Trustees. Annual Report Year Ended 31 December 2024 Cambusbarron Parish Church of Scotland The Bruce Memorial Receipts and Payments Accounts Congregation No: 231400 Charlty No: SC 001913
Cambusbam)n Parish Church of Scotland Brnce Memorlal Notes to the Ac¢ounts Year Ended 31 December 2024 Reference and Administrative Information Charity Name: Cambusbarron Parish Church of Scotland Bruce Memorial Charity Registration Number. SC001913 Congregation Reference No: 231400 Conract Address.. 2 Bobbin Wynd. Cambusbarron. Stirling Trustees Prlncipal Office-bearers Minister: Session Clerk- Church Treasurer: Independent Examlner Bankers Bank ofscotland, Stirling Port StsEet Branth. PO BOX 1000, BX2 ILB Sort Code: 80-91-29 Account No: 00166062
CambusbamiD Parlsh Church ofscotland Bnice Memorial Notes to the Accounts Year Ended 31 December 2024 Strurture, Governance and Management Governing Document The Church is administered in accordance with the tern]s of the Deed of Constltution {or Deed of Constitution (Unitary Fom)). Recrultment and Appointment of Trustees The Kirk Session are the charity trustees since adoption of the Unitary Constltutlon. The Klrk Session members are the elders of the church and are chosen from those members of the church who are onsidered to have the appropriate gifts and sla'lls. The minister. who Ss a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Session now has sole responsibility for all matters since adoption of the Unitary Constitution. Statement of Trustees Responsibilities The members of the Kirk Session prepare financial statements that give sufficient 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 proper accounting records which reflect the financial position of the church at that time. This is done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2006 and the regulations Anent Congregational Flnance approved by the General Assembly of the Church of Scotland 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fiaud and other irregularlties. Or8anlsatlonal Structure The Kirk Sesslon meets at least seven times a year and is responsible for spiritual affairs within the churclL Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Refornied in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Chrisys Kingdom throughout the world. It 15 the national Church and acknowledges a distinctive call and duty trj 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 mlssfion of Cambusbam)n Parish Church is to take the Good News of lesus Christ to the whole of our community and to serve the village of Cambusbarron and its people. Thfis objective is achieved through a wide range of artivities includingweekly services of publicworship and Bible teachin& regular times for prayer. a variety of courses on different aspects of faith and life, activities for children. young people and families. pastoral care of the elderly and the housebound. support for those in hospfitsl for the bereaved, opportunities for friendship and fellowship at the monthly lunches and coffee moTning5, chaplainry in the lo1 prRmary sch1 and the provisfion of the Church Hall for a variety of different community groups.
Cambusbarron Parish Church of Scotland Brll Memorial Notes to the Accounts Year Ended 31 December 2024 Achievements and Performance Every Sunday mornin& we met to worship God in song and prayer. to hear God's Word read and preached and to reflect on its significance in our lives; and to witness to our community of the saving power of the gospel of Jesus ChrisL Our sermon series in 2U24 included: 'Jesus our Saviourf, To Seek and to Save, and The Real Messiah, _ all from Luke's gospel: 'All for lesus, - with a focus on Christian Givin 'Onwards and Upwards' an expositlon of Paufs letter to the Philippians,. 'Foreigners' looking at Bible teaching on welcoming forelgners and belng forelgners; 'Nahum' _ a message of God's judgement on the wicked and justice for the oppressed; 'Saved: Through Faith in Chrisv - discovering the joy of salvation and assurance of faith: and The CominE OF the Saviour Kin - our series for Advent and Christmas. Our sung worshlp was led by our organtst and on a few Ocs1onS by a small group of rnuslclans and singers. Our exLellent AV system allowed us to include short videos and other music as appropriate. Members of the congregation contributed to worship in a variety of ways including reading the Bible and leading prayers: and leading three full SeiceS in the wmmer. Our services were livestreamed on YouTube with an average of 50 views and audio CDS were delivered to members of the congregation who are unable to attend. Chrlstlan dlscfpleshtp was Inspired in various ways. Prayer was encouraged through the monthly PrayerNeL During LenL rnany of the congregation read Sinclair Ferguson's book 'To Seek and t().Save Daily Reflections on the Road to the Cross.. In July. we showed the Evenlng Celebrations from the Keswfick Convention in the Church Hall on the theme of Resurrection from I Corinthians 15. In