`
# **The Church of Scotland Houston and Killellan Kirk**
## **ACCOUNTS**
## **YEAR TO 31 DECEMBER 2024**
**Congregation No: 140746**
**Scottish Charity No: SC 012822**
**Houston and Killellan Kirk Trustees’ Report Year ended 31 December 2024**
THIS PAGE IS INTENTIONALLY LEFT BLANK
2
## **Houston and Killellan Kirk Trustees’ Report Year ended 31 December 2024**
The trustees present their annual report and financial statements of the charity for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out on pages 10 and 11 of the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective from 1 January 2019.
## **Objectives and Activities**
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Livestreaming of services have continued during the year and are proving to be of great benefit to members and the wider audience who, for whatever reason, were unable to attend church in person.
Services of worship including Holy Communion services in March and October have been held each Sunday and have also been available online. Services were also held on Christmas Eve and on Christmas Day. The Sunday Club, Houston Hello, the Wee Blether Group, the Men’s Shed, the Meditation Group, the Boys’ Brigade, HKK Girls, the Book Club and the Scottish Country Dancing Class and all other groups continued to meet using the Church Halls.
The quarterly Kirk Record was available both in paper form and on the Kirk’s website.
## **Achievements and Performance**
The Food bank collection point in the West Halls continued to prove very successful and is now one of the biggest in the Renfrewshire area.
The establishment of the Men’s Shed, situated in the West Halls car park, has proved to be particularly successful. The Houston Hello group, which incorporates the former Cameo Club, caters for dementia sufferers and attracts members from the local care homes.
The online services held during the year were well received judging by the weekly viewing figures and by comments from members and visitors.
The ongoing commitment to local, national and overseas charities is particularly encouraging during this period of economic uncertainty.
The ongoing use of Church Suite and Facebook has helped to improve communication to the church members and beyond to the community.
During the year £13,801 (2023 £13,854) was raised by way of retiral offerings and other charitable giving for the causes listed at note 16 on page 19.
3
**Houston and Killellan Kirk Trustees’ Report Year ended 31 December 2024**
## **Financial Review**
2024 has seen an increase in overall reserves of just over £15,000 although this is due mainly to an increase within restricted funds primarily in respect of the Mission Outreach and Legacy Funds.
The General Fund reduced by approximately £2,000 to £92,000, and, while this is the second successive reduction, the position was better than had been initially expected and thanks are due to those who reviewed their level of regular giving during the year in response to the request.
Going forward, the sharing of ministerial costs following the Linkage with Langbank Church will help the General Reserves position.
The appointment of Rev Steven Owens in early 2025 necessitated an upgrade to the manse and, as a result, the Fabric Fund has reduced by £11,000 with further expenditure of circa £5,000 incurred in the first few months of 2025.
## **Investment Policy and Performance**
The church holds no investments. Any funds are held either in bank current accounts or on deposit with Church of Scotland Trustees.
## **Risk Management**
The Trustees recognise that the main financial risks come from a falling church membership and resulting drop in income. As such the Trustees actively seek new Communicant members, encourage young people to join the Sunday Club and Bible Class and other youth organisations associated with the church, and regularly ask members to review their givings to the church.
However, due to a high proportion of our offerings coming from members who give by bank standing order, and by providing an online giving facility via our church website, we have largely managed to mitigate any such loss.
As many people no longer carry cash and rely on online banking facilities to meet their needs, we have provided a cashless terminal for those members who prefer to use that method of giving.
Financial performance is regularly measured against budget, and Session are satisfied that the church will have sufficient resources to carry out its various ministries in 2025.
## **Reserves Policy**
The Charity Trustees have considered the reserves required and have reviewed their current and future liabilities. It is the Trustees’ policy to hold reserves of approximately 6 months expenditure including designated funds. At the year end the Church held unrestricted funds of £137,259 of which £45,002 has been designated for the Fabric Fund. The remaining balance of £92,257 represents approximately 6 months expenditure, to meet the general running costs of the church. Although costs are expected to increase in 2025, the Trustees are satisfied that this level of reserves is satisfactory to meet any such increase.
