| Page | |
|---|---|
| Legalandadministrativeinformation | 1-2 |
| Trustees'report | 3-10 |
| Independentexaminer'sreport | 11 |
| Statementoffinancialactivities | 12-13 |
| Balancesheet | 14 |
| Notestothefinancialstatements | 15-28 |
| ThemembersofSessionand | CongregationalCommitteeareasfollows: | |
|---|---|---|
| Moderator | ReverendColinJones | |
| ClerkofSession | MrWJKyle | |
| SessionMembers | MrJMAgnew | |
| MrsLDickey | MrGPatterson | |
| MrsSDingley(Emeritus) | MrJReid | |
| MrWHamilton(Emeritus) | MrRReid(Emeritus) | |
| DrDRLee | MrsDSimpson | |
| MrRMackey(Emeritus) | MrCTennis | |
| MrCMcCandless | MrsJTennis | |
| MrAMcCartney | DrMParker | |
| MrsLHamilton | MrCWilson | |
| CongregationalCommittee | MrDColhoun | |
| MrRDunseith | ||
| MissRTennis | ||
| MsSSpence | ||
| MrDHill | ||
| MrDLogue | ||
| MrRMcCloy | ||
| MrsIMcGregor | ||
| MrSMcLorn | ||
| MrCPeoples | ||
| MrsEPriestley | ||
| MrHSteele | ||
| MrsCWilson | ||
| MrRBlack | ||
| MrsSThomas | ||
| MrTWylie | ||
| FreeWillOfferingConvenor | MrDHill | |
| Treasurer | MsSSpence | |
| Secretary | MrTWylie |
| Unrestricted | Unrestricted | Restricted | Endowmen t |
Endowmen t |
Endowmen t |
Endowmen t |
Total | Unrestricted | Unrestricted | Restricted | Endowment | Total | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| funds | funds |
funds | fund | S |
funds | funds | funds | funds | ||||||
| designated | genera I |
designated | general | |||||||||||
| 2024 | 2024 |
2024 | 202 | 4 |
2024 | 2023 | 2023 | 2023 | 2023 | 2023 | ||||
| Notes | ||||||||||||||
| Incomefrom: | ||||||||||||||
| Donationsandlegacies | 3 | 73,919 | 10,708 | 84,627 | 67,183 | 13,558 | 80,741 | |||||||
| Charitableactivities | 4 | 5,105 | 5,105 | 4,960 | - | 4,960 | ||||||||
| Othertradingactivities | 5 | 525 | - | 525 | 728 | - | 728 | |||||||
| Investments | 6 | 4,924 | 1,105 | 73 | 6 |
6,765 | 3,933 | 1,966 | 580 | 6,479 | ||||
| Totalincomeandendowments | 84,473 | 11,813 | 73 | 6 |
97,022 | 76,804 | - | 15,524 | 580 | 92,908 | ||||
| Expenditureon: | ||||||||||||||
| Charitableactivities | 7 | 105,421 | 50,944 | 156,365 | 106,927 | 51,170 | 158,097 | |||||||
| Other | 12 | 247 | 247 | 481 | 481 | |||||||||
| Totalresources | ||||||||||||||
| expended | 105,668 | 50,944 | 156,612 | 107,408 | 51,170 | 158,578 | ||||||||
| Netgains/(losses)on | ||||||||||||||
| investments | 13 | 26,615 | - |
11,381 | 11,052 | 49,048 | 41,986 | - | (4,613) | 5,779 |
43,152 | |||
| Netincomingl(outgoing) | ||||||||||||||
| resourcesbefore | ||||||||||||||
| transfers | 5,420 | - |
(27,750) | 11,788 |
(10,542) | 11,382 |
- | (40,259) | 6,359 |
(22,518) |
| Netincoming/(outgoing) | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| resourcesbefore | ||||||||||
| transfers | 5,420 | - | (27,750) | 11,788 | (10,542) | 11,382 | (40,259) | 6,359 | (22,518) | |
| Grosstransfersbetween | ||||||||||
| funds | (22,716) | (22,983) | 45,699 | - | (19,074) | (22,955) | 42,029 | - | ||
| Netmovementinfunds | (17,296) | (22,983) | 17,949 | 11,788 | (10,542) | (7,692) | (22,955) | 1,770 | 6,359 | (22,518) |
| Fundbalancesat1 | ||||||||||
| January2024 | 833,333 | 1,360,694 | 760,383 | 102,703 | 3,057,113 | 841,025 | 1,383,649 | 758,614 | 96,344 | 3,079,632 |
| Fundbalancesat31 | ||||||||||
| December2024 | 816,037 | 1,337,711 | 778,332 | 114,491 | 3,046,571 | 833,333 | 1,360,694 | 760,384 | 102,703 | 3,057,114 |
