The Church of Scotland Kilmore and Oban Parish Church RECEIPTS AND PAYMENTS ACCOUNTS For Jear ended 31st December 2024 CongrtgatioD No: 211318 Ch*rlt>' No: SC 011171
Reference and Administrative Information Charity Name.. Kilmore and Ob8n Parish Church Charity Registration Number= SLOI1171 Con¥re¥alion Reference No= 21 lJ18 C.()ntaci Address.. Co-opted f*iembers Page 2
Principal Office-bcarcrs MiFJiSt¢r". Parish Assistat]t Se55ion Clerks.. Clerk io lh¢ Board". Church Treasurer.. tiiclenl l..ianiiner Cliartered Aceouniants 5 Argyll Square Oban PA34 4AZ Bankers Bank of Scotland, Station Road Oban PAJ4 4LL Page 3
Trustees, Annual Report Year ended 31 December 2024 Structure, Governance and Management GoverniDg Document The Church is administered in a¢cordance with th¢ terms of Unitary Consiilution. Recrultment and Appointment of Tru$tees Nlembers of th¢ Kirk Session and are the charity. trustees. -I'he Kirk Session mcmbers ar¢ the elders of the church and arc ch04en from those Tnembers of the church who art considered to have th¢ appropriato gifts and skills. The Parish Minister. .0 is a mtrmber of the Kirk Session, is elected by Ihe congregation and inducied by Presbytery. OrgaDiSYItIOD¥I Structure Within the Kirk Session ¢¢rtain responsibilities Bre delegated io the Finance Committee and the Fabric Committee as appmpriaie. The Kirk Session m¢et5 6 times in the vear and is also r¢sponsible for tli¢ spiritiial affairs within the church. Co-opt¢d church niembers play a part in our proceedings but have no votiiig Tiglits and are not trusiees. Objectives and Activities The Church of Scotland is TrinitariaD in doLtrine. Reformed in tradition 2nd Presbjterian in poliry. It ¢xisis to glorify God aild io work for the adan¢¢n]cnI ol. Christ's Kingdom rhrou&Fhoui the world. A5 a national c.hurch, it acknowledgcs a disiiiiciive call and dutv to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It Co-operates %%'iih other Chuwhes in various ecumenieal bodies in Scotland and be}'ond. As members of the Church of Scoiland, ive in Kilmore and Oban, welcome all people, whether or not rhev go to church in this parish or elsewliere. wheiher or not the are praLliLing Chrislians or of anoth¢r faith iradition. thheiher or not they have a faith ai all. It is a ministr), in Chrisi's name to all people in a spirit of muiual respect. The l1¢Y of the parish minisirv is to lake ali op¢D. honest and aifimiing approach to the Christian Faith. Its truths often li¢ below the surface and Tcquir¢ and require a critical and searching approach. We seek io express the love of God when people wjne for baptisffl, marriag¢, or funerals for their loved ones. W'e seek to encourage faithful. stable and ¢ominitted relationship5, but ar the same time recognisingi ihal such ideals can be difficult to achieve, and that life is full of grey areas where the fyailty of OUT humani(N' is only too ¢1 ident. Wc are not h¢ar to judge, but to enabl¢ people to tak¢ responsibility for their lives and meei their comlImen[s. To enable the Chrislian ¢ommunity' to grow and deNelop in Iheir individual and ¢ommunal Christian pilgiiiiJu¥¥. w¢ vrr¢i tu yiuvidr upp)J1UtiitlC5 for Icamin& discuJ5ivn ond dcbate in r¢sponse to God's Word in a process ofdiseoi'ery. rather than tlie provision of stock answers. Page 4
