OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-12-31-accounts

Larbert East Church of Scotland ACCRUED (2020 SORP COMPLIANT) ACCOUNTS for Year EndRDg 31st December 2024 CongregatioD No: 22136S Charity No: SC 006456

Larbert East Church of Scolland TTlJStees' Annual Report Year Ended 31 December 2024 The thLStees pieseKit theit 3Dnual and fman¢ial 8rat￿￿￿ts of charity for the ytar ended 31 December (b24. Th¢ financial ￿3t¢M¢nIS have been prepared rn acc(thce iiith the acco￿ting pohcies set out in note l tt) th- accounts and comply Thith the Gen¢rJl Ass¢mblN RegulatiOT]s for Co]wegational Finance. the Charities and TnLSt¢c Invc8thient Iscotlartdl Act 2￿). the Chariiie5 .Iccounrs (Scotlandl Regulati0115 2006 las amended) at AccoiiEJling and Reporting by Charili¢s- Stht¢nKnt of R¢comn3ellded Prnctice applicable te charities preparing thcir accounts in ac¢ordknce wtth the Financial Reporting Stsndard applicable in the UK Jnd R¢pub]i¢ of Ireland published on 16 July 2014. Objectii'e5 and Aetivities The Church of Scotland is Trinitarian in doctrine, Refomi in tr￿[tion and Piesbyterian in policy. It exists to glorify God and to ￿'0￿k for the advance of Christ s K5ngdO￿ thwugbout the ￿orld. .4s a national Church, Tt acknuwltdges a dis11￿cLive call and dury to bring the ordinances of religion ￿ die ￿0P]e in every, parisli of Scotland through a tLryritorial n]inisuy. It Co-owratcs with othLr Chu[Ch￿ and is ecumenical ]tt its approach to other Chrislian btyjies. Ttlis 15 in¢orpurakd in our Mi4%ion S¢alenYnt.' To show God's love b)p sh4nng the Good,Vews ofJesus Christ with our neighbuurs ihrough Trs'orship. sL?rpice, ieocliing aiid friendsliip. Sunday 5ervicu: thest take place ￿'ery week at 10.30anL Duttng the morning seryice Young ChuLrh provides aLtivities for P12-ycar-old5, and Youih G￿uP for thosc at Secondary Sch(M)l. C￿Ch¢ tacilitief are available tor 0 3. )ear-old.. An Ènthusiastic choir OF 12 ttK¥nbets leads the SiilCffip.C• gceThn)panicd by th¢ organist and praise band. Ther¢ is an all-atrc tsik. lcd by thc day's ￿orSh￿p IcadeE QI (Parish Outreach Wotker) OT a member of ihe coi)gregation. Members of the con￿gation a150 r¢ad >criPtu￿$ and offer the player of interccssion. Since the pandemic. the offering is no longer uplift¢d dur¢ne the sen'ice. bui is siill broLght forward towards the en£L folloived by PFaye.- Attendance is around IOIP people. TAith an average of 21 wdtchir,g 5iTtJultaneoubly ODlxne, and many more catrhillg up later. Te&coffee5 are s¢Thrd in the after the Se￿l¢e eac5 week Duting Julv and August. ift prepa￿10￿ for rhe protrtJs¢d union with Larben we.￿ STr1th0￿ aDd Carroll and Airth churches. joini <etvi¢e% M'eie held irt a different church each week. The Lattert East building w'as us¢d fvr 6 il'eeks by Found Churckn (Pentecostsl), as their bvllding is loo small io accOnlln￿J&t¢ all thcir congr¢8atioll at once. A donalion of £1500 was received for thi5. IN'eekday Worsbip.. tLis is held on a Thursd8y ny)rning at 11.15 fro￿ Sqjtcmber to Ju]Je. with a short break in D¢￿rnber. Ai'erage aittndance is ar()und ?5, from seTreral I￿al LhiJrclTh": and il is lal by local niinistcr8 atid otlicr8. It lasts. around 30 minutes. Mfarni refreshments are seTred either i￿rore the service 01, on the r￿st and last weeks of ¢ach"term" after Ihi servi(%. Thc5c serYic(s ale oioaniEed bv thc Pan%h Outreach Worker. Page 2

