The Church of Scotland Strathbrock Parish Church of Scotland, Uphall ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024 Congregation No: 020159 Seottish Ch¥drity No: SC006336
Referenee 2nd Administrative Inforniation Charity Name.. StTathbro¢k Parish Church of scot13n Uphall Charity Registration Numbcr: SC006336 Congregation Ref¢rence No.. 020159 Contact Address: Trnstees PrAIICi al Offi¢e-beareTS Independent ExamiDer Bankers Bank of Scotland The Direct Business PO Box 1000 BX2 ILB Th¢ A9 Pth-rsliip Ltd Abcrcom School Newion EH52 6PZ Royal Bank of Scotland 30 Old Liston Road Nethridge Page I
Trusteesg Annual Report Year ended 31st December 2024 Structure, Governance and Management Governing Document The Church is administered in accordance with the *rn]s of the Unitsry Deed of Constitution. Re¢ruitment and Appointment of Trustees Members of the Kirk Session are the cljarity Irustees. The Kirk sS2on consists of the minister. or Interim Moderator. and th¢ elders. The minister is ¢ieded by the congregation and inducted by the Presbytery. The elder5 are chosen from those members of the church who are considered to have the appropriate gifts and skills. Or£&ntsYdtional Strnclure The Kirk Session is mod¢rated by the Minister, and is responsible for ail affairs within the church. Certain responsibilities are delegated to workgroups listed as followa Stewardship and Finance, Property, Worship, Pastoral Care and Mission Team and reports are submitted to Session as appropriate. The Kirk Session meets monthly . ObSectives and Aetlvlties Th¢ Church of Scotland is I'rinitsrian in doctrine, Rcforn]ed in tradition and PrcsbytCTian in polity. It exists to glorify Cjod and to work for the advancement of Christ's Kingdom throughout th¢ world. As a national Church. it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland throu8h a territorial ministry. It cOperat¢S with oth¢r Churches in various ecumeni¢al bodies in Scotland and beyond. In its Mission StatemenL Strathbrock Parish Church of Scotland commits to 'Sprcading the Good News of Jesus Christ in our Parish,, i.e. within the village of Uphall and to Eccle5machan. It provides centres of worship for the community and looks at ways to meet the needs of the community, welcoming all to its buildings and events. Pag¢ 2
Trustees, Annual Report {eonL) Year ended 31st December 2024 2024 w&s a year where the congregation of Strathbrock Parish Church continued to meet together in either of the church buildings to worship or carry on with the usuaj activities. Weekly 8¢rvices have been recorded and are available on You I"ubc, Facebook or copies are sent w those who r¢quested them and do not have access to these ways of viewing. Weekly services were held in one of the church buildings with the opportunity to socialise before or after the services with te&s and coffees being offered at some of the services. Strathbrock Parish Church continues to develop its rnission amongst the community. Church organisations such as the Girls and Boys Brigades met in Uphall South ChuKh Hall. Strnlhbr()Lk Church ¢ontinue5 to work together well with tts neighlKTruring churches. holding joint service5 al times throughout the year and supportilJ8 their activities. Much of this is possible through belonging to the local Council of Churches. There are also close links with the local schools. EM)th PTirnary and secondary. Whilst school services have not been held in si Nicholas for the end of term services a number ot the classes have visited the church and close coniact through Hanneke has continued .Following the summer break Light Club continued in Uphall Primary SUprted by members of the 3 ¢hurches in Broxbwn and lJphall. The early mornin8 inler8enerational service continud with Uphall South Church. These 8¢rvices were held 819.30 in the halls of Uphall South Church and were led by members of Uphall South & Strathbrock congregations. Through our church buildings in Ecclesmachan and Uphall we aim to be a Christian wilness to th0 in the local communitic5. Strathbrock Chuwh communicates well with its merntrs and with the wider local community through w¢¢kly Intimations shc¢ts, website and Facebook page. Achievements anil Yerfomance Worship Whilst we no longer hav¢ a ChUh hall activities have taken place using other facilities available in the community. Worship is held in alternate months in St Machan and Si Nichol&s churche& with worship services starting at 10.30 am. Page 3
