The Church of Scotland Limekilns Parish Church Trustees, Annual Report & Accounts Year Ending 31st December 2024 Congregation No: 241470 Scottish Charity No: SC002435
Limekilns Parish Church Annuel Report 2024 Contents: Tru5tees' Annual Report.-.-....-......-..-.--.-..--.....-...-.-.-.--..-....-...-.....-.-................-....-.............-....... Our Mission......-..-......-.....-.-.........--....--.... Servin8 the Communlty............-....-......-.......-....-.....-...-.............-....... .............................. Risk Mana8ement.. .12 Structure, Governance and Management........................................... ..14 Independent Examiners Report .16 Financial Review......-.......-..............-........-........-...._....--.-.-.............................-...............17 Statement of Financial Activities.... ..20 Balance Sheet....................................-..............-.-....-....-...-.-.-.-.......-.....-.-.-.-..21 Trustees Approval of Annual Report...............-.....-....--.-......-.......-.......-............21 Financial Oetail............................-.......--..............................-........................-.....-...............22 Cairneyhill ContritNJtion.........................-.......-...............-.......................................................25 Staff Costs and A8ency Collections...............-.......-.....-...............-..-.....................-......--...26 Movement of Fund5................--............-..........-.......-..-...-.-......-.......................-............27 Purpose of Funds.......................................-.........................-..-....-.....................-..................28 Notes to the Financial Statements.........-.......-....--....-.......-..............................................29 P88e 2 of30
Limekilns Parish Church Annual Report 2024 Trustees, Annual Report The trustees, present their annual report and financial statements of the charity for the year ended 31 December 2024. This Statement of Accountlthe combined Trustees, Annual Report and Financial Statements) has been prepared in accordance with the accounting policies set out in notel to the accounts and complies with the General Assembly Regulations for Congregational Finance. the Charities and Trustee Investmentlscotlandl Art 2005, the Charities Accountslscotlandl Regulation5 2(K16{a5 amended) and Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their actounts in accofdance with the Financial Reporting Standard applicable In the UK and Republic of Ireland Second Edition effective from i# January 2019. The Church of Scotland Is Trinitarian in dottrine. Reformed in tradltion and Presbyterlan In polity, It exists to glorifyGod and to work forthe adVanrnent of Christ's Kingdom through a territorial ministry. It cooperates with other Churches in various ecumenical bodies in Scotland and beyond. Page 3 ot 30
Limekilns Parish ChurchAnnual Report2024 Limekilns Parish Church - Servin8 the Communlty Limekilns Parish Church serves the communities of Limekilns, Charlestown, Pattiesmuir and Crornbie. The Primary fvnrt5on of the Church is as a Pla of worship. The Mlsslon and Worship Group 2024 has flown by but the Worship Group met re8ularly to disojss and plan worship in our church. First of all. we would like to pay tribute to who passed away at the end of October. as a valued member of the group, and her input was huge. She had fresh ideas and great enthusiasm for worship. She encouraged people to lead prayers- often writing the prayers- and could always find that special poem lo fit in with a theme. We will rni55 her a lot and are so thankful for her. Maybe it 15 onlythrough her absence that we realise just what It was that she did in compiling and designing the Village Link magazine which skillfully melded the Church's role with the wider village communitv. We began having 'together 5ervice5' with the other West Fife Willages Cluster congregations Ih bi-monthly. The first was hosted by Camock and Oakley in Oakley Church on 4 February Ih with a congregation of over 150. Limekilns hosted and planned the next one, on 7 April, once again to a full church. Cairneyhill hosted in June. Tulliallan and Kincardine in August and Saline and 81airingone in October. Worshlpping together with all the congregations in the West Frfe Villages auster has been loyful and the singing loud and strongl Camock and Oakley will host the first one of 2025 on March in Oakley Church. During Holy week we had meditations on Monday and Tuesday evening5. but not Wednesday a5 there was a Stations of the Cross event in Saline which a few of us attended. We had our usual Maundy Thursday meal with a wonderful selection of soups. bread and heese followed by Communion; it is always 2 special evenin8 of fellowship tO8ether and we had 3 few people from other churches join us too. On Good Friday there was a short Communion Service. On Easter Sunday a good crowd gathered on Limekiln5 Pier for the early morning service, followed by breakfast in the hall. During our 10am 5er¥ice we decorated our bare driftwood with flowers. With many hand5 turning it into something beautiful. During the ministerfs summer break in July, we had two visitors leading worship. a Baptist Church minister and former hospital chaplain, and Brian Porteous, moderator of Frfe Presbytery. Both led us with humor and gave meanin8ful sermon5. The third Service wa5 led by membersof the congregation. also well received. During his November break. members of the group led worship on one Sunday and the other. In December we had an Absent Friends service on isl a quiet reflective time to Page 4 of30
Limekiin8 Parish Church Annu81 Aeport2024 remember those we have loved and losr. On 15th we had our Festival of Nine Lessons and Carols, once again we were joined again by Village Voices and children from Limekilns Primary School. There was a Watchnight service with mulled wine and carols beforehand on Christmas Eve and a shortec Seprfi on Christmas mornln8 to celebrate our Saviorfs birth. Our future in the West Fife Cluster isn't settled yet but it is likely that we won't have a minister in every church each Sunday. We may have more con8re8ation led services, Iriore YoBetherf' services, or use technology more. Change is inevitable and we can look forward to sharing more with our nÈi8hbourf5. Each of the six congregations have flagged up event5 they wefe holding. e.g. a social gathering, concert or praise service. Inviting each other to attend, so 8ivln8 US opportunlties to Bet to know each other better. During 2025 we wlll celebrate 2(N) years of worship in our building with several events, let's make it a joyful year and make the wafters ringl We would like to thank all who have read lessons and led us in prayer so willin8ly throughout the year. Thanks also t for their expert musical accompaniment. Mis51on, of course. extends beyond the church. YOUNG PEOPLE IN THE CHURCH Sadly. le have not held an event such as a Holiday aub or Messy Church for a long time. Is this something we want to consider for 2025. this being our special Anniversary year?? We would dearly love to have an event where we can connect with the young people. Those at School, primary andlor secondary. On Sunday mornin85 we sometimes hav join us for worship, 50metime5 we hav oin us. l also help run the Parachute Club on Wednesdays up in the school and this has been running for many, many years. It is a delight and a pleasure to meet with thildren who are in P4 upwards. It Started as the SU club, then became JAFFA club ljesus. a Friend for All) and now the Parachute Club s we use a parachute for games and activities! We meet for about twenty minutes during lunchbreak, and it is so good to be able tcl meet on Wednesday lunchtime5, duringterm time, we go into the local school and together with another Christian We are now limited in what we can do with the changes that have been made regarding Safe8uardin8. However, we feel that there might still be a way of tryingto offer something forthe chIldn in our parish possibly Me55y Church, as parents come with the young ones; one off events. and if you hear of child friendly activities in other churches then let me know and we can support them and work together. Well, done for arranging the film, Paddington, to be shown duTing the three-day holiday in February! That is a start! Any comment5 and suggestions are most welcome!! They will be taken to the Community Engagement Group for discussion. Page S of 30
Limekilns Parish Church AnnualReport2024 Commun ntRe xxxiiixxi On behalf of the Community Engagement Group. l am very happy to report on a very busy year of social and community activities in the Church, Church Hall and Gellet Hall. We have held various musical evenings from the Jazz Duo Millar and Spencer, Opus 8. HM Royal Marines Band, to a return visit from the Kingdom Singers and not for8ettin8 our very own Village Voices. We hosted several themed events including an evening with The Garden Club, Actlon to Protect Rural Scotland, Stlrling Developments Public Meeting, and a Film Night by LCP Nature Group. Also. our community spa5 were used for a variety of purposes Includlng Christmas Wreath Makin& Mindfulness. Councillor Surgeries and 8irthday Parties. In September we launched our new monthly Community Cinema in the Gellet Hall, and our annual Ceilidh was back by popular demand. Our portfolio of *Alhat's On at the Church. has increased with activities for 311 age5 from Monday to Friday15ee below). Mon: Chair Yoga 2- 2.45pm Guides 6.30- 8pm Tue: BabylToddlers 9.15- 11.15am Wed: Tearoom 2-4pm Thur: Yoga for Mums & Babies 10- 11am Frl: Men'8 Group 2- 4pm Brownles 6- 7.30pm We also had a fvn day out at Charlestown Gala. The Church Tent had several interactive areas. The crafting table was a particularly busy area with friendship bracelets being made! We also had an interactive board headed'your Church, Our FutureP" People were invited to place a sticker or stickers next to what they fett important or of interest at Limekilns Church. f STiCLERYNErf TO 10 you P8g8 6 of 30
LiMeIn8 P8rlsh Church Annual Report 2024 Pago7of30
Limekilns Parish ChurchAnnu81 Report2024 Bullding Malntenan The main piece of work arranged for 2024 was forfresh lirne wash coats on the north-facing wall of the church. The dates for scaffolding and mason were organised. You will remember the forest of tralC li8hts which appeared in Limekilns in the late summer. made necessary by the prolific SGN works. Regrettably, these moved to Church Street at exactly the wrong time, and the scaffolder could not agree a safe method for delivery of scaffold during that week, or the following, by which time the mason was due on another job. The arrangement I had made with SGN was unacceptable to the scaffolder. Arrangements are now being made for work to proceed in the late Spring. The problem with badly behaved li8ht bulbs in the sanctuary persisted. It was thought that wiring in the balcony area was the problem but following inspection and testing, it was clear that the problem was. yes, the lightbulbsl A new supply has been Sourced. The kitchen boiler was inspected, and'its age and condition noted. It is intended to replace it ' this yea r. Repainting of the Manse windows was called off as the painter was weeks behind due to bad weather. The painter will come in the summer. Internal redecoration is needed in some of the Manse rooms. Work was carried out in the rear garden to address the proliferation of ivy etc. This wa5 sprayed but more to be taken down at a later date. THE WEDNESDAY TEAROOM Where dld 2024 80? From February through to the end of November our happy band of volunteer bakers and servers was kept on the hop copinB With all the many familiar faces. And wlth welcomlng lots of new ones, come with but one purpose- to find out what we have to offer in the way of home baking and the ffeshest of teas and coffees. We must be doing something all right, keeping customers land the church treasurer) happy durlng their couple of hours on a Wednesdty afternoon. All the upheaval forced on us in the way of changes due to the period of C(>vid was refined nto a new all-singing-all-dancing swem which kept everyone happy. Well. very nearly everyone...we are still mlssing our much-loved chlna cups and our Ilnen tablecloths which gave the tearoom such a special atinosphere. Fortunately. our customers accepted the changes without too many grumbles and just got on wtth supping teas and coffees and home-made cakes with theirusual gusto! A5 seems to be always. we greeted new faces throughout the year. They had heard about the home baking and felt they just had to come and give us a tryl Our last point is to repeat anotherconstsnt- a plea for new bakers and helpers to come forward. Even If you Can spare. say. only onte a month to concoct a yummy cake or spend an hour or two looking after our customers. then that will help greatty. A donation of ingredients- a few eggs, a bag of flour or such like- we would be enormously grateful. Page 8 0130
Limekiins P8rish Church Annu41 Report 2024 BABY AND TODDLER GROUP We still meet in the Church Hall on Tuesday mornin& 9.1&11.15.and we are a happy band of young parents and grandparents with new born babes to young toddlersl It is a "drop-in session people corne when they want: some come every week. some not! We charge £2 per adult and child and ask an extra £1 for additional children. We serve refreshments rnid- morning and after'tidy up time" we finish with a sing songl There are toys for all ages and lots of chatter! Most weeks there are three helpers on duty to help set the hall, tldy up at the end. prepare and the refreshments. act a5 'Welcomers' and then bein8 a friendlv face for the adults and the children throughout the morning! All good fun! ITWOULD BE LOVELYTO HAVE MORE PEOPLE JOIN US AS HELPERS- no skills needed, just a friendly face as the Children and Babes are always the responsibility of the parents/carer5. As well as provlding a place for parents and grandparents to come along with their young ones we also see it as a form of outreach- fomiing friendships and being a listening ear or an extra pair of hands to hold a baby is one way of showing how we carefor one anotherl If you know of anyone WIK) has youn8 children in the villages, please let them know that the are welcome. Contatt details are on the poster in the church MEN'S GROUP Page 9of 30
Limekllns Parish Church Annual R8POrt2024 Limekilns Men's aub is an informal and non-denominational group which meets every Friday afternoon for two hours with the object of providing companyand activities for retired men. The activities include skittles, pool, table football. darts. and dominoes with a short break for tea. biscuits, and chat. We a150 meet for summer and Christmas lunche5. Our funds are limited but support local charities when we can. We have provided a coconut shy at the Gala for the last two years with the proceeds donated to the Gala fundraisin8. We awe also promotlng a Qulz Night to be held in The Bruce in aid of the Playpark Fundraising. The group meet in the church hall on Friday afternoon, between 2.IK) and 4.00. They celebrated their 25th anniversary in 2022. Pag8 IOof30
Limekilns Parish Church Annual Report 2024 RAINBOWS, BROWNIES, ANO GUIDES Limekilns Rainbows, Brownies and Guide5 have all had an active and exciting 2024. Limekilns Guides continue to enjoy outdoor artivities and villagers may well have seen their heery chalk art on the prom or spotted theirfrantic games of rounders in the park. Guides used oranges to make bird feeders and have enjoyed seeing the birds land squirrels) enjoy the fruits of their labours. Guides enjoy problem solving and working as a team. Guide5 were deli8hted and proud that Eve gained her Gold award, the first in the unit. Brownie5 have been busy out of doors in 2024. We enjoyed a visit to Leckerstone Farm and were amazed at how big the tractor wheels werel We also checked out the revamped playpark at Lochore Meadows and were delighted with all the improvements made. We all enjoyed a vislt to Dunfermline Police Station, 'driving' police vans and trying to lift police body armour and shields! We made a Humpty Dumpty scawecrow for the villa8e scarecrow festival. The brownies learned how to sew on buttons and badges land used these skllls when making their scarecrow) and worked on a leap year challenge. Rainbows welcomes girls from age 4 to age 7. Rainbows love craft activities and leaders have enjoyed observing older rainbows helping the younger girls. Rainbows a150 love working on badges. Rainbow5 have had a change of leadership team with taking aver from Page 11 of30
Llmekilns Parish ChurchAnnualReport 2024 Risk Management The Trustees have considered the major risks facing the church, tO8ether with strategies and plans to manage and rniate the risks. The main risks that the Trustees consider material are.. l. Reduction in Members Giving income due to an ageing congregation. the plan is to.. Keep rerninding the Kirk 5e55ion member5 of the implication5 of reduced revenue and appeal for increases in Standing Orders and Donations. b. Continue wlth the strategy to encourage extemal 8roups to use the fa¢llitles of the church and build on the current busine55. c. Increase sales prices in tea room. d. Encourage additional helpers to the'Toddlers to InCaSe numbers- also to review pricing. e. Reduce cost or scope of planned maintenance in 2025 2. Increased Maintenance Expenditu. a. Increase revenue a5 per Point l above! b. Take out a loan against the Manse to coverthe maintenance plans forthe next two years. This is not possible at present until the Cluster Decisions are finalised. If the minister retires during this time. then the manse may be 501d. subject to Legal Conditions and West Fife Churches developments, and the loan subsequently paid back. c. Investigate and apply for Grants to cover increased expenditu. Page12of30