Commllnitsn Seryiees were htEd on the first Suttdays of Marc& June. Septrmber and December, and on Thursday 'eekday IN'orship dunng Holy Week. An Arniistice Day service WLS held 12 N0Ve￿be￿. and a Remembering Service kn cammemorate Tnembet8 who thcd durinu the was included on the lasi Sunda). in November A Retiring Offering was tsken after each Communion Senic¢, at the knisÉice SetViLe ai the ser%iLes on Chriqtm&s Eve Christmas Day. These Trere donated io trarious chariiies as detailed in the a￿OUllts. Yollng Church: meets durÈng thc raorniDg 5cr%icc. Sinee lockthw￿ tbere are fe¥ver young childron. but an incrcasing number of i¢cnagcTS oiicnd T¢gularly. Th¢ Youth Group has follow￿1 th¢ Youth Alpha Course and Tneets fortnightly for discu&sion and fellowsbRp at a leader'g hotne. Ai the elld of the sunyner 8 family full Sut)day tL)ok place. "Ibe annual Nattv1￿ presentation conLbincd recorded and itvc wrformance5 to an appreci8tiYe congtEgatIon. Once again. a panÈomim¢ group gab¢ a F¢rforn]ance ID early Decetnber to the youn¥ churGh, uniliiniitd orgauisatioDS, sLhool pupits attd other local churches. This had an audience of around 15D, jDcluding parLllts, and was a good opportunity. lo w¢lcomc pcopl¢ into th¢ Iwilding. Groups: the Wofflen's Group continues to ￿￿et fortnightly from Seprember to March. Di5cussion5 hav¢ been held with the groups in thc other three churche5. The Memories Group meets mnthly and attsacts around 40-50. Lloth uups uJvi Speakers Oll topics of ll)ttie5t to diose attendill8. The cliorr ielicdt5e5 Thrckly from S￿l¢￿tri- to May approximatcl). and has in number and enthusiasm. A joint choir from all 4 churches tskes part in spccial serviceg, led by the three organists and music leader. A ladies. house group of aTound 16 meets on Mondays duTing sch￿1 terni time for bible sttLdy and fellov4ship. The Chrisunas Coftcc Morning in Noi¢mb¢r w88 well pHtronised ￿ainlY with fill]draising in mind i)ut it also (Fpened ￿ts￿lIes tu the local community.. with music frorn the choir and the Yollng Church. Christian Aid week also included a Coffee Morning wÈth help from Lathrt West and St BeTnadette's Chutchcs. The Church O(ficer. .4 ieam of 6 volunteers ILa5 undertaken the Church Officer role on a VolUnts￿ b&8is, During th¢ y¢ar, th¢ number trduced to 3 but new people have been TEc￿lled. Pastoral sup 2nd by phone. locum ￿•5 aptK)ittted. The church accomtN)&tion has continued to be ￿￿ed by Play￿up. RaTniN)ws. Bromrytes and Girl Guides. Swect Harrttony Barbersbop ChonLS. Blackwix)d GuitaT Academy and ￿ The Caledooia Chc)ir alsD rehearb& there weekly and held one of their ChristEnab Cott¢e￿ the churcFL The ball is also aNai.ablc tor QDC-off usc by i￿1￿115.1￿LId1) (Trr urg3nisaliuns. P[epdfdtio￿ are ullderwdy lo accoll3￿m￿le cotnmunily lind unifomied gr(?ups frvin the other chwches after the Union. 'Ided by the Parish Ihrtreach Worker. Pastoral As5iSt2nt and ￿)curn, both in person ook OD more of the pastoral wot* and cottducted several funeTals bcforc th¢ nc Membershlp: At the end of 20?4 the toll siood at 470, a decrease fri)m 498 at the erMI of ?023. 19 were removed by dcath and 13. for wbom do not havc addrcssc5. were transfcrrcd to thc Suppletncntary Roll. 4 rnkninbcrs wcrc admilted to the congregation bv certificate. One adherent was added. giving a totsl of 94 adherents. Page 3

