The Church of Seotland Gargunnock Parish Church Congregation No: 231411 Chlty No: SC 012154 TRUSTEES ANNUAL REPORT RECEIFfs and PAYMENTS ACCOUNTS For the Year Ending 31st December 2024
Gargunnock Parish Church of Scotland Reference and Administrative Information Charity Name: Gargunnock Parish Chur¢h of Sctland Charity Regtstration Number.. SC012154 Congregation Referell No: 0231411 Contart Address Trustees Kirk Session: CongregatIon Board: Principal oifKe-bearers: Interim Modetator.. Moderator.. Session CleTk.. Clerk to the Board.. Church TreasureT'. Inde ndent E.x*miTrer BAnken Bank of Scotland 7113 Port Strert STlliLING FK8 2EJ
Gargunnock Parish Church of Scotland Trustees, Annual Report Year ended 31st December 2024 Structure, Governance and Management Governing Document Retrnitment and Appointment of Trustee8 Members of the Kirk Session and the Con8re8ational Bcord are the eharity ttustccs. Th¢ Kirk Session members are the elders of th¢ ¢hur¢h and arc chosen from th¢)se members of the church wkn are onsidered to have the appropriat¢ gifts aDI skills. The ministeT, who is a member of the Kirk Sessio is elected by the congregation and inducted by Presbytery. The Con8TC8atton B(Ard is appointed from b¢li¢ved to have the skills comnlltment to ltribUte to the management affaiTS of th¢ Churcty to become members of tbe Bcrtrd. B(wd Members att then appomted at the Stated Annual Mc• and serve for a riod of thre¢ years after which they must seek Tedection at th¢ n¢xt Stated Allnual As we were in vacanry from 1° July 2018 to 1° May 2024 an IntsT¥m MLMterator w&$ app)ithl by Presbfft. OrgaDiSatlonal Strneture Th¢ Congr¢gatiODal Board is d1[ by th¢ Ministtt I Int¢riJti Mod¢rats)r and met five tim¢s in th¢ year. apprq)riate. Tr sessio wlich m¢t five times in the y. is rtrpOThs)1e for spllrtual affai wa5 conducted via Z¢M)m. Thr¢wghout 2024 we have been a conwton within the n¢w Perth Presbytery but from 2 May wc of Scotlan<L linked with Port of MeDtrith Parish Churth Our linked ¢barge with Kilmdod( and Kincardin¢ in Menteith Churches was dissolved at that dats. Objectives and Activities ¢xists to glorify God and to work for th¢ advanc¢mellt of Chrtst'5 Kingdom througbouf th¢ WOTld. As a llalional Churth it a¢knowled8es a distsnthve call and duty to briDg the ordinances of Trligioll to the The Weekly Seryice of Worship is on Sun&y and mimed at 10.308m. uthil IP November when it duxing the winter months. At the end of the nuilty of Services there was aa opporturrity to extend fdlowship as Tea and Coife¢ were served. Additional services were intrduced thring Holy Week Christiw. Ther¢ ar¢ two 8rwps op¢tt to m¢mb¢rs of the pr¢vious affiliated ¢hurth and have renllined w to '3F' Group . Fai Fun aod Fricndsbip. for ladies who meet monthly in Kiimthk Pwish C Dounc at 7.31)pnL on th¢ last Tuesday of the month from September to May. aad an 'Over 50's Group. 1¢ meets OD the last Monday of the month from noon to 2.( th[kn¢ th¢ year, in the BlalrdnllQlld Conmiunity H4U, providing lunch aNI adivities. An invitation to join Kippen and Notrieston Guild has been offered. It meets on the second Wednesday of the Month at 2.00pm. Achievements I
Achievements and Perforniance
For the first four months of the vear
the s¢rvAc¢s of
herself to provide pulpit suppty each week. Sadly.
with th¢ fortlwming change of linkag4 Ian wnducted his1&8t service on 21° Ianuary. after six years of
two Servic per month. •tillued to Provide pulpit supply until the end of April.
All tIee were tbanked for service en10the co]we8atton over the SLY years of vacancy.
