The Church of Scotland ## - CARGILL BURRELTON PARISH CHURCH OF SCOTLAND ## TRUSTEES? REPORT and ## ACCOUNTS 2024 Scottish Charity Number: SC007283 Congregation Number: 281697 ## Reference and Administrative Information Charity Name: Bankers Charity Registration Number Congregation Reference Num ber: Bank of Scotland 51 High Street Blairgowrie PHIO 6DA CargillBurreltonParish Church of Scotland ``` sc007283 ``` Contact Address: 281697 Trustees Viewlands Campmuir„ Coupar Angus Blairgowrie, PH 13 9LN Minister Kirk Session Members Vacant Kirk Session Clerk: Treasurer: Independent Examiner 1 ## Structure. Governance and Management ## Governing Document The Church is administered in accordance with the terms ofthe Unitary model ofConstitution ofthe Church of Scotland ## Recruitment and Appointment of Trustees The members ofthe Kirk Session are the charity trustees. 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 Presbytety. The Kirk Session may delegate any aspect of its work to committees except those which it is recommended be reserved for the Kirk Session alone. Committees may be appointed from members of the Kirk Session, and others, either from the congregation or outwith it as provided for in the Deed of Constitution. This gives an opponunity to involve people with special skills but also to spread involvement in the process ofChurch Governance. Any committees appointed may be given decision making powers as described in the Deed of Constitution-The Act anent Care of Ecclesiastical Properties (Act IX 1979, as amended) requires that a Fabric Committee be appointed, but otherwise the number and composition of such committees is for the Kirk Session itself to determine. Committees might include "welcome, evangelism, outreach. community, education, communication, development, nurture, youth, membership, eldership, fellowship, hospitality, social, world, and fundraising" (Assembly Council repofi 2003). Pastoral and Finance Committees might also be considered ## Financial Security Document The Kirk Session endorsed and adopted a Financial Security Document which set the instructions of the Kirk Session concerning the Prevention of Fraud. This Policy Document is dated 4th March 2023 and is reviewed annually or whenever circumstance demand it 2 ## Organisational Structure The Unitary Board is chaired by the minister and meets 4 times a year additional meetings held when necessary. Certain responsibilities are delegated to Finance Committee and Property Committee as appropriated. The Kirk Session is responsible for spiritual affairs within the church. The sacrament of Communion is celebrated three times a year. normally on the second Sunday in March and June. and the third Sunday in November. ## Objectives and Activities The Church of Scotland is Trinitafian in doctrine. Refonned in tradition and Presbyterian in polity- It exists to glorify God and to work for the advancement of Christ[t] 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 ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. ## Activities and Achievements in 2024 The Congregational Roil at 31 December 2024 contained 178 members, (84 full members. 94 supplementary members and 2 adherents). Fund Raising A Book Stall was taken by the Church at the Burrelton Market on the Green in the Summer. Charity Shop in Coupar Angus was leased for one week in October. Followed by a St. Andrews Night in November. Donations received from a Christingle Service 2023 was held in Church Funds. The only retiring collection taken was for Poppy Scotland- At Christmas presents were collected and delivered to The Salvation Army Perth ## Guild The Guild meets on the second Wednesday of the month at 2pm (September-April) in the Church Halls. Members organised a Harvest Supper this was well attended by the Community proceeds was shared between Erskine Hospital and the R.N.L.I. (Anstruther