Th• Church ol Scotland P•nlculk: North P•rfgh Church Congregauonal Accounts For tho Year ended 31 Dec•mbfrr 2024 Congregauon No: 030230 8cot118h Charfty No: SC010902 Receipts and panents
PenlculL' North Klrf( Parl8h Church (Cl of se0ual SCO109 Roport of tho Ind•p•ndont Examlmr to th• TrnstW8 of Penlculk North Klrf( I rewt on the accounts of thaity for year KIed 311)wiber2024 whth are Set J)Ut on the followmg p&Jes. Ro$pactlve re8ponsibllltles of trustoes and examln•r The charty'8 trust& ¥0 rosp(x)8ble fty the PrtraI)n of the aG¢ounts in accordance with tha tsrn of the Chantie8 and Truskn InvestnEnl (Scolland) Act 2005 and Ch8riti88 AcUnts (Scotland) RewIatmy 2ChX. The Charty Irustees consider that Ihe alIt requirement of Regulath)n 1011) Id) of the Accounts Regulaliorn does not appty. It is my resF¥)nsitxlrty to examin8 the accoLnts as required under section 44111 Icl of th& P£t and to stste vthether F8rbar matters hav8 cx)rne to my att8ntsn. Ba•1• of lnd•ndffit oxamln•rf• •latoment My èxamination is carriéd out in aL¥danc6 wth Rggulatic)n 11 of the Charthe8 ounts (Scotland> Rogtn6 2£. An oxamlnation Indude8 a rèvw ol tha axounting rg¢ord$ keFt by th• eharity and a compari80n ofthe a¢ry)unls preaented th those r(d8. 11 al80 in¢lud88 con8Klwabon of any nU91 items or disolosures in the accounts, and Èegking explanati$ frryn the tru8tee¥ o)nceming ony sh matters. The prOC•du undertaken do not PxIe all thg Vlence that Duld be raquired in an audit, and consewendy I do not expre88 an aud owrion on th• accouts. Ind•p•ndont èx•nlnof8 81at•n•nt In the cour80 of my oxaminalK)n of tha Statonxnl of acc4wnl f¢r the year énded 31 Decarnber 2024, no matter ha8 come to my attention. 1. glvts me re0$0n¥tJe c4U8• to bolwe that in any rnatarlgl re6peet thé roqulrernents: to keep aw)unting lerdS in aCCUdar wlth Seclon 44 (1)(a) of Its 2005 Act and Regulalkffi 4 of the 2006 Accounts Regulak)n8, aThl • to pr8pare &cwnts wtth accord 41th ts XX)Un.n9 re¢xds &)mplywith Regulati 9 of the ArAX)unts Regulations have not b88n mèt, or 2. to vknic, In my OniOn. altenlion shoukl be drawi wi order to enable a prcper urKlèr*anding of the accounts to te reached. Name:
and Pa nt Account Year ended 31 Decombor 2024 Unrestrlcted Note Funds 2024 Restrictod Funds 2024 Total 2024 Total 2023 Recei Donations Fundralsing Events Intarest 14.704 491 84,247 2.727 72,262 2.236 278 213 Investment Income- Church of Scotland Consolidated Fabric Fund 1,367 76.906 11,617 7,930 72.057 9,097 15.263 4.500 Rental of Prnmises Grants Property Insurance aaim Open Door Project Café Weddings and Funerals Total R•co1 t• 87,320 13,597 6.698 6,698 876 112,491 5,558 185 102,196 876 82,030 30.461 Pa ments Costs of Gènerating funds Charitable activities Governance costs Other Payments 81 71.952 81 102,005 450 1,233 63 108,610 408 50 30,053 1,211 Total Pa 73,694 30.075 103.769 109,131 Ex¢ess of Recelpts over Paymonts for tho year 8.336 8,722 -6,935
Statement of Balanc At 31 D•eomb•r 2024 Unrestricted Restricted Funds Fund8 Total 2024 Tdal 2023 Bank and Do osit Balancos Bank and Deposit balances brought foThv8rd 70.549 13.SEg 84.518 91.453 Mov•m•nts in year. Ex8 of Receipts over Payrr 8,336 8,722 4.935 Bank and Depostt Balances lad forward 78.885 14,355 93,240 84.518 estrne (cost £30,0IOJ 32,880 30.916 Gift Aid Re1vable Inyeslment Income- Chufcb ol SlI1and Consoli(iated Fabric Fund 9.991 1,207 11,198 io.on 1,646 11,637 1.207 12.844 10.073 LlabilitiOS Forth Fire Protection 159 159 The accounts worn approved by the lfj'rk S688ion cm For and on behalf of the K4rk Session Ministsr Treasurer
