St Andrew's Hlgh Parish Church Musselburgh Report and Financlal Statements For the year ended 31st December 2024 Charity number: SC000129 Congregational Number: 030247
St Andrew's High Parish Church Musselburgh Financial Statements For The Year Ended 31st December 2024 Contents Pa Reference and Admlnistrative Information 3 - 4 Trustees, Annual Report Independent Examiner's Report 10-12 Statement of Financial Activities 13-18 Appendix (Capital and Revenue Accounts) 19 Flnancial Review and Notes 20
St Andrews Hlgh Parlsh Church Musselburgh Reference and Admlnistratlve Information For the Year Ended 31st December 2024 Charity Name: St Andrew's High Parish Church Musselburgh Charity Registration: Congregatlon Reference: 030247 Kirk Session: SC000129
st Andraws High Parish Church Musselburgh Reference and Administratlve Information For the Year Ended 31st December 2024 Principal Office-bearers (all ex-officio)-. Mlnlstar: Session Clerk: Assistant Session Clerk: Church Treasurer: Asslstsnt Treasurer: Gift Aid Treasurer: Roll Keeper: Principal Offl¢e: Independent Examlner Bankers: The Royal Bank of Scodand 12 Bridge Street Musselburgh EH216AH
St Andrew's High Parish Church Musselburgh Trustee's Annual Report For the Year Ended 315t December 2024 The Trustees present their annual report and financial statements in accordance with the accounting policies and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting to Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16th July 2014. Structure Governance and Mana ment: Governin Document: The church is administered in accordance with the terms of the Unitary Deed of Conslitution. Recruitment and A ointment of Trustees: Operating now under a Unitary Deed, all members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister is a member of the Kirk Session.
anisatlonal Structure: The Kirk Session is chaired by the minister and usually meets a minimum of four times a year. The Kirk Session were able to meet in person for all the Kirk Session meetings during 2024. The Kirk Session is primarily responsible for the spiritual affairs within the church, but under the unitary constitution, certain responsibilities are delegated as appropriate to the various committees within the Kirk Session eg., the Finance Committee and the Property Committee. Ob'ectives and Activities: The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. 11 co- operates with other Churches in various ecumenical bodies in Scotland and beyond. Achievement and Performance: The year 2024 the Minister and members continued to work together to deliver services to the congregation both via social media (Facebook), as a short Reflection on a Sunday morning for those who cannot attend church in person. A weekly email is sent out to members highlighting all the weeks activities and news. A printed copy is available in church each Sunday for those who do not receive emails to pick up if required. Throughout the year the monthly midweek worship services continued. Saturday coffee mornings continued throughout the year and are now held fortnightly.
Our Outreach Team has been active in organising events throughout the year which raise funds for the church and provide support for people in the wider community. In 2024 we also established a regular men's breakfast on Saturday mornings to develop fellowship among men associated with the congregation. All other Church organisations and External groups met regularly in the foyer space and Church Sanctuary. Throughout the year, we continued to maintain our buildings and regular checks were made on the Church Building to ensure it remains is good condition. We are proud of the congregation of St Andrew's High Church Musselburgh who have been willing to maintain the congregation's activities and outreach throughout the year will love and enthusiasm. The ongoing commitment of the congregation to charitable organisations such as Christian Aid, the East Lothian Foodbank, Women's Aid and the al Sharooq School for the Blind in the Holy Land. Through participation with the other local Musselburgh Churches joint servi8 are continuing to be held every month that has a 5th Sunday with each church taking turns at hosting these services. St Andrew's high hosts the quarterly Taizé services for the Musselburgh Churches Together Group. St Andrew's High continues to participate in the local Community Cook Club. The club meets in St Peter's Scottish Episcopal Church.
In partnership with Dementia Friendly East Lothian, we provide premises for the Musselburgh Dementia Meeting Pla, and continue to host a monthly Dementia Café in partnership with Alzheimer's Scotland. We are pleased to say that our church building and gardens have been used extensively during 2024 for various activities. The Church continued with the 'Growing Young. programme and as this programme has now come to an they team are still working towards encouraging the community into our church gardens and services and activities. As this programme has drawn to its formal close the work continues, now rebranded as 'Growing Togetherf, extending its work to include all three Church of Scotland congregations in Musselburgh. Looking to the future we are aware that restructuring of the Church of Scotland congregations will take place within a few ears. In order to facilitate the process of readjustment the three ministers of the Church of Scotland congregations are meeting regularly, and under their leadership joint initiatives are being developed across all three congregations. The ngregatIon'S work is dependent upon the dedication of members and friends who provide so much financial, practical and spiritual support, and this report is our opportunity to record our thanks to them all for enabling the continued presence of the church in worship and outreach. Ongoing activities include "Play Church., held during the summer months at the same time as morning worship, for children and families and a monthly Family Film Afternoon on Fridays.
