Registered Charity No SC014151 ## **St Leonard’s Episcopal Church, Lasswade** **Accounts for the year ended 30 September 2024** **ST LEONARD’S EPISCOPAL CHURCH, LASSWADE** **SC014151** ## **CHARITY TRUSTEES – Members of the Vestry (during year ended 30/9/2024)** Rector and Chairman Lay Representative People’s Warden Rector’s Warden Alternate Lay Representative Secretary Treasurer ## **INDEPENDENT EXAMINER** ## **BANKERS** Bank of Scotland Dalkeith High St (800629) Branch PO Box 1000 BX2 1LB ## **CHURCH ADDRESS** Dobbies Road Lasswade EH18 1LR ## **PRINCIPAL OFFICE** 1 **ST LEONARD’S EPISCOPAL CHURCH, LASSWADE** **SC014151** ## **REPORT OF THE VESTRY** ## **YEAR ENDED 30 SEPTEMBER 2024** The members of the Vestry present their annual report together with the financial statements for the year ended 30 September 2024. ## **Structure and Governance** In terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, the Vestry reports to the congregation as follows: 1. St. Leonard’s Episcopal Church, Lasswade is a registered Scottish Charity (SC014151). 2. All of its affairs are governed by the Vestry. 3. It is a member of the Diocese of Edinburgh of the Scottish Episcopal Church and is in full communion with the Anglican Church. 4. The superior authority is the Bishop of Edinburgh. ## **Appointment of Vestry Members** Vestry members are elected or appointed by Annual General Meeting established by constitution and under Canon law of the Scottish Episcopal Church. There is no formal induction programme, but ongoing guidance is given to ensure that Vestry members are familiar with the Church’s values, aims and responsibilities as the designated trustees of a charity. ## **Administrative Structure** It is the duty of the Vestry to manage the temporal affairs of the Church and its congregation with responsibility to keep the fabric and property of the church and other buildings in good working order and to look after the finances of the Church. ## **Statement of Risk** The Vestry keeps under review the major risks to which the Church is exposed and has appointed a Health & Safety Officer. The height of the Covid pandemic has now passed but we still retain hand sanitisers for those wishing to use them. ## **Charitable Objectives and Activities** The Church’s principal activities include public worship in sacrament and prayer, Christian education, charitable work and fundraising for local, national and international needs and social meetings. Our community hall continues to support a wide range of activities by and for the local community as well as for our own members. ## **Volunteers** Lay members of our Vestry and other members of our congregation who fulfil many functions to do with worship and secular matters, all voluntarily give of their time to do so. We are fortunate that our members, who come from many different backgrounds, willingly use their abilities to ensure the wellbeing of the Church and its members and in support of the local community. Without their service, the Church would be unable to fulfil its desired role in the community. 