## **The Church of Scotland**
## **Glenorchy and Strathfillan (Church of Scotland)**
## **From 1st January 2024 to 31st December 2024**
## **RECEIPTS AND PAYMENTS ACCOUNTS**
**Congregation No: 211321 Charity No: SC003179**
**Receipts and Payments**
## **Reference and Administrative Information**
Glenorchy and Strathfillan
Charity Name: Charity Registration Number: SC003179 Congregation Reference No: 211321 Contact Address: 1 Arichastlich Glen Orchy Argyll PA33 1BD
## **Trustees**
## **Principal Office-bearers**
Interim Moderator: Session Clerk Church Treasurer:
## **Independent Examiner**
## **Bankers**
Royal Bank of Scotland, Paisley Chief Office (A) Branch 1 Moncrieff Street Paisley PA3 2AW
**Trustees’ Annual Report Year ended 31 December 2024**
## **Structure, Governance and Management**
## **Governing Document**
The Church is administered in accordance with the terms of the Deed of Constitution (quoad omnia constitution).
## **Recruitment and Appointment of Trustees**
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister who would be a member of the Kirk session, is elected by the congregation and inducted by Presbytery.
## **Organisational Structure**
The Kirk Session is chaired by the Interim Moderator and meets six times in a year. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session is responsible for spiritual affairs within the church.
## **Objectives and Activities**
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom 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 ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
_Our united parish of Glenorchy and Strathfillan covers a widespread area including the villages of Crianlarich, Tyndrum, Bridge of Orchy, Dalmally, Lochawe, Portsonachan and many outlying farms. The services of Worship take place in Glenorchy Church on the first Sunday of each month and in Bridge of Orchy Kirk on the second Sunday of each month. Occasionally services are held in Crianlarich Hall. The unanimous decision was taken to close Crianlarich Church , and put it up for sale._
**Trustees’ Annual Report (cont) Year ended 31 December 2024**
## **Achievements and Performance**
_We have good connections with various organisations including interdenominational activities with Craig Lodge and the local Primary Schools. The MacGregor Society have positioned their Historical Artifacts in Glenorchy Church, which are attracting many visitors. Our Worship Team has expanded and takes services every alternate month in Glenorchy Church and sometimes in Bridge of Orchy Kirk and Crianlarich Hall as Pulpit Supply continues to be challenging. The congregation numbers have steadily increased. Most employment locally is generated through tourism, agriculture, forestry and the railway. Visitors regularly attend services, particularly pilgrims and those travelling the West Highland Way. Music is provided on several instruments including the accordion. Our church buildings are available to any local groups for social and educational use. New under pew heating has been installed in Glenorchy Church._
## **Financial Review**
_The principal source of income is the Standing Orders and also the monthly offerings. We continue to encourage Gift Aid which has shown an increase during this year. The size of the congregation is also slowly increasing. The main financial concern remains the upkeep of the fabric of the 2 remaining churches._
## **Reserves Policy**
It is the Trustees' policy to hold reserves of approximately two year's expenditure. Having united our two parishes, we are erring on the side of caution until the running costs become clearer. At the year end the parish held unrestricted Current Account funds of £43,291. £25,000 of this is a late restricted donation, which will be transferred to the Donald Buchanan Bequest in January 2025. The Church of Scotland holds the - following Funds on our behalf The General Congregational Purposes Deposit Fund £37,212, and the Donald Buchanan Bequest Deposit Fund £43,105. There is also an Income Fund, The Campbell Whitehouse Bequest which pays a dividend directly into the Current Account twice a year.
**Trustees’ Annual Report (cont) Year ended 31 December 2024**
## **Statement of Trustees' Responsibilities**
The members of the Kirk Session must prepare financial statements which 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, on request, must reflect the financial position of the Church at that time. This must be 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 Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
## **Session Clerk**
**Date ……** 25/03/2025
## **Independent Examiner's Report to the Trustees of Glenorchy and Strathfillan Parish**
I report on the accounts of the charity for the year ended 31st December 2024 which are set out on pages 7 to 12.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities 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 section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review 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 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations.
Name
Email:
Address:
Date 28/03/2025
## **Glenorchy and Strathfillan**
## **Receipts and Payments Account**
## **Year ended 31 December 2024**
|**Receipts**
**Note**
Donations
**3**
Legacies
Bank & Deposit interest
Bank Interest
Sale of Life & Work Magazine
**4**
Utility Refund
Receipts from General Trustees
VAT Refund fr Listed Places Worship
Other Receipts
Campbell Whitehouse Fund
Cons. Fabric Revenue Acc
**Total Receipts**
**Payments**
**5**
**Costs of generating funds**
**Charitable activities**
**Governance costs**
**Total Payments**
**Transfers**
**Excess of Receipts over Payments**
**for the year before transfers**
**Excess of Receipts over Payments**
**for the year**|**Unrestricted**
**Funds**
**2024**
**£**
9850
9850
168
206
13146
2191
180
3023
**28764**
23994
**23994**
**4770**
**4770**|**Restricted**
**Funds**
**2024**
**£**
25000
25000
25000
25000
25000|**Endowment**
**Funds**
**2024**
**£**|**Total**
**2024**
**£**
9850
9850
168
206
13146
2191
180
3023
**28764**
23994
**23994**
**4770**
**4770**|**Total**
**2023**
**£**
9652|
|---|---|---|---|---|---|
||||||9652
70
818|
||||||10540|
||||||16007|
||||||16007|
||||||-5467|
||||||-5467|
Glenorch
and Strathf illan
Statement of Balances
At 31 December 2024
Ullrestrirted Re5tTifted
ElldOWullt
Funds
FuDd5
FuDds
Total
Total
2024
2024
2024
2024
2023
Nole
RBS Bank CwTellt Accoullt
13.521
13.521
18.988
Movement in year:
Excess of Receipts over Payments for ihe year
4770
25000
29770
-5467
Bank & deposit bAlallfes c%rried forw%rd
18.291
25000
43.291
13.521
Investments at mArket v%lue
As at 31st December 2024
oses Fund
37212
37212
20989
Kirk Session Fund
14374
Donald Buchanan Be
uest
43105
43105
40964
Assets
Gift Aid Receivable
1200
800
Liabilities
Cost of repair not yet billed
The accounts were approved by the Kirk Session on 25103125.
