The Church of Scotland St Ninian's Craigmailen Parish Church of cotland Linlithgow ANNI AL ACCOI"JTS 2023 (Receipts and Payments) Con%regalion Wo: 020150 Charity l%0: SC"011348 Receipts and Payments 01124
Reference and Administrative Information Charilv Name.. t Ninian'5 Craigmailcn Parish Church of Scot nd. Linlithgvow Charity Reb¥istralion Number". SCOI 1348 Congiregyalion R¢feTenc¢ No.. o?01$0 Lontacl AddrLss". 'I'ru¥teey Indi'i)viideni fv.x¥niiii¢r lorncrston¢ Accounting, 'I'hL ( )Id Mi3nse, I I l..rngaih Road, Ilo ness. l.115191)P Bankery Bank i)r SL()Iland. Reb¢nl C¢ntrc, Blackness Road, l.inliihblOW, Wesl l.()thian, l.-1149 71 Ilj
Trustees, Annual Report Year ended 31 December 2023 Structure, CJovern2nce and Management Governing Document The Church is administered in accordance with the temis of the Model Deed of Cons lution. Recruitment and Appointment of Trustees Members of the Kirk Session and th¢ Conb?regiational Board are the charity, trustees. the elders of the church and arechosen from ihose members ofthe church ivho are con iifts and skills. The minisier. who is a member of ihe Kirk Se55ion. is elethed by the Presbytery. The Congregational Board is apwinted from within the congregatiop and are invited to numinatc Individuals who are believed to have the skills and com managFemenl affair5 of thL Church. to become members of the Board. Board Mem Statcd Annual MeLting and s¢rve for a period of three N'ears after M,hich iheTr musl SCC Annual M¢eling. e Kirk Session members are dered io hai'e the appropriaie ongyregaiion and induciLd by emiK'TS of the congyregation itment 10 contribute to the Is are Ihen apFK)inted at the re-election at ihe ncxt Stated Organi$ational Structure The CongregJational Board is chaired by the Minister or Intenm Moderaior and mee responsibility for all temp)ral matters connecled w'ith congFregialional life. Certain re thc Finance Commit1¢¢ and the Property. Committee as appropriaie. The Kirk Sc5510 Minister or Interim Moderdlor meets five times a vear and is responsible for spiritual rive time5 in a year. It has nsibililies are delegyated to vhich is also chaired b), the ffairs within the church. Objectives and Activities The Church of Scoiland ts Trinitarian in doctrine. Refornied in tradition and Presb glorify God and io work. for the adancement of Chnsi s Kingdom Ihroughoul ihc iv acknowledb?¢s a distinctive call and duty to bringi the ordinances of religion to the peo Ihroubih a t¢rrtlorial ministry. li cfrotrrales with other Churches in vanous ecume beyond. erian In wlity. It exists to rld. As a national Church, it e In every parish of Scotland ical bodies in Scotland and St Ninian's Craigymailen Parish Church of Scotland in Linlithgow serves one of two LinlithgJow and l.Inlithbyow Bridge and has 334 members and atlenders. Introduc continues to be a Zoom link lo services for ihose unable to anend Church in peT50 continued througyhoui 2023 and were held on Zoom onl!. uniil th¢ end of NO.ember. during, DeCemr. shes in the communities of d during, COVID 19, Ihere 'I'he Wednesday service5 en in Church and on Zoom The youth aclivilies nornlally revolve around ih¢ Sunday School {Ihe Jesus Factor) 3 yLar5 old ihrough to 16. and the I st Linliihgoii, Girls Brigade Companv. An activ second Monda), and serves mwnl). th¢ ladies of the conLFregalion. alihough its mem Mominby wor8hip is nom)alli' assist¢d bl. a Choir w'hich leads praise and rehearses wee b¢¢n forn)¢d io l¢ad th¢ occasional Church seTr ice. ich cal¢rs for childr¢n from Guild nornially me¢ts eery ip is not reslricled to ladies. ly, and a Worship Team has