The l&qt Joitit S¢rnic¢ ftlr the Gargunnock litik with Kmcardine- .
linked with Kilmathk
clwge was held in Kmarth'ne-in-menteith Cbureh and coaducted b
This was an casion
of ned emotions afteT such a lon8 Imkage aDd va&incy.
over. allowing Sulld&y Worship to b¢ Conducted every week.
The official Servic¢ of Union and Linkagc, orgdnised by Perth Prcsb
lun¢ at KippKn Chur¢h wh¢n
intr(xlu¢¢d to th¢ chars¢ of
Ment¢ith.
Joitit Services of the fwr Cmgregatio weTe held An month with 5 Sundays, inckndiD8 a C£lcbration of
Holy Communion.
Pastoral Care of the sick ard less able parishÉon¢rs was provided by the Elders to those iti their distsi¢t
aNJ referreA the indivithut's needs to the tnteriD] Moderator and now tothe Mittister.
Membets of the Worsknp Team Coffjitiued to parnctpat¢ as Readers of passages from ScrJptuTe but have
, took lace on Tbursda 2U
were
rtof
The attendance of members and adherents at weekty worsh4) vrts more vanabl¢ an increase at
Throughout 2024 the KI Sassion and Congrcgatioffjal Board met inwyjn in the
Rcrf)m. Dwyn8 the carly months of the year with the PsbY Mission Plan Implementatton
Team w¢r¢ held to make arrangements for the congrega110] vote on the ¢baD8e of linkage wAthAn the
Car8e of Stirlmg ChuTthc5.
Eld¢r5 and Bcord memlxrs atn(kd meetings provided by the N•ional C1Wc rnv¢ritig Finance and
Property . 'Giving to Grow the Sustainability and Maintenan¢¢ of Buildings. and Safe8uardin8 for
Trnstees Trdining.
during th¢ 6 years of sisted wacancy atMI the long pr
vneath latthc War Memoiial within the Churth and an(rther wreath Fla in th¢ V Sware. Advent and Christma$ OLM kd th¢ Watcbm'gbt S¢rvic¢ wbid) Yo]l m¢mb¢rs of thc Congregation. The Christiw 5crviccs v4cre well atnded by membets and visitors. The Community christm Cknity Appeal for 2024 w&8 for Parkinson's The pmce&ts ftonk th¢ Watcknigbt Service retring offering w¢nt towards the community effort. Greettngs were delivered to 420 homes in the village and surrthJ via a personalised Cbristin&s Cwd designed by a member. As Door to Dwr Collections for Cbristia# Aid took pl&¢ th¢ Se5$iQD CleTk (wDis¢d an onliTre 'Jusrgivin8' page thmugh Chri1all Aid and also envelop¢s weTe available at the ChuTth for thc6c with no online fa¢Alitses. Tbts prov to bc rewardin8 for the Charity. Gar8UDno¢k Primary Sthool held their End of T¢mi Smice8 at FASter and Cluists in the Churcjk Sathy durftng th¢ year we lost 6 resIdts of the vlllag@ l of whom was a M¢Mr ofth¢ Parish Clwrth. Finallcial Review Th¢ per¢enta8e d¢¢rease in income from previous year is 56.06/0 (¢xcludin8 funds drawn from Gencral Trusttt5). Thc main reason foT the decTca5e 15 duc lo the generous L¢gacy received in 2023 the deficit being restricted by the increase in income from investments and intrf¢st. Lxwiog the year w¢ b8v¢ had our Church buildtrtg OP¢2L for worship on a weekly basts with the exc110 of a few joint services. The giving of our rnember5 and atherents has increased by 9.31 /0 whi¢h An¢lud¢s th¢ Gift Aid donatson for 2023ooly (the 2024 was Gift Aid donations have sin¢¢ b¢¢0 re1ved). Th¢r¢ has been an in¢r¢as¢ in the r¢8ular givin8 over th¢ previous year. the Gift Aid GASDS rccovcry has in¢r¢a$¢d this y¢ar. W¢ are d¢pettd¢nt on th¢ illt¢rt from Ic8aci¢s and th¢ faith1 givlng of our rnemb¢rs aad adherents for our main SOU¢$ of income. Thi5 is rcflcctcd in thcsc accounts. Thcr¢ w¢r¢ no fijlldraising ¢v¢llts durillg the y. For 2024 a Claim has b¢¢n lld¢ from fimds held in th¢ CoD501idat¢d Fabri¢ Fund. Reserves Policy There has been an ]nGrea iti movement in ow r¢5¢rv¢ fjJDds as llot¢d aboY¢. Th¢ ittter¢st and fid5 from the unrestricted Legacy 0a$ b¢¢n used to support our Gco¢ral Fuad. Ai th¢ ¢nd of the year a totsl uwestrirt¢d T¢s¢rvc of £309,337.77 was h¢141 It is th¢ Truste norn)al policy lo m¢¢1 lline months ¢xpcndittw¢. whi¢h w¢ ¢stimat¢ to b¢ £27.0. Note thal within our link¢d ¢barg¢ OUT 5harc of the combined local costs is now 25.70/0. The T¢maindcr of the fjjnds held is as a result of a legacy re1Ved in 2005 alld others received in 2010. 