THE CHURCH OF SCOTLAND ERROL PARISH CHURCH of SCOTLAND REPORT ofthe TRUSTEES and RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31" DECEMBER 2024 Charity No: SC015895 Congregation No: 281656
Rèfvrpnco and Admini5trJtive Infrmmatlon Chaiity Name.. Charty Regration Wmber C0n9r8gat R6ference No.. Contact Address: Errol Parish Churth ol Scotland SC01589S 281856 Mr. John Dakiel 16 G0Wr Place. Errol PH2 70Y TRUSTEES: Prlnclpal 0e-beals. Mini51ar. lrtÈiim Mod8rator.' Sos8ioll Clerk. Oepute Session Cth.. Depute Se55Dn Cleth.. Church Trea8urer Indèpendent Examiner: Bankern: Bank c# &otlatKI, 10-16 King Edward Street. Perth
Trustees, Annual Report Year ended 31 December 2024 Structure. Governance and Management Governlng Document Church is adminisler8d in accordance wth the tem)$ of the Unitary Conslrtution. Recrulknont and Appolnlment of Trustees Members of the Kirk Session are th¢ Charity Trustees. Tha Kirk Sossh)n members are the Elders of the church and are Cen from members of the church who are considored lo have the apprcprral8 grfts and skills. Offjanisatlonal Structure KI Session meets at least fwe tims a year and is respons1? for spiritual affairs within the church. ObSecthes and Acttvities The Church of Scotjand is Trinrtarian in doctrine. Refomied in tradition and Pre5Werian in pohty. It exists lo gbrrfy God and to wodt for the advancement of Christ's Kingdom throughout tho workl. Ag a natnal Church, il ad(nowledges a di51inctwe call and duty lo brir¥J the ordinances of relIgn to the people in every parish of Scotland through a territorial mini81ry. It cckoperates With other Churches in various ecumenical bodies in Scotland and beyond. Servus of Wotship are nomwlly held in the church ev8ry Sunday ai 11 a.m. and four each year there are Services of Holy Communion. Speckql services of worship are hekl during HO Week aTrJ at Christmas lime. Each week an audio iecording of the setmon is PLrt on lo the church website A Sunday Club and Crèthe facility ale avaIL9b during Sunday moming worship each ek but W8 have had a few chiklren in attendance over the kist year. Youth actNilies - 'Fun Church Tuesday,, for thibjren Sn the Parish in Primaries 5, 6 and 7 continues to run very successfvlly with betsveen thirty five and forty fwe children attonding each month. We also have a small gtoup of Sl - S3 who attended our Thursday YoLrth club. Our Famity Craft Evenings ran $uecessfLJIty throughout the year with swenteen famili88 attending. Thè Revive Cafe ha8 been very succes$fvl throughout the year with over Ihity attending each week. Our caf8 runs from 12.30p.m. 2p.m. providing lunches each Wednesday. Over the winter months we have taken part in Wann Wekome,. extending our hours to 10.OOa.m. - 2p.m. Thi5 year we also Irialled running Fareshare in Errol on Thursday mornings in conjunctk?n with the Madoch Centre and this is going well. Wo have a good group of volunteers to asslst with these events. whKh is a great he. Fund raising events. have included a Bums Supper, Quiz N1$, two fayres and a concert. These events prOVe a social gathering for the commun#y and are greatty appreciated by the village. Th8 congregation SLrpports a sponsored chikl through Compasstin UK. Icharity No. 10772161 The Trustee8 maintain Inve81mont Funds and distnbule inc(Yne from tha Benevolent Fund to prOVe financial aKI lo those in need in the parish. This year we 8180 o)ntribuied towards the purchase of a second defibrillator for the vilL4ge.