and Arbroath). An annual Coffee morning held in March proceeds going to Guild Projects. ## YCSW A successful Grant application to The Gannochy Trust provided funding towards the salary of our Youth & Community Support Worker, shares were sold from our Wolfbill Fund to help with match funding 2024 2025. ## Community Hub The Community Hub has continued to support our local Community enthusiastically supported b3 our dedicated team of 36 volunteers. A new YCSW took up the post in January 2024 Busy Bees (baby and toddler group) runs on two mornings with an average of 6-10 children attending with their carers each week. The Shepherds Hut (Food Waste Reduction Initiative) runs on a Tuesday and Friday and is open to everyone within the Parish. Approx.20 accesses the Hut on a Tuesday and 40 on a Friday. The Community Cafe (Tuesdays12 noon to 1.30pm) continues to be well supported by the local Community, an average of 40 adults and the occasional child attends weekly- The annual two course Christmas Lunch and a Haggis Lunch have proved very successful with 50 people booking for each event. An extra event attracted 48 people to a Strawberry tea in July. ## Other Activities The YCSW organised a Village Pumkin Trail which was enjoyed by families from the Community. Grants: We have been f0!tunate to have received grants from Penh & Kinross to run the following sessions 2 x Cooking Skill Courses for children and teenagers during the school holidays. Only one session was run due to lack of interest from older children. Digital Drop-In: sessions run on a Tuesday afternoon once a month offering IT support. Warm Welcome Fund helps support Together Time which runs on a Friday aftemoon offering hot drinks and occasionally soup. An average of 8 people attend. This grant also supports the Community Cafe Christmas and Haggis Lunch. A Grant from Lidl was also secured to support activities for school children during the holidays. This grant has not been used to date. Donations from those attending the Cafe and Shepherds Hut have enabled the Hub to contribute to the church energy costs, and the ongoing maintenance of the Village Defibrillator and to the YCSW'S salary. TN$tees' Annual Repon Year endee 31 December 2024 Financial Review The Church General Fund, which records unrestricted income and expenditure, ended the year with a balance of Z 16,825 a decrease of (256). In 2024 we contributed 27,564 to Giving to Grow. (in 2023 we made no contributions to Vacancy Allowance). Members Offerings which are the comerstone of congregational income was down only by (242). This was encouraging after a decrease in recent years. Fundraising events Book Stall, Anagrams, Charity Shop & St. Andrews Night raised E2665 an increase of E330 from 2023. In addition to the General Fund (which, in the terminology of charity accounting, is an unrestricted fund), the Church has three designated funds and two restricted funds The Reserve Fund is a designated fund and is available to meet any type of congregational expenditure. At 31 December 2024 the balance of the Reserve Fund was 240,858. The Had/ Fund is a further designated fund. This fund is for renovations, additions or replacement of Congregational Halls. At 31 December 2024 the balance of this fund was El , 762. The final designated fund is the Guild Fund, which has a balance of 2912 at 31 December 2024. The Nancy Robertson Fabric Fund is a restricted fund and may only be used for fabric purposes. No funds were drawn in 2024. At 31 December 2024 the balance of this Fund was E 16,696. The second Restricted Fund is the Grant Account mainly used for successful grant applications and match funding for Youth & Community Support Workers Salary. (Cafe funds are also held in this account. We have a Shepherds Hut, income from this is also placed in Grant account). It was proposed initially in 2023 a further account be opened