Achievements and Performance A fwiis i)n outreaeh lo )"oung people conlinues. Lunch in the conkn.nued Treekly offering pupils in Sl and S2 a safe and fiielld]v plac- to eat luD¢h. A regular gtDUP of amund 22 along during the first 6 Months, dft¢r thc sununer holid3ys around 14 frotn 52. Helpers come fn)m ihe l.art)ert area churclies. The Youth Growi fortnightly eveni ts also part of tbis, and attending larget ei'ents. such as rallies in Glasgow. with other young peopl¢ frotn Pour]d Chuich h&q also featured Some of the young t￿pIe are workn.ng n￿mberShip of the church in the iiear future. Ivorking toMArds un￿n. In January a growi was set up r¢pre5¢lltiThg Larbert FASL larbert Wesl Stenhouse and C&ffon and Airth c.hurches. The intention was to iowards a union of the four cburihcs. according to thc lission Plan ￿'hICh had been aoreed The grow) of 3 from ¢a¢h church, plus the inltrim m(xleraloT5, becamc knuwn as Wallaces Cluster, frcm the narnes of the 4 churchts ￿N.01￿ed. D￿]llg the spear the Basis of Union developed and eventually agreed by the KiTk Scssions and submitt¢d to Pr¢sb)rt¢ry. V8riQUS teattLS wetE enGouraged to meet and discu55 how they would btitig io(Tether their actsviues. JoiDE setvices were held during the summer, &8 mentioncd above. Additional serviccs inb'olvino thc joint choir held. and curol siging in Asda was well supported. Lunch in Easi includes helpers from all the churches. Onltne Breakf&%t Pra)tT fortnightly on a .lusterchurehes and o￿n to others. Sunday morning is anended by represent&tikes of the - Outrea£h.- S￿CIr[C cv¢JIIs iDclude the Holiday Club atKI Youth N1itsion in the summer, held in laA)ert F.ast, with support from La￿ert Ciur¢hes Youth Trusl. Arou￿1 61) ehildren and young w>ple attended. Regular aciivities are rLgarded as opwrtunitics whcrc people lljay be M'elco￿Kd and encourageiL .Members participate in larbert Churches Youth Trnst on the Board of trnstct% artd the Management Committee. The Youth TThsl 15 SUPP)rtcd by 9 local churches and its focus is on building relariorLships and supporttn pupi15 in Larbert High School and its feeder primaries. Members are also active in M¢n's Christian A$s￿latiOn which hol(Ls a number of cvents during Ilii N-bar aiid knli aniiual diwi¢r. Patish Outr¢arh W0￿er. ￿'0￿S in Srenhous¢muir and Kinnaird PTirnaties ID supporting individu1. PLipils Js pal of LaTb¢rf Eas't's PaTiSh work She also njns the wcekly SU ¥roup at Kiniiaird PrinuTJ' aionu ith SL'nga Smith. JJ tarbett Easi elder. Olii of our cldcrs. coll￿1¢1￿ his probationary peTit¥d and 18 now 8tudying for a PhD and workn.ng part tiTrL in Floly Rude ChurLh Én Stirling as ark Assistant Mintster. He is due io be oidained tn FebNary 2025. Inform#tioll h&$ continued io be pmvided to In¢Mk￿ by ttKaDs of the quatterlv chutch ￿agaZille, Eastwords, and the weekl}. Order of S¢rYic¢. publishd on faceErfM)k aT￿ the w'eb51tc. which atc pati of th¢ church's publi¢ity. A fekly Lolunjn is sublllitted io the Falkit Hcrald. Sutthaj, st￿tceS are liie-streatned and available on YouTube. Th¢re 1$ a lengthy back cataloguc.which 15 also aTriilablc ￿14 our M'ebsiie. Wc ￿s0 ha￿¢ thc fa¢ilities to live-streDJn fvnerals. A limited nuThber of people receiit CD coptes of the Sundav seThryce week by week Donations to other orwani$xtions: A monthly collection of goods is held for Falkiik Foodbank. Other donations u'¢r¢ io: Christian Aid. KLSB (Ha￿es1), Popp) Appeal (Rell￿Mbr￿nCe Day) BlYths￿.00d Cate and Operation Chris¢mas Child (Shoebox Appcalx and several other clwities reC¢l￿d su[￿ our r¢t1[￿S ofteiings. Financial Review Our Tnain suur¢e of iTLeome eottiinuts io be from weekly offerinaJ, regular slanding orders and tax re¢ovettd on Gift Aid a￿d this showed a very sma]I dccrease year on year of £735 (0.711A). UDrcsliictcd EX￿ndIu￿ duTing the ar saw a small InCre￿e of £450 agains1 Ehc prior yur a5 COSt5 ¢ODlinued io be tnonitoied anil cli).sely c()ntrolled. Ai the end of th¢ year ￿.¢ WCTC ablc to tralls.fer excess funds oN'er to the General Resm'e fitllds a]id this ￿nOU￿ted to £6.914. .4s a resuli thi> fund has incrus¢d and is now stsnding at £71.615. The L.nrestri¢*d fr'abric Fund was llj uliiised in ibe y￿r wid the renuining are now at a i'alue of £20:438. No major fabric works were u1￿cra1kcn during thc )Eat and thc church and manse conunue ILI be In good order. Page 4

