The Church of Scotland Bo'ness Old Kirk TRUSTEES, ANNUAL REPORT and RECEIPTS and PAYMENTS ACCOUNTS 2024 Congregation No: 221330 C.harih' )0: SC 008191
Reference and Administrative Inforniation Q'harih" Name.. Bo ness Old Kirk C'harits. Registration NumbLY: SC"008191 C'ongregation Refcr¢ncL IN'O: ??l*?O ('()ntaLI .Qddress-. Trustee Bankers ligyh StrLCt l."a]kirk
Trustees, Annual Report Year ended 31 December 2024 Structure, Governance and Management Cyol'erning Document ('hurch is admtnistcred in aLLordance 1th thL ternis of the I)eed of C'onstitution I:.nilm" Fonn. Recruitment and Appointment of Trustees MLinbLrs i)f the Kirk. %L"%%i()n the charit!. iTUStLes. llie kirk. Scssion mLtntKrs are the L.IdLr% ot th¢ church and (e LhosLn Irom th()5L' membLr.q ()f the church ii'ho arL' considered to haN-L ihL appropriatL Ljifts and skills. -l-hL" ministcr. ii.ho is a membLr ol.the kirk %Ls%ion. is elLcled b!. thL congre(yation and inductcd b!. l)resbN'ILn'. Organisational .4itructure 'I"hL Kirk %ession M'hich meets approximatel)" ten tim¢s a l.ear is responsible for.8piritual affairs iiithin thL LhurLh ith L.g.. ficlaI and pro% matters bciniJ L'i"entuall!" d¢lLcJated to appropriate teams. Objectives and Activities 'I'hL C'hiirch of Scotland i5 Trinilarian in di)ctrinc. KefonnLd in tradition and PIL8bN'tLrian in p()litN'. It eiist% to gJlorif!" God and ti) ii.ork for the adi'ancemLnl ()1" C"hrisl s Kinu .di)m throu<yhout the ii"orld. A.% a naiionqL I ('hurLh. it ILknoii'ledgFLs a disiinLti&'L call and dut%- to bring thL ordinanLL'S of religion t(} thL peoplL in L'l'Ln" parish ol- %LOtland through a terriiorial ministy.. It c(Foperdtes iiith other C"hurches in i'ari()us ecumeniLal bodiL% in %LOtland and k"I'ond. Year ended 31 December 2024 Il'orship LontinuLd to tsk"¢ placL' ii"eeLI!' and on a Thursda!" miirning for a half hour informal 8eTh.'ice folloii.ed bi. tilloii"ship. tea. L()IliL' and panLake% in the hall. NumiK'rs at both sen.ices hai'L rcmained steridi". %undaN' ii"orship has LcintinuLd to be streamL¥d througih fac¢ IK)ok. -l-hL SLn'iCLS hai"e LonlinuLd to dL'i'Llop tl) l"k to be mLanincFful to all and ii-LrL interaclii'L and inlc)nxal tn naturL' ini-oli-incy mLmbers of thL congyrL'LFaticin. in thi Bible readinJ and l¥adinL¥ the coniJfL)iJation in it% pra!"Lrs tc)r ()thL'rs on a rola basis. -I'h¢r¢ iN"(L% al80 the jo!. in thL trKutumn of prLseiitino eight l--Iders ii.iih long sLTh-iCL' CLrtificatL"s lil'o of "hICh ii-LrL' lor i l l-ears 8¢rn"iLL as F.'Ideri in thL" ()Id kirk. 11]LrL arL' opportuniti¢s for felloii.ship <a m().81 (if th¢ c()nLifL"L7ation L'nji)!" sta!-in(F aftCT churLh t() tJaihLT liir tLa LOIILL and a blLthLr as thc t"Llloii-ship continui"s and also f()r thL' tnonthli. 5()up lunLhLs in aid c)f LhurLh liinds. -l-hL ()pp()rtunities for mtdii'L'Lk fLlloiNship ofc'rnft Lafé and (Juild. continuL to be populat. "I"hL ()nL' arL"a that has still not rL"sumed and LolliinuL'S tc) be a sour¢¢ of rcgvrL"l is the "0[K 1th childTLn and l.oung PLopIL ii-hich li.as sci tnULh a bic> part ()I"the ministTh' pre-cni"id.
