THE CHURCH OF SCOTLAND ELDERSLIE KIRK Congregation No. 140744 Scottish Charity No. SC015701 ELDERSLIE KIRK TRUSTEES, REPORT AND FINANCIAL STATEMENT 2024
Elderslie Kirk Trustees, Report and Financial Statements For the year ended 31 December 2024 Index Page Trustees, Annual Report Report of the Independent Examlner Statement of Flnanclal Actlvities Balance Sheet 10 Notes to the Flnanclal Ststements 11-16 Appendlx (not fornilng part of the audlted Flnanclal Stal8ment•l 17
Elder31i• Kirk Tmstee$' Annual R•port Year ended 31 Dècomb•r 2024 The truslees w•s•nt th•ir annu•l r•wrt and financjal $laleThnts for Eldersle Kirk for the year endtsd 31 Dec•mr 2023 Th¢ finonrA¥l slateint5 have b••n prepared In acCOr(lan th the accounbng ry)IIckli S•t out In nole l of th¢ accounts and compty wlh thé Ggn8ro1 Assemtmy RegulatKJns for congregab.onal Finance,20{ las arnndedl and Accounting and R¢Fvrting by Chonties S18ternenl ol R•commended Prncbce applubb to charrfk•s propanng Ihoir accounts In accordance th• Finanrjal Report19 Staryjard aWKable In Ihe UK and Republic of Irehnd Publhd on 16th Juty 2014 Objectives and Actlvltlos The Chvrch ol Scoitsnd Tnnrt•iian tn doclme. R•fom•d •i trndibon and Pr¢sbylenan In polity It exists to glonfy God and to %wrk for the adVanCent of Chnsi's Kingdom Ihroughoul the %wrld As a n#tal Church rf ackno%%4edge• distinclivo call and duty lo n9 ordinanc•$ ol i•lKJton to the wplo In avery pori$h of Scotland through a i•mtonal ministry It cMwratg3 oth•r Chur¢h•i In VBnou3 bods In ScoiLqnd and b•yond Imlhin Elder51ie 'rk Semcei ol Worship #r• h•ld •iKh Sunday al 11.(K) and dunn9 lh¢ from Sepl•mb&r lo March l•si lorrrnl S•rvi¢•s ar• also held on ¥NeiJnesday moming Our MUS on SuThday$ Is l•d ty Ihe church choir Thè Church has a Sunday School, Bibl• Class, Guild. Mgn's Club. Counlry Dance Class. Orama Group. Lunth Club. Mother and Tothjlers cb. Girts. 8ngade and 8oys' 8ngad• Th•se 9roups are also open lo rreners ol th• ¢orrfflunity need nol ha¥• churth ¢onn•clws. Our premises are us•d •v•ry tek ty Ihe kncal Acoholics AnOnYrus groups. Combat Cancer. Adion lor Children, Ke•p Frt and from limo 10 lime by th• Wall¥¢• Court theekhair DancM)g Grp Achi•v•m•nts and P•rform•n¢• 2024 In the lif• ol Eklerslie Kjrk 2024 TrAs dominal•d vrth th• trk invOd In preoanng lot union wlh LinOd P¥nsh Church After Ihe Inrtial rnebngs that had 18kn aCe In the second hall 012023. melings between Ihe Sesjions ¢onbnueiJ on In 2024 laalrtaled by MMrn of Presbytery 5 Mission pan group and supp)rf•d Rev Stuart Stevenson Ilnlenm Modtrrater and Locum at Linbwodl, 8 comba0n ol pulpil Sp9 and Sha(j events Iinduding Hoty Week seN¢esl alkM*d Ihe congregab.ons to grow closer log¢lh¢r.
