2024-12-31-accounts

WEST KIRK OF CALDER CHURCH OF SCOTLAND FINANCIAL ACCOUNTS & REPORT for the period 1•t JANUARY to 31•t DECEMBER 2024 Scotush Chartties Number. SC004703 Congr•gatlonal Numb•r: 020161

REFEiB4CE & ADM1141STRATIVE INFORMATION Charity Name.. charity Numb•r. COngregati￿al Numbor: Gonta¢t D•ialls: We of Calder (Church of Scotland) SC0047t)3 020161 Prlnclpal Office Bfjarnvs: Mlnlgt•r. 88¥slon Clerk: Trfra•uMr: Ind•pgndènt Examln8r.' Bank8rn: Roy Bank of Scotsnd, knvingsion IA} 4 Almonaya￿ Swth, Li¥in9$ton, Wesl Lolhi8n. EH54 6NB Tnmtsu: M•mbbrs of th• Kirk s•￿10n.

WEST KIRK OF CALDER- TRUSTEES ANNUAL REPQRT, YEAR ENDED 314t DECEMBER 2024 The trustees present their annual report and finarrial sLitements ofthe chanty for the year ended 31 December 2024. The finanaal stalemertts have been prepared in accord￿ wrfth the accounting poh'cies and comply with the General Assembly Regulations for CoThJregatk)nal Finan￿. the Chantw al￿ Trustee Investrnenl Iseolland) Act 2005. the Charities Accounts {S¢ol1•￿} RegulatK)n$ 2006 las amended) and AcC￿untng and Reporting by Charities.. Statement of ReCOm￿nd￿ Practice applicabte to charilies pYepaftrb3 IheFr accounts in xcordance the Financial Rep0￿"ftg Standard applubk in the UK and RepLtslic of Ireland eff￿kn.¥e frc¥n ljt January 2019. The Churc of Scotland is Trinilarian in doctrine. RefcKn%d in tradibon and Presbytenan in polty. It exists to glorify God and to lor the advarKement of Chrisys Kingdom throughrxrt Ihe %fjrfd. As a national ChuT¢h, acknchviedges a distinclive ￿11 and dity lo iry the ￿dInanceS of relrgion to the people in every parish of Scotland through a terrilorial mini8ty. It &>operoles wih other Churclw in various ecumenical t)odi88 in Scotland and beyond. The church i8 adminlsle￿d in a¢cordance wilh the t•mis of the Uiylary De•d of Corotllutron. Membern ol the Kirk Sess￿￿ are the Charity Trustees. The YKÈst Kwk ofcalderoperates five dmcrete ¢mlleesf0m￿ to en8ur8th9 continuation ofthevth required to encompass am asFects of church life. Tlw are Ste4Ardshlp and Feuowship Ilnduding Finance}, Propety. Mission, Pastoral Car¢ and Administratw & Communi¢ab"on. Eo¢h Committee has 8 ¢cmvenor who Is re$pon$iblè for reporting to the Kirk Sessbx and fr>r coordinating the of Ihe committee. The West Kirk of Calder is linked wlth Polt¢th HaA4Dod Parth Chur¢h. Achl•v•m•nts and Porfomia A varlety ol Soclal and fundraNrvJ acli¥ibts werè during tho yth¥ and included KirtE'S Café events. 'Bey￿a Ktrk Walls, 8efvKe8 kn Dkkson Court arKI Burngrange Care Horrn were hdd through¢￿ the year. The hugety successful tenth onnual holiday club for primwy School Children was once 3g¥in run In conjunction %wlh Polbeth HaTrYood Church attracb'ng over 70 children for a week of crafts games and drama ¢)Jlminalng In the Frlday evenlng slbjw for parents aThJ friend8. Followrvj the su(xessful instslLatsM of tr relevant Audio Vlsual equipm&)t the Vlest Ktrk of Calder ncw has tr facilrty to live stream weekly 8er%ice8. funerals. Tthedthng8 other Special 8eThice8 Flnan¢lal Rovlow Our donations over the past year saw 8 minor deuease { S% ) over the pr￿ year bul m8inty 8ttribLrtable to d•¢rease rn tax recovered on Gift Donations and Open Plate offerings being down on last year . The last quarter of 2024 is lo b• d•med twh the Ilrnt qwter of 2025. Th8 tiffing of the ctawns WMI o)nllnue to Skew the re8ull8. Our expenses ovw the past year have remained relativety eonsistent with the p￿or year wth the exception of GNing lo Grow. Fabric expense and heab.ng and luhbng. Our largesl $W￿le payment for the year was the GMThJ to GT¢y contribulion 01£ 38.155 { 2023- £ 32,483) which 1$ determine(I by Presbytery. The repair lo the Church induded an upgrade to the litsJ l £ 4074 ) . tI￿rkS to the main rcof and apexes 1 £ 4858) arKI the wre and l £ 64071. Work ha8 slarted on the Man8e ￿n￿rrIng fftibal costs during thè 2024 year of £ 6500 in respect of material purchased ar￿rYt SOFne other minor expenses. We were presented vAth a hety bil ( £ 3503) Juty 2024 by our erwgy provrder E-on Next , daiming arrear charges going back to OetobÈr 2023 . It has bw thalltng•d ond a eredit note proce3sed . We currenuy sit wth a credti of £ 104S.87 at year ènd.

