The Church of Scotland St Mark's Parish Church of Scotland: Stirling RECEIPTS AND PAYMENTS ACCOUNTS For year ended 31 December 2024 Congregation No: 231430 Charity No: SC 005432 Reference and Administrative Informatlon Charity Name St Mark's Parish Church of Scotland.. Stirling Charity Registration Number SC005432 Congregation Reference No 231430 Contact address 4 Victona Square Stirling FK8 2QZ Trustees Klrk Session Kirk Session Prlncipal Office-bearers Minister Session Clerk Church Trèasurer Inde endent Examlner Bankers Royal Bank of Scotland stirling (A) Branch. Thistles Shopping Cent￿, Stirling FK8 2EA Trustees, Annual Report Year ended 31 December 2024 Structure, Governance and Management Governlng Documgnt The Church was administered in accordance with th8 Unitary Constitution of the Church of Scotland. Recruitment and Appointment of Trustee8 The Kirk Session members are the charity trustees and the elders of the church. They are chosen from those members of the church who are ￿nsidered to have the appropriate gifts and skills. The Minister, who is a member of Ihe Kirk Session, is elected by the congregation and inducted by the Presbytery. Organisational Strucknrn Under the Unitary Constitution the Kirl( Session meets at least 5 times a year and appoints Working Groups as appropriate for the running of the Church and its activities. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify Gcmd 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 ordinan￿$ 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. Trustees, Annual Report (cont'd) Achievements and Perfomiance 2024 was, as always, a very busy year in the life of the St. Mark's congregation. Our rnission to be a Church which shows God's love in tangible ways around the community was at the heart of our continued missional work through the year. Several new community initiatives were started, facilitsted by the presence of our Community Engagement Worker, Marie Clare Dun avell. For example, our relationship with Raploch Primary School contnued to grow stronger. The School visits the Church 3 times a year for an all- school servic8 - at Easter, Chrisknas, and in the summer for the rnoving-on and prizegiving servi￿. In addition. we launched a lunchtime club in the School for P4 P7 pupils vthich is always wel attended, and an after-school club for pupils in years P1-P2 (and parents I carers). Probably our biggest new initiative of the year was the launch of the Thursday evening Youth Café. The church on these evenings is transfonmed into a flexible Spa￿ for young p80ple. wrth as many as 27 teenagers tumin9 up (and never. yet, fewer than 15). This is important work in the communty and has had support from across Raploch and beyond, induding material and financial support from local businesses. We also continued to see growth in numbers 'in the pews. throughout 2024, with new members joining by profession of faith and transference. We also welcome others to our services who. whilst not yet members, are active in the life of the church. Worship is at the heart of our weekly church life and we ahNays look to strike a balance be￿een the 'tradrtional' and the modern. St. Mark's also hosted around 35 funerals in 2024, sadly including several for young people. Achievements and Performan¢o (cont'd) Financialty, St Mark's continues to benefit from Ihe generosity of local residents and businesses - in the latter category, a number of local businesses supported our work with dI￿¢t financial giving and also with generous donations. Our own fundraising also continues to be successful. with the Minister running the London Marathon and Ihe St Mark's Calendar selling over400 copies. The Church building had to close for a while in early 2024 due to the discovery of RA4C concrete in th8 side aisle. We are grateful to the General Trustees for funding the work, which has left us with a bright, flexible Spa￿ to use during the week. The Youth Café is held in this space, as are other meetings including. for example, the Scottish Breastfeeding Ne￿ork. We continue to host a wide range of groups at St. Mark's" Tuesdays are especially busy, with Start Up Stirling Food Larder, Citizens Advice Bureau, Social Security Scotland and Stirling Council Digital Inclusion all in the buidling. At other times in the week we host Raploch Scouts, the M Dancing and others. In July we hosted our annual holiday club with around 45 children attending each day, and enjoying a hot m8al. This week is a major part of our outreach. We now a run a monthly 'Gathering Pla￿. family Servi￿ on a Sunday, with food being an important part of this. In summary 2024 was another busy year for St Mark's. The landscape for charities, including churches. is tough at present, and Ihat is no less the case for us at St. Mark's. However our strong community footprint gives us a firm standing across Raploch and Cornton and we aim to build on this as