Trusteesg Annual Report (eont.) Year ended 31st December 2024 Communion is shared on the first Sunday of the tnonth. A Dedication service was held for the Guild in September 2024 in St Nicholas church. Dedication services We also held reStiVelY for the GB'S & BB'S during the time of one of their evening mcclings. We shared worship with other local congrcgations through the Council of chUh¢S at Christmas, East¢r and Harvest Thanksgiving. Regular services in the local nut5ing homes have taken place suppor*d by members of the con8re8ation. A rL'mLmbran¢¢ service in November was held in St Nicholas church. Fellowship and Communlty There a several church or8anisations which provide fellowship and re&¢h out to the community. The Guild meet twice in the month and provlde a wide range of speakers: the group also enjoy fellowship over meals together al times during ihe year. They support the Guild projects, inviting spcakers and donating to the Guild causes. The mcctin8s arc held in the 0ft Door in Uphall. I louse groups, for prayer and study, also provide fellowship together. 3 House groups met in the homes of members of the congregation. Pastoral care is an important part of the life of our congre8ation includin8 the flower ministry and a team of visitors who do house visits. Cards 8re sent on anniversaries of b¢r¢avement and times of illncss. Many ChUh members have strong links with the community, being mcmbers of the Community Council and Community Centre Management Group. Sehooly and Young People There are strong links with the local primary and secondary schools and also the BUSY project for young people. During the year of 2024 the Council of Churches for Uphall and Broxburn sponsored a booklet titlcd, 'It's your move, to all the primary schools in this area. "I"hese booklets werc well received by staff and pupils. Page 4
Trustees, Annual Report (cont.) Year ended 31st December 2024 Stewardship Annually Strathbrock Church begin th¢ year encouraging the giving of time. talent and money , through the work of the sla1 and Fundrdising Group. This group exists lo encourdge the congregation to participate in a variety of events with emph&sis eithcr on social gathering or on fundraising. The group arranged a highly successful Celebration of 850 years of St Machan church in August 2024 supported by the nci8hbourin8 churches. A highly successful concert was also held in St Machan Church at the end of August. A joint Christmas fair with Uphall South w&$ also held in November 2024 in Uphall South Church. Thes¢ events allowed the congregation and community to come together. Over the course of the year. fijrther discussions with members of the congregation have taken plac¢ asking them to consider moving to standing order for their regular offerings. This has resulted in an further increase in individuals giving this way . This h&$ brought benefits in providing a more stable income base, and in reducing the time spent on the weekly free will offering count. The congregation's stewardship focus this year however, h&s been on the use of the two church buildings. Going fonvard Strathbrock Parish will enter into a union with Broxburn Parish Church effective from l March 2025 and regrettably this time St Machan Church will be put up for sale. Thank You The activity described in this annual report was the result of a great deal of time and effort on the part of ihose who planned and