IN 2024 a South African minister seeking admission to the Church of Scotland was part of the rninistry team. We enjoyed his initiatives, energy and insights. successfully completed his familiari8ation programme, and was inducted into his own charge at Llanbryde and Urquhart, near Elgin, in December 2024. The ministry team will be joined in 2025 by a probationer in his final placement for training for ministry. Inde ondent Examlner: The Trustees récommend of SLD Accountancy and Taxation Services remains as an Independent Reviewer until further notice. This report was approved by the Trustees on 2£ 24Z3 and signed on their behalf by:
St Andrew's Hlgh Parish Church Musselburgh Independent Examiner's Report to the Trustees and Members For The Year Ended 31st December 2024: I have audited the financial statements of the above organisation for the year ended 31st December 2024 which comprise of the Statement of Financial Activities, the Balan Sheet and related notes. The financial reporting framework which has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice - GAAP.). My report is made solely to the trustees and members in accordance with Section 44 (1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (as amended). My audit work has been undertaken so that I might state to the charity's members those matters l am required to state to them in an auditor's report and for no other response. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and its members as a body, for my audit work, for this report, or for the opinions I have formed. Respective responsibilitles of Trustees and Independent Reviewer: The charity's Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. I have been appointed as auditor under Section 44 (1) (c) of the Charities, Trustee Investment (Scotland) Act 2005 to report in accordance with the regulations stated in these acts. 10
My responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require me to comply with the Auditing Practices Board's (APB'S) Ethical Standards for Auditors. Scope of the audit of the flnancial statements: A description of the scope of an audit of financial statements is provided on the APB'S website at: www.frc.or .uklauditsco euk rivate Independent Examiner's Opinion on financial statements: In my opinion, the financial statements: give a true and fair view of the state of the charity's affairs as at 31st December 2024 and of its incoming and distribution of resources for the year; have been properly prepared in accordance with the GAAP* and the Charities and Trustee Investment (Scotland) Act 2006 (as amended). Oplnion on other matters prescrlbed by the Charities Accounts (Scotland) Regulatlons 2006: In my opinion, the information given in the Trustees, Annual Report for the financial year is consistent with the prepared financial statements. li.
Matters on which l am required to report by exceptlon: I have nothing to report in resp8Ct of the following matters where the Charities Accounts (Scotland) Regulations 2006 (as amended) requires me to report to the charity if, in my opinion: the charity has not kept proper and adequate accounting cords or returns 8dequate for my audit have not been received from related third parties; or the financial statements are not in agreement with the accounting records and retums. or certain disclosuS of the trustees, remuneration specified by law ar8 not made. or I have not received all the information and explanations I require for the audit. or the trustees were not to prepare financial statements in accordance with the GAAP. and the Charities and Trustee Investment (Scotland) Act 2006 (as amended). SLD Accountancy and Taxation Services 58 Nantwich Drive Edinburgh EH7 6RA Date= ICItkn.March 2025
Sl Andr•w'• Hlgh Parfoh Ghur¢h R•¢•lpts and Pjymonts Congr•oatlon#l Rder•nc• Number. 030247 Unr•*trlct•d D•sl9natsd R•itrlot•d Emdowment Fund• Fund• Fund• 2024 2024 21124 Tot41 2024 Total 2023 2024 R•¢•l Donali¢n# Int•r•sl and Investment Income Fundrw61n9 Ev0nl$. Slr4wborry Téa. HaMW& Itc 56.ogs 5,631 56.08$ SS.8e6 3.928 10.137 7.0&9 8.151 5.330 578 87M67 578 1928 72,373 B8,302 R•nto1 ol PmISeS GgIWAITruste85 8,010 8,010 ¥.220 0,fj10 8.010 5,22 571 3 928 80 383 73 322 ¢hadloblo 4¢16wtio¥ ¢08t of fufHI$ 71,ff 8.140 79,146 86.003 8 14Q 7r• 146 86 003 Surplu$lExce881 of Year R?coipts over P4yments 78 12 13
8t AnthwK Hioh Pad•h Chureh alement of ConOfO•tlonil R•f•rn Numbor. 030247 Un¥•strl¥t•d P••lgntsd R••trf+)t•d Endowm•nt Fwd• Fund• Fund• Fund• 2024 2024 2014 Tothl 2023 2024 ank&D• eank & D•pos11 aalan¥ BIFWD plu8 Gulld Funej Balane• WFWD 68.144 732 4A18 2.211 61803 77.733 7a2 S51 ntirty Suolus I IEK•sg1 of Y+Jor Recolpt$ over PtyThenl• Trnn$fers 4,971 578 (4,2121 ,237 {12,4811 8Ank & D•pot BaknNB CIFWO Z6 67 712 65 801 tm•hty #t mark•i va Fund (G144¥ Stholshlp) InrAim8 Fund (Gthia s¢hOr#hIP) Restri Restrlde 141556 79,433 22 t31,181 IC9•1 £100,702} Ltsblllll•s bill& OJ• nol ld 81 yOttf-&nd1o: Gon•til Thg &xounts w•r8 ippro¥ed by tho Klt S•Mbn and Congrngational Boaid on..