Unre91ricted ineome decrea9ed from £81.430 in 2023 to £77,643 in 2024. includes monies from tha ConGolidated Fabrk Fund towards the ¢oBt of Churth repair aThJ Iho Manse. There was an in￿a$? in ￿n￿strICted expendittjre from £75,725 in 2023 to £ 86.333 r¢ 2024, which indudes the repaw to the Church and the Manse, r¢sU￿"n9 in a deficit ¢f £ 8,69C for the year.. Reser¥e$ Policy It is the trustees. poliGy to hold resetyes * least ata revel to meet the rea30nable frne¢ab￿ financial r￿d5 of the parish. Thls is in conjuncttn vlllh the underfylng expectatlon that payffents wll be managed at a ￿Ve1 %thich wlll brr)adty equal fe¢elpts. To meet unk)reseen cir¢umstan¢es, tr am is that unrestricted funds a the end of a finwjcial year should be at level Nthich coukl a minirnum ￿ trree (31 morths, norn￿1 ex￿Tr￿lIn and Ihat funds restrictèd to fab expendtture S￿)ulJ te suffiaent lo meet An emergerKy repair. ils of current reserves 8re to be fourrl In Note 2 on page 8 and in the Ap￿ndr% to the fin8nco1 statenEnls onpaaé 10 At pre3enl, iheie are suffirtenl UnTestiiGted ￿eTwe5 to rncel more Ihan the minimum three (31 ￿￿nIh8, n(Thial expendilufe and Sufficient unrestricied reserves to meet. or begin to meet, rnost m•r9e￿Y fabrr¢ repalrs. 8tstgmwrt of Trust•o8' Rospon8lbllW The member8 of the Krk Session m￿t prepa￿ fjn8no81 statements giv¢ suffi¢i?nt detail to en#ble an appreciation ol the tr8nsaetk￿# of th¢ Church during the financial year. The mernber$ of the Kirk Se$8ion aro spw¥ible for keepng proper ￿￿Urt￿n9 reccd8 thich TW8t r41￿¢ th# finonoal position of the Church al any given lryne. Thi8 mtJ8t be done to en¥ure that the financi818tatwnents Lvffply wth the Chanlig$ and Tru¥t•¢ Invegtrnenl (S¢olEand) A¢t 200S, the Chariles A¢cwbts Iscotlgnd) Regukts"on8 2006. and the current Regulations for C¢)ngr•9•b"trfvl finarvi o¥ by the Gentrd Asg&)Ay of the Church of ScotLgnd. They ar• also ￿￿OnsIble forsaleguardlry the a88el8 ofthe Chwch ThwJ8ttak• r•ascrfth ¥tw lorthe pr•v•ntt and detection of and other irregularties. AFproved by Ihe Tntstees and w)ed oft Iheir b¢tro11.' 8•ukin Cknrk Slgnatur•:

INDEPENDENf EXAMINER'S REPORT- TO THE TRUSTEES OF THE WEST KIRK OF CALDER Charmy: Chartty Numbor: Congr•gational Numhr. Poriod: West of Calder (Church of S¢otlaThd) SC004703 020161 11t J￿Uary to 3111 tknmber 2ff24 Re￿pts & pa￿￿nts AcLxunts I report on the aGGounts ol the Charity kn the year e￿Ie￿ 31 DKember 2024, whth are set Ixrt hereKt. Rupoctive Responsibilities of Truste•s and the Independert Examln•r The Charty's Tnk%le8s are respongble the weparation of thè aecounts In aeeord•n¢e the Ch¥iti08 & Tru$t89 In¥t$lment (ScolLind) Act 2CQS •nd the Charitigs Accounts (SCOtta￿ Rwjulatlons 2006. The Chanty Trustees mn¥ider Ihat the ajrfrt requrement of Regutalh)n 10{1){d) of the ACco￿ts Regulations does apth. my wwjnsiblrty to examne the aCC￿rts a5 requ¥vJ uvjer Se¢t)n 44<1){c} ofthè knl. and to state etherany partLukr matters hav8 coffe to ry attention. Ba81• of thè Ind•p•ndènt Examin•rfs Slat•m•tht My examination ty ¢anied out in accordance wrth Regulation 11 of th? Chwrties ACCO￿ ISrAand) Regulati¢Jn8 2C•J6 An exemination indude8 a review of the a¢￿u￿tir￿J fecofds kept by the Charity and a comparlson of tha ax¢)unti we¥¢nled wth Ihese reeard¥. It al￿ indude¥ con¥ider8tion of any unusual ttems ar di￿10¥ures in the ounts, and seeks exp5&not6on¥ from the Tnmtees concemirrtJ any such malloF¥, as Wplcable. The procedurEJ ur#Jertaken de not woNide all the evidence that ￿￿￿4 b¢ reqiired ￿ an audi( and con8wuenty I do not e¥pre¥s an aLJit opinion on the givon by Ihe accounts. Ind6p•ndont Ex•mlneff J Stst•n•nt In the course of my examinaknon. no mr has ¢(the to my attenl¥x". h g4¥8$ me rea8￿able ￿u¥8 io ts8ll￿e that kn any mater1 r8srt the rewkenwnts.. la) To keep accounting records In accordance lth S¢cttm 4411Xa) d the 20C6 Act and Rrylatton 4 0111 2008 RegUla￿OnS. an Ib) To prepaie accounts whlckn a¢c4xd ¥vlth Ihe a¢>*untkng rec(rfUs arKI compty ￿ Regulauon 9 of the Accounls {Scotlawv4 Rggulatlons 20(6 have not be￿ rn•t or To Yhlth. in ￿th)n. aterikn be enable a prw u)derstsTrJtry of th8 accounts to be rea¢fJed. 8lgn•d: Nam8: Addrnss:

WEST KIRK OF CALDER- RECEIPTS & PAYIAENTS ACCOUNT YEAR ENDED 31n212024 RECEIPTS RECWPTS FUK6J)24 FLVIt6 X)24 FU￿￿￿4 41107.75 43.1077S 45.027.gJ 1.5fy) Ilsfcf Fund8 3,115. 4115 52 1035.7e Bank & LW" 732.01 S.7S5 61 5.75561 5.118 C sUbT￿ £ 48n42 3.fjn.75 Grnnta 15.W 32 15,797S5 5.747 94 5.747 4.354 S2 T•lal 247V. ¢ 24707m 28,011 TOTAL Roetyprd 81,43Tr.22 PAYMENTS I1￿21 (212 12) É (74912.511 £ 116.183.20) GO¥￿9￿¢+c¢ PuFi4¥•cl TOTAL PAYMENTS £ P4JIJAt} TIiANSFERS TRAN8FEA8 li¢STRIinD D•flc5t forthe y88r.

