The Church of Scotland Langholm, Eskdalemuir, Ewes & Westerkirk Church of Scotland RECEIPTS AND PAYIVIEiYfs ACCOUNTS 2024 CongregAtion No: 070408 Charity No: SC 011946
REFERENCE AND ADMINISTRATIVE INFORMATION Charty Narne.. LaThalm. Eskdalemuir, E¥%*s 8 Westerkirk Parish Church Charty RegSstratlon Number.. SC011946 Congwatron RelenCe No.. 070408 Conta¢t Address.. Langholm Parish Church Manse Thomas Tewoid Road Langholm DUmfr5 & Galloway DG13 OBL Prlnclpal omce&ear8rs Minister.. Rev Morag Crossan leen CaverslJackie H8nderson SessKn Clerk Clerk lo the Board.. No Bcard Church Tr8asurer'. Joyc8 Irdand Ind8p8ndenl Examlner Yuliana Murray Bank Royal Bank of Scolland. 151 High Street DumfrE$ DumfrK?8 & Galloway DG1 2BA Page I
Langholm, Eskdalemulr, Ewes Parish Church Trustees2024 NAME ADDRESS POSTCODE PHONE Bell, Joyce Braiihwalte, M8rgarei Braiihwaiie,Wllllam Caver5, Alleen GIftAldTreasurer Harnnavoe, Bu¢¢leuch Uare 18 HilLsideCres¢eni DGIJOAW DG130EE DG13 OEE DG13 OHI DG13 OHP DG13 OAZ DG130A4 DG1308A DG130AF DG13 OAD DG13 OP8 DGL3 OJL DG13 OAG DG1301N OG1301S DG130QP DG130JH DG13 OJ 80321 80284 80284 81232 81281 Sund8ySchoolSuperlntendant Kirkton Cottage Burnfooi Farm Menteilh, Wauchope Pi*e 22Ch8rles Stieet 27Ac8dÈmy PLace 42 Caroline sireet 7John Streei Greenslde, Bentpath Commerclal PL8ce,WellClose 21 Carollnesireei. Langholm 13 Greenbank, Townhe8d 2Whiiaside Glendearg. Eskd8lemuir WauchopeCottaEe. Caroilne St WauchopeCotra8e. Carollnest Elliot. Betry Henderson,Jacquellne Hlslop, Donna Hogg. David John5tone, David John5tone.William Latimer, Davld Mabon. Kgirlna Murray. lane 80856 8149D 81502 80859 70287 8OS57 80905 80194 80601 73239 81080 81080 Reid. May Scott, John Scott, Mary Ileen Caversllackie Hender50n Sharingsession ClerkRole
Year ended 31 December 2024 Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of the Deed of Constitution {Unitary Forml. 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 members of the church who are considered to have the appropriate gifts and skills. The Interim Moderator, Rev. Morag Crossan, who is a member of the Kirk Session, is appointed by Presbytery. OrganisaÉional Structure The Kirk Session which meets nine times a year is responsible for spiritual and temporal within the church. 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 dutyto bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It also co-operates Wlth other Churches in various ecumenical bodies in Scotland and beyond. The congregation meets for public worship every Sunday at 10:00am, with additional services held at Christmas and Easter. The Sunday Club for young people also meets weekly at IO'.00am with twelve young people regularly attending to explore faith in a fun and engaging way. Over the past year, there have been two baptisms, two weddings, and twenty-live funerals. School chaplaincy has continued across the local schools, with the Interim Moderator leading end-of-term services, Christmas services, and a Common Riding service for pupils and staff. The annual Common Riding for the town also took place and continues to be a well-supported and valued community event. The congregation holds an annual Church Fete, which is very well supported by the local community. It raises significant funds for the church and provides a meaningful opportunity for fellowship and outreach. This year the Kirk Session has worked diligently in response to the Presbytery Mission Plan of the South West Presbytery. The plan involves a union with Liddesdale Church and a linkage with Canonbie United Church. From 1st January 2025, the united charge will be known as Eskdale and Liddesdale linked with Canonbie United. Subject to a congregational vote. Rev. Morag Crossan will be inducted a5 the minister of this newly formed char8e.
