## 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|
|---|---|