The Church of Scotland
Laurieston Parish Church
RECklP'I'41 AND PA YMEN'I'4i ACC.'OIIN'I'.
YEAR ENDED 31ST DECEMBER 2024
Longregation No: 221350
Charily No.. SC ￿7583

Keterence Administrative Inftormation
Charity Name..
Laurieston Parish Church
Lhaniy Kegistraiion Number.
SLUU73¥3
Congregation Reference No..
221350
Lontact Address..
Bgnkers
Bank of Scotland.
Hig,h Street.
Falkirk FKI INR

C)oll ¥)
'rustees' Annual Report
Year ended 311)ecember 2024
Structure, CJovernAnce and Management
Governing Document
Sincc 31 OclobL"r 2019, when a new Deed w&s signed by the Principal Clerk of the General
Assembl). and the Law. Agyenl of the Church of Scotland, the Church has been adminigl¢red in
accordancc wilh Lhc terms ol.the Deed of Constitution IUnitar>' Forni).
Recruitment and Apw)inlment of .1 ruslees
Since 31 October 2019 only Memberq nf tl71 Kirk- giEEion irL "Ihi ih,Irin" InlslLLX fLiili)11 Inil the
retirement on 30th June ?020 01. th
app)inl¢d Interim Moderator and hag liillli d tliLI K I I k %LS%lI)11 I lil K I rk %L%%I(In iiii iiil)L rx ari ihe
elders ol. the church and are chosen trom those members ol. the church who are considered lo have
the appropriate ￿ft5 and skills.
Organisaliongj Strueture
ollowingi the change lo the orLvan15alional structure ot. the L hurch io the Unitary. L'onstiluiLn. the
Kirk Session has bL'en resp)nsiblL tor both spintual and tLmwral matters, with oific¥-b¥ar¢rs and
workin&, LYOUPS accountable to that b(Kly
Objectives and Activitie5
Th¢ Church ol" Scoiland is Trinilarian in doclrine. Refornied in tradition and Presbyterian In
It exists lo glorif). Clod and to work for the advanc¢m¢nt of Christ's King.dom throughout the Pdorld.
As a national Lhurch, It acknuwledges a distinctive c211 and duty to bring the ordinances ot. r4igion
to Ihc ￿'()ple in eve￿ parish of Scotland ihrough a territorial minislry. 11 cfroperdtes ￿'ith oiher
Churches in N'anou5 ecumenical bodies in S¢viland and twond.
In ordinary course.. services of worship are held each Sunday at 10.OOam' Holycommun
n is
Clebrated on th¢ 3rd %unday ot. January, Apnl, June and ()clober' Joinl Services are hld with ￿ther
churches in the "Braes" area during Hol). Wcck. the Cjuild m¢¢l.s each Tu¢day from OctolkT Io
June. andthe Kirk Session meets as and when required throughout the year.
Following a decisioii iii)I li) Lall
already staled the
is delFghlLd lo have ih
cr, the linked charge has passed into Guardianshi&. As
¥as apwinled Intenm Mod¢raior" and ihe LonbFre￿t1On
'.onlinue &$ our LA)cum.
03

'rustees' Annual Report (cont.)
Year ended 31 December 2024
The year has been dominal¢d with re-organisational changFes tn particular the idenlificati•n of our
lusler"
L￿Ul￿¢s1O11, Polii)viil aiid R¢adii)g & W¢sl4U41ter. The thi¢¢ Loiibffjie&Jalioiis l)l¥¢ b¢¢ii
getting to know each other by continuinb ihe practice adopled in 2022 of holdinL' Joint. services
Ihroub)hout thL' year. these have been well received. Despile continuingj uncertainty ai l)tesb￿ery
level il is anlicipated that.. ministerial and other 5UPWrt will be announced in early 2025. and Ihal in
the first instance repr¢s¢ntaliv¢s from each Church will be appointed - probably as a slanding
committee - lo managye ils protx)sed delivery In our local area prior to the torniaiion ol. a new Kirk
Achievements and l>erformance
Duringi 1019the refurbishment of the Church Hall bL"
an and a learn of iiolunteers hi% since
undertaken an L'xtcnsive ran&yL of minor works Ix)th insidL and outsidc of Ihc building) whil$1 major
works were undertaken by ou15idL c()ntraLI()r5 inLludin&¥ replaLinLI in the main hall both the healing,
syst¢m and wooden window fram¢s which had roll¢d with Ihe pas5ag>e ol. time. No furthor work,
exccpt Lssential em¢r&i¢ncy work. will bL undL'rtaken until thL r¢-org?anisalion is in placc. 11 bL'came
necessary 10 remove a Iree from wiihin lh¢ Church grounds a.s a result of siomi damab7¢. this cosi
£2.01 O and was funded by a gvrani from the General 'frusi¢LS of 12,000,
FinY4ncial Review
'I'he pnncipal source ol. linance conlinues to be Wtrl) envelopes aug7menied by Liift Aid &ceipis
from HMRC. In addition hall ILIS. which fLII into abL'yance durinbi th¢ pandemic. have resunled and
&i¢neral¢d receipts of £12.370 in ?U?4.
rollow'in¥ adNici from thc GcnLral TrustLc&i4w' Dcpl. and ihc Prcsb)'tcr), thc Mansc r¢mains
unoccupi¢d and IhL Session is not aclivLly lookinb) lor a tLnanl. NonL'thele5s 1115 a .5ignificat* drain
on our financial resources and consid¢ration has io be given to 115 relLnlion
The Cjiving to Grow requir¢ment for 2024 was mei.
Reserves Policy
It is the Trustees. wlicy to hold reserves of approximalely six months expenditure. At th¢ ye
the Church held cash funds of £11.370.
rcnd

O()l?Jl?
'I'ru5tees' Annual Report (cont)
Year ended 31 December 2024
Statement of Trustees, Responsibilities
I he members ot. the Kirk *5sion / Congrregyaiional 14oard rn￿%1 prtpare linancial staleme
s which
give .suflicicnt dLtail Io LnahlL an appreciation ol"Ih¢ Iransaclions ol.the Church during) thL financial
ycar. 'I'hc mernt￿.rs of IhL. Kirk SLssion I Congrcgatinnal Board arc rcstx)n8ibl¢ for keLPi￿ proEKr
accounting records which. on rcquesi. must rLflLci Ihe financial rrt)silion of the Church at Ihal lime.
This must b¢ don¢ lo ensure ihat Ihe financial staiemenls comply Hiih Ihc Charilies and Trustee
Investment (Scotland) Act 2005. Ihe Charities Accounts (Scotland) Regyulations 2006
and thc
Reg?ulations Anent LongTrrcgalional Finance approved by the (i¢neral Assembly of ihe L
urch of
Scotland in ?0117. 'fhev are alsu restKJnsibl¢ for safegwardingi the asset5 Ot- the L'hurch and nlust take
reasi>nabl¢ sleps tor the prevention (In(bur deleLiion ol. Iraud dnd uiher irregularili¢s.
Approved by the .1 ruslee.s and sigmed on their behall.,
DAte . 9th .lanuarv 2024
V5

