The Church of Scotland Scone and St Martin's Parish Church of Scotland ANNUAL REPORT AND FINANCIAL STATEMENT.S for Yeydr ended 31 st December 2024 Con2rcRlltlon No: 281708 Charity No: SC007094
.Seone 4nd St Martin's Parish Church of ScotlaDd Trustees. Annu41 Report l'ear ended 31 December 2024 I'hc Tntsiees psen[ Ihe dnnu41 rewrt JIMI &LUUlllb lur Scone a1 Si Martin b Parish Chur¥li vl. s(lIand lor the year Lnd¢d 31 D¢Lenibcr. 20)4. Ref¢renee and Admlnistrative Informatlon Charity '. Scoiie and Si MoniJi'& Plwish ('hur¢h vfscniland. S(Tr)7094 !Xl 71Tr8 ChaJ"Iiy RLbVlbiratiort '. L.{)ngrYall1jll Referenie Nii Li)nla¥'l Adilress '. 25 Anbry4 Rd. PERI H. PH2 6QII Truile ithin Ihc C'hurch ofscotland. the p¢Nms having the 8enero1 (trol and maiug¢meni ol.the iidiTiilliirfiilli)n Ilt. Illi CliuiLlI are diL riieiithrs Ill. tlie Kirk 5oJtun Thc tlbllil.Inv p¢rsiJnb PrlnilpAI I )(fii-r-lJrJr¢rs Minister Scknioii ('ILrk ('hur¥h TreL%iJiLI Indt'wi¢nili'iil l i.Lrniiirr Ilnkep4 H31)k of SL-oilJnd. l U I h King Edwdrd Stycet. Pcnh. Plll 5UT f Ill T ('hiilL'ILII ..ILLcbunianLs. 4 AlbLrt Place. Perth. Pll? XJE Page I
Scone and St Martin's Parish Church of Scotland Trusiees. Annual Report. cont'd Year ended JI December 2024 Structhre. Governance #nd M4nagement Governlng Document Thc Church is adminisiered in aceordance with the letLS of the need of C'onsti10n l Uiiithry l.'orn) l. Reeruliment and AppolnimrTrl of Trn$tt mLII.rs uf Ilii Kirk Scssiun ur¢ iliL Lliarity Irusic¢s. The Kirk S¢ssion m¢mbcis tlIL cld¢rg of Ihc church aiid ale chi).%cii frorn Ihi)%L mcmb¢r% (Il. Ihc churcl) wh(Tr arc coristdcred lo havc Ihc dPPJ-()pfi411L gili.% dnd skillb. Thi iiiinisl¢r. Ivho ib a mlint'r ul. Ihi Kirk S¢sbiL)i?, is cI¢LILd by the and indurled hy PreShtry l)r%anls#tlnn•l.Iplructure Th¢ kirk S¢.%sii>n, whiLh meets five lim&s ll year, (ir mor¢, r¢quired, is r¢sFMn.%ihl¢ li)r th¢ spirilual dnd tcmw)fal atTairs ofil?c Church, in iemi% of thc lJntLv Constilutson which i()Inm¢nced in !(113. Objcctlves The CliurLh i)f SLI)tlanil 1.% TriJ?ilarian in d(xirine. Rtf(?rnd in irdcliiiibn an(1 Pre%hyi¢riJn in pi)lity li cxi&l.% lo glorily <1J and 10 w(Irk lor Ihe iidvaii¢cmciii ot. (Thri.st'£ Kiii¥dom Ihr(Jughoui Ihc wurl¢J. As d nJliundl Lhurch. it dLknvwled¥cb d distiniiive Ldll dnd duty lo blin¥ ili¢ vrdindnies vf rcli¥ioii io tlic p¢iTrplc iii ¢very Piirish ii) Scotljnd thruu&ph a teIll)rIr mini.slry. li coopcratc% willi tjiir (.-IiuriltlS In Vdfioub LLUITiilli¥iil b11¥5 in Scot14nd dnd LKryvnd. Actlvitle5 Sconc Si Martins has had Jnoihcr iniLrebling yl. li hth bL'Ln J Ye wh¥n nLw pcoplL bLLll addid lo our numher. fiTrur hy Pri)febsion ()f Paith and vne hy Tran.sferenLe. We h4ve hAkd i)ne wedding. and LelelTraied fi?ur baplisnL%. and havc known those who joincd our ILllowship in Ih¢ previuub vcar bccomL g(KMI r¢gulJr aiicndcrs and ini¢re%l¢d P4lrtictpani.4 En our C'hurLh FnitY. Wr give thks, dl.%ii, l(Trr our tw(? meinFrT% fri)In 7.iithbwr. ()ur tnymber who has scrvcd Iti Faslcrn Asia. ajid thL fv'isitor5 wc htivc had froni vario ¢ountries in¢ludiiig Israel aJ)d Palcstinc. and s(Trme w'hii have n)(>L in the Orthodi)x ChurLh Three new eldm have been made. on¢ orddined ld twi) wh(} hovc joincd dle Kirk .Scksion from Shctland. Si Columba's. SotllL ncw pei)plc hgvc joincd the duty or the hospitality tedm. WL arc ¥"()rkiiLg lu fjrm up & DLbiriLt VL511irs icdm in &ssist itj thL bi-nNJnihly vi.%ll i)fdisiriLLs. dLlivLnng thL LThu¥itL Ma¥aiiiie and habing a friendly word with th¢ iiKmber%. and reportinx any neat niou¥li noi ordairie¢l Uicy will be a hclpfvl aid to congrc8aiii)nal life. 4nd svme in umr rnay becotnc elder5. .41on&4idr thi.s. we are freshciiin¥ up thL cvrrtrM>silioD Pge 2
