THF. CHIIRCH ()F 4iC'()"TI.ANI) BALI)Tr:RNI)('K PARlSiH C'IIUR('II RFC'Tr:Ivf** Aryl) PAYMENTS ACC()IINT YF.AR &:NDF.I) 31 DF.C"F.MIIFR 2024 C()Y(:RF.(:ATI()N YO. 181176 ("IIARITY lio. %C006.1$5
srRATII'E INF Charity Namc. BalderncKk Parish Church Chanty Re¥istration Numkr. SC(M)6355 Congre¥8tion Reference Number.. 181176 Contact Addre55: 20 Thi)rn Road Bearsd¢n Glasgow G6141)P TteeS.. Prinoipal Offi¢¢-Bcarers Minister". IntLrim Moderalor.. Session Clerk= Church TrUrer. IndeFendent Examiner: Bankers.. Bank of Scolland 2 Sthiion Road MIInga ie G62 8AA
TRll4•TTr:b:.4' ANNI'.AI. RTr:PORT
Yfr.AR F.NDED 31 DEC'F.MBF.R 2024
tructure (yovernancc and Mana
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lThe C'hiirch 1% adTnini%icrcd in accordancc wilh Ihe ILrms L)f the l)L'Lxl i)r ('Iin%li
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the cldcrs of the C'hurLh are Lh()%L'n fn)m ihi)se inLn)bL'r% (If IliL Churcli wliii 41r¢
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-I'hL Kirk %L.%S1()n. whiLh mL'LI.% rL'bpularly during IhL VL'(Ir. is rL'Npi)n%ihle l()r %pi
'iihiii IhL ('hurLh tOglLthcr with linanLe and pr(ipLny mdllL'Tr.
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TRIISTF.F.S' IIWNI'AL RTr'VI)RI" C"on¢d I'F..4R Tr'NDTr"II.11 DF.C"F.Nlllb.R 2024 Finnci#l Rcvii '[ hL prinLipal sourcLS Ot- inLomL arL' (illl Aid di)naiions either weL.klN'. m()nthil ()r kmnually ti)gcih¢r wilh V¥'CL.kly" l)PLn Pl(IlC l)ITLringT%. .1 (Jlal (IlTL'ringi% di)ndliiJn5 Shi)¢ 8n incre&. ill. £1.115 for ihL vLar. This J'Lar reLeived ILgdLiL% ol- Nll. I?11? Nll.). ()i¢r&ill c)ur l(Ila5 inLiimL' lllLreil.d bi. L l ?()(). I In¢rL&%e ii1- £7.? -J in 10?31. In addition reLLlVL.J 'X? 970 Irc)m IhL &ryIL cil IhL L'hiiTLh I lall. ()ur i)verhL&id% in¢rM%¢d liTr £?7.9.)5 (£?6.337 in ?O?.I l. As a rLsuli of Il)e <XlVL. IhL Churih shi)wed il %urplLL% (TrI' L81).-•X41surplus i)I' L6.8116 RwTren'e¥ Poli¢ 11 is thL TnisiLL% fKiliLy li) hi)Id r¥'%¢rvL% C)l- dl liatsl si.x mi)nths L'xrLndilurL' in unrL' Al Ihv % e4ir Lnd thL ('hurLh IiLld uiir¥striLILd La.%h lunJ.% ol. £1 jiii'L'4lmLnl% al Lil. £4.7h.S. dLbi()r.% (If £'().? l and Lr¢IllIrs ol- £1.97? 'I'()iJl unrLsLfiilLd l unds I. io £1)8.006. Il'ith annual unr¥%triiled LKfKndituri rwiI)inb ai I? 7,197. rLSL ai i -o_4 drL' in linL "11h IhL .1 ru51L. pIIiL&. Lied lunJ%. IrkLi ialuL IliiuniLJ Ik'LLmhLr S'talement i)f Tru¥li'ey' Rey l-hL mLlI)k"r% (Il- IliL K irk SLS.%ii)ii Inusl pfLparL linlia7 %lalLiiicnls N4hiLh sul Io Lnablc iippri'Li'ilic)n ()I' the Iran%aLli()n% ()l- thL L'hurch durinL- thL lin(1.11 vLJr. I'hL' MLin.