Limekilns P8rish Church Annual Report 2024 Structure, Governance and Mana8ement Governing Documwit The Church is a registered charity, number SC002435 and is administered in accordance with the terms of the Deed of Constitution (Unitsry Form) and 15 subject to the Acts and Regulations of the General Assembly of the Church of Stot13nd. Recruitment and AppoSntment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members a the elder5 of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skn'115. The Minister. who is a member ofthe Kirk Session, is elected by the congregation and inducted by Presbytery. Trustee Expenses The only Trustee receivin8 expenses is the Minister for Travel Expenses- these are detailed in the Expenditure Figures. Council Tax for the Manse is paid by Limekilns. Cairneyhill make a 26% contribution to the Manse costs. as the Minister is shared with both churches- this Is detailed in Page 22, Cairneyhill Contribution. The Treasurer does not receive any renumeration from the Church. organi5atl(al Strudure The Kirk Session which meets ten times a year is responsible for all matters both spirltual and temporal, and it is chaired by the Minister. Authority and responsibility are delegated to the Treasurer. the Property Convener, the Finance Subgroup, and the Employment Group5 a5 appropriate. Reference and Admlnlstrd15ve Infornia15¢ Charity Name.. Limekiln5 Parish Church Charity Registration Nun)ber: SCCK12435 Congregation Reference No: 241470 Principal Office: Church Office, 8 Church Street Limekiln5, KYII 3HT Trustees at date of approval of Annual Report and Accounts Page13of 30
Limekilns P8rish ChurchAnnual Report2024 Nomlnated Bank: The Royal bank of Scotland, 52-54 East Port, Dunfermline KY12 7HB Church Membershlp: The church roll on 31st December 2024 was 176, in 2023 it was 190, 2022 it wa5 198 and 2021 it Wa5 200- showin8 a steady decrease in numbers and subsequent income. The figure for 2024 includes deaths within the congregation and people who have moved away from Limekilns or have moved to care homes. Statement of Trustees, Responsibilities The charity trustees are responsible for preparing a trustees. annual report and financial statements in accordance with applicable law and United Kingdorn Accounting Standard5 Iunited Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland preparing fully accrued accounts requires the trustees to prepare financial statements for each fiscal year which show a true and fair state of affairs of the charity and its financial activities for that period. In prepafing those financial statements, the trustees are required to.. Selert 5Uitable accounting policie5 and then apply them con5i5tently. Ob5ev4e the method and principles in the applicable SORP. Make judgements and estimates that are reasonable and prudent. State whether applicable accounting Standards and statements of recommended practice have been followed subject to any departure5 disclosed and explained in the financial 5tstements. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence. The trustee5 are spOnSible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensu re that the financi31 stotements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts {Scotlandl Page 14of30
Limekilns Parish Church Annual Report 2024 Approved by the Trustee5 on the 30 thd March 2025 and slgned on their behalf by: p¥1$ 0130 Page 15of30
Limekilns Parish Church AnnualReport2024
Auditors Report
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Limekilns Parish ChurchAnnualReport 2024 Financial Review As a church we are thankful to God for his provision throughout another year. Income.. Total Income is up slightty by £24( or 3%- thi5 15 mainly due to some large donations during the year. Total EXpendItu Is down from 2023 by £12.962 or 14%- this is due to minimal spend on Fabric. However, 2025 will show a large increase in spend on outside walls and window5 whith We delayed in 2024. In summary net income over expenditure IS Positive by £12,962 and considerable up from 2023 but- this 15 due to a few large donatlons and minimal spend on maintenance, Generally, Income Is dropping year on year starting from 2021 this 15 due in the main to falling numbers, increasing costs and regular donations not keeping pace with inflation. Positives are being achieved by the team= Tea Room raised E13,735 vp £2367 or 21% from 2023, Use of wemises was up £1,130. Weddings and Funerals was up £4.091- mainly a few large donations. The church also reiVed two grants totalling £675- one from Fife Council and one from Limekilns and Charlestown Community Council both to SUPPOrtthe printing and distribution of the Village Link newsletter. Althou8h Income did increase in 2024 for the reasons mentioned there is a steady decrease from 2021. Expenditure Expenditure reduced in 2024 to £80,634 from £92,760 in 2023-this is all due to minimal spend on Maintenance of the building. As identified, the Church is forecasting a significant spend in 2025- mainly on the exterior wa115 and windows- this will put signfficant pressure on our Re5er4e5. It should be noted that the c05t5 for Gas and Elettricity increased by £1,649 or 48% from 2023- this is due to InCa$1ng prices and some cold weather-we predict that enerbry Costs will continue to rlse in 2025 putting additional pressure on our expenditure. Salaries for the team were increased in line with Government guidelines and cost ol living- this will also happen in 2025. The intre3se in 2024 £625 or 5%. Presbyter dues also increased in 2024 by É261 or 21%. Gas and Electricity costs incieased wlth the general increase in UK fuel costs. Council Tax and building insurance increased by É213 from 2023. Page 17of30
