Pencaitland Parish Church (Church of Scotlalld) RECEIPTS & PAYMENTS ACCOUNTS Year Ended 31st Deeember 2024 Conzwation No: 030229 Seottlsh Charlty No: SC 004871
Pencaitland Parish Chureh RefereDce and Administrative Inforniation Year ended 31 December 2024 Charity N4m¢ Penc8itJand Parish Church (Church of Scodand) Charity Registration N•mber SCW71 Congregation Reference F40 030229 Contaet Addru8 Tru8tee8 Kirk Sessio PrlnLlpul offlce-brerI Interim Moderator Session CleTk & Clerk to the Board Church Treasurer Independent Ex?miner Bankers Bank of Seotland 44 Court Street Haddington East Ithhian EH413NP
Pencaitland Parish Church Trustees, Annual Report Year ended 31 December 2024 Structure, Governanee and Management Governlng Document The Chuwh is administered in aceord8n¢e with the tern)s of the Deed of Constitution. Reeruitment and AppointmeDt of Tn¢C8 Members of the Kirk Session and the Con8regation8J Board are the charity tnL8tees. 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 gifts and skills. The minister. who is a member of the Kirk Session, 15 elected by the congregation and inducted by Pr¢sbry. The Congregational Board is appointed from within the congregation and mernrs of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then apinted at the Ststed Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meetin8. All elders are meMLS of th¢ Con8regational BO and th¢ number of non-elders cannot exceed the number of elders. Organisationvdl Structure The Congregational Board may be eh8ired by the minister or a memkr of the Board and meets five times in a year. with extra meetings being Convened as the need arises. Certain resw)Dsibilities are delegated to the Finance Commite and the Protty Committee as appropriate. The Kirk Session, which is moderated by the minister and meets six times a year with other meetings as appropriate, is res)nsIble for spiritual affalfs WAthin th¢ church. Objeetlves and Activltles The Church of Scotland is Trinitarian in doctrine, Refomied in tradition and Presbyterian 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 11 and duty to bring the ordinances of religion to the people in every parish of Scotl8nd through a territorial ministy. It Cowoperates with other Churches in various ecumeniea] bodies in Scotland and beyond. In Pencaidand particular activities include: regular public worship every Sunday mornin8 and monthly evening café church servi¢e4 held alternately with Orn]iston Parish Church. plus additional services during the year, c.g. Christmas and Easter, and other occasional joint services with Onniston PaTish churc our linked congregation home group8 and Bible sti1¢& prayer meetings and other Christian courses youth and seasonal activities and joint events with Omiisson working with the local primary school blessings, baptisms, weddings, funeraIs and other events marking significant OLYasions in the lift of individuals and members of the community Pastoral care - visiting hospitsl. houselx)und, ill and IKreavo caring for the elderly - visits to nursin8 homes and weekly lunch club communication with the ¢onununity via the church websitc and Facebool access to Zoom and YouTube service5 communication with the church membership via regular newsletters provision and availability of Carriage House (church meeting rooms) for community and wider church use provision of a church and community café for everyone support for other Christian activities and organisations outWAth the parisb
Peneaitlalld Parish Chureh Trustees, Annual Report (continued) Year ended 31 December 2024 Achievements and Performanee tn March we entered a'Basis ofGuardianship ofPresbytery' following Rev DavidTorrance's p&88ing and the congregations of Pencait12nd atKI Orniiston 2pproveJ the relelltion of Rev Andrei¥ Dick as our Locum Minister. The church has continued to be ble&l by the ministy of the R¢v John Hunter, who has been willing to take services and wovide pastoral cover. This y¢8T ZAxTrm scrYiLW continued for thosc who were reluctant oriuthl¢ toatIcl in Ftrson and 5ervica8 wrr¢ also available foi viewing on YouTube. The Congregational Board and Kirk Se&8ion LX)ntiTrued to meet tlmughout the year and the Interim Moderator has chaired Session rneeting& One of our elders resigned as an active memher nf 8e8.qir)n but we were delighted to welcome one of our previous elders b&k to "active duty" The Carriage House has continued to b¢ available to rent for various activities and has Een used wcckly on fridays by Conn¢ctions Café. Various 8UPS m¢clrc8ularly and thc prei5¢S are available for woikshopsi parties etc. Connections Café is going from strength to strength. 