Charty reg6tration numter.. SC013352 Strathmore Parish Church of Scotland Annual Rewt arn1 Finala1 stateThts Year EThJed 31 Deber 2024
Strathmore Parish Church of Scotland Contents Referen arml Admlnlstrali¥e Detsils 2to6 statement of Trustee5' RtspJtsiblllOes Indep*ert ExamIneS Rep)rt statement of Flrondal Actmt BalarKe Sheet io Notes to the FInal Ststernents lito22
Strathmore Parish Church of Scotland Reference and Admlnlstrative Detsi15 Prlndpal Offlc•-bare Prfndpal Offlc• Charfty Reglstratlon Nunthr SC013352 Bankers Royal Bank of ScrthrKI 14 Alan Street Bkiirgowr Perthshire PHIO 6AB Independert Exarnlner
Strathmore Parish Churth of Scotland Trustees. Report The trustees present the arnual re to the finanoal stateMts of ttE ttrIty for t year erKlal 31 Decemter 2024. The finala1 staterrEnts have bttn preparal In Kcordar£e wlth the accnting kieS set out In note I to the accounts a1 cm)ty with the General Assembty Regulations for CoTrJregath)rI Fnance, the Charities arKI Trustee Investrnent (Scotlandl Att 2(Ki5, the Charitte5 Accounts (Scotsnd) Regulati 2006 (as amended) and knnting Rewjrting by Charities: Ststement cl Recornffnded Prartke applKat4e to charits iryyarlng ther COUnts in acc(dan with the FInarla1 Rep)rtng Stsndard appltsble in the LK and Republic of IrelarKI effertKe froml U)ry 2019.
Strathmore Parish Church of Scotland Trustees, Report Objectives and athitles The Church of Scotla1 55 Trinitsrlan In (kthne, Reform& in tralition a1 Pre5trfftrtan In lIty. It exists to glorfy a1 to work for the acfvancement of Chri5Ys KIrn throughout the world. As a national Church, it ackr¥)wledges a distinctive CBII and dLty to brirKJ Ordinan of religion to the Fwple in every parish of So)tlaThJ through a territor1 ministry. It cTropernte5 With other Churche5 in varlous Umenka1 t(Jles Sn Scouand aThJ beyond. These accounts refknt the union of Ardkr, Kettlns arml mle (A, K & M) wth Glamls (G), and Bassle, Nevay and Newtyle Parishes (E, N & N) on 1st August 2024 to ftym a w un6ted parish, the Strathmore Parish Church of Scotiand. Trt objects of the Partsh are In 51ne wth ttr#)se of the ChuKh of Sc(thnd ar#J are: l. Offering Christian wrShip, fell0h1p, 1nstnKti, misslon, aThl servic£: This encompasses a wide range of xtv5ts trwlth)nal thurth servtes to sodal outreath and comrnunity engageffnt. 2. PthandThJ the Kingdom of C)d. Thls refers to the Church's commitnrt to sweadlNJ Chrlstlan falth and value5 Lx)th localty and globally. 3. Brlivjing the ordlnartss of relhJk)n to ts people In e•try partsh of Scotland: This highlights the Church's terrlt(Kkl mlnisty a1 Its role In prryrfkllro rellgkyjs ser41ces and guldan across Scodand. In addltlon to these core objecbvts, the Churth of SthrKI also urKkrtakes ackn sKh as: Maklng grants, donathxs, loartsi grfts, or to IndWuaL5: Th6 IrKludes SUPkYJrt for Indmduals In need and tIMise pursulrKJ fvrttw lLat or mlnlsty. Maknng grants, donatlons, or gllts to oryanizatlons: Thls involb*s SUp)rti otlw charltks ar#J voluntsry Lxjdles that aln the Church's mlsslon. Carrying tts IA•m activit a1 servtes: Thls Ind pThMllThJ pastrxal care, educatk)n, arKI other servios dlrectty to the puNK.
