The Church of Scotland S('D11997 St Cyrus Church of Scotland RECEivfs AND PAYMENTS ACCOUNTS Congregation No. 3219.13 Charih. No: (ic 011997 31112124 Reference and Administrative Information L'harilN, Namc.. Si (.)'r￿S C'hurch (If Sctsil￿d C'harity RLgislralii)n Numk.r'. SC011997 Con&prL%gFation Reterence No: C'onlaLI Address= 'I'ruslcc4 I'rincip#l l)ffi¢c-he*rer% InlLrim Modcial()r S¢%%ii)n ('lerk C"hur¢h 'l'rc&¥urL'r'. I'abric C'(IllVLnLr Ind¢pend¢nt Tr.J#min¢r Ilanker% 'irgiiii Moncv 1141 ligh %trect Mc)nlrii I)1)10 8Jl-. Trustees, Annual Report Year ended 31 December 2024 Structure, CyOTr'¢rn4nc¢ and Man8%ernent Cpoverning l)ocumen¢ The Q hurch is adinini%tered in accordance with the ternis of the Deed of Constitution {or t)eed of C'(Inslllllli()n Illniiarw Fi)m). Rccruilment and Appoinlment ofTrnslees MLlI)hLrts ()l-IhL Kirk %L'%%lI)n. w hi¢h in¢lud¢s a Finance sub C'ommittee and a property. and Buildlngbs ALlI()n (Jr()up are ihL Lhdrily Iru%i¢¢s. The Kirk se￿￿10n members are the Llders ()l-Ihe church and ore ch()￿n Ir(?n) thi)5e mLmix'rs 1)f Lhe Lhurch wh() are con5idL'fLd i() have the appropriate gifts. skills ond ci)InmitmLiil t() L()ntribulL' to the m2nag*¢meni affair% of thL. ChurLh. l>rL%hytLry "lThc Prcsbytcry Mission plan d(￿ not F￿￿11 St Cyrus L'hurch io havc a mini5tcr. We havL an IniLrim M(MILrdli)r wh() pri)vides a r()12 1)f Mini%lLr% f()r SundaN' SL'ThiLe5. M¢L'ling% ()f ¢hL %L%_4i()n arc open io anTr' wncmiKr ofthL Church ti) aiiend #nd a numher of membcr5 arc mad¢ WLl¢()mL JI ¢i'¢Th' H]Lxling. 11()wcvcr, th¢ ￿5￿1()￿ lh¢ option to discuss an). mattcr5 in priv#i¢. Or%ani.4ationxl Stryclyre 'l-hL Kirk %¢%%i()n which tn¢cls approxiTnalcl)' Six - ¢ighi limes a yL'ar Is responsibl¢ fc)r tspiriiual a•d tcmp(?ral allaiTh within ihc church. Thc Lvngjrcgation arc currcnilj raising funds for the developmenl of a Car Park Objoetives #nd ActiTh'i¢ie I-IIL L'hurLh L)l- ￿-1)ll￿nd is 'frinitsrian in d(xtrine. refornied in iradiiion and Presb%"terian in p)Ittv. li exi%1% li) gl(Trrifi lJi)d and iii work" for thc advanc¢wn¢ni nf C-hri%l's Kin&.diim thn)u￿0v1 ihe H()rld. A5 a nati(Trnal I'hurlh, il acknowl¢dgLs a dis1incli&c call and dull Ici bring ihL" Iirdinan¢¢% ()[￿li￿TI{)n 10 the PLM)pIL in LN'cry' parish ()f ￿olland through a te￿Il0nal wninislry. li c()-opcfdlcs ￿'1th oihcr Churchffi i vari()U% ¢¢UTncniLal ￿xIll% in %Lc)iland and iK"sond. UndLr ihL rL'CLntly approled North Fast and Northern Isles PrCSb￿Cry Plan. St Cyrus C]wrch is part ol-thL %oiith Kincardine Parish Cjrouping ()n ihL l&%1 Sunday of ihc monih thc scrvicc is fi)Ilowcd by ￿rre￿hM¢nis and a tiw¥K of f¢ll()w%hip. 