81 Andrèws High Par48h Cbureh Not•# to th• Ac¢ounts Conarngailonal R•f•rgnc• Numb•r.. 030247 l. Tw¥t••s Romunèmtlon nd R•lat•d PA wty TranM¢¢ion8 Thero was no payment u5ven to Ihe tru8te0 who ujualty aliènds the minlslo¢s orave- Gl&ss Stholarshlp. 2. Movements In Fund A•4t 31¢ 2014 01Jan 2024 ReEglpts Paym•nt• TAnifgr• Unre8trf¢t•d Funds General Fund Guild Fund 15,484 57.985 1,179 (71.QCfjI 998 12.004 2,463 732 3.196 R•atdet•d Fund• Deposll Fund 56 40,850 339 Endr)wmnt Furtds Glas¥ SehDlar5hlp 1.577 3.928 Tothl Fund 6Q3 41 10 Unm ¢•d Fu General Fund, Gld Fundg and Qoneral Rgsorv¢$ heIll 121 Compris¥ of lyrtds avollabla forg•n•ral use by lh• chuf¢h with no f¥8trf¢tEoDB )n purpo$e oromount, strt Depo$il Fund SO Cgmprises ol funds ip8fAficallyfor Ihe chuf¢h bulldlng and aOAld rép8lrs. Approv41 for any Mturrèd vxpendilurg mu4t b& oblaingd liom Tho Pre$Wry ol lh• Church ol Scolland. Gla¥s S¢holarshlp Fund Comprfsès offunds athnlntsteyed ty the ¢hurth of*Wth 1hè Ineorne Is u$8d b) provide $¢holarships io the thildren of church families In fut1her edu¢alion. 1£
AnY•l5 91 Inconw and Exp•ndltur• Cgngwtlonal R•f8renco Numb•r. D30247 r•$triet•d Doslgnatod R•stri¢t•d Endowment Funds Funds Funilx Fund$ 2914 2024 2024 a024 Totsi 2024 Total 2023 An•ly818 of Donatlons FWO Income $iandlng order Girt Aid-T8x iecov•r•d Opèn Plate Coffee Mornings Ola¥$ Seholarship Other Oc•notlon$ Easl Lothlan Cowcil- Cooklng Club Food Fund Grohino Young Mi11•nlum Fund Wodding8, FurnI$ and Jolnt Flower Fuftd Lif• And Work Sundry.. qLLizzeJ. penny mon8yètc Total 6.982 30,234 9,113 6,982 7.137 30,234 28.565 9,113 8,844 2,540 3,071 5,636 I,T17 30 2,1C6 ,397 .397 3,928 3,026 2.197 2,197 soo 144 1,050 144 1,050 287 942 62 12 1,8Q8 42 1.8Q8 511 3 921 81913 61 S21 4. An•Wl$ ¢1 Pym•nl Co•¢ ol y14t4ng Futsd FWO onvelopes Totsl Charftabh A¢tivllie• Mini8triM & Kqi•8lon Présbytéry Duo$ inlil•rs Travel Lllg ¥nd Work Pulpit Supply Wage8.'ory4nlst and doaner Kllch8n Incl communion wine Fabri¢ Ropaks & Miint•n•n Wllldgw Cleonifig Rgtas Insuronce He418nd li0hn0 Organ and Mugle Cosls T8léphofi6 and Po$lao& Giftd Data Offic• ineluding pftnlllig and stalioniry AKounldn Subs¢dplons Chrl8tiAn Copyftohl LiG8nsino IntemAiiartal GenerAI Expènses Ind Mens Bakfa&1 ctub Gla$s Sth?larship Sundry Exp¢nsES Oonatlons 10 Chanlies CymedAn$- Cooking Club Total 39.001 1,179 39.Q01 39,1)uo 1.179 68S 42 220 4,593 4.699 220 4,593 57Q 3,701 240 3,629 2,Q81 5.7e6 125 3,701 8,612 240 245 3,829 3.592 2,oei 1,948 5,7eg J,723 125 517 165 75 2,298 4.409 1,41XI 1,400 824 t85 2,298 1,400 1.240 120 1,240 120 S,140 6,720 374 426 l.()2 2,009 8,140 374 1,062 8 140 Yg 146 B6 003 Ib