Eklfrrsl Kir Tru$te¢s' Annual Report Iconvdl For th• y4•r ¢nd•d 31 D•c¢mbtr 2024 Achiewm•nts and P•rfornwn¢e 2024 (Cont'd) After a number ol meetings beN%ten the session 4 sm411 group of representalives from each congregation nelIaled Ihe Ornft Basts ol Union vthich wa5 Ihen agreed by the Individual Sessions This Drafl Basi$ of Union was wt lo Ihe congfegalKJns indlOU81ty at meetings held ¥ft¢r th• $eNi¢e In earty Octob•r and this agreed by both congrggabons All ol this, m tum. m•ant that the Lqt•r part ol Ihe years VAS spent V•vrking on al ol the practical arrangéments and details Ihal needed lo wl In pl¥c• lo •n•bl• the UnKJn 10 takt al the Winning of 2025. wth January Is12025 set as the date lor the Union lo take Ce allhough th• S•rvu ol Unn wjukl b• delayed until later In January Through the y•ar th• churth organisatrons continued lo meet and prosper Tho Mother and Toddlers Group continue lo fulty subscnbed and kn•ll supported, vthil• The Guild. Th• Country Danang Group and th• M0k F•llrNAhip continued to meet Ihrough Iheir S•$3n$ The Boys. Bngade and Girfs. Bngad• continued their ¥wrk I}ng chilthen •nd young peopl¢, fjrk %4thich conlinuts to be p)ssiW thank8 to lh• hard %brJrk ol the staff and Iho support ol bolh childfen and par•nis Dunng 2024 the mini$t•r a1ndU•d 25 lun•rnl. no b•ptism$ ord¢Jffigs and has continued lo $etve as ChaOIn to Wallace Pnmary taking part fft 8s>•mt4Kg1 and oth•r school evenl¥ Ih 2024 n8goli8ling and agreeing the Union bBh¥een Eld•tslhl and LinvKod 2025 pronlses to be 4 year ol change and new beginnmgs as vrt nN)ve t0 Ihe Union and set out on a new situation as CongreIn$ t¢com• one •nd bjok 10 S•Ale lh• eommunilie5 In ¥thich thoy 8r• $•t
Eld•rsll• Klrk Trusts•s' Annual Report Icont'dl For th• y•ar èndod 31 D•c•mbor 2024 Financial Review 2024 lumad out 10 be worse th8n 2023 because Income and gift aid lax have continued lo lall further due lo deaths and people losing In18re51 In the church. Another factor has been the increase In gas and electncity Costs and they h8Ve not yel slopp8d nsing. Due to the perfornunce In 2024 £10,000 has been taken from the 8enevolenl lund lo help absorb the deficrt ¥thich was also 8s8isl8d by lh Increase In the value dunn9 Ihe year In 2025 111$ hoped that things will be better %%ith Ihe benefrts of rIre activrty from Ihe increased numbefs Irorn our union wth Linwvod The figure$ lor the organi$ations are shown below wlhoul the Boy3 and Girfs 8ngades are OSCR unils In their n9ht Balan¢• Tot•1 Total Bal•nc• at Ineom• Exp•ndlturn 31.12.24 01.01.24 Mother and Toddlers 341 1178 1198 321 Cguntry Donu Cla$s Elderslie Kit PLayefS 2127 473 931 Th• Guild 853 2211 1574 1490 IAiokneèk F8llowJhip 715 201 Lunch Club 1414 582 740 1256 5450 4645 4451 4644
Elderslie Kirk Trustees, Annual Report (Cont'd) For the year ended 31 December 2024 Risk Management The Irustees have considered the major risks to which the charity is exposed and have reviewed those risks and eslablished systems and procedures to manage those risks The trustees consider insufficient income to meet expenses is a risk, given the current economic climate but believe the procedure of monthly meetings to discuss the financial position helps mitigate that risk by ensuring expenditure is held in check. Reserves Policy There is no fixecl policy in respect of reserves. but at the year end the church held Unrestricled funds of £57,722 Restricted funds of £80,844 and Endowment funds of £13,462, Having these reseNes enables the church to meet some unexpected demands on its finances, but it is hoped that normal annual running expenses will be met from annual income. Structure, Governance and Management The congregation is a registered charity, number SC015701, and is administered in accordance with the terms of the Model Deed of Conslilulion and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland. Members ot the Kirk Session and Congregational Board are the charity Irustees. 