The church also held £138,834 of restricted funds, which have been provided for the purposes specified in Note 15 on page 18.
4
**Houston and Killellan Kirk Trustees’ Report Year ended 31 December 2024**
## **Structure, Governance and Management**
The Church is a registered charity, number SC012822, is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.
Members of the Kirk Session are the Charity Trustees. The Kirk Session members are elders of the church and other selected members of the church who are considered to 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. The Unitary Deed of the Constitution of the Church of Scotland was adopted on 24[th] April 2012.
The Kirk Session, chaired by the minister, is responsible for spiritual affairs within the church, and meets four times a year. Certain responsibilities are delegated to the Finance Team and Property Team as appropriate.
left the office of minister on 25 January 2024. Following Gary’s departure, was appointed as Interim Moderator and Locum.
Houston & Killellan Kirk was formally linked with Langbank Church on August 6[th] 2024, and was inducted as minister of the linked churches on 21[st] January 2025.
5
## **Houston and Killellan Kirk Trustees’ Report Year ended 31 December 2024**
## **Reference and Administrative Information**
## **(ELDERS & TRUSTEES)**
The following served as Trustees throughout the year:
Following the restructuring of the Kirk Session on 9[th] June 2024, the following elders were approved to also serve as Trustees:
## **Principal Office-bearers**
Minister: Interim Moderator: Session Clerk: Church Treasurer: Depute Session Clerk
## **Principal Office**
Houston & Killellan Kirk Kirk Road, Houston PA6 7HN Charity No:- SC012822
## **Independent Examiner**
## **Bankers**
Clydesdale Bank Plc (Virgin Money) Dunn Square Branch 1 Causeyside Street, Paisley PA1 1UW
6
**Houston and Killellan Kirk Trustees’ Report Year ended 31 December 2024**
## **Trustees’ Responsibilities in Relation to the Financial Statements**
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the method and principles in the applicable Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective from 1 January 2019. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the Trustees and signed on their behalf,
## **, Session Clerk**
## **Date: 2 June 2025**
7
Houston and Killellan Kirk
Statement ofFinancial Activities
Unre5trieted
FuDds
Restricted
Funds
Endowment
Funds
Ullre51ritted
Funds
Restricted
FuDds
Endowmellt
FuDds
Tot21
Total
2024
2024
2024
2024
202J
2023
2023
2023
lllrome elldosFmellts fTOm:
Dollations ld legacies
Cliaritable actiTrities
Other trading actiNryties
ii"esl]llait Illcoe
(Xkner
148.751
i.iio
10.982
9.147
34,568
31,923
183.319
33.033
10.982
10.643
160.355
950
17.714
28.287
171.069
29.237
1,496
6,553
1.997
8,550
TotAI income
169.990
67.987
237.977
167.858
40.998
208.856
Expenditure on:
Raisillq fidS
Charitable aclivities
226
179.53 1
226
214.290
183.877
38.695
222.572
34.759
TotAI expenditure
183.877
38.695
222.572
179,757
34.759
214.516
Net Incomel(expeDdlture) before g#lD$
los$es on Invesiments
(13.887)
29,292
15.405
(11,899)
6,239
{5:660)
Net gain00SSes) on ini'estments
F4et incomel{expenditsre)
13.887
29.292
15.405
11.899
6239
5.660
Trall5fus between Funds
Net 0Venellt ID fullds
13.887
29,292
15.405
6.241
5.660
ReconcAlkntfion of funds".
