The Church of Scotland Lochmaben Parish Church Trustees, Annual Report and Accounts for the year ended 31 December 2024 Church of Scotland Referenee No: 070432 Charity No: SC004644 March 2025
Reference and Administrative Information Charity Name.. Charity Registration Number.. Congregation Reference No: [A)chnben Parish Church of Scotland SC004644 070432 Conlact Address: The conlaci address shown Nhould be the Name a.g that held by OSCR Trustees The following served as Trustees during all or part of year ending 31 st December 2024: Principal Office-be¥drers Transition Minister wlelf19/08124 Session Clerk.. Property Convenor. Chui¢h Trea5ureT'. Independent Examiner Fa11¢5, Kirk & Mcveaii Chartered Accountants Dumfries EnteTPri5e Park Heaihhall, Dumfries, DGI 3SJ Bankers Royal Bank of Scotland. Dumfries High Street (D) Branc14 151 High Street Dumfries DG12RA Page 2
Trustees, Annual Report Year ended 31 December 2024 Strueture, Governance and Management Governkng Document Lochmaben Church of Scotland is administered in accordance with th¢ ternis of the Deed of Conslitution. A Serwce to celebrnte the union of St Mungo Church of Scotland wilh l.ftrhm*hen Chiirr took place in February 2024 and was attended by the Presbytery Clerk. Recruitment And Appointment of Trustees Eldcrs on tbe Unitxry Kirk Sessioii ar¢ the charity trustees. Organisational Structure The Unitary Constithtion was adopted in November 2018. Obj¢¢tives and Activities The Church of Scotland is TriniLkridn in do¢trine. Refornied in trddiiion and Presbyterian ill policy. It exists to glorify God and to work for the advancement of Lhrist's kingdom throughout th¢ world. As a national Church, it acknowledges a distinctive call aJ)d duty to bring the ordinances of religion to the people in every parish of Scotl3nd through a territorial ministy. It ¢Opoperate5 with other Churches in various ecumenical bodies in Scotland and beyond. IA)chmaben Church of Scotland is the Parish ChuTch, linked with LDckerbie Dryfesdale, Hutton. Corri¢ & Applcgarth. Sunday WoTship is held at 11.45 am each week to enable the Transition Minister to conduct two morning 8ervices. with an earlier one at LA)ckerbie. Weekly worship is enhanced with an active choir and an enthusiastic organi8tJ¢hoimwter. Choir practice take5 place at the close of Sunday morning services. Sunday Evening Fellowship meetings commence with worship and prdy¢r. Broadband streamed sermons inform and stimulate discussion. The Border Strathspey and Reel Society gave an prefornwice in the Church in May. with proceed5 donated to Church fimds. An annual carol concert in December. arranged by the Lockerbie Rolary Club with support from choirs. is well attended. A watchnight service on ChrSstrnas Fve commences at I1.30pm and. for the fwst time. a s¢rvi¢e of Holy C(nu]0Tr was held on Chrisknas Day. Page 3
Trustees, Annuvdl Report Year ended 31 December 2024 The Church Hall is well by both church and community groups. Monthly meetings include the Guild, the Friendship Group 2nd the Rural; whilsl weekly groups include Keep Fit classes, Sing4Fun atld a Watm Hub that atttacts a cohort of around 25 ¢ld¢rly ppIe from the local community. An adventure group for young children is available during ierni time. The ann1 coffee momillg and sale tttk place in the Hall in urly Sept¢mb¢r ¢ach yw. This is one of the Church's main fundrnising events cach y¢ar. On Christmas Eve an all-age caml Singing eveni ai 6pm ha5 become a l(Kal tTadition. Achievements and Perform*nees During 2024, as pcr thc Pr¢sbyt¢ry Plan. Lo¢hmaln Church became linked with L(Kkerbie Dryfesdale