Scone and St Nlarlin's Parish Church of Scotland Trustees, Annual Report. ronl'd Year ended 31 Deeember 2024 ActiTrlties. eont'd and TcmtLs nt-sebsion Commi(tc¢s. It must aL%ts be Teportrd. Ihe Kirk- %essiotL h&% reviewed thc Deed of Constitution, dtid hdd (Trppurtufiity til rcad any pLrtin¢nt Acl iii Reguldti(Trn rcviscd hy thL Gcncral AsscFnbly. CONT.4CT .. Tlie Minister keep.s in regular ¢i)lltdcr wit]i ihose new tLTr th¢ cvngre¥dlion and %r¢kb 10 nurn]r¢ und enctsur4ge new membvr5 dnd give5 Ili&nks io all who as&151. Fresh gifts. are broughi our way IL) reiobllisc rfind I ourage. Al&. though. wc hal'c lo.%( good mernber& through deaih. 4nd pkniordl rare is given io the dyng and thc bcreaved Ihal gocs faT bcyond dt%Jgning 2 uncc off Servic¢ i)f Thank.%giviiig. C'unucl is kcpi '11h, alid contact is st)ughi. by famJlic.s who livc way aijd heyond.Sconc Thc can¢11¥h( Scrvi¢e of ReMembr1cC Is well suptM)rted hy those who live ncar and far. There 1% poteriiral for the agc profilc ITr grow yowigci, though thcre is a YOIJTIIFUL DYNAMIC amoiig thc mLnibership. Wc havi bume youn¥ allLndees nul rcady Iv LiTrriiT]Iil 10 m¢YtibLYship. Wc also hdvL S(Trnie dmarin¥ over 90-year-olILs vibrant in spiril. l Onc spoke of Iwking ai a phoio of her rnother a&?ed 70 years. dnd then of lo(Ik"Jng in Ihe mtrTor i¢Lkoninbt Ihill her nitsih¢r looked olJ¢r than >he is now.I'fiittnks &Èe vxpr¢bsed lui (he work of Lhc PA%TORAL C'VMMirtF..F.. Wor%hip is condurled by inenibers in the Rubcrt D(Trunla% MeJiii)rial Home and in IhL Ca¢rnoof Home. and i.s well rcLciv¢d. Lunches arc popular and providL fellowsliip and iiulrition li) the many &iiendin8. Film with FD()d Day is hi¥hly 5ucccs%fi]l. The F'lowcr Minisiry and the CaT(l Ministry are recei¥'ed well. as are i'i%il.K lo thos¢ 111 hospiial who arc hou5cIMiund. So lar as YOUNCsER CIENERA TlnN.8 are concemed. i(1$ 8d that the RD,M School 1% I regular ¢orstsCt agaiH. and Ihe minis¢u is invil¢d 10 13ki munihly aSS¥mblies. Guildiown and Balbeg8i¢ sihoL)Is havL had int¢nm hedd ieaLhers uver a pcr]od vf lini¢ and li is hvped the SItUdiion will s(N)n allow for the rt-e.stablishinL1 Dfreguldf LLln14CI. Nclworking wilh all dje vr¥anisaiiunb usinbT our halls is vJlJl. as there are maoy communiiy or¥aThJ5alions. ialerinb? lor a variely of a8e-groups. in addiiJoD lo dio%e aifiliaied LO the CknLarclJ. BOYS BRIGADE.. The Buys Bri¥adc ionrinuis lo hold its own bul WL arc ions¢ivu5 of ihl rcal nLed iv rLLruii mvre offtcer&. A new Caplain is Iv be dppoinled. K¥nr2y MiAlpine ietircd ihis yedf dnd )kS were ¥iven for hjs ser¥iLe lo ihe C(pmpany. We are ¥raiclul io ¢he oifiLer in ihargc L)f the C'ompany SeLliun. Idin t&mond. and iu Ihe OlCerS and helpers we haNc. The Ronlire Di%plav. alw.y$ responsibly planned, iiidnv familie% and Olhcrs for a safc ¢VLninbJ of¢njoymcTr(. ()wing 10 pwr wcathcr, Li had 10 . LancellLd Ihi.% year. bllt h¢re'.% lo next year l Anoihei splendid s(Kial occ&%t)n ts the Bi)ys Brigadc Bums Sutfjer ai lICh nfficers and Boy.4 pay tribuie In the Bard wtth leaching on his conirihuunn io the ScntEI.sh culiurt. Thc wving ofthe Sclkirk" Cirdcc, PjPLng in nt'the 114Lgxis Addr¥SS io it. rLiita110115, musiL aJtd sort¥. aTe impr¢ssrvL. A Iovily mc4i1 is picparLd by wives ofthL OffiLLrs. Intsihcrs of ihe buys. and Church Aunii¥s. Jnd all ¥i)cs down well. We coniinue io fluuribh in th¢ partiiipaiion. tith. and sometimes wirtlllll8 of Iti(lI and naiiunai compctJtsun5. Thc arr rather g(x)(J dl ches% and have wun the TOP AWARD- Ihe NJiional Jnd Inierna¢ional Cup ! We arc vcry prvud ofour iM)y¥ . fJUIDE.S AND BRQWNIE.S %¢ our hall.. a5 do JuJiLsu. Mothets and Tixldlus. Kids Club. Dancing Club, while wc al%0 providi our halls fi)r the SLI)Uts' twidraJ.%cr4. Mtsrt riclworking. we mu5r achieve. CHILDREN'S I'OErrH WORK niusi be high on our Ii¥l ol. priori(i¢s. There is much for inwru¥enieni. 'e arc grdtelul however, 10 wlio Land inake weekly pn)¥isJvn for our Sunday Club enj(>y¢d by the gLrls who all¢T. CAFÉ CHURCH. NITE KIRK. CRAFTY CHURCEI, WORSHIP FOR MUMS AND BABIES are kfore us, and therc Is rnuch inittativc 10 occupy us. We cotiiinue lo prdy tor mote pcnplc tn come (Trn boanL Page 3