Total fiumls brouglit forward
Totsl carried fonvard
151.146
137_259
109.542
138,834
260.688
?76.093
163.047
151 l46
103.301
109 _f42
266.348
?60_688
## **Houston and Killellan Kirk**
## **Balance Sheet**
## **As at 31 December 2024**
|**Fixed Assets:**
Tangible assets
Investments
**Total Fixed Assets**
**Current Assets**
Debtors
Cash at bank and in hand
**Total Current Assets**
**Liabilities**
Creditors falling due within one year
**Net Current Assets**
Creditors falling due after more
than one year
**Net Assets**
**The funds of the charity:**
Endowment funds
Restricted income funds
Unrestricted income funds
**Total charity funds**|**Note**
**9**
**10**
**11**
**12**
**15**
**15**|**Total Funds**
**2024**
-
-
-
13,677
262,893
276,570
(477)
276,093
-
276,093
-
138,834
137,259
276,093|**Prior Year**
**2023**
-|
|---|---|---|---|
||||-|
||||-|
||||23,825|
||||240,636|
||||264,461|
||||(3,773)|
||||260,688|
||||-|
||||260,688|
||||-
109,542|
||||151,146|
||||260,688|
Session Clerk
Treasurer
10
**Houston and Killellan Kirk Year ended 31 December 2024**
## **Accounting Policies**
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) effective from 1 January 2019 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006 (as amended)
## **Fund accounting**
Funds are classified as either restricted funds or unrestricted funds, defined as follows.
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity. Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the charity. Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
## **Incoming resources**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
## **Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.
## **Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **Fixed Assets**
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises.
11
## **Houston and Killellan Kirk Year ended 31 December 2024**
All tangible fixed assets costing in excess of £5,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives:
Fixtures, fittings and office equipment 10 years Motor vehicles 5 years
## **Investments**
Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.
## **Taxation**
Houston and Killellan Kirk is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.
12
Houston and Killellan Kirk
Notes forming part of the fmancial statements
For the yeAr ended 31 DecembeT 2024
LTnrestricted
Fmnds
2024
Re5trieted
Funds
2024
Endowment
Un1*5trieted
Fut)ds
2023
Restricted
Fmnds
2023
EndoTritLent
Funds
20LI
Total
2024
Total
2023
2024
Ontome
l.Don4tlons Ind Legacle$
Offerill85
Tax recoered on Gift Aid
Lesacies
Other Donation5
126.032
19.487
126.032
21.694
20.(X)O
15.593
183.319
126.163
23.872
126.163
23.872
2,207
20,0(K)
12.361
3.232
148.751
10.320
10.714
10.714
10.714
34.568
160.355
171.069
2.IDcotne from chAiitAble
CtitieS
Weddings. Fiillerals
Other Fundtaisillg Ei"ellt5
Concerts
i.iio
I,iio
31.923
950
950
28.827
31.923
28.827
I,iio
31.923
33,033
950
28.827
3.IDcome from olbei. tr*dlD8
¥jctltAQS
Rent ReceiNed
10.982
10,982
10.982
10.982
4.IDI'esimellt ID¢ome
Dii-idends receii'ed
Dewsil interest
9,147
9,147
1.496
1,496
lo,5
10,6A3
6,553
6,553
I,997
1,997
8.550
8.550
5.Other lllcome
Receipt5 from Gelleral TrLeeS
169990
67,987
237977
167,858
40.998
208056
13
## **Houston and Killellan Kirk**
## **Notes forming part of the financial statements**
|**For the year ended 31 December 2024**
**6. Analysis of Expenditure**
Raising Funds
Investment Manager’s Fees
Offering Envelopes
Charitable Activities
Ministries & Mission Allocation
Presbytery Dues
Voluntary Additional Stipend
Minister’s Expenses
Ministerial Assistance
Pulpit Supply
Other salary costs
Fabric Repairs & Maintenance
Council Tax
Other Building Costs
Church Office Expenses
Organ & Music
Other Expenses
**Total**|**Unrestricted**
**Funds**
**2024**
£
-
-
-|**Restricted**
**Funds**
**2024**
£
-
-
-|**Endowment**
**Funds**
**2024**
£
-
-
-|**Total**
**2024**
-
-
-|**Unrestricted**
**Funds**
**2023**
£
-
203
203|**Restricted**
**Fund**
**2023**
£
-
-
-|**Endowment**
**Funds**
**2023**
£
-
-
-|**Total**
**2023**
£
203|
|---|---|---|---|---|---|---|---|---|
|||||||||203|
||73,861
3,929
-
2,307
-
9,885
24,494
28,506
365
17,924
2,844
3,028
16,734
183,877
**183,877**|-
-
-
-
-
-
10,122
9,760
-
-
-
-
18,813
38,695
**38,695**|-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**|73,861
3,929
-
2,307
-
9,885
34,616
38,266
365
17,924
2,844
3,028
35,547
222,572
**222,572**|90,548
1,075
-
1,271
-
-
18,675
6,955
3,440
35,058
7,828
1,270
963
167,083
**167,286**|-
-
-
-
-
-
15,994
-
-
-
-
-
13,664
29,658
**29,658**|-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**|90,548
1,075
-
1,271
-
-
34,669
6,955
3,440
35,058
7,828
1,270
14,627|
|||||||||196,741|
|||||||||**196,944**|
Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore, support costs relate wholly to that activity and have not been separately identified.
