The Church of Scotland Lugar P<2rish Church of Scotland REI CEIPTS AND PAYMEwfs ACCOUNTS FOR THEI YEAR ENDII D 3Jst DECEMBER 2024 Coiigiegation No: 100572 Charity No: SC014055
Reyerence and Admiiiistrative Information Chatity Nam¢: Parish Church of Scotland Charity Regists'4tion Numbci..: SC014055 Cungr¥gation RefeirnL¥ No: 100572 Contact Addi'¢ss: Trustees Principal Office-bearers Minister: Sesyiun Clerk Churcll Treasircr: Independent Examiner Bankers Royal Bank,of 4cotlan 96 J(Jhn Ftllnie Streel, Kilinarnock KAI IBB
Trustees) Anniii¥ l Re.port Yeai" ended 31 December 2024 Structur4 Governance and Management Governing Document The Church is administered in accordance with the tem]s of the UnitRry ConRtitution. Recruitment alld Appointment of Ti"ustee8 Members of the Kii'lc Session 'C thc chaTlty tru8tee8. The Iciik Session meinbei's are the elders of the church and (Ye Ghosen from those inembeiE of the Ghiwch who twe considered to have tlie appiopriate ic nd skills. The minigter, who is a Jnembei of the Icirk Session, is elected by the con'cE&t1Oll and in(luoted by PIrsbytY. Organisational Structure LAkgar Parish Church is UnitaTy Constitutioii. The Kii'k Session whiGh meets ten times & year 18 re8POOStble IDf 8PiritLial affaii's wil'hin the ohui'oh. Cert&in re8ponsibilities delegated I'o the FilnCe Committee and the Pi'operty Committee as appropiiate. Objectives and Activities The Church of Scotland is Tiinitarkan in docts'ine, Reformed in tttdition tLnd Presbyterlan iri polity.. It exists to glorify God I'o woik for the advkmcenient of Chiist's Kingdom t'hroiighoiit the worl(L As a ll&tional Chuicli, it aGknowlcdges a distinctive call and duty to bring the ordinances olirligion to the people in every parish of Scotland through a tsirltorial ininistry. It co-operates with otlicr Churclies in v&riou8 ecumenical bodies ill Scotl&md and beyond. Aehievements and Performance AtteDdgnce al. eveiits was good as was attelldkmce by individual groiips Trustees, Annual Report (cont) Year ended 31 December 2024
41iiancial RLViLW Tlie principal soillre ol illCDme was weelcly OffngS wilh d pei'LeJitigp deci'pase of l % (a i'¢duction in gi8). Thele ale no of findnLidl CDtt6crii at t]Ic Liionient. Reserves Policy IL" ib the TrLtbltstts' policy to liold adcqiAatp i'e%eTV&8 includmg dc8igTh#ted fillids. At tlie yeai end tbe (;hiireh licld fiind8 nf L14,295. Kc8cives in the Desiguatcd funds have been AUl&ld £of fitknire. expenditure on approved piojects. statemeiit ot I'ruste&sl Responsibilitie,8 The of the Kirk Session must piEpare tinancial 8lakiThents wl)ich give ltI]ciellt detail to enable dn pprUlatIo1l of Ilitt tsxlls'ac,tions of tlie C.Iiiii'ch dui'ing tlie fingnttilll year. The meJnbeLT of thc Icii'k 8cssioii 'C r&%poiisiblc foj. Icccping proi)er accounting records whicli, ()n iyquesl, InLIqÉ refject the fini¥nGi&I position of tlie Chii¥oh Rt tli&t tiiiie. This iTkllSt be doiie to en8uA'c diat the financial 8t£[,en1Y Luinply witli Ilie Chiu'ilies an(1 TrLl%tcc li1v1]ct1t (Scutland) Act 2005, the Cli&rities ALLounts' (SGVtI(ind) IIEgiilatiotts 2006 aiid t.he Reeiilatinns Anent Congi'¢¥aiioiial Eiiilnce appi'oved by the (ieneral A,s5h1Y nf tho Ll)ui'cli of Scotland iii 2007. They are also i&spoiisible for safCgll'ding the a8sels of the Chw'GlI &ud miist tllke redsoiidble steps for tlie PTevcntion uDd/or de.On of fraud and K)Ihti' irrgulariLi&%. Ai)piY)vcd by Ihp Triiotee% Eigned on tliokr bolial£ Dale,