2016. 2019 and 2023. We are lookin8 at th¢ most appropriate use of these ftmds, a l£r8e pmportion of which bas been used io meet necessary tepairs hi8bli8hied at the Presbytery Quinquennial Buildia8 Surveys of 2014. 2017 and the 2023 updats. During this year our church biuldtn8 became 250 years old. Th¢ Chwrh also held £5.239.77 of restricted funds and totsl of Endowment funds £53.555.69. which has been provided for the purpos¢s specified in Note 2.
Gargunnock Parish Church of Scodand Trustees. Annual Report (cont'd.) Year ended 31st December 2024 Statement of Trustees, Responsibilities The membus olthe Kirk Session and Congregational Board must prepare financial stthments. whi¢h give sufficient d4ail to enable an appreciation of the transacttons of tk Church durin8 the financial year. The members of the Kirk Session and Con8re8ational Board are re4)onsible for k¢eping prop¢r accounting rerd4 whiGK on requ¢s( must refl¢Gt the financial position of the Church al that time. This must be done to ensure that the financial s£ateJnents comply with the Charities and Trustee tnvestment (Scotland) Act 25, th¢ Ch8rities Acwts (Seotland) Regulations 2006 (as am¢nd¢d) and the Regulations An¢nt Congregational Finance approved by the General Assembly of th¢ Church of Scotland in 2016. They are also r¢5ponsible for safeguarding the assets of the Church and must take reasoTvable steps for the Prevention and lor detection of fraud and other iffe8ulaTities. Approved by the Trust¢e$ and $tgned on th¢ir b¢half, Sejsion Clerk Drdte...¥A d.**.. .. .. .
Gargunnock Parish Church of Scotland SC012154 Independent Exan)iner's Report Éo the TrusÉees of Gargunnock Parish Church I rep)rt on the accounts oftlK Charily for the year ended 3 I" December 2024 which are set out on pa8¢8 7 to 13. R£spe¢live rnponsibiliiies of trustees and txamioer The charity's trustees arc r¢sponsibl¢ for the preparation of the accA)unts in accordan(% with the ternis of the Charities and Trustee Investment (Sc4)tlalld) Act 2005 and Ihe Charities Accounts {Scotland) R¢8ulations 2006 (as amended). The charily Irustees consider that the audit requirement of Regulation 10( I) (d) of the Accoujits Re8ulations does not apply. It is my r¢sponstbility to examine the accounts as required und section 44{1) (¢) of the Act and to state whether particular ntter$ hav¢ come to my attenlion. Basis of independent txaminer's $tateme•t My examination is canied out in 4rdance wtth Re8ulation I l of the Ch&Tities AccntS (Scotland} Regulations 2006 (as amended). examination includes & review of the a¢countin8 records kept by the charity and a comparison of the acLounts presented with those records. It aIw includes C4)nsideraiion of ally unusual items or disclosure8 in the aUl1t* and seeks explanalions from the trustees con¢ernin8 any wch matters. The procedures undertsk¢n do not provide all the evidence that would be requir in an audit, and consequently I do not expr¢8s an audit opinion on the view given by the accounts. Independenl examiner's sta¢ethen¢ the course of my ¢xamtn&tion. no mattu has come to my attention. which gives me reasoilable cause to believe that Ét] any material respect th¢ requirements.. to keep accounting r¢cords in a¢wrdan¢e with S¢rtion 44 {1)(a) of the 2005 Act aNI Regulation 4 of the 2006 Accoullts Regulations (&s amended), and to prep8re accounts which rd wtth the &¢oountin8 records and mplY with Regulation 9 of the 2006 ACt$ amended) have not been m¢L or 2. to whic14 in my opiniory tlIOn ghould be drawn in ordw to enable a proper understanding of the accounts to be re&chd. Name.. Date..
