Cockenzie and Port Seton Parish Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Congregation No.. 030270 Charity No: SC 004630
R¢f¢renee nd Admlnlstratlv¢ Infornvdllott- Yer 2024 Charity Name.. Known as.. ChariLy Registration Numb¢r. Conyre8aiion R¢f¢rert¢e No.. Conts¢t Address.. CocketLZie gnd Port Seton Parish chh of Scotland Cockenzi¢ and Port Sen Parish Church SC004630 030270 Co¢kenzie and Port Seton Parish Chureh 29 G05ford Road PORT SETON PRESTONPANS EH32 OHD Trustees * frotn 13111 O¥tsil*r 2024 PriDcipAI Offi¢¢-Bearer$ Minister.. Se%gion Clerk.. Joint Session Clerk= Chureh Treasurer.. Chuwh Treasurer-. Iiidependtnt Examiner Bankers Royal Bank of Scodatid 12 Bridge Street MUSSELBURQH EH216AH of Ilollis Accouniing Limit¢d 3 Melville Crc3c¢nE EdinE¥Jr EH3 7HW
Trustees, Annual Report Year ended 31 Deeember 2024 Structure, Governance and Management Governing Doeument The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form). Reeruitment and Appoinlment ofTrustee5 Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the Church who are considered to have the appropriate 8ifts and skills. The minister, who is a member of the Kirk sessio is elected by the congregation and inducted by Presbytery. Organisational Structure The Kirk Session, which meets a minimum of six times a year. is responsible for spiritual affairs within the Church, as well as financial and fabric matters, which are dealt with by the relevant committees. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Refonned in tradition and Presb)teri8n in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church. it acknowledges a distinctive call and duty to bring the ordinances of religion to the people itk every parÉsh of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. In Sllmma Two worship services are held on Sunday mornings. A shorter less formal service at l Oam in the hall, and a longer service in the sanctuary at I lam. Creche is made available if required. Regular weekday activities include the Guild, Bible Study groups, Prayer Breakfasts, and varied me¢ting groups meet ea¢h month from Coffees to indoor Curling and social events. lo which all interested are invited. Opportunilies for youth involv¢mcnt include Kids Kirl Rainbows, Brownies and Scouts which all meet regularly. Regular worship continued throughout 2024. in the two locaI Churches of Scotland until they united in October, after much preparation. A regular Church Podcast has Continued, under our new name of Cockenzie andPori Selon Parish Church, and has again been made available to members online and on telephone. Written copies are a150 made available for those who request them. Encouragement is being given to the local community to engage with their local ¢hurch at this exciting time of 're-stsrt' for the Parish Church in Port Seton.
Trustees, Annual Report (cont) Year ended 31 December 2024 Achievements and PerformAnce UN102V o COCKEJVZIE andP R TSETON Churches This is the first report for the united congregation of Coekenzie and Port Seton Parish Church which technically became one on 13th October 2024, bul formally was united on Sunday 27th October 2024, when the service of union was led by the Moderator of the Presbytery of Lothian and Ihe Borders. Many commented on how meaningful the servi¢¢ had been and how appropriate it was after the nearly two- year process of bringing Cockenzie Old Parish ChyT¢h and Chalmers Memorial Church together as on¢ congregation for the community of Cockenzie and Port Seton. The lanniD riod which continued throughout the firsi half of 2024 prior to the union, involved us in not only setting a vision for what we wanted the new Congregation to be and do, but also allocating roles at]d responslbilities to those who would be office bearers in the united congregation. By the date of the union we were fortunate lo have a full ¢omplement of offftce bearers in all the key roles. We had also been abl¢ to establish initial rotas for such tssks as door and collection dulles, teas atid coffees after worship and Bible reading rotas. Alongside thaL the new Kirk Session at its first meeting on 13th November 2024 established a new committee slructure with us now having four main committees- P&storal, Mission, Property and Finan¢e. Each committee has a convenor and a ¢or¢ of members drawn from those who had, prior to the union, offered their support in specific areas of the life of the Church. All the committees have now met at least once, and some more than onc¢ and we are beginnin8 to see the benefits of the work put into the preparation for the union. At the centre of our united congregation ha5 been the worshi . We are now seeing regular attendances of at leasi 90 people on a Sunday morning. There are two services of worship each Sunday- a 10am shorter infomal service led by members of our worship team and the I lam s¢ryice which is usually led by the Minister. Part of our task prior to the union was to create a b4S1C Outline of the average week's ¢hurch activities. We are glad to report that we have been able to incorporafr all the previous activities ¢arried out by both former congregations- Coffee mornings, Drop in's, Get togeihers. Crafting group, Indoor Curling- as well as the prayer group, Rainbows, and two Brownie Packs. All sections of the local Scouts now also meet in our church Hall (the premises of the fomier Chalmers Memorial Church). We also play host to AA twice a week, a local keep fit group and a Youth Theatre. The local village choir used our sanctuary for their concert at Christmas as did our organist for his own concert December as well as the Youth Theatre group. Kids Klr an activity that continues from the former Chalmers Memorial Church. takes place monthly on a Saturday morning and hag seen a significant uplift in numb¢rs of primary aged children attending with well over 20 children now on the regular list of attendees.