2024 |
2023 |
||||
|---|---|---|---|---|---|
| Notes | |||||
| Fixedassets | |||||
| Tangibleassets | 15 | 2,230,509 | 2,264,110 | ||
| Investments | 16 | ||||
| 3,009,928 | 3,049,891 | ||||
| Currentassets | |||||
| Debtors | 17 | - | 2,106 | ||
| Cashatbankandinhand | 63,867 | 30,815 | |||
63,867 |
32,921 |
||||
| Creditors:amountsfallingduewithin | |||||
| oneyear | 19 | (27,224) | (25,698) | ||
| Netcurrentassets | 36,643 | 7,223 | |||
| Totalassetslesscurrentliabilities | |||||
| Capitalfunds | |||||
| Endowmentfunds-general | 20 | 114,491 | 102,703 | ||
| Incomefunds | |||||
| Restrictedfunds | 21 | 778,332 | 760,384 | ||
| Unrestrictedfunds-designated | 1,337,711 | 1,360,694 | |||
| Generalunrestrictedfunds | 816,037 | 833,333 | |||
| 3,046,571 | 3,057,114 |
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | |
| Donationsandgifts | 2,424 | 1,515 | 3,939 | 1,770 | 3,380 | 5,150 |
| Freewillofferings | 71,495 | 9,193 | 80,688 | 65,413 | 10,178 | 75,591 |
| 73,919 | 10,708 | 84,627 | 67,183 | 13,558 | 80,741 |
| Donationsandlegacies | (Continued) | |||||
|---|---|---|---|---|---|---|
| Freewillofferings | ||||||
| Freewillofferings | 59,742 | 6,988 | 66,730 | 54,258 | 8,430 | 62,688 |
| Freewillofferings-Gift | ||||||
| Aid | 11,753 | 2,205 | 13,958 | 11,155 | 1,748 | 12,903 |
| 71,495 | 9,193 | 80,688 | 65,413 | 10,178 | 75,591 |
| 2024 | 2023 | |
|---|---|---|
| Charitablerentalincome | 5,105 | 4,960 |
| Othertradingactivities | ||
|---|---|---|
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2024 | 2023 | |
| Membershipsubscriptionsandsponsorshipswhichareinsubstanceapayment | ||
| forgoodsandservices | 525 | 728 |
| 6 | Investments | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Unrestricted | Restricted | Endowment | Total | ||
| funds | funds | funds |
funds | funds | funds | ||||
| general | general | ||||||||
| 2024 | 2024 | 2024 |
2024 | 2023 | 2023 | 2023 | 2023 | ||
| GeneralInvestmentFund | 4,680 | 1,105 | 736 | 6,521 | 3,735 | 966 | 580 | 5,281 | |
| OtherInvestmentincome | _ | _ | _ | - | 1,000 | - | 1,000 | ||
| Interestreceivable | 244 | _ | 244 | 198 | - | - | 198 | ||
| 4,924 | 1,105 | 736 | 6,765 | 3,933 | 1,966 | 580 | 6,479 |
| 2024 | 2023 | |
|---|---|---|
| Wages&SelfEmployedstaffcosts | 11,815 | 11,942 |
| Depreciationandimpairment | 37,407 | 36,396 |
| CentralChurchassessment | 58,194 | 55,560 |
| Life&work | 1,326 | 1,358 |
| Professionalfees | 5,880 | 7,446 |
| Printing,advertising&stationerycosts | 646 | 1,102 |
| Light&heat | 14,915 | 15,303 |
| Rates | 1,263 | 2,173 |
| Telephone | 659 | 1,024 |
| Insurance | 8,371 | 7,970 |
| Missions&othergroups | 1,297 | 2,183 |
| Repairs&maintenance | 6,605 | 10,270 |
| Generalexpenses | 1,055 | 1,866 |
| 149,433 | 154,593 | |
| Grantstomissions&charities(seenote8) | 6,932 | 3,504 |
| 156,365 | 158,097 | |
| Analysisbyfund | ||
| Unrestrictedfunds | 105,421 | 106,927 |
| Restrictedfunds | 50,944 | 51,170 |
| 156,365 | 158,097 | |
| Grantspayable | ||
| 2024 | 2023 | |
| Grantstomissions&charities: | ||
| UnitedAppeal | 6,932 | 3,504 |
| 9 | Netmovementinfunds | 2024 | 2023 |
|---|---|---|---|
| Thenetmovementinfundsisstatedaftercharging/(crediting): | |||
| Feespayablefortheindependentexaminationofthecharity'sfinancial | |||
| statements | 5,040 | 5,040 | |
| Depreciationofownedtangiblefixedassets | 37,407 | 36,396 |
| 2024 | 2023 | |
|---|---|---|
