The Church of Scotland Loanhead & Bilston Parish Church Congregational Accounts ForThe Year Ending 31 December 2024 Congregation No: 030262 Registered Charity No: SC014420 ioanhead and Bilstan Parith (tr￿rth CO￿￿¢&atIonal Accounts forthe Year 31 Decemkn20Z4 Referen￿ and AdministratNe Information Ch*lty Narne: Charity Registration ￿rnber. Contsrt *ldres5: Loanhead and 8i1ston Parish Churth (Church ￿ ScoilarKII SC014420 Loanhead Parish Churth, 118 ￿ Loan. LO￿head, EH20 9A1 Trustees Information Loanhead Parlsh Clwrth conyew￿alAtt￿ts1orthe¥￿r ￿d￿J1 DexefflbttX)24 Trustees, Annual Rewt Thechurch is athiirMstered in accordan￿wIth theterm5￿ the Deedof ConA]tuti(￿. Recruitmefit and Appokntment ofTNstees Membeisof the Kirk Session a￿ the CharityTrustees. Tr* Kirk Session meml)ws are the elders ofthe chwch and are thosen from those members of the ctrvjrch a￿(clI￿de￿ to h*e the apwowalegifts arKI ski51% The minister, whois a member of tht Kirk Session. is elected ty the congregation and 1Thj￿ted by Presbytery. Orpnlsatlonal stluc￿re The Kirk Session which [￿t5 four tlmes a ￿ar 15 Tesp(m51b￿ for all matters wthln the churc￿ whh $￿ifiC areas Of work and responsibllity tasked to WcKl8rwps. Bilston Miwon Church has a local leaderstrupteam andaredtleg4ted re5pon5ibilityforthe work withlnthe Bilston afta. Oblectl¥e$ and A(tfvltlts The Church ol Scotland is Tririt•wlan In dothr*. Ref(xmed kn tradltlon ab)d P￿$b￿ri8n in polity. It exi5t5 to ￿OrIfy G¢xl and to work for the advancement of thrist's Kin8dcfft thI￿th￿t the wtrld. As a national Church. rt athn0W￿d8e$ a distinctive tall and duty to bring the ordinancesof rtl*ion to the people ￿ evéry parish of Scotlarxl thro￿1 a territorlal mlnistry. It c operates with other Chwches ￿ Various eCurneni￿l bodies in ￿Olland and beyontl. Public wryship is held at 10.30 a.m. ￿ Sunday mornvwsat Loanhead and at 11.30a.fft at 8￿$1￿ Missi¢)n Church. The Service at lOan￿ld is aFs0 av•labbe online. A Junior Church fry Primary 5cW aged chddren meets on ￿nd•¥ m(Yniw at Loanhead. a Crethe isavailable for babies and You￿ef children durinB Sunday servKts Chapl•nLy input is wovided to Paradyke5. Lo•nhead and Bilston Primary Schools. Youth Outreach lakes plxe on a Frlday e¥eNn8 * Loanhead and a %vt5 kti¥ity outreach week fof Prlmary school youngsters 15 run In the summw. The church a15Q SLypwts I(￿1 uniformed youth ¢)r8anlsatlons (Boys, Brfgade and Guldin81 * providin8 accrynmodation and prKtlcal support bolh at Loanhead and Bl1$￿1. Social events ar• organbsed thro￿Out the year. alowidè Fund Rai55wy Events ¢0 ralse money for thurch work ar¥J work ¢haritl*S ov*r5eas. A regular ¢pptrtuThty to rTpet forTea & Chat Is hdd on Frlday mornlw In the church halls at Loan￿3￿. with a similar eb*ni on Tuesday mofnin8s at &'lstty). Loanhead has a Pastoral Care team who wide suppm