for those Cafe & Hut Designated Funds, this didn't happen in 2024 dueto uncertainty of our Church, however, it is the intention of the Kirk Session for those funds to be held in the Church General Account this to happen in 2025. At 31 December 2024 the balance in the Grant account was E 18,418. The HUT holds a float of 240.00 4 In addition to funds held locally by our Treasurer, the Church of Scotland Genera/ Trustees in Edinburgh hold two funds on behalfofour congregation. These funds, which are detailed on page 11, were established from the assets of the former Cargil! Church. The firstfund is a Consolidated Fabric Fund. The Consolidated Fabric Fund Capital increased from 239,232.73 to 2373,010.49 due to the sale of the Manse (833,777.76 after expenses). Its accumulated Revenue balance at 31 December 2024 was 218,489. No funds from Revenue were transferred in 2024to General Fund to meet Fabric Costs This fund has increased from 24,339 due to sale of our manse generating higher receipts of Dividend & Interest. The second fund held by the General Trustees is the Wolfhill Endowment Fund, the Trustees in Edinburgh have made a change to this account the Capital and Revenue are now held together. At 31 December 2024 the balance was E 12,509. The Kirk Session agreed units be sold from the Capital to raise 23000.00 match funding for YCSW salary this was carried out in March 2024 for the salary year of 2023/2024. The independently examined Accounts for 2024 are found on pages 7 to 11 ofthis Report Reserves Policy The Church has only one Reserve Fund. It is the policy of the Trustees to hold nine months' expenditure in reserve. ## Statement of Trustees' Responsibilities The members ofthe Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members ofthe Kirk Session are responsible for keeping proper accounting records which must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, Independent Examiner's Report to the Trustees of Cargill-Burrelton Parish Church of Scotland for FY 2024 I report on the accounts of the charity for the year ended 31 st December 2024 which are set out on pages 7 to 11. 6 ## Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation ofthe accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility 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. ## Basis of independent examiner's statement An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison ofthe accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. ## Independent examiner's statement In the course of my examination, no matter has come to my attention other than disclosed below* 1. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44 (l)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## Date: march * As per previous year's accounts, some of the receipts (and consequent payments) held within the Restricted Grants Account (Fund) relate to donations freely made without reservation as to use and hence are not frilly restricted Pending the revision and reallocation of the funds, restricted funds are identified and highlighted within these accounts (R) and hence I regard this issue to be a technical non-compliance and not material. ## - CARGILL BURRELTON PARISH CHURCH OF SCOTLAND ## Scottish Charity Number : SC007283 Receip& and Payments Account ## Year Ending 31 December 2024 7 Unrestricted Restricted Total Total |Offerings and Donations
Fundraising Activities
Bank and Deposit Interest
Charitable Activities
Paid from Reserve
Cost of Generating Funds
Cafe{Hut/Other Expenses
Restficted Payments
Total Payments
Excess of ReceiQts over Pa mentsl
for Year before Transfer
Use of Premises
Receipts from Collace
Véddings
and
Funerals
Misællaneous
EDF Electricity Refund from Manse
Repairs to Manse
YCSW Gannochy Trust
Salary VWfhill Fund
YCSW Salary
Guild Receipts
K Grants & Aldi
Shepherd's Hut Receipts
Tc%al Receipts|Funds
Funds (R)
Funds
