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2024-12-31-accounts

WIGTOWN PARISH CHURCH (Church of Scotland)

Congregation Number 090529 Scottish Charity No SC014552

Annual Accounts for the Year Ending 31 December 2024

ANNUAL REPORT & FINANCIAL STATEMENTS For the Year Ended 31 December 2024

CONTENTS Trustees’ Annual Report……………………………………………………………………………………. 3 – 7 Independent Examiner’s Report……………………………………………………………………….. 8 Statement of Receipts & Payments…………………………………………………………………… 9 Statement of Balance……………………………………………………………………………………….. 10 Notes to the Accounts………………………………………………………………………………………. 11-14

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TRUSTEES’ ANNUAL REPORT For the Year Ended 31 December 2024

Reference & Administrative Information

Charity Name

Wigtown Parish Church (Church of Scotland)

Charity No

SC014552

Congregation Reference No

090529

Current Trustees Kirk Session Members:

Principal Office Bearers: Minister Church Treasurer Session Clerk

Other trustees who served in the year

– appointed March 2024, resigned January 2025 resigned January 2025

Contact Address

lebehill, Church Lane, Wigtown, Newton Stewart, DG8 9HT

Independent Examiner

LM Bookkeeping Services 8 Kings Road Whithorn Newton Stewart DG8 8PP

Bankers

Bank of Scotland plc 37 Albert Street Newton Stewart DG8 6EG

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TRUSTEES’ ANNUAL REPORT For the Year Ended 31 December 2024

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Deed of Constitution and is a registered charity with OSCR. Granted charitable status from 09 December 1919. The Church is located in Wigtown and serves the Parish of Wigtown. It is a linked charge with the Parish of Kirkcowan.

Recruitment and Appointment of Trustees

Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The Minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.

Organisation Structures

The Church is governed according to the Unitary Constitution. This is a change from the previous Model Deed Constitution. The Kirk Session, which is moderated by the Minister, meets around five times a year and is responsible for all matters spiritual and temporal within the church.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s kingdom throughout the world. As a national Church, it 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 cooperates with other Churches in various ecumenical bodies in Scotland and beyond.

Wigtown Parish Church currently holds Services of Worship on Sunday mornings in the church building.

Fellowship evenings are held on Wednesday evenings, via Zoom, jointly with Wigtown Baptist Church.

We use Facebook and other electronic means to communicate the gospel and our Church activities with a wider audience.

Achievements & Performance

Each of the above groups reports as follows:

Sunday Morning Service

All are welcome. We gather together to worship God and learn from the Bible. We also hold less traditional, more family friendly Messy Church Services, e.g. Christingle Service. More of our members have become more actively involved in our Services and we are always looking at ways to engage with all of our members to encourage more active involvement.

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TRUSTEES’ ANNUAL REPORT For the Year Ended 31 December 2024

Achievements & Performance cont.

Sunday Morning Service cont.

Trained worship leaders lead our Sunday Worship in the absence of the minister. We now have a growing Sunday School called, 'God and Me Club' that meets in the Vestry and the Manse during the Sunday Morning Service. After the service we meet for a time of fellowship around refreshments. This is well supported and enjoyed by many.

Sunday Evening Service

We no longer provide a regular evening service. We actively encourage members to join with other local Churches when we do not provide an evening service.

Midweek Evening Fellowship

We now run a joint Wednesday Evening Fellowship group, via Zoom, with the local Baptist Church. We envisage a combination of online and in-person fellowship group meetings at various times and places in the future.

Use of Church Premises

Our buildings are used for Church, community and social events. The Church building is used regularly for funerals, weddings and occasional concerts. The building is open to the public, during weekdays from May to September.

The Church Hall is used by various groups throughout the year. This is currently being sold to the Wigtown and Bladnoch Community Initiative, who plan to keep it as a community use facility and will be making improvements to the building for a sustainable future.

We are also in conversation about the need to adapt our Church building to better meet our needs in the future.

Children’s Ministries

Children’s Ministry continues via Our Sunday morning ‘God and Me Club’ and our monthly Messy Church.

God and Me Club - There are eight core families with 17 children and young people between them in regular attendance. They often bring their friends and are encouraging other families along. We are thankful to be in a congregation that so welcomes our families and all the energy they bring with them. We have had numerous well received family services this year and the manse is regularly busy with games and matinee afternoons. We are delighted that our team of volunteers is growing to meet the needs of this growing ministry.

Messy Church - There are currently twenty families who engage in at least one Messy Church event per year. Our Messy Christingle and Messy Christmas Eve was joyous. Messy Easter EGGstravaganza is currently being planned.

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TRUSTEES’ ANNUAL REPORT For the Year Ended 31 December 2024

Children’s Ministries cont.

Church Football - This is a joint effort with the Baptist Church and takes place at the 4G pitch in Newton Stewart. We have a regular attendance of 16-20 teenage boys and a few fathers. At the end we have a short talk followed by a prayer.

