Law Parish Church (Church of Scotland)
www.lawparishchurch.org
9 @ © _ 4 LAW PARISH CHURCH
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Receipts & Payments Accounts
For the year ending 31[st] December 2024
Congregation No 130719
Charity No SC 013217
Trustees Annual Report Year ended 31 December 2024
Reference and Administrative Information
Charity name: Law Parish Church Charity Registration Number: SC 013217 Congregation Reference No: 130719 Contact address:
Trustees
Kirk Session members Congregational Board members
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Principal office-bearers
Interim Moderator: Assistant Minister: Session Clerk: Clerk to the Board: Church Treasurer:
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Independent examiner:
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Bankers:
Bank of Scotland 27/29 Main Street WISHAW ML2 7AF
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Year ended 31 December 2024
Structure, Governance and Management
Governing document
On 2nd February 2025, at a Congregational meeting, following approvals by the Kirk Session and Congregational Board, it was agreed to adopt a unitary constitution.
Recruitment and appointment of trustees
The Kirk Session is responsible for spiritual matters and for financial, property, safeguarding etc, matters that support worship, ministry, mission and pastoral care.
Members of the Kirk Session and any other office holders, who are not elders, are the charity trustees. The Minister of the parish, who is a member of the Kirk Session, moderates meetings of this board.
Organisational structure
The Kirk Session would normally meet at least seven times a year. The Church of Scotland is Trinitarian in doctrine, Reformed and Evangelical in tradition and Presbyterian in governance. It exists to glorify God and to work for the Scripture and is subject to the supervision and decisions of the Presbytery of Forth Valley and Clydesdale and of the General Assembly of the Church of Scotland.
Objectives and activities
As a national Church, the Church of Scotland acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Activities particular to this congregation are: -
Services of Worship The Guild Sunday Club Craft Club Bible study and prayer Coffee Mornings Annual Fete Food Bank
Achievements and Performance
Services of Worship - Rev Jonathan Lyall was appointed assistant minister in November 2024. Sunday morning services continued to be streamed online, attracting people from far and wide and offering those closer to home a choice, if they could not attend in person. These services can be found on Facebook. We celebrate the sacrament of Communion on the fourth Sunday in the months of February, June and October and continue with special services for Easter, Harvest, Remembrance and Christmas. Two children were baptised in 2024, and midweek services were restarted on a Wednesday morning.
Coffee Times - these are usually held regularly throughout the year by the Guild and tea/coffee and biscuits are available after all weekly services. to the church refurbishment and/or various charities.
Food Bank - a monthly food bank operates, attended by a volunteer/s from the Community Council and a church representative.
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(cont.) Year ended 31 December 2024. Achievements and Performance (cont.)
Sunday Club - this year, started off well; with seven children attending Sunday club regularly. Unfortunately, numbers dropped after the summer due to three of the families moving home, out of the village. Jean and I would love to welcome any children from three years upwards to join us.
We continue to use teaching material from a Christian website and material from the Glo Bookshop. We also use videos from Saddleback kids, to tell the bible story and make crafts/wordsearch to accompany the stories each week.
This year we have had a few baptisms and continue to give the baby a toy prayer pet, who recites a bedtime prayer. We give the children a book from the Glo Bookshop when we finish for the summer, also Easter eggs and selection packs at Christmas.
The Guild - the Guild has had another good year with attendance usually around 16/17 and has had a variety of speakers. This year we had a Guest afternoon where we invited the ladies from St.Andrew's, and Kirkton Guilds. Our speaker that day was Bill Simpson, who gave us an afternoon of music and magic. Our monthly coffee afternoons have an average attendance of 16/18. We had an outing to the Radstone Hotel for afternoon tea and are looking forward to our summer outing to Dumfries House. This year two of our members, Elsie Chalmers and Ellen Young, were presented with a certificate and badge to celebrate 40 years as members of Law Guild.