For and on behalf of the Kirk Session
## **Glenorchy and Strathfillan Statement of Balances**
## **Notes to the Accounts**
## **1. Trustee Remuneration and Related Party Transactions**
During the year 2024 no trustee received any remuneration or reimbursement and the Interim Moderator received no reimbursement of expenses.
## **2. Movements in Funds**
|**Movements in Funds**||||||
|---|---|---|---|---|---|
|**Unrestricted funds**
Current Account
**Restricted funds**
**Endowment funds**
**Total funds**|**At 1 Jan**
**2024**
**£**
13521
13521
13521|**Receipts**
**£**
53764
53764
53764|**Payments**
**£**
23994
23994
23994|**Transfers**
**£**|**At 31 Dec**
**2024**
**£**
43291|
||||||43291|
|||||||
|||||||
|||||||
|||||||
||||||43291|
## Purposes of Restricted Funds
Donald Buchanan bequest is to be used for Glenorchy Church
|||**Unrestricted**|**Restricted**|**Endowment**|||
|---|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**Total**|**Total**|
|||**2024**|**2024**|**2024**|**2024**|**2023**|
|||**£**|**£**|**£**|**£**|**£**|
|**3. **|**Analysis of Donations**||||||
||Gift Aid Donations|3873|||3873|3206|
||Tax Recovered on Gift Aid Donations|1791|||1791|734|
||Ordinary Offerings (Open Plate)|3099|||3099|4763|
||Activities fr Generating Funds|505|||505||
||Other Offerings, Donations etc|582|25000||25582|669|
|||9850|25000||34850|9372|
|**4. **|**Analysis of Other Income**||||||
||Life and Work Donations|168|||168|84|
||Insurance Refund|||||221|
||CampbellWhiteHouseFund|180|||180|150|
||Receipts from General Trustees|13146|||13146||
||Receipt from Cons. Fabric Revenue|3023|||3023||
||Transfr Acc. 00364798 (Closed)|||||168|
||Utility Refunds/Insurance Claim|206|||206|195|
||Bank Interest|||||70|
||VAT Tax Recovered|2191|||2191||
|||28764|25000||53764|10260|
|**5. **|**Analysis of Payments**||||||
||**Costs of generating funds**||||||
||Offering envelopes||||||
||||||||
||**Charitable activities**||||||
||Giving to Grow|1376|||1376|0|
||Presbytery dues|150|||150|213|
||Minister’s expenses|||||12|
||Pulpit supply|2012|||2012|2559|
||Fabric repairs & maintenance|14646|||14646|6599|
||Hall Hire|62|||62|36|
||Heat and light|1125|||1125|1362|
||Life & Work Magazine|168|||168|84|
||Insurance|2993|||2993|2994|
||Other building costs|369|||369|126|
||Church office expenses|14|||14|85|
||Organ & music|725|||725|775|
||Printing, stationery and postage|295|||295|71|
||Other expenses|52|||52|811|
||Charitable Distribution|0|||0|280|
||Bank Charges|7|||7||
|||23994|||23994|16007|
## **Governance costs**
Independent examiner’s fees
## **Other payments**
Purchase of investments
## **6. Minister’s Stipend**
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the Minimum Stipend was £31,642 and the Maximum Stipend in the 5th Year and susequent years of service is £38,884.
|Stipend in the 5th Year and susequent years of service is £38,884.|||
|---|---|---|
|**7. Collections for Third Parties**
Ukraine RED CROSS
WaterAid|**2024**
**£**
215
215|**2023**
**£**
280|
|||280|
## **APPENDIX**
## **FUNDS HELD ON BEHALF OF THE CONGREGATION**
## **BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES**
|**CAPITAL ACCOUNT**
Credit Balances
Credit Balances held at 31 December at cost
Property Costs
Credit Balances held at 31 December at cost
Market Value of Balances at 31 December
**REVENUE ACCOUNT**
Credit Balance at 31 December
**TEMPORARY ACCOUNT**
Debit Balance at 31 December|**2024**
**£**
137,426.59
-13,146.24
124,280.35
£124,280.35
12,175.00
2987.00|**2023**
**£**
86,349.64
51,076.95|
|---|---|---|
||||
||||
|||£137,426.59|
|||8,320.39|
|||291.12|