Lochend and New Abbey Church of Scotland TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR 2023 Congregation No: 080474 Charity No: SC 014590
Charity Natne: Lochend and Nelv Abbe). Cburch of Scotland Charity Regislration Number.. SC014590 Congregation Reference No: 080474 Contact Addr¢ss: Overton New Abbey Dumfries DG2 8DQ Princlpal Offlee-bearen Minister Vacant Session Clerk Clerk to the Board: Church Treasurer: Independent Exanthier Bankers Bank of Scotland. 91 High Str¢¢t Dumfries DGI 2BN
Trustees, Annual Report- Year ended 31 December 2023 Struethre, Governance and Management Governing Document The Church is administered in accordance with the ternis of the Deed of Constitution (or Deed of Constitution (Unitary Forni)). 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 m¢mber of the Kirk Session, is elected by Ihe congr¢gation and inducted by Presbytery. Org2nlsationrdl The Financial Court is chaired by the minisler and meets six times in a year (or as required). Certain responsibilities are delegated to the Property Committee as appropriate. The Kirk Session which meets six times a year is r¢sponsible for spiritual affairs within the church. Objectlves and Actlvltles The Church of Scotland is Trinilarian in doctrine, Refomiaj in trddition and Presbyterian in polity. It exists lo glorify God and to work for the advancement of Christ's Kingdom throughoul the world. As a nalional Church, it acknowledges a dislinctive call and duly to bring Ihe ordinances of religion to the peopl¢ in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. The charge of Lochend and N¢w Abbey is on a 50 % basis. Our minist¢r retired in March 2018. Since then we have had the services of a Locum Minist¢r, appoint¢d by the Kirk Session. Presbytery appointed an Interim Moderator who chairs the Kirk Session and oversees its work. Services of worship are held every Sunday in New Abbey Church at 9.45am. New Abbey Guild members meet monthly (September to March) in the Church Hall - with usually two open meetings in the Village Hall. Many members and Office-b¢arers are involved in local community groups and committees such as the Community Council, Village Hall Committee and the 65 club. There is a church newsletter produced quarterly. This gives infonnation about forthcoming events as well as reports from Kirk Session, Presbytery, Church, New Abbey School and other organisations. It is delivered to both communities in the parish by hand. Other members and interested parties out with the parish re¢eiv¢ the newsletter by post or email. Membcrs: at 31" December 2023 - 158
Trustees, Annual Report- Year ended 31 December 2023 Aehlevements and Performance: V8e8ney: The Presbytery plan for readjustment to resolve the high number of vacant charges in the Church of Scotland, was passed by the Presbytery of Southwest in June 2023. As part of the plan the charge of Lochend and New Abb¢y will be united with that of Maxwelton West church in Dumfries. 1Chend and New Abbey will become a Local Mission Church. The KIAC Sessions will be united and the minister of Maxwelton Wl church will also become minister of the charge of Lochend and New Abbey. Small groups of elders and members help in various Ivays in the life of Ihe church: The worship group are involved with worship on a regular basis, taking part in services and preparing rnateTial for future worship. Readers group: sorne members of the congregation forn] a Tota to read the scripture lessons each Sunday. The stewardship and outreach group hav¢ met and planned events to forge links with the local community. It was felt that fundraising w&s not a priority in 2023. In anttcipalion of the union with Maxwelton West church the two congregations have promoted and attended each other's events and held a joint service. Worshlp: Worship was held every Sunday in New Abbey Church with the occasional service in Beeswin8 Village Hall. Service5 for Easter, Harvest Thanksgiving and Remembrance Sunday were held as nonnal. Holy Communion has been celebrated during the year. There was an act of Remembrance al the War Memorial in New Abbey led by OUT locum minister. The worship group prepared a Maundy Thursday supper and service with Communion celebrated by the locum minister. During December joint Advent mid-week services were shared with St Mary's Catholic Church in New Abbey. The worship team prepareAI material and led the two services held in New Abbey Church. A Christmas Eve service w&8 held in the church. Occasionally a small choir has been fonned to lake part in worship. This year we joined with Maxwelton West Church to hold a Songs of Praise with favourite hymns requested. Young people: There have been no children attending worship r¢gularly. We held two Saturday morning activity sessions for children during 2023 - an Easter Egg Hunt and a Christmas Club. Both were well attended. Each session combined the Biblical story with games and craft activities, and it was encouraging to see the children enjoying the challenges they were set. We would hope to continue, and perhaps extend, these events in 2024. Thank you to all the team who helped in the organisation and delivery. Our locum Minist is invited into New Abbey school to lead &ssemblies and allend schi)ol events. The school holds its end of temi servicas in the church to which the local community are invited. A childr¢n's corner is available if children do attend Sunday worship.