14
**Notes forming part of the financial statements for the year ended 31 December 2024**
|**Notes forming part of the financial statements**
**for the year ended 31 December 2024**|||
|---|---|---|
|**7.**
**Staff costs and numbers**
Salaries and pension costs
Social security costs
Total|**2024**
**£**
34,616
-
34,616|**2023**
**£**
34,669
-|
|||34,669|
The average number of employees during the year was as follows:
|Family/community support
Administration
Music staff
Premises maintenance|**2024**
**Number**
1
1
1
1
4|**2023**
**Number**
1
1
1
1|
|---|---|---|
|||4|
No employee had employee benefits in excess of £50,000 (2026 nil)
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service.
## **8. Trustee Remuneration and Related Party Transactions**
During the year, 1 trustee received reimbursement of expenses incurred totalling £2,307. This was paid in respect of travel expenses to our minister. Council tax on the manse, amounting to £365 was also paid on behalf of the minister.
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
15
**Notes forming part of the financial statements**
## **for the year ended 31 December 2024**
## **9. Tangible Fixed Assets**
|**Cost**
At 1 January 2024
Additions
Disposals
At 31 December 2024
**Accumulated Depreciation**
At 1 January 2024
Charge for year
Eliminated on Disposals
At 31 December 2024
**Net Book Value**
At 31 December 2024
At 31 December 2023|**Buildings**
-
-
-
-
-
-
-
-
**-**
**-**|**Office**
**Equipment**
-
-
-
**-**
-
-
-
**-**
-
-|**Total**
-
-
-|
|---|---|---|---|
||||**-**|
||||-
-
-|
||||**-**|
|||||
||||-|
||||-|
16
## **Notes forming part of the financial statements**
## **for the year ended 31 December 2024**
## **10. Investments**
|**estments**|||
|---|---|---|
|Market value at 31 December 2023
Unrealised gain / (loss) on
investments
Market value at 31 December 2024
Investments at cost|**2024**
**£**
-
-
-|**2023**
**£**
-
-
-|
||-|-|
No investments are held:
## **11. Debtors**
|Gift Aid Tax Refund Due
Other
**ditors**
Accruals
Other|**2024**
**£**
13,677
-
13,677
**2024**
**£**
477
-
477|**2023**
**£**
23,825
-|
|---|---|---|
|||23,825|
|||**2023**
**£**
3,773
-|
|||3,773|
## **12. Creditors**
## **13. Analysis of Net Assets Among Funds**
|Fixed Assets
Investments
Current Assets
Current Liabilities
**Net assets at 31 Dec 2024**
Fixed Assets
Investments
Current Assets
Current Liabilities
**Net assets at 31 Dec 2023**|**General**
**£**
**-**
-
144,310
(477)
143,833
**General**
**£**
-
-
97,509
(2,974)
94,535|**Designated**
**£**
**-**
-
51,047
-
51,047
**Designated**
**£**
-
-
56,611
-
56,611|**Restricted**
**£**
**-**
-
81,213
-
81,213
**Restricted**
**£**
-
-
110,341
(799)
109,542|**Endowment**
**£**
**-**
-
-
**-**
**-**
**Endowment**
**£**
**-**
**-**
**-**
**-**
**-**|**Total**
**£**
**-**
-
276,570|
|---|---|---|---|---|---|
||||||(477)|
||||||276,093|
||||||**Total**
**£**
**-**
**-**
£364,461|
||||||(3,773)
260,688|
17
## **Notes forming part of the financial statements**
## **for the year ended 31 December 2024**
## **14. Volunteers**
In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.