Scone and St Martin's Parlsh Chureh of Scotland Trustees. Annual Repor( eon¢'d Year etsded 31 December 2024 Aetlvltie& cont'd PRA YER GROUP .. Mcmhet5 of the Praycr TLwn and Bible Siudy Team have continued 10 8enerously dojiaie. advejtse, d make avdilable Try Prayit)l bookleL% and ClJri.sima5 and Easler publicatio$ th47t liave liad breai iakc-up froin thth.%e p&%.%inb by. Ranftu5 udv¢rtlbing thvie. and gId presenration IM)xes have highlighted the pn)%isiotL The ChurLh and all Itt arc regularly kepi in praycr. ECOLOCIICAL PROJb.CT OF TI IE YEAR 202£ tN TIIF. PLANNING .. ThL Kirk Scssion and Con8re8ation hil'e mttde aiyarc that ivlicieas Lhe maiv part ()f The gltbt 1% rentcd (7Ui lo a lo¢al famieT. the part next ÈTr the ar park can be rethined for our own use. li lJ&% bceii sested didi ilie EK>tLom p1 ol"ScoJie Cilebe might be ed for u C'huich Projcc¢ and thol C'ommuniL)' Groups and IndIviduJ5 with ecologiidl develupmeiii ai haLrt rnighi like io bc itivolved. Th¢ favourirt SU8g¢stion. lo datc. has bcen ihat ol"a Cornmunity Orchard. and severdl groups arc invii¢d io aiiend a metling carly in 2025. oran¢illary inr¢Ytst 15 th¢ creation of a sensiry exp¢riei)ce for w2lkcrs and the crcaiion of a Fliblical or Faith G4irden in tIiL ¥jL of grvund w¢ iTrwn around Scone ¢j %1 MarurL%. A wotshu> progra2lltne c&n dovctail wilh Ihe¥¢ projects ds new f(KUs is en£ourngL.d around ad witliin the Clivrch. .ST MAR TtNS .. The salt nf St Mtsrtins h&% diffi¢uli for all involvcd. It has driigged on foi a yeai. loo ltsllg %dga for ihs& rrtK)rL I(15 (Trur h and prdyer 71 ihe le will be findlised on the last day i)r rebruary, ?025. and that nts fitrther d¢lav will ¢Ur. Cvmwnunicdtson b¢Ven the wdrttr5 h&5 Tho1 been ty. much timr ha5 blen givcn lo those wishing io purchase. lil faith. wc havc advertised a.Scrvice of Llosurc for 23rd Fcbrnary, 2025. C)ur thi)vghts and prdyer% arc ivith those whi) ha&c wnr%liippcd in .$1 MkniJL%. All 2re part c)lour Union whom w¢ rrnbT8Le In fellowship and fri¢Trd.%hip we lovk 10 fr¢%h development in our pari%h dre4t. THF. PLANNtNG COMMI"rrF.F. OF THF. PRfrSBYTF.R Y WITH REtiARI) TO SCONE ANn ST MAR TINS .. ?0•4 Wil.5 il highly frustraiinb yfdr, wilh LlilTity 141 LummuTri¢ation wily lackinn A lack uf 51raightforn?riJ Lommurticaliotl W]d transpiirlniy vftcn CThLuuragcs unh¢1p1 rum6)ur. Th¢ ycar commcniid wih Scone and Si Manins bcing asked io bc the Supervising con¢alYOn for the mi&Sir Lhluch CargTiII Burrcli(In. aJ]d to trjter wilh CollJLL. ThL pri)Pn%Ld uTrion with ColldcL was cledr. though WL have lo MCLI up Th¢ dLsiriplion or our rvlat2on.%htp with C(Irgill Fllltrelion l¢bN Lle(tr. Cargill Fltjryelion . an indend¢ne iongreg%ition Mryth no tornial links with Scone and Si Martin5. pfoLceded lo follow tts own ¢VUT5e. involving the proposal lo T0vIl¢ its C'hurch building. We remain n2te of ether the CicnerJl Trublee% hawc agretd to thih plop01. We are also unaware ot- ILS jtntkit¢ on ddj lu day runninu c(FL% ofeiilier Cargill F¥urr¢li(Trn ur Scone and Si MdniTrs. At a metling held with us in lai¢ 2024. a new SLcn41ri0 was introduLrd. viz. tha¢ Car¥¥ill Flurrelion would be enierin¥ into 3 union wjth us. J 5r•iano rompleicly diflcreni