The Church of Scotland
Lecropt Kirk Parish Church of Scotland
Congregation No 231418
Charity No SC014031
Accounts for the year ended 31st December 2024
The Church of Scotland Lecropt Kirk Parish Church of Scotland (also known as Lecropt Kirk) Congregational Accounts Congregation No 231418 Charity No SC014031
Reference and Administrative Information Charity Name Lecropt Kirk Parish Church of Scotland Charity Registration No SC014031 Congregational Ref No 231418 Contact Address (Treasurer) Greystone Cottage, Dunblane, FK15 9NZ
Trustees Principal Office Bearers Minister Session Clerk Treasurer Independent Examiner
Bankers Bank of Scotland, Port Street, Stirling
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Trustees Annual Report Year ended 31 December 2024
Structure, Governance and Management
The Church is administered in accordance with terms of the Deed of Constitution (Unitary Form), having transferred to this form of governance on 1st October 2012
Recruitment and appointment of Trustees
Members of the Kirk Session are Trustees. They are the elders of the Church and are chosen from those members of the church who are considered to have the appropriate gifts and skills to be spiritual leaders of the congregation. The minister, who is a member of and moderates the Kirk Session, is elected by the congregation and inducted by the Presbytery.
Organisational Structure
Under the Unitary Form of constitution the Kirk Session is responsible for Spiritual and financial matters and discipline within the congregation. It meets at least five times a year.
Objectives
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. 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.
Services of Worship
Morning Worship 11.30am Evening Service Regular joint service with St Blanes Holy Communion At least four times a year Baptism As required
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Organisations
Friendship Circle for members and friends, with speakers on a variety of subjects. Fridays at Lecropt - meets regularly during the winter.
Social Events
Social events were successful with car boot sales, afternoon teas and quizzes taking place, helping to build a real sense of community. We were delighted to once again hold a Christmas event and Christmas Carols with the Clackmannan Brass Band in aid of Children's Hospices Across Scotland (CHAS).
Achievements and Performance
Regular worship attendance averaged around 25-30.
Over the past 18 months Lecropt Church along with it's sister congregation in the linkeage (St Blane's) have gone through a successful period of interim ministry. Lecropt and St Blane's Kirk Sessions are pleased to report that they have been given the right to call a Minister by the Presbytery of Perth.
Financial Review
Church funds at 31 December 2024 showed an excess of payments over receipts of £3470. There was significant fabric expenditure during 2025. This includes £19k spent on works to the Church tower and the installation of a new boiler in the Church (£3.5k). A successful application was made to recover the VAT on these costs and relevant costs incurred in 2023. The works to the Church tower were part funded by a grant from Church of Scotland (£5k) and by sale of holdings held in the Capital Account by the Church of Scotland Trustees on behalf of the Congregation (£6k).
Unrestricted funds had a deficit of £4523, Restricted Funds a surplus of £989 & Endowment Funds a surplus of £64 during 2024.
Lecropt Church held Unrestricted Funds of £79,274, Restricted Funds of £17,702 and Endowments of £1,531 totalling £98,507 at 31 December 2024.
Reserves Policy
It is the Trustees' policy to hold unrestricted reserves of 6 months expenditure and at present holds 22 months reserves.
