## 

## 

|||||||Total|
|---|---|---|---|---|---|---|
||Note|Unrestricted<br> <br>f||Restricted<br>L||2024<br>L|
|Income and Endowmentsfrom:|||||||
|Donationsand legacies||121,468||50,802||172,270|
|Other trading activities||4,397||4,801||9,188|
|Total Income||125,855||55,603||181,458|
|Expenditure on:|||||||
|Raisingfunds||(138,813)||(76,031)||(214,844)|
|Total Expenditure||(138,8l3)||(76,031)||(214,844)|
|Net movementinfunds||(12,958)||(20,428)||(33,386)|
|Reconciliation of funds|||||||
|Totalfundsbroughtforward||254,488||554,605||809,093|
|Total funds carried forward|t2|_241,530<br>Unrestricted|_534,171_<br>Restricted||_ZJsJ01_<br>Total||
|||funds||funds||2023|
|||L||f.||f.|
|Income and Endowmentsfrom:|||||||
|Donationsand legacies||117,031||54,456||171,487|
|Othertrading activities||4,537||4,910||9,447|
|Totalincome||121,568||59,366||180,934|
|Expenditure on:|||||||
|Raisingfunds||(lI 1,591)||(98,562)||(2l0,l53)|
|Charitable activities||(720)||||(720)|
|Total expenditure||(l12,3I1)||(98,562)||(210,873)|
|Nelincome/(expenditure)||9,257||(39,196)||(29,939)|
|Net movement in funds||9,257|-|(39,196)||(29,939)|
|Reconciliation of funds|||||||
|Totalfundsbrought forward||245,231||593,801||839,032|
|Total funds carried forward|t2|254,488||<br>554,605||809,093|





## 

## 

||Note|2024<br> <br>f,|2023<br>f|
|---|---|---|---|
|Fixedassets||||
|Tangibleassets|9|s66J83|616,440|
|Currentessets||||
|Cashatbank andinhand|l0|219,960|203,275|
|Creditors:Amountsfallingduewithinoneyear|II|(11,036)|(10,622)|
|Netcurrentassets||208,924|192,653|
|Netassets||775,707|809,093|
|tr'undsofthecharity:||||
|Restrictedincomefunds||||
|Restricted funds||534,17',1|554,605|
|Unrestrictedincomefunds||||
|Unrestrictedfunds||241,530|254,488|
|Totalfunds|t2|_1lsJ07_|_q9l92l|





## 

## 

## 

## 

## 

## 

## 

## 

## 

## 

## 



## 

## 

## 

## 

## 

## 

|Depreciation and amortisation<br>Depreciationisprovided on tangiblefixedassets<br>residual value, over theirexpecteduseful economic|soasto writeoffthecostorvaluation,lessany<br> lifeasfollows:|
|---|---|
|Assetclass<br>Freehold landandbuildings|Depreciation method and rate<br>5% Straight line|
|Fumitureandequipment|20% Straight line|



## 

## 

## 



## 

## 

## 

|2Incomefromdonationsand legacies|||||
|---|---|---|---|---|
||Unrestricted||||
||funds||Restricted|Total|
||General<br>t,||funds<br>f|funds<br>L|
|Donationsand legacies;|||||
|Donationsfromindividuals|798||10,025|10,823|
|Giftaidreclaimed|23,754||23,7t',||47,471|
|Regulargivingandcapital donations|96,916||17,060|tt3,976|
|Totalfor2024|121,468|_-50,802_||_r?2270|
|Total for2023|ll7,03l|_s4As6||__171,487|
||Unrestricted||||
||funds||Restricted|Total|
||General||funds|2023|
||f,||f,|f,|
|Donationsand legacies;|||||
|Donationsfromindividuals|555||13,662|14,217|
|Giftaidreclaimed|18,385||23,345|41,730|
|Regulargivingandcapitaldonations|98,091|||I15,540|
||_tt?,031_|:|54,456|171,487|



## 

|3Incomefromothertradingactivitie|s|||||
|---|---|---|---|---|---|
||Unrestricted|||||
||funds||Restricted||Total|
||General<br>0||funds<br>0||funds<br>f|
|Events income;||||||
|Othereventsincome|4,387||4,801||9,188|
|Totalfor2024|4,387||4,801||9,188|
|Total for2023|4,537|:|4,910|:|9,447|





