The Church of Scotland St John's and Newton Parish Church RECEIIryS AND PAYMENTS ACCOUNrs Year Ended 31 Dttember 2024 CongrtgAtion No: 030260 Chtdrity No: SC 008958
Dalkeith St John's and Newton Parish Churth Referenee and Administrative Informati( Chatity Name". DalkCi1 Si Joh&s New1 Pwish Church sa)08958 Charity R¢gistrtioD Nurnt: congrcgats.on R¢farnLf No.. Cont*t Address.. 030260 The Thur¢h Office 31 Egkbank Road Dalk¢Jth EH22 IHJ Royal Bank ofseotlald, 63 High Street Dalkeith EH22 IJA of Scotlattd, 47 Hi8h Street Daik¢ith EH22 IJA
Dalkeith, St Jolw's and Newton Parish Cburch Trustees, Annual Report Year ended 31 December 202A Strnttur& Governance and Mxnigement Governing Document The Church is athninjsted in accordance with the tams of the Deal of Constitstion (Unitary Fonn). Reernitment and Appointnwit of Trnstees Members of the Kirk Session are the charity t The Kirk Swton membets are the elders of the church and are chosen from those manbers of the thurch who are Lx)nsidered to have the appropriate gifts and skills. The ministtt. who is a melnber of the Kirk Session. is el by the congregation and indu¢t&J by Pr&8bytery. oan1$tIOnal Strneture The Kirk Session meets four times a year and is rp01b}e for the spiritual affairs within the chwch. Certain r&8ponsibilities are del¢8ated to the Finan Committee and the Propty Committee as appropriate. Objectives and Artivitie The Church of Scotland is Trinitsrian in doLXrin4 Refonned in trath'tion and Presbytenan in polity. It exists to glorify God and to Work for the advancement of Chnst's 'ngdoM throughout the world. As a nats'onal Church. it acknowledg a distinctive 11 and duty to bring the Ordinan of religion to the people in every Fxrish of Scotland through a territorial minlsty. It Lwrat¢s with other Churches in various UMeniCal bLxh'es in Scntland and bcyond. Achievements and Perforniance Another year and another year older! We are gradually he&din8 Out of those wilderness years of the pandemic and all that it entail. with the gnef and sooW as well as time to refiect and see where God is leading us. As we emerg4 we see farniliar Fa returning and the Joy of seeing new ones! In this annu report you will see much of wlwe we use our r&sources. vAt is necery. what is important and what IS VI to the life of the thurdL
Trnstees, Annual Report (conL) Year ended 31 December 2024 My desi for as V o)nb'nue to grow &8 a thurch is to grow deeper with God and one another, but also to grow outwarib and be known as-a thurth that loves-. We must continue to seek GC in all we do. to continue to seek God's plan and purpose for our lives and that of the Church, to take risks and to enjoy the journey that God is taking us on, for the year to come. I hope we will continue to think about how we grow to be more like Jesus, in relation to God, to each other and to the world around us. IDAncial Review The congregation is generous and continues to support the ongomg work of the Church Fx)th IllY and nationally. Congregational giving de{Yeas by £1 Ok to £180k. This is enthrely due to the late receipt of &'ft Aid refunds (£18k) Ongoing expenth'ture oxcluding prior year Ii)An rents {£45K) inGreased by £28k. The Generdl reserve deficit was (SAI315) prior to transfers and receipt of capital funds totsllingy £23.882. The Restri&ed funds surplus was £13,786. Reserves Policy The charity trustees have Consider the reserves rUired and have taken into acwnt their current and future Iiabilitios. It is the Trustees. policy to hold reserves of approximately 6 months expenditure including designated fithds. At the year end the Church held unrestricted funds of £30,026. This represents 3 months normal churth penditUre. Hovffter a capital trasfer of £30.Tr)O will be re1Ved during the 1st quarter of 2025. Notwithstsnding this trartsfer. and the trustees will cnntsnue to look at ways of building up this resuvo Statement of Trustees, Responsibiliti£s The membtts of the Kj'rk Session must prepwe financial statements which give sufficient detail to enable an appreciation of the tTrLsactsons of the Church during the financial year. The members of the Kirk Se&8ion are rponSible for keen8 Pro acc4)untsng rdS which. on rU( mt refi the financial position of the Church at that time. This must be done to SUre that the financial ststements Comply with the Charits&s 2nd TnLStee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2 and the Regulatsons Anent Congrwtional Finance approv by the General Assembly of the Church of Scotland in 2(Ki7. They are also responsjble for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor dete(*ion of fraud and other irregularities.
