2024-12-31-accounts - Tron St Marys Parish Church of Scotland, Glasgow

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The Church of Scotland

Tron St. Mary's Parish Church

RECEIPTS AND PAYMENTS ACCOUNTS

Year to 31 December 2024

Congregation No: 161040

Charity No: SCO17015

Tron St Mary's Parish Church of Scotland

Trustees Annual Report as at 31 December 2024

Charity Registration Number:SC 017015

Congregation Reference No: 161040

Contact Address: Louise Dunn 81 Rockfield Road Glasgow G21 3DZ

Trustees

Kirk Session Andrew Dunn Hazel Dunn Louise Dunn Marion Dunn Stewart Dunn Helen Miller Jean Slimmon Wilma Dale Irene Trotter Yvonne Sheridan

All members of Session also serve on Congregational Board

Congregational Board

Margaret MacLennan Precious Sibanda Elizabeth Simpson Rona McAleer Katie Fox (resigned September 2024) Eileen Mitchell

Principal Office-bearers

Moderator Rev Rhona MacDonald (until 30 June 2024) Interim Moderators Rev Murdo Maclean (from 1 July until 30 September 2024) Rev James Gemmell (from 28 January 2025 until 30 October 2025) Rev Fiona Morrison (from 1 November 2025) Session Clerk Louise Dunn Clerk to the Board: Hazel Dunn

Independent Examiner

Kristina Bowie

Bankers

Royal Bank of Scotland, Princes Street, Edinburgh

Trustees’ Annual Report Year ended 31 December 2024

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Deed of Constitution Model Form.

Recruitment and Appointment of Trustees

Members of the Kirk Session and the Congregational Board are the charity trustees. 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 appropriate 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 appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting.

Organisational Structure

The Congregational Board is chaired by the minister and meets eight times in a year. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session which meets six times a year is responsible for spiritual affairs within the church.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

Trustees’ Annual Report (cont) Year ended 31 December 2024

Achievements and Performance

During the year members of the congregation have been faithful at Sunday worship and our young folk have shown great enthusiasm at the Youth zone. Our monthly bible study has continued, sometimes in person and sometimes on zoom.

One of our elders is a worship leader and he has worked along with our minister in conducting worship.

Our minister and members of the Kirk Session have continued to faithfully keep in touch with our elderly and housebound members and adherents. Our worship continues to be greatly enhanced by our Praise Band, who work along with our Worship Group to bring freshness and enthusiasm to our singing. The church building is also used as the base for a community project whose purpose is to support families in Balornock and the surrounding areas. The project offers group activities for all ages and abilities that build confidence, reduce isolation, promote health and well-being and are open to all within our community and the surrounding areas.

Financial Review

Our principal source of income for the regular life of the conregation is our Weekly Freewill Offering scheme and Gift Aid Offerings. We also receive a considerable amoutn of external grant funding which is restricted towards the work of our family support project.

We are grateful to everyone who contributes and would encourage all our members to give prayerfully in the light of ongoing increased expenditure.

We are extremely grateful to all who organise our fundraising events throughout the year.

Reserves Policy

The Benevolent Fund balance of £10,245 includes the balance of a legacy left to the congregation - see note 2.

The Church also holds £223,594 of restricted funds which have been provided for the purposes specified in Note 2

Trustees’ Annual Report (cont) Year ended 31 December 2024

Statement of Trustees' Responsibilities

The members of the Kirk Session / Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session / Congregational Board are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

Louise Dunn Session Clerk

Thursday 19 March 2026

Independent Examiner's Report to the Trustees of Tron St Mary's Parish Church

I report on the accounts of the charity for the year ended 31st December, 2024 which are set out on pages 7 to 12.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records 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 accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name

Kristina Bowie

Address:

43 Ballantrae Drive Newton Mearns G77 5TB

Date Friday 20 March 2026

Tron St Mary's Parish Church Receipts and Payments Account Year ended 31 December 2024

Receipts Donations 3 Legacies Activities for Generating Funds 4 Bank & Deposit interest energy rebate Total Rental of premises 4 Grants Other Receipts Total Receipts Payments (Notes 5 and 8) Costs of generating funds Charitable activities Total Payments Transfers Excess of Receipts over Payments for the year before transfers Excess of Receipts over Payments for the year	Unrestricted Funds 2024 £ 27,251 - 3,323 - - 30,574 1,005 - 31,579 117 33,301 33,418 1,839 - 8,259 6,420	Restricted Funds 2024 £ - - - 2,030 - £2,030 - 138,353 - 140,383 - 119,845 119,845 20,538 8,259 - 12,279 £	Total 2024 £ 27,251 - 3,323 2,030 - £32,604 1,005 138,353 - 171,962 117 153,146 153,263 18,699 - 18,699 £	Total 2023 £ 38,003 - 3,689 1,489 98 43,279 1,260 154,716 427 199,682 108 199,832 199,940 261 - 20,615 20,354