2024 w&8 another great year with customer numbeTS increasing. and we have addpAI an extra tsble in the Groom Room to COmmOdate foi this. We did manage to squeeze in an extra fundraising day with monies goin8 to Residents, AOUnt al the local care horne. Loveoliver (a small Scottish clwity helpin8 Children and their families affected by ¢an¢¢r), th¢ 1st P¢n¢aitland Guides. the PTA and th¢ Playgtoup. We have also brought on board a few more folk to swell our stalwart band of vOluntC and will continu¢ be on the looknui for more. Pencaiiland Parish Church continues to be twinned with South West Sikkim Pastorate. Bandana Rai is our correspondent and although contact can be sporadi& il is always a joy to hear hDW theiT congregation is faring. The number of faithfu] Christians continues to grow in their porish. and they have many house groups, youn8 mother meetings. prayer meeting4 Fffaise meetings. They ate a great encourag¢menl to us as to proclaim J¢sus 05 Lord in their atea is not always safc. We keq) them in our praytt3 as they do us. As a congregation we have continued to be faithful in our supw)rt of the Foodskn which is held in Dunbar Parish Church Hall. The donation bin at the foot of the altsr is filled with items that are much needed by so n)any people. Unforbmately, the number of folks in need of accessing the foolbank is increasing rather than dreaSIng. Our donations are not only desperately tteed, they are hugely appreciated by i¥)th the organisers and recipients. We extremely 8rateful foT the cajtinuing 6UPlX)rt of the conation. Pastoral Care h&8continued to be vital throughout the yw, overseen by the Pastoral Care coordinator lo whom we are indcbted Links have also continued with the young families in our congregation. A regular newsletter. with articles from various eontributor& new5 of church initiatives. utxlates on various aspects of church 2nd village life. continued thr8bout the year and was delivered to all members. Huge credit and thanks are due to the editor foi the production of the very well re¢¢iY¢d neIcttc[ alld tlmnks to thosc wlio £¢gulatly dcliYriLxl flic i5sucb. This wnlinuvi to an especially important way of keeping in louch with memkr4 particularly thos¢ who rd Th)t engage with th¢ online services. Copies were also available for uplift by the community.
Pencaitland Parish Chur¢h Trustees, Annual Report (continued) Year ended 31 December 2024 Achievements and Performance A very SucsSful Afternoon Tea was held in April and a Haest lunch was held in October after the Harvest Thanksgiving service. A barbU¢, also open to the community. was held in August and much appreciated by all who att¢nde(L The Christmas Fair, which is our main fimdraising event of the year. was a huge succes4 raising around £151YJ. A vast array of crafts, gifts. baking etc was donated and we were delighted to welcome so mony people OD the day. A Chrtsthw newsletter and card were also delivered to all members. There We two Gift Days during the year. one in spri the other in the Autumn. with an extremely generous and very welcome response to both. There were some rep8ira or upgrades to our properties during 2024. All Carriage House doors and windows were stained inside and out during July. Also, b)th floors We s8nd¢d and primed early in July. Th¢ roofer replaced some tile& repaired ridge tiles and cleaned out the gutters. The Domla window cladding was r¢plac¢d by the joiner and re-stained. At the Church. all outside windows and doors w¢T¢ repainted in July and August and the r(M)fer replaced slipped tiles and cleaned out the gutters. The church continues to benefit from a committed and hard-working eore of people within the congregation. The Flower Committee ensures that worship is enhanced every week by the floral arrangements around the church and coordinates seasonal displays on the church gates. Volunteers regularly clean the church buildi read the lesson4 help with prayers and provide a welcoming face at the door each Sunday. The sound desk is manned by three dedIted technical volunteers and coffees and teas are provided after worship by a willAng band of volunteer& Finaneial Review Income for the year is £64.111 (2023 - £47,547) and expendituTr is £5),934 (2023 - £38,915). resulting in a surplus of £12,177 (2023 surplus £8.632). The principal source of Genernl Fund income is donalions totslling £32,031 (2023 £26.718) which included a l¢ga¢y of £10,000, and spring and autumn gift days donations of £4,050. The café generated net income of £10,426. tncome also includ¢d income of £11240 from the Church of Scoiland General Trustees, the majority being for repairs and maintenance of the Carriage House. £4,866 was spent on upgrading Sound equipment in the Chh. Reserves Policy It is the Trustees, l1¢Y to hold reserves of approxirnately six months expenditure including designated funds. At the year ¢nd the Church held unrestricted fimds of £54,018 of which £1179 had been designated for particular purFM)ses. The reninIng balance of £52,839 represents approximately 12 months, expenditure. The Tntee8 are aware of the need to look at repair and maintenance costs and other increasing costs. The church also held £1,582 of restricted funds that have been provided for the purposes specified in Note 2.
