The Church of Scotland Menstrie Parish Church 2024 RECEIvfs AND PAYMEKfs ACCOUNTS Congregation No: 231420 Charity No: SC004778
Trustees, Annual Report Year ended 31 December 2024 Reference and Adminlstrative Inforn]ation Mensirie Parish Church Lharity Name: Charlry Regfisrration Number: SC(K14778 23142L) Congregation Rcfere.nce No: Independent Fxaminer Arm in Arni AcLounting Alloa Business C.L'lltre 14)in8 Road Alloa FK103SA Bankers Bal uf Scotland, 21 Mar Street, Alloa
Trnstees. Allnual Rewrt Year ended 31 December 2024 Structure, Governance and Management The Church is administered th acLordance wlth the terms of ihc Deed of Constitution (Unitary Form). ReLrultiiieiit and Appointment of Trustees The members of the Klrk Session are the Trustees as Menstrie Parish Church has adopted the Unltary Constiturion. The Ktrk 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 skn'lls. The Jninister, who is a member of tile "rk Session, Is elected by the congregalion nd inducted by Presbsiery. Organlsadonal Structure The Kirk Session is responsible for all aspects of the running of the Lhurch. Cerl¢iin responsibilities are delegaied to the Flnance Committee and the Properly Con)mittee as appropriate. The Klrk Session nornially meets on a two-monthly basis. Objectives and Actlvlties I'he Church of Scotland is TrinitaTian In docirlnc, Reforn]ed in tradltion and Presb}yterian in polity. It exists to glorify God and to work for the advancemeni of Christ's Kingdom throughout tho world. As a nationa] Church, It acknowledges a distinctive call (d duty to bring the ordinances of rellgfion to the people in every parlsh of Scotland Ihrough a lerritorial ministry. It eo-operates wlth other Churches in various ecumenical bodies in Scotland and beyond.
Trustees. Annual Report (continued) Year ended 31 December 2024 Achlevements and Perfornwlce The Roll of Menstrie Parish Church on 31 December 2024 was 263 members. Weekly sernces aye led by the minister with members of the worSD Group assisting on speci3J occasinns. A slight increase in regular attendance has been noied. Worship Sunday morning worship Is held ai I 1.00 a.nL With an average attendance of 40+ participants. Evening worship is usually Tanged during Holy Week and Advcnt, Formaj Communion services lake place four times in each calendar year.ln March, June, September Dec.ember. Short Communion seTrlceè+ lake place In all other months followlng the Sunday morning serwAce. Home Conununion gervices are of fered to those who cannot attend the forn]al Communion service. Additional worship servfices are held throughout the year includinE Arniistice/Remembrance; Priuwi School end of term; World Day of Prayer. Activities Guild - a8 part of the National Gui]d, members usually meet during the afternoon ot the 4th Monday of each rnontb betweeu Sc'pte.mber alld April, with a widely varied programme of speaker8. Nle.mbers contribute to Church life during Huly 'oek and fundralslng dLllvities as well as supporting the National Gulld Project. Menstrie House - Regular services have now been rcinlroduced on a regular ba&4iS. Tea in Two - Is open to all wh(J care lo drop in for refreshment.s and a chat on ¢1 Wednesday morning. It caters for up 10 30 participants. including both men and women - many look forward to this occaston. especially those for whom It m41y be one of a limited number of social interactions in a week. The Christmas FayTe was held on the second last saturday in November, with a variety of stalls from the congregation, community groups and designated charities. Doors Open Weekend - was held on 2 1" and 22nd September 2024. Our Church participated in this evenl to highh'ght the history of our stained-glass window.
Trustees. Annual Report (continued) Year ended 31 December 2024 The PastOTal Care Group organises visits to those wbo are houqebouDd or in care homes, working alongside the blinister. In addition to the pastoral duties members of the Group coordinate collections and events for Christian Aid and Poppy Scotland. They th'stribute donaiions ai HaThesi Th3J]ksgiving and Clift Sunday to projects such as 'The Gale, and Alloa Women's Aid as well as to the housebound and care homes. safegudIng - the Safeguarding Co-ordinator keeps all Trustees informed and updaled on Safeguarding issues. trainllkg and adults wbo havL received new PVG clearance. Craft Group - normally meets on Tuesday afiernoons where particlpants from throughout the P1$h and ftiriher afield enjoy making a variety. of different cr<ilied artlcleb in a frlendly dnd inforrnal group settsng. Busy Bee7.zzz - meet on Thursday afternoons: prlmarily producing goods for the Blythswood Care annual shoebox appeaj. Tunes-In.2. our new singing group have fonned under the directlon of the Lhurch Organisi and meet on a Wednesday morning to enjoy singing a Tange of ChurLh musical items. In adth'tion, a variery of varlous other events, such as Quiz Nfights, Soup Lunches, Table-top sales, are organised throughout the year by the chuTch as both community gatherlngs amd fiind-raising opportunities.