we seek to do God's work throughout 2025. P* Trustee8' Annual Report (conf d) Year ended 31 December 2024 Achievements and Perfomiance Financial Review The principal sources of income are weekly Free Will Offering and Standing Orders. These, together with tax recovered on Gift Aid and other donations represented 72 % of normal income. Offerings and other donations are higher than last year and once again we have been reasonably successful in applying for a range of grants to support the work we do in the local communty. Plans for the long term development of the church buildings were put on hold when RAAC. concrete panels were discovered in part of the sanctuary ceiling in September 2023. During 2024 the General Trustees of the Church of Scotland covered the entire cost of the removal of the panels. reinstating the ceiling and restoring the flooring. Reinfo￿ed autc¢laved eerated concrete (RAAC) Reserves Policy It is the Trustees policy to hold reserves of approximately three months expenditure. At the year end the Church held unrestricted cash funds of £38394 of which £6434 had been designated for the Fabric Fund and £128 for the Kirk Session Fund. In 2024 a designated fund was established to ringfen￿ grant money and d(￿ationS aimed at supporting childrens, activities and work to address food insecurity. This fund held £6180 at the end of the year. Asubstantial grant from the Church of Scotland nationally sat on St Mark's accounts for some years designated as the 'Together forA Change Fund" This was to support members of St Mark's to exchange visits with a similar congregation elsewhere in the world. Since Covid there is little appetite for travel in this way and after discussions with the national Church it was agreed that this money should be used for generdl congregation purposes. This has substantially improved St Marf('s financial position. The remaining balance represents about three months of nonnal expenditure. The Church also held £298 of restricted funds which have been provided for the purposes specified in Note 2. ststement of Trustees. Responslbllilies The members of the Kirk Session I Congregational Board must prepare financial ststements which give sulTicient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session I 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 Ihat the financial statements comply with the Charitles and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finan￿ approved by Trustses, Annual Report (cont'd) the GeneralAssembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of Ihe Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, Session Clerk Date /0 2>25- Independent examiner's ststgm•nt I report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 9 to 14. Respective responsibilities of trustees and examiner The ch8rity'8 trustees are responsible for th6 preparation of the accounls in accordance with the lenms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts {S¢olland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulalions does not apply. It is my responsibilrty to examine the accounts as required under section 4411) (c) of the Act and to state whether particular matters have come lo my attention. Basis of independent examinèr's Statement An examination is Garried out in accordan￿ with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a Comparison of the acxounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the truslees concerning any such matters. The procedures undertaken do not provide all the eviden￿ that would be required in an audit, and consequently I do not express an audit opinion on the vlew given by the accounts. Independent examiner's ststement In Ihe course of my examination, no matter has come to my attention [other than disclosed belowy 1. which gives me reasonable cause to believe that in any material respect Ihe requirements.. to keep accounting records in accordance wilh Section 44 (1 }(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulalions, and to prepare accounts which accord with the accounling records and comF4y with Regulation 9 of the 2006 Accounts Regulatlons have not been met, or 2. to which. in my opinion, attention should be drawn in order to enable a proper ched. Date . St Mark's Parish Church of Scotland Stirlin ts me Acc un Year ended 31 December 2024 Unrestrlrted Restrlrted Fund5 FuThJs Total Total 2024 2024 2024 2023 Recei Donatlons Note 39526 39526 29738 Legaaes Activities for Generating Fund5 Bank & Deposit inte￿t Investment income (Church of Scotland investors Trust) 2255 161 2255 173 1680 12 134 312 351 351 42293 12 42305 31864 Rentsl of premises Sale of assets Sale of investment5 Grants Receipts from Gweral Trustees for Redevelopment Project Fees I￿￿c Removal Together for a change grant 7407 7407 11206 4222 4222 1718 3420 64796 64796 118718 12 118730 48208 Pa Costs of generating funds Charitable actlvftles Redevelopment Project