The Church of Scotland Craigowl Church of Scotland, Dundee 58 Turnberry Avenue Dundee DD2 3TP REPORT AND ACcOUs Year Ended 31 Ikeember 2024 CongregAtion No: 281726 Cbarity l¥0: SC0217(a
Reference and Administrative Information Charity Name.. Cr3igowl Church of Scoiland Dundee Charity Registration NumlKr: SC021763 Congregation Reference No: Contaci Addre&s: On l July 2024, Chalrner5 Ardler Church (SL021763) and %trathmartine Church {SCOI 8015) uniied io become Crnigowl Church {SC021703). The Su8thmartine buildings hake closed and will be 1 on ihe mark¢1 and the new ¢ongreBalion meels in premsscs prcviously occupied by Lhalmers Ardler Lhurch. Trusttts At the time of the union, 50mc ofthe TnLslees of each congr¢¥alion decided io retire or sthnd down I rle¢s. 1'kn5e who becam¢ "InLsl¢es of Crai¥owl Church * the union ar¢: Interim Moderator Fldprg Principal OffKe-bearers Interim Moderalor Session Ll¢rk.. Church Tre&sureT'. Inde ndent Eixrniner B*nkers Bank of Scoiland. 65-69 Murrdygale Dundee DDI 2EA
Trustees, Annual Report Year ended 31 December 2024 Structure. Governance and Management Governing Document The Church is administered in xcordance with the tk¢d of cotitUtion (Unitary Fonn). Reernitment nd Appointment of Trustees Ilnder the Deed of Constitulion (lJniW Form). MeMTS of the Kirk Session arc the charity truslees. I'h¢ Kirk Session members ar¢ th¢ elders of the church and are chosen from those members of the church who arc considera to hav¢ the Rppn)priate gifts and skills. "The Ministrr. who is a mcmber ofihc Kirk SSion, 15 elected by the congre¥alic)n and inducil b) PrLsbytery. In thc absence of a Minist¢r. Presbytery appoints an Interim Muderator. •1 has fulfilled this rol¢ since Craigowl Chur¢h H'&s fonncd following the union ot" LhalmeTS Ardler Lhurch {SC021763) and Strathmartine Church (SCOI 8015) on I July 2024. Orgvdniiatlonl Strueturn The Kirk Session is chaired by the Minister or Inierim Moderator arHJ meets monthly from September to June each year. Additional meelings may called if required. Thc church is part of the Presbvtery of P¢rth. The Presb)'lery Plan required thai the two congregalions mcntioned unite lo fonn u new congregation and this achieved on l July 2024. The congrL'galion is now uclively seeking 10 ap)in1 a mini%ier. Ilntil this aptx)iniment is rn¢. services will. & in the pasl 3 years. led by various ministers and Worship l&¢rs. Objectlves and Activities The Church of kotland is Trinitsrian in doctrine. RefornKd in tradition and Presbyterian in lIly. It exisls to glorify God and to work for the advanccmenl of Chrisl's Kin8dom throu8hout the world. As a national (-hurL'h. il aL'kn()w1L8C$ a distinclive call and duty io bring the ordinances of religion to thL' people in every parish of Scotland ihrough a lerrilorial minislry. li ¢lH)perales with other Lhurkhes in vurious LxumL'niial M)die5 in Sc()tland and b¢yond. Craigowl chUh merts for worship in the morning ev¢T)' Sunday. The Sacrament of Communion 15 obscrved four times per year at the morning service. On Sunday mornings there is a group for young FKople. Tea and colTee are served afi¢r th¢ morning service. Onc¢ a month one of our elder5 lead5 a short service in Turriff House. the loca] Residential Home. VaTiOUS groups meet within the church during the w(fk. Thc Wclcom¢ Oroup meets every week and is altended by around 25 people. some from the church and me from the community. It is a plac¢ wherc those who come find friendship and enjoy STThkers and &tivities. Th¢ Friendship Group. attended by around 28 0p1¢, meets forinightly and there is a syllabus of skerS. In addition to giNTrng a donation to church funds. this group supwrted three l(Kal charities: Stsrter Packs. Dundee Dragons and Cairn Fowk. There is a British Sign Language Group (BSL) that is attended by around 20 people. again from Ix)th the congregalion and the community.
