The Church of Scotland Clackmannan Parish Church RECEipfs AND PAYMENfs AccouNrs 2024 Congregation No: 231401 Charity No: SC002324 Reference and Administrative Inforlnalion Charity Name: Clackmannan Parish Church of Scoiland Chariiy Regisiraiion Numt)er'. SC.002'424 C.ongregaiion Reference Numhvr: 231401 Colllact Addrv5S: Trustee5 Principal Office Bearers Minister.. Session (-lerk: Clerk 10 the Board: Church Trpa%urer: Independeni Examiner If) Inoh View Alloa (-lilC'kiiidniidl)shire l.'Klll 21., lJankeTri aiik of 5coiland 21 Mar Sireei Alli)d Trustees, Annual Report Year ended 31 De(ember 2024 Structure. Governance and Managemeni Governing Documenl The Lhurch is adminisiered in accordance with Ihe iemis of Ihe Model Deed of ConsiiliitiDn. Recruitmenl and Appointment of Truslees Meml)ers of ihe Kirk Session and Ihe Congregaiional Board are Ihecharity trustee5. The Ktrk Session members are ihe elders of ihe Church and are chosen from those members of the churth who are considered io have Ihe appropriaie gills and skills. The minisier, who is a member of the Kirk Session, is elecied by Ihe congiegaiion and inducied by Presbyiery. The Congregaiional Board is appoinied from wiihin Ihe congregaiion and members of ihe congregaiion are inviied io nominate individuals who dli. believed tu have the ski115 and commiimeni 10 coniribuie io ihe mana8emeiii affairs of ihe Church, 10 become members of (he Board. Board members are ihen appoinied ai ihe Siatpd Annual Meetin% and %eNe for a peri(xl of ihree Yea￿ afier which ihey may seek re-eleclion al Ihe next Staled Annual Meeiing. organi￿110nal Siructure -I'hv Kirk Se%%i()n, whirh is responsible for spiriiual affairs nf ihe church meeis six limes po yoar and Ihe Minisler, as Moderalor, chairs ils meetings. The Cungregalional 13oar(l. which 1% respon4il)le for the lemporal affairs of Ihe church meels six limes in a year and meeiings are chaired by ihe Minisier. ub-c()mmillees lo consider issues relaling lo Finance. Property, Fundraisiiig aI)d Iho l-hurcli ()ffice have no decision-making authorily bul may make re(ummendaiions lu Ihe C.vngregdiiunal Bodrd. Objectives and Activilies 'I'he Church of Scoiland is Triniiarian in docTrine. Ref0￿ed in tradilion and Pre5bylerian in polity. It exisls lo glorify God aiid to work for ihe advaiicemenl of Christ's Kingdom Ihroughoul the world. As a naiional Church. li acknowledges a disiinciive call and duly lo bring the ordinances of Trligion lo Ihe people in every parish of Scoiland ihrough a lerrilorial minislry. It co-oper&iles wilh oiher ("hurches in various ecLimenical bodies in Scoiland and heyond. Wiihin Clackmannan Parish Church of Scoiland Ihe Kirk Session has adopled the following Mission Stalefflenl. G(Kl has called his people in Clackmannan Parish Church. under His guidan￿, lo be a congregation commilled 10 sharing Jesu5. Wnrd and l.ove wiihin Ihe Community.- To lulfil this mi%.sii)n Ihe church holds 5ervice5 of worship each Sunday moming and i)nLe per monih in (he aliernoon, logeihei wilh addilional service5 al (-hri51mas and F.aster. There is inieraciion with Ihe local Primary School with end of se55ion5 Services and ihe children visiiing ihe Church. 'fhe Minisier visiis the %chi)ol regularly. We a150 have a Wot5hip Cjroup whose membets help regularly wilh Ihe conduct lif worship. Our choir regularly participaies in worship and meeis for praciict weekly. Occa%iunal s()Lial evenis are held e.g. 5ileni auciions, concens and a popular Fesiival of ￿rIs1Ma5. Clackmannan Parish Church promoles Fairtrade and a monthly Fainrade siall is held after morning service. The congregation also coniinues 10 suppon Chrisiian Aid. Truslees, Annudl Report (continued) Year ended 31 December 2024 AchievemenL5 and Performances Lasi year ihe staiemenl elided by sLaiin% ihat