Strathblane Parish Church of Scotland Congregational Accounts for the year ended 31 December 2024 Congregation No: 231433 Scottish Charity No: SC007261
Strathblane Parish Church of Scotland Trustees, Report Year ended 31 December 2024 The Trustees present their annual report and financial statements of Strathblane Parish Church of Scotland for the year ended 31 December 2024. The financial ststements have been prepared in accordance with the accounting policies set out on pages 10 and 11 in the accounts and compty with the General Assembty Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Ststement of Recommended Practice (January 2015) as amended, in accordance with the requirnents of Financial Reporting Standard 102 (FRS 102). Ob"ectives and Activities The Church of Scotland is Trinitarian in doctrine, Refomied in tradition and Presbyterian in polty. 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 ministy. It cfroperates with other Churches in various ecumenical bodies in Scotland and beyond. Wrthin our own church, 2024 has seen us continue with weekty morning services in our Sanctuary, with children from Sunday Club attending for the first part of the service, before going to their own activities and learning in the Kirkrooms. The time of our service has, however. been altered, from 11 a.m. to 11.30. This has been the result of our linkage with Killeam Kirk as per the Presbytery Mission Plan. On 25th February, both congregations, Killeam and Strathblane, voted to accept the basis of linkage document and to accept Stuart Sharp as the minister of both churches. This having been agreed, preached his first service here in Strathblane on Palm Sunday, 241h March. A fomial linkage service took place with Presbytery members in attendance, on 25th April. Youth work conts.nues with Sunday Club, Messy Church, Scripture Union in the local Primary School, assemblies and end of term services for the school and a link with Strathendrick Teens which supports young people from across Balfron, Drymen. Killeam and Strathblane. Cuppa Time contsnues to grow, reaching out in the communty to those who may feel isolated, and giving a wami, caring space to both those cared for and their carers. In keeping with our commitment to serving our community, we continue to have groups such as 'Fun Hur outdoorlindoor playgroup and a parentsl antenatsl coffee group held weekty in our Kirkrooms. We also have a Session Member at every monthly Communty Council Meeting who reports back to Session advising us rf we should be writing in support of any particular issue. A Christrnas card was sent to every house in the parish with the service times for this special part of the Christian year, as an Outreach to those who may not attend church on a regular basis. This year, at Christsnas. services at Killeam were also included The Strathendrick Pipe Band has taken on the responsibility for the Remembrance Day Parade, but we have continued to contsct and coordinate those laying wreaths and the attendance of the unifomied organisations at church on the day. Minister: For the first few months of the year, we were overseen by our Interim Moderator, He and his team oversaw the vote on 25th February. We are indebted to him for his care of us during our time in vacancy. continued to serve as locum until the linkage and has stepped in for pulpit cover on several occasions since. He has been a great friend and mentor to this congregation and we hope that he will continue to stay in close contact with us. has been the been mentor to a student, linked congregations for the last nine months, and, since October has Together they have proved a strong, committed and inspiring team and our weekly teaching has been greatly enhanced by their dedication to the word of God and Bible knowledge, and as an added extra, their musical prowess. AA Worshlp: Sunday services are now held weekly at 11.30 and communion is held 4 times a year in both churches. We have also joined together with Killearn for joint Easter Services. An outdoor Remembrance Day service was held at the local War Memorial. This was attended by members of the local Catholic church St Kessogs, a number of young people from the local uniformed groups and representatives from the local community and the armed forces. As this is a time when it is impossible for a minister to be in two places at once, the service was tsken by WhO has lately finished his studies in the ministy. The Christingle Service continues to bring in families who may not otherwise attend church on a regular basis, and seems to grow eve ear. Our organist, work permits, provides weekly musical support for our Sunday services, and, whenever her neral cover. She is also assiduous in ensuring there is cover when she is unavailable. She has also begun tuition in playing the organ and this is adding to her already much appreciated musical gifts.