Bible study and prayer a group has been meeting on a Tuesday evening, combining bible study and prayer. This group allows for thought-provoking study and discussion before moving to a time of prayer for any specific needs. This has been well attended and will continue throughout the year, and we will look to integrate additional times of prayer into all that we do. There had previously been opportunities a couple of times per year to have the church open for a quiet time of prayer and although this had been on hold, it will be restarted this year, beginning during Holy Week.
The Craft Club - the Craft Club continues to meet every Friday afternoon. There are nine ladies, and we would welcome any new members. Most of the ladies knit, but some do embroidery or card making. We make items for personal use and for charity. We meet for two hours but have a break for tea/coffee mid-way. The chat lasts for the full 2 hours!!
Property Report
There have been no issues with either church or manse this year which is good news.
The Church
The roofs on both church and hall have needed repair for some time, however this situation has worsened after the current high winds. Quotes will be obtained, and necessary work will be carried out.
The Manse
The manse is currently vacant, and regular checks are being carried out. The current boiler has been condemned; however, we have permission to replace this.
Thank you to all who help with repairs and gardening behind the scenes. All your hard work is greatly appreciated.
Health and Safety report / data protection - the post of H&S Coordinator comes under Property, and is presently still vacan ~~t~~ would you, or anyone you know, consider this? We are also doing our best to keep in line with data protection legislation and recommendations, whilst still looking to fill this post.
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Year ended 31 December 2024 Achievements and Performance (cont.)
Pastoral Care - the Pastoral Care Team continue to reach out to people who are unable to attend church for various reasons, offering assurance of confidentiality. The team is made up of six members of our congregation.
In Easter 2024 we delivered 18 gifts to members of the congregation, we visited and delivered cards in October, and at Christmas visited and delivered gifts again. Other visits are made throughout the year and cards delivered to the congregation and people in the village. Flowers are delivered weekly by our Flower Convenor, and many of the cards are made by .
Sadly, we lost three of our congregation friends, who are missed by many of us. Please contact me, on 07592 860769 if you know of anyone who might benefit from a telephone call or visit. Lastly, once again I would like to thank our team members and the Rev Jonathan Lyall for their faithful support to the congregation here in Law.
Kirk session - after the recent decision to change to unitary constitution, KS and CB reports will merge next year and 30.11.24, and on 01.12.24 Rev Iain Murdoch was appointed. After accepted a new post in the borders and left on 13.09.24, we welcomed Rev Jonathan Lyall as our assistant minister from 01.11.24. We wish both Lorna and Kwame many blessings for their futures.
We remain at 9 elders at present and the roll stood at 141 members and 3 adherents at year end 2024. Under the Presbytery of Forth Valley and Clydesdale, Mission Planning is ongoing, a cluster group has been formed, and members from Law and Carluke are working together to consider where and when services will be held, housing the Dementia Hub, etc. We extend sincere thanks to the KS members who are taking this forward, and we pray that we can progress in unity and fellowship. held an information/discussion session after worship recently, to advise the congregation of the above in more detail.
Ellen Young was presented with a certificate for 31 years as an elder and were presented with certificates for 40 years of Guild membership. The Kirk Session appreciates all that the congregation does for our church; there are many unseen contributors, so thank you all. Thank you for continuing to uphold us and the wider church in prayer.
Congregational board - the board continued to be kept busy with general maintenance and repairs to the church and maintenance in the now vacant manse. As you will see from the property report, the church and hall roofs require immediate attention, all the more so after the stormy weather. Presbytery has lifted the embargo on church improvement work, which will be discussed by the cluster group, unless urgent. We are extremely grateful to has been holding down the position of treasurer, despite his resignation a couple of years ago. Please contact us if you, or anyone you know, can help with this in a book-keeping capacity. Thanks to , who continues tial arts group booking on Tuesday evenings, due to local competition. However, we are still available for lets and other events. Thanks also go to for
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Year ended 31 December 2024 Achievements and Performance (cont.)