organised, and its success depended on the willingness of many to support and participate. The church is deeply grateful to all offJ¢e bearers, members and 5UPWrters for th¢ir commitment to the continuing work of th¢ local, and wider, Church. Financial Review Overall, the financial position for Strdthbrock Parish Church represented in these accounts, shows a deficit of £1,877 for the year 2024. Alongside this deficit funds are held on behalf of Strathbrock Parish Church by the Church of Scotland General Truslecs (Consolidated Fabric Fund} being amounts of £16.722.12 held in th¢ revenue account and £135,229.72 held in the Capital account (Individually invested in the Growth Fund, Incotne Fund and Deposit Fund.) Ineome The church's totsj income for the year was £90,441. a 9.50/0 InCre over the previous year. The main source of income for strdthbrk Parish Church was regular giving by chUh members through standing orders, weekly freewill off¢ring envelopes and other voluntary donations. In 2024 this irtcome tolalled £58.195 a 6.5 /• decrease over the previous year. This year's income included £10,589 of tax recovered through Gift Aid. The SUTn of £28,844 was transferred in fn)rn funds held on our behalf by the Church of Swtland G¢n¢ral Trustees. Page 5
Trustees, Annual Report (cont.) Year ended 3 1st December 2024 Whilst we did not have a hall we had a limited number of Events Plann and organised by the Social and Fundraising Group and this shown in the amount of incomc raised from previous year. Thc monthly church shop a joint venture with Uphall South Church resumed and w&5 a succcss in raising funds but more imwrtantly providing an outreach to the Ioc21 comTnunity. An open weekend and a concert was held in St Machan Church and was well supported by the congregation and wider community. Funds raised at the highty successful Christmas fair were donated to our Christmas charities. Expenditure 'I'he church's total expenditure for the year was £92,318, an inCree of150/0 over the previous year. The most significant expenditure incurred over the year was £44.354. repRsenting our contribution to the Church of Scotland Ministries and Mlssion costs. 860/0 of this cost went to the Ministries Council and was this church's contribution to the cost of parish ministers and those in other partsh posts which ar¢ in Presbytery plans. The remaining 140/0 was used for the work of other councils, committees and departments of the Church of Scotland and gave our congregation a financial slake in all the national and international work of the Church. . A totsl of £25,537 was spent on the Costs of repairs and maintenance of our three church properties . two listed church buildings and the manse. Full renovation of both bathrooms were completed in the manse. redecoration carried out in St Nicholas and a tree was removed at St Machan &q there was a danger it would fall onto surrounding buildings. 'I'h¢ r¢maining property expenditurc w&s on mutinc maintenance including n)of repairs and gutter cleaning, servicing of central heating and fire alann systems. The cost of heating and lighting ihe church buildings came to a total of £3232. This is an increase on previous the previous year partly due to St Nicholas being used more and ways to try and reduce these costs will be considered. The Council for the manse amounted to £3241. A total of £4032 was paid in respect of staff Costs to the church secretary . I'his is a decT¢a8e on 2023 and is due to the fact that the cleaner resi8ned in July 2023 and as we decided not to employee a new cleaner the only employee in 2024 was the church secretary. Printing and photocopying costs came lo £1.359 for the year. a slight Incre on l&st year we were advised by our supplier that we should have been charga a minimum fee for copying costs. Whilst they have not backed dated this will continuc for the remaining terni of th¢ contract due to expire in Fcbruary 2026. Wc continue to monitor and keep printing to a minimum where cvcr possible. The rental and printin8 costs will bc reviewed following the Union with Broxburn Parish. Page 6