ring thè &pw wi rekntion 15 pas le," ofPenu P¥ish Chl) rrf•d£g60 forTrthng wo arity durirg the 81 2 IknM•nt# ITh FuAd• At1J•n At 31 DBcwMb•r Uvo•trkted fvn Donat•S F&bcFr#j Gon8ral Fund 5.247 76,783 2.658 71.036 11.886 70.549 78,885 Op•n Door W Fund C¥fO Int•m¥hip FotsJ8tore Fj No Go HuTrJryFw MhlaKI Fwd SIAndr•¥V8 ¢•l•br•OoM Fkw Te•m Furwj EnneY hjnd 3270 16.871 16,728 3,313 10.212 2,150 291 28J 3.247 483 129 13. 30461 30.075 14. Tol•IFdI 103, Op•n Door ProJoctFund ." Th116• • frjnd b t• ue•dforth• Churth DoorPr¢Fd kn19 th• C Inl•rn•hlp: Foothtor• Furnl.. Thil i8a to prtrlknthol lo&J lovther FO4108 No Kld• Go HOry Fund: isa Off( lh• •db)olhe4bJ•y• for thlth•nTfv ncffli8Thy get frn• sehwl M11 Fund: A w'al rnect kn SA)trTrJ •r¥SAbrvAd StAndr•Yh C•l•lYkn Fund.. Th a fund to h L•d ¢•stdrt¥wdwth¢ 8tAndr•k Duy C•lBbralbn foi th• •k18fy. 4CY Fund: Trib ts • (utya lo as1 11x IWn18Vrt wh Erfffjoncy c*)>Jrs.
FuTrd 2024 Fund• 2024 T¢1 2024 T¢Aal 2023 37.715 11,151 4,Cts1 5.477 11.169 .543 19n 1,597 39,677 11145 Ordinary Ofv¥5 {ikn Plale) Fraowll Off•Mg8 {non GrftAill 12,748 4.031 6.417 6.818 9,980 9.1 14.704 84.247 Fund• 2024 FwMl• 2024 Totsl 2024 Tot•1 2023 4 Incom Church of Scouond In¥o•trt TTUSt ConBdKlatsd F•brk Fuwj.. Growth Fund Inc¢rn Fund DgP08rt FurKI & R•¥In In••t I Chory•8 617 FuTrd• 2024 Fund• 2024 Tol•l 2024 Tol•l 21123 6 An•fy•h olPyNwts CMts 9•nlI14 lund• 81 81 63 Ch•rflabl• •¢ll¥lU PM8tsylery D TrR¥dllng E>¥gn808 Organiit Fees Mu Wcrf8hip Staffing cgsts t Supp F4brk. R•palr8 w#Y Facilty Exp•rne• Councd Tax Htst and LlJtr Inwranc• Church orrK8 Expen Prfnung. Stsl#)r*ry •rKI P•• 36,572 1,120 &1,179 720 12.347 16M47 13.740 15.647 79 7.501 7S3 17.045 14,218 3,758 2,7 3.892 677 1.411 1.014 4.019 4.019 1.114 1.114 Inknmihp Café ExFerw• 1.059 71. ltrlC( 109,610 1.211
I IllnlthVA 8dp•nd pa¥J In a¢oothnc8 scb. rel•tsd to y&avs ds8ThKe. Forthg uThJer revitrw th• Y Collockn•for Thlrd Pwll•• 2023 Pefpy Sc•)tlaThJ 137 Bmomhill Day C•ntr• Worsa Day of pr8r To1•1 14,355 93.240 72. BY THE CHURCH OF 8collANO GENERAL TRUSTEES Crwjlt 31 DeC•m ¢o•t 41.876 41.878 mark•tva ol &t31 2024 (FtHth. tpo&Y£II.8W 42,7K2 C&1 Balance at 31 D•c)*•r2024
THE CHURCH OF SCOTLAND PENICUIK: NORTH PARISH CHURCH CONGREGATION NO: 030230 ScorrisH CHARITY No: SC010902 TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024
Charity Name.. P¢nicuik North Parish Church (Church of ScodaThl) Charity registrallon Number: SC010902 CongregAtioD reference Nnmber 030230 Contact Add&8. PenicuikNorth Kirt cjo Mrs A Pea0 45 Crockett Gardens Penieuik EH26 9BB LIST OF TR rinci MiniBt¢r: S¢8Jion Cl¢rk: ChurL'h Treayurer Asslstant SeJsioD ClerlL" Clerk of MiDi8tries Committse: Chair of Outrea¢h Commlttee: c.lerk of Oulrnch Committee: Cbglr of Re80ure¢s Commi¢t¢e: Cl¢rk of R¢8our¢cs Cvmmltttt: Ajsoelate mtmber of Se&gion lee ¢rers Independtnt Examiner: lan J Brown & Company Cbarter¢d Arxountants Dalkeith OITice: 4 IA•thian StrccL Dalkeitl4 EH22 IDS Bank of Scotland, John Str¢eu Penicuik. Barclays Bank UK plc EdInblgh Branch Bankerg: TRUSTEES, ANNIIAL RF.PORT. YEAR ENDED 31st DECEMBER 21124 8TRUCTURE, GOVERNANCE AND