rnk5ER Co ey THE CHURCH OF SCOTLAND BALMACLELLAN, KELLS AND DALRY CHURCH CONGREGATIONAL ACCOUNTS for the year ended 31 St December 2024 RECEIPTS AND PAYMENTS ACCOUNTS Congregation No: 080493 Charity No: SC 016053
Balmaclellan, Ke115 and Dalry Church Referen and Admlnlstrative Information Charity Name: Balmaclellan, Kells and Dalry Church Charity Registration Number: SC 016053 Congregational Reference No: 80493 Tax (Claims) Reference No: CR 38416 Listed Place5 of Worship Grant Scheme No: SC 042618 Contact Address: Craigend Cottage Broughton Biggar ML12 6HH Trustees being members of Kirk Se55ion Principal Office-bearers Minister: Interim Moderator-. Session Clerk.. Church Treasurer: Locum Independent Examiner Ba an House Balmaclellan Castle Douglas DG7 3PW mac Banker5 Bank of Scotland The Dirett Busine5$ PO Box IOIXJ, BX2 ILB
Balmaclellan. Kells and Dalry Church Trustees. Annual Report Year ended 31" December 2024 Strurture, Governan and Management Governing Document The Church is administered in accordance with the terms of the Deed of Constitution lor Deed of Constitution Iunitsry Formll. Recruttment and Appolntment of Trustees Members are the Elders of the church and are chosen from those mernber5 of the church who are considered to have the appropriate gifts and 5ki115. The minister, who is a member of the Kirk Session and its Moderator. is elerted by the congregation and inducted by Presbytery. Organlsatlonal Strurture The Kirk Se55ion, which normally meets five times a year, is responsible both for spiritual affairs within the church and for financial and fabric matters. It meets occasionally after morning worship to deal with pre55ing busine55. In the normal course all matters are considered by the whole Session. On rare occasions a particular complex matter will be delegated to certain elders for consideration who will thereafter advise and report to the full Session, which will make any decision required. The congregation formed by a union of the congregations of Balmaclellan & Kells and Dalry on 14 November 2018. The accounts are for the new united congregation. It ontinued to be linked with the congregation of Carsphairn for 2024, with which it shares the same minister. Objectives and Actlvltles The Church of Scotland is Trinitarian in doctrine, Reformed in tradltlon and Presbyterian in structure. It exists to glorify God and work for the advancement of Chrisvs Kingdom throughout the world. As a nationol Church. it acknowledges a distinctive call and duty to offer religious services and pastoral support to people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. The Parish comprises three fomierly independent Parish Churches occupying the southern part of the geographical area of the Glenkens. Since Covid all four Church of Scotland churches of the Glenkens have shared a rota of services, with Balmaclellan Church holding a morning service on the first Sunday in the month. Carsphairn Church on the second Sunday of the month. Kells Church on the third Sunday of the month and Dalry Church on the fourth Sunday of the month. All 5ervice5 have been at 11 am. In months where there is a fifth Sunday the service has rotated around the four churches. Services of Holy Communion and services of baptism are held in all three churches. There is a small Guild, the Glenkens Churches Guild, whose contribution to the congregation greatly outweigh5 its numbers. It often makes a valuable contribution to the Church finances. The church choir performed The Fall of Man in May. and at the Carols by Candlelight service and Songs of Praise service in December. The Bible Study group continued to meet during the year in the Dalry Session House.
