ¢aro18 event in Comri8 Parth Church in cember There were 8ever* joint servres held throughout the year wrth linked charge of Dun dum. The minister is also Interim Moderator of St John'8 Kirk Perth. serves on the Presbyt business commitiee and Is the P8dre for Peth arKI Kinross branch of SSAFA Monltorlng achievoment We monrtor the achtevements of the church through the resporths of the membern and V181tors. via feedback from Elders and rrembers of the congregats"on. If an evenl 18 poorly attended. we enquire rf we are Ththting the KlentrfEd needs And if an avent has an enhanced attendance we ask rf we Can do to meet tho needs of th088 pre$ont. 1. Flnanclal Revl Receipts over pay￿Ents increased ty £102k to £107k This was w'rnarily due to., T￿lp1 of £100k to the Youth & Young Fanity Fund an increase In Unrestri￿ed LegaC￿S of £23k a reducllon in D￿ationS of £22k. th8 d(YwtxM to repair the church wall Receipts from Wedding8 & Funerals dropped wniftsnlty l)ut th[8 W88 almo81 offset by higher receip18 from the u8e Oft￿ Hall ExcludMig the £19k of Re8tricled Funds spent ￿ the church wall. payTr￿nts fell by £18k. The factors contributing to th8t reduction were. a reduction in M&M of £4k nomwl Fabric Maintenaw* Church dropping ty £4k minim81 oulllows on St. Kessog's Square. 88viNJ £5k y- Heat and L￿￿ costs falling by £3k the C￿ of the defibrillator In 2023 nol recurring in 2024. 88ving £2k Bank ￿CoUnt8 were Tobu8t and hwJher than in 2023 but the payff*nl of the Fabric Malnlen8nce li8kxlitres in the first weeks of 2025 ¥•ill resutt In the retum to more nomial l&vel8. Inve•lment Pollcy and Porfornianc• Investments are hekl arnl nwnaged through t1￿ Church of Scotland Investment Tru8t. Rlsk Management The pnncipal risks for the coming year are: Ongoing uncatsinty al(￿nd utilty costs Fe*w attendees in Church. due to the hgh nufnber of d88th8 in the past two years, a trend that is likety to C4)nts"nue In the coming years. Long-tem renovatxm th that is likety to be required for church burfdings In an effort to mbtwJate ttw rsks. we have in place regular finanaal reithirKJ, and careful control of budgets. Regular inspection and day-tCTrday Mainlenan￿ of propert￿$ will be es pecially important. Services contsnue to be held online as ￿*11 a$ face-to-face in order to kéep Church members involwj. Re••rv•• Pollcy These are hekl for the ongthng expenses relatsrwJ to the running of the Church, and the day-lowday maintenance of the fatxic Vwthout any unexpected costs the unrestncted funds 8re targeted to be for the Church to operate for 3 months without further income Plans for the Futurg The previous linked charge of Corrts arKI t)undum ￿rne a un￿1 ￿ the 1* day of Janu- ary 2025. We are currently seeking a vision of what the future of the churche8 in our area will look like and working on the structure of the ￿)MMitteeS and groups enabling mi$8ion acr088 our ccffimunities. The Kirk SessK)n conts.nue to focus on how we Can encoura9e more pe ple In to faith We continue to work ck)sety wrth Our ecumen￿1 and charitable partnern across the Stratheam area.. K*Ve a180 need to conlinue to focus on Ihe use of our buildings and how we con utilise them to rr#)re ful￿ meet the need8 of our Church and the communty 88 these becm strorw. The next phase of work on St Ke88og'8 Square will b8 the ereC¢K￿ of a she￿￿ suilable for concerts, quiet refiection and worship events. Work B almost completed to enhance th8 f area of the church fepairtng damage caused ￿ the pilkgrs 80me ago Our Youth Leader continues lo devek)p fresh Kleas and Is looking at further ways to grthv our youth mini8try. A18rge legacy was recenty received for youth y￿rk in the area 80 we are inve8tlgatiNJ collaborative prqects wrth varths youth Organisat￿n$ 8cro88 Perth Kin- ro88 lo enable our youlh minkstry io gr(w over the coming years. The challenge is huge for churche8 across Scotland arKI we are realistic in what our future may hold but also extremety optim￿tiC Ihat can continue to grow and find new and excit- ing Opportunit￿ to delwer the Good News of Jesus to al peop￿ both new and far 8tructuro. Gov•manc• and Manag•mont Govemlng Document The Church is administered in ￿)rdance with the terms of Ihe Unitary Con8tltution of tho Church of Scotland R•crultrn•nt and ApWntm•nt of Tnv4to0• Comrie Parish Church operates church affairs through the Unrtary Consliiutron Members of the Kirk Session are the charty trustees The Kirk ses$h￿ members are the elders of the Church and are chosen fr￿￿ Ihc6e membefs of ¢hurch who are considered to have the appropriate grfls and Skills. Un18ss Elders resyi or ￿tIre from the Kirk Session they are cons¢dered Trustees lor h'fe The minister WI￿ is a member of the Kirk Session. 13 eleGted by the congregation and indlthd try Prestytery Organisallonal Stru¢ture Comrie Parish Church is linked vath Dundurn Parish Church. The management of congregatKinal affairs (bolh spirrtual and temp)rall (yrn under thè renNt of the Kirk S8ssK)n, which met seven ts.mes thts year. 13 February, 19 March. 16 Awil. 5 June. 3 September. 12 Novemtw. 28 November Releronco and admlnistraliv• inforniation rk Session The Minister {Mcxleotor} offi Min Ch Principal office Comrie Parish Church Charity no.. SC001878 Congregation no.. 281649 Kelty Accolmting Limited. 42 Comrie Str￿, Crioff PH7 4AX Bankers Ctydesdale Bank, High Street Puth Royal Bank ol ScotlarKI. Drurrmwd Street, Comrie. CRIEFF PH6 2DW s on 18 March 2025 and slgn&J on thetr bar￿11 W.. So$$ion Clark Independent Examinerfs Report to the Trustees of Comrle Parlsh Church of Scotland I rèport on the accounts of ts charity for the year 31 Dttember 2024 whith are set out on pages 7 to 15. R•8pectiVO rnSFbon8lblllle8 of Trn$t￿ and Ind•pend•nt Examl The Trustees are responsible for the weparation of the accounts in accordano the tems of the Charities and Tru¥tee Investment (Sccuand) Act 2005 and ￿ Charltss Accounts {Scotlandl Ragulab'orB 20C6 las amendedl. The Trustee¥ Ccfis￿er that the audit requirem￿1 of Regula￿On 1Ql11 Id) of the 20C6 Accounts Reg(tlaions does not appty. 11 is my ￿k￿nSIbil￿ to exarnine the financial statements as required UnderS￿t￿n 4411)Ic) of the Act and to state whether particular matters h*e c4)me to my aitention. Basis of Independont Examln•rf8 Slatem•nt My examination is carried eut in accordance with RegU￿tiOn 11 of the CharitiP.f4 Aecounts {Sttdandl RegulalK)rts 20C6. An examination incbdes a revw of ihe a￿untr"ng records kepl by the charity and a ￿MParIS0n of the ￿cOUnts pyesented with those r￿ids. It also ￿dudeS consklèrth'on of ary unusual items or disdosures in the &(xunts and seeks 8xplanatbJn$ from Trustees as regards any such matters. The procedures untsrtaken do Prov￿e all eV￿erte that would be required in an a￿111 and consequenty I do nol express an audit opffikjn on view given by the accounts. Ind•￿ndent EXamIn•￿ Stst•m•nt In the course of my examinab'on. no matter ha8 como to my atlenb)n . which gwas m8 eausg