## 

## 

## 

## 

|a)Costsoftradingactivities||||||
|---|---|---|---|---|---|
|Costsofgoodssold<br>Allocatedsupportcosts|_|Note|Unrestricted<br>funds<br>General<br> <br>C<br>2g,Og7<br>42,894|Restricted<br>funds<br>f<br> <br>20,305<br> <br>49,656|Total<br>funds<br>f,<br>49,392<br>92,550|
|Totatfor2024|||_l_!-98J_ _WSJ_<br>_r4r9a_|||
|Total for2023|||54,040<br>,**r"*<br>funds|82,647<br>Restricted|136,687<br>Total|
||||General|funds|2023|
|||Note|f,|f,|t|
|Costsofgoodssold|||27,t37|32,991|60,828|
|Allocatedsupportcosts|||26,203|49,656|75,859|
||||||136'687|





## 

## 

## 

|Raising funds expenditure<br>Costs oftradingactivities||||||
|---|---|---|---|---|---|
||Unrestricted|||||
|||funds|Restricted|Total||
|||General|funds|2024||
||Basisofallocation|<br>t,|f||f,|
|Centralministryfirnd||3,999|||3,999|
|Ministers pension fund||8,865|||8,865|
|Widowsofministers fund||7t9|||719|
|Incidental fund||3,802|||3,802|
|Prolongeddisabilityfund||560|||560|
|Ministerialdevelopment fund||80|||80|
|Sick supply tund||t6|||t6|
|Churchhouserepairs fund||1,439|||1,439|
|Presbyteryfees||324|||324|
|Pulpitsupply||1,269|||1,269|
|Worshipresources||2,423|||2,423|
|Magazinesandliterature||2,003|||2,003|
|Childandyouthministry||s38|||538|
|Other||1,589|||l,5gg|
|Unitedappeal|||10,000||10,000|
|Presbyterianwomen|||671||671|
|Presbyterianorphanandchild|||1,354||1,354|
|Students|||640||640|
|Worlddevelopmentappeal|||3,434||3,434|
|Earl Haig|||430||430|
|Otheragencies|||2,301||2,301|
|Grantstoindividuals|||1,476_||1,476|
|MIS||440|||440|
|Bank||40|||40|
|Communication||840|||840|
|ApprenticeLevy||t4t|:||t4t|
|Totalfor2024||29,087|20,306||49,393|
|Total for2023|||32,991|:|60,828|





## 

## 

||Unrestricted|Unrestricted|||
|---|---|---|---|---|
|||funds|Restricted|Total|
||Basisofallocation|General<br> <br>f|funds<br>f,|2023<br>f.|
|Centralministryfund||3,733||3,733|
|Ministerspensionfund||7,688||7,688|
|Widows ofministers fund||763||763|
|Incidental fund||3,932||3,932|
|Prolongeddisabilityfund||763||763|
|Ministerialdevelopment fund||339||339|
|Sick supply fund||34||34|
|Churchhouse repairsfund||1,696||1,696|
|Presbyteryfees||160||160|
|Pulpitsupply||1,893||1,893|
|Worshipresources||952||952|
|Magazinesandliterature||1,091||1,091|
|Childandyouthministry||2,180||2,180|
|Other||||1,904|
|Unitedappeal|||10,50;|10,500|
|Presbyterianwomen|||529|529|
|Moderatorsappeal|||200|200|
|Students|||909|909|
|Worlddevelopmentappeal|||2,351|2,351|
|Tearfirnd|||250|250|
|EarlHaig|||461|461|
|Otheragencies|||6,878|6,878|
|Grantsto individuals|||9,542|9,542|
|MIS||669||669|
|Orphans&ChildrenofMinisters|||1,371|1,371|
|Bank||40||40|
|||27,83'.7|32,99t|60,828|





