2024-12-31-accounts

THE CHURCH OF SCOTLAND

CARDROSS PARISH CHURCH

TRUSTEES' REPORT AND FINANCIAL STATEMENTS for the year ended 31 December 2024

Congregation No: 181180

Charity No: SC 003494

CARDROSS PARISH CHURCH

Trustees’ Annual Report and Financial Statements Year ended 31 December 2024

CONTENTS

Reference and administrative information	Page 1
Trustees' annual report	Pages 2 to 3
Report of the Independent Examiner	Page 4
Receipts and Payments Account	Page 5
Statement of Balances	Page 6
Notes to the Accounts	Pages 7 to 9
Appendix	Page 10

CARDROSS PARISH CHtTRCH Trustees, Annual Report Year ended 31 December 2024 The trnstees preseni the annual report and accounts for the Cardross Parish CILurch for the year ellded 31 D¢cciiib¢i 2024. Reference and Administrative Information CIMIty Na￿e.. Chariry Registration Nu]nber: Congregation Reference No.. Contact Address.. Cardross E)arish ChurctL SC 003494 181180 c-￿.￿.0$5 E)aiisli Church Station Road Cardross Dumbarton G82 5NL Trustees Kirk Session Principal Office-bearers Minister Session Clat.. Church Treasurer: Bankers Royal Ballk of Scotland 37 High Stse¢t Dumbarton G82 ILX CallandeTS Lin]ited 53 Higb Street Dumbarton G82 ILS Poge J

CARDROSS PARISH CHURCH Trustees’ Annual Report Year ended 31 December 2024

Structure, Governance and Management

Governing Document

The Church was administered in accordance with the terms of the Model Deed of Constitution until November 2021 when, after due process and following the request of the General Assembly of the Church of Scotland, the Church is thereafter administered in accordance with the terms of the Unitary Deed of 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, skills and spiritual commitment to contribute to the spiritual and management affairs of the Church.

Organisational Structure

The Kirk Session is chaired by the Minister. It meets seven times in a year and is responsible for spiritual and management of affairs within the Church.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. 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.

In Cardross Parish Church, these activities are demonstrated through services of worship, social and fundraising events, community activities, activities for children and young people, including Messy Church and Summer Holiday Club and mission and outreach activities, including a Village Hub Cafe in the small hall which operates for four hours on Mondays and Wednesdays and is well supported.

Achievements and Performance

ontinues to have a positive impact in growing the Church, the Messy Church and he village. She gives much more to the Church than is required under her 70%

Basis of Tenure.

Page 2

CARDROSS PAIUSH CHItRCH Trustees, Annual Report (continued) Year ended 31 December 2024 Financial Review With thc contiiiu¢d support of donois and mciiibcts of thc congrcgation, wc hav¢ cndcd th¢ ycaT With a rcvciiuc sU￿lUS of some £9.0￿. Reserves Policy Any rcscrves hcld by thc Trustees ¢iiianatc from th¢ procc¢ds of thc sale of thc fonn¢r Mansc. The r¢vciiu¢ from the Capital Fund is avadable to the Trustees for use as a local fabric fimd. wknle the capitRI ilself is beld by the Gelleral Trnslees of tlle Chllrcb of ScotI￿ld alld is restricted for i￿e by ilie Trusrees at the discretion of the Geneial Trustees, c.g. for illore claboiatc 01 expeiisivc fabric Iq)airs or alteratioiis. A local Fabric Fund and Reserve Fulld has allowed us to sUpple￿ent grant funding for repairs to the Church Tower which were catried oiit in 2024. These and other D]mor Testricted funds further described in Note 2 to the accounts. Statement of Trustees, Responsibilities Tlic llicmbcrs of thc Kirk Scssioll must prq)ar¢ Financial StatClll¢nts which givc suffici¢nt d¢tail lo cllablc an appreciation of the tr8llsactions of the Cburcb dilling tILe Financial Year. The members of the Kirk Session are respollsible for keeping proper accolllliillg records wknch. oll request, mllsl refleci Ilie financial position of the Cliw'ch at that lim¢. Tliis must be donc to ensure Ihat tlie Finaiicial Stataiients coiiiply with Ilic Chatities and Trustee Investment (Scotland) Acl 2005. the CILarities Accounts (Scotland) Regulations 2006 and the Regulaiions Allellt Congregaiional Fllwice approved by the Gelleral Assejnbly of the Church of Scotland in 2007. Tlicy arc also rcspoJisibl¢ for safeguarding th¢ asS¢ts of thc Cliurch and must takc Tcasonablc slcps foT thc PTevelltioll andlor detection of fi'aud and other irregularittes. Approved by the Tn￿teeS and Si￿ed on thell. behalf, 27March 2025 Poge 3

