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 re￿iVed 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
re￿Iving 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 per￿ntage 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 2C￿6. 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 Financ￿1 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 re￿iVed £1200 as organist.
Expenses amounting to £1171 were reimbursed to a Trustee and one related party.
2024
2023
12 Collections for Thlrd Par￿0$
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
1￿09.38
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
MiS￿lIaneouS 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
Mis￿lIaneOUS 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