Independent examiner's Ileport to the 'Irustee.s of Liigar PArish C'hiirc.h I" i'epoLt on tlie acroiint8 af thc cliai.ity foi. tlie yeai. ended 31 st December 2024 which &re Set out. Dll 5 10 9. RLsyective responsibilitie..s Ir$teC.$ And eYatnAJiei' The Gharity's Irustees are responsiblL loi. the pi'epai'aliuii ol Ihe aCCOillLI8 All ¥LCCDL(Iw£ ce with tlie teA'Ill8 Ot tlitt C]i(ii'ilies' alld Ti'ustee Iiivcshnenl (Sco¢land) AGI 20L)5 and Ihc Lhw'itics ACoUllts (sCtIld) RcgLilatioTJS 200(1. Tl)e cliarity tnjstees CQL)sidek' tl)&t die audit i'ttquiiyinenl. of Rttguliilion 10(I)(d) of tlic Accoiinl., RegLEl£itioris (loes E)Ot 81)ply. It ig imy resi)Trn8ibilily to oAaminG tlic aGGoiints lld. scotion 44(1){c) OE the Act. iind to Ata(c whcthor p8rti¢iilar imatters have Gome to my att¢ntion, Basis ot independent examiner's stal'ement My cxainination is rried out 1)] accoixtance with ReELilation I l of the Cliarities AcLuunts (Scotldndl RegLilatioiis 2006/ An exdminaLioii ErLLlUil a ieview of tlie Accoiint.iiig recoTd.s Icq)t by the chaiity ai?d coinparisoll of the Rc¢nunl8 prcscnlcd with tlioso i'cooi'ds. It also includes considfflation of any uniisiial ite.m,4 01- di.%elOqUr in Ihc accounts. and scclcing cxplllnAtion¥ fi'oLlJ the Iruslees coiiceL'iiiiig anii such matterg. The procedures undci"takell do not pr()vide all the evidence tIiELt WOLild be rcquilcd ID an audit, and con&equenily I do iioL' ttxprs ali aiidit oi)ini()n nj? the view given by tlie aGCOLints. In the GOUi%tt of my exatnillaLion ofjdie staternlt of account I'oi. the ye. ended 3 L DccObcr 2U24. llv n)AtleL li&g come to tny attcntio whiLli givcg Jrie rea&Unble to belie.yp that in any mrite.11¢11 I'csP¢Ct thc LrqiiiL'cJll6llt8= to keeping acc,ounting rccords in accordancc with SeLtion 44 (1)(&) of the 2005 Act allil RCll&tiOn 4 of the 2006 Accol116 RegulatLDll5, and to pi'epare a¢cDunts which accc)rd with the accounting fEcoiYIs kd comply with ReEiilation 4 01 ths 2006 Aououuts LiegiilAtion,g have not l)een met, or to whicli, in Iny c)piLiion, attcntion Should b¢ dixwn in ordei. to enable a PiDper Und&'8tandIn OF the acoounts to be iuched
Lil ar Pllrish ChiirLII tsandPa Ineiits Account Year endcd 31 DeLeinber 2024 Unreqtricted Resti'ficted Funds Funds 2024 2024 Total 2024 Total 2023 Recei Doiiation8 Activities for Generating Fimds Bank & Deposit intei'est Note 24,667 5,422 30,089 36,212 24.667 5,422 30,089 36,212 Giants isurance Retslaim 3,231 3,231 34,339 Total Reeei 24,667 8,653 33,320 70,551 ments Costs of generating fiinds C.harithble activities GOV[lue costs OlheL' Pic yinents 204 55,265 38 204 56,077 38 196 77,129 39 1.539 812 TotiTrl P ments 55,507 812 56,319 78,903 Ei xcess of Receipts over Payments lor the yelli. before ti'anslers 30,840 7.841 22,999 8,352 Ti'#nsfers 7,000 7,000 Net Movement in fillnd8 841