CARDROSS PARISH CItURCH Scottish Charity Number SC 003494 Report of the Independent Examiner I report on the accollllts of the charity for the year ended 31 Decewber 2024 wkn'ch are set out on pages 5 to 10. Respectlve responslbllltles or trustees and eixmlller The clwitys trL￿teeS are responsible for rhe preparation of the acco1￿19 in accordance with rfLe tenns of the Charities and Tnist¢c Invcstmciit (Scotlaiid) Act 2005 and tli¢ Chariti¢s Accounts (Scotl￿]d) Regulatioiis 2006. Tbe charity's tnlstees collsider t]￿t the aiidit reqiiiranent of Regulation 10(I} (d) of the Accounts Re￿￿ationS does noi apply. Il is llly i'esponsibility io examille dle aCcoi￿lS as required Ullder secuon 44(1) (c) of the Act alld to state whethei partici]lar inatters have collie to Illy attention. B%sAs of thdependent exa]nlllei"s slatemenl My exailliIiatioIi is cattied out ill accordallce wilh Regulation I l of the Charities AccOl￿tS (Scoiland) Re￿lIatiOnS 2006. An examinatioii incliides a review of the accoijntllig records kept by the charity ￿]d a comparisoii of the accoullts presenied with those records. Il also includes collsideration of ally unusual items or thsclosures in the accoullts, ￿]d seekin8 explanations fro￿ dLe ITUStees concctning any sucli lliattets. Tlic procedures undertaken do not provide all the evidence that would be i'equired m an auth"t. alld consequently I do not express all auth"t opinion Oll the accounts. Independent exajniner's statement In the coiwse of my examillation, no nmtter bas come to my attention which 8ives me reasonable cause to believe that ill any ￿￿terial respect the requirements.. to keep accol￿tIllg records ill accordance with Section 44 {1)(a) of ihe 2005 Act and Re￿￿atiOll 4 of the 2006 Accounts Regulations, and to PTepaTe accounts which accord with the accountlIlg Tecords and co]nply with Reglllatioll 9 of the 2006 Accounts Regulations have not been inet, or to whicli, ￿ my op]￿0￿, attention should be drawn ￿ order to enable a proper ulldeTStallding of the accowits to be Teached. Callanders Limited 53 HiglL Street Dumbanon G82 ILS Datc ?8 March 2025 Poge 4

CARDROSS PARISH CHURCH Receipts and Payments Account Year ended 31 December 2024

Receipts Note Donations 3 Legacies Activities for generating funds (Fundraising) Bank and Deposit Interest Text Giving Use of Premises Contributions from Church Organisations Grants Organ Fund Hub Account Benevolent Fund MessyChurch Total Receipts Payments 4 Costs of generating funds Charitable activities Governance costs Total Payments Transfers Excess of Receipts over Payments/ (Payments over Receipts) for the year before transfers Excess of Receipts over Payments/ (Payments over Receipts) for the year	Unrestricted Funds 2024 £ 74,058 5,000 5,776 1,172 14 10,305 3,000 12,500 - - - - 111,826 87 100,796 1,050 - 101,933 9,893 -10,086 (193)	Restricted Funds 2024 £ 500 3,500 - 253 - - - 11,300 292 2,167 300 20 18,332 - 26,125 - - 26,125 (7,793) 10,086 2,293	Total 2024 £ 74,558 8,500 5,776 1,426 14 10,305 3,000 23,800 292 2,167 300 20 130,158 87 126,921 1,050 - 128,058 2,100 0 2,100	Total 2023 £ 70,967 - 5,446 885 9 10,885 2,150 15,663 197 4,230 360 231
				111,023
				81 102,310 1,050 -
				103,441
				7,582 -
				7,582

Page 5

CARDROSS PARISH CHURCH Statement of Balances At 31 December 2024 Unrestrficted Restrfcted Funds F￿ldS Total Tot*1 2024 2024 2024 2023 4ote Bank & De osit Balances brOll￿t foTh'ard 76,185 15,454 91,639 84,057 Movement in year: Excess of Receipts oNer P3ymentsl(Pa￿etsts Receipts) for the year (193) 2,293 2.1(K) 7.582 75.992 17.747 93.739 91.639 The accounts wei'e approved by the Kirk Session on ?7 March 2025. For and on behalf of the Kirk Session Session Clerk Treydsurer Poge 6

