The Church of Scotland Bonnyrigg Parish Church ACCRUED (SORP COMPLIANT) ACCOUNTS for year ended 31 December 2024 Congregation No: 030188 Cb&rRty No: SC 003482 SORP Aceounts Bonnyrigg Parish Churcb of Scotland Trusteeg, AnDual Report Yerdr eDded 31 December 2024 Th¢ Trust¢¢s pr¢8¢nt their onnuaj rep)rt end finHnci&l statemetts of the charlty fDr YEW ¢ithd 31 D¢Er4lll*T 2024. The fm8ncial staterncn15 h&v¢ bE¢n P￿pe5Cd in ac¢ordw with the awTruDting policie5 set out itl thE Mtes to th¢ accounts eJ]d comply with the Ge￿[81 Assembly ReBui&tiQll5 for Con8T¢8&tion41 FiD8n¢e, tbe Charities and TnJ8tee Inveslment (Scotland) Ad 2005, Ihe Ch￿￿tieS Accounts {Scotlandl Regula¢10￿ 2006 {B5 amendcdl olld the Accountiti8 and Reportin8 by Charities.. Stht¢ment of Rcwrnm¢nded Practice 8pplicable to ch￿1t1¢S pf¢p9Ting th¢ir accounts in a¢¢ordall¢¢ with th¢ FiD&nciai ReiN)rting Standard applicoble to the UK aod Repubjic of Irel￿d publithcdon l Jttnuory 2019. Objettfvei ind A¢tlvltte• The Church of scotla[￿ 15 Trinit&ri¥￿ in do¢trin¢, R¢forni¢d in tradition and Pr¢3b￿l￿n in pollcy. It gx15ts to glorify Gud to work for the gdvanceTDent of Christ's KItLgdom thTtsU8hout tk world. As a ll￿10nd Churmgoveming the preparation tyttd di58ominationof fmancial statemeJtstnAy differ from legi51ationin other jurtsdl¢tN)ns. Approved by the Thjstees end 5lglledonth¢￿ bchalf, iY51V L'r Dats: 5th March 21125 Independent Examiner's Report to the Trustees of BoDDyrigg Parish Church Year ended 31 December 2024 I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 6 to 14. Respective respon51bllltles oftru5teu aDd examlner The clwty's trustees resp)nsible ftir the preparation of th¢ ac¢ounts in accordance with the terms of Ihe Charities 3nd Trustr¢ Investtnent (Scotland) Act 2005 and the Charities Accounts (Scotland) Re8ulation5 2006 (a5 ometthd). The charity trustees consider that the Vludit requiTement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not appty. It is my respoThgibiiity to examlne the accounts under section 44(1)(c) of the Act and to 5tat¢ wh¢th¢r parti¢ular ￿￿tel8 have come to my attention. BAsi5 of independent etsminer's slattmenl My examination is carri¢d out in ￿￿[danc¢ with Regulation I l of the Charitics Accouuts (Scotland) Regulations 2006 (as am¢nd¢d). An examination includes a review of th¢ ￿cOUnting re¢oTds kept by the charity and a CoMp￿]son of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the ao¢ounts. and s¢¢ks ¢xplanations from the tn￿tee$ concerning any such matters. Th¢ proo¢duTes undertaken do not provlde all the evidence that would b¢ T¢quired in audit. and ¢owuently I do not express an audit opinion on th¢ aGcoutLts. Independ¢nt ¢xamlner's slthment In the course of my examinatio￿ no matter has come to my attcntion which giv¢s m¢ r¢asonable cause to believe that in any material respect the T4Utrements'. to keep a¢¢ounting re¢orth in accordance with Section M (l)(a) of th¢ 2005 Act Lnd Regulation 4 of the 2006 Accounts Regulations (as amended), and to prepare accounts which accord with the a¢￿￿ntIng record% and ¢omply with Regulation 8 of the 2006 Accounts Regulations (as am¢nd¢dl have not