## **The Church of Scotland**
# **Boat of Garten and Carrbridge Parish Church**
**Receipts and Payments Accounts**
**2024**
**Congregation No: 362124 Charity No: SC008346**
1
## **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
2
## **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 InCaSe 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 reained 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 ppare 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 25, 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 resn51bEe 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 eXPlanan$ from the trustees
conceming any such matters. The pr(Kedures undertaken do not provide all the evidence that
would be required in an alIt, 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 Drnber 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 Dember 2024
Parth Churth
Unrestrkted
Funds
2024
Totsl
2023
Bank & Deposit Balances
Bank & Deposit Balan5 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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