Trustees, Ajmual Report (continued) Year ended 31 December 2024 Financial Review The accounts for 2024 show a very signfftcani surplus of £10476. Thls was an exceptionally positive outcome considering the significant increase in energy oharRes during the year wlth Ihe new energy contracts arranged by the Church of Scolland in addition to other items of expenthture. The Prlncipal source of the ChuTcb's income continuL'S to be the glNryng b}1 members whether by weekly Free-will Offerln%, Standing Order or Open Plate along wryth the associated Gift Aid Tax Recovery. All donations rose from £57665 in 2023 to £63020 this year including a Tlse of £1532 in HMRC Gift Aid recovery. This is a total rise of 15355 or 9%. Fund raising <iCtivittes income rose by £2505 to £9829 during 2024 i.e. 34%. Hall Letting income jumped by £5287 from £2133 to £7420 i.e. 248%. This was the result of 2 ne.w Hall Letting agreemeDts being introduced involving Alva Pla}, Pals After School Group and Scene 2 Show Group. Total receipts totalled £86133 which was an increase from 174661 In 2023. Thls increase of £11472 is a l )% rise. Payments totalled £75 65 7 compaTed to £74406 In 2023. This was small increase of £12Jl or only 1.7%. It should be note that energy costs rose by 70% from £3341 to £ 5C)93. Ne.w guttering and doMTnpipes were filted 10 the Church and Ilall at a cost of £6567 in Mch although a £ 5000 grant was receivc.d towards this cost. Reserves Policy While the Trustees would very much llke lo be In a position to create a reserve fund of six months of Ual expenditure. il is the case that the church has to Tely solely on income to exceed expenditure on a 5'e-by-TreaT basis. The balances carried forward in the General and r.abnc Funds are nOn)llY sufficient to finance five to six months norn]al expendituro Currently a £60(K)O reserve total is maintained includmg funds held at 12 1 George street.
Trustees, Annual Report (continued) Year ended 31 December 2024 Statement of Trnstees, Responsibilities The men]bers of the Kirk ssIon must cnsuTe thai financial statements are prepared hch give sufficie.nt detall to enable an appIeciaiion of Ihe trallsaclions ol the Chiwch duTing tbe fmancial yLiir. I'he membe.rs of the Kirk Session responsible for keeping proper accountin£ records which, ou Iequest, must reflect the fmancial position of the Church at that time. This must be done to ensure that the financial statL'ments eompls. Ihe ChaTlties and Trustee Ini'estmeni (Scolland) Act 2005, the Charities Accounts (Scotland) Regulcilions 200G and the Kegulations Anent ConEri:gational Finance approve.d by the General Assembly of the Church of Scotland in 2007. They are also responsible for s(IfL'¥uarding the. a.ssels of the Chiir('h and must takc rL'ason(Ible sieps for Ihe prevention a)d/or detecrion of fr<iud and other irregularities. .4ppri)VL'd b?" the TrustL'L'S and slgned on ihcir behalf- Session Clerk Dale .