mANAGEMEr Governgnee Church of Scotland government i8 organised on the basis of courts, mainly along lines set Irtween 1560 and 1690. Each of these courts h&8 ¢omnlltttts, lch may include other members of the Church and employ full- time staff. At local level, the paristy the court is a Kirk Session. Kirk S1019 oversee the local congregation and it8 parish, and consistof eld¢rs presided overby a minister. At district level, the ¢ourt is a Presbytery. Prcsbyteries consist of all the ministers in an arealregion and an equal number of ¢ldus, along with members of the diaconate (a forni of Ordain ministry, usua]ty wOrkll in a cOmplenntgry Tole in a ministy team in IK)th parish and industy sector wiiiexts). Ther¢ are several presbyteries acr0&8 ScotlaTh4 onc in Englan<L and one covering Intffljdtional congregations. Penicuik North is wt of IA)thiall and Borders Presbytery. At national level, the highest court of the Kirk is the Genernl AMblY. The General A&sernbly consists of an equal number of ministers and elde. and rnemttTS of the diacongte. all representing the presbyteri.
Governing Doeuments Penicuik North is a local parish church and under the Church of Scotland Deed of Constitution (Unitsry Fom]). The filltions assigned to the Minist(f and to KI Swions K8ptiv¢1Y gov¢rn by the coJnmDn law of thc ChutGh of Scoflalld and by Adb" of thc General Assembly applicable thereto. It is ill th¢ power of the General Assembly or any body EO which they may dclegate powers at any time. or from time to tim< to alter, Thoke, aD]eDd or modify the Deoj (Jf Con&itutIo in whole or in parL or to substitut¢ a new Deed of Constitution for this Deed of coLstitUtio subject always to such conditions and provisions relative thereto the General Assembly or its delegated body 8hall deterniine. le co of the Church of Scotland De¢d of Constitutioll al: Recruilnient aDd Appointmellt of 'lrustees The minister and membels of the Kirk Session are the charity tnL8teffj The Kirk Session members ar¢ the ddcrs of th¢ church and ar¢ chosen from those membets of Ihe church who are mi(knd to have the appropriate git18 and 8kills. The minister. who is a memEtr of the Kirk sessio is dectd and called by the congregatio4 and appointsd and inductsd by PreBbytery. ObJe¢tfveJ The vision of The Church of Scolland is to be a church which seeks to inspir¢ th¢ people of Scotland and beyond with the Gix)d News of jes Cbrist thtougb enthUtIC Worshippi wilDessiD& nwtsring aThl s¢rving communities. The Church of Scotlarnl 1$ Tritsitarign in doctrine. RefOrna in tr&dition and PrbYtIan in polity. h exists to 8lorAfy God and to work for th¢ advaTYxmcnt of Christ's Kingdom throughout th¢ vr1d. As a national Church, it acknowkdg¢s a distinctiv¢ duty to 3harc the Christian faith with the pcoplc in ¢v¢ry parish of Scotland through a territOTial ministry. It COwoperat¢s with other Churches in variiw ¢¢wnenical bodies in Scotland and bc on ple of the Penicuik North parish (see Key activities of the church in bringing I1UlL O i¥iuii 11 iiu IIL I d JllllJlS ry of Word arnl S&ratnent (Holy Baptism 8nd Holy Communion), marri8ge8. funeral4 and other public acts of worship. Organijational Struc¢ure Th¢ Kirk Session Dormally operntes with four committtts. These a the Busir£ss Con]rnittK the Ministries Committee, the Outreach Committee and the Resources Committee. The