Risk Management The 20?4 membership has deelined numerieallv. but the congre￿allOn is rO￿,ard-l[￿>kIng It is ftoticeable thai the ¢ongr¢gaiigtt has attracted ne￿. members from clscwhcrc and many online VicVming aDd friendl! dedicated support foi Als acllviiies. The average age of the me￿￿[ship is increasing but it allow5 U5 to piouh)Ir intrrgcmtioTJal activitics. We welcome i our locum in Mawh. which filled a in our pa￿lord1 and ministry team. This provides ￿'eCk ro ￿'¢¢l stabiliTh' alld Icadcrship. V'e baK'¥ tnade sure as much as Fosqible thai the church's work contirkues both within the con.tstetsation and (he pansb. New initia(ives Eeen undertakcn to encoutagc young people and see them coming to faith. Wc io¢)k fO￿ard tsi mrE chanse when the L(IngJregation% are uiiited, but there are many hallds on Tesp)nsibility. We have also experienc￿ loss thn)ugh illness and Pdrish Outreach Ilotkei: works in Stenhou%emuir and Kinnaird PriniarieE in Sup￿)rting i'.i..Iii i(Iii_i. DLipils Part of Latbert Easx's parish work She also nins the SEI gmup at Kinmaird Primary alnng with larbcrt E&8t cld¢r. Th¢%¢ ad1yrti￿ aw¢ direcd toivards the parish aDd commullity, ill forniing poteiitial future q0[￿ relatiOT]ship$. i tnovir]g to￿.&[dS an ¢Y¢ntyal uni(m of four congrcgations. L&Tbert has contributed to tbe clustcr plall and eonlinues to play a par. in joint aclivilles. such as th¢ choir. The re%iv31 of Lunch it) ihe Easi as a ￿'£¢klY activity. Ivith 5￿PPOrt from other lo¢al ¢htJrches, h&8 a]readi made an impacL W¢ have mtt our finarKial commitmenL% and keep our bu1]thn￿ Tn Irood N)air wÉthin thc restraillts placed by the PFe5b￿ery. A8 th¢ LArben East buJdiDg bas been designated as the future place of worship for the new LhiirLh, Ihis places a re%￿nSibility on the congre.oation w maintain li well in the meallt1￿C. AltbouJts ] thete are mixed feelin8S about the ¢xisting Earb.￿ E￿1 ChutLh IKLM)llliti part of a new congrcgatsoo we hope that rnany will welcome new opportulliues for sl]ariD8 the gospel ID ow thJ4' ￿]S ReserYe$ Policv It is the Trustec5' poliry to hold Tcserves including designated fwjds. At the year end tbe ch￿t￿ beld unrestricted runLls ¢Jf £23,905, £3.467 thf w'liicli lTra8 Een dcsigtiated foy our Parish Outreach W'orkcr and £20.438 which has been designated for tabric fiAnd. Our General Resen'e stan(ts at £71.645 in case of any shortr.all in Ibe General or Fabnc funds during tTK year. The Church also held a furtber £14.300 of rcstrictcd fi]nds which havc bc£n prolided for the pUT￿seS ill Nute 14. This value of reslTide41 (L￿dS cunyntly includg £3.S24 remaining of varitTrus bequests at¢ h¢ld in the Swcial Pwoses Fund. Structure, Governance and Management The COn8L"egation is a charity. nuwb¢i SC I￿￿50 and ts admi]￿tered in accordance with ihe terms of the Deed of Con5tttutiOrt vxJltsr￿ Fomi. Members ol the Kirk Session are the Elders of the Church and are also the harity trnsIf￿5. They are chosen tsoTn ￿K￿be[S of ibt ¢ongte¥ation whD are besl suited to this 1)ost and are then ordained or admitt￿. Session held 9 n￿etingS Èn iOLal in 2024. All bui one were hybrid (online and in-person).. one was callcd to di5CUSS a 5inglc Èssuc (appointmcnl of a I{￿). During the year. on¢ elder died, and 2 elders re)i￿ed, one 10 be ordained to the mtnisty, 8t￿ one emigrnted to Austrnlia. One other retired. Church busincss is supwrted by a v￿]Cty ol 'tean￿. covaing - Buildmgs Managemen¢ Pinance and pla]￿]￿¥. CTiuwin¥ Faiih. Communiiy and World Outreach. P&stora] Care- Publicity and Communicatiotj; attd Worship. Conveuers of thc teatD5 are eldets. but each contains a mixture of elders and rnetnbeES of the cowgation. Regular reports are submitted to the Kirk Se5SiOll. Page 5

Reference and AdministratiTre Inforjnation CFHrity RryisrrJtson Num￿. SC 006456 Trustees al Ol'lic<-b¢Jrers ElaT)kL'fs Virgin Nfoncy. l Bank Sttt4 FaJk]rK FKI INB Page 6