| Number | Number | |
| 1 | 1 | |
| Employmentcosts | 2024 | 2023 |
| Wagesandsalaries | 3,852 | 3,442 |
| 2024 | 2023 | |
|---|---|---|
| Financingcosts | 247 | 481 |
| 247 | 481 |
| 13 | Netgains/(losses)oninvestments | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Unrestricted | Restricted | Endowment | Total | ||
| funds | funds | funds | funds | funds | funds | ||||
| general | general | ||||||||
| 2024 | 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | 2023 | ||
| Revaluationofinvestments | 26,615 | 11,381 | 11,052 |
49,048 | 41,986 | 14,967 | 5,779 | 62,732 | |
| Gain/(loss)onsaleofinvestments | - | (19,580) | - |
(19,580) | |||||
| 26,615 | 11,361 | 11,052 |
49,048 | 41,986 | (4,613) | 5,779 |
43,152 |
| Freeholdland | Fixturesand | BlueCoat |
Total | |
|---|---|---|---|---|
| andbuildings | fittings | SchoolVisitor | ||
| Centre | ||||
| Cost | ||||
| At1January2024 | 2,326,954 | 206,801 | 182,820 |
2,716,575 |
| Additions | - | 3,805 | - |
3,805 |
| At31December2024 | 2,326,954 | 210,606 | 182,820 | 2,720,380 |
| Depreciationandimpairment | ||||
| At1January2024 | 282,168 | 60,604 | 109,692 | 452,464 |
| Depreciationchargedintheyear | 23,514 | 4,752 | 9,141 | 37,407 |
| At31December2024 | 305,682 | 65,356 | 118,833 | 489,871 |
| Carryingamount | ||||
| At31December2024 | 2,021,272 | 145,250 | 63,987 | 2,230,509 |
| At31December2023 | 2,044,786 | 146,196 | 73,128 | 2,264,110 |
| Listed | |
|---|---|
| investments | |
| Costorvaluation | |
| At1January2024 | 785,781 |
| Valuationchanges | 49,048 |
| Disposals | (55,410) |
| At31December2024 | 779,419 |
| Carryingamount | |
| At31December2024 | 779,419 |
| At31December2023 | 785,781 |
| 17 | Debtors | |||
|---|---|---|---|---|
| 2024 | 2023 | |||
| Amountsfallingduewithinoneyear: | £ | £ | ||
| Otherdebtors | - | 2,106 | ||
| 18 | Loansandoverdrafts | |||
| 2024 | 2023 | |||
| Bankoverdrafts | - | 3 | ||
| Payablewithinoneyear | - | 3 | ||
| 19 | Creditors:amountsfallingduewithinoneyear | |||
| 2024 | 2023 | |||
| Notes | £ | £ | ||
| Bankoverdrafts | 18 | - | 3 | |
| Othercreditors | 17,145 | 17,185 | ||
| Accrualsanddeferredincome | 10,079 | 8,510 | ||
| 27,224 | 25,698 |
| EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets |
EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets |
EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets |
EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets |
EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets |
EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets |
EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets |
theendowmentfundscanbeusedinaccordancewith formpartofthefund. |
theendowmentfundscanbeusedinaccordancewith formpartofthefund. |
theendowmentfundscanbeusedinaccordancewith formpartofthefund. |
theendowmentfundscanbeusedinaccordancewith formpartofthefund. |
theobjects |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Movementinfunds | Movementinfunds | ||||||||||
| Balanceat 1January2023 |
Incoming resources |
Resources expended |
Transfers | Gainsand lossest |
Balanceat January2024 |
Incoming resources |
Resources expended |
Transfers | Gainsand Balanceat losses31December |
||
| 2024 | |||||||||||
| Permanentendowments | |||||||||||
| General | |||||||||||
| Congregational | |||||||||||
| Fund StudentsBursary |
6,141 |
125 | 346 | 6,612 | 159 | - | 664 | 7,435 | |||