strathmore Parlsh Church of Scotland Trustees. Report The main fccus of 2024 has iEen l1rj into LEing the n&v Parish of Strathmore. Fonr&J the unlon of the parishes of Ardler. Keltir and MeKJle (A,K&M). Eassie, Nevay and Newtyle (E,N&N) and Gbmls, the parlsh came into beirvJ on l August 2024. Tr minister of Eassie, Nevay and Newtyle, the Reverend Cadeen Rottrtson, became tt minister d the rthy parish. The Klrk Sesslon was fOrnd by a selection of Ehjers from the preiKMts padsPs with the otsr Eklers remaining involved as Elders, but not Twstees. The FrISh has Len I erwh to te allLKabJ an Ordained Lcal Mln15ter, the Rev Tim Pcty, arMI has pJnpbrfed a p3rt time asslstant to help wth admlnlstration. The Parish has maintslned fwr churches a1 IKJkls SW41 in three of tIn ery SU, wlth tr exception of the months which have a 5th Survjay, when a fvll parish servKe is hekl in one of the churches. The rk Sesskn have Inltlated diSCn on hthv to the Church Missin thrDugh(Mrt new parlsh. The prwistsrvj Guikl branctr& have LX)ntin(d to operate as has the Sunday School In the Kettlns Church. The admintstrakn r4ulred to ensure the amatymath 15 5ucr£ssful has been addressal, wlth the church roll being combined, a ccfftmunKatkn to all thwch mem15 and proLYsses belng updated and property Inltiated across the Forth. Flnandal re¥l•w These accounts reflect the activltks of the E, N & N Parish for 1st January 2024 to 31st Juty 2024 and then from 1st August 2024 untll 315t DwIr 2024 the comtird actNths of the new Strathmo Padsh. Donatlons and acs Indude transfer ( Balarfes frrm AK & M ar#J Glamts partstrEs to thls oryanlsatlon on the unlon. The expend5ture Incurred Sn these accounts Irt1 5 months rf cxjsts for tr new larger parlsh. The charty trustees have cons#lered the reseThes requSred ar have taken Into account thelr current and future liabilities. It is the Trustees, polKy to hold reserves of approximatety nlre ffth5 exFeTrJlture Including dwnated fun(ts. At the year eTha the Churth hek1 unrestrfjrt funds of £293,088 of which £3,912 had ten designated for fabrk fund. The bala of funds was £289,176, of whlch, held in bank aco)unts was £105,660, aThd whiL# the latter presents rather more than nlne months eXpendrtu, ts Tntstees a aware of the rttd to relate the Meigle Manse and will n to Use some of the a(klthnal reser¥*s ts thls purrKtse. The church also held £123,797 d restri funds whlch have been prov for the purFL s[Edrd in Note 15. The funds of the Parish a invested in funds managed thurch of Scrthnd TNstee5 to manage risk and provlde a return on the sums invested. Other than these fuThts othei furth a held on bank dep%lt.