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 appropriale 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 made of up to 15 memsers of the Kirk Session and 15 members of the congregation appointecl from within the congregation. Members are invited to nominate individuals. who are believed lo have the skills and commitment to contribute lo the management affairs of the Church and become members of the Board. Board members are then appointed at the Staled Annual Meeting and serve for a period of three years after which they can seek re-election at the next Stated Annual Meeting. The Congregational Board is chaired by the minister and meets five times in a year. Certain responsibilities are delegated to the Finance Committee and the Propety Committee as appropriate, The Kirk Session which meets six times a year is responsible for spiritual affairs within
Elderslie Kirk Trustees, Annual Report {Cont'd) For the year ended 31 December 2024 Reference and Administration Information Trusteès The trustees who seNed throughout the period under review are as per the lists onpage6. The persons who died during the period are as foll(yws'.- Kirk Session
Elderslie Kirk Trustees, Annual Report {Cont'd) For the year ended 31 December 2024 The Klrk Sessllon Moderator Session Clerk TrpA.qiJrpr Principal Office-bearers Moderator Session Clerk.. Treasurer. Principal Offlce 284 Main Road, Elderslie, PA5 9EF Independent Examlner Bankers Bank of Scotland. 56 High Stfeet,
Elderslie Kirk Trustees, Annual Report (Cont'd) For the year ended 31 December 2024 Trustees Responsibilities in relation to the Financial Ststements The charity trustees are responsible for Pfeparing a trustees. annual, report and financial stalements 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 trustees to prepare financial statements for each financial year which give a true and fair view of the stale of affairs of the charity and of the Incoming resources and application of resources of the charity for that period In preparing these financial statements. the trustees are required to select suitable accounling policies and then apply them consistently., obseNe the methods and principles in the Charities SORP, make judgements and eslimates thal are reasonable and prudent., slate 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 unle85 It is inappropriate lo presume that Ihe ch arity will continue in operational existence The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time Ihe financial position of the charity and lo enable them lo ensure that the financial statements comply with the Charities and Trustee Investment (Scollandl Acl 2005. the Charities Accounls IScotland> Regulations 2006 {as amended) and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charity and henca for taking reasonable steps for the prevention and detection of fraud and olher Irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website Legislation in the United Kingdom governing the preparation and dissemination of financial Statem1$ may differ from legislation in other Jurisdictions. Approved by the Trustees and si ned on their behalf
Elderslig Kirk SC015701 Independent Examinerfs Report to the Truste•s ol Eldersllo Klrk I report on the accounts ol the chanty for the year to 3111 tknffthr2024 a set out in pa9es 9 to 17. R•$peCti rnspon$ibiliti•s ol tru•ts¢• and •xamin¢r The chanty's trustees are responsible for Ihe preparalK)n of tho acctyJMs in accordance wlh the lorms of Ihe Charibes aF¥d Truslee Inves1nI Iscouantll Ad 2LK)5 and the Chanbes Accounts Iscouandl Relaon$ 2(M16 The charty Iru51ées consKler that the authl qU¥ernenl of Regulaiion I1) lal to Ic} of the Accounis Regulat)5 does not appty. It IS $prsi1Y lo exne Ihè attounts as requtred under stdion 44111 Ici of the Aci anrl to slate Whether particular matters have come to nry attenbon. Basis of Independent examinerfj stateffent My examinatlon 15 camed OLSI In accordance wlh RewlaIn 11 01 the Charrties A(xounts Isujttandl RegulatnS 2006las affndedl An exaatio InchJd85 review of the accounting records kept ty the chanty and a corryansoTr ol the accounts Wosented wth Ih05e records 11 also Iude$ conshJeratic•n ol any unusual items or 415dosures In the accounts. and seeks expianons frDm Iht trustees conceffling any such matlefs. The FYDcedures undertaken noi provNJe all the evhjence that Uld Le required in an audrt. and coftsequenl I do not empress aff au¢)t on Ihe vw wen ty Ihe acco15. Independent eiaminefs suteme In the course of ry exarninabon. no matter has IYrf lo allen1. 1 thieh gives me reasonabb& caus• to bo&•ve that in any mat1 sPeCI the qUITrnts . to keep accounting records in accordance sectsjn 4411) IA) of Ih 2005 Acl athy R¢guk2bon 4 ctf Ihe 2006 Regulabons, and . to prepare accounts 1¢h accord the aecountiThJ reCrdS and cOmY A•th Regulabon 8 of the 20r* Ac(x)unts R8gulath?ns1 as amended) have nol been met 10 %thi¢h In my opinion aiieniion should be dra Ir. Dr¢er i? enab e a