The Welcome and BSI. Groups covered and filled 101 shoe Ix)xes for the Bl)thswood SboeiK)x Appeal. The contents were donated by members of thc congregation. Boxes of knitd blankets and clothes were also sent. There is a Toddlers. Group once a week where toddlers and their carers get together. This Provides a place for the children lo play and an opwrtunity to find frien(tship and supwrt for the adults who come with them. A Badminton Group and an Indoor Bowling Group. attracting around 40, meet weekly. The pr¢mises are also used by non-churrh groups. Tayside Young Lives. a group offering sUprt to very young mothers, meets weekly and Dundee Carers Centre also m¢el weekly. A Family Cooking Group (Dund¢e City CounciVArdler Primary School) h&8 conducted cooking cl&sses for families in the community sing the kitchen and hall. In late 2021. an agreement w&s signed with YMCA for a Youth Worker to be bwd in the church 16 hours p¢r week work among the young people in the comrnunity. This worL which has been financed from legacies and donations, commenced in Januat), 2022. There ar¢ now two groups running - one for P6 and P7 pupils and one for teenagers. The Youth Worker left in June 2024 and the clubs are curT¢ntly being run by a team from YMCA and volunteers from the congregation. Before Christsn&s, some of the young people and volunteers visited the local sheliered housing accommodation where they sang carols and chatted to residents. The organisation of Youth Work is CUTrently being discussed as the agreement with YMCA will n¢ed to b¢ r¢viewed. The Ladies Bible Study h&s continued to meel weekly on Zoom throughout the year and this is attended by around 20 ladies. Once a mondL there is a congregaiional Prayer meeting and this is also held on Zoom. There is a group of members who are available to pray for individuals after each service. Tr team keep a list of people requesting prayers for healing and organise a prnyer chain which offers emergency prayer for individuals in difficult circumstances. During the six weeks of Lent 2024 individuals were encouraged to pray for the church. the aation and the nations of the world and meTiaJ wa5 available to suggest some topics for prdyer Pastoral care is provided by elders and others keeping in louch with people on a regular basis. Currently an Ordained Local Minister h&s been allocated to the church io assist with pasloral care. particularly funerdls. During the peri(*l when there h&s been no minister in WSL efforts have made to eosure that the congregation has been kept informed aEK)ui how to acce&s pastoral care when required. Caring for the community in wlllt is now a very large parish is a challenge which will be addressed further when a minister is appointed. A magazinelnewsletter is produced regularly and dislributed by email io those who are on line and delivered to those who are not. Communication is also via Facelyx)k and Inslagram. The parthership with the Presbyterian Church of Africa congregation at Kayole. Nairobi. Kenya is currently under revtew. The church continues to be involved in various astttts of the community. As there is no minister, the chaplaincy of the local primary Schools is currently not Ex)lble. but one member works as a volunteer there. One of the elders attends meetings of the local community workers and keeps the chuT¢h infomied about various initialives. We have excellenl working relationships with social WOTk and education professionals working in the area.
The parish lies within an area of greal need where many face challenging life circumslances. particularly with the current cost of living crisis. During the year. the Larderfa)Chalmer5Ardler has become the Lardercalcrdigowl and it continues to be available onc¢ a week. The food supplies are finawed by Dundee City Council and by donations from charities and the congregation. The Larder is run by volunteers from the congregation and is greaily appreciated. Numbers have decre&sed a bil recently with around 35 people attending, benefitting around 85 individuals. Future funding is Ullcern at this time. but it is hoped that the Larder will be able to continue &s the need is slill there. During the ycar. collections were tsken for Tear Fund and Practi1 Actiory with a total rf £1.029 b¢ing donated. Members of the congregation Ix)ught over £1.61K) of items from the Leprosy Mission caialogue at christhS Th¢ church, halls and mans¢ are modern and in excellent condition. The manse has been let for the period when th¢re has been no minister but it is now being redecorated and some repaiT5 are being carried out in prcparation for a new minister being ap)inted. Achievements and Performanee The roll at 31 December 2024 was 263. the congregalions having come logether on l Juty. Around 80 attend Sunday services. Worship is led by a music group comprising all age groups and a variely of instrumenis. Both traditional hymns and modern songs are used. and words of songs, Bible readings, videos etc are made available using a mullimedia sel up. All ne¢e&sary li¢enc¢s held thr(wgh Christian Copyright Licensing Inlemational Sernions are available on the church website. All volunteers who work with children anIor vulnerable adults are r¢gistercd und¢r the ProttiOn of Vulnerable Groups (Scotland) Act 27 and new voluntttrs are put through this pr(Kess. The Kirk Session and all children's v40rkers tske seriously their obligaiions in respect of child proie¢tion and all have been irdined. A Safeguarding Cowordinator and Deputy are available for anyon¢ to consult. A Data Prolection Officer 15 in place and all da protection legislaiion is adhered to. The following wlicics are in plxe: Brilw and ProcuremenL Equality. Diversity and Inclusi(. Conflict of Inlercqt. Data protli0n. Dats Retenlion. Health and Safety, Legitimate Inlcrests Ass¢ssmet)l. and Whistleblowing. The Privacy Notic¢ is displayed within the building Financial RevieT¥ Prepr*tioD of Accounts The accounts have been prepared by accnMls accounting for the firsl time this year. Previously. Ihe accounls wcrc prcparcd on a receipts and paymcnts b&8is. This change required after the union of ChalmLrs Ardler and Strathmartine churches. after the incorne for the year exceeded the thrcshold of £250.(X)O.a5 required by accounting standards. Under aCcnl accounling. income IS Tccognised when earned. nol just when cash is received. and expenses are recognised when incurred. noi jusi when paid. This means that ilems such as debtors, creditors. and accruals are now reflected in the financial 51alements. The trustees believe this change will enhance transparency and accountsbility Io 51akeholders. The principaI source of income is from weekly and monthly offerings. along with recovered on the Gift Aid Scheme. Having fomied a union on l July. meaningful comparisons of the levels of giving with the figures in 2023 are not W)$5ible. but the church remains in a healthy wsi(ion financially and w&s abl¢ to meet all its commilments.
