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LIMEFIELD UNITED FREE CHURCH OF SCOTLAND
WEST CALDER
Scottish Registered Charity No. SC009118
CONGREGATIONAL REPORT AND ACCOUNTS YEAR TO 31[st ] DECEMBER 2024
Principal Place(s) of Worship and of Congregational Activities
Church Address
8 Limefield Road
West Calder
West Lothian EH55 BBQ
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LIMEFIELD UNITED FREE CHURCH OF SCOTLAND
Congregational Report and Accounts Year Ending 31[st] December 2024
| Page | |
|---|---|
| Contents | 1 |
| Trustees, Office Bearers and Members of the Courts of the Congregation | 2 |
| Congregation Report | 3 -5 |
| Report of the Independent Examiners | 6 |
| Statement and Movement of Balances on Congregational Funds | 7 |
| Notes to Financial Statement | 7 |
| Financial statement: | |
| Receipts and Payments, all Funds | 8 |
| Supplement Sheet and Notes | 9 |
LIMEFIELD UNITED FREE CHURCH OF SCOTLAND Office Bearers. Trustees and Members ofthe Courts of th8 Congregation Serving during Year Ending 31st December 2024 Office Bearers Session Cle Clerk to Deacons Court Treasurer PropertyTrustees Clerk to Deacons Court Session Clerk Treasurer Kirk Session Interim Mcmjerator Session Clerk Elders Deacons Court Interim Moderator crk Elected Members Highlight Resignationsl Appointrnents during year Bankers Independent Examiner ..The Ro al Bank of Scotland......
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Congregational Report Year to 31st December 2024
1. Constitution and Principal Activities of the United Free Church of Scotland
The United Free Church of Scotland, with all the Churches of the Refonnation, acknowledges as its Supreme Standard, the Word of God contained in the Scriptures of the Old and New Testaments.
The Church holds as its Subordinate Standard the Westminster Confession of Faith: by its Declaratory Acts, it recognises liberty of judgement on points of doctrine which do not enter into the substance of the faith: and it claims the right as duty may require, to interpret, add to, modify, or change her subordinate standards, under the promised guidance of the Holy Spirit and with a direct responsibility to her Lord.
The Church approves the emphasises of the Declaratory Acts on the love of God for all mankind, the free offer of salvation to all, the obligation of the Universal Church to make known the Gospel throughout the world, and the renunciation of coercion, persecution and intolerance in matters of religion.
Accordingly, this church accepts the obligation to witness to the truth of the Gospel and to serve men in the name of Christ with regard alike to their spiritual and material welfare, both at home and overseas.
2. Responsibilities of the congregation
As a Congregation of the United Free Church of Scotland this Congregation is under the jurisdiction and oversight of the superior courts of the Denomination i.e., the Presbytery of the East (in which this Congregation resides) and the General Assembly of the United Free Church in all matters pertaining to its spiritual and temporal (including financial) affairs. It seeks to exercise these obligations within its fellowship and to the people in the community of which it is part.
3. Responsibilities and Appoinbnent of Office Bearers
All matters affecting the spiritual well-being and order of the Congregation is by exercises by the Kirk Session of this Congregation. The Kirk Session consists of its Pastor/Interim Moderator and ruling elders. All temporal affairs (including financial) of the Congregation are administered by the Congregational Board/Deacons Court/Committee of Management of this Congregation. The property Trustees of the Congregation are the Ex Officio Office Bearers named on page 2 of this Report.
The Pastor/Interim Moderator of this Congregation is appointed by the Presbytery of the East. Elders, elected in accordance with the Practice and Procedure of the United Free Church of Scotland, along with members, elected by the Congregation at the Annual General Meeting or at a meeting of the Congregation specifically called for that purpose, from the Congregational Board/ Deacons Court/ Committee of Management Office Bearers are appointed by the Courts which they serve.
All offices of the Church are open to any member in full communion. Each Congregation appoints elders to the Presbytery and to be Commissioners to the General Assembly. "Presbyterianism" means the government of the Church by elders.