Statement of Tnlee19 ReSPoAblI1el TILe members of the Kirk Session and Congregational BoaTd must preparc financial statements which give sufficient dctail to ¢tble an appreciaiion of ttle tranlIOnS of the Church during the fllvancial year. The members of the Kirk Session and congregat1(rt Board are responsible for k¢q)ing proper accounting records whicty on requ¢sL must refleci the fjnancial p)sition of the Church at that time. This must IE done to ensure that the financial ststem¢nts comply with the Charities and TnL%tee Investrnent (Scoiland) Act 2005. the Charitie5 Accounts (Scolland) Regulations 2006 and the Regulations Anent Congregaiional Finan approvpJJ by General Assembly of the Church of Scotland in 2007. They are also responsible for SafegudIng the 8S5ets of the Church and rnust take reasonable steps for the pr¢vention andlor detection of fiaud and othcr irregularitics. Approved by the T#tee& and Sig1 on their behalf. ession er Dat• .
Pencaitland Parish Church SC 004871 Independent Examiner's Report to the Trustees of Pencaidand Parish Church I reFOrt on the accounts of the chwity for th¢ Ye thded 31 Dember 2024 which are set out on p7t011. Respe¢tlve responslbllllle8 of truste¢8 aDd examiner The charity's tru#ees are responsible forth¢ Frepardtion of xcounts in accordance with the temis of the Charities and Trustee Investjnfflt (Swdand) Act 2(K)5 and the Charities Accounts (ScotIaT) R¢gulations 2(X)6. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations d(Ks not apply. It is my respK)tL8ibility to examine the accowits as requiTcd urKlcr section 44(1) (c) of the Act and to statc whether particular matt¢rs hav¢ ¢om¢ to my atlention. Basb of hndependent examiner's Statement My examination is carried out in accordance with Regul10ft I l of tk Charities Accounts (Scotland) Regulations 2006. An examination includes a VIeW of the accounting Tecords kept by the charity and a comparisA)n of the accounts prnted with those recordq. It also includes cA)n8ideration of any unusual items or disclosures in the accounts. and seeks explanations fiDm the trustees conceming any such motters. The procedures undertsken do not Provide all the evidence that would be r¢quired in an audit, cons¢qurntly I do ¢xprc55 an audit opinion on the view ¥iven by the accounts. Independent eiaminer'i statement In the course of my examination, no rnatter has come to my attention which gives me reasonable cauv£ to believe that in any man8] r&spect the reqUlrents.. to keep accounting records in aceordanee with Seetion 4411) (a) of the 2W5 Act and Regulation 4 of the 2(K Ac¢ounts Regulation& and to prcpare accounts which acrd with th¢ accounting records and comply with Re¥ulalion 8 orth¢ 2006 AcLounls' Regulations I%,e not teen mel or to whi¢h, in my Opinio attention should be drawn in order to ble a proper undetstanding of the accounts to be reached. 26 March 2025
PENcAfTLAND PARISH CHURCH Reeeipts xnd Pwyments Accounl Ye4r Ended 31st December 2024 Totsl T•tsi R¢T¢lpts Donations Activities forgerterating fur Bfink & d¢posii in¢¢rut 22.032 2295 1.049 22.032 718 1,971 1.049 23J76 I0.J 3.401 25 J76 28.837 Use ofpremi5es R¢¢¥ipts from General Ththos Receipts from Omblston PISh Churth Mlsoll4nU& AvivA Cafè Total R¢¢elpts S.401 4,091 2.026 1.407 532 P#yments Costs of generatlnl fuTbJs Ch•r5t8bl¢ adlvilÈ Qov¢n)on¢e ¢osts 51,479 125 330 51.809 12S 3&790 125 TolAI PAymeDts 330 Exeem of Reeelpts over hymettts fgr th• year before tr*n$fert 11507 030) 11177 8,632
