St. Andrew's Parish Church of Scotland West Linton CONGREGATIONAL ACCOUNTS Year ended 31 December 2024 Congregation No: 040290 Charity No: SC003938 Reference and Administrative Information Charty Name Sl. A￿Tew'S Parish Church of ScdlaThd West Linlon Charity Registration Number SC003938 Congregational Reference No 040290 Banker Bank Df Scotland 163A John Street PeniGuik EH26 8AT Trustees, Annual Report - Year ended 31 December 2024 Structure, Governance and Management Governing Document The Church is administered in accordance with the Unitary Constitution, the terms of which were formally approved at a meeting of the congregation in November 2019. Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders ofthe Church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills to manage the pastoral and business affairs of the Church. Organisational Structure The Kirk Session, which usually meets at least four times a year, is chaired by the Minister and is responsible for financial management, the care of heritable property and the spiritual well-being of the Church and its members. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in policy. It exists to glorify God and to work for the advancement of Christ's Kingdom throughoul the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co- operates with other Churches in various ecumenical bodies in Scotland and beyond. Worship at St. Andrew's takes place every Sunday morning, and aftenvards the Congregation meets informally over tealcoffee or occasional lunches. Children of all ages are welcome in the church and the Sunday Club usually meets on the first Sunday of the month. Children from the uniformed organizations attend on occasions such as Thinking Day and Remembran¢e Day services. Communion is celebrated regularly throughout the year. Achievements and Performance Sunday morning Se￿IceS are held every week in St Andrew's Church and we are fortunate to have a team of Worship Leaders who support the Minister in the provision of services across the six linkage Churches, providing a variety of worship styles and content. St Andrew's offers a blended approach to worship, with Ihe opportunity to join services by Zoom appreciated by those who are unable to attend in person. A small team of volunteeTS host the Zoom sessions. wrth the Powerpoint slKJes also enabling hymn words and intimations to be projected onto the wall above the pulpit for the benefft of the congregation in the Church. Organised activities, such as Messy Church, Baby Brunch, Guid Blethers and Tab￿ Tennis continue to nEet regularly in Ihe trwo Church halls. Cosy Café (Winter Warmers) continues to offer a wami space for people to meet, with COTnpany, soup, tealcoffee. home baking and board games available. The church halls are also used re3ularfy by groups forouryounger people, including Boys Brigade, Brownies. Raigers and Rainbows. as well as for other activities such as childrens, birthday parties, weekly Qi-Gong classes, occasional yoga and dance classes and other events such as the CA8 drop-in sessions and meetings of the Tuesday Club, the Historical Society, Ihe Horticultural Society and occasionally the village Community Council. The Old Hall was also used during the summer holidays as the venue for a 2 week exhibition Df paintings by a local artist to raise funds for charty. ries with our linkage partners in West TWeedda￿ continue to be developed through General Kirk Session meetings and Gross-linkage groups focusing on pastoral care, communication and leading worship. A Local Church Review conference was held in January, facilitaled by mernbers of Presbytery, to enable discussion and reflection on progress made since the linkage was for￿￿￿ and to identity opportunitEs for further developff£nt as a worshipping communty. Ties across the linkage were further strengthened at a successful Saturday moming linkage gathering event held in Broughton village hall in October. Online and in-person linkage study series were held during Lent and again during Advent. In St Andrew's an important element of pastoral care to the wider community continues to be eV￿len￿d ty the delivery of flowers, part￿ularlY in times of illness or tereavemenl. During the year the appointment of Administration Assistsnt was confirmed office in the Cld Church Hall as the new linkage Is based part-time in the linkage Elsewhere, support was provided during the year for other charrties, including Christian Aid, Peeblesshire Youth Trust Chrisknas hampers, Salvation Army gift collections and the annual Blythswood Shoebox Appeal. Retiring offerings were