the autumn we showed the first season of The Chosen. In the Church Hall on Thursday afternoons and Sunday evenlngs. During Advent, we read a devotional book entitled The Coming ofthe Kin¢ based on the writings of l.C Ryle. Arniind 40 people from the congregation and community were part of the Oasis Group led b lur Wellbeiiig C(x)nlinator. They enJoyLxI the wonderfully vaned programme on 'l'uesday mornings with guest speakers and occasional outings. Members donated to Connert2 TC Forth Valley who help adults overcome addiction by support and advocacy. and to Canirje Partners which provides assistance dogs for people with disabilities. The group continued to liaise with Cambusbarn)n Village Nursery through their'mind the Gap. Inteenerational projec¢ providing joint activities during the year and an annual Christmas party for the children and staff. Members also partldpated in events L)rgd1115ed by other churches In the area and attended activities h05ted by Forth Valley Health & Soaal Care Partnership. The Community Hub continued throughout the year to support a small group who value the opportunity to meet for friendship. We sought to provide pastoral care to a growing number of older people and bereavetnetjt support to famllies at the time of a funeral. We had fifteen funerals in total. one wedding and one infant baptisnL A small number of children attended our Sunday School and enjoyed the activities. A good number of young people attended services and helped Vbvith the AV and livestream. Teen Church met fortnightly on Sunday evenings with up to eight teenagers attendin&
Cambusbarron Parish Church of Scotland Brnce Memorial Notes to the Accounts Year Ended 31 Dernber 2024 Our CambusBalrns group for pre-school children and their parents/carers grew with an average of 25 people attending each Wednesday morning. A small team led the Scripture Union group in Cambusbarron PrInry School and the minister helped to facilitate the end of tern) services in the churclL Our Knit and Natter group. Men's Walklng Group and Uku]eRe Beginners Group met regularly throughout the year and were greatly enjoyed by those attendin& Our services and other activities were publicised in posters and flyers, on sodal media and our website, and in the Stlrling Observer as well as in Steeple News, our attractive churth magazine. We had rnonthly collectnns of food for Start Up Stirlln& and sUPPOrted thrlstlan Aid, the Scottish Bible Society, Marfs Meals, Blythswood Care Shoebox Appeal. Poppy Scotland. and our mlsslon partners Keith and Ida Waddell. vtho visited us durin8their fvrlou8h In May. Flnancial Review Maln Donatlon income during 2024 was £77.716 against £69.431 during the previous year. In addition. £3.300 was provided by the congregatlon specifically for replacement of the windows in the mans¢ Open Plate recovered well with an uplift of £2,100 un the figures for the prevlous year. The main dunations thr()ugh bank standlng orders and Free Will Offering inLTeased by Iu5t under £6,700 and it is hoped this trend will continue Snto 2025. We benefited in 2024 from an increase in Gift Aid recovered of £3.461 as a result of increased giving. F.xpenditure has heen 2 little easier to anticipate and despite the current economic downturn we have been able to keep a number of expenses In checK and heating and lighting ha5 reduced by £500 uver the 2023 figures. We continue to carry a balance for gas with Scottish Gas ofaround £2,000. The main factor In our expenditure was the cost of maintaining our property with nearly £13,000 spent on replacing the manse windows. offset by the donations form the congregation. The additional property expenses resulted in a deficit fnr the year of £9.079 in general expenditure and it is anticipated that further works on the manse will be required during 2025. A reduction in our Reserves held in Edinburgh was necessary durlng 2023 to take account ofthe works undertaken and planned durlng 2024. The addltlon of Interest mean these now stand at £85,745 agafinst E81.144 at the end of 2023. Reserves Policy It is the Trustees. policy to hold reserves of approximately three months expenditure. At the year end the Church held unrestricted cash funds in the bank of £15,893 whlch covers some of the Reserves Pollcy and addltlonal funds are also held in an Instant Access account with the General Trustees as mentioned In the Flnancial Report Approved by the Trustees and sfigned OD thelr behalf,