Reserves policy At year end. th¢ Church h¢ld UDTuth¢ied cash fi]nds of £ 328.195 of which £17.512 is designated for fabric costs, £4,133 designated for developing and mainthining the Living Rix)ms and £124.762 held in the Bequesi Trund which is designaied for the costs of employing a y.outh 'Orker and other projeci.4. The ombined ba18n¢e of £181.788 in the General Fund Reserve Fu1 and Itsveslments is ¢onsMlered to be an adequale reserve. The Church also held restricted fimds of£1 9.871. giving an ove[811 tothl funds of£348.066. Statement of Trustees, Responsibilities The members of the Kirk Session musl prepare financial ststements which give sutTicieni detail to enable an appreciation of the transaclions of the Church during the fInCIal vear. The meMrI of the Kirk 110n are re5tMinsible for keeping proper aLcouniin¥ rvcords which mw%l r¢fleLi th¢ financial pisilic)n ()f the L hurch at that lime. 'fhis must k done to ensurc that thc financial slatcments comply with the Charitics and Trst¢¢ Investm¢nl (Scotland) Aci 2(Ki5. the Chariiies Accounts (Scolland) Regulauons 2(K16 and the Regulalions Anent Congregational Finance approved by the General Assembly of the Church ot" Scoiland in 21107. 'Ihey are al.so responsible for safegulirding the &ts of the Church and must lake re&soDable steps for the prevenlion andlor delection of fraud and other irregularilies. I1ppro.Cd b). thc Trustees and signcd on their half. Susion Clerk D*te: 17 Juty 2025
Craigowl Church of Scotland Dundee SC021763 Independeni Examin&s Rqx)rt to thc Trslee5 of Craigowl Chutch of ScutlaTKI Dund¢c I r¢wJrt on the aUnts of the charity for the year ended 31 December 2024 which art set o•t on pages 8 to 13. Respective resp)nsibilities of trUe¢S and examiner 'rhe ¢harity'S trslee$ are resFx)nsible for the preparation of the accounts in acran with tlk icrnis of the Charities Trustee Investm (scotla1) Act 2(A)5 a1 chariti Accounts (ScotlaThf) Regulations 2006. lThe charity tnL8tees cO$1der that the aall requirtm¢nt of Regulation I l ) {d) of th¢ A)UDts Regulations dc Dot apply. It is my rG8p)nMbility to th¢ oUTrts &8 rcquir¢d uTrJcr s¢¢tion 44(1} {¢) of the Acl and to ststc wheth¢r particular matttts have com¢ lo my atto)tion. Basis of independent examinees statement My examinalion is carried oul in accordance with Regulafion J l of thc Charities Accounts (Scotland) Regulations 2(Th. An examination includes a review of the 8ccoun(iog records kcpt by the charity Bnd cornparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures ITJ the accounts, and seeks explanations frorn the trleeS concerning any such matters. The procedures undertaken do not provide all the evidence thai would rcquircd in an audiL and consequently I do rt express an audil opinion on the view given by ihe accounts. Indq)endent enIn&5 statement In the course of my ¢xamination, no matter has come to my attention l. which gives me reasonable cause to believe that in any material resrt the requirem¢nts': • to keep accounling re4x)rds in )[dance with Seciion 44 Oxa) of ib¢ 2iK)5 Act atMI Regdation 4 of the 21K16 Accounts Regulations, and o to prepare accounts which accord witlk the ¥COunti records and comply with Regulalion 9 of 201 Accounts Regulations have not m¢ or 2. to which, in my opiniotL attcntion should b¢ drawn in order to ¢nabl¢ a proper und¢rstanding of the counis lo be rLachL.d. Date 17 July 2025 * Ple&se deletr the wor&$ in brack¢ts if they do not apply