made in support of Poppy Scotland, Bethany Christian Trust and Crossreach. The Ministerfs Benevolent Fund remains availab￿ to provide support at a local level where required. Financial Review The principal sources of unrestncted income are w￿klY Freewill Offerings, month￿ Standing Orders and other donations, lax recovered from Gift Aid payments, interest and divii*nds on investments and letting charges frorn the two Church halls. Headline income from Freewill Offering and Gift Aid donations during 2024 was up by around 4 % compared to 2023. Other income was boosted by the award of a grant of £7,800 from the Kenny Paul Trust which significantly offset recent expenditure on new flooring and repairs to a shed roof at the New Church Hall. Tax recovered under the Gift Aid scheme continues to be an important source of income, again netting around £7,500 in 2024. Tax-payers are encouraged to make use of this by completing a Gift Aid declaration in favour of the church and making their contributions via standing order or Freewill Offering envelopes which can then be evidenced for tax reclaim purposes. Income from hall rent increased by 9.50/0 compared to 2023, reflecting the first full year of the higher charges that were introduced in October 2023. Early Learners continue to be the main user of the New Church Hall, operating on 4.5 day week basis from August 2024. Setting aside the grant income mentioned above, overall income for 2024 was around 5 % higher than in 2023. Expenditure in 2024 was up by around £14,000 (or 220/0) on the previous year, with the key reasons for this being a £5,000 (or 59 % l increase in electricity costs (reflecting the significantly highef renewal temis for the Church of Scotland Energy Scheme effective from October 2023), a £4,000 increase in property repair and maintenance expenditure (reflecting the £14,000 bill for the work carried oul on the roof and walls of the Chur¢h building in 2023141, the £3.000 cost of repairs to fencing al the Glebe and a £2,000 increase in the Giving to Grow (Ministries and Mission) contributions payable to the central church during 2024. The net effect is an £8.000 shortfall for 2024 which serves to further reduce cash reserves. It should be noted though that VAT recovery of £2,300 on the above costs of repairs to the church (due to its listing building status) would have reduced the shortfall to around £5,700 had it been received in 2024 rather than in early January 2025. As always, it will remain important for income levels to be sustained and for expenditure to continue to be prudently managed. A number of members have voluntarily increased their regular offerings during the year, in recognition of the general cost of living increases, and the Trustees are graleful to them and to all who continue to faithfully Contribute to the financial well-being of our Church. Reserves Policy For some years the Trustees, stated objective has been to maintain reserves of at least £35.000 to meet unexpected expenditure on mainlaining the three ageing public buildings belonging to the Church. While available ftjnds exceed this sum, it is recognised that further expenditure on the Church building, principally on interior decoration, is likely to be incurred in the short term. Statement of Trustees, Responsibilities The members ofthe Kirk Session must prepare financial statements which giye sufficient detail lo enable an appreciatlDn of the transactions of the Church during the financial year. The membeis of the Kirk Session are responsible for keeping proper accounting records which, on requ8sl, must reflect the financial po¥ition of the Church at that time. This must be done to cnsure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charitie5 Accounts (Scotlandl Regulations 2006 and the Regulations Anenl Congregational Finance approved by the General Assembly of the Church of Scolland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor delection of fraud and other irregularities. Approved by the Trustees and signed on their behalf.. Joint Session Clerk 30 March 2026 St. Andrew's Parish Church of Scotland - West Linton Independent Examiner's Report to the Trustees I report on the accounls of the Church for the year ended 31 December 2024 which are set out on the following pages &13. Respective responsibilities of Trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the lerms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland} Regulations 2006 (as amended). The charity truslees consider that the audit requirement of Regulalion 10(1) Id) of the Accounts Regulations does not apply. It