Independent Examiner's Report to the Trustees of Laurieston Parish Churth
I rL'p(Trn ()n the accounis ol- Ihe charill. lor ihe %"ear ended i l December )014 K'hich are sel oul on pages 7
to l?
Respeetii'¢ re%ponsibilities of trustees and exgminer
The charilj's tru%tLK-s are responsible lor Ihe preparation of the accounls in accoTdance u'ith Ihe terms of
the Charities and TrusteL. Ini"cstmenl (Scotland) Ilci 20Ui and the C'.harities Accounts ISLoiland
Regulations 2fJ)6.
The charii). Iru51ee5 consider ihat th¢ audil r¢quir¢m¢ni of Rcgulaiion 1011 I (d) of the Accounts
RLgulalions does nol appl>". It is mi. resrK)nsibilil!' io examine the accounis as required unaer scctioii
4411 I IL l of thc .4cl and lo slate ￿'hether particulaT mallcrs have come to m!. allenlion.
B#sis of independent ex#min¢r'y slalement
An LXiimiii4ltion is iarried out In aLL()rdJnLL' ￿'Ith Regulation I l of ihe Charities Accounts Iscoiland)
Regulalions 2006. An exwninalion inLltsd¢s a rel'i¢￿ of lh¢ aLLuunling reLords kepl by the Ch￿ltY and a
Lotnparison ol- the accounts presenied w'iih those records. li also includes considerdlion of art! unusual
items or disLlosures in the accounls. and seL"ks e.Kplanations from the trustees concemingl an). 5ULh
mallL'rs. The proLedures undertaken do nol proi'ide all the ei'idence that ￿'OU[d Lk. required iy an audit.
and ¢onsequentlN' I do noi ¢.xprc5S audil opinion on the i'le￿. li'en bs. Ihe accounis.
Independent examiner's statement
In the course of m), examination. no maller has come lo m!, aitention
hiLh biives me reasonabl¢ cause 10 beliei'e thal in an). maierial r¢speci ihe requirements..
to keep dLLounlingi records in accordance w.iih Section 44 (1)(a) of Ihe ?005 Aci and Regulhiion 4 of
the 2006 ALcounis Regulalions. and
l() prepare accounis w,hich accord i%iih the accounting7 Tecords and compl!, ￿1th Reg)ulatioi 9 of the
20(16 .4Leounts Re￿￿ulatIonS havc not been mel. ur
lo whiLh. in m) opinion. attenlion should dram￿ in order lo enable a proper understand
accounts lo k reached.
gofthe
Natne
Address:
Dat¥
l +/oJ
202 5-
06

Laurieston Parish Church
Recei
ts and Pa
'ments Account
Yegr ended 31 December 2024
Ob?3J3
l.'Drtstricted Restricted
EndoT¥m¢ol
Funds
Funds
Funds
Totar
Total
2024
2024
2024
2&24
2023
Recei
r*o¢t
Donations
twcies
ActiNities for Generarin¥ Funds
Bank & De￿51t interest
lllvestrT￿t income
24.308
3.707
28.
30.289
24,308
3.707
28,015
30,289
Reftt￿ of prthni5ts
Sale of assels
Sale ofinve5ttn￿ts
Grants
12.370
12.310
7.380
Receipts from General Trusiees
Transfer of Unton Balanct
Other Receipts
Tot81 Recei
36.678
5.707
42.38
37.669
meDts
c.osts of generating funds
Charitable actiTr'ities
Governance costs
235
231
49,50
230
44.393
2.818
2.296
54.107
Totsl Pa ment5
44.6?8
2.290
Excth5 of Receipts over Payments
for the year before transfers
-7.950
2,889
-2.296
-7J57
-16,668
Transfe
Exceys of Receipts over Payments
Tor the yegr
2,889
-2.296
-16.668
07

. Laurieston Parish C.'hurch
Statemenl of Balances
At 31 December 2024
00?3Y;
[lTrreytrhCted Resiricted
F￿Thd5
Funds
Tota
2024
TotAI
2024
2024
2024
2023
ote
B#Dk & De
Sit Balances
Bank & dewsii b￿anCeS
brought fotward
-17.725
20,955
18.127
35,295
Movemenl in year:
Ex(¢ss of Receipts over PaiThents for the year
-7.950
2.889
-2.296
-16.668
Bank & deposit balance5
c8m¢d torward
18.059
18.627
InvestmenL4 41 market value
(cost £ KXXXK)
Assets
Gift Receivable
Cost of repair not yd billed
The accounts were approved by the Kirk Session on January 2025
For and on behaifofthe Kirk Session
Session Clerk
Treasurer
08

