Freeland Church of Scotland Bridge of Weir Trustees Annual Report 31st December 2024 Congregation No 140741 Scottish Charity No SC002293 Trustees Annual Report Year ended 3151 December 2024 The Trustees present the annual report and accounts Freeland Church of Scotland, Bridge of Weir for tho y•ar ondad 31st D•cernber 2024 Reference and Administrative Information Charity Name Charity Registration No Congregation Reference No. Freeland Church of Scotland, Bridge of WeiT SC002293 140741 Trustees Church 8ank Bank of Scotland 56 High Street Johnslone Trustees Annual Report Year ended 31°, December 2024 Structure, Governance and Management Governing Document The Church is ajministefed in a¢¢ordance with the lerrns of the Church of Scotland's Model Deed of Constitution. Recruitment and Appointmant of Trustees Members of the Kirk Ses8ion and the Congregats'onal 8oard are the charity Irugtee8. The lQ'rk Session m?mbers are the elders of the church and are chosen frryn those memters of the church who are consideied lo have the appropriale gifts and skills. The Congregational Board Gonsisls of Congregation members who have Ihe skills and commitment to contribut8 to the management affairs of the Church They are decled at the Slated Annual Meeting and Serve lor a peric¥J of three years after which they musl seek re*lection. Organisational Structure The Kirk Session has overall accountability for the affairs of the church, but with particular reBponsibility for spiritual matters within the church The Congregational Board has particular responsibility lor finance, property and adminislralion. The Board meets five times per year. elects ils own chair-Ferson, and carries out its detailed work by means of committees for Finance, ProFety and Adminislralion. Membership of these cornmitte8S is OP8n to all members of the Congregation Objectives and Activities Oble¢tlYes The Church of Scotland ts Trinitarian in doctrine, Reformed in tradition and Presbyterian in polrty It exists lo glorify God and lo work for the advancemenl of Christ's Kingdom throughout the world. As a national Church, rt acknOW￿dgeS a distinctive call and duty to brin9 the ordinances of religion to the people in every parish of Scotland through a terrilorial ministry. It co-operates with other Churches in various e¢umer)ical b¢)dies In Scotland and beyond. Mlnlstry We are blessed wrth a faithful an¢J commrtt&J minister in the person of has senied as minister of this Congregation for 36 years. One ol our Iii£iiia¢rs, is also a Reader in the Church of ScotLqr#J. ho Congregational Lifè and Activity Congregalional life and activity can be considered undw the following headings-worship, nurture. youth work, outreach. fellowship. links with the community and financial giving. Worship Worshlp Is the princlpal activity of Freeland Church. every Sunday both at 10'.30 am and at 7.00 pm. This is conducted principally by Ihe minister but members of the congregation also participate according to their gifts in several areas, prayer, Bible reading and occasionally in drama. Worship Is very ably supported by our Praise Band and organist. Formal morning seniices of Holy Communion are held 3 limes a year. in February, June and October, sometimes jointly with the congregation of neighbouring St Machar's Ranfurly Church. Holy Communion is also celebrated in Holy Week and on Christmas Day, and at some evening services. Nurture and Prayer The faithful and varied preaching of God's Word twice every Sunday by our minister forms the core of Nurture in the church. Midweek evening servlces at 7.30pm {midweek message) are broadcast on-line on Wednesday evenings Meetings for prayer are held on the first Saturday morning of èach month and monthly on a midweek evening. Additionally, a prayer box on the church gate is regularly used by members of the community, there are other prayer Initiatives in the church including a prayer chain. Three house-groups (two in evenings and one in the afternoon) run once to twice per month. Their operation was disrupted by the pandemic bul they have been gradually re- established. The focus of these ig g mixture of study, prayer, sharing and fellowship. Youth Work Youth actlvltles Includo. The 1st Brldge of Weir Boys, Brlgade Company, operated jointly with the congregation of Sl Machar's Ranfurly. There are 3 sections. Anchors, Junior Section and Company Section catering for boys aged 4 10 18 Members of the company are encouraged to attend worship and to join the appropriate section of the Sunday School or the Bible Class A Girls, Association of the Boys. Brigade (formedy Girls, Brigade) which also has three sections- Anchors. Juniors and Company. Sunday School and Bible Class A Sunday School for younger children and Bible Class for older children and teenagers run every Sunday whilst the morning worship service takes pla A weekly crèche is provided during the moming service to encourage young families to worship Holiday Club is an annual summer holiday outreach event for youngsters. Safeguarding The congregation complies wilh the requiremenls of Protection of Vulnerable Groups legislation. A Safeguarding Panel, Gomprising three elders is in pla￿ lo ovetsee this area. and one of the aforementioned acts as Ihe congregational Safeguarding coordinator. Outrea¢h The church takes part in a number of outreach activities each year, often organised through our outreach planning group. Several of the activities are Garried out in conjunction with our neighbouring church, Sl Machar's Ranfurly. Pastoral Care Group A pastoral care gfOUP has been formed to be able to establish l extend a visiting ministry to rnembers who are socially isolated or otherwise in need of support. Fellowghlp Some fellowship activities are mentioned in other sections. Other fellowship aclivitieg include- Refreshments after every moming service. The Freeland Ramblers outings on the last Saturday of each month. A fellowship group (The Freemachars) for retired men in the church and in the village. "Ladies on the 11tThW monthly fellowship group. 