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4. Activities and Achievements
We confirm the ongoing provision of services of worship, prayer meetings and bible study. Also, on Sundays we hold Sunday School, in the morning. The Women's Association holds meetings in the church hall, and an open door throughout the year we hold coffee days throughout the year also the pastor visits the sick and elderly. We also do monthly service at Burngrange Care Home. Although, Covid-19 had a grip on church attendant, we were some of the lucky ones. We thank God for his mercies in Jesus Christ Name - Amen.
5. Financial Statements and funds
In accordance with the Charities and trustee investment (Scotland) Act 2005 The 2005 Act and the Charities Accounts (Scotland) regulations 2006 ('the Regulation) and being a charity with an annual gross income less than £100,000, the financial Statements of the Congregation set on pages 7 to 9 consist of a statement of Congregational Funds and movement thereon during the Year ending 31[st] December 2024 and details of the Receipts and Payments, (Deficit), and Net Movement on funds during the year with supplementary notes there where appropriate.
Brief summary of financial position for the year together with medium of any significant/extraordinary items and any significant outstanding income/expenditure which might impact upon the yearend financial position as shown by the Statement of Congregation Funds.
The Ordinary Receipts and Payments for the regular Congregational activities are shown in the General Fund and in the year amounted to £35,848.61 and £32,010.04 respectively and give a surplus (Deficits) of £3,838.57 there are Extraordinary and Other Receipts. There were repairs costs of£4,775.90, Unit Trust Fund stands at£141,200.42 with a gain of £18,468.95 from previous year.
6. Accounting Policies
The main sources of income are the voluntary offerings, donations and other giving of members, adherents, and related organisations, and interest or dividends on Congregation Funds.
The Receipts and Payments of Congregation Funds are recorded and reported on a cash received and cash paid (as invoices/accounts are received) basis respectively. If in the event that a commitment is made after the date of the statement of Balances which will materially Reflect will materially Reflect on the amount of any fund(s) this will be reported in the accompanying Notes to these statements.
The Balances of Congregation Funds represent sums available for the ongoing work and activities of the Congregation, stating whether each fund is Unrestricted, Designated, Restricted or Endowment and, where appropriate, for what purpose and how these Funds are held or invested.
7. Land and Property
Land and Property consist of Church, Church Halls, together with fittings and furnishings (including communion, and other ecclesiastical articles).
These are held as functional property for the use of the Congregation in fulfilling its aims and mission and in which its activities are carried out and not for investment or for resale. No market value has been placed on these assets.
8. Independent Examiner
In accordance with the terms of 'the 2005', Act Section 44(1)(c), and as a Charity falling under the regulation 9, of The Regulations', and not required to carry out an audit under Paragraph 9 (4), An Independent Examiner has been appointed in accordance with regulation 11of 'The Regulations' to carry out a competent examination of the Report and Financial Statements of the Congregation. The Independent Examiner's Report for the year to 31st December 2024 is on page 6.
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9. Approval of Congregation Report and Financial Statements
The Congregation Report and Financial Statement were approved by the Congregational Board/Deacons Court/ Kirk Session and Committee of Management at their meeting on 2024 and by the Congregation at the Annual General Meeting held on 2.'3 rd kl,. 2025. The Office Bearers authorised to sign the Report and Finance Statement on behalf of the Congregation.
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Independent Examiner's Reports to the Trustees and Office Bearers
of Limefield United Free Church of Scotland
I report on the Report and Financial Statement of the Congregation for the year ended 31st December 2024, which are set on pages 3 to 5 and 7 to 9
Respective Responsibilities of Office Bearers and Trustees and Examiner
The Congregation's Office Bearers and Trustees are responsible for the preparation of the Report and Accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 ("the 2005 act") and the Charities Account (Scotland) Regulations 2006 (as amended) ("the 2006 regulations") The Congregation's Office Bearers and Trustees consider that the Requirements of Regulation 9 apply but not those of paragraph 9 (4) of the Accounts Regulations. It is my responsibility to examine the Reports and Finance Statements as required under section 44 (1)(c) of the 2005 Act and to state whether particular matters have come to my attention.