Trustees, Annual Report Year ended 31 December 2024 Year ended 31 December 2024 (cont) "I'hL' relationship m.ith the ? priman. schools has continued and the minister is in both primar5" schools retFularlN' but therL' is no proi-ision for children and !'()un(s ()t"hig%h school age and • people iiithin thL' life of the concJrc&yation. There is onc )-'oung PLTson primm" scbool age children IA'ho come rcoularls" to church and the minister alM"a)'s inLludL's thLm and cLILbratLs them iiithin the life ofthL ¢ongrcJtion. It conlinues to be r¢gryet that therL is no Lhildren s and 5.ounq peoplL s ministTh" happcnino ill the Old Kirk for ihe time 1n{ Xl L hai'c LontinuL.d to extend loi'e atld care to those in the parish and beN"ond and hai"¢ continued is'ith the ii()rk of thc Trood Panln. bLygyun in 2020 in response to the Pandemic and ii.ere delighted to collect 4uain for the Bl!tthsw"ood ('arL %hoLbox appeat. ()ur building ii"a8 iiell used again through()ut the N'car for diifcrcnt ci-cnts and it.s aliia!"s good to ii"Llcome rLgyulars. YC'I)S and Kinneil Band back for their annual concerts. ThL buildiniy is used tliroughout thL Ii"L'Lk b!" dil'tL'rLnt communits. ori)ups- Rainboii-s. IlA. N.4. Bo ness BLlle8. 11()me Start and othcrs use the buildingF II"L'Lkl!' and IhL buildinLY is uscd b!. othLr LomTnunity" groups throughoul the 2ls a Parish ('hurch M"e exist for all of the people in the parish: this l.ear hai"e been ablL to articulate our i'ision to h£, (i gr()ii'ing <'12iirL'li ii'lii£'li i.¥ i'É'pilred circ)iiiiclJc'.s'ii.f. -s'£'n'iiix un(Isiipi?i)rlipig ih£' £'(?nllllllFiiII' 17Liidc' I117<10111.%iilc' Ihi, c'liiirc'li. F.-Fl£'C)tiraxinR i)iiv unotlier iii.iiyirilil xroii'ili. ii'L' ii'ill he u c'liiirc'li ii'liic'li ii'elc'oniL'.I'. Ioi'c'.I' IIFILI iiiirtzir¢p%' Achievements and Performance -11]erL hai'L' bL'L'n ongvoing discussions throughout the I-car about the future of the congregalion in light of the LurTL Tht round of PrL%bi'tLri' IlsSIOn E)lanninc7. Thc Pri8b!1Ln' Plan ag?rccd in .4pril and thLTL 18 noii. a draft 3asis i)r I IniL)n l)ocwnint ii-hiLh h&% to bL' aLFrLYd b!" tx)ih kirk %cssions and ihLn thL're iiill bL cc)ngyreg>ational i-()ÈL's f(Ir eaLh Kirk %L'%.%l()n. The PresbN'tLn- l ? l approi-al of IhL Draft B&si% of l.'nion DocumLnt 1.% aiN"ilited d Ic)r the TllL'LtingF% for thL i-otincy t() tK' arranged. In thc Ml,tIML. reoular joint Nl'orship iiith the lil-o Lon!JrLQcltic)ns h&s b¢Y'n set up ii-htch altcynates betti-een thc 114.1) Churches. F"oll()iiingy a N-ole thL dL'cision regarding, thL namc of the 15nited C'hurch iiis taken li.hich li.as llo.ness Parish Q'hurch. Ils il Stands. the plan is f()r a union of the l)Id Kirk Si tlndreii- 8 LhurLh. but ii.ith onli. ()nL Tninisler of Il'()rd and %acramLnt and ii-ith thL' inLlu8icin (?I"thL' P&1h ()rc'arridLn. ii'ho hai-L lak-Ln thL dLLi%ivn to dis8c)li'c. it is fcli that this is not L'nough ministLrial supp()fl. And all ()f this still has [() LF() ti) a i-otl of the _ L()n(JrL"gFalic)ns. It's .%L'I'L'n !-Lars sincl the NlinistLr acLLPted thL' call to Bo ness ()Id and Lontinue.s to thank knd for thc ii"ondLr and prii'iIL'LIL {)1" bL'ill(T thL' tninistLr. %hL fL.It 5UPPOrted and cnc(iuraged b!. IhL Longyregation in hcr ministn. and 'aluLd th¢ir loi'e and friLnd5hip JLatl!". IloNI"Li'¢r. durina thL I-car th¥ minister felt thL Lall to pasliirL% n¢N' and ei'Lntuall!' acL¢'PtL'd thc call to thL' PdfishL.% of .%lull and lona Irom I, IkcembL"r ?0?4. I'his h&% bLL'n a i'Lar ot" ni1. blL'Ssing75 in ihL lifL ()I"the LonLyregTalion. bui thL'fL hai-l. also b¢¢m 81)me n(Ites of dL¢'P sddnLSS li.iih ihL di'ath ol. sc)mL' mu¢h IoN-Ld. lonL7 Standing). niLmlK'rs of the LonurL'cvation and thLir loss lias fLli keenli..
