CRAIGMAILEN UNITED FREE CHURCH OF SCOTLAND Scottlsh Charity No.SCOOI 714 A Congregation of the United Free Church of Scotland. Congregation Report and Financial Statemenls Year ending 31 December 2024 Annual General Meeting and Financial report 23rd February 2024 Order o18usiness Me8ting Constituted Minutes of Previous AGM. Treasurer's report Adoption of Financial Statement of Congregatlonal Funds Reappoinlmenl ol members of the Congregational Board rl an anse R orts from anlsatlon Good News Crew fr Presbytery General Assembly Any other compelenl bu&ness from Mlnlster Ben Principal place of worshlp and of Congregallon activilles: 10 Braehead Bo'ness West Lothlan EH510BZ
Congregation Report and Financlal Statements Year ending 31 December 2024 Page Trustees, Offlce Bearers, members of Courts of the Congregallon Congregalion Report Report of the Indepondent Examlner Slatement and Movement of Balances on Congregatlonal Funds Noles lo Financlal Stalements Financlal Stalemenls: Receipts and Payments, all Funds Supplemant Sheet and notes
Off Ice Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31 December 2024 Mlnlster Ofllce Bearers Sesslon Clerk Clerk to Board Treasurer Proporty TnL%t•e8 Klrk Sesslon Ministerllnterim Moderalor Session Clerk Elders. Congregatlonal Board Minisler Elders EleLld M Ind•p8nd8nt Examlnor Bankers UF Churoh Financc Commlttee & The Bank of SGOtland Page 2
Congregation Report year ending 31 December 2024 1. Constltutlon and Prfncipal Actlvities of the Uniled Free Church of Scotland Tha Uniled Fr8e Church ol Scotland, with all the Churches of the Relomalion, acknowledges as its Supreme Standard, the Word of God conlalned in the Scrlplures ol the Old and New Testaments. The Church holds as its Subordinate Standard the Weslminster Confession ot Faiih- by its Declaratory Acts il recognises liberty of judgment on points of doctrine which do not enter Into th8 substance of the larth; and it claims the righl as duty may requir@, to int8rprel. add to, modify, or change her subordinate standards, under the promised guidance ol Ihe Holy Spirit, and with a dlrecl responsibility lo her Lord. The Church approves th8 emphasis of th8 Declaratory Acts on the love of God for all mankind, the free offer ol salvation lo all, Ihe obligation of the Universal Church to make known Ihe Gospel throughoul the world, and the renunciation ol Goercion. persecution and intolerance in matters of religion. Accordingly, Ihis Church accepts the obligation to wttness lo the truih ot the Gospel and lo seTve rnen in lh8 name of Christ with regard alike lo their spirrtud and malerial welfar8, boih at home and overseas. 2. Responsibllllles ot the Congregatlon As a CongiegalSon of the Unlt8d Free Church of Scotland thls Congregatlon is under the jurisdldion and overslght of the superior courts ol Ihe Denominalion, 1.8., the Presbytery ol Ihe easl (ln which thls Congregallon resld8s) and the General Assembly of the United Fr88 Church In all mallers pertaining to its spirilual and18mporal lincluding linanciall aflairs. It s&eks to exercise these obllgatlons wlthln ils fellowship and to the peoplè In the community ol which il Is part. 3. Respon$lblllllo9 ond Appolntment of Offlce BeaTer8 All matters affecting the spiritual well bèing and ord8r ol ihe Congregation is ex9rcls8d by the Kirk Session of this Congregation. The Kirk Session consists of ils Int8rlm Moderator and ruling elders. All temporal aff airs {includlng financial} ol the Congregation are administered by the Congregation Board ol this Congregation. The Property Trusteès of