Trustees, Responsibilities in Relation to the Financial Statements Thc charity trustces arc rcsponsiblc for preparing a trustees. annual rcport aiid financial statements in accordance with applicable law. and United K￿￿￿oIn Accounting StsndaT(ts (United Kingdom Generall> Accepted tlccountino Pr2CiiLe}.The law applicable to charities ill ScotlaDd requircs the chariry t￿￿1¢¢S to wepare financial statements for ￿th }eaT M,hiLh show a Irue and fair view of the slate of affairs of the charity and of the incoming resources and application of resources, of the eharity for that pcriod. In pwaring thc financial statcments, the tntsiees arc [cqU￿¢￿ to: select suitable accounting policies and thcn apply thcvn consistently, ' observe the meth(Kl and principles in the applicable c.harities SORP. ' makn judgcmcnts and estimat￿ that arc rcasonable and prudent" sEatc whcihcr applicablc accounting 5taudatds alld statcments of recommended practice have been followe(L subject to any departures disclosed and explained ill the fillallcial statem¢Thts' prepar¢ the fAn3ncial statements on the going concern basis unless it is inappropriate to PTesumc that thc charity will conts.nue in operational existence. Thc trustees are responsible for keeping proper accounting Tecords which disclose with reasonable acLuracy al any limc th¢ fmancial position of the charity and to enable thcni to ensure that the linancial statements comply ￿'1th the Charities and Truslcc Investmcnt (Scotland) Act ?005 and the Charitics Accounts {Scotland) Regulations 2006 (as arnended). They are also responsible for 8t¢feguarding the assets of the cbarity and heDee for tsking re&sonable steps for the prevention and detection of fraud and othei ittegulatities. The InLstee8 are responsible for the maintenanie and integrity of the chaTity fu￿nciaL infonnation on the congregation's website. Legisldtion in th¢ L]nit￿l Kingdom gokerning the prepat71ion and disserntnation of financial statements mai. differ frorn legislalion in other jurisdiclions. ,Ii?iiriiw¢II l)1 Ill- T1"Usl￿￿.3 tiid %ignd on tlieir behalf. Date.... Page 7

Larbert East Church of Scotland Independent Examiner's Report to tbe Trustees of Larbert East Cburch of Scotland Y￿r ¥ndvd 31 D￿'ember 2024 Iry¥rt On the a¢¢ounts cf the clmn.ty for the year ¢nd¢d 3 1st December2024 W￿Ch orc set out on pages I to 16. Respetlive respon5ibilRties of trnstee5 txamiDtr The Lhariils ITu¥le¢s ate respor￿l￿1￿ for ihe PF4>araiiDk of th¢ aLcuunis 111 acrurdanre willi ihL lernis of Uie Chdnlies and Tmslets Invesimenl (Scoiland l Aci 2￿5 and the Charitie% A<£ount4 (Scotlandi Regulations 2(J06 la% 2metxdedl- Tbe chartty. Imstees consider thai the audii Tequirement of Regulation 1011 I la) to (c} of the Attourtts Re.4uiations does rLOt apply. It my r￿PonSib￿i￿ u) exau]in¢ the accounts as rEqu￿￿ untjet s¢¢t¥)tt 4411) {c) oftb¢ Act and to st&ic whcther panicu]ar matteT5 hai¢ rome to my atw]tton. B8sis of independen¢ exxminer $ 5t¥ternent My examination is Carri￿ out ￿ accorda￿ wktb iegulatioD I l of the Chan"ti¢s A￿0￿￿$ (SC￿1and) Regulations 2¢)06 aznended}. An examination irtludes a Ye¥iew of the a¢countiDg records kept by the chanty aad £vtIlPdrisM>ti of ttie 8cci)unls PT¢S¢EEted with those records. It 8150 ifKludes consideration of atsv unusual items or éi5LIu4iireN in the aLLollp.L%, and explanations frum the Lrnsiees corLernin¥ ally %ULh Inaiiers. The procedures undcTtakcn do prts￿de all the ¢iidthc¢ that Would b¢ rwuir¢d in an audiL and conwuenily I do t￿( ¢XPTtss att audit opinion ott the view ￿Ven bythe aecounts. Indcpendent c%aThiner's ststomtttt In Ilie GQilTSe fjf rny ExatninLlinn, hks tome to my&tEentson which gives me reasotsable ￿￿Se to believe that in ally material respect the requiteTncnls." . To keep accounting reCo￿S m a(cordatt¢e with se￿lOn 44 ILI(a) of the 2¢MJ5 Act #nd Re8ulati¢)tt 4 of the 2006 Ateounts Keglllatto￿s la5 amended), and . to prep￿e accounis wknch accord wittL the accouming rxords and comply Regulaton 8 of the 2006 Acrounts Regulaknolls las ￿￿ended} have Jkot been Jllet. or to whicty ￿ my opiTri0￿ attention shoknld be drawo ￿ order to enabl¢ a prop¢[ uE￿¢r5￿￿dlllÉ of the atcounts to Dare". Page 8

cl 01 C ¢1 r4m O

B#l2n¢e Sheet At 31 December 2024 Totsl Totsl 2024 2023 Fixed Assets Tan¥iblt Fixtd A5KLs Investments 5.008 5.008 1.otal bixed Ajsets Current Assets DeTrior io 4.515 IOJ.226 107.741 5.082 BaDk and cash Total CurreAt A&sets 104.726 l.labiliilp5 Creditors falling due within onc yfdr tyet Assets ~2.899 109.850 -1.023 108,280 The fujds ofthe charity: Endowqneni fut)ds 12 Restricted inculne fiJnds 12 85,945 23.905 84.853 2i.427 Unrestiicled fimds Iz Totfil charlty fvllds 109,850 108,280 The acc(iiinL% %￿'ere approied bv the Irustee.s on i? la lij and signed on their bchalf by.. Session Clerk Treasurer Page 10