Trustees, Annual Report (conL) Year ended 3 Isl December 2024 It 1.8 th¢ Truste&q' lleY to hold reserves of approximately six montlLS expenditure including designatcd funds. Thi5 figure would b¢ £46,519. At the year end the Church aclually held Unrestrict fimds of £57,599 tncluding investments held with the Church of Scotland Envestors Tn. Statemenl of Trustees, Responsibilities The m¢mbers of the Kirk Session must prepare firwKial staiernents which give sufficient detail to enable an appreciation of the transaction5 of the Church during the fIn]l yegr. The members of ihe Kirk Session are responsille for kccping proper a¢counting records M'hich must reflect the financial position of the Church at any given time. This must he dane to ensure that the financial statements comply with the Charities and TnLSte¢ Inv¢stmcnt (Scotland) Act 2005, the Chariti¢s Accounts (Scotland) R¢gulutiun5 2006 and the current regulations for Con8regational Finance as approved by the Gener Assemblv of the Church of Scotlarnl. They ate also responsible for safeguarding the &ssets of the Church arn4 must tske reasonable steps for the prevention and detectifin of fraud and other irregularities. Approved by th¢ Trustees and Si1 on th¢ir behalf, Pagc 7
IndepeTrdent Examiner's Report to the Trustses of Strathbrock Parish Cburcb, Uphall I report on the accounts of the charity for the year 3 1st December 2024. which set out on pages 9 to 15. Re5pectivt responsibilities of trnslees and examiner The charitv's tnleeS are responsible for the prepat7tion of the accounts in accordance with the ternls or the Charities and Trustee Ini'estment (Scotland) Act 2005 and the Charities Aceounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the A(rounts Regulations does not apply. It is my responsibility to examine the accoullts &$ 914 und¢r s¢¢tion 44(1) (c) of the Acl and to s&ie h¢ther panicular marters have come to my attention. Basis of indcptndent examintr's statement An examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Rcgulations 2006. An examAnation incl1¢5 a review of the accounting records kept by the cliarity and a comparison of the accounts presented with those recorth. It a]so includes consideration ot any nusua] items or disclosures in the account% and seeks explanlOn3 from the trustees concerning any such ntterS. The pmcedures ulldeen do not provide all the evidence that would be required in an audiL attd consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's st*t¢ment In the course of my examinatio no matter has come m). attention which gives me reasonable cause to believe that in any material respect the requirements: to k¢¢p accounting rordS in accordance Vlith Sedion 44 {IXa) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and lo prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been meL or to which, in my opinion, attention should be drawn in ordcr to cnablc a proper understanding of the accounts to be Teached. Addr¢ss: Th¢ A9 Partn¢rship Limited Abercorn School Newton Broxburn Page 8
Slrathbrock Parish Chureh of Seotlgnd U hall Recei ts aDd Pa ments Account Year ended 31st December 2024 unres¢ritI Reslricted Endowmrnt ds FU5 Ud5 2024 Total 2024 Totsl 2023 2024 2024 Recei Donations Legacies A¢tivities for Generating Fun&8 Gift day Bank & DetM)st¢ interes¢ Investm¢ni incom¢ No 58,192 58.192 62285 1.043 1,043 343 968 60,546 343 968 00,546 176 860 63 J21 weddtngs & funerals Rec¢ipts from General Tn RecoY¢ry of Pulpit Supply ftts Oth¢r Receipts 250 28,844 250 28,844 1.740 13.797 2( 801 1.014 Total Re¢¢1 90.241 2r 90,441 81,871 ments C(Jstq of generating fuDd$ Charitable activitie• Governanee Costs 91,918 300 92,218 80.124 100 Tota ments 2.018 31)0 92.318 80.224 Excess of Receipts over Payments for the year before transferj -1,877 1.647 Transfers Exce&8 of Receipts over Payments for the year .777 -1,877 1,647 Page 9
