The Church of Scotland
Blackridge Parish Church of Scotland
2024
Congregation No: 020142
Charity No: SC 006811
Reference and Administrative Information
Charity Name: Blackridge Parish Church of Scotland Charity Registration Number: SC006811 Congregation Reference No: 020142 Contact Address:
Bankers
Royal Bank of Scotland Registered Office: 36 St Andrew Square Edinburgh EH2 2YB
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Trustees’ Annual Report Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Model Deed of Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session consists of the minister and the elders. The minister is elected by the congregation and inducted by the Presbytery. The elders are chosen from those members of the congregation who are considered to have the appropriate gifts and skills. The elected members of the Congregational Board are members of the congregation who are not elders and who are considered to have the skills and commitment to contribute to the management of the Church: they are elected at the Stated Annual Meeting of the Congregation and serve for three years, when they are eligible for re-election.
Organisational Structure
The minister is Moderator of the Kirk Session, which meets on 4 occasions each year and is responsible for the spiritual affairs of the Church. The Congregational Board is also chaired by the minister and meets on 4 occasions each year: it is responsible for matters relating to finance and property.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed 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 call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Services of Worship - Sunday 09.45am. End of session school service - 3 per annum. School Assembly - 6/9 per annum. The Church is also made available for Coffee Mornings and as a Warm space.
Stewardship programme - ongoing weekly giving by Congregation to assist in the general maintenance of the Church building.
The activities of the congregation require the generous giving of time, talent and money on the part of members and adherents.
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Trustees’ Annual Report (cont) Year ended 31 December 2024
Achievements and Performance
THANK YOU: We are deeply grateful to all office bearers and members for their continued support of, and interest in, the continuing local, national and international work of the Church.
Financial Review
The principal source of income is through Freewill Offerings (Weekly and by Monthly Standing Order), some of which are eligible for Gift Aid -
Unrestricted non-Gift Aid Freewill Offerings increased this year from £2272 to £2756. Gift Aid donations increased from £7621 to £8740. Cash received increased from £3373 to £3755.
Stewardship - Funds of £1359 (decreased from £1796 last year) have been raised through Additional non-Gift Aid Freewill Offerings (£358) and Gift Aid donations (£1001). These funds are restricted to assist with general repair and maintenance of the Church during the year and as required.
Other general donations totalled £174.
Donations in connections with funerals of £200 were received during the year.
£1090 was received from Church of Scotland Insurance to help repair damaged windows. £3957 was received from HMRC for Tax received on Gift Aid.
£200 was received as a donation from Masonic Lodge Blackridge No 1145 to help towards Warm Space activities.
Monthly payments aggregating to £9854 formed the Giving To Grow Contribution (which has replaced the previous Ministries and Mission Contribution). This is now calculated taking into account our linkage with Armadale Parish Church (which formally started on 1 March 2024) and the majority of this sum contributes to the cost of our shared ministry team. The remaining portion contributes towards the shared activities, programmes and services provided by the Church of Scotland nationally.
£1590 was paid to Sapphire Stained Glass for the repair of damaged windows.
Following the linkage, £1465 was paid by transfer to Armadale Parish Church as our 2024 contribution towards the Minister's Travel and Other Expenses, and Manse Expenses. This figure was based on an agreed split of costs between the Churches of one-third Blackridge and two-thirds Armadale. This split may be reviewed in the future when it is decided it is necessary.
£7000 was transferred from the Church bank account to the Church's investments in the Church of Scotland Deposit Fund to receive better interest until required in the future.
Reserves Policy
It is the Trustees’ policy to hold reserves of approximately six months expenditure including designated funds. This has been achieved.
