## **The Church of Scotland** # **Redding & Westquarter Church of Scotland** ## **RECEIPTS AND PAYMENTS ACCOUNTS 2024** **Congregation No: 221371** **Charity No: SC008787** - 1 - ## **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 - 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 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. - 3 - 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: - to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 - Regulations have not been met, or 2. 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 - 5 - ## **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)**| - 6 - 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 FinanciGeneral 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 - 8 - |

**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**| - 9 - ## **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**| - 10 - ## **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**| - 11 - ## **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 **| - 12 -