Business Committee is the agenda s¢tting group for medings ofthc Kirk Session. It h&8 delcgat¢d authority to take certain decislons wknch cannot Wait until there is a fu]1 meeting of Ss1On, to PTomulgyAte iDitiatives and decisions from the superior courts - Presbytery and the General Assembly - at¥J to be a support to the oth¢r committees. The remit of each of th¢ other cornmilt¢¢s. Ministric8, Outr¢aGh and Rasourcc4 IJ to Coordinate the work of thc t¢ams and 8TOUPS which reFK)rt to the. Tlw have ex¢cutive authority Djake limited de¢tsion8 within their delegated remit and available budg¢ T¢tIrE back to s$10 Rep)rts frotn tbe individual teams and groups can be found the ApFndix. Sehedule of MeetiDg8 Nornially meetings Df the Kirk Session its Commi$ are held on a Tuesday. Thc Kirk Session and thc Business Committee n0Mll1y meet 6 Iirn a year and th¢ Ministries, Outreach and Resounxs COn)mittS meet pcri(Kli¢ally. as requiral. Th¢ Annu81 Meeting was held after worship on Surday 14° April 2024. Artivltles and A¢hievements Servic&8 of Worship. Wor8hip ig TCK>ted in the traditions of the Church of Scotland 8nd is relevant for th¢ 215t •. W<)r8hip on a Sunday morning starts at I lam and lasts for QmUDd an hour. Holy Communion is cclebratcd at I lam on thc 2 Sunday of Mar¢14 June. Sept¢1[ alld and on Easiff Sunday.
From all-age worship to quieL iD£otmal coDjllll tlue are times of lively prais¢ aTrJ optK)rtunities to findr¢5t and be still. We have a flexible layout in our sanctuary. We have an Organi and a praise band, who help lead worship, and sing hymns from th¢ latest Church of Scotlaod hyMnIxK {CH4) and from a varidy of sources. Prayer Meeting8 These are infonnal tin$ of gathertng when prayers are offerol for the ongoing WOTk of P¢nicuik North and its mernbers, as well as for con¢¢Tns affectin8 Penicuik and ttke wid¢r worl(L Young Klrk Young Kirk provides an cxciting programme of l¢aming and worship activities for young 0p1¢ from 5 to 18 year3 of ag£ Il ftne¢ts during school ternis. at the same time &s Sunday morning worship. Young Kirk attends the first part of Sunday morning worship in the church at I lam. before m<)ViTh8 thr()ugh to the North Hall around 11.158m for Bible teachin8, arts and craft4 musi¢, games and lots of fu Quiet Room Our Quiet Space is normally 01 alongde the 01 tk)or Café and on Sundays. It providey space for quiet Prayer and SOurC such as bibl, books of prayexs and refiective adIngS. Chlldren'g and Youth Aetlvltlej We also have the Peni¢uik North KiTk Children'3 Music Gmup for pre-school children (Wednesday mornings) and th¢ Boys, Brigade (FrAday ¢v¢Ding5). Penicuik Churches 'l'ogether {pcr) Penicuik North can be found a The partictpaling L hurtha ID and around PenicuiK' a note of these d. on Faceb([ Penicuik Church¢s Together. nnity Lommuniiy Lhur¢l4 P¢ni¢uik No ILir ILS èLre nilui rc the thrcc PNK rcprcseiitativcs oli Social events The Open Door Café hLs been ortn MondAy- Frlday, 10 am- 12 noon. The Café offer8 real coffe¢> t¢A home baking and friendship. Coffee Mornings and Social Ev¢nts. or8ani%d by various church groups, h&v¢ Ixen wtrll attended in 2024, as has Tea and Coffee after Sunday Worship. Cornmunlty Actlvltl Our premises continu¢d to be used ¢xtensAvely throughout th¢ year by church groups. mMunIty group8 and commercial lets. Church groups include Fun