for tlw are ill or berea￿ and • CThnmunityOutreach8fOUP is in plxè to énable supw wlthbn the local conNnunity. &milar support is provth at &'lston. Small gr¢)ups of up to 8 peoWe ￿￿tre&Us#r1V fry bible sluth. dIsc￿$00n and to explore ways to extend the wtyk and wine55 of members. There are Gvild wup5 rneetin8 morthly ai Lownhe4d and Bil$￿)￿ with varied pro8rammes. A MUMCO Group meets on a fortnl8htly basls on Monday morrAn85 and ihere Is also a new evenin8 MUMCO 8roup. An ￿Jpha 8roup meets on Thursday thtnltw. Support1s8l*n to work In Rwanda a)dto work in Kenya throurth Prokrt StedF• Achlevements and Perfornmn The union betrween Loanhead and 8i151on has allowed w(Yk and worshlp In both ￿l￿ge$ to cmtlnup, alonBsidp a p8r15h Brou￿ne Wlth A05tln Churth. Around 85 attend wNshlp wee*Jy at Loanhead, wih a mlx ot a8es, Indudirtg an ab*rage of 12 chlldren and teenagers who take part In the children's aCti￿tIe& Thls Is sll8htly more than the wtvic￿s VP3r. *Jound 8-15 people attend each week at Bilston Mission Churth. Wt￿th is less than the previous year. fvre are a furtlw 20 to 25 v*ws of the online servite. Assemblies and work wtth claws three primary s(hcds- Parady*es, Loanhead and &lston- has c¢ntynued byt ha5 been very limited in 2024. The summer 5P(rts cwnp h•J ryer SO chddren atte￿li￿ and the gr￿p for teenagers Fridav eveniw has arountl 15-20 ChId￿n. The numbefs in¥dved in regul¥sM￿ youpshas yth¥n. with ar¢)und 25in¥cl¥ed. theGuildatLo¥**adhasmei monthlywith around IS member5 at exh meeln& the Guild at &lst¢m meets ffic￿tNy with ¥￿nd 10 members. Uniformed youth Ofganisations have over young Feople invofved. The MUMCO group meets fortni8htly, and in 2024 had up to 10 mums meeting exh seth, an Inuease on the ye4iou5 par. The Muptho youp has 2 - 6 mums meeting fortniqhtty. loanhead P•rlsh (hurrh Conve￿1)nal Acco￿tst0rth• Y•Ar•th¥ 31 D•c•fflkn2n24 Trustees, 4nnu31 R*port l¢ontirxJodl At Loanhead. tP* Cornmunity Outreach GroJp 15 in providire 5UPWt tc* f•mlies arKI indiwduals in different ways. As pan ol th"s. in t*cember. 0￿1$1MèS Kift5 4ere distributed to fAI local fan41￿5. Church members helped with donatlons for this wth si8nifKant sup[￿lri￿n thewiderc*ynmuThry and local 5th0015. Foc¥1 andgifts ¥￿e also made available to ￿lbre¢* House. ￿MIlar supwrt was8h*n to larnlmes ai &lston. Thepa5tC￿al Care groupatLc4nF*ad continuesto suprorthc￿ebx￿d and elderl¥anderwresthatthÈthut¢h prthi&s11(Mfer% at imes of berea¥ement- as wdl as family celebrations. A number d afternoon tea ebents were (x8ani5ed. along with a Lir£er Christmas event for those 7Q with yeungsters frtyn ParaJykes providin8 the entertainrnent. At Bil*on. flowers are distributed W￿kfy. For Rvnemlx3n¢e a Garden w¥5 tre•ted in the chwth yo￿d5 at Lowthead to allow Feople to place ¢rnsses. This waswe supported and appreriated