THE CHURCH OF SCOTLAND ST MUNGO'S PAIUSH CHURCH ALLOA ANNUAL REPORT AJ4D AccoiJKrs 2024 CONGREGATtON NO 231386 CHARITY NO SCW7821
REFERENCE AND ADMINISTRATION INFORMATION ST MUNGO'S PARISH CHURCH OF SCOILAND ALLOA. CHARITY REGISTrATION NUM SCW7821 CONGREGATION REFERENCE NLNBER 231386 BANK VIRGIN MONEY 56. MURRAY PLACE STtRLL%'G FK8
Trustees, Annual Report Year ended 31st December 2024 Structure, Governanee And Management: The Church is administered in accordance with the tern)s of a Quoad ()mnia constitution Members of the Kirk Session are the chanty trustees. The Kirk Session members are the Elders of the Church and are chosen from those members of the congregation who are considered to have the appropriate gifts and skill5. The Kirk Session meets noi less than five times in a year, and is respx)nsible for both the sritUal and financial affairs of the congregation. Certain responsibilities are delegated to various comminees and SugroupS covering Finance, Property. Evenis, Mission, Resources and publicity, subject to the approval of the Kirk Session as a whole - to which all groups rewrt at regular mectings of the Kirk Session. The Church of Scoiland is Trinitarian in doclrine. Refonned in tradition and Presl)yterian irt kN)licy. li exists to glorify God and to work for thc advancement of Chri51's kingdom ihrouyhout the world, As a nalional Lhurch. it acknowledges a distinctive call and duty to bnng the ordinances of religion to the people in every pansh of Scotland through a ternloriHJ ministy, It co-operales with other Churches in v8riOU5 ecumenical bodies in Scotland and bej'ond. St. Mungo's Parish Church, Alloa seeks lo fulfil this responsibility within ils own designaithl parish in the following ways. a) lThrough the provision of a regular diet of public worship each Sunday. b} SrttiAI services at ihe times of mnjor ChnsiiAn festivals. c) The conduct of w¢ddings and funerals as required. d) 'fhL celebration of Sacraments on a regular basis. In addition. the nurture and development of the Christian faith is sustained by * Training for all elders both at regular meetings of Ihe Kirk Session and at special events. Christian education both for adults and young people through the provision of a cl&ss for adult enquir¢rs and a rebjular programrne of education for younger pcople by the Sunday Sch(Trol. •Weekly development of faith and understanding by preaching the Word of God al the regular diet of worship.
P&storal SUprt and the developm¢nt of fellowship are pursued as follows.. Visits to memFKrs who are in residential care by elders and the minister incluth'ng Church Services held several times a year in the care homes for the residents and stsff. *Peri¢)di¢ visits by the minister to local schools to engage with the pupils. Also bASter and Chi istmas s¢rvi¢e& are held in SL Mungo's Church for local schools. Social events held through the year to bring members into closer fellowship A weekly meeting (Sept- June) of a craft group * A fortnightly meeting of the Alloa Guild. The café continues to be a great success Used, not only by members of the congregation, but also by the folk of Alloa and surrounding communities. During the year the cafe catered for various ScIal events. Afternoon teas are available in the café or to takeaway. At Lhristnw complimentary fests've afternoon te&$ were distributed to members of both St. Mungo's and Ludgate congregations who wer¢ house bound. All who work in the café volunteers vtho always mak¢ the customers very welcome. The church garden continues to flourish thanks to the hard work of our volunteer gardens. It is a rich source of fresh produce for use in the café. The Christhias Festival of Light W&5 again held with great success. It is becoming a must visit event for the people of Allo& Our thanks go to all those involi'ed in planning and setttng Dp a wonderful sExctscle. A150, to the sFx)nsors for supplying the trees and decorating them so imaginatively. Our thanks musi also go to the Communications Group They do an excellent job in prepanng the Parishioner four time8 8 year, keeping the website and our Facebook page up to date and supplying all the Church's printing needs. We much to the many members and fn'ends who hav¢ made this work and ackn'vity ssible through thelr dedicated support and involvement. Alloa St Mungo's, as well as its continued ¢ontributs'on to the local community.have forn4 an excellent w'orking relationship with Alloa First teanL we contribute to the wider working of the Church of Scotland at Presbytery through the activities ot.the Minister and the Presbyiery Elder.