[5 ol- LhL Kirk %¢%.sii)n are rL'4frtTrn.%iblL Ic)r kLLpin&' pr(IPL'f aLL()unling> rLLI) hiLh. i)n reqiiLsI. mu.sl rL.IIL-Ll IhL lindnLldl pi)%ition ol. thL C'hurLh al ihal IiiTJ¥. 'I'hii bL di)nc t() Ln.surL' Ihdt thL' IindnLial %lalL'mLnt% ii)niplv lIh IhL. C'hiirilies I'ruslL¢ IniL%iniLtI I Scoil'ind I -4LI ?{1115. IhL ChIllL5 il¢ciTrunts (SLoild l RL4byuI'ili(In% ?1111() aiiJ Ilii RigTulJti{)n% .,InLnl Ci)1}jrL,al1lina] F inanLL apprDI'ed hy IhL' ( iLnLral 1l5%Lmblv i)I' th¢ Q'hurch ot- Scc)Ilthd in ?1)07. 'l-hLV arl alqo rifwnsible liir l11'b'urdlTr& thL a%SL"l.4 of the Church and niu.4t l<ik reas(InJhlL steps for ihL prckcnlion 11}r del¢¢liC)n (JI- Iraud atid i)Iher irreg?ularilies. Appriii'ed b)" the -I'ru%lees si¥in¢d i)n IhLir behalt..
INDEPENDENT ExAmIER.(1 RF.PI)RT TO THE TRtiSTEES I)Tr" 11.4LDb"RNO('K P.4Rl*FI C'III RC"H retx)rt lyn the acL'ounts ol" the chariiy for the year cnded 31" t)ecember ?0?4 which pagies 5 to l O. Sei uul i)n tive re5 onsibilitie8 of InJ%tee$ aDd eiaminer The Lharily s inLStLYS are reswnsible lor the preparalic)n of thc accounLS in accordance with the Icmis ol" Ihe ('harilics and .1 rusiee Invcglmcnl I Seoiland) Act 2(X)5 and ihe Charitits ALL()unls (Scotland) Regpulalivns 2006. -rhL Lharily tslee5 consider thai the audil requiremenl of RcgFuldlion l O { l ) Idl of tknc ALcounis Regiulalions d(S not apply. li is MN. reswnsibilily Ic) examine thc acc()unl% as r4uiicd under section 44 ( I XL) ol. the Act and to state w'hethcr paniLular matters ha'e come to mv atteDliDn. Basi of inde endenl eiamiD¢f's 5t4l¢meDt Mv examinati(Trn i.s carrted oui in acconknice with Regulalion I l of the Charili Accoun1% (SLOt1<dI R¢&pulalions ?(K)6. Iln Lxaminalion includes a rcN-iew" L)f the acc()unling ii>rd.s k.epl by the Chty. and a Lotnparison of the accounls presL'nted with ihose records. It a so includL'% consideration of an). unus1 iiems or discl1)sUrL in thL 4LLuiinis. L.KpI1iUn from the tru¥1 LC)nLcrning 4uih matlcrs. "lThc procedurcs undcrtak-cn do nol prol'idc Lill IhL' ¢i-idL"nc¢ Ihat would required in an audil. and conwuenil), I do nol exprL'%S a•dil i)pini()n on ihe 'iLw gy li'en bN' Ihe aLcounls. Inde ndl'nt examiner'5 slatcment In thc couThe ol-my cxaminaiion. no matter h&$ comc to aiiontion "hich giTr'es mc re14 sonable cause tn Frlici'e ihai tn ani, material re$cl the rcquirtncnls: li) keep aLci)unlinbp rcc()rds in iiLwrdanLe .]lh Section 44 (1) (al ()r ihe IOU? ALI RLgulalion 4 of th¢ ?006 Accounts Re¥FulJtions. dnd I() PTeikJre dLLiTrunls which acLI)rd wilh the ac)UntIng1 records and compl J .1 Kcgyuldliun 9 of ihL 006 .4ccounl% Regyulations hai'e not Ien mct. nr ? lo which. in my opinion. attLniion should bL dran in ordLr lo LnablL a priiper un of the accnunL8 11> be reaLhed. erstandinb