Statement of Trustees Responsibilities
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable and appreciate the transactions of the church during the financial year. The members of the Kirk Session are responsible for keeping accounting records which, on request, must reflect the financial position of the church at that time. This must be done to ensure that the financial statements comply with the Charity and investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf:-
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LECROPT KIRK PARISH CHURCH OF SCOTLAND
SC 014031
Independent Examiners Report to the Trustees of Lecropt Kirk Parish Church of Scotland
I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 5 - 9.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investmant (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanation from the trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no item has come to my attention
-
1 which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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2 to which , in my opinion , attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 24th March 2025
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Lecropt Kirk Parish Church of Scotland Receipts and Payments Account
----- Start of picture text -----
Unrestricted Restricted Endowment
Year ended 31 December 2024 Funds Funds Funds Total Total
2024 2024 2024 2024 2023
Receipts £ £ £ £ £
Donations Note 3 26,909 171 27,080 28,893
Legacies 0 10,500
Fundraising Events Note 5 9,284 9,284 9,170
Bank & Deposit Interest 3,141 874 64 4,079 2,729
Investment Income 314 88 402 352
Grant Income 5,083 5,083 0
Sale of Investments 0 6,011 6,011 0
39,648 12,225 64 51,938 51,645
Rental of premises (hall) 11,031 11,031 10,904
Life & Work 168 168 168
Weddings & Funerals 511 511 599
Tom Hawthorne Fund 120 120 120
Friendship Circle 568 568 295
Sunday School 0 0
New Church Hall 0 0
Flower Fund 0
Tables & Chairs 5 Fund 0 154
Total Receipts 51,925 12,345 64 64,334 63,885
Payments Note 4
Cost of Generating Funds 605.00 605 387
Charitable Activities 39,377 27,822 0 67,199 42,610
Total Payments 39,982 27,822 0 67,804 42,998
Transfer between funds -16,466 16,466 0 0
Excess of Receipts over
Payments for the year -4,523 989 64 -3,470 20,887
----- End of picture text -----
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| Lecropt Kirk Parish Church of Scotland Statement of Balances Year ended 31 December 2024 Unrestricted Funds Restricted Funds Endowment Funds Total Total 2024 2024 2024 2024 2023 £ £ £ £ £ Bank & Deposit Balances |
Lecropt Kirk Parish Church of Scotland Statement of Balances Year ended 31 December 2024 Unrestricted Funds Restricted Funds Endowment Funds Total Total 2024 2024 2024 2024 2023 £ £ £ £ £ Bank & Deposit Balances |
|---|---|
| Bank & Deposit Balances brought forward Movement in Year: Excess of Receipts over Payments for the year Bank & Deposit Balances carried forward Investments at Market Value 2329 units Church of Scotland Investors Trust Income Fund Foster Memorial Fund 146 units Total Market Value at 31 December 2024 Cost Assets Gift Aid claim Q/E 31/12/24 |
83,797 16,713 1,467 101,977 81,090 -4,523 989 64 -3,470 20,887 79,274 17,702 1,531 98,507 101,977 14,859 14,859 13,578 1,615 1,615 1,600 14,859 1,615 16,474 15,178 6,304 1,203 7,507 7,507 1,076 1,076 1,346 |
| Liabilities Building works Travel expenses Energy costs |
1,076 1,076 1,346 0 0 7,614 296 296 368 527 527 560 823 823 8,541 |
The accounts were approved by the Trustees on
For and on behalf of the Trustees
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Lecropt Kirk Parish Church of Scotland
Notes to the Accounts
1 Trustee Remuneration and Related Party Transactions
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(1) Our interim minister received reimbursement of council tax and heating/lighting expenses of £2245.38. Four other trustees were reimbursed a total of £577.41 for fundraising and general expenses.
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No trustees received remuneration.
No person connected to a trustee received remuneration.
2 Movement in Funds
| Unrestricted Funds General Fund |
At 1 January At 31 December 2024 Receipts Payments Transfers 2024 £ £ £ £ £ |
|---|---|
| 80,672 51,255 39,682 -17,017 75,228 |
|
| Renovation Fund Friendship Circle |
2,224 90 552 2,866 666 568 300 933 |
| Sunday School Restricted Funds Organ Fund Fabric Fund New Church Hall Fund Baptism Bible Fund Tom Hawthorne Memorial Fund Tables & Chairs 5 Fund Endowment Funds Joanna Ross Fund Annie Rattray Fund Miscellaneous Total Funds |
236 12 248 83,797 51,925 39,982 -16,466 79,274 3,701 194 3,894 11,357 27,822 16,466 0 10,628 556 11,184 141 7 148 1,744 205 1,950 499 27 0 525 16,713 12,345 27,822 16,466 17,702 646 34 0 0 679 |
| 521 31 552 |
|
| 300 300 |
|
| 1,467 64 0 0 1,531 |
|
| 101,977 64,334 67,804 0 98,507 |
Purposes of Designated Funds
Renovation Fund: this fund has been set up to offset against future major renovation costs.
