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 $laleTh*nts for Eldersle
Kirk for the year endtsd 31 Dec•m￿r 2023 Th¢ finonrA¥l slate￿int5 have b••n
prepared In acCOr(lan￿ ￿th the accounbng ry)IIckli S•t out In nole l of th¢
accounts and compty wlh thé Ggn8ro1 Assemtmy RegulatKJns for congregab.onal
Finance,20{￿ las arnndedl and Accounting and R¢Fvrting by Chonties
S18ternenl ol R•commended Prncbce applubb to charrfk•s propanng Ihoir
accounts In accordance th• Finanrjal Report￿19 Staryjard aWKable In Ihe
UK and Republic of Irehnd Publ￿h￿d on 16th Juty 2014
Objectives and Actlvltlos
The Chvrch ol Scoitsnd Tnnrt•iian tn doclme. R•fom•d •i trndibon and
Pr¢sbylenan In polity It exists to glonfy God and to %wrk for the adVanCe￿nt of
Chnsi's Kingdom Ihroughoul the %wrld As a n#t￿al Church rf ackno%%4edge•
distinclivo call and duty lo ￿n9 ordinanc•$ ol i•lKJton to the wplo In avery
pori$h of Scotland through a i•mtonal ministry It cMwratg3 oth•r
Chur¢h•i In VBnou3 bod*s In ScoiLqnd and b•yond
Imlhin Elder51ie ￿'rk Semcei ol Worship #r• h•ld •iKh Sunday al 11.(K) and
dunn9 lh¢ from Sepl•mb&r lo March l•si lorrrnl S•rvi¢•s ar• also held on
¥NeiJnesday moming Our MUS￿ on SuThday$ 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 c￿b. Girts.
8ngade and 8oys' 8ngad• Th•se 9roups are also open lo rren*ers ol th•
¢orrfflunity need nol ha¥• churth ¢onn•clws.
Our premises are us•d •v•ry *tek ty Ihe kncal Acoholics AnOnYr￿us groups.
Combat Cancer. Adion lor Children, Ke•p Frt and from limo 10 lime by th•
Wall¥¢• Court theekhair DancM)g Gr￿p
Achi•v•m•nts and P•rform•n¢• 2024
In the lif• ol Eklerslie Kjrk 2024 Tr*As dominal•d v*rth th• *t*rk invO￿d In
preoanng lot union wlh Lin￿Od P¥nsh Church After Ihe Inrtial rnebngs that
had 18k*n ￿aCe In the second hall 012023. melings
between Ihe Sesjions ¢onbnueiJ on In 2024 laalrtaled by M*M￿rn of
Presbytery 5 Mission p￿an group and supp)rf•d Rev Stuart Stevenson
Ilnlenm Modtrrater and Locum at Linbwodl, 8 comb￿a￿0n ol pulpil S￿p9
and Sha￿(j events Iinduding Hoty Week seN¢esl alkM*d Ihe congregab.ons
to grow closer log¢lh¢r.

Eklfrrsl￿ Kir
Tru$te¢s' Annual Report Iconvdl
For th• y4•r ¢nd•d 31 D•c¢mbtr 2024
Achiewm•nts and P•rfornwn¢e 2024 (Cont'd)
After a number ol meetings beN%ten the session 4 sm411 group of
representalives from each congregation ne￿lIaled Ihe Ornft Basts ol Union
vthich wa5 Ihen agreed by the Individual Sessions This Drafl Basi$ of
Union was wt lo Ihe congfegalKJns ind￿lOU81ty 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 Un￿n 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• M￿￿0k F•llrNAhip
continued to meet Ihrough Iheir S•$3￿n$
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$t•r a1ndU￿•d 25 lun•rnl*. no b•ptism$ or**d¢Jffigs and
has continued lo $etve as Cha￿OIn to Wallace Pnmary taking part fft 8s>•mt4Kg1
and oth•r school evenl¥
Ih 2024 n8goli8ling and agreeing the Union bBh¥een Eld•tslhl and LinvK*od
2025 pronlses to be 4 year ol change and new beginnmgs as vrt nN)ve ￿t0 Ihe
Union and set out on a new situation as Congre￿I￿n$ 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 rI￿re 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 Statem￿1$
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 Inves1￿nI Iscouantll Ad
2LK)5 and the Chanbes Accounts Iscouandl Re￿la￿on$ 2(M16
The charty Iru51ées consKler that the authl ￿qU¥ernenl of Regulaiion I￿1) lal to
Ic} of the Accounis Regulat￿)￿5 does not appty. It IS ￿$pr￿si￿1￿Y lo ex￿￿ne
Ihè attounts as requtred under stdion 44111 Ici of the Aci anrl to slate Whether
particular matters have come to nry attenbon.
Basis of Independent examinerfj stateffent
My examinatlon 15 camed OLSI In accordance wlh RewlaI￿n 11 01 the Charrties
A(xounts Isujttandl Regulat￿nS 2006las aff*ndedl An exa￿￿atio￿ InchJd85
review of the accounting records kept ty the chanty and a corryansoTr ol the
accounts Wosented wth Ih05e records 11 also I￿ude$ conshJeratic•n ol any
unusual items or 415dosures In the accounts. and seeks expian*ons 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 v*w wen ty Ihe acco￿15.
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 mat￿1 ￿sPeCI
the ￿qUI￿Tr￿nts
. 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 reC￿rdS and
cOm￿Y *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 re￿ipt. 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 servi￿S 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 sh￿t 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 reSoUr￿S 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•m￿r 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 Ben￿Olent
& 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 th*rlt•bh •rtl¥knl*s
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•m￿r 2024
UNItESTRICTED
General
Fund
VMAEmicfED
Lryacy &
Spedal ts
AESTiritTED EIICQWMfNT
Churth &
M•rbSe
Fèbiic
RESTAICTI *tSTAICTED
Men5 aub
Flo*w S¥nd•v
S(hty)I
ItESTRICTED
alker Re4 D Mr O
alsh Ramse¥ Wllson Befi*￿t
& 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 Gene*ril 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$b￿ery 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 Decem￿1 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 St￿pefid Is£38.884 for the 5th and subsequent y?4r5
& Tru%tees #emur￿¥th)n •r*l r•lat•d ParnfTr4nu￿orn
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
lIf￿75
Puicha5es
123694
IIEQ73
7611
123694
Unreali Gains.ILosst51
Mirket V•luE at 31 Dettm￿r ¥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 Proje￿8
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 Fa￿e
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 Endo￿nent 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 O￿an1s8110n. normally In the local a￿& whom thr Kirk Se5510n rnat ￿e￿de
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*- SIght￿ve
Christmas Eve- Glasgow City Mi55ion
Christmas Eve- Awrd Hospice
281
179
279
360
325
1050
These collections We￿ ￿ce￿W￿l 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
Con*olbd•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 bal*hc• at 31 D•cemb
M•rk•t ¥•lu• of b•￿ne*S bt 31 D•t•mb•r
l7