The Church of Scotland Mid Strathearn Church of Scotland Congregation No: 281709 Charity No: SC002209 Fully Accrued Financial Statements 1° January 2024 to 31 December 2024
Mid Strathearn Church of Scotland Financial Ststements for th¢ year Ended 3151 December 2024 Trustees'Annual Report The trnstees present their annual rert and financial stalements of the charity for the vear ended 315t December 2024. The financial statements have been prepared in accordance with the accounting policies 8et out in the accounts and comply Vitb the General Assembly Regulations for Congregational Finance. the Charities Ond Te Invcstmcnt (S¢otland) Act 2005, thc Chatitics A¥iounts (SL'oill) Rcguluiiuus 2006 (as amended) and AccouniiThg and Reportin8 by Charities: Ststement of Recommended Practice applicable to cFLarities preparing their accounts in accordance with the Financial Reporting Standards applicable in the and Republic of Iland effective from I" January 2019 Objectlves alld Aetlvltles The Church of Scotland is Trinitatian in doLtrine. Refornied in tradition and Presbyterian in polity. It exists to glorify G(Kl and to WO for the advancement of Christ's Kingdom throughout the wt)rld. Aq a national Church it acknowledges a distinctive call and duty to bring ordinances of religion to every parish of ScotlaThJ through a t¢itorial ministry. It C[X)rat¢S with oihci churches in various ¢Lllllnenical bodies in Scoiland and beyond. lAlIy, Mid Strdthearn Church provides services of worshw each SuThlay andperiodically differing eients fornon-church n]emb¢r5 a5 well as young adults and childre Achievements and perforni*n¢e wshIp in the congre8kn.on Lx)ntinued each week aThl was held in each of the 4 Church buildings - Monzie, Fowlis Wesfrr. Madderty and G&sk - on a Tota basis. remait]ed as locunL Café Church continued to be held in the INqlls. recogmising that thiq was the main forum through which younger families attend Church. Social events were held throughout thc ycar and thc Church r¢tasn¢d rontact with thc 41{)1 Lollullunitics ihtvu¥h the issu¢ of Easter greetings and Christmas thds beiT]g delivered along with ll Church Tjewsletter at the appropriate season. Thanks thnding reIved frorn The McLagan Tnt in 2023. activities were organised foT the Senior Adults in the congregation by way of a very successful outing in the summer. Messy Church was organis¢d on two occ&sions and at each large numbeTS of adults and their children enjoyed stimulating a¢tivity. good food and happy fellowship. CorAgreg2tional life continued to be itffluenced by the challenges of tbe current PreSbery Plan which envisages large scale reorganisation of Congre8ations and Ministry proN'islo Our Congregation will nol go unaffcctcd by this and discussions continue amongsl thc Kirk Scsslon and including the wider congregation to develop an intemal Mission Plan. Flnancial rcTrieiv The fLnance sUiOmmittee of the KI Session advises the Kirfi Session of any issues of flliancial nature that thcy scc dcvclopin ICILiaill¢d CliurLlI Ti'edJurer la lh¢ r(Trl¢ is supported by .4ssistant Treasurers - IVIK) make up the finanL% WtKommitr
Mid Strathearn Church of Scotland Fing4n¢ial Stat¢ments for th¢ year Ended 31 Deeember 2024 Tru5tee5'Annu81 Report (cont'd) Flnanelal revle Financially the years 2024 Can be described as satisfactory with the Congregation returning a SUTplus before investrnent revaluation totalling £6.858 (2023 £6.827), which. as against the pressures being placed on many congregations, must be regarded as being satisfactory and serves as a fiher reassurance that the Congregation Continues to be financially viable. The fact that investments also grew in value. so adding to the 'rdiny day. funds has seen reserves grow to £191,403 {2023 - £180.073) at the end of 2024. The Manse continucs to be let. The rental for the Manse is paid ditlY to the Church of Scotland centrally and the congregation is able to claim back certain &ssociated expenses. A significant clain] tothlling around £40.453 was made in 2024 to cover repairs of a fabric nature ID all 5 buildings as well as major work refurbishing and laying new tannac ai the Manse. Investment policy 2nd perforniance The church holds investments in the Church of Scotland Income