Financial Review Total Income in 2024 was £49,666 a year-on-year increase of £10,054. Ordinary offerings of £36,111 represents the most slgnlficant income stream, comprising weekly giving. dirett debits and glft aid tax recoveries, Donations received were £6,435, and fundraislng generated income of £6,186. Total Expenditure was £36,881. which was £19,363 favourable compared to last year. Most signifi'cant savings achieved related to manse maintenance & heating £10,776,- Church maintenance £4,535; photocopier £2,300,- Ministers travel expenses £1,921; and Glving to Grow £1,556. The total net surplus on LEEW Accounts in the year 2024 was £12,785 favourable compared to a net deficit last year of1£16,6321. Res¢rYes Policy The elosing bank balance at 31st Deeemb¢r 2024 was £36,453, an increase of £12,785 in the year. Tn]stees have set aside a proportion of these funds as designated funds represented by Organ Fund of £14,694, Fabric Fund £8,500, and Church Projects Fund of £3,324. Statement of Trustees, Responsibilities The members of the Kirk Session / Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church duringthe financial year. The rnembers of the Kirk Session / Congregational Board are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financlal statements comply with the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts Iscotlandl Regulations 2006 and the Regulations Anent Congregational Finance approved by the General A55embly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularities Approved by the TnL8tees and signed on their behalf, Aileen averslJackie H Session Clerk lldersoD Date .
Independent Examinels Report to the Trustees of Langholm, Eskdalemuir, Ewes & Westsrkirk Parish Church I rep¢)rt on the accounts of the charity forthe year en(led 31 Oecember 2024 which a set out pagès 01 to CE. Respective responsibilities of trustees and examiner The charW5 trustees are responsible for the preparation of the accounts in aecoTdance wilh the tsrn of the Charit3 and Trustee Investment Iscouandl Act 2005 and the ChartieS Ac¢oL¢nts IS¢otlandl Regulations 2006. Basis of independent examinerfs statement An exarnination is carried out in accordance %sith Regulation 11 of the Charities Accounts Iscotlandl Regulations 20(6. An examlnatSon includes a VieW of the accounb.ng re¢oids kept by the Charity and a comparison of the accounts presented Nvith those record5. It a150 includes considaralion ol any unusual items or disclosures in Ihe accounts. and seeks explan3bons from the trustees concerning any such matters. The procedures undertaken do not prowde all the evidence that would be required in an audlt. and consequently l ¢Jo not exp$$ an audm opinion on the view given by the accounts. JMdep¢NdeTht exAmlner'5 Statement In the couis9 ol my axamination, no matter has come to my attentn which gives me reasonable ¢au$e to believe that Tn any material respect Ihe requiremenls.. to keep att¢unting records in accordance with Section 4411llal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the a¢counting records and comFly wth Regulation 9 of Ihe 2(M)6 Accounts Regulations have not been met, or to which, In my opinlon. aknlon should bo dFawn in ordèr to 8nable a proper understandin9 of the accounts to be reached. Name Yuliana MUaY Address.. 1 Wavertey Ro, Lgh¢4M . DG13 OEA Dale
holm Eskdalemuir Ewes & Westerkirk Parish Church Recei ts and Pa ments Account Year Ended 31 December 2024 Unre5tri¢ted Fund$ 2024 DÈsignatsd Fund$ 2024 Éndowmenl Funds 2024 Total 2024 Total 2023 RECEIPTS Donatlon$ Legacies Fundralslng Events Bank & Deposlt Interest Investsnent Income 36.111 1,360 37,470 36.825 $,075 178 315 8.186 441 11.261 619 31$ 1,529 466 803 41,679 7 49.666 39.612 Rèntal of prwnls88 (Drawn from 1211 Sale of investmèntslwarstockl Grants Receipts from G&ner•l Tw$t¢es TOTAL RECÈIPTS 41.679 7.987 49,66 39.612 paer C05t of genÈrating lunds Charilable adlvllre$ Governance costs Other payrnents 32,100 4.780 36,881 58.244 Total Paym•nts 4.780 Exco88 of Recelpts ovar Payments for the year 3.207 12.785
Lan holm Eskdalemuir Ewes & Westerkirk Parish Church Statement of Balance Year Ended 31 December 2024 Unr8strlctsd Fvnds 2024 D881gnat8d Fundg 2024 Endowmont Fund$ 2024 Total 2024 Tolal 2023 Bank & Cash Balances btought foNthril 01101124 Ilovement in the Year 356 9.S79 23,312 3,207 23,668 12,765 40,300 116,6321 Balance at 31112124 9.934 26.519 36,463 23.668 stme Investments at cost Gfft Aid Cla5m 015 2024 6.000 14.000 Mlnlstsrs Stlpend 2021122123lols to 121 70.614 Tho A¢¢ounts WO opproved by the Klrk Ses$lonlCongr•yatlonal Boartl tsn For and on behalf ofth¢ Irk So$$1 Congv¢gaUonal Board S05slon Clerk Troasurer
erkirk Parish Church Notes formin rt of the financial statements Year Ended 31 December 2024 1 Trustee R8muneratlon and Related Party Transactlons Durlng the year ono trustee rec8lved 18lmbursem8nt of exp8n888 Incurred totslllny £681.30. Klrk Sesslon Membws r¢Geived payments f(¥r sèrvi¢es £125 and £25. 2 Movements in Fun(ts At 1 January 2024 Incomlng Resourc89 Outgolng Resources At 31 Dec 2024 Transfer8 FUNDS Endowment Funds Unrestricted fund5 Ooslgnated Of9an Fund Designated Church Projects Fund General Revenu8 R85eTve Fund Doslgnatsd Fabrtc Fund 19,474 3,264 3S6 573 14,7801 14,694 3,324 9,934 8,500 60 41,679 7,927 132,1001 23,668 49.666 36.881 36.453 Total fund5 23,668 49,686 36,881 36,453 Pur sesofD nated Funds an Fund: Thls Is a fvnd up to rofurblyhand maintain LaThJholm Church Organ. Th8 closlng balance on this r8strOct8d fund 8ty8ar and was £14 694. b Chtsrch P octs Fund.. Thls fund w88 set up for sp8clllc pro¢, and to asslst wlth the cost ol Installlng pow cushlons, and fixtu$ within the thurch bulldlng. The tloslng balante on th6s accountwas £3 3X d Fabrlc Fund- The Trustee$ havo $Ot aslde furtd$ fortho malot*twn¢• of the Churth & Manse propoty.
