The Church of Scotland
Langbank Church of Scotland
RECEIPTS AND PAYMENTS ACCOUNTS
Year Ended 31 December 2024
Congregation No: 150819
Charity No: SC015085

Reference and Administrative Information
Charity Name:
Langbank Church of Scotland
Charity Registration Number:
SC015085
Congregation Reference No:
150819
Contart Address:
Trustees
All Kirk Session members are trustees of the charity. The following is a list of all trustees
who served at any time during the year up to the date of signing the accounts.
Principal Office-bearers
Bankers
Bank of Scotland, Princes Street, Port Glasgow

Trustees. Annual Report
Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The Church is administered In accordance with the terms of the Deed of Constltutlon (Unltary
Form).
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.
Organisational Structure
Langbank Church is governed through a unitary constitution, which means that the Kirk
Session which meets frequently through the year - is responsible for both spiritual and
temporal affairs within the church.
Certain responsibilities are delegated to Committees which are responsible for Finance;
Fabric. Fundraising, social and communication. and Outreach with responsibility for pastoral
care as appropriate. The Committees have been in place following the adoption of the
unitary constitution, and are providing a more flexible and collective response than was the
case under previous arrangements through a Congregational Board. Committees are
convened as required, approximately six times per year.
Objectives and Activities
The Church of Scotland is Trinitarian in dortrine, 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 co-operates with other Churches in various ecumenical bodies in Scotland.
Although a smaller congregation, we continue to make a thriving contribution to village life
with villagers regularly attending social and fund-raising events such as the established
drop-in café on Mondays. Sunday worship is supported by a choir and organist, many of
whom are also members of the village choir.
Because of the limited facilities in the village, we have been trying to develop the church as
an additional amenity for the whole community. The impact of the COVID-19 restrictions
meant that this was suspended. During 2024 major refurbishment was carried out to both
the church roof and internal plasterwork as part of the ongoing development. A request was
made to both Clyde Presbytery and the Church of Scotland Trustees for the manse to be
sold with the proceeds going to the future development. This is presently ongoing.

Trustees. Annual Report (cont.)
Year ended 31 December 2024
Achievements and Performance
After￿lletIred (29.10.2024) our Interim Moderators provlded preachers Sunday
by Sunday to ensure the continuation of worship. We are grateful for this support.
The Session following on from the Presbytery Plan met jointly with the Kirk of Session of
Houston & Killellan Church. The outcome of this was that both churches agreed to form a
linked charge.
This was approved by Clyde Presbytery and the Church of Scotland and Linkage Service was
held on the 6th August 2024.
A Nominating Committee was formed and was successful in finding a sole nominee (Rev
Steven Owens) who preached as such on Sunday 22 December 2024 and was approved by
both congregations.
He will be inducted to the Linked Charge in January 2025.
We remain extremely proud that in spite of our small membership base we reach out
successfully to all our parishioners and are actively engaged throughout village life, which
we will continue through 2025 and beyond.
Financial Review
General fund-raising, particularly the regular and generous giving by the congregation
remains our principal source of income. This income is boosted by our ability to reclaim tax
on many of the donations received. Our underlying income increased by 11 % from £41,476
in 2023 to £46,176 in 2024 net of £55,632 Trustees fabric funded income for major roof
repairs and internal plasterwork, total reported income to £101,807.
We have continued to invest in the upkeep of both the church buildings and the adjacent
manse (which is currently let out). As the accounts show, our funds for fabric expenditure
(most of which are held centrally by the Church of Scotland General Trustees) have reduced
this year for essential works on the roof and the plasterwork, we need to continue to carefully
shepherd our financial resources for day-to-day charitable activities. Processed underlying
cost dropped by 4 % to £33,518 in 2024 from £34,912 in 2023 before fabric funded spend
of £55,632, total reported spend before net liabilities is £89,149. Adding the accrued net
liabilities for 2024 the underlying costs were £40,973 which equates to an increase in costs
of17%.
We continue to benefit from rental income associated with the Manse - income generated
in this way is held by the Church of Scotland General Trustees and restritted solely for
upkeep of the church and manse.

Trustees. Annual Report (cont.)
Year ended 31 December 2024
Reserves Policy
It is the Trustees, policy to hold reserves of approximately six months expenditure including
designated funds. At the year end, the Church held unrestricted cash funds of approx.
£44,500 plus about £19,800 held for restricted purposes. In a separate fund, reserved for
upkeep of the fabric of the church and manse, the General Trustees hold in excess of
£13,000 (PY £58,000), this has reduced from last year following the major works undertaken
during the year on the roof and plaster works. Cash plus readily realisable investments
(themselves amounting in total to over £62,600 after net liabilities) represents
approximately 18 months of regular expenditure, compared to the Trustees, target of
holding 6 months expenditure as a reserve. this has reduced from last year following the
major works undertaken during the year on the roof and plaster works.
Statement of Trustees. Responsibilities
The members of the Kirk Session must prepare financial statements which give sufficient
detