CALDWELL AND DUNILIP PARISH CHURCH OF SC(YrL4fqD TRusfELS' REPORT AND CONGREGATIONAL Accouwrs 31st DECEMBER 21ll4 Con8r¢g•15on No: O71J434 ChArlty No: SCfM0447
CALDWELL AND DUNLOP CHURCH OF SCOTLAND INDEX Page(s) Reference and Administrative infomiation Trustee4 Kirk Se5SLon TrusLett' Annual Report Sto7 Report of the Independl Exatniner Receipts and Paym¢nts Account Statem1 of Balance5 Notes forniing part of the A¢count5 IOto12
Lh#rity Name: Charlty Rtgistradox NtsMb¢r. Cou%rc%&fion R¢frr¢nc¢ Number. IIMRC Rtference Number. cald11 olldD oFSrithnd SCCrfX>447 7L434 ST05573 Ministtr. Contsct AddTU5." Tnut¢e4: The ministrr is a ¢DtsE¢C. The Ot1 w]M) gy¥1 dwityg year tXXWXi5e th acti of th¢ Kuk lon. thc cuThent memFk¥s ofwhich are Jisd PÈge 4. PrilleRp41 offi¢e- b¢4rrrs Apthl fromtt*mtAiSttr, WJKM detaiLs ae8iwets th¢1[ otTKr. S¢s$ion Ckrk: Addi¢iollal informatio lidedentExarnIAer Banktr$: Thc [loy k ofscotknd plc KilrDarn(xk IB) Brnnch 96 John Finnie SITtet KiIn{k L41 INY Bk of Scotland G78 IRD Page 3
CALDWELL AND DUIYLOP CHURCH OF SCOTLAND TRUSTEES As stated on Page 3, the trustees comprise the minister and the active members of the Kirk KIRK SESSION The following were tive members of th Kirk Session on 3 1stj)e¢nber 2024. In addition to the above, the following eld¢rs are no longer active meJnb¢rs of Ihe Kirk S¢5sion and are thereforc not trustees. A date in brnckets indicates the y¢ar of ordination, where this differs from the year of Session. Page 4
Cddwell and Dunlop ParLsh chllh of Scotland Tntee8, Anmual Report For the year ended 31st December 2024 The trustees submit their report and the accounts of the ¢harily for the year ended 31# December 2024. Structure, Govenwice Pdnd Management Caldwell and Dunlop Church of Scotland is a ¢haTity registered in S¢otland. whose charity number is SC000447. The charity number of The Church of Scotland is SCOI1353. The cl)arity is administetEd in accordance with the temjs of the Unitary Constitution and is subject to the Acts at)d Regulations of the GenerAI Assembly of The Church of Sc4Jtland. ObjectiveJ and Acllvltles The Chur¢h of Scotland is Trinilarian in doctri, Refornied ill tradition and Presbyterian in polty. It exists to gilorify God and to work for the advancement of Christ's F&ngdom throughout the world. As a national Church, it acknowledgos a distinctive call and duty to brin8 ordinances of religion to thc people in every parish of S¢otland throu8h a leil0rial ministy. It CO-OF¢rate5 With other Chur¢hes in variou5 ecumonical bodies in Scotland llnd Lyond. Sunday Mornin8 Worship is in bnth fxnrtlTl< ries. The servic¢ with our minister, our Worship Leader. is recorded al Caldwcll and streamed live from Diinlop with both setwices available on our own YouTube channels and w¢bsit¢s. T])e service can be requested as dvd or cd. A regular audience view these online services and a Zoom wngregation partiCiFQtes live on Sund&ys. All s¢rvice4 Baptism5, Wedding5 and Funerals ar¢ held in bot]i sanctuaries. Th¢ minister is th¢ Ghaplain of Dunlop Primary School and Uplawmoor Primary School with Easter, summer and Nativity Services held in th¢ Church buildings or in-schth)l. We look forward to continue to build on these relationships. Mcssy Church is r¢8ularly held in both Church Halls with over 40 families involved in this outrea¢h. Messy Church also appetsred at local show4 gala days and at other lo¢al loeations. The Bible Exploration Group meets weekly online and is recorded for viewing latsr. All persons involved with th¢ online services and our group activities have received the appropriale training irj Proteclion of Vulnerablc Groups and Disclosure Scotland ¢htxk5 have been carried 0. Th¢ committncnt and ener8y 8iven by those involved in all church a1VItieS is vital to the delivery of our mission obje£tives as we seek to remain relevant 8nd Str¢nen our presence within our cornmunity. Achievements 2nd Perfonnance Worship is at tELe foundation of our chUb life, and, as a parish church, we a very much committed to being a Christian withess in th¢ parish and Etyon(L 5ffving thc needs of the whole community- mcmbcrs and nOn-mlberS alike. Harvest Services are hcld in boih churches with local fo(Mlbank5 and Christian Aid benefittin8 from generous donations. The R¢rnembrance Servic&s in both churches and at the war memorial in Dunlop graveyard We well attcnded. At Dunlop the Dunlop Scout Grow) provided the honour paty and Dunlop Primary School Captains and Head Teachers attended. At Christm83. the Caldwell Trtt was erectfAI. dratty] and lit up and the switch on of the Star on the Dunlop church bell tower and the nativity scene, sbared light and hope with Fxxh villages. The Christingte Services in both churches, one at the start of Advent and the other on Christmas Eve. were very well supported with both Primary School Choirs perforniing in our churches. Many of the local community joined us at the Church Halls for conversation and refreshments.