## **15. Movements in Funds**
|**Endowment funds**
**Restricted funds**
Flower Fund
Session fund
Legacy Fund
Mwandi Fund
New building Fund
150thAnniversary
Fund
Local Mission Fund
**Unrestricted funds**
Designated Fabric
Fund
General Fund
**Total funds**
**Endowment funds**
**Restricted funds**
Flower Fund
Session Fund
Legacy Fund
Mwandi Fund
New Building Fund
Local Mission Fund
**Unrestricted funds**
Designated Fabric
Fund
General Fund
**Total funds**|**1 January**
**2024**
**£**
**-**
**-**
567
7
42,846
2,492
30,973
-
32,657
109,542
56,611
94,535
151,146
260,688
**1 January**
**2023**
**£**
**-**
958
7
42,846
2,190
29,852
27,448
103,301
55,254
107,793
163,047
266,348|**Incoming**
**Resources**
**£**
**-**
**-**
60
-
20,000
6,128
-
2,624
39,175
67,987
3,994
165,996
169,990
237,977
**Incoming**
**Resources**
**£**
**-**
20
-
-
3,001
1,119
36,858
40,988
2,106
165,752
167,858
208,856|**Outgoing**
**Resources**
**£**
**-**
**-**
(244)
-
(9,760)
(5,196)
-
(1,105)
(22,390)
(38,695)
(15,603)
(168,274)
(183,877)
(227,764)
**Outgoing**
**Resources**
**£**
**-**
(411)
-
-
(2,699)
-
(31,649)
(34,759)
(750)
(179,007)
(179,757)
(214,516)|**Transfers**
**£**
**-**
**-**
-
-
-
-
-
-
-
-
-
-
-
**Transfers**
**£**
**-**
-
-
-
-
2
-
2
1
(3)
(2)
-|**31 December**
**2024**
**£**
**-**|
|---|---|---|---|---|---|
||||||**-**|
||||||383
7
53,086
3,424
30,973
1,519
49,442|
||||||138,834|
||||||45,002
92,257|
||||||137,259|
|||||||
||||||276,093|
||||||**31 December**
**2023**
**£**
**-**|
|||||||
||||||567
7
42,846
2,492
30,973
32,657|
||||||109,542|
||||||56,611
94,535|
||||||151,146|
||||||260,688|
18
## Purposes of Restricted Funds
Flower Fund: This is a fund to provide flowers for display during services of worship. Session Fund: This is a fund designated for the use of the Kirk Session.
Legacy Fund: This Fund is restricted within the terms of the legacy bequest Mwandi fund: This is a fund to assist our missionary partners by providing specific items for their local community in Mwandi, Zambia.
New Building Fund: This is a fund to assist with the cost of building the Killellan Halls This fund is now closed to further donations as the building is now complete.
Local Mission Fund: Fund: This is a fund to assist with the provision of resources for local mission and outreach projects.
## Purposes of Designated Funds
Fabric Fund: The Trustees have set aside funds for the maintenance of the church properties.
General Fund: The Trustees have set aside funds for the general purposes of the church.
## **16. Collections for Third Parties**
|**Collections for Third Parties**
**St Vincent’s Hospice**
**Mwandi Milk Project**
**Mission Partners-Mwandi**
**Erskine Hospital**
**SSAFA**
**Christian Aid**
**Huntingdons Scotland**
**D.E.C. Middle East Appeal**|**2024**
**£**
1,608
608
5,196
335
335
4,661
608
450
13,801|**2023**
**£**
1,648
648
4,614
405
405
5,486
648
-|
|---|---|---|
|||13,854|
19
## **APPENDIX**
## **FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES**
|**CAPITAL ACCOUNT**
Credit Balances held at 31 December at cost
**REVENUE ACCOUNT**
Credit Balance at 31 December
**TEMPORARY ACCOUNT**
Debit Balance at 31 December (note 1)|**2024**
**2023**
**£**
**£**
**-**
**-**
**245,897**
**221,405**
**-**
**618**|
|---|---|
_Notes_
_1. The debit balance on Temporary Account relates to monies due to the General Trustees by our congregation and would be recouped from property sale proceeds in due course._
20