The Church of Scotland
Stirling: Holy Rude Viewfield Church of Scotland
(Union of Holy Rude and Viewfield Erskine)
TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS
Year ended 31 December 2024
CoDgregrdtion Iyo: 281712
Charity No: SC007533

Index
Pagc
Contents
Trustees Annual Report
Independent Examiner's Report to the Trustees of Holy Rude
Viewfield Church of Scotland
Statement of Financial Activities - Income and Expenditure
Balance Sheet
9-10
Accounting Policies
11-17
Notes to the Accounts:
Note l Donations and Legacies
Note 2 Income from Charitable Activities
Note 3 Income from Other Trading Activities
Note 4 Investment Income
Note 5 Other Income
Note 6 Analysis of Expenditure
Note 7 Staff Costs and Numbers
Notc 8 TrLS8tee Remuneration and Related Party Transactions
Note 9 'fangible Fixed Assets
NTote l O InN'¢stments
Note I l Debiors
Note 12 Crcditors
Not¢ 13 Analysis of Assets Among Funds
Note 14 Volunteers
Note 15 Movement in Funds
Note 16 Collections for Third Parties
Appendix.. Fund5 held on behalf of the congregation by the Church
of Scotland Cieneral Trustees

STIRLING: HOLY RLTDE VIF.WFIELD CHURCH OF SCOTLAND
TRUSTF.ES ANNUAL REPORT
Year Ended 31 December 2024
The trustees prescnl their annual report thd financial statemcnts of the charity for the year
endcd 31 December 2024. ThL financial stat¢menls have been prep￿d in accurdanLC With
the accouniing policies out in Note I to lh¢ accounls and comply with the Q¥enerai
A¥sembl)' Regulation8 for cong>re￿JalIonal Fin(InLL". the Charities and Trustee Iiiv¢slment
(Scotland) Act 2005. th¢ Charilies Accounls Iscoiland) Rebjulalions 2006 (a5 amended) an
ALcounting and Reporting by Charitie5.' Statement of Recommended Praclice applicable t
hdritics preparing their accounts in ac¢ordarAce ￿1th Ihe financial Rcporting Standard
applicable in th¢ UK and Republic of Ireland published on 16 July 2014.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, refonned in tradition and Presbyterian i
polity. It exists to glorify God and to w'ork for the advancement of Christ's Kingdom
throughout the world. As a national Church, il acknowledges a dislinctive Lall <wd dull, lo
bring the ordinances of religion t() the people in every parish of Scotland ihrougTh a territor
minisiry.. It ¢O-OPCTales with othcr Churuhes in N'arii)u% ecumenical bodies in Scotland an4
be}'ond.
The Vungregation of Siirliiig.. l.loly Rude Ille￿,t1e1d is an active union of Holy Rude and
Vierficld Erskine. Activiiies Pdrlllul￿ to Hol), Rudc Viewli¢ld arc.. Services of Worship,
civic eN'ents and fundraisingj events such as Concerts. The Lhurch choir was an integral p
the Church of thc Hol), Rude and continues to serve the united congregation of Holy Rud
Viewficld. a Wornen'5 Group conlinued to meet during 2024.
Achievements and Performance
The church continues under the spirilu¢il gjuidance ol. th¢
,ho led the u
of the fomer linkage of ihL two vhurLhe%. -fhc )'ear 2U:4 li IIIL I11"s1 1 i)r tli¢ uniled
cong?rebJation wilh %i¥nific8nl effort and commitment from Ihe Minister and the -I'rusle¢s I
devclop the union for the congregation without losing sight of our ongoing spirilual purp
on

