## **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 Page 2 **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. Page 3 **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. Page 4 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 fIn￿ela1 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. Scotl￿1d. 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 TrUSt￿S 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. Resp￿1Ve responsibilities of trustee5 and examiner The charity's trustees <￿e rL'SPOT15iblL. for lh¢ prep￿all￿n 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. IndepCnd￿t 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. att1￿110￿ should be drawn in order to enable a prO￿T 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**| Page 7 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 r￿l'dr£I 24280 34942 59)?? Movement in year: Net Tmsfers ￿￿ween Restrict￿yunYestnCled 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 t￿d 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. Page 9 |**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| ||||||-
-| Page 10 ## **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| Page 11 ## **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. Page 12