Strathblane Parish Church of Scotland Trustees, Report (continued) Year ended 31 December 2024 Our first moming service of 2025 took the form of a Songs of Praise, with hymns suggested by members of the congregation. It is hoped to peat this kind of service. Dlsclpleshlp: Home Bible Studies and weekly prayer meetings are now meeting regularty face to face and the Mission and Discipleship group ran a Prayer Course early In 2024. This group has also liaised with Glasgow City Mission and Start Up Stirling, amongst others, to provide foodstuffs from the Harvest Sunday and Christmas gifts from the December gift service. The Fellowship Group once rn0 organised a very successful concert in church, open to all in the communrty. They also joined with the Guild to hold a charity Christmas Card Sale. Support for World Mission has also continued and the weekty mid - week prayer group support this work both in prayer and financially. Youth Work: Our young people take part in church each week for the first part of the moming service before leaving for their own time of leaming in the Kirkrooms. The young people stay in church for Communion. Messy church joined together in December and decorated the church and tree for Christmas. The Gulld: Through its own organising committee, which comes under the oversight of the Kirk Session, the Guild meets fortnightly from October to March. This year the Guild was able to hold a full Plant Sale and coffee morning in May. In October the Guild assisted the Fellowship Group with the Charity Christmas Card Sale, this event was well supported by the communty, but it is noticeable how many charities are no longer producing Christmas cards. Elders: Elders continue to keep up personal contact with members of their districts and also attend regular Session meetings. This year elders from both Kirk Sessions met in December. This was primarity an infomial get t ether but joint initiatives were also discussed. our Presbytery Elder keeps the Session well informed of Presbytery meetings and his reports and forwarding of relevant parts of the weekly Presbytery Round Ups is extremely helpful. Other Servlces: Once more, we were able to hold our Harvest in October and the congregation responded very well with food donations and financial gifts. A great response was given to the appeal for toys and gifts at Christmas and these were distributed to two charities, Glasgow City Mission and the Salvation Amy. Members of the communty again joined together with several church members to make up an ever- growing collection of Samaritan's Purse Christmas boxes. This massive effort is cfrordinated and overseen by a dedicated church member whose house is all but consumed by boxes before the delivery. Stswardshlp: Our day of giving this year will be, as previously stated, in March 2025. Worfd Mission: The Church supports a number of Missionaries serving overseas wth prayer and financial support whenever possible.
Strathblane Parish Church of Scotland Trustees, Report (continued) Year ended 31 December 2024 Achievements and Perforniance During vacancy, the congregation continued to support one another and welcomed minister. The congregation has adapted willingly to any changes that have been ma new form as linked congregations. Our Fabric Convenor, has continued to serve the church th great dedication, and it is to his credit that so much of his work is done so well that no one notices problems as he has them fixed before they cause great inconvenience to us. as their new e and grow together in their We have been able to continue our Flower Ministy with several members o flowers, but also arranging them in the sanctuary for each Sunday Service. breach following stepping back. , not onty supplying has stepped into the as treasurer, is invaluable. Her abilities with the finances of the church mean that our accounts are metsculously detailed and correct. The role of Safeguarding Officer was held by lth, but she has stepped down from this role and we are urgently seeking a replacemenL ile this year has been a time of change and new beginnings, we have been able to look towards the constancy of God's care, trusting in Him to lead and guide us in the days and months ahead. Financial Review The offerings in the year were £42,350 (2023: £40,824) an increase of 3.7%. Gift Aid has decreased by 0.2%, Open Plate has InCaSed by 49.OOA and there was no giving in Non-Grft Aid envelopes this year (2023: £210). Giving under Grft Aid represents 87.OOA and through the Open Plate 13.OOA of the total offerings. Income Tax paid by donors on Gift Aid donations can be recovered from the Govemment. The Gift Aid Small Donations Scheme allows us to recover tax on up to £8,000 of our Open Plate, Non-Gift Aid envelopes and other donations under £3Q. Tax recovered on Gift Aid accounted for 19.50A of the totsl Voluntary Income. The value of our investments in The Church of Scotland Investors Trust increased by £11,703 (5.60A). The costs of running the church continued. In total, our costs were £85,979 (2023: £96,776). Our main cost is Giving to Grow £33,248 (2023: £36,265). W¢ now have no employees. Cleaning, musi¢ and administration services are provided by local businesses and are now induded under those headings in the Accounts. Fabric costs decreased from £9,123 to £8,387. The main fabric expenditure was the roughcasting of the manse. Our energy costs have increased from £8,057 to £10,536. This increase was expected as our contract for electricity renewed at 1 October 2023 and for gas at 1 April 2024. The renewals were at a greatly Increased rate.
