## 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 Page 1 ## **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 Page 2 ## **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:- Page 3 ## **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 - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or - 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 Page 4 ## **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 -----**
Page 5 |**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 Page 6 ## **Lecropt Kirk Parish Church of Scotland** ## **Notes to the Accounts** ## **1 Trustee Remuneration and Related Party Transactions** - (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. - 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. Page 7 ## **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 Page 8 ## **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**| Page 9