Strathmore Parish Church of ScoUand Trustees. Report Plans for future perlods The Reverend Carfeen Robertson has annwrK&l that she 6 to rtlre on 31 August 2025, so trE fccus of much of the year will be dedkated to ensuring that the parsh Gin call a new minlster as scon as possible. An Interim Mtrjerator has LEen app)inted for the purp)5es of seeing the coThJregatton through the prcws of GilliThJ a new minister, the urthrsti>Jl and rTh underway. The Kl Sesslon has agrttd to emplry the Rerf T p as a krfM durlThJ the of vacancrf aThJ he has agreed to tske on the 6t. The rwi minister will be accomffKJabJ in the Meigle Manse the intentK)n is to sell the Neie Manse, once it Ls vaca. The future thurches ts also to be rthed later in the year. The key activty is to pmgress the thas that a effenJirvJ arour#J Prrmtrj the Church's Mlsslon arKI ralslng t profik of the nthv parish anongst ts inhabitsnts, whllst malntalnln9 the servte routlne. The congregation is a regtstered charity, number SC013352 aTrJ is admlnistered In accordano wlth temis of the Model Deed of Constitution (or Deed of Corstlttthn (Unltary Forni)) and Is subJ&t to the Acts ar Regukitknns of the General Assembly cl ts Church of Scouand. Members of the KI Sessth are tr ch)rty tntstees. Tr Klrk Stsslon members are the ekjers of the church and a chosen frn those members of tre church who a con5klered to have the appropriate glfts and skills. The minister, who ts a member of the Klrk Sessbn, Is elected by the u)ngregatlon a1 Ilucted by pbYtery. The Klrk sl0n whKh meets slx Umes a year abng wlth the elders are not menbers of the Kirk a re5wtsible for splrltual affalrs wlthln the church. RI management The charity's attlt5 exFAise It to a nuMtr of finandal rlsks IrKI11J credit rlsK cash flow risk and liquhjity risk. The trLtstees have assessed major risks to whlch the d)atlty Is exFosed and are sat1511ed that s5 are In [a to MW extxjsure to the nw rtsks. The charity's activtties expose li wrnarify to trE finarKlal tsks ar[ frcffl ts recurrfng eXpKI1tUre eJceedirwJ its irKotre.
Strathmore Parish Church of Scotland Trustee5' Report The charity's prinapal finanaal assets are bank balarS and Investsnents. The c1¥3rlty s uedit risk is primarly attributsble to its inVestsnts. The résks on them s managed by Investlng in funds oreratd by the of ScotkThJ Trtee5. The credit risk on IKiuid funds a1 deriwdtibe finarKial instruments is limited becau* the counterparties are banks with hKJh uedit-ratings asggred irtemati(Yo1 uedti-rdting agenaes. In order to malntaln Ilquidlty to ensure that furnts a a41ailable for operatK)ns Jnd future devekJFwnents, the trustee5 IM)kl on Irtstsnt arKI slKxt terni acce55 a balan of fvrth to rneet anticipatèj expernllture. The annL4al rewt was apwov& brf the trLLStees of the dwrfty on 8 Juty 2025 and shJrEd on Its behaff ty.. Paje 6
Strathmore Parish Church of Scotland ststsment of Trustees. Responsibllltles The tSteeS are responsible fcy preparing tt Tr Pnnual Rert arnl the finandal ststsments Sn cordance wth the United Kiwdom Accountirq Stsndards (UnFiBd d0M Geng31ty Acceptsj countlng Practte) and applicatle and reguLJtions. The law appltcabÈ to thtE5 requires the trust5 to prepare flnancial statements for each flnandal year whlch glve a true and fair c( the state of affairs d the dwrty and of the Incornlng resources and apPItati rf reurCeS of drity ts that lOd. In prepariThJ flnaKkl stateff£nts,the tru5ts ae rEqulred to: sekrt suitable accounting tl(leS and then appty them con•; obseThe the nEthods and princi in the Charities