Trnsteesg Annual Report (conL) Year eDded 31 December 2024
Dalkeith St John's and Newton Parish Church SC008958 Indepdent Exallthier's Report to the Trustees of Dalkeith. St John's aod Newton Parish Church I r¢port on the a(wunts of the chan'ty for the year ded 31 D]ber 2024 wlll'ch are set out on pages 7 to 12. Respective responsibllAlitt vftrystees and eumiDer The ¢harity's trus are responsible for the pre[Arats of the acL¥ts tn accordance with the ternis of the Chantses and Tnlee thv&ttnent (Scotjand) Act 2005 aod the CharIts A{Unts (Scotland) Regulatsons 2(K)6. The charity tnste& consider that the audj't wuirement of Re£ulats'on l(41) (d) of the Accounts Regulats'ons does not apply. It is my ponsIbIlity to examine the accounts as rUire der seetion 44(1) (c} of the Act and to #tate whethtr F4rticular matt¢rs hav¢ m¢ to my attention. B&8ig of independajt examiner's $(atement An examination is carried out In accordance with Regulation l J of th¢ Charities Aunts (Scotland) Regulations 2006. An examination i11clud. a Teview of the 8co)unts"ng rordS kept by the charity and a wmpaTison of the accounts presa)ted th(¢ roTd& h also includes (x)nsidetation of any unusual itsms or disclc6ures in the a¢Lx)unts. and seeks explanations from the tnstees ctsnL*rning any such matters. The pr(ure4 undertaken do not provide all thc ovidence that would be rtyuir In an audil and consquently I do not cxpra%s an autht opinion on the view 'Ven by the ants Independent examiner'# itst•mfflt In the urSe of my examinatio no mattu tHs come to my aiienbon whi¢h giv mc rcasonable USe to believe that in any resFttt the requ1ments., to keep acL¥)untsn8 rrdS in acwrdance with StIon 44 (Ixa) of the 2005 Act and Rwlation 4 of the 20115 A(rx>unts Regul&tions. and to prepor¢ accounts which aLwid with the aOnti [OrdS and rA)mply with Regulation 9 of the 2(K)6 Accounts Regulats(S have not m¢ (r to which. in my Opinio atto)tion Should be drnl in (Kder io fflable a pro undwstsnding of the accounts lo be reaclKd. Date
Dakelth t John's and Newton Parish Church ment of Financial Activiti Year ended 31 December 2024 Total Funds 2023 FuThJs Furn15 Furxls Donats'or Acvrties for geratir9 lurth Investment inccffle 111397 68,429 180.826 1.071 4.080 113,9S3 5.732 13.875 68,429 182.382 195.153 2S.315 10,734 9)0 Rental ol Ha116 Café Grants Guild other ReceiFts General Tnjstees Total R•¢olpts 14.257 1915 5.11S 1,943 6,162 239,807 171,041 71,051 242,CW2 Paynxnts Costs of generattrvj fijr Chantatle acaivrties T¢>tsl PanIS 213.6 213,632 ,W2 270.S24 .992 270,24 287,382 287.382 Excess I (Wcll) ol Rec•lpts ov Paymgnts for th& Y bdore tr8n8l•rs {42.S91) 14.059 128.532) 147.5751 Tran•ler• Excess I (Delldt) cl Rwxlpts Payments lor the >wr 142,5911 14,059 (28.S32} 147,5751