Trustees. Annual Report Icontinued} Year ended 31 December 2024 Menstrie Parish Church SC004778 Independent Examiner's Report 10 the Trustees of Menstrie Parlsb Church I repoTt on the ac.r.ounts of the charity for the year e.nded 3111 December 2024 M'biLh are set out on paRes 8 to 13. Respective resnSIbld of tnistee5 and exaDthier Th(.. Lhiwity's trustLes are responsible for the preparation of the accounts in aLcordance with the tern]s ot Ihe ChIlleS and Trustee IniTe.8tme.nt (Scotland) Aci 2L)Ui and the c.harities Accounls (Scotland) Regulations 2(6. ThL' charity trustees consideT that the auth't requirement of Resulation l O(] ) Id) of rhi,. Account8 Regulallons does nol apply. Il Is my reSponsibltY to examfine thc. accounls as required undL'r seclion 44(1) (L) of the Act and to state whether particuldf llidttcrs havL' come to my attention. Basls of Independent examlnerfs staiemeDt My exdminatiull is carried nut in accordanLL wlth Re.guladon I l ot thL' Charities Accnunts (Scoiland) Rcgulations 2006. All examfinatioii includes a re.VlLW of the ac('ounting records kepi by the chIlY and a comparison of tbe accounts presente.d with ihusc Tecords. li also includes consideratlon of any unusuaj items or disLlosure8 in these iiLcounts and secks exTrlanatinns from the truste.es Loncerning any such matters. The procedure.s undeTtaken do not proTride all the ovidence thilt would be rÉ'quirL,d in an audit, and Loosequently I do not exvress dU(llt opinion on the vie.w givl'n by the account8. Indepelldeni eir.$ statemeni In the course of my examination, DO rnalter hi15 con]o' to my attention which l. glve.8 me rc.a4onable Cau to believe ihai io an}, material respect. the requirement8: to keep accounting rccords Jn accordance with SeLtion 44(1) {a) of tlie 2()n.) Act and ReguliltlOD 4 of the. 2006 Accounts Re.¥ulations, and • to prepare acc.ounis whi(h ¢iccord with the accounting record8 and comply with Regulatlon 9 Of the 200() Accounts ReguLattons have not been met, or 2. In my upiniun, attention should be drawn in order to Lll¢ible a propeT understandiDg of the accounts to be reached. D(Ile:_
MENSTRIE PARISH CHURCH OF SCOTLAND 5cotlish Charity Number SC(N)4778 RECEIPTS AND PAYMEKfs ACCOUNTS FOR YEAR ENDED 31" December 2024 UnrestTILted Restrkted Endowment Funds Fund5 Funds Total Total 2024 2024 2024 2024 2023 Receipts Donatlon5 Note 3 60519 2501 57665 Leaacles 5000 Activities for 8eneratln8 funds 9829 9829 7324 Bank and DeposSt Income 364 245 Rental of premlses 7420 7420 2133 Grants 653 Recelpts from General Truste Other recelpts 100 1641 Total Recelpts 83632 2501 86133 74661 Payments Costs of generatln8 fvnd$ 172 171 752 Charltable Artivlties 771 75180 73364 Governance costs 305 305 290 Total Payments 74886 771 75657 74406 Excess of Recelpts over payments for ihe year beft*re Translers 8746 1730 10476 255 Transfer5 lJetwe•n Funds Excess of Receipts over payments for the year after Trnnsfers 8746 1730 10476 255
MENSTRIE PARISH CHURCH OF SCOTLAND Scottish Ch¥lty NumberSC004T78 Statement of Balance5 as at 3151 Deomber 2024 UnTest¥lcted Funtls Ilestrlcted Funds 2024 Endowment Fund5 io?d Totsl Total 2023 2024 ZOZ4 Bank and 0•gOSit 8•l•n¢•s Bank and Depo*lt Balancés brou8ht forward G6611 3473 69829 M¢v•rn•nt In the Year Excess of Relp1S over Payrn•nlS 8746 1730 10476 255 8Jnk and D•pos+t 8al•n¢•s <•rrfed fUard 14oie 2 753S7 S203 80560 701)84 1810 1620 Glft Ald Tax Receivable 1810 1810 1620 LIDbHItI¢s The accounts were approved by the Kirk Session or• For and on behalf of the Kirk 5e5510n Sc&8ion Clerk Treasurer A3