2 ST LEOIYARD'S EPISCOPAL CHURCH, L4SSWADE SC014151 REPORT OF THE VESTRY continued Achievements and Perf0rnw￿e The Church rAOI onl!. eNists to proi'ide MrJrsh"p for the iithole commimits". birt also draiiE in the local communilv to Panicipate in church organised th.this 2nd achiilies and our communi15' hall continL￿ to seThTe both the church and the surroundmg conmmllllty". Chwgin8 a lowpr hiring fee others in the are4 it is nom. used alTnost d￿lTr. h. nian!" hirers. offering a l￿de range of acts"Trits"es from dance classi5, 'og& pllpp￿ trainin8 and the I￿1 Cii'ic knieh": io af¢iw. as well as foi buUMlth' pat(i(z and other celebratI(￿S Finantial Revie Income from Plas￿ Gli ing and Otth Pl*e sh¢xi" little th￿ge oi'er la51 vear. The Gift Aid pa}'ment eN7)￿ted t¢fore the end of Sepiember l&st l'ear lias recaied In December and iy)osted our Gift Aid figure for this N'ear oi'er last l'ear. Fundraismg and Bank" Interest show, signifiGqnt incTe&4es oier )'ear ￿th11e li'e sail. a de£r&￿e in donations Increases In elp￿th.1Ure il'as largdj lo Stipend and l)ension increases, leasing of neil. ele¢￿IC car as both th￿rth￿ Th"orK. loiiwds bccoming wbon n￿traI and the install￿10n of new IKater3 in the church hall. Wc also increased our Charitable Gli ing oi'er the l'ear. As il rvsuli. the unrtralricl￿l General Fund shoiis a deficii of £2.405 for the year. The resiricied Hall Fund recthied an incone of £1.016 from ini'eslments and bank interest and a% there lias no lurther eNpenthlure ffl the prow)sal nthi Ha]1. the restncted Hall F￿d has a surplus of Ll.O16. Oi'erall, the aCco￿lts for 2023124 shoii, a deficit of £1.38CJ. Plftns for futu￿ periods The Vtsln. M'ill Contin￿ ils range of present 2th'1'ilies for the foreseeable f￿vre. With the assistan￿ of our archilectur81 ath'isor 2￿j the iiork. of our Chos￿ firnl of architects. Ihe local uthoriN' plonners ho￿¢ sii'en thcir upproi'al ofthc plan tmd dcsigm for a nem. church hall )Ihich had been put foThiard io them bl. thc firn) of arch. irxts. The VestT%, has decided the church needs ils IivdlingTr redoiie ¢1 priuril! vver the neil hall build 50 plans for the I￿ter hai"e beth pul on hold at preseni. The Reaor has also proposoa re-or(knng the thurch so thai li can be a more comm￿]￿. space and K'e hai'e ob1am￿ funds lo build a nem. thsablal toilet and sen'epj, * the back" of the church. Reserves The VeslTr: has a(k)pled a tKJlith' of th'ing to maintain a level of uttrtstnct&l resen'es such ihat. in the ei.enl nf a %ignif1É￿I drop In Inc()me, the churth u'ould k able to maintain ils cuff￿1 leNel of aclil'ities for a reasonable period ￿til repl%ement r￿dIng is obtsined. Statemen¢ of the Vestry Mtmbers, Responsibilities The M￿lber5 of the V¢stTr musl preparc financial ststanents ii."hich give suificieni detail lo thiabl¢ wi uppr*iiiliUli of th¢ Ii¢U15u¢tivns of the Church duringi financial year. The memb&5 ofthe Ve51Tr' are responsible for k-eeping proper ac￿￿n￿n£ T￿OrdS refl￿1 the cutreni financial pO￿tt0n of the Church at ani" tsnE. This MU￿ be done lo ensure ihe financial slalements ￿mply ￿'1th ihe Charilies and Trustee Iniesimenl Iscotlandl Act 2(X)5 arKI the Chanties ACco￿ts (scotl￿d) Regulations 2IM)6. are also reskx)nsible for safeguarth'ng the ￿ of the chwch and m￿1 lak'e r￿onable steps for the pre￿ention andlor detection of fraud and other irregularits On beh￿r0[the Ve8tr%' D&e eLI"ei¥ir ST LEONARD'S EPISCOPAL