Strathblane Parish Church of Scotland Trustees, Report (continued) Year ended 31 December 2024 Investment Polic and Perfomiance Both Income and Growth Fund Units are held in The Church of Scotland Investors Trust to ty to achieve the best return (both income and capital) on the funds held. Over the years a higher return has been achieved than that ich would have been achieved in deposit accounts. Risk Mana ement The Trustees are aware that the average age of the congregation Is high and steps contlnue to be taken to try to encourage younger adutts and children to come to church. Christian outreach through Messy Church, Holiday Clubs, involvement in the primary school and other events involving young people and their parents is organised on an on-going basis. The Trustees are also aware that keeping income at the level necessary to meet the regular runnlng costs of the church is an ever-present risk. People are encouraged to review their gNing annually through articles in the Church magazine, Comerstone, prayer and preaching Reserves Pollc The charity trustees have considered the reserves required and have taken into account their current and future liabilities. It is the Trustees, policy to hold unrestricted reserves of at least six months, expenditure. At the year end the Church held unrestricted funds of £205,189 of which £14,774 had been designated for Fabric Fund and £8,550 for the Session Fund for the purpose of Christian outreach. The remaining balance of £181,865 is held in reserve in the General Fund. The reserves are sufficient to cover six months. expenditure. The Church also held £128,033 of restricted fvnds. These have been provided for the purposes specified in Note 17. Structure Governance and Mana ement Governing Document The Church is a registered charity. number SC007261, administered under a Unltary Constitution and Is subject to the Acts and Regulations of the General Assembty of the Church of Scotland. Recruitment and Appointment of Trustees The trustees are the members of the Kirk Session. 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 Kirk Session is chaired by the minister. Organisatlonal Structure The working groups, under the supervlslon of the Klrk Session, are contlnuing to work well and take exciting leads in the development of fellowship, ministy and misslon and discipleship together with dealing with fabric and finance. The Kirk Session which meets up to ten times a year is responsible for all spiritual and temporal affair3 within the church.
Strathblane Parish Church of Scotland Trustees, Report (continued) Year ended 31 December 2024 Reference and Adminlstratlve Information Trustees Members of the Kirk Session Principal Office-bearers Principal Office Strathblane Parish Church of Scotland 2 Campsie Road Strathblane, G63 9AB Charity Number SC007261 Independent Examiner Bankers Royal Bank of Scotland 24 Douglas Street Milngavie, G62 6PB Virgin money 32 Sylvania Way South Clydebank, G811RP
Strathblane Parish Church of Scotland Trustees, Report (continued) Year ended 31 December 2024 Trustees, Res onsibilities in Relation to the Financial Statements The charity trustees are responsible for preparing a trustees, annual report and financial statements in accordance th applicable law and United Kingdom Accounting Standards The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the chanty and its financial activities for that period. In preparing those financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the method and principles in the applicable Charities SORP; make judgments and estimates that are reasonable and pruden( stste whether applicable accounting stsndards and ststements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and prepare the financial ststements on the going concem basis unless it is inappropriate to presume that the charity will continue in operational existence. The trustees a responsible for keeping proper accounting records which disclose wth reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply wth the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also SPonSible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity inf0mtion on the congregation's website. Approved by the Trustees and signed on their behalf, Session Clerk 04 February 2025
Strathblane Parish Church of Scotland Independent Examiner's Report to the Trustees of Strathblane Parish Church of Scotland (SC007261) I report on the accounts of the charity for the year ended 31 December 2024 which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows and Notes to the Accounts. Respectlve responsibilities of trustees and examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibilty 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. Basls of Independent examlnefs statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequenty I do not express an audit opinion on the view gNen by the accounts. Independent examlnofs statsment In the course of my examination. no matter has come to my attention, 1. which gives me reasonable cause to believe that in any material respect the reqU1Ments. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord wth the accounting records and compty wth Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or 2. to Nthich, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. 2025