Lil r Parish ChiirLh Statement of Balances At 31 Dcccmber 2024 Uni"estricted Rlgtrlcted Funds Funds 2024 2024 Total 2024 2023 Nnte Ilank & Dcp081t BAl8nces Bw)k & deposit ba2& bi"oiight forwaixl 5,340 31,953 37,293 45,645 Movtment In y¢Ar: Ntl Inoyeinent of lid8 -23,840 841 -22,999 -8,352 Bank & deposil caiEked f(&kwr(I 32,794 14.294 37,293 The accounts wei'e ¥ipprovcd by thc TIUste on For and on behalf of the TnISt8
Lu ar Parish Chiireh Nol'es t'o tlie Aecoiints l. Ti'usl'ee Remuner&tion and Related Party Trnnsactions Dillg the yeRi l triistee i'eoeived itimburscmenl of expenses inciirred totalling £256. No otlier IrLlStees i'eG$ived i)aymeiits. 2. Moveinents in Fund8 AtlJan At 31 Dec 2024 2,024 Receipts Pil ymeThts TrAnsfers Unresti'icted funds GeneiEI Fimd 5,340 5,340 24,666 24,666 55,931 55,931 7,000 7,000 18,925 18,925 Restricted fiiiids Fabi'ic I've Floor Fimd 14,032 11,193 1,9?.4 2,020 2,7R4 31,953 5,000 9,032 17,082 3,593 2,020 1,493 33,220 5,889 1,669 Manse Fun(I LAmcli Club 1,095 8,653 386 386 2,000 7,000 Total lunds 08es of Desi naled Funds Geiieial Fund.. All norinal incomillgs and outgolligs oses of Restt'iGted Fluids Fabric R&gervo'. The Trustees h&ve set l< sid¢ fuiids for future mailltenallce of tlie Church property Liincli Club.. Provision of nioiithly lunclies foi. ihe ooillinuiiity. Floor Fund. Contribut'ion8 reserved for Chui'ch floor rep&ii' and ieplaceinellt. Window fund. Pyovisioii of new Chiirth wiiidows.
Uiii'esti'ieted Restiicted Funds Funds 2024 2024 TotAI 2024 Total 2023 3. Aiialy818 of Donations WFO Sch1]e (iiic Gift Aid) Tax Recovei'ed on Gift Aid Donations Oi'dinaiy Offei'ings (Opeii Plate) 14,991 14,991 14,411 2,861 1,280 1,567 1,567 Other Offerings, Donat10116 etc 8,109 4,327 12,436 17,660 4. Analysis of Paymen( Costs of gelleratlJJg funds Offuiing envelopes 204 204 196 196 204 Charitable activities Ministi'ies & Mission allocation Fi'esbytery due.4 Mi1118ter's expenses FabL'iC repai18 & maintenance CoiiDciI Tax FIeat ]d light B Tel Insui'&iice Church TraDq)ort Oi'gan & mLISi¢ Pulpit supply Life & Woilc Dr Grnhaiii's Hoines HUB LullGlI Cliib Piinting, stationeiy and postage Otlier expeiises 12,318 341 25() 12.531 -62 22,200 917 2.076 417 1,325 998 108 1,280 12,318 341 256 12,531 -62 22,200 917 2,076 417 1,325 998 108 1,280 246 566 13,103 341 192 38,098 1,273 17,560 793 1,988 1.698 1,200 246 566 40 2,382 561 561 812 GovernaThce costs tndependent examiner's fees 38 38 38 38 39 39 Total PAyments 812
S. Minister's Stipend All Cliiiitli of Scotland conrgatiOnS conli'ibute to the National Stipeiid PLd which 6&S the co8Es of all Inini8ter8' Stipends and employei's CDntributions foi national insiiiance, pension and hoiising and IoEin fimd. Ministers, stipends ale paid in accordance witli the national ,8tipend scale, which is related lo years of seivice. Foi. the ye. undei. review. t'he miniiniim stipend was £30135 and the inaxiinum stipend in the fifth and siibseqiient ye'S of sei'vice - £37032. 2024 2023 6. Collectlon$ for Third PArties Di. Grnhain's Homes 1,279 1.300 7. Coiincil Tax Council Tax foi lJJe manse r&l8les to Lugai's 500/D sh , The manse is ciui'ently vacmt.