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 worS￿D 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.
safegu￿dIng - 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 P￿1$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 M￿ch
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 ￿h￿ch 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 res￿nSIbl￿d￿ of tnistee5 and exaDthier
Th(.. Lhiwity's trustLes are responsible for the preparation of the accounts in
aLcordance with the tern]s ot Ihe Ch￿IlleS 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 reSponsib￿ltY 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 ch￿IlY 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 e￿i￿r.$ 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 R￿elp1S over Payrn•nlS
8746
1730
10476
255
8Jnk and D•pos+t 8al•n¢•s
<•rrfed fU￿ard
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@m￿neratIon and Related Party Tran￿111￿
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 ￿ll￿ber 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 Apf*al
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 c￿W
Presbytery c￿e$
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 StI￿nd 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