PEP4CAITLAND PARISH CHURCH Statsment of Balances At 31st December 2024 Tot*1 Totsl 2024 2924 2024 2023 Bank & Deposit Balnnc Bank & deposit balances brought forward 41,511 1.912 43,423 34.791 Mov¢mcnl in ycar- Excess of Receipts over Payments for the year I2.51 (330) 12,177 8.632 BAnk & deFK6it balances rrIed forWd 54.018 I,52 55,600 43,423 The accounts w¢r¢ approv¢d by thc Kirk Stssion and CoTr8rcgational Iloard on ... rl6 . 2025 For and on b¢half of the Kirk S¢s5ion and Cotwe8ationttl Bottrd S•Mlon Chrk Treagurnr
PENcTLAND PAIUSH CHURCH Statement of Balances Notes to the Aeeounts Year Ended 31$t December 2024 l Trustee Remunerth)n and Relted P•rty TrnnsctioNs Durin8 the year no tnLSl¢¢ e1ved Teimi¥Jrsewt of expthw itiutrled in r¢spe£t of trCl telephone. council tsx artd out-of-pxket expen 2 MovemeDts Im Funds A¢lJ 2024 Receipts At31 De 2024 Payments Trnmfe UTrr¢ytrl¢t¢d funds Genernl Fund Designated . Benevolent Fund . Mang¢ Maintenance Fund 39,045 64.111 SOJ17 52.839 1,167 1299 50 1237 62 Rejtrleted Alpha Fund Chur¢h Restorntion Fund Music Fund Youth Fund 251 250 251 1.031 1.582 1.912 330 Tot1 B¢nevol¢ffjt Fund - The Trustees have set aside furMl$ to b¢ wled a¢ th¢ discretion of the Minister in provrding fllwi¢ial a&sislance wtthin th¢ where xId¢j necessary. Manse Mallltenanee FuThd - This 1$ 4 fimd finan¢&l jointly with the linked ¢har8e of Orni1$t to ur Fu Alph Fund- This is a lund to help ioinrds the cost of rurthing Alpha ¢ourses. Church Restoratknn Fund - This 1$ a fvnd io re0[¢ the fabri¢ of the church. Music Fulld- This is a fimd to help towwth the of mustc i. Youth Futhd- This 1$ a fijnd to help towards the CO of Othin88 & residential events fry youths.
PENCAftLAND PARISH CHURCH Statement of Balances Notes to the Accounts (continued) Year Ended 31 December 2024 Tot•1 Totsl ds 21n4 2024 3 Anatysis of Donations WFO scheme (non gift aid) Gift aid donations 2.820 10.080 2,820 10.080 3.500 9.970 5.225 1281 4.405 .337 26,718 Ordinary offtrings (open plat¢) Gift day donations Other offerinB& donation& ets 2,145 4,050 2.937 22,032 2.145 4.050 2.937 22.032 4 Analysls of Payments Colts of generatiag fund• Offering Envelopes Charltable actmdes Giving to Grow Presbytery dues Minister's expenses Pulpit supply Organtst salary, supply & music Youth work Flowers Book4 ¢ertificatc4 cards & rx)sters Printin& stationery and We Life and Work Equipment & furnishings Repairs & Maintenance Repairs funded by Genernl Tntstees Heat and light Insuran¢e Cleanin8 & Consumable5 Council tsx Café Other eX)SeS 18.693 653 18,693 653 18.414 379 493 493 329 32 517 32 517 35 347 136 1.930 3,679 2,754 3,251 891 3.602 1,449 408 38.790 2,174 11,240 1,440 3.409 251 1425 11240 1.440 3,409 4,080 1,668 1,371 51.479 4.080 1,668 1.371 51.809 330 Costs of generating fvnds Independent examinerfs honorarium 125 125 125 10
PENCAITLAND PARISH CHURCH Statement of Balanees Notes to the Accounts (continued) Year ended 31 Deeember 2024 S Mlntster's Sllpend All Church of Scotland congregations contribute to the N&ional sti)d which iws the costs of all ministers, stipends and employ&s contributions for national insurance. pension and housin8 and loan fund. Ministers, stipends are paid in accordance with the national stipend scale. which is related to years of servirx. For the year under miew the minimum stipend w& £31.642 and the maxirnum Sti& (tn the fifth a1 SubSeqt years) £38,884. 2024 2023 6 Colleetlons for Thlrd Parties East Lothian Foodbank DEC earthquake Turkey PPS PTA I st Pencaitland Scouts 1 st Pencaitland Guides Pencaitland Playgroup Pan¢reatic Cancer Love Oliver Sanctuary Ca Memorial Beh F Cuthill 232 70 409 332 390 397 376 495 400 170 1476 2235 11