Hutton, Corrie and Appleganb. and were givth petmission to yppoint a Transition Minist¢r. Th¢ R¢v. comtnenced her lenuTe in August 2024 and w&$ jnined in the Octiiber by a who will stsy until December 2025. probationer Minister. There are 189 members on the commuuion with th¢ av¢rdg¢ w b¢ing over seventy. Olle young hild attcnd5 with her mother fairly regularly and occasionally bring5 a friend. Ag¢-appropriat¢ teaching is given withion the sanctsJ8ry during the Aerviix. ]ntergenerdliOn services have commenced. Attendances on a Sunday morning are consiStenY in the tnid-sixties and over eighty at the quarteTIy Gotnmunion 5erYice5. There is a servi¢¢ of music and meditation oth GcK)d Friday at 7.30pm and a short Holy Comtnunion is celebratj at 8am on Eas Sunday. There are now over thirty church members willing to read scriptyre during morning service and at least 10 able to COmP05e praycrs of interc¢$sion. A group of five elders can be approached to lead worship and thr¢¢ to offi¢iat¢ at funerals. On sIdaY evenings an enthuliastic group of aTound 17 members meet for fellowship and teaching throgh Yideo-based presentations. Lochmabcn Church continue5 to thriv¢. c.hriti% F.ducatio The link with the local nursery alld primary school is maintained through temdy school assemblies, to whi¢b th¢ paTish minist¢r is invited. and end of iern) services which are also On to paT£nts. There is a very positive ¢onnection with a IIK&l cbild-care fa¢ility who. 4loThg with the primary school. contribules to the Samaritan'5 Purs¢ Opcrdtion Christmas Child Shoeknx Appeal. We are grateful io both establishvllentg for their supwirL Pagc 4
Trustees, Annual Report Year ended 31 December 2024 Class Teachers are also keen to enlist help from church members to explain and dclivcr the Christian faith perspective of th¢ curriculum. Worship Groups Thc union of St Mungo Church with Lo¢hmaben incrc&s¢d thc nuTnbcr on the Unitary Kirk Session to 25 - 18 apw)inted Elders and 7 ex-congregational Board members. It is orgdnised into three working groups= Financial, Pastoral Care and Worship. Members of the congregation can serve on th¢s¢ groups. A Church Elder oversees Safeguarding {Protection of Vunerable Groups) and reports regularly at Session meetings. Five Elders are able to lead worship and three are able to conduct funerals. Church members support a leprosarium in Ghana with regular contributions. contrffibute fortnightly to a local food banl. and each year make contributions (o Christain Aid. Samaritans Purse and the Poppy Appeal. The Warm Hub in the Cbwch Hall is open to all members of the community durtng the autumn and winl¢r and PTovid¢5 a lighi lunch and thc opportunity to meet friends. In spring and summ there is a weekly coffee morning in the meeting r(K)m of the Church which attracts walkers and m¢mbers of the local community. The Church h&$ ¢stsblished a good working relatuionship with the Community Council and this is reciprocated. A housing project in Kenya. initiated by a Church rnember who had lived there. was suptrf)rted by £600 sent from the Church. It was very grntefully Teceived by the Church there. Lochmaben Chtsrch Guild The Guild continucs to be well supportes by Church membeTS and there are cUentlY 25 who regularly attelld. The syllabus includes a variety of gu¢st spcakcrs and a rang¢ of subjwts ensures there is &lways something of interest to be h¢ard and WaTm fellowship to b¢ cnjoy¢d. The annual Soup #nd Sandwich Lunch is also well supported by mtmbers and friends. and their dottations wcr¢ split b¢twccn the Loch Arthur Community and the ta5tle Loch Lochmaben Community Trnst. Church Maga&'nelNeJvletter Newsletters were circulated in April and October to full and supplem¢nt#ry m¢mb¢rs of the Church. The usual format includcs updates from the Minister, Session Clerk, Propcrty Conv¢nor, Presbytery Eld¢r, Guild and Trcasurer, plus othcr articles of interest eg. mission, long service awards and tributes, dates for diaries and other interesiihg articlcs. It is always inforntive and well rtceived. Page S