CHURCH, LASSWADE SC014151 IiYDEPEIYDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEYfEMBER 2024 Respettiwe respwsibilit*s of Veslry Memba3 eiaDiiner The Church's i'estrs. rnernb￿ are responsible lor the preparthon of the accounts in accordance iiith the tern￿ of the Chantias and Tntsle¢ Ini"estmcnt (Scotland) 2005 the Charits"es Accounts (Scotl￿d} Regulations 21￿. The Churth"s trAemkrs of the ve5￿. ¢0Thsidu that the audit requiiemenl of Regulwion 10(1 Md) of the Accounts Regul￿10n$ doas noi appli,. li is Th. respfflsibilil) to eiamine the accounts as required under secuon 44(IMc) ofthe Act and to statr panicular mallers hai'e Come to mi. attentio B￿1$ of indtpendeml tx*n)iner's statement ' eiaminalion is carried oul In accordance iiith Regul*ion I l ofthe C.haTilies Accounis (Scoiland) Regulats'ons 21XK) and includ&s a Teiiem" of the accountsng records kept M" the chantN' and a ¢omparison of the accgunts p￿ented 147th these records li also Includes consideration of anN' unusLthI ltet￿ or disclosures in the accounts l￿d secks explonots.ons frorn thc trwtLrs concerning such rnattet3. The procedures und¢rthk"en do not proi.ide all the e)'Idence ii'ouid be rquired ii) a) auth'L Luiis¢qu¢nili I do nvl Cipr￿ dn audil opinion on the I'le￿, Sil,￿ b)" the acco￿￿. Independenl eJanTriner's statement In the course of m!. &iaminats(XL no matter has come lo my attffltion othu than any speofic disclosur det￿led beloii.. thich wi'es me retsonable c8uEe lo klieve thal in an), malena] res￿1 ihe r4uirements: to keep accol￿ting reo)rds in attordonce with ￿tIOn 44( I Xa) ofthc 2005 ALX and Regulation 4 of the 2(XKI Accow)ts Regujalions. md lo prepare ￿unts ii'hich accord the &countsng r￿rdS o)mpl)' iiith Regulanon Y of the 2(Mkn Acco￿lS Kegutattons hlli'e noi beth mel. OT lo ii'hich. in m!. opinion, allention should he dr￿￿ in ordts io ￿ahle a prow understanding of the accounis to be reAth Speeifie Distlosure* Nuiie. Sign **ST LEONARD’S EPISCOPAL CHURCH, LASSWADE** **SC014151** ## **Receipts & Payments Account - St Leonards, Lasswade SC014151 year ending 30th September 2024** |**RECEIPTS**
**Notes**
Donations
Pledged giving
Open Plate
Donations
Tax reclaimed (Gift Aid)
Other
Receipts from investments other than land & buildings
Investment income
Bank Interest
Gross receipts from other charitable activities
Miscellaneous
Grants received
**Total receipts**
**PAYMENTS**
Payments for charitable activities
Stipend & Pension
Quota
Trustees expenses
**3**
Property expenses
**4**
Administrative expenses
**5**
Garden expenses
Altar expenses
Total payments for charitable activities
Donations to
Action Aid, Compassion, St Davids, Mission Aviation &
**6**
ACAT
**Sub Total**
Purchase of additional units in SEC Unit Trust Pool
**Total Payments**
Surplus (Deficit) for the year
Overall Surplus (Deficit) for the year so far|**2024**
**2024**
Unrestricted
Restricted
**£**
**£**
19,705
2,755
3,269
7,687
1,098
3,564
656
1,659
432
13,040
240
53,017
1,088
21,410
3,929
203
19,618
6,878
926
0
52,963
0
2,458
55,422
0
0
0
55,422
0
(£2,405)
£1,088
**(£1,317)**|**2023**
**2023**
Unrestricted
Restricted
**£**
**£**
18,660
3,392
5,035
2,488
2,383
3,297
607
101
181
11,354
720
47,429
787
19,721
3,589
841
16,177
5,908
1,556
473