Safeguarding -
are still the Safeguarding coordinators for Law Parish Church.
Seven regulated workers completed their safeguarding courses this year, which means that all our 29 regulated workers in Law Parish Church have now completed either the Introductory Safeguarding Course or the BB module 4 Course, to meet the requirements from Church of Scotland.
A Safeguarding Panel has now been set up, which deals with any Safeguarding issues that may arise. The Panel consists of three members who have attended both the Introductory Safeguarding Training Course and the Advanced Safeguarding Training Course, two of them attended in 2023 whilst the other one attended 2024.
Brigade and one appointed on 04/06/2024 as a regulated worker with children in the creche.
Brigade; he began his regulated work with 1st Law BBs on 25/10/24, after transfer and necessary documents were completed and approved by the Kirk Session as well as the approval from BB Headquarters.
Five elders have now attended the Trustee Safeguarding Training Course, which was held on 12 October 2024; more courses are due to become available and another four elders must attend. This will remain ongoing, and the elders still to do this will be notified immediately once a Safeguarding Training Course becomes available.
As from 01/05/2024 the Boys Brigade are responsible for the PVG Scheme membership applications for any of their regulated workers, but monitoring has still to be carried out by the Safeguarding Coordinators, as they are still included in the Safeguarding register for Law Parish Church.
During last year we removed five names from the PVG regulated workers list for Law Parish Church; this was due to them either leaving our Church or wishing to resign from their post.
In 2024 a Data Cleanse was completed and the Church of Scotland Safeguarding Service in Edinburgh was notified.
The PVG list for Law Parish Church has now been updated and is monitored by the coordinators.
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Year ended 31 December 2024
Financial Review
The total income for 2024 was £42,622 with total payments of £43,482 giving a deficit of £860 for the year.
The main source of income for Law Parish Church is the weekly offerings, (i.e., gift aided offerings, free will offerings, open plate, other donations/offerings, and tax reclaimed from gift aided offerings). Gift aid donations decreased by 1% from £18,484 to £18,299. The tax reclaimed decreased from £5,396 to £5,249 due to the reduction in gift aid donations. Freewill offerings decreased by 7% from £6,467 to £6,018. There has been an increase of £987 from Open plate donations compared to the prior year. Other donations/offerings have decreased from the previous year being £5,640 in 2023 to £3,198 in 2024, this is mainly due to funds received from the gift day in 2023 .
Total expenditure has decreased by 31% from £62,754 to £43,482. The primary reason for the decrease in expenditure is the reduction in repair and maintenance costs, which have gone down from £38,103 to £6,299 due to the refurbishment of the Manse and church cupboard expenses incurred in 2023. However, this is offset by an increase of £14,200 in our Giving to Grow payments, which have risen since 2023 because the church has not been allocated a vacancy allowance in 2024.
Reserves Policy
designated funds. At the year end the church held unrestricted cash funds of £33,976 of which £926 has been appointed for church organisations. The remaining balance of £33,050 represents about 9 which exceeds t .
The church also held £22,307 of restricted funds which have been provided for the purposes specified in Note 2.
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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 during the financial year. The members 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 financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly 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 and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
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Date: 19/03/2025
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LAW PARISH CHURCH Charity No. SC013217
I report on the accounts of the charity for the year ended 31 December 2024, which are set out on pages 10 to 16.
Respective responsibilities of trustees and examiner The
and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any 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 accounts.
In the course of my examination, no matter has come to my attention.
