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 requi￿rnents 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 InC￿aSed 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 inf0m￿tion 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 reqU1￿Ments.
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 dISc￿tion 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 re￿IpL
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 dI￿nCe 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 En￿￿peS
Gift Aid
Open Plate
Other donations
Gift Day
Legacies
Tax recO￿red
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 En￿loFeS
87
87
87
87
87
87
87
87
Charitsble ktivities
G'ving to (>¢
Presbytery Dues
Minister's Ewses
Locum
Pulpit Suppty
COU￿11 Tax
Fabric Repairs & Maintenance
P￿t 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 fo￿rd
Charge for the year
Depreciation carried fo￿rd
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 n￿tOrS 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 F￿r 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