## **THE CHURCH OF SCOTLAND** ## **URR PARISH CHURCH** # **TRUSTEES' REPORT AND RECEIPTS AND PAYMENTS ACCOUNT** ## **FOR THE YEAR ENDED** **31 December 2024** **Congregation No: 080487** **Charity No: SCO 14465** 1 Front Page 1 ## **THE CHURCH OF SCOTLAND URR PARISH CHURCH INFORMATION** **Year Ended Tuesday, December 31, 2024** Charity Name: Urr Parish Church Charity Registration Number: SCO 14465 Congregation Reference No: 80487 Contact Address: **Trustees Kirk Session** **Congregational Board Members** N/A _**Moved to Unitery Constituion 2019/20**_ **Principal Office-bearers** Minister Session Clerk Clerk to the Board Church Treasurer **Independent Examiner** ## **Bankers** The Bank of Scotland 192 King Street Castle Douglas DG7 1DB Ref & Admin 2 1 **THE CHURCH OF SCOTLAND URR PARISH CHURCH TRUSTEES' ANNUAL REPORT** **Year ended 31 December 2024** ## **Structure, Governance and Management** ## **Governing Document** The Church is administered in accordance with the terms of the Deed of Constitution ## **Recruitment and Appointment of Trustees** Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members 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. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. ## **Organisational Structure** The Congregational Board is chaired by the minister and meets three times in a year. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session which meets three times a year is responsible for spiritual affairs within the church. ## **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. Services are conducted each Sunday at 10.00 am. The Sunday School (Suspended at Present) meets in the Haugh of Urr Village Hall ## **Achievements and Performance** Attendances at Church vary between 10 and 20 People. There were 0 Funerals carried out in Church and 3 Weddings conducted from the Church this year. ## **Financial Review** The principal source of income is the weekly offerings (Including Gift aid), which has seen a decrease of 39.15% from the previous year. ## **A generous bequest of £29,483.42 was received from** ## **.** ## **Reserves Policy** It is the Trustees’ policy to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held under local control £91,107. Of this sum, £33,497 has been designated for Fabric Fund. Although this exceeds the amount stated in the policy, the Trustees believe it is prudent to retain these funds to ensure future expenditure can be met. Funds of £104,081 are held by the Church of Scotland General Trustees on behalf of the congregation and the income from these funds is available to meet certain types of Fabric expenditure. Investments with a market value of £16,758 are held with Church of Scotland Investors Trust. ## **Statement of Trustees' Responsibilities** The members of the Kirk Session / Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session / Congregational Board are responsible for keeping proper 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 Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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 on ## **Treasurer** 26 March 2025 and signed on their behalf by Trustees' Annual Report 3 1 ## **THE CHURCH OF SCOTLAND URR PARISH CHURCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF URR PARISH CHURCH** I report on the accounts of the charity for the year ended **31st December 2024** , which are set out on pages 5 to 10. ## **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 Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 was conducted in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity, and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations 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 matter 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 Accounts 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. 