2024-12-31-accounts

The Church of Scotland

Boat of Garten and Carrbridge Parish Church

Receipts and Payments Accounts

2024

Congregation No: 362124 Charity No: SC008346

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Reference and Administrative Information 2024

Charity Name: Boat of Garten and Carrbridge Church of Scotland

Charity Registration Number: SC008346

Congregation Reference Number: 362124

Accounts Contact Address: 9 The Village, Fenwick, Berwick-upon-Tweed, TD15 2PQ

Kirk Session (Trustees)

Principal Office Bearers

Minister Session Clerk Deputy Session Clerk Treasurer and Gift Aid Secretary

Independent Examiner

Bankers

Bank of Scotland plc PO Box 1000 BX2 1LB

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Trustees Annual Report Year ended 31 December 2024

Governing Document

The Church was administered in accordance with the terms of The Deed of Constitution (Unitary Form).

Recruitment and Appointment of Trustees

Members of the 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 congregations and inducted by the presbytery.

Organisational Structure

The Kirk Session, which meets as called by the Minister, is responsible for the oversight of all spiritual, financial and other affairs within the Church, much of the work being delegated to various sub-groups. A sub-group comprises at least one Kirk Session member together with members of the congregations who are believed to have the necessary skills and commitment to contribute to the affairs of the Church. Congregational members who are office bearers, such as the Treasurer, are appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. We have been so fortunate to retain the services of our Treasurer, , even though he no longer lives locally.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’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 in Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

Achievements and Performance

In both of our churches, we have much to be thankful for: we continue to offer weekly worship, livestreamed Bible studies, Guild meetings and talks, Chat and Play, Burns Night, Easter lochside service and Easter treasure hunt, Remembrance Sunday services, Remembering services, Christingle service, community carol singing on Christmas Eve which, this year, filled our church. In addition, we hold services in care homes and carry out hospital visits, we hosted two Boys Brigade Companies, a wedding (with more booked for next year) and end of term school services. Both churches are well integrated into their communities and schools. However, we must now take account of the age profile of our congregations and do whatever we can to attract newer and younger members. Since Covid, our Unitary Constitution structure has not been functioning as it once did and that has had a further impact on the work of our church. In the past year, our congregational roll has decreased which does affect our income and places a further burden on our volunteers. Our Kirk Session is smaller in number than it has ever been and, of course, we are still seeking a new Treasurer. Thank goodness we still have acting as our Treasurer, albeit from 200 miles away.

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Trustees Annual Report (ConVd} Year ended 31 Deomber 2024 Reserves Polxy It is the Trustee￿ pofiry to hold reserves of approximatety 6 months expenditure in designated funds. At present. £16,￿￿* is held for this purpose and is depogted in The Churth of Scotland Growth Fund. Finanaal Review Investments In addttion to the 6 months reserve fvnd, a total of £46,981 is held on derM)srt in The Church of Scotland Income Fund to fvrther InC￿aSe irNe5tment income. Afurther £151 remains on deposit with the Church of kotland Inve5torsTru5t. Stewardship The Church recorded a deficit of £3,981 for the finanoal year 2024. Whilst not ideal, this is understandable considerirE outgoings of £1.51XI from 2023 were efferted in 2024. In addition, almost £3.LKK) wa5 spent on a hymnal system for playing hymn tunes at Boat of Garten. If these items are excluded, the Church recorded a small surplus of around £5CQ. a satisfactory result. Total planned giving re￿ained stable at £18,670 and there was a significant increase in other donations and donations for weddings and fvnerals grving a total of almost £2.31)) for the year. Unfortunatety, income from the rental of premises. at £4￿. was substantially down on 2023. On the payments side. total payments were 27% hiEher than 2023. a rise of £8,£W. Around £3.C(Kl of this 15 due to the hymnal, £2.610 due to the increased cost of electricity and £3,145 due to increased contribLrtions to GivirE to Grow at the Churth of Scotland. Statement of Trustees Responsibilities The members of the ￿rk Session must p￿pare financial Statements whith give sufficient detail to enabte an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session a￿ re5pon5ible for keeping proper accounting records whith must be available for inspettion on request and whtch must refbett the finantial position of the Church at that time. This must be done to ensure that the financial statements compty with the Charities and Trustee Investments (Scotlandl Act 2￿5, the Charfties Accounts (Scotlandl Regulations 2CK16 and the Congregational Finance Regulations IRe8ulations112016} approved by The General Assembly of the Church of Scotland in May 2016. They are also res￿n51bEe for safeguarding the assets of the Church and must tske reasonable steps for the prevention and/or detection of fraud and other irregularttie% Approved by the Trustees and signed on their behalf:

Independent Examinerfs Report to the Trustees of Boat of Garten and Carrbridge Parish Church. I report on the accounts of the charity ft)r the year ended 31 December 2024 which are set out on pages 6 to 11. Respective responslbilitles of Tfustees and Examiner. The Chariiy's Trustees are responsible for the prepaTrtion of the account in 3ccord3nce wwth the terms of the Charities and Trustee Investment Iscotland) Act 2(K15 and the Charities Accounts {ScotlandlSiegulations 2{￿. The Charity Trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not appty. It ts my resrKJnsibility to examine the accounts s required under sertion 4411) Icl of the Art and to stste whether particular matters have come to my attention. Ba515 of INlependent Examinerfs Statement My examination is carried out in accordan￿ with Regulation 11 of the Charities Accounts {Scotlandl Regulations 20(￿. An examination includes a review of the accounting record5 kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks eXPlana￿n$ from the trustees conceming any such matters. The pr(Kedures undertaken do not provide all the evidence that would be required in an a￿lIt, consequentty I do not express an audit opinion on the view given by the accounts. Independent Emaminerfs Staternent. In the course of my examination of the accounts for the year ended 31 D￿rnber 2024. no matter has come to my attent40n-. l. Which gives Tne reasonable cause to believe that in any material respect". AccDuntinE records have not been kept in accordance with Sertion 4qll lal of the Charitie5 and Trustee Investments Iscotlandl Act 21x15 and Regulation 4 of the Charities Accounts (Scotlandl Regulations 2(MJ6. b. The accounts do not accord with these record5. . The Statement of Accounts does not comply with any of the requirement5 Of regulation 9 of the Charities Atcounts IScotland} Regu13tions 2006. 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Narne: Address: Sltnature: t>ate: 9

Boat of Garten and Carrbridge Parish Church Receipts and Payments Account Year Ended 31 December 2024

Receipts (See note 3, page9) Donations Bank & Deposit Interest Investment Income Investments Realised Incoming Resources from Charitable Activities Weddings & Funerals Collections Rental of Premises Total Receipts Payments(See note 4, page 10) Cost of Generating Funds Charitable Activities Governance Costs Total Payments Excess of Receipts over Payments for the year before transfers	Unrestricted Funds 2024 Total 2023 £ £ 31,852 30,513 0 0 3,287 2,786 0 0 0 0 1,064 420 (171) 248
	36,032 33,967
	400 1,063
	36,432 35,030
	0 0 40,413 31,810 0 0
	40,413 31,810
	(3,981) 3,220

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Boat of Garten and Carrbri Staternent of Balances At 31 De￿mber 2024 Parth Churth Unrestrkted Funds 2024 Totsl 2023 Bank & Deposit Balances Bank & Deposit Balan￿5 bmught fophprd 11.771 ,551 Movement in the year. Excess of Receipts over Payments Investments Purchased {3.9811 3.220 Bank & Depoyt Balances carried forward 7.790 11,771 Investments Church of Scotland Investors Trust Church of Scotland Income Fund Church of ScotlarKI Growth Fund 46.981 26.L 46.981 26,QCQ 72.982 72.982 Total Assets 80,772 84.753 Liabilities The accounts were approved by the Kirk SessK)n on 25 February 2025 For and on behalf of the Kir* SessK>n

Boat of Garten and Carrbridge Parish Church Receipts and Payments Account Year Ended 31 December 2024

Notes to the Accounts

1. Trustee Remuneration and Related Party Transactions.

During the year, no Trustee received any remuneration.

The following expenses were paid on behalf of the Minister: Travel Expenses £1,332.96, Council Tax £1,844.78, Telephone £649.20.

No Trustee or person related to a Trustee had any personal interest in any contract or transaction entered into by the Charity during the year.