WEST KIRK OF CALDER- STATEMENT OF BALANCES AS AT 311 DECEMBER 2024 (WRE$￿TED RESTrKTEO FUNDS 2024 ENCQ•VIIENT FVlItts2024 7.118.85 £15.027 3J 78,140.￿., £ n.￿.48 Pwn￿18 Ixth•Y•r S.705.$9 IW.21 FUNDS 1124 TOTAL 11123 Vdue. Ul.W. UTrts, Co•t £49,997.2 n.494 T2,49$941 e 06.246 29 7 991 Units. Cosi. w,127 V•U•. Lll L•) G•n•r• 18.158 Vnitl Co•t. E91 324 88 InSt￿ts & ￿kOlV￿•. Wor Fil•Js IF4b¢KI 1.OB1 Unts. Ccot. £5.4374 S).9ts2.50 115.835 28 £ 115￿5.28 £ 10S.810.48 •,••070 I￿2.2) r'.9 Inwltrrthts & ¥aket ￿￿•. Edk•K¥k Lw1(￿1 1&1 Lhit* Ctht. £904. 24.￿. 24,6?8￿ I £ n503.80 1.107 $4 i.oee. TQTAL FUIK&8 b)24 FLIMDS>)24 TOTAL 2(Q4 TOTAL The accounts ¥4ve approved bythe Krksessimon: ........... .......................... 2025. For arKI on bthaN of Ihe lQrk seS￿on Slgn•d: Ilamo: Posilion:

WEST KIRK OF CALDER- MOTES TO THE ACCOUNTS 2024 1. Tntstsg R•munordtlon & Rol&t•d Party Trnn￿CtsQns mnothpw 1 Trti¥¢o T•l￿s 46. 11.444911 , £ 11.036.641., TC-IALS No TnJsl¢¢, OT peison relata to a Trustee. had Per￿￿1 interest in any c4)ntracl or transaGli)n enlered Into by the ChLTrth thring the p￿. 2. PAov•m•ntof Fthm IIOVEiieiif 14 FIM ATJV1Y FEC&PTS PAYIIEIITS AT3111212024 UIIRESTACTED FLIND8 D@snatsd Fw I￿0 32 £ {24.484 121Je.281 Fund 14DOU i On•1￿ Sundry C￿0 Funo Gen￿￿ f und 1.¥n 59 33.ee' 49.613 28 60.283 78 É 7497L69 £ 159 601331 ,CthLS¥ 44,275.73 ' t 5417413 1 $￿T0 Flth4 Fund 293 01 292.01 Outlw Fund l.W.02 1.433.02 C4)181 PW F￿ntt Pajtornl ¢1• GfQJP Fund 12.954 129$4 94 340 rJ 74 {412 001 264 74 aub Totsi ia2•1.04 eND(ffvxENT FLNDS 14r￿• sub Tot•1 Tor￿ FLWDg £ 77M4ts3 Purpo8M of D••lgn•tod Fwxl• R•b•r¥• Pthno: tt h•0 ltre Ttuees to ma￿¢n a R•w4ry Furtl dÈ1ZiX41, be Wfftffltocth•rchum r%8ta fr)rB ltrn8131 rrttth rwp)J. as w unr¢xtt￿ ewdth. as rrnssry Purpo•es of Restrlcted Funds C•phlPrrl￿ts f￿￿.. spllc4knlly r￿Iktir Putottlcirfj Funtr. Lw¢d fA¥kn.thePa￿1C¥o FuTh&1B*Tr￿•Nd Adrrfnl•iw•d e Pastsral knare ¢t￿￿￿Or None- nol apPli¢3b￿.