Fund and the Church of Scotland Growth Fund as per notc 9. Thc primary purpose of these investsnents is to SUPPOrt the congregatiou should a significant unplanned financial ch2ll¢nge arise. If such a siluation arose it would be very difficult to raise funds of any significan¢¢ frorn norn1 operating income. Secondly, investhient income helps eaeh year with the norn1 day-to-day activities of the Church. During 2024 it has not been necessary to call on these reserves in any way. Risk managemellt The principle of dual control is applied wbenever c&8h is being moved or batiking transactions perfomied. A prof¢ssionaI finn is engaged perfomi the independent examiner rolc. The financial conduct policy previously approved by the Kirk Session was reviewed in the cOue of 2023 and a final version of that policy was approved wheTh the Kirk Session met on 10 January 2024 aud was reconfinned in January 2025. Reserves policy It is the Trustees, policy to hold unrestrict¢d rcs¢rve5 equivalent to approximately 6 month's worth of expenditure including sums held in designated funds. UnTestricted funds: these funds include £88.811 (2023 - £84,511) of investments. Cash in hand plus debtors amount to £66.958 (2023 - £59.187). The Trustees are aware that unrestricted fimds may be used for expensive Unpla[ed repairs and maintenance in the futLWe. In total. at the end of the year the Church held Unrestricted Funds of £154.059 (2023 £141,039). This included Gift Aid receivable of £6,113 (2023 - £6.393) and creditors of £1,710 {2023 - £2.659). Restricted 2nd EDdoTvment funds are hcld of £18.353 (2023 - £20.215 and £18.991 (2023 - £18,819. The purpose of these funds is described on page 13 of the acwunts.
Mid Strathearn Church of Scotlthnd anci*l StstemeDts for the year EDded 31 December 2924 Trllstees. Annual Report (cont'd} Structur¢ and governance and managernellt The congregation is a registered ckwity, number SC 00221W and is administered in accordance with the temis of thc Model Da of Constitution (Deed of Constiwtion (Uniiary forn])) and is subject to the Acts and Regulations of the General A&sembly of the Church of Scotland. Members of the Kirk SessioD and the Church Treasurer are the Charity's tntstees. The Kirk Session manbeTS are the elders of the church and are chosen from those members of the ¢hurch who are considered to have appropriate gifts and skil]s. The Interim Moderdtor 18 a mernber of the Kirk 8&ssion. c.ertain responsibilities are delegat to the Finance Committee and the Propety Committee as appropriatc. Th¢ Kirk S¢s5ion mccts at I$t 4 tim¢s a ycar and is a150 responsiblc foT the spirituat affaiLS ofth¢ collgregati. rctired 88 Activ¢ Eld¢rs at thc n)fAtings of thc Kirk Session hcld oli 15, M¢ly 2024 and 29, J<inuary 2025 respccrively. Ordained as an Eldcr on l # Decetnber 2024. The Roll of the Kirk sessio the Trustees Df th¢ Charity, at the date of approval of these accounts is set out on page 4.
Mid Strathearn Church of Scotland Financial Ststem¢nts for the year Ended 3151 D¢¢ember 2024 Trustees. Annual Report (cont'd) Reference and AdmlnlstrAtlve Information (at dale of approval of Flnanclal Statements) Changes to Tn during the year are reported on page J. Prineipal Office Bearers InterAm Moderator: S¢ssion Cle- Church Treasurer Contact Address Charity Regjstration Numb¢r SC002209 Independent Examincr Principal Bankers Charitieg Aid F(Mindation (CAF) Bank Limited 25 Kings Hill Avenu¢ Wcst Malling K¢nL ME19 4JQ
Mfftd Str4thearn Church of Scotland Fillaucial Statetnents for the year Ended 31" December 2024 Trustees, Anllual Report (cout'd) TrllStee3' Responslbllltles Ill Relation to Fln8ncl41 Ststemen The ¢herity trustees are tEsN)nsiblc for prqmring Trustees, annual tcport and financial statcrncnt5 in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom (Teneralty Accepted Accounting Prnctice). The law applicable to charities in Scotland requires tlr chanty trustees to prepare financial statements for each year Vihich show a true and fair view of the state of affairs of the chaTity and of the income and the expendiwre of the charity foT that period. In preparing the financial statements the tNslees are required to: S¢l¢ct Suitable accounting policies and apply them consistently- Observe