RECEIPTS aud PAYMENTS ACCOUNTS For the Year Ettding 31st December 2024
Gargunrtock Parfsh Church of S¢otl•nd Recel ts & Pa nls Account Year end 31 tle¢ember 2024 Furhts FwKIg Funds Recel 11,715 10.919 k & Depwit Inknnt 274 6.171 140 Sale Custody Re(und ,913 274 73,148 Lif• & Work recd DoTr&ticfi to Floww FUTr W8IL•Trw Grwp T&al 274 P4 14,793 15.485 274 i8.cfjs 4T2 lartho •r 274 16.C65 28.472
G4rgun1ek P•rf¥h Church of Scolland of At 31st Drnbr 2024 Funds 4,173 Movom•nt In ytr. 15,495 274 1QC 28.472 5,240 I¢oBl.195.) ' 12.951 Ll•blllde# ' INVESTMENTS HELD A C & J O M¢L•r¢n V4mc¢W Furd>)X) unts4tM•t31112fi)3 (At C06t £1.2tr3.20) 11.835 ofscdland Imwtor5 TFu5t. IrrowE Furnj O T Bmn L•JOry7wtsIt x¢t(JTKJY14 (AtC404.*TO) Total {AtfA•I 4th£86.195.9)1 For cft Oltr lQrt¢ S•s•hJn BtArd Se•don Cl•rk
Gargunnock Parlsh ChUh of S¢othnd Note8 to the Accourrts l Trustee Remuneration and Related Party Transactions Durlng the In addrtlon for prodIng r on8 tnKsts•, ths lAknr, r•knbursm*rt ofoxpw Incurr lotalllng £128.82 who is a member of the Kirk Session recVed £2,000 er services as organist during the year. 2 Mowment in Funds At1J•v 2024 At31 D ilnrestrfeted funds Designated Fab¢ Fund 427 221 General Fund 294,173 3S,303 20,588 309,889 Restflct•d Funds Organ Fund Outreach Fund Sunda &hool Fund Lagacy Fund ston• MalntsnarO Klrklone Fdl¢)w8hlp Flowar Fund Hosptsltty Group Welcomè Group 389 389 1.440 505 1,223 110 51 378 2a3 4,943 1,223 110 51 453 203 5,018 75 75 Endowme Funds Stark Bequest McL8r•n Window Rober8ton 132 70 139 7.522 5,905 3,049 1172 4,375 10.842 1Y2 70 139 7,790 5,905 3,94Q 12,762 4,375 10,842 274 More 274 Total funds 35Z396 36.851 20,5&ry
Gargunnock Parlsh Church of Scotland 2. C¢rfd P¥Jrpos• of Doslgnatsd Fund8 Fabd¢ Fund-. The Ttustees have set aside funds for the maintenance ofthe Church Pfoperty. Pury>oses of Restrlcled Funds Organ Fund: The Trustees have set adde fttnds In the ev¢nt of majgr ropair or replacement, this being nesary resource in worship. OLrtrèach Fund: This is a lund Set up lo a5SISt with development in swder work. Sunday School Fund.. The costs of the main materials a paid from the gene¥al fund antj Ihis account is available if major items are required. Rev. & Mr8 W Tumor L•g¥¢y Fund: Was given in rnernory of our late Minister and his wife and has been US8d to ènhance our place of worship. R•v. & Mrs W Tumer. ston¢ maintgnanco. This was money given to the Chureh for thè maintananca of V)eir gravestone Ihal slands in the Gargunnock Grave Yaid. KITklane Followshlp.. Is a lellowshlp group from the Ilnked Churches who meei and have invited speakers, these funds are for the running of the 9roup. This group is