The Church of Scotland
Greenock The Mount Kirk
RECEIPTS AND PAYMENTS ACCOUNTS
FOR YEAR TO 31" DECEMBER 2024
Congregation Number
150827
Charity Number SC008357

Charity Name..
Greenock The Mount Kirk
Charity Registration Number:
SC008357
Congregation Reference No..
150827
Contact Address:
95 Dwnpster StrccL
Greenock.
Tru8tee8
Principal Office-bearers
Minister.
Session Clerk:
Church Tre&8urer:
Independent Examiner
Bankers
The Royal Bank of Scotland.
122 Cathcart Street
Greeno¢k
PA15 IBA

Greenoek The Mount Kirk
Trustees, Annual Report
Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the ternis of the Deed of Constitution (Unitary Forni).
Recruitment and Appointment of Trust¢¢s
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 congregation and inducted by Presbytery.
Organisational Strnctur¢
The Kirk Session is moderated by the minister and meets five times in a year. Certain responsibilities are delegated
to the Finance Committee and the Property Committee as appropriate. The Kirk Session is responsible for spiritual
and temporal affairs within the church.
Objectives and Activities
The Church of Scotland is TrinitarAan in doctrine, Refornied in trddition 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 of Scotland
thTough a territorial ministy. It co-operates with other Churches in various ecumenical bodies in Scotland and
beyond.
Services of worship - One service on a Sunday at 10.30am with additional services at Easter and Christmas.
Youth activities- Boys, Brigade, YoungLife.
Sunday School - Caters for age 3 up to 15
Crèche- Caters for children under age 3
Socia] events- We have a committ¢¢ that organises social events t1￿ughout the year to promote increased
f¢llowship and assist with fundraising.
House groups- We have small groups that meet for bible study and prayer throughout each week.
Th¢ Tuesday Chit Chat Group which m¢ets on Tuesday afternoons encourages infonnal social interaction
to try to minimise loneliness an]ong members of our congregation and members of our local community.
Mothers and Toddl¢rs Group- meet5 in the hall each week for 1.5 hours.
Praise Group- A group comprising members and non- m¢mbers of the Chutch which meets weekly to learn and
sing Christian Songs. sometimes perfornling during Sunday Services and at local religious musica] events.
Bible Study Group- meets weekly for Bible Study and discussions

Greenock The Mount Kirk
Truslees, Annual Repurt (cont)
Year ended 31 December 2024
Achievements and Performance
Our w¢¢kly Sunday morning attendance averaged about 45 adults and 2 children in Sunday School. Our Boys,
Brigade had about 80 boys participating each week. Our more recently fomied Youth Groups, Young Life Group
and have about 20 Tegular attenders. Our more recently fornied Youth Groups, Young Life Group and have about
150 regular attenders. The Mothers and Toddlers Group was attended by about 18 childrcn who came along
regularly with their parents/guatdians. W¢ have now started up the majority of OUT aotivities as they were before
Covid, including coffee rnornings for the BB etc
Financial Review
Toial Donations received were up from £41,020 in 2023 to £66.876 for 2024, an increase of 63.OYo. This increase
was largely due to Gift Aid tax reclaims which were brought up to dat¢ in 2024 with three years, claims received.
In 2024 w¢ Success￿[lY drew down £6,861 (2023 - £12,806) from the Con501idatcd Fabric Fund held centra]ly being
refund of eligible fabric expenditure. The accounts record a nel surplus in 2024 of £18,171 (2023 net deficit of
£4,834). The Bank and Deposit Balance at the end of 2024 increased from £26,742 at 2023 to £44.913. We look
confidently towards the future from a posilion of financial stability.
Reserves Policy
It is the Trustees. policy to hold immediately available reserves of approximately nine months expenditure and
maintain a re&80nable level of investments to ensure the long ternk fmancial security of the Church.
At the yearend ihe ChuTch held unrestricted, immediately accessible Bank and Deposit Balances of £35,875 a figure
£17,61 O higher tban last year.
The Church also h¢ld £9,038 of Restricted Funds which have been designated for the pUn￿SeS ycified in Note 2.
Statement of Trustees, Responsibilities
The memlrrs of the Kirk Session must prepare financia] statements which give sufficient detail to enable an
appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are
responsible for keeping proper a¢¢ounting records which. on rqucst, must refleci the financial position of the
Church at that tim¢. This must be done to ensure thai th¢ financial statements comply with the Charit1&8 and Trustee
Investment (Scotland) Aci 2005, the Charities Accounls (Scotland) Regulations 2006 and the Regulations Anent
CungT¢gaLion(Il Finance approved by the General Assembly of the Church of Scotland in 2007. They are also
responsible for safeguarding the assets of the Church and must take reasonable st¢ps for the prevention andlor
detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Date: 12111 Ilebruary 2025