'I'hL C'hurLh C.nmmunity' Choir ￿rfor1T1¢d al our C"hri%tmLs F.ve Service. A l.riLndtship C lub runs cvcTh' Wcdncsdal. in ihL" C'hurch CJallL Tr. i)ffLrin¥T a warwn space f aLlivitLC%. hLlp with pcrsorial IT and a Ilealth). l.unch 18 4crvcd supplid from Primary SclxK)I KilLhLn. WL. ha%'e had a rcg¥ular nutnbcr altLnda￿¢ WLX.kl%. l-hl Priwnary ￿h(K￿l Children held fi%e services in thc C'hurch during the year= Easter. Summcr. Ilarvest. Remcmbrdnce and Christmas. Pas11)rdl home and Flospitsl N'isilingi carried out regularlj through ihe year b). Ihe Eldws. WL have a kAc¢b(x)k Pag¢ and Hcbsitc. WL. havc a prcscncc at the Village Gala. 'rhe C hurch fundrdises for ￿her charities- Christian Aid. Shelter Scotland and Poppy Scotland. St L'l'rus Lhurch collected Siamps throughoul the year and forwarded ihe collection to Churih ol" Scoiland Stamp Apptrdl. A paritsh ILaflLI was dislributed to ihc (KCLEpicd houscs ofihc 99 SrKTrwdr()p Ilouse dLv¢I(TrpmL"nl in %1 (') ru8. %1 C'yru.% C'hurLh hostcd Re-engage afterniK)n tea in the C'hurch Gallcry on 8 September ?0?4 Truste(*' Report (cont.) Year tnded 31 I)ecem1￿r 2024 Achiei'emtnts Performance Si Cvrus ChurLh Manse- Solar Panels In5tallLxI tn give the propertv an r.pc 'c' Rdlin¥ L'ar Park c.onstruction of Q'.ar Park almi)%l completed. Financi41 Review. Tlie i)ffering.% and di)ndlii)n% ha￿¢ r¢main¢d %lLady. Reserves Poliey It 1.% the Tn]stees' policy to aim to hold resLThL'S ofat Icasl six moiith5 expenditure includin Ai th¥ }'LHf Liid ihe Cl)urLlI held ui1reslri￿I&q cash fund% nf £ 73797 iiiclLidingF those pertaining to Ihi dcsigJnal¢xl F'clbric kuiid of £6?624 Thcrc is a balance io pay on the Cdr Pdrk i)r£6679.I IL%% a grdnt rLXLIVdblL vt- L24564 '1'1ILrc Is tlicrL.lor enough cash KLscrvL5 ti? L(Iv¢r six montli% eX￿[1dlIUrC. Statement ofTrus¢ces' ResponsibilitieN ThL nicmhcr% ()f th¢ Kirk Ses%ii)n must prepare linancial statcwncnls ￿hICh gJiVL %iiificiLnl detail t(J enclhle an appreLi1c ticTrn ()l-IhL' IranwLliiTrn% É)filiL L IiurLlI duriii¥> tl)e fiiiclllLial yL'ar. -IhL ii1LinhL.￿ ()f ih Kirk session are rcsponsiblc lor kccpin& P￿TrPL[ acLounting records which. oft rcqiicst. musi refle￿ thc IridllLidl pvsitioi) ol. IIIL L hurch ai ihat tiiiic. 'I'his inust be done lo ensiire th21 I the tinanci4218tatements LOlI)pl%' lili ihL C'l)ariliLS cind I ru.