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2024-12-31-accounts

The Church of Scotland ,St Ninian's Parish Church, Cjreenock RF.C."F.I I)T% ANI) I)A YMTr".Nl'Si A('C"()IIN'I'.I "OR'I'HF. YF.AR F.NI)F.11.11 l)F.C'F:MIITr".112O24 c.nn￿re￿ali1)￿ Y(): l 5011{I9 C'hAriti' No: &¥C' IIIIXII41)

Si Ninian'5 E'drish Chijrch. GrL'enock Year endLd 31 DecL'mber 2024 Rtfiri'nii ,Idi)Jiiiistraliii Iiiforiiimtiun Charity S'am<'. 8t Ninidri'% Pxrixh (-hiLfLlI, (JfLtIlOLk Lharity K¢gistralion Number.. SL'008059 114Dk¢rs 'hr Hoyal Ilank of 5coilond plc CifL'LllI)Lk PAI S I BA

St Ninian's Parish Church, Greenock Trustees, Annual Report Year ended 31 December 2024 Structure, Goi'ernance and ￿lanagement GoTr'erDing Document The C hurch is administered in accordance wilh the temis of the Uniiarn. Constitution Recruitment and Appointment of Trustees Metnbcr5 01-thL Kirk SLssion ari the charits. truslees. 'I'he kirk %¢55iun mcmbcrs arl" lh¢ ¢ldcrs of the Lhurch are ch05CTt from ihose members of Ihe churih I￿h0 are Lonsider¢d io hak'e ihe appropriaie gTilis and skills. The minister. who is a mem￿[ (Trf the Kirk Session, is eltticd bv ihc CunLT¢gation and inducted bi Presbjtery.. Organisalional Structure The Kirk SLssion which meets ai leasi six limes a )edr is responsible for the spiriiual and tCmTX)ral affairs ofihe church. Objectives and Activities Tht C'hurch ol scot1￿?￿d is Trinitarian in doctrinL. Re(oniied in iradition and Pre%b%i¢rian in pulil).. li e¥isls to ¥lorili' God and to i%'ork for the advancement of ClTrrisi'.s KingJd()m Ihri)ughoul th¢ iiorld_ As a ndlional C-hurch. it aLknoi¥l¢dgT¢S a distinciive call io dul). dnd io bringb the ordinances ofreligiun io th¢ pcoplc in ever). parish of Scotland throligh a ierritorial ministr%'. It co-operales ¥¥iih oiher C hur¥hc5 in iarious ecumcnical bodiis in Scoiland and bei'ond.

St Ninian's Parish ChurLh, Greenock Trustees, Annual Reporl {conl'd) Year ended 31 1)ecember 2024 ALhiei'eminls and Performance During, Ihe i'edr. Li?nLyregyalioIi ￿en il'orshipping in the Me,2diiH'lark C'oTnmunilN' I Idll. "I-IIL (iLnerdl fruslLLS hdi'e s(ill Ic) mak'e d deLi5iun ab()ul a cliurLh building in nur P3rish in the fiilure. l inancial Rel'ie Resen"es Polia. In thL pu%l. il has the TrLi%iees polic!. In hi)Id rL%LtTres of approximai¢ly six months. cxpendiliire includinLi dLsi¥natLd lunds. ,.Ii IhL' I L'ar Lnd. the Church held unr¥striLled lash lunds 01- £15 71111. In addiiion. EndoiiTneni Funds. ¥ihiLh i()51 £8?? had a Mark'et l aluL or £2.71? t)iiring Ihe l'ear. Ihe cun4rLgdliun continued to proi'idc 47 suflicieni le¥'el ot-ollcrinos io achici'e a surplLlS iTrI' L() l)()3 afiLr pa!'Ing £10.503 in Nlainienance c.osts. much ol- w'hich rclaied to ecuring its buildings as required bj. its in5ure15 due to the buildin¥FS haN"ing been condemned diid pill up li)r %al<.W'iih iio building75 to hcai. light or maintsin. the ci)ngregalinii s finanLial Pusiliun is rLas01)ablN' good. Hoi¥L'i'ei. the kirk %es5inn is noi complacent as il knoi%s Ilial Ici rc£ili.%e ils ￿1$h ti) hai e ils L)iin building again and io groii in number. IhL Lc)n¥rLbiation 'ill inour a rise in cosi and i￿11] rtccd an equiNalLni inLrLasL' iii lulurL ineome le￿C]S. Slatenient of 'l'ru5tev5' Responsibilities I-li¢ -l-riiblLLS niiisi prL'PiifL' finanlial stalimenis Il'hich bPj%'e sul liLienl deldil ii) endblu dn dppfLi iaiion of the tran￿L{l(l￿4 Ill. Ihe ('hurch IhL l inanLial I'L"dr. 'I'hL iiienibL"rs of IhL Kirk Se&%inn arL fL"SP(Jn%ible lor Kccping proper gtLCOLiiiliii? rLLords i¥hiih. nn rcque%i. musi relllci thc linanLial w)qiiion ot. the C'hlirch al lime. 'I'his niiiNt hL. d()IiL Ill LIISLifL' thai Il)L finanLial slJlLments coinpli, li itll ihe C'liariiics I ruslL'L Ini'LqimLnl {qcoilJnd i .,ILi 2Qni. the C-hJriliL.% Accounts I SCotl￿d l ReLiulations ?Q06 and ihc EicgJulatinn.% .,InLnt Congrcgalional Finance approTred b% the Geiieral Asscmhl). ol- thL. L'hurLh ol" SLuiland •007. The%. are als1) r¢.%paii%ibl . f(Trr safeg)Iiardins' thi ,ISSLls ot-the C'hurch and mull lake r(.￿On￿bIL. slep5 for ihL PILI'Lnliun 4iThlij)r dL'I¢LLion ol- IrauLI ur oiliLr irrL¥iilaiiLiL5 Approved bi ihe TruslLLS dnd sig>ned oi) Ilieir ￿hd11-. t4%iiTrii C'lerk l)at¢: 25th March 2025