Balmaclellan, Kells and Dalry Church At the end of 2022 the Presbytery wa5 reft)rmed and rather than having a local Presbytery we were incorporated into the larger South West Scotland Presbytery based in Kilmarnock. After delays the new Presbytery plan was agreed in 2023 and the Kirk Se55i0ns formally agreed to the sale ofthe Dalry manse. The manse was sold on 17 October 2024 for £300.000. There are plans in progre55 toward5 building a new manse. After the union of Balmaclellan. Ke115 and Dalry churche5 Wlth Carsphairn had been agreed by the Kirk Sessions in 2023. final agreement was received from the Presbytery planner in 2024. and the union took place on l January 2025. The new united charge is to be called the Glenkens Parish Church of Scotland {SC0160531. Part of the proposed P$bytery Plan was for the linking of the newly formed united charge of the Glenkens Parish Church with the newly united charge of Galloway Dee Parish Church. Thi5 linking also took place on l January 2025. During the year the churche5 were ably 5UPPOrted by a locum until mid May 2024. after which services were conducted largely by a retired minister. with some 5ervice5 led by the Kirk Se55ion and an Ordained Church of Scotland Army Chaplain minister. Several ommunion services were held during the year. Our interim moderator continued to guide our meetings and helping us negotiate the big changes requiring to be implemented through the Presbytery plan. With the linking of the Glenken5 and Galloway Dee churches, the current interim moderator will stsnd down on 31 December 2024. and the linked charge will be supported by the current interim moderator of Crossmichael, Parton and Balmaghie Parish Church, (to be Galloway Dee from l January 20251. Achievements and Performance The annual World Day of Prayer was held in St Margarets. Church in early March. and the church AGM in mid March. The choirmasterlorganist wrote the choral work, The Fall of Man. and after much rehearsal this was performed by the choir and professional singers at Dalry Church in May to a large appreciative audience. Per prior agreement the considerable donations received were shared between the local church and Abba's Rest Orphan5 in Malawi, a charity set up and 5UPPOrted locally. An Easter Dawn Service wa5 held in Dalry Churchyard followed by breakfast in Dalry Town Hall. Half of the donations received were given to the R.N.Ll. An Easter service was held at Kells Church. Horvest Thanksgiving was celebrated at Carsphaim Church, followed by lunch in the Lagwyne Holl. Art5 of Remembrance were held at the Balmaclellan and New Galloway War Memorials. followed by a service in St MargareV5 Church: and an Att of Remembran at Dalrywar Memorial. followed by a service in Dalry Church. The Guild ha5 been active throughout the year. with several organised talks and fund raising at a Spring Cream Teas in Dalry Session House, a stall at the Galloway alternative games in August, and a jointly organised Christmas coffee morning with St MargareV5 in Dalry Town Hall in December. The choir also performed at a Carols by Candle light Servi in Kells, and a Songs of Praise in Dalry in December. Financial Review The Church Saw an overall exce55 of receipts over payment5 of £4,915. This unfortunately is not as good a5 It seem5. In Januarythe outstanding gift aid claim5 from 2022 and 2023 were received. A further claim of gift aid up to 05 April 2024 just made it into the bank account on Christma5 Eve despite the claim having been done early in November. This brought the total amount received during the year in tax recovered through gift aid claims to £13.979. Other Donation5 also saw an increase due to a journal entry whereby pulpit supply due was not accepted, but requested to be donated back to the church. Thus, not including money received by gift aid claims, weddings & funerals and the donated back pulpit supply, donations for the year were £13,486. This is less than the £14753 in 2023 and £19412 in 2022. The income was helped by £600 received in rent