a 501e nominee had been selecied by the Notninaiing C.ommitlee. l atn pleased io announce ihal the sole nnmiiiee agreed io becoming Ihe minlsler of Ihe linki.d Lh¢irge of Clackmannan and Sauchie and Coalsnaughion. We welriim¢.d nlir new mlnisier Rev Ausiin Wicks ai his induction service held on ihe 7th March 2024. He has heen well receI￿d by both coiigregaii0115 who had hnih hpen vacant for a proiracied Ipngih of time. Having noi had a pemianeni organist for some lime we welcomed a full-lime organisi in April 2024. I Inwpver, we were dismayed lo receive a leiier of resignaiion (ruin hvr in N()vernber 2024. Thc good news is Ihal we have 5e(-ured a potential replacemeni 10 lake over as full-lime organisi. Th(. Worship Gruup Luniinue5 to support ihe congregaiion by sianding in when our mirnisipr is holiday. In t)ecember 2024 Ihere was again a well-suptKJned l.esiival ol C.hrislmas and thanks is dye lo those who organi￿1 and supported the eveni. Financial Review The l-hurch's principal source of inrome 15 weekly oflerinRs whic'h in 2024 ioialled 146694. This was a decrecise of £20.53 on ihe previous year. We conlinue lo maximise iho gi(1 ili(15cheme (Ind cluriii% 21)24 wi. reL'eivi'cl from this the sum of 111212 10 ihe geiieral accouiii aiid a lurtlivr 167 Iv thi. floodlighting accnuiil. We niic'e Iigiiin held oiir popiil¢ir feslival of Chrisimas, and Ihe incDine Irom Ihis c'vent was £3532. .1 oial expc'ii(liiure W¢lS £8)71 more Ihdin Ihe i)revinus yeiir, mainly dut lo fabric c'()s15. including a new boiler in the manse. preparing ihe nunse for sale. ai)d our sliare {)[ Iiiaiilc'ii dnd ihL C.hJriiiL% Ao¢nunl. (Scoilandl Rcgulation$ 2006 la% amendL￿1. 'I'hL Lharily truylL'L'S Lun%id¢r ihai the uudil requiremenits under Pdrt16 c)fihe 200fy ALLI)unt% Regddti()n dI)l￿ ni)t iwply. It is my rL%rx)n%ihilily li) examinc Ihe accthunts i% rLNuircd undcr scclii)n 441 l Kcl ol. Ihe 2(K)S ALI Ul)d 10 sidle wh¢ili¢T PartlLulur mutl¢r% hJvc Lume li) my ultenliun. B*%1¥ lif Indi'pi&ndeni ¢x#mlni'r'4 sl#li'mL'JIt Iuniinbi reL(Jrd% kept hy lh¢ Lhdriiy dnd a Liimparison ol'ihc acLI)unt.% prL*cniL(I wilh ih(Y%L rec(Ird%. It ulsi? inLludLS ti)1i.4id¥riiliL)11 i)I'; iiem4 nr di¥cliisurcs iii thL aLLoull(b Lknd s¢x.ks' ¥xpldlldiions frum illl tru¥tLL% LUnLLrningV any SULh wnattLr¥. ThL' priLidurL'.% undLrtakin d() ni)I pri)¥idc all Ihc cvidin¢¢ Ihal wnuld bL' rcquirLyJ in i?udit. whiLh bViVL% lliL fLd%()nablL LaU%L il) IK.IiLVL th411 in nny materiiil thi rn4iiirciii¥nl. l(1 kLLP aLLI)11i11ingp rLxiir(IN iii .'ILCI)r¢1411)LL Wlih SLLiiiin 441 I Ilul ol. IhL ?O(Ifj ALI and lu prLpafL dLL(iunts w,hiLh JLL()rd wilh Ihe JLLi>unlinbV r¢(()rd% Jnd L()mply with Rcgulaiion Y of ihc 21MKI AcLiiuniing RLgiulaiii)11s h41Vi n(11 k.Ln lliLI. {?[ to whiLh. in my opinion. attcnlion 51￿Uld ￿. drawn to l￿able a prO￿r iindLrslanding of th< ccouiil% l(} bL' fLJLhLd. Alloa Ilu%ine%s C'entre Whin% Riidd Alloa FK103SA l)ate.' 19 MdfLh 2025 Clackmannan Parish Church of 5(otland Receipt5 and Payments accounts for the year ended 31st December 2024 Unrestricted Funds 2024 Restricted Fund5 2024 Endowment Funds 2024 Total Total 2024 2023 Note Receipts Donations Deposit Interest Investrnent Income 58659 477 2181 60840 477 1881 63198 68322 227 1710 70259 1881 1881 59136 2181 Use of premises Incoming resources from charitable aclivilies 1032 4559 1032 4559 620 4708 5591 5591 5328 Total Receipts 64727 2181 1881 68789 75587 Payments Costs of Generating Funds Charitable Activitie5 Governance Costs 173 67762 330 173 72683 330 168 64172 275 4921 Total Payments 68265 4921 73186 64615 Excess of Receipts over Payments for the year before transfers Transfers -3538 .2740 1881 -4397 10972 135 1746 -1881 Exces5 of Receipts over Payments for the year -3403 -994 4397 10972 Clackmannan Parish Church