Trustees, Annual Report (eont) Ye&r ended 31 December 2024 Achievements and Performance Otber Activitlles Cont'd Our Combined membershi now stands at arouftd 300 people and in 2025 we intend lo continue developing our Elders, districts using a model established in the forn7er Old Parish Church in which pastoral visitors support district elders visiting housebound metnbers of the church and those in care We anticipate that 2025 will see the sale of the former Old Parish Church buildings- hopefully Èo a local charity who have promised to keep them ace¢ssible lo the cotnmunity. There is recognition that the sale of these premises will be another poignant moment in the process of ttnffton. but we are Ihankfitl that they will continue. as they have over long years, to be a central rneeting point. The le of the buildings. alongside other money held by the fomer Old Parish Church from the sale ol a former manse. will enable the new congregation to take a serious look at what property work might now be carried out within our remaining Church premises. We give thanks to God for this strong start and seek hi5 presence as we move forward in the coming years. Rev R N Allison Financial Review I would like to begin by thanking lan Bulloch and Bobby Irvine, our previous treasurers, for all they did. and continue to do. in this important work. The surplus in these Accounts is a result of the amalgamation of bank balances following the Union. The total effect of this is reduced because of the cost of necessary repairs in the past year. but these have been done without touching investments. We atr so grateful to our members for their ongoing support of the work and mintstry of the church. This is reflected in the regular Freewill Offering figure, which Shows the ongoing commitment of our members, together with the income from the Thrift Shop and our other events. Tax recovered on Gift Aid continues lo make a stgnifi¢ant contribution to our inrome. and l encourage anyone who is a tsx payer to opt into this superb way of enhancing the church's income, at no cost whatsoever to the indivtdual. Looking to 2025, we face unexpected costs in ternis of our buildings. due to the heavy stonn in January. but we shall look ahead, as planned, to enhance our sanctuary, improvin8 access for everyone and upgrading our audio visual system. The Uttion has resulted in a significant increase in our Giving to Grow allocation from the Church of Scotland in this first year. This pays for ministry costs and also the wider work of the church. Over 2024, we have had su¢h a lot for which io be grateful. Our Union has been such a blessing - to see us working together to make it su¢h a success. 2025 will present Its own challenges but we are gratethl lo our united congregation for their continuing support and generosity. and above V411 to our heavenly Father for His faithfulness to us. Colin Sutherland
Trustees, Annual Report (cont) Year ended 31 December 2024 Reserves Policy It is the Trustees. policy to ensure that all commitments are met each year, and that a surplus is held for contingency purposes. At the year end, unrestricted cash reserves are £118,136 of which £2,982 is designated for the Guild. The remaining general unrestrictsd reserves of £115,154 represent around I I months of nomal expenditure. The level of reserves continues to k reviewed along with current and anlicipaled need for fabric maintenance. Statement of Trustees, Responsibilities The members of the Kirk S¢ssion must prepare financial stafrments which give su£fi¢ient detail to enable an appreLiation of the tran5*lCtion5 of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on requ¢sL musl retlect the financial POSAtion of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Inveslment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the Gcn¢ral As5¢mbly of the Church of Scotland IA 2007. They are also responsible for safeguarding Ihe assets of the Church and must take reasonable steps for the prevention and/or detection of fTaud and other irregularities. Approved by the Trustees and signed on their half,
