The Church of Scotland Alloa Ludgate Church CONGREGATIONAL REPORT AND ACCOLYTS 2024 Congreglltion No: 231388 Charity No: SC007605 Reference and Administrative Information Charity Name: Charity Registration Number= Alloa Ludgate Churcb SC007605 Congregaiion Reference No.. 231388 Conlacl Addre55 (Treasurer).. Principal Otrice-bearers Parish Millister: Session Clerk: Clerk lo the Congrryd¢lon41 . Board Treasurer: Independent Ei8miner: B*nkers.' StFcct. .411oa FK 10 4CIW Trustees The Tnislees of Allnh l.Iidgate c.hurch are the Minister, members of the KI￿ Session and members of thi CnnLircrT2tionil fjo;Ird. Page 2 Trustees, Annual Report Year ended 31 December 2024 Structure, Governance and Management Governing Doeument The Church is administered in accordance witb the tern]s of the Deed of Constitution. Recruitment and Appointment of Trustees Mctnbers of the Kirk Session and the Congregational Board ar¢ thc charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congreLTation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congyregation are invit¢d to nominate individuals who are believed to have the skills and commitment to contribuie to the management affairs of the Church, to become menibers of the Board. Board Mtmbers are then appointsd at ihe Stated Annual Meeting and serN'e for a period ot'three years after which they must seek re-election at the next Stated Annual Meeting. Organisatiooal Structure The Kirk SLssion ts rc5ponsible for Ihc spirittial affairs within the church and is chaircd by the Minister. The CungFrc&Fational Board is rcsponsible for and dcals with thc busincss matters of the Church. Althougli the Board has overall responsibility for managFement issues muLh of ihL det8il is carried out at cornmittee level. There are two standing committees of the Board, Finanee and Propety- Teams have been appointed from the Trustees and members of the Congregation lo organise and deliv minisiry of the church to the congregalion and wider community. These are.. Worship. Youth, Coinmunication, Pastoral, Faith Journey and Fundraising/Events. These teams encourage the participation of the congregation to serve. The Board and Session meet separately six times a year and the committees meet aq required. Objectives and Activities The Church of Scotland is Trinitarian in doctrine. Refornied in tradition and Presbyterian in polity. It exists to glorify God and to Ivork for the advancement of Christ'5 Kingdom Ihroughoul the world. As a s]alional Church, it acknowledges a dislinclive call and duly to bring the ordinances of religion to the people in every parish of Scotland through a terrilorial mAnistry- It LU-op¢rales with other Churches in various c¢umenical bodics tn Scotland and bcyond. Worship is conducted ci'ery Sundav morning at 10.30 amwith thc cclebration of Holy Cornmunion on the first Sunday in March, Jiine. Septernber and December. The services are usually conducted by the Parish Minister although in limes of vacancy, holidays or illness. services are conducted by eitlier a locurn minister, a Mtnister who provides temporary pulpit supply OT from time-to-time members of the Worship Teain. Page 3 Trustees, Annual Report Year ended 31 December 2024 (cont.) UndeT nornial conditions 'FooElightz' for children aged 3 and over meets every Sunday during school term times. Currently there are no children attending Footlightz, although children that do attend Sunday morning worship can be supervised in a quiet corner of the Sdnctuary. All Safeguarding regulaltons are complied with, and 2 Safeguarding OtTi¢er is in place. There is a good connection with the uniformed youth groups that meet in the Hall. The Minister is the Chapldin to the Boy% BrigJade aiid Ihe Guiding and Scoui organizaiion.8 play a regular part in church activities. The Church hosts the local Primary School end of icTm services. Teas and coffees are served after Sunday Service on ali¢rnate weeks 50 that members of the congregation