THE UNION OF BALFRON AND FINTRY CHURCH OF SCOTLAND Trustees, Report RECEIPTS & PAYMENTS AC.COUNTS for tbe year ended 31" December 2024. Congregation No: 2811730 Charity No: SC 012537
Refereu¢e and Administrative Information Charity Narne: Balfron Clr¢h of Scotland Charity Registration Number: SC005335 Congregation Reference No: 2811730 cOnt Address: Hel¢nslea Balfron G63 OTW Trustees Interim Moderator: Kirk Session PriuLipal Office-btarer5 Independent Ex*miner Bankers Bank of Scotland Milngavi¢ Station Road BTanch PO Box 1000 BX2 1 I.B
Trustees, Annual Rep)rt YeAr eDded 31st December 2024 Stru¢tur4 Governance and Trlanagement Governing Document The Church has been administered in accordance with the terms of the Unitsry Constitution since i ryth September ?0?4. Balfron and Fttkry Chtrch of Scrtlmd rs part of the Presb)tef)' ofPerth. Recruitment and Appointment of Trustees Members of the Kirk Session are the chariry trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered io 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. Organisalional Structure The Kirk Session. which meets at least six times a ve&. is responsible for all affai within the church. The vacanc). of minister and recfuitment freeze 1th1n the Church of Scotland has allowed the king-ttnn ¢i)g¥gtm¢th s)f ntJTr-5tip¢TrdYary (11))yaYJ}]yart-tiTnc mini3tr of Ylsxd thSacraiTkrntand has allowed services to coniinue in conjunction with Minis(erial and Reader su ly. The Church has also benefited from the Teachings from Pulpit Suppl¥. wi supporting the congregation since l. Septmtr .1724 with a view to the calting ot a miiiiscer at the earliesi opportuniry. The Union on 12 Sepkmber 2024 result in the joining of the existing Kirk Sessions of Balfton anaTr intiy with joint r¢Sns71 )Ti ity Tor aTI oireoiaerS fn)m knth villages ti)l at least the end or the year. Objectives and Activities The Church of kotland is Trinilarian in d1n¢. Reforrned in tradition and Presbyterian in polity. It exists to glorify and to work for the advancernent of Christ's Kingdom throughout the world. As a national c.hurch, it acknowledges a di%linctive call and duly to brin8 the ordinances of relision to the people in every parish of Sco iland through a territorial ministrv. It O-QPeTates with other Churches in various ecumenical bodies in Scotland and Ixyond. There is a morning service held in Balfron every Sunday at I1.15am aThJ in Finty al 09.30am. Communion is celebr*d on the first Sunday of each month in March, June, September and December. Special services held on Good Frid&y and on the frst Sunday in OctobeT is
Harvest Thanksgiving. There are Christm&s Watchnighi and Christmas Day services. *Due to the vacancy the frequency of Communion now varies dependent on Pulpii Supply. A Lunch Club is held weekly in knth villages (except during the summer months) Allowing outreach in the fomi of fellovj'ship and fo(xl. Activities for younger memttr5 of the congregalion are bcing supplied (ffl an ad hoc b&sis by members of congregation during the service. Services of an e¢umentcal nature have taken place with s upwrt from Balfron Baptist Churc Balfron Catholic Church and an Interdenominational even t was held welcoming all faiths for a tim¢ of fellowship and food followed by dancing. A Ceilidli w&s organIz by the Balfron Lunch Club and well attended hy hnrh church attendtts and oihff& with no faith and quppnrted hy 8ome of the elders of the new Kirk Sesgi¢Jn. The Service of UnioTr held in Fintry. Sports Centre and Attended by many of the ¢ongregations and Prestyterj Mem1 from around the Perth Pr¢sbytery. Regular collecti{S have been taken for Charities both L{al and National which are noted in the Accounts as well &% the physical Sl1V of tinned g(x)ds to support charities in Stirling such ag Start Up Stirling. The Balfron Phone Box (f(xxl