the Congregatlon are the Ex Officio Office Bearers named on page 2 01 this Report. Elder8, eleoled in accordance wilh th8 Practice and Procedure of the United Fr98 Church of Scotland. along with members, 8lecled by the Congregallon al the Annual General Meellng or at a m8eting of the Congregation specifically called for Ihat purpose, form the CongreGational Board Office Bèarers are appolnled by the Courts whlch they serve. All ottlces ol the Church ar8 open lo any memb8r in lull communion. Each Congregatlon appolnts èld8rs to the Pr8sbytery and lo be CommissSoners to Ihe General Assembly. PresbyteTÉanlsm m8ans the government of th8 Church by elders. 4. Actlvltlos and Achlevement Craigmailen Church runs a number of different athvilies which seek to support and lov8 the local comrnunity. The Church which has 51 memb8rs and $8vèral adherents, have worship services each Sunday mornlng with around 40 adulls regularly att@nding. Worshlp services are designed to help worshippers of all ages to engage and lo worship God In a way that f8els natural lo themselvès. The Church also has a small children's group wilh around 9 children of diflerent ages Involved. Cralgmailen also hosts a monthly chlldr8n's club. a weekly baby and toddlers group, bible study, badminlon ¢lub. lunch club and more. These groups are attended by a range of people Irom a few weeks old lo people in thelr mid 90s and th8 Church seek to support, help and lov& all Ihese dlfferenl people. Thioughoul a week, the Church can engag8 Wlth and support up to 100 dltterent Individuals. It also has strong links with the local primary school. The Church building is upkepi regularly wth a congregational board which looks after all aspects of th8 property. both externally and internally. The work of the Church is funded by the generous donations of Its members and adher8nts and is supported by havtng one full timè paid minister Pa9e 3
aFongside a number of people who give of their lime on a voluntary basis. Rèv Andrew Brown (Minister: Craigmailen Church, Bo'nessl 5. Flnancial Statements and Funds In accordance with the Charities and Truslee inveslment (Scotland) Act 2005 (Ihe 2005 Act,) and the Charities Accounts {Scollandl Regulations 2006 Ilhe Regulations,) and baing a charity with an annual gross income less than £100,000, the Financlal Slalements of this Congregation sel out on pages 7 to 9 consist of a Slalemenl ol Congregalion Funds and movem8nts ther80n during tho Y8ar ending 31 December 2024 and delails of the ReiptS and Payments, Surplus (Deftcit), and Net Mov&menl on Funds during the year with supplementary nolgs Ihereon whgre appropriate. The ordinary recelpis and payments and slalernent of baianc8s on Congr8gational funds ar8 shown in the general lunds and in the year amounted to £54.292.14 and £66.502.87 respectively and show a deficjt of £12.210.73. The r8C81pts show anonymous donallons of £6,000. These were not donated for any specific purpose bul were intended lo be used for church facilities improvement or lor church outreach l ¢ommunty inillalives. The total amounl ol all Congregational funds at 31 Dèc8mber 2024 is £50,977.54. Funds held c8nlrally by the d8nomlnaiSon can also provide income. A return o as received this year. iqa6 The d6nominalion conllnue8 to 881 a Target value lor the congregatlon to pay towards Central lunds. Thls expected lo be around £65 per member for 2025. The currènt financial model in plac8 al Craigmailen is now looklng heallhler, mainly as a result of Ihe Continued véry generous donations and the numerous new members and adherents that have lolned the congregallon from other churches wilhin the Bo'ness area. With a £12k dellcil being partially offset by returns on inv8slmènt lunds, the net dellcll Is approximat8ly £5k. The recently completed building survey has highligmed the neèd lor urgent repairs which will not be trivial in their execution or cost. A board sub-committee continues to examine ways of addr8sslng Ihe deflcli. It Is stlll the vlew of the s8s81on and board Ihat a minlster is fundamentally more Important Ihan a buildlng. 