SORP; make jrnents arKI estimates that are reasonable arAI prudent State whether apFllcable accountin9 stsTrJards have been fdh)W, sUbt to materlal departures dtscksol explalned In the finalJI statements: and prepare the financlal statements on t coKern bas15 unles5 It ts Inapwopth to presume that the charfty wlll CTrUe In LAJ51rSS. The trustees a restb)nslb for keeplThJ prq Kcounyro records ttot dlsck6e vAth reasonable accurary at ary time the fiThancial p)sitK)n d the charlty and enable them to ensure that the flnanckl statemerts c(mpty wth the Charilies arKI Investsnait (Scodand) Art 2(X)5, the critIeS Accounts (Scrxland} Rewlations 21))6 (as amended) and provisi¢x6 of the Trust De&l. The trustees are also res4xMsIe for 5afeguardirvJ the assets of the charity and hen for tsklng reanae steps for prthenuon arKI detec of fraiKI and other IrrelaritS. Apwoved by the tnstees of the d)arty on 8 Juty 2025 aTh1 sigrd on Its tehaff ty:
strathmore Parlsh Church of Scotland Independent Examfjner's Report to the trustees of strathmore parlsh Church of Scodand I report on the COUrt$ of the <harlty for the year eth 31 Decanber 2024 wl)kh are set out on pages 9 to 22. The tharty's trustee5 are resnSIe for the preForation of ts ac£owts In 1rde with the temis of tre ijwrities and Tnjstee InNEstsnent {kotlaThd) Act 2(Ki5 and the Charltie5 Accounts (Sccdand) RegUlatS 2C06. The charivs twstees mnsider trot the requlrement of Regulatlon ItXI)(a) to (cl of the 2(YJ6 kccwnts WUL?nS (Sjes aFpty. It is my re5wnslblllty to examlne the cOunts as requi under sectIL 44(IXc) of Act arKI to state Ixirtlcular rnatters have a)me to my attentu). BaS of Independent examlnerfs rert My examin was carried out in XCOrdan wlth RegUlan 11 of tre iJwrltle5 Accounts (5cothrnl) RegulatIcS 2C06. An exanirklt•Jn Ind a revieb¥ of xcountsryj record5 kept ty the charity ar conyrison of the tYe5ented with those records. It atso Ir£ludes Col(ran of ary unusual Itens ry dlscb5ures in the ac£ourts, arKI seekirij Wlanatsons fr(Th you as trustees conceming any rnatte. Tr pr&ureS urdertaken (kn not Prov au trE kIe that woukl requlred in an audr(, and consytty I do not express an art opinThi on trE vlwi glven by the accounts. Independ•nt examlner's statemert In connOn wlth my eyamination, no rnatter has c(Jne to my attentk)n: (l)wNch glve5 me reasonabk cwse to ve that In any materlal re¥d the rUIrements. • to keq) accounting records In with 5eclh)n 44(ixa) of 2005 kt aThJ Regulat5on 4 of the 20C6 Accounts Regulatbns; arKI . to prepare accounts which acctyd wlth the accountirKJ records arKJ with Wulatlon 8 of the 20)6 Accounts Regulations have nrrt been {2)to whlch, In my OF4nK)n, attentM shouhj be drawn In order to erobk a woper understarn11ng of the accounts to be read.
strathmore Parish Church of Scotland Statement of Flnancial Activlties for the Year Ended 31 December 2024 Totsl 2023 Nrte Income and Endowments from: Conauons and legaae5 Cther trading activities Investment income Other Irrne 292,214 8,297 45,363 110,037 15,024 417,275 8,297 47,539 19,638 5,426 7,911 2,079 97 Totsl IncLYne 112 116 RalslrKJ funds (383) (383) (161) 119 Totsl Exrendfcu Gains110sse5 on Investment assets 119 461 Net Income Gross transfers tth•ttn funds 260,413 120,(NJ8 15,582 396,Crf)3 364 594 97 Net rrrent In fuThts 259,819 120,693 15,485 396,(X13 Recondllatlon of funds Total fur#Js brought fonNard Totsl furrtls carrled forward 432 370 All of the charity's activ1U derlve fr continulNJ operath)r6 durlw atx)ve perfc*Js. The funts brEakdown for 2023 Is str#Mn In r#Xe 15.