the method and principle5 in the applicable Charities SORP- Make judgements and estirnates that arc reasonablc and prudcnt., Sraie whether applicable accounting SndardS and statements of recornnnded practice have be followed, subject to any departures disclosed explainal in the financial staterncnts- Prepare the financiol statements on the going concern basis unless it is inappropriatc to presumc that thc rharity will continu¢ in opctational cxistence. The tnteeS are responsibl¢ for k¢q)ing adequate accounting rccords that are sufficient to show anifj explain the charities transactions and disc105¢ With renth]e accuracy at any time the financial position of the ctwity and to enable them to ensure that the financial statemenis comply with the Charitics and Truste¢ investment Iscotland) 2005, the Charities Accounts Scotland Regularions 2006 (as amended) and the C.nnqtitution. They are responsible for safeguardin8 the assets of the charity and hence for taking rcasonablc 8tcp8 for th¢ prcvcnti(m and d¢tcction of fraud and othcr itrcgularities. The tnree8 are responsible for the maintenance and integrity of the charity and thc financial infomiation on the congr¢gation's websitc. t£gislation in (he Lnited Kingdom governing the preparation and dissemm*ion of finla1 ststements may differ from legislation in oth¢r jurisdictions Approved by the tsustees and signed on their behalf. Dare: 21st.Mar¢h 2025
Mid Strathearn Church of Scotland Finrdncial Stat¢ments for the year End¢d 31 December 2024 Independ¢nt ExamiMeTS report to th¢ Trutsttts ofmid Strathearn Church of Scotland Year ended 31 December 2024 I report on the accounts of the Charity for the year ended 31 December 2024 which are set out on p8g¢s 7 to 16. This rwort is made to the trust¢es. &s a bodyj in cordanCe with th¢ tcrnis of my ¢llg4ig¢ment. My work h&$ been undenaken to enable me to report mv opinion set out below and forno other purpose. To the lIest extent wmittedby law I do 7)ot accept or assume Tesponsibility to anyone other than the trustees, as a body. for my work or this report. Respective responsibilities of Trustees and Ex2miner The charity trusiees are r¢sponsible for the prcparation ol.the accounts in accordance with the ternis of the Charities 2nd Trustee InNestmeni (Scotland) Act 2(K>5 and the Charities Accounts (Scotland) Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulations 10 (I} (a) to (c) of the 2006 Accounts Regulations does not apply. It is my re$)nSIbIliry to examine the accounts required UDder section 44 (1) (c) of the Act and to state whether part?cular matteTS have come to my att¢ntion. Ba$ls of Independent Examiner's statement My examination is caTTied out in accordance wlth Regulatiim I l of the Clwities Accounts (Scotland) Regulations 2006 (as amcndcd). An ¢xamination iniludcs a i¢view of th¢ accoutltitkg records kept by the charity and a comparison of the aOunts presented with those cords. It also includes consideration of any unusual items or disclosures in the accounts and sccks explanations from the tNsl¢es concerning any such matt¢rs. The pr[edureS umdertaken do not provide 811 ihe evidence that would be required in an audil and consequently I do not express gn audit opinion on the view given by the acojunts. Independent Eiaminer ststement In the course of my examinatioo no matter has come to Tny attention which gives me reasonable cause to believe that in any ma*tial respect Tequirernents.. to keep accounting record% in accordan with gection 44 (1) (a) of the 2(M)5 Act and Reglllation 4 of the 21M)6 Accounts Regulats"ons. and to prepare the accounts which accord witb thc accounting records and comply with Rcgulalion 8 of thc 26 Accounts Regulaiions hai'e noi been met, or 2. to which, in mv opinion mention should be drawn in order to enable a proper understandin of th¢ accounts to be r¢achcd. Naili¢ MM(i Lbartercd Accountants 15 High Street Crieff, PH7 3HU tkte 24th March 2025
