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||Page|
|---|---|
|Legalandadministrativeinformation|1-2|
|Trustees'report|3-10|
|Independentexaminer'sreport|11|
|Statementoffinancialactivities|12-13|
|Balancesheet|14|
|Notestothefinancialstatements|15-28|





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|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||





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|||Unrestricted|Unrestricted|Restricted|Endowmen<br>t|Endowmen<br>t|Endowmen<br>t|Endowmen<br>t|Total|Unrestricted|Unrestricted|Restricted|Endowment|Total|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||funds|<br>funds|funds|fund||<br>S|||funds|funds|funds|funds||
||||designated||genera<br>I||||||designated||general||
|||2024|<br>2024|2024|202|<br>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|||<br>6|6,765|3,933||1,966|580|6,479|
|Totalincomeandendowments||84,473||11,813|73|||<br>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|<br>-|11,381|11,052||||49,048|41,986|-|(4,613)|<br>5,779|43,152|
|Netincomingl(outgoing)|||||||||||||||
|resourcesbefore|||||||||||||||
|transfers||5,420|<br>-|(27,750)|<br>11,788||||(10,542)|<br>11,382|-|(40,259)|<br>6,359|(22,518)|





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|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|





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|||`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|





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||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|





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|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|



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||2024|2023|
|---|---|---|
|Charitablerentalincome|5,105|4,960|



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|Othertradingactivities|||
|---|---|---|
||Unrestricted|Unrestricted|
||funds|funds|
||2024|2023|
|Membershipsubscriptionsandsponsorshipswhichareinsubstanceapayment|||
|forgoodsandservices|525|728|





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|6|Investments|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Endowment|Total|Unrestricted|Restricted|Endowment|Total|
|||funds|funds|<br>funds||funds|funds|funds||
|||||general||||general||
|||2024|2024|<br>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|





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||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|



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|9|Netmovementinfunds|2024|2023|
|---|---|---|---|
||Thenetmovementinfundsisstatedaftercharging/(crediting):|||
||Feespayablefortheindependentexaminationofthecharity'sfinancial|||
||statements|5,040|5,040|
||Depreciationofownedtangiblefixedassets|37,407|36,396|



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||2024|2023|
|---|---|---|
||Number|Number|
||1|1|
|Employmentcosts|2024|2023|
|Wagesandsalaries|3,852|3,442|



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||2024|2023|
|---|---|---|
|Financingcosts|247|481|
||247|481|





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|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|<br>11,052|49,048|41,986|14,967|5,779|62,732|
||Gain/(loss)onsaleofinvestments|||||-|(19,580)|<br>-|(19,580)|
|||26,615|11,361|<br>11,052|49,048|41,986|(4,613)|<br>5,779|43,152|





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||Freeholdland|Fixturesand|<br>BlueCoat|Total|
|---|---|---|---|---|
||andbuildings|fittings|SchoolVisitor||
||||Centre||
|Cost|||||
|At1January2024|2,326,954|206,801|<br>182,820|2,716,575|
|Additions|-|3,805|<br>-|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|



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||Listed|
|---|---|
||investments|
|Costorvaluation||
|At1January2024|785,781|
|Valuationchanges|49,048|
|Disposals|(55,410)|
|At31December2024|779,419|
|Carryingamount||
|At31December2024|779,419|
|At31December2023|785,781|





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|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|





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|EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon<br>oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets|EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon<br>oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets|EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon<br>oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets|EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon<br>oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets|EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon<br>oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets|EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon<br>oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets|EndowmentfundsrepresentassetswhichmustbeheldpermanentlybytheChurch.Incomearisingon<br>oftheChurchandisincludedasunrestrictedincome.Anycapitalgainsorlossesarisingontheassets|theendowmentfundscanbeusedinaccordancewith<br> formpartofthefund.|theendowmentfundscanbeusedinaccordancewith<br> formpartofthefund.|theendowmentfundscanbeusedinaccordancewith<br> formpartofthefund.|theendowmentfundscanbeusedinaccordancewith<br> formpartofthefund.|theobjects|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||Movementinfunds|||||Movementinfunds||||
||Balanceat<br>1January2023|Incoming<br>resources|Resources<br>expended|Transfers|Gainsand<br>lossest|Balanceat<br>January2024|Incoming<br>resources|Resources<br>expended|Transfers|Gainsand<br>Balanceat<br>losses31December||
||||||||||||2024|
|Permanentendowments||||||||||||
|General||||||||||||
|Congregational||||||||||||
|Fund<br>StudentsBursary|6,141<br>|125|||346|6,612|159||-|664|7,435|
|Fund|480|-|||29|509|-|||57|566|
|AlisonMelville||||||||||||
|Fund<br>QUAIBOEFund<br>OrphanFund|16,012<br>19,207<br>22,203|-|||984<br>1,180<br>1,365|16,996<br>20,387<br>23,568|-|||1,882<br>2,258<br>2,621|18,878<br>22,645<br>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|