MENSTRIE PARISH CFIURCH OF SCOTLAND Scotttsh Charity Number SC004778 Notes to the Accounts l Trustee R@mneratIon and Related Party Tran111 DurinE 2024 cceived £5829 for carryin8 out seNbC95 a5 Cthurch Offkw. Also £1494 wa5 paid for car and travel expenses to Z Movements In Funds At 1st January Recwpts Paymerrts Tr•n5fers At 31st December 2024 2024 2024 2024 2024 VThrestricted Fund5 Deslgnated General Fund General ResÈpie Fund 59655 6956 83268 364 68037 7320 66611 83632 74886 75357 Re5trict•d Fund$ Fabric Fund Flower Fund Organ FuTrJ 1813 945 715 97 650 1754 1910 824 2469 771 3473 2501 771 5203 Totsl Funds 7CN)84 133 75657 80560 Deslgnated Funds The Designated Fun(ts are the Church General Fund along with the General Reserye Fund held at 121 Georie Street, Edintwrsh Restrlcted Fund5 The Fabrk Fund Is fof the Upkeep and maintenan of the Church Building5. The Flower Fund is for the provision of fkmers in the Church for Church services. The Or8an Fund Is for the purpose of carrying out exceptional maintenance on the organ. 10
MENSTRTE PARISH CHURCH OF SCOTLAND Scottiqh Charity llber SC004778 Notes to the Aceounts (Continued) Unrestricted Restricted ETrJowment FuMIs Funds Funds 2024 2024 24 Total 2024 Total 2023 3 An•lysls of Donatlon5 Non Glft Ald.WFO.'S0..GAYE Gift Aid Donations-WFO-SO Open Plate Offerln Gift Aid Tax ReEovery Organ Malntenance Apfal Tin2 OtherDonatlons WeLldlngs and Funerals Fabric Boxes Charfty Donations Flower Furn 6289 35261 6289 35261 1994 11767 1754 1856 2467 6082 31642 1926 10235 2935 1580 971 1025 154 779 336 57665 11767 1754 1856 2467 Ic 97 785 650 63020 97 785 650 ?x)i 60519 4 Analysls of Paym•ntS Costs Df Ben¢r•tlni funds Offering Envelopes Fwd ralslrvg expenses 140 32 140 32 172 146 605 751 172 Chatrttobl• Actl¥lll•i Gfvln8 To cW Presbytery ce$ Mlnistry Travel&Telephone Pulpit Supply Clpanln¥ materlals Church Officer OrKanlst..SuFply Orynlst Prfntln8iStatlon¢ry..Postage Organ & Plano Maintenance LlfÈ and Work Expenses Equlprnènt PerformlnB Al8hts LicerKés Tralnlng&Outrearh Gen8r41 Malntenance Chw¢h&Halls Gas & Electlcltv Insurances Church,Halls Mans Manse Malntenanc• Church & Hall Falylc Repalrs Manse Council Ta Donatlon5 to Charities Upkeep of Groun(Is Other expenses Flowers 34618 108? 34618 1082 36568 967 7(Kl 71x1 129 5829 4410 662 720 42 129 $829 4410 5224 3985 236 2530 42 55 720 42 556 556 528 266 2346 3341 2016 2016 5693 3184 671 7037 1966 825 356 831 771 3184 671 7037 3067 1522 5531 1842 701 951 761 825 356 831 771 563 771 75180 73364 Govorn•n¢• Costs Independent Examlners fee 305 290
MFNSTRIE PARISH CHURCH OF SCOTLAIYD Scottish Cbarity Number SCI)04778 S Minister's stipend All Church of Scotland congr¢gations contribute io the Nation stipend Fund which bears the CO8ts of aLI ministers, stipends and employef q contributions for naiional ill5ufdnce, pension and housing and loan lund. Ministers, stipend5 are paid in accordance the national scale, which is relat to years of service. In 2024 the minimum StInd was £31642 and the maximum STipend in thc fifih and subsequent years was £38884. 6 collection for Third Parti 2024 2023 Scottlsh Bible Soelety 92 Strnthcarrnn Hospiee 573 609 Poppy ScotlydDd Total 785 701 12
MENSTRIE PARISH CHURCH OF SCOTLAND Scottish Charity Number SCIYM778 APPENDIX FUNDS HELD ON BEMALF OF ThE CChYGREGATION BY THÉ CHURCH OF SCOTLAND GENERAL TRusfEES 2024 2023 DEPOSIT FUND 2732 2732 CONSOLIOATED FABRIC FUND Capital A¢¢ount Credlt 8al3nces held at 31. December 20458 204S8 Revenue Aceount Credit 8alance as at 1° january Credit Balance as ot 3111 December 18015 19705 16734 18015 M*rk•t value of Inveslments at ai. De¢efflber 37745 31995 13