commuryty The Ilnks to supptyt tre wthol l¢x* chiwches, youps ￿dI+m￿leS in Rwa41d4 ¢L￿tI￿a Flnandal R•vl•w Dir•rt ¢omp•rlsons with 2023 are dilTb¢ylt as th• fi8ur•s for thai ￿•r In the •c¢DUr￿ corrtan only the 4 rnonths of Income and expendltw• from Biktth follo￿￿ th• uNon in September 2023. The prinopal X)Ur￿ ¢* In¢(xne tor the Rentral work is weekty rflerir85 and 5tsndiry wdws pa*J drertly to the by membersalcn8Wlth thjnations. Inc(¥netr(xn these soul￿51emakned t￿ as 2023. Intlxne trtyn tund ratYn8 tor 8erer purposes was £5,880- an Increase from 2023. Ir￿me Irom tr￿11 refit at E9.211 wa5 Ctthmtnsurate with 2023. Expen{litU￿ onmost i*ms w*￿aSed sli8htty. with exception of heoty"nR and Ivdhtiry V•there thue was a larae lrtyease. A direct conparison in acC￿ntS isn't ￿$SIble as a ¥*ry laie In¥￿ice of £l.SLXI lor 2023 was pad 2024 and the fiRure fLY 2023 only has 3 months ol exptnditure at 811ston. the Increase was ¢Mr 35% on t¢)p of an Increase In 2023. The deficit for ye•r on uwe5tr1cted furnls w•$ £17.035. A rnajw roof repalr was completed at a cost of £12,800 whlch accounts For rnost of thls deficit. A Stewardship Campaign was held In N￿leMtser 2024, whth xthed makiry mernbffs aware of thefinarKlal needs of the coryreeadon arKI encc4Kagmi memtws to Increase thw"r irw Reser¥￿ Polky It isthe Tru5tee< to trbSdres¢v•*S of low to six expenditure exI￿ling th%inated l￿d5. At the ye¥ end the ¢hyrch held unrestrlcted cash funds of £59.51212023: £76,547) TNS represents six month5 of expenditwe. É40,977 of thls is held for lO￿head{202j.. 157,639) whth Is flve months of experrflltwe fty Lo•nhead based on X124 expendlture. £115351s held for 811ston MIMion (hwth12023: £18.9(81 wlwth is fifteen months ol expendture for 811ston based ofi 2024 eXF￿d1t￿re. Stat•m•nt of Trust•os' Re$pth￿￿￿6l The members of the ￿Tk Session must prepare fiTrèrKial 5tatementswhich give suffiaent detsil to en*e an appreciation ol the transartions of the Chuffjh durin8 ihe fina￿1* year. The rnembers of theKirk Sess•)n are responsible lor keeping pr¢per accountsng records which. on ￿qUeSt. rnust reflect the h"nanclal pos1ts.on of the Church at that time. This must to Èngjre that the Ilnanckl statements comFty with the Charrt*s and Tmstee Inyestrnent lkntlan¢Jl Act 2CK15, the Charrties Actounts (Scotlandl Regulallons 2(￿ arnl the Re8ulatlL*15 kntnt Qjreregational Finance approved bythe General Assembly of th* Churth ol Scotland in 2CI)7. They are also resp￿sItIe Icr 5afeguardlrg the as*ts of the Church and must take reasonab* 5tepg for the prevent1￿ and/ry dete(Eloi rl a￿1 othef Irre6ularf14es. Approvffl by theTrustees and s*ned ffi thelr l>ehJll, Independent EXan￿ne￿$ Report n%tllitles olTwstees arx1 Exanlr*r The CfvafitrfsTrust¢tsare re4X￿*￿t for tht wtwètlon trfthe •c¢ounts in #¢tyd•nce With the term5 d the