Loudoun Church of Scotland, Newmilns (A Charity registered in Scolland) Trustees, Annual Report and Congregational Accounts 2022 Congregational Number. 110642 Scottish Charty Number. SC013880
Church administrative inforniation: Charity name: Loudoun Church of Scotland, Newmilns Chanty registration.. SC013880 Congregational reference number.. 110642 Contact address: Session Clerk 18 Darvel Road Newmilns, KA16 9BH Trusts? as of 31*t December 2022: Kirk Session members.. Congregab'onal Board Members: Prfncipal Church Offic• B•arern: Interim Moderator: Session Cberk Clerk to the Board Treasurer Church Officer Indgpendent Examiner Bankorn Royal Bank of Scodand, 96 John Finnie St, Kilmarnock, KA1 1 NY
Trustees, Annual Report for year ended 315t December 2021. Structure, Governance and management Loudoun Church of Scotland is administered within the temis of the Model Deed of Constitution. i.e. it has a Kirk Session and a separate Congregational Board. The Church is currently in vacancy - since September 2013 - and has an InteTim Moderator, Rev The current Presbytery plan is for a union beiween Loudoun. Galston arKI Darve urches. aris Trustse8 Members of the Kirk Session and Congregational Board are the Charity Trustees. The Session members are Elders of the Church: appointed from within the Church membership and sep4e until retirement. There are six 8oard members, who also come from within the Church membership. Members are appointed at the Stated Annual Meeting and serve for a three-year period after which they may seek reélection. Not all members are due for re-eleclion at the one time. Organisational Structuro The Congregational Board (Comprising of Session and Board members) meets four $8t times per year and at other times as necessary. It is chaired by the Interim Moderator, in his absence by the Session Clerk, and has responsibility for Ihe finan, fabric and administration of the Church. The finanS are administered by the Treasurer and the Gift AKI Secretary, who report to the Board. The properties are maintained by the Property Convener who also reports to the Board. The Clerk to the Board keeps the Board Minutes and copies of all correspondence relating to Board business. Church Records are the responsibility of the Session crt<. Objectlves and Activitie8 he vision of The Church of Scotland is to be a church which seeks to inspire the people of Scotland and beyond with the Good Nev of Jesus Christ through enthusiastic worshipping, witnessing, nurturing and serving communities." For its part, Loudoun Church seeks to proclaim the Gos1 of Jesus Christ through word and action, both within the church and throughout the local community. The Church vision is to have an open and inclusive fellowship that welcomes people at every stage of their joumey with God. Our purpose is to see all members grow in their faith and to encourage members of the local communty, by our witness, to engage wilh the message and to stsrt that journey for themselves. The Sunday Service is the main focal point of the Church. Outside of that there are a range of activities which happen regularly on a weekty or monthly basis, and together with the pastoral care form the bedrock of the Church's work. Church attendance has been adversely affected by the Covid pandemic and numbers have not returned to pre - Covid levels.
Sunday Activrfies." Loudoun Church of Swtland meets for worship every SurKlay at 11:OOan. There is no youth work at present. Communion is celebrated on the first Sundays of March, June, September and 0Mber. When appropriate, Communbon will be taken to invalKled members by the Minister. Café Church has become a regular monthly feature of worship at Loudoun, with Ihe aim of reaching a wider group than the current Congregation. Special worship services are held at Easter, Harvest. Remernbrance and ¢hristm8S. As per the Presbytery Plan, the Church building is scheduled for closure In October 2023. with Worship to be transferred to the Church Hall. Renovations are currenty uhder way in the hall in preparation for this. Weekd8y activibes." The vafiOUS activities he to provide frierKlship and Christian fellowship for nrnbers and adherents, and many good and lasting relationships have been formed. The Church Hall is used every weekday by other non-church groups, including as a base for the local foodbank providing much-needed service to the community and a valuable contribution to v Ilage lrfe.. Weekly progrnmme.. Monday Lunchtime - Journeys wlth God. A group meets for lunch fthllowed by Bible study and discussion and prayer. Thursday Morning - A Crnft 'n' Chat group has started with the aim to meet together in a friendty environrnenl enjoy participating in vario Monthly Gulld. The Guild meets on the first Thufsday of the month and enCoue8 both women and men to commrt their lives to Jesus Christ and enables them to express their faith in worship. prayer and action. There are a number of activtties whbch include discussion topics and projects. The Guild has also contributed to Sunday Worship on a number of oCcasns. Fllm ovonlng. A Sunday eventng film on a Christian theme followed by tea and conversation provided a welcome time of fellowship for many. encouragiThJ people s crafts. Pastoral care Pastoral care is central to Ihe Christian message. Wth no Locum the Eld•rs are ably supported by various members of the congregation The Locum from Darvel church provides support for bereaved families through their time of loss. The Elders seek to visit and support the memberyJ of the congregation on a regular basis. while various members roub'nety visit andlor support those with a part5cular need.
Achievements and perforniance Along with the yrk of the Church on a weekly or monthly basis there are various activities like the flower ministry where the displays used in the Church are distributed to those in the fellowship or communty with a paular need. The Church website and Social media pages give nev of the Church and a quartetly Church newsletter is distributed to keep members up to date. The Church seeks lo participale in the life of the Town by expressing Chri8tian love and compassion is through various activities. Facilrties are provKled for the local food-bank and items are collected each week and passed on for distribution to those in need. The Gala day is supported by provKling the Church Hall as a café and by promoting the work to support the Church in Moldova. The local Pfimary schcM)l are welcomed and make use of the Church for special celebrations. There is t>boratIOn with the Community Council and others to provide the annual Remembrance Day service and at Christmas, to provKle a Carol servi at Lady Flora's and then in the Church itself. There are various other contacts with local groups and these all fom an important part of the Church's relationship with the community that it seprfe8. The Church also has a conrn for the wider world and in response to that provides ongoing support to a number of ministr. Chief among these are Tear Fund, BlyihswocKI and the Church in Moldova. This is in the fomi of offerings. Christmas Card donations. ongoing collections and shoeboxes. Other ministries are supported on a one-off basis. Property and Fabric The Church properties, which indude the Church building, the Halls and the Manse, are maintained by the Property Convener and Committee, who also keep the Church Property Records up to date. The Manse has been let for a number of years. with plans now for it to be sold. Simpson Trust The Simpson Trust is being used to fund the outreach activil5 of the Church. This will include providing accommodation for the food-bank and other voluntary organisations. Equipping the Hall for future use and facilrtating the preaching of the Word of God. There are ongoing discussions as to how this work can be extended.
Financial and stratsgic review The income for the year was £31,134 plus a £20,000 fabric grant from East Ayrshire. and £1,204 collected for third parties giving a total of £52,338. The expenditure was £32,903, plus £27,454 from restricted funds. which gives a total of £60,357. This gives a defic¢ balan of £8,019. The closing Bank balan was £8.389. Assets in the form of Gift Aid receivable £3,225; and liabilities - M & M contributions £40,242. The 2020 fvJuffjs show that the income of Loudoun Church per n&mber on the Roll was marginalty hher than in neyhbouring Parishes. The main issue therefore is not a lack of giving, but simply the size of the congregation. For 2021 the totsl needed to operate the church for the yearwas the £30,214 expenditure plus £6,959 M&M (unpaid as of 31112121) less. £8,140 income for the Hall and Manse: _ a total of £29,033. With an attending congregation of around 25 that would mean every person contributing £1.161 per year, or £22 per week just to break even. These rureS illustrate the general posilion and are not intended as a detailed analysis. Moving forward there are two main issues: 1) tho ongolng flnanclal doficlt and 2) tho nUrnr• att•ndlng church. The ongolng financlal d•ficlL The sum of £4585 was liquidated from a Trust fund whith has helwj lo offset Some of the Church's liabilities. In December 2021 the Session accepted the off•r of assistance from a Church of Scotland Task for which specialrses in assisting churches facing financial difficulty. This will include a complete review of the Church's financial and stewprdship structure wrth view to finding a way through the current drfficulties. Church att•ndanc•. In the Church of Scotland Parish profile Newmilns 18 listed a8 haviro a population of 3265. Of that population 38% a shown as having a Church of Scotland affiliation. Vthen translated into nurnbers thai 8hows: Population 3265 C of S affiliation 1240 Church Roll 149 Church attendance - 25 38% 4.6% 0.76% Church attendance is shown as 0.760Aof the total population or 2% of those stating an affiliation to the Church of Scotland. Simple arithmetic shows that the church is failing to attract 98% of those with a stated affiliation. In line wrth the other churches in the Presbytery, Loudoun Church has produced a Mission Plan aimed at addressing some of these issues. As restrictions allow. an outline of the plan shows both current and planned activitks in tenns of.
Directly reaching out Journeys with God, discussions on various Biblical themes, run weekly in the hall
Guild, monthly in the hall. A new and exciting activity which will Se both the membership and communty. Craft 'n' Chat. An infonnal time for people to meet tcrffftr and enjoy ems and friendly conversation. Film evening, monthly in the hall. Filrn followed by tea and discussion on Christian themes. Flower ministry. Flowers used in the Church are distributed to those with a particular need within the communty. Indirectty reaching out. Using the Church's prominent position to display banner campaKJns. eg 'Try Praying 'banner with accompanying leafiets. Use of the Hall by non£hurch groups. The hall is used every day by various groups. There is a clear Christian message in various fomis within the hall, which can be continually developed. The activities above can continue for the foreseeable future. New mi&8ion activity. a) Café Church. Stsrted in September 2021 and will be developed as a means of reaching a wider group than current congregatbon. b) Alpha course. This will take place at a local venue, taking the message (xrt from the church. Use the contacts we have with groups using the hall and out with the churth to invrte them to a and b. The plan will be continually vieWed and updated by the Session, with suggestions and obsenrfations always welcomed. During 2022 the Session has rnet with the Sessions of both Oarvel and Galston Churches and are working on a Basis of Union document for a three-way union of the Churches. The details of the proposal will be developed by a working group comprising of five office bearers from each church.
Res•M Policy It is the trustees. policy to hold reserves of approximately 6 months expenditure including designated funds. At year end the Church hekl Untricted cash fvnds of £8389, which is a decrease of £8.019 over 2021 figures. ststement of Trustees. responsibilities The members of the Kirk Session and the CongregatK)nal Board are re(wired to prepare financial ststements which give sufficient detail to enable an appreciation of the IrBnsactions of the Church during the financial year. The members of the Kirk Session and the Congregational Board are also responsible for keeping paper accounting records which. rf requested for inspection. rnust reflect the financial positr'on of the Church at that time. This rnust be done to ensure that the financial statements compty with the Charities and Trustee Investrnent (Scotland) Act 2005. The Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finan 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 tske reasonable steps for the prevenlion andlor detection of fraud and other irregularitJ8S. Approved by the Trustees and sned on their behalf. date". ession lerk
Trustees, Annual Report for year ended 31•t December 2D21. (continued) Independent Examln6rf8 R•port to th• Tnte•S of Loudoun Church of S¢otland. Nowmlln& I report on the accounts of the Charity for the year ended 31 * December 2021, which are 8et out in the succeeding pages. Rosp•cUv• r•8ponslbllltla• of Trustse¥ and Exarnlmr. The charity's trustees are responsible for the pparation of the accounts in a of the Charities arKI Trust8e8 Investment (Scotland) Act 2005, and the Chariti Regulations 2006. rdance with the terms Accounts {Scotland) The charity Trustees consider that the audit requirements of Regulation 10(1 }Id) of the Accounts Regulations d¢)es not apply. It is my sponsIbl11ty to examine the accounts asirequired under section 44(1)(cl and state bthether particular matters have come to my attention. 8asl• of Indep•nd?nt Examlnefs Stat•menL My examination is carried out in accordance wrth Regulation 11 of the Charities Accounts (Scotland) Regulations 20c. An examination includes a review of the accounting rerdS kepl by the Charty and a Comparison of the accounts presented with those records. It in¢ludes consideration of any unusual items or disdosures in the accounts and seeks explanations from the trustees conmIng any suGh matters. The procedures undertaken do not provide all the evidence that would be required in an audrt,. consequently, I do not express an audrt opinion on the view given by the accounts. Independent Examln•rfs statement. In the course of my examinats.on no matter has come to my attention which.. 