Trustees, Annual Report (cont) Year ended 31 December 2023 Achievements and Performance A Servic¢ is held in ihe Church every Sunday with additional services ai Easter and I".orn)al and three inlornial Communion Services a Year. The Sunday Services are br benLfit of those unable to allend in r%0 and are a150 recorded and uploaded to Fac Faccbook r¢¢ordinb)s are vieived throughout the iveek by a vari¢ly ol. ople boih t.ro congr¢gation. The Church nomially provides accommodation in the Church Choir r (the Jesus Factor), and in the Halls for th¢ Guild. and the I st l.inliihgow Cjirls, Bribyad provides support and oversight. and th¢ Eco Ciroup. The Choir R¢hearses in Church regiular basis apart Irom the summLr months when numbers are lower. Non Church-re community also make regyular use of the halls and some of these maintained aclivilies include Taekwondo, Pilates Scotland. Zumba Cjold, I st Step5 Cafe & Recowery. Judo l. inliihLyow T,inning Association. Vitalitv Pilates, Jazzerci5e. Tai Chi. l.inlith&pow T LinlithgTI)w Fri¢nds Cyrenians, Rainbows. Brownies, Ali's Yogya. l.inliihgJow Rced Use the hall on an ad-hoc basis namcly. West Loihian Council for VoiingJ on Pollin& Association - I sl Aid Traininb). and LinlithgFow Community Council - Remembrance The Church is used as required by member5 and non-members for baptisms, Ive conducled bj, our Minister. There is occasional other use of the Church for Ioc81 denominalional Primary. Schools within our Parish hold their Easl¢r and Christmas Church members participate actively in ihe ivork ofthe local Lcum¢ntcal group which and t"ellowship among the Church¢s in the town. includinbJ th¢ r¢c¢nily started Ouid the deli¥'ery of EastLr cards to L V¢ry Streel in LinlIthgFo. adN'ertising) the joint I loly W various churchLs in thL tow). The Church remains rLcognised as having achieved Fai the of l.inliihbJow. which has Fair Trade Town status. Members ol. the cong rinancially 10 the Food Bank. in addition lo donatingy food it¢ms for dislribulion, in contribute more than l O Chrislmas Food Hampers which are pul log)ether and donated Reversc AdN'ent Calcndar Appeal. The Church worked its way up lo achievin&p a g?ol 2018 and coniinuLS to seek ways lo encourag7e people to think and act in a more ec outwiih ihe Church to maintain and improve further on ihe hibihest "gold award" statu rislmas, and ihere are four dcast on Loom for ihe ook on a weekly ba515. The within and oulwith its own m for Ihe Sunday School Company, for which il fore the Service on a ated b)roups from the local hrough ?O?J. These Linliihgow Camerd Club. 1¢ T¢nnis. Fainrade, and. There are others who ays. ARK Housing dingys and funerals. mainly aclivities, and the two non- ervices in our Church. 'fhe romotes co-ordinaled action r Church once a rnonth and ek and Easler Services in the Trade status, consislent with egalion reg?ularly contribute articular, members annually o West l.oihian Food Bank'5 Eco-congyregFation award in riendly way both within and Financial Review The Church's principal source of Income is the iveekl!. monthly or occasional contri and oihers who allend lis ScrvicLs. In 20?3 ihese conlribulion5 lotalled £51.907, co The larg?e5t singTIL paymenl was the Minislries and Mission Conlribulion which was went lo the Minislries Council and was our contribution lo the cosl of parish minist TM)8ls which are in Presbytery Plans. I'he rLmaininb' 140/0 was used for ihe work of ot depanment5 of the church and Ll(Iv¢ our congregyalion a financi(Il stake in all IhL naliu the Church of Scotland. Approximately 64°/0 of the Church's income is eligJible for recovered in 2023 was £11,419. With the Halls lully re-0ned and organi%alions r¢ of prcmi5cs incom¢ was £11,360, compared iviih £9.815 in 20?2. The ov¢rall surplus 'ilh a surplus of £4.917 in 202? All orgTanisation5 wcrc ablL to supply satisfaclory chLcked foi correctness as part of our indendent examination. utions made by Its members par¢d with £53.594 in ?0?? 6,573. 86/0 of this amount rs and those in other parish er councils. committee5 and al and Inicrnation(Il work of ift Aid The actual Cjltl Aid rtinby operations, our rental n ?0?3 was £449, compared counts and Ihese hav¢ been