Greenock The Mount Kirk
SC008357
Independent Examiner's Report to the Trustees of Greenock The Mount Kirk
I report on the accounts of the charity foT the year endcd 31" December 2024 which are set out on pages 6 to 10.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation ofthe a￿Ount5 in accordance with the temis of the Charities
and Trustee Investm¢nt (Scotland) Act 2005 and the Cbarities Accounts (Scotland) Regulations 2006.
The chartty trustees consider that the audil requirement of Regulation 10{ I) (d) of the Accounts Regulalions do¢s
not apply. It is my responsibility to examine the accounts ￿ r¢quired under section 44(1) (c) of the Act and to state
whether particular matters have come to my attention.
Basis of independent examiner's ststem¢nt
My examination is carried out in aGcoTdance with Regulation I l of the Charities Accounts (Scotland) Regulations
2006. An examination includes a review of the accounting records kept by the charity and a comparison of the
accountF PTesented wilh those records. It also includes consideration of any unusual items OT disclosures in the
accounts, and seeks explanations from the trnstccs concerning any such llMtters. The PTocedures undertaken do not
pmvide all the evidenc¢ that would be required in an audit, and consequently I do not express an audit opinion on
the view givcn by the ￿cOunts.
Independent examiner's statement
In the course of my ¢xamination, no matter has come to my attention to which, in my opinion, attention should be
drawn in order to enable a proper understanding of the accounts to be reached.
Name:
Address."
Signed
Date..
28rh March 2025

Greenock Tbe Mount Kirk
Recei
ts and Pa
ments Account
Year ended 31 December 2024
SC008357
Unrestricted
Funds
2024
Restricted
Funds
2024
Endowment
Funds
2024
Total
2024
Total
2023
Recei
Donations
Legacies
Activities for
G¢nerating Funds
Bank & Deposit interest
Investment income
Note
57723
57723
36767
500
5054
1313
2225
5054
1510
2589
837
776
2140
197
364
561
66315
66876
41020
Rental of premises
R¢fuiid from East End
Parish Church for
Shared Expenses Paid
by I'he Mount Kirk
Funds from Cofs
General Trnstees
Grants Received
Other Receipts
Total Reeci
ts
1105
1105
290
6861
1500
1114
6861
12806
4350
1500
1114
595
59061
76895
561
77456
Note
Costs of generating
funds
Charitable activities
Governance costs
216
59069
216
250
63645
59069
Total Pa
ments
59285
59285
63895
Excess of Re¢eipts over
Payments for the year before
transfers
17610
561
18171
(4834)
Excess of Receipts over
Payments for the year
17610
561
18171
4834

Greenock The Mount Kirk
Statement of
Balances
SC008357
At 31 December 2024
Unrestrieted
funds
Rt5trieted
Endowment
Total
Total
Funds
VuDds
2024
2023
Note
B4nk& De
osit Balances
Bank & Deposit Balances
brought fornvaTd 11112024
18265
8477
26742
31576
Movem¢nt in vear:
Exccss of Rcccipts over
Paymei]ts for the year
17610
561
18171
(4834)
B￿lk & Deposit Balances
carried forward 3 I1IJ2024
35875
9038
44913
20742
Investments at market
value
Reserve Fund (Cost £60034}
Ben¢volent fund (Cost £1322)
Christian Edn. Fuiid (Cost
£4310)
Wilson Purdon Fund (Cost
£632)
Total {Cost ￿6298)
73416
73416
2050
69306
1933
2050
5796
5796
5637
785
8631
785
82047
778
77654
73416
NIL
Assets
Greenock East End Exp¢nscs
Gift Aid Receivable
1275
5000
1275
5000
1114
14165
6275
NIL
6275
IS279
Liabilities
NIL
NIL
NIL
The accounts were approved by the Kirk Session on
Date: 12th February 2025
For and on behalf of the Kirk Session and Financial Board