Elderslie Kirk ststement of Financial activities Year ended 31 December 2024 Unrestricted Unrestricled Funds Funds General Legacy & Special Projects Restricted Endowment Funds Funds 2024 2023 Note Incomin Resources Incoming resoutces frorT generated funds Donations and Legacies Income from charitable activrties Income from trading activites Investfflent income Other ilncome 71737 7959 46 60 71783 8019 88017 10394 1642 270 1755 677 4344 3929 Totsl Incoming resources Resources Ex ended Costs of generating funds Chanlable activrties Total Resources Expended Net incomingloutgoing resources before transfers Transfer between funds Net incomingloutgoing resources before other recognised gains or losses Gain(Loss> on revaluation of investments 81338 270 1861 677 84146 102340 332 84936 85268 -3930 270 -1455 -10000 -5385 -9730 332 99144 99476 -15330 332 100909 101241 1099 14076 14076 -12215 12000 -215 132 132 545 -545 -15330 1,099 6509 816 280 398 8003 7621 Net movement in funds Total funds brought forward Totsl funds carrled forward 1125 1732 2857 -8914 63779 54865 65 80779 80844 398 13064 13462 -7327 159354 152028 8.720 150634 159.354
Elderslie Kirk Balance Sheet As at 31 December 2024 2024 2023 Fixed Assets Investments 1925 131697 133622 3850 123694 127544 10 Current Assets Debtors Bank and Cash 11 7058 14717 21775 8415 26826 35241 Creditors F8illing due within one year 12 3369 3431 18406 152028 31810 1 $9354 Net Assets Unrestricted Funds General Funds Legacylsperial Projects Fund 13 2857 54865 57722 80844 13462 1732 63779 65511 80779 13064 Restrictèd Funds Endowment Funds 13 13 Total Funds 152028 The Accounts have been approved by the T" s:".rTres IKirk Spssior 3nd Co-¢rci?'.jnvil Rfi?rdl 3fj19+h ryn?5 159354 For and on behalf of the Truslees
Elderslie Kirk Notes to the Financial Statements (Cont'd) For the year ended 31 December 2024 Donated services and facilities Donated professional services and donated faalities are recognised as income when the chanty has control over the item, any conditions asS(lated with the donated item have been met. the receipt of economic benefrt from the use by the charity of the rtem is probable and thal economic benefit can be measured reliably In accordance with the Charrties SORP (FRS 1021 the general volunteer time of congregation members is not recognised On reipt. donated professional servi$ and donated facilities are recognised on Ihe basis of the value of the gift to the charity which is the amount Ihe charity would have been willing to pay to obtain serviS or facilities of equivalent economic benefit on the open market.. a corresponding amount is then recognised as expenditure in the period of the receipt. Fixed assets The chanty has the right lo CUpY and use fof 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 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 capitslised. Last year a new heating system for the detached hall was purchased at a cost of £7701.60 and has been written off over 4 years of which 2 tears have now been written off. Investments Fixed asset investments are stated at market value at the balance sht date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the year. Realised gains and losses represent the difference belween the proceeds on disposal and the market value at the start of the year or cost rf purchased in the year. As far as an investment policy is concemed there is none in pla and rf the need were to arise each case is detemiined on rts merrts. Taxatlon Elderslie Kirk is recognised as a charity for the purposes of applTrcable taxation legislation and is therefore not subject to taxation on ils charitable activities. The charity is not registered for VAT and reSoUrS expended therefore indude irrecoverable input VAT. 12