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Mld Strathearn Church of S¢otland Financial Statements for the year Ended 31 December 2024 Statement of Aceounting Policies The principal accounting policies. which have been applied consistently in the current and preceding year in dealing with items which 2re considered material to the 2ceounts, as below. Basis of preparation The financial statements have been prepared in accordance with A¢wunting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) effective from 1° January 2019, the Charities and Trustee Investment (Scotland) Act 2005 and the Charilies Accounts (Scotland) Regulaiton 2006 (as amended). Fund aecounting Fun(ts arc classified &s either rc51ricted fimds or unr£stricted fimds, def¢d as follows: Restricted Funds are fid5 subject to specific requirements as to the use which may be declared by the donor or with the authority or created through legal processes. but still within the wider objects of the Charity. Unrestrtcted Funds are expendable at the discretion of the ttustees in furtherance of the objects of the chariry. If parts of the unrestrictcd fimds are earmarked at the dtscretion of th¢ tSteeS for a particular purpose, there are designatcd a separatc fLmd. The d¢signation has an administrative pun)ose only and does not Icgally restrict the trustees discretion to apply the fimd. Endowment funds are fimds which have been given on the condition that the original capital sum is not redueec bul that the incom¢ therefrom is used for the purp05c defined in accordance with objccts of the clwity. Golng ¢oncern The trustees consider that there are no material uncertainties about the ability of the charity to continue for the foreseeable future. and therefore has adopted the going concern basis in preparing these financial ststements. Reeognition ofineome Income is recognised when the charity has entitlement to the fimds, when auy perfornwice conditions attached to the itelns of income have been met. and when it is pmbable that the income will be received and the amount can be measured reliably. Donations are recognised when the charity bas been nolified in writtng of both the amount and the settlement date. In the event that the donation is subject to eonditions tbat rwuire a degree of perfom]an¢e before the charity is entitled to the fijnds. the income is deferred and not recognised until either these cotlditions are fiY met or the fulfilmeni of these conditions is wholly within the control of the clMTity and it is probable that these conditions will be fulfilled in the reporting period.
Mid Strathearn Church ofscotland Financial StstemeDts lor the year Ended 310 December 2024 Statement of Accountlng Policies (cont'd) l RecognÉtion of income {cont'd) Legacy gifts are recognised on a case-by-case blS following confimiation when the Executor for the E9 hag communicated in writing both the amount and settlement date. In the event that the gift is in the forn] of an asset other than cash or a financial as5rt traded on a r¢cognised stock exchange. recognilion is subject to the value of tbe gift being reliably Jne&%urable and the title to the asset having been transferred to the charity. lllterest receivable and other income Interest on funds held on deposit is included when receivable and wh¢n the amount Can be Measur reliably. In general volunteer time of congregation members is not quantifiable and therefore not Tecognised in the accounts. Recognition and allocation of expenditure Expenditure is included ill the Statement of Financial Activities on an accruals basis and is recognised when there is a legal or contractive obligation to pay for the expenditure. Fixed Assets The charity has the rigbt to occupy and use for its charitable objects certain tangible fixed assets including the churches. halls and manse. vested in the Church of Scotland Gcnerdl Trustecs. No consideration i5 payable for the use of those assets. Expenditure incurred on the repair and n]aintenance of those assets is charged to resources expended in the period in which the liability arises. All tangible ed assets costing in excess of £5.000 having a value to the charity greater than l year, oth¢r than thos¢ rcquired for specific pur$¢$. are capitalised. Investments Fixed asset investments are statrd at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the fuLCIal year or. if purchased during the year. the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or wst if purch&5ed in the year. Tgiation Mid Strathearn Church is rewgnised as