The Church of Scotland Hoddom, Kirtle-Eaglesfield & Middlebie Church of Scotland RECLIP'I'S AND PAYMLN'I'S AC'C'OLIA ftii 2024 c.ongregation No: 070427 Ch*rlty ND: SCO(M)722 Receipts and Payments
Ref¢ren<t Adminislrativt Infovmialion . EtoddDm. Klrtlt-Ea8ltsfi¢lO & Mlddkble No. 117Q427
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Trnstees, Annual Report Year Ended 31 December 2024 Structure, Governance and Managemcnt Gov¢rnin% Docunxellt Th¢ Qhurch is athninisler¥d in JLcoTdanc¢ willi tlie temis of th¢ UnitoN C'onstitution which was adopted by the congregatton on 14th Noi'ember 2008. RtL'ruitm¢nt Appointmtnt of Trustees M¢inbers of the Kiik Scssioii ar tli¢ ClillY Trus1¢¢¥. Tlie Kirk S¢ssion iilcmbcrs Are the riders of the church and chosen from those members of the churL'h who are comsidered lo have the appropTiate gifts and skn"lls. Organisational Struethre Certain IespoDBibilities ar¢ delegated io the Treasurer and the Propety Convenoi. as appropTiale. Tlie Kirk Scssiou wkn'di meets at l¢abl Evur tiines a is respon%ibl¢ foi. all nllerS spiritual t¢mwral within the ¢liuKh. ObJe¢dve8 4nd Aetfvitlel Tli¢ Chur¢h ol. Scoilwid is'l rinitHrian in doctrine, Refomicd in trttditliin and Pre$bcrIn iii poltey. It exists to bFlorify God 8J)d to work for adv¥ncement of clst,$ Kin¥doin throughout lh world, As national c.hurch, it acknowledges a distinctiv¥ dI iU]d duly lo briiis the ordiiwices of r¢li¥ion to the people tn every pish ot. %cotlw)d through a tenitorial ininistry. It c(lper0t¢S Wlth other Qliur4lL¢S in various ¢¢umcnical bodies in Scotland and b¢yond. A¢hiew¢mtnts Perfornlxmee The )'eaT Ot'2V24 has boen one of change- in .4ugust the appointment ol" Ti'ansition IkfinL51¢r foy botli owselves HOdd0 Kirtl¢ Eaglesfield }d Middlebi¢ C.liiir¢li .uid ow. LuLkage pw'lii¢rs JI Lyivliia. R¢8ulai Sullday services W¢Te held al Middlcbic and Lbgle8fiLld Chllrc togethcr wrth four 'fifth' Sunday in the montli services in Fcclefechon Village H1. In addition u numbcr of speciul services su¢h &s Songs of prSe and c.arol s.¥]¢t5 have been held tlu'oii¥hout tbc yedr. Our MU1&Y themoon'Coff¢e and C.lia¢ sessions have conlinucd to be hcld allowing mcmbeTS Df the enngreS10n Bnd others Iii togLiliei' in a wami Space ancl enjoy d hot drink ld li blether. Following the appointment ol. here hav¢ been ininiffti. changes to the tmies ol'vur swvice5 8nd there QT¢ a nunknw J whkcb Are shored between ourselv¢s and (Yretna as the woi'king w'i'ans¢iiieiits ot tb¢ Linkase are dcv¢lop¢d. With the appnintment of a full tiine minist¢y practt've work is now widerway to develop i)ur rellltionships wirhiti local schools, d8J ceutre4 care knm¢s and coiniiiinities. Fund raisingi duriiig Lhe vcat included a Market Dav. Plant Sale and C.hri5tslls C'taft Foir. all Inf which wer¢ well r¢i¢iveiL The chlli'ch hL% a Il'orship T¢am, whith prior to tlie appoiThth]wl o)r ¢livered a llWDber of smi¢¢s in pport of om" pro.PJnme of woyship. Th£ church LOliiiJld¢b to support other LhoTitv'4 Ch as th¢ local foodbank at Kate's Kitfjh and it is also now proi'idins LfpUPPOrt #s required to the chtldr¢n of out local PriinAry Sclinol%. Pagc 3