The Guild

The Guild began a new theme in September – ‘Sure Foundation’ which helped us to reflect on our faith in action. Each month we have had very interesting speakers. The minister led our first session in September considering individual contributions and talents within our church community. October to March our speakers covered a variety of subjects, including the Mukti charity, MAF, Gods best Dressed, Tiaze and a reflective meeting relating to biblical verses. We also held our annual carols and mince pies and we are continuing fellowship through our weekly morning Drop In. Our meetings have been well attended by members from all Church communities in Wigtown

Financial Review

Total Income of the Organisation was £39,772 (2023: £36,202). Expenditure was £37,084 (2023: £35,786), resulting in a surplus of £2,688 (2023: £416).

Ministry and Mission contributions have been replaced by Giving to Grow. These contributions are based on the previous year’s income and the cost of a Minister of Word and Sacrament. This year we saw a similar payment to the previous year.

Unrestricted Fund income of the organisation was £39,120 (2023: £36,135). Expenditure was £36,524 (2023: £35,786), resulting in a surplus of £2,596 (2023: £349). A breakdown of the Church’s invested finds is detailed in Note 6 (page 14).

The Church is primarily funded from donations and fundraising income. Overall, general donations were £431, Easter Offering £356. Funds were also raised from Garden teas £255 and 3rd Sunday Bring and Buy £360. Offerings for external donation this year were; £150 to Poppy Scotland, £170 to the Wigtown Players from the Nine Lessons and Carol service.

Income from use of premises was much the same as last year. The Badminton Club started Again, this winter with the addition of a Table Tennis group and a Karate Club for all ages.

Electricity costs were up again this year, with heating oil slightly down. License and insurance costs were up by £200. Repairs were carried out to the hall and vestry doors. Boiler service and repair, upkeep and redecoration to the Manse was shared with Kirkcowan.

No monies were sent to Edinburgh to the joint Manse Fund. These existing funds have now been reinvested into three underlying Individually Invested Funds.

Reserves Policy

It is the Trustee’s policy to hold reserves of approximately 6 months. At the year end the Church held unrestricted cash funds of £19,807, which represents approximately 6 months operating costs and is within the Trustee’s reserve policy.

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TRUSTEES’ ANNUAL REPORT For the Year Ended 31 December 2024

Statement of the Trustees Responsibilities

Charity law requires the trustees to prepare financial statements, which show the state of affairs of the Charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf by:

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INDEPENDENT EXAMINER’S REPORT

For the Year Ended 31 December 2024

Independent Examiner’s Report to the Trustees of Wigtown Parish Church I report on the accounts of the charity for the year ended 31[st] December 2024, which are set out on pages 9 to 14.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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.

Independent examiner’s statement

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

LM Bookkeeping Services 8 Kings Road Whithorn Newton Stewart DG8 8PP

19[th] March 2025

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STATEMENT OF RECEIPTS AND PAYMENTS

For the Year Ended 31 December 2024

Note
Receipts
Donations
3
Fundraising
3
Investment Income
3
Kirkcowan Parish Church
Use of Premises
Payments
Charitable Activities
4
Governance Costs
4
Surplus/(Deficit) for the year
Transfers between funds
Surplus/(Deficit) for the year		 Unrestricted
Funds
32,161
1,850
563
2,386
2,160
39,120
36,274
250
36,524
-
2,596		 Restricted
Funds
560
-
92
-
-
652
560
-
560
-
92		 2024
32,721
1,850
655
2,386
2,160
39,772
36,834
250
37,084
-
2,688		 2023
29,535
994
545
2,428
2,700
36,202
35,561
225
35,786
416
-
416

The Notes on pages 11 to 14 form an integral part of these accounts

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STATEMENT OF BALANCES

As at 31 December 2024

Funds Reconciliation
Note
Cash at Bank & In Hand 31/12/2023
Surplus/(Deficit) for year
Cash at Bank & In Hand 31/12/2024
Bank & Cash Balances
Current Account
Fabric Account
Reserve Account
Cash Balance
2
Investments
6
Total Funds		 Unrestricted
Funds
17,211
2,596
19,807
16,614
-
2,682
511
19,807
12,804
32,611		 Restricted
Funds
7,711
92
7,803
-
7,803
-
-
7,803
9,801
17,604		 2024
24,922
2,688
27,610
16,614
7,803
2,682
511
27,610
22,605
50,215		 2023
24,506
416
24,922
14,266
7,711
2,650
295
24,922
22,424
47,346

Approved by the Kirk Session and signed on their behalf by:-

18[th] March 2025 18[th] March 2025 _____Date ______Date

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NOTES TO THE ACCOUNTS For the Year Ended 31 December 2024

1. Trustees Remuneration and Related Party Transaction

No trustee other than as noted below, received any remuneration or reimbursement of expenses during the year. No trustee or any person related to a trustee had any personal interest in any contract or transaction entered in to by the Charity during the year.

The Minister, who is also a member of the Kirk Session, had his council tax of £2,531 (2023: £2,492) and telephone & travelling expenses of £1,380 (2023: £1,392) reimbursed by the Church.