St Niniin's Craigmailen Pr13h Churcb of Scotland, Llnjlthgow SC 011348 IDdependent ExAminer's Report to the Trujtea of St NinAn'8 Crnigmiikm Par ' b Charch I rewrt on the accounts of thc Chanty for year en(kd 31. DeMlr 2022 which a sel out on tmges 7 to 12. Rejpeetive respoDJibllities of tru•teeJ and examiner The chan'ty's tnjstees are r¢yy>nsible for thc PTeparatson of the accounts in accordance and Trusttt Investment (SlIand} Act 25 and the Chantses Accounts (Scotland) R th the temis ofthe Chan'ties gulatsons 2006. The charity trus*es CO8]der that the audit reqwrement of Regulalion 10( I ) (d) of not an)ly. It is my resEx)nyibility to examine the aOUnts requir¢d under section whether parnculat matters have rne to my attentso Accounts Re8ulalions &¢s l ) (c) of Ad and to state BA911 of Indepemdeot ex•mAoer'8 itstement My examinatt'on is carried out En aordanCe with Regulation I l of the Charilies A 2(K)6. An exami110ft includes a review of the accounill)g records kept by th¢ c aecouftts presenle4a with those recordq li also include5 consideTation of any un acLx)llD ond sttks exp]anatsons lrnm the trustees ¢0ming any sh matters. The EThvide all tk evidencc that would b¢ reqwred in an audit. nSeq1t1Y I Ilo Ihe view given by the accounts. unts (S¢otland) Regulations ty and a cornF>gri50n of the ilern5 or disclosure8 in the ures und¢rtak¢n do not express audit L)piDion on Independent examlner'j itatement In the eA•urse ofmy examtnation, no matter cornc lo my artcntion wlu'ch ¥ives me reasonable cause to believe that in any material res¢1 the requi to keep accounting Tecords in OrdnCe with Section 44(1) (a) ol th¢ 21X)5 2006 A¢Unts Regulations. and to preFwe trxounts which K¢ord with the attountin8 ordS and comply ALxounts Rebyulations hav¢ not trten met, or 2. to whi¢K in my Opinio attention should be drawn in order to erble a Fyoper un be reached ents-. and Rc8ulation 4 of the th Regulation 9 of the 2(X tanding of the accounts to Nam¢ Cornerstone Accounting Address.. The Old Manx. I l Ern8ath Road. Bo'ness, EHS19DP Date.. 25th May 202+.
Trustees. Annual Report (cont) Year ended 31 December 2023 Re•erveJ Polky It is thc Trwtew. lI1¢Y ts hold Teserves of approximately six months exFenditure in the year end the Church held unrestncted cash funds of£73.613. which adcquately ex a re8iStered charity. Of this £3,0 is designated for Fabric Furf £6,838 is desi £1,558 for the Phot(pIer Fund. Also included in thc above Amount. Church unr&stricted funds in their own acLounts. Iwling desig futxls. At the rcquiTcd amount for ted for Organ Fun and ganisations hav¢ £5.591 of ststement of Trustees, Responslbllltles Th¢ memb¢rs of the Kirk Session I Congr¢gationaJ Board must prepar¢ financial s dctsil to enable an appreciati'on of the trnnsactions of the Church during the finlln¢ial y Session I con8regats.onal Board are SEX)nSIble for keepinB pfoFtr accounting rellect the fin1&1 ]y)sition of the Church at that time I'his must be donc to cn5U ¢omply with the Chartlies and Truslee Investment (SlIad} Act 25. th¢ C Re8ulations 2006 and tk Re8ulabons Arrtnt congregation fina¢ approv¢d by Church of Scotland in 2(M17. are also reSnsIble for safeguarding tk assets reasonable steps for the prevention aDWor detection of frnud and other Irregularities. nts which give sufficient . Thc mernbers of the Kirk which. on r¢quesL must that the finla1 ststerncnts 'tses AcUnts (Scthland) ¢ Gcncral As3¢mbly of the f the Church aThJ must tak¢ Approved by the TnL8teu and signed on their behalf. D•te: 26 MAY 2024
St Ninian's Craigmailen Parish Church of Scotland Receipts and Payments Account Forthe yeèf EDdEd 31 De¢èmbèr 2023 Tot4 TWI Ip WFO khEmi IDOD Glft Aid) Gift Don•t15 TaxRetoVefed Gift ¢y Don4Dons Ordinary OffennAslOptD Phtel 41.891 11.419 42.813 11.$92 2.273 42.813 11,592 2.27a V34 375 2.872 11.360 Other Offeriws Rentsl Df Prtmlses Other Relts Inbsrment Incom¢ 5831 697 9MIS 8.573 541 1.238 9,815 a.s73 532 1.529 714 532 Totsl r•r•l •7.651 W71 vm•nty OllefinA en¥elope5 14S 36.573 6S3 14.017 145 116 39.282 116 39.282 2.472 11.464 1.244 658 1,571 8.018 2.819 3.947 3,OS5 Prt5byter¥ dues Stjff salxleslincl. sub<onrr•cwsl Ministry expenses WoFship expenses Olher rnisyon costs Fabr rEFaif5& Yrtalnten¥Ke Covncil tax 653 14.017 11.464 1.241 i.s?1 11.120 2.9 4.5SI 2,970 4551 2.819 3.917 3.OSS Heat. Ilqht and I•1•0Th¢ Insurance Publicatyons11t ind Work Piafitl Prindni. st•tionery ptyswe Churth oflice expen5e5 DoNtlons Independent Other expenses 128 857 857 482 k,SS5 3.732 3.751 4.451 17. 12J85 •2.417 531 4,917 133 452 711 4,917 n.872 3.941 6.629 iJ.442 68.531 6.S49 ?8.525 TOt•lfW uth•dl4YwMvd ?9,3 4597 72Jn J.941 629 83.442 The n¢teson wes 9t0 11 lorrn partofthvfifflancialststthellt P4e?
