The Church of Scotland
Whitburn Burnfield Valley South Parish
RECEIPTS AND PAYMENTS ACCOUNTS
2024
Congregation number: 010129 Charity Number: SC001053
Reference and Administrative Information
Charity Name: Whitburn Burnfield Valley South Parish Church of Scotland Charity Registration Number: SC001053 Congregation Reference Number: 010129 Contact Address:
Names of Charity Trustees:
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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Principal Office-bearers
Bankers
Royal Bank of Scotland 4 Almondvale South Livingston West Lothian EH54 6NB
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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Year ended 31[st] December 2024
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Unitary Constitution.
Recruitment and Appointment of Trustees
The members of the Kirk Session are the charity trustees. The Kirk Session members are 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, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Kirk Session is chaired by the Minister and meets regularly throughout the year. Certain responsibilities are delegated to working committees (including Finance and Property), which meet outside regular schedules as required.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, reformed in tradition, and Presbyterian in 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. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Our parish has been formed following the Union of the previous Breich Valley and Whitburn South parishes in February 2024. This created the parish of Whitburn Burnfield Valley South, which sits alongside Whitburn Burnfield Valley North parish which was created at the same time from two adjoining former parishes. The eventual aim is to create a Team Ministry covering all 4 constituent previous congregations served by 2 Ministers. However, this will require the central Church of Scotland to amend its legislation in order to allow such a Team Ministry to operate successfully. Joint services and other events have been held across the 4 congregations during the year under report.
Our Kirk Session has been formed from the Elders in the two congregations, and we continue to operate with a structure which does not require a Congregational Board.
Sunday worship has been held at both Breich Valley and Whitburn South churches, with the previously-revised service times proving successful in allowing our Minister sufficient travelling time between the buildings to be able to conduct services in both locations. Pulpit Supply has been used on a number of occasions to support worship during absences, and the Minister has also engaged in pulpit swaps with his neighbouring colleague. Attendance at both churches has remained fairly steady during the year, although at lower numbers than we have seen historically.
Communion has been celebrated on a quarterly basis in both churches, and although Young Church activities had been curtailed as a result of infrequent young people in services, a toddler group has recently re-started at Breich Valley. Both churches could facilitate creche and other activities if required.
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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Year ended 31 December 2024
boys is currently particularly low. Both companies have recruited new leaders and helpers during the year. We owe a debt of gratitude to the officers and other helpers who continue to facilitate these weekly groups for the young people, for many of whom this is their only experience of the Church.
We have continued to involve members of the Congregation in services to deliver Bible readings, and we have willing teams who undertake greeting and other duties at our services. Fellowship after services continues to be enjoyed by those who are able to attend, and our Friday Coffee Morning meets most weeks at Whitburn South. Our newsletters have been refreshed and combined into a single publication for the parish covering both locations. It continues to be published monthly, and is distributed electronically where possible. Our website and Facebook page are well maintained, and these are chosen by some members of the community as their preferred contact option. Copies of our streamed services are available on these platforms.
Achievements and Performance
Our technology team have continued to stream Whitburn South services using the YouTube platform and also to make them available as recordings via our website, and we have regular viewers who choose this as their preferred option for interacting with the Church or who are unable to attend in person. This process has been simplified as far as possible to minimise technical issues. Although services are not streamed from Breich Valley, services there are supported by technology in terms of presenting hymn lyrics and readings on screens as opposed to using hymn books.
Our services have continued to follow a fairly traditional nature of worship in both churches, and the minor practical alterations made previously within Whitburn South to allow streaming and recording have continued to prove successful.
Most of our regular hall-user community groups have continued to meet in both locations, which provides a welcome bridge between Church and the community. We have continued to support a number of outside organisations (e.g. African Child Trust, local Polkemmet Primary School, Sight Scotland Veterans, Friends of Tippethill Hospital) and have held successful fund-raising afternoon tea events for our own funds, as well as benefitting from generous donations as well as regular offerings.
Financial Review
Offerings are our main source of income, and during the year remained fairly stable at between £4,000 and £6,000 per month across both congregations. Whitburn South has continued with the additional quarterly Communion Appeal offerings which contributed around an additional £4,000 to our income in the year.
We benefitted from one-off donations, although at a lower level than in years prior to 2023. Donations are not regular, and We held successful afternoon tea fundraising events in both churches. Income from hall lets remained in line with expectations, and our other smaller income lines provided a measure of support to our overall financial position.
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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Our contribution to the national Giving to Grow Fund represents our largest outgoing by far, and during the year we ceased to benefit from the pro-rata reduction applied to vacant parishes as Whitburn South was no longer vacant following the Union in February 2024. This effectively increased our expenditure by around £11,000 compared to the previous few years during which the church had been vacant. Our income did not see an equivalent step-change increase, which has created a deficit in our general funds for 2024 as we have met the full Giving to Grow allocated requirement. The Giving to Grow requirement for 2025 is at a similar level to 2024 which is likely to create a further annual deficit.