Dalkeith St John's and Newton Parish Church statement of Balan Unre5trth1 Restricted Funds FuThJ8 Total nk& 2024 2023 Bank & Oepxt èalanceyj B 39,713 95.315 142.890 Exrxs I ID8ficitl ofRe¢e#B C Payments for the year 142,5911 14.059 (28,S321 147,5751 Bank & DeFfA eatCeS 13.011 537T2 .783 .315 Bank & Dwft 8alancaB CJF Balan¢es 81D Cathl Rerpts frcffi G¢n8 Trustees 13.011 .783 ,315 23.8S2 .893 53,7T2 95.31S Pr¢pwd•• veJt•l loraly: Church arvj small hall Large hall vAe 155,249 105,1 15S.249 10S.100 155,249 105.11XJ 400,OQJ 4ry),C¥)O 260,349 InvMtsn•nts at mark•t vak Gro Fund Inwme Fund DeF(ert .349 13,168 14.150 14,986 1.103 3J.239 12.93) 14,850 1,048 28,828 14.046 49 15,077 1&182 D•btors Gfft Aid RoluThJ 18.0 18.COJ 18,CKQ 18,OC(I 6.637 6.&37 Llabllilles Energy [rta% Watsr rat68 Giving to Gr(hY m1n1ste tr8Vd eXr6e8 1.443 2,248 1.400 674 13,431 3.250 3.250 The &cot8 Te aFV0v by Krk Se66m Marth 2 sessi¢ aerk Treasurer
Dalkeith St John's and Nevknn Parish Church Notes fomiin art of the financial ststements For the r ended 31 December 2024 Dunno ts y•8rth• rec4N•d tr1 exp8rsofQ337 ¥KI tha thslsof £3948nd Coun¢Jl Tax of£3,869 2 Movgrn•nt In Funds 01 At31 2024 R•strkted Fund Aud•) V1 Church Ernryy Fund Eneroy AuLt Foth'c 28.975 (13.946) 15,029 10.¢)JI {10,(Krf)I {?3.) Lo(•l MiEJn Staff Mens Group Mlwonary Mtsth•r8 of Prfrmry S¢h)ol Clikhn IMOPSI N8vA¢n Hal Ocor FLnd Outr•th Pion•or Mlnknty St JJhn% SrrAII H•ll R•fwbiul 9.764 1S0 11.X()I 1.714 12751 (T.Nl 4.2S9 1,124 Youth Dh3nt 39.713 71.051 {16.•921 53.772 Unrn•tylcl•d Fund• 117. 1183.$33) J,024 D••lgnatsd Fund• 142T) $46 C810- StJohn'• 3.795 9.271 Ca. Nwrton 4.551 14.C84) 115.3411 1423) 14871 (213.8321 I3.¢) I22.1> Ront Hoh"day Ch SuThJay Club 3.813 55.802 171.041 23M2 Tol414 95,31S 242,092 1270.624) 23,812 80,885
Dalkeith St John's and Nevknn Parish Church Notes to the Accounts For the r ended 31 December 2024 2 Movment In Fuknds Iconllnuedl Autho 188 b) as8i&tMitr lh• ¢x8t of iwrrwl"ng now •ty5)- •wFYr¢nt Chwch Enewy Fund.. 15 a feJats$ tts spth¢ r05trKBd frJrth by of th• aJThJrwb)n ty hBlp •nergy couts folbvang tho substsntial irKrDase (XQ%) in tanffs ftJloing t oftha T corthrtttjrn year Enorgy Autht FuTrJ& r6¢xvd bj an c4¥Jrth in orthrb ow footyint Fabric FuThl.. Ths is a fvrKI trj a81 It o)•t ol caplal as orojry yoperty rnpairs nd rnairttsnon¢•. Loc41 Mirnsty #atr. wJpport• # •Thl riY4•try ofwrf•ndy Mons Group.. Futh r•c•fvedlD •atsblth and •t N•rton ChJrt H•1. D4ndoth Mhw"onAry FurKJ.. Thi fvNJ in Ih'rd b•c food r•Js•nd •d1)n. OutroBth.. T" l• • lo pt FWF4• roq b••B l¥JrMn n••J8 ol quIt4 lood •r¥J for thrro•fv•8 and Ihoir fmIl8. P¢'on8or Ministy. <¥ont rec•¥d trj a•••t in •rfpkYyrt of l) lThtitho• in Mlll•thAII and Sh8wlar•. FuThJing r•1¥•d fDrtsv rirnM)dr¥J 1 .120T3. 8t Srrnll H&N Tll• a fuThY ts awttAth t rA>rt• oli•tyJrbthr4 th• 11. yth Cveh¥rnnt T1• i• a luThJ Iht wovvJ8• 4•••l•r•x trJr trAt Mil Iknkp tr• Ind ch•Tactsr. Purpo¥•• ot Il••lgn4t•d Fund Alph•.' TN• rd do10P nm thè •nrxMI c•Jth wowarTn trtlr• •ypb)rn¥ bg8x oftho Chrikn faith. C•f6.. Th• cofé h minApJ by a rroNlJ•r byvoknntsernofts ¢MEr ar¥J IB w•d by lh• aThJ ¢¢rnwJnth4 within the 4r•a. R•nt. Th•ftmd 4caKwL•tss It r•ntw rnc•v• lor i# ud b) rAyts •#knri•801O C•r•ts HtsdaY cl$.. Th I i& LMd fortx¥lKl•y dLIo)rdfftti s1 •Xp0•. Sunday Club.. TN•lur¥J tr) #wistwth tho o)401 dvnk>rr¥ >TrAh dwr¢ aThJ *Tthr (orfrftxmty.