48,265
0
1,554
49,818
0
0
0
49,818
0
(£2,389)
£787
**(£1,602)**| |---|---|---| |||| 5 **ST LEONARD’S EPISCOPAL CHURCH, LASSWADE** **SC014151** ## **Notes to the Accounts St.Leonard Lasswade SC014151** ## **year ending 30 September 2024** ## **1 PROPERTY** The Church, Hall and Rectory are not shown in the statement of balances as the Vestry believes that it is not possible to place a market value on them . The Church and Hall and Rectory are insured at a cost of £2,138 ## **2 FUNDS** The various funds are held for the following purposes: ## **Unrestricted Funds** General Fund – to support the work of the Church. ## **Restricted Funds** The Hall Fund - to part fund the building of a new Church Hall. ## **3 TRUSTEE EXPENSES** None of the Vestry members received remuneration in respect of their position as Vestry members. However the Rector received a stipend, pension contributions and occupies the rectory on a rent-free basis with the Council Tax and telephone paid by the Church. Heating and lighting are also subsidised. Electric car leased by the Churches is available for use by all members of the clergy team. (These are all shared expenses with the linked charge of St.Mary’s, Dalkeith.) Expenses paid to members of the Vestry were as follows: |Revd. P.Harris
Rector and Chairman
mileage allowance
**4**
**PROPERTY EXPENSES**
Premises costs (heat,light and repairs)
Insurance
Music and Organ
50% Rectory heat and light, council tax
Rectory maintenance fund
50% Lease of Electric Car
**5**
**ADMINISTRATIVE EXPENSES**
50% Other joint costs
50% Telephone
50% Printing and stationery
St Leonard's sundry costs
**6**
**CHARITABLE GIVING**
Action Aid, Compassion, St Davids & Mission Aviation
ACAT|**2024**
**£**
203
203
10,039
1,583
1,923
2,357
840
2,877
19,618
1,021
407
1,818
3,631
6,878
2,408
50
2,458|**2023**
**£**
841| |---|---|---| |||841| |||9,321
1,511
1,709
2,796
840
-| |||16,177| |||1,366
313
1,587
2,642| |||5,908| |||1,504
50| |||1,554| Not shown in these accounts but included here for information, specific collections raised the following sums : Christian Aid £55.00 Bishop's Lent Appeal £293.74 Ukraine Refugee Fund £1,800 6 PAatemenl of Balances SLLeonard Lasswade SC014151 for year ending September 2024 2024 H41 Fw 2024 2023 23 H41 Fur 2023 Bank •nd Cash In H4nd 19,r￿.?8 19.1Ml.28 Y),￿7.7T 1,51532 27.011.25 30.W.77 1e.es3.44 27.011.25 BarGI4y4 ICk)*•dl Vlryln Mow Iclosthl) Bank of S¢ott•b￿ 32 Day P4ollc• 15.kn.12 1&1S5.59 40.co) co s9.rrn 28 40.￿).f)) 75,235.87 16,155.50 59,328.34 15.368.12 74.￿.48 I.￿ 28 16.1SS. 75.235 87 ,328.34 15.368.12 74.6S6.48 SwFkn(C•fKitI (2,4)1711 1,Cfj7* <1,316 72) t2,W111 787 47 11.801841 11.J)07 11.Ul.07 I9.￿26 I9.￿).28 Bar¢lays Iclomdl Vlrgln ￿¢￿Y IClo••d) Bank Ofs¢oU*￿ 32 D#y No0•• B•nk of 8¢ollaThJ 1 Yr 8ond B•nk of 8wll•nd •6 D•y Nollp• 17.243.$3 17,243.58 ZJ.LU).OJ .4126 66.￿¥5 4.932.82 73.91915 16.155.59 18.155. 40,1￿.(￿) 40.OJJ.C X).412.88 51.742 75 4,W282 56.675 57 17.243.$8 75,235 87 2.141 CO 73.094 $3 2.141 Q5 58 939 24 16.185. SEC Ur*tTru•tkn 754 I8,￿.25 4.072.05 11Y2.&XI.49 S.W.64 22.13). 1.1￿.79 124.>51. 23,tYX.J) 1(n,4>3.13 26.4722 SEC UThtTn*tPth Sy24 S•p23 Z113)86 4.072.L 64 i.Q￿.79 124.951 35 rJ.cth.>) = 147.952 1(*.￿.13 19.W.04 - 128.W).17 7-10-21