BALDERNOC'K PARlS¥H CHIIRC.'H RF.CFiYfs AND PAYMENTS AC."COIINT YEAR EIYDFD.11 DF.CF.MBF.R 2024 lJnrestricled Restricled F.ndoN4Thent "r() Funds Funds 2024 2024 l Total Note 4 20?3 Recei Donations ALlivitiLS for Generating Funds Bk DLP()sil IntcrLsI In'esimenI InLome 26.548 1.044 180 ?6.728 25.613 I.(H4 1.506 .365 954 612 837 695 612 29.yY4 28.768 29.182 180 RL'ntsl and U%e ol'church and Ilall Total Reeei Is £33.557 612 .34.149 33.14.3 Pavment% C'hariiable Aclivili¢"s £27 197 5?6 212 2793 26.337 T(blal Pa mtnts £27.197 526 212 ?7.9.35 26.137 Excess of Receipts over PgTr'm¢nts for the l'ear £ 6.160 400 6.806 Sale of ('hurch Hall 82.970 £89.3.30 ( .346) 400 89.3 6.806
11A1.DF.RNCKK PARI.SH CHURCH STATEMENT OF IIALAYCES AT 31 DECEMBER 2024 Unrestrictrd Restricted End0inent "l o Funds Fiind.s 2024 2024 Noie 2024 202 2023 B#nk Dd De sit Balances Bank and deposii balances brought fonvard Movement in ycar: Excess ()f Rcetpts ov¢r Payments for the year and sale of Church Hall 34,952 481 6.190 41,62 34.$17 4W 8938 Bank and deposit balances carricd forward £124.282 135 6,5(X) 131.IMI 41.623 Invvtmentj It M• (C.ost £1 1.913) et Value £ 4.765 11292 16,05 4tts Debtors £ 931 93 2.6.31 Liabiliti Cr&litors £1.972 1,97 772 The accounts w'ere approved by the Kirk Session on 1 113 111 Fnr and rbn hp.hxlf nf the Kirk %eEqion
BALDF.KN()CK PARISH CHI,:RC"H OTI"S TI) THE .4C"C"OI Try8t¢¢ Remunerxtion and Related Pa . Transaction4 l)uring the year onL' lrn%tee rLXL'ived re1mbUrMel of L'X.nScs ami)unting to £716. A PLrnon relalL'd lo a Iruslee had a TLT50nal inlerest in a conlracl enlered inlo b duringi ihL' 1)untIng1 lil £1.4.39. thc ¢harili' No truslce received any remuneralion during ihe Movcmfnt in Funds Ai I" January !024 Rccci Atbi D¢¢Lmb¢r Is PaentS 'fran%fers ?0 lJnrL'%ifiLILxl lund GL'nerdl Fund £14.952 116.527 27.197 ?X2 R¢'%triLted Funds S1.11and I. und Xmas L"arc)I C"()nLLrt l.und £ 355 1?6 180 400 4111 181) 526 1.35 I'.nd(TrWlllLnl lund5 'l-hL I ILILn 14ru.ill MLmorial -1 rusl l-hL JL%SiC I Ire l)riL< I'rusl 400 775 X55 212 £ 6.190 612 212 c)liil lunds £41.623 117.319 27.9.35 l.11.(1117 )se ol" ReStriL1L l¥und5 SM'4V.iland l-'und.. -lknis is a fund Ici priii'idL' li)r ihL' eduLalic)n ol- LhildrL"n in SH'u.i Xmas C'drc)I C"vncLrt Fund.. Pr()CLxxls Icir di%iribulic)n lo C"hariiies. and. )SCS (Trf F-"ndoMrnLnl Funds InLcimL from thL I lelcn Ilra7ill Mcmorial Trusl is lo be u.sed fi)r thc mainlcnanc hLn nLLLS%ilry. IhL fLplaLeminl c)1" Ihe org*an in Ihe church log?i'iher H ith ihL' and improi'Lmenl ol. the musical prJisL' in ihc church. . a.g and iniLlldllLL' InL()mL from the jes.sie Ilre Pri/.e Trusl is lo be used for ihe purch&s¢ of p io )'i)ung persiins. /.L"s lo be