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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 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Date: 19/03/2025
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Law Parish Church
Receipts and Payments Account Year Ended 31 December 2024
| Note Receipts Donations 3 Legacies Activities for Generating Funds Bank & Deposit Interest Investment Income Rental of Premises (Church Halls) Sale of Assets Sale of Investments Grants Receipts from General Trustees Designated Fund Receipts Other Receipts Total Receipts Payments 4 Cost of Generating Funds Charitable Activities Designated Funds Payments Investments Assets Total Payments Excess of receipts over payments for the year before transfers Transfers Excess of receipts over payments for the year after transfers |
Unrestricted Restricted Endowment Funds Funds Funds Total Total 2024 2024 2024 2024 2023 £ £ £ £ £ 36,773 550 - 37,323 39,559 - - - - - 1,302 - - 1,302 - - 222 - 222 158 - - - - - |
|---|---|
| 38,075 772 - 38,847 39,717 860 - - 860 370 - - - - - - - - - - - - - - - - - - - 14,000 2,915 - - 2,915 1,714 - - - - - |
|
| 3,775 - - 3,775 16,084 |
|
| 41,850 772 - 42,622 55,801 265 - - 265 218 40,299 133 - 40,432 59,935 2,785 - - 2,785 2,601 - - - - - - - - - - |
|
| 43,349 133 - 43,482 62,754 |
|
| (1,499) 639 - (860) (6,953) |
|
| - - - - - (1,499) 639 - (860) (6,953) |
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Law Parish Church Statement of Balances Year Ended 31 December 2024
| aw Parish Church tatement of Balances ear Ended 31 December 2024 |
|
|---|---|
| Note Bank and Deposit Balances Balance brought forward (General) Movement in year: Excess of receipts over payments for the year Balance carried forward |
Unrestricted Restricted Endowment Funds Funds Funds Total Total 2024 2024 2024 2024 2023 £ £ £ £ £ 35,475 21,668 - 57,143 64,096 (1,499) 639 - (860) (6,953) |
| 33,976 22,307 - 56,283 57,143 |
The accounts were approved by the Kirk Session and Financial Board on 19[th] March 2025.
For and on behalf of the Kirk Session and Financial Board
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Law Parish Church Notes to the Accounts Year Ended 31 December 2024
1. Trustee Remuneration and Related Part Transactions
During the year 2024 six trustees received reimbursement of expenses incurred, which amounted to £816.92. (2023: Six trustees, amounting to £6,304.06). In addition, Council Tax of £1,923.93 was paid for the manse for the year (2023: £2,285.03).
No trustee received renumerations during the year 2024 (2023: No trustees amounting to £0.00)
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
2. Movement in Funds
| Unrestricted Funds Designated Guild Designated Sunday Club CofS Investors Trust Deposit Fund General Fund Unrestricted Funds Total Restricted Funds Extension Fund Pastoral Care Fund Benevolent Fund COVID-19 Grant Kick Start Mission Fund Restricted Funds Total Total funds |
At 1 Jan At 31 Dec 2024 Income Expenditure Transfers 2024 £ £ £ £ £ 702 2,747 2,611 - 838 94 168 174 - 88 20,000 - - - 20,000 |
|---|---|
| 20,796 2,915 2,785 - 20,926 14,679 38,935 40,564 - 13,050 |
|
| 35,475 41,850 43,349 - 33,976 |
|
| 18,618 222 - - 18,840 300 - 133 - 167 1,200 200 - - 1,400 1,050 350 - - 1,400 102 - - - 102 398 - - - 398 |
|
| 21,668 772 133 - 22,307 |
|
| 57,143 42,622 43,482 - 56,283 |
Purposes of Designated Funds
Guild Fund: These funds are held by the Guild for the general running of their organisation. Sunday Club Fund: These funds are held by the Sunday Club for the general running of their organisation. CofS Investors Trust Deposit Fund: These funds are held by CofS for the running of Law Parsh Church. The General Fund is for the general running and maintenance of Law Parish Church and Manse.
Purposes of Restricted Funds
Extension Fund: This fund was set up as a fund to help with the building of an extension.
Pastoral Care Fund: This fund was set up as a fund as emotional and spiritual support for congregation Members. Ministers IT Fund: This fund was set up as a fund for the renewal
Presbytery regulations.
Benevolent Fund: This fund was set up as a fund to aid poverty in the local community.