Strathbrock Parish Chureh of Scotland U hall ststement of Balances At 31st December 2024 iIDrestrirted RÈrtrirted Enthwment Fund¥ FndS Totsl Tol#l 2024 2024 2024 2024 2023 Bgnk & De it Balances Bwbk & deposit balan¢e$ brousht fonp4#té 14.045 318 14.363 12.716 MDv¢ment in yur: Execss ot'Re¢eit*s ovet Poynxnts for th¢ ye -1.777 -100 -1.877 1.647 Bank & deposit balanc¢$ ¢airi•d fornvlI 12.268 218 12,486 14.363 Inv¢stment8 at ¢t Vglue 19,999 Note . the Tke( value of the JDV¢Jtrnerts at 31st Derxrnbtt 2024 was £45,731 (3Y23 - £41,789.44) 19.999 19.999 Assets Gift Aid Receivable 2.548 2.818 2.S48 1548 2.118 ljiahilitie The accounts were approvcd by th¢ Kirk Session on . 'L> For And on b¥lidl r i)r Ihc Kirk %essinn Pagc 10
Stralhbrock Parish Church of Seotland U h211 Year ended 31st December 2024 Noteq tn the Aecounts l. Trustee Remunergtion and Related Pgrty Transgctions t)uring the yea Travel Council Tax Telephone Mvtur expenKs Church computer virus PTOtection ncurred the following expenw.. £237 £3,284 £463 £720 £35 A further 2 tntteS received reimbursemenl of expenw Incu totalling £206.64 2. Movements In Funds AtlJ*n 2024 At 31 D¢¢ 2024 R¢¢elpts Payrnellts TrnDsfers Unrestricted fundyl Qenuai Fund 14,(M5 14.045 Y)241 241 92.018 92.Q18 12,268 12.268 Restricted fund8 FloMEr Fund Life and Work 314 214 318 300 218 TotAI eash fund.9 14J63 ,441 92.318 12,486 Pagell
Notes to the Accounts cont oses of Restricted Funds Flower Fund is to provide Flowers for the church buildings for serviees. 3. Analysis of DoDation$ Umrestrirted R¢stritted 2024 2024 Endowment 2024 2024 2023 Gift Aid tk)nations WFO Scheme (non Gift Aid) Ordinary Off¢rings Iopen Pla1¢) Other OtT¢rin8s. Don*ions d¢ Tax Recovered on Gift Aid Donatioiis 42 J56 1373 2,032 642 42.356 2J73 2,032 642 44,720 3.393 1.902 1.090 11.180 10.589 10.389 58.192 58.192 62.285 Page 12
Notes to the Accounts eont 4. Anatysi5 of Payments 21124 2024 21124 2024 2023 Costs of genernting funds Investment Mana8¢rs' Offcring ¢nv¢lopes Other fundraising wsts Charitable actlvltles Ministries & Mission allocation 44.354 44,354 897 45.571 Presery dues Minister's expenses Pulpit supply Oth¢r sthffing costs Fabri¢ repairs & maintenm¢e Council Tax 1.420 554 1,420 534 4.032 25,538 3.284 3,233 4,004 50 2.108 759 4,837 10.753 2,199 2.353 3.730 465 4,032 25.538 3.284 3.233 4,004 50 Hvdt and light Insurance Other buildin8 costs Church offic¢ ¢xp¢ns¢s Printing costs Organ & music Bank Charges her expenses 898 1.097 919 1,360 1.360 85 891 3,360 80.124 91.918 300 92.218 Governance eosts Independent examiner's fees 100 80,224 Total payments 2,018 3(W) 92.318 5. Minlster's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the ¢osts of all ministers, stipends and employefs contributions for national insurance, pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31,642 and the MlMuM stipend (in the fifth and subsequent years of service) £38.884. Page 13
Notes to the Accounts cont 6. Connections with Other Charities Nlti.ne nf .,hc tn]sl¢es have an> councction with any other charity. eaSUr served on the management MIttee ofthc BLS¥ PrvJ¥ sion Clcrk and 7. Collections - Tbird Party 2024 21123 Tearfimd Oxfam Unicef Gaza Steps to Hope 254.40 263.60 649.41 649.42 Christian Aid turkcy apF¢a christian aid 920.00 868.40 381.17 381.18 971.00 1681.35 SMILE Broxbum Nursing Hom¢ walding Gift Sunndach 1816.83 5203.10 Page 14
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CONSOLIDATED FAB]UC FUND . REVENUE ACCO Credit Balance at 31 December 2024 16.772 21,505 OLIDA TED FABRIC FUNlk CAPITAL ACCOUIVT Credit Balance at 31 December 2024 al cost Mark¢t Value of balanccs as at 31 De¢cmber 2024 135.229.00 140.537.00 156.815.00 161.307.00 payments were made fr()m the Capitsl Fabric Fund to cover wsts of maintenancc of the 3 properties. This Included the upgrading of both bathrooms in the mans¢. Page 15