Balmaclellan, Kells and Dalry Churth of Dalry Session House. donations from the Guild of £400, 50% ofagreed donations reiVed from the choirfs performance of The Fall of Man in May and the Easter Dawn Servlce of £357. two other fundraisers of £172, and the sale of some witker ¢hair5 for £ICNJ. There was a150 an increase in interest and investment income. Due to a restructurlng of the Troy Income & Growth Trust rt was agreed by the Kirk Session that for the shares held on behalf of "Mr Augustu5 Spaldin¢s bounty Fund" be cashed in rath}rthan be invested in new STS Global Income & Growth Trust shares. Thus the amount of £1489 was received and deposited in the Balmacallen. Kells & Dalry General Barclays Savings account, where numerous other5 restricted. endowment and grave funds are also held. This is shown on the accounts as Extra Ordinary Income. Along with higher income received during 2024 than in recent years. expenses were a150 overall less than forecast. Due to receiving a vacancy allowance, the amount of stipend contribution5 payable to the central church Stipend Fund was again far less than for when a minister is employed in the charge. Thi5 will change in 2025 with parishes without a minister no longer reIving a vacancy allowance and the full stipend contribution due. However if a parish employ5 a locum, this cost will be paid by via central church funds. In a vacancywithout a locum, the costs of Sunday services that are covered by pulpit supply can be reclaimed from the central church funds. In 2024 the vacancy allowance, along with endowment income and glebe rent, reduced the totsl Stipend Fund contribution due from £21,116 to £3,519. In 2025 there is no vacancy allowance, so the totsl Stipend Fund contribution due of £23,263 is only reduced by endowment income and glebe rent to £13.746. The lesser Stipend Fund contributions in 2024 was foreta5t. but the lesser locum costs was not forecast. Unfortunately the locum had to undergo an operation mid May and then the recovery process has been longer than hoped. So the locum stipend was only paid up till mid May, reducingthe expected cost forthe yearfrom about £12.900 to £5,253. The Presbytery Dues of £1,042 were for 2023 and 2024, due to the church not being invoiced In 2023 for Dues. Organ Maintenance was a150 for 2023 and 2024 due to the Treasurer having missed the 2023 invoice in their emails. Likewise the Treasurer missed the 2024 knfe & Work invoice in their emails, so this has been paid in January 2025. Expenditure on Church Fabric was less in 2024, but this is an amount that can vary greatly from one year to the next. With the Dalry Manse having been sold in 2024 for a gross of £300,000. the will be a Saving in 2025 in Manse Expenses. There were Extra Ordinary expenses of £163 related direttly to the cost of selling the manse. There wa5 a150 an Extra Ordinary expense of £600 for a Topographical Survey carried out in the Dalry Grebe land regarding a proposed site for building a new manse. It 15 experted that there could be further Extra Ordinary expenditure in 2025 regarding progressing with the planning and building of a new manse. The net proceeds of the sale of the manse. £294.167 are being held by the Central Church General Trustees. It Is hoped that the total proceeds Can be retained for allocation towards the cost of building a new manse, and that current rules gardIng amounts held on behalf of churches by the Central Church in Consolidated Funds will not require a certain perntage to be allocated towards other funds such a5 Stipend Funds. At the year end the church held £23,907 in its General Fund and £43.189 in its Fabric Fund. It is expected that General Income for 2025 will be about £16,000, and General Expen5e5 to be about £24,000. Under the new united charge of the Glenkens Parish Church, which would Include income and expenses from Carsphairn Church. income could be about £22.000, and General Expenses about £32,0.