Strathmore Parish Church of Scotland (Registratlon number: SC013352) Balance Sheet as at 31 December 2024 2024 2023 Current asts Debtors Investsrents Qsh at bank and In li 12 13 28,619 298,547 432,826 36,367 Credltor&' Amounts falllng the wlthln one yr 14 456 Net asjets Furbds of the charlty: 15,485 123,797 3,098 Unr¢trlthd Inrne fund• Unrestrtted Total fvnds 15 The flnandal ststanents fn pages 9 to 22 were aroV1 by trustees, and authris& for155ue on 8 July 2025 art sned on thelr bthalf by: PasE io
Strathmore Parish Church of Scotland Notes to the Financial Statements for the Year Ended 31 December 2024 l Acawntlng polldes Statern ol compllanc¢ The financial statements have t) preparul in accordano with AccountirKJ and Rep)rting by CharleS. Ststement of RQmMerled Practke ap[cable to thare5 prepariNJ thelr accounts In aCcOrdae with the Financial Rewrtiry Stsrthrd applicable in the UK and RepublK of Iland (FRS 102) (effectlve l January 2019) - (Charitses SORP (FRS 102)), the Financkil Repjrting Stsndard applicable in the UK and Republk of IrelaThl (FRS 102), the Chartts arKI Trustee Invesbnent (Scottsnd) Act 25 and the Charities AcccMJnts (kotlaTrl) Regukt*)ns 21K (as amer). Ba4s of preparatlon strathmore Parlsh Church of Scotland meets the definthi of a publlc tenefft urthr FRS 102, Assets and liablllties are Inthlty rÉrcrfJnised at h1 cost or tran5xtn value unless otherwise stated In relevant accountlrwJ FKillry ts5. The finarKlal statements are wwted In Sterllr4J (£) aThJ rouThled to nearest £1. Exemptlon from preparlng a cash flow statement The charlty opted to earty adopt Bulletin I published on 2 Fery 2016 and have therefore not Induded a cash flow ststement in these finarthl statts. The trust conshjer that there are M nwterkl uncwtslntks aLxyJt the dwws ablllty to contlnue as going concern. Income and endowments Voluntsry Income includlrvj ¢kna¥onsi gifts, legades arKI grarts that wovth core fundlvvj or are of a general nature Is recc¥Jnised when the charity has entidemert tt) the irKome, it Is probabk that the IOme wlll be recAved arKI tr£ affK)unt can be measurul with Suffi rellaknlty. Donatlons and are recognlsed on a recdvabbe b35ts when rlpt ts wobable the amunt can be reliably measured. fta Incomlng resour from tsx laiMS a In the Ststffnent of Financial Activitles at the same time as the gift to whKh tlw relate. DldendS a rnised ono tre divhjend hos d&rul ar N)tIfts ha5 en reIlEd of the dNideThJ due. Page 11
strathmore Parish Church of Scotland Notes to the Flnancial Statements for the Year Ended 31 December 2024 ExpdIture All expenditu is rec(¥Jnised On tsre is a Wl or cCrfnth Obl3atic to that exFend1tu, it 15 probable settbement is r8]uired and the anN)unt on te measuroj reliabty. All costs a alkxated tt) the applicable expenditu heading that aggregate simiLir costs to that catew. whe costs cannot te directw attrfbuted to FQrticular h&idiws have been alkoted on a basls conslstent with tr use of resour, wth ntral staff costs alkKat8J on the basi5 of time spen( a1 depreclath chaw allcrated on the rtb)n of the assevs le. Other SUPFQrt costs are allated based on the spread of staff costs. Ralslng fvnds These are costs Incurred In attrxYrMJ Nduntsry Ir(onE arKI those IrKurrul in trading act6vlts that ra15e fuThls. Charltabk