Trustees, Annual Report [contJ Year ended 31 December 2024 AGhlevements and Perfomiance Th8 congregation contributed to Annual Christrna$ Shoè Box Appeal organised by Btythswood Care. [Charty ND. SC0218481 Harvest Gifts were donated to CATHS Day Centre. Church Flowers were distributed lo peop within the Parish. A retitrng collection was taken for Erskine Veterans Chanty Colleclk)ns were made in a¥J of the Poppy Scotlartd and collethn cans Yre placed in hxal busine55es Icharity No. SC0140961. Money was raised for Christian AAd Icharty No. SC039150] Christmas Cards were di81ribuled lo all househohls throughout the Parish. Coljeclions from Carol Singing at the Christmas LvJht switch on and al our Christmas Eve Servu ware given for Rachel House, Children's Hospu Icharrty No. SC0197241 Weekly congregations of40-50 people attended s)rsh each Sunday. During the year the chuich provided ministry for the folk)wing funetions= The condLtt of 7 funerals The conduct of 1 weddin9 The Bapti8m of O chiklren and O adu115 We have a good w01ng relationship with Errol Primary Sctrwl. Our minister provides ¢hapL4inGy rel¢gb)us input to the school and the school use the church a few times each year for end of tem services. Th& church Organed a 8unllower coMpetitn for all pupils in the summer lemi. Pastoral care by Minister and Elders lo the Parish. Financial Review The prine¥)al source of income is through Offerings. Thi5 year. we saw a decrea38 in our Overall Offerings and Donat)ns. There was also a decase m lax recovered from Gfft Aid donations from 2023. We have finished the year with a baLgnc8 of £40,280 in our general account. The nts"nUed sUPPOrt of tPJse giving by Standing Order or Freewill Oftering envelopes combined with the fact that we are nefrting from inlefesl from the money from the sale of manse has also been hebful. Our mornhly income through offerirgs and donalknns just cover5 our general monthty expendrture. ReMrrf•s Poll¢y It is the Trustees, policy lo hold resee$ of approximate six months expenditure induding designatad funds. Al the ar end, the Church hekl unreStrted cash funds of £103.798 (£ 135,556 in 2023). Thg Church also holds £84.651 of restricted funds which have been proviyed for the puvpose8 4)ecif*d in N¢)te 2.
Trustees, Annual Report [cont] Year ended 31 Oocember 2023 Statemont of Trustees. Respon8Ibi1es Thè members of the Kirk SesSn must prepere fin{ $18tements which give sufficrenl detail to enable an appreciation of the transactions of the Church during the flTrancial yeai. The member5 of the Kmk Session are re8p)nsible for keeping proper accounting record$ Ithich, on reque81, must reflect t financial position of the Church * thal tim8. This must be done to ensure that the fan¢1 staternents comply with th? Ch8rities and Trustee Inveslmenl Iscotland) Act 2005, the Charilies PKcounts Iscolkndl RegulatiDllS 200S and IPE RegulgliDns An8nt Congregational Finance approved by G8rEral Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of thè Church arKI must t2kE reasonable steps for the prevention andlor delectron Qf fraud and other iThegularities. Approved by the Trustees and si ned on Ihoir
Errol Parish Church of SGo£land SC015895 Rèport of the Indgpendent Examiner R•sp8ctlve rg8ponslbililies of Tntees and Examiner The Charity s Trustees are re8pOnSib for the prepaTrlion of tt Financi91 Statements in accordance with the teryns ot thè charl1& and Trustee Investment Iscotjandl Act 2005 and the Charitias Accrjunts (Scollandl RegulalN)ns 2006. Charity Trustees con5kler that the Audrt requirement of Regulation 10 {1ll¢Jl of Accounts Re9uLg1ions doe8 ngl apply. 11 is my r8sponsibib.ty lo examine the Finan¢i81 &atemnts as required urKler section 4411)(c) of the Act and lo slate wttethef partKuiqr matters have come lo rny attgntiom. Basls of Ind8pondent E¥8minerS Statemant examknation is carried oul In accordance wrth Regukih?n 11 of the Charitps Accounts {Sc(landl RJuialion8 20C6. An examinallon IlUdeS a review of the accountirKJ records kept by the Charity 8nd a comparison of the Financial Statements pSanted with those records. 11 a0 includes con8Kleralion of rry unusual rtems or disclosures in the FlnarKial Sialements and seeks explanations from the Trustee8 concernioq any such m8tters. The procedurès undertaken (lo not providé all the evpjenca that would be required in an audii and consequenlly, I do not expre8$ an audit opinion on the Financial Siemèrt8. Indepe1ent Examiner¥ statet In the ¢oursa of my examination. no matter has come to my 9tt8nlion whrh g5ves me reasonable cause to bdieve that in any rnatQli81 speCt the requirements.. to keep accounting records in accordane4 with Saction 44 11llal of th8 2005 kt and Regulation 4 01 the 2006Accounls Reguklions, and to prepare Financial Statements whih accord wth the accountirwJ reLyJrd$ and comply wrth Regulation 9 01 the 2006AccouTrl$ Regulations have nol been met or to whtch, in my opinic. attenlk)n shoukl be draw) in 0er to enablè a PPr urKlev5tandlrKJ of Financial Statements to be *hed.
