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2024-12-31-accounts

Almondbank Tibbermore Parish Church of Scotland

RECEIPTS AND PAYMENTS ACCOUNTS

FOR THE YEAR TO 31 DECEMBER 2024

Congregation No: 281638

Charity No: SC 005203

Reference and Administrative Information

Charity Name: Charity Registration Number: Congregation Reference No: 281638 Contact Address:

Almondbank Tibbermore Parish Church of Scotland

SC005203

Trustees

Kirk Session

Congregational Board

Principal Office-bearers

Minister: Session Clerk: Church Treasurer: Clerk to the Board:

Independent Examiner

Bankers

Royal Bank of Scotland Perth Chief Office 12 Dunkeld Road Perth PH1 5RB

1

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 Model Deed of Constitution.

Recruitment and Appointment of Trustees

Members of the Kirk Session and the Congregational Board 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 is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Annual Stated Meeting and serve for a period of three years after which they must seek re-election at the next Annual Stated Meeting.

Organisational Structure

The Congregational Board is chaired by the minister and meets four times a year to carry out its duties. Certain responsibilities are delegated to the Finance Committee, the Property Committee and the Social Committee as appropriate. The Kirk Session which also meets four times a year 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 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.

Services of worship are held every Sunday morning in Almondbank Tibbermore Parish Church followed by teas and home baking. Special services take place at Easter, Christmas, Harvest Thanksgiving and Remembrance Sunday with Holy Communion observed twice each year. A monthly ladies group and weekly craft class are open to all members of the community. Regular donations of food are accepted on behalf of Perth & Kinross Food Bank. The Church hall continues to be used by the Brownies, Rainbows and other local organisations as required.

2

Trustees’ Annual Report (cont) Year ended 31 December 2024

Achievements and Performance

The accounts follow a similar pattern to previous years with this year showing a loss of £3,027. Income was slightly down on last year, with a consequential reduction in Gift Aid, due to the unfortunate passing of members of the congregation. Expenditure was down on last year as the same degree of Manse repairs was not required. The Youth Group on a Wednesday evening continues to maintain its popularity with over thirty youngsters attending. This has proved to be a valuable asset to the community together with both the Monday afternoon Craft Group and the monthly Ladies Group also maintaining their membership, not only from the congregation but also from the wider community. In November a collection was held for Poppyscotland following our Remembrance Service raising £150. December was a busy month with our Christmas tree lights switch on with carols and songs followed by mince pies and mulled wine. A good number of non members once again joined us for a most enjoyable evening followed later in the month by a Watchnight Service with a further service on Christmas Day. Both Pitcairn and Ruthvenfield primary schools again held Christmas shows in the Church which were well attended by parents, family and friends.

Financial Review

We have continued on a similar path to previous years with the new Giving to Grow contributions accounting for virtually all our income. As ever, because our rental income is included in the calculations resulting in an artificially high contribution figure, we struggle to show any surplus in the published accounts. Restrictions to what may be claimed from Revenue Accounts have eased somewhat and we can now be reimbursed for more, but not all, of our outgoings. There are still going to be certain times of the year when funds are tight. However, our cash flow has been improved somewhat by last year's insurance claim. It is the Trustees’ policy to hold reserves of approximately three months expenditure. At the year end the Church held unrestricted cash funds of £9,534 of which £760 is designated for the ladies group.

The financial risk assessment is considered to be low.

3

Trustees’ Annual Report (cont)

Year ended 31 December 2024

Statement of Trustees' Responsibilities

The members of the Kirk Session / Congregational Board 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 / Congregational Board 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. Both a Bribery & Procurement Procedure and Financial Security Policy have been adopted by the Board and are reviewed on an annual basis together with a Safeguarding policy.

Approved by the Trustees and signed on their behalf,

Moderator/Session Clerk

Date 24 February 2025

4

Almondbank Tibbermore Parish Church

SC 005203

Independent Examiner's Report to the Trustees of Almondbank Tibbermore Parish Church

I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 6 to 10.