Trustees, Annual Report - Year ended 31 December 2023 Fundrydising and Outrea¢h: Several events were held during 2023: The church bell, having been installed to ¢ommemornte the Platinum Jubilee of H.M. Queen Eli7abeth II. was dedicated at a special service during the first service of 2023. 11 was rung for the first time by our longest serving elder. It is rung every Sunday before the church s¢rvice. A "Do you know your Kirk Session" photo competition w&$ held in the window of the village shop. A sports day for families was held during the school summer holidays. An organ concert. by our own organist, was held wilh funds raised for RNLI. Birthday cards continued to be sent to elderly members of ihe community. Fundraising for others: The con&Tregation has a representative on the local Christian Aid committee and has participated in its fundraising events during the year. The members have responded to emergency appeals during 2023. The retiring offering at the Christmas Eve service was donated to Christian Aid. Donations of dry goods are collected regularly throughout the year for Dumfries First Base food bank. Donations of dry goods and monies were also collectcd at the Harvest Thanksgiving were donated to the food bank. Meetings and Communlcatlon: The Kirk Se5bion mel quarterly in 2023. The quarterly newsletter w&s distributed by hand, post and email and was published on the New Abbey Facebook page as well as on the church website. Inforniation aboul church activiti&s was also available on the church website and New Abbey Facebook page. The Treasurer circulated a financial stal¢m¢nt lo the Kirk Session every quarter and gave a report to the congregation via the newsletter. Th¢ Congregational annual stataj meeting was held in March 2023. The Culld: 2023 has been a much more "nomial" year in that the Guild resumed its usual course of meeting in the hall of our church and working with allocated speakers as we did pre- Covid. This has also been the year in which we have been made aware of our change of status as we move towards being joined to a town church. Their Guild has been very quick to make us feel welcome even as we hop¢ to Temain independent, and they Support us in good numbers at our end of season daffodil tea last March. They have welcomed us to their film nights and to any of their own Guild meetings. At our September meeting money was allocated to all six Guild Projects. We remain a small Guild with, al th¢ moment l O members. Safeguarding: Our safeguarding co-ordinator ensures safe practice at all our events. World Mission: The congregation is linked to a mission partner in Malawi, frorn whom we receive regular infom]ation about his work. Web-site: www.lochendnewabbe .or
