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
I1￿57
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 Charl￿5 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 I￿1> 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 cOn￿deratIon 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 e￿MIne¢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
2￿6 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