Financial Review
The churLh is grateful for the generous contributions of its members, supplemented by
inLome from concerts weddings; a partnership with Siirling District Tourism enables the
Lhurch to obtain revenue from tourism entrance fees {£57,600).' this makes a signifiLant and
vilal contribution to both ongoing running costs and tabric repairs. Volunteers givc their time
and talents willinglv for th¢ benefit of the church whiLh could not continue to function
without their ongoing commitment. The contribution ol. the Friends of Holy Rude has been
significant in the life of the Church of the Holy Rude and their ongoing involv¢rnenl in the
united congregation has yet to be fornialised. The role of volunteers is fornially
acknowledged in Not¢ 16.
In addition to the contribution from Tourism Stirling, major sources of income are weekly
otferinLys and monthly gift aid contributions. The monthly gift aided flind% (Ire dircctly paid
into the church bank (ILcount bv mcmbers and make an important conlribulion to C<i8h flow.
The rcgJular giving ol'£38,893 for 2024 shows an increase of £17,462 over 2023, ￿presentIng
the united contributions of the congregation.
Appeals and fundraising have provided significant contribulions towards the work of the
hurch, cined out on a voluntary basis with minimal cost.. Christmas Appeal raised £1,230.
Day to day expenditure totalled £95,675 compared with £38.314 for 2023.The church fabric
exp¢nditurL in 2024 was £15,730 compared with £6,961 in 2023. The Church inLreas¥d its
cash balances in 2024 by £9,289 and Carried lorw(ird into 2025 tolal funds of £114,134 as
del¢iiled on page 7.
The challenge for Holy Rude Viewfield Congr¢gation in the years ahead is to build up the
community of faith to glorily God and provide inspiration to fulurc 8encrations.
Investment Policy and Performance
The congregation holds investments with the Church of Scotland as outlined in not¢ l O to the
accounts. These ar¢ shown at market value.
Risk Management
Two principal tasks fac¢ the charity at present.. thc programme of fabric improvement and
building up congJregati()nal numbers. The disposal of Viewfield Church buildingys is being
managFcd with the as.%istanc¢ of thc Church ol. Sc()Iland Law Department and Propertv
Department.
Reserves
The Trustees have no staled policy on reserves and maintain sufficient cash fl()w to sustain
ongoing activities. The Truste¢s now hold endowm¢nt funds: a restricted Fabric Fund is
maintained. Collections t.or flowers are includcd within the General Fund.

Structure, Governance and Management
The congregation is a r¢8isleTed charitv, number SC007533 and is athninisfrred in
aCCord￿ce ivith the lerms ol- Ihe Church of Scotland Deed of Constitution (Uniiary Fom)
and is subj¢cl to th¢ Acls and Regulalions ofthe General Assembly of the Church of
Scotland.
Members ot.the Kirk Session are the charity intslees. The Kirk Session memixrs are the
elders of the Lhurch and are chosen from those m¢mbcrs of the Lhu￿h M,ho are considered
haN'e the appropriale gifis and skills. The minister. who is a member of the Kirk Session. is,
elected by the congTegalion and inducted b% Pr¢sb) l¢r)'.
The Kirk Session has sole responsibility for all of th¢ affairs of the church <md mceis six
times each year, chaired bl, lh¢ minisler. l¥olloii'ing Ihe union. the Kirk Session has reN'ie
th¢ structure of church commitlees and responsibilitics and sel up fil'e Lommitlees to
organise Propertv, Finance, Pastoral. Il'orship and Communication. with a short tenn
Transition Committee to arrange ihe removal of church ilems from VieTh'field.
Triistccs
PriDcipal Office Bearers
Minister:
Session Clerks:
Treasurer:
Charitv Name..
Stirling.. Holy Rude Viewfield Church of Scotland
C.hartry Registration N.umber:
SC007533
Congregaiional Reference Number: 281712
St. John Street, Stirling, FK8 1 ED
Principal 0￿1cc.

Contact Address
clo TrLasurer
2 Fairhill Road
Whins of Milton
Stirling
FK7 01.L
Bankers
Bank of Scotland
7113 I'ort Sireei
Stirling
Independent F.iaminer