Purposes of Restricted Funds
Organ Fund: set up in order to provide finance for a new organ should the need arise . Fabric Fund: for the maintenance of Church property.
New Church Hall Fund: balance remaining of fund raising for New Church Hall .
Baptism Bible Fund: fund set up by the Guild to provide a bible for each newly baptised child.
Tom Hawthorne Memorial Fund: by collection to be used on agreement with his family. Tables & Chairs Five Fund: for replacement tables & chairs
Purposes of Endowment Funds
Income from the Foster Memorial Fund is to be used for fabric maintenance. Income from the Joanna Ross Fund is to be used for the purchase of Sunday School prizes. Income from the Annie Rattray fund is to be used for the provision of flowers in the Church.
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Lecropt Kirk Parish Church of Scotland Notes to the Accounts (cont'd)
| 3 Analysis of Donations | Unrestricted Restricted Endowment Total Total Funds Funds Funds 2024 2023 £ £ £ £ £ |
|---|---|
| WFO Scheme Gift Aid Donations Donation: flowers Tax recovered on Gift Aid Donations & Small Donations Ordinary Offerings (Open Plate) Other Offerings, Donations etc |
600 0 600 3,430 13,675 137 13,812 15,157 50 50 4,517 34 4,551 5,272 4,657 4,657 3,819 3,410 3,410 1,216 |
| 4 Analysis of Payments Cost of Generating Funds WFO Envelopes Fundraising Expenses Charitable Activities Stipend Presbytery Dues Minister's Car Allowance Pulpit Supply Organ & Music Fabric Repairs & Maintenance New Church Hall New Church Hall Fund Council Tax Water Charges Heating & Lighting Insurance Telephone Church Office Expenses Website Expenses CCLI/TV Licence Sunday School |
26,909 171 0 27,080 28,893 |
| 20 20 20 |
|
| 585 585 367 605 0 0 605 387 22,696 22,696 19,712 594 594 591 1,228 1,228 133 0 0 293 |
|
| 2,550 2,550 2,630 27,822 27,822 8,521 0 0 0 0 1,470 1,470 838 -235 -235 436 5,300 5,300 3,364 3,136 3,136 3,130 545 545 504 0 0 264 264 264 312 312 292 |
|
| 0 0 |
|
| Other Expenses | 1,050 0 1,050 1,735 |
| Life & Work | 168 168 168 |
| Friendship Circle | 300 300 0 |
| Total Payments | 39,377 27,822 0 67,199 42,610 |
| 39,982 27,822 0 67,804 42,998 |
|
Governance Costs
Independent Examiners Fee
NIL
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Lecropt Kirk Parish Church of Scotland Notes to the Accounts (cont'd)
| **5 ** | Fundraising | 2024 |
|---|---|---|
| £ | ||
| Car Boot Sales | 5,393 | |
| Afternoon Teas | 1,337 | |
| Quizzes | 1,523 | |
| Scottish Night | 601 | |
| Antiques Night | 330 | |
| Additional Fundraising | 100 | |
| 9,284 |
6 Minister's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all ministers' stipends and employer's contributions for national insurance, pension and Housing & Loan Fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend in 5th and subsequent years of service - £38,884.
| 7 Collections for Third Parties Church of Scotland Mission Work CHAS Erskine DEC Dementia Scotland National Churches Trust Poppy Scotland |
2024 2023 £ £ 61 251 107 141 276 67 77 420 561 |
|---|---|
| APPENDIX | |
|---|---|
| FUNDS HELD ON BEHALF OF THE CONGREGATION BY | |
| THE CHURCH OF SCOTLAND GENERAL TRUSTEES | |
| CAPITAL ACCOUNT | 2024 2023 £ £ |
| Credit Balance at 31 December | 199 4,314 |
| Market Value at 31 December | 199 6,011 |
| REVENUE ACCOUNT | |
| Opening Balance | 2,125 1,870 |
| Support costs | -12 -3 |
| Interest | 176 66 |
| Dividends | 91 193 |
| Credit Balance at 31 December | 2,380 2,125 |
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