Trustees, Artnllal keport Year ended 31 Decethber 2024 Fina¢11 kètsiel* Th¢ 2024 d¢counts show a surplus of £12.875. The financial year w&8 a straightfonvard one. with no purchasc of inv¢5tm¢nts or drawing thwn of funds, and with thc usual maint¢nancc bills for the Church. Church Hall and Manse that amounted ¢0 £12.055. Whilst an allowancc for vacancy is givcn by thc Church of Scotland, mcmbcrs of thc Scssion Conducled a gwd number of Sw)day services until the Transilioll Minister commenced in August. this kept the Pulpit Supply payments to visiting preachers down to £1.562. Th¢ mans¢ w&s let for all of 2024, geherating InMe that goes direct to the Consolidated F2bri¢ FLfftd (Revenue) held by the Church of Scotland. I'he previous Applegartb. Sibbaldbie & Johnstone {AS&J) Church of Scotland owns 25010 of the manse. Following its elosure, their shar¢ of in¢om¢ is Dow allo¢al¢d to Lock¢tbic Dryf¢5dalc with whom thcy uiiilcd. Incotnc and expenditure for the manse is shared on a 751250/. basis. Tbe Finance Sub-committee {FSC) is m&d¢ up of fiv¢ Scssion mcmbcrs and continucs to mcct to nKyniior the Church finances and. when necessary, takes proposals to the Session for agrFement. A detailed quarterly financial report IS PTepared for Sesston members. Fundraising events. Sunday teas and coffees, and the Friday Warni Hub luThehes, bIing in much iDcomc from voltsntsry donations. Lochmaben Community Council is thanked for their generous donation lo thc work at thc Warni Hub. The Church is in a good place financially thanks to the suceessfvl tsnton with St Mun80 alld the kindncss of thc won(krful pcoplc who giyc so gcncrously. Wc arc blcsscd. Reserves Pollry It is th¢ policy of ih¢ TTUSt¢¢s to hold rc5crv¢5 of at least 12 months. expenditure and the current reserves meet that objwtive. Statemeht of Trnstees, Responsibilities The membér5 of the Unitary Kirk Session rn$t prepare finall¢ial statem¢nts wbich give sufficieni detail detail to enable an appreciation of the transactions of th¢ ChUh during the finan¢lal year. Th¢ members of the Kirk Session are responsible for k¢cping prOr accoudting rccords which must reflect the financlal w)sition of the Church. This mtsst be don¢ to ¢nsur¢ that the finan¢ial statements comply with the Charitie5 and Trustee Investment {S¢otlartd) Act 20D5. th¢ ChAriti¢S ArGoun15 (Scotland) R¢gulalion% 2006 and thc Rcgulalions Ancnt Congrcgatiorlal Finance approved by the Gencrdl Assembly of the Cbirch of S¢otl#nd in 21)07. Thcy arc rc5pon5ible for safeguarding the assets of the Church and must take re4sonable steps for the prevention andlor dclcclion ol fraud and otber irregularities. Approved by the TStee$ and signed on their behalf, Date: Page 6