Trustees Report (cont.)
Year ended 31 December 2024
Statement of Trustees, Responsibilities
The charity irustees are responsible for preparing a truslce's annual report and financial
statements in accordance with applicable law and Uniled Kingdom Accounting Stsndards
(Unitcd Kingdom (ienerally Acceptcd Accounting Prnctice).
The law applicabl¢ to clwiiies in Scotland requires the charity, trustees to prepare financial
slatements for each vear which Show a true and fair view of the S￿le of affairs of the chari
and of the incoming resources L￿d 4ippIiL<ilioi) of res1)urc¢s ot. thc charity lor Ihat period. I
prewing the financial staiements thc irusiees are required io:
select suitable ac¢ounlin¥ puliLies and apply them consisicnily
observ¢ the mvthod and principles in thL' applicable L'harities Stat¢mcnl of
Accuunlin¥ IJra¥ti¢e
make judgemcnts and estimaics that are reasonable and prudenl
8iaie wheihLr upplicablc accounling stsndards and statements of recommended
practiLe havc becn followed. subjecl lo any departures disrlosed and explained in
lindniial slalemenis
preparc the l in¥AllLl<il siaiem¢nls on ihe ongoing concern basis unless il i
indppri)prialL 10 prcsume ihdl the ¢harilv H'ill cnntinul in opcralional existence
The Irust¢C5 PAre responsible lor kccping propxr uLu)unling records ￿h]Lh disclose with
reil%()nabl¢ accurac). al any lime the linancial posilion ol. the Lh￿11). and to enable ihL'm to
ensurc that thL lindnLial %tatLments conipl!, wilh thc C harities and Trusiee Inve5tm¢nt
(Scotland) Acl 2(105 and the Lharilies Accounts {Scoil￿d) Re¥ulalions 201)6 (as amcndc
They are also responsible for ￿te¥u1￿d1n￿ the ass¢1% (If ihc charity" and hcnLL for taking
reasonable steps for the prevenlion and d¢tc¢lion of Iraud and other irregulariti¢s.
The trusiee5 are res￿nSIble for the mainl¢nance and inlegrity of ihc charity and finanLial
intormali()n on thc congregation's i%ebsite. Legislaiiun in the United Kingdi)m 8ovcrnin
preparation and di5seminalion of fin&ncial sts*m¢nis may diftler Irom legislation in ()th¥r
jurisdiclions.
".h,- Iliriiftir .".nd. %cttjnn f ileTk behalf of the TnL8iees. signed:.
P*t Middleton, Session C.'lerk
26 Jlnuarn 2025

Independent Examiner's Report to the Trustees of Stirling: Holv Rude
Viewfield Church of Scotland
I report on the accounts of the charity for the year ended 31 December 2024 H,hich ar¢ set out
on pa¥es 7 10 13.
Respective responsibilities of trustees And examiner
Thc charity's truslees are restx)nsible for the preparation of the accounts in aLLurd¢￿ce with
the lem)s ol"thL. Charilie5 and 'fruslec In%'c51mcni {Scotlandl Acl 2005 and ihe Chariti¢s
Accounts (Scotland) Regulations 2006(&s amended).
The charity tn￿lee$ considcr that ihe audil requirement of Regulation l O(] ) (d} of thc
Accounls Regulations does not apply. It is my resp)n%ihilit!' lo examine ihe accounts as
required undLr section 44(1) (c) of the Acl and 10 S￿IC whether particular mall¢rs have ¢ome
lo my altenlion.
of iDdtp¢nden¢ examiner'¥ 8tatement
My cxamin411ion is ¢arrted out in accordancc ￿1th Rcgulalion I l uf the Charilies AcLounl5
ISLI)Ilandl RLgulations 2006{4).s amendi'd). An examination includes a review Df thL
accounting records kept by the LharitN' and a comparisi)n of ihe a¢ci)unts prcscnted ￿.}lh thiTrse
re¥ords. It also in¢ludLS consideraiinn of iiny unusual items ()r disclosurcs in th¢ a¢Luunlb
Ind sccks cxplanali()ns from Ihe tru4l¢es conccminbj Jn). SULh matters. 'l-h¢ pri)Lcdurcs
undcrtaken do not provide all ihL Lvidcnce Ihai would bc rcquircd in an audit, and
consequenily, I do nol express an audit opinion on ihe view given by thc acLounls.
Independent exAmin¢r's statement
In the cour5L' ol my extunination. no matter comc io my. alleniion..
which gives me rca50nablc cause lo beliLVC that in an). matL'ri¢il respect ihe requircmcnls..
to keep accounting rccords in dcLorddncc th'ith %eclic)n 44{1 I la) oj. the 20115 Aci and
Rcgulalion 4 of the 2006 Accounts Regulati(?n* (as amcndedl. and
Ici prL'pare accounts which accord wilh Ihe aciounling records and coinply with
Rcgulation 8 ol- the 2006 Accoun15 Rr¥ulations (as am¢ndLdl liaK'c nol been mL't. or
to th,hich, in my opinion, attenlivn should bc drawn in OTdcr I
'Tl.'Ihle .1 nTI)DLr
under.sianding of the accounts to be rcached.
Profe%iiDndl
Addr¢ss:
Date:
24 ￿'tbruarV 21J25