Ufftstrfcted Restricted Endowment Funds Fund5 1024 Fund5 2024 Total 2¢J24 20Z4 2023 [nal60n$ ieE2cie5 Activitre5 forGeneratlTrs Funds Bank & Dep051t Interett Investsnent Income Transfer Re5t.AcctoGen.Aci. 38,011 384 38.395 39.729 3,IC(I 3.851 2.467 912 3.935 1251 103 $77 43.877 3935 20,854 1.195 577 64,956 19.603 644 20A34 5Q059 Grants Other Recelp15 2.770 2,770 10.989 13.759 2.820 13.729 16.549 10,9B9 10,989 2,TlO 46.647 3L423 74715 66.608 Charflable activmes Transfer Governawe costs 78,539 537 577 79,L)76 577 25.598 7&539 IB42 8LJ81 30A( Exce5s0f Re£eipts Payrt*nts fot lhe r before transfer -31092 24581 644 35.802 transferred from spOred child ac¢ount to General Fund terrtporarlly until new èccount is opened
Unrestricted Fynds 2024 R¢strftted ds 024 EndDwrynt Totsl Total 1023 2Q4 Note Bank &deposit bala bruu8htforward 135.&89 56,070 2,684 IY,443 158,5 Plkvemnt Inyear.. EXSS of receipts cvjer payrneThtslorthe year -31.892 24581 a66 35.802 nk & deposit Iw1•n$ c0rrredfoaTd MlJ.798 84.651 3.328 194777 194,JlO Irwe5tmpnt5at Market Value 4.849 11.878 1&727 16202 Gwt Ahj RECt3verable Total thsels 115462 8451 207 215.310 217,661 The acctyjnts wer& ipwcwed bythe KlrkSes51on Q................ . Forand on behalf ofthe k Se5sknn
TwusieeRem¥ner8tion and Related PartyTransttdons During the year no trustèe re¢elved relmbursement of expenses Incurred Mo¥rnEnts In Fu 01-Jan 31-Dec 2024 Transf5 Recelpis Plyments 2024 Unrestrlcled FurK15 Fabric Fvnds Gefierzl Fund UrKashed cheque frcth2023 99,652 35.937 100 135.689 57> Total RecelMS plus trawfer 7.157 38.913 43,291 35.248 635 dM).180 i(x) 103,798 577 4&070 46,6q7 539 Re5trlcted Funds Cons. FabrlE Funtl 50 Clock MaintenaTh Fund Youth Educatl¢n Fund Hamihon 8eque5tfor Organ Ma hildrens Dep¢sftAccoutrt Sponsored Child Accrxjnt flower Fund 47,671 1.243 2,233 4.217 31.039 1,728 76,982 1,243 2.112 4.217 248 369 603 97 56.070 -571 136 97 31,413 2,265 84A51 Tatal paents plus transfer Endurni Funds Benevdent Fund 284 644 3328 Tsjtal Funds 194443 78.ns 8L381 191777 PurpJsÈ5 of Deslgnated Fund5 Fabrlc Fund.. TheTru5tee5 have set aslde fvnd5fo¥the maintenance of the churth. Pww5e5 of RÈ5trlcted Funds Cons. Fabrlc Fund..- for majorrnalnierwnce & repoirsto church Cbxk M•intenance Rjnd.. Thls is a fvnd to pay forthe maintenance ofthe cknck In the Churth tiywer. Harnilton Bequest: This fund is used to pay forthe matsntenae and repalrof the Church OrBan ALwÈr Fund Account.. Fund5 in thls account are used tQ send flor5 to those who a¥e111 or In hOrtaI. Youth EdUCaOn Fund.. Th15 15 a fund to pay for teathlngmateris forthe work with the ycwn8 people ChllérEnsActount.. Accoun¢ d05ed-money transferred to Gen. Acc. (cf Sponsored Child. Sponsored Chlld Account.. Account closed and transferred to Gen. Acc. Unui new Sponsored Chld ACcot opened PuTwses of End(ywment Funds 8entvoler¥t Fund.. Income from this fund ts used to provhle In¢la1 asslstance to people In the parfsh.