from Ihthi dc.siribcd In the Prtsbery Plirt. Thcre appcar 10 be issueb trr ()Vcr[l)LL. here. FuTthcr. cmailb (i) Prcsbytery thlTicc-be2ter5 do alwaJ% r¢¢eivc r¢ply. ThJ% makes tinanLidl and fabriL plannin¥ diffiiuli Ivr Ihe W¢ are unLl¢ar on Ilie fvture rnriv of elde l affeL¢inuT deLi4ion-niakin¥ I on any proposed Kirk SLssion g OubThi a 5iwariun 10 o¥¥wr wherLy ihe largest congri¥aiion Is dwarte41 ai Kirk Sc&sion Icvrl by the numbcT of cldcrs from smaller COngreglOn$ ? Is li riBhi that ila future working relationship ts lo be established. we shf)uld bL kcO io thc dark * The wlJiylL.%ituaijon.scerns un.%atisf8itory. Thc rationale lor union with Cl]1 Bwre]n, 8 mile5 distani. wthen another Church is murh closer it. also nee(L% L13rjc4ti0rj. FINANCE . Ini'itsiion h&% come In)ni the NaLional Sicwards-hip Commi¢lce lo fllrthcr tngagc wtih ihetT4 of c()urse fiLrtIL¢T initiative is alwdys w¢lcome. A Consultsnl v15lt thc Kirk Se.%sion rtY in the New Y¢ar. However. SiewTrrdship cmails are forwarded lo oftlLe-bearcrs. lkn Treosuter. wlLO repdarly reFM)rts attd encowo8es us iowards our TCSF¥)nsibilities. presented us with cheering new5 that despite ne8ativc bltdgei fnr 2024, we have achieN'ed 4 brrdk-¢%cn rcsuli fvi the yrar. Page 4
Scone and .St Martin's Parisb Church of Scotland
Tru5tces' Annu•l Report, ton¢'d
Year ended 31 December 2024
Aetivliies, con¢'d
FARRIC.. N¢¢essary repairs are attended io. and a carefvl ry¢ is ky the f4bric.
.( dcciJion h% ts) made IiTr whiih C.hiirch hJEldwg 1% Iii ky in SL"¢WJe The Kuk SessM Tt4UTh.1ed rh wtJiiheTrei
.Sar1ilry 1.% kLPI, tM)th halL% bc rctained as ixxh go(d utd¢T. WMI Jcrvc th¢lThur¢h and xtll. in athliiiun I
¥cnLrlliJns heAlthy Inci)me
THE Ciufi.i). The (iuild fimtinues iii reifwi tKw M¢aing aficnM¥rts and e¥eniii8% [78111Y trtlis helps
ior¢r fiK dillcwrvi ag¢ ¥nNJs. Th¢ fiuilcl rryr¢L% art 11 suprMKknJ aThl a vlntty i)f 5peakLYS ia cnJi)y¢d I¢T Ihe
5r%4ion. mee1111¥% have Inilud¢d 14die& fr.%1 MJMI(s and KiTrfduri% (Thurih. wthi&%e iVah li leth1 sJn¢ rnember
IrvTn Si John% RC. C'hurEh 41onR M'iih many Scon¢ aThJ 5t MJnins menets, th¢y have partiripaied In m¢¢ring4 ty
seleetsnK and deliv¢r¥ lead% 0>¢$ ryowidin8 h1)11. The
Scone and St M4rtln's Parish Church of .Seotl¥nd Trustees, Annual ReporL eont'd Year ended 31 December 2024 .4ctivitles, cont'd Wc conuJ)ue llppreciatc the Yvice4 of our beadlcs. secreLlry. ball kctw a[ cleaners. Tntr is the Se50 Clerk lor ¢Je(lJ"ialcd Smli¢. &% atsv lo thc Trew¢r hjs aiieniNJn io thtn&% financial. ApweLiatsLM) is CAty)41cd lo the R4)11 keepcr and Ma8a2Jnc Edtior. lo thc Kirk.Ses5iM IOT their thligence and arkl 10 all In Chnstian serwitt e strive TO med the ntui% ol"ourparish. Mtnisr. oifK¢-be4rers oxjwsaiional conthiue io Work ts) a strong t¢um effort To lithl bc the glory. Financial RevieTh' RertlPIJ Donaiiuijs. IriiludLll8 1)ne-off amounts rax r01'ere{L ai £lJJ.$7i .re i"er)' ili15e laA y¢a¢s lofal.. Vcry hclpfully .this iJJ¢ludLd a legacy of £S.IKKI from ih,. Ir pre-Cliri&Uiw Appe& lo th¢ congregation V4'ere agdlll ji14k)ilI. IdlMll¥ t£.441. c)t"ferings and donatsorLS r¢main our t¥M)&i IMF[Lin1 ci)mptrnenl of iotsl inc(. ai O7th/. Odier si)uiLes uf incon)c. now third oftht tal were stri& rspccially hall Idb communjty grouFLs. In fuiidraisinb?. i)ur summtr fair pr(Kluccd a w inCOWFK of £.I,11(rf). and ¢offec Tnomin&s conrribured £?.058. Other maller evcnts. 5pr¢ad througli the )iar. Theri also Suicessfid soiially and finanrially. I ligher inl¢rvsi rdl¢s agaiTt lcd to an impTOV¥)ni in incom¢ from bank. &p)sits. Thi largi%i Lownent of ixjr an1 CO15 is ollr Gi%ing 10 Grow •il(Kaiion. In 20?4. ¢ were hii by a 12D/• incrcasL. { E4) £511.983 1 comitjg after a reduciion in the previous J'ear. Amongst othcr ¢Qbls. the bigg¢si Iiiircabe in hedlEII8 and It8hi¥nB. up by 86, contract trnm Ilcinber ?lJl . Th¢ higher prictd eledriciiy .3, and al.