JOHNSTONE HIGH PARISH CHURCH
Registered Scottish Charity Reference Number: SC009588
ANNUAL REPORT and STATEMENT OF ACCOUNTS for year ended 31[st] December, 2024
The Stated Annual Meeting will be held in the Church on Sunday 23 March, 2024 after morning worship.
The Church of Scotland Johnstone High Parish Church
Annual Report and Statement of Accounts for the year ended 31st December, 2024
Congregation No: 140749
Charity No: SC 009588
Reference and Administrative Information
Charity Name:
Johnstone High Parish Church of Scotland
Charity Registration Number:
SC009588
Congregation Reference No: 140749
Contact Address:
Trustees
Details of the trustees of the church funds are given on the following two pages.
Kirk Session members are listed separately from Congregational Board members.
Bankers
Bank of Scotland 56 High Street Johnstone Renfrewshire, PA5 8AL
Minister Currenlly vocont
CONGREGATIONAL BOARD
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 Model Deed of Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congregational Board 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. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then 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.
Organisational Structure
The Congregational Board is chaired by the minister and meets twice in a year. Certain responsibilities are delegated to the Fabric and Finance Group as appropriate. The Kirk Session which meets nine times a year is responsible for spiritual affairs within the church.
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 of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
The congregation meets for morning worship every Sunday at 11am, with evening teaching services as intimated in the weekly bulletin.
There is a café available in the halls after worship on Sunday mornings.
There is a Church of Scotland Guild which is open to all and meets in the halls on alternate Monday afternoons at 2pm.
The Girls' Brigade meets in the halls on a Tuesday evening. The Explorers (for girls P1 - P3) meets from 6pm - 7.15pm. The Junior Section (P4 - P7) and Brigaders Section (S1+) meet from 7.15pm - 8.45pm.
Our Boys' Brigade company meets on a Thursday evening in the church halls. Anchor Boys (for those in P1 - P3) meet from 6.30pm - 7.30pm. The Junior Section meets from 6.30pm - 8pm and the Company and Senior Sections (for boys in P7+) meets from 8pm - 10pm.
Rehearsals for our praise band, New Life , take place in the church from 7.30pm on a Wednesday evening when intimated.
Trustees. Annual Report (cont) Year ended 31 December 2024 Achievements and Performance Our Boys. Brigade and Girfs. Brigade visited our local primary scho(A in August and sow o welcome influx of new member5. Our Lighthouse GTOUP and Bible Class sow a number of new members. They have taken part in a tew church services and hope to continue wth this Our Sparkler5 group for pre-school ages children has grown dramatically Ihis year and ended the year umber ot babies and toddlers attending every Sunday. Our minister. elired in February 2024. We are currently working wth a locum and Wtsbi ily Flnanclal Review The principal source of income to the church remains from weekly offerings. Income remoined Pretty steody compored to lasl year. We noted an other decrease in overoll expenditure over the yeor. This was mainly due to retiral. ond the corresponding reduction in our Ministry and Mission ullvLuIIvi i. VTrl¥ poid our Mininstry and Mission ollocation in full. We have seen an incfease in the people F)aying direcmy lo the church tx]nk account. This is helpful as it allows for better budgetting with a specified amounl coming in each month. We have no defined reserves at present. This will be looked at again during the coming year. statement of Trustoes. Responslbllllles The members of the Kirk Session I Congregational Board musl wepare financial statements which give sullicient detail to enable on appreciah'on ol the transactions ol the Church dvnng Ihe financial year. The members ol the Kirk Session I Congregolional Booid ore responsible for keepng proper