- Mlnlst•¢# s11nd I Churth of Seotland cong¥•g•llons contribute lo lh• Natlonal Sllp•nd Fundvthich bear$ Ihe c95t of all Mini81¢rf$ Stipend5 ?nd •mplgyef¥ N#¢bn41 Insw4nco. pension And 14ou8lng and Ln Fund Thil ttsn9fegalion do•8 nol pay tOWArds any Houiing and Loon Fund. Minl$t*rfs $tlp•nth are plid In accordan Ihe Nat{ Slp8nd Scale, vthith is related to y¢afS of 5oNlc•. Fpr lh• or to 3151 D•effiibei
- thÈs corwjregalton hai baan $8lf_$uppodlng kn makln9 the approprtala Paen11.
JtAndmv'i Hlgh Parl¥h Chur¢h ngre$*tlonal Roferènc• Numb•r'. 030247 IPPBNDIX 2024 2023 ccou redlt B•l&ft¢•ts héld As at 311)èeamb•r lat Co•tl of8 D•po8lt 56 (Fabric- 21 Fffid8
rkét V#lu•
Aifs Dèposlt a6 {Fabrl¢- 2) Fynds 40,850 33,339 AC CY•dll 8•l•ne•s held •¢ 31 D•c•mb•r J,3&7 3,629 In¢oMe on Revenue A¢ct)unt Intote5t 1,322 678 838 -ofS IDv•5tora TnJ61 Olvldond In¢om8 613 rotal Rovonue In¢om• 1.900 exp•ndlturn on R•v•nu• A¢¢ounl f8brtc Expendltrjrè 4.578 Tgtal R•vonu• Exp•rÈdtur• 11
AP,PENDIX FUN03 HPIO BY THÉ CYURCH OF 0TLAND GEPIERAL TRUSTÉES FOR THE BEMEFII OF THE COHGR¢GATION 030247 Mu•A•lbvrgh 81 Hlgh 113=nlldoted Foèri¢ Fu+7 1024 CAPIT AL ACCOUNT i".rvdil baLgnces I'.eld at 31 r)e¢embthr al tost MAiket value DI al ?1 C•cemb¥T 3?,3Je.so REVENUE h¢cfJUNT 5 387.46 TEMgnR.IRY IC.COUPIY Ciei5It balaDcè 4111 Decernljei IndiYidu4lFund Pu¥yo••'. 2614 EXPENuA8LE Ciedrt balap.ces held Jt 31 Decrri ber at cosl mkt valiie o! b3lance3 al 3.. Dpcenjtser PERMANENT ENDOWMENT Crd%l baiJnQ8b 8131 Debetyber al coil pJiarkel va# ot balaiire$ 3131 )eG8Mber 19
St Andrew's High Parish Church Musselburgh Financial Revlew and Notes for Financlal Statements For the year ended 31st December 2024 Financial Revigw:. Results for the ear: St Andrew's High Parish Church, Mu8selburgh reports a profit of £1,237 (2023. loss of £4,212), has £65,803 in bank accounts and £40,850 held in Church of Scotland Fabric Funds as at 319t December 2024. Reserves Polic It is the policy of the trustees to hold at least six months, worth of unrestricted expenditure of about £40,000 in General Fund Reserves. As at 31 st December 2024, this target has been met by: 2024 2023 Unrestricted General Funds As at 11112024: plus Guild Fund balance blfwd As at 3111212024 plus Unre8trictsd Recelpts less Expendllurn: 4,871 plus Deslgnated Fund¥: Fabric Fund intere8t: Endowment Funds.. Glass Scholarship and Investments General Fund Reserves: 51,659 51,108 551 51,659 52,391 (12.009) 1,900 1,451 54.950 40,016 As shown in the balance sheet on page 14, £222,989 is held within Endowment and Restricted Funds which must be used for specific purposes.