2024-12-31-accounts

Livingston United Parish Church Nether Dechmont Com Centre Fells Rigg Carmondean Livingston EH54 8AX

Trustees’ Annual Report Fully Accrued Accounts

&

Independent Examiner’s Report For Year Ended 31[st] December 2024

CofS Congregational No: 020144 Scottish Charity No: SC012054

The trustees present their annual report and accounts for the Livingston United Parish Church (LUPC) for the year ended 31[st] December 2024.

Reference and Administrative Information

Charity Name: Livingston United Parish Church

Charity Registration Number: SC012054 Congregation Reference No: 020144 Contact Address:

Trustees

See Appendix 1

Principal Office-bearers

Chairperson Vice-Chairperson Secretary Treasurer Ministers

Independent Examiner

See Independent Examiner’s Report

Bankers

CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent ME19 4JQ

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Structure, Governance and Management

Governing Document

LUPC is administered in accordance with its constitution. The parent denominations are the Church of Scotland, the Scottish Episcopal Church, the Methodist Church in Scotland and the United Reformed Church.

Recruitment and Appointment of Trustees

Members of the Parish Council are the charity trustees. Trustees are elected at Annual General Meetings to serve a four-year period. Sixteen are elected in total with at least eight being ordained elders. The office bearers are elected from this number to serve for a period of three years. The ministry team are members ex officio.

Organisational Structure

The Parish Council is chaired by a lay person and it meets at least six times per annum. It is responsible for all matters spiritual and temporal within the parish. Within its published Mission Plan, certain individuals assume responsibility for convening sub-groups responsible for different aspects of church life, such as Worship, Pastoral, Property, Business & Finance, and Social events.

Objectives and Activities

Through its links with the sponsoring denominations, the congregation is Trinitarian in doctrine, reformed in tradition and Presbyterian and Episcopalian in polity. LUPC exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As part of the National Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every part of Scotland through a territorial ministry. It co-operates with other Churches and various ecumenical bodies in Scotland and beyond.

Most Sunday worship is held in one location, at Nether Dechmont Community Centre, Carmondean. This includes a weekly Eucharist, an inter-generational service and a more conventional Sunday service. The Messy Church has been discontinued for the time being. In addition, weekly midweek services, monthly evening services and services in Care Homes in the town can be arranged. There is an active Youth Ministry in the town, incorporating Inter-generational worship, school visits, Girls’ Brigade and Boys’ Brigade.

Achievements and Performance

The staffing complement for Livingston parish is two full time ministry posts and, within a wider parish grouping including Livingston Old Parish and Kirk of Calder, one and a half ministry support workers. At present, the ministry support posts are currently vacant. One full-time minister is employed by the Church of Scotland and one half-time minister is employed by the United Reformed Church. The trustees are employing a part-time individual to continue the good work already established in the 13 local schools and in the wider parish grouping and a Hospitality Co-ordinator to develop work within the local community, in the parish and the award-winning Barn Community Café project, which has exceeded expectations.

Monthly afternoon teas are organised which gather donations in aid of different local charities. The 5th. Livingston Boys Brigade and 1st. Livingston Girls Brigade continue to flourish.

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Financial Review

The Annual Accounts have been prepared under the accrual process.

Principle sources of income are offerings from the church members, associated Gift Aid claims, church hall lets and various other fundraising activities. The main areas of expenditure are contributions towards the ministry costs of the four sponsoring denominations, associated manse costs and travel expenses, worship costs and repairs and maintenance. During 2024 total general income and expenditure has largely been on budget and the end of year situation is slightly healthier than had been previously forecast. The Barn’s accounts are run through LUPC as a minority interest and, through its results, designated funds grew by over £7.2k. The closing balance of all reserves, £101,205.49, is an increase from £88090.91 at the start of the year.

Reserves Policy

It is the Trustees’ policy to hold in reserve any monies not immediately required to meet their financial commitments, up to a maximum of £100,000, excluding The Barn’s funds. Some of the reserves will be held in designated funds and some in general funds. £34,085.76 is currently held in general reserve and £67,119.73 is held in the various designated funds.

Statement of Trustees’ Responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:

• Select suitable accounting policies and then apply them consistently

• Make judgments and estimates that are reasonable and prudent

• State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures being disclosed and explained in the financial statements

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.

Risk Assessments

The trustees have identified various areas of concern, some of which are completely outwith their control. Some of these risks are outlined below :

• a) In the current economic climate, income from all sources will tend to decrease but expenses will tend to increase.

• b) An ageing congregation will lead to fewer people willing to assume responsibility as trustees, office bearers and in delivering our mission as the current office-bearers stand down.

• c) The national church is in managed decline, cutting back on staff, buildings and services. This might in future result in a reduction in support for this Church and provision of a manse. At the same time, the longer-term future of the whole community centre is uncertain. The other sponsoring denominations may also seek to reduce their involvement. The trustees are determined to resist any such moves or any attempt to dilute their ecumenical activities.

Not every member has resumed regular attendance after the Covid restrictions ended so a weekly service is still streamed online for those who are not yet confident in returning in person. This is set to continue. Actual membership numbers have slightly increased during the year with a new family being enrolled.

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The trustees declare that they have approved this trustees’ report.

Signed on behalf of the charity’s trustees :

Signature(s) Full Name(s) Position Date

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Appendix 1:

Trustees:

The following trustees served the Livingston United Parish Church during the period of the accounts:

Chairperson

Vice-Chairperson Secretary Treasurer Ministers Members

Finance Convener Property Convenor Pastoral Co-ordinator Safeguarding Co-ordinator Eco Church Co-ordinator Church and Community Co-ordinator

GDPR Co-ordinator

Scottish Episcopal Rep United Reformed Rep Methodist Rep Church of Scotland Rep

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