Larbert East Church of Scotland A¢toubtillg Policies Tb¢ principal accoulltillg ptsJi¢ies, wbich have been applityj ￿nSists￿￿Y ID th¢ alld prteding ye8r in d¢B]in8 with tit￿5 whi¢h are consid¢red rnaterial to the 8r¢ ga ¢)wb¢]ow. Bgsis of preparntlon The fitwicial stsments have been PTwed iti ￿rdance with AccouDtiDg and RqK)rtirtg by Charities'.Statemenl vf Re¢onun¢Dded PTa¢tice appli¢abl¢ to ¢harities prepatin8 their x¢ounts irt accor￿ with the Repoftins Standatds applicable in the UK and Republi¢ of Ireland IFRS102) issued on 16 July ?016 •nd the F￿cIal RetM)rring Standard applicable in the UK and Rcpubli¢ of Ir¢l&nd IFRSIO?), the Charities and Tnw¢¢ knveslU￿I Istotlalldl Aci 2LM)5 and th¢ Cbatities A¢ts)uttts {Scotiandl Re8ulalioDs 2(K16 {as nendedl. Fund AtcountiDg Funds are classifi¢d as either restrkcted futLds oru])resiri¢trd defined &s follows. Restti¢ied fvnds are ￿lldS subject to specific TequiT¢ments as kn their use wlLich may trt ¢kelared by the dofjot or with their authority or created through l¢gal processe5. but stiu within the widerobjects ofthe chatity. ElldDrni funds we fi￿aS which have beert givtn OD th¢ ¢onditioD that the origiDal c4pitsl sum is not reduced, but the inwme ther¢ from is used for Ihepu4>05¢ defined in accorda￿¢ with the0bJ￿ts of the ¢￿ity. Unrtsfficied are &wdablc * the disueriorl of the Enlsttts in furthe￿¢¢ of the objects of tbe charity. If p&rts of the UllTestricted funds aTe eannarktd 8t tbe discretion of the tsijstees for & p&niculaT Putpise. theyate designated as a s¢p3rate filt￿. This designarxon has an thiAislraliv¢ puJpos¢ only and doe5 not legally ￿StrICt the tyustres. discretion to apply the fulld. Incoming re50ur¢es Income is Tecognised wheft the cbarity b&% entidettni to the fvnd& aDy FrfFo1￿ce conditions attached to the itan(s) of irteome havc been mel it is probable tbat the I]￿111¢ will be t¢c¢iv¢d and the aT[K>U￿ call bett￿$$￿¢d reliably. Resourtt$ ¢iptttded Expettdi¢ure is rw an ac¢rnats basis as th¢ I￿11]ty75 illLillr Donittd services and faeiJitie5 Donated prol¢ssional Se￿i(c5 dollated faciltties ate recogDisal as inconje th¢ chality ha5 coJJtsoI over the iler(L any condiliL)llS a580ciaied with the donated itetn ha%¢ bt¢n th¢ rttyipi of econo]JJEC bukefii fiom the use by the charity of the ii¢m 15 probable and that etonomi¢ benefit can be measurd Tdiably. Ill with th¢ Ctwities SORP IFRS1021 the g¢n¢ral volullteeT time of con￿egatIOn me]nbeis is not Te¢n Ebe basis of the vaEu¢of thcwlt to the chatity wthicb ts the all￿U￿1 the chatity would have been ThillÈDg to pay 10 olxaiti S￿1¢¢5 or facilities of equivalent #ollon>i¢ beh¢fit oll the open tllarket," a correswlldu]g is th¢ll ￿gnised expelldiknjte the period of rece Illter￿t re¢eivxble IDlete5t on furtds hcld OTh dq)osit Is included whell rtthvabie artd th¢ JrrwDt be rtliably by the charity. this ks rtonnaily upon notification of the inleresi Pa￿ orpayable by the Bank Flxed assets The chaTiEy the Tighi io 0¢￿pY use for its chatilabl¢ obje¢ts ¢ertwn tsttgjble fLKed ￿, in¢lvdirtg th¢ Church, halls and manse, vested in the ChuFch 0fstotl￿d General TnLStees. No Co￿7de[￿l0n is payabl¢ for the use of these ￿ets. ExpcnditUTe incuTred on the Tepair and tnaintetknince of Ihesc L%s¢ts is charged &5 resou￿ expellded iti th¢ Sthi¢m¢nt of Fitwjcial Aclivitits in the p¢nod in ￿￿ich the liability aris¢& Investments Fixed asset investnients ate stsd at mwket value at the bajallte sheet da. unr￿ls￿ gains and losses represent th¢ difference between the market value at th¢ bewnts¢ng and end of the fitwKiaJ ycat or, if PUT¢hastd in the year. the diffetence krwttn ¢ost and nwkel value at the end of the yeaT. Realised gajns and losses repr￿ent the diffetwJc¢ b¢Thv¢¢n the procea15 on diswsal and the market value at the start of the year orcost if purcha*l itt the Tgx¥tio Laibert East Chur¢b is r¢wised Ls a chatity forthe PUfPLWS of applicable la￿110￿ lewslatt.ott and is tberefore noi subject io tsxation on its cbaritable a￿l￿ties. Th¢ ch￿lty is not registe￿1 foi VAT and re9)u￿￿ expended therefore in¢ludt irre¢overRble iDPUt VAT. Page11

