The Church of Scotland Southend Parish Church RECEIPTS AND PAYMENTS ACCOUNT for the year to 31st December 2024 Congregatlon No.. 191252 Charlty No: SC005484
Reftronce •nd Admlnlstr•ll¥e Inf0rn10n Ch•r4ty Namt". rtheThl Parish Church Charrty Re8bsrrath?n Nurnber.. JY84 Con¢rwtK)n ftÈfÈnCt No.. 191252 Contact Address. Aucharu• Farfft thend Hv Campbeltown ARGYtL PA28 6RF Tru%tee5 PPaI (kYk&brerS Moderaiors Se$51on Clerk Clk to the board Church Treasurer gankers 8ank of scotla1. 9 Longrow South. Campbeh¢)wn. ARGYLi, PA28 &4L
Trvrtees. Annual Aeport Ye•r ended 31 DKember 2024 struciure. Go¥emance and Management Governlnq t)ocument The Church 15 adrnini5tered In accordance with the terrn5 of the Model Deed of COnstitutn. Rttruhment and Appolntment of Trustees Members of the Kirk of Session and the ConRre8ational Board aTÈ the charity trustees. The Kirk Sesskjn mebbers are elders of the church and are chosen frorn those member5 of the church who afE considered to have the approprlate 81fts and skllls. The mlnister. who Is a member of the Kirk Session, Is elected by the con8regatl(M) and indurted by Presbytery. The Congre8ational Board is appointed from within the coTh8regation and members tyf the congre8ation are Invrted to nominate indldual$ who are belvdved to have the skills and commrtment to contyibute to the mana8ement affalrs of the Church, io become members of the Board. Mernbers are then appolnted bt the Stated Annual Meetln8 and serve for a perlod of three years after which they rnust seek re-election at th• next Stated Annual MeetinR. Orianlsatlonal Sttutlure The Congre8alional Board 15 chaired by the rninister and rneets abDUt four tirnes a year. Certain responsibillts are dele8ated to the Finance Cornrnittee and Property Cornrnittee as approprl•te. The Kirk Session, whKh meets •tK•ut four timès a year, 15 re5pon5ible for spiritual affairs within the church. ObJectl¥es •nd Aciivttles The Church of Scotland Ss Trinltarian In d¢xtrine, Reformed in tradltlon and Prèsbyterian In polity. It ex1$15 to ilorHy God and to work for the advancement of Chrlst's Klngdom ihrou8hcNJt the world. As a national Churth. It a£knowled8es a distinctive call and duty to brin8 ordinances of religion to the people in every parlsh of St4tland through a territorial rninistry. It c0-0rateS with other Churches in varlous ecumenl£al bodies In Scotlanl èno beyond. In addition to a regular Service ol worship every Sunday mornln& Southend Parish Church holds v•rious other servKes in the course of the year Isome ln PTernises other than c4Jr own) and it also runs a Guild. a Bible Study and several ad hoc events. Ath5e4emenls and Pertorrnance The monthly Church and Parish Magazlne continue5 to produced and 15 read wklely. The yeayly d(x)r t(Ndoor collection lor Christian Aid was rnade throughout the Parlsh The Church continues to provide chihl sponsdrship through WoTld Vision DuTing lune the St Columba Conventicle was held and was well attended, the Church also held two Coffee Morning5 With the priKeed5 frorn the sec()nd one 8oin8 to Pickups For Peace. The Church alsa held a Sale of Work In the MMer. The Bfythswood Shoe Box Chrlstmas Appeal was again well supported by rnernbers ol the Con8re8atlon. FlnancS•l Revlew The CongTe8ation's princTrple sour of Income Is weekty and annual ofleriw whlch In 2024. after excludln8 ta4 recovered on donotions 8iven throu8h the Gift Aid Scheme. were down £468 on the previous year. Income fror• fundraising artivitie5 arnounted to £5200, an increase ol £550 on the previous year. Total receipts for the year were down £116. ExpensÈs f(Ir the year were up by £17653 frorn 2023. thi5 15 due rnainly to repairwor carried out at the Manse. There was therfore a deficrt for the yeaT 01 £15467 •CT055 all accounts.