UnM5trfded Restsed EndrAent FurKf$ Funds 2024 Furds 2024 Total 2024 3 Anafysls of DotyatiQn5 WFO/Deeds Non Glft Aid Gift tk)narfons Tax Re[0red G.A. DoTration5 OTdinary Offerinas other Offerlngs, tk)nzrions. etr Total Donatlons 1,823 19.262 7,137 4.741 1,823 19,262 7.137 4.741 5.432 38395 4.240 19,840 7.149 4,055 4,445 39.729 384 38.011 4 Any$4$0f Payments Costs ofGenerat1 Funds Invesitnent ManaÈer5' Fees Charftablè AtIeS Gfvin8toGrow Presbytery Dues Minister'5 Expenses Pulpll Supplv Locum Costs Organi%t Costs CouncllTax Heatin8 & Li8htm8 Church Insurance Heating & ghting Manse F•brlt Repzlrs and Maintenance Println& Stat(onery & Po5tsBES bertyAc¢ounts Sp(isored Child/comwSSiDn LIK Transfef from Gen. Fund tg Revlve Transferfrom Sp. Chlld to GEn. Ac Other E¥penses 16.906 827 16.906 827 9.162 556 1.093 1,093 795 1.820 3,937 3997 5,271 4.156 5,271 4.156 2,381 678 131 LIQ) 129 43.291 416 62 43,291 416 62 209 209 720 577 577 78.539 2W41 81.381 306 Total Paym&its 78.539 81a81 5 MttNster's Stipend All Church L Scoland £angre8ationscontrfbute to the Na0•1 5pend Fund whlch bears the costs of all minlsttrs, SknpeThYs ar¥1 employer's contributlonslor naana1 in5ur4rKei pén51on and housSn8 and loan funds. Mlnisters. slpends are pald in acccrdaThce with the nati¢Jnal stipend scalE. whkh Is related toyears of 5erwlce. Forthe yearUnderf•ew. the mlnimum Sifpend was £31.642 and the maxtmum 5tfpend lkn the frfth and subsequent year51 was £38,884
6 CollectI(ttThIrd Partl*s Erskine Home CHAS (Rachel House) Chr15ti£n P¢ppyxotland 57 352 247 433 SS3' 630. Totsl 2A14 1.896 Raised from Soup Lunch, Bl8 firekk and ofiline datiO. pa dlrertly to Chdstian Aid plus£20 pald by¢hurch Ralsed from collectiDn tarbs in thurch, shop5 and bvslne5sesand sorne door doorc01ctton5. pai ireuly io Poppy Scotland 7 Investments C05t of Investrnents Market Value d Inve5tmÈnts 11835 16727 11.835 16,202 2024 2021 8 Fundraislr6 Events Bums Night Marmalade Quii nights RockCorKert 5prlne Fete Band Ni8ht Autumn Fetè 492 IID 646 460 229 733 738 836 200 3935 3306 2014 9 Fabric Funds Income Reve Donations Coffee After Worsh Grontsnransfers Transfrrfrorn Gen. Acc. To 8ths Barday5 kntere5t 2023 1323 813 1,770 L813 873 2,820 74.600 593 .699 7,157 2024 Z023 Eyndlture Church Garden Maintenance Vllla8e Hall Payment Revivelwarrn SpacÈs/Welwrne Repalrs & MaiTrtenante Churth 218 895 L448 600 L290 41,400 43.290 3,443 EMces5 IrKorne IExpohdlturel -36.133 77.256 Fthrf¢ Fwjd Uance at Istjanuary 99,652 ZI.454 Fabrk Fund Bal•nce •¢ 315t Oe(embEi 63.519 99.652 io
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION OF ERROL PARISH CHURCH BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITALACCOUNT Credit Balante5 held at 31 Dttembér atcost Market Value of 8alances at 31 December £3549n.51 £356.973.51 £J62,789Sg £361.92Z.69 RevENUÈACCOLINT cdit Balance al 31 Decernber £76.981A2 £47.670Jfj Notes 1. If any of the above line5 do not app to your con8regotlon for both of the years bein8 reported then they can be rÈrnoved from the note. 2. The note or4yreqvlres the yearend figure loreath year to be shown. DetaSlln8 the movements is not ne$sary buttan be Showm as additfonal disclosure 6f coTr5idered approprkte. 3. The note only reque5 the yearend figure foreach yejrto be Sho. Det•ilkng the movements 15 fjot necessary but can be Shown as addthonal dls¢losure rfCsIdered approprthe. li