r4 co tn c c e cooo 000 00

Nole% lorniing part oftl)t financial stalen￿nts For th£ ye#r ended 31 Deceniber 2024 ZOZ4 2023 6 Stsff tosts I￿s wag¢s s￿￿[ <¥2tily ¢osls T(4&1 20,571 20.829 20571 20.829 of4wh))wthLrio8 thy¢#r.taku¥t¢dtyhthebastsrfa]xad1ru￿ 2s follo￿¥.. 2014 Z023 Music staff (Jwtcb OfficeT Fa3knlll A&siStallt NTreryloyee h7d ￿p10)ee buYfil$TTrex¢ewrs k￿llYea[Vth the mUUTDUWStipwwJ as£31.642 srtd tht 5tipthl iiti iht flmi )ts5} U8.884 7 Trn&tec RensunentioTJ and Relattd PrtYTr&nsaditi 'i¢b&¥ r¥%t1￿1£3.692 fw pmvidiAg hissavlcfsa4￿lst Trav¢1 EAPUW5 hl?tse CtYJr￿II NfarbsETel¥pbc￿C 97 Dunrtg the y￿r to 31 Dxumber ?(P4 the Church Lxaniinual ￿lIh thc c(¥trxl ￿1th ￿[.,thr) to pTh& rkng wbieh £0.360. or Id•tyJ w a . ￿. IIi aRy or trHll5fEion inlo by ib¢chriry¢knit4 Ihc ytar. lknngthe)wlo 31 t)ECaDbEr2024 theagWIeall￿n1dOllIled J thc lyy b)Jkn £26￿j Page 14

Tangibk Fixtd Assets notel6 9 1Dvestmethis 2124 2023 Markdva]uE at 31 DeteD&r2023 UDTeaJLStd gthl li￿s) on tnvesiroents Market value at 31 DK¢Tthr2O24 4577 431 4239 338 4J77 InvesinDts 1270 1270 The fo1lowin8ittv￿tn￿S are beld. Church of Scotland InvestorsTru# Gtowtb F¥nd 785 6J8 ID Debtor5 Tots] 2024 24 1023 Gift Aid Tax kefuttdt Prq>g)rnts 4.436 76 4.439 76 4.657 4?5 5.082 4.517 4515 IA Creditors Tolal 2024 21124 2013 Heat & Light 655 546 POW Ex[￿￿%¢5 HMRC tsx & 1.082 Valueof AcrDJals 2.899 TW3 12 Allalysts ofNtl Amtts Among FuDds F￿ed A58ety Invtttmthts Current A5SaS Current Liabiliti Net a55ets wt 31 Ilet 2014 23.Y>5 80,937 l(M.842 23.W5 85.945 10985 13 VoIu#ieers ve thaT tinK and tslents willingty f¢r th¢ t￿errt of the Chuyth. The aros of congregati￿al life hthich rely on the conrribjiion of vojuntecrs arr and b*fiedattdmucb ofthe￿ivity beUDabletQ￿ntlnM¢ it not f<￿the C4xDrnibt￿lt sbowtL Page 15

