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2024-12-31-accounts

The Church of Scotland

Redding & Westquarter Church of Scotland

RECEIPTS AND PAYMENTS ACCOUNTS 2024

Congregation No: 221371

Charity No: SC008787

Reference and Administrative Information

Charity Name:

Redding and Westquarter Church of Scotland

Charity Registration Number:

SC008787

Congregation Reference No: 221371

Contact Address:

Trustees

Kirk Session

Principal Office-bearers

Independent Examiner

Bankers

Bank of Scotland 138/140 High Street, Falkirk FK1 1NR

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 Unitary Constitution.

Recruitment and Appointment of Trustees

Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the Church and are chosen from those who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.

Organisational Structure

The Kirk Session is chaired by the minister and meets around eight times in a year. The Kirk Session is responsible for both spiritual and temporal affairs within the Church. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate.

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.

Achievements and Performance

The Session recognises the need to reach out to the communities of Redding and Westquarter and this is done in many ways with the doors open to all. Many non members freely turn to the church for funerals and events in the hall. The website can be found at www.laurredwest-churches.org.uk. Requests for information and meetings to support the Mission Plan took place in a positive manner, although some objections are expected from individuals within the churches who are named for closure. We continue to see ongoing improvement in organisations using the Hall and Early Learning (Hartbeeps) who returned last year are very successful in terms of numbers. The Brownies and Rainbows go from strength to strength and numbers attending are over 100. Their area leaders group also make use of the facilities for their meetings.

Support for others continued with Christian Aid supported with a donation of £311, Strathcarron Hospice received £774 and there was £1,101 to other local charities. Charitable donations of £2,185 compare with £2,015 last year. Much resource was focused on reviewing information as a follow up to the Presbytery Planning. We had reached agreement that a Union would be formed with Laurieston and Old Polmont under the proposed name Lower Braes. Following a visit to the 3 church buildings by the Planning Team confirmation was received in January that Redding and Westquarter would be the worship centre with all 3 halls remaining open. This is very positive as retaining the 3 halls will allow mission to continue to flourish in the churches outwith the worship centre. All halls are very busy at present. Presentations for the Sessions and Congregations will be available by the end of January.

Trustees, Annual Report (cont) Year ended 31 December 2024 Financial Review Illcome Income from Offaings. which is our u￿ill source of income. totalled £16.207 which is £197 above lasl year's figure of £16.010. BeTeavements have affected ￿]Y fi￿her improvenient in incoD]e.. There were 9 joint services ill the other Lower Biaes Chi￿Cke5 which also affected offerings. I]]aiiily opcii plate. Gift Aid of £4.290 was £827 above lasl year duc to individual dollatiolls frow Me￿berS within tbe Gift Aid Scheme. These member donattons of £5.603 increased by £5.193 over last year and were the main reason for income growth. We coiitinue to sec an incieasc in Hall by tlie con]munity as well as francknsees and the total incrcased by £143 up to £3,115 We do not seek pailllent from Organisations such as Brownies who were allocated a fi￿ber evelling to accon]modate their increasing numbers. Total receipts in the year of £30.040 compare with £23,431 last year, an increase of £6,609. Expellditui-e Giving to Grow cost. plus Locum and PTesbytery dues total £17.612 compaTed with £16.386 last year. This represents 6.$•/0 of total Cxpciith'turc. Fabric costs w¢T¢ £570 ￿]d Hcat and Light was £2,545 with all othct costs iii lin¢ witli last ycar ￿ld budget. These other costs did Allclude Salaries of £4.020 for rlie organist alld cleaner. Fabric witlL no ll]ajor spends was ￿￿inlY anllual maintenance colltracts. Heat and LiglLt illCTeased by £1.149 as the CILurclL of Scotl￿}d's n¢w contract incT¢ascd significantly ￿)d in luic wilh thc 1]￿JO￿ty of I￿r5 lll UK. We are very fottullaie with the vOli￿lary work thai is completed ai no cost. This includes church grounds which are in excellent condition. Total expenth'ture of £27,299 compares wilh £25,007 last year. an increase of £2,292. A S￿￿luS of £2.741 is reporteiL Reserves Policy It is the TTUStees' pob'cy to hold Teserve5 of approxinlately 6 nH)nths cxpenditUTe incliiding dcsigllated funds. At thc ycar aid the Church held ullrestticied casll fullds of £18.661 alld there were llo specrfic amoullrs desigllaied for a particular p￿yOSe. The £18.661 represellts 8.2 months expenditure so we are slightly ahead of target. Tbe main ongoing risk is the church roof. how¢v¢T, all is w¢ll at pr¢s¢nl. Statement of Trustees, Responsibilities The members of the Kirk Session must prepare financial siatements which give sufficient detail lo enable an appreciauon of the trallsactiolls of the Church dwing tILe fillancial yeaT. The Jnembers of the Kirk Session are responsible for keepillg proper accoiuitllig records which. oil reqiiest. Illust reflect the financial positt'on of the Chiwch at that tiine. This miisl be doiie to ensute tliat the fmancial siatemellts comply with the Clwities Ttusiee Inveshiient (Sco11￿ld} Aci 2(K)5, rbe CIMities Accounts (Scotlalld) Re￿ll￿￿Ons 2006 Iwd the Regllatiolls Anent Collgregatiollal Finance ￿p￿.0Ved by the Gena?1 Assembly of the Church of Scotlalld in 2007. They ￿'e also respollsible for safeguarding the assets of tlLe Churcb Ond jnust take ieasonable steps foi the pievelllioll all￿0￿ detcction of fraud and othei irtegulatities. Approved by the Trustees and Si￿ed on their behalf.