Twstees, Annual Report Icontl Year ended 3I0etemr 2024 Reser¥es Pollcy 11 1% th• Trustes' polty to hold In the low Interesl Genèral Account a 5urn sulflcieTrt to covèr the antl4pated expendifvre of the conBre83tion ovei a six rnonth pefl(Kl. Stat¢ment tsf Trustees. Respon11t1 The rnernbeT5 cl the Congregaiional Board must prepare financial 5taternents whKh 8Ne sufficient detail io •nable an appreciation ol the transactions of the Church during the financial year. The members ol the Congregational Board afe iespon51ble lor keepln8 proper accouniing iecords whlch. on iequest. must relleci the flnancia1 p451titsn ol the Church at th3t tirne. This rnust be done to ensure that the tinarKial staternents comply wlth the Chirh*s and Tvusttè Inveslment (Scotlandl Act 25, the Charities Accounts (Scoland) Regulatlons 2LK>6 and the Re8ulbtk)ns Arieni CongregatioThal F1nance approved by the General Assembly of the Church of kotland in 2(K)7. The¥ also resy)n51blè for 5afeKuarding the assets of the Church and rnust tske reasonable steps for the prevention kndlor detertion of ffaud •nd vther irweRukirities. Appyoveé by the Trustees and $18Thed on their behalf. Ojte z?/t £5
Independent Examiner's Report to the Trustees of Southend Parish Church I report on the accounts of the charity for the year ended 31st December, 2024 which are set out on pages 6 to 10. Respective responsibilities of trustees and exarniner The chJrity'5 trustees are responsible for the preparation of the accounts in accordance with the term5 of the Charih'es and Trustee Investment (Scotlandl Act 2005 and the Charitr'es Accounts Iscotlandl Regulations 2006. The charity trustees consider that the audit requirement of Regijlahon Iolllldl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under sectr'on 441111 cl of the Act and to slate whether particular matters have come lo my attentt'on. Basis ol independent examiner's statement My examination is carried out in accordance with Regulah"on 11 of the charitr.es Accounts (Scollandl Regulabons 2006. An examinatron Includes a review of the accounbng records kept bv the charity and a comparison of the accounts presented with those record5, It a150 Inckjdes consideration ol any unusual items or disclosures In the accounts and seeks explanatt.ons from the trustees concerning any such matters. The procedures undertaken do not provide All the evithnce thai would be required in aD audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course ol my examination, no mattel has come lo my attentt'on which gives me roasonable cause to believe that in any material respect the requirements.. to keep accountt"n8 records in accordance with Section 441 Illal of the 2005 Act and Regulatkjn 4 of the 2CKJ6 Accounts Regulatlons, and to prepare accoun15 which actord with the accountin8 records and comply with Re8ulatr'on 9 of the 2006 Accounts ReguldDon5 have not been met, or 2. to which. in my opinion, artents.on should be drawn in order lo enable a proper understarKlin8 ol the aceounls lo be reached. Date.. 'S/'af
Southend Parlsh Churth Re(elpts and Paymenis Account Ye•r ended 31 Decernbef 2024 Unrestrlrted Funds Z024 Res¢rlrted Funds 2024 Tot¥1 2024 Total 2023 Note Donations Legacies Activities for Generating Fund5 Bank and Dep051t Interest Investment Income 22.040 221 22,261 22,704 5,2(N) S,2C 4.650 3.324 30.5tA 3.324 30.785 2,890 30,244 221 Rental of premise5 Other receipts Toill Re¢elpts 119 30,683 Ik9 30,904 731 30.975 221 C05t5 of generating funds Charitable Activities Governance costs Purchase of assets 76 45,860 i(M) 76 46,195 Ic¥) 76 28.487 i(K) 335 Tot•1 P•yrnents 46,036 335 46,371 28.663 Extess ol Rec*lpts PayfflentsllPiyments over recelptsl for the year before transfers -15.353 -114 -15.467 2.313 Tr•nsfern Excess of Recelpts over PJVMent1Pl¥ments o¥er Re¢elptsl lor tht yèar -15,353 -114 -15.467 2,312