Stirling: Holy Rude Viewfield Church of Scotland
Statement of Financial Activities- Income and Ex
enditure
. Iolal ￿￿teStrIcted Restricted Endowment
Funds
2024
Fund5
Fynd5 ￿uTbil
2024
2023
2023
2023
Total
YearTnife&31 Decethber 21lltr f¥ryie
Funds
2024
2024
Income tndowmeDts from:
Donation% and legacies
Charitable activities
Other trading activities
Investments
TTan5fer ot. Ilnion Balance
(hhcr
Total Incume
96.581
-S.107
12,5(K)
109,081
5,107
6.448
58
30.273
240
30.273
990
8.521
750
8.521
6.448
58
24.359
5.302
72.188
101,849
101746
120 694
148 165
xpen(litiire on:
Raising luiid8
Charii(Iblc dLlivities
Othvr
1.0t￿1 F.xp¥ndi¢ure
45.277
95.675
15.730
111.405
38,314
6,963
19.877
lQ.823
72,188
102,188
Nel incomcjlexpenditurel belore
%#ins #ncl Ii)%%e$ on in%'e¥lm¢nts
6.071
3.218
9,289
Net gainsl(Losses) on inveslmen¢S
6¥0
4,156
4,836
(846)
16,159)
{7,005)1
95,883
el incnrnel(expendlture)
6.751
3,218
4,156
14.125
19,031
10.823
66,029
'rransfers betw¢en Funds
1277,5(M))
{277.500)
Net movemtnl in Fund5
6,751
3,218
4.156
14,125
19.031
1266,677)
66.029 (181.617)
Reeoncilialion of frunds..
'rotal fui)d% broughi forward
Total funds
d forward
277 788
2816?6
LOZ2 JAQ (K)y

Stirling: Holv Rude Viewfield Church of Scotland
Balance Sheet
At 31 December 2024
Total Funds 2U24
Prinr Ye¥4r 2U23
l%ote
Fixed Asse¢5:
Tangible Assets
Investments
10
TotY41 Fixed Assets
Current Ass¢ts:
Debtors
Cash ai bank
1.000
500
Total C.urrcnt Asset5
Liabilities
Creditors falling due H'ithin one l'ear
el Curreni A55et5
12
31,962
Creditors talling due after more than one
year
et Assets
114 134
100 009
The funds of the charitv:
I"'nd0￿'m¢nt tunds
Reslricted income funds
Unrestricted income funds
15
70.185
66.029
Total C".harity Fund5
15
114 1.34
100 009
The accounts were approved by the Kirk Session on 26 January 2025.
IrA -, f+FT- Tnt¢ty<
e5sion Clerk5
'rreasurer
26 January 202

Stirlin
Hol Rude Viewfield Church of Scotland
Year ended 31 December 2024
ACCOUNTING POLICIES
Th¢ principal dLcounling' policies, which have been applied consistently in the current and precedi
dealing with items which are considered material to the accounts. are set out below.
g year in
B85]5 of Pr¢parxtion
ThL linancial slatements have been prepared in accordance w5th Accounting and Reporting by Ch
ities..
Statement ot Recommended Praclice applicable to charities preparing their accounts in accordancd with the
Financial Reporting Standards applicable in the UK Republic of Ireland (FRS102} ¢tTectiN'e from I
January 2019 and the Financial Reporting Siandard applicable in the UK and Republic of Ireland (I￿RSIO2),
the Charities and .1 rustee Investmenl (scotl￿d) Act 2005 and the Charities Accounts (SLoiland) Regyulations
2006 (as amended).
Fund AccouDtinR
Funds are classilicd as restricted or unrestricted funds. defined as follows..
Restricled funds are funds subj¢¢t to specif)c requirements a5 lo their use which may be declared
donor or with their authority or created through legal processe5, but still within the ￿'Ider objecls
charity.
the
Endowinent funds are funds which have been given on the condition that the original Lapital sum
r¢ducecl, but the income there from is used for the purpose defined in accordance with the objects
charity.
Unrestricted funds are expendable al the discretion of the trustees in furtherance of the objects of
¥ charit),.
If parts of the unrestrictcd funds are earniark¢d at the discretion of the Iruslees for a particular purpose. they
are designated as a separate lund. This designation has an administrative purpos¢ only and does not legally
restrict th¢ trustees, discretion to apply the fund.
snot
tthe
Going Concern
The 'frusl¢es consider that there are no malerial uncertainties about the ability of the charitable c(*npany to
onliniie for the foreseeable future, and therefore has adopted the going concern basis in preparinl these
financial statements.
Recognition of Income
IncomL' is rec()ginised whLn the charity has entiil¢ment to the funds, any perfomjance conditions
the itern{s) of income have been met. it is probabl¢ that th¢ income will be received. and the amo
measured reliably.
ached to
nl can be
Donated Servi¢¢s and F4¢ilities
Donat<..d professional servic¢s and donated facilities are ¥08nised as income when the charity has c()nlrol
ov¢r tkie ilem, any conditions associated with the donated item have been met, the receipt of ccorK)miL
benefii from the use by the charity of the ilem is probable and that ec()nomic benefit can be measlired
reliably. In accordance with the Charities %ORP (FRS102) the general volunteer time of COngre￿tIon
memb￿rS is nol recognised.
C)n receipt, donaied professional services and donated facilities are recognised on the basis of th
value of
the gifl to the charity which is the amount the charity would have been willing to pay to obtain sdrvices or
facilities of equivalent economic benefit on the op¢n market; a CO￿espOndIng amount is then rec
gnised as
expenijiture in the period ot receipi.