Carnbusbarron Parish thurch of ScodaDd Bne Memorial Notes to the Accounts Year Ended 31 December 2024 Independent Examinerfs Report to the Triistees of Cambusbarron Parish Church of Scotland Bruce Memorial I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 7 to 11. Respertive responsibilities of trustees and examiner The charitys trustees are responsible for the preparatlon of the accounts in acconIan with the tern]s of the Charities and Trustee Investment {Scodand) Act 2005 and the Charikn'es Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under SLXtlun 44(1) (c) of the Act and to state whether particular matters have come to my attents'orL Basis of independent examinerf5 Statement My examination is carried out in accordantr with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination include8 a re.view of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustees concernlng any Such matte r5. The procedures undertaken do not provide all the evidence that would be required in an audiL and consequenty I do not express an audit opinion on the vlew given by the accounts. Independent examinerfs statement In the course of my examlnation. no matter has come to my attentlon l. Which glves me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accDrdance with Section 44(1) (a] of the 2005 Act and Regulation 4 of the 2006 Accounts Regulatlons, and to prepare accounts which accord with the accountlng records and cornply wlth Regulation 9 of the 2006 Accounts Regulattons have not been meL or 2. To which. in my opinion, attention should be drawn in order to enable a proper under•ianding uf the accounts to be reached. Name: Addre55: Date:
Cambusbarron Parish Church of Scotland Bruce Memorial Recei tsandPa ments Ac¢ouDt Year ended 31 December 2024 Fund$ Funds Total Total 2023 2024 Recei 77,736 3JfA) 81.036 69,431 Grdnt from Genernl Trusttts 2376 Bank & De$11 int¢St 4.mji r2.337 4.601 85.637 3694 82.101 3 J(M) liental of premises W&ldings wjd Fmnern Oasis Gmup Hub i(x) 3J(K) 1578 45 3.3(K) 1578 2500 2833 1893 Other Re£eirL8 1.527 .527 1361 Total Reeei 91.019 3.3(KJ 94J19 90,733 ments Costs of generating funds Charitable aetivities Governan¢e costs 99.729 275 3J 103.029 275 112.889 250 Totsl Pa ments l(K).098 3.31x1 103,398 113,255 Exeejj of Reeeipts over Payments for tbe year before tranJferd -9.079 -1784 Tr*nsfer• Excess of Receipts over P2ymeDts for the year -9,079 -9.079 -22.522
CAmbusbarron Parish Cburch Bruce Memorial Statement of Balances At 31 Decemb¢r 2024 Fottds TDtsI To¢•1 2024 N•te Bank & D¢ 081t Balan¢cs ljank & deFQSit balanffs brought fonvard 110.630 110fi30 133.152 Movement In ycar: Fxcess of Reteipts over Paymats f(Y the ye•r -9079 4179 -22.522 B8nk & deposit balau caLed fonward 101.551 IDI551 110,630 InveslmeDts 4t Thark¢¢ value Assets Gift Aid Reteivkble Lir4biliti Cost of repair not y¢1 bilkd The accounts were approved by the Kirk Session on. For and on Ixhalf of the Kirk SS1O Session Clerk TrTer
Cambusbarron Parish Chureh Bruce Memorial Statement of Balances Notes to the Ateounts l. Truslee RemuDttalion and Related Party Transactions During the cours¢ of the year R¢v Graham Nasty MiDiSter of the Church r¢c¢ived reimbursement of trdvel and Council Tax amounting to £4J82. No trustee or a person related to a trustee hal any wnal inlerest in any contract or transaction ¢nt¢red into by the charity duting the year. 2. Movements All Funds AtlJa At31 D•e R¢ttlpts PaYts TrADsf¢rJ 2024 UDrestrlcted funds G¢n¢ral Fund Reserve Fund 29.486 81.144 110.630 86.418 4,1 91,019 -3.098 15,806 85.745 101,551 -IIX),098 Restricted funds Genernl Fund 3J(K) -3.31KI 3,31YJ -3,3(K) Totsl funds 110.630 94,319 -103J98 101.551 s of Restric unds Restricted Funds relate to moni¢s donated by the conwgation relative to monse repiaeetn¢n¢ windows.
Fun 21124 Totsl Total 2024 2024 3. Anatysis of DonatioDs Bank Mandths & FWO 53J89 15.192 53.389 15.192 46.643 11.731 4.745 6,312 69,431 Ordinary Off¢rtngg (Open Plate) 2,309 Tl.736 33(Kl 3JOO 81.036 4. Anatysig of PymeDts Costs of geDerating funds Offering envelopes 94 116 CbArl¢ble activAles Bibles and Hymn BoLs 21Y) 16.779 178 13,479 178 2.482 6.872 1.361 372 3.182 34 8.059 2J94 3J(K) 19,793 Children and Youth Activities Cle8nin8 and Supplies Community Work¢r. Salwy ComtrLutiity Worker- Tax & Nl Compassfion UK Counal Tax Garden Heatand Ught Insurance Llfe and Work Ministers Travel Expenses Givlng to Grow Music Licence Presbytery Dues Phones Statlonery and Prlnting Professional Serylce Fees Pulpit Supply/Relief Organtst Webslte, Computer and IT Oasis Group Architect Hub 2.482 6,872 1.361 3r2 3,182 34 8.059 2.394 168 2,466 3.812 1.257 352 3,085 ,529 2,357 252 12(K) 46,652 1,188 .435 2,011 1381 781 720 46.652 1.188 ,435 2.011 2.381 781 41,322 1.108 1,072 1,702 1,926 645 416 441 441 686 155 2.278 1020 2.020 Iiio 43 234 764 100.889 After Church Teas 43 99,729 3J 103.029 G(>vern*nce Costs 275 275 250 10
- Mini8ter?J Stipend All Church of Scotland congregations contribute to the NalioDal Sti)d Fund which bea the costs of all ministers, stipends and employerfs eontributiODS for national insuran, pension 8nd housing and loan fund. Ministers, stipends are paid in accordance with the National stind Scale, which is related to years of service. For tb¢ year undcT review the minimum stitKnd was £31.842 and the maximum stipend (in the tenth and subsequent years) £38.884. 2023
- Collections for Third Parties Chiistian Aid Mwandi Mary's Meals Greener Cambusbarron DECTurkey , Keswick Mln5strles Poppy Scodand 537 431 50 645 180 223 1.485 231 1.643 li