occounting records which. on iequesl. musl rellecl the financial position ol the Church al that time. This must be done to ensure thol Ihe finonciol stotements comply wth the Charilies and Trustee Investmenl (Scollandl Acl 2Q)5. the Charithes Accounts Iscotlondl Regulations 2(K16 and the Regulations Anenl Congiegalional Finance approved by the General Assembly of Ihe Church of Scolland in )7. They are also responsible lor safeguording the assets ol the Church and must toke reasonable sleps for the Exevenlion and/or detection ot fraud and other Approved by the Trustees and signed on their behall, Sesslon Cle Date: 5 M(xch, 2025
Johnstone High Parish Church of Scotland SC 009588 Independent Examinerfs Report to the Trustees of Johnstone High Parish Church I report on the accounts of the charty for the year ended 31 December 2023 lch are set out on pages 7 to 12. R8sp8ctlv8 r8sponslbllltl8s of trustees and 8xamln8r The charitys trustees are responsible f¢y the preparati of the accounts in accordance wth the terms of the Charitj'es and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1 } (dl of the AcccHJnts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411 Ilc) of the Act and to state whether parb¢ular matters have come to my attention. Basls of Indep8nd8nt 8xamlner's statemenl My examinabon is carried out in accordance with Regulation 11 of the Charities Aw)unts {Scotland} Regulab'ons 21)J6. An examination indudes a review of the accnunting records kept by the charity and a comparison of the accounts presented wtlh those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustees conceming any such matters. The pr¢xedures undertaken do not provide all the evidence that Uld be required in an audrt. and consequenty I do not express an audit opinh?n on the accounts. Indèp8ndènt 8xamlner's statement In the course of my examinats"on. no matter has ujme to my attention ich gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordan with Sect7 44 (1)(al of ttle 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts accord with the accounting records and comFly RegulatTron 9 of the 2006 Accounts Regulations have not been met, or to whith. in my opinion. attention shwld be dr in (xder to enable a proper understanding of the accounts to be reached
Johnstone High Parish Church of Scotland Receipts and Payments Account Year ended 31 December 2024
| Receipts Note Donations 3 Legacies Activities for Generating Funds Bank & Deposit interest Investment income Rental of premises Sale of assets Grants Receipts from General Trustees Other Receipts: wedding fees Total Receipts Payments 4 Costs of generating funds Charitable activities Governance costs Total Payments Transfers Excess of Receipts over Payments for the year before transfers Excess of Receipts over Payments for the year |
UnrestrictedRestricted Endowment Funds Funds Funds 2024 2024 2024 £ £ £ 85472 85472 0 0 1330 250 87052 0 0 272 79993 80265 0 0 6787 0 0 168 -168 6955 -168 0 |
Total 2024 £ 85472 0 0 85472 1330 0 250 87052 272 79993 80265 6787 0 0 6787 |
Total 2023 £ 81664 4944 0 |
|---|---|---|---|
| 86608 1185 100 |
|||
| 87893 | |||
| 235 86659 |
|||
| 86894 | |||
| 999 0 0 |
|||
| 999 |
Johnstone HI h Parlsh Church of Scotland statement of Balances At 31 December 2024 Funds Fund8 Fund¥ Totsl Totsl 2024 2024 2024 2024 2023 Bank & De osit Balan B8nk & dasrt balances tKoughl lOvard NJ72 3240 2241 Movement in year: Excess of Rpts over Prn15 lh8 5 6787 Bank & dgtM)srt b818nc 10027 10027 3240 Assets Grft Aid R8ceNat4e Tho gCxnts •r• appr¢¥ed ty Klrk SMloTr FlnwKl•l 8¢•rd c For•nd on behall of the Kirk Sess and Finana5 8oard Se••lon Ch Trnuurnr
Johnstone High Parish Church of Scotland Statement of Balances
Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
During the year 1 trustee received reimbursement of expenses incurred totalling £242.93. In addition who is a member of the Kirk Session received £4703.01
for providing her service as congregational secretary during the year, and
who is also a member of the Kirk Session received £600.00 for providing her services as Hallkeeper.