to bdi•v• tha in any maenal resP￿t the requrements.. - to keep accounting r#cords in aeeordancg with SOCt￿ 44{1Ma) of tho 2006 and Regulation 4 ofthe 2006 Regulations, a - to prepare &counts which a¢￿d the accountry re(x)rds and wmply *ith Regulabon 9 of the 2¢JJ6 Accounts Regulations have not been met, or 2. to Wh￿h. in my opinion, atta*ion slw)ulJ te dra4ffl in order to enabb a woper under8tanth.no of the accounts to be reached. Kelly Accounts"ng Lim 42 Comrie Stred Crie Perthshire PH7 4AK Date. Cornrie Parish Church of Scotland Receipts and payments account for the Year Ended 31 December 2024 urt￿$15￿d Restricled Endowment Funds funds funds 2024 2024 2024 Total 2024 Total 2023 ecg1 Donations Legacies AGtNilies for generating fundt Investment income Incoming resources from charitable activities Insurance roceeds Note 80,547 23,182 11.41 2,128 3,615 101.501 84,162 124,683 102,688 500 12,500 4,317 5,704 11.184 153 11,337 15,139 Total recolpts 128,447 108,749 237,292 135,144 Fundraising costs Charitable activitie8 130 104,121 130 130,186 699 129,338 25,969 Total payments 104.251 25,969 130,316 130,037 ID8fteltyexcesg of payments ov•r r￿elp￿ lor the year before transfers 24.193 82.780 106,976 5,107 Transfers betr￿n furKIs {1741 174 ID•lktty•xc•u of p•ym•nts ov•r r•¢•lpts for thg year 24.022 82,954 106,976 5,107 Cornrie Parish Church of Scotland Statement of Balances as at 31 December 2024 2024 2024 2024 2024 2023 funds fvnd# Total Total Bank & d•po811 ￿1￿¢•5 Bank a deposit balances brought forwArd 11.794 106.929 118,723 113.616 Movernent in year. (Defidtllexcess of re￿1￿3 ov i)wits for the 4r 24.022 2854 106J76 5,107 Bank & d•po8it ￿lIn¢ e•rri•d 10Th￿rd 35.818 189.883 118.T23 InvMtm8nts Investsnents al market value 10 44,687 3,199 Land ￿ buldlngs GiftAid recoverabl8 Due from Oundum Charging stats'on rent FlxDJre8 & Frtun $25.000 650 859 526.000 660 525.wo 6.DJO 1,Cfj6 2.500 19,200 19.200 21.￿0 545.709 848.20• 553.e86 U*blllti Mlnisters •xp8ro Church repairs Cottag& repair8 Dut to 8enevolont Fthd Boibr re 02 3.888 3.969 73 3.688 3.%9 73 62 The accounts aprmed ty th• Sesslon on 18 Marth 2025 Forand on tehalf of the Kirk Session se$*￿ Gle Treasurer Comrie Parish Church of Scotland Notes to the accounts Unrestricted Restricted End¢yNment Funds Funds Funds 2024 2024 2024 Totsl 2024 Total 2023 Donatlon• Offerings Ordinary Offerings (Open plate) Tax re￿Vered on Gift Ald Donallons Other Offerin s, donations etc. 48,551 13.631 12.642 5.723 48,551 15,544 12,642 7,425 51.586 10.813 9.729 30.560 1.913 1.702 80,547 3,615 84,162 102,688 Artlvltl68 for g0n•rntlng fund8 Rentsl of premises 11,4C 11,406 12,500 11.41 12,500 Invmtmont Income Bank and deposit interest Invesknenl income 408 1.720 2,701 1,616 1,720 2,128 3,480 5,704 4.317 Incomlng r•Sou￿￿ Irom charltable actfvltl•¥ Weddlngs and fvnerals Pancake coffee moming Comrie Fortnight stall Strawberry Tea BBQ Sausage slzzle Daffodil Tea Orchestra cor)cert Messy chU￿h Coffee mornings Scottish night Christmas Fair Choral Society Harvest Lunch November Dine wilh Me Guild Cup and Plate Sale Art Sale Life & work Dundum share Weslem Stratheam Youth Clu 3,680 161 5,280 100 592 788 161 760 123 760 123 311 433 755 205 219 205 219 644 1,235 1,515 705 400 1,232 1,232 260 730 730 788 430 826 153 430 826 414 1,161 1,206 153 11.184 153 11,337 15,139 Comrie Parish Church of Scotland Notes to the accounts Unrestricted Restrithd EndoVffl￿t Funds Funds Funds 2024 2024 2024 Total 2024 Total 2023 5 