Trustt¢5' Annual Report (Cont) Year ended 31 December 2024 To meel our aims as a congregation, our strength is drawn from ivorship. Through a ¥ariety of expressions of worship. held on H'eekl).. monihl).. and occasional basis, we provide the opportunit). for 0p1¢ of all ages ihroughout our parish communilj. to engage in taith. Aehievements and Performance 'urther various groups ¢.¥isi io strLtb¥iheii PLuple s scns¢ of cnquiry and b¢longing. These groups are The Church Choir, WDTship Gruup, Bilile Studv Ciroup, Familv Faiihshare, The Eco Group, Sharing p.aiih Groups. Coffee anJ Cliat. T¢¢ dft¥i Cliurch, Bibl¥ Study Group.and Outdoor Group. Pari.sh Mini.sler- This YeaT has been a productive and progresSlI'e one, In wnich w'e welcomed new tnembers inio th¢ church, and the reiurn of a number ot peopl¢ who had noi attended in a whil¢. Our Sui)day worship iiumb¢rs have incr¢ased steadily over the year and we e now w¢lLvtnin8 tTrii average oier 100 people to our sern'ic¢ in Uban. ln Kilmore. w'e continue to hold our numbers there. with the addition of a few new people comiTr along on average. 15 attend Sunda). mornino worship. Our worship stvle is varied and tailored to each congregation, and we Continue io look at ways lo mak'e it engaLying and inlergenerational. Our offerings such as Bible stud). and Think again sessions contknue to prove very popular. we welcnme around 20 people to each group during the week in ihe church centr¢. There crntiniLe8 ro bc a high fiineril miThisiry in the parish and this is to be expected. As we contlnLie <)tir sinks to the c0MnitI. it Is ¢nvisaged thai this d¢MId will increase in the years to come. We have invested in our livestr¢aTDln service: this allows to stream services to those w,ho cannot make it alon¥. li also us tlie opportunity to rtrdch those further afiel and our avera¥¢ service online attracts around 800 Vie$. We have began to ftsmi and Ork on our missional outreach project f( 2025, and this will involve s going oiit intn the community. and Inee1in¥ people h¢re they arc. We have a number of events planned nver the Easter period and into summer. It is hoped this will attra¢t n¢w rnembers to the church And increase income at the same time. Our FaThily Faithsh%re fnr iiijr yniinger InembeTS niainiains a strong atterxlance and w'e are looking to offer further aeiivities and oppL)rtunities for ihe local youth b). M"orking in conjunction M'iih our ¢¢umenical pwtners Ln ihe town. Page 5
Truslee5' Annual Report (conl) Year ended 31 December 2024 Personalls.. it has been wonderful io be able to lead the charges of Kilmore and Oban, and we are indeed exlremely fortunate to have a number of dedicated and committed individuals who are leading in their ow) wa).. Posktive feedback has heen received from metnbers of the Congregation and the community, and I hope to eontinlie our prngress throughoui this year and bevond. We are in very gd stead And ghape fnr il)e future. and it is eK¢iting to see where the chur¢h will develop in years to come. Parish As&islanl's Report ?024 was a busy vedr. with Ii)ts ofsigns of ¥row"Ih and lifc in uui Lhur¢li¢s. Her¢ a few highli17his, alongside regular visiting, >erviLe preparation, and partlClP¢Liing in prayei gtoups, bibl¢ swdies, and working groups. Famil> Faithshare continues to grow. L)uring 2024 we in¢re&sed ih¢ number uf 5¢55ions Iv twi a rnonth. Ile had engagement with around 30 children from 16 families- aliho)u¥ih rarely all al th same timel The children also participated in interocneraiional servi¢es together 1th (he congregation including leading sorne storvielling and participating in Communion. I hgie continued to participate in chaplainci, at the High School. helping EO lead a eek1V liinch lub aiid rowiding assemblies io mark l..a%lLr. KLiiiLinbraii¢e. atid C hrisimas. alLbngTSidL' 1120 Lead Youih Worker) and We Continued hold evening services of a more contemporary sryle in Kilmore Kirk. approximaielv every other monih. Our themes included 'Clothed in Christ., 'Joum¢)'s of Faith- 'MissiDn & Me, as Thcll a4 senrice5 for Lent. HOIN WLek and Christmas. We %vere delightcd, wh¢n the ne supplementary hymll book" was produced. to discoiv¢r il coniained sei'eral of ihc moi