Basic 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 Congregation and a comparison of the report and accounts presented with those records. It also includes consideration of any unusual items or disclosures in the report and accounts, and seeks explanations from the office bearers and trustees concerning 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 report and accounts.
Independent Examiners Statement
In the course of my examination, no matter has come to my attention.
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1) Which gives me reasonable cause to believe that in any material respect the requirements?
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To keep accounting records in accordance with section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations and
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To prepare report and accounts which accord with the accounting records and complies with Regulation 9 of the 2006 Account Regulations have not been met, or
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2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the Report and Financial Statements to be researched.
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Reg. Charity Number: SC009118
Llniefleld United Free Church of Scotland, West Calder.
Statement of Balances and Movement on Congregation Funds for Year ending 31st December 2024
| Fund Nature of Fund General Unrestricted No.1 ManseUnit Trusts Restricted No.2 |
Balance 01.01.24 £ £ 27,812.89 £ 122,731.47 |
Receipts 2024 £ £ 35,848.61 £ 18,468.95 |
(Payments) 2024 £ £ 32,010.04 £ - |
Surplus (deficits) £ £ 3,838.57 £ 18,468.95 |
Net Fund lfransfers £ £ - £ - |
Net Change pn Funds £ £ - £ - |
Balance 31.12.2024 £ £31,651.46 £141,200.42 |
Held as Follows £ R.B.S. R.B.S. |
131.12.24 £ £31,651.46 £141,200.42 |
|
|---|---|---|---|---|---|---|---|---|---|---|
| £150,544.36 | £54,317.56 | £32,010.04 | £22,307.52 | £- | £ - |
£172,851.88 | £172,851.88 |
Notes to the Financial Statements for the Year ending 2024
Nature of Congregational Funds
| General Unrestricted |
No. 1 | Ordinary receipts and payments of the congregation Office Bearers may 'dessignate' |
|---|---|---|
| Unrestricted funds for general reserves or for specified purpose(s). | ||
| Manse Unit TrustsRestricted | No. 2 | For new Manse when Needed. |
| Fabric Fund | No. 3 | To repairs to external and internal fabric and/or furnishings of Church and Hall. |
| Payment to Trust&1 | No. 4 | No payments has been made to any Trustees for the performance of their duties |
| as Trustees of the Congregation. |
'Approval of Congregation Financial Statements for the Year ending 31st December. s set out on pages 7, 8 & 9
by Office Bearers authorised to sign:
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L1111dlobl rtiptTr3lld PalIDT& JIEt ])tcembèT 074 lryvatrr rejrro JJEt Docellthr O'li nii Ttsl XQ4 Receipts Poe 5.9¥:1 5.658 13 5W?I 4.871.34 6.456.40 3.351.90 228 57 Ta 5_ 57 931.74 144 Y) 16,419.)7 146 4: 144 5970 15,033.91 12? 01 SubTd 1&419.:- 1 89878 2.020.29 4.897 64 O TOI¥ 281.41 5.97) 53 B¥JknkY tpjatsw[I 48. 456 14 52.(M) 459 07 544 45 4 9$3.16 1.0?6.66 I,Oj6.66 5uO TOY 6.879.67 bTol 9&8.7ts 3 Ili J.l] 2.850 00 331.53 3.714 00 9,868.8 Pa92 Sub Tu 11299.9_- T(alRe¥ 35;848.61 ]L#Lilli 33,901'.82 Payments 3.7i6.(X) 3.756 Pulp SULYIY 3920)J 4.080 00 &276.rAb (XI L-6 7,.165 90 5(H (X) Sub Tuk 2.3 16 2.496Li s&E 9,OiO 80 11.7&1.96 24.( 433 18 146 4: TW 11 743 6,607.84 24 (XI 654.97 1S 14642 241 >8 93 16 ?15. .14 Repan5 sib 4.ns ,020.SS SYbTa s.7 90 94.00 Sf1 5.IW 30 IOF Slbl S.2$1.03 Te FL 147 (K> Tda 147.00 J2,010.04 20;984_81 3W51 184f 52 37 FLrts Z2.3Q753 1.332.73
' LIMEFIELD UNITED FREE CHURCH OF SCOTLAND RWJ. Chanty Nurrt)8r. SC(x)911a Supplementary Sheet and Notes - Year ending 31 st December 2024 Note Details of Receipts Note Details of Payments 1. Offerings - Other Thanksgiving General 144.90 4. Salaries Church Worker Cleaner{sl Gardner General 3,756.00 560.00 144.90 4,316.00 2. Extra Ordinary - Receipt Legacy William Foster Rent enera £ 8,184.95 £ 3,115.00 £ 11299.9S 5. Other Paytments Repairs General 4 775.90 4,775.90 3. Donations Church Organisation others General 146.42 135.02 281.44 Eventhough, Church attendance is poor, those present give generousely. Thank God for his mercies - Amen William Foster Trust yielded good interest
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LIMEFIELD UNITED FREE CHURCH OF SCOTLAND
Registered Charity No: SC009118
g |
y | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ~~l~~ | ||||||||||||
| MANSEFUND 31ST DECEMBER2024UNIT TRUSTS This is a restricted Fund |
||||||||||||
| Restricted for new manse when needed | ||||||||||||
| Receipts | 2024 | 2023 | Payments | 2024 | 2023 | |||||||
| £ |
£ | £ | £ | |||||||||
| ValueIncrease31st DecembE | £ 18,468.95~~i~~ |
£ 5,266.78 |
None | £ ~~-~~ |
£ ~~-~~ |
|||||||
| Loss | ~~I~~ |
£ ~~-~~ |
£ ~~-~~ |
|||||||||
| ~~I~~ |
||||||||||||
| Total Receipts | £ 18,468.95~~!~~ |
£ 5,266.78 |
Total Payments | £ ~~-~~ |
£ ~~-~~ |
|||||||
| Suplus/Deficit for Year | £ 18,468.95 |
£ 5,266.78 |
||||||||||
| Suplus/Deficit for Year | £ 18,468.95 |
£ 5,266.78 |
~~I~~ | |||||||||
| Transferred from other Funds | ~~l~~ |
Transferred to other Funds | ||||||||||
| £ 122,731.47~~I~~ |
£ 117,464.69 | Balance 31st | £ 141,200.42 | £ 122,731.47 | ||||||||
| £141,200.42~~I~~ | £ 122,731.47 | £141,200.42 | £ 122,731.47 | |||||||||
| ~~I~~ | - | |||||||||||
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LIMEFIELD UNITED FREE CHURCH OF SCOTLAND
Reg. Charity Number: SC009118
| LIMEFIELD UNITED FREE CHURCH OF SCOTLAND, WEST CALDER | Reg. CharityNumber: SC009118 | |||||||||||
| GENERAL FUND- RECEIPTS AND PAYMENTS FOR THE YEAR ENDING 31st DECEMBER 2024 | THISIS AN UNRESTRICTED FUND | |||||||||||
| Receipts | 2024 | 2024 | 2023 | Payments | ||||||||
| Offerings | £ | £ | 2024 | 2024 | 2023 | |||||||
| OpenPlate | £5,944.21 | £4,8/1.34 | Ministry | £ | £ | £ | ||||||
| ChristmasDay/Eve | £ 9;S1.74 |
£ bb.UU |
Stipend (inc. NI) | f ::S,/5b.UU |
f 2,::ns::,. u |
|||||||
| Free Will(Gift Aid) | £5,658.13 | £ 6,4::,b.40 | Minister'sExpenses | f ~~-~~ |
t: | |||||||
| Gift Aid/Openpl. Tax Recovered | £3,410.72 | £3,351.9U | Pulpit Supply | £ 3,920.00 |
£ 4,UBU.00 |