Independent Examiner's Report to the Trustees of Cockenzie and Port Seton Parish Chureh I report on the accounts of the charity for the year ended 31 December 2024 which ate set out on pages 6 to io. Re8pe¢live responsibilities of trustees 74nd examiner The charity's trustees are responsible for the preparation of the ac¢ouThls in accordance with the ternis of the Charities and Trustee Investent (Scotland) A¢t 2005 and the Chorili¢s Accounts (Scotland) Regulations 2006. Th¢ ¢harity trustees consider that the audit requtrement of Regulation 10(1 ) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the a¢¢ounts as required under section 44(1) (c) of the Act and to state whether particular matters hav¢ come to tny attention. Basis of independent examiner's statement An examination is carried out in accordance with Regulation I l of the Charities Accounts (Scodand) Regulations 2006. An examination includes a reyicw of the accounting records kept by the charity and omparison of the accounts presented 1th those records. It also includes consideration of any unusual items or dtsclosuTes in the accounts, and seeks explanations from the trustees conceming any such maU¢rs. The pn)cedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on th¢ view given by the accounls. Indep¢ndent examiner's statement In the Course of my examination, no matter has Come to my attention which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44 (1)(a) of th¢ 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the accounting records and eomply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper un(krstanding of the accounts to be reach¢d. Holli5 Accounting Limited AadTess: 3 Melville Crescent Edinburgm EH3 7HW Date
Cockenzie and Port Seton Parish Church of Scotland Recei tsandPa ments Account Year ended 31 December 2024 Unr¢stri¢t¢d Restricted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Total 2023 Recei Donations Legacies Activites for Generating Funds (Thrift Shop) ActlVLties for Generdling Funds Bank Interest and Investm¢nt Income Note 86,649 86,649 82,736 20,000 5,475 986 3,428 96,538 7,500 12,975 986 3,428 104,038 1,180 2,389 106,305 7,500 Rental of premises Crafters Income Outreach Kids and Youth Kirk Friday Drop In Flower Fund Wednesday Get Together income W¢dnesday Lunches income Wethiesday Coffee Time income Wednesday Curling Guild Income Charlty appca15 (Note 6) 2,365 153 2,365 153 1,760 85 40 190 130 119 84 214 119 loo 920 loo 920 922 776 726 553 776 726 553 363 594 713 813 1,097 363 Funds on union of churches from Old Parish Church (Oct 2024) 53,827 iii 53,938 Total Recei ts 156.107 8,158 164,265 112,518 ments Costs of generating funds Charitable aetivities Governance costs Total Pa ments 3,569 121,952 1,020 126,542 7,500 2,110 11,069 124.062 1,020 136,152 139 91,455 930 92,525 9,610 Excess of Reeeipts over Payments for the year before trnnsfers Transfers Exeess of Reeeipts over Payments for the year 29,565 -1,437 -1,452 1,437 28,113 19.993 28,128 -15 28.113 19,993