Greenock The Mount Kirk
Notes to the Accounts
l Trustee Remuneration and Related Party Transactions
During the year the minister, the
trav¢lling expenses and for payment o
, received reimbursement for
ouncil Tax totalliThg £4720 (2023
anse
eceived payment of £2080 (2023 £2120) for the cleaning of the
Church and Halls.
2 Movements in Funds
At31
Dee
2024
At l January
2024
Receipts
Payments
Transfers
Unrestricted funds
Reserve Fund
26297
2481
10513
18265
2863
1500
72532
76895
(300)
28860
3011
4004
35875
Wgm Places
(970)
58315)
59285
General Fund
300
Restricted funds
Flow¢r Fund
Christian Education Fund
Wilsgn Purdon Fund
Benevolent Fund
Building5 Rcpair Fund
327
1635
1106
5386
23
8477
332
1930
1194
5545
37
9038
295
88
159
14
561
TOTAL
FUNDS
26742
77456
59285
44913
oses of Unrestricted Funds
Reserve Fund.. 'I'he Trustees have set aside this fund for any Church purpose.
Wann Pla¢¢s Fund . The Trustees have put aside this fi￿d for the purposes of providing wann spaces and
food for the Comrllunity.
Qeneral Fund.. The Trustees have set aside this fund as th¢ day-lo-day Income and Expenditure Fund.
oses of Restricted Funds
Flower Fund: This is a fund to provide flowers. when rcquir¢d. for display during s¢rvices of worship.
Christian Education Fund.. This fijnd is used for the purpose olpurchasin8 teaching rnaterial for all
organisations alld Church.
Wilson Purdon Fund: This fund is used for the purpse of purchasing bibles for presentation to new
Elders for presentation to them on the day of their ordination to the Kirk Session.
Benevolent Fund.. This fund is used for memlxrs of the Parish and the Church in tim¢ of need.
Buildings Repair Fund.. This fund is to b¢ used for any refurbishing of the Church and Manse.

Greenock The Mount Kirk
Notes to the Aceounts
Continued
Unrestrieted
Restricted
Funds
2024
Endowment
Funds
2024
Funds
2024
Total
Total
2023
2024
3. Analysis of Donations
WFO Scheme (non Gift Aid)
Gift Aid Donations
Tax Recovered on Gift Aid
Donations
Ordinary Offerings (Open Plate)
Other Offerings, Donations etc
Total Donations
20676
15253
19999
20676
15253
19999
13259
21471
1795
1795
1775
262
36767
57723
NIL
NIL
57723
4 Analysis of Payments
Cos1$ of generating funds
Offering envelopes
216
216
216
216
250
250
NIL
NIL
Charitable activities
Giving for Growth allocation
Presbytery dues
Minister's travel expenses
Pulpit supply
Other staffing costs
Fabric repair5 & maintenance
Mans¢ Council Tax
Heat and light
Insurances and Copyright Licence
Printing. Ststionery, Postage
Church Broadband
Advertising
Manse Telephone
Other expens¢$
28797
28797
29484
507
l371
580
6178
11782
3619
2377
4059
214
387
ioio
300
6136
9096
3710
4623
3462
27
238
ioio
300
6136
9096
3710
4623
3462
27
238
271
1399
59069
271
1399
59069
435
2652
63645
Other payments
Total Payments
59285
NIL
59285
63895
Minister's Stipend
All Chwch 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 housing and loan fund. Ministers, stipends
are paid in accordance with the nationaj stipend scale, which is related to years of service. For the year under review
the minimum stipend was £31,642 and the maximum stip¢nd (in the fifth and subsequent years) £38,884.

Greenock The Mount Kirk
Notes to the A¢¢ounts
Continued
Collections for Third Partie5
2024
2023
Inverclyde Foodbank
195
150
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
CONSOLIDATED FABRtC FUND
2024
2023
Rtal Account
Credit Balance held at 31 December at cost
72533
70549
Market Value of Balance at 31 December
106180
72533
Revenue Account
Credit Balance at 31 December
36597
37875
io