%n technical probleLs w'ith hIng cibnlrols. 'tre responsible for the large incrxse. WL IllLuJred expen%i' Dr i) .6(X) on gtound&' rKaiiJi¢nwicc ai Burnsid¢, bul this was partially olysei bv doiiaiiunb Iiilullinbi £ l.fth?. MnlY the A.thic)n MiK¢nzie Trw EX1[re ot'£l.59Q Im d FK)rtahlc s(Trwid s)stein. atuf £1 on a dN.r. al£0 orrbrt b>. donaiiolls £1 JLN). Res1¢ for iht l-ear The SUTplu& for the )'ear £519 120J? . £11.934 1 and OUT and de511 balances rose li) £171.(HO. { 2023. £170.5?1) of whi¢h £146,725 is in unre%triffl¢d funds. Looklng ahead Tlic sale vf Si Martin5 Lhurih 'Iding 1% ¢xpecied th b¢ concludrd in F'¢hTuary. 9025. l¢&ling 5a¥ings of ar()und £4.000. pcr annum. Wr liave i*8¢1¢a J d¢ticil ot. t9.659 tor 102.5. Our Giling tv GIov•' Teqwr¢nt has ¢ft slightly redule and hating and liL?hitng costs khnuld al& IK I&. Iwt maintaining IHcornt l¢Kcls 1% a big challcTrg¢. As m¢ntioncd aEK)i"£. thLr¢ are sÈgnitlLani IinL¢rratJities over the tull¢ ofour church 11th"n85. and prow)¥<d m4Ygers. M'ith wtL"OffleS nni set cleat. P48e 6
Scone and St Martin'5 Parish c.hurch of Scorland Trustee5' ,Annual Report cont'd I'e#r ended 31 December. 2024 Reserves Poli¢> 11 Li the 51, policy u) hold reserves Ora•rOximaIeIY 6 Cxp11rC in¢ludTn8 ijesignaled (unds. Ai th¢ end i)f Ih¢ year. the L"hurch held unrcthtd bank and dqM)5ii funds of £ 146J?S . Lncluding É6O.?22 in desi8nat¢d fabriL funds . Thi% ILTrtal rwtsens nM)rc th2n l ? nM)nths' cxpcnthiurc. bui the lasi threc )'ears havc heen flurly kiw. fvr cxrthliiure The InLSiees vieM' thc Icl'el nf fuThJs LS prndeni. in the ljghi of Loniinutng pressuycs on inromc. and Ihc expect¢d nced for fure stThJing. Thi5 is ¢sFrtially so. bccause of uucertainucs over thc ftswr¢ of Church Imjildinss. and prob1ve nKrgers with othu churches. St¥lement of Trustees. Responslbilities The meTrthcrs orth¢ Kirk Stts%ii)n Pr¢t financial sthtctJkYLs which give wfticieni derail to en¢iblL an appreiiJuon of Ihc trdnsaciionb olthc ChurLh durlng thc finani141 ycar. The mcn*rb ofthe Kjrk SesÉion ut rwnstblc fLY kcepins PTiwer acctwniin8 rec(Yds whifh. trrt rn4ve. TllLL rcll¢rl die fin3n¥ial [1[10 vfihc Church ai thai Th15 tmM be done io thai tht rinallcial staiements with the Clwiijes arLd Tr Inverni I l Act ?IM)£ the Chariiics Arcounts I Scoiland l ReIon5 ?(¥) l am£r.ded i. JrAI the GCnipJ.4e.b1> Rcgulation% fi?r CiinKr¢gaiional FinanLe. They are ajso rcw>ihk for safeguardiTrg thc LsseLS i)f IhL Church and rn$[ ¢akc r¥asotubl¢ for thc w¢Nrntion and/ detcciicm ot" fraud and oth¢r itre¥uldrirics. Appro%"ed b). the Trustees #nd 5i2ntd thtir behxlc. Pl1 7
cone and St Martin's Parish Church of Scoiland SC 007094 Report of the Independent Elaminf r. l'ear ended 31 Deccrnber 2024 I repiin i)n th¢ diLuulli% ul. Ili¢ i litirii!. lor Ihi l'i Ir Lndid A l %1 L)¢L¥mb¥"r. 111 ?4 M'hich .Ire sel out on pages g 10 14. Reipectii'¢ r¢$ponsibilities of trustees and exmintr 'I"h¥ charily S t¢WSlL¥S arL rL"SP)nsiblL for ihL prlparation of the a¢counis In accordancc 'Ith Thc Icmig nf thL C'harilies and Trnsiee Ini'cstmeni Iscotlandl Aci 25 and the Charitics A¢¢ountS ISLo¢ldndl RLbiulaiiiin% !11(K> l a% am¥ndLd I Thc charily Ifu$iL¢% Ll)nsidcr that thc audii Tcquircment of RcbTrulaiion l 01 l ) Idl of thc Aclounis RLyrulati(Jri% di% n(>1 applv li 1% my rL%ponNibiliiy [() LxdmiiiL IhL dLlI)uiil% rL4uirid uiidLr .