2. Movements in Funds
| Unrestricted funds General Fund Restricted funds Kirk Session Account Total funds |
At 1 Jan 2024 £ 3072 3072 168 168 3240 |
Receipts £ 87052 87052 0 87052 |
Payments £ 80265 80265 0 80265 |
Transfers £ 168 168 -168 -168 0 |
At 31 Dec 2024 £ 10027 |
|---|---|---|---|---|---|
| 10027 | |||||
| 0 | |||||
| 0 | |||||
| 10027 |
Purposes of Restricted Funds
Session Fund: This is a fund to provide payments and monetary assistance at the discretion of the Kirk Session.
| Unrestricted | Restricted | Endowment | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||
| 2024 | 2024 | 2024 | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| **3. ** | Analysis of Donations | |||||
| FWO Scheme | 28718 | 28718 | 32597 | |||
| Direct bank donations | 32184 | 32184 | 34121 | |||
| Tax Recovered on Gift Aid Donations | 15236 | 15236 | 5184 | |||
| Ordinary Offerings (Open Plate) | 9234 | 9234 | 9322 | |||
| Other Offerings, Donations etc | 100 | 100 | 440 | |||
| 85472 | 0 | 0 | 85472 | 81664 | ||
| **4. ** | Analysis of Payments | |||||
| Costs of generating funds | ||||||
| Offering envelopes | 272 | 272 | 235 | |||
| 272 | 0 | 0 | 272 | 235 | ||
| Charitable activities | ||||||
| Ministries & Mission allocation | 42303 | 42303 | 48883 | |||
| Presbytery dues | 878 | 878 | 1234 | |||
| Minister’s travel expenses | 243 | 243 | 1843 | |||
| Manse phone | 236 | 236 | 995 | |||
| Pulpit supply | 1155 | 1155 | 760 | |||
| Other staffing costs | 7823 | 7823 | 8175 | |||
| Fabric repairs & maintenance | 10881 | 10881 | 9343 | |||
| Council Tax | 1601 | 1601 | 2282 | |||
| Heat and light | 7104 | 7104 | 6078 | |||
| Insurance | 4909 | 4909 | 4607 | |||
| Other building costs | ||||||
| Hall phone | 0 | 168 | ||||
| Communion expenses | 0 | 0 | ||||
| Printing, stationery and postage | 542 | 542 | 1306 | |||
| Other expenses | 2318 | 2318 | 985 | |||
| 79993 | 0 | 0 | 79993 | 86659 |
| Governance costs | |||||
|---|---|---|---|---|---|
| 0 | 0 | 0 | 0 | 0 | |
| Total costs | |||||
| 80265 | 0 | 0 | 80265 | 86894 |
5. Minister’s 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 housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years) £38,884.
| £38,884. | |||
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| **6. ** | Collections for Third Parties | ||
| Erskine Hospital | 409 | 272 | |
| St Vincent's Hospice | 386 | ||
| Help for the Persecuted | 275 | ||
| Scottish Air Ambulance | 270 | ||
| Rays of Hope | 292 | ||
| 971 | 933 |
APPENDIX A
GENERAL ACCOUNT FORECAST 2025
| 2025 | Sub-totals | Totals | ||
|---|---|---|---|---|
| INCOME | ||||
| Offerings | ||||
| Freewill offeringscheme | 30000 | |||
| Direct bank donations | 32500 | |||
| Income tax recovered | 14000 | |||
| Ordinaryofferings(Openplate) | 9250 | |||
| Other offerings,donations,etc | 85750 | |||
| Other Ordinary General Income | ||||
| Contributions from organisations | ||||
| Weddings & Funerals | ||||
| Interest on account | ||||
| Use ofpremises | 1300 | 1300 | ||
| Total Ordinary General Income | 87050 | |||
| EXPENDITURE | ||||
| National Ministry and Mission | ||||
| Givingto Grow | 49294 | |||
| Presbyterydues | 878 | 50172 | ||