2. Movement in Funds

Unrestricted Funds
General Fund
Reserve Fund
Restricted Fund
Fabric Fund
Restricted Donation
Total Bank Funds		 At
1 Jan
2024
14,561
2,650
17,211
7,711
-
7,711
24,922		 Receipts
39,088
32
39,120
92
560
652
39,772		 Payments
36,524
-
36,524
-
560
560
37,084		 Transfers
-
-
-
-
-
-
-		 At
31 Dec 2024
17,125
2,682
19,807
7,803
-
7,803
27,610

Purposes of Restricted Funds

Fabric Fund: To fund repairs, maintenance and refurbishment works to all the Church properties.

Restricted Donation: Donation received from member to be used towards costs to purchase a new tent for the charity.

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NOTES TO THE ACCOUNTS For the Year Ended 31 December 2024

3. Analysis of Receipts

Donations
FWO Scheme
Standing Orders(Gift Aided)
Open Plate Offerings
Tax recovered on Gift Aid
Stranraer Presbytery Donations
Others
Fundraising
Wedding & Funerals
Coffee Cup
Jar & Fabric Box
Social Fund
Investment Income
Bank Interest
Growth Fund Interest Received
4. Analysis of Payments
Charitable Activities
Give to Grow Allocation i)
Pulpit Supply
Presbytery Dues
Minister’s Travelling &
Telephone
Other Salaries
Heating & Lighting
Rates & Insurance
Printing, Stationery & Photocopying
Repairs & Maintenance
Equipment purchases
Miscellaneous Expenses
Donations
Coffee Cup Fundraising Expense
Governance Costs
Independent Examiners Fee		 Unrestricted
Funds
5,206
12,710
8,272
5,186
-
787
32,161
1,050
184
-
616
1,850
32
531
563
Unrestricted
Funds
17,241
100
-
1,380
3,068
4,734
6,251
212
2,216
674
317
-
81
36,274
250		 Restricted
Funds
-
-
-
-
-
560
560
-
-
-
-
-
92
-
92
Restricted
Funds
-
-
-
-
-
-
-
-
-
560
-
-
-
560
-		 2024
5,206
12,710
8,272
5,186
-
1,347
32,721
1,050
184
-
616
1,850
124
531
655
2024
17,241
100
-
1,380
3,068
4,734
6,251
212
2,216
1,234
317
-
81
36,834
250		 2023
5,540
12,600
5,175
5,140
-
1,080
29,535
540
233
-
221
994
90
455
545
2023
17,281
472
1,392
2,904
4,627
6,046
215
1,070
1,099
196
150
109
35,561
225

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NOTES TO THE ACCOUNTS For the Year Ended 31 December 2024

i) A Breakdown of the Ministries and Mission Allocation is as follows:

Giving to Grow Contribution
Less: Endowment Income
Glebe Rent
Transition Funding
Presbytery Allowance
Overpaid Amount
Amount actually paid		 2024
20,530
-
(1,800)
(1,101)
(388)
17,241		 2023
20,530
(1,101)
(1,800)
(388)
-
40
17,281

5. Minister’s 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 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 (in the fifth and subsequent years £38,884.

6. Investments

Investments held at cost were as follows:
7,452 units Consolidated Fabric Fund
Accrued interest on Fabric Fund – Revenue
1,647 units Growth Fund at cost
514 units Income Fund at cost		 2024
9,801
608
6,198
5,998
22,605		 2023
9801
427
6,198
5,998
22,424

The market value of the Consolidated Fund at the year-end was £14,346, which is jointly held with Kirkcowan Church for Manse repairs.

The market value of the Growth Fund at the year-end was £10,508.

The market value of the Income Fund at the year-end was £5,685.

Consolidated Fabric Find – Temporary Fund relating to church hall transactions at the yearend was (£2,203).

During the year dividend on investments of £350 (2023: £342) was received, which is not reflected in the receipts and payments account. Some of this accrued interest related to Kirkcowan as noted above.

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NOTES TO THE ACCOUNTS For the Year Ended 31 December 2024

7. Funds Held on Behalf of the Congregation by the Church of Scotland General Trustees

8. Offerings for External Donation

The following figures are not included in the receipts and payments account or statement of balances.

Poppy Scotland
9 Lessons & Carols (Wigtown Players)
Basic Bank
R Swigart		 2024
150
170
-
-
320		 2023
130
-
100
100
330

9. Other Bank Accounts

The following bank accounts are not included in the receipts and payments account or statement of balances.

Wigtown Parish Church Guild
Opening Balance
Receipts
Payments
Closing Balance
Children’s Ministries Account
Opening Balance
Receipts
Payments
Closing Balance
Wigtown Badminton Club
Opening Balance
Receipts
Payments
Closing Balance		 2024
316
690
439
567
1,327
470
682
1,115
407
420
420
407		 2023
278
536
498
316
936
1,100
709
1,327
387
445
425
407

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