'Llvestream" Ministry Dating from the time of the Covid-19 pandemic the church has continued lo offèr live transmissions of our Sunday morning worship services and also a simpler midweek evening on-line sery1￿. The ServI￿S can be viewed live or on 'catch-up' on YouTube. Llnks wlth the communlty Supporting, developing and participaling in community activities are very important areas of our church life. Actlvltles Include:. A'coffee and chal, drop in on Thursday momings. Participating in annual Christian Aid Collection Provision of church hall letting, at low cost for several local groups Provision of Imoslly) unrestricted use of the church car park to the community Development of a village centre garden display teside our car park The Bridge {Bridge of Vveirl SCIO was set up by members from Freeland and St Machar's Ranfurly churches in 2011 as a community centre including Post Offi￿, shop and café (and several of the volunteers and trustees remain associated with the churches. We have had a mutually supportive relationship with Teen Challenge Strathclyde who operate a Christian drug & alcohol rehabilitation centre nearby. They have partiGipated in occasional services and special events and been able to use our church and halls for functions of their own. Providing support for the Renfrewshire Foodbank at the time of our Harvest Thanksgiving servi Hosting Gryffe Voices communty choir in our halls who have contributed at many of our special services (which is also organised by some of our members) Financial Giving In addition to our central Church of Scotland Ministries and Mission allocation the church has contributed substantial sums to the following groups'.- Giving to our'missionary partners'_Loma Ferguson of OMF Japan., The Church of the Resurrection in Lulsk, Ukraine. Teen Challenge Stralhclyde. The Haven {alcohol & drug residential rehabilitation minislryl and Scripture Union Scotland (facilitating attendance al summer camps for children from deprived backgrounds.) Members of the congregation have responded very generously over the last three years to appeals for additional giving to the church in Lutsk, Ukraine in light of the conflict there. Risk Assessment Potential risks faced by the church and the mitigation can be summansed as follows'.- Risk of decline in member numbers: The church is outward looking, and engages well with the community, and In outreach activities as noted above. Risk of financial decline: The church has a finance committee who monitor finance close5y, run periodic giving ¢ampaigns and budget accordingly. Rlsk to chlldren and vulnerablo adults". We follow safeguarding precautions as outlined above. Risk relating to data protsction: We follow national church guidance and the relevanl law in this area. Risks relating to property: Our property convenors generally have background experience in property matters or construction and take care to appoint professional competent contractors where property work is required. Church members may periodically assist with redecoration but are not expected to undertake high risk work. Risks relating to health and safety: We have a small group engaged in review of this area. In Conclusion We are thankful that we have been able to resume our more usual worship and many of our other activities with the worst effects of the pandemic ￿ceded. We are grateful as ever for the small army of volunteers who continue lo serve across the various aclivilies mentioned as well as those who give unstintingly of their time In the areas of finance, property and administration. We continue to aspire to Our vision statement to be a 'caring church, rooled in God's Word, growing in Christ and transfomiing the community.. In common with the resl of the Church of Scotland we have beèn caught up in the national readjustment exercise, and have been asked to unite with our neighbouring Church of Scotland (St Machar's Ranfurfy Church) in the village. The congregational votes take place this month and if they are positive then this will be the last Trustees Annual Report for Freeland Church of Scotland, Bridge of Weir and a new church -Bridge of Weir Parish Church of Scotland- will come into effect on 151 April 2025. Freeland Church of Scotland, Bridge of Weir Scottish Charity No. SC002293 Congregation Number: 140741 Year Ended 31 December 2024 Financial Review The Financial Statements of the charily for the year ended 31 December 2024 have been prepared in accordance with the accounting policies sel out in the notes to Ihe accounts, and comply with.. the General Assembly Regulations for Congregational Finance., the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 2006 la8 amended),. and Accounting and Reporting by Charities.. Statemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective from 1 January 2019. Financial Review for the Year The Church's principal source of income is from weekly offerings via bank standing orders, free will and open plate offerings, and the resulting tax recovery from Gift Aid. Despite the lockdown and slow recovery to normality there has been little Ghange in the level of free will and bank offerings compared to the prior year. We thank all members for their continuing financial support. Open plate 2024 donations have decreased lo £3.087 compared lo 20231£4,635). Offerings overall decreased by 4.280/9 to £102,155. Gift Aid tax recovery also slightly down at £22,261. Total income from Organisations using the halls increased last year to £4541. back lo pre- covid levels Total expenditure was down on last year's figure but expenditure was slightly more than the income. Ukraine The Resurrection Church in Lutsk, Ukraine has been one of our Missionary Partners for nearly 20 years and a few of our members have been out to visit Pastor Victor and the church. We have continued to send money to aid God's work and some of the money has been