contemporary songs we have been using in this M'or5hip. During 2024 1 made tnonihlj. visits to Tiree to lead M'orship as our ¢ongTegations were linked. It was a pleasure to be able lo get to the extended member% ol-our congregation as they exploTed the olnS for the future of th¢ Church on the island. I w&s abl¢ to spend an extended visit w ith them in Julj.. as I was part of the voluntccr i¢am for the Tiree Music Festi81. l also led th¢ Sunday moming worship service as a part Df1he f¢siiyal. alongside some phenomenal musicians. To mark Advent I produced a digiial advei)t ¢al¢ndar, wilh parishioners reading a poetn each day, which was well received on our Facebook page, and 'Experienc¢ Chrislmas., a series of bleaUX displays set up to walk ihrough the Christmas story. Over an open w'eekend more than 60 people engaged with the experience. Page 6
Trust¢es' Annual Report (eont) Year ended 31 December 2024 Fingneial Review Financial ConveDors Report- The stewardship and finances of our Congr¢yiioii IJ liiiyoi.l1{ IO illl. Income and Expenditure As a congregaiion for ihe first time in a number of vears we have noi found it necessary to dra tunds frorn l ? l in Edinburgh for the nornial running da! to da), running costs ot our parish. F&brlc There have completed Phase l of the window T¢pairs to the Parish Church. Veniilaitvn system w& complcted in the Church C¥ntr¢ and repairs to th¢ Church C¢ntre Wall. Next Year There remains a large arnouni of work io be Caled out to Parish Church with the windom phase 2 re poiniing of building and redecoration ot. bal¢oni' and stairs once ihis is ¢omplei¢. Chureh ceIre. The Hall reni81 provides one of our main sources ot income. W¢ have a large nUItr uf¥roups renting r(K)ms in the Centre rnosl day& li is important that th¢ Centre is kepl in good order. There now is a prograEntne in place to replace chairs and redecora(e church ¢elltre and minor works. Ive hope to be able to cover this Cost from the nds raised by our Fund Raising Group. Gift Aid Gifi aid eontinucs to provide a val¥able source of income for our congregation. We Rre in the proccss of updating out tiift Aid records and forms will bc issued shortly so that all our HMRC recTrrds are correct and up to date. Trustees, Annual Report (cont) Year ended 31 December 2024 Legacies We have been notifi¢d of anoth¢r legacy whLLh should be s¢ttl¢d early llext year. Futtdraising Wc now have an active Fundraising Group who haic h¢ld a numb¢r of successful evcnts for 811 ages through the vear. Finance Committee Pag¢ 7
Thank )'ou t(, UN¢T th¢ yca]"%. lio has recently resigned from the eommillee for her help and siipport Special thanks 10 iur Tr¢asur¢r for all iliw Mork she und¢rtakes on behalf of our Congreuaiion gNLfi i%LiK. I li L)Iild lik¢ io thank ..)ur retiring tre.'1siir.'I li)r th SUPPOrt she has provid¢d duriii¥ ilie 1£1St liar 1% itli the haiid ov¥i IK> iiew Trcasur¢r Treasurer's Repor This )'e2r has been inieresling litiatlLiallv iiL¢I' f¢17e receipts and pa5'ments for the running of Ihe proFrties and ihe fale th'ork carried oiit. '¢ were fortunate in that we gtarted ?0?4 lth a health}. b21ance £13,440.54 in our Ordirori Curr¢nl ACOUnT. and £15.976.94 ill our Fabric Current Account. Th¢ main Prop¢rty Spending on specific project5 during the Year:: £1?,657.00 £9,533.47 £894.86 £23,085.33 Parish Churcli Windows phas¢ 1 Church Ceiitr¢ Ventilatioi) Church Ceiilre Wall Toial Oiher minur pruperi), spei?diiigs Iii Ilie Kilinorc. repairs roof, repaiTS and refurbishment of Manse. We were fvtiuiiai¢ to clasni back VAT und¢r the Lisicd Places of Worship Vai Reclamation erne of £1,864.50 for Ilie Parisl) Windows. ReIpts Our Congregaiional giving wa5 increased along w'ith ihe Gift Aid Teturns from HMRC. Hall Renl has increased in 2024. Ive liave (Ilsu be¥ii a illark¢d incrc&se in donations for Funer21s. Baptisms and Weddings lu £3,820.