Laurieston Parish Church
Statement of Bglunces
Notes to the Aecounts
uc>? 3y3
l. Trustee Remuneration and Rel*ted P*rtv TranvACtion$
No Iruslee received any remuneration or reimbursement of ¢¥penses durin¥ the year.
No truslee ur a ￿TsOn related lo a trustee had any personal Interest In any contract o
enlered into by th¢ charity durinbj the year.
2. Movements in b"und5
transaclion
A¢iJa
Af31 Dee
2024
Receipts
Payments
TrAnsftrs
2024
lInr￿trIettd funds
Gen¢ral Fund
-17,7?5
17.725
36.678
36.678
44.628
44.628
Restricted funds
Fabric Fund
-25.675
5.707
5.707
-2.818
.2,818
18.286
18.286
Endowment funds
Thc Mc(ir¢¥or/lJlaLk Lewies
20.955
20.955
-2.296
18.ti$9
Totgl funds
18.627
42,-18.5
11.270
ses of R¢strict¢d l*unds
Fahric Fund.. Th¢ Trusiccs have sel aside fund.s for Ihe mainlenance of the Lhurch PrO￿rtY
se5 ofF.ndowmLnl l.-Ltnd5
Incumu from IhL ML(iregb()rilBlaLk Lesyacies 15 lo be used for th¢ maintenance of ihe Church p operty
09

U072P2
Unrestrified Rdirieted
Funds
Funds
2024
Endowment
Fknnds
Total
Toell
2024
2024
2024
2023
3. Analysis of Donations
WFO Scheme (non (lift Aid)
(lift Aid Donation5
T￿ Recovered on Crt'ft Pid Donations
Ordinary Offerin85 (Open Plate)
Other Offerin¥s. Dollaiion5 eic
2.880
14,970
4.798
1.660
2.A80
14.970
4.798
1.660
3,707
28.015
2,882
15,778
5,248
1,707
4.674
30.289
3.707
3.707
24,308
4. Analysis of Other Ineome
Reniai of Premises
Receipt$ from General TNst¢¢s
12.370
12.370
2.0(K)
14,370
7.380
12,.370
7.380
5. Analysis of Payments
1.'08ts of %ener4tin% funds
offerin￿ en*¢lopL'y
235
235
C".hgritgble 4ctivities
iviny li) Grow All￿4110￿
Presb￿ery dues
mini￿er.$ expenses
Pulpit 5uppIv
her 51affing cosis
Fabric repair5 & mainienance
Fl¢ai and li¥ht
Insuranc¢
Other buildirig ci)st5
Printing. siaiionery and postage
her expen5e$
10.066
506
10.066
506
674
30
8.860
8,860
2,.38S
7.136
2.430
3.201
16.156
2.786
2,010
2.296
16.156
2.786
2..190
.3.719
<K)7
433
808
808
l.t>26
44..11}3
2.818
49.$07
Governance co.¥t$
Independent examiner's fee5
Other payments
Pu[Ch￿ ofassets
10

)0? 3p?
. 6. Minister's Stipeftd
All Church of Scotland congregations contribute lo the National Stipend Fund which b4rs the wsts
ofall ministers, slipends and employevs contributions for national insurance, pension and Pousingy and
loan fund. Ministers, stipends are paid in accordance with national scales. For the year L¥tder review
Ihe minimum sliFnd was £xx,xxx (2023 £30,135} and the maximum stipend (in the fifth and
subsequenl years) £Lx,xLx (2023 £37,032).
1024
2023
7. Collections for Third Parties
Scottish Bible Soci¢ly
Chn'slian Aid
Eic

'APPTr'NDIX
FUIYDS HELD 01% BEHALF OF THE C"ONGREGATION
'I'HE LHlIRC.'H Ob, SCO'I'LAND GTr'IITr'KAL I KIIsi'EES
2024
2023
LAPI I AI, ACLOiiN'I'
Credit Balances held al 31 Dcccmber al cost
Market Value of Balances at 31 December
KTr'VEIILIE ALLVLIN I,
Credit Balance at 31 December
601
601
I'EMPUIL4RY ALLOIIN I,
Credit Balance at 31 Decembcr
12