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| Sum Raised for Target | £ 3..!9.57 |
£ 228.57 |
Interim Moderator Fee & Exp. | £ 600.UU |
£ ;SUU.UU |
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| Others (Thanksgiving) | £ 144.90 |
£ !>9.70 |
f | £ ~~-~~ |
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| £16,419.27 | £15,033.91 | £ 8,276.00 |
£ 7,365.90 |
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| Donations | 'a,anes-..n.umcem.,1eamng,urgamst | £ 560.UU |
£ 560.00 |
£ 504.UU |
||||||||
| ChurchOrgs/EasterScheme | t: 14b.4L |
t: 122.01 |
ChurchProperty | |||||||||
| Others | £ 135.02 |
£1,898.28 | Council Water Rates | f | £ | |||||||
| £ 281.44 |
£ 2,020.29 |
Insurance | £ 2,693.16 |
£ 2,49b.45 |
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| OtherReceipts | Gas and Electricity | £ 9,050.8U |
£ 4,111.39 |
|||||||||
| Bank/Interest | f 5, ,::,.53 |
£4,89/.64 | Maintenance(Repairs) | £ 4,775.9U | £ 215.UU |
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| Rent/ Let of Premises | £3,115.uu | £2,850.UU | NewBoiler | £ | £ 3,98b.00 |
|||||||
| Stedfast | f 48.00 |
£ ::,L.UU |
£16,519.86 | £ 10,808.84 |
||||||||
| £ 9,138.53 |
£ 7,799.64 |
Other Congregation Payments | ||||||||||
| Others | Stedfastmagazine | £ 24.UU |
£ 24.UU |
|||||||||
| Fabric | f 456.14 |
£ 459.U/ |
Sundries | f ~~433 18~~ ~~-~~ |
£ 654.9/ |
|||||||
| Baptism, Funerals & Weddings | £ 4uu.uu |
f 544.45 |
Hymnal Music System | £ | £ 2,!>8b.50 |
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| Legacy William Foster (Interest) | f 8,184.95 |
£2,973.L/ | £ | £ | ||||||||
| £ | Org. Support (Tear Fund/Parkistan) | £ ~~-~~ |
£ 238.00 |
|||||||||
| £ ~~-~~ |
Stationery | £ 241.38 |
£ 93.16 |
|||||||||
| £ 9,041.09 |
£ 3,976.79 |
£ 698.56 |
E 3,596.63 |
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| Fund Raising Activities | Governance Contribution to | |||||||||||
| Lunch Club & Christmas | f | £ | DenominationTarget | £ 5,bU/,9U |
£ 5,.llb.54 |
|||||||
| Entertainment | f ~~-~~ |
£ | Presbytery Dues | f 94.uu |
£ b9.00 |
|||||||
| Deacons Coffee Day/Tables Sales | £ 968.28 |
£1,ULb.bb | EasterSchemes | £ 146.42 |
£ ~~1a.01~~ |
|||||||
| ~~f~~ ~~-~~ |
CommissionersFees | £ 107.30 |
£ 112.20 |
|||||||||
| E lHJ. D |
E 1,u o.00 |
t: 0,111;:i;i.Q, |
t: 0,::1,111.,;i |
|||||||||
| 1urdlnary Receipts | Tota1ura1nary Payments | t: u.u .. |
t: ,,,ou::1.1z |
|||||||||
| Grant | £ | £.:S,/14.UU | ||||||||||
| Scottish Power Refund | £ | £ 331.53 |
||||||||||
| £ | £ 4,U4:,,:,:s |
|||||||||||
| IU fAL=.•_:=.!!"'I,e | t. 11-1,0.. 0.Ql |
t:.,.,,ll'U£,O"' | IUfAL PA,mr;;nll1 | E ;, ,U1U.U4 | t::"' ,au0.1z |
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| Surplus for Year | £ 3,ts ts.:i_r_ |
£ 6,U!:1/./U |
SURPLUS IN YEAR | £ 3,838.57 |
£ 1,332.73 |
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| Transfers from other Funds | Transfers to other Funds | |||||||||||
| BALANCE AT01/01/2024 | £27,812.89 | £21,715.19 | BALANCE AT31/12/2024 | £ 31,651.46 | £ 29,448.85 |
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| £ 31,651.46 | £27,812.89 | £ 31,651.46 | £ 29,448.85 |
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