CARDROSS PARISH CHURCH Notes to the Accounts

for the year ended 31 December 2024

1. Trustee Remuneration and Related Party Transactions

None

2. Movements in Funds

Unrestricted funds Fabric Fund Bells Fund Reserve Fund Wilson Bequest Fund Equipment Fund Furnishing Fund Receipts & Payments account Restricted funds General Trustees (Fabric Fund) Flower Fund Organ Fund Summer Club Benevolent Fund Youth Group Messy Church Bible Garden Hub Account Tower Fund Total funds	At 1 Jan 2024 £ 16,066 437 43,642 15,889 - 151 - 76,185 5,307 318 5,260 564 380 714 (17) - 3,408 (480) 15,454 91,639	Receipts £ - - - 830 - - 110,996 111,826 253 - 292 - 300 - 20 - 2,167 15,300 18,332 130,158	Payments £ - - - - - - (101,933) (101,933) - (50) - (78) - - - - (1,634) (24,363) (26,125) (128,058)	Transfers £ - - (1,023) - - - (9,063) (10,086) - - - - - - - - - 10,086 10,086 -	At 31 Dec 2024 £ 16,066 437 42,619 16,719 - 151 -
					75,992
					5,560 268 5,552 486 680 714 3 - 3,941 543
					17,747
					93,739

Purposes of Unrestricted Funds

Fabric Fund: for the maintenance of the Church property Bells Fund: for the maintenance of the Millenium Bells Reserve Fund: to hold general fund balances until required

Fund: Held by the Trustees as a reserve fund for use when required

Equipment Fund: to assist with Church Equipment Furnishing Fund: to assist with furnishings within the Church & Halls

Purposes of Restricted Funds

General Trustees Fund: controlled by the General Trustees of the Church of Scotland for Fabric purposes Flower Fund: to provide flowers for the Sanctuary

Organ Fund: for maintenance of the Church Organ Summer Club: to provide a summer club for children Benevolent Fund: for use at Minister's discretion Youth Group: to promote activities for pupils at secondary school Messy Church: for Saturday Church Bible Garden: for maintenance

Hub account: to hold funds for use by the Village Hub

Tower Fund: for maintenance of the Church Tower

Page 7

CARDROSS PARISH CHURCH Notes to the Accounts

for the year ended 31 December 2024

3. Analysis of Donations Direct Payments and WFO Tax Recovered Open Plate Donations 4. Analysis of Payments Costs of generating funds Offering envelopes Charitable activities Giving to Grow Presbytery Dues Travel and telephone Pulpit Supply Fabric Repair and maint. Heat, Light and Power Insurance Organ & Music Printing, Stationery & Focus Grounds Organist and Bell ringing Equipment Grants to Charities Council Tax Miscellaneous Cleaning Benevolent Fund Hub Account Tower Fund Audio Visual Messy Church Summer Club Flower Fund Furnishing Fund Total Governance costs Independent Examiner’s Fees	Unrestricted Funds 2024 £ 38,241 11,507 10,276 14,034 74,058 87 87 46,191 805 4,706 700 7,141 6,530 5,526 772 2,334 3,520 5,050 - 600 3,802 659 8,591 - - - 3,869 - - - - 100,796 1,050 1,050	Restricted Funds 2024 £ - - - 500 500 - - - - - - - - - - - - - - - - - - - 1,634 24,363 - - 78 50 - 26,125 - -	Total 2024 £ 38,241 11,507 10,276 14,534 74,558 87 87 46,191 805 4,706 700 7,141 6,530 5,526 772 2,334 3,520 5,050 - 600 3,802 659 8,591 - 1,634 24,363 3,869 - 78 50 - 126,921 1,050 1,050	Total 2023 £ 39,760 11,646 10,231 9,330 70,967 81 81 41,709 1,129 4,291 500 10,495 4,889 5,243 - 2,444 7,543 4,290 - 500 3,717 748 7,861 - 866 480 2,823 405 28 - 2,349 ` 102,310 1,050 1,050

Page 8

CARDROSS PARISH CHURCH Notes to the Accounts for the year ended 31 December 2024

5. 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 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 fifth and subsequent years) was £38,884.

£38,884.
6. Collections for Third Parties Christian Aid SCIAF Dr Grahams Homes Hope Run Erskine Hospital Poppy Scotland Turkey/Syria Earthquake Cross Reach Lodging House Mission Light Up Learning	2024 £ 894 119 70 110 281 - - 347 222 2,043	2023 £ 561 - - 170 280 538 138 225 -
		1,912

Page 9

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION

BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

CAPITAL ACCOUNT Credit Balances held at 31 December at cost Investors Trust REVENUE ACCOUNT Credit Balance at 31 December	2024 £ 4,240 22,570 1,320	2023 £ 4,240
		21,448
		1,067

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