Anatysls of payments Fundralslng costs Event expenses 130 130 699 Total Fundra181n cost8 Charltable a¢tlvitle¥ (National Mlnlstry and Mlsslon & wldor worftl Mlnistries and Mission allocation 48.800 Presbytery dues 130 130 699 48.800 1.500 52.775 1,388 50.300 50,300 54,163 ILo¢•l Stsfflng C08ts) Minislets expenses- travel Mini51ef5 expenses- other Pulpit supply Other staffing - Organist Other staffing - Cleaner Other staffin - Youth workers 2.726 2,726 990 870 2.910 2.638 2.797 1,789 607 468 2,330 1,815 4,954 870 2.910 2,638 2,797 10.134 2.797 12,931 11,963 IBulldlng ¢0$ts1 F8bric repairs and m8lntenance Church Manse Cottage Hall Councll tax - Manse st Kessog'$ Square Heal & light - Church Heal & light- Hall Organ maintenance Insurance miscellar￿U8 maintenanL 6,218 1,202 2,156 642 3,641 18.862 25,080 1,202 2,166 642 3.641 336 16,321 1,324 10,004 1,601 1.848 193 3,550 5,522 19,516 833 354 6,269 2,294 336 16,321 1.324 6,662 113 6.662 38.279 19,198 57,477 51,984 iothor local costs Life and work Outreach Office costs Miscellaneous expenditure 672 582 3.176 978 672 1.437 3.263 4.106 672 3,950 4.886 1.940 759 87 3,128 5.408 3,974 9,478 11.228 Total - charltable a¢Uvltle• 104,121 25.969 130,186 129.338 Support costs havg nol been separalety identffied as the Injstees consider Ihere 1$ only one charitable activity. Therefore support costs relate ￿0]ty to that activty and have not been 5eparatety identified. 10 Comrie Parish Church of Scotland Notes to the accounts Stsff ¢￿ts •nd numb•rn 2024 2023 Salaries and wa9&S Sori81 secun costs Chur¢h had no in Ihe year under revivw (2023.. I￿ne). All Church of ScA>Uand con￿at1¢￿ contrStr¥Jt• to tho Nats)nd v&hkh b•ars thè eo8t of all Ministefs, stipend5 and employers contiitrwjtions ts natic1￿1 insurance. ￿siOn and housing and loan fund. Ministeis, sbpends are paid in ac￿dance ¥￿th Ihe nalwThl sbpw)d s¢ale. which 1$ ￿lated lo years of ¥JeMrx. For Ihe year under rewvwlhe minimum 8tiwnd wa8 £31,642 and the Ma￿muM 8tipend lin the fifth and iub8equent year81 £38,884. Tru•t•• R•munwatlon and R•latsd hrty T￿n￿¢t￿On8 The Church rfrirnburned exFenses £3,71712023.' £2,383) to Ihtr mknister in respecl oltravel, tdeFknoM and other wpense•.. No other trustee or 8 ￿rIOn related to ¥ trustee had ary per8cwI Int•wl in arby cLmtr8¢1 or trgnia¢tion entered into by the chatty durtng the year. 11 Comrie Parish Church of Scotland Notes to the accounts 2024 2023 Bank and cash Clydesd8le 88nk Current aGGount- General Current account- WFO Current a￿￿nt- Youth & Young fami￿ furKI WSYC Current account- Silver Circle Current account- Sing-a-k)ng 28,306 2,754 4,309 4,373 2,670 25,541 752 7.377 3.284 2,354 Royal Bank of Scolland." Current account- Guild Restoring the legacy Current account- Sing-a-bng Deposit *¢- Flower fund 1,067 6,938 563 6,938 Petty cash - Youth Outreach Petty cash - Flower fund Pety cash - General 85 Church of Scot18nd Inv88tors Trust- Dep￿￿. fvnd General fund Fabrtc fLtnd Organ lund Youth Outreach Fl¢)wer fund Re$tOfbng Ihe bga¢y fund Cholr fund Mission & Ministries lurKI Sl Kessog's Square fund Roof Fund 7,129 882 157 100,000 1,713 8,775 838 149 1rt20 36 61,837 1.971 1,349 35 58,765 1.873 225,699 118,723 12 Comrie Parlsh Church of Scotland Notes to the accounts Mov•m?nts In Funds Ai 111r24 Recwpts Payments Trnnsfers At 31112124 Uniestrlct¢d funds General fund Designated Fabric lund Desi naled Guild fund 10.393 836 127.849 1104,2051 49 549 {174) 33.863 887 1.066 {461 11,794 128,447 (104,251) {1741 