Independent Examiner's Report to Trustees of Lochmaben Church of Scotland I report on the accounts of the charity for the year ended 3 1st December 2024, which are set out on pages 8 to 13. R¢spectivt re8pon$5bllitles of trnstee3 and ex*miner The charity's trusttts are reswnsible for the pr¢paratioD of the accounts in accordance with the temis of the Charities and Trustee Investrnent (Scotlknd) Act 2005 and the Charities Ac¢ounts (Scotland} Regulations 2006. The elwtty trnstccs eonsidcr that the audit r¢quiremcnt of Rcgulation 10(I} (d) of the Accounts Regulations do¢s not apply. It 1$ my r¢5ponsibility to ¢xaminc thc accounts as rcquircd undcr section 44(1) (c) of the Act alld to state whether particular matteTS have com¢ to my attention. Basis of Independent Exatniner's $tat¢ment An examination is carried out in accordance with Regulation 11 of th¢ ChaTities Accounts (Scotland) Regulations 2(M)6. An examination includes a review of the accounting records kept by th¢ charity and a Cornpurison of thc accounts prcscntcd with thosc records. It also includes consideratioTh of any unusual items ur disclosures tn the accuunts. atLd seeks. explwtlo% froEll the tru8teeq ¢(Trn¢eming any such Tnalfrr5. Thc proccdures undertaken do not provide all the evidence that would be TequiTed in an al1¢ and consequently I do not express an audit opinion on the view given by the accounts. Independent Examiner's statement tn the course of my examination. no matter has come to my attention [oiher ihan discltxfEd below ] which gives me reasonable cause lo believe th in any material respect the Tequirement5'. I I to keep accounting record5 in accordance with Section 44 (1)(a) of th¢ 2005 A¢t ond Regulation 4 of the 2006 Accounts Regulations. and to pr¢par¢ ac¢ounts whi¢h accord with the accountillg records and comply with R¢gulation 9 of thc 2006 AccounLs Regulations have not bcen m¢t, or to which. in my Opinio attention should be dTawn Tn order to eD#ble a proper understanding of thc accounts to bc rcached. l-.arriLS, kn.rk & MLVca Dumfries Ent¢rprise Park Heathhall Dunjfries DCFI 3SJ Page 7
LtschJMben Church of Scotland Scottish Charity Number SC0114644 Congregxrfon N•. 1170432 Receipt5 and Payments Account for the year ended 31 December 2024 UDrestrletsd Unrestricted U#desigThated DesigRAled Restricted FuAds Funds Funds 21124 21124 2024 Total Fund5 2024 Totsl Fund5 21123 Rectipts Donations see Note 3, pag¢ I I Re¢¢ipt$ from fijnthaising activities Other activitics 8eneratin8 funds 54.960 1.915 54.960 51,726 2.285 1,915 5223 5223 6,370 Gros$ receipts. charitsble activities Iweddirtgs & Funeral$l Applegajth. Sibb31dbie & Jolmstone Life & Work 1,810 1,810 279 1280 279 2,022 168 Guild 2,566 5,239 Investm¢ni income (itscl Ilank int¢rest} Frvm ¢ither arut5.. closuie of St MuDgo local account 7.153 7.153 3.388 3.388 herreceipts 200th a1ujiveary IleD {mugsl Remrn of errorpayment Gllild Mission Boxes 15 15 18 316 138 Return of VAT on Church work 1,558 1,558 77,913 1,795 Total Recelpts 7(469 Pavments Cost of getL¢rnting funds see Note 4, page I I Charitable activities see Note 4. page I I Guild 156 156 142 62.809 62.8D9 63.082 1,913 1.913 2.731 Purchase of Investment Shares 22,000 Guild Mission Boxes & Gift Aid on subs 160 160 Total Payments 63.125 sury1pder]Clt for ye*r 13 469 12875 P8ge 8
chm#ben Church of setstnd SoTrttiih Ch&rity Nrymher SCIMM644 Congreg8¢iow No. 070432 StAlement of Balances Al 31 December 2024 Gulid A¢¢ount General Fund Tot•1 Funds Total Funds 2024 2024 2024 2•23 Bk alld ¢a$h in batyd Opening bala 13,645 2.653 16,298 30.498 Su[plu[derlC1t) for year 13,344 469 12,875 24,173 -14,201 Closlng balances 26,989 2,114 16,298 Investments at market value Inc¢)m¢ fi]nd (G¢n¢ral Congreg'l Purposes) Dcposit funds.. Fabric & Fabric & General Purposes 126.858 125.711 Dep(Trst Fund.. Kirk Session Growth Fund (G¢neral) 7,835 7.159 134,703 132,880 Approved by the Trustees and signed on their behalf by:_ grs4ion Clerk- Property Convenor: Datè: Datt: H4rf 2f Page 9