expeTrJiture ccynprises tIKJ5e costs Inojrred by the charlty In ts delivery of Its activities and semces for tt5 Lneficlarles. It indLKle5 LKth costs that can be allocated dlredty to such vitS and those costs of an indlrect nature necessary to sUprt tIn. Taxatlon strathmore Parish Church of Scotla1 Is a regIsteI and rJnIsed Charlty for the purF#)se5 of applicabk tsxatlon iskitK)n aThJ is t thereth subjert to taxatlon on ts charftable actIvlU. Current aM•t Investments Current asset Investrn a Ind at market value. Trade debtors Trade debtots a affwnts from ojst0Q for rnerchandlse sokl or seThkes In the ordlnary c¢wrse of buslr*ss. Trade debtors are recconlsl Inltlalty at tr£ trartsacuon fv. They are subsequenuy measured at amrtised cost using the effective interest Meth(, les5 provlslon for Impalmnt. A provlston for the Impairment of trade debtS is estsbli5hed vthen tlwe 15 Jecte eviderKe that the clkirlty wlll not be able to colktt all amunts due accordirrfJ to the orvjinal tern of tre recelvabks. Cash and cash equlvalents Cash and cash equivalents comtwtse cash on harnl arKI bank dernslts. Fund structure Unrestncted inc(yne funds are geral fvrthys that are available for use at the twstees's dlscretlon In furtherance of the obJ'&tives of the dwrity. Restrthd irKome funds a those dor)ated for use in a particular area or for purwjses, the Use of which is restrict&J to that area or purtM)se. Page 12
strathmore Parish Church of Scotland Notes to the Financial ststsments for the Year Ended 31 December 2024 Flnandal Instrumethts The charity onty have finar(lal assets and liabilities cl a kiNI that woukl qualffy as bask finandal instruments whth are recconised at their transth value arKI suts4uenty at thelr setuernent value. Unrestrlcted funds Gener•1 Endowment furMIs ExpendalAe Total 2023 funds 2024 Donatlons and lewies,. Donatbns from IrKllviduals 40,681 242 40,923 18,638 Transfer of Unkjn BalarKes 251533 376 352 292 214 110 037 417 275 Of the totsl Incon from aThJ legaaes for the year to 31 December 2023, £19,044 was unrestricted and £S94 was restrt. 3 Income from other tradlNJ acdvftl Unrestrl(t¢d funds Totsl 2024 Total 2023 Events IrKome; ActNftEs for generaUNJ furthys Rentsl of Fyemises: (Jurch Hall Rent of premises: Manse Glete rent income (to MinIstrS & MISSK)n) Wethjings & Funerals 1,255 210 6,260 642 210 6,260 642 1,8(K) The total inccAY from (thr trajing xilvlties for tt year to 31 De(Ember 2023 was unrestrthd. Page 13
Strathmore Parish Church of Scotland Notss to the Financial ststsments for the Year Ended 31 December 2024 4 Investment income Endowment funds Genernl Total 2024 Total 2023 Interest receivable arKI simikr inc(Kne; Interest recelvable on bank dew5ts Investment income from Gereral Trustees 179 193 372 44,101 44,101 7,720 Inve#ment Income 97 191 97 5 Other Income fund$ Genernl Total 2024 Total 2023 Endwnent IrKome (to Mlnistr*s & Missi) From Glamis Church for Manse Counal Tax 12,288 12,288 14
Strathmore Parish Church of Scotland Notes to the Financ6al Ststements for the Year Ended 31 December 2024 The totsl ir from cther IrK(Nre for the year to 31 Decant*r 2023 was unre5trltt. 6 Expendlture on raIn9 fiinds a) Costs of yneratlng donatlons and legacles Total Totsl 2023 Costs of gratIng donattss arKJ Wbes 161 All expermllture on c(%ts rrf rat[rj aThJ legaae5 for the year to 31 Decernr 2023 was unrestricted. Page 15