project) faLilitsted thn)ugh th¢ church which we have not quantified in financial The Presbyterv Mission plan h&g ordered the closure of th e Categ(ry B Listed Building known as Finty Kirk lol¢d in thc viljagc of Fintry and the building 117 be disp)sed of in 2025. The 108iStics of this rncan that thc rcvicw of 5erviccs in this venuc will bc subject to furthcr discussion and io comply with the Insurance and Presb)wy Mission plan this building will be kept -wind and Watertight" until its final closure date with services being held beyond the end of2024. Following srveral appeals the Church of Scotland have held their p051tion that the Fintry Kirk Building will be dis]K>sed of. however they held that if the buÈlding was purchased by a Ial group that it would be considered a suitable venue for servirLs to be held. The process to purchase this within the eommunity continues itito 2025 with considerable supwrt from the local community having been showm. The Fintry Kirk CeMery (Owned by Siirling Council) forrns part of the grounds adjacent lo the Kirk and would neFIt from fvrth¢r upk¢¢p, how¢v¢r the proposed plans of Presbytery MS1on Plan would not juslity the expense that would be nee4kd to upkeep the handrail that would be desired after18sI year's upgrades. The Manse is situated in Balfron an Lease. Prior to this a trDancy which was managed by Endrick Pmperties brought in a monthly rental amouni which w&$ previotLsly split to 50150 is showi in th¢ 50 Fund as a merged amount after expenses. have been living there in a Caretaker
Trnstees, Annual Report (eont'd) Year ended 31" December 2024 Achievements and Performance Attendance at Sunday services remained around 30. At the close of every Sunday service the members and visitors are made welcome in the church roDms for te4 coffee, biscuits and chal which has reconvened after COVID-19 regulations were lifted. During the Lockdown the WLvship with thehejp Of0th voluJJleeTs incJudiJ)g the OTgHJ)isl ond Prnise Band provided occasional relief due to the vacancy and a gUar Or¥lained Local Minister (OLM) Supply being giv¢n by Revd. Dr. Lesley Stanley in the early part of the yr and we welcomed Dr Peter Gill in loll%4erni supply rok from I" September 2014. The Pastornl Care Group& while they are now able to visit members in their homes. have also rked hard to maint3in con(ac( thrtlugh (vlcphollc L711s and ¢niails. ThKs I¥td¢S thc wurl" of the Bereavement Visitor who has continued sending cards to bereaved families on the first anniversary of their bereavement and a referrnl is being made to Dr Peter Gill to visit where requested and to signpost any potential need Union with Fintry Chureh of Seotland The Kirk Session of Balfron and Fintry Church of Scotland voted on 12 June 2024 to become a Union with Finty Kirk, and this subwueni Union t(K)k place on 12 September 2024. Following the Union of Congregation No 2311390 Balfron 2311410 Fintry on 12 September 2024, the Church of Scotland number for the new Union of Balfron and Fintry is 2811730. The joint sessions have met Monthly to discuss the forthcomtng linkage with Drymen and East Loch Lomond which will take plxe in 2025 which will then allow a minister to be called. Financial Review As stad l&st vear the accounting treatments complv with the standard laid dO{n bv Cos and OSCR. the charity regulator ID Scotland. The Charity of Balfron Church of Scotland ceased on 12 September 2024. Following the Union of SC(K15335 Balfron and SC012537 Finty on l2 septe{ 2024 the OSCR auiRi*t SCOI2537 SI11 the coatiuutllgciwity ttumljer. Financial Statements are in the forni of Receipts and Payments forniat. Receipts of £49,959 wer¢ receii'ed atpd £?1.196 Patd out. Rrtrtpts and Paynents froin B&lfron Church prtor to the date of Union have been submittrd separately and fri the Transfknr from Union figure below.