Tron St Mary's Parish Church Statement of Balances At 31 December 2024

Bank & Deposit Balances Bank & deposit balances brought forward GCVS payroll fund brought forward Movement in year: Excess of Receipts over Payments for the year Bank & deposit balances carried forward Assets Liabilities Marie Curie Church of Scotland Giving to Grow Gift Aid Receivable	Unrestricted Funds 2024 £ 30,609 - 6,420 37,029 - 370 5,887 6,257	Restricted Funds 2024 £ 169,963 41,352 12,279 223,594 - - -	Total 2024 £ 200,572 41,352 18,699 260,623 - 370 5,887 6,257	Total 2023 £ 180,218 40,857 20,354 241,429 2,100 8,571 8,571

The accounts were approved by the Kirk Session and Financial Board on Thursday 19 March 2026

For and on behalf of the Kirk Session and Financial Board

Louise Dunn, Session Clerk

Fiona Morrison, Interim Moderator

Tron St Mary's Parish Church Statement of Balances

Notes to the Accounts

1. Trustee Remuneration and Related Party Transactions

During the year 2024 the parish minister (who is ex-officio a trustee) received £3,098 in respect of Council Tax and travel expenses.

2. Movements in Funds

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----- Start of picture text -----
At 1 Jan At 31 Dec
2024 Receipts Payments Transfers 2024
£ £ £ £ £
Unrestricted and designated funds
General Fund 20,364 31,579 33,418 8,259 26,784
- - -
Benevolent Fund (legacy) 10,245 10,245
30,609 31,579 33,418 8,259 37,029
Restricted funds
Fabric Fund 2,714 1,538 2,280 - 1,972
Climate Challenge Fund 5,576 19 4,858 - 737
Family Support Fund 161,673 138,826 106,175 - 8,259 186,065
- -
GCVS Family Support payroll fund 41,352 6,532 34,820
Total Restricted Funds 211,315 140,383 119,845 - 8,259 223,594
TOTAL FUNDS 241,924 171,963 153,263 - 260,624
----- End of picture text -----

Purposes of Restricted Funds

Fabric Fund: this fund is for the maintenance of the Church property

Climate Challenge Fund: this fund is used to supplement the community and family support work being carried out in the local area,

Family Support Project: this Fund is used to employ workers to work with local families to help them improve their lives and achieve their full potential.

GCVS Family Support payroll fund: these are funds held by the payroll provider

to pay salaries of project workers.

Designated Fund

Benevolent Fund: this fund now holds £10,245 (including interest) - the remainder of a legacy which the Congregational Board wish to use in memory of the legator.

The church would like to thank the following organisations for grants towards the family project:

Glasgow City Council

Impact Funders The National lottery The Robertson Trust GCVS

3. Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Other Offerings, Donations etc Funeral/wedding Donations 4. Analysis of Other Income Rental of premises Fund raising/interest Transfers Energy rebate 5. Analysis of Payments Costs of generating funds Offering envelopes Charitable activities Giving to Grow (National Stipend Fund) Presbytery dues Minister's expenses and travel Other staffing costs Gardener Musicians Cleaning and materials Pulpit supply Council Tax Heat/light/water Insurance Bank charges Church office expenses CCL Licence Grants to church organisations Refuse collection property maintenance other donations to charities Legacy Bank Deposit Tansfer to family support Family Support & Climate Challenge funds Fabric Fund	Unrestricted Funds 2024 £ 6,175 13,415 4,451 2,251 - 960 27,252 1,005 3,323 - - 4,328 117 117 - 1,181 1,749 1,915 3,125 6,115 1,000 1,349 8,033 2,763 288 1,352 470 360 544 2,779 278 - - - - - 33,301	Restricted Funds 2024 £ - - - - - - - - 2,030 30 - 2,060 - - 38 117,552 2,255 119,845 10	Legacy Fund Funds 2024 £ - - - - - - - - - - - - - - -	Total 2024 £ 6,175 13,415 4,451 2,251 - 960 27,252 1,005 5,353 30 - 6,388 117 117 - 1,181 1,749 1,915 3,125 6,115 1,000 1,349 8,033 2,763 326 1,352 470 360 544 2,779 278 - - - 117,552 2,255 153,146	Total 2023 £ 6,749 13,207 4,455 4,364 917 1,573 31,265 1,220 3,695 20,615 98 25,628 108 108 20,000 497 1,439 1,240 3,180 4,746 - 3,146 4,606 1,996 336 4,151 448 504 - - - 300 10,000 424 137,461 5,358 199,832

6. Giving to Grow (Minister’s Stipend)

All Church of Scotland congregations contribute to Giving to Grow for the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale,which is related to years of service.For the year under review the minimum stipend was £31,642 and the maximum stipend (in the tenth and subsequent years £38,884.

7. Collections for Third Parties Marie Curie Poppy foundation Christian Aid Ukraine Appeal Lodging House Mission Total 8. Family Project/climate challenge expenditure Salary and related costs Sessional workers Staff travel Activity costs, materials and catering Contribution to general fund for heat/light/repairs (internal transfer) Total	2024 £ 370 - - - - 370 2024 £ 88,862 5,318 750 22,623 8,259 125,812	2023 £ 250 50 - - - 300

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION

BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

CAPITAL ACCOUNT Credit Balances held at 31 December at cost Market Value of Balances at 31 December REVENUE ACCOUNT Credit Balance at 31 December	2024 £ 2,206 4,303 3,278	2023 £ 6,509 9,077 2,721