strathmore Parish Church of Scotland Notes to the Financial Statements for the Year Ended 31 December 2024 7 Expendlture on charltatAe acuvlues funds Totsl 2023 funds 2024 Mlnlstiie5 & Mlssion allc Preslyrtery dues Mlnlstels ExnSeS Pulplt supp Other stsffir¥J costs Guikl & Sunday Sch(xl EXpSeS Fabrk Repalrs & MaintenarKe Manse Repalr5 & MalntenarKe Councll Tax Heat arKI Ilght Insuran 47,229 629 2,573 47,229 629 2,573 1,499 5,703 1,210 14,441 2,158 3,482 5,371 6,791 17,843 461 3,734 iio 5,703 1,091 14,441 2,158 119 754 2,164 1,266 3,397 872 3,632 5,371 6,791 119 £105,997 (2023 - £35,111) of the almwe ex16tUre was attrlbutable to unrestrkted funds aNI £119 (2023 . £754) to restrktad funds. Durlng the year the chanty made the foll0vr transactkxs wlth tntstees: DuriThJ the year four trusttts re rdmbursernent of exwtse5 t(*alllNJ £233 (2023: nll). One trustee, the minister, rKeived rembursa))ert of the followlrg expertses: Coundl tsx: £3,482 (2023: £2,975) Travel.. £2,260 (2023: £3,416) Page 16
strathmore Parish Church of Scotland Notes to the Financial Ststements for the Year Ended 31 December 2024 9 Stsff C<ts The aggregate payroll costs were as foibjws: 2024 2023 Stsff costs durlng the year were: Wages and salars The monthly average numLv of peTh)ns (IndlIJ senlor man)Jai t&im) empbyed by the tharlty during the year exprtssed as full time equNalents was as fo1hJ.' 2024 2023 Admlnlstratlon Musk staff Premises malntenaKe No empwe recew enKluments of rrLYe than £60,(XM) durlng tr year All Church of Scouand ccYoregatK)ns contritrArte to tt* NatkThl StIFWKI Fund whkh bears the costs of all mlnlstets, sUpend5 arKJ empbyer's contributions for nathy1 insuran, penslon and houslng and loan fund. Mlnlsters. a paid In aCCordare wth the rNitvJnal stlFend scale, whKh Ss lated to years of servke. For the year uThJer the minimum StipW was £31,642 and the maxlmum stlpend (In the tenth Subseqlt years) £38,884. Page 17
Strathmore Parish Church of Scotland Notes to the Financial Statements for the Year Ended 31 December 2024 IOTaxatlon charity is a registered d)arity a115 exempt from tsXatW. 11 Debtors 2024 12CurrMt asset Inve8tn 2024 Other invesfftnts 13Ca•h and ca•h equlvalents 2024 2023 Cash at bank 14Credltovs: amounts falllng due wlthln one yr 2024 Accrua15 456 Page 18
Strathmore Parish Church of scOand Notes to the Financial Statements for the Year Ended 31 December 2024 15 Fund$ RvMlu•tlon at 31 Unrestrfcted fund$ 6enernl Tasker Fund D Kydd Bequest G Alexander Bequest Mrs Morrls Bequest S Lybum Bequest Gulld Fund Desl9nated Guikl FuThJ GlJnt5 De51gnated Fatk Fd Gbmls Designated Fatxlc FWKI Newtyle Benevdert Fur General Fund 108,027 53,379 1.196 959 5,039 1,292 (694) {Y13) (8) (6) 3,295 110,628 1.628 1,224 29 154 5,258 723 739 2,823 358 (927) (164) 350 777 12 31784 183 021 33269 361651 (106380 350 813 24 594 5 142 293 088 Tumball 12,977 10,996 2,276 . 16,050 39,537 (83) (71) 396 335 (4) 254 169) 13,290 11,260 2272 17A71 39,710 651 General Purpo Fabr Fund Sunday School {C of S) Gellatty Trust (Mel9}- gent of Melg Scrywr LegKy. 14tygle oygan 1,067 242 (I 1.121 In 1,148 418 1958 (3) {202) 13 3C 170 428 19,962 5,716 392 142 9,091 442 Sutwjay Funds Stone Funts CDwregatioTh)l FuThls 4ZI () 17 141 2.650 307 192 24 (1921 1241 6.441 135 Kettns Guhj 73 Total restrlcted funds 119 3 098 112 116 Ll 691 011 123 797 Page 19