%lLX' Inve%tineni ISL'i)tland} Aci 200.), Ilie C'hdriti¥% ALL(Truii( Iscniland) Kegulations 2006 cind the Regulcltions Aneni CongTrregational findnLe dpprDIL￿ b!" thL GLneral AS￿'mh7), of Ihe Chiirch of %coiland in ?Q07. They are dls() rLsrA)nsihlc l(Ir saliguarding th assets ol-the ChurLh musl lake re¢lSI)ndbl¢ si¢ps f4)r ili¢ pr¥vLI)IiLNI aildlor delcltioii i)l- Iraud and ()Iher irregularities. Approvcd by thc Trustces and qigned on their behdlf. .Se$sioTh c.lerk l)ate . Independent Examiner's Report to the Trustees of St Cvrus C.hureh of Scotland rLP()ri IhL' accounis c)l- Ihl iharits. tor thc icar cndLd _I I l)¥LL"mlx'r 111?4 ￿hICh arl $11 ibut ()n pagi¢'ts 11 l i() l O Respectii'e resTrPOnSTribilitiey Iruslcey and c%aminer "I'hL Lharilj's IrusieL'S £ifL fL'swllsiblL lor the prL'P4U&ilivn of the accoun15 in aLL{)rd￿le K'ith the lvnns uf IhL Ch￿Ill5 and Tru5lLL. InvLsim¢nt (Scoiland) ALI 2(K)5 and thv Lhdriiics ALLoun15 (%LI)lI￿d) Regiulations ?006. As ammL'ndLxl. ThL chariiv irw%lL'L'S LonsidLr ihal thL' audit requirement of Rcg?ulaiion 10( I I Id} ol- Ihe ALLounls KL'gulalii)ns JOL'S nol appl).. li is m!, Teswn5ibilil)" lu examine ihe acLounls required undvr .￿¢t1()n 4411 I ILI of IhL ALI and 10 51alL' whi'iher P&lrtiLular mallL Th have Lomc lo mv dllenliun. Ila*i¥ lif independent examiner'% staltment An Lidinindlii)n Is L￿Ild ()ul In aLLi)rd￿Ll ￿'ith Rcgiulalion I l of thc L"harilics Accounls (Scoiland) RLg>ulalii)n% 21)06. An cxamination Includcs a rel'ie￿ ol- Ihc accounting rccnr(Is kcpt bv ihc charily and a Loniparison ol- Ihe accounls Pre￿nICd ￿.]lh ihose records. li alsi) includes consideration i)f an). uniisual items or disclosure% in the aLcounls. and secks explanalinT]s Ir(Im the truslLYS conLemin8 an!. SULh mdllL"Th. 'I'he pr()LLdurL% undLrtak'cn di? ni)1 prc)¥idc all Ihc c&idcncc ihai ￿.￿Uld ￿. r¢quTrr¢d in an audil. (uid LC)IisL"qucnily I di) ni)1 Lxprcss an audit opiDii)n on ihc N'iew given by ihc accounts. dependent examiner's sl4lement In the course of mi, examinalion. ni) mailer has come lo mv aiieniion whiLh gFive% me reL%c?nahle cduse to ￿lieN'e thal in ￿). malerial respeLI the requirements.. t() k¢¢p aLLouniinLF fL'cord% Trn aLL{)rd￿Le wilh %Lxliun 44 ( l Ka) of the ?(X)5 Act and RegiulaiM)n 4 ol" the 2006 Accounts RLbulalions. and lu prLp￿ accounts whiLh accord with Ihe accounling rccords and complv with Rcgiulalion g ()1" Ihc 2006 Accounts RLgiulations ha%'e not Ixyn mel. c)r to whiLh. In mv opinion. aii¢ntion should be drawm in order lo cnablc a proper understanding¥ ol- thc aLLountS to bc rcachcd. Namc Address.. Dat¢ .5t C 'rn¥ Chureh of 4ieotland Rccei Is and Pa 'menls Account Year endcd .11 December 2024 UNrcstrTCted Reslricied End¢Trwmtnt nd Tot81 Tnt#l 2024 2024 21124 1024 202J Reeei Note l)onaiions 18656 650 19306 24375 I.LLY41LIL% A¢tiviiiis for Cienerdiing Funds Jldnk & l)ep0511 interesl InvL%imLnl inLume 2076 1.913 ?55 8Q7 82 889 728 197111 2726 82 272211 Renial ()f premises 'ricnd%hip Club l)onaiion lowar(b Car Park 14.