'rrustees' Annual Report (cont) Year Ended 31 December 2024 Finantigl Revitw The exccss of expenditure over income foi. the 2024 financial y¢ar is £1848.12. This103s is due to the in¢rcas¢ in Stlpcnd paym¢nl lo th¢ ChuT¢h ot. 8Lotlkmd 2]id of L ommunity ch'se rollowillg the 8ppointment of a Minister. Other itthns of increased ¢xpenditurc include Fabri¢ kmd electiicity & fuel. Income for the y¢ar is an par with 2023. Iliis do¢s nol tak¢ away from ih¢ contributioDs of soin¢ faJil&%'tic individual4 tvJmwork and the oi'g<J]isation partt'cipatton in fund raising eveiitg. There have Also beon many 8¢nerous Tegular and orr donations by Inthnbers of ill Con8regiation this year. ReJ¢rY¢8 Polley It is the Truble¥&' pvli¥y lu liold reserv¢s of Approximately hvo monihs expendilure ittcludJn8 de.8ignaied fiind.%. StAtem¢nl of Trnstte$' R¢8pon8ibillti¢s The Trustecs musl prepare filltmcial stntem¢nts which give suifJGi¢nt detail lo en3ble appi'¥¢ialivn uf th¢ iransakntioiis of di¢ Chwch durin¥ thc financial year. Jlie Trusteeq are r&pon4ible for kcepiiig pinpei. accounttng records which, oli request. Illust r¢tlecl the tÉnaHLial position ot-che C.hiirch al thot time. This must b¢ done to ensure tlial the f8¢1[ statomertts Comply witli the C.hwiti¢s kuid Tiuslce Inv¢stsnent Iscollond) Act 2005. th¢ Cliarilies Accounts (S¢otlwid) Regulations 20()6 and the Regiilaiions Anent Congregational Finance approved by tho G¥neral Assembly ot'ihe Church of S¢otl&nd in 2007. Tiiey &re alqo rebpoEksibl¢ tor sategu8rdin8 t1 assets of thc ChurLh and inust tak¢ reasonable steps for tlie pr¢vfflition 8ndlor detection of fraud and othor irregultirities. Appii)N'¥d l)}, Ihu TruslLL% and %igiiiLd oli Ilivi r l)¢halt', ey DAle L¢. I%LI L) Page 4
llldepolldeni ÉwiÈw's Ilèwbn to the Tntstrej of HOdd0 S1£%1eSr¥j & Mlddjebie. Cbiwrh I repon the K£owirs ofthe chan"ty. for the veu Mded JI December 104 iwliiclj are 5¢f Out () io I I. Rexpècthè résponsSblllrtei of 'rn1$te and &xAmlner The charitteg trusiees are regxinsible for the prporalion of Ihe ac¢oiinLs In attordsntp iiith the wms )t' the Chwttses And -frustee Invesmient (Siotland) Act 2(J05 ¥nd the ChaAiieg Accolli (Scotld) Regd2tioits 20UIi. The ¢lw'iv (nigiees ¢4YL%td4f Ihe aiirtit reqreONI ot Regvlattott i(N I i idl 0l.ihe AceouThs Re.£181111$ (ts)es noi oppi%' li is rni, responsibilsN io QMIlle the &ccouTrts required undeF se¢bon 4411} Icl of the Act and io stale M'hetbeT paJiicuI In8tters have Gom¢ to my atitfiiion. ¢xatnin3tiOn is C4Triéd out ]n ALcordfince wilh Reuulaiion I l ofthe Chttnue:- Accowits {Scolld) Reswlslions 2(h16 Ari exam]nThnon in¢lude8 & r¢vi¢YY of tho a¢countinq records kept bv ihe Ind A Comporison olthe pTts¢niod iith tho&e iwords. It also iiicluoes c4xLYiderats"vn ol'ATN Isu0{ I8 or di5¢1osur¢s ir the aL¢owits, slld seeL"s ekplaiJth(xis Iroii) -dur undert.0 do nol all tho cTr'Lthnce th41t W0d te4ULfLd the IntstéÈ5 ¢oncwnLn£ am. ouch nulters. Th¥ yroc- in wdiL cortseqLientlv l (lo not txpres% #n audit opini¢n 011 the i'i*i¥ by lh¢ t.OlmLS ep¢iid•wi EJwMiftti"s StAtement In the GOUfs¢Df ¢xaniination, no maiter h&8 come lo gi¥eq Ine reas(Kuble cal¢ to beliw'e Ihai in tNteLio1 Tesm the rffjuirv.m¢ttLi ID kee.p fkccniiniins reci)Td% 111 accnTdance with %eclion 4411)(a) 01.}e 2,Ul13 Arl and Regullltion 4 I)t' Ihe 21M16 ALLiitini¥ Re&iii131inng. io pr¢paTr ¢oW7ts which accord with th¢ IkCCOWIItTh8 fecoTd$ mPlY with RegU]lon 9 vl. 2006 ACCOU18 R¢gLdatsow hDWL' noi been mei. Name.. Addres5. sIed..- Date:. IS Page 5