| Fund | 480 | - | 29 | 509 | - | 57 | 566 | ||||
| AlisonMelville | |||||||||||
| Fund QUAIBOEFund OrphanFund |
16,012 19,207 22,203 |
- | 984 1,180 1,365 |
16,996 20,387 23,568 |
- | 1,882 2,258 2,621 |
18,878 22,645 26,189 |
||||
| OtherFunds | 32,301 | 455 | 1,875 | 34,631 | 577 | 3,570 | 38,778 | ||||
| 96,344 | 580 | 5,779 | 102,703 | 736 | 11,052 | 114,491 |
| Theincomefunds | oftheChurchin | cluderestrict | edfundscomprisingthefollo | edfundscomprisingthefollo | wingunexp | endedbalances | ofdonations | andgrantsheldontrustfor | andgrantsheldontrustfor | specificpurp | oses |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Movementinfunds | Movementinfunds | ||||||||||
| Balanceat 1January2023 |
Incoming resources |
Resources expended |
Transfers | Gainsand lossesl |
Balanceat January2024 |
Incoming resources |
Resources expended |
Transfers | Gainsand Balanceat losses31December 2024 |
||
| ManseFund FabricFund |
64,219 (3,042) |
- 13,558 |
(13,774) | - 12,432 |
6,246 - |
70,465 9,174 |
10,706 | (13,537) | 11,903 | (1,881) | 68,584 18,248 |
| RoofRestoration Fund |
612,461 | - | (36,396) | 28,696 | 3,557 | 608,318 | - | (37,407) | 24,053 | 1,667 | 596,631 |
| General | |||||||||||
| Congregational Funds |
3,295 | - | 1,157 | - | 4,452 | - | 17,193 | 21,645 | |||
| HomeMission Fund |
82 | 2 | (2) | 5 | 87 | 2 | (2) | 10 | 97 | ||
| WarOrphan Fund |
480 | - | - | 29 | 509 | - | 57 | 566 | |||
| JohnRoulston BequestFund OrphanFund |
854 1,592 |
(44) 98 |
- - |
810 1,690 |
(56) 187 |
754 1,877 |
|||||
| CarginMemorial Fund PWFund |
(435) 14,888 |
(109) 967 |
98 1,302 |
(446) 17,157 |
(14) 366 |
2,489 | (460) 20,012 |
||||
| AlexanderBurial Fund ChoirFund |
(635) 377 |
(16) (4) |
- - |
(651) 373 |
(20) (6) |
(671) 367 |
|||||
| OldAgeFund BenevolentFund |
445 (445) |
- | - (182) |
27 14 |
472 (613) |
- (230) |
52 27 |
524 (816) |
|||
| SundaySchool Fund |
7,070 | 183 | (183) | 434 | 7,504 | 232 | (232) | 831 | 8,335 |
| 21 | Restrictedfunds | (Continued) | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CentralMinistry | ||||||||||||
| Fund AMelvilleFund OtherFunds |
16,761 917 39,730 |
372 - 1,409 |
(1,000) | (372) - (409) |
1,030 806 (18,161) |
17,791 1,723 21,569 |
473 - 398 |
(473) (621) (6,349) |
1,970 378 5,781 |
19,761 1,480 21,399 |
||
| 758,614 | 15,524 | (51,170) | 42,206 | (4,613) | 760,384 | 11,813 | (50,944) | 45,699 | 11,381 | 778,332 |
| Analysisofnetassetsbetween | funds | ||||
|---|---|---|---|---|---|
| Unrestricted | Unrestricted | Restricted | Endowment | Total | |
| funds | funds | funds | funds | ||
| designated | general | ||||
| 2024 | 2024 | 2024 | 2024 | 2024 | |
| Fundbalancesat31December | 2024are | ||||
| representedby: Tangibleassets Investments |
332,700 477,865 |
1,337,711 - |
560,098 190,689 |
- 110,865 |
2,230,509 779,419 |
| Currentassets/(liabilities) | 5,472 | - | 27,545 | 3,626 | 36,643 |
| 816,037 | 1,337,711 | 778,332 | 114,491 | 3,046,571 | |
| Unrestricted | Unrestricted | Restricted | Endowment | Total | |
| funds | funds | funds | funds | ||
| designated | general | ||||
| 2023 | 2023 | 2023 | 2023 | 2023 | |
| Fundbalancesat31December | 2023are | ||||
| representedby: Tangibleassets Investments |
332,698 497,537 |
1,360,694 - |
570,718 188,431 |
- 99,813 |
2,264,110 785,781 |
| Currentassets/(liabilities) | 3,098 | - | 1,235 | 2,890 | 7,223 |
| 833,333 | 1,360,694 | 760,384 | 102,703 | 3,057,114 |