Trustees' Perspective: The heartbeat of our faith

Generosity is more than a virtue; it's the heartbeat of our faith. The Church's mission thrives on the generous contributions from our members. Living generously is our shared duty, ensuring that our financial resources are used wisely to further the Church's work, rather than hoarding them.

Our aim is to wisely allocate resources, understanding that not all initiatives can be funded, even if they hold significant value.

The reality is that the needs often surpass the available funds, making prioritisation essential. Congregational support, through Giving to Grow, is crucial. Remarkably, 71% of Church of Scotland congregations cannot cover their ministry costs, leaving only 29% able to meet their financial responsibilities fully.

Under Giving to Grow, congregations contribute 50% of their total assessable income – income available to meet the normal purposes of a parish church – excluding things like legacies and restricted grants – towards the cost of their ministry (Ministry Here). After meeting this initial cost, they then contribute 35% of the remaining income until they pay twice the cost of their ministry (Ministry Elsewhere). Additionally, a flat 10% of all assessable income supports shared activities. For instance, the cost for a full-time equivalent Minister of Word and Sacrament in 2024 is £49,425 including stipend, national insurance, employer pension, death in service and income protection contributions. A congregation with a 0.5FTE minister would thus be assessed at £24,713.

"Our vision is to revitalise existing congregations and establish new worshipping communities."
This highlights a critical challenge: costs outstrip income, even on something as important to the Church of Scotland as parish ministers.

Eighty-nine percent of congregational contributions to Giving to Grow are allocated to parish ministries, underscoring their vital role in church and community life. This leaves minimal funds for other essential expenditures. The national church's budget heavily relies on congregational contributions, currently £39.4m of which £35m is spent on parish ministry costs. Other items of local expenditure including transition funding, Presbytery start up and contingency funding, as well as Seeds for Growth funding brings total local expenditure to approximately the same amount as congregational contributions.

As Trustees, we face the daunting task of ensuring our reserves do not run dry, akin to the responsibilities of Elders as local Trustees managing local congregational funds. This financial strain necessitates a thorough review and likely reform of our current operating model.

The Trustees have warned of financial challenges and acknowledge how much we rely on the steadfast giving of our members. Despite falling numbers, members have continued to give generously, though inflation has impacted this giving. To achieve sustainability the Assembly Trustees recognise a more fundamental change of direction is needed. Further cost reduction must take place, guided by the national prioritisation project but it will not provide the solution to the Church's overall financial situation. There needs to be a rebalancing of the way in which ministries are provided and supported. Ministries are our priority, yet the stark reality is that only 29% of charges are paying for the cost of the ministry they receive. The General Assembly has tasked us with the solemn duty of balancing the Church's forward budgets while prioritising investment in mission and evangelism. Our vision is to revitalise existing congregations and establish new worshipping communities.

Living Generously is our collective responsibility and our aim is not to hoard financial resources but to ensure that they are used wisely to carry out the Church's work. Setting priorities does not mean that our other work is not valued. The demand will always be greater than the available resources and the challenge is deciding what work should be funded over work that cannot. The Assembly Trustees are dedicated to steering the Church of Scotland towards a sustainable future. With the continued generous support of our members and congregations, we aim to fulfil our mission, ensuring that our financial practices reflect our commitment to faith, generosity, and community. Together, we can navigate these challenges and secure a vibrant future for our Church.

Rev David S Cameron

Convener, Assembly Trustees