Interest Receivable
Inleresl on funds held on deposit is included wh¢n receivable and the ami)unl can be measured reliably by
the charity; this is norn]a]ly upon notificalion of the interest paid or pay(Ibl¢ by the Bank.
Recognition and Allocation of Expenditure
Expenditu￿ is included in the Statement of Finance Activities on an a¢cruals basis and is recognis¢d when
there is a legal or constructive obligation to pay for ¢xpenditure.
Fixed Asset5
The charity has th¢ right to occupy and use for ils charitabl¢ objects certain langible fixed a55els. including
the Church, hall% and manse, vested in the c.hurch of Scotland Qieneral Truslees. No consideration is
payablL for the use of these assLls. Expenditure incurred on the repair and maintenance of ih¢se assets is
charg¢d as resources expendcd in the Statemenl of Financial Activities in the period in which the liability
arises.
T8n2ible Fixed Assets
Th¢ church has no title to tangible fixed assets at present. Consequently, no depreciation is included in ihe
accounts. I'he Viewfield Church buildings are presently beingi marketed for sale by the I,aw Department of
the (ieneral Trustees: proceed5 will be accounted for as and when they are realised; hall pro¢¢eds to the
GL'neral l-rustees- Church building proceeds lo local trusie¢s.
Investments
Fixed asset inve8lments are Stated at market value at the balance sheet dalc. ljnrealised gTains and losses
represent the difierence betwecn the market value at the beginningJ and cnd of the financial year or, it"
purchased in the Vear, the difference between cost and market value al the end of the year. R¢alised gains
and losses represent the difference between the proceeds on an J. disposal and the markel value at the start of
the year or cost if purchased in the year.
Taxation
Stirling: Holy Rude Viewfield Church is recognised as a charity for the purposes of applicable taxation
leg7islation and is therefore nol subject to taxation on ils charitable a¢livilies. The charity is not regislcred
for VAT and rcsources expendcd Iherelore includ¢ irrecoverablc input V A'r.
Cash and Cash F.quivAlents
Cash and cash equivalenls include cash in hand and deposits held with the Investors Trust.
Debtors
Trade and oiher debiors are recogniscd at the settlernent amount due after any discount off¢r¢d. Any
prepayment5 are valued at the amount prepaid net of any discounts due. Ai the end ol. the year the only
debtor was HMRC gift aid recoverable from donations received since September 2024.
Creditors
Creditors are nomially recognised at their s¢ttlement amount after allowing for any trade discounts due.
At the end of lh¢ yLar there wer¢ no oulslanding unpaid amounts.
10