Caldwell and Dunlop Parlsh Churnh ofscotland TThstees' Annual Report For the year ended 31st December 2024 Aehlevements and Performanee (cottt'd) In Caldwell Church hall the Senior Discussion group meets on Tuesday and the Soup and Sandwich lunch takes place on Friday, offering a warni welcome to the comrnunity and school children during winter. Caldwell Hall is let to a tnotor cycle group. a village choir, coffee mornings and family parti¢s. In Dunlop Church hall the weekly Tuesday Coffee morning is open to all and Dunlop Musical Memories (an Alzheimer's support event) meet once a month for musi¢, gam4 aft¢rnoon tra and is well attended from surrounding areas. Dunlop Church hall is home to the Dunlop Scout Group end the Lugton and Dunlop Scottith Wornen's Rural Institute. The hall is let for various village committee mrttings, coffee m¢)rnings, family parties and fitness groups. Beyond our parish we continue our engagement with East Ayrshire Churches Homelessness action, both financially and with practical supporL Our congregations throughout the year support Christian Ai Erskine Hospital, Shelter, Ayrshire Hospice. Disast Emergen¢y Committe¢ and our local foodbanks. As th¢ church in th¢ communities of UP1a00r and Dunlop, w¢ continue to seek new ways of serving God and His church in our lo1 affas and iwond. The Kirk Session met in person, via Zoom and via email durin8 the year. Going forward, our ttsolve and intent remain strong and focused as we look ah¢ad with enthusiasm to our united congregation improving and enhancing our mission in the Parish. The united Church Roll at 3111 Dec¢mbcr 2024 totalled 478 communicant members. Offlce bearer8 The principal olYi¢e-bcar¢rs are dclai1 on Page 3. Trn$teeJ The minister, together with active members of th¢ Kirk S¢s5ion. all of whos¢ names appear on Page 4, are the charity's trustees. The Kirk Session memb¢r5 are ordained for life and are the elders of the chuKh. They are chosen from those members of the ehurth who arc considered to have the appropriate 8ifts and skills. All trustees have been made aware of their duties and T¢sponsibilities and of appropriate publications issued by th¢ Office of the Scollish Charity Regulator. 0*1¥tional Structure The Kirk Session is moderated by the minister and meets as required but nomially once every two months, with the exception of the month5 of July and AugusL when no meetings are held. At present these meetings a held in person, remotely via Zoom and by email. Certain Te5ponsibilities are delegated to the FInaTr Committee and to the Fabric Committ¢¢ as appropriate. These committees rert to ¢a¢h Jne¢tin8 of the Kirk Session. whi¢h is also responsible for spiritual affairs within the church. 61 Page
CALDWELL ALYD DUNLOP CHURCH OF SCOTLAND Trust¢ts' Annual Report (¢ontiDu¢d) Trnstees. Report For the year endtyj 31st December 2024 Financial review Th¢ accounts show that receipts from all Sources totailed £165,663 compared to £142,055 in 2023. The increase in receipts can be largely attributed to lpt5 for the use of thc chuTch. Expcnditure remained broadly similar and there wa5 a TC5ulting surplu5 of £28,815 cotnpared to £9,591 in 2023. At the end of the year the tru5tccs hcld unrcstricted cash funds of £218.007. Funds held considered sufficient to enable all liabilitie5 to IK settled as they arise. Investment Policy Inveslm¢nts held by the trustees comprise holdings in The Church of Scotland Inv¢stors' Trust Growth and Inc4)me Funds. These funds ar¢ professionally Marg in accordance with guidelines laid down by the General Trnsl¢e& ReseThes Pollcy The trustees believe that in norn1 ¢irGums¢ances ffserves should only be held to the extent necessary to allow for trmporary fluctuations in receipts Panents cash flow and fu¢ur¢ liabilities. including likely fabric repairs on ageing propertiu. Cash reserves held at 31st DeccmEKr 2024 are considered adequate for tUre needs. Sta*¢ment of Trtee3, Responsibilities The trustees must prepare financial stalemenls which give sufficient detail to enable an appreciation of the trAnsaction5 of