%eLlii)11 4411 I IL l ol. Ihe .4il and 1¢) laie M.heth¢i partiLu14r IiidllLP• hdtr¢ LOIIIL lu mi allLiIIIi)ii. B#%is uf indL'p¢ndnl exmminer's s14temenl Iy LXcllllll)iltii)11 1% LiifTILd nut in ilLLordaiicL l4.iih RL¥ulalion I l i)fihL C'haritiL% ALI()unl Iscotlondl RLgulalion% 2O¢kn1 as amLndL.d l. An Lxarninaiion includ¢% a rL%iLW ol-lhL aLLouniin rLI(IrdN kip¢ th¢ Lhdrii) Jnd a Li)mpdris1)n ()fihL aLLI)ulli% prL%LnlLd w Itll th()SL' IL'I()Td% inLludL4 LonsidLratioii ul-an J. unusual Illms LTrr di4ilu%ur¢s iii ihl JL¢oulli. aiid SLX.ks Lxplai)ation Irtsiy] tIIL iry%lLis ¢viiiiriiiiib* any suLli iiiaii¥rs. I'lii pr¢Kiu[l4 uiidcnak'¢n do noi providL all the ¥Vilni iliJl H'ould bL' IL4uif¥'d In in :iudit. and Lonsequently I do noi express an audir opinion i)n Indi'pibndiint iixmniinir's %tAtcmonl In Ihi ii)ur%L i)I'my ¥Xdll)illdiiibn , n(1 mdll¢r ha% LL>mL to my allL'ntivn. hiLli giles me rLdsunJble iause tu b¢lie¥e ihat in Anv mJlLfidl risp¢LI Ih¢ Tequiremenls.. li) kiLP diLouniin¥ rLii)rd% in aLL(?TdJnLL With %iili(?n 4411 I Idl ol. Ihi ?111)S .4il and RLgulaiion 4 0l.thc 10116 .4ccounl% RL¥ulalions. and lo prLpafL aLLouiil% .h1h aLLord wilh IhL JCLuunling rcLord% Jiid LvMp1 with Reg7uliltioii Y or Ihe 1006 AILounii R¥¥ulaiions hai'c nc)t bLLn mcl. vr ? In ih1¢h. in my npininn. lltt¢ntion should be drawn in order io enable a priTrpL'r undcrsiandinbi ol. redLh¢d 1LmbLr nf the Institute of Chartcrcd Accountanis of koiland. 4 .4lbert Place Penh. Pl12 8Jr. Dale. 25th Marc. 2025 PJge 8
Scone and St Martin's Parish Church of Scotland RL>cei ts and Pa ments Account Year ended 31 December 2024 UFJrestric(ed Funds 2024 Restrlcied FvBds 2024 EDdoTh'ment Futtds 2024 Total 21124 Tolal 2023 Recei ts Note Donations Fundraising activities Grants rec¢ived Inconie froin investments Bank & deposii inicrcsi Guild and Llubs, reLeipts Oihcr receipts 9.568 8.80X 250 ¥oi 4.023 3,84$ 10 107.305 4,IK)7 93,575 8.xllx 93,7?5 7.835 250 783 3.448 4.1?9 605 110.775 ¥0 372 28? 4.677 3,845 10 112.046 4.459 ?82 Rental of premises Release of revenue frort] Consolidated Fabric Fund ?5.370 ?5,370 21.0?1 2.900 2.900 2.600 Tot¥1 Reeei ts 135,575 4.459 282 140.316 134,396 'mcnts Cos¢5 of E¢neratiDE funds Charitable actlvlties Governlnce costs 578 133.973 900 5751 138.319 900 564 124.064 834 4J46 Total Pa ments 135.451 4a46 139,797 195.467 Exce55 of Receipts over Paymenls for the year 124 2Y2 519 .934 The Noics on pagcs I 110 14 forni an inicgrdl part of thcsc accounts. The abovc Ststcment excludc% funds raised on behr of othcr charities as showi] in Note 6. Basis of ALcounting '. these AccounL% havi been preparcd on the RcccipL% & Payinents b&sis in accorthnce with Ihe Charities & Tnjsree In%estmenl ( Scotland ) Acl ?(K)5 and the Charities Accounts ( Scotland ) Regulations ?006 ( as amended ). Pag¢ 9
Scone and St Martin's Parish Church of Scotland Statement of Balances At 31 December 2024 IlThreitrlLled unds 2024 Res¢rltted Funds 2024 F.DdowmeDt Funds 2024 Tot41 2024 Tolxl 2023 Nolr Bank & De slt Balance Bdnk & depusii bdlances brought fiirwurL 146.201 18.385 5.935 170.521 161,587 loi'tm¢Trt In yeAr: F.xccs.s of RcLLipLs over Payments 1?4 ?8? 519 X,9.34 Bank & dcposit balaiicc.% Cale fvrward 14C)..1?5 6.117 171,040 17U.5?1 Investments 41 market value (Ai co.st or I l)1) I Vdlualioii £17,on21 37.¥78 3.777 41.655 311.06.1 Gi(i Aid rec¢ivablL Hiill rcnLb fLxeiv41hle 5.041 196 .$.041 196 -5,251 1.168 5.237 (1,41 iiabill¢le I leal & lighi Eyumiiicr's Ire Mini%lLr'.% expcnslb or18L$ fec. RcpiiP & rLplaccmcnts Misc¢llaneiiLIS ¢XP¥nseb 2.171 1,440 xo 2.171 1.440 80 170 96 2.66Y ')00 80 96 27 140 3,YR4 3.9x4 3.7149 The accounLs w'cre approvLd hy dic Kirk SLS.5ion on IL March. 2025 For and on bthall'of Ihc Kirk S¢s.si()n Page 10