is tny responsibility io examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's statement My examination is carried out in accordance wilh Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examinalion includes a review ofthe accounting records kept by the Gharity and a comparison of the accounts presented with those records, 11 also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and conéequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention 1 . which gives me reasonable cause lo believe that in any material respect the requirements.. to keep accounting records in accordance with Section 44(1) (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation g of the 2006 Accounts Regulations have not been met, or 2. to which, irb my opinion, attention should be drawn in order to enable prop>r understand nc of the accounts to re3cked. 31 MarGh 2025 ST ANDREWS PARISH CHURCH OF SCOTLAND- WEST LINTON RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDING 31 OECEMBER 2024 Unre8tr1cted Funds 2024 Re8trlcted Funds 2024 Total 2024 Total 2023 INCOME Freewill Offerings Gift Donations 6.269 22,818 29,087 210 68 278 6.479 22,886 29.365 5.031 23.183 28.214 Bank and Dèposrt Intèrast Investment Income Grft Aid- T8x Redaim VAT Reclaim Transfer from General Trustees Grant Funding Fund-raising Events Donations & Bequests 2,805 294 7,524 2.805 294 7,524 2,590 248 7,719 7.822 7.822 1.480 49.012 1,626 1.904 3,106 50.916 2,977 41.748 IAI Lethng ol premises Transfers to Hall Funds 17,110 17,110 15.610 IBI 66.122 1.904 68,026 57,358 EXPENDITURE Charitable activrt1es INote 41 74,138 2.049 76,187 62.363 74,138 2,049 76,187 62.363 SURPLUSIDEFICIT FOR YEAR -8,016 -145 -8.161 -5,004 IA) denotes'new money, received during the year. excluding rental income trom Hall letting. IBI is similar to IA) but allows for fund transfers and for rental income from Hall lets (including voluntary fijnd transfers by sryne groups restricted funds. 8s contributyons tovrard5 th8 upk88p of thè h811 in which they rneetl. Unre$tri¢tsd Fund$ represent th8 General Fund, F8brie Fur¥J, Church Halls Fund and Bèquest Fund. R￿trIcted Funds are held by C¢yJy Café. Messy Churth. Baby Brunch and various other groups, as well as tha Flower Fund and thè Ministèrs Bènevolent Fund. Further details are given in Note 3. S88 section 8 for an 8xplanation of tha putwsa of èach fund. ST ANDREWS PARISH CHURCH OF SCOTLANO- WEST LINTON STATEMENT OF BALANCES AT 31 DECEMBER 2024 Unrgstrfctsdl Designated Funds RestTlct¢d Funds Total 2024 Total 2023 BANK & DEPOSIT BALANCES Cash &alance5 on 1 Jan 76 572 5,041 81,613 86,617 SurplLLsIOefiot for year -801$ -145 -8,161 -5,004 Balances on 3f Dec 68 556 4.89e 73.452 81.613 INVESTMENTS Held by Cos General Trustees (cost £3,110) 2024 2023 Investors Trust Growih Fund I￿51 £2221 Inv&stors Trust IncDrtl8 Fund Icosi £2,888) rotsl Markgt val￿ at 31 08Cern￿r 2.552 4.424 6.976 2,332 4,384 6,718 CONSOLIDATED FABRIC FUNDACCOUNT Rental Incorne Irorn the Manse. net ol agenfs kes, is held by Cos General Trusteas and ¢an be drawn down lo meet speafi'c fabric e>penditure. The amounts statèd r8present thè shalè attnbutable to St Andrevls. Amount drawn down from General Trust8es durlng yèar Account balance at 31 Decernber 2024 2023 67 Th• fOll￿WIng charit¥bl• donation* wor• mad• durlng th• y•ar'. Peebles Foodbank IH>rtest Cash doftalionsl Poppy Scotland Bethany Christian Trust Cross￿8¢h 25. 483.52 194.go 194.90 878.32 Th*$¥ accounts w•ra approved by ihe Klrk Sesslon on 14 January 2025 For aTrJ on behalf of the ￿rk Se590n". Sesslon Clerk Troa$ur•r 10 ST ANDREW'S PARISH CHURCH OF SCOTLAND . WEST LINTON NOTES TOTHE ACCOUNTS 1 Trustee Rernuneration and Related Party Transactions lal No trustee received any remuneratien or expenses during the yegr, other than the Minister Ise note 4 below) who received £596 ft)r Irwel expenses, as well as reimbursement of a £59 Sha￿ ol mobile phone exrEnses. In addition, the Minister benefited indireelly from thè payment of an £905 share jf manse council lax costs and an £84 share of Igndline and broadband eosts the wrfe of an elder, received a £962 share of payment for services as linkwje Admin Assistant from April 2024. No other trustee. or any other person related lo a trustee, had any pe￿nal interest in any contract or Iransaelion entered into by the charity dunng the year. 2 Accounting Policies lal The accounts are prepared on a cash basis. Ibl Heritable properties consigting of the Church. Holls and Mange are not recorded in the accoLSrts. Icl Normal fabric repairs and maintenan￿ are charged to the General Fund, extraordinary repairs and irnprovements are met from the Fabric Fund and the Manse Fabric Fur Id] Normal repairs and maintenarte of the Ho11s are charged to the Hall a¢¢wnts. 3 Movement of Funds (Bank & Deposit Balancgs) 1 Jan. 2024 Income Expenditure Transfers 31 09¢. 