the charity during the financial year. Th¢ tnths ar¢ resw)nsibl¢ for kc¢ping prop¢r accounting records which. on request. must refiect the filncIal position of the charity at that time. This must be done lo ¢nsurn that the fmancial statements comply with the Clwities and Twstee Investtnent (Scotland) Act 2005, the Charities A¢¢ounts (Scotland) Regulations 2(K)6 (Is ameDded) and the Regulations Anent Congregational Financ¢ approvcd by the Gcncral Assembly of the Chutch of Scotland in 2007. They are also responsible for safegwding the assets of the cl)arity and must take reasonabl¢ st¢r6 for the prevention andlor detection of fraud alld other irregularities. This rert was approvd by the trustees on 20 March, 2025 and is $id on their behalf by Session Clerk Page 7
Jndependellt ExAminer's Report to tbe TTU5tees of Caldwell & Dunlop Parish Cknur¢h of Scotlsnd I report on th¢ accounts of the charity for the year to 31 fkcember 2024 which arc as set out on Pag 9 to 12. Resp¢ctfve responslbllities of trustees *nd examiner The charity's trLlStees are reswnsible for the preparation of the accounts in accordance with the tern]s of the Charities and Trustee Investment (Scotland) Aci 2005 and the Chariti&% Acwunts (Scot]and) r¢gualtions 2006. The charity tn]stees consider that the audit requirement of Regulation 10(1) (LD of the Account Regulations doe5 not apply. It is my reswjnsibility to examine tbc accounts &% requiTed under Section 44 (1) (¢) of the Act and to state whether particular matters hav¢ comc to tny attention. Basis of 5ndepeDdent examlner's stateTnent My examination 15 Caled out in accordance wilh R¢gulalion I l of the Charities Account5 (Scotland) Regulations 2006. An examination includcs 8 review of tl)e accounting rordS kept by the charity and a comparison of the accounts prcscnted with those records. It a150 illGlude5 consideration of any unusual items or disclosures in the account& and seeks explanations f trustees ¢on¢erning such matters. Thg procedures und¢rtak¢n do not providc all the ¢videnrA that would be requircd in an audit, and ¢onsequ¢nt]y I do not express an audit opinion on the view given by the accounis. Independent examiner's $tktsment In tli¢ course of my examination. no matter ha5 wme to my atteniion which gives me re8son&ble ¢aus¢ to believe that in any m&lerial respect the requirements . - to keep aOUnting r¢¢ords in accordancc with section 44 (1) (A) of the 2005 Act and Regulation 4 of the 2006 Account Regulations, and - to prepare Accounts which accord with the accountin8 records and comply with Regutation 9 of the 2006 A¢¢ouiit Re8uiations, have not been mei or to wliich, in my opinion. attcntion should be drawn in order to enable a proper und¢rslanding of the accounts to b¢ r¢a¢hed. Signed: Nam¢: Addr. Page 8
Caklwell & Dunlop Parish Ckurcb ofscotland R¢teipt and Payments AOnI Year ended 31 December 2024 UnrEstricted Restricted Endomrynent Fllllds Funds Funds 2024 2024 21)24 Totsl 2024 Total 2023 Note Re£cipts Donations 1£8acies Weddings & FI21S Fundraising Events Bank & Deposit Ineotne Investment Income Sub Totsl Rental of m2nsenJ211 Use of Prwnises Life & Work Subscriptions CDlle¢tions for third parties Totl Re¢eipts 108.876 I I,cKJo (rfJD 5.403 7.794 2903 10&876 11,000 600 5,403 7.794 2.903 136J76 4,415 20,500 111.581 2.649 IOJ50 3341 4564 132,485 4546 4.415 20.5(XI 126 5.098 142,055 4.172 165,663 4.If2 16i,663 Payments Charitable Activiti¢s 136,848 136,848 131464 (Deficitv Surpllls for year 28815 28,815 9591 Ststemcnt of Bttlane A59t31 December 2 24 Ullrtstricted R¢str*d EDdowm¢nt Fnnds Fund$ Funds 2024 2024 2024 Tot21 2024 Totsl 2023 Nole Ballk B&ianc¢s As l January 2024 189.192 1,750 1gJ942 181,351 Exc#s of receipts over paymcnts 28.815 28.815 9591 Balance as at 31 December 2024 218.01)7 1,750 219,757 190.942 Investments at Market Value (cost £67.032) 54.rn 75.778 130,550 119 Total FTADds 2717PJ 1,750 7&778 350? 310,566 The aoUnts were appmved by the Kirk Session on 20 March 2025 For and on behalf of the Kirk Session P4e9