(K). We were fonunaie io hav¢ suiii¢ fuiidrat5ing ¢v¢nts. Craft Fair, Easter Concert, Slide Show and Lego Dav. Other fundraising Income results froiii ColTee and Chat, Teas after Chuh, the sale of Furniko's Card and Book sale. Payments In general, our running Costs hai'e increased over the year in line with ¢urreni conditions, but l M'ant to highlight som¢ of ihe Costs. Our ele¢iricity' Cost with E-on increased to £l1.817.25 per annual. The oil for heating the Parish increased for this year and amounted to £4,089.73. Our salary costs for this vear have increased due to the nem. Beadle I September. vho started work in I would like to thank lÉ)r their support and help 1his year. Page 8
Trllstees, Annual Report (cont) Year ended 31 December 2024 Reserves Policy Et is th¢ Trustees, policy to hold reserves of approximately £1 0.000 in its Ordinary Account. On dewsit the Church holds £67,47• in the Coiisolidated Capital and Revenue Funds. ¢ongregation holds £197,521 on Deposits ai the Chur¢h of Scotland of which £77,501 in the Mccaig Trust, £37,000 in the Deposit fabric fund the remainder is held in the Manse Fund - £5.335. General Congregational purtK)ses £7.685. As at 31 December 2024 the Church also holds £13,440.54 in the Ordinary CuTrent Account and £15,276.94 in the desigTJated Fabric Current Ac¢ount. Pag¢ 9
Trustees. Annual Report (eont) Year ended 31 December 2024 Stgtement of Trustees, Responsibilittes The Iii¢iJibei'5 of th¢ Ki Scssion must prepare financial staremerits ivhi¢li gil'e siJffJcieiii detail to enablc a]i dppre¥iatiotL of the transacthtsns of thc Church during the financial vear. The tnernbers of the Kirk S¢s%lUII £iir r¢si)0115ible for k¢cping propcr tteeounting records w.hich. on request. mug1 refle¢1 rhe financial posiliuii uf tli¢ Lliurcli at thai timc. Thi5 must be done io ensure Ihat the financial sraiemenis cotnply iviili Ili¢ c.harities dlid Tnjstcc Invcstrncnt (Scotlandl A¢t ?005, the Lharities Accounts {S¢oilandl Regulations •OOO iiiid tli¢ Regulations Ancnt Congr¢g&tional Fin&nee approved b!, th¢ Qreneral Assemblv of the Church of SLD(land ii) •007. Thev ar¢ also responsiblc for safeguardingy the &ss¢ts ol" thc Church and must tak'e rcasonttble si¢PS for lh¢ pr¢vcntion andlor detection of fraud and oiher I¢gularItIes. Approved b), the Trustees and signed on their behalf, i/*/Jr Date...... Page 10
Kilmore and Oban Parish Church SC011171 Independent Ex*mier,5 Report to tbe Trustees of Kiitmore ¥nd Oban Parish Churc I report on the accounis of the chariry for ihe year ended 31 December ?024 which are set out on pages Ioto li. Respective respDnsibilitit$ of trusiees ADd eiaminer The charitv'% trii8iees are responsible for the preparation of the accounts in accordance with the tcmis of iiie Chariiies and 'l'rusiee Investrnent (Scotland) Acl 2005 and (he Charities A¢¢ounts (S¢oiland} RegLilalionR 2006. The chariTV trustees con%ider that ihe audit requireTn¢nt of R¢gulation l 01 I l {d) of the Aw¢ount5 kegulalions does noi appl).. It is m). reswnsibility to cxamine the accounts as rcquir¢d undcr section 44(1) (cl of the Aet and to stale whether panicular matters hawe corlle io my attention. Bg4sig of iDdepettdent examiner's stsremenl Mv examination 1% carried oiil in 2ceilrdance with Regulaiion 11 of the Charities A¢¢ounis (Seotlandl Regulations •006. An examiDMiinn includes a review of the accounting records kept by the ¢haritv and a cornparison of Ilie Kci)unts presenl¢d "Ith those records. li also inilud¢s eonsideration of anv uniisual items nr discln4ures in the accounis. alld seeks explanations from the Irust¢es concerning ans, sueh matters. The prt)cedures