a charity for the PUTposes of applicable tax legislation and therefore is not subject to tax on its charitable activities. The charity is not Tegistered for VAT and resources expended therefore include iTrecoverable input VAT. Cash and cash equivalents Cash and cash equivalents include cash in hand and dqx)sits held with the Investo Trust. Debtors And creditors Trade and other debtors are recognised at the settlement amount due after any discount is offered. Prepayments are valued at the amount prc-paid net of any discounts all. Creditors are norn]ally recognised at their settlement amount aftu drawing for any tradc discounts. io
Mid Strathearn Church of Scotland Financial Statemenls- Year Ended 31st December 2024 Notes Forming part of the fillancial statements for the ye4r ended 31st December 2024 Unrestrleted Restrlcted Elldowmtnt Funds Fund$ Funds 2024 2024 21124 Unrestricted Re5tr1cted Endowment Funds Funds Funds 2023 2023 2023 Total 2024 Total 2023 l. Don&tlons and Leg4cles Offerings Tax Recover¢d on Gift Aid Other- McLagan Trust 25.531 6.138 25.531 6,138 30,277 6.393 30,277 6,393 4,000 40,670 4,000 4,000 31.669 31.669 36,670 2. Ineome from Charltable A¢tlvltle$ W¢ddingis and funcruls ColTee momings elc Other income 410 1.193 126 1,729 410 750 773 72 1,595 750 773 72 1,5V15 126 1,729 3. Ineome From Other Tr4dlng Actlvlty Rent received from Gask Hall 8.748 7,041 4. Investment Income D¢poyit intcrcst Bank Intcrcst 4,553 1,196 5,749 4.553 1.196 5,749 4.011 903 4,914 4,011 903 4.914 li
Mld StratheArn Church of SeotlAnd FinanciAI Statements- Year Ended 31st December 2024 Notes FOrlg part of the financi41 statements for ihe year ended 31st December 2024 Unrestricted Restrletod Endowment Funds Funds Funds 2024 2024 2024 Unrestricted Restrleted Endowment Funds Funds Fund5 2023 2023 2023 Total 21124 Total 2023 5. Other Income 121 George Street expe]]ses r¢llnbursed 40,453 40,453 14.466 14.466 6. Analysis of Expenditure Offering Envelopes 80 80 80 80 Charltlble Actlvltles Giving to Grow and Locum Char¥e8 Presbytery Dues Locum Travel Expenses Pulpil Supply and organists Fabric Rcpairs aiid Maintcnance Other Building Costs Chur¢h Officc Expcnses Organ, Music and Sound Youth. Seniorg, audio and outreach Governance Costs - Independent Examiner Other Exp¢ns¢8 Roundii 29,974 1,172 1,086 2,176 29,165 13.334 207 29,974 24,295 1,044 1,325 2,308 14,205 12.499 235 1.666 24.295 1.044 1,325 2.308 14.205 12,499 235 1.666 979 I,o¥o 2.145 1,086 2,176 29,165 13,334 207 1,862 1,862 1,465 1,049 979 1.465 1.049 1,080 2.145 79.628 1.862 81,490 60.802 979 61.780 Total 79.628 1.862 81,490 60,882 979 61.860 The Trustees coiisidcr there to be only one Charitable Activity. Support costs relate wholly to that activity. 12
Mid Strathearll Chureh of S¢otl2nd Notes Forming p¥rt ofthe fn¢11 statements for the ye*r ended 31st December 2024 7. Staff and Other Costs Th¢ Charity has no employees (2023 - nil). The locum was reimbursed £1.086 (2023 - £1.325) in respect of mlleage exp¢S. The Charity h&$ no responsibility for Council T&x as the mar is let out to external tenants. All Church of Scotland congregations contributc to centrdl clts under a scheme knovm as Giving to Grow (fonllcrly Ministry and Mission). This fund iws the cost of minister's stipends, employers natiotlal contributions for national insurance, pension and housing and loan fimd. Minister's stipends are paid in accordallce with the national stipend scale, which is related to years of setvice. For the year under review the minimum stipend was £31.642 (2023 - £30,135) and the minimum stipend (in the fifth and subsequent years) was £38,884 (2023 - £37.032). . Trustee Remllneratlon Related Party Transactions During the year 4 (2023 - 4} trustees received Teimbursement for exnge5 totalling £l,8R9 (2023 - £1.467). Ail payments required the approval of two members of the finance teaTn and in all ¢&s¢s no peonal benefit w&s derived from the expense. TteeS donated £14.140 (2023 - £13.83D in identifiable surns. Truste¢s and members donate a good amount of time for the benefii of the Chur¢lL 2024 2023 9. Investments Market v&lue at 3 1st December 2023 Unrealised (loss} I gain on investments MaTket value at 3 1st December 2024 103J30 98,015 4,472 5,315 107,802 103.330 Inveslments al cost 80.474 80,474 10. Debto Gift Aid Tax Refund Due 6,113 6,393 11. Creditors Accruajs 1.710 2,659 13