| Local Staffing Costs | ||||
| Minister's expenses | 2000 | |||
| Pulpit supply | 5200 | |||
| Caretaker | 600 | |||
| Organist | 2520 | |||
| Secretary | 5241 | |||
| Church officer | 15561 | |||
| Building Costs | ||||
| Fabric repairs and maintenance | 8000 | |||
| Heatingand Lighting | 7000 | |||
| Water charges and Insurance | 5000 | |||
| Manse Council tax | 2600 | 22600 | ||
| Other local costs | ||||
| Printing. Stationery,advertising | 600 | |||
| Hall telephone | ||||
| Communion expenses | 100 | |||
| Misc expenses | 1000 | 1700 | ||
| Total expenditure | 90033 | |||
| GENERAL FUND DEFICIT FOR YEAR | -2983 |
CHURCH OF SCOTLAND GUILD
| Income Balance b/fwd Collections Subscriptions Donations |
283 301 220 19 823 |
Expenditure Pres & Central funds Gratuities & donations Secretary expenses Miscellaneous Donations Balance to c/fwd |
185 47 2 25 150 414 |
|---|---|---|---|
| 823 | |||
| SUNDAY SCHOOL Income Balance b/fwd Donations Collections |
99 400 116 615 |
Expenditure Materials Functions Balance to c/fwd |
336 279 |
| 615 | |||
| CD MINISTRY Income Balance b/fwd |
128 128 |
Expenditure Batteries and charger Balance to c/fwd |
45 83 |
| 128 |
1st JOHNSTONE COMPANY BOYS' BRIGADE
| Income Balance b/fwd Subscriptions |
437 226 663 |
Expenditure Display Training/ stationery Uniforms Miscellaneous Balance to c/fwd |
198 43 40 76 306 |
|---|---|---|---|
| 663 |
- 1st JOHNSTONE COY BB: WILLIAM STRUTH MEMORIAL BEQUEST
| Income Balance b/fwd Interest |
4752 248 5000 |
Expenditure Balance to c/fwd |
5000 |
|---|---|---|---|
| 5000 | |||
| 4th JOHNSTONE GIRLS'BRIGADE Income Balance b/fwd 3032 GB Fees 750 Weekly subs 1553 Camp 2794 Uniforms 115 Interest 37 Donations 575 Outings 15 8871 |
Expenditure GB Fees GB Supplies Equipment Outings/parties Display Camp Balance to c/fwd |
1603 553 103 170 115 3227 3100 |
|
| Income Balance b/fwd GB Fees Weekly subs Camp Uniforms Interest Donations Outings |
|||
| 8871 | |||
| FLOWER FUND Income Balance b/fwd Donations |
69 615 684 |
Expenditure Church flowers Balance to c/fwd |
477 207 |
| 684 | |||
| PUBLICATIONS COMMITTEE Income Balance b/fwd 4897 Kirk café 1129 Donations 168 6194 |
Expenditure Supplies Fabric Misc Balance to c/fwd |
498 2000 2189 1507 |
|
| Income Balance b/fwd Kirk café Donations |
|||
| 6194 |
I
WHAT'S ON IN THE KIRK
SUNDAY
| TIME 11.00am Morning worship Sparklers, Lighthouse, Bible class After worship Kirk Café 6.30pm Evening teaching services (As intimated MONDAY TIME 2.30pm Church of Scotland Guild (Fortnightly) TUESDAY TIME 6.00 - 7.15pm Girls' Brigade Explorers (Primary 1 - 3) 7.15 - 8.45pm Girls' Brigade Juniors (Primary 4 - 7) 7.15 - 8.45pm Girls' Brigade Seniors (S1+) WEDNESDAY TIME 6.30pm Session Prayer Meeting_(As intimated) 7pm Elders groupings (_As intimated) After groups Kirk Session 7.30pm New Life Praise Band (As intimated) THURSDAY TIME 6.30 - 7.30pm Anchor Boys (P1 - P3) 6.30 - 8.00pm Boy's Brigade Juniors (P4 - P6) 8.00 - 10.00pm Boys' Brigade Company (P7 +) SATURDAY TIME 10am - 11am Bible study meetings (As intimated) |
PLACE CHURCH HALLS HALLS CHURCH PLACE HALLS PLACE HALLS HALLS HALLS PLACE HALLS HALLS HALLS CHURCH PLACE HALLS HALLS HALLS PLACE HALLS |
|---|---|