Strathblane Parish Church of Scotland Ststement of Flnanclal Actlvltles for the year ended 31 December 2024 Note Unres- tricted Funds 2024 Res- trlcted Funds 2024 Unres- tricted Funds 2023 Res- trfcted Funds 2023 Total Totsl 2024 2023 Income from Donations and legacies Charitsble activities Other activities Investrnents Income from Organisations 58,008 530 1,437 59,445 530 2,977 12,973 3,390 60,750 640 3,989 6,655 2,854 63,604 2,977 8,319 3,989 10,021 4,982 4,654 3,390 4,982 Total income 69,834 9,481 79,315 72,034 11,202 83,236 Expenditure on Raising funds Charitable activities Organisatsons 87 87 87 87.963 87 80,767 82,433 3,459 3,249 5,477 91,212 5,477 3,459 Total expenditure 80,854 5,125 85,979 88.050 8,726 96,776 Net incomel(expenditure)before gains and losses on investrnents Gainl(Loss) on revaluation of investments (11.020) 4,356 (6,664) (16,016) 2.476 (13,540) 4,199 11.703 7,926 11.935 Net Income/(expenditure) (3,516) 8,555 5,039 (8,090) 6.485 (1,605) Reconciliation of funds: Total funds brought forward 208,705 119,478 328,183 216,795 112,993 329,788 Totsl funds carried forward 205,189 128,033 333,222 208,705 119,478 328,183
Strathblane Parish Church of Scotland Balance Sheet as at 31 December 2024 Charlty Number: SC007261 2024 2023 Notes Fixed Assets Tangible Assets Investments Total Fixed Assets 10 221,447 221,447 209,744 209,744 Current Assets Debtors Deposit and Bank Cash Total Current Assets 11 12 13 3,857 114,071 112 118,040 5,229 116,685 225 122,139 Liabilities Creditors falling due within one year 14 6,265 3,700 Net Current Assets 111,775 118,439 Net Assets 333,222 328,183 The Funds ofthe Charity 15,17 Unrestricted Funds General Designated 181,865 23,324 197,439 11,266 205,189 128,033 208,705 119,478 Restricted Funds Total Charity Funds 333,222 328,183 The accounts on pages 8 to 18 were approved by the Kirk Session on 04 February 2025 and signed on their behalf by Session Clerk Depute Session Clerk
Strathblane Parish Church of Scotland Accounting Pollcies Year ended 31 December 2024 The prlndpal accounting polldes, whlch have been applled conslstently In the current and precedlng year In dealing with items which are considered material to the accounts, are 8et out below. Basis of preparatlon The accounts have been prepared in accordance with Accounting and Reporting by Charitles: Statement of Recommended Practlce applicable to charities preparing their accounts in accordance with the Finandal Reporting Standards applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014, the Charities and Trustee Invesknent (Scotland) Act 2005 and the Charitles Accounts (Scotland) Regulations 2006 (as amended). Fund accountlng Funds are classffied as either restricted fvnds or unrestricted funds, defined as follow8. Restricted funds are fvnds subject to specific requirements as to their use which may be declared by the donor or th their authorlty or created through legal processes, but still within the wider objects of the charity. Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the charty. If parts of the unrestricted funds a earmarked at the dISction of the Trustees for a partkular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legalty restrict the Trustees, discretion to apply the fvnd. Incoming resources Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been mec it is probable that the income will be receNed and the amount can be measured reliably. Resources expended Expenditure is recognised on an accruals basis as the liability is incurred. Donated services and facilities Donated professional services and donated facilities are recognised as income when the charity has control over the item. any conditions associated wth the donated rtem have been met, the receipt of economic benefft from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not CognISed. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equNalent economlc benefit on the open market; a corresponding amount is then recognised as expenditure in the period of reIpL Interest recelvable Interest on funds held in deposit is Included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Flxed assets The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, induding the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Ststement of Financial Activlties In the period in whlch the liabllty arises. All tangible fixed assets costing in excess of £5,000 havlng a Ivalue to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straight - line basis to write off the cost or inftial value less residual value of tsngible fixed assets over their estimated usefvl lives: Fixtures, fittings and office equipment 5 yearn Copier 10 years Investments Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, rf purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses 10
Strathblane Parish Church of Scotland Accounting Policies (continued) Year ended 31 December 2024 represent the dInCe betvfftn the proceeds on dlsposal and the market value at the stsrt of the year or cost rf purchased in the year. Taxation Strathblane Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxatlon on Its charitable activities. The charlty Is not reglstered for VAT and resources expended therefore include irrecoverable input VAT.