can enjoy fellowship logJethor. During the reported year, pastoral visiting has been maintained. The Minister and Pastoral visitors have visited Chiirch members and their tamilies who are in hospital, house bound, or in need of pastoral support. Pastoral visiting by others in the congregation, whether Elders or Pastoral visitors is currently being revised. Bible Study groups are tom]ed al various times in the year for short lerni Bible study. During the year both Lent Bible Studies and Christmas Bible Studies were well attended. Objectives ofthe Church Teams The Communication Team organise the production of the website. the Church magazine. the Sunday Iniimation sheets and promote Church functions through publicity. The Youth Team organise cliildreii's and young people's leaming in the Church. The Worship Team work with the ordained minister to produce occasional worship events. The Pasloral Team organis¢ and deliver visits to the m¢mbcrs of Church. Thc team ¢onsisis of members of the Board and Session and m¢mbcrs of th¢ congrcgalion. The Fundraising and Events Team organise evenls- lo raise funds towards the general running costs of the church and to introduce a social element for our members. The FaÉth Journey Team promote adult learning within the church including Bible Study and visits. Other AssocAated Church Groups The Alloa Gulld ha5 had another successfiil year with ￿ndraiSing for the Guild projects and a friendly and sUpporti￿.C community has developed. It meets fonnightly with guLSt spedkcrs and fcllowship. The Tr riendship Cuild meets fortnightly on Tuesday afternoons and provides fellowship for older people. This is an eLum¢nical gFroup which enjoys guest speakers on a vdriety of topics. Page 4 Trustees, Annual Report Year ended 31 Decejnber 2024 (cont.) Achievements and Performanee Congregation statistics Ai thc ¢nd of DuLeinber 2024 Ihcr¢ were 190 ineinbers on the communion roll. 4 comiT)unicanis were removed from the roll by death, and I by transference. I'hcre weTC O bapli%m in the Church. Kirk Session Thc Session mecls apprnximalely 6 time8 a year for nornial biisincss. At Session meetings Worship.. Pastoral issues. Youth and Children's outreach and Faith Journey are discussed. Worship is recorded and published on Facebook for thosc who arc not able to attcnd in person. The Session COfAtinue to be in discussion with presbytery regarding the Presbytery Mission Plan and 115 implementation in Alloa. This year a working group from Sl Mungo's Church and Ludgate have discussed what a Mission Plan rni￿t be tor a united congregation. To date, this has not progressed furtlier. Congregational Board The Congregatiolldl Board eonveneg six times a year for ordinary busiiiess when recominendations from the standing Committees and other relevant iiiattern are dLbal¢d and ncccss&ry actions approNed and &¢tcd upoll. Thc cl¢¢tcd mcmbcrs scrvc on onL uf thv standing commilleLS or i¢ains dnd arc cxpILtLxI Iu ds5isI al Sunddy worship by attending th¢ church doors and uplifting and counlingy the offering. The Parish Magazine is published quarterly and has proN'ided a valuable ¢ontribution towards communication within the ¢ongreLFation during the period of thRs report. The Property Committee continue their programme of maintaining church property and the Manse. In 20?4 there have been a number of repairs to the fabric of thc Church building and Manse. The Finallce Commitlee undertake the financial planning and reporting. This is done at ei'ery Board Meeiing. Mii$ic in the Church Ihe Organist provides mu%ical accornpanim¢nt during Sunday worship and at funeral and wcddingJs whcn required. anil provide covcr ti) when necessary. The Lewis Organ. although playable, remains in a poor slat¢ of repair. Community Links The halls of rhe Church provide a valiiable resource tor local ¢oiiirnunity groups. This vear the halls are now being fiilly used again by Rainbows, Brownies, Beavers, Cubs and Boys Brigade for weekly aciivities, and other Community Groups use the halls on a weeklv, monthly or occasional use. The Church ¥ontinues its elose links with The Gate Charity. and provide use of the halls and kitchen .h¢n necessary. The MinÉster continues to support thosc atteiiding th¢ Soup Pot at Thc Gate and menibers of the ongregation ure not only som¢ of the Trustecs of th¢ Gale Chdtity. but (Ilso regul¢trly volunieer. PRge 5 Trustees, Annual Report Year ended 31 December 2024(cont.) Financial Review As can be seen from the Receipts and Payments Account, the total income for 2024 was £61,797, with a total expenditure of £81.165, leaving a deficit for the year of £19,368. This is a major change from the prewious years, sutylus of £46,390. The major reason for this. of course, was the very generous bcquest and donation we received in 2023 of £56,669. We have received no beque%ts or major donations in 2024. When we take out the extra income received last year and compare that figure with the income generated this year, there is a drop in inconie of just over £4500, which is a worrying figure. Thc figiircs for thc donaiions from the congrcgation havc shown a slight increasc, but mosl of thc other sources of in¢omc h3vc fallen ovcr thc pasl ycar. The amount wc rcccivcd frorn thL' rcnlal of our halls and kitchen has fallen by almost £4000, the main cause of which is the loss ot income from The Gate who stopped using our premises for the cooking of meals. The expenditure for the year of £81.165 shows a rise of £4,471 from tlie previous year. This is despite a significant reduetion on spending of fabric repairs and maintenance- down from £12,522 in 2023 to £5,250 in 2024. The increases in the Giving to Grow- the contribution we n]ak¢ towards the Minister's stipend and the wider work of the Church of Scotland- of £3,768 along with a niassive iiicrease in our fuel bills of £9,300. accounts for most of our overall deficit. Without any major changes in our income streams and with the continuing rise in coqts, I have forccasi for the COTning year, a deficit budget. Realistically, with such a large deficit in 2024, we can only hopc to rcduc¢ thi.s amount over thc next f¢w years. This ¢an only be done with your assistdnLc. by once again, rcviowing your giving and incr¢asing the amount yoii piit in the plato or your envelope or by increasing the amount you contribute through your bank account. As I have been inforn)ing the Board over the last few years and in parttcular in recent months, the cycle of spending more than we take in on an annual basis, is not sustainable, as the only way ot. covering these deficits is by r¢ducin&F our reserves and at the rate it is going, we only have a very small number of years left before we run out of ftinds entirely. Reserves Policy It is the Trnstees, poltcy to hold reserves of approximately 6 inonths expenditure including designated funds. We are currently able lo sustain this. The amount and purpose of designated fund5 are detailed in Note 2 to the accounts. Page 6 Trustees, Annual Report Year ended 31 December 2024(eont.) Statement of Trustees. Responslbilities The members of the Kirk Session I Congregational Board must prepare financial state]nents which giN'c sufficient dct2il to enable an appreciation of the transactions of thc Church during the finanLial year. The members of the Kirk Session / Congregalional Board are r¢sponsibl¢ for keeping prop¢r accounting records which, on requesL rnust ￿fleet the financial position of the Church at that timc. This must be done to ensure that the financial statemcnts COTnply witli the Cbarittcs and TnJsLe¢ Invesmient (Scotland) Act 2005, thc Charities .4c£ounts (Scotland) Regulaiions 2006 and the Regulations An¢nt Congregational FindnLC 4pprovcd by th¢ Gcncral .4sseTrbly of the Church of Scot14nd in 2007. Tliry also rcspunsible tur safeguarding the assets of The Chu".cb and must take rel￿￿nable st¢ps Ihe prevention and/or detection offraud and other irregulariknes. Approved by the Trustees 2nd signed on their behalf. Session Clerk Page 7 Alloa Ludgate Church SC007605 Independent Examiner's Report to the Trustcc$ of Alloa Ludgate Church I report on the accounts of the charily foT ihe year ended 31" December 2024 which are set out on the following paLFes. Respeetive responsibilities of trnstees and ezaminer The charity's Ini.%tee.s are reqponsible for the prepiaration of the accounts tn aLLordHnce ivith the terms of the Charities anil Trustee Investment (Scolland} Act 2005 and the Charities Accowits (Scotlandl Regulations 2006. Thc charity tsustees consider that the audit Tequircincnt of RL¥tsuldtioJi l O( l ) Id) vf ihc Accouiits RL8ulatii)nb di)Lb Ilot itpply. It 1% tny r¢swnsibilily lo cxdmir]e ihL dccoun(s as reqiiired under seciion 4411 I IL) of the ALI and to staiL' wh¢ther particulai. mallers haN'e corne io my attention. Basis ot independent ex2miner's statenient My exarnination is carricd oul in accordancc with Regulation I l of ihe Charities .Iccounts {Scotland) Regulations 2006. An examindlion in¢liid¢s a rewiew of Ihe accoiinlingy rLLords kLpi bs". (hL Lhdrity and a ¥OTnparison ot the accounts picsL'nicd wÈth those records. It also includes consideration of any unusual itenis or disclo%urcs iii thc dccounts. and scek.f explanalion8 trnm the rni%tee8 tnnceming tiny SULh mund Dc¥ignai¢d Friimdship Guild Fund 565 919 1S441 12(M>l 440 58.238 01.364 433 38.870 Restrlcted funds Roof R¢pair Fur.d Oigun ￿-v￿a 200 {200} 23.726 23.726 46 14hl 1621 Si.P4iid Fuiio {biwaril Paii)n% Mi&%ion 62 5,714 5.714 374 13741 F.ndoiwment fuiids P.Grdy Le¥￿cY M1ss Nqm Mont¢iih Hcquest Mrs S Lindsay Bequest 5(M) 26 14 Q6} 5(XJ 500 59 1591 500 Tf)tsl funds 8&178 61.797 181.1651 68,810 $esof Énd(bMm¢nt Futtds ]nLu1r￿ fii)i?i ihv P.Gray Fund is Iv bc tu eiilidnie dir CJ¢n¢r&l Fund MM Monieiih HLyuetii is lu bL ￿5￿1 iu thetiencral F'und nc01￿ r]yMllM￿ S Linds8v Bcquest is EO b¢ used iofund siipcnd Pur osts of Re4rttted Church RLK>f RepairTrund.. This is a fund to he us¢d forrepAltslu Church Roof Organ Fund.. Thi% 14 3 tund forihe repairand upknp of Ibe 4rg2n Floiver Fllndimiss M Lmiichelll.. this is a fund 10 bc uscd purchos¢ of Flowers SiiptrLd bund (miss￿ sib￿artI." This a iund iobu usd towards %tipelld Patotts Mi&sion .' Th15 is ¥ fund is lo bc US￿ for Ojtreach in the eomnJLmity of ALLOA Page 11 ur of Dcs nalcd Tr'tsnds G¢n¢r41 Fund. Tliis is a fund lo b¢ used for the ￿neral dJ}' 10 d&y rnnntng of Ih¢ Church. FabriL Fund.. The Trusieti hai'e sel asidv funds far ihe mainienance of Ihc church pr()p¢ny. The under noled ¥mups have funds wljich ate used lo stspport 4ppropri&* fellowship actiVlti¢s %4'iihi)J thcirow'n Pro￿ Friendsbip Guild U*re$irle¢ed Fund5 Restricted Endowmtnt Fund5 Funds 2024 geDer*l 2024 2024 2024 2023 3. Analysis of DonAtlons WFO SchLmc ( Gill Aid) Gift Aid Donations Tax R¢cov¢r¢d on Gift Aid Dollations WFOlnon (lift Aidllopen plaie Other Offerjngs, Dollalions ¢tL 13.470 20.571 7J47 7,782 641 13.470 20.571 7.347 7,782 21.3(M) 8.779 6.889 55.864 4. AnAlysls of P4}'meTht5 Cost5 Df generatlnR funds Oftering ¢nY¢lope$ 163 163 163 163 163 Charit8ble actiiitles Givjng ro Grow Pr¢sbJiery dues Mirtisier% iravel Pulpil Supply Othcr siaffing ¢osts Fabric repaiTS & mairticnance Council Tdx garJilccVphone Insur8n¢e Organ & mwsi¢ PTint¥ng, siationery and postag¢ Othcr cxpenses De5ig5Jated Fund$ 37.h92 1,073 960 100 37.692 1.073 960 33,924 1,005 375 3,884 5250 3.(k57 20,9.17 5,932 3,8X4 5,250 3,067 20.937 3.252 12,522 2,982 11.637 5,415 75¥ lJ63 844 ,263 844 1.757 1.587 76,531 1,002 81,00: 76,694 Pag¢ 12 S. Minister's Stipend All Lhurcl) ol. Scotland Con￿e￿at￿OnS conthbute to the National Stipend Fund which bcars the COSL% of all ministers, stipends and empltsyels contributions for national insurance, pension and housing and 108n fund. Ministers, siipends are paid in aL¢ordanLE with the ndtional stipend scale, which is related to years of service. For thL ye