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Trustees, Annual Report (cont} Year ended 31 December 2024 Statement of Trustees, Responsibilities The rnembers of the Ktrk Session and ConLFrcgalional Board must prepare financial statements which give sul'liLienl deiail io enable an apprecialion of. the transactions of the Church during the financial ycar. lThc members of the Kirk Session Congyreg>ational Board responsible for keeping proper acLouniingF rLLords whiLh musi refleLt the fInela1 position ol. the Churcli at any biiven time. This musi be don¢ to ensure that the financia] statements con)ply with thc Charilics and T rustec Inveslmenl (SL()il)} ALt ?005. tlie Cli]11e5 ALLounts- (SLoilandl RegJuldtions ?006 the Lurrent ReLiulJlions for Conbrcb?ationaE finance &s appi'ovcd by tlie G¢nci'al A5sciiibly of di¢ Cl)urch ol. Scotl1d. Thcy are also responsibk. for safcgjuarding the assets of the Church and musl lakL' rcason(Iblc' slcps fur ihe prevention and delection ol. traud and other irreLFularities. Approved by the TrUStS and signed on thcir bchalf. S'LSbiOiI CIL'J-k Date:. I q tLFebrnary 2025 Page 5
Bl#ckridge Parish Church SC 006811 Independent Examiner's Report to the Trustees of Blaekridge Parish Chureh of Scotland I rq)ort on thc accounts of thc charity for thc ycar cnded J I sl Dccembcr 2024 which are set out on the following paL)cs. Resp1Ve responsibilities of trustee5 and examiner The charity's trustees <e rL'SPOT15iblL. for lh¢ prepalln of the aLcounts in accordance witli the lertns of thc Charitics and 'lrustee Investment (Scotland) Act 2005 and the Charities Accounts (Scolland) Regulation8 2Q06 (&% arnended). 'Ihc charity trustc¢s consider that thc oudit Tcquircmcnt of Rcgulation l O(1 ) (a) to (c) of the Accounts Regulaiions docs noi apply. li is my responsibility to ex(unine IhL aiLvunts as r¢quir¢d uiider sectioIi 44(1) (c) of the Act and to state whether particular mall¢rs have come to my attention. Basis uf iiidei)endeiit examinff's 5tatcmenl An examination includes a review ot the accounting records kept by thc charity and a comparison of the accounts preseiitL'd with those records. It also includes considcralion of any unusual ilems or disclosures in the ac¢ounts, and scekinbJ explanations from th¢ trustees eonLerning any such matsers. The procedures undertakLlI du Iiol providL all thL cvidLnLe Ihal w'ould b¢ rquir¢d iii an audit, and conscqucntly I do not express an audit opinion on the accounts. IndepCndt eAaminer s statement In thL LoursL uf my ¢xaminalion of the statctncnl of a¢u)unt for the yfar end¢d 31 December 2024. no mattcr h&% come lo my aitcntion which gives Tne ie&sonable causc to believe that in any malcrial respect.. (ILwuiilii)g Ic¢ords havc not bceii kepi in aco)rdancc with Scction 44 {1)(a) of the Charitics and "Iruslee Invesimenls" (Scotland) Act 2005 and Regulation 4 of Th¢ ChaTitiLS Accounts (Scotland) Regulations 2006. the accounts do not accord with those rcwrds. the statement of account does not comply with any of the requirements of Regulation 9 of The Charitics Accounts (Scotland) ReLJulations 2006. to which, in my opinion. att1110 should be drawn in order to enable a prOT understanding of the accounts to be reached. ate - I Zmareh 21125 Pagc 6
Blackridge Parish Church of Scotland Receipts and Payments Account Year ended 31 December 2024
| Receipts and Payments Account Year ended 31 December 2024 |
||||||
|---|---|---|---|---|---|---|
| Receipts Note Donations 3 Activities for Generating Funds -Amazon, Easy Bank, Deposit & Growth Fund Interest Investment Income (Reinvested) Refund/Goodwill Sale of assets Sale of investments Grants Transfers from Gen Trustees Rev Acc Insurance Claims Other Receipts (Compensation/Refunds) Total Receipts Note Payments 4 Costs of generating funds Charitable activities Governance costs Total Payments Transfers Excess of Receipts over Payments for the year before transfers Excess of Receipts over Payments for the year |
Unrestricted Funds 2024 £ 19262 - 36 1361 20659 - - - - - 1090 30 21779 151 17194 17345 4434 - 4434 |
Restricted Funds 2024 £ 1879 - 393 1255 3527 - - - - - - - 3527 - 3209 3209 318 - 318 |
Endowment Funds 2024 £ - - - - 0 - - - - - - 0 - - 0 - - 0 |
Total 2024 £ 21141 0 429 2616 24186 0 0 0 0 0 1090 30 25306 151 20403 20554 4752 0 4752 |
Total 2023 £ 21139 74 320 1495 |
|
| 23028 0 0 0 4695 1147 0 199 |
||||||
| 29069 | ||||||
| 208 30674 - |
||||||
| 30882 | ||||||
| -1813 0 |
||||||
| -1813 |
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BlaLkriiJ e Parish ChurL'h uf SLOtlan Statement of Ilalan At 31 Dccembcr 2024 Uii tri&l(l Rwlrirtal Funds Etidtswiiitiil FuNds Total 2024 ?024 2(124 2024 2023 Bank & DL Osit Balances Bank & dtPl).%ii balan£L'S iy.UUbhi rl'dr£I 24280 34942 59)?? Movement in year: Net Tmsfers ween RestrictyunYestnCled Rank & clep()%il hAlan catriLd forw[1 28714 35260 6J974 59?2? Investments at Market Value (1761 Groiwili Fiiiid lJnits n¢1 £6.i8) 11267 As.sets Gift.4id Rcccivablc Liabilities Cosi of repair not yet billixt Thc accounts were approved by the Kirk Session dnd Finanet21 Board on lfl . Febnjary 2025 For and on behttlf of thc Kirk Scssion td Fin£ClaI Board s$10 Clerk Tr¢osur¢r Pagie 8
Blackridge Parish Church of Scotland Statement of Balances Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
No trustee received any remuneration or reimbursement of expenses during the year.