2024 Restrlcted Fund5 Flower Fund ' Bènevolent Fund Ytsulh Work Fund Cosy Café Fund Messy Churth Fund Baby BrurKh Fund Gule Blelhers Fund Table Tennis Fund 167 2,858 105 514 48 326 316 708 5,041 448 -713 -200 -98 2.658 105 606 50 92 100 762 501 -98 -801 -237 287 580 708 4,8 -2,049 Unrestrlcted Funds Gènèr81 F￿nd 57,479 23,8g5 -22.504 17,703 76,572 4D.190 1,000 24,932 -37.987 -13,980 -22.170 59,682 10,915 -19.742 17,703 68,557 Fabric Fund Church Halls Fund Bequest Fund 66,122 -74.138 Designated Fund5 Manse Fabric Fund Total 81,613 68,026 -76,187 73,452 11 4 Charitable actFVitie$: 2024 2024 2023 Restricted Fund$ Flower Fund Flowers, 713 713 552 Benevolent Fund Disbursements 200 200 250 Cosy Café Fund Supplies 18 Messy Church Fund Foodlcalering Equipment 85 13 98 223 Baby Brunch Fund Foodlcalering Gifts for volunteers Christmas gffts 692 42 67 801 910 Youth Work Fund Expenses 74 Guid Blelhers Fund Foodlcaterin8 Gifts for speakers Donation 141 71 25 237 363 Table Tennis Fund Expenses 2,049 2,390 -100 Adjust for transfers lo H811 & Other Funds (where slated above) 2,049 2,290 Some additional costs of purchasing flowers are not recorded here. i.e. where flowers are gifted by the donor and no reimbursement is sought. 12 Charitable activities Icontlnuedl: 2024 2023 UnrestrlctedlDeslgnated Funds Ministries & Mission Allocation Locum Costs (incl Iravell Ministers Travel Expenses Relocalionlslorage Costs Minislerfs Expenses Presbytery Dues Pulpit Supp Heat & Light Repairs & Maintenance Council Tax & Insurance Premiums Organi$t Fees Honoraria Cleaning Session Admin. Expenses Equipment Linkage Office Expenses Admin Assistant Salary Glebelmansewood Expenses Manse PhonelBroadband Linkage Partner expenses 19,587 17,650 596 719 59 691 78 398 13,044 23,621 4,547 1,000 1,450 3,708 1,694 8,200 19,770 4,400 550 1,420 3,668 1,660 295 1,073 2.688 181 2,472 73 -1,166 60.072 74,138 Total Expenditure: Charltsble actlvities 76,187 62,363 5 Analysis of Net Assets Between Funds at 310ecember 2024 Unrestricted Funds Designated Funds Restrlcted Funds Total Funds Cos Investors Tmsl (Deposit Fund) Current & Savings Accounts Cash funds Bank & Dgposit Balances 53,842 14,715 53,842 19,353 258 73.452 4.638 258 4,896 68,557 Cofs Investments Icosl £3.1101 Market Value: 310ec 2024 6,976 6,976 Total Assets.. 31 Dec 2024 75,533 4.896 80,428 In addi(ion, the balance at 31 December 2024 of the Manse rental income in the Consolidated Fabric Fund held by the Genefal Trustees for Sl Andrew's Church was £6712023.. £641 13 6 Mlnlsterfs Stlpend All Chufch of Scotland congregations contribute lo the National Stipend Fund which bears the cost of all ministers. stipends and employews contributions for national insurance. pensions and housing and loan funds. Ministers, stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under revtew the minimum stipend was £31.642 and the maximum stipend (after 5 years) was £38,884. 7 Kenneth Paul Trust The Kirk Session has responsibilty for the fund of the Kenneth Paul Trust. However. this is entirely separate from, and forms no part of, the Church's accounts Purpose of Various Funds Restrlcted Funds Flower Fund Benevolent Fund For provision of flowers in Church and for Communityloulreach purposes For provision of small financial assistan￿ lo those in need in the area (including Foodbank as51slancel- at the discretion of the Minister. Youth Work Fund Proceeds of the Adventurers, bank aceoLsnl, for use in Youth Work Cosy Café Fund Funds raised al Cosy Café aftemoons Messy Church Fund Funds relating lo Messy Church meetings Baby Brunch Fund Funds rel*ing to Baby Brunch group Table Tennis Fund Funds relating lo Table Tennis Club Guid Blethets Fund Funds relating lo Guid Blethers group Unrestricted Funds General Fund To meet day lo day expenses of Sl Andrews Church and congregalson. Fabric Fund Money sel aside for repairing the fabric of the Church. Church Halls Fund Except in extreme circumstances, the income derived from letting the halls pays for the upkeep of the halls, fabric. Unrestricted bequests to the Church are held in this fund until such lime as they are needed to make up other depleted funds. Bequest Fund Desi nated Funds Manse Fabric Fund This fund represents money set aside for upgrading the fabric of the Manse. It has no direct income bul 1$ funded by transfer from other Funds as required.