THE CHURCH OF SCOTLAND BALLANTRAE PARISH CHURCH CONGREGATIONAL ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 CONGREGATION No. 100541 CHARITY No. SC008536
8allantrae Parish Church Year ended 31st December 2024 SC008536 Report of the Independent Examiner Respective responsibilities of Trustees and examiner- The charity Trustee5 consider that an independent examination is needed under section 44111 (c l of the Charities and Trustee Investment Iscollandl Act 2005. 11 is my responsibility lo examine the accounts under section 44111 I c l of the Act and lo slate whether particular matters have come to my attention. Basis of independent examinerfs sl8temenl- An examination includes a review of the accounting records kept by the charity and a compartson of the accounts presented with those recoids. It also includes consideralton of any unusual items or disciosures In the accounts and seeking explanations from the Trustees conGerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts. Independent examiner's slalemenl.. In the course of my examination ol the statement of accounts lor the yeaT ended 31 # December 2022 no matter has come lu my allention.. 1. 1¢h gives r&asonable cause lo believe that In any material respect.". accounting records have not been kept in aclordance with Section144)1111 c) of the Charities and Truslee Investments (Scollandl Act 2005 and Regulation 4 of the Charities Accounts (Scollandl Regulations 2006 - the accounts do not accord with those records- the statement of accounts do not comply with any requireTnents of Regulation 8 of the Charities Accounts (Scotland) Regulations 201. 2. To which, in my opinion. allenlion shDLJld be drawn in order to enable a proper understanding Dale 21 ¥1 April 2025 Page I
Trustses, Annual Report Year ended 31 Dècémber 2024 The Trustees present the annual rep)rt and accounts for the Ballanlrae Parish Church for the year ended 3111 December 2024 Reference and Administrative Inforniation Charity Name: Ballantrae Parish Church Charity Rogi8tration Number: SC008536 Congregation Reference No: 100541 Bank•ts: The Royal Bank of Scoland, Ayr Page 2
Trustees. Annual Report Year ended 31 December 2024 Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of the Deed of Constitution lor Deed of Conslilulion (Unity Formll. Recruitment and Appointment of Trustses Members of the Kirk Session and the Congregational Boaid are the charity Trustees. The Minister is a Trustee and chairman of the Trustees who has been eleeted by the congregation and inducted by presbytery. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered lo have appropriate gifts and skills The Congregational Board is appointed from within the congregation and members of the congregation are invited lo nominate individuals who are believed lo have the skills and commitment to contribute to the management affairs of the ChLJrch, to become members of the Board. Board Members are appointed al the Stated Annual Meeting and serve for a period of three years after which they must seek ectIOn at the next Staled Annual Meeting. Organisational Structure The Congregational Board is chaired by the minister and meets five limes in a year. The Kirk Session which meets five limes a year and is responsible for spiritual affairs within Ihe church. Sub Committees are sel up for specific purposes as required. Objectives and Activities The Church of Scotland is Trinitarian In docliine, Reformed in tradition and Presbyterian in polity. 11 exists lo glorify God and to work for the advancernent of Christ's Kingdom throughout the wodd. As a national Church. it acknowledge5 a distinctive call and duty lo bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. 11 co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Ballantrae Parish Church 15 linked with St Colmon Parish Church and the minister of both resides in the manse in Ballantrae. The Church holds services every Sunday at 11.30am, special services are held during Easter and Christmas. Occasional services are held al Glenapp Church. Communion is celebrated four times a year in the Church in Ballanlrae Page 3
Achievements and Performance Ballantrae Parish Church during 2024 Weekly coffee time has continued on Tuesdays in the Bricc House. This is open to everyone from the community. and we have a large core of people who attend regularly. Many of these people have no connects.on lo the church but have been willing to assist with ndraising aGtivlties when asked. Glenapp church is open on ihe third Wednesday of each mnth for a service al 3pm. On Easter Sunday there was a service at Ballantrae harbour al 7am fr)Ilowed by bacon rolls and hot drinks in the Bricc house- al)oul 25 people attended. The first fvndraiser of the year is having a baking stall at the Ballantrae Food and Dnnk Festival. Then our 'Annual Summer Fair. look place al the end of July, bringing in much-needed fund5. We also had a Christmas bakn'ng stall at the Gommunity Craft Fair in November. Harvest Thanksgiving service took in donations for Christian Afd as well as practical food for the Girvan Food Bank. We supported the Blylhswood Shoobox Appeal in October, with over 50 boxes going to eastern European countries. Line dancing evenings have taken place every 4-6 weeks throughout the year, again giving us chance to meet wtth others in the area and have fun together We still try and support our sister ¢hur¢h in Lwambasa, Malawi. The young minister there is not as competent as othexs al keeping us updaled, however we have a edted commrttee who continue lo think of way$ of supporting this rural area of Malaw. Carol $8rvicés took place at Glenapp church and Christsmas Day. It is interesting lo see new faces from the community and visitorg at these times. s until the Union of Girvan North and South Parish was the Interim Moderator of Girvan oulh, Barr and Dailly church which means he is involved with their meeting5 and allends funerals, baptssrns, and weddings. Flnanclal Review Gift Aid donations and the lax recovered from them and the we&kly offerings are our main source of income and are again ill tolal redu¢ed from the previous yearfs low level. Offerings were up on the pravlou$ year and also with events allowed we were able to run several fundraising events. ReseThes Policv Page 4
The Trustees consider it prudènt to hold reseNes. including deSnated funds, lo cover tselve months of normal expenditure, that value Ing £33,000. In addition, given the aging profi'le of the congregation and the requir6menl lo maintain hi5tOfiC and listed buildings within the local conservabon zone the Trustèes have decided lo keep such reserves that provide an income suff5cient lo maintain Ministry and th8 buildings. Statement of Trustees, Responsibilities The members of the Kirk Se8sionlCongregational 9oard have prepared financial statements whiGh give Sufflent detail lo enable an appreciation of the transactions of the Chltrch tyuring the financial year. The members of the Kirk Sessionlcongregational Board are sponsible for keeping proper a¢coLJntin9 records which, reflect the financial position of the Church at that bme. This has been done lo ensure that the financial statements compty with the Charities and Trustee Investment (Scollandl Act 2005, the Charities Accounts ISwll8ndl Regulations 2006 and the Regulations Anenl Congregational Finance approved by the General Assembly of the ChuiGh of SGodanQ in 2007. They are also responsible for safeguarding the assets of the Church and must take ieasonable steps for the prevention andlor detecbon of fraud and other Irregularilies. Approved by the Trustees and signed on their behalf, Dale. 11tn April 2025 Page 5
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