Mfid Strath¢arn Church of Scotland Notes Forming part of the finaneial ststements for the vear ended 31st December 2024 12. Analysls of Net Assets Among Funds Year ended 31st De(etnber 21J24 Investments Cu¢1 A5scts Current Liabilities Net Assets at 31st De¢ember 2024 General Deslgnate41 Restrl¢ted Endowment Total 88.811 61.639 {1.710) 148.740 18.991 107.802 85,309 {1,710) 18,991 191,401 5.317 18.353 5,317 18,353 Year Ended 315t December 2023 Investments Current Assets Current Liabilities et Assets a131gt December 2023 84.511 53.870 (2,659) 135.722 18.819 103.330 79,402 (2,659) 18,819 180,073 5.317 20215 5.317 20,215 1st J#n 21124 In¢•me Expend- GaiTh l (loss) 31st D¢ iture Tr*nsfers Investments 21124 13. Movement in Funds Year ended 31st December 2024 EndoTvment Funds M A M¢Ewan Fund 18.819 172 18.991 UDrestrieted Funds Inv¢stments Designatcd Fabric Fund Designated Flower Fund General Fund 84.511 4.300 88,811 5,000 317 59,931 4.300 154.059 317 51.211 88,348 (79.628 141.039 88.348 (79,628) Restricted Funds Youth Work Fund l Messy Church Senior Citizen5 FUJMI Sound, Organ and Outroa¢h Fund 2017 Mission l Outreach Fund Sunday Sehool Mission Fund Sally Hunier Music Fund Madderty Fabric Fund 5,227 1.938 ,862 6,138 2J88 663 2,000 20.216 {1,862) 180.074 88.348 (81,490) (1.205) (657) 4.022 1281 1.862 6,138 2,388 663 2,000 18.354 4,472 191,404 Tot Funds 14
Mid Strathe*rn Church of Scotl%nd Notes Forming part of the financial st4tements for the vear ended 31st December 2024 AtIJ&D 2023 Income E4JeDd- Gain l (loss) At 31 Det fithreTran$fen Investments 2023 13. Movement in Funds Ye4r ended 31st Deeember 2024 Endowment Funds M A McEwan Fund 18,132 687 18,819 Unrestrlcted Funds Investments Dc5ÉgrLatcd Fabri¢ Fund Designated Flower Fund Gcncral Fund 79.883 4.628 84,511 5.000 317 51,211 4,628 141.039 317 47,406 64.687 60,882) 132,606 64.687 (60.882) Restricted Funds Youth Work Fund l Me&sy Church Senior Citi2ens Fund Sound, Organ and Outreach Fund 2017 Mission l Outreach Fund Sunday School Mission Futkd Sally Hunter Music Fund Maddety Fabric Fund 3.729 414 1,862 6,138 2,388 (502) (477) 5.227 1.937 1,862 6,138 2,388 663 2,000 20,215 17.194 4.(M)O (979) TotAI Funds 167.932 68,687 (61.861) 5,315 180,073 Purposes of Endowment Funds M A McEwan Fund provides eStrICted fLmds for gcncral use by the congregation Purposes of Restricted Funds Youih Iyork Ftsnd.. - fmanced by the Hay McLagan Trnsi to develop youth and child activities within Madderty Senior Citiens Fund.. financed by the Hay McLagdn TnLst to provide for Senior Citizens within Madderty. Purposes of Restrlcted Funds Soun4 Oryan 4nd Outreach Fund.. rinan¢¢d previously by Presbytcry to fund improvcments to the audio sound systems and to fund outreach to the wider community. 2017Mission /Sunduy School outreach Fund.. This fund was donated for th¢ outreach project which is underway within the Mid Strathearn traditional Sunday School. 15
Mid Strath¢arn Church of Scotland Notes Forming part of the fln2n¢lal statements for the vear ended 31st December 2024 13. Movement In Funds (CODt'd) Purposes of Restrlrted Funds (eontinued) Sqlly HunterMAsic Fund.. This thnd Ès to finance Music Provision within the Congregation. Moddety Fqb17c Fund.. This wa5 funded by a legacy for the specific purpow of repairs to Madderty Church. Fabrie Fund: The TteeS have set &side funds for the routine maintenan¢e of Church propertie Gulld FHnd.. This fund was to finance the work and activities of the Guild prior to its closure. Flower Fund: This fund is to provide flowerg for display at worship at Monzie and Gask. 14. Volunteers In common with all Congregations of the Church of S¢otland our Congregation benefits from the Contributions made by volwlieers who give their time and thlents willingly for the benefIt of the Church. The areas of Congregational lifc which rely on the contributions of volunteers are many and Yaried and but for thi5 congrcgdtional life would not bc able to prweed as it does. 2024 15. Collections lor Third p%rtie5 Moderator's Challeng¢- Malawi Chr£stian Aid (incl Gaza) Poppy Scotland Tear Fund 709 621 223 217 1.770 16