Charlt1e5￿d Trustee IrNe5trrent IScod•rdl Art2LN15 •nd the Ch)ritie5 Iscotloryll Resulotions 2¢￿ lasamendedl. The Chèritvs Tru5tee5 con%der ihat •Jdit req￿rement ol Reg¢Jlalion ICqII {al to Icl of the A¢cL￿ntS Re8ulaiions does not apply. It Is my respon%bility to examine the accourts as required under section 4411) Icl of the Act and to st•e wihether parti¢ula matters ha%* come to my attenti -.I My examinationls cwried (Nrt In accord￿ ¥Mth Rqdati(ffl 11 d the th¥ities kcounts IScotlarKfi Re8￿at1)n5 2￿￿. An examination indu¢ks a review of the accounting records kept ttytht charity and a C(¥npari5￿ of the accounts presented wlth those rtCLvds. It also i1)c￿deS tcfflS¥Jerai￿ft of any uThJsual items or dis¢losure5 in the acC￿ntS and seeks ex￿anationS fr(¥n iheTrustees concernin8 any Mth rn4tttr5. The pr(Kedwes undertaken do not pro%ide all the evldence that woukl be reqiired in an3￿11L •MI ¢ty)sequentlyl do￿￿ exwe55 an authtopinlon on the7Ae*8l4￿ in the account> In the course ofmy eM￿nall0￿. rK)rnaner has come tomyaitent l. whl¢h 6l¥es me re•>)nable cai#e to belwe th•t In•ny m•teri•l fespe¢t ihereqwfements: . to k￿p accountln8 records in xcLYdan￿W1lh section44(11 (al rl the 21X)SAct and Ae8ulailoTh 4 ￿ the 2C(fj Accounts Re8Ulati￿5 las aff￿nde&l and to p￿p•￿ a¢¢ountswhlth •ccord ¥wth the Kcwndn8 re¢ords •nd Wulation 8 d the 2W6 Accounts Ré8ulatl￿$ las amtnoedl not been met. ? T* In my thplnlnn thn'ilrt rtr3*'n In ryd•rto•nabl• a prop•r Uthtand￿ ofth• •tcount5 to bg Loanhead & Bllston Parlsh Chur(h Recelpt5 and Payments Account For The Year Endin8 31 Decembtr 2024 Funds 2024 202J Rtcelpts Donations Gfft Ald Investmeth Interest Hall lets Fund Ralslng Transfer Bilston Parlsh Church 70.421 14.9 16.677 87.098 17.714 49 9,511 11.207 75.225 15.729 49 9.511 8￿16 9.576 9,052 19.641 2391 Totsl R•rnlpts 103 655 125 P•ym•nts Charitable Actmtles Costs ol Generatlng Funds Oonatlons to oijtside ehar611es 118.371 2,026 293 16.469 124 1.675 134.841 2.150 1,968 110.838 1.777 4.612 Total Paym•nts .691 138,9YJ 117227 Surpth I Idefi¢ft) 11.997 Loanhead & Bi15ton P•rish Statement of Bala￿e$ For The Year Endlni 31 Decenkn 2024 F¥nts X124 Fwds 20Z4 Funds Z024 Totsl 2025 2024 k and DeposltBal•wos 6ank & Deposlt 6alances blf I1￿1￿11 tran5fersl Transfer from BobtC￿ Parlsh Chwth 2,3.4 76y7 8WJ 85,053 73,056 19,fj41 Surplus I Id*fficitl 117.0351 3.655 113,3801 17.6441 2.3.4 59.512 gS,053 5ffj72 5.072 Investments at market value IlTrMtments cost E3.4(YJ- see note 31 Nor one U¥bllhles For •*d b¢W•ltht S¢s ForTr•YwEndlr¥dJl D•(afflb•r21>24 Ourini the Year. IhtÈeTtustÈès feceivtd I*M￿ls￿Ment. &Ma*¥£lS9X (hBaDlSt. Mr5 Mar8èrf Iw• det£wrtrd thEirowThfw￿￿ Y(wJth F￿d donatson5 afe liven and used 4%dlkthlor empltyrta YroAh aTrJOwb*en'5Wor*er. These froxfund5 h￿ed￿re1*ye b¢¢n rqd•*nat•d as rethctsd Investments rttstt ￿ the 8tqu*stCaprtal Ful￿. £jAlI￿￿tt￿¢0stdthe thYstmerrtSlls￿th knthl W & tswsf( balances. The in¥e5tmenisat mathrvalue I￿1￿ch￿d•S • r￿e. AtJiD General Accwnt &'15ton Mi55w CP•*c Uequesi Re¥enu¢ 8equest Cawtsl 49.IXI ￿￿.67 i& 2.524 .11 37574.26 1&535.72 1143UI .3324AI 2,251 167 8.334.62 .2257.70 Sati•l & R• 8.499 Child & F•miiy Wothw Communlty Outr•4th F•brl¢ Ca Fabr* Rewnu• FhMrs Gulbd lunlorOwr¢h Mumco IPrt¥knJ*MCffl Pasioial Cw• R￿n Tea & Chat ¥ou¢h De¥eW)•n¢ Fund 1238.91 950.111 1011.20 3,187,50 99)Al L6S3.51 I,&A80 49.31 2J13.70 W7.33 49).Cll 448.28 4￿1.iX1 475.04 845.08 1.64 41.31 o.¢ 1.)50 .160 173AI 197.iX) i&x.( 1.57043 4.011.58 1.350th) 162.07 Tow Fund• 45,053 F*brk Fund wlr*•blt M￿be1S01the Gimfflunlty. Tr•r Loanhead & Bilston Parlsh Church Notes to A¢¢ounts For The Year Endlng 31 December 2024 The MUMCO This fvnd is for The MUMCO. prev*wsty known as MOPS Thos fvnd is set aside for woiectswlth thiktren and farnilie5 in Rwanda. FyRd5 Funds 2024 Total Total 2024 2024 2023 WFO & Standing order5 (Non Glft ￿dI WFO & Standin6 orders (Grft Aid) Ordlnary Offerings Iopen Platel Donations TOTAL 9.603 59.037 5.178 48,791 6,8S9 3.655 52.447 6,859 13.022 Expenditure fof fund ra￿1n￿e¥ents Offerin8 Envelopes 1026 124 2.150 1.667 iio 1.777 124 th•rttsl>le Actl¥lt*s Gl¥inR to Grow Presbytery Dues Mlnlster's Expenses Count*1 tax- manse Families & Youth Worker5 Other Staffin8 Costs Fabric Repalr and MaInter￿n¢t Heat & Li8ht Insurance Prlntln8, Admln & Events Llle & Wcffk The MUMCO Guild Community Outreach Flowers Pastoral Care cards & fl04¥e 50,670 1.545 2.674 4.416 12.358 7.636 18,748 13.6rKI 3.980 2.518 126 53,579 1,545 2,674 4.416 17.064 7.636 18,748 13.6C 3.9ao 2,518 126 147 330 6,¢YJ3 2.214 43,318 745 1.837 4.079 23.773 5,677 4,7f 5,551 2.807 1.458 147 330 6.063 2,114 52 12,210 1.470 37S 110.838 118,371 16.469 134,841 Loanhead & Bilston Path 0￿1th Notes to Ac¢ounts ForThe Year End1￿ 31 De(efflkn 2024 MIDIstrfs St*end All Church of Scotland tothe Nat*wl sti9￿j Fund be￿ fvcc&tofall Ministers. Stipends and Errwwer's Conithtxin5 fry Natx)nal Inwr¥nce. Perfim ènd Hwsing and loa Fund. Mini5tt¢sStiFend5 are pawj In accordarKe tMth the Watirm4 SiipeTrl Stak. *thich 15 related to ye*s of Ser￿e. For the yw under rtriev the minbmum stw*)d wa5 £31.642 Slipe￿b th? fifth and gjbsequent ye*sof ser￿e). £34884. 2024 CHA8 christ￿th Aid WaterAhJ eetbany chris￿4n Churth Loanhead Gal• Oay Istallsl Mlssion A¥latbTr Fdbwship 278 1.527 216 103 145 2.372 216 Aliheimer Scotland CAHMS Gulld Proleci Micrnlllan Ma88ie's C•ntFe Marle Curle Mary'5 Meals MacTauart S¢ott Bras% Parkinson's UK Penlrulk Foodb•nl PenKuik Men Shed Prolect SI￿a$t Rosslyn Ch•wl Triisi Rotary of L￿N￿•d & Roswn Bwanda Salyatlan ￿m¥ Vkr•in¢ Venrure Scotl•nd Womtn's Ihl Womèn's LandArmy 150 2(rfJ 150 75 Ic#) Ic i(rfJ Its) 293 Itxj 22S 25