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 tw*h 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 conjunctt*n 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$8ion aro
spw¥ible for keepng proper ￿￿Urt￿n9 recc*d8 *thich TW8t r41￿¢ th# finonoal position of the Church al any
given lryne. Thi8 mtJ8t be done to en¥ure that the financi818tatwnents Lvffply wth the Chanlig$ 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 AcLx*unts
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
aL*Jit opinion on the givon by Ihe accounts.
Ind6p•ndont Ex•mlneff J Stst•n•nt
In the course of my examinaknon. no m*r has ¢(the to my attenl¥x".
h g4¥8$ me rea8￿able ￿u¥8 io ts8ll￿e that kn any mater*1 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)
Il*sfcf 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¢
PuFi*4¥•cl
TOTAL PAYMENTS
£ P4JIJAt}
TIiANSFERS
TRAN8FEA8
li¢STRIinD
D•flc5t forthe y88r.

WEST KIRK OF CALDER- STATEMENT OF BALANCES AS AT 31*1 DECEMBER 2024
(WRE$￿TED
RESTrKTEO
FUNDS 2024
ENCQ•VIIENT
FVlItts2024
7.118.85
£15.027 3J
78,140.￿., £ n.￿.48
Pwn￿1*8 Ixth•Y•*r
S.705.$9
IW.21
FUNDS 1124
TOTAL 11123
Vdue. Ul.W.
UTrts, Co•t £49,997.2
n.4*94
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
In*St￿ts & ￿kOlV￿•. Wor F*il•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@s*natsd Fw
I*￿0 32
£ {24.484
121Je.281
Fund
14DOU i
O**n•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 Ttu*ees to ma￿¢*n a R•w4ry Furtl dÈ1ZiX41, be Wfft*ffltocth•rchum r%8ta
fr)rB ltrn8131 rrttth rwp)J. as *w unr¢xtt￿ ewdth. as r*rnssry
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￿.

3. 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.
4. 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¢* &P*iten¥￿ (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 lin*ted 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
$￿et. For the year under revie•V. the minimum slipend £31,642. and thè maximum lin the 5th and
subsequent ye8Js ofseTh￿8} £38.884.
Colloctl¢nthndral8kn9 for Thlrd Parti
From tho C¢Jngr•gatloTr and S￿l￿n.
COLLE¢TIOP15 FOR T+MRD PARTie8
TOTAL *94
C*rknl*n
141ZO¥
1643.00)
144
1it2.fj0)
1144
11JS ODI
117$ 21
Pn$tyief* Truit
I LL*hkn Fttsj￿nk
(9$ 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 (* U*ll. ￿.46BUnKSQ£1.S¢
rk8tVauorAB*msab 8t 31st tknbor
REVENUE ACMUI
7B.524.88
78.524.88
£ 114.94&12
82.gD3.21
TOTAL 20
Cr&YN 8thc*8& at 31¥t
19,UT4.98
25,247.86
io