Elderslie Kirk Notes to the Financial Ststements For the year ended 31 December 2024 Accountlng Pollcies The principal accounting policies, which have been applied consistently in the current and preceding year in dealing wrth items which are cvnsidered material to the accounts, are set out below. Basis of preparation The financial statements have been prepared in accordance wrth Accounting and Reporting by Charities. Statement of Recommended Practice applicable lo charities preparing their accounts In accordan with the Financial Reporting Standards applicable in the UK and Republic of Ireland {FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102), the Charities and Trustee Inveslmenl (Scotlandl Act 2005 Accounling and Reporting by Charities (issued February 2005). Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006(as amended). Fund accounting Funds afe classified as either restricted or unrestricted funds as follows. Restricted funds are funds subject to specific requirements as to Iheir use which may 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 is not reduced, but the income there from is used for the purpose defined in accofdance wrth Ihe objects of the charity. Unrestricted funds are expendable al the discretion of the trustees in furtheranc of the objects of the chanty. If parts of the unreslricted 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 chanty has entitlement to the funds. any performance conditions attached to the itemls) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Interest receivable Interesl on funds held on deposit is induded 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. 11
ElderBli• Kir Notes to the Financial Statem•nts for the y••r •nd•d 31 DeC•mr 2024 UIIRESTRICIED UIIRESTlticrEO Lryacv & Special ts Prolects RESTRICTED EVItV4¥MEllf Chtsrth & IIESTi¢icfE ItE5TpicfED Men5 aubl Floww Sunday Scho ItE5TRlaED Gener•1 Fund Walkr Revo MrD W•lkei Raffl5ey Wrlwh BenOlent & Ilit(hle Tot•1 2024 Totsl 2023 Fabric l Doh•tlon5 •nd Le¢id•s Offerin85 Tax recovered on Gift Aid Grant Contributions Irom Con8fe8ation41 Ot8aDlSation5 & Funds Tr•nsfeired L•8aCV Endowrneni In¢orne Oihtr. mission and Renewal Donations 57,488 117 57488 11780 65091 14464 7CK) 1343 425 1343 425 46 71182 lJ43 J25 45 81668 46 71736 46 2 Incoffle liom thrlt•bh •rtl¥knls use ol Prtm15e5 Sale of Equipment Grant Fundr•iiiThB Ev•nts Weddini5, Baptisrns & Fufitri15 Tea & Coffee Break Stlpend Endowmtnt from Chuich ol Scotl•nd 6526 6526 1190 436 177 177 790 TCQ 67 7959 8D19 3178 3 lTr¢ome from tradlni •ctl¥hl 13
Eldornlio Kir Notes to the Flnanclal Stst•m•nts for the y•ar •nded 31 Dec•mr 2024 UNItESTRICTED General Fund VMAEmicfED Lryacy & Spedal ts AESTiritTED EIICQWMfNT Churth & M•rbSe Fèbiic RESTAICTI tSTAICTED Men5 aub Flow S¥nd•v S(hty)I ItESTRICTED alker Re4 D Mr O alsh Ramse¥ Wllson Befit & Riithie Tot•1 1024 Tot•1 2023 4 Irwwtrn•nt Income Incorne fvom Investments Bank Inteiest Gain on sale of Invesrrnenis 1598 270 677 77 1678 431Y) 3131 li 1642 270 677 77 1678 4344 3642 5 Other Income Receipot fTDm Generil Trusteès 6 Arb•l315 01 A•sourrn¥ Exp•nd•d Cost ol Genlating Funds Offerln¥ Envtlop•5 332 331 332 332 118 118 Ch•flt•ble AciP41tI Ministries and Mlssion Contribution IAll¢xation É4645kl Inister's Tr•vtllin8 Expenses Pulpit Supply Other Salary Cost5 Cleanlni Coniractor pre$bery Dues Orian Wppl¥ and M#intenance Heatin8 & Liihting In5urance5 Council Tax- Manse Propery Maintenin£e Telephone (Church £737. Manse E845 Printin8 and Stationery Sundry Expense5 Disbuisernent of Incorne 46876 46876 55346 1895 IID 7925 5691 774 7925 5697 774 398 IrK$13 3S03 2328 704 130 5595 3188 2197 4023 954 1033 919 1213 86520 IC1113 3503 3098 Il475 1582 2214 1127 2567 99144 11475 82 2214 961 166 132 132 2435 2435 84936 11475 166 85268 11475 132 166 2435 99476 86738 14