2. Movements in Funds:

Unrestricted Funds Fabric Fund Account General Fund Account Church of Scotland Investors Trust Church of Scotland Income Fund Church of Scotland Growth Fund Total Funds	At 31 Dec 2023 Receipts Payments Transfers At 31 Dec 2024 £ £ £ £ £ 6,939 3,385 (7,000) 3,324 4,832 33,047 (40,413) 7,000 4,466 1 1 46,981 46,981 26,000 26,000
	84,753 36,432 (40,413) 0 80,772

Purpose of Designated Funds:

Fabric Fund:	The Trustees have set aside funds for the maintenance of
	Church property.
Church of Scotland Investor Trust:	Primarily reserved for the payment of unforeseen urgent
	expenditure.
Church of Scotland Income Fund:	To provide a better rate of return; income to be used for
	fabric repairs.
	Valuation at 31 December 2024: £45,036.32 (2023:
	£44,629.12)
Church of Scotland Growth Fund:	Fund set aside as a six-month emergency reserve.
	Valuation at 31 December 2024: £39,875.00 (2023:
	£36,437.50)

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Boat of Garten and Carrbridge Parish Church Receipts and Payments Account Year Ended 31 December 2024

Notes to the Accounts (cont’d)

3. Analysis of Receipts:

Gift Aid Free Will Offering Open Plate Tax Recovered Other Offerings, Donations etc Donations: Weddings/Funerals Bank Interest Deposit Fund Interest Income Fund Interest Growth fund Interest Rental of Premises Carrbridge Guild Collections Investments Realised Total Receipts	Unrestricted Funds 2024 Total 2023 £ £ 15,002 14,624 3,668 4,060 6,673 6,520 5,272 5,281 1,237 28
	31,852 30,513
	1,064 420 0 0 0 0 2443 2036 844 750 400 1063 0 0 (171) 248 0 0
	4,580 4,517
	36,432 35,030

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Boat of Garten and Carrbridge Parish Church Receipts and Payments Account Year Ended 31 December 2024

Notes to the Accounts (cont’d)

4. Analysis of Payments

Cost of Generating Funds Offering Envelopes Charitable Activities Cleaning Costs Rates & Water Insurance Light & Heat Telephone Postage & Stationery Advertising Giving to Grow 2024 Presbytery Dues Minister’s Expenses Locum Costs Manse Expenses Organ Supply Pulpit Supply Music Fabric Repairs & Maintenance Repairs & Renewals Upkeep of Church Grounds Carrbridge Guild Charitable Donations Miscellaneous Professional Fees Governance Costs Independent Examiner Fee Other Payments Purchase of Income Fund Units Total Payments	Unrestricted Funds 2024 Total 2023 £ £ 0 0
	0 0
	1,820 2,220 0 0 2,380 2,573 6,301 3,691 1,119 897 62 30 0 0 20,726 17,581 486 250 1,333 1,397 0 0 2,614 1,966 0 0 0 0 3,025 0 191 486 0 0 39 0 0 0 0 0 317 719 0 0
	40,413 31,810
	0 0 0 0
	0 0
	40,413 31,810

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Boat of Garten and Carrbridge Parish Church Receipts and Payments Account Year Ended 31 December 2024

Notes to the Accounts (cont’d)

Ministers Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all Ministers’ Stipends and Employer’s contributions for National Insurance, pension, and the housing and loan fund.

Ministers’ stipends are paid in accordance with the National Stipend Scale, which is related to years of services. For the year under review the Minimum Stipend was £31,642 and the Maximum Stipend (in the fifth and subsequent years of service) was £38,884.

Collections for Third Parties

Throughout the year, numerous collections have been taken for a variety of third parties including Christian Aid, Scottish Poppy Appeal 2024 and Alzheimers Scotland (Badaguish). In addition, shoeboxes were collected for Blythswood Shoebox Appeal and continued support of local food banks.

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APPENDIX

FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF THE CONGREGATION

362124 Boat of Garten & Carrbridge

Consolidated Fabric Fund

CAPITAL ACCOUNT Credit balances held at 31 December at cost Market value of balances held at 31 December REVENUE ACCOUNT Credit balance at 31 December TEMPORARY ACCOUNT Credit balance at 31 December	2024 £ 32,760.66
	32,760.66
	1,191.73 -

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