Limekilns Parish Church Annual Report2024 Below is a comparison of year-on-year Income and expenditure: Annual Income v Expenditure 140.000 £120.000 P1Cxi.000 E80.000 E80.000 £40.000 £20.000 £0 2018 2019 1020 2021 2022 2023 2024 Incorne E88.623 • Expendlture £95,865 £95.775 £124.259 £75.336 £76.340 £90,690 £87A06 E82.6Z6 EII)0.236 £103.391 £92,760 £93.096 £80.134 Income • Expenditure The above graph shows the Income and expenditure from 2019 to 2024. Atthe beginning of 2024, the Kirk Session reached out to all members in writing to encourage an increase of regular 8iving- this has resulted in a small increase in revenue from 2023. The maintenance budgeted for 2024 was much lower than forecast- mainly due to inclement weather and avallablllty of skilled resources. The budgeted figures for 2025 is forecasting an increased Spend on necessary Church and Manse Maintenance not carried out in 2024. HovTher. this together with a forecast decrease in Members Giving and Voluntary donations. due to deaths and people moving away from Limekilns creates an overall decrease in our reserves- Forecast Income £93,892and £143,724 expenditure. All efftirts wbll be made to control and reduce whe P055ible maintenance work. Reserves Policy The Trustees, policy to hold reserves is reviewed annually and is set at a level of approximately 3 Month's expenditure. narnely £35.¢XIO. to protect against lower income and unplanned expenditure, especially on Maintenance. In addition, due to the nature of timlng of Income and expenditure the church needs to be able to cope with a negative cash flow in most months and have reserves of a level that will allow the cumulative effect of the neBative cash flows. Page 18of 30
Limekilns Parish Church Annual Report 2024 Cash Flow 2024 and 2025 Forecast 80,000 70,000 -P.- 60,000 50,000 40,000 30,orJJ 20,0(K) ////0# */// Cash Flow- 2024 Start of Month IIIICash Flow - 2024 End of Month Cash Flow- 2024 Average Cash Flow- 2024 Minimum Page 19of 30
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LIMEKILNS PARISH CHURCH SC002435 INDEPENDENT EXAMTrIER' REPORT For the Year ended 31" Decenther 2024 I rep)rt on th¢ accounts of the chariry for the year ended 3 1st De£emttr 2024 which are Set oirt on pages I to 30. R¢8p¢¢tive re4ponoibilitid of trust¢¢¥ ¢x•mln¢r The charity's tnLStees arc resFKTrnsible for the prep8ration of the accounts in accordance with the tenns of the Charities and TnLStee Investment (Scotland) Act 21K15 and the Charities Accounts (kn)tland) Regulations 2(1)6 (&8 anKTrJed).The ¢harity eonsid¢r that the audit requirement of Regulation 10(1 ) (a) to (c) of the 2006 Accounts Regulations does t apply. It is my responsibility to examine the accounts as T¢quired under se£tion 44(1) {c) of the Act and to state whether particular matters have come to my attention. B1$ of IAd¢p¢ndent ¢x*mltteV$ J¢it¢methl My ¢xamination is carried out in a[d with Re8ulation I l ofthe Charities Accounts {S¢otlatbJ) Regul&tions 2(M)6. An ¢xamin&tion include$ a review of the accounting records kept by the charity and a comparison of the acUnts prented with those Tecords. Ii also includes consideration of any unusual il¢ms or disclosu8 in th¢ accounts and seeks explanations from the Irusiees Concerni matters. The predureS undertaken do rn)t provi(k all the evid¢nc¢ that would b¢ r¢quir¢d in an audit and cons¢qu¢ntly I do not cxpress an audit opinion on the view givcn by th¢ accounts. Independent examiner'% slateent In the course of my examinalion no matter has come to my attention l ) which gives me reasonable cause to believe that in any material ryct the requirement5: to keep accounting records in accordance with Section H(IMa) of the 2005 Act and Elegulation 4 of the 21M)6 Ac¢ounts Trgulations d to prepare accounts which aOrd with the accounting ttcords and ¢omply with Regulation 8 of the 2006 Accounts Regulations have not been met or 2) to whiclL in my opinion. attention should be drawn in order to ¢nable a proper Small Business Support 19 Uppergreens. Auchterniucbty.KY14 7BX