$8 1458 8330 8i30 lio 8336 ¥336 i.pw 272 272 7?17 Car Park 25143 25143 9033 R¢ceipls from (ieneral 'fruslees Renidl ()l-prLmises 40002 40002 1.508 17370 17370 Cileii Mlmorial Fund To¢#1 Reeei Is 956 39774 84$37 1)4 j9j 46301 'ment4 ("o*l% i)f 21'nerating funds C.'h¥ritahle ¥ctivities ljovcrnance costs 30.f 38 88138 118676 4?964 otal Va 'mcnls 30738 88138 118870 43164 Exces% of Receipts over PAvment*b fDr the year befor¢ Iransfers -3601 82 5517 -52?1 Tr#nsfep* re Car Park F.xce55 of Rcceipts ovcr PYdymcn¢s 4611 4611 1010 5517 5??1 rus Church of Scotland Statement of Ilalances At 31 December 21124 Lnrestricled R￿¢ricted Enduw ment frunds Fund5 Funds Tvt*l Tvl¥l 2024 2024 2024 2024 202J Nulc Bank & De 08it Il#lanee5 aiik & d￿￿)511 balanc brL)u4hi li)rward .172 7(Al si? 7753n 665_51 Mov¢m¢nt in year: .xcc8s ol" HLLLIPIA Ib¥cr l)oyminL8 fi)r thc ycar X2 5519 IIW79 Llank & dcposii balances carried lorwarij X(yS1 5WJ 77fj30 Invt'¥tmi'n14 #1 cu¥t 8(K)2 1.1435 13415 Inwf*tm¢niA #l M4rlEtl V*lut 1116$3 54?% ItJS¥l 13435 '[ ()l&il l. uiid 1¢44SO xh41 (}5!7 A¥¥el (iranl RccciviihlL 24$ 24564 (illl Aid ke¢¢ivabl¢ 1946 C'ost uf rLI)air yel hilled C'ar Pdrk F.xp. 66793 66793 The accounis H'ere approved by Ihc Kirk Session and FinanLial Board c)n ?610.31?0? s ion l.'l¢rk Trcg4urer Stc rus Church of Scotland tatement of Balances Note% tu the Accounts Trustee Remuncr¥tiDn and Relxted Party Tran$action8 "I he RL'V Nomian -l-rL'wTLn rLLLivLd ni) remumL'rati()n hul dirLLII)' Irom the Church £ I, I l.") w'a paid li) Ihe Lhurch i)l- %L()tlnd durinb thL yLar Ic)r hi% %L'rvicc%. Nc) TrusleL' had any pers￿e] intLrLs1 in any Lontract or IransaLtion L'nlcrLd inlc) by IhL Lharity duringJ IhL yc￿. 2. MovemcDts in Fund Inirease At l Jan in Value c)I' inN'LSI. .1 rans A131De 21124 Rcceipts Pavm¢nts 2024 Unrestricted funds Dcsignaled l.abric Fund tieneral F'und 176.fj 3 16866 53 36951 662:, 18211 51461) 1387? 55 4156? SavinL?s ALcouni 79917 39774 -30738 108 461 J Rc¥triclcql Fund¥ 'riendship C'lub C ar Park 7641 98914 746_19 -8888 8651 4611 7641 84537 4611 8651 Endowment funds -1 rust P'unds 40 408? Mvers .1 rust 2349 82 2444 Total funds 6391 82 53 6526 oses ol- l)esi IndtLd I". und abric Fund- "I"hL I ru%lL'L5 h¢)VL' SLI a%idL lunds Ic)r Ihc maintenan¢L ()l- th¢ C hurch property QFenL'ral F und.. is lor cong?rL'gyldlul 444? 444? 175 6.$0 l. unLfdl and WLddingi% 600 600 1.160 21P1fi4 iyji 4. An¥ly¥iy (>f l)#ymcntf4 C.()¥¢¥ i)f kpencrating fund¥ InvL%lrnLnl MILfI