Trustees, Annual Report- Y¢ar ended 31 December 2023 Financial Review General Income for the Church, ignoring the monies drdwn down from centrdl funds, was £35,376, a decrease of about £5,300 from last year. Donations, including standing orders and weekly offerings, accountcd for £27,622 of our income. and Gift Aid rdiscd was £6,292, both slightly lower than last ycar. No fundraising events for Church funds were held this year. General expenditure was approximately £30,000 this year, an in¢re&qe of £2.000 frorn last year but includcd cxpcnditure of about £2,500 on tarring round the Church building. We also invested £20,000 rTOtn our ¥cn¢rdl fund with Church of Scotland Ini'c5tots fLll)ds. Reserves Poliry It is the Trustees, w>li¢y lo hold reserves equivalent to approximately 4 months of General expenditure (currently £1 Ok) plus £5k in the Fabric Fund for contingcncics. This year wc have b¢¢n able to hleve this once again with over £44,000 of unrestriLied funds. Statement of Trustees, Responsibilities The members of the Kirk Session must prepare financial statements which give sutricient delail to enable an appreciation of the transactior]s of Ihc Church during thc financial ycar. Thc rncmbcrs of thc Kirk Sassinn are rponSIble for keeping proper accouniing reL4)rds whiLh. on request, musl refleLi the tinancial position of the Church at Ihal lime. This musl be done to ensure that the financial statements comply with thc Charitics and Trustee Investment (Scotland) Act 2CK15, the Charities Accounts (Scotland) Reguliltion&+ 2006 and tli¢ R¢gulalioA)s Anenl Coiigregatioiial Financc approvd by th¢ Gcneral Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the aqqetq Df the c.hurch and must take reasonable steps for the prevention anivor detection of fraud and other irregularities. Tniied h the Tnigiees And sioned nn their behalf:
Independent Examiner's Report to the Trustees of Lochend and NeivAbbey Church of Scotlalld I report on the accounts of the chariiy for the year ended 31 st December 2023 which are set out on pagcs 7tolO. Respectlve responsibiliti of trnstees and eTvdminer The charity's trnstees are responsible for the preparation of the accounts in cordanCe with the ternis of the Charities and Trustee Investment (Scoiland) Aci 2(K)5 and th¢ Charities Accounts (Scotland) Regulations 2006. Tlic charity trustees consider that the audil requirement of Regulation 10(I) (d) of the Aceouiits Regulations does not apply. It is my responsibility to cxamine the accounis as required under section 44(1) {c) of the Act and to stsle whcthcr particular matters hav¢ Come to my a¢l¢ntion. Basis of independenl examiner's statement An ¢xaminalion is ¢arri¢d out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulalions 2006. An examinalion includes a Teview of the accounting re¢ords kept by the charity and a coniparison of th¢ accounts presented with those rttords. It also includes consideration of any unusual items or disclosures in Ihe accounts, and seeks explanations from the trustees Concerning aTJy such matters. The procedures undertaken do noi provide all th¢ evidence that would b¢ r¢quircd in an audit, and conSUtn[IY I do not express an audii opinion on ihe view given by the accounls. Independent examlner's statement In the course of my ¢xarninalion. no matter has come lo my attention which gives me re&wnable cause to believe that in any malerial respect the requirements.. lo keep accounting rc¥ordb in aOrdan with S¢¥tivn 44 (1)(<l) of th¢ 2005 ALt lind R¢¥ulalion 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply wilh Regulation 9 of the 2006 A¢¢ounts R¢gulations havc not been meL or to which, in my opinion, attention Should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Address:
Reeei ts and Pa ments Account Year ended 31 December 2023 Unrt5tri¢ted Elldowment Funds FuDds Fulld$ 2013 Tot*1 2023 Totil 2022 2023 2023 Reeei Donations P4otc 27622 716 28338 29693 Leg8¢1¢$ Activities for Genernting Funds lrtvestmertl income ioix> 1531 2628 3J68 2235 Tax recovvd from Gift Aid donations Stipend Endowmeat Transiiion Funding Pr¢sbytery allow¢£ Vacancy Allowance 6292 6292 3438 7459 6850 3440 3438 7459 2471 11196 34461 19371 59898 58416 Church f¢¢s Life and Work subs¢rip¢iotss From C¢ntral Fund5 Orh¢r 450 450 500 462 462 12999 554 12999 7820 337 67627 $ub-toiAI- Church funds 48375 19371 73811 Lo¢hend & New Abtrrty YouD8 Chureh New Abbcy Guild N.A. Women's Guild HBII Trust Fund Total Recei Is 50 1152 736 736 148 6214 148 74695 144 48375 20106 68973 mellts Costs of gellerating funds Charitable attivittes Governance costs Purchase of Assets sub-iotal - Chur¢h Funds 50148 19371 3438 72957 65465 50148 19371 3438 72957 05465 Lochend & Nrw Abbey Yo¥ng Chu New Abbey Guild N.A. Women's Guild Hall Trust Fund TotAI Pa ments 19 781 1070 1070 800 50148 20441 3438 74027 67065 Excess of Receipts over Payments for the year before transfers -1773 -335 2776 668 1908 TrAnsfers Endw[1 ruts 173 50 2(8 -173 -50 -2068 -150 335 Fabtt¢ Ertdowrncrt to Unrthrict FthK KÈteSTtr8rt fvno ioQrteral tbjnd frorn Paul Elliot me]nal fur cnEI Fund 150 Excess of Receipts over Payments for the year 667 -335 668 1908
Statement of Balance5
At 31 December 2023
FuAds
Total
20
io
20
Bank & De
051t Blanees
BAnk &. dewxsit baknces
46246
44,949
563
Young
New Abbey Guiki
N.A.Guitd t1 Ttwt Fthl
TOTAL
594
IJ05
934
46246
49.ln
47264
Movemeni In year:
xcessof Recei over
forth >tar
-1.773
2.162
NewAtthytivikl
N.Lfjuiid Hall TTU51 Fu1
TOTAL
4JS
-335
148
371
4>$6
1,908
141
?.776
-1.773
-335
B#Thk& (W¥ii EAll¢¢I(rr1 forw4nJ
44.473
47.9e
47.112
YouniCWI
New
594
594
iJoJ
N.KGyild HAII fnui F
44.473
lJ64
4Y.
4¥.172
Inve
tmenty at
vlu¢
Chur¢h of ScollAoJ Iniwtots Tw# GY•wth Fu
FU 45 uf•ts IAICoo u9141
Oryin Fwd l(th £53251
hind 4117 lIs(Alg Q49981
bJMI 1011 WitslAI
tchend And New Abbe Parlsh Chureh Notey to the AccouThtS l. Tru8toe Remuneration ¥nd R¢lated Party Tn$¢110¥ During they[ l trustre e1v1 Tttnuntratton forthe sujn of £15. 2. MoveMets ID Funds AtlJ Al 31 D¥< 23 2• TrJN5fe Uore$trkted funds DrSi6Mttd F•bri¢FuTrJ Ttysl G¢ner41 Fwd yo 46373 46913 46246 46246 47835 48375 50148 50148 2441 R¢strfd¢d funds 1CU AIIowart¢e 11196 7459 Transilim Fwndin 7459 Oihw¢h8riwbkdwlio YounsThuwtr¢ New AbbEyOuild 594 594 974 lJ64 730 20106 1070 1899 20HI Endowment fxndi S¢iFrtd F4bn¢ J438 yJ8 .50 Oryn Paul Ellith MemDri•l ic Smart iojj -2068 -2441 New AWOJild Hall Trwi Fund 1017 6214 J438 -2411 l)62 To¢•1 of Churth fKndi 49172 inY¢fftd