COVID-19 Grant: This fund was set up to reengage with congregation and community following the Covid-19 lockdown and to stimulate worship, activity, and mission.
Kirk Start Mission Fund: This was awarded to Law for the development of online congregational worship.
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3. Analysis of Donations
| FWO Scheme (non- gift aid) Gift Aid Donations Tax Recovered on Gift Aid Dons. Ordinary Offerings (open plate) Other Offerings, Donations, etc. |
Unrestricted Restricted Endowment Funds Funds Funds Total Total 2024 2024 2024 2024 2023 £ £ £ £ £ 6.018 - - 6,018 6,467 18,299 - - 18,299 18,484 5,249 - - 5,249 5,396 4,559 - - 4,559 3,572 2,648 550 - 3,198 5,640 |
|---|---|
| 36,773 550 - 37,323 39,559 |
4. Analysis of Payments
| Costs of generating funds Offering envelopes Charitable activities Giving to Grow allocation Minister's expenses Manse Telephone Pulpit supply Presbytery dues Repairs & maintenance Council tax Heat & light Insurance Church telephone Organ & music Printing, stationery & postage Donations (Note 6) Other expenses sundries Governance costs Independent examiner's fees Other payments |
Unrestricted Restricted Endowment Funds Funds Funds Total Total 2024 2024 2024 2024 2023 £ £ £ £ £ 265 - - 265 218 |
|---|---|
| 265 - - 265 218 |
|
| 24,342 - - 24,342 10,142 - - - - - 718 - - 718 - 400 - - 400 244 532 - - 532 642 6,299 - - 6,299 38,103 700 - - 700 2,285 1,523 - - 1,523 1,592 2,000 - - 2,000 2,177 677 - - 677 639 1,112 - - 1,112 1,281 1,184 - - 1,184 1,693 - - - - - 812 133 - 945 1,137 |
|
| 40,299 133 - 40,432 59,935 |
|
| - - - - - - - - - - |
|
| - - - - - |
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5. Minister Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all minister's stipends and employer's contributions for national insurance, pension and housing and loan fund. Minister's stipends are paid in accordance with the National Stipend Scale which is related to years of service. For the year under review the minimum Stipend was £31,642 and the maximum Stipend was £38,884 for the 5th and subsequent years.
6. Collections for Third Parties
| 2024 | 2023 |
|---|---|
| £ | £ |
| - | - |
| - | - |
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APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| Credit Balances held at 31 Dec at cost Market Value of Balances at 31 Dec |
2024 2023 £ £ 25,518 24,358 |
|---|---|
| 25,518 24,358 |
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Law Parish Church Income & Expenditure Guild & Sunday Club Year Ended 31 December 2024
| Income Guild Cash Balance at 01/01/24 Bank Balance at 01/01/24 Afternoon Tea Capitation Fees Coffee Afternoons Cash Back Cash S.L.C. Grant Trip Money Offerings Total Sunday Club Balance at 01/01/24 Offerings for Year Donation Guild Donation Misc Total |
Expenditure £ 46 Afternoon Tea Money Returned 656 Afternoon Tea Radstone 272 Capitation Fees 288 Donation to Church 740 Donation to Guild Project 2 Donation to Speakers 300 Donation to Sunday Club 779 Guild Long Service Awards 366 Meal for Trip Trip Money (Coaches, tips, etc.) Cash Balance at 31/12/24 Closing Bank Balance 31/12/24 3,449 £ 94 Cradle Roll / Baptism Gifts 78 Easter Eggs 25 Gifts for Children Glo Bookshop 65 Craft Materials Selection Packs Church Flowers Closing Balance 31/12/24 262 |
£ 17 255 255 500 100 150 25 11 15 577 706 28 810 |
|---|---|---|
| 3,449 | ||
| £ 54 18 38 24 24 16 88 |
||
| 262 |
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Law Parish Church Station Road, Law ML8 5WH
www.lawparishchurch.org
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