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-b￿rerI
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¢sb￿ry. The Congregational Board is appointed
from within the congregation and mern￿rs 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 ap￿inted 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 meML￿S 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 Commit*e 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 sti￿1¢& 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¢ toatIc￿l 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 E*en used
wcckly on fridays by Conn¢ctions Café. Various 8￿UPS m¢clrc8ularly and thc pre￿i5¢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, A￿OUnt 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 d￿reaSIng. 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 con￿ation.
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 thr￿8bout 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
ne￿Icttc[ 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 r￿d 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 Suc￿sSful Afternoon Tea was held in April and a Ha￿est lunch was held in October after the
Harvest Thanksgiving service. A barb￿U¢, 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 dedI￿ted 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 Ch￿￿h.
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 ren￿inIng balance of £52,839 represents approximately
12 months, expenditure. The Tn￿tee8 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 Tn￿lee19 ReSPo￿Ab￿lI1el
TILe members of the Kirk Session and Congregational BoaTd must preparc financial statements which
give sufficient dctail to ¢t￿ble an appreciaiion of ttle tran￿lIOnS 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 Safegu￿dIng 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 Sig￿1 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 De￿mber 2024 which are set out on
p￿￿7t011.
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 Regul￿10ft 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 pr￿nted 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 ma￿n8] r&spect the reqUlre￿￿nts..
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 ac￿rd 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 P￿ISh Churth
Mlsoll4n￿U& 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
I2.5￿1
(330)
12,177
8.632
BAnk & deFK6it balances ￿rrIed forW￿d
54.018
I,5￿2
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

PENc￿TLAND PAIUSH CHURCH
Statement of Balances
Notes to the Aeeounts
Year Ended 31$t December 2024
l Trustee Remuner*th)n and Rel*ted P•rty Trnns*ctioNs
Durin8 the year no tnLSl¢¢ ￿e1ved Teimi¥Jrsewt of expthw itiutrled in r¢spe£t of tr￿Cl
telephone. council tsx artd out-of-pxket expen
2 MovemeDts Im Funds
A¢lJ*
2024 Receipts
At31 De
2024
Payments Trnmfe
UTrr¢ytrl¢t¢d funds
Genernl Fund
Designated
. Benevolent Fund
. Mang¢ Maintenance Fund
39,045
64.111
SOJ17
52.839
1,167
1299
50
1237
62
Rejtrleted
Alpha Fund
Chur¢h Restorntion Fund
Music Fund
Youth Fund
251
250
251
1.031
1.582
1.912
330
Tot*1
B¢nevol¢ffjt Fund - The Trustees have set aside furMl$ to b¢ wled a¢ th¢ discretion of the Minister in
provrding fllwi¢ial a&sislance wtthin th¢ where ￿x￿Id¢￿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 re￿0[¢ 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 a￿1 SubSeq￿￿t 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 Be￿h F Cuthill
232
70
409
332
390
397
376
495
400
170
1476
2235
11