Trustees, Annual Report {cont'd) Year ended 31 December 2024 RestrYeJ Policy Reserves are held on behalf of the COngreglon b) the Church of Scotland General Trustees. 'I"here is a Lapital Alc and Revenue Alc which during 2024 was lY availabk for fabric/mainlenance expenditure. This policy will be revised in 2025. A transfer of a]1 reserves to the Union has taken place bv the Church of Scotland and baaeS are now available for ihe general pury)oses of the Union. Details of the Deposit fund arKI all funds Can be fouTKI in the Appendix. Statement ofTThstees' RespoDsRbilities The m¢mbers of the Kirk Sessiim are the Tntee5. mua wcpare financial statements which Eive sutTicient detail to enable an appreciaiion of the tran-tionS of Balfron Church during the financial year. The Trustees are reS}nSible for keeping prorEr acCting records which, on requesl must tlertthe financial p)sitionof the Chwch attiiattime. This must be done tt) ensure that the financial slatements comply with the Charities and Trustee Investment (Scotland) A 2005, the Chariti¢s Accounts (S¢otlAnd) Regulations 21)06 and thc Rcgulations Ancnt co¥TcSaÉItinal FinaRce approird by ihc Geuerdl ASKb1.Y of Éhc ChUh of ScOtlad ?7. They are also resp)nsible for safeguarding the &ssffls of i.he Church and must tske reasonable steps for the prevention andlor detectM)n of fraud and othtr irregularities. ir behalf. Date 16104r2025
Balfron Church of Scotland SC005335 Independent EuDkiner'8 Report to the Trnstee5 of BalfroD and Filltry Church of Scotland Respective respon$ibilitie5 of trustees amd examiner The charity s trustees are responsible for the prepardtion o]f the accounts in accordance with the temis of the Charities and TNstee Investment (Scoiland} Act 2005 and tk Charities Accounts (Scotland) Regulation5 2(K6. The charity trusttts consider that the audit requiremeni of Regulation l O(1 ) Id) of the Accountg Regulations does not apply. It is my resnsIbIlity to examine the accounts as rcquircd undcr s¢ction 44(1) (c} of th¢ Act and to state whether any pmrticul at mattcrs havc conie to Jny at¢entM)n. Basis of independent examiDer's Statenient My examination is carried out in accordance with RelIatIOn I l of the Chariltes Accounts (Scotland) Regulations 20(K). An examination includes a Irview of accounting records ke by the charity and a comparison of the accounts presented with those records. It alw include5 consideration of any unusual itemsordisclosllr in the acu)unts and seeks explanalions fri)m the truslees concerning any such matters. The procedures unde rtaken do not provide all the evidence that would be required in an audit, and consequently I do n(>t express an audil opinion on the view giY¢n by thc accounts. Independent examiner's statement In the course of my exarninatior4 no matter come to my. attention which gives me reasonabl¢ cause to believe that in any material respect the requirements: a) to keq) accounting recd$ in accordance with Section 44(1) (a) of the 2005 Act and Re8- ulation 4 of the 21J)6 Accounts Regulations, and b) to pr¢pgr¢ aourtts which aOrd with the accounting raord3 and Comply with Re8ulation 9 of the 2006 AcCnts Regulations have not be rn¢L or 2. £0 Whic in my opinion, attention should be drawn to o)abl¢ a prDW understaDding of the
Balfron and Fint Church ¢cei ts&Pa men Account Year nded 3 . Decem Unrestrict1 Restricted EDdi)wment FuDds Funds Fund 2024 2024 2024 Totsl 2024 Total 2023 Recei Donations (Note 3) Bank & Depositjlnterest Investrnent Income LLg&cy 19.582 51 19,582 13.088 107 46 385 385 20,633 385 22,018 13,241 Ot&erRrtrigts Bank Refund DCMS Scheme Donations RooflFabTiC App Fund Raising Geberal Thistees Transfer {insuranceF Grants Misc Princeton University Sunday School Weddings/Hall Rentsl Wee Kirks 26 5,402 225 754 9.415 15,560 2.719 1280 1.280 1.433 1.433 328 100 240 Receipts Excluding Transfers 22.306 1.280 385 23.971 47.927 Transfer of Unlon Transfer of Unlon Bequest Fund 16,045 16,045 9.943 9.943 Total Recei io euts IN(Jte 4) Cost of generating funds Charitable Activities Gurld 19.916 1280 21,196 28,974 15,560 Total Pa ments Exeess of Reeeipis over Payments io