with Flowers. ArL8 and C.rnftq, Boys Brig*Je, Kellock Club, Children's Music Group. Renew 26. Cnmmiinity Groups include BTowni4 Rainbows. Commercial Groups include Extend Exercise, Zumb4 Pi18tes. Barrefioor, Schools Out. Also thTouglY)ut thc year Dance Point¢ used the premises to hold their dance exarn3 and the Silver Band aThJ PeniLwik Comrnunity Choir held their concerts in PNK. A Harvast Fcstival. a Craft Fair and a St Andmv's afternoon tea took pla and were well atlended by the community. Foodstore@YNK The p&8t year, 2024, saw a continuation of PenicuikNorth KiAes effot to WO withothets to meet th¢ challenge8 of families in ne&1 in our community. Dala Proteetlon The post ot"Data P)tIOn OiTicer is currenlly vacanL with the Minister COV]8 this in the interim.
Safegllarding The North Kirk family has a duty to w)teL# the young and wlnerable people within our conwgation and aims to hav¢ a safe and bappy ¢nvironment for all who usc thc faciliti. Safcguarding Policy and Pmcedun are in operation withlu PNK a1 if anyone h&s any ISSU regarding Saf¢guarithng. or anyone's behaviour is causing coll they are advised to contact one of our Safeguarding coordina who will monitor the situation along with the membersofthe Safeguarding PaneL Ifthe problemcaDTh)t be reetified, they will Contact the Safeguarding OffiLY at 121 Georg¢ Street for assista* Sl]PWrt aThl couellI if rwuired. Web8it¢ and Facebo The website addr¢&s i On Fac¢book seaTCh' FinvdllciAI Iitviow The principal source of incom¢ to th¢ ¢bub i5 Weekiylmonthly Offcrings. Donations and Fundraising. This arnounted to £86,974. Various olher Income amounted to £25,517, making the tal for the year of £112,491. Ex[SeS for the year tots11 £103.769. thcr¢fore at the end of I)ec¢mk there was a Surplus of £8.722. Male up &q follows:. Gener Fund- Surplus £5.748 Fabric Fwid - Surplus £2588 OP tknt Proj¢ct Fund - Su4)lus £ 386 'Ibe Bank and Deposit Balances at Ihe end of the year tots]led £93,240. Made up as follows:_ General Fund (Unrestricted Fund) £60.581 Fabric Fund Olnreqtricted but Designated Fund) £ 6,439 Open Door Project Fund (Utirestricted Fund) £14.354 Church of Scotland Invcstorn Trust- Dep)sit FuDd £l10( General and Fabric Funds (Unrestrieted Funds) comriSOnS with 2023 Total Income to these Funds amounted £82,030. an increase of £6221. Namely: Offerings and r)()natinn4 increased by £7.568 to £69.543. FundraigLng decreased by £828 to £2236. Bank Int¢r¢st and Invcgtm¢nt In(x)rne dccreased by £1260 to £278. Rcntsl of Pr¢mis&8 incTe&seA by £480 10 £9,097. No Grants received. Grants in 2023 amounted to £430. WlingS and Funeral donations ireased by £691 to £876. Total Expens&8 to tTr fiinds Amounted to £73.694. a decre&8e of £2,037. The main changes Vre - Giving to Gn)w Allocation inmsed by £3.393 to £36,572 PresbytGry Duas increased by £529 to £1,120 Fabric R¢pairs and Maintenance decreased by £14,814 to £7,501 Heat and Light incre&8ed by £7J33 to £9,600. DonatiOL8 towards Heat and Light amounted to £3.642 an incre&se of £1.679. n Door Pro'c¢t Fund (Rtr1ded FuThl) comparisons with 2023 Total Incom¢ to these Fullds amoullted to 0.461. an increase of £3.624. Nam¢Ey: Offerings and Donalions increased by £A.417 to £14.704. Fundraising Increas by £491. No Fundraising in 2023 Peniojk. Nortkn [1 CILurth (Chwch of SuAl•nd) SclSh (larity Ntr. SCO102