General
Designated
Note
2024
2024
2024
4
20,637
4104
24
2665
2,665
135
2,117
829R
3,081
5
33 148
3,426
200
36,774
7,351
7.351
15742 R
15,742
23,437
2,117
4.933
30 487
1 211
872
3631
1211
953
3631
3 000
9 675
9,675
3,000
2716
2,716
2 750 R
2 750
8,552
34,130
4,833
25,910
64873
33,205
3,426
925
1,407
59,924
49,810
4949
7.202|30 487
1211
953
3631
9,675
3,000
2,716
2 750
8,552|Funds
2023
23 991
2.095
2 107
21 760
9 513
18.453
28,193
520
9,000
1 847
5.598
10,071
57,013| |---|---|---|---| Transfers between Funds 8 General to Grant - YCSW (3.000) 3 000 General to Grant- Cafe Gift Aid Tax Repayment (950) Grant to General -ElectricityGrantsJCafe Contributions 2.969 Net Transfers Excess of Receipts over Paymt's for Year 9 ## - CARGILL BURRELTON PARISH CHURCH OF SCOTLAND ## Statement of Balances ## At 31 December 2024 |Balances carried forward
95,471
Held thus:-
Bank Current Account
Guild Current Account
Cash Held by Guild
C of S Investors Trust Deposit Fund
Grant Account
1,000 units in the Growth Fund of the
Church of Scotland Investors Trust
(cost - E500)
Bank and Deposit Balances
Balances brought forward
Movement in Year:-
Excess of Receipts over (Payments)
Investments at Market Value|16,825
90,522
16,825
899
13
421620
16,825
43,532
Unrestricted
Funds
General
Fund
Desiqnated
Funds
2024
2024
16,881
42,125
(56)
6,380|43,532
16,696
18,418
35,114
Restricted
Funds
2024
31,516
3,598|35,114
16,825
899
13
59,316
18,418
95,471
Total
Funds
2024
90,522
4,949
6,380|16,881
1 ,609
13
56,370
15,649
90,522
Total
Funds
2023
83,320
7,202
5,830| |---|---|---|---|---| |||||| |||||| 8 CARGILL-BURRELTON ~~PARISH CHURCH OF SCOTLA~~ ND ## Notes to 2024 Accounts ## 1 Trustee Remuneration and ExQenses services as Church Organist received a salary of 2046 David Martin Joinery Contractor (Trustee) received 2251 & The sum of 23118 was paid in resprect of Pulpit Supply. ||||2024|Receipts Between NC's Payments|Receipts Between NC's Payments|Receipts Between NC's Payments|2024| |---|---|---|---|---|---|---|---| ||Net Transfer Between A/C's||o||(981)|o|| ||Unrestricted Funds|||34130||33.205|| ||(a) General Fund||16,881||||| ||(b) Designated Funds||||||| ||Reserve Fund||38,828|2 030|||40858| ||Hall Fund||1 675|87|||1 762| ||Guild Fund||622|2 716||3 426|912| |2|Movements in|Funds|At 't January|Transfer At 31st December|||| |42125
Total Unrestricted Funds
Restricted Fund
Nancy Robertson Fabric Fund 15867 Grant /Cafe Account
15649
Transfer Between AIC's
Total Restricted Funds
31 516
Total Funds
90,522||4.833||3 426|43 532| |---|---|---|---|---|---| ||||||| |||33.963
829
25.081|(981)
981|36,631
23 293|60.357
16
696
18418| |||25,910|981|23,293|| |||64,873||69,924|96,471| ## PurQoses of Pesiqnated Funds Reserve Fund: this fund is available for meeting any type of congregational expenditure Hall Fund: this fund is for renovations, additions or replacements of the 11 congregation's Halls Guild Fund: this fund is for the activities of Cargill-Burrelton Church of Scotland Guild ## PurQose of Restricted Fund Grant Account: This was opened 2018 for Grants received and retention of Cafe Funds Cafe and Hut Funds (Designated) are held in this ale. Nancy Robertson Fabric Fund: this fund was established by testamentary settlement and its use is restricted to fabric expenditure |3
Anal|Collections for Third Parties
Scottish Poppy Appeal
sis of Offerings and Donations|Unrestricted
Restricted
~~F~~undsFund
General
Designated
Fund

2024
2024
2024
12-723
2 460
4 839
615|Unrestricted
Restricted
~~F~~undsFund
General
Designated
Fund

2024
2024
2024
12-723
2 460
4 839
615|2024
2023
55
`legal`
Funds
Funds
2024
2023
12 723
13723
g
705
4 839
3 787
615
776| |---|---|---|---|---| |Total
Notes to the 2024 Accounts
Other Offerings and Donations
23,991
20,637
Gift Aid Donations
Open Plate & Gift Aid Small Donations
Scheme
Tax Recovered on Gift Aid Donations||||| |||Fund