Energy costs increased as anticipated, in line with new tariffs which came into force during the year. We remain part of the central Church of Scotland collective negotiating scheme, but ongoing control of usage will remain important going forward. Other general expenses have been kept to a minimum through careful housekeeping and regular reviews of requirements.
Our fabric expenses increased significantly in 2024 as a result of work required to bring the manse up to standard now that it is occupied by our Minister. We also made repairs to the church and hall buildings at Whitburn South, including windows, gutters & fascias, roof repairs, floodlightling, and boilers.
Our general fund recorded a significant deficit position, which may be repeated in 2025 as a result of the imbalance between our income and expenses. This deficit in 2024, together with the majority of our fabric expenditure, has been funded from reserves. The balance transferred from Breich Valley as part of the Union is classified as unrestricted funds and can be used for any purpose. The former manse at Breich Valley has been sold and the funds are held on our behalf by the central General Trustees.
Reserves Policy
The Trustees accept that it is unreasonable to expect to hold any significant level of reserves other than those designated for specific purposes. At the year end the Church held unrestricted cash funds of £60,489 of which £5,385 was designated for Fabric Fund and £581 for Church Restoration Fund (Whitburn South only). The balance of £54,523 represents c.26 regular expenditure. The Church also held further restricted and endowment funds which have been provided for the purposes specified in the Appendix to Note 2.
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, and the Regulations Anent Congregational Finance approved by the General Assembly of the church of Scotland in 2007. They are responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf
Session Clerk
Date:
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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Whitburn Burnfield Valley South Parish SC01053
Burnfield Valley
South Parish
I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 8 to 16.
Respective responsibilities of Trustees and Examiner
with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
In the course of my examination, I note the following:
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I cannot substantiate the transactions which resulted in the final balance from Breich Valley. I can however substantiate that the final balance in the bank account was transferred over to Whitburn Burnfield Valley South.
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No matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed
Nam Date:
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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Whitburn Burnfield Valley South Parish Receipts and Payments Accounts Year ended 31 December 2024
Note that prior year accounting model required by the Church of Scotland upon Unions between parishes
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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Whitburn Burnfield Valley South Parish Statement of Balances At 31 December 2024
Note that prior year accounting model required by the Church of Scotland upon Unions between parishes
| Note Bank and Deposit Balances Bank & Deposit balances brought forward 7 Movement in year: Excess of Receipts over Payments for the year Bank & Deposit balances carried forward Investments at market value 8 Gain /(Loss) in value during year cost Assets Liabilities Loan from General Trustees - to be repaid on sale of land |
Unrestricted Funds 2024 £ 67,605 (7,116) 60,489 0 (2,192) 0 0 0 |
Restricted Funds 2024 £ 4,311 225 4,537 47,408 3,929 29,156 0 (35,000) (35,000) |
Endowment Funds 2024 £ 0 0 0 10,634 753 8,303 0 |
Total 2024 £ 71,917 (6,891) 65,026 58,042 2,490 37,459 0 (35,000) (35,000) |
Total 2023 £ 67,361 4,556 71,917 55,552 3,861 39,527 0 |
|---|---|---|---|---|---|
| 0 | 0 |
The Accounts were approved by the Kirk Session and the Financial Board
For and behalf of the Kirk Session and Financial Board
Session Clerk
Treasurer
Date
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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Whitburn Burnfield Valley South Parish Notes to the Accounts
1 Trustee Remuneration and Related Party Transactions
Our Parish Minister received reimbursement of various expenses relating to regular activities and small maintenance items following occupation of the manse during 2024
who is the wife of a member of the Kirk Session, received £1,073 for providing her services as Church Cleaner, including for funerals
who is related to a member of the Kirk Session, received £6,050 for providing her services as Hall Cleaner
who is a member of the Kirk Session, received £776 for providing her services
as Church Cleaner
who is a member of the Kirk Session, received £5,558 for his services as Hall Keeper and £50 for his services as Church Officer at funerals
who is related to members of the Kirk Session, received £2,760 for his services
as Organist
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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2 Movements in Funds
Note that prior year accounting model required by the Church of Scotland upon Unions between parishes
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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Whitburn Burnfield Valley South Parish
Appendix to Note 2 Purposes of Designated Funds
Fabric Fund: The Trustees have set aside funds for the maintenance of the Church property.
Restoration Fund: The Trustees have set aside money for maintenance and restoration of Whitburn South Church, which is a listed building. Some of this money has been placed on Deposit with the
Bible Fund: Established following sponsorship of replacement pew Bibles which exceeded the cost of the Bibles
Coffee Morning Fund: The Coffee Mornings are run once a week by a small group of Church members. These are open to all at no charge but the donations received are forwarded to a number of third-party organisations or donated to various projects within the Church and its organisations. This fund was closed during 2024.