Balmaclellan, Kells and Dalry Church Reserves Policv It is the Trustee policy to hold reserves of approximately six months expenditure including designated funds. Any further funds are held by the General Trustees and a full yeorf5 expenditure is available on short noti. At the year end the Church held unrestrirted cash funds / of £67.097, of which £23907 was held in the Designated General Fund and £43,189 was held In the Designated Fabric Fund. Statement of Tru5tees' Respon5ibilitie5 The members of the Kirk Session are responsible for keeping proper accounting records which, rf inspected on request. must reflect the financial position of the Parish at that time. Session must also prepare financial statements which give sufficient detail to enable an appreciation to be made of the transattions of the Parish during any financial year. This must be done to ensure that the financial statements comply with the Charities and Trustees Investment (Scotlandl Act 2005. the Charities Account5 Iscotlandl Regulations 2006 and the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are a150 responsible for safeguarding the a55ets of the Parish and must also take reasonable 5tep5 for the preventions andlor detection of fraud and other irregularities. Date.. 23 March 2025
Balmaclellan. Kells and Dalry Church SC 016053 Report of the Independent Examiner I report on the accounts of this Chartty for the year ended 31st December 2024 which are Set out in the ensuing pages. Respective responsibilities of trustee5 and examiner The charitvs trustees are responsible for the preparation of the Accounts in accordance with the ternis of the Charities and Trustee Investment (Scotlandl Att 2005 and the Charities Accounts Iscotlandl Regulatlons 2006. The charity Trustees consider that the audit requirement of Regulation Iolllldl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts under section 44llllcl of the Art and to state whether particular matters have come to my attention. Basi5 of independent examinerfs statement My examination 15 carried out in accordance with Regulatlon 11 of the Charftles Accounts Ikotlandl Regulations 2C6. An examination includes a review of the accounting record5 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 atcounts. and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the eVIden that would be required in an audit, and consequently I do not express an audit opinion on the accounts. Independent examinerfs statement In the course of my examlnation of the statement of account for the year ended 31st December 2022 no matter has come to my attention which gives me reasonable cause that any material respect: • axountlng records have not been kept in accordance wtth Sectlon 44 Illlal of the Charitie5 and Trustee Investments (Scotland) Art 2005 and Regulation 4 ofThe Charities Acwunts Iscotlandl Regulations 2006 the accounts do not accord with those records the statement of account does not comply with any of the requirements of Regulation 9 of The Charities Accounts (Scotlandl Regulations 2006 to whlch. In my opinlon, attention should be drawn in orderto enable a proper understanding of the accounts to be reached Balmaclellan House Balmaclellan Castle Douglas DG7 3PW Dote: 23 February 2025