of Scotland Statement of balances at 315t Defernber 2024 Unrestricted Funds 2024 Restricted Fund5 2024 Endowment Funds 2024 Total Total 2024 2023 Bank and Deposit Balances Bank and Deposit Balances b/hYd Movement in year= Excess of Receipts over Payments for year Gain (Lossl on Revaluation 52876 26528 41505 120909 110298 -3403 -994 -4397 19645 10972 -361 19645 Bank and Deposit Balances cl￿d 49473 25534 61150 136157 120909 Investments at market value Ic05t £146741 61150 61150 41505 Assets Gift Aid receivable 4530 75 4605 4768 Cost of repairs not yet billed Independent examiner fee 18CX) 1800 1800 330 346 346 The accounis were approved by the Kirk Session and Congregational Board on Ilth February 2025. For and on behalf of the Kirk Session and Congregational Board Clackmannan Parish Church of Scotland hlotes to ihe account5 l Trustee Remuneration and Related Party transactlons During the year two Trustees received expenses of £94.94, consisting of interim moderator travel and nominating commitiee travel expenses. One Trustee, ". eceived remuneration of £2280 for Church Officer duties. 2 Movement In Funds Atljan 2024 Receipts Payments Transfers Gain/LosS on revaluation At 31 Dec 2024 Unre5trlcted Funds Desi8nated fabric fund Sunday School fund General fund 8700 676 43500 52876 51)) -3878 5322 676 43475 49473 64227 64727 -64387 .68265 135 135 Restrltted Funds Mi55 Buick bequest Floodlight fund Flower fund Stained Glass Window appeal Powerpoint Sound System Secret Child Project Roof repair fund Faith in Comrnunity Renovation Fund Income from Bruce Trust 13215 5158 239 2262 54 385 791 1072 13215 4115 446 2262 54 385 633 1072 300 3052 1067 894 -2110 220 -378 3052 -1746 -4921 1746 1746 26528 2181 Endowment Funds Bruce Trust Horne Bequest 25534 35675 5830 41505 1746 135 1881 -1746 -135 -1881 19095 550 19645 54770 6380 61150 Total Funds 120909 68789 -73186 19645 136157 Clatkmannan Parlsh Church of Scotland Note5 to the accounts {continued} Purposes of Designated Funds Fabric Fund= The Trustees have set aside funds for the maintenance of the church properties. Sijnday School Fund= The Trustee5 have set aside funds for use by the Sunday School. Othef donalions and income from fundraising or8anised by the Sunday School are also paid into thi5 fund. Purposes of Restrlcted Funds The Mi55 Buick Bequest was a legacy stipulated by the donor to be used only for "the benefit of the con8regation" It therefore cannot be used on the Manse for any purpose. The Floodlighting Fund is a scheme whereby members of the congregation and the public pay a daily sum towards the upkeep of the floodlighting Scheme. Thi5 fund can only be used for repairs and maintenance of the floodlighting and electricity. The flower fund is made up of donation5 given to place flower5 in the sanctuary weekly. The Stained Glass Window Fund 15 an appeal to which members of the congregation and the public donated monies to be used only for the repair and restoration of the stained glass windows. The Powerpoint Fund is made up of donation5 given to facilitate the installation of Powerpoint in the Church. The Sound System Fund is made up of a donation received during 21K19 plus gift aid recovered on the same. 11 is to be used purely for the renewal and upkeep of the sound system in the church. A further donation to this fund was received in 2019. The Secrel Child Project - during 2013 the tongregation donated £282 towards a special collection for Don & Betty Cameron. £ 136 was spent on gifts for them and they then requested the rest be donated towards ihe Secret Child Project. The Board decided to set up a monthly payment to this charity and invite donations frorn the congregation. In 2024, because the project had been well supported. the Trustees decided to double the monthly dor)alion. The