BAI.DF.RN()CK PARISII CIIIIRCII I%()TF..¢i '[{) TH F. AC.'cI)I.':'T1* C'()liT'I) Llnresiriclcd Rc%lricted .nd0Thenl 'I'l) '[ otal 'unds F'unds 0?4 20?4 ?023 Anvdl sis of Donation% Gill Aid Ik?naiions 'r&x RL¢i?vL"rLd c?n (illl Aid D()D4ltiuns ()rdinarv ()Il¢rinyiN l Orn Pl11¢) ()IhLr ()I'ILring¥s. 1)()nJlii)n%, L'tc 14.635 5.462 6.431 ?{) 14.6 14.4.3.3 5.4(L 4.676 6.4.11 S.647 180 £2O.548 i¥0 20.72 ?.S.611 UnrL'sIriLIL'd RL5IriLtL I'.ndc)kn'mL'ni 'l-n {1?4 ?11?4 Anal '.sis P¥i'm¢nltb C'hildhIe a¢livilic Cyil'ingb to (iri)w PrL'sb)'Icry l)ucs 14.1)44 14.( 1.39 72 C'hurLh 'l'LILph()nL l.ahriL RLpair & MainlL.nLe ?? -3?8 18 I ILal dnd l.ibhi In%uriillcL 2.5? ).7.31 108 51? -187 1.89.1 -308 1.-187 lJpkL'L'P ()f I lall Prinling & Stationcr). MagJ<V.inL' %undr%, nseS C'hurLh C"leantng Cirant% l)ulpil 5uppl!' Mini%lLr s RLmo%'al 9.3 837 .11$5 -84.3 8.37 -577 -388 .841 1.81_3 7_38 ()46 2.-3 j 526 ?12 £?7.197 -526 212 ?7.935n6.-337
BALDERNOCK PAIUSH CHURCH NOTES TO THE ACCOUNT CONT'D MiDLsler's Sti All Church of Scotland congregations contribute io the Nalional stind Fund whFh bears the cost of all ministers, stipends and cmployer's contributions for national insurance. PLnsinn and housingT and loan fund. Ministers siipends are paid in accordance with the nativnal stipend scale. Ih'hich is rclaled to l'ears of seTh"ices. For the vear undcr review the minimum slipcnd w&$ £31.64? and the MlMuM stiFrnd l in the fifth and .subscqu¢ni Tr¥earsl £J8.884 Collections for Third Parties 20?4 2023 126 257 S'azi1ad Water Aid 180 379 £)59 381
10. APPEI4DIX The following amounts Nl'ere held by the Church ol S¢oiland on behalf of the Church at 31 2024. De¢¢mber ( l ) Consolidaled Fabric Trund Capital AIC - Dewsii Fund OnIng Balance al I111?4 Ba1ce & 31112124 £1?7 951 £127951 {2) Consolidaied Fabric Fund Capital AIC - Income Fund OnIng BalanLe at l111?4 Incrcase in Value of Income Fund Units Balance ai 3111 J? 74 £172.5.12 £174 106 (3) Consolidaied Fabric Fund Revenue Alc oning BalanLe ai I111?4 Add.. ReveT]ue AIC Int¢rL41 DetK)sii Fund InleTCSI Income Fund Interesl £4.994 ?1.450 l.e55: Administrnlion Costs Property L osts SumTncrhc)use for Manse Laplops C"hurLh ()rgan uilding InsuranLe Balance ai 3111 ry_4 7.3.34 843 £2.625