Ullre51ri¢ied R¢stri¢ Funds Funth 2023 F¥nds Tot Tthl 2•23 2023 2023 Its22 3. Analys15 of Don&tlons OrdinaryOffeDngs I0PIl SLindIngde Otherf)nalto 4J17 21,4 1,705 271k72 4J17 4,816 13392 1.$85 29,693 1,705 27.62? 4. AllAly$li of P#ymMts Ch•rit•ble activitie5 Minisirte%& missti)s Lum SalAry Pre5b>ryery tAK5 SL2ffing¢ci Fabrie ryirs&mainttThiTr Heki and li¥hl 1&655 3.438 3J014 25J55 J.794 825 3.IX> 427 2.9$6 1398 4.027 2.950 2.010 2.136 262 540 yn&rnus f¢ Ind Wo Wes3PrM Hll hiTe 546 229 PNnlins InvfJid in cos furtd# &Jndry K¢ Chtiitiin Aiddomtions Klppf(rfd RNU 202 20.IVJ 26 26 759 259 256 156 Ma14Wj t%)n•iii 50.148 1gJ?I J.4)8 72.957 b5,465 Govtrnntt Costs Ind¢Fendth¢th•mitier's f oth paymenls PunhAseofa5% Pureh&seoflnv¢thM S. Mlnlittr'i St5pend All C.hur¢h of SwtlonJ wngrwiions contsibuie to the NatN)nal Stipd Fund which bew5 the costs of all ministers, 51ipends and MLploy&$ thnthbuiions for national insurnkffj FXm*Oll 8nd housing 4•d fiLnd. Ministers, siiwds are paid In ordanCe with the natkonal Sti scAl< which is Te]aial 10 ytars of swvico FOT the year undtr revitiv the minimum Slip was £30,135 a1 th¢ muimym Mipod (in 5th 4tyJ 5ubscyuthi y¢s) £37.032. 2122 6. Colltetloni for Thlrd Partl Malawi Ap1 Firsi base a8tt)cy Chri$lian Aid Ktppford RNLI 7. A$sets 210 256 Gift Aid.. still du¢ for 2023- £528
PPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2023 2022 CAPITAL ACCOUNT Growth fi)nd al cost 128,427 54.034 8.711 127,229 53,147 7,042 Income fund at cost Deposit fund al cosl Mark¢t Value of Fabric Fund units ai 31st December Market Value of Growth Fund units at 31 st D¢¢¢n)ber Market Value of Income Fund units at 31st December Market Value of Deposit Fund units ai 3 1st De¢etnber 4,720 130,864 48,134 7,642 143.488 51.096 8,71l 203.295 191,360 REVENUE ACCOUNT Credit Balance at 31 December 13.232 13,600 Total VAlue of fund held at 31st December 216 527 204 900
LOCHEPID aDd f4EW ABBEY PARISH CHURCH GENERAL FUND BUDGET Budget 2024 Actual 2023 INCOME Offtrillg5 Stxnding ordess Tax Recovered on Gift Aid Other Offerings. Donation5 etc Ordinary Offerings lo1 Plate) {%) 20.(KKI 21.4 6292 .705 4.517 1,5(Kl 5(Kl Other Ordinary General Inrome Ibl FundraisiTrg Fees for Use of Church IWeddtn8vFuneralsl Income from Inv¢stments Bank Ini¢r¢si 250 500 450 540 750 31250 998 34,912 Total Ordinarv Ceneral Iwtome EXPENDITURE Mlnlstry Mlssloj & Wld¢r Work National Stipend Furtd Allocation less Tr&rtsiiion fundiD8 les$ Endowmtht less Vacancy allow8nce Amount paid by ¢ongreg#iion Locum Salary PTesbytcry Duc$ 33.820 33,014 7,459 3.438 3.402 10.957 4.21KI 10,921 3.780 825 Local Staffing Costi Minister's Expenses Pulpii Supply Salary of Oryattis¢ Salary of BcNdle 3(K) 1.81K) lJ60 1,5th) Bulldlng Cost Church Heat and Li8hi Memorial H811. B¢eswini Oryan m8inienace Insurance 1956 30 173 2,298 3(K) 2.5(X) Other Local Colts St8tion¢ry & Ne Le Ftsndr8i%ing ¢oslS Web gite eosts Sundry costs ComrDunion Expensts 250 202 3( 26 20 41 4,627 29,089 5,823 Getteral Maintenance and repair5 TolAI Ordlnary Gentwal Expendoture SURPLUSI(DEFICJT) 32.217 33