uséd for children to attend a Christian Summer Camp along with feeding many who attend the church as well as housebound people. Pastor Victor sends emails, videos and pictures keeping us infomied of what is happening. In 2024 an amount of £4,100 was sent along with £1.000 Session's missionary partner lo the church In Lutsk. Church Union A gift of £2,000 from the British Legion was given to the churches for a new sign for the proposed union between St Machar's Ranfurly and Freeland Church th8 vole lakes place on 23 February 2025. Investment Policy and Perfonnance The charity's endowment funds are invested in The Church of Scotland Investors Trust Deposits and Income Fund. Inveslrnent objective5 are to protecl capital and maximise income. The value of the investmenls flucluales with stock market rises and falls, and the investments are slated at market value in the account5. At 31 December 2021 the valuation was £82,580, 2022 figure of £69,675 was very disappointing, with a reduction of £12,704. AI 31. December 2023 the figure has increased to £72.522 and with a slight increase on 31, De￿mber 2024 of £73,814. This increase on revaluation is induded in the Stalement of Financial Activities on page 12. The investments paid dividends during the year of £3,970. Investment Pollcy and Perfomiance Cont'd .......... The cash resources of the charity reflecting the balan￿5 on general and designated funds are currently held in bank accounts. The Trustees, policy has been lo ensure operating funds are covered by the FSCS protection guarantees. giving the maximum protection for capital.. Reserves Policy The Trustees have considered the r8S8rves requir8d and have taken into account their Gurrenl and future liabilities. It is the Trustees, policy to hold reserves in general fund of several months, general expenditure, and al the year-end held £50,243 representing 4 months, expenditure, a decrease from 5 months. (£56.5831 held al the end of 2023. Designated funds have been created lo provide for future foreseeable as well as unexpected costs in relation to fabric, healing. organ and other purposes as detailed in notes 13 and 15. This policy is intended to reduce the need for major fundraising or charges on the general fund al the time costs arise. £107.669 was held in designated funds al the year end, including the designated asset reserve equalling Ihe Cost of the pur¢hase of the ¢ar park of £15,000 as described in note 15. 10 Statement of Trustees, Responsibilities Charity law requires the truslees to prepare financial statements for each financial year which show a true and fair view of Ihe state of affairs of the charity and Its financial activities for that FRriod. In preparing those financial stalemenls, the trustees are required to.. selecl suitable accounting poliaes and then apply them consistently., observe the methoj and principles in the applicable CharitEs SORP make judgments and estimales that are reasonaDle and prudent". slate whether applicable accounting standards and stalemenls of recommended practicè hav& b&én followed. subiact to any d8p8rturas disclos8d and 8xplain@d in th8 financial statements., and prepare the financial statements on the going concern basks unless il is inappropriate lo presume that the charity will continue in operational existence. The trustees are responsible for keeping proper ac¢ouniing records which distjose wl reasonable accuracy at any lime the financial Posltion of the charity an¢J to enable them lo ensure that the financial statements comply with the Charities and Trustee Investment {ScDtlandl Act 2005 and the Charities Accounts ISco¥andl Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection cf fraud and other irregularities The trustees are responsible for the maintenance and integrity of the charity and financial information on th• con9règalion'$ wèbsit•. Approved by the Trustees and si9ned on Iheir behalf'.- Dale li Independent Examinerfs Report to the Trustees of Freeland Church of Scotland Bridge cf Weir I report on the accounts of ihe charity for the year eThlln8 31st December 2024 Respectsve responslbllltles of trustees ano eyarnlner The charitrfs trustees a￿ responsible for the preparat￿n of the accounts in accordance with the terms of the Charities and Trustee Investment Iscotlandl Act 2CK)5 and the Charities Accounts (Scotlandl reBulations 2006. The charlty trustees consxler that the audii requirement Ctf Regulation Iollllal to) Icl of the Accounts Regulations does not apply. It 15 rny responsibility to examine the actounts 35 required under section 44 Illlcl of the Art and to State whether particular rnatters have ¢om* to my attention. Basls of Indekxndent examinerf5 Staiement My examination Is carried out In accordance wtth Re8ulailob) 11 of the Charltles Accounts (Scotlandl Regulailons 2006. An ex3mlnaTlon Includes a revlew of the accouniln8 record5 held by the charlty and a comparison of the accounts presented wlth those record5. 1 a150 include conslderatlon ol any unusual iiems or disclosures in the accounis, and seek explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be requlred in an audlt ard consequentty I do not express an audli oplnbn on the view glven by the accounts. Independent examinerfs statement In the course Of my examination. no malter has corne lo my attention Whlch glves me reasonable cause to believe that in any material respect the requlremenls.. To kÈep actountin8 rett&rds in •¢tordantÈ with Sèrtion 44IIMal of the 21)05 Art and Regulation 4 of the 2￿6 Accounts RegU￿tionS, and to prepare aecounts which aeeord with the accountlng records and compty wlth Re8ulatlon$ 8 of the 2CQ6 Account Ae8ulatlons have not been met, or 2. To whlch, In ry oplnlon, aitentk>n shottrld be drawn In order to enible a proper under5tandin8 of the Jccount5 10 be reached. PitJfe55ion61 Qualifiiation Mefftber of the In5tilute of Charteied Accountant5 in En813nd & Wale5 Address '. 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