Trustees, Annual Report Year ended 31 December 2024 Achievements and Performance (cont) Waiting is hard ... it's hard to keep up enthusiasm when the future is unknown aDd the road isn't clear on the way ahead. 13ul. the Congiegatioll haN"e rcmained faithful to thcir callino to be the Peoplc of God in this place and to loTre those around thcm. Th¢ ¢ongr¢gaiion is richl!, blcsscd V*ith rnall tsiftcd pcoplc within it, and this vcry much on display at the end of the vear when the congreoation ii."ithout a ministCT. Adiient and Christmas are busy seasons in the lrfe of a congregiation but two of the Elders. on¢¢ again prepared and led all of the rnany Sunday and Qxtra seasonal seTriccs wluch w¢r¢ apprcciaicd and cnjoycd h, Ihe Longreg<ltion communils.. (iod is good and has been faithful to thc congrcgatAOn. In all of this can be seen the God of love at Work in tbe lif¢ of th¢ Congregation and they continue to look forward to the ways in which God will work within them as they jotunev and see FAthcTC God is Icading thcm in the fUlle. Financial Revieiv Although mcmbcrs arc contiuually b¢in8 encouraged to moi'¢ away from FWO to Slandin&) Orders there 'aS only a vcry small ovcrall incrcase in offerings in 20?4 of £479. llowetr, the offcrings by standing Order incTeased by £2746 but th08¢ made by Tho fell by £2267. As in Pre105 l'ea based on a statement at 30 November, the church thougbt that once ag&in lontributions to GiIng Grow had been met in full IoLyelher 7th ail other comniitments and account8. How¢vcr, in January 2025 it cam¢ to light th there was an aclual shortfall whiLh was paid in the vcry early part of 2025. Reserves Poliey It is the Trustees, policy to hold as much in the wav of reserves as possible. At the year end the Church held unr¢stricted tunds of £26486 made up of a cany forward of £11022, £9050 held in reserves and £6414 in an Income Pund 'rhe L hurch also held £42546 of restricted fund5 wthich have been provided for the purposes specified in Note 2. Risk Management lle Church has a Risk Managemcnt Pnlicy in place. There are always Ssible risks i.e. Reducing funds as older memkrs dic InLrcasing cxpcnditUTC in both day ti) day running cosLs and maintaining butldings Failing to m¢¢t th¢ incr¢asing levels of regulation Arcas of Tisk are discuss¢d at Kirk S¢ssion m¢¢tings and it Is hopcd that changcs in the Parish oi'er thc noxt year will help rcduce an}, risks that arc presented to us.
Trnstees, Annual Report Year ended 31 December 2024 Statement of Trustees, Responsibilities Thc mcmbcrs of the Kirk Session must pr¢paJE financial stateTnents which gIe sufficient delail to enable an appr¢ciation of the transactions of the c.hurch during the financial year. The members of the Kirk Session arc responsible for keeping proper aL'counting reL'ords wbicl¥ on request: must Teflect the financial position of th¢ Church at that time. This must b¢ don¢ to ensur¢ that thc financial siatemenis comply 7th the Lharities and Trnstc¢ Investn]ellt (Scotland) Act 2005. the Cbaritics AccounL8 (Scfjtland) Regulations 21K16 and the Regulalions Anent Congtegationai Finance approTred b>, the General A&8etnbl) of the Church of Scotland in 2007. They. are also responsible for safeguardin8 the assets of the Church and M$( take reasondblL' steps for ihe prevention <LtLdlor detection of fraud and oth¢r ]rulaTiti¢s. Approved bv the Trustees and signed on their behalf. C'.lerk Date 0710512)
Bo'nes5 Old Kirk SC LTh)8191 Independent Examinerfs Report to the Trustees of Bo'ness Old Kirk I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 8 to 12. Respective responsibilities of trustees and examiner The charitrfs trustees are responsible for the preparation of the accounts in acmrdance with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts {5cotlandl Regulations 2(Kl6. The charity trustees consider that the audit requirement of Regulation 10111 (dl of the Accounts Regulations does not apply. It is my resKX)nsibilty to examine the accounts as required under sethon 44{11 (c) of the Act and to state whether particular matter5 have come to my attention. Basis of independent examiner's statement My examination is carried out in accordance with Regulation 11 of the Charitres Accounts (Scotlandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the account5 presented wtth those records. It also includes consideration of any Ufbusual items or disclosures in the accounts. and seeks explanations from the twstees concerning ny such matter5. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently I do not express an audit opinion on the view 8iven by the accounts. Independent examlnerfs statement In the course of my examination, no matter has corne to my attention which gives me reasonable cause to believe that in any material respect the requirements: to keep ato)unting records in atcordance with SeCn 4411) la} of the 21x15 Act and Regulation 4 of the 2006 Accounts Regulations, and to ppare accounts which accord with the accounting cordS and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. or 2. to which, in my opinion. attention should be drnwn in orderto enable a proper understanding of the accounts to be reached. Date: 1613aas
Bo'ness Old Kirk Rccei tsandPa ents Account Year ended 31 December 2024 Ilnrestricted Funds 2024 Restricted Funds 2024 Endowinent Funds 2024 Total 2024 Total 202.3 Recei l)onations 4684) 2??? 491167 49606 7768 l.cEacies Actii'ities for CJeneratin2 Fund5 Bank &. Deposit interest Ini'estment income 2280 2507 470 360 499)) 300 54??? Rental of Ilalls Rooms Il'eddin¥s and Funern15 knle of ini"estments 7088 19?5 7088 19?5 1730 1950 RLLeipts from Csenerdl Trustees ()ther ReLeipts'. %peLial C'ullection l.ifl & Work" Pa)Inents ()Nianist 1.¢4Jdc! for ()rganisi Total Recei 107? 107• 60082 42)9 64349 69410 'menls C'.osts of generating funds C.'haritable aetii'ities Gos'ernance costs lio 590(K) lio 6?190 6C)i17 Total Pas"ments 3190 62340 69662 F.xcess of Reeeipts oi'er Pai ment5 for the Tr'ear before transfer5 93? 2069 ?009 Transfers F.xe¢s5 of Reeeipts oj-er Paiments for the l'ear 932 1069 2009 -2.52
Bo'ness Old Kirk Statement of Balances At 31 December 2024 Unrestricted funds Restricted fllnds Endowmenl funds Total 2024 Total 2023 Note Bank & De osit Balances Bank & depLY3it balances brouoht forward 25554 41477 1067 68098 68350 L ovement in ye2r: Exr¢s5 of RK¢ipts over PatTrts fur the year 932 1069 2009 -252 Bank & deposii balances carried forward 26486 42546 1075 70107 68098 Investnients at market vallle {¢ost £ 7414) 6636 11175 7711 7643 Assets Gift Aid Receivable Liabilitie5 Cost of T¢pair notyet billed 'The accounts were appTovcd by the KI Session on 07105,,25 For and on behalf of the Kirk Session Session Cl¢rk Treasurer
Bo'ness Old Kirk otes to the Accounts l.Trustee Remuneration Related Parli Transaction& Onc Trustee. the Minister, receii'cd remuneratioi ol"eipenses during ihc l'ear i.e. L ouncil T&i of £1947. Trai-cl Expenses of £1668 and telephone costs of £300. o TnLStce OT a peTson relalcd to a Ttee had anN" pcrsonal interest in an!" contract or transaction cntLred int() bl. the charih, dutintF the i'car. Mov¢ments in Funds -4t l Januan" 2024 At31 Dec 2024 Receipts Pa}'ments Transfers linrestricted funds GLiTreral Fund 2jij4 6008? 591iO 264%6 255SI 60082 i9150 26486 Restricted Funds IoNI-LrF'und Minibus I".und I,abriL I,und Elurr l.Lg7aL!' iio 1016 70 1811 1680 834 196) 196:, -196.3 j782? 378?? 41477 42>9 3190 42546 Tr-lldom'mcnt Funds Ross NIemorial l.und 1067 Total funds 68098 64349 62340 70107 Pur oses ol" l)L'sjc%nated Funds CJLnLral I"'und: lThis fid meLts thL genLral runnints costs of the church. oses ot" RL'Strieted l*und8 l.'loNN'Lr Fund.. 1111.% is a lund to proi'idL floii'L'rs for displaN- duringF SL'Th-iCLS of ii-or%hip. linibu% Fund: "I"his tund hLlps m¢X't an3" expensL"s associatLd iiith thL C'hurch minibus. I,abric Fund: This fund as5ÉSts iiith the cost of maintLUWLce and r¢pair5 olthe ChUrL hall% and maTh%L 4iirr l.LLiaci': This li'&8 donatLxl for the maintLnanLL fL'pair and upkLYP of ihL church buildin(7 and al%() thL maintLnanLL ()f thL. familN" LFrai"L of thL laic (iLxTrr(VL and N.laTh' Btjrr ()sLs ()1" E."ndc)iimL'nt I'und InLomL fr()m thL Ross NILmorial Fund is translirred to the Floii'er Fund ifr rcquircd. io
Unrestrided Reslrieted Funds 2024 Endowthent Funds 2024 Funds 2024 Total Total 2024 AnaRI"sis of Donation5 'l.-Cl Scheme 378111 (Jifi Aid tlotlations Tax RIcoi'Lred on Gift Aid tX)nations i806 ()rdinaTh ()fferinqs (Orth Ple) l)ther Ilfferinus. l)onations etc 2419 ?916 207) 694 ???2 -391 4684) 2222 49067 Anals"si5 of Pai"ments c.osts of generating funds Sni"L'Stmeni Manaoers lees i)rferin? eni'clopLS lio 14 C'haritable actii'ities (iiN'ing to (iroii. Pre5biier%' due5 24491 96) 480 1968 ?61 600 96) 480 1968 1941 600 99_3 480 ()utreach 1inister y eNrKnses linibus 1680 Pulpit suppl}. Funeral C"oi"er l?60 ()Ilier staifino costs FabriL repairs & mainiLmance C'ounLII Ta lilo 7g88 1947 98)7 9?87 84 1410 774 1947 98_$7 9•87 84 1410 ?74 IILat and liJo li Insurance 8)84 84 l.ife & Il'ork C'hurch officL ¢XpLMs ('ollL*iions for nther5 ()Ih<r F.xp¢nse5 lan%e l-"Kpense 1?04 3190 62190 GoTr'ernance costs 1ndL[ndent ¢iattilTILr s fLLS ()ther pas"ments PurLh&%e of &55etS Purch&se uf inlesimenrs
Minister's ¢itipend All C'hurch of Scotland congreoation5 contributc to the N'ational Stipend Fund ii'hi¢h bears the costs of all ministers, slipends and emploi"er's contributions for national insurancc. pension and housin(J and lom fund. Ministers, stipends are paid in accordance iiith the national stipend scale. M-hich is related to N-ears of seTr-ieL'. F()r the N'ear wider rei"ieii" the minimum stipend £)164? and thc MlMM stipend IiTt the fifth and ,subsequL'nl N:ears) £_18884 2024 2023 Collections for Third Parties -1 urkeN',. I%N"ria Appeal 122