iindcrt8k-en dts not provide all the evidence that would be required in an audit, and con4equenily I do not express an audit opinion on the view giv¢n by Ihc accounts. ludepend¢Lt exAmimer's stal¢ment In the course of my cxamination. no matter has comc to ms. attention w.hich gives me reasonable cause ts) believ¢ ihat iii matcri81 respect the requirements.. EO kc¢p a¥¥ouJitiiig T¢¢ord5 in a¢cord£wce with S¢ciion 44(l) (a) of the 2005 .4ct and R¢guldlivii 4 of tlie 2006 Accounts RcgTultttion5, and to prepare aLr¢)uiit5 M,lii¥li accord with th¢ a¢counting records and cornpl}' 1th RegulAiion 9 of the 2006 Account5 R¢gulaiioiis have not been MCL or 2. to which, in my opinion, atteniion should be drawii iii order to enab5e a proper undet3tanding of Name.. Add, Date:
Kilmore and Oban ReLei t$ and Pa 'ments Account Year ended 31 December 2024 SC011171 Congregation Number 211318 Unre51fiCted Restricted Endowment Funds Funds 2024 2024 Funds 2024 Total 2024 ZO13 Recei Donatio Chiirch Hall Renial Oih¢rAciivilies for Generaiing Fund5 Bank & D¢rM)%ii iniercsl Note 65.939 26.833 5.433 58.739 23.880 1.233 26.833 6,(K$8 3.3(J2 6,1168 102,147 5.433 107,575 85.670 Other Rtc¢ipts'. Charilablc CollccLion5 Life and Wolk 9.074 397 9,074 397 129 75.196 Pr¢ntstioll GuJld- Transf¢r of Funds LPW VAT R¢coicrcd Misc. Income .865 2.3¥5 13.7211 121.296 8.248 232 84.984 Tot81 Reeei 5.433 ments Costs ofgÈnerting fuTrd$ Charitable attivitie5 Golernanie c051S 175 175 88 161.828 4.¥35 158.995 1.200 160.370 1.200 155.535 Total Pa ments 4.835 163.055 Excessl(Defieit) of Receipts over Payments for the ye#r before transfer5 139.6711 598 139.0741 Tr%nsfeTS Deposit Account Excessl(Defi¢it) of Receipts over Payments for the year 145,0001 .466 598 2.064 137.4011 12
ilmore 2nd Oban Statement of Bglxnces .4t 31 Decismbvr 2024 SCOI 1171 Con8re2ation Number 211318 L,nrtsiticttd Fttnds Re5trlcted Endu%•¢111 Funds Total Tn¢al ZD24 2024 2024 ZlJ24 2023 ott Bgnk & De sit BxlAnees Flyiik Il&lanc¢s Bro11ht For4itsrJ U110112024 21.9-,4 4.67Y 26,652 64.0$3 Invement In i'er: Surylus,'IDeli¢iti for ihe ar 1.4ts 59 2,1)64 {IY.4nl I HBnk & d¢pu%ii balww<s LaL¢d forward 2.3.441) 711.710 Invetmenls xt fflarktt value Anii MLCaig Trus1 10 274 units Janie% I lullon Endowmeni 63 uniL Rev Wm MLDviiald Mcinorial Flind 151) IitJLt5 cnLral Cvnb)rL&rJiiLlliiil PurpoJcd fund Investors Tru%[ Deposii ALLi7UTI( Investors Tru81 Depnsii (Pabricl ThL Mccaig Tnjst 6.186 Cb97 ()6,180 697 ()0.4KO 69 7.6¥ 7.68) 37.tm 77.501 196.001 94.$?0 224.IKg Assets Gift Rcccivablt Sundry Dcbioi Liabilitles Sundry CrL'drrors 1.375 The. arc(Junts were aDoroved by the Kirk Session and Financial Board on
SC•11171 nt f Balan e Accounts Trnstee Remynerqtlon and Re14ted Party Tr%nMrtIon5 Dulincr the i'ellr Ilinisrer4 eKpen%eN. Wii(xintal tn £1501 :4 Mov¢me•ts In Funds AilJ Ai JI Der 21124 Rtedpts Tr•Mft Unrestrlcted ndS General fvnds 'SIalL F#briL Fwid InteTeM Endowmenl Yg.774 16.2x9 1011.9¥5 4219 36.7141 ¥,1 15.278 21 J39 116.063 1553.15 40.938 23,805 Rejtrlcted LLgacy Fund PIar Fund Flower Fund Kilmore Fundraising Don&tioJ]s Sunday School Guild Prescnlaiions Warn) Spe Christian Aid Oth¢r IT Dcfribralator 41X) 51)0 590 228 146 474 474 1.856 1.8 174 i26 1.350 i.jjo 1.382 1.333 4,911 3.1(M) 2.333 5.433 4JlJ 4.835 2&6S2 121,496 iéoJYo 4Q938 2&716 IDvrftments held Ann Mccai8 Trust 10374 units Invcstor Trus( D¥'posit AOunt$ Invttlor Trusi t)eposil {Fabri¢) Thc McCaigTwst t),40 19,1144 47,0 94,530 S.7 66.18& (1,824 iO,(KX) 4.114 3?.O(K) 77,501 7.085 Endoivment f4ndJ James Huiton F.ndowment 63 uniL$ ev Wm McDonald Memorial Fund 150 ¥Jnits 697 .659 2J56 2.334 22 Total fubd8 INJ09 Joo 2x779 14