1. Anal￿1* of Donations FUFW 2024 TOTAL 2W4 TOTAL 2 S.W.93 5.96S.93 S.952.34 28.365.OJ 28.305 LV 28.348.00 8.443 68 7.458.42 oto￿ary IOpJnlW 4.￿> 14 4.333 14 5,289.14 TOTAL 4&1O7.78 E 41107.7S £ 4027.
2. AnalyBI8 of Paym•nts A14ALYSI8 OF PAYMEIIT8 RE8TRIrn TOTAL 2D2J COSTS Cf GENERATING FiI•)S Ctsp• 117 37) En1￿C￿lS 1150.xl 1150.211 1144 751 15¢ 001 Q11121 Sub Totsl 1IM.X) c￿￿TABLE ACTMne8 GThing to t P8.IS5 001 E 132.483 Crfjl 1991 C (2.481551 11481 $51 Pulpil P42. 1342 {4W WI ni S.M 441 (5,3W 441 15.1eo wi Qullol 30) t 124.461 CO) (8.871.291 P.268 ni 134S.2DI £ (21.2rA.051 F•b¢ &Piten¥￿ (IJi•M ¢14thlWI Hgthq & Lyhdno P4.484 (8,67129) 12.271 $51 IJ.058 921 IW 361 Iniuwc• 13.286 n} ($49 661 Pthllng. slalkn￿ I P 154168) LkaiceC(ts (c 187a69) 1583.281 Lrfe & Wtqk SUb￿p 152. 152. 9970) 140.aQl 1264.181 1143 {14382) 1253 291 Hall F•MNty StytyCL¥I• 11.2e4.4SI FILMYr Fund leO.ODI T.7 •TI 09B.53) p.o•ts £ 11(13kZ 1187T 69) sub Totsl £ ITQ612.011 Indep￿d￿l F 8ub Totsi TOTAL PAYME14TS A11 £ ff47X

Church fpHI. cerlain expwws shared. (a) MNiisterial Costs, including, rK)t linted lo. m￿￿"$ty Team expenses {e.g. Pulprt Supptyl. and ¢thor {b) Marw Falxic costs, a# expendiljjre on the frdb￿ oflhe Manse are shared on a 50.50 ba￿$. 6. Glft Ald Rec•lv•blo Claims for reimbursement of tax paid on Glft Donthns are made to HMRC. During 2024, claims s%ere madeto the end olSeptember.The remainder of any eINJib￿ donations wjll ￿ added to the first claim in 2025. 7. Mlnl•l•V# Stlp•nd All Churth of Sc¢liarKI congregatKins contslbute to the Natlon81 Stry)end F￿1 wh￿h bear8 the costs of all mIn￿te￿$ stlperth and emptoyerf5 ¢?jntribtrt￿￿ for Nat￿al InsfKwKe. pension. hryJsiThJ and loan fiJrKI. Mini$tsrf¥ stipends are patd in ¢tydance wilh the na￿ftaI stipend s¢al•, vknich is related to the years of $￿et. For the year under revie•V. the minimum slipend £31,642. and thè maximum lin the 5th and subsequent ye8Js ofseTh￿8} £38.884. Colloctl¢nthndral8kn9 for Thlrd Parti From tho C¢Jngr•gatloTr and S￿l￿n. COLLE¢TIOP15 FOR T+MRD PARTie8 TOTAL 94 Crknln 141ZO¥ 1643.00) 144 1it2.fj0) 1144 11JS ODI 117$ 21 Pn$tyief Truit I LLhkn Fttsj￿nk (9$ WI Styjth Ch 1113 941 tlgnity &Jx TOTAL WECT[C￿SP0RTr•RD PWIIIE8 1144 381 I•IL741 9. Incom• from Woddlng & Fungrnl Donatl¢)M During 2024. the Chur¢h benefftted from an incom• rf£1.590 from funeral donations. APPENDIX I - FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FUt4E IIFLP CW BElk•LF OF niÈ CONGRÉGATThI OY ￿ GIIJRCHI> SCOTLAI￿GENERAL niusTEE8 CAPITAL ACCOUNT TOTAL ¥J24 TOTAL 1023 Cr&Jft h4d 315tiknbefat ftyl ( Ull. ￿.46BUnKSQ£1.S¢ rk8tVauorABmsab 8t 31st tknbor REVENUE ACMUI 7B.524.88 78.524.88 £ 114.94&12 82.gD3.21 TOTAL 20 Cr&YN 8thc8& at 31¥t 19,UT4.98 25,247.86 io