b¢¢n met. oi 2. to which, in my opinion, attention should be itrawn in order to ¢n4ble a proper understanding of the accounts to b¢ reached. Signed.. Name: PTof¢55iOtw] Q￿lIfiCatIoNPtY>fr￿8i0nal Bcwjy '. FcCW￿CA I ChgrteredAccountant Addre85: 12th M￿ch 2025 BoftnyrizgPgrigh Church of S¢otlaAd Ststemtttt of F. nciAIActlvit108 r ¢nded 31 Dec TDt*l Fwtdg Tot 2024 2021 2f123 kneDmtAlld 83J09 83169 101215 Ckntsbh A¢tiTriu¢ 25.44J l3.734 21977 2.786 25.763 11.2B4 11.284 1162 2.162 140271 ￿638 K4*DdlthtrDax: 87 95 95 130.100 J36 155.436 9,530 141gJ Trt4iExpenthknre 130 I87 N•t1K0￿¢1{expettd1luft) a￿dIOtsel0￿ bv¢sltDeDts I3￿50) (IIM21 115W21 25JK3 IA7441 19.139 65Q 25883 (8.2411 8241 115252) 17.642 19.139 Tom1t￿l￿br￿bt hrwArd 98J90 036 ID5,026 81 J48 4,539 15,887 Tatslfand8fJrnEdfo 89.774 BonJyrh£2 Parbb Ch4r¢b rfS¢otl•Dd Rutricted 2021 2024 2014 t4Dr& 5.873 1.591 13J79 89219 102J13 0.036 IO&M9 Cw7ryatU*bllll SJ18 1914 4J14 TotslCurr•lltLtsi45th4 5311 5311 4.914 5.610 19.774 6.OJ6 105.016 ij 5$40 4036 84.134 U.134 T•lNiF g4.134 5J40 Thracoiunts wc[eatWDvedbythEtr￿lff5Qn 5thm8tch2o258rd51￿0r￿thI1￿cFAifby.' p4ql Bonnyrigg Parish Church Year Ended 31st December 2024 Aceounting Policies The principal accounting policie4 which have been applied consistsntly in the current and preceding year in dealing with lteD￿ which are CODsid¢red material to the accounty are set out below. B&sis of Preparation The fmancial statements have been prepared in accordance with Accounting and Reportill8 by Charities.. Stat¢ment of Recommended Practice applicable to cJJarities preparlng their Accounts in accordance with the Financial Reporting Slandards applic4bl¢ in the UK and Republic of Ireland (FRS102) effective from l January 2019 and the Financial Reporting Standard appli¢able in the UK and Republic of Ireland (FRS102), the Ch￿LtieS and Trustee Investment (Scotland) Act 2005 and th¢ Clwities Accounts (Scotland) Regulations 2006 (as amended) PresentAtion The pr¢sentation currency of the financial statements is Pound Sterling (£). Monetary amounts in these financial st&tsments are n)unded to the nearest £. Fund AecountiDg Funds are ckn%sified as ¢ith¢r restricted funds, endowmenL or unro5tri¢ted funds, defined as follows: Restricted tsnds. are fi￿(L5 subjcct to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processe4 but still within the wider objects of th¢ charity. Endowment fundB' are fi￿aS which have been given on the condition that the original capital sum is not reduced, but the income ther¢ from ig used for iho purpose defined in accordallce with the objects of the charity. Unrestricted funds. ar¢ ¢xpendable at the discretion of the trustees in fitrtherallce of the objects of the charity. If parts of the unrestricted funds are earnwked at th¢ discr¢tion of tho trustees for a pthiculaT purpose, they are desigllated as a separats fund. This designation has an administrative purpose only and does not1¢8lllly T¢strict the trustees, discretion to apply the fimd. Goin£ Contern The trustees consider that there are no material uncertainties about th¢ ability of the charitable company to contiue for the foreseeable future