roof repair fund was set up in 2015 to gather donations. grants and fundraising towards repairs of the church roof. Faith in Community - during 2020 a grant of £31KI was received to be used towards keeping in touch with congregation and community. Renovation fund - durin8 2023 Bar8ains and Bites donated the sum of £3052. to be reserved for building renovations. Purposes of Endowment funds Income from the Bruce Trust is to be used only against the payment of the Minister'5 Stipend. Income from the Horne Bequest is for £eneral purposes. Clackmannan Parish Church of Scotland Notes to the Accounts Icontinuedl Unrestricted Funds 2024 Restricted Funds 2024 Endowment Funds 2024 Total Total 2024 2023 3 Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Ordinary offering5 lopen platel Other Offerin85, Donations etc 7607 36120 11213 2967 752 7607 36120 11280 2967 2866 7003 38968 11554 2776 8021 67 2114 58659 2181 60840 68322 Notes to the accounts (continued) Unrestricted Funds 2024 Restricted Funds 2024 Endowment Funds 2024 Total Fund5 2024 Total Funds 2023 4 Analy515 of Payments Costs of generating funds Invesiment Mana8ers' fees Offering envelopes 173 173 173 173 168 168 Charitable Activities Giving to Grow allocation Presbytery Dues Minister's expenses Removal costs Pulpit Supplv Other staffing costs Fabric repairs and maintenance Council Tax Heal & Li8ht Insurance Other buildin8 costs Church Office expenses OrBan and music Flowers Fairtrade Gifts and presentations Guild expenses Donations to other charities Other costs 33707 1166 247 753 1125 8198 7076 1029 4407 5270 306 3169 626 1746 35453 1166 247 753 1125 8198 8043 1029 5550 5270 306 3169 626 687 32356 1135 4410 9147 1180 967 1143 4640 5312 227 2952 583 785 687 215 215 115 844 216 270 64172 378 378 468 72683 468 67762 4921 Governance Costs 330 330 275 Total Costs 68265 4921 73186 64615 Clatkmannan Parish Church of Scotland Notes to the accounts Icontinuedl Mlnister's slipend All Church of Scotland congregations contribute to the National Stipend Fund which beafs the cost of all ministers, stipends and employer's contribution for National Insurance. pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stipend scale, which 15 related to year5 of service. For the year under review the minimum stipend was £31642 and the maximum lin the fifth and subsequent years) was £38884. Collertions for thlrd parties 2024 2023 Christian Aid Che5ney Trust Christian Aid (Middle East Appeal) HIV programme (Souper Sunday) Church of Scotland Moderator's Challenge Ichrislmas Evel Mamie Martin Fund 970 691 227 360 254 400 250 250 Appendix to the accounts Consolidated Fabric Fund5 held by Church of Scotland on behalf of the congregation Debit Credil Fund 50 - Consolidaled Fabric Fund - Rev 1510212024 3110512024 1511112024 3111212024 Interest QJE 31112123 QI allocation of support cosls Interest OJE 30/09124 Q4 allocation of sllPPOrt cost5 Revenue Interest Admin costs Revenue Interest Admin costs Closing balance 7.60 0.00 0.49 1483.20 0.49 1475.60 Fund 56 . Consolidaied Fabric Fund - Cap1111 1611212024 Tr5 from 85 231401 Transfers between funds Closin8 balance 336092.53 336092.53 Fund 85. Temporary Fund5 Opening balance Opening balance 634.90 2 110312024 2010812024 1710912024 20109/2024 3010912024 2211012024 0511112024 2111112024 2U1112024 1611212024 1611212024 SD- Shepherd HR Port Street Manse Port Street Manse. Home Report Manse, Port Street- Coal Report Sale proceeds - The Manse, Port Street Advance notice Manse. Port Street - PR3 Manse. Port Street Mult15earch Law fees re The Manse, Port Street P & I fees re The Manse. Port Street Trs to 56 231401 Levy transler to Central Fabric Fund Closing balance 600.IXI 360.C 62.IXI 380C((J.CyJ 20.00 81.96 135.CKI 46(KJ.Crf) 70.CM) 336092.53 37343.61 0.00 0.00