26 March 2025 Independent Examiner 4 1 ## **THE CHURCH OF SCOTLAND URR PARISH CHURCH RECEIPTS AND PAYMENTS ACCOUNT** ## **Year ended 31 December 2024** |**RECEIPTS**
**Note**
Donations
**3**
Fund raising events
Bank and deposit interest
Investment income
Receipts from General Trustees
**TOTAL RECEIPTS**
**PAYMENTS**
**4**
Charitable activities
Payments to General Trustees
Governance costs
**TOTAL PAYMENTS**
**EXCESS OF RECEIPTS OVER PAYMENTS**
**FOR THE YEAR**|**Unrestricted**
**Funds**
**2024**
**£**
36,815
-
1,664
428
38,907
-
38,907
£
18,295
-
-
18,295
£
**£20,612**|**Restricted**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
£
**-**
**£**|**Total**
**2024**
**£**
36,815
-
1,664
428
38,907
-
38,907
£
18,295
-
-
18,295
£
**£20,612**|**Total**
**2023**
**£**
11,637
-
1,122
374| |---|---|---|---|---| |||||13,133
5,484| |||||18,617
£| |||||17,194
-
-| |||||17,194
£| |||||| |||||**£1,423**| Receipts & Payments Acc 5 1 ## **THE CHURCH OF SCOTLAND URR PARISH CHURCH STATEMENT OF BALANCES** ## **As at 31 December 2024** |**Unrestricted**
**Funds**
**2024**
**Note**
**£**
**Bank and deposit balances**
Brought forward
71,885
**Movement in year**
Excess of receipts/(payments) for the year
20,612
**Bank and deposit balances**
Carried forward
**92,497**
**£**
**Investments at cost**
**3,583**
**£**
**Investments at market value**
**16,758**
**£**|**Unrestricted**
**Funds**
**2024**
**Note**
**£**
**Bank and deposit balances**
Brought forward
71,885
**Movement in year**
Excess of receipts/(payments) for the year
20,612
**Bank and deposit balances**
Carried forward
**92,497**
**£**
**Investments at cost**
**3,583**
**£**
**Investments at market value**
**16,758**
**£**|**Restricted**
**Funds**
**2024**
**£**|**Total**
**2024**
**£**
71,885
20,612
**92,497**
**£**
**3,583**
**£**
**16,758**
**£**|**Total**
**2023**
**£**
70,462
1,423| |---|---|---|---|---| ||71,885|-||| ||20,612
**92,497**
**£**
**3,583**
**£**|-
**-**
**£**
**-**
**£**
**-**
**£**||| |||||**71,885**
**£**| |||||**3,583**
**£**| ||**16,758**
**£**|||**15,484**
**£**| The accounts were approved by the Kirk Session and Financial Board on :- 26 March 2025 For and on behalf of the Kirk Session and Financial Board **Session Clerk Church Treasurer** **The notes on pages 7 to 10 form an integral part of these financial statements** Statement of Balances 6 1 **THE CHURCH OF SCOTLAND URR PARISH CHURCH NOTES TO THE ACCOUNTS** **Year ended 31 December 2024** ## **1. Trustee Remuneration and Related Party Transactions During the year the Minister received reimbursement of travelling and other expenses totalling £1015** ## **2.** |**Movements in Funds**
**Unrestricted funds**
Designated Fabric Fund
General Fund
**Restricted funds**
**Total funds**|**At 1 Jan**
**2024**
**£**|**Transfer**
**£**|**Receipts**
**£**
1,664
37,243|**Payments**
**£**
-
18,295|**At 31 Dec**
**2024**
**£**
33,497
59,000| |---|---|---|---|---|---| ||31,833
40,052|0
0|||| ||71,885
£|-
£|38,907
£|18,295
£|92,497
£| ||-
-|-
-|-
-|-
-|-
-| ||-
£|-
£|-
£|-
£|-
£| ||||||| ||**71,885**
**£**|**-**
**£**|**38,907**
**£**|**18,295**
**£**|**92,497**
**£**| ## **Purposes of Designated Funds** Fabric Fund: The Trustees have set aside funds for the maintenance of the Church property, including Organ repairs. |**THE CHURCH OF SCOTLAND**
**URR PARISH CHURCH**
**NOTES TO THE ACCOUNTS**
**3.**
**Analysis of Donations**
Gift Aid Donations
Tax Recovered on Gift Aid Donations
Ordinary Offerings (Open Plate)
Weddings and Funerals
Other Offerings, Donations etc
**4.**
**Analysis of Payments**
**Charitable activities**
Ministries and Mission allocation
Presbytery dues
Travelling expenses
Minister’s telephone and stationery
Pulpit supply
Organist
Church Officer
Rates and Insurance
Rates ( Community Charge - Manse )
Church and Manse repairs
Heat and light
Other Expenses ( Bible Society Etc., )
Church office expenses
Organ Maintenance
Life and Work
Flowers ,Candles & Communion Exps
Printing, stationery and postage
Sundry expenses
**Governance costs**
Independent examiner’s fees
**TOTAL PAYMENTS**|**_18,520.00_**
**_£_**|**Unrestricted**
**Funds**
**2024**
**£**
2,156
1,075
-
5,410
840
29,484|**Restricted**
**Funds**
**2024**
**£**
-
-
-
-
-|**Total**
**2024**
**£**
2,156
1,075
-
5,410
840
29,484|**Total**
**2023**
**£**
3,511
2,830
4,326
970
-| |---|---|---|---|---|---| |||**36,815**
**£**|**-**
**£**|**36,815**
**£**|**11,637**
**£**| |||8,555
249
-
278
-
1,300
1,037
2,847
738
510
2,057
-
-
-
-
256
401
67|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|8,555
249
-
278
-
1,300
1,037
2,847
738
510
2,057
-
-
-
-
256
401
67|6,153
249
1,211
256
0
1,300
1,037
2,758
720
655
1,056
-
-
1,376
-
164
259
-| |||**18,295**
**£**|**-**
**£**|**18,295**
**£**|**17,194**
**£**| |||-|-|-|-| |||**-**
**£**|**-**
**£**|**-**
**£**|**-**
**£**| ||||||| |||**18,295**
**£**|**-**
**£**|**18,295**
**£**|**17,194**
**£**| ## **5.** ## **Minister’s Stipend** 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. For the year under review, the minimum stipend was £31642 and the maximum stipend (for the 5th and subsequent year of service) was £38884 ## **6. Collections for Third Parties** In addition to the General Income Fund recorded in note 3, the following income from Special Collections was received and disbursed during the year to other charities. |Christian Aid|**2024**
**£**
-
£|**2023**
**£**
-
£| |---|---|---| ## **7.** ## **Statement of Accounting Policies** The Accounts are prepared under the historical cost convention on a receipts and payments basis. Fixed assets acquired are therefore written off to expenditure in the year of acquisition. Heritable properties, consisting of the Church, Hall and Manse, are not recorded in the Accounts, being vested in the Church of Scotland General Trustees Normal fabric repairs and maintenance are charged to the Congregation's General Fund. Extraordinary fabric repairs and improvements are met by the Fabric Fund and / or by special fund raising efforts Notes to Accounts 7,8,9 1 ## **THE CHURCH OF SCOTLAND URR PARISH CHURCH** ## **APPENDIX** ## **FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES** |**CAPITAL ACCOUNT**
Investments held at 31 December at cost
At Market Value at 31 December
**REVENUE ACCOUNT**
**TOTAL FUNDS HELD AT 31 DECEMBER**
Credit Balance at 31 December|**2024**
**£**
56,781
£
83,117
£
20,964
£
104,081
£|**2023**
**£**
56,781
£| |---|---|---| |||79,188
£| |||17,180
£| |||96,368
£| Appendix 10 1 ## **THE CHURCH OF SCOTLAND URR PARISH CHURCH CONGREGATIONAL INCOME AND EXPENDITURE ACCOUNT** ## **Year ended 31 December 2024** |**INCOME**
Offerings
Gift Aid
Income tax recovered on Gift Aid
Ordinary Offerings
Other Offerings and Donations
**Other Ordinary General Income**
Weddings and funerals
Receipts from General Trustees
Investment income
Fund raising events
Flower fund
**TOTAL ORDINARY GENERAL INCOME**
**TOTAL ORDINARY GENERAL EXPENDITURE**
**EXCESS GENERAL INCOME/(EXPENDITURE)**
**TRANSFERS TO DESIGNATED FABRIC FUND**
**GENERAL FUND BALANCE AT 1 JANUARY 2024**
**GENERAL FUND BALANCE AT 31 DECEMBER 2024**|**2024**
**£**
2,156
(1,075)
5,410
29,484|**2023**
**£**
3,511
2,830
4,326
0| |---|---|---| ||35,975|10,667| ||840
0
428
0
0|970
5,484
374
0
0| ||1,268|6,828| ||37,243
18,295
18,948|17,495
17,194| |||301| ||0|0| ||40,052
**59,000**
**£**|39,751| |||**40,052**
**£**| **THE CHURCH OF SCOTLAND URR PARISH CHURCH CONGREGATIONAL INCOME AND EXPENDITURE ACCOUNT** **Year ended 31 December 2024** |**Year ended**
**31 December 2024**||| |---|---|---| |**EXPENDITURE**
**National Ministry and Mission and wider work**
Ministries and Mission allocation
Less:
Presbytery Allowance
Endowments
Glebe Rent
Other Endowment
Presbytery Dues
**Local Staffing costs**
Travelling expenses
Minister’s telephone and stationery
Pulpit supply
Organist
Church Officer
**Buildings costs**
Rates and insurance
Rates ( Community Charge - Manse )
Church and Manse repairs
**Other local costs**
Heat and light
Other Expenses ( Bible Society Etc., )
Church office expenses
Organ maintenance
Life and Work net deficit
Flowers & Candles
Printing, stationery and postage
Sundry expenses
Independent examiner’s fees
**TOTAL ORDINARY GENERAL EXPENDITURE**|**2024**
**£**
13,955
(1,597)
(2,673)
(1,130)
0
249
8,804
0
278
0
1,300
1,037
2,615
**2024**
**£**
2,847
738
510|**2023**
**£**
9,954
0
(2,701)
(1,100)
0
249| |||6,402| |||1,211
256
0
1,300
1,037| |||3,804| |||**2023**
**£**
2,758
720
655| ||4,095|4,133| ||2,057
0
0
0
0
256
401
67
0|1,056
0
0
1,376
0
164
259
0
0| ||2,781|2,855| ||**18,295**
**£**|**17,194**
**£**| Cong I and E 11,12 1 ## **THE CHURCH OF SCOTLAND URR PARISH CHURCH FUNDS HELD ON BEHALF OF CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES** |**CAPITAL ACCOUNT**
Shares in Growth and Income Funds, and deposits held
At cost
**REVENUE ACCOUNT**
**Income**
Transfer from bank account
Interest - Revenue account
Investment income - Capital account
**Expenditure**
Church heat and light
Insurance
Church and Manse repairs
**Excess of expenditure over income**
**As at**
**As at**
**TOTAL FUNDS AT 31 DECEMBER**
**1st January 2023**
**31 December 2024**
Church of Scotland Consolidated Fabric Fund
At Market value as at
31 December 2024|**2024**
**£**
56,781
£
83,117
£
-
757
3,027
3,784
£
-
-
-
-
£
3,784
17,180
20,964
£
104,081
£|**2023**
**£**
56,781
£| |---|---|---| |||79,188
£| |||-
674
2,534| |||3,208
£| |||1,483
2,245
1,756| |||5,484
£| |||(2,276)
19,456| |||17,180
£| |||96,368
£| General Trustees 13 1 ## **THE CHURCH OF SCOTLAND URR PARISH CHURCH STATEMENT OF FUNDS** |**THE CHURCH OF SCOTLAND**
**URR PARISH CHURCH**
**STATEMENT OF FUNDS**||| |---|---|---| |**As at**
**FUNDS**
**Unrestricted Funds**
General Fund
Fabric Fund
**Represented by**
**ASSETS**
Short term deposits
Bank current account
**31 December 2024**|**2024**
59,000
33,497
**92,497**
**£**
33,497
59,000
**92,497**
**£**|**2023**
40,052
31,833| |||**71,885**
**£**| |||31,833
40,052| |||**71,885**
**£**| Statement of Funds 14 1