and theT¢for¢ has adoptd the going concern basis in preparlng these fJnaDcial st&tements. Pag• 8 Bonnyrigg Parish Church Year Ended 31st December 2024 Accounting Poli¢le8 Reeognition of Income In¢ome is recognised when the charity has entitlement to th¢ funds* 4Dy perfornianee conditions attached io th¢ it¢m(s) of inc4>me have been meL it is probable that the in¢om¢ will b¢ r¢¢eived and the amount can be measured r¢liably. tntereBt Receivable tnter¢5t on fund5 held on deposit is included when receivable and th¢ amount call be measured reliably by the Gharity. this is normally upon notification of th¢ int¢r¢st paid or payable by the Bank. Donated service8 and facilities Donated professional services and donated facilities are recognised &8 in¢ome when the charity hos control over the item, any ¢onditions 8S50ciated with the donatsd item have b¢en m¢L the receipt of onomic benefit from the use by th¢ charity of the item is probable and that economic b¢n¢fit catL be m¢&sured reliably. In accordance with the ChaTiti¢s So1￿ (FRS102) the general volunteer titn¢ of congr¢gation m¢mbeTS is not recognised. On reccipL donat¢d professional services and donatsj f￿[litIeS ar¢ rKognised on the basis of the value of the gift to th¢ charity whi¢h is th¢ amount the charity would hav¢ bKn willing to pay to obtain services or facilities of oquival¢nt ¢Gonomic benefit on the open matr a corr¢sponding amount is then recwlS￿ as ¢xp¢nditure in the period of receipt. Recognltlon and Allo¢alion of Expendlture Expendi￿re is iaclud¢d in the Statemettt of Financial Activities on an aecrual b￿lS and is Tecognised when thttc is a1¢8al or CODstructive obligation to pay for expenditur¢. Taxation BoDnyrigg Parish Church is recognis¢d as a charty for the purposes of applicable taxation legislation and is therefore not subject to tsxation on its Gharitable activities. The charrty is not regISte￿d for VAT and T¢sources expended therefore include itr¢coverabl¢ itLPUt VAT. Debtor8 Trade and other Debtors are recognised at th¢ s¢ttl¢ment amount after any discount offered. Pr¢paym¢nts are valued at the amount prepaid net of any di5couThts due. Creditor Creditors are normally recognised at their settlement amount afteT allowing for any trade discounts due. Py9 BollnyrlEI Pirllh CbtrtlL oIScoll4Dd NotUforJniDgp•rtoltbefiuxd￿3tyt•nInts FllDdB 2024 2014 I ￿£4 68865 71.199 l5,E20 IS017 71.199 LS#20 1S.Q47 149 T￿NG0ver¢dr￿OlftA1d 741 101215 1.0 7.675 IQA32 I)OD 2L.4D9 lQ432 J02 9￿8 ]Q07 11071 1097 3 In￿•1rD￿L oth*tradknBardvlt l3.$66 35D 11.034 (thrCtsrthbrt¥wtDup¢ofptr￿ 350 250 164t ￿9 1,Tr3 J.7S 377 659 P•p io BonllyrJt8 Parlgk Ckllreh rfS¢ollaDd fortheye4rwdwJJl DwomE¢r ZQ21 J A0#￿1*1￿1p1lldIlurn Pll FUD Tof•l 87 95 95 87 95 95 ¥814 J4814 951 Izo IOD lJ64 L153 1)75 1>75 13.JS4 79 l9.76J 1.636 1625 11.76 11.769 1792 17 1716 12P47 11347 7J17 &783 4.681 62 4264 1977 i.D21 I,OZL 87J 299 987 740 740 Iq7T2 iQ7n 645 876 4J74 4J14 4.J54 154 Ik78 Pap11 B0￿y￿¥FRrisb Church of Seoi]and rth•yoaf Qttd¢d31DeCw￿r212I 2roJ 6 Sthff DJ5tsalld llwbe Tthj 19.7 Stiperdf￿tE￿sth￿￿yJb￿￿ye￿￿) Q1884 £1.953. 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