3 EXPENDITLIRE Unr05tricted Funds 2024 08519natod Funds 2024 End¢)wmpnt Funds 2024 Total 2024 Total 2023 Analys¥s tyf ResovrGes Expefttled 05ts of Geverating Funds Investment Manager'$ Fees Offering EnvelopeslPenny BoxeslFundralslng Charftable Actlvltles Mini$trie$ and Mlsslon AIIoc8tlon Pr•sbyl¢ry Du¢$ Voluntary Additional Stlpend Minister's Expense5 inlstsrial A5SSStance Pulpit Supply Other Salary costs Fabric Repairs 8 Maintenance Councll Tax other Bulldlngs Costs Churth Office Expenses Organ & Mu$1¢ Other expenses 5.175 545 6,176 6,731 342 342 2.263 3,018 3,866 4,136 7,154 3.865 7.990 17.86B 1.307 15,204 17,363 432 270 1,091 32,100 17,363 432 914 1,091 36,881 771 1,266 56,244 4.780 Governance Costs Independent Examinerf5 Fee Totsl 32.100 4,780 36.881 4 Collactlon8 for 3rd Parties I Support for Charrti•$l 2024 2023 Sunday SGhool Earlo Halg Watèraid 242 134 161 295 166 40 ' To b8 pald out 2025
Lan holm Eskdalemuir Ewes & Westerklrk Parlsh Church Notes forniin art of the financial statements Year Ended 31 December 2024 l Trustee Remuneration and Related Party TransaGtion$ During the year one trustee reG¢ived rtirnbursement of expenses incwred totalling £681.30. Klrk Session Mgmbe recolv8d payments for seNlces £126 and £25. 2 Movem8Thts In FuTrJ5 At 1 January 2024 Incomlng Resources OutgolrtsJ Resources At 31 De¢ 2024 Transfers FUNDS Endowrnent FurKts Unrestrlctsd fund8 DeslgTratsd Organ Fund Deslgnated Church Prohcts Fund GÈn¢ro1 Rèvenue Resatve Fund D¢$4gnalpd Fabri¢ Fund 19,474 3.264 356 573 14,7801 14,694 3,324 9,934 8,$00 60 41.879 7.927 132.1001 23.668 49.666 36.881 36,453 Total fund& 23,668 49.666 36,881 36,463 os of Oesi aor n Fund: Thls Is a lund set up to iefuiblshand maSntsln Langholm Church Organ. Th8 closlng balance on thls restrictert fvnd at year end was £14 694. rch Pro Thls fund was sgt up for $p¢dfi¢ proJg¢ts, ond to assl$t wlth tho cos¢ ol Instslllng pew cushlons, and fixtu within the church buildin9. The c1051Th9 balance thi5 acGountWas £3 32 d Fabrlc Fund: The TTUSt8es have 58taslde funds forth? malntenance of the Church & Mans8 proparty.
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION 8Y THE CHURCH OF SCOTLAND GENERAL TRUSTEES ltsl Account 2024 2023 Credlt Balan¢es held at 31 De¢ernrat ¢ost Market Value of Balancos at 31 De¢¢mber Revenue Account 46S Credlt Balances held at 31 December at cost 455 Temporary Account (Eskdalemulrl 360 2.600 Credit Balances hplil at 31 DeGemberat cost 360 2.600 NOTES:_ remporaryAccount- Eskdalemulr- 121 charged 18galcosts of Man58 and Ew8s church against this fvndin 2024