||| ## 4 Anal sis of Offerings and Donations ## 5 Anal sis of Pa ments ## Charitable Activities (e) Payments Giving to Grow Stipend Endownment Allowance Less Allowances Presby Glebe Vacancy Insurance Architec Fee Upkeep of Church Grounds Printing, Stationery; Photocopying Collace Link YCSW salary & Pension Grant Spends Repairs to Manse Manse Electricity Minister Travel Presbytery Dues Pulpit Supply Organist Gardener, Cleaning. Payroll Services Fabric Repairs and Maintenance Heating and Lighting Hub/Fareshare & Cafe Expenses Other Expenses Guild Payments ## (b) Donations Guild and Other Projects ## Cost of Generating Funds 20 391 20 391 12 |(3.219)||(3219)||||||| |---|---|---|---|---|---|---|---|---| ||||33,148||625|23,292|57,065|47,194| |7 564||7564||||||| |3,631||3631||||||| |453||453||||||| |||||-i 15||||| |506||506||488||||| |3,118||3,118|3303|||||| |4 669||4 669|5|436||||| |3.334||3,334|1|148||||| |4 433||4 433|3542|||||| |1 791||1 791|2,107|||||| |1 716||716||||||| |100||100||100||||| |||||481||||| |872||872||||||| ||14154|14 154|12|814||||| ||1 588|1 588|5639|||||| ||7 385|7 385|8978|||||| |961|165|1 126|1|752||||| |625||625||||||| |(9 608)||(9,608)||||||| |Offering Envelopes|||57||||57|84| ||||33,205||3,426|23,292|59,923|49,810| ## 6 Minister'S "(EDA Congregations do not pay directly for the stipend and related costs of their own minister. Al congregations contribute to the National Stipend Fund (as part of their Ministries and Mission Contribution) which bears the costs of all Ministers stipends and employers contributions for national insurance. pension and housing & loans funds. Ministers stipends are paid in accordance with the National Stipend Scale, which is related to years of service. For 2024 the minimum stipend was €31 642 Maximum Stipend in the 5th and subsequent years of service• E3e;8B4 ## - CARGILL BURRELTON CHURCH OF SCOTLAND APPENDIX TO 2024 ## ACCOUNTS ## FUNDSHELD FOR THE CONGREGATION BY THE CHURCH OF SCOTLAND ## GENERAL TRUSTEES |GENERAL TRUSTEES||| |---|---|---| |(1) CONSOLIDATED FABRIC FUND|2024|2023| |CapitalAccount||| |Balance at 31 December 2024 (at cost)|373,010|39,232| Includes Transfer from 85 Manse Sale 23333778 after Expenses. 13 Market Value of balance at 31 December 2024 2391 ,208 36 ## Revenue Account ## Receipts |Dividend received on Capital Account
Interest received on Revenue Account
Payments
Revenue released by General Trustees for Congregational Fabric Expenditure
Excess Receipts
Balance at 1 January
Admin. Cost
Balance at 31 December|14 575
1 850| |---|---| ||14.575
4.339
(126)
1
850
23493
(11)| ||6 509
1,751
8 066
18,489
4,339| The Capital and Revenue Funds can be released to meet Congregational fabric expenditure upon the production of vouchers to the Genera/ Trustees Any release of money from the Capital Fund requires Presbytery approval ## (2) WOLFHILL ENDOWMENT FUND ## - expendable (e% Capital Acgounn ## Balance at 3'] December2024(at cost) |Credit balance held at 31 December 2024 at
cost 212509.59
Market Value of balance at 31 December 2024 215, 192.34
Gain from Sale of Units. (Units sold for YCSW Salary)
647
Revenue Account
Receipts
Dividend and Interest received on Capital Account
398
Dividend and interest received or Revenue Account
468
Payments
Revenue released to Congregation by General Trustees for-
866
YCSW salary
(3 000)
Excess (Payments) Receipts
Balance at IJanuary 2024
2192
Balance at 31 December 2024 (AIC Funds transferred to Expendable A/C)|62
747
747
1 445| |---|---| Both the capital and accrued revenue are available. on production of vouchers to the General Trustees, to meet the cost of (a) transport hires for the benefit of members in the Wolfhi/l section of the parish (b) travel expenses of the parish minister and any Presbytery appointed locum (c) congregational fabric expenditure and (d) such other purposes as may be agreed by the Kirk Session the Presbytery and the Genera/ Trustees. 14