Strathblane Parish Church of Scotland Notes to the financial statements for the year ended 31 December 2024 1. Donatlons and Legacles Unre tricted Funds 2024 Lknres- tricted Funds 2023 tricted Funds 2024 Total tricted FurKIs 2023 Total 2024 2023 Nbn-(>ft Aid EnpeS Gift Aid Open Plate Other donations Gift Day Legacies Tax recOred Cororegational (*ganisations 210 36,920 3,694 2,967 210 36,920 3,694 5,821 36,847 5,503 1,948 1,736 36,847 5,503 3,385 1,736 1,437 2,854 5,000 10,811 1,148 63,604 11,292 682 58,008 11,292 682 59,445 10,811 1,148 60,750 1,437 2,854 2. Income from charitable activities Unre tricted Funds 2024 Res- tricted Funds 2024 Unres- tricted Funds 2023 Res- tricted Funds 2023 Total Total 2024 2023 Weddings and Funerals 530 530 640 640 3. Income from other actlvltles Unres- tricted Funds 2024 Res- tricted Funds 2024 Unres- tricted Funds 2023 Total tricted Funds 2023 Total 2024 2023 Use of Prerrises FurKI Raising 1,909 1,068 2,9TI 1.909 1,068 2,977 3,989 3,989 3,989 3,989 12
Strathblane Parish Church of Scotland Notes to the financial statements for the year ended 31 December 2024 (continued) 4. Investment Income Lknres- tricted Funds 2024 Unres- tricted Funds 2023 tricted Funds 2024 Total tricted Funds 2023 Total 2024 2023 Deposit interest Dividends recei 3,283 5,036 1,837 2,817 5,120 7,853 2,210 4,445 1,118 2,248 3,328 6,693 8,319 4,654 12,973 6,655 10,021 5. Income of organisations Unres- tricted Funds 2024 Unres- tricted Funds 2023 tricted Funds 2024 Total tricted Funds 2023 Total 2024 2023 The (ajihj 3,390 3,390 4,982 4.982 13
Strathblane Parish Church of Scotland Notes to the financial statements for the year ended 31 December 2024 (contlnued) 6. Analysls of oxpendlture Lknres- tricted Funds 2023 tricted FurKIs 2024 tricted Funds 2(Y24 Total tricted Funds 2023 2024 2023 Raislng Funds OfferirKJ EnloFeS 87 87 87 87 87 87 87 87 Charitsble ktivities G'ving to (>¢ Presbytery Dues Minister's Ewses Locum Pulpit Suppty COU11 Tax Fabric Repairs & Maintenance Pt arKI Light Insurance OtrEr Fabric Costs Adrrinistrab"on (gan & Music Y(xJth Work Cxtreach (¥ound Maintenance 33,248 33,248 36,265 1,105 834 3,871 36,265 1,105 834 3,871 490 2,266 2,627 8,057 2,976 9,123 6,626 4,299 337 1,010 2,017 2,279 7,030 91,212 812 2,184 812 2,184 1,429 3,291 10,536 3,639 8,387 5,151 4,359 1,429 3,291 10,536 3,639 8,387 5,651 4,359 2,266 2,627 8,057 2,976 8,676 6,126 447 337 1,010 2,017 2,007 1.141 2,945 1,820 1,141 2,945 1,939 1,047 82,433 119 1,047 272 2,030 3,249 Charitable Donations 80,767 87,963 Organlsations The lkI 3,459 3,459 5,4T7 5,4TI 3,459 3,459 5,477 5,4TI 5,125 85,979 88,050 8,726 96,776 The trustees consider there is only one charitable activity to which the support costs relate. 7. Stsff costs and numbers There were no employees in 2024 or 2023. All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employerfs contributions for national insurance, pension and housing and loan fvnd. 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 fifth and subsequent years of service, was £38,884. 14
Strathblane Parish Church of Scotland Notes to the financial statements for the year ended 31 December 2024 (continued) 8. Trustee remuneratlon and related party transactlons As is customary, the Minister occupies the Manse on a rent-free basls. The related Council Tax and telephone bills are paid by the Church. Durin ter received reimbursement of travel expenses totalling £812. a Trustee, received £3,900 for the provision of music in the Church. During the year a total of £15,765 (2023: £16,473) was donated to the church by trustees. 9. Tangible Fixed Assets 2024 2023 Cost of Copier Depreciation brought ford Charge for the year Depreciation carried ford 5,029 5,029 5,029 5,029 5,029 10. Investments 2024 2023 Market value at 31 December 2023 Unrealised gainl(loss) on investments Market value at 31 December 20224 209.744 11,703 221,447 197,809 11,935 209,744 Investments at cost 168,981 168,981 The following investments are held: Church of Scotland Investors Trust Growth Fund Church of Scotland Investors Trust Income Fund 19,704 Units (2023: 19,704 Units) 8,656 Units (2023: 8,656 Units) 11. Debtors 2024 2023 &'ft Aid Tax Refund Due Listed Places of Worship Rental Inco Insurance Other 2,854 218 345 410 30 3,857 623 1,112 400 5,229 15