RAAC Removal Governance costs 882 882 885 54883 298 55181 57165 3420 64796 64796 Total Pa ments 120561 298 120859 61470 DeficltlExcess of Receipts over Payments for the year before transfers -1843 -z86 .2129 -13220 DeflcltlExcess of Receipts over Payments for the year -1843 -286 -2129 -13226 St Mark's Parish Church of Scotland Stirlin Statement of Balances At 31 December 2024 Unre5trlcted Restricted Funds Fun(ts Total Totsl 2024 20Z4 2024 2023 Note osfjt Balanc Bank & deposit balances brwght fO￿ard 40237 939 41176 Movement In year: Excess of Receipts over Payments for the year -1843 .2129 -13226 Bank & deposit balance5 carried forward 38394 653 39047 41176 Investrnents at market value Church of Scotland Investors Trust Foundation Financing for Congregations Ic05t £5278 uThrestrictedl 16588 16588 15158 Assets Gift Aid Recefvable 3257 3257 3125 Ll bllltles The accounts were apwoved by the Kirk Session arKI the COngregatI￿al Board on For and on behalf of the Kirk Sesslon and Congregational Board Session Clerk Treasurer 10 St Mark's Parish Church of Scotland Stirlln ement Ba anc 1. Trustee Remuneratlon and Related Party Transactlons During 2024 the minister received lump sums towards vehicle costs and reimbursement of travel costs. This amounted to £1145. The congregation pays the rnanse Council Tax directly to 5tlrllng Council1£3812 in 2024). 2. Movements In Funds At1Jan At 31 Dec 2024 Rgcelpts Tran5fer5 Payments 2024 Unrestricted funds Designated Fabrlc Fund DÈsiqnatsd Klrk Sesskn Fund Designated TogetFEr for a Change" Fund Designated ChIld￿n and Food activities Ftjnd General Fund RAAC Rert¥Jval funded by General Trustees 6389 128 45 6434 128 2LYJ 7547 1367 54398 64796 6180 25652 13720 46330 64796 118718 40237 120561 38394 Restrfrted fund5 Gi￿. Club Trttst Fund 938 12 298 652 Total funds 41175 118730 120859 39046 es ted Fun Fabric Fund: The Trustee5 have set aslde fvrKJsfor the maintenance of the Church property. Kirk Se55ion Fund- This fund is set up to be used by the Minister and the Kirk Session. "Together for a Change" Fund.. This was established from grant money from the Church of Scotland to provide visits between St Mark's and a similar congregation elsewhere in the world. Since Covid this has become an unlikely and unattractive possibility for St Mark's and after several attempts to return the money the Church decided that it could be used for general congregational purposes. De$l£nated Children and Food artlvhies Fund: This fund is set up to rin8 fence grant and fund raising ney specifically for children's activitie5 and events to provide food and to teach cooking skills. RAAC Remowdl In the autumn of 2023 St Mark'5 was found to have Reinforced Autoclaved Aerated Concrete IAAACI in part of the church roof. The General Trustees of the Church of Scotlafid funded the removal of the RAAC, reinstatement of the structure and associated repair5. Girls Club Fund.. This fund was set up for the benefit of girts in the Stiding S￿8. 11 Unrestrlctod Restrlcted Fund5 Funds Total Total 2024 2024 2024 2023 3. Analysls of Donations FWO Scheme lTh)n Gift Aid) Gift Aid tk)natlons Tax Recove￿d on Gift Ald Donations Ordinary Offerfn8s Iopen Platel Other Offertngs, Donatlons etc 4155 4155 2500 11138 11138 11563 4436 3602 3240 3240 2271 1￿57 16557 39528 39526 29738 4. Analysls of Payrnents Costs of generatlnq funds InVeSt￿￿nt Manager5, fees Offering envetopes Calendar prlntlng 179 179 194 703 703 691 885 Charitable activities Mlnlstrles & Mlssion contribution Presbytery thjes Travel expenses Pulpit supply Telephone costs Fabric repairs & maintenance Council Tax 177￿) 13450 597 597 1145 1145 970 231 231 349 1466 1466 1228 5413 5413 6999 3812 3812 3738 Heat and liffht Insurance 5571 5571 3849 2801 2801 263Z Mission actlvltle5 4118 EqulpmÉ*nt & webslte Trdnswrt Printing, statIo￿ry and postage Cleaning and waste coliectlon Manse c05t5 2846 2846 1519 356 775 8237 8237 5951 996 Other expen5e5 tknnatlons from Gir15 Club Fund 1013 298 3446 Superrnartet vOL￿her5 Piano refurbishment 1CiIO 10C(I 3C¥JD 490 49) 2270 55765 57165 Redevelopment Project Profe55ional Fees 64796 64796 3420 120561 120859 60585 Governance costs Independent eX￿nIner'S fees Other payrnents Purchase of assets or Investments 12 5. Minister's StTpend All Church of Scotland congregations contfibute to the National Stipend Fund which bears the costs of all ministers, stipends and employers contrtbutions 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 semce. For the year under review the minimum stipend was £31.642 and the maximum (in the 51h and subsequent yeats) was £38.884. 6. Collectlons for Thfrd Partles 2024 2023 Strathcarron Ho4)ice World Day of Prayer 219 126 126 219 13 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 Consolidated Fabric Fund Rental payments for Manse Balance as at 11112024 Transferred to General Fund I nterest payments 247 239 12 Balan￿ as al 31112r2024 259 247 14