Cral owl Church of Scotlan Dundee Statement of Flnancl l Act r 2024 •ren ¢em Unrnstrl¢tod Funds Re8trl¢t Fund* Total 2024 Total 2023 2024 2024 Inc Nots Donatlon• Grants L8gaclo8 Invo8tmènt Income Bank & Oep081t Intere•t 84,609 4,165 42,514 1,754 3,308 136.350 62,766 73,124 272,240 9,165 1,000 93.774 5.165 42.514 1,898 3,308 146.659 66.575 78,452 291.686 86,415 15,200 2,150 10 144 75 103,840 10,309 3.809 5,328 19.446 Transfef of union balanc• Transfer of Investments Total R 01 10 103.840 Charltable actlvttles 97.645 12.185 109,830 85,221 Tot•1 Ex ndttur• 97,645 12.185 109,830 85.221 Net Incom• 174,595 7,261 181,856 18.619 Reconclllatlon of Funds Totsl funds brought fovwanl 153,600 12,610 166,210 147.591 Totsl lund• ¢arrl¢d forward 328,195 19,871 348.066 66,210
Funds 2024 Fwmjs 2024 Tctsl 2024 Totsl 2023 InstMantS 74.B78 5.472 Cash at bank hand Oebtorn 251,437 2.823 14,399 1.210 11 2,823 AMCnIS lalhr¥J du• ¥nthin ye•r -743 -743 253,317 14.399 287.718 18e.210 T¢tsl A•s•ts Funds Re$tnd•d Ben•voknt Fund Cornmunty Lwder Kayokn Fund Wel() Group Bntssh Sn Language IBSLI Lrttle cn8lm&rn Frendship Grow) Ir¥J club 5,418 1.435 3738 2.487 5,d18 1.435 3.736 2.487 1,$47 3.936 3.736 151 758 758 758 332 147 147 Invgjtrnents at mth•t vak S,4n 19.871 5.472 19.871 12.610 D4 Fabnc Fund Livlng Ro)mi t FuThJ 17,512 4133 124,762 146,407 17.512 4.133 124,762 146.407 10.712 3.1 82.213 Genoral Fund R•8eNe Fun In¥eBtmvmts 81 mth•t v•1 91.536 15.374 74 878 181.788 91.538 15.374 74.878 181.788 71.387 71.387 Totsl Fur Tho nts ¥wr• ¥wov•d S•8B¥Jn 17 Juty 202S FC and on behalf of the Kilk SOM• ond Ffft8noal 80d
Crai owl Church of un 1 Tst88 Remuneratlon and Rol•ted Party Tr•nMclkn During the year no trust receNed palient of expenses incurrèj. No Trustee r&ved remurwation during the year. There VI related paty transtS duriw the year. 2 Mo¥emwt In Fund• At1Jan 2024 Al 31 Dec 2024 Rpts Paymts Trnnsfef5 From Strath at1Juty Unrnstrlct•d fvnds Fabrbc Fund IDeswnkna) Living Rocffis (Designated) Bequest Fund IDwnated} General Fund Reserve FurKI Investrnenls at Market Value 10.712 3.351 68.19) 71.387 576 1.410 59.941 72,6S9 5.523 628 11.747 17.512 4,133 124,762 91.5 15,374 74.878 328, 195 18.737 16.gJ8 15,374 73,124 135.8 69,428 1.754 135.350 153.6(N) 97.645 RKtrict•d funds Benevdent Fund Communty Lard Kayole Fund Welcome Group Bribsh Sun Laryuyi Group18SLI Lrte Chalme Ffwndship Grcwp Bcr•Aing Club CrawoThvl Under 5's Investments at Market Val 1,547 3,936 3,736 322 6.108 3,549 5,418 1,435 3,736 2,487 88 756 332 147 1.327 129 1.324 192 151 756 755 774 274 165 274 144 10.052 5.328 9.137 5.472 19.871 12.610 11.928 Totsl fund¥ 1eé.210 146,402 109,573 145,027 n•t•d Funds Fabrlc Fund: Trustees have set asKle funds the maintenance crf the Church propety. Llvlng Rooms Fund: Trustg8s have set aSKle for the convernth and mnlene of the okl manse, now the Living Rn$. 8oqueBt Fund: ThL8 ec4npn58S the balance Irom a number of bth)uesis. Frrm the beginning of January Chalmgrs Ardler entered into a three year contrxt wrth YMCA Tay5th for the prOv10n of a Youth Worker. The Y¢xrth w0er is * emthee of YMCA Taysth. 