St Ninian's Craigmailen Parish Church of Scotland Statement of Balances As at 31 Decernber 2023 2023 Surplus for year 2022 Surplus for year Openlng balance Closln8 balance Openlni b•lance Closlng l•n¢e Bank and cash 83,442 449 83.891 78,525 4,917 83,442 Total assets 83,442 449 83.891 78,525 4,917 83,442 Represented by: Unrestricted fund 73.613 72,872 Restricted lunds 3.597 3,941 Endowment funds 6.681 6,629 83.891 83,442 Investments at market value Church of Stotland Growth Fund12960 units) Treasury Stock 7.25% 201212015 17.256 15,984 1,750 Slatement of assets Church Manse Elertronic organ at cost Giftaid due No value provided No value prowded 23.195 7,825 No value provided No value provided 23.195 7,843 31.020 31,038 statement of Ilabllltles Independent examination fee 600 600 6DO The financial statements on pagts 7 to 11 were approved by the Trustees on their behalf by the undernoted.. y 2024 and signed on Page 8
St Ninian's Craigmailen Parish Church of Scotland Notes to the financial statements Foi the year ended 31 December 2023 l. Accountln8 pollcles Accountlng conventlon The financial statements have been prepared under the historical tost convention an Charities and Trustee Investment Iscotlandl Act 2005. the Charities Accounts Iscotlan amended) the Regulations 3nent Corwegational Finance approved by the Genera Church af Scotland in 2007. in accordance with the l Regu13tions 2006 las Assembly of the Basts oAfinonclolstotements The financial Statements have been prepaied on a receipts and payments basis. All from tax recoveries on Gift Aid and bank Interest 15 accounted for when received. E when paid. untary income, income enditufe is recognised Re¢elpts ondpoyments account For the purpose of the receipts and payments account a5 shown on page 7. funds are efined as follows-. Unrestrlrted funds comprise grants and other In¢ome received for the objects of the specified purpose and are available as general funds. Restrirted lunds comprise Intome which has been received for the object5 of the chur restricted purpose within these obje¢ts by the donor. ufch without fvrther and specified for 2. Donatlons and collertlons for thlrd partles The Sunday School raised and donated £1,350 to CHAS. The Women's Guild raised and donated £205 to the =hurch of Scotland Guild Project_ The Church raised and donated £1,178 to the work of SU in Ukraine_ A special collection was made fo o mark hjs retirement and th raised and paid to him accordingly. Sum of£2.225 was 3. Transactlons wlth TThstees and related partles Durin8 the year. S12022..61 trustees received reimbursement of e¥penses incurred tot Iling £2,35012022.' £2,387). In addition the following who are trustees, received recompense for p-a1¢ seryices to the thurch during the yea 6.44212022.. É6,0341 as hall cleaner. 67812a22. £697 as gardener enefitted from the payment of Cour.- e marise of £2,970 12022.. £2.8181 TaA u.'- L All Church of Scotland congregations contribvte to the National Slipend Fund which ministers. stipend5 and employer's tontributions lor national insurance, penssons ènd Ministers. stipend5 are paid in accordance with the national sttpend scale which is rela For the year under review. the minimum stipend was £30,135 and the maximum stipe subsequent yearsl was £37.032. rs the costs of usin8 and loan funds. d to years of service. d lin the fifth and There were no other trtynsactions with related parties in the year. 4. Volunteer time The Church relies heavily on the contribution of significant volunteer time for the deliv of activities. This has not been quantified lor the purposes of these accounts. ry of its programme Pa8e 9
St Ninian's Craigmailen Parish Church of Scotland Notes to the financial statements For the year ended 31 Decembef 2023 S. Unrestrbrted fvnds Balance at 01.01.23 Re¢elpts P•yments Balance at 31.12.23 ransfers General fund Fabric Fund Organ F(Jnd Phtrtocopier Fund Guild Fund Sunday School Fund Choir Fund 56.271 2.701 6.588 1,4S8 2,507 2,720 627 75,697 1.529 167,4561 18.3991 17,8861 7,169 250 loo 56,626 3,000 6.838 1.558 3.039 1.925 627 6.IS6 1.024 16,1241 11,8191 500 Total unrestricted funds 72.872 84.406 183.7981 133 73,613 Explonotlon ofAunds The Generol Fund represents all income and expenditure relating to the primary focu charity. other than those for which funding is restricted. FgbrAC Fund.. The Trustees have set aside funds for the maintenance of the Church pr Organ Fund.. The Trustees have set aside funds for the maintenance of the Church or Photocopier Fund.. The Trustees have set •side funds for the maintenance and replac photocopier equipment Guild Fund.. The Trustees have set aside money for the running of the Church Guild Sundoy5chool Fund.. The Trustees have set aside funds for use by the Sunda¥ School. Choir Fund.. The Trustees have set astde money to purchase music and for other use b aetivities of the ent of the the Church Choir. 