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 s￿ritUal
and financial affairs of the congregation. Certain responsibilities are delegated to various
comminees and Su￿groupS 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 SUp￿rt 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 S￿cIal 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 garden￿s. 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 forn￿4 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 fOr￿aSt 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 ex￿nditUre
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 £2￿20 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 COnse￿ation work as r8quir8d.
STATEMENT OF TRUSTEES RESPONSIBIUTIES
The members of the Kirk Session must prepare financial statements which giv8 sufficient
detail to 8nab18 an appr￿latIOn 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
saI￿uardIng the Assets of th8 Church and must tak8 reasonable steps for the prnvention
and or dat￿tIOn 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 Tft￿ees 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 tx*miner.
The chaTIty's Irusiees ar¢ reswnsible for Ihc preparaiion of the a¢counis in accorda￿e
with Ihe terns of the Chan'lies Hnd Tn￿tee In%tstmeni (Scoilandi Act ?005 and the
Charilies Accounts Iscoilandl RebFUl￿10n$ 2(￿ las amended). The charit) tnist*XS
Lonsider Ihal Ihe audil requirem￿1 of Regulation 10(IKdl of ihe 21K)6 Aecoufjis
Re￿lIationS does noi 3ppI J.. li Is my restM)nsibilily lo examine the accounts as rwul￿d
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 ex￿nInation 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 pr￿edi1res 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 examinati￿1. no matter has come lo my allention
l. Which wves me reasonable cause to ￿lieve th* in any m*erial 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 A￿OUnt Re¥ulali()ns.
io prepare accounts which accord wilh the accountinB record5 and comply wlih
Regulation 9 of the 2C￿ Account Re￿latIonS
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
GI0￿h Fund
General Purposes 1000 units
Cost £567.69
6.380
5,830
200
A•g•ts
29 220
28 357
82 878
Ll•bllltb•¥
nServat￿n lund ban
18 000
The A￿O￿nIS were approved by the Kirft SeSs￿n 0110612025
For and behaw of Kwk SeSs￿n ICongiegalh?nal Board
SESSION CLERK
TREASURER

ST IAUNGO'S PARISM CHURCH OF SCOTLAND. ALLOA
RECEIFrfs AND PAyMEP￿s 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 eTrI￿ed 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 wh￿h bears the
cost of all ministers and empbyers contn'butK)ns or nat￿nal insurance, pension and
housing k￿n fund. Ministers sbpends are paKI in accordance ￿th national Str￿ndS 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 0￿gOIng
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
R￿trIcted Funds
James Wishart BeqL$8St
COnservat￿n 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 imrned￿te repairs to the Chufch Propety
Pu
•ofDe¥' nated Funds
F bric Fund
The Injstees have sel aS￿e fu￿15 for the maintenance of Churth propety

ST MUNGO'S PARISH CHURCH OF SCOTLAND, ALLOA
NOTES TO THE ACCOUMTS (cont)
An1￿1* ol Donatlons and Lty•cl••
2024
2023
Ffeewill Offering
Gift Ahj
Church Plate
SFeC￿l Collectsons
DonalK)ns and
Ministenal SerV￿e5
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 c￿1•
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 0rgantsatm￿s
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 pr￿ty
2,&fj3
Repairs and rna1nter￿ to church property
2.IXIO
io