Strathmore Parish Church of Scotland Notes to the Financial Statements for the Year Ended 31 December 2024 Bal•nc Endowment funds J U Lyburn 97 461 97 461 Totsl Endowment funds 97 461 Totsl funds 13 614 432 370 Page 20
Strathmore Parish Church of Scotland Notes to the Financial Statsments for the Year Ended 31 December 2024 Balance at i January Balance at Inc£•mlng Resources 31 Dmber 2023 Unrestrlcted fiinds General Gulkl Fund Newtyle Dewnated Fabric Fund Newle Berwolent FurKJ General FurKI 518 594 (754) 358 350 350 777 35767 Restrlcted fund$ stone Funds Congregatlonal Funds Benevolent Fund 140 2,650 307 141 2,650 307 Endowment funds Totsl funds The spK6fic purFK>ses for vthth fuThts are to be are as folhm: Purrnse of DeSnated FurKIs Fabric FuTrJ: The Trusttts have set aside funds for the malntenarKe of the thurch pp)perties. Glamls Gulhy Fund: The Trustees have set asKle fu15 for use ty Glwnls Gulkl. Stone5 Fund: For malntenano of rorIalS at Newtyk. PurpM)ses of Restrfcted Funds McLeish Robertson Fund: 50% used ftjr dlstritrArth)n * Kettlns, 50% to te u5aJ for Fabr pur[Se5. Kettlnslmeigle Guilds. Autormrns groups wfithln the corvJregath)n afflllaied to the Church of thnd Guild, meetiThJ for fellowship and fundrdisifKJ for charitsbk purFoses. Sunday School FuThls: Monies gifted to tre Sunday thl to be used for thelr own purp05e5, tCJetrr with donating to dwritsble (Yganisathxs during the year. Srnr Hayes Fund: Used for Im[erished and incapacitatoJ c¢ the Parfsh. McLeish Robert%ffi Fund: For the relief of pjverty in the parish. Purpw of Endowment Funds Income from the Lyburn legacy 15 to be used frK Genernl Purposes. Page 21
Strathmore Parish Church of Scotland Notes to the Financial Ststements for the Year Ended 31 December 2024 16Volunteers In comThL)n with all (regatIO$ of the Church rf Scotland the congregation benefts from the contributK)n made by v(Aunteers who gfve their time and tslents williThJty for the benefit of the Church. The a$ of coryregational Ilfe whkh rety on the contribution of vdunteers are many and varied and much of the actNity would be unabSe to continue not ts the commitrnent shown. 17 Collectlon for Thlrd Partles 2024 2023 Poppy Scouand Sher Foc%lbank 50 1,085 137 Chr15tlan Akl 1,072 283 1,542 Earthquake ApFeal 2,631 18Analysl$ of net asxts 1xtwe funds furbds ftinds Total fund8 2024 Current assets Current Ilabllltles 293,545 456 123,795 15,485 432,826 456 Total assets 432 370 Endowment funds Restrlctsd funds funds EXndable Total funds 2023 Current assets 19 Related party transactions There were rv) related party tsansXtW In tr* year (rttw th)n stated in rmxe 8. 22
STRATHMORE PARISH CHIIRCH OF SCOTLAND SC013352 APPENDIX FUNDS HELD BY THE CHURCH OF SCOTIAND GENERAL TRUSTEES FOR THE BENEFrr OF THE C.ONGREGATION 2024 21123 Mthrk¢t val o( Balances ai 31 De¢wber 1332 909 2J7837 CrLilii Boluwxs held ai 31 tk¢¢tykr Al 453 229 9%.78( Morket Valuo of BJlJn¢4$ 8131 De¢¢mber 496 44.1 103.112 Cr¢dii Bfjlo¢ at 31 Dcc¢mbc¥ CT¢dii Bula¢ al 31 DwcmbL¥ 139 (125 This does not fonn p4rt of the A¢counti nd is tsfjli. for ittforniAtion for the cOn110D