nol 8Ctive at present but a few still meet monlhly Flower Fund= This fund is for providing flowers for di8play during worship. Hospitality Group.. was fr>rmed lo give additional before and after the service felPowship. se of Endowment Funds Income from the Stark Bequest is to be applied towards the Churd) Meeting Room. Income from the McLaren Window is to be appIa towards th8 cost of upkeep of the yndow.. Income from the ndowment of £3,612.50 to be spent on fabric. Incoma arisin9 from the other erKlowments is lo be applied lor the general purpose of the Church. Unr+$trl¢tsd Fund• 2024 Re8trktsd Endowmnt FUF5 Funds 2024 2024 Tola 2024 Total 2D23 3. Analysls of Donatlon$ WFO Scheme (non Grft Aid} Gift Aid Donations Giving (non Gift A&d} Tax Recovered on Gift Aid Oonation5 Tax Recovered on GASD Ordinary Offerings Iopen Platel Other Off8rings'.- Donations Donations School Christmas serv Don8lion tor 8pecAal PUf.'_ Fabric ::7 ts AIJ Heating 1,800 1.800 2.844 1,578 3,324 956 1.150 3,992 31 987 1.150 3,992 341 4,669 420 30 23 125 22 190 Wèdding$ & Funernl 610 11.715 610 11.938 750 10.919 221 Aetiviti88 for Gongratlng Funds stewardship Don8tions 10
Funds T1 4 knaly515 ¢rf Payrnts 8,Bn LoBs'. Gmw for CLrt PAx.8Tm . Less.. VacancYAkn&tr 515 127 1,125 2275 515 127 1.125 2,275 Mknthr8 frah Pul Sup & h)roT Otharskftho rAth. or & $Y Fabrfo rWr8 & malnt&7ant 3,018 Fabrfc repalr8 & TnainttThance Vortse re Pr(rtth & PAfwrvJ Heat & Llghl Insurance 2P)1 chUh c1¢aty & drdry Unked Church 8Mperw8 1.032 117 U14 & Work 218 . Hospitalitycosts 132 .Thw*You bknl Rty& Vql Ru
Gargunnock Parfsh Church of Scotland 5 Mlnistèrfs Stlpènd All Church of Scotl8rn1 ¢ongr4gations contFibuts to the Nolional Stipend Fund whl¢h beats the costof all ministers, slipends and èmployerfs Gontiibuth)ns for national Insurance. pan0. hOUng and loan fund. hlnlsteTS' Stinds aro paid in accordanco the national 51ipend scale, whkh ts Telatgd to years of s8Thlce. For th8 year under ravw1hfj 1MM sl'pend was £31.842: mathum sllp&nd In tho and subsequent years of sèrwg £38,884. 2023 6 Colladions for Third Parties Chrtan Ahj - via Chtsan AKI Onlkne & gttievolop88 PoppyEcolland start Up StirliTr3- HoNost AP81 & Chiith1o¥ Pathinson$ UK 1,389 121 428 123 135 174 12
Gargunnock Parf#h Church of Scotland Appgndlx FUNDS HELD ON BEHALF OF THE CONGREGATK)N BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 24 CAPITAL ACCOUNT Ciadlt Balan¢K hokl at 31 D8mber at Cost 84.108 Market Valuo of Balènc48 at 310rtomber 99.478 REVENUE Accoupir Crodlt B8tanee at 31 D&emb•r 4587 ZI15 CF4d Axumt No.6f131411S Gtvth Fwxl NtyWZ31211e FWKI 17,84&&) 144MCO Ront of M8A 10.728 74,223 4718 742 1.192 742 13