Notes forming part ofthe fin8n¢ial $t#ttmtttts For the year ended 31 December 2024 14 Moi'tments in Funds At l Janu•ry Olltgoi¥ At31 Det 2024 2024 Resouree% Resoll￿t5 TraD5feT5 EpdowmeDt fllnds Restri¢i¢d fuj AIIBn iKgacy Fabttc Fund Ben¢vol¢ni Fund 7525 147 -7,672 7.672 8,135 75 75 71,645 62,394 4.577 iJio 153 2.591 683 396 1175 3.691 84.933 2337 431 6.914 ]nvesktttht Futtd i¢hert Fund Hylljll B(x)k Fulld S.A L.T. YOu￿g Church FutKI Flow¢r Fund Woman's Group Fund Sp¢cial Putwses Fund 136 1,081 IfA) 97 1.338 lJ86 1254 193 7.197 180 1,650 1.485 2.508 371 297 916 3,884 85,945 13.099 6.914 Unrestrided funds DesigtMled Fakn¢ Fwid Dfr3ignaled Parish (￿trea£h WorkerFu]xl Ge]Jeral Fund 18.089 5.258 1.610 -739 13.391 120.026 132.678 20.438 3,467 126.940 140,150 -6,914 -6.914 23J47 23,905 Tot1 Cbur¢b fun 108280 147.347 145.777 109,850 of Endo Income from tbe5e funds 15 lok￿$ed for4¢ifi¢ s of Restri¢t¢d Funds * FI0￿er Fu]Jd.. Thi$ is a to provide flowers for display during savic¢s of W￿￿1p. Be￿￿'Olent Fund.. this is a fulld ￿ 10 &&8iSt people itt tte•J General RtsetY¢ Fund.. This Ftsnd is to be used toassiu in Any sFthfall in ￿Jr CTheral Fund. Kitcben Fund.. This Fut￿ is ￿ be used to repair orTEtL•¥ ally of kitrhth quipmctht. Book Furtd.. This Ful￿ is LO be usedby the cburch foTHy￿)￿ of prtÉse IDvestrnaEt Fut￿.. These are investtllthts beiDg hetd i]J Chwch of Sc(laThl IDvtstors TnJsL Gro￿ Fund for special putw)ses S.A.L.T.: This Ftmd is used to supply th¢ &xmda￿I Light T￿M with [￿essary equipmeDI fotChuTch Prdise Special Purpos¢s Fw14L. Thi5 Fundwas set upto allow the church to p￿ChIle 445ipmeni not ¢fjvertd by the Fabric Fund ' Young ChU￿b FUJMI.. TheT[￿Slee5 bav¢ Sel aside fi￿d5 IOT Use by the YouDg Church. * Wo]llen's Gtoup Fulld.. ThLS fuod w¥s sei allow the nuwingof th¢ W¢)meD'S GnNtp within the Ctsurch Fabric Futtd. The Trustees have set aside fiLn(Ls ￿the [nal￿te￿a￿e of the church PTOPty. Allan Lw Faknr Fund.. Thi$ Furtd was set a lewspecific8lly to beTLscd ts Cburch Fabric. oses of Desi aled Fund5 F*bri¢ Fund.. The Trnst¢es hav¢ sd asi(k fiu¥ls ts th¢ m8intf¥wK¢ of the cburth ptwty. POW FUJA.. 11Je TnLSte&s havesd asrde futLds topay fora P￿141￿ Parish (kllrea¢h Wotktt. Getteral Fund is forthedayto day ruDDiDg of the cburch * Detu>tes furtds which aTe held maEMg¢d by th¢ within thechur Page 16

15 Offerivgs for Third Pxrtits 2024 2023 Poppy ScotlaTJd Retiring OITeTing ETnbrace the Middle FA Retiring Offering to Ho5PIt Retiring Offering RNIB RetiTinE OffertnE Street Past. Chtistntss Offer￿8 Mixlerati)rfs Project Re¢1[￿￿ uffenog Shelterbox T¢ni for Ixnl Retitin¥ Offeritig FD￿}(H Retiring Offering Barnatdos Retiring Offering lart)ert Churche5 Youth TTusi Chr]simas Offeiitt8 Fotth Vallev sell￿ry Centre 515 320 310 365 290 741 40(1 380 240 331 2,607 Lilo The following amounts were raised and EEmttted d1￿Cl1Yto the chaTities tather than being transacted through tlL¢ churth records. Christian Aid Bsble Society Focdbatsk 1545 2285 185 2J64 4J34 2.965 4.661 Fo(xl eontirtues t¢ be donated io Foodw. 1298kg 131 Sho¢b(>xes filled for Blythswosxl Care a￿1 Satt)aritsD'S Pur5¢ Easter eggs donat¢d to POIn￿￿t YOI and GleDo¢hii Ptisort 16 The Titl¢ D¢¢ds ar held by Ge]￿al Tn￿l￿S of the Church ofscoilattd 121 George S¢r¢¢t. Edknburgh on beh31f of the congTewation. Page 17

Larbert East Church of Scotland Appendix Funds held on behalf of the ¢ongregation bv the Chureh of Seotland General Trustees 2024 21123 CAPITAL ACCOUNT Credit Balallces held at 31 December at cost Income Fund 252,375.45 237.272.28 Deposit Fund 72.82 72.82 252.448.27 237.345.10 Market Value of Balallces at 31 December Income Fund 224.895.71 217,687.52 Deposit Fund 224.895.71 217.687.52 REVENUE ACCOUNT Credit Balance at 31 December 14.015.84 Page 18