Scone and St Martin's Parish Church of ScollaDd Notes to the Accounts Year ended 31 Decemher 2024 Trn5tee Remuneration and Relaied Party Trnsc(ions t)uring ihc vedr. thi lolloH'ing truste¢ T¢Lei*'ed paym¢nts for .scrvices provided L2,925 12023- L2,655 ). The f4)Ilowing expenses were tncurTed on behalf of Ihc Ira¥'¢lltng expenses £960 {2023 - £1.2 ) L4)uncil tax £1.953 (2023 - £2,246 ). Inisler Movement5 in Funds AilJ¥ At31 Dec 2(124 Rttdpts P•)Inetst5 Traniftr5 2024 L Drestrltted funds Gencral Fund D¢s1ted FabriL Fund Fabri¥ RL&LIVL Fund .. Si Martins D¢silCd Fund RdEsin¥ Fund St MArtinb SpLLial Fund Raising Fund DesibmJtcd You(h IniliaLives Fund .Suiid3v Schools De52¥nalcd Bea Adanls Fund De.signated Ish1 McGhie Fund (Thurch (iuild Church Bad]ninion Club ChurLh '0t11h Couniry DantL Club 7a.115 49.190 10,O(K) I l J91 38 S.(P)3 4X 129,66 1.032 133.410 3.059 70,1 (17 50.2?2 i o.ooo 11.771 38 5.091 -609 378 43 10.IMM) 10,IM)O 3.00 534 1.039 134 418 .737 665 1.443 15. j75 1.34? -900 -650 -900 149 699 15.451 161 ?01 161 1?7 Restricted funds ".quipment Fuiid low'er Fund Organ Fund tiirls Brigadc Youth Fund Il'illitsm Watsort Trust Fund Sundav SLhuol St Martins Fund LIting St Mart5ns Fund F.dwdrd C.ampbLII Fund Burnside h15 improi'ements Fund RetiremenL% Presentalion Fund Summ¢r Hollday Club Fund 945 2.957 2.17 337 6J47 543 376 1.313 742 72 1.2(M) 924 1.058 2.775 2,?42 -1411 6,548 545 177 1.250 201 5.210 105 145 20.385 1.662 455 1.662 560 145 2(1.498 4.4)9 4.346 Endowmeni funds Bcnevoleni Capital Fund Bcnes'ulcni RLVLnu¢ Fund 1.783 4.152 5.935 1,783 4.434 6.217 )8? 282 Tolal luffjds { lee also Noie 8) 1117.52.1 140.316 139.797 18R.042 Page 11
Scone and St Martin's Parish Church of Scotland l%otes to the Accounts cont'd Year ended 31 December 20 2 convd Purposes of Designated Funds Fabric Funds '. Thc Trustccs set aside funds for th¥ maintLnance of Ihc Church propcrty. Fund Raising Fund.5 Thc.%e fund.s drc scl up for the rcceipi% tr(Trm fund raisiiig aciii'itie.4. Youth Initiativc.s Fund -. These funds dr¥ for support of youth work undertuken by th¢ Church. The B¢a Adains and Ishbcl McGhie Funds wcrc sei up following rcccipt of legacics in 2010. for charitablc purposes. c.hurch Ciuild .. The.se lund.% are generated by the Cluild for chrritablc purpo%cs. Church Badminton Club .. These funds are gcneraled by the Club for Lharitablc purpose.q. Cliurch Scottish Country Dance Club.. Thcsc funits are gcncratcd by ihe C lub for chariiablc purposes. Sunday Schools '. Thesc fiM)d5 are gcn¢raiLd by the Sunday Schools for charitable pu0$cS. Purposes of Restrlcted Funds Equipmcnt Fund.. This fund provides cquipwncni for usc in worship, in thc church's administraiion and by the cliurch's committees and organisations. Flow¥r Funds Th¢ tijnds pro%'ide flowcr£ for display in the church and halls building%. The H. Rubertson Flowcr Fund and thL Chalmers Robert.qon FI0er Fwld w¢re onsolidatcd at 315t D¥CCTnbcr, 2017 th¢ Flow¢r Fund. Organ Fund = This fund is fi)r maJ(?r rcpdir.4 t() the ()rgan if needed. Girl% Bri&Tade Yvuth Fund This is a fund to bc e for the beiiefil of thc younger mcmbvrs. William Watson Trust Fund .. This fund is to bL" uscd to assisi thc poor of the parish. Sunday School Si Martins Fund - l-his fund trom thc latL Gcor¥c Bennct. IS lo bcnclit thL .Sunday School. Lighiing Si Mirtiii.s Fuiid .. Thib Is the remdindcr of d fuiid lo proi'ide lighting In the ChurLh. St David's Trust Fund This fund was sei up for the maintenance of rhe Si David's churl h bUl[nE, and has b¢en consolidalcd with thc Burnsidc halls Improvcmcnt Fund. Edward Campbcll Fund . This fvnd is to bc uscd at ihe discrciion of thc ministcr. Burnside hall.s Improvrments Fund .. This fufid 1£ tu be u.scd for nTraintenanLe and improv¢menL% lo Ihe church halls and car parking areas ai Burnside. Summer Holiday Club Fund . This fund is 10 bc used tO.2rdS thc costs of running a 5uinmcr holiday club for children In the parish. R¥lirem¢nLs Prc.%entdtion Fund . This fund ha.s been set up ihr(iug'h dviialions from the congregation for ihc purposc of rctiremcnt prcscnthiion5 to mcmbcrs of stsff. Purposes OC Endowment Fuhds The purpose of the Benevolent Fund is to pmvide assisraT]ce ¢0 residcnts of the parish. Pagc 12