General Funds: These funds are available for all general purposes as agreed by the Trustees
Purposes of Restricted Funds
Fabric Fund Heating: This fund is specifically for use for maintenance of the Church heating system
A.W. Logan Fund: This fund is to be used for Fabric purposes only
Cooper-Moffat Memorial Fund: This fund is for the provision of Communion Elements only
Rev. W. Hume Fund: This fund is to be used for Fabric purposes only
Purposes of Endowment Funds
Thomson-Brown Education Trust: The income from this fund goes to provide Sunday School awards for attendance etc.
Stockman Organ Fund: The income from this fund goes towards maintenance of the Church Organ
Tom & Margaret Nimmo Fund: The income from this fund goes towards education and training for Church Elders
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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Whitburn Burnfield Valley South Parish
Note that prior year accounting model required by the Church of Scotland upon Unions between parishes
| 3 Analysis of Donations FWO Scheme (non-Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Other Offerings & Donations: General Fund Designated Fabric Fund Designated Restoration Fund Sponsorship Designated Coffee Morning 4 Analysis of Payments Costs of generating funds Offering envelopes Charitable Activities Giving to Grow Mission Allocation _less_Endowment Income Presbytery dues Minister's expenses Pulpit Supply Other staffing costs Fabric Repairs and Maintenance: Other Fabric Fund Restoration Fund Council Tax Heat and Light Insurance Security contracts Other building costs Church office expenses Copyright, Organ & music Stationery Copying & printing Elder Training/Bible Study Other Expenses: General Fund Designated Coffee Morning Fund: Donations to 3rd parties General Expenses Governance costs Independent Examiner Gift Other Payments Life and Work Miscellaneous Sponsorship |
Unrestricted Funds 2024 £ 9,757 39,211 8,125 4,136 9,328 0 0 46 689 71,291 277 277 50,978 787 3,318 700 20,572 21,425 0 3,442 6,123 3,360 675 2,239 407 1,251 (333) 2,089 0 407 180 873 118,493 100 100 578 1,896 105 2,579 |
Restricted Funds 2024 £ 0 0 0 0 0 |
Endowment Funds 2024 £ 0 0 0 0 0 |
Total 2024 £ 9,757 39,211 8,125 4,136 9,328 0 0 46 689 71,291 277 277 50,978 0 787 3,318 700 20,572 21,425 0 3,442 6,123 3,360 675 2,239 407 1,251 (333) 2,089 0 407 180 873 118,493 100 100 578 1,896 105 2,579 |
Total 2023 £ 9,094 32,972 8,429 2,610 7,342 5,450 0 0 751 66,648 154 154 27,038 (809) 643 775 855 17,755 7,978 0 0 7,165 2,780 480 1,596 263 1,079 (281) 963 0 493 90 331 69,195 100 100 473 892 0 1,364 |
|---|---|---|---|---|---|
All Church of Scotland congregations contribute to the National Stipend Fund which bears the with the national stipend scale, which is related to years of service. For the year under review, the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years) was £38,884.
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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Whitburn Burnfield Valley South Parish
Note that prior year accounting model required by the Church of Scotland upon Unions between parishes
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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Whitburn Burnfield Valley South Parish
Note that prior year accounting model required by the Church of Scotland upon Unions between parishes
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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Whitburn Burnfield Valley South Parish
Note that prior year accounting model required by the Church of Scotland upon Unions between parishes
8 Investments at Market Value
| Unrestricted Church of Scotland Investors Trust Growth Fund £ A.W. Logan Trust Fund (Fabric) Cost Cooper-Moffat Mem. Fund Cost Thomson-Brown Christian Education & P. Nicholson Bible Fund Cost Stockman Organ Fund Cost Income Fund Tom & Margaret Nimmo Fund Cost General Purpose (Lighting & Power) 0 Cost 0 Rev. W. Hume Legacy (Fabric) Cost 0 0 |
Restricted £ 39,237 23,316 6,125 3,840 2,046 2,000 47,408 29,156 |
Endowment £ 3,190 2,075 5,321 4,228 2,124 2,000 10,634 8,303 |
Total 2024 £ 39,237 23,316 6,125 3,840 3,190 2,075 5,321 4,228 2,124 2,000 0 0 2,046 2,000 58,042 37,459 |
Total 2023 £ 35,854 23,316 5,597 3,840 2,915 2,075 4,862 4,228 2,104 2,000 2,192 2,068 2,028 2,000 55,552 |
|---|---|---|---|---|
| 39,527 |
Appendix
Fabric funds held on behalf of the Congregation By the Church of Scotland General Trustees
| Capital Account/Temporary Account Balance at 1 January Sale proceeds from Stoneyburn manse Stoneyburn land loan Balance at 31 December Revenue Account Balance at 1 January Revenue Interest Balance at 31 December |
2024 £ 0 232,003 (35,000) 197,003 124 2,026 2,150 |
2023 £ 0 0 0 |
|---|---|---|
| 120 4 124 |
Whitburn Burnfield Valley South Parish Church of Scotland 2024
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