6. Rèstrlcted funds Balance at 01.01.23 Recelpts Paymtftts Balance at 31.12.23 ransfers Flower Fund Anniversary Fund Sound System Fund Third Party Collections Fund Stonework Ftjnd 242 242 225 720 2.447 307 225 720 2.103 307 3.060 13.4041 Total restricted funds 3.941 3.060 13.4041 3,597 Explonatlon ollunds Flower Fund.. This is a fund to provide flowers for display durin8 seryices of worship. Anniversory Fund.. This fund was created to contr¢bute to celebrations of the Church's few years ago. As it is not possible to spend this Money at this stage, a decision on i made and contributors Imembers of the eongregationl informed and given the opport SoundSysf?rn Fund.. This is a fund to pay for a new sound system for the Church and hanges to available bandwidths for use within buildings such as ours. In the event of oversubscribed. any excess may be used for projects of a similar nature. The target fo although the everltual cost will be depèndent on quotation from suppliers. Pa8e 10 ignificant anniversary fvture needs to be nity to comment. Ils, necessitated bv his fund being this fLtnd Is £6.000.
St Ninian's Craigmailen Parish Church of Scotland Notes to the financial statements For the year ended 31 December 2023 Explonotlon oflunds contd. Stonework Fund.. This fund exists to pay for repairs to the thurth building stonework, items of a similar nature. Third Party Collections Fund.. This fund is used to keep track of funds collected to be p organisations. uch as repointing and id out to other 7. Endowment Funds Balance at 01.01.23 Recelpts Payments Balance at 31.12.23 ran5fer5 Patrick Callender's Bequest Peter Souter's 8equest Golden Rule Fund Miss Jessie Callander's Bequest Mrs Esther Tulloch's Bequest Mrs Grace Robert50n's Bequest Glen's Bequest 8enelovent Fund 1.327 1.052 8CrfI 222 1,515 552 15 1,146 39 31 1391 1311 1,327 1.052 822 222 22 161 1421 1151 42 15 I,sis 552 15 1.176 30 Total endowment funds 6.629 185 11331 6,681 Explonotlon oAAunds Income from Patrick Callander's bequest is to be used at the discretion of the Congreg capital sum is £1,327, invested in the Church of Scotland Deposit Fund. Income from Peter Souter's bequest is to be used in support of the Sunday School and 15 £1,052, invested in the Church of Scotland Deposit Fund. Income from the Golden Rule Fund is to be used to a5SlSt necessitous persons, especi children. The initial capital sum of £2.059 was invested in the Church of Scotland Inve Income from Miss jessie M Callander's bèquest is to be used for internal decoration o capital sum 15 £222.36. invested in the Church of Scotland Deposit Fund. Ineome from Mrs Esther Tulloch's bequest is to be used at the discretion of the Minist Congregational Board. The capital sum is £1.515.25. invested in the Church of Scotlan Income from Mrs Grace Robertson's bequest is to be used at the discretion of the Con tapital sum is £552.43, invested in the Church of Scotland Dep051t Fund. The purpose for which Income from the Glen's bequest is to be used is not known and determined income should be transferred to the fabric Fund. The capital sum is £14.8 Church of Seotland Deposit Fund. The purpose for which income from the Benevolent Fund is to be used is not stated determined that its use should be as decided by the Kirk Session. The capital sum of £ deposited In the Church of Scotland Deposit Fund. £30 is added to the fund eath year to be used. tional Board. The hoir. The capital sum ly widows and young ment Fund. the Church. The r and the Deposit Fund. regational Board. The he Trustees have invested in the the Trustees have 25.77 was initially ntil such time as it Is Treasury Stock As of the date of these accounts. the church ha5 been unable to find the Treasury Stoc has been removed from the list of assets. certificate and SQ It Page 11