8•nevoknt Fund: Thts is a fvnd to assthKe lo pwbe in aTrJ d(w¢Kffi$ are given SFrfifulty for this purpo Cofflmunlty Larder. This fund was set up as a ¢cThmunrty cdlatrfJrntNe venture lo provth focJ PfOViSK)n for the Ic¢81 Ihts help o19rants recerved fr(¥n varK)us benfxlors. K•yol• Fynd.. This m(Mw 1$ ftx ttte devdcyrnt of 8 tr+inning aff8ngemert wrth Pwish Church, Nairobi, Kenya. Welcome Group.. This group meets tekty aTrJ is 8 plxe we rtrch fflembèts and from th• ¢ommunty find frndship and enjoy sp8erF and athrtw. Brltlsh Slgn Language Group (BSLI This gnyjp meets lo BSL aTrJ B allerK by thurth and pts¥ ffC¥n the CL¥nmunrty. Little Chalmers, Fr*ndship Gr¢p. Club. and Under 5's. 10
Unmtrlct•d R•strfct•d Funds Funds 2024 2024 Totsl 2024 Tptsl 23 An1$ ol Don•llw FWO Stheme Inon Gfft AMI) Grfl Aid Donal)ns Tax ReoThered on Grft AMI Ordinary Offerings Iopen Platel Fabnc Fund Liwng RcKKn8 Bequest Fund Bequest Fund. Y(xth Woth Prr4e Communty Larder Hall Lets DOnathS Cther Incomo 7.203 41.151 13. 8.942 39,716 11.437 1.587 13.864 1.030 41.151 13. 3.469 576 578 13.283 13.263 5.1C 5.1fA8 6,132 2.1PAI | 1.370 2.047 4.829 2.337 93.774 415 2.1 2.047 772 4.057 1 Allnb•trl•• and PAl••lon:. Ministries & MISS 0)ntr Presbytwy Dues 43.1j 43.1tXI 851 28.254 2 Stafflng Minisle¢s Ex[se$ Clean8rs pLPrt Supply 3,751 Fabri¢ Repai(s & Maintenan cou11 Tax '( see note bel) Heal & LwJht InsurarKe 5.524 2.742 5.728 5.524 2.742 5.728 9.756 3.059 2.282 4 Oth•r¢tr.. Prinkn"ng, statthwy gr#J KK)stag8 LNing Ro)ms Combined Bequèst- Youth Wort8r Community Larder Lellar5 Expenses 319 1,431 21,862 8.429 10,623 4,784 109.330 021 628 22,(7 628 22.(67 7.047 97,145 3.576 12,185 was s(Ad 14 January 2025
Mlnl•terf8 Stiw I Chu¥th of Scotland coThJiegakns c(tritNjte to ts NaIKl Sb"kwrM1 Fund 4bthich bears the costs ol all Ministers, stipends aThJ employtrs (tritn5 for rwtional insumnce. pension antl hwsing. and 108n lund. Minislers. stiFends are pahl in accithrK natal stsFnd scale. is rel8led to ar$ of sèmca. For the year under re¥iv the minimum sbp¢nd f8S £31,642 a1 the maximurn strFend M the frfth and subsequent yeafs of seNict £38.884. Inv••bMnts { Church Scotland Tn Amount Con801Klal8d Loan FuThJ General Cororegalil Purpjses £1,737 £42.09) £43.827 Pri 3111 L8wis Christse Beqwsl 8,134 719 £31.885 £51.895 £4.587 Unit Price 3111 2.078 £22.159 £851 £22.983 £885 8on6vo18nt Fund £57,865 2024 2023 7 Coll•ed¢ fer Thlrd Pard Tear Fund 612 417 701 Intemational Just> Mis8ion 428 12
Twslee Remunerat)n and Related Party Transactity During the year no trustee receNed any remuneration or TwmLwrsemenl of exFenses ani no payments We made to any lated parties One perx)n rekled lo a tnjslee vas empw during the year to assist with the maintenance of the premises. 2024 23 Staff costs and numtrs Sala5 and Vdge8 3,751 3,751 Onty one pernon was empbyed dunng bolh 2024 and 2023 and their fo was to a$8isI with the maintenance of the premises. 2024 2023 10 Investments Market Value at 31 Oecember 2023 Market value of Investments transferr*J on 78,452 Unrealwd gain on Vestrts 1,898 Mothet value a131 Oecember 2024 80,35 2024 2023 Deblo Gift Avj Tax Refvnd Due 2,623 13