St Ninian's Parish C.'hurch, CvreeniiLk RL'PlIrt lif thi. Independen¢ F.xaminer I r¢pi>rt lin the aCLfriinis of the chdrii} for th¢ year ended 3 I fk'c¢tnher 2024 ¥shiLh Are Dill (In page5 6 11) 111. Rcspc'rlii'e T(%P()nsihililies of Iriistees And exAniiner I hL Lharily'5 tTUilL¢S arc Tcspon¥ihlc lor Ihc pr¢p4rlllinn ol. th¢ aLu)unls In acinrdancc ￿.][h the iLrnlS ol. Ihi C'hurities partlLul&r In￿lILy￿ h4¥1 iiirnc 10 niy aiicniitjn. I)￿515 ufsndtpendeni vxminer's %lMltmenl An LXiiinin?& Iton 14 ¢iirritd Qui In aLLordancc w1111 Rcgullliion I l L)i- Ihc I'htiriii¢8 A¢¢ounis 1SiOtlandl KLgulation$ Ind¢i)¢nd¢nt tximintr'y iilemtnt ¥hiih ¥1%￿ m¢ r¢¢Li(Inuhl¢ lu bL'IiL'VV ih41 ill niuieriul rc%pi¢l th¥ ￿qUir¢M￿niS Ibl Iii pfLP,?r£ acLoiini.s ￿'￿1(h acc(Iril wilh Ihl D¢Liiiinlin8 rccvrds and Lumpl) wilh HL8ulation ¥ nl. lh¢ N7AAY4[ <F- 25

St Ninian's Parish Church Cyreeni)Lk Reii'i l¥ and l•:Ivmi'nti ALciiunl 'eAr L'iiiled J I l)cccmbLr 21124 I'nrt¥ifiiie Re%lrirl¢d Tr.￿JU￿￿ent 2,000 43 h4 l-1)lul H¢'¢L'i .13.37.3 nitnl (.Ib%l% ibl. kpenL'nitiNk• funils 75 75 7h mini 3￿.0$￿ -.xii¥% i)f Il>i'ments10}L•r RILiii)t% f(Ir Ihi %¢#r l)èliiri' Irdn%fir h,4(¥3 Trn4fL'r '.xci'4% nfipai'Tlif ni%) oltr Ri'ci'ipls th.1163 O,Q63

St ￿'1Mla￿'S l)arish C.'hurch Cvreenoek Siatement of iialynces At .11 I)CCL'mher 21124 I'nre*tri¢i¢d Rcstri¢ied Tr.'ndowm¢nt Funds Funds 2L124 2U24 2V24 ZO24 2023 Bank& De 08it Balances Ilaiik & dcposil balanccs broughi fOr￿ard .737 -737 24.lof i 01-ement in vollr. F.xces% i)I' RcLLIPI.4 thvei P<i)ii)enis for the year 6.9hl 6.Y6.A TFan.4lers 12.7$71 Bttnk & dLPL)sil halances ¥¢trri¢d Iuim'drd 15.700 15.YOO .717 tnJTkL'I ittluc b￿anL￿ts ol"lttkL%iminl& riYni)VLd not Bajik & IkTK)S¢t b￿an¢t 2.-,22 liitt.Aid &. I'.￿rgy L'ost Ltabilities l)Ui lii I I.IIR( lorover-claimed liill ilidlCJiNing ici Circl The dLLoullis were approved b%, Ihe Kirk SLS5iun 011 ?5th fvlarLh 201- For ai)d bchalfof ihc Kirk Session I T￿￿￿rer