Southend P•rlsh Churth St•terneftt of B•l•nces Year ended 31 Dei¢ffllMr 2024 Ufirowkied Rertikted Fundi Funds 2024 2024 Total 2024 Total 202> 8ank & deposit balanc95 brobJ8ht lorward 182.181 452 182.639 180.327 Movernent In ye•r: Ex£ess of IPayments over Aet•iptsl/Rè¢lpts o¥er P•yment5 for the year -15.353 -114 -J5,467 2.312 Bank & deposit balances urrld f¢rw•rd 166.834 338 167,172 182,640 In¥e#menli It rn•rket le- See App•ndlx Gift Ald Tam Rtcoverab Gsft Akl Small DoTr•iions khe 1.839 1.839 2.432 1.500 3.932 3.839 3.B39 31 31 491 403 777 998 Church ol kotkind Tr•v?l E¥pens•5 Can14 Locum Fees Gr•ni for Warm R¢xJrn5 31 Ji rh• accovnts w•re •pproved by the Kirk Se5sbTh •rrfl FIr1•1 Oo•rd on For and on behalf of thé Kirk Sessknn Ind FlTr•ncial Board
Plotos to theniS l Twrtee Relltrothifi Ind Ae•d hriy Trnnurtloni No trusiee ieteived •Dy femunerirw N reimbuneffleDi olexpen5e5 Ihe •r. No ItUsit or • pEon fel•ted io • trustet h1¥ person Intere in any contr4ct 0ltran5•ct entwed by charity durlw the •r. Z fv•d• At lJ•n AtJiD 1024 P•yn•Y Tr•nsfvs Unr•rtrkl•d fvndi Oty(n•ted Fabni Fund D•%in4t•d Oiibn Fund l Grtenlees &que5t Fund A l Mcvicar mOr1•1 F¥Thl rAner•l Fund 9J 3.936 17,134 75.625 76.103 i.188 929) 3.936 20,153 75,gXS 57.926 l66.835 3.Ol9 17.359 ¥J.683 46.036 46.0 Att•d Churth Guild 452 221 335 T¢t•l fvrtdi iU.6 167.172 n•ied F Fabric lund The ITU5tets h•vt el wde lund5 IN lh rn•inren•rKe 011 Ch¥i¢h wopertv •n Fund. The Irustoes have s•1 fvndslw th• rtp•li •nd potybltr renew•l olthe l. Gieenlees beq$t Fund. Unde4n•id. bu¢ ienef41ty lor the Churih s prope E9typmnf A i *vic•r Nknofl•l Futhd- UTrd•wiMi•d Chuifth 6110 Fund Th1$ Is • fvnd whKh1sto u5•d wllty In
Fund¥ 1024 Tot•1 2014 1024 ij WFO Scherne (non G Jdl Gfft Don•tJon5 Tax Recovefed on Grfl Donal$ Ordinary Olferings (Open Platel Other Oflerin85. OoTraih)ns rtc 260 7.356 3.810 7.182 3.653 22.261 32S 8.9)2 3.840 7.356 7.182 3.432 22,040 221 221 3.637 22.704 4 Analyli 01Act1•S lor G•n•r411ry Church Coffee N>rninyJSale of Work Othew events 5,029 171 5.2 5.029 171 4.SOI 149 4.650 5 ATr11 ol P•ym•nts C0515 of Gtnw•tln8 funds Colle MoiniftQS•le ol Work Expenses ONerinR•nvekspes 76 76 76 76 76 Ch•rttabb• Ministrie% & M1$5100 101) L¢xum Fees Pulprt Supp 11,634 11,634 9.887 4,154 1,115 2.399 543 i.lc 3.077 1,100 3.077 299 esb dues Trivtl. Mini%itt. McKler•tor & Pulpif Suppfy Waiw iiies & Instsrance Council Til •4tin8 •nd Wii> Apaiv5 Upkeep ol Grounds Cl•aninq Prlntin& ltitionery Gths Sundry Telephone 2.103 3.134 4.881 13.913 717 1.329 l.C63 l.C65 3.482 467 51.772 5.912 45.860 2,103 3,134 4,981 13.913 717 1,329 1.063 1.065 3.482 467 51.772 5.912 45.860 335 46.195 1,992 3.260 210 435 l.J52 412 29.722 1.503 20.219 268 28.487 Less 1l•rnbUern•nl olShoredEws Gulld expenses 3JS 45.860 5 Anthill olPy•nts l(ontlnu•dl Governance Cost5 Independent EurniThws See IN) 6 Mlthht•rfi Stlp•nd All Chufch of Scotland conye8atwis ¢trIbUte10 ihe Nat11 Stipend Fund Whith bt•rs tht c¢ffls ol all miTristerf siipends and mpbyw's coninbuiJotTrs t)•tw•al •nsur•nce. Pens and hou5M8 and ban lund MlerS. slipthds are paKI in accordance wrth the nat•1 sti 5r3le. whKh 15 related to of 5eryKe Fof the tryar under revthi the minlrnum st1pd wa5 f31,642 and the maxwnum stipend th 5th and sub%eqvent bar% ol £38,884 I hrThkd P•rt C4mpbehown Brass ArWI Mernorial TrusT Pickup5 F¢Jr Peace Homdess KintyreifurktyAweil. £737 eath SKY Group 1024 119 1428 1256 1023 1474 151 1625
Southend Patlsh Churth Apptndlx Funds Hdd on 8eh•ll of the Congre8¥tlon by the Chur¢h ol Scotland Gener•1 Trustee5 2024 2023 Credit Balanc¢s held at 310ecember at C05t 2,198 2.198 M•r&et v•luÈ of balances at 31 Decernber 3,226 3.306 Credlt Balances held at 31 December at cost 1.157 Investments at Market Value (cost E103.055 - ply É103.0551 142,689 130.388 io