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
2. Movements in Funds
| Movements in Funds | |||||
|---|---|---|---|---|---|
| At 1 Jan | At 31 Dec | ||||
| 2024 | Receipts | Payments | Transfers | 2024 | |
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| General Fund | -1748 | 20418 | 17345 | 0 | 1325 |
| General Purposes | 26028 | 1361 | 0 | 0 | 27389 |
| 24280 | 21779 | 17345 | 0 | 28714 | |
| Restricted funds | |||||
| General Fund - Repair & Maintenance | 6149 | 2073 | 2807 | -4000 | 1415 |
| General Fund - Warm Space | 4699 | 200 | 402 | -3000 | 1497 |
| Roof Repair Fund | 200 | 10 | 0 | 0 | 210 |
| General Repair & Maintenance Fund | 23894 | 1179 | 0 | 4000 | 29073 |
| Warm Space Fund | 0 | 65 | 0 | 3000 | 3065 |
| 34942 | 3527 | 3209 | 0 | 35260 | |
| Total Unrestricted/Restricted Funds | 59222 | 25306 | 20554 | 0 | 63974 |
Purposes of Designated Funds
Fabric Fund: The Trustees have not yet set aside funds for the maintenance of the Church property. Music Fund: The Trustees have not yet set aside funds for purchase of music resources for use in worship. Sunday School Fund: The Trustees have not yet set aside funds for use by the Sunday School. Purposes of Restricted Funds
Roof Fund: This is a fund to help with any roof repairs and this is the balance left from previous upgrades. General Maintenance Fund: This is a fund to assist with the repairs and maintenance of Church property. Warm Space Fund: This is a fund to assist with the use of the Church as a Warm Space.
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| 3. Analysis of Donations FWO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Other Ordinary Donations Warm Space Donations 4. Analysis of Payments Costs of generating funds Offering envelopes Charitable activities Giving To Grow Contribution Minister’s Expenses Minister's Travel Manse Expenses Outreach, Ministry Development Pulpit Supply Presbytery Dues Other Staffing Costs Fabric Repairs & Maintenance Heat and Light Insurance Worship, Organ & Music - audio system Printing, Stationery and Postage Warm Space Costs Church Expenses Other payments Purchase of assets Purchase of investments |
Unrestricted Funds 2024 £ 2756 8740 3637 3755 374 19262 151 151 9854 533 320 612 - 240 211 1560 - 2173 1535 - - - 156 17194 - - |
Restricted Funds 2024 £ 358 1001 320 200 1879 0 2807 402 3209 - - |
Endowment Funds 2024 £ 0 0 0 - - |
Total 2024 £ 3114 9741 3957 3755 374 200 21141 151 151 9854 533 320 612 - 240 211 1560 2807 2173 1535 - - 402 156 20403 - - |
Total 2023 £ 2731 8958 4358 3373 1573 146 |
|---|---|---|---|---|---|
| 21139 | |||||
| 208 | |||||
| 208 | |||||
| 9978 - - - - 80 255 1590 14919 1066 1420 574 - 142 650 |
|||||
| 30674 | |||||
| - - |
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5. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's 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. Minimum Stipend 2024: £31642; Maximum Stipend in 5th and subsequent years of service: £38884.
| 6. Collections for Third Parties Embrace Bethany Christian Trust Christian Aid Tearfund Poppy Scotland Crossreach Ukraine Syria |
2024 £ 60.00 145.00 161.00 91.00 100.00 167.00 57.50 42.00 - 823.50 |
2023 £ - - 75.00 64.00 75.00 141.00 27.00 72.00 85.00 |
|---|---|---|
| 539.00 |
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APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| CAPITAL ACCOUNT Market Value of Balances at 31 December 2024 Growth Fund - 930 units @ £6.38 Income Fund - 252 units @ £11.06 Deposit Fund Total Credit Balance at cost REVENUE ACCOUNT Credit Balance at 31 December 2024 Total funds held on behalf of the congregation* |
2024 £ 5934 2787 2629 11350 7758 5344 16694 |
2023 £ 5422 2762 2629 |
|---|---|---|
| 10813 | ||
| 7758 4716 |
||
| 15529 |
- A restructuring of the Capital Account took place in 2023.
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