6. Accountlng Pollel•s The main sourc8s of income are the volunlary offerings. donatlons and oiher giving of members. adherents, and related organisations, and interest or dividends on Congregation Funds. The Receipts and Payments of Congregation Funds are recorded and r8porled on a cash recelved and cash paid las invoiceaCcoUnts are receiv8dl basis raspe¢tivoly. In the event Ihat a commitment Is made aftèr the dale ol the Statement of Balances which will mat8rlally rellect on the amount ol any Fund(s) this will be reported in the accompanylng Noles lo these Statements. Congregational Funds, pr8vSou8ly recorded indivldLrally, have now been absorbed into the maln general fund. The g6n8ral fund is now compromised entirely of unrestricted funds, m8anlng that all monies can b9 used for any purpose agreed by thè church offlcers. 7. Land and Property Land and Property consist of Church, Church Hall togethèr wth fittings and furnishings {including cornmunion, other ecclesiaslical articles). The Congregation owns a Manse. These are held as functional property lor the use of the Congregation in fulfilling its aims and mission and in which its activities are carried oul and not for Investment andlor resalo. No markot value is placed on these Assels. 8. Independent Examlner In accordance wrth the terms of Ihe 2005 Act,, Section 44 {11 (cl. and as a Charity falling under regulation 9. ot 'The Regulations,, and not required to carry out an audit under paragraph 914), an Indep8nd8nt Examiner has been appointed in accordance with regulation 11 of 'The Regulations, to carry out a compet6nl examination of the Report and Financial Statemants of the Congregation. Th8 Independent Examinerfs Report for the year lo 31 sl D8cèmber 2024 is on page 6. Page 4
- Approvat ot Congregation Report and Flnancial Staiements The Congregation Report and Financial Slalemenls were approved by the Congregational Board at their meetiro on 02102125 andby the Congregation al the Annual General Meetlng held on 23 February 2024. Th8 Office Bear8rs authorlsed to sign the Report and Finance Slalements on behatf of the Gongregalion are: _ Slgned Slgngd Slgned Slgnod Dal& Page 5
Indep8ndent Examtnar's R•pDrt to the Trusteu and OffiGe Bffjrer5 ol Cralgmailon United Free Church of Scotland Respactlve Re$ponslbllllle$ of Offlee Bear&r$ and TiustO08 and Examlnar The Congregation's Office Bearars and Trustees arÈ responsible for the preparation ol the Report and Accounts in accordance with the terms ol the Charities and Trusteè InveGtmant {Scotland) Act 2005" Ilhe 2005 Acl") aryj the Charitles Accounts (Scotland) Règijlalions 2006 {a$ amonded} I'lhe 2006 r8gulalions"}. The Congregation's Ollics Bearers and Truslg8s consrder that tho rèquirgments of Flegulallon 9 apply but not those ol paragraph 9141 of Ihè Accounts Regulations. 11 is my r9sponslbllity 10 8xamine thè Report and Finance Slat&menls as required under s8Ction 44(1 } Ic) of the A£t and to stale whether particular matters have cane to my attention. 