Notes ta the Flnancial Statements for the ye4[ Endcd 31 Decem1 2024 7. salary costs ind Numbers 2024 7935 202J 7582 SalariEe5 ial Security co5t5 £7,925 7,582 usk Staff 5ecrel&rial Staft Premise5 rn4inleDancé All Church of Scotland corgrc4allon5 Ivqtribvte tp the NaVon41 Stipend Fund which beafs the cv5tt Df all emplo¥ers contributions for N&iioTral In3urancE. pe0510n5 and hou5iD8 •nd loan lund. Ministeis stipeDd5 are paid In atcordante wSth the Trational stipend scale, which 15 fEL4ted year5 of5etvlce. For the year under review the minirnum Stipend wa5 £31.462 and thE maximum Stpefid Is£38.884 for the 5th and subsequent y?4r5 & Tru%tees #emur¥th)n •r*l r•lat•d ParnfTr4nuorn I iYp5oyed as rhe church 5errerary w•s Paid £277S. a5 p•id travellln8 expen5ts of £1,895. Payment ¥vaS also made for of £3.098 For the manse At the ÈalatttE Sheet there Is oTre FvAed Asse¥ the detached holl heatini 5ysiem cc5tln8 É7701., whlch rtqulfes to be induded. 10. lrt¥•StrniThts M•rkel V•liCostlV•liwtion I •t Jl.11.Zl •t 31.12.2D14 ChuTih DI 5cDVand- 1138iJn4tS In¢ome Fufid- R.P Oouoès JèqiJe5t hurch olScolland- 11838 Unit5QTowl8 Fund General Purposes Church ol kDtland- 2(KKIUnits Gro¥vth Fund. Le8acy Fund Church of ScotlaThd- 3791 vniis income Fund- Mr. D. W11son's Beqie%r 127 75526 8741 33918 12476 as 131697 20Z4 123691 29576 78295 2023 126233 Market Value Jt31 Deurnèer2023 Sale5 123691 lIf75 Puicha5es 123694 IIEQ73 7611 123694 Unreali Gains.ILosst51 Mirket V•luE at 31 Dettmr ¥J23 131697 2014 2023 Gift Aid rieftjnd DL4e Prepayrnens Cxher Oebrors 5924 109? 42 1051 1386 7Q58 5415 12. Cr•th 2024 3229 140 2029 3431 (Xher Cred510 3369 3431 15
Elderslie Kirk Notes to the Financiol Statements for the year ended 31 Decefflber 2024 13. Allocation of Net Among Furlds Unrestrictod Unrestricted General Legacylspecial Proje8 Restricle Endowmor Total Tangible Fixeij Assets Investments Current Assets Current Liabililies Net Assets at 31st Do¢emb•r 2024 14, Volunt•er5 In comfflon with 811 congwaiions of Ih Church of Scotland the ¢ongwalion benefits Irom the conlnbvtions m8de by who give Iheir time and talent5 wllingly for the benefit of the ¢hur¢h. The are45 of corwreg8tional life which lY on the conlnbution of volunieet5 #ie ffl8ny 8nd varied and much of the adivily would be unable to Continue were Il noi lor Ihe cornmilment shown. 1925 12478 30.935 42389 4798S 1925 131,697 21,776 -3,369 152,028 75528 -69300 -3389 2.857 12760 702 54.865 80.844 13,462 15. MovomEnt of Funds Gainllllossl on revaluai As at 31st of investmi December 2024 A$ at 1st Incoming January 2024 Resources Outgouing Resources Trnnsf•fS Endowment Funds R P Douglas L9a¢y Rev D Ramsay Legacy Walker, Wa15h and Ril 123e3 301 400 877 -132 -S4S 12761 301 400 Re$tri¢ted Fund5 Church & Manse Fae Flower 8enevolenl Mr D Wilson Mens Clublsunday S¢hoi 10870 807 818 66701 1523 80 -11475 12000 114S5 747 818 86224 1600 1878 77 -2435 280 Unrestricted Funds General Reserve Legacy Sp8C181 Proieus -21264 229 63732 47 159354 81337 -85267 -1455 6509 -20140 22996 54818 47 152028 270 -10000 816 84145 .99475 8003 se of Endonent Funds R P. Doup18 fund It1[ne 15 for the use of certain of Ihe Church's organi5ations and the Church. Rev D Ramsay fund Incotne is for wzes for the sunday School Walker. Welsh and Ritchie futwj Incotne 15 for the Benevolent fijnd. Church and M8ll58 Fabnc fund deals with all properfy 8nd grounds upkeep and mainienance. Flower fund deals th m8tters concming the supptyy of flowerfor use In the church Benevolent fund is used for distribulions 10 anyone OT Oan1s8110n. normally In the local a& whom thr Kirk Se5510n rnat ede is worthy of SUPPDrt Mr O Wilson fund is. if po551ble. to be used for the benefrt of the poor arnd Sick In Johnone and Elderskie in his metnory. 16.Collections for Third Partie5 Inot included in SOFAI 2024 2023 AtTnislice Sunday Chrisl8in Aid Harvest- Renfrew5hire Foodbank Harve*- SIghtve Christmas Eve- Glasgow City Mi55ion Christmas Eve- Awrd Hospice 281 179 279 360 325 1050 These collections We ceWl and di5trit¥Jted during of the 8ccounts 16
Eld•rnli• Ki Notes to th• Flnanclal statements lor th• y•ar •nd•d 31 D•¢•mb•r 2024 2024 APPENtyX Conolbd•t•d F•brk FuThl TALACCWNT M•rk•t ¥•lue of l•n¢•5 •t 31 •(b•r REVEP41 ACCOUNT Credit 8•14n(• hld •t 31 O•t•mb•r 18.82 TEMPORARY ACCOUNT Credit balance •131 Oecernb•r EXPENDABLE Crldll balhc• at 31 D•cemb M•rk•t ¥•lu• of b•neS bt 31 D•t•mb•r l7