THE CHURCH OF SCOTLAND DRONGAN: THE SCHAW KIRK CONGREGATIONAL ACCOUNTS ST Year Ending 31 December 2024 Congregation Number: 100597 Scottish Charity Number: SC030714
Drongan: Schaw Kirk Receipt and Payments Accounts Year ending 31st December 2024 EDdowmeni otal Total %und5 Funds Fynds RECEIPTS 2024 2024 2023 2013 24 2023 Donations Legacies FLtnd raising Bank & Deposit Interest Investment income 26.857 2$,857 25,725 236 27.093 236 27.093 210 25.935 Rental of Premise5 Sale of assets Sale of Investments Other Reciepts TOTAL RECEIPTS 27.093 27.093 25,935 PAYMENTS Cost of generating funds IFWOI Charitable Activities Governance Costs 61 30,087 90 27,892 3q087 TOTAL PAYMENTS 30.148 30,148 27.982 Excess of receipts over payments for the year before Transfers -3,055 850 -3A155 -2047 Transfers.. Fabric Fund Revenue Account Excess of receipts over payments for the year 1.945 1945 -£2,047 PAGE 2
Drongan: Schaw Klrk STATEMENT OF BALANCES Year endlng 31st December 2024 UDi*%i¢ltted ResttKied lot Toial Funds Funé% Note G•n•iil DesirfDated 2014 2024 1024 ?074 ?02 2021 k&D sl 8a1 nce 4,877 9.735 14,6 16,659 Movement In the ye•r'. EACP55 reLèlpts over pa¥ment5 for th? year 1945 .5,000 -f2,047 k •. P199111 Ippl•Tr lory•r 6,822 4,735 11,5 14,612 Glft Ald 51111 to be claimed Con501idated Fabrlc Fund Revenue £0 £2,133 £2.133 3903 ShJrod LinkaBe Costs £0 £0 The Accounts were approved by the Kirk Session Fnr and nn hphalf nf tho Kirk Sp¢¢inn Date PAGE 3
Dron an . The Schaw Kirk Notes to Accounts l. Trustees renumeratlon and related party transartion5 During the year. the husband of one of the Trustees received the sum of £780 for dlrties as Church Officièr. One Trustees Imirbisterl received reimbursement of expenses incurred totalling £1413- this includes Travel ?x I I'ic'.l Tax, Manse InsLJrance and Telephone rental. One of the Trustees, received reimbursement of £2(K) for Pulpit supply as a lind Reader. 2. Movement in Funds as of 1st Jan-24 as at >ist De4-24 Receipts Payments Transfers Endowment Funds Unrestricted Funds General Fund Designated Fabric Fund Designated Music Fund Designated Sunday School Fund Designated Church Guild Fund 4,877 6.296 3439 32,093 30,148 6,122 1,296 3439 14,612 32,093 30,148 -5,0 ii, 57 Restricted Funds TOTAL FUNDS 14.612 32,093 30,148 I157 Pur 05e of Endowment Funds No Endowment funds were held by the Church during the year Pur e of RestTiCted Funds The Congregation only hold designated restricted funds Ptsr ose of Desl Fabric Fund.. nated Funds The Trustees have set aside funds for the maintainence of the Church property Music Fund: The Trustees have set aside funds for the purpose of music resources for use in worship Sunday School Fund.. The Trustees have not yet set aside any fund5 for use by the Sunday School 3. Donations: 4. Glants: Éo £0 £0 5. Consolidation of uncashed cheques.. Total.. PAGE 4
Drongan . The Schaw Kirk Income/Outcome Analysis page Unrestritted Restritted Endowrnent Total 2024 Tbtal 2D23 Funds Funds funds Analysls of donatlons FWO. Gift Aid. Ordinary Offerings Tax on Gift Aid donations Other offeringsdonations etc National Giving Day Weddings & Funer315 Grants 20.149 4938 1570 20,149 4938 1570 9,873 4942 210 2LX) 200 7iXI 26,857 26,857 15,725 Investments Fundraisin8 Analysls of payments Cosi of generating funds.. Investment Manager Fees FWO Envelopes 61.15 61.15 61.15 61.15 90 90 Charltable Actlvltles Giving to Grow Allocation Presbytery Due5 Minister Travel expenses Pulpit Supply Other honoraniums Fabric repair & maintenance Manse Costs150% share) Insurance (Churchl Bank Charges Heat & light (Church) CCLI ISO% shared costl Outreach Post, print, stationery. photocopyin8 Telephonelinternet & Web site) Congregational organisations Life & Work Other expenses 15,488 15,488 5,718 437 1298 49 2220 2128 1734 1092 283 1577 107 1413 230 2220 2428 2897 1272 285 2459 114 1413 230 2220 2428 2897 1272 285 2459 114 124 597 124 597 57 633 26 533 ,892 560 30.087 560 30,087 Governance Costs Independent Examiner's fee Other payments: Purthase of assests Purchase of investments 30.087 30,087 Z7,892 Page 5