Stirling: Holy Rude Viewfield Church of Scotland
Notes forming part of tbe financi21 statement5
Incorne for the yeAr eDd¢d 31 December
nresfrfernésfricTJ-
ri
Fund5
FuDd5
2024
2024
unds
2024
2024
Funds
2023
2023
2023
202J
Donations and Legaeles
Ofterings
Tax reLI)vcred on Gift Aid
Legacies
Tourism Siirling
Other
38.893
9.512
38,893
9512
22.578
6.488
22.578
6.488
45,100
12,5(Ml
57,6CK)
207
96
109081
Income from rharitable aetivities
Weddinsps F'unerals
Coff¥c momings ¢¢¢.
ConLertq
2,247
2,247
240
240
750
990
Inei)me froni other tradinR #clivities
Reni Receivcd from Hall L¢ls
X,521
Invcslmtni lTr¢ome
l)ivi(l¢iid% rLLcived
Deposit interest
58
-%8
58
OthLr Incom¢
ReLClPts IroTh General Trustees
Insllran¢c scttlLment
t)LM% Ciranl{VA T recovered)
Holy Rude l.inkage
2,636
577
2,6.36
577
5 - Transfer of Union Balance represenls ihefinal balancesfrom ihe cerlified accounts of ihe Church ofihe Floly RI￿e as oi 30 November 2023, the dale of
union wilh Viewfield Erskne toform .Siirling.' Holy Rude Viewfield.

Stirling: Holy Rude Viewfield Church of Scotland
Note5 formin% part of the financial slatem¢nts cont'd
E¥p¢nditure for the year ended 31 December
2024
Unresirieled
Fut)ds
2024
Reslricted
und5
2024
Endow menl
bunds
Tot#1
2024
Unrestricted
Fund5
2023
Restri¢t¢d
Fund5
2023
Erhdowrnent
Funds
2023
Tulal
202J
Anal)'sis of Lxpendilure
Kai%iii ? l.und%
InvL%iincni Manager's Fee5
Offeriiig P.nvelopes
Lharitahlc Activi
Givinb lii (Jrow contribution
Preshytcr), l)u¢s
Voluiiiary Addhlional Stip¢nd
Minisler's l-.xp¢n5¢S
Mini8i¥r's Absistance
I'ulpii Supply
Other .%iclary costs
Fabrii Rcpairs and Maintenance
LounLil l ax
Other 14uilding Costs
Church C)ffi¢e F.xpenses
Organ and Mu5jC
Other Expenses
35.017
1.544
35,017
1,-544
18,463
486
18.463
486
1,926
1.926
1.606
1,606
440
3.040
440
3,040
15,730
3,794
38.572
1.727
7,991
71K)
587
6,963
3,678
8,436
694
3.066
700
$87
6.963
3.678
8.436
694
3,066
$98
15.730
6.963
3.794
38,572
1.727
7.991
963
TOTAL
111405
38
12

.No¢es foming part of tbe financial 5tat¢ment5 for the )'ear ended 31 December 2U24 continue
2024
2023
Staff Coyts #nd N'ujnbers
Sttlaric% and {oii¢ Inonth 2023)
So¢iHI Securiiy costs (one month 2023)
Total
7.553
1.827
5A7
152
The average number of employees during the year was 85 follows..
2024 Number
202
Number
Ministcrial support
Adiniiii.%trdlii)n
Pr¢mibcs Mainten&n¢¢
No employee had eii)pliiy¢e bencfils in excess ot £50,000.
All chU￿h of %¢oiland congrcgRlions Lontribute to the NulionAI sti￿nd fund whiLh bears the co
ministers, stipends and ¥iiipli)yer % iontribulions fur national in5uraiiLL, pension and housin¥ and
Minisicfs. 51ipend5 ar¢ paid in &LLvrduiiL¢ with Ihc Iiationol 51ip¥iid %iJle, which iq relal¥J to year
F,'iii' thL y¢nr und¢r rcvi¢w thl miniiiiiiiii siipend £1 I,(142 Mi)d the maximum Stipend (in the fil
siih4¥iiiicnt yetwb uf SLrvicel LJll.11144.
sof811
)un fund.
of SLfviLe.
and
Trii%li'i, Ri'iiilliii I'lltion nnil Ilcl:Itcd Pvrtl, Tr%n**ctiibn¥
Nil IruslLe iir a p¥rson rclAi¢d to a irnsiee had any pei'iuii&l Iii1¢1¥s1 iii knuiIIL'a¥l ui. tsdiiS<L4III)11
by the charily durin¥ thL year.
t)iiring th¥ )'ear & total ()f £21,100 donaled to th¥ wiigregation by trustees.
13