Baifron and Fint Church Statement of Balances at 311 December 2024. [.,JJrtJrtrQO R¢strnSpO Edow•>t Totoj Funds Funds Fuiids 2024 TotJJ 2023 & De al 1.1.24 General Furid5 33.538 Guild Fund 261 Et]dowrncnt Fund (DunH.'aiers Trusi) 2.662 2.662 2,555 TOTALS 33 36 Moi'erneDt ID YeAr: Excess uf Receip1% over Payments for the vear Gineral Fund Giiild Fund Bequesi Fund Endoii'Tnent Fund TOTALS 18.435 8.435 3.286 (261) 10.20) 128 IOJ214 10.200 1?8 28.763 107 3,132 18,435 Bank & Deposit Balances At 31.12.24 990 64 963 36 Ini"estment at Market Valui: Gr0h Fund (cost £2iO.33) Income Fund Icosi £1803.00) Bequest F'und ' (cost £82.954.00) mark.et Value 2,4?4 2.215 MarK"ei Value 2.366 2,345 Market Value 128.182 119.95? The Accounts We approved by the joint Kirk Se&sion and Financ ial Board. For and on behalf of the Kirk Session on: 16104,'2025
Balfron and Fint Church of Scotland otes to the Accounts Cont. l. Truslee Rem•Trer&lioa & ReJaSed Party Traa3clio• Trustee8 received reimbursement of expenses.. ment of £4fX5 fDT her seT¥ices as ¢l¢aThu. £933, his I1. received £825 To pn)vide her 5eTvice5 i n her role as the organist. There was no minister appointed during the period. 2. Mov¢m¢Dt ID Fund& At l January 2024 At 31 D 2024 Receipts Pvdyments Transfers Unrestricted Fund& General Fund 33,538 38,351 19,916 51,973 RestrIctl Fund From General I'rusfres 1,28U 1.2140 Endowment The Dunwaters Trust Bequest Fund 1662 128 10,2(Kl 2.790 10.200 Totsl Funds 36 ) 49959 D¢posit Fund 3 Bequcst transfcrrtd from at Union
Balfron and Fint Chureh of Scotland Notes to the Accounts Unrostricted Endowrnent Funds Funds 2024 2024 conL Total 2024 Total 2023 3. Analysis of Donations WFO sCeMe (N(IA-Gift Aid) Gift Ald Donaiions Tax recovered on Gift Aid Don. Ordrn*Sry Offerlrtgs {opert plae¢) 7,391 2.206 9.985 7.391 2,206 9,985 5,115 3.846 4,127 4. Ang sis of Pa ments Cost of GeneratlllE Funds Offering Envelopes Charitable Aetivities Ministries and Missions Allocation PreSbry Dues Ministers Expenses Pulpit Supply and Locum Expenses Fabric Repairan4J Majjllejwe Council Tax Heat & Light Insulance Relief Organist Printing Ststionery & Postage creaning Ou(ies Misc Expenses Charities Beadle Bank Charges Grants 7247 450 242 7,247 450 242 190 5,571 379 166 15,999 1.597 2.586 987 359 1,597 2,586 987 359 1,670 1.949 NIA 932 1,949 NIA 932 20 3.003 34 19,916 19,916 44534 261 Guild Sunday School TOTALS
Balfron and Fint Church of Scotland Notes to the Accounts Cont. 5. Minister's Sti ends ll Church of Scotland ngregatiOnS cotttributr to the NlIK Siipetd Fund wlAith bears tkne costs ol all Ministers, stipends and employerfs contributions for national insurance, pension, and housing and loan fund. Minislers, stipend5 are paid in accordance with the national stipend scale, which is related lo Jjears of seniice. For IJK under review Éhe minimum £31,642 and the maximunJ Slipen (in the fifth and subsequent years) £38084- 6. Collections for Third Parties 2024 2023 Alzheimer Scotland Christian Aid CHAS Chest Heart & Stroke Scotland Embrace the Middle East Erskine Hospital Royal Agricultural Benevolent Instilute Robin House Sighi Scotland Veterdns Strathcarron Hospice 354 315 284 90 iio iio 1.450 58 1,201 781 844 3110
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GEN EIL4L TRUSTEES CAPITALACCOUNT 56 Consol Fabric Fund- Rev 2024 2023 Credit balance held at 31$ December * cost Market value at 31 December REVENUE ACCOUNT So Conmjl Fabric Fund - Ca ital Credit balance held at 31. December 2024 28