Caldwell & Dunlop Parish Church of Scotland Notes to Account5 Year ended 31 December 2024 Trustee Remuneration and Related Porty Transactions During thc year five trustees re¢¢ived reimbursement of costs char8eable to the cliarity tr)talling £1,141. Sarah Rcid, a trustee, received £6,960 for providing servic¢s as organist during the ycar. The minis¢¢r received £1080 in trdvel expcnses. £600 for telephone expenses and £218 in other expenses. Nothing w&s paid on her b¢half for manse council tax due to a rebate being received during the year. No trustec. or any person related to a trustee, had a personal interest in any contract or transaction entered into by the charity during the year. Unrestri¢tcd Restrtct 2024 2024 Total 2024 Bank Balthnees 2023 Bank Currcnt Account Deposit Account- C.O.S Inv¢slors Trust 62,693 155.313 1.748 64.441 41,724 155.316 149.218 Total 218,007 1,750 219,757 190,942 Movement of Funds AtlJan 2024 Incoming Outgoin8 Resourc¢5 Resources Gasns & At 31 Dec losses 2024 Transfers Unrestricted Funds Gcneral Fund rabric Fund5 Kirk Scssion Fund 207.851 28,875 2.516 164,215 1.317 131 (114,794) (22.970) (22,004) 22.920 (50) 50 4.722 2J9,024 31,108 2,647 239,242 165,663 (136,848) 4,722 272,779 Restricted Funds Presbytery Primer Fund 1,750 1,750 Endowment Funds Sundry Bequests Miss FTnnie Bequest 66.542 3.032 5.918 286 72,460 3.318 Total Funds 310566 165,663 (136,848) 10,926 350,307 Purpose of Funds Fabric Fund Th¢ tSteeS have set aside fvnds for the maintenancc of the Cliuich property Kirk Session Fund This fund is to be dispcrscd at the discrctiOD of the Kirk Scss1¢)n Pr&sbytcry Primer Fund Graiits werc rcceived for a scri6s of specific projects approved by Presbytery. Sundry Bequests Fll[ This fid compTises siuns bequeathed which carry the express condition that only the ineomc derived from those sum5 may be used to defray general C4)St5. Suiiis so donated have been invested en bloc in COS Investors Trust Growth & Income Funds This fund provides assistance to members of the congregation with fuel cost4 and income is distributed at the sol¢ disciction of the minister. Mis5 Finnie Bequ¢st Page 10
Caldwell & Dunlop Parish Church of Stotland Notes to Accounts Year ended 31 Ikcewber 2024 Revenue 2024 2023 Donations Gift Aid Offerin85 Tax rgwvered on Gift Aid Donations Op¢n Platel Other Off¢rin8S Other Donations 79.191 20.036 8.114 1,535 78.981 24.620 6,935 1.045 Total Fundraising Soup, sandwiches & coffee Primcr Fund Inco Absuil Fundrdisii)8 R¢gular Fund iaisin8 cvcnts 108076 111581 5.212 3.815 5.554 981 191 Total 5,403 iowo I xpenditure 2024 2013 Giving to Grow PrcSb¢ry Thics Minisler's Iravclling & ¢xher cxpcnses Pulpit supplylor8ani$t SalariGs Fabric Repairs IT costs 14eat & Light Insurance Manse council lax Printing. stationery. tthvsletter Lifc & Work Cost Church Grounds Presbytcry Pritner Fu1 Projects Othcr Exp¢5¢5 Coll¢rtions for third parti¢s 66,220 1.975 1,680 156 10,416 22.004 636 18.039 6.892 (2,520) 2.700 126 300 71.094 1,975 1.515 2,373 8.476 5,766 933 19,067 6,717 3.569 2.517 252 540 4,052 4.172 2.572 5.098 Charitable llctivities 136.848 132,464 Collections for third parties DEC £1600 . Christian Aid £285. Erskll Hospital £1327. Save the Childffn £960 Page 11
Caldwell & Dunlop Parish Church of Scotland Notes to Accounts Year ended 31 December 2024 6. Mini5t¢r's Stipend All Church of Scotland ¢ongregalions contribute to the National Stipend Fund which bears Ihe cost of all ministers, stip¢nd and employer's contributions for national insurance, pension and housing and loan fund. Minist¢rs' stipends are paid in accordance with th¢ national stipend scal¢, which is related to years of service. For the year under revi¢w, the minimum stipend was £3 1,642 (2023: £30,135) and the maximum stipend ( in the fifth and subs¢quent years) was £38,884 (2023.. £37.032). 7. Staff costs and llumbers 2024 2023 Salaries 10,416 8,476 The average number of part-time employees during the year was 2 (2023: 2) 8 Memorandum: Funds Held by tho Church of S¢otlADd General Trustces for tho Benefit of the Con8regAtlon Revenue Account . Balancc at 31.12.24 £15,708.75 Page 12