FINANCIAL REVIEW RISK MANAGEMENT For the year 2025 it is very diffrult to quantify what risks th8 Church could b8 8xFx)s&Y to. The Church's expenditure is fOraSt to exce&Y income by a substantial amount aJain this y8ar. As a result the reserves are likely to be reduc substantially. It is hoped that th8 proposed Union of St. Mungo's Parish Church and Alloa Ludgate Church, as per the Presbytery Plan will be completed in the not t(x) distant future. And that th8 new comlJ'n8d Church will be able to move forward successfully. RESERVES POLICY In the KBst it has b8en the Trustees Folicy to hold, wh8r8 Ft)ssibl8, on8 y8ar's exnditUre including d8signat8d funds. Unfortunately due to the precarious state of our finances this was not p)ssible. ause of the deficit betwe8n Income and Exp8nditure for th8 year of £19471.00 it was n&8ssary to transfer £24000.00 from the General Fund. At the year end the Church hdd Unr8Strict&J Funds of £220 of which £24406.00 had be8n desb3nat8d for fabric fund. The Church also held £28357.00 of R8Strict8d Funds which have b88n provid&g for the purpose of Fabric Maintenance and COnseation work as r8quir8d. STATEMENT OF TRUSTEES RESPONSIBIUTIES The members of the Kirk Session must prepare financial statements which giv8 sufficient detail to 8nab18 an apprlatIOn of the transactions of the Church during th8 finarrial year. Th8 memb8rs of the Kirk Sassion are responsitAe for the keeping of proper accowting records, which on request, must reflect the financial position of the Church at thal time. this must b8 done to ensure that the financial statements comply with Th8 Chariti8s and Trust8as Investment (Scotlandl Act 2005, anent Congregational Finances approved by the General Assembly of Th8 Church Of Scotland 2007. They ar8 also r8SF()nsible for saIuardIng the Assets of th8 Church and must tak8 reasonable steps for the prnvention and or dattIOn of fraud and any other irwularities. APPROVED BY THE TRUSTEES AND SIGNED ON THEIR BEHALF BY SESSION CLERK DATE:_
ST MUNGO'S PARISH CHURCH OF SCOTLAND Independent Examiners Re[ 10 Ihe Tftees of Si Mungo's Parish Church of Scotlaod, Alloa I reFK)rt on the accounts of St Mungo's Pan'sh Church of Scotland. Alloa for the yiar ended I I st Deceinbcr 2024 wliich are sd oui on pa¥es 6 10 10 Respective responsibilities or trus¢ees and txminer. The chaTIty's Irusiees ar¢ reswnsible for Ihc preparaiion of the a¢counis in accordae with Ihe terns of the Chan'lies Hnd Tntee In%tstmeni (Scoilandi Act ?005 and the Charilies Accounts Iscoilandl RebFUl10n$ 2( las amended). The charit) tnistXS Lonsider Ihal Ihe audil requirem1 of Regulation 10(IKdl of ihe 21K)6 Aecoufjis RelIationS does noi 3ppI J.. li Is my restM)nsibilily lo examine the accounts as rwuld und¢T section 44(1) Ic) of Ihe Aa io state whether particular matters have come to my attentton. B•JiJ of indeptndtnt ex•miner&' Jtstemenl My exnInation is carried out in aL¢ordance will) ReBulativn I l of Il)e 21Y)6 AcLuuiits Regulations. An examination includes a r.7¢ of Ihc aLcounting r¢¢ords kepi by the chaniy and a comparison of the accounts presented ihose records li s0 Incluths considerdlion of any unusual ilems OT disclosures in the accounts and seeks cxplanatiims from Ihe trustees concerning anv quch maners. The predi1res iindenaken do nol prov#le all the evidence Ihal would be reqliired In an audii. and consequently I do not cxpre&s on aiidil opinion on Ihe view given by Ilie aLcounls. Independent Ex•Miners' Sts¢ement lji Ili¢ iour5e of Iny examinati1. no matter has come lo my allention l. Which wves me reasonable cause to lieve th in any merial re4Ka the requireinenls.. lo keep acLountrng records in acLordanLe w'iih Sedion 44 (1) (a) of ihc 2(K)5 Act and R¢gul8tion 4 ot. th¢ 2006 AOUnt Re¥ulali()ns. io prepare accounts which accord wilh the accountinB record5 and comply wlih Regulation 9 of the 2C Account RelatIonS have not been mel or l{!IlL.l iii iiiv opinion. allenlion should be drawn in ordcT lo enable a proper lif the coun15 10 b¢ reached. Lil)
