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 Cl￿r¢h of Scotland
Charity Registration Number:
SC005335
Congregation Reference No:
2811730
cOn￿t 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. Septmt*r .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¢S￿ns71 )Ti ity Tor aTI oir￿e￿oiaerS fn)m knth villages ti)l at least the end or
the year.
Objectives and Activities
The Church of kotland is Trinilarian in d￿1n¢. 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 S￿l￿1V 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 lo￿l¢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 I￿al
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 CeM￿ery (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 M￿S1on
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 ￿gU￿ar Or¥lained Local Minister (OLM) Supply being
giv¢n by Revd. Dr. Lesley Stanley in the early part of the y￿r 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￿¥t￿d¢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 sta*d 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 SI￿11 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 COngreg￿lon 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 ba￿a￿eS
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 Tn￿tee5. 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 acC￿￿ting 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 ASK￿b1.Y of Éhc ChU￿h of ScOtla￿d ?￿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$ibilitie5 of trustees amd examiner
The charity s trustees are responsible for the prepardtion o]f the accounts in accordance with the
temis of the Charities and TNstee Investment (Scoiland} Act 2005 and tk Charities Accounts
(Scotland) Regulation5 2(K6.
The charity trusttts consider that the audit requiremeni of Regulation l O(1 ) Id) of the Accountg
Regulations does not apply. It is my res￿nsIbIlity to examine the accounts as rcquircd undcr
s¢ction 44(1) (c} of th¢ Act and to state whether any pmrticul at mattcrs havc conie to Jny at¢entM)n.
Basis of independent examiDer's Statenient
My examination is carried out in accordance with Re￿lIatIOn I l of the Chariltes Accounts
(Scotland) Regulations 20(K). An examination includes a Irview of accounting records ke
by the charity and a comparison of the accounts presented with those records. It alw include5
consideration of any unusual itemsordisclosllr￿ in the acu)unts and seeks explanalions fri)m the
truslees concerning any such matters. The procedures unde rtaken do not provide all the evidence
that would be required in an audit, and consequently I do n(>t express an audil opinion on the view
giY¢n by thc accounts.
Independent examiner's statement
In the course of my exarninatior4 no matter come to my. attention which gives me reasonabl¢
cause to believe that in any material respect the requirements:
a) to keq) accounting rec￿d$ 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¢ a￿ourtts which a￿Ord with the accounting raord3 and Comply with Re8ulation 9
of the 2006 AcC￿nts 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
Unrestrict￿1 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 31*1 December 2024.
[.,JJr￿t￿JrtrQO R¢strnSpO E￿dow￿*•>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:
Gr0￿h 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 Traa3*clio•
Trustee8 received reimbursement of expenses..
ment of £4fX5 fDT her seT¥ices as ¢l¢aThu.
£933, his
I￿1. 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
RestrIct￿l 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 sC￿eMe (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
PreSb￿ry Dues
Ministers Expenses
Pulpit Supply and Locum Expenses
Fabric Repairan4J Majjllejw￿e
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 N￿lIK￿ 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