H(Nldom Kirtlc-Ea Icyfjeld & frfiildle Recei ts ajid PA ments Account Year Ended 31 December 2024 ie Church r oll#Hid UttreitTiCted R¢Jtrl¢¢ed Fmndy 21124 £Bdfftvmemi Total 2V24 21124 ZUZ3 Recei Don08 L¢wi¢s 1,0411 1,330 2,798 2.79R 4.499 Bw&. & DeJh)git illtensL InvostsXKmt Inc 3.8J8 3.838 J.S29 NgtioN41 Giviii# Duy 28 2¥ Saie of i$g¥lS Sale ot invMtytht5 RewyB fm Genero) Tru8 R¢1Pty 48 71330 231136 23036 .14.tsU8 J4.Xl)¥ Costs ol. generall8 funds Charitable Aetlvl(le4 Govo.rn4nce ¢nits 35.fj78 978 3J.678 978 1,076 IFA 36,656 Exee8J of Recelpts tsvev Pymellts for Ibo y1 before tr&nsfe -1,848 .lJ48 4.747 Trnnsfer Eicejs of Receipts over P•ymoKts foT the year -1.84A 4.747 Paoe 6
doiii Kirlle-Ea ILlield & Midd Ststemettt of BalaDces At JI December 2023 bie Church OY Scotland UnreNtricted Re#ri¢tt Fundi Fuodi 21124 F.AdDenI Tot.41 T•t#l 2fi23 1124 Bank&D Dslt Bolances Bank & d¢poyit bala¢¢8 b11 fonvaTd 52,11ts8 .51 Ufix 47.321 MovOmLb*t SN Yr. ENce5s rjf RupL$ OVLY PaylnIS forth¢ llr -k,¥4R -1.641 4,747 Bunk & dcpoyrt balm4 cwrjua forward 50.22(1 -Ifl.220 )2.nCIll Inv tmen Consoliduted FabriL liund 131)217.6¥ Gth Aid R2C4iviblo 2666 1060 2J7.1 Tlie A¢¢owits were approved by th¢TNstees on.. For pmd on behalf oFthe TrLlStees Segjlon Clerk Ti'ew3uF¢r
Ilo<fdoll] IKArtlfr£a ¥lesAield & Mlddlebie Chureh thf Scutland Statement of Balances Notes to the Accounts l. Trustee Remuneration And Related Prty Transactioos No tiustee receivea any remuneration or reimburseinenr of expenses during the year. No trustee or a person related to & trustee had anv Pw-rsonal interest in contract or transaction entered into by the charity during the yeaT. 2. Movements ID Funds AtlJ#n 21124 At JJ Def 2024 Rtttipts PytyeDts ThIDJferJ Ilnreytrieted funds General FLLttd 52.068 52.0ti8 34,808 34.1108 36,056 3rfi.656 50.220 ReytrictLxI fundy ReseTvr Trund (Iiive¥Lors Trust) Ci¢neJd fund Ilnyesiors Trust) Gener PurposL% (Growili Fund) rJv<',ftn1tL I l-.Ihr,, fi1111I IIIiiL%lorx Trnjst) 48 1619 1108 85 1.704 .21* 2.234 104 2214 IID IU9 109 Iio 5318 110 5530 212 Tot41 funds 57,386 36,6fj6 Page 8
Restrietsd (Guild) FuDd5 Unrestricted Funds 2024 Kftdowment Funds Total Total 2024 2024 2024 2023 3. An&li'sis of Donlltion$ Narional Giving Day WFO Scheme (non Gift Aid) Gitt Aid Don81ions TILX Recovered on Gift Aid Donations OrLlinary Offerings (Open Platel Other Oft¢ring%, l)oiiations cic 1204 1204 1495 10352 2,666 2tH2 103.12 2666 10480 2573 2272 10609 5 8544 .348011 18544 34808 4. Analysij of Payments Costs of generating fund Invesiinent Manager4, fe¢q Offering ¢nwelopes Charitable aetfviti Mcraki Expenditure PreKbylery dues Siipind Miiiist¥r'g expciises Pulpit supply Othei. staffing co4ts briL repairs & muintenance Couri¢il 'l'dx HcKii ld lighl lllsurance Other building COSIS CIIArities Priiiting, stuiioncry E4lld postage School Donatinn8 h#r expeDscs 366 360 442 542 542 8.713 1,147 2,680 4,249 542 2,74S 8.713 .147 2,6XII 4,249 ,229 6711 4,6.$8 3,3?2 3,023 4,0$5 4,353 670 3.407 3.569 3.31? 518 32 518 1811 46(1 460 1,070 1,070 1,90 27,-549 Govern*nee co.sts Indepeiideni examiner s f¥¢s Other payments Purchase of a$5Cts Purch&s1' of investments Page 9
- Minister's Stipend All Church of Scotland ¢oogr¢gatiOlls cvntrtbute to the Nagional Siipend Fund which bears the costs ot all ministers, stipends aiid eniploy¢r's contrtbuiions for 11(}{1[ iTrSiLrance, pension and housing and loan fwid. The maximum stipend is £3703?
- Collections for Third Partles 2023 2024 1076 1076 518 .51 Pag¥ 10
APPENDIX FbNDS HELD ON BLHALF OF THE COI¥GREGA TION BY THE CHLIRCH OF SCOTLAND CEIIE1i4L TRUSI'EES 2023 2024 PITAL A Credit Ba18nces held &t 31 Dec¢iDber (070427.50) . 119417.46 14705.35 Inttr ¢onthe ve un Credit Balance at 31 December ?0?4 1951.04 5561.7.7 Pa8¢ 11