Kilmore and Oban Stalement of Ilalances No¢es to the Accounts CODL ses of naied Trun The d<signaied Fdbri¢ Fund r¢presenis funds set 9side by (he Iru*¢e5 forthe futur¢ Mainnn¢t (kf the Church prop¢ni¢s. f Restrict¢ The legac%' is set a5idc lor eXndItUre on Iht sound s)s1¢m. The piano tund 1% for thc Mainlenanc of the piano 2nd ihe flower fund for th¢ provision of floThers ai 5pecifi¢ limes in th¢ Church year. The Kilmore lund is io k used for Ihe maintenance ot'Kilmorc Church. Funds- all lcd nerdl F alances scs of End wmcnt The R¢¥ Wm MacDI)nalJ Mcmorial Tmst fund is 10 us¢d to support fjaclic Worship and thL Jam¢s Ilution Endowmcnt is 10 bE U5cd for the WOTk ol'th¢ Parish at the discretion of the Trustees. Unrestricted Restricd Endowment Funds Funds 2024 2024 Total Totsl 2024 20?4 2023 Analj'sis of Donations 'FO Schetnc Inoii Gill Aid) Gift Aid Ik)nation TLN Rccovered on Gift Aid Donaiions Ordijw Offerings (Open Plat¢l OtheTOITering-%. DLTrndlions ¢tc 3.8?0 32.988 10,227 16.385 3.820 32.Yll8 10,?27 16,385 7.952 71.372 3,657 30,495 7.371 11,396 5,820 58.739 5.433 5,433 65,939
Kilmore and Oban Statement of B81gnces Notes to ¢h¢ Aceollnts cont. Scoll 171 Unrestricted Restricted Endowrnent Funds Funds Funds 20?4 2024 2024 Total Totsl 2024 2023 Anal)sis of Pa)ment5 Costs of gener&ting funds Off¢ring ¢nielope5 175 17) 175 175 88 88 CbAritable a¢tivities Ministrie5 & mI10n alloc3tion P5bltry du¢s Ministers eYpKIisCS Di5turbanc¢ & r¢moval expenses Tir¢¢ ¢Kpcnscs Pulpit supplv Oth¢r Stsffing Costs Fabric repaiJ5 & mainitnanc¢ Council I'ax and refuse (Xhcr building costs. InsuTrmc¢ Heal 2nd Iighi. Ilaier Church Office eXnge5 Organis1 & music Organ & piano Printing. 5tationw and p)stllge Prrs¢ntaiions 38.994 1.037 1.561 38,994 1.037 1,561 30,337 1,464 713 5.099 646 1.760 17.812 78,383 510 ?.650 600 19.3?9 2,650 600 19,329 48,93? 5,795 i.795 4.904 15.907 4,137 1.068 l.J7n 1.564 4.904 15,907 4,937 1.068 1.470 1.564 4.420 9.)32 3,182 1•7 1,235 1,906 1.243 185 800 Flowers Donaiions Il'arrTr SpaL% 550 174 1,718 1,000 474 550 174 1.718 1,000 623 173 5,493 516 158,995 DetribTillaior Sunday School expen5ES Fundraiqing Other Expen5Cg Charitable dojjaiions 149 173 5.493 397 li4,160 303 2,305 665 161,827 4.83) Co%erngnce costs InJcpendeni eiamincr s fees Other payments PuT¢hase of assets 1,200 1,140 Purchase of inv¢sTJnenlS li5,535 4,835 160,370 163,055 16
Kilmore and Obao Statement of Balances Notes to the Accounts conL SC011171 Minister's Stipend All Church of Scoiland congregations coniribute to the Naiional Stipend nd which bears the costs of all ministcers, stipends andemployerfs contributions for national insurancc, pcnsion and housing and loan fund. Msnisiers. stipends are paid in accordance w'ith Ihe national stip¢nd scale. which is related to years of service. For the year under review the Minimum Siipend was £31,642 and th¢ maximum Stipend in the 5ih Year and subsequent years of setvice is £38.884. & Collections for Third Parties 2024 2023 Christian Aid Poppy Scotland 3(K Il9 397 7 Chur¢h Organls4tions Opening Receipts Payments Closing Guild Sunday School 982 982 The Guild and Sunday School, although affiliated with the Church, control their own finances and the fund balances are not included in the main accounts for the Church. The Guild memb¢rs decided to iransfer the balance of funds held in the Guild bank account to the Church, &8 the group is no longer meeting regularly. These funds have been restricted as Guild funds. The Sunday school did not meet during the >'ear. As a result, Ihere 15 no movement in the funds held.
APPENDIX FLTI%DS HELD ON BEFL4LF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 Consolid8ttd Fabric FuDd CAPITAL ACCOUNT Credit Balances held at 31 December at CQ5t Market Value of Balances ar 3 1 December 58,031 58,031 REVET*UE ACCOUNT Credii Balance at 31 December 9.441 15,473