Scottish Charity No.. SC016053 Balmaclellan, Kells and Dalry Church Year End 31 December 2024 ongregation No- 080493 Recei tsandPa ments Account Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Not8 Recei Donations Legacies Grants Activities for Generating Funds Bank & Deposit Interest Investment Income Other Receipts 29954.71 0.00 0.00 528.80 835.67 1258.35 952.00 0.00 0.00 0.00 0.00 128.85 171.27 0.00 0.00 0.00 0.00 0.00 196.18 586.97 0.00 29954.71 0.00 0.00 528.80 1160.70 2016.59 952.00 16173.44 1000.00 0.00 359.00 864.51 1715.34 354.00 Net Recei 33529.53 300.12 783.15 34612.80 20466.29 Transfers from Central Funds pg12 , Extra Ordinary Income 0.00 0.00 0.00 0.00, 0.00 1489.16 0.00 1489.16 0.00 0.00 Total Recei 33529.53 300.12 2272.31 36101.96 20466.29 Pa ments Cost of Generating Funds Charrtable Activities Governance costs o.oo 27142.68 0.00 0.00 3131.76. 0.00 0.00 150.00 0.00 0.00 30424.44 0.00 70.44 35841.73 0.00 Net Pa ments 27142.68 3131.76 150.00 30424.44 35912.17 Extra Ordinary Expenses 763.00 0.00 0.00 763.00 0.00 Total Pa ments 27905.68 3131.76 150.00 31187.44 35912.17 Excess of Payments over Receipts for the year $623.85 -2831.64 2122.31 4914.52 -15445.88
Scottish Charity No". SC016053 Balmaclellan, Kells and Dalry Church Year End 31 December 2024 Congregation No.. 080493 tatement of Balances Unrestrlcted Funds RestriGted Fund8 Endowmonl Funds Total 2024 Total 2023 Note it Bala Bank & Depostt balances brought forward Jan 2024 61472.84 8395.01 17136.12 87003.97 102449.85 Mt)vemgnt In Year. Excess of Retsipts over payments for the year 3.85 -2831.64 2122.31 4914.52 -15445.88 Bank & Deposit lanceS earrted forward Dec 2024 67096.89 5563.37 19268.43 91918.49 87003.97 Hlstorlc Cost Value 31M212024 Value 3111212023 Investrnents ot Gonoral Fund Church of Seolland units Deposrt Fund - B&K Fabri¢ Fund Church of Scotland uni15 DeFosiI Fund J Arthur Camoron Mgmorlal Fund Church of Scotland units Charifund units Unit8 Prico £ 4600 6.38 3313 17C 29348.00 1700.00 26818.00 1700.00 3260 6.38 3053 21C 20798.80 2100.00 19005.80 2100.00 980 478 6.38 14.7240 553 404 6252.40 7038.07 5713.40 6859.25 11123 67237.27 62196.45 The acojunts were approved by the lfjrk Session and Finan(aal Board on ZQLS For and on behalf of the Kirk Session and Financ1 Board Sosslon Cl•rk Trwurnr
Scottish Charity No.. SC016053 Balmaclellan, Kells and Dalry Church Year End 31 December 2024 Congregation No.. 080493 Notes to the Accounts 1 Movement in Funds At1Jan 2024 Extra Ordinary At 31 Dec 2024 Roceipts Payments Unrestricted Funds General Fund Designated Fabric Fund 18886.96 42585.88 61472.84 31647.16 1882.37 33529.53 25863.64 1279.04 27142.68 -763.00 23907.48 43189.21 67096.69 -763.00 Rostrictgd Funds Balmaclellan Fabric Fund Kells Fabric Fund Sunday School Fund Dunkeld Grave Fund Johnston Grave Fund Mabin Grave Fund Maxwell Grave Fund Newall Grave Fund Wilson Grave Fund 3959.03 0.00 630.93 2765.21 455.85 190.45 256.84 64.27 72.43 8395.01 232.62 0.00 9.60 42.07 3131.76 1059.89 0.00 640.53 2807.28 462.79 193.35 260.75 65.25 73.53 5563.37 2.90 3.91 0.98 1.10 300.12 3131.76 0.00 Endowment Funds BlainlDunkeld Bequest M¢NaughtlSorbie Trust J A Cameron Memorial Fund R S Watt Fund McGuffog Trust Spalding Bounty 1379.82 1575.20 10255.52 1795.31 881.33 1248.94 17136.12 20.99 23.97 650.30 25.18 13.41 49.30 783.15 1400.81 1599.17 10755.82 1820.49 894.74 2787.40 19258.43 150.00 1489.16 1489.16 150.00 Totsl Funds 87003.97 34612.80 30424.44 726.16 91918.49 Pu oses of Desi nated Funds Fabric Fund.. The Trustees have set aside funds for the maintenance of the Church propety and the Manse. Pur oses of Restricted Funds Balmaclellan Fund.. These funds are designated for the use and maintenance of Balmaclellan Church. An annual income is received from the P J Douglas Trust (not administered by the Trusleesl as well as private donations. Donations were also received into the Fund from a fvnd raiser called Friends of Balmaclellan Church, Kells Fund.. A new fund was begun by the Trustees 2011 through a fund raiser called Friends of Kells Church. Donations to this fvnd a designated for the use and maintenance of Kells Chur¢h. Sunda School Fund.. This Fund is for re-establishing the Sunday School in future. The Ounkeld Johnston Mabin Maxwell New811 and Wilson Grave Fund$ are ring-fenced within the General Fund for the upkeep of the respective family graves.
