## **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| _Page 10_