8asl$ of Indepenlenl examlner's slalemenl My examinalion is Garried out in accordanG2 with Regulation 11 of the 2006 R8gulalion$. An examinalSon includes a review of the accounting records kept by the Congrègation and a comparfson of the report and a¢¢ounts presented wilh those re¢ords. 11 also includes consideration ol any unusu rtems or disclosures in the report and accounts, and seeks explanations from the office earerS and Iruste&s concerning su¢h mattèrs. The procedures undertaken do ncl provide all tho èvidence that would be required in an audit, and consequently I do not express an audit opinion on th8 view giv8n by the report and accounts. Indopendenl Examlners Slalemenl In the coursg ol my gxarnlnatlon, no matter has corne to my attentlon 1. which Ulves me reasonable cause lo b81ieve that In any materlal respect the requirements: to keep accounllng records In ac¢ordance wth SeclKJn 44(11 (a) of the 2005 Act and Regulation 4 01 the 2006 Ac¢ounis RegJlallcS arKI to preparè report and accounts which accord with the accountlng records and comply with Regulalion 9 of the 2006 R8gulaions. have not been m81, or 2. to whlGh, In my oplnion, attenilon shoukl b8 drawn In ortler to enable a proper underslandlng of the Report and Financial Statements lo te reached. Page 6
Cralgmalgn Bo'ne$$ Unltèd Frvchureh al S¢oUoid P4e7 8tstement of Bal•nce$ and Mov•ment on Gangregliion Funds lor Yw emding 31 Decemljer 2024 Fund Bol¥n#• 01.01.24 IPaymohtsi 2024 Surplus (Dfrflelti Not Fund 7ram61£rs Ngt rfthaDg8 on Yund 8alanc8 31.1224 •$ lollows of F 13enenT 4,319ffi 54.292 14 66.502.87 18.QOO.00 16,000.00 B,10È.90 Bos Notè 1 R•itrlcl•d Not• 2 ,108.k¥> UFHQ 51.582A3 2,81996 0.00 -16.000.00 -16.fy)000 38,402.79 UFCOS Ha 38,402.79 Tol•l ¢ongt•gaUon Fund4 55,$02.46 5T,112.10 66.50187 0.00 0.00 o.oo 46 $11.69 46 511.89 Nol•• lo th• Slat8m•nts tor lh• Y•ar endlno 2024 (Samplo NotsBI NItUM ol Congv•gatloTh Fund&. G•n•r Unr•itrfd•d Nd• 1 Orolnary v¢¢thpl¥ and paymlnls ol the Congrega¥on. OfFu 88ai•r5 may'déslyTral•' unreslnd•d luné$ lor S•r•I r¢serv98 or br sp•cilied purpoÉ•lsl. Fabrlc R•irf¢t•d Not• 2 To rep$ lo •¢rnol arnj Irt1 labrk furn1th4ng8 d chUh, Hjll or MaN• B•n•vd•nl R•sic4•d Not• 3 To benovol•rt PLIPO8e81arm•mbar&, allrlS andthos• in th• Weommun IAan$• Nol• 4 Net incorrn from let ol for r•pArt, deg)radon r?lurbiJhmeni of th¢ Manse Qov•pMn¢• Nol• I No govemAnce c)¥ Brg Inwrred duty the y•ii. Dut1•$ fePdllng to governanw or• provthd volun14DIy Prop•ty Church Mansa,Hdl Not• I CoNr•oa15on prryJ8ny Is hehs lor lh• ts#• th• Congf•giiirJn In fullling il$aima mi55ion lo 11$ mambers, jdh9r0l5 andthecofftmunlty il terw•$.' not lorinv1%imI or r¢¥Nt•. No viku• h pla¢ed on th?Eeprop¢rfe8. ¥IM¥tI Noi• 7 Investm&rts Iphlon behall ef Iha Conor£g&tlcfj hich hove a variable Mlltkel Valve are Induded In Ihq abov¥ 31ai8n•ni 01 BaJancs 41 in• vi4 at th• yoar énd. R•valu•trv during tha yeir are raporftd kn Iha IAblè abDv• as Nel Ch4ngw in Fund, ConUng•ni Uibllltl Nol• 8 FIn•neI Slot4ffl•nl8 w•rt th• rée•lpl8 ffjethv•d and pgym•nli rnAd• th• year In thè evenlthore ¥e any malerld outst#ndlngs.¢ofvbno•ni liab51ill¢s and lor commlmenis mes& aro noted bglow. Ther• ire no Gontingeni iabililies aiihe d41v Repm WKS nanCI siatwn•nL P8ym•nt• toTrut••• Not• 9 No p&yn•nt8 htsv& b•enè••n Thad• toany Trv¥tw for kn ptrfoyrnGe ol Ihglr dirti•s 98 TrustteB olthÈ congrèodhn Appro1 ot Cgregl0 Fln•n¢lal Stmtemtnts for the Y8•r ending 31 December 2024 a8 vyl on Palles 7,1 by Offlco Bèaror$ auihorl$od to 51gn. VnlsterAnt•RlnJ Alodorator •rf( to Congr•gallo4lBoard/Pre Tre•Jur D#t•