Lh#bett Chyrth of Seot]atsd Scottish Charity Number SC(104644 Congregation No. 070432 Notes to the Accounts l Trnstee$ Remuneration Related Party Acfounts During the year of vacancy there were no manse telephone or Council Tax expenses inCU¢d. Opening B8lance 0110112024 Clo$lDg Balance 3111212024 2 Movement in Funds Reeeipts P•yments Trgnsfer8 Unres¢rlcted Fullds General Funds {CuTTent + Premium) 13.645 76.469 63.125 26.989 Designated Guild Fund 2.653 1.913 2,184 Re5trift¢d FuJJds" General Fund TOTAL 16.298 77.913 65,038 29,173 Page 10
Lochrnbell Church of Scolland Stotllsh Clarlty NMmberSC(rfb4644 Collir4don 070432 IYote5 to tILe Ac¢ou&ts eQtinued 3 Anty5is of DonatknDS Recelved Uore¥trkieO 'DdeslEDAted Funds 2024 Ujbreslrjtled Dtsign•t Rtsttkted Ftynds Toil Totsi 2023 2024 Pbie off¢rin 5.697 8.981 5,697 8,9¥1 24,671 5,IX)I rwo khemc 7.142 Standing ord IJKDMB Gift AidTtx 24.671 24.776 9.945 9,945 9.Ih5 Dall0)l% 5.666 4,843 51.n6 4 An4lysl$ of PymeDfS CosL of erdtin J5 142 156 156 142 Charitablcactiviti Giving to Grow ali(UlM)ti Pre5bytcrydue& Mi8siL 31,182 31.182 21.654 804 6(K) Minis8 ¢xwsts". Ttsvei Telephc OrganistsChtsimi*strr Pulpit Supply Churrh& Hall Cle4RiDg Sunday Schfy)I lkndsZon¢J1401 Cjubl Fabnc Tepaits and maintenance Church'phone, Blband & Website Coun¢il T 379 379 1,867 1,867 1.562 2,236 275 12.055 1,358 12.055 23.613 1.358 656 H¢At Light Insui?nce 3,642 3.642 2.696 4,114 1.354 168 3,780 StalioN¢iy. ncw51cUcr5 Ctc Life& Wwk 1,354 210 Other expEnse5 See Nots 5 12 764 764 PRg¢ll
IAxbm8beD Church of ScotlaTrd Stottiyh Cbrlty Nmber SCWM644 Cbngreg¢lon No. 1171M32 Unrestricted Undeslgllated Restrlcted TotAI Notes to the Acrtsuttts totttinued 5 Analysig of other eJptiises Other ex charitable activities Copyright li¢en¢es ICCLI & PPL) Me¢ting Room expenbes Union S¢tvi¢e catering exp¢n Wrcath for rcmembrance Sunday 325 325 104 297 37 764 297 37 764 6 Minister's Stipertd All Church of Scotland COn¢tIo ¢ontribute to the National Stipend Fund which bears the cost of all Ministcrs, stipends and employcPs contributions f(pr national insurzntt, pensson and housing and loan fund. Ministers, $¢ipends arc paid in a¢coTdaDce wth the national stipend scale, which is relatcd io ycars of servicc. Minimum slipLRd for 2024 wus £31,642" and the Maximum Stipend in the fjfth and 5ubsequenl years of seTvice was £38.884. 7 Colleetlons for third b*rtfies The following amount was fonvarded to a third party dunng 2024-_ Poppy &ot]and £201.00. 8 Ministry Costs Ministry costs are shared wtth Locke1¢ Dryfesdale (previously Applegarth, Sibbaldbie & Johrtstone Churrh until theirunion wrth IA>ckeTbie Dryfcsdale) on a 75Vo and 251/0 basis. 9 Herit#blt Property Herttable propenies consist of the Church, Hall and Manse atid are ttot showts in the Statetnent of Balance5. Pthge 12
APPENDIX FUNDS HELD BY THE CHURCH OF SCOTLAIYD GENERAL TRUSTEES FOR THE BENEFJT OF THE CONGREGATION 070432 Lochmaben Parish Church of Seotlsnd Consolidated Fabric Fund 2024 2023 CAPITAL ACCOUNT Credit Balances held at 31 December at cost 189.653 25,107 Market Value of Balances at 31 December 207,677 35,011 REVENUE ACCOUNT Credit Balance at 31 December 42,871 27,586 TEMPORARY ACCOUNT Credit Balance at 31 December 180,123 GRAND TOTAL 440,201 267,828 Individual Fund Purpose.. 2024 EXPENDABLE Credit balances held at 31 December at cost Market Valaue of balances at 31 D¢cembeT PERMANENT EIYDOWMENT Credit balances held at 31 December at cost Market value of balances at 31 December No¢a$ Ft4riher to the Union behveen St Mungo Church of Scotland with Lochmaben Church of Scotland (official union dale 01/09/2023). the above 2023fvnds represeni the transfer of union balonce,s. Page 13