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 2006 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

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

—Regulationsto prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts

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William
9 Melros
Perth
PH1 1SD
Date
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5

Almondbank Tibbermore Church Receipts and Payments Account Year ended 31 December 2024

Receipts
Note
Donations
3
Other Receipts (Ladies Group)
Receipt from General Trustees
Manse Insurance Claim
Total Receipts
Payments
Costs of Generating Funds
4
Charitable Activities
5
Total Payments
Transfer between funds
before transfers
for the year
Excess of Receipts over Payments
Excess of Receipts over Payments		 Unrestricted
Funds
2024
£
25,881
431
13,797
0
40,109
0
43,136
43,136
-3,027
-3,027		 Restricted
Endowment
Funds
Funds
2024
2024
£
£		 Total
2024
£
25,881
431
13,797
0
40,109
0
43,136
43,136
-3,027
-3,027		 Total
2023
£
27,272
766
20,405
10,778
59,221
0
53,404
53,404
5,817
5,817

6

Almondbank Tibbermore Parish Church Statement of Balances at 31 December 2024

Unrestricted Restricted Unrestricted Restricted Unrestricted Restricted Endowment
Funds Funds Funds Total Total
2024 2024 2024 2024 2023
Note £ £ £ £ £
Bank & Deposit Balances
Bank & deposit balances
brought forward 2 12,561 0 621 13,182 7,365
Movement in year:
Excess of Receipts over Payments for the year Excess of Receipts over Payments for the year -3,027 0 0 -3,027 5,817
Bank & deposit balances
carried forward 9,534 0 621 10,155 13,182
Investments at market value
0 0 0
Assets
Gift Aid Receivable 3,640 3,749
3,640 3,749
Liabilities
0 0
0 0

The accounts were approved by the Kirk Session and Financial Board on 24 February 2025

For and on behalf of the Kirk Session and Financial Board

Almondbank Tibbermore Parish Church Statement of Balances Notes to the Accounts

1. Trustee Remuneration and Related Party Transactions

No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

2. Movements in Funds

Movements in Funds
Unrestricted funds
Designated Ladies Group Fund
General Fund
Endowment funds
The Kirk Session Bequest
Total funds		 At 1 Jan
2024
£
950
11,611
12,561
621
13,182		 Receipts
£
431
39,678
40,109
40,109		 Payments
£
621
42,515
43,136
43,136		 At 31 Dec
Transfers
2024
£
£
760
8,774
0
9,534
621
0
10,155

Purposes of Designated Fund

Ladies Group Fund: This fund is to be used for Ladies Group purposes.

Purposes of Endowment Funds

The Kirk Session Bequest Fund is to be used to provide help to the needy in the Parish.

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3. Analysis of Donations
WFO Scheme (non Gift Aid)
Gift Aid Donations
Tax Recovered on Gift Aid Donations
Ordinary Offerings (Open Plate)
Other Offerings, Donations etc
4. Analysis of Payments
Costs of Generating Funds
Offering envelopes
5. Charitable Activities
Ministries & Mission Allocation
Presbytery Dues
Pulpit Supply/Locum Costs
Other Staffing Costs
Ministerial Expenses
Fabric Repairs & Cleaning
Heat and Light
Insurance
Manse Council Tax
Expenses & Equipment
Donations (Ladies Group)
Fees & Subscriptions (Ladies Group)
Other Expenses (Ladies Group)
Independent Examiner		 Unrestricted
Restricted
Funds
Funds
2024
2024
£
£
2,160
17,158
4,613
1,130
820
25,881
0
0
21,884
667
450
4,310
715
6,400
3,238
2,605
1,822
374
230
318
73
50
43,136		 Total
Total
2024
2023
£
£
2,160
2,600
17,158
17,796
4,613
4,704
1,130
1,120
820
1,052
25,881
27,272
0
0
0
0
21,884
24,470
667
666
450
390
4,310
3,550
715
797
6,400
15,295
3,238
3,232
2,605
2,490
1,822
1,779
374
420
230
0
318
188
73
87
50
40
43,136
53,404

6. Ministers' Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all 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 and subsequent years of service £38,884.

7. Collections for Third Parties

llections for Third Parties
Poppyscotland
Turkey/Syria Appeal		 2024
2023
£
£
150
150
0
230
150
380

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
Market Value of Balances at 31 December
REVENUE ACCOUNT
Credit Balance at 31 December		 2024
£
40,372
59,100
21,997		 2023
£
40,372
56,306
22,728

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