ST MUNGO3 PARISH CHURCH OF SCOTLAND, ALLOA STATEMENT OF BALANCES AS AT 31ST DEcpaEMBER 2024 Unrostrlctsd R•strlct•d Funds Funds 2024 2024 Total 2024 Total 2023 Not• Bank & Cash Balances Balances broughl fowa 48,491 28.357 76,848 82,453 Mo¥om•nt In Y•ar Excess of payments over re¢eipls in year 19.471 19,471 S.605 Inve¥tments at Marltot Valu• Alba Hel ers TNst Deposit Fund 200 200 200 GI0h Fund General Purposes 1000 units Cost £567.69 6.380 5,830 200 A•g•ts 29 220 28 357 82 878 Ll•bllltb•¥ nServatn lund ban 18 000 The AOnIS were approved by the Kirft SeSsn 0110612025 For and behaw of Kwk SeSsn ICongiegalh?nal Board SESSION CLERK TREASURER
ST IAUNGO'S PARISM CHURCH OF SCOTLAND. ALLOA RECEIFrfs AND PAyMEPs AccouKr YEAR ENDED 31ST DECEIIBER 2023 Unr••trkt•d RMtrktod Funds Funds 2024 2024 Tcrtal 2024 Total 2023 RECEIPTS DonalK)ns arKI leg¥ Fundraising Evenls Bank Interest 40,325 26,777 420 40,325 26,777 420 61, 24.345 Total R•celpts 67.522 67.522 86.084 PAYMENTS Cost of Generth"ng Fund$ Charitable ActNities Fabnc Repairs Govemance Costs 1.482 85.161 85.161 78.322 4.651 3) 350 Total Paym•nts .993 91,6 Exc••s of R•c•ipt• ov•r Paym•nt8 19.471 19.471 5,605
ST MUNGO'S PARISH CHURCH OF SCOTLAND. ALLOA NOTES TO THE ACCOUNTS Tru•tw RemuneTatlon and Rel•ted P•rty Trnnsactlons No trustee or any person related lo a trustee had any personal interest in any contract or transactr.on eTrIed into ty the charity during the year. During the year the Ministef s tewhone, coun¢il lax , heat and luht and travelling expenses totslling £6,959 68 wefe paKI by the church. MlTrltstsrs Stlwnd Al Church of Scotjand Congrega)n contrtmrte to the NalM)nal Sts'pend Fund whh bears the cost of all ministers and empbyers contn'butK)ns or natnal insurance, pension and housing kn fund. Ministers sbpends are paKI in accordance th national StrndS seake, which is reialed to years of ser¥e. For the year under rev the minimum sbpend was £31.642 and the maximum sknpend (after 5 years I was £38.884 Ilov•m•nl In Funds At 1 January Incomlng 0gOIng 2024 Rwourc•8 Re8ourco8 Tran•f•rn At 31 D•¢ 2024 Unre•trtcted Fund• Fabric Fund General Fund 21,847 751 66,771 192 86,801 22,406 6,614 48,491 67.522 86,993 29,0 RtrIcted Funds James Wishart BeqL$8St COnservatn Fund 14,387 13.970 28.3 14.387 13,970 28.3 Totsl Fund• 76.848 67,522 86.993 57.377 Puf f R trlcted Funds James Wishart B uest Bequest for maintenance of church property conservab.on Fund The Iruslees have set a5wJe funds for imrnedte repairs to the Chufch Propety Pu •ofDe¥' nated Funds F bric Fund The Injstees have sel aSe fu15 for the maintenance of Churth propety
ST MUNGO'S PARISH CHURCH OF SCOTLAND, ALLOA NOTES TO THE ACCOUMTS (cont) An11 ol Donatlons and Lty•cl•• 2024 2023 Ffeewill Offering Gift Ahj Church Plate SFeCl Collectsons DonalK)ns and Ministenal SerVe5 Fabric Fund CdleclK)ns and t)on 20,885 5.783 2,968 530 8.228 1,180 751 40,325 21.494 15.919 3.9 18,6 515 1.278 61,449 Anaty•l• ol Fundrnknlng Ev•nts Communty Café Events Committee Guild Misc 19,699 4.477 2.231 370 26.777 18.848 2.643 2,135 719 24,345 An*ty•l• ol P•ym•nl• 2024 2023 Fundrnhlng c1• Envelop8S Misc 1.482 1.482 8,363 Charttsbh Actlvltl•• flr Giving to Grow Pfesbytery Dues Pulprt Suppty Other Stsffing Costs Repairs and Maintenance Cr)un¢il Tax Other Building Costs Church Office Expenses Organ and Music Book ol remembrance rtKInS Contribultons to other 0rgantsatms Other Expenses 42,965 1,369 500 720 1,744 2,750 25,476 4.404 3.120 192 530 1,391 85,161 37,207 1,058 800 1,200 8,980 2.617 17.955 3.396 3.120 75 300 78,3 Gov•rn•nu Independent Examiners Fees 350 350
ST MUNGO'S PARISH CHURCH OF SCOTLAND, ALLOA NOTES TO THE Accouiifs Icont) AnalyslB ol Payrn•nt• Ic¢)nti 2024 2023 Fabrk R•plrn Unreslricled Funds Repairs and maintenxe lo chuTch prty 2,&fj3 Repairs and rna1nter to church property 2.IXIO io