1. gives me reasonable cause to believe that in any material respect, the requirements to keép accounting r8cords in accordance with Section 44(1)(al of the 2005 Act and Regulation 4 of the 20C6 Accounting Regulations and b. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 20C6 A¢¢ount3 Regulations have not been met, or 2. to which, In my opinion, attention shouFd be drawn in order to enable a proper understanding of the accounts lo be reached. Signed date: / 54/z/ >R
Loudoun Church of Scotland Recelpts and payment account Year ended 3111212022 Unrestrlrted fvnds Re5tr1rt•d funds Éndo¥mment fund Totsl 20Zi Total 1021 ftecelpls Donations 31134 21204 523 37044 Total recelpts 31134 21204 52338 P•ym•nts C05t of generatlng fund5 Charltable artlvities 170 32733 144 3(h)70 27454 601 total 32903 27454 30214 excess of recelpts overpaymtnts for the year before transfer transfer between funds -1769 -1769 -6250 250 6831 t•)t•l io
Statement of balances at 31 December 2022 unrestrlct 20 Bank and deposlt balance 8389 Movement in year Totsl Assets Gift aid rl¥able 3225 2954 M & M Contrlbutlon 40242 39674 S•Mlon Cl•rk Tf•asur•r D•t• li
Transf•r General fund 52338 603S7 Restricted funds: Kirk sesslon Coffee pot Flower ministry Guild Craft'n, Chat Total 923 302 55 16 939 238 96 631 352 311 414 146 935 151 Total for year 53718 61291 12
analysls of donatSons totsl 20Z2 totsl 2021 FWO and ordinary offerin85 Gift aid donations Tax recovered Manse rent Hall rent Insurance dalm Other ¢)ffefing5 1 donations SenTror utszens, lunch fefund Interest on C of S Inv. Tfust Hall grant from East Ayrshire Fidelffy funds nett¥oTk 1365 12X 4431 349) 3193 1365 12X 4431 3450 3193 1569 17710 2938 1240 1265 255 1335 14 1204 1459 1335 14 1576 4585 31134 4585 52338 Analysls of paymets Offering envelopes 170 170 144 170 170 144 Charftabl• acll¥ltles M& M donatlons Locum costs Presbytery Mlnlsler's travel Pulpit supply Manse maintenance Church maintenance Hall maintenance Hall grant Church heat I light Hall heat Ili8ht Insurance Janitorial supplles Insurance claim Copyright licence Other expenses Disbursed to thlrd partles Senior citizen meal 9959 7284 765 9959 7284 765 13671 432 919 701 919 701 1827 2435 820 716 6250 3789 1938 3779 138 2858 2118 3689 1938 3779 138 1515 203 266 236 212 212 iiii 1204 1204 637 60357 637 329)3 27454 30214
015bursed to Thlrd yrtles TEARFUND TEARFUND Ukrane l Moldova Rev A Black Poppy Scotland 130 407 77 1204 Minlster's stlpend The mlnlster's stlpend Is paid in accordance wlth t scale determlned by the Church of Scotla National 2022 220 407 5C(I 77 2021 136 Collectlon for thlrd partles Tearfund Ukrane Rev A Black Poppy Scot. 1204 136 Funds htrld on b•h•lfo th• nir•on by th• Chur¢h ol Scthl•nd TruJt••s 2022 X121 7011 Deposit fund Other funds held elsewhere Funds network 4964 14
Loudoun Chur¢h of Scotland. Newmllns Re$tted fvnd balan¢e5 as at Ytst D•c•mbor 2022 2021 2021 Klrk 5•sslon Openln8 balance Interest recelved Investment Sntere5t 923.30 920.11 2.33 0.86 923.30 14.28 939.42 Less dlsbursmenls Closlng balance 939.42 923.30 Cofffje Pot Openlng balance Income Interest total expenditure Closlng balance 302.32 422.11 0.23 302.55 0.21 502.32 2OJ.00 302.32 238.55 Flower mlnlsiry openlng balance donatlons total expendlture Closlng balance 55.22 352.C(J 4107.22 311.48 95.74 62.50 148.50 211.00 155.78 55.22 Loudoun Church Gulld Openln8 balance Income totsl expenditure Closln8 balance Transfer from Gener31 fund 184.40 861.LK> 1045.40 414.00 631.40 149.40 249.40 65.IX) 184.40 Craft'n. Chat Openin8 balance Income total expenditure Closlng balance 151. 151.C 146.45 4.S5 15