Redding and Westquarter Church of Scotland SC008787

Independent Examiner’s Report to the Trustees of Redding & Westquarter Church of Scotland

I report on the financial statements of the charity for the year ended 31[st] December 2024 that is set out on pages 6 to 11.

Respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006(as amended) (“the 2006 Regulations”).

The charity`s trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the 2005 Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. 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 given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006

    • Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date 24[th] January 2025

Redding & Westquarter Church of Scotland Receipts and Payments Account Year ended 31 December 2024

Receipts
Note
Donations
3
Legacies
Activities for Generating
Funds
Bank & Deposit interest
Investment income
Rental of premises (Hall)
Sale of assets
Sale of investments
Grants
Receipts from General
Trustees
Other Receipts
Total Receipts
Payments
4
Costs of generating funds
Charitable activities
Governance costs
Total Payments
Excess of Receipts over Payments
for the year before transfers
Transfers
Excess of Receipts over Payments
for the year		 Unrestricted
Funds
2024
£
26,725
0
200
0
0
26,925
3,115
0
0
0
0
0
30,040

121
27,178
0
27,299
2,741
0
2,741		 Restricted
Funds
2024
£
0
0
0
0		 Endowment
Funds
2024
£
0
0
0
0		 Total
2024
£
26,725
0
200
0
26,925
3,115
0
0
0
0
0
30,040
121
27,178
0
27,299
2,741
0
2,741		 Total
2023
£
20,359
0
100
0
0
20,459
2,972
0
0
0
0
0
**23,431 **
0
25,007
0
25,007
(1,576)
0
(1,576)

Reddin & West uarter Church of Scotland Statement of Balances At 31 December 2024 Unrestricted fund5 Restricted funds Endowment fund5 Total 2024 Total 2023 Note Bank & De osit Balances B￿lL & deposil balallces brought foThvard 15.920 15,920 17,496 Movement in year: Excess of Receipts over Payllients foi the year 2,741 2,741 (1,576) B￿]k & deposit balances callied fonvard 18,661 15920 Investment5 at market value Assets Gift Aid Receivable Liabilities Cost of Tepa￿ not yet billed The Kirk Session and Financial Board approved the accounts on 13 January 2025 FOT <1nd nn behalf of the Kirk- 8e%sinn and Financi<l1 RoaTd

Redding & Westquarter Church of Scotland Notes to the Accounts

1 Trustee Remuneration and Related Party Transactions

Interim Moderator

did not claim any expenses during the year and

No expenses were claimed by the Locum.