Notes to the Accounts For the ear ended 31 December 2024 3 Donations Unrestricted FuThts Restn FUTh Total 22 Totsl Donations Weekly FTeev+ill Offeriros 1,420 84,617 13,675 9,970 7fy3 650 105.516 32.166 7,857 25.695 9,750 110.312 23,425 9.970 13.680 20 039 Tax recovefed on Gift AKI On Plate OfferlrKJ$ Thanksgwing Gift ServKe Other offerirg5 and donatb)ns 12,980 18,024 43 881 190 071 112397 4 Analy81• of Paymonts Costs of Generatlng Fund8 DITe¢t Fundfaisir@ Costs Fu Chailtable Actlvlu Giving to Grow Prestytery Du Prestytery Staffiry Mintsterfs expenses 8ank Charge$ Repairs aThJ MaeTran¢ Salary Costs Council Tax 1rn8urance Energy Church Office exFenses 0rganly.ano Maintenanf Church Cleaning expews Mwion and WKler Work Guikj expenses TrainirYJ Coffees and Teas Equipment Water Cafè expenses Café donot¢or5S to third part other expnse8 Repayment of loars Governance Costs Charltsble Activities 84,420 2.403 84.420 2,403 64.746 1,203 83 1,485 2,731 373 36,611 41.465 2,731, 373 46,611 70,175 10,C4)0 28.710 67.199 51.942 3,786 5.638 10,563 4.108 190 795 3.424 3,967 110 5,450 5.411 5.450 19.357 4.148 555 13,946 $55 726 1,926 3.569 200 167 167 420 4,343 9.138 13.348 13,352 3.045 10,651 7.455 45,000 213.632 56,992 270,624 287,382 Total 213,632 270,624 li
Notes to the Accounts For the ear ended 31 December 2024 5 Minlster's stind I ChuT¢h of congr8Jations contn'txrte to the NatiOr1 StiperKI Fund tears the costs of all ministers, stspends and employevs contritrArtions for nakn"¢al insurance, pension aThY housing and loan fund. Ministers, sts"pends are pa in a¢ccwdance wth the natKfflal sty"Fend scale, is related to years of seNice. For the year uThJer review the mmirwm stipwKI was £31,642 aThJ the maximum {In the tenth a1 $4Jtrwuenl years) £38,884.
APPEND 2024 2023 APAL A couNr Credit Balances held as at 31 Detember (at Cost) Cors Deposil FuDd$ Cofs Investor Trnst Growth Fwids Cofs Investor Trust Income Funds 18.377 76.110 76.097 170.585 42.259 76.110 76.097 194,466 Market Value Cot3 Deposit Funds Cofs Investor Trust Growth Funds (Units & Price) 15ffj98 Cofs Investor Trnst Income Trknnds (Units & Price) 6A20 18,377 l(Ki.153 42,259 91.519 6.38 71.459 11.06 190,641 205,238 TemFmry Funds 121.931 121.931 Credit Balances held s t 3] Detember 2024 &918 Ineome on Revenue Aceount Lntffest Cofs Invt0[S TnLSt Dividend Income 1.030 1257 7.357 Total ReveDue Income 7,549 3387 Athninistration Fees Fabric ExF¢nditure 345 3,5 Totsl Revenue Expendithr¢
Dalkèith St John's and Newton Church Bud et - 2024 Income Funds Funds W••kty Freowill Offerings Grft Aid Tax recovewl on Grfl A Opèn Pte OfferH)g5 Rental Incow Café Inco SuTrUp Payments WeddingslFunèr•15 General TnJstfj¢s Cther offèrings Ind donations 87,000 40.CLK) 2,400 1Q2,600 32.000 7.200 30.000 18,LXJO 3,WO 1,000 4.000 12,000 127,000 9,IxJo 30,000 14.tNxJ 2,400 14.OCK) Totol In¢om8 191 212 Expendftur• Charttabl• ktlvltkn• GMTrg to Grow Presbylèry Dues Ministers expanses Repairs and Maint•nanc• 88lary Costs Council Tax Insuranc• Enorgy Chur¢h exp6ns8S Organlpkgno Mainlenanee Church Cle8ning èxpensas Mission and WKlerWork Guild axpensos Training Coff8•5 and Teas Equipmant Watèr Calé exrse8 Café donath'ons to thKd p•rt Other èxpenses MlscelLaneous Expenses Governance Costs Charltable Athili 1.712 1,712 1,203 1,485 67.200 53,312 3.788 5,638 10,563 4,108 190 795 24.Crf)O 28,000 24.OCQ 79,5(h) S1.500 24,000 1.CiJO 110 634 724 110 134 224 420 4.343 10,138 16.(X)O 16.1 10.(hJO 10.C(Q 7,8 217A92 271,3SO 247,190 surp1uDef1rt 13.858 14