Scottish Charity No.. SC016053 Balmaclellan, Kells and Dalry Church Year End 31 December 2024 Congregation No.. 080493 Pur oses of Endowment Funds BlainlDunkeld Be uest and the McNau at the discretion of the Kirk Session. Cameron Memorial Fund.. is to be used to maintsin the car-park at Kells Chur¢h. R S Watt Fund.. is lo be used to provide bibles to children baptised in Balmaclellan or Kells churches. The McGuffo TrusL is an old endowment to piovide for the poor of the Balmaclellan or Kells parishes. Boun is an old endownment lo provide for the poor of Balmaclellan and Dalry parishes husorbie TrusL Funds may be used to assist the poor of Ihe parish Notes to the Accounts continued Anal sis of Income Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 2 Donations WFO Scheme (non Gift Atd) 3goLF_4Z_ Gift Aid donations 4667-10 Tax Reoovered on Gift Aid Donatioi Ordinary Offerings {Open Platel Other Offerings other Donations (non Gift Aid) Weddings and Funerals Total Donations 1579.00 8982.12 13978.64 1785.95 1579.00 8982.12 13978.64 1785.95 0.00 2979.00 650.00 29954.71 1910.00 9759.89 0.00 1812.55 0.00 1271.00 1420.00 16173.44 2979.00 650.00 29954.71 0.00 3 Bank Interest General Fabflc Restricted Funds Endowment Funds Total Bank Interest 212.40 623.27 212.40 623.27 128.85 196.18 1160.70 179.52 394.77 123.63 166.59 864.51 128.85. 196.18 196.18 835.67 128.85 4 Investment Income General Fabri¢ Restricted Funds Endowment Funds Total Investment Income 709.25 549.10 709.25 549.10 171.27 586.97 2016.59 613.69 467.40 107.96 526.29 1715.34 171.27 586.97 586.97 1258.35 171.27 5 Other Recei Life & Work Rent of Session House Miscellaneous Income 252.00 600.00 100.00 952.00 252.00 600.00 100.00 952.00 294.00 60.00 0.00 0.00 354.00 6 Extra Ordlna Income Spalding Bounty shares cashed in 1489.16 1489.16 0.00 10
Scottish Charity No: SC016053 Balmaclellan, Kells and Dalry Church Year End 31 December 2024 Congregation No.. 080493 Notes to the Accounts continued Anal sis of Pa ments Unrestrlcted Funds Restrl¢tod Funds Endowment Funds Total 2024 Total 2023 7 Cost of Generatin Funds Offering Envelopes 0.00 0.00 70.44 8 Charitable Activities Ministry and Mission Stipend Fund Presbytery Dues Local Staffing Costs Ministers Expenses Locum Stipend Pulpit Supply Organist Salary Cleaner Salary Other Local Costs Church Office Expenses Church Newsletter Life & Work Choir and Music Fundraising Expenses Miscellaneous Expenses Building Costs iog-od- Church Fabric Maintenance 16134JtL Organ Maintenance Church Light & Heat Church Insurance Upkeep of Grounds Manse Fabric Maintenance Manse Insurance Manse Light & Heal Manse Grounds 3519.00 1042.00 3519.00 1042.00 4542.10 0.00 697.28 5252.64 1840.00 1200.00 0.00 697.28 5252.64 1840.00 1200.00 0.00 512.04 10888.53 128.32 1130.00 0.00 292.33 0.00 0.00 140.25 0.00 70.69 292.33 0.00 0.00 140.25 0.00 70.69 125.15 0.00 252.00 671.25 53.50 289.50 1801.04 720.00 3429.45 6005.75 1801.04 720.00 5012.85 7554.11 150.00 81.00 237.08 814.17 0.00 30424.44 3298.11 0.00 4713.45 6997.52 131.25 193.19 576.90 804.32 534.60 35841.73 1583.40 1548.36 150.00 81.00 237.08 814.17 0.00 27142.68 3131.76 150.00 9 Extra Ordinary Expgnsgs Costs related to sale of Dalry Manse Costs related to planned new manse 163.00 600.00 763.00 163.00 600.00 763.00 0.00 0.00 0.00 0.00 0.00 11 Ministerfs Stipend All Church of Scottand congregations ¢ontribute to the National Stipend Fund whFch bears the costs of all ministers, stipends and employevs contributions for national insurance, pension and housing and loan fvnd. Ministers, sttpend$ are paid in accordance with the national $b'pend scale, which is related to yeaTS of service. For the year under review the minimum stipend was £31,642 and the maximum stipend in the fifth and subsequent years was £38,884 11
