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
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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 adVan￿rnent of Christ's Kingdom through a
territorial ministry. It cooperates with other Churches in various ecumenical bodies in
Scotland and beyond.
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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 chIld￿n 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 spa￿5 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
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LiMe￿In8 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 tra￿lC 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
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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.
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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 rni￿ate 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 InC￿aSe 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
LImE￿s PARESII CIIURCII
INDEPENDENI EXAMINER, REPORT
Fort1* Y¢*r ¢thd Jl. tk¢¢mb¢r2024
l T¢r￿N i¢¢(￿¢r 1￿clAri￿ Jtar etsltyj 31# IkLYmta 21J24 whith *e
The ¢h&rity's wortsbk for the pY4urtion of IheaL¥>)WXS ill *tordsncr with
th¢ t¢rms ofts awitiey Tnu*¢ In￿￿[Meth (ScotJsJyJl Aa 21K15 arva tr Chxilics
Accounts IS¢<AIAryJl Regul¥tio￿ 20￿*{99￿￿¢￿￿.Thc ¢hArity &y￿1&r th￿th¢ ouli¢
Yequ>remeth ofRe8u1dt￿n IIXI) (al kn Ic)of Accou￿$ ReBukntiti￿ d(*s htst Apply.
li is m), TesFwibilty to cxaminc thc *xxiuntsas WViTcd uTrkr sectiCfL 4411) Ic) ofthc A¢t
My ¢xathinaiiuD I¥&-￿al uul ID au>x&Ar wilh RLVtaiion I l oftk Chariiies Accouots
l&(*lJnd) Rrgy￿1K￿ 20C<*. An oxaminaiion Incl￿￿5 R rrview ofihe XCOL2rning [¢L￿nI*
kept by thechariiy I￿1 a a£￿)￿[$ pr￿￿1￿￿1 with TWI￿5. 11115t>
I1￿Ua¢S thny or disclo￿e$ Sn xciyjms seeks
cxplwions m¢rninx Th¢ do not
rno%idc ail thc ¢vidence tblt ￿Uld be wuirtd itt an*￿￿lIa￿l ¢w•>4y¢Nily l th>AW expreJ$
an au(bi (ryNnion on Yiew ¥ivcll ty thE
11 TrAthi¢h glvcy rn¢ rug)rffjblc c4JJ5e that in ma*rid Tesfft thertquire]
to keep wrds ill with Sedion 44(IX4)ofthe 2fAIS Aci4nd
Regulation 4 of the ACCy￿ts Resukn￿$ and
to prew¢ wthi¢h a¢￿[d Trith tk Ktwrds and ¢ompiy with
Re¥ulation 8 of the 2th6 Ac£4yJnts Reguknion5
haye Th)1 kcrt or
?) to M.hich. in my vpiniotL airenlivn Sh￿ul￿ drdNVryI in ￿tr*ble8 pmptr
19 Uppcwcens. Auchttvm*.KV14 7BX
Page 16of30

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
re￿iVed 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 InC￿a$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.
B￿1$ 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 ac￿Unts pr￿ented with those Tecords. Ii also
includes consideration of any unusual il¢ms or disclosu￿8 in th¢ accounts and seeks
explanations from the Irusiees Concerni￿ matters. The pr￿edureS 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'% slate￿ent
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 a￿Ord 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
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