Cockenzie And Port Seton Parish Church of Scotland Statement of Balances At 31 December 2024 Unrestricted Restrfieted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Total 2023 Note Bank & De osit Balances Bank & deposit balances brought fon¥ard 90,008 315 351 90,674 70,681 Movement An year.. Excess of Receipts over Payments for the year 28,128 -15 28.113 19,993 Bank & deposit balances arried forward 118 136 300 351 118787 Investments at market value (Lost £35.065) Assets Gift Aid Receivable 2,577 2,577 6,947 Liabilities Accounts & Independent Examination 1,020 1.020 1.020 The accounts w¢re approved by the Kirk S¢ssion on .... Ivz[ For and on behalf of the Kirk 8ession Sesslon Clerk Treasurer
Cockenzie and Port Seton Parish Church of S¢otlaDd Year ended 31 December 2024 Notes to the Aeeo l. Trut¢¢ RemuneratlOD and Retated Party TraDs8etlons During the year 2024, 8 Trustees were reimbursed expenses totalling £8,861.57 for vaTiOUS payments made on behalf of the organisation. As a Tnjstee. R¢v Allison Te1Ved certain expenses for th¢ year totailing £1,624.96, and manse Council Tax of £2,994.41 was paid by the ehureh. 2. Movements ID Fulld8 AtlJa 2024 At31 Dee 2024 R¢£eipts Payments Transfers Unrestrleted funds Wednesday Get Together Wednesday Coffee Time Crafters Curling Club Fomier CMC Guild Fornier OP Guild (Balance at 13110124 £2934 in income) General FUE 920 776 153 726 399 -920 -776 -153 -826 -275 100 429 530 23 3,089 150044 156,107 130 125.882 126,542 2,959 115.154 118,136 89,479 90.008 1,513 -1,437 Restrlcted fund$ Outreach.. Kids and Youth Kirk Outr¢ach: Pastoral Flower Fund Thrift shop for Exterwdl Charities Collections for Third Parties 109 206 65 149 96 7,500 1,800 9,610 128 57 115 211 7.500 363 8,158 1,437 1.437 315 300 EndowmeTht fuDds Lorimer Bequest 351 351 351 351 Totsl fu#ds ses of tksi ated Funds The W¢dnesday G¢1 Together, Wednesday Lunches, Wednesday Coffee TÉme. Craft¢rs, Curling Club and the Guild are 0upS which are run for community within the Church. Some of the funds raised ar¢ donated to eharities, and some ar¢ tranSf¢ed to the church of which the Lunches and Crafters in¢om¢ is speeifi¢a]ly for r¢storation. (Lunches have not yet resumed since lockdown in 2020.} tricted Funds The Outreach.. Kids and Youth Kirk fund is specifically for the outr¢h for the purpose The Outreach.. Pastoral fund is speesfically for the outr¢ach including the Steppin8 Stones b¢reav¢ment programm¢. Flower Fund-. Fund5 for the Purpose of Flowers. Thrift Shop for External Charities: Funds raised which are ringf¢n¢¢d io be donated to charity. The donations for third parties fund are amounts given sp¢¢ifically for other charities.
Coekenzie and Port Seton Parish Church of Scotland Year ended 31 December 2024 No he Ac£ou#ts UArestrreed Flld5 Re5trict¢d Ettdowment Ftynd$ 2024 Tot41 2024 Total 2023 2024 2024 3. An41y$i9 of DoDations FWO Scheme and regulardottllti¢)ns Tax Retovered on Gift Aid Donaitons Ordiftary Offcrings (Open Plaiel (Mher Offeriogs. Donatio etc Baptisms, Weddings and Furttrdls From Church Org8nisauon8 DayofGiving income {ex¢ gift aid 55,553 20,203 5,852 838 3,080 1.124 55,553 20,203 5,852 838 3.080 1,124 54,610 14,636 4,533 562 860 1,635 5.900 82.736 86,049 86,649 4. Analysis of PymeDts Cts of generating Offerin8 envelopes Thrift Shop RUtln8 Cost8 Thrift Sknp Donatio to Charitses 146 3,423 146 3.423 7,500 11,069 139 7,500 7.500 3,569 139 Charitable xctiviti¢s Giving to Grow Pre5b)Qery dues and plan Locurn costs Msnisters Iravel expenses.. Pulpii supply M&nse rtpaiB and maintenance Majtse leiephon¢ MaD% council H¢81 aad Itghi Insw&nce Houseke4)in8 costs OrÈaDEsL& musi¢ Fabri¢ repairs & maintenance AV system IIT Repthir-R¢newl Printing, Statitsnery postage Donailons 10 third parties ¢hg4nisations Expenses Miscellaneous Oll*r expe] 53,958 1,535 3.542 986 200 2.886 701 3,362 12.274 4.560 3,629 2.537 26,797 470 1,039 53,958 1,535 3,542 986 200 2,886 701 3,362 12.274 4,560 3.629 2,537 26,797 470 1,039 1,800 1,385 2,401 124,062 43.572 762 1.044 260 12,581 390 2,994 5,485 3,984 4,043 1,214 807 552 2,709 814 800 91,455 1.800 161 149 2,110 1.224 2,252 121,952 GoYernan¢e eosts L¢Bul and PTof¢55ionaUExamiTLatLOiI 1,020 1,020 930
Cockenzi¢ and Port Seton Parish Church of Scotland Year ended 31 December 2024 Notes to the Accounts 5. Minister)s Stipend All Chur¢h of Scotland congregations contribute ¢0 the National Stipend Fund which bears the costs of a]1 ministers, stipend5 and ¢mployeT'S contributions for national insurance, pension and housing and loan fund. Minist¢rs' Stipends are paid in accordanee with the national stipend scftle, which is related to years of 5eTvi¢e. For the year under review the minimum stipend was £31,642 and the maximum stipend (i the fifth and subsequent years) £38,884. 2024 2023 6. Colleetlons for Tblrd Partie$ and Donations from Chureh Ftsttd$ Pennypil Community Development From Ha$ Annual Sale donation- IO% ofincome Petmypit Comm¢mity D¢velopmenl E&st Lo£hian Fo¢)dbank 363 87 100 150 700 St Columba's Hospice Mercy Ships Witle M2b8s0 Doundation Alzheirners Scotland Alzheimers Scotland Port Seton Community Choir From Ge¢ Togeiher From Gei fogeih*r From Get Together From Gei Together Fropn Cojlee Mornings From OldParish 167 170 210 253 200 loo 1,100 Church colle¢iions 2023 From Get Together 2023 1,687 1,022 2,709 1,800 UHTe5trietod Restri¢t¢d Funds Funds 2024 2024 Kndowmtttt Total Total 2024 2024 202J 7. Bank and Deposit Balances Current account Deposlt ac¢ounl Restoration dep)stt ac¢ount Thrift Shop Account OPC High Interest OPC Bustness Account OPC Sunday School OPC Treasurers NS&I account Inyestors Tnt- Dep)sit Fund Guild Accounts Flower Fund Curling Kids Kirk 15,682 8.215 1,533 40,267 1,797 2,991 32 42 295 44,299 2,983 57 351 16.090 8,215 1,533 40,267 1,797 2.991 32 42 295 44,299 2.983 115 35,389 7.116 24,754 295 22.482 429 115 100 109 90.674 128 300 128 118,787 118.136 351 2024 2024 2024 2023 8 Fundral$lng Ineom¢ Quiz Night Plants Anrtua] Fayr¢ Christmas LunchlEagter Breakf&%¢ 160 10 836 174 1,180 866 120 986 866 120 986 10
Cockenzie and Port Seton Parisb Church of Scotland APPENDIX THRIFT SHOP RECEIPTS AND PAYMENrs to 31st December 2024 Note as ih£s ts ihe unlonperiod- Ihe belowfigures are only slrtee Ihe union dale Éoyear end and therefore represenl around one quarter ofd normal period ond donalions reflectprofits madeprior lo unlort. Recei Note 2024 Sales Donations 12,833.00 142.11 12,975.11 ments Renl Rates and Insurance Heat and Light Administration and Stationery Telephone Repairs at)d Renewals General Shop Expenses Donations to Other Charities Other Expenses .222.00 829.81 0.00 270.00 0.00 245.81 7.500.00 855.00 10.922.62 See Note 6 Excess of Recei ts over Pa f r the Year- 2024 ments 2.052.49 Coll¢etions for Third Parti¢8 and Donations from Church Funds As noted in the accounts - the Thrift shop donates & proportion of their income to cxtemal charities. Payments in this period were as follows.. 1st Cockenzle Brownic5 Cockenzie Primary School YfA First Step Community Proj¢ct Sunflower Scotland - (Ukraine) Port Seton Community Centre Children in Need Harbours Medical Practice- in memoriam Social Bi 500.00 i.000.00 1,500.00 i.000.00 500.00 1,500.00 1,000.00 500.00 7.500.00