## 

## 

## 

|Othercostsforgenerating funds|||||
|---|---|---|---|---|
|||Unrestricted|||
|||funds|Restricted|Total|
||Basisofallocation|General<br> <br>f,|funds<br>f,|funds<br>t|
|Staff&ministercosts||49,194||49,194|
|WaterratesforChurchandhalls||180||180|
|ElectricityandoilforChurchand|||||
|halls||7,779||7,779|
|TelephoneforChurchandhalls||634||634|
|lnsurance||2,786||2,786|
|Repairs etcto Churchandhalls||2,616|5,607|8,223|
|Advertising,postage andstationery||1,873||1,973|
|Other professionalfees||375||375|
|Volunteerexpenses||640||640|
|Equipment|||360|360|
|Totrlfior2024|_66I,7||s,967|_12W|
|Total for2023|_57,551||_15,915_|_13,466|
|||Unrestricted|||
|||funds|Restricted|Total|
||Basisof allocation|General<br>f|funds<br>t,|2023<br>f|
|Staff&ministercosts||42,690||42,690|
|WaterratesforChurchandhalls||il0||ll0|
|ElectricityandoilforChurchand|||||
|halls||5,180||5,180|
|TelephoneforChurchandhalls||628||628|
|Insurance||2,653||2,653|
|Repairs etcto Churchandhalls||2,512|15,915|18,427|
|Advertising,postage andstationery||2,421||2,421|
|Volunteerexpenses||||1,357|
|||57,551|15,915|73,466|





## 

## 

|Otherresources expended|||||
|---|---|---|---|---|
|||Unrestricted|||
|||funds|Restricted|Total|
|||General|funds|2024|
||Basisofallocation|<br>f,|f|4|
|Otherministrysupportstaff||41,748||41,748|
|Depreciation|||49,656|49,656|
|Rates andground rentforManse||1,146||1,146|
|Repairs-Manse|||l0;|103|
||_42,894||_49J59|_n,653|
|||Unrestricted|||
|||funds|Restricted|Total|
||Basisof allocation|General<br>t|funds<br>f.|2023<br>f|
|Otherministrysupportstaff||25,108||25,108|
|Depreciation|||49,656|49,656|
|Rates andground rentforManse||1,095||1,095|
|||"r*|49,656|_1_sw_|



||Unrestricted|||
|---|---|---|---|
||funds|Total||
||General|funds||
||f,|L||
|lndependent examinerfees||||
|Examination ofthefinancialstatements|755||756|
|Total for2024|756|||
|Total for2023|720||720|





## 

## 

## 

## 




## 

## 

## 

## 

|9Tangible fixedassets||||
|---|---|---|---|
||Landand|f,'urnitureand||
||buildings<br>t|equipment<br>cc|Total|
|Cost||||
|AtIJanuary2024|993,130|22,826|1,015,956|
|At3lDecember 2024|993,130|22,826|1,015,956|
|Depreciation||||
|AtIJanuary2024|376,690|22,826399,516||
|Chargefortheyear|49,657|||
|At3lDecember 2024|426,347|22,826449,173||
|Net book value||||
|At3lDecember 2024|_s66J83_|:|566,783|
|At3lDecember 2023|616,440|_616440||
|l0Cashandcashequivalents||||
|||2024|2023|
|||c|f,|
|Cashatbank||219,960|203,275|
|Bank overdrafts||(l1,036)|(10,622)|
|Cash and cashequivalentsinstatementofcashflows||_208,9U|192,653|
|11Creditors:amountsfaltingduewithinoneyear||||
|||2024<br>c|2023<br>f|
|Bank overdrafts||11,036|10,622|





## 

## 

## 

|12 Funds|||||
|---|---|---|---|---|
|||||Balence at31|
||BalanceatI|Incoming|Resources|December|
||Jrnarry2024<br>t|resources<br>f.|expended<br>f,|2024<br>t,|
|Unrestricted funds|||||
|General|254,488|125,855|(138,813)|241,530|
|Restricted funds|554,605|55,603|(76,031)|534,177|
|Totalfunds|809,093|181,458||775,707|
||Balanceat1|Incoming|-w,<br>Resources|Balance at31<br>December|
||January2023<br>t|resources<br>t,|expended<br>t,|2023<br>t|
|Unrestricted funds|||||
|General|245,231|l2l,56g|(l12,3It)|254,488|
|Restricted funds|593,801|59,366|(98,562)|554,605|
|Totalfunds|_839W_|180,934||809,093|
||||-?rc,87r.||