35.816 Restrktod fund8 Organ fund Choir fvnd Flower and Garden fund Youth & Young famity fund Restoring the legacy Roof Restoration fund St Ke$8og'5 Squa Ministry and MissKJn Sing-a-long Slfver Clrc18 Energy & Boiler maintenance fund {2051 1,350 1,331 7.215 29.272 1,873 59.796 71 591 100.208 (10) {489) {4.090} (18.8621 1h11 1,433 103,333 10,410 1,875 62.258 3.072 (6101 1201 (3201 11.5681 (16) 2.973 3.284 2.137 2.657 4,790 4,373 16) 106.929 108.749 25.969 174 189,883 Endowm•nt lund• The Lady Hugh08 Trust fvnd (96) Tot•1 fund8 118.723 237.292 (130.316) 225,699 purp￿08 of D￿19That•d fund8 Fabfic.. The Trustees hav8 set aside funds for the maintenance of the Church prwrties. Guild fvnd: Funds a￿ set aside to enable the Guild to provbje felbwship for all. Purpo808 of Restrlcted fund• Organ fund.. The fund is lo provKle for the rn8inten0n￿ of musi￿1 equipment used in the Church servlces. Cholr fund.. Funds have been Set gslde In connection the trainlng of. and lacilitles for, the Church choir. Flower and garden fund". Funds set 8slde to provide flowers In tha Church and surround. Youth and Young famity lund.. Thi8 fund 18 to assl81 In VKJrk Invomng youtt) and young famllles In the Parish. Restoring the Legacy.. Funds a￿ set as&Je for restorirfj the Church Building as described in the plans agreed by the Kirk Se55￿n. Roof Restoration fund - This fund is for the repair and mainlanance of the Church rwf. st Kessog's Square fvnd - a fvnd to create and maintain Sl Kessog's squa￿ a$ an area to be used and enjoyed by the people of the vlllage. Ministry and Mission fund.. To contribute to mlnisty costs and ￿der mhslon through the chU￿h of Scollar￿. Sllver Circle Fund.. a fund to operats the Silver Circlo Ktial meeb'ngs for parishioners who are memberyJ of the Silver Circle. Sing-a4ong Fund.. a fund lo operate the regukr social singing sessions held in the Chu￿tt. Energy & boiler maintenance fund: The fvnd is to assist with the maintenance and operational costs of Ihe chU￿h,3 bioma85 heallng system. Purpo808 of Endowmont fund¥ The Lady Hughes Trust fund.. Income is used to as Support for the poor. sick or needy of the Parish. 13 Comrie Parish Church of Scotland Notes to the accounts 10 Inv•stm•nts 2024 2023 Valuo at 31 December 21Y23 Disposal prcce8d$ Cha in market value of In￿$tm•￿ 45.888 43.213 1218 2.455 Value at 31 December 2024 45.688 Tho folltr*ing inVestm￿ty are hokl ICogL £1 Vnit v4lu8 31112r24 . £6.38 G•fieral fund13.338 unltsl 290 units 9.891 1,177 21.296 1.850 19.480 1,691 23,146 21,151 (Co•L £1 Unrt valu• 31112r24- £11 06 G•n•rnl fund12.115 unltsl 122 unit• 23.0 1.182 23,391 23,180 1.337 24.272 740 24,S17 14 Comrie Parish Church of Scotland Notes to the accounts 11 Collectlons for thlrd partle• In additi'on to the incomè recorded elsewhere in these a￿￿nts, tho folkywlng income from retiring offerings or specift frjnd Taising events was r8ceNed and di$l)ursed to other charities as shown, during the year. 2024 2023 Main congregational & Sunday club efft•rts". Air ambulance Water aid Disaster Emergencies Commiltee Earthquake colleclion Dementia UK Ukraine appeal Crieff Foodbank Christian 157 11 400 60 335 466 287 241 1,548 15 Comrie Parish Church of Scotland APPENDIX 1 Benevolent fund held by tho Klrk Session 2024 2023 Incom•: Inve8tm8nt income Bank & depos¢t Interest Donations & I acles 269 158 80 20 20 258 Exp•ndltur•: Benevolence distributèd IDthY surp*A for ye (4701 258 841*ne4 b ht forward 10,912 Balan￿ carri•