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|Theincomefunds|oftheChurchin|cluderestrict|edfundscomprisingthefollo|edfundscomprisingthefollo|wingunexp|endedbalances|ofdonations|andgrantsheldontrustfor|andgrantsheldontrustfor|specificpurp|oses|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||Movementinfunds|||||Movementinfunds||||
||Balanceat<br>1January2023|Incoming<br>resources|Resources<br>expended|Transfers|Gainsand<br>lossesl|Balanceat<br> January2024|Incoming<br>resources|Resources<br>expended|Transfers|Gainsand<br>Balanceat<br>losses31December<br>2024||
|ManseFund<br>FabricFund|64,219<br>(3,042)|-<br>13,558|(13,774)|-<br>12,432|6,246<br>-|70,465<br>9,174|10,706|(13,537)|11,903|(1,881)|68,584<br>18,248|
|RoofRestoration<br>Fund|612,461|-|(36,396)|28,696|3,557|608,318|-|(37,407)|24,053|1,667|596,631|
|General||||||||||||
|Congregational<br>Funds|3,295|-||1,157|-|4,452|-||17,193||21,645|
|HomeMission<br>Fund|82|2||(2)|5|87|2||(2)|10|97|
|WarOrphan<br>Fund|480|-||-|29|509|||-|57|566|
|JohnRoulston<br>BequestFund<br>OrphanFund|854<br>1,592|||(44)<br>98|-<br>-|810<br>1,690|||(56)<br>187||754<br>1,877|
|CarginMemorial<br>Fund<br>PWFund|(435)<br>14,888|||(109)<br>967|98<br>1,302|(446)<br>17,157|||(14)<br>366|2,489|(460)<br>20,012|
|AlexanderBurial<br>Fund<br>ChoirFund|(635)<br>377|||(16)<br>(4)|-<br>-|<br>(651)<br> <br>373|||(20)<br>(6)||(671)<br>367|
|OldAgeFund<br>BenevolentFund|445<br> <br>(445)|-||-<br>(182)|27<br>14|472<br>(613)|||-<br>(230)|52<br>27|524<br>(816)|
|SundaySchool<br>Fund|7,070|183||(183)|434|7,504|232||(232)|831|8,335|





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|21|Restrictedfunds|||||||||||(Continued)|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||CentralMinistry||||||||||||
||Fund<br>AMelvilleFund<br>OtherFunds|16,761<br>917<br>39,730|372<br>-<br>1,409|(1,000)|(372)<br>-<br>(409)|1,030<br>806<br>(18,161)|17,791<br>1,723<br>21,569|473<br>-<br>398||(473)<br>(621)<br>(6,349)|1,970<br>378<br>5,781|<br>19,761<br>1,480<br> <br>21,399|
|||758,614|15,524|(51,170)|42,206|(4,613)|760,384|11,813|(50,944)|45,699|11,381|<br>778,332|





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|Analysisofnetassetsbetween|funds|||||
|---|---|---|---|---|---|
||Unrestricted|Unrestricted|Restricted|Endowment|Total|
||funds|funds|funds|funds||
|||designated||general||
||2024|2024|2024|2024|2024|
|Fundbalancesat31December|2024are|||||
|representedby:<br>Tangibleassets<br>Investments|332,700<br>477,865|1,337,711<br>-|560,098<br>190,689|-<br>110,865|2,230,509<br>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:<br>Tangibleassets<br>Investments|332,698<br>497,537|1,360,694<br>-|570,718<br>188,431|-<br>99,813|2,264,110<br>785,781|
|Currentassets/(liabilities)|3,098|-|1,235|2,890|7,223|
||833,333|1,360,694|760,384|102,703|3,057,114|



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