Cralgmailen Bo'n•s8 United Free Church ol SCland Recelpts and Pasrynents lor the Year endlng 31 Dec•mb•r 2024 l¢ompgr•llv8 par to 31 De¢&mbor 20231 Fund General HQ Funds Total UnresiriGled Unre51fiGt 2024 P•yè 8 Noies Detsils Total 2023 Recelpts Offerfngs 8.473.09 25,748.00 8,473.09 25,74B.OD 6,189.06 2Q,897.00 0.00 6,739.A7 956.00 34,781.53 Fréèwlll Fr8eWII1oK¢ aldl Gm Akl Tax Oiher Sub Totals Organ15aiions other (pu1¢ Sthooll 8,664.75 771.00 43,656.84 664.7S 771.00 43,656.84 Page 9.1 Donwions Pag• 9.2 26.70 26.70 150.OD 68.86 88.20 1,302.70 0.00 0.00 138.00 801 30 439.30 Sub Totsl 836.70 0.00 836.70 2.819.96 260.00 147.00 2,055 00 5281.96 Olh•r 2.819.96 Renv I¢1 260.00 147.00 1,055.00 2.46100 Pag• 9.3 Sub Toijl l819.96 Evenli Fun&w'$iThJ 1.273.50 1.273.$0 1.230.Q era.0rd1nBry L•gacyGIft8 le.9.1 0,000.00 6,000.00 Pg•gA 3,000.00 0.00 113.70 Ml86lon5 63.10 83.10 ag• Tolal Re¢eipt• 54,2 .14 .00 57.112.1 40067.23 PayTnonts Mlnlslry stOnSlary & NIC Expon$8s PuTpil Suppty Orqani51 Int Modérator Fo•. Exp 8ub Tol•l 33,544.68 33.544. 31,887.84 O.OLI 8e1.60 0.00 2.780.00 35.049.44 2,941 74 4,170 01 4,770.77 7fj2.oo 748.00 19,325.63 3271B.IS 71.68 353.36 426.4D 2,087.00 2,067.QCt ooo 36.038.08 3fj,038.08 Oih8r Salary Prcpeny CodI Tox In•uranc• H881 & Iluhl Flep•r5. upk•¢p M8lnl. Contracts Sub Toi•l si•dlasl Maoezin• Postage 118lfphDne Kk Session ML8cellan8ou8 Organi5atsons Support S¢th Tot•1 J,OOS.44 4.297.98 5.527.92 6.374.91 3,676.91 22,863.16 5,005 44 4.297 98 5,527.92 ,374 91 3.$76 91 22,B83.16 0.00 0.00 P4g• 9.0 210.16 210.16 P•g• •.7 1.359.97 1,35997 P•g• •.8 1,049.46 0.00 1,474.50 170.13 0.00 1,570.13 FUn¢JralnO Cortriknjtitsns Denomlnalk)n Pregbylery 5,599.50 72.00 5.599.50 72.00 4.962.00 72.00 120.00 o.oo &154.00 Pago F.5 Sub Total 5,671.50 5,671.SO Extra.ordlnary A¢furblihmoni o.oo Mlsslon Othw chariti•0 8100 340.00 610.00 Total PayTrents Surplu$ (Dellelll Net Recpl$ (Paymntsl Tran81er6 belEn Funds -12,210.73 16.000.00 2.819.96 -16.000.00 -9.390.77 o.oo o.oo N•t Movemenl on Funds 3.789.27 -1&180.04 0.00 -9,390. .00
Cralgmallen Bo'ness UNITED FREE CHURCH OF SCOTLAND Supplementary Sh¢•t and Nol••- Yoar èndlng 31 0Mr 2024 Page 9 N•t• Dgl•ils ol R•G•lpts Nots DthU8 01 Pa5Thents 1 Ollering$. Qther Targ81 Gera1 Prop•ity Genoial Chureh 3,IXIS.44 4297.98 5,S27.92 878.45 146.46 720.00 1.272.00 360 00 300.00 olal 3,005.44 4297.98 5.527.92 878.45 146.48 720.00 1,27100 360.00 300.00 0.00 1S,50&25 Councll T Insuranee He and Ught Fire EinguISherS PHS Forth Plpo Organ$ Grounds manint¢nanGq Gas boSler serrico Mat bollar Equiprn•nt, Fumllhl Sub Tot•1 2 Donitlons- Orqanlsations B•dnMnlon General 810.00 ID.UO 3 Oth•r- Ml8¢e11on8ws Counryl ielund Organ concort Easl•rS¢h•m• CCLI R•lund Coff88 moming UFCo& HQ rafund Post offico grror Anon donation Cholr Concert 232 260 100 0.00 Fabrlc R•pBir¥ Chur¢h suNty Deods relenbon PC rapalr fèès Deeds lawy•r1491 Rellrempnl gtft 0.00 5,374.50 34.41 95.00 421.00 250.00 200.00 0.00 0.00 0.00 0.00 8.374.91 22,883.16 185 400 1Q5 100 5.S74.50 34.41 95.00 431.00 4 ExlrwdlTr•ry Anon dohllilons Atl Fund$ 6,000.00 8ub Tot Prop•rtyTotat 6.374.gY 22,883.18 5 R•¢•lpl• lor and h>Th•nl$ to Ml••lon• G•n•r•l 63.10 DonthtlDni Ir•llrd colle¢¢lon•l 7 Olllv & Publl¢lly Church oadband G•n8r•l 210.18 63.10 Coniribul•d to.. Cc4fi••l Trust 340.00 210.16 340.00 Mlsedl•n•DU• MUS Iluns• W8bBtt? Cup8 GNC $ludy m4t•rt5 Env¢10P•$ &8 prfzèi O•n•r•l 190.00 306.50 176.02 476.96 7590 134.59 B•n•volwt Total 190.00 Frorn G•n•r•l FundB S% of oll•iingB Olhgr 176,02 470.96 75.90 134.69 000 0.00 1,359.97 0.00 CoTrtr*JJlon$ to.. o.oo 1 359.97 o.oo TotAI paym•nt• lo Ml••loh• 340.OD