DRONGAN: THE SCHAW KIRK Ministerfs Sti end All Church of Scotland congregations contribute to the National Stipend Fund w ich bears the costs of all ministers, stipends and employer's contributions for national inswrance, 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 £31,641 and the rh maximum stipend (in the 5 and subsequent years) of service £38,884. Collectlons for Third Parties Name Harvest /DEC MSA Charitv Christian Aid Poppy Scotland Beatson Bothy Garden, Auchincruive 2024 2023 £381 (Envelopes & soupl £185.20 £384 (Envelopes& Soupl £381 IRetiral & Soupl £216 £161.50 £356.21 £53 Total £1848.50 £594.41 PA6E 6
DRONGAN: SCHAW KIRK APPENDIX FUNDS HELD ON 8EHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES Consolldated Fabric Fund CAPITAL ACCOUNT Credit balance held at 31, Dec at cost £34,413 £23, 84 Market value of balance at 31, December £39,297 £25,113 Consolldated Fabrlc Fund REVENUE ACCOUNT Credit Balance as at 31, December £3903 £2133 Growth Fund General Pur 05es No l& No2 account Credit balances held at 31" December at cost £939 £939 Market Value of Balances at 31, December £11,165 £10,202 PAGE 7
AUDITORS REPORT Dron an: The Schaw Kirk Church Of Scotland SCO 30714 Independent Examlner's Report to the Trustees of Dron8an: The Schaw Klrk Ichurch of Scotl I report on the accounts Of the ch•rity for the year ended 31" December 2024 which are set out on p4es I to 7. nd) RespertF¥e responslbllltles Of trustees and exarnlner.. The Charl5 trustees are responsible for the preparatlon of the accounts In accordance with the term Charitles and Trustee InvestmÈnt (Scotlandl Art 2005 and the Charities Accounts Iscotlandl Regulation The Charity trustees consider that the audit requirement of Reeulation I1> Idl of the Accounts ReBui¥tlons does not apply. It is my responsibility to examine the accounts as required under sertion 4411> Icl of the Att Ind tQ state whèther partlcular matters have come to my attention. of the 2006. B•sls ol Independent examlnees ststement: My examination 15 carr6ed out in •ccordance with Regulation 11 of the Charities Accounts (Scotlandl R ulations 2DJ6. An eKamlnation in¢ludes a review of the accountTrn8 re¢ord5 kept by the charity and a compariso of the account5 presented with those re¢ords. It also includes cOnderatIon of any unusual Items or disclosur+s in the accounts, and seeks explanations from the trustees concerntn8 any such matters. The procedures und*taken do not provide all the evidence that would be required in an audit. and consequently I do not express an audit opinion on the vlew 8lven by the accounts. Independent eMIne¢S Slatement: In the course of my examination. no matter has tome to my attention which gives me reasonable cause to believe that in any material respect the requirements to keep ac¢ountin8 records in accordance with Section 44{11 lal of the 21x15 Acl and Regul 26 Accounts Regulations. and to prepare accounts which accord wlth the accountlng record5 and comply with RegulatSob 9 of the 20C6 Accounts Regtslations have not been met. or to which, in my opinion. attention should be drawn in order to enable proper understandlng of th be reached. on4ofthe accounts to Date: PAGE 8
REFERENCE AND ADMINISTRAnvE INFORMATION Charit Name.. Drongan.. The Schaw Kirk Chari Re istration number.. SC030714 Conp,rp2a+ional refprpnce numbpr. 100597 Trustees." Those who acted as Trustees al any time during the year and up to the date on which these bccounts were signed are.. Kirk Session Inde ndent Examiner 8anker Virgin Money 43,Alloway St Branch, Ayr KA7 ISP