Notes forming part of the financial statements for the year ended 31 December 2024 eont'd.
T*ngible Fixed Assets
A8 Outlineil in the statement uf #cii)unting polieies. the church bas the rigbt to occupy building5 Wlth
the title held b) the C'hurch of .4+c()tIMnd.
The church iherefore holds no tangible fixed assets as at 31 Decemb¢r 2024.
A5 a reminder, the shared manse was included in the 2022 accounts of Viewfield F.rskine Church ai a
proportion of its market value, bul the accounts of Holy Rude did not include the oiher proportion.
A5 the title to the manse is now held by Church HQ, its value was removed from the 2023 accounts of
Siirling.. Holy Rude Vi¢wfield and the 2024 accounts refl¢¢t this change.
Assislanie from the Church ()[ %¢()tIRnd I,aw and Property D¢pnrtmenls is apprecial¢d in the disposal of
Vi¢wfi¥ld r.rskine biiilding%. A.4 ou(lii)ed in the Accounting l)olicie%, Ihe procL¢ds i)l- aiiy %al¢ ()I' Ihe
Viewficld Hall would go lo the (ieneral -1 ruslees.. any prc)¢eeds Iron) Sale of ihe church building would go
lo IULUI irus1¢¢5.
14

Notes forming part of ibe financial Slatements for the year ended 31 De¢ember 2024 cont'd.
10. Inveytments
2024
Market Value at 31
December 2023
77,235
Unr¢alised gain on
investments
4.838
Market Value at 31
t)cc¢mber 2024
82,073
Inveslmenls al cost
84,240
'rhc following investments
are held..
Church ot Scotland
Investors 'l'rust
Church i)f %LI)ilftnd D¢posit
Fund
'[ raidcraft
64,956
17.117
100
£82,173
Cayh In B#nk
£30,962
I l. Debtor9
2024
2023
Gift Aid 1.ax Refund
Other
1,000
500
500
12. C.reditor5
2024
2023
Accruals
Other
13. AnAIysiy of Net Assets Am(bng Funds
Cjeneral
Designated
Re5tri¢ted F.ndowment
Total
frixed Assets
Investments
Current A5.%ets
Current Liabilitie5
11,887
17.733
100
14,229
70.185
82,172
31,962
Net Assets #t December
2024
70,185
114 134

Notes forming part of the financial statements for the vear ended 31 December 2024 cont'd.
14. Volunteerg
n common with all eongregalions of Ihe church of Scoiland, lh¢ congregation benefits forni the contribution
made by volunteers who give their time and talents ￿'ll[ln￿lY for Ihe benefit oftlie Church. I'he areas of
congr¢gational life which rcly an the contribution of voluilteerg are many and varied and much of the activity
would be unable to continue were il not for the commitment shown.
15. Movements in Funds
At l J#nuAry
2024
Income
F.xpendilure
Transfers
At 31 De¢
2024
F.ndown)vnt Fund
Mary Fli)d¥¢ '[ riisl
66,029
4,156
70,185
Re4lriL,le(l Funds
l.abriL I'-ui)d
18,948
15,730
14,329
Unre41ricted Funds
lJ¢iiLral 1.41nd
22.869
101,746
95,675
680
29,620
Tot#1 Funds
100009
120694
Pur
oscs ()I' l.'i)di)wiiiLnl I,ui)ds
-ri)L Mary 14odgL Triist 14 fnr thc'l riislecs lo make grants to support work
ti)wui'ds ai)y <)fih¢ piirposc i)r the l(Ir¥i¥il IniSSiIIII %LlILm¢ (Il'th¥ Churlh ol
Ll)Iland.
oses of Reslricted Funds
l-'abric Fund A¢coiinls for the cost of all pr()perty repairs and maintcn&nce ofthe
Lhurch and Inanse: income to the fund is from renlal for the use of the Chiirch.
16. Coll￿tIOn4 for Third PArties
2024
2023
856
90
942
180
240
425
Christian Aid
Cros5rcaih
Poppv Sci)tlllnd
St8rtup Siirlin
H0111¢5tart
Stirling Str¢¢t Pastors
60
70
250
805
2.308
16

APPF.NDIX
FLNDS HF.LD O.Y BEHALF OF THF. COliGREGATIOIY
BY THE CHLRCH OF SCOTLAND GENERAL TRUSTEES
2023
$124
J Risk Or
an Fund
Credit Balances held at 31 December al cosl
5.882
6.504
Market Value of Balances at 31 December
Cun.801idated Fxbric Fund
Temporary Account
l)ebit IlalancL al 31 December
126
17