Strathblane Parish Church of Scotland Notes to the flnanclal statements for the year ended 31 December 2024 (continued) 12. Deposits and bank 2024 2023 Church of Scotland I ntOrS Trust Deposit Deposit Account Current Accounts The lId Savings Account The lId Current Account 95,835 10,252 5,500 579 1,905 95,835 11607 6,691 570 1,982 114,071 116,685 13. Cash 2024 2023 Church The Fr Fund 178 47 225 112 112 14. Creditors 2024 2023 Accruals 6,265 3,700 15. Analysis of Net Assets Among Funds General Designated Restricted Total Investments Current Assets Current Liabilities Net assets at 31 Dec 2024 122,717 65,413 (6,265) 181,865 15,214 8,110 83,516 44,517 221,447 118,040 (6,265) 333,222 23,324 128,033 16. Volunteers In common with all congregations of the Church of Scotland, the congregation benefits from the contributions made by volunteers who give their time and tslents willingly for the benefft of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activty would be unable to continue were it not for the commitment shown. 16
Strathblane Parish Church of Scotland Notes to the financial statements for the year ended 31 December 2024 (contlnued) 17. Movements In fund At1Jan 2024 Incomlng Outgoing Unrealised Transfers Resources Resources Gain At 31 Dec 2024 Restrlcted funds Church Development Fund Mission Fund Outreach Fund Window Fund Flower Fund Designated Guild Fund 43,004 7,502 63,540 2,720 160 2,552 119,478 1,714 1,552 2,533 108 1,546 270 2,285 98 46,264 7,777 68,358 2,926 225 2,483 128,033 1,547 119 3,459 5,125 3,390 9,481 4,199 Unrestricted funds Designated Fabric Fund Designated Session Fund General Fund 2,938 8,328 197,439 208,705 117 1,400 68,317 69,834 8,387 1,477 70,990 80,854 106 299 7,099 7,504 20,000 14,774 8,550 181,865 205,189 (20,000) Total funds 328,183 79,315 85,979 11,703 333,222 Purposes of Restricted Funds Church Development Fund: Donations restricted by the donors to meet repairs and improvements to the buildings and the organ. Mission Fund: Provides financial assistsnce for Church work beyond the nomial operation of the Congregation. Outreach Fund: Projects to promote outreach within the communty The Window Fund: Assists with the cost of maintenance of a family memorial stained glass window. The Flower Fund: Assists with decoration of the Church and Christian Outreach. Guild Fund: Funds retsined at the discretion of the Guild. Purposes of Unrestricted Funds Fabric Fund: Funds set aside for the maintenance of the Church property. Session Fund: Funds set aside to enable the Kirk Session to fulfil the function of Christian Outreach through Youth Organisations, Missionary Societies and other related activities. 17
Strathblane Parish Church of Scotland Notes to the flnanclal statements for the year ended 31 December 2024 (contlnued) 18. Collections for third partles 2024 2023 (F 300 400 SIM OMF Poppy Scotland Conynunity De*lowEnt FurKI Tearfund Children's Society stsrt Up StirlirKJ 300 300 167 72 503 40 20 2,030 45 30 1,047 19. Donations 2024 2023 Tearfund Earthquake Appeal 5,000 20. Donations made by the Gulld to charoty 2024 2023 Strathblane Parish Church Strathcarron Hospice CHAS Other Donations £200 and under 1,054 3,000 80 2.580 675 4,729 18