St Ninian's Parish Church Greenock otes to the Accounts Year ended 31 Deceml)er 2024 Notes In tbe Aeeounts Trustee Riimunermtion and Rtlmted Party I'ransctlOJlS Nc) I'ru%iee or a pL'rs(In ittldted to ci '[ rii%tLL had dn), pLrs(Inal intercst in coiitrciLI (Ir transdclii)n eiitercd iii10 tlie charil), duTlllgY tlie )'Lar. Moi'ement$ in b unds AllJn Aljl De¢ 20Z4 Reteipt¥ l)a)Inenl I'ransfers 21124 L'.nri'striclfd funds IIL%igynaiid B¢iiLviilcnt frund 490 45 415 8,?47 8.737 33,373 ?6.410 IiL'Stricted funil F.ndiiwment funds CJLntral Investtncnl Fund I'()tal fundy 8.7_37 33.373 P_iirpi)%e% i)I' l)L%iL>natL"d l."und -I'IIL pufpcib¢ l)I' IliL l.abric l.-iJnd LLclsed when Ihe C'hurch SaiiLtUdrv and Halls i%'¢rL coiidetniiLd. oses ol RL'slriLILd Funds 'rii¥ putPUSL ol-tliL Glass BriLk F und leased whLlI the ('hurLh SaiicliiaTh' ¢Lnd Ilalls wcrL LC)i)d¢miied. l)IirpcisLs of F.TidowiiiLnt Futtd Icld bi_c. ()r % Iii¥'cstors l-ru.4t Iiicomc from ihL L ard%￿ell 14av luiid is to h¢ U%Ld lor Gciicral purpi)ses Income from thL (Jeneral IniLsimeiit lund 15 11) bL USLd for gy¥i)Lial purposes

t NiDign's Parish Church Greenock Notes io the AccouTrt5 Year ended JI Deeember 2024 I'•rwrIc￿d lIe￿Fir￿d dj Tolil 2024 1024 2024 2013 l.ittwill ()ff¢nng5 'I￿K RcCov¢red on Gift Aio ()rdinaryVffenn831()pen PlJt¢) h¢1 OITennBX. I)DnaiMyn5tr< (' ofs Temwww ￿￿e(..0jt5 Fwl 9.552 87¥ 12.%fy1 878 1.532 33.309 33.309 ?3.266 rtiiitiei f(Trr (i¢lltr81iff R Fundj l.IindTaisin¥ L'OSES l ojtx lif %tnerMlin% (unds ()rrenD¥¢n￿lOptj 75 75 75 75 76 tiive 10 All￿#11?￿ 7.4.50 7.456 27.514 lenevulenl Fund I..A￿￿￿1¢￿Te 120 I'r¢5bweTh dues 4h4re Llf Minis1ryl'wi% 8fi11 691 2.46? 82n (ironts ExwndiNrelLo1oThini￿ 2.0(MJ 1.594 2.584 555 2.614 Insuianct 2.614 Flu5 And fe&Pri¥e(i F'ynd5 (hhEf 80 26.3.15 98h ?6.135 720 38.582 Iliniyttr'i 4flPtnd All ('hurch vl'SiDilund LunBreBaliiH15 11)niribui¢ to thc Nali{K￿l Sil￿d Trund %%hirh IKar5 thc CO￿ of￿1 mini%t¢rs' 412￿ndS Bnd cmplo)'crfs L￿ntrIbutI￿$ fw DaiM)naJ In5uranc¢. rtn5icm aThJ IM)w%in8 loan fund. liriisicTS' %lit￿ndS arL' pdi¢J in with the nali(rt*l si1￿j S￿¢. ￿thi(h is reiuknl lo years 0(smic¢. ( vlle¢tions fnr'l'hird p4rti 2024 ('hrislian Aid I'llrkish 1.4ffth4uake Appral 2511 369

St Ninian'5 Parish Church IAr¢enock endix 'L#r ended JI December 2U24 FliliD.4 HF.LD C)N4 BEHALF. Ofr THF. CONCpRTr.C'.41"iof III. THF. C'II I'IiC'II C)F C'()TL..IPl) GF.%F'.KAI. I'RII%TF.Tr. Rb:SULTINC' b'RI)M TIIF. %AI.F. ()Tr THE MANSTr: 2024 20?J C'APITAL AC'C'()LfT C'r¢dil Bdlan¢¢% h¢ld at 31 DeLLmber 1024 at cosl 133.000 133.(M)O M1rkei Value ol- Balances ai 311)ei¢mb¢r 2074 133,IX)O 133.(NJO Rfr"I'F.NI:.fr'. AC-C'()Ii PIT Ball￿Ce al l January 20?4 IniLrLsi li)r Year ol. Accvunl C i)rs General Trus1¢¢5' Adrnin Charges 1.6¥7 4.916 7.•5S 638 HalanLe a4 ai .1 I Ik.ccmber 2(1?4 13.(189 (J.47? kll.E' ()F 'l'llTr'. C 111 HC'II 11111.I)I%(.- 'Tr'.MIY)RAR Y IIR()PTr.RI'Y C'C)S'1'+1 frUliI> B411ance as al l Januan, ?0ty4 S¢¥urii}' FencingD Cus15 2024 -7518 3538 Blilance as Ill I I tk'Lember 2024 1 ?.$90 3538 io