Scottish Charity No". SC016053 Balmaclellan, Kells and Dalry Church Year End 31 December 2024 Congregation No.. 080493 Notss to Accounts continued 10 Trustee Remuneration and Related Party Transactions The Intemiin Modorator and Loeum Minister received £697 towards their travel expenses. Geoff Davidson reiVed £1200 as organist. Expenses amounting to £1171 were reimbursed to a Trustee and one related party. 2024 2023 12 Collections for Thlrd Par0$ Abbas Rest Save The Children R.N.L.I CD Food Bank DEC- Turkey Earthquake Appe81 483.00 216.51 51.80 0.00 0.00 751.31 975.00 0.00 0.00 125.00 39.00 1139.00 endix Funds Held On Behalf Of The Congregation By The Church Of Scotland General Trustees Hlstori Cost 2024 2023 Units Price Ca Ital A Consolidated Fabric Fund of Balan at 31 Dec 2024 Growth Fund Income Fund Deposit Fund Net from Dalry Manse Sale coun 6532 1773 6.38 11.06 20698.84 15317.13 18461.82 264750.34 319228_13 41674.16 109.38 18461.82 264750.34 344495.70 38081.56 19432.08 18461.82 0.00 75975.46 Revenue A¢count Opening Balance 01 Jan 2024 Add Income - Dividends recewed on Growth Fund Dividends receNed on Income Fund - Interest received on Deposit Fund - Interest receNed on Revenue Ac£ount 11474.68 9107.33 881.82 1063.80 933.49 596.59 3475.70 2381.15 Less Revenue released - Administration Costs - General Fund Fabric Fund 194.70 0.00 0.00 194.70 14755.68 13.80 11474.68 Balancè at 31 December 2024 Ministries and MissSon Con butlon Ministries and Mission Contributions Less.. Endowment Income Glebe Rent 2025 23263.00 21716.00 5306.00 4211.00 3905.00 5489.00 9517.00 0.00 13746.00 9394.00 8203.00 3519.00 Less.. Vacancy A]lowan Net Requirements 12
Scotbsh Charity No.. SC016053 Balmaclellan. Kells and Dalry Church Year End 31 December 2024 Congregation No". 080493 Extra Notes to Accounts General Designated Fabric Restrict¢d GenlFabric Endowments Total 10 Income WFO Scheme {non GiftAidl WFO Scheme IGiftAidl Gfft Aid Donations Tax Re¢overed on Gift Aid Donations (non Grft Aid) Ordinary Offerings (Open plats) Weddings & Funerals Legacies Regular Fund Raising Grant Bank Interest Received Investment Income Life & Work Rent of Session House MiSlIaneouS Income 1579.00 3604.62 4667.50 1579.00 3604.62 5377.50 13978.64 2979.00 1785.95 650.00 0.00 528.80 0.00 1160.70 2016.59 252.00 600.00 100.00 34612.80 710.00 0.00 13978.64 2979.00 1785.95 650.00 0.00 528.80 0.00 212.40 709.25 252.00 600.00 100.00 31647.16 33529.53 623.27 549.10 128.85 171.27 196.18 586.97 1882.37 300.12 783.15 pg7 11 Expenses Offering Envelopes Minister's Stipend Locum Stipend Presbytery Dues Ministerf5 Expenses - Travel Minister's Expenses - Council Tax Minister's Expenses - Phone Organist Salary Church Office Expenses Church Newsletter Pulpit Supply Life & Work Choir & Music MislIaneOUS Expenses Church Fabric Maintenance Organ Maintenance Church Healing & Lighting Church Insurance Upkeep of Grounds Manse Fabric Manse Insurance Manse Electricity Manse Grounds Fundraising Expenses Per Trial Balan Fabric Expense paid out of General 0.00 3519.00 5252.64 1042.00 697.28 0.00 0.00 1200.00 292.33 0.00 1840.00 0.00 140.25 70.69 108.00 720.00 3429.45 6005.75 0.00 81.00 237.08 814.17 0.00 0.00 25449.64 414.00 25863.64 0.00 3519.00 5252.64 1042.00 697.28 0.00 0.00 1200.00 292.33 0.00 1840.00 0.00 140.25 70.69 1801.04 720.00 5012.85 7554.11 150.00 81.00 237.08 814.17 0.00 0.00 30424.44 1693.04 1583.40 1548.36 150.00 1693.04 414.00 1279.04 3131.76 150.00 3131.76 150.00 30424.44 27142.68 13