Bank Interest incre&sed by £26 to £68. Rental of Premises incre2sed by £1,500 to £4.5 Grants decreased by £3,500 to £4,(K)O Op¢n Door Caf¢ incrcascd by £1,140 to £6,698. Tothl Expenses to these Funds amounted to £30.075 a decrease of £3 J25. The rnain changes were- Worship atld Outreach decreased by £3212 to £12.347. Mainly adre in Midaid Project costs and an increase in Foodstore Project costs. Staffing Costs incre&qed by £1.43] to £15,647 Fabric Repairs and Makntcllan dleaSl by £2,611. None in 2024. iLernship Costs increased by £1,000. None in 2023. Investments At the year end, the value of Inve8tmentg with the c.hurch nf Scntland Investors Trust amounied to £44,546 an increase of £l,764 from the value on 31 December 2023. This is invested as followJ:_ D¢p051t Fund £1 1,866, Growth and In¢om¢ Funds £32,680. Thc cost of these Invcstmcnts was £41,876. Assets and l.iabilities: Gift Aid Receivable due for 2024 amounts to £l1.198 an ireaSe of £l.125. Investment Income due for 2024 amounts lo £1.646. The amount due for 202.3 w&8 ee1Ved in 2Q23 and amounted to £1.367. An incre&se of £279. The amount of £159 due for Fabric Maintenance. completed in 2024. but rK)t paid until 2025, is shown under Liabilities. All cominiLm¥nts were mct, with ihe exception of the Fabric Maintenance amount mentioned above, Income fr(Kn all sources 8t a healthy Ejank Ilalance ensured this was the case. Reserv&9 Poli The C.haTity Trustees have considered the reserves requiTed and have ¢onsidered current and future liabilities. It is the Twslees, poli¢y to hold reserves of approx. 6 months cxpenditure includin8 designatcd funds. At the year end thc Church held Unr¢5tricted funds of £67,019 (cxcludiiig ihr amvuni held in D¢posii fund 'ith the Church of Swlland Inv¢slors Trust). This represenLS more than 6 months nomiai Unrestncled P'unds expenditure. The D¢signated F'und, amounting to £6,439, is included in the Unrestric*d Funds and is held for general maintcnanec of Church PrO[rtIeS. The church also held ££14,35i of Restricted Funds al thc year end. which have been provided for the purroses specified in Note 2 of the Financia] Accounts. STATEMENT OF TRUSTEES, RESPONSIBILITILS Thc rncmbcr3 of the Kirk S¢ssion musl prepatc fInwla1 siaicments whiLh give 5uifscient detail to ensure an appreLiati(m of the tTaTLsactions of the ChuTch during the financial year. I"he rnembers of the Kirk Session are responsible for keeping Proper accounting records which, on requesL must reflect the financial position of the Church at that time. This must be done 10 ensur¢ that the financial ststements comply with the Charities and Trustce Investtnenl (Scotl8nd) Act 2005. the Charities Accnunts (Scotland) Regulations 2(Ki6 and the RegulatiODS Anent C.DngTegational Firwice approved by the General Assembly of the Church of ScotI£a in 2007. Thcy ar also responsible for safeguarding the of thc Church and must takc r¢asonable 5lcps for the preventionan(Vor detection of fraud and other irregularilies. They also have responsibility ror providing a safe environment tor all and for ¢nsuring that legislation Tegarding Protection of Vulnerable (iroups is complied with. A report on the work of the Sateguarding Team can bc found in the Appendix to this report. Irene B Signed: Date: 18 March 2025 P¢Dicuik: N1h Parish Church IChur¢h of Sthd) Scotttsh Chwity NO.. SC010902