Scone and St Martin's Parish Church of Scotland Notes to the Accounts cont'd Year ended 31 December 2024 Unrestrititd Fundi 2024 Restricted Endowmettt Futtds Futtds 2024 2024 Total 21124 Total 2023 Analysis of DoDatlons Uftcrings Christhlas Appcal T&¥ r¥ivvLfLd Legacy rcccivcd Othri thTrnaiii)ns Congr¢gu¢iondl ur8anisaii¢xLS 61.(P50 ?.441 13.946 61.950 2,441 13.946 63.-$67 3.480 13,543 .116 4,IM)7 13.0?5 110 93.725 4.7 93.575 Analysls of P4yments Costs of %eneritln% [ndS l)ff¢ring dnd .%lewdrd.%hip matrrial FundraJ%in¥ LXPLiI.%L.S 203 -375 -f 711 189 375 5h4 375 578 CharltMble i¢tliltl Gii'in¥ to Grow. dllvLalion Pr¢$bcry du¢5 Minisiers tra¥el niher stslTing COXLS I'Éibi-iL repiiir> & 11i4lillteiiaiiLe 58.983 58,983 2.611 52,758 1,4114 1.21JO 23.riiio 24,723 7.572 14),y24 5.910 1.662 Ileating & Iighiing InNurJnL¢ CuunLiI tdx .. NfdlLse Church iilcphonc and iniemet Printing . stationery & advertising EquiprtlLni repair% & rn[enance fiuild Clubs, PdyniLnis MisccllJn¢ous cxpcn5¢S 10,690 7,751 2.246 1,366 2.9.16 1.449 1.970 3.822 124.064 7.11911 1.953 1.953 906 3.1)18 4.D28 ?.041 3.674 13X,319 3.1)1rf 1.21)0 ,041 1.484 4.)4 Goi'ernance ¢osts E"xamin¢r's fcL 91X) 34 834 Mlnister's Stlpend All Church of Scorland COegatIonS ¢11n1(e io thc Naiional Sti&Lnd Fuftd which bears the o)sts of all ministers. Stipends and employerfs contribution% fur nalronal insurance. pen.%ion and housing and luan fund. Minister5. 5tipen<L5 are paid in ac¢ordanc¢ with the national stipcnd xal¢, which is related io ye¥s of servicc. For the year undLY r¢eW th¢ minimum Stid was £31.64? (2023 - £30.135 1 and MlmuM 51iPLnd in the rifth and subsequcni )rars of serviLe £38.884120?j - £37.0321. Page 13
Scone and St Martin's Parish Church of Scot12lld Notes to the Accounts cont'd Year ended 31 December 2024 2024 2023 6. Collections for Third Parlies Children's Ilospice Association Scotland Vision PK PresenGilion to Barbar3 Murray Chrisiian Aid Ciuide Dogs for the Blind Association Disaslcrs EmLrgency Ciee Turkey-syria Earthquak 1.34 114 560 250 125 481 130 298 ,058 1,034 Doiialions wcre madc io thc following charities during the year ". Action Aid 286 286 7. Analysis of Donations from Church Organisations 2024 2023 The Guild Badminton Club Scottish Country Dance Club Tutal inLludcd in Irdnsfcis from Dc5igylldtcd Funds 900 650 900 2,450 500 600 ROQ 1,900 Knit & Clial Group Total shown as donations Irom Con¥rcgational organisalions 110 115 110 8 Reeonclliation of Bank and Deposit Balances Jvith Total funds Unrestricted Restricled Funds Endowment Funds Total Bank and Deposit balances ( Pagelo ) IneStMents. at cost Dr 1991 valuaiion included in Fund balanccs at.31 st Decemb¢r. 1014 Fund balances { Noie 21 146,325 18.498 6.217 171.040 15.002 161.327 2.000 20,498 17.002 188,04? 6.?17 Page 14
ScoDe and St Martin's Parish Church of ScotlaDd Year euded 31 December 2024 APPENDIX FUND.S HEI.D ON BEHALF ()F THE CONGREGATION BI" THE CHURCH OF SCOTI.AND GF.NF.RAI. TRUSTF.ES 2024 2023 CAPITAI. ACCOUNT Credit Balances held at 31 December at cosl 191.910 191,910 Mai'ket Value ofinvcslm¢nts held at 31 December. inLluded in (_rLdi¢ Balances above 22R.5C)3 11971)4 REN'ENUE ACCOUliT I'.redil Balance al I I t)eccmber 10.-176 5.Y56