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
Unrestricted funds
General Fund
Restricted funds
Endowment funds
Total funds		 1st January
2024
£
15,920
15,920
0
0
15,920		 Receipts
£
30,040
30,040
0
0
30,040		 Payments

£
27,299
27,299
0
0
27,299		 Transfers
£
0
0
0
0
0		 31st Dec
2024
£
18,661
**18,661 **
0
0
**18,661 **

Purposes of Designated Funds

None

Purposes of Restricted Funds

None

Purposes of Endowment Funds

None



3. Analysis of Donations
WFO Scheme (non Gift Aid)
Gift Aid Donations
Tax Recovered on Gift Aid
Donations
Ordinary Offerings (Open Plate)
Other Offerings, Donations etc		 Unrestricted
Funds
2024
£
4,603
14,196
4,299
3,001
626
26,725		 Restricted
Funds
2024
£
0		 Endowment
Funds
2024
£
0		 Total
2024
£
4,603
14,196
4,299
3,001
626
26,725		 Total
2023
£
4,890
8,094
3,472
3,026
877
20,359
4
Analysis of Payments
Costs of generating funds
Investment Managers’ fees
Offering envelopes
Charitable activities
Giving to Grow
Presbytery Dues
Locum Cost
Minister’s expenses
Ministerial Assistance
Pulpit supply
Other staffing costs
Fabric repairs & maintenance
Council Tax
Heat and Light
Insurance
Other building costs
Church office expenses
Organ & music
Printing, stationery and postage
Other expenses
Governance costs
Independent examiner’s fees
Other payments
Purchase of assets
Purchase of investments		 0
121
121
8,422
465
8,725
0
0
200
4,050
570
0
2,545
1,742
0
0
0
0
459
27,178
0
0
0
0		 0
0
0		 0
0
0		 0
121
121
8,422
465
8,725
0
0
200
4,050
570
0
2,545
1,742
0
0
0
0
459
27,178
0
0
0
0		 0
0
0
9,067
436
6,883
6
0
50
4,020
723
0
1,396
1,693
0
0
0
35
698
25,007
0
0
0
0

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. For the year under review the minimum stipend was £31,462 and the maximum stipend (in the 5th and subsequent years) was £38,884 .

2024 2023
£ £
6. Collections for Third Parties
Christian Aid. 311 620
McMillan 0 155
Marys Meals 0 180
Blythswood Care 0 180
Strathcarron Hospice 774 480
Mental Health 0 150
Young Carers 140 150
CHAS 130 100
Foodbank 130 0
M.S. 130 0
Guide Dogs 140 0
Butterfly 140 0
Cars 4U 150 0
Alzeimers 140 0
2,185 2,015

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

CAPITAL ACCOUNT
Credit Balances held at 31 December at cost
Market Value of Balances at 31 December		 2024
2023
£
£
0
0
0
0

REVENUE ACCOUNT

Credit Balance at 31 December

TEMPORARY ACCOUNT

Credit Balance at 31 December

**25,084 ** 23,926
0 0

Redding & Westquarter Church of Scotland

Budget 2025
2024 2025
Receipts
 £ £ £ £
WFO Scheme (non Gift Aid) 4,603 5,000
Gift Aid Donations 14,196 9,000
Tax Recovered on Gift Aid 4,299 3,000
Bank Interest 0 0
Ordinary Offerings (Open Plate) 3,001 3,500
Other Offerings, Donations etc 626 1,000
Total Donations 26,725 21,500
Fund Raising 200 200
Rental of Premises 3,115 3,500
3,315 3,700
Total Receipts 30,040 25,200
Payments
Cost of Generating Funds 121 150
Giving to Grow 8,422 12,468
Presbytery Dues 465 500
Locum Cost 8,725 0
Minister`s Expenses 0 0
Pulpit Supply 200 250
Other Staffing Costs 4,050 4,200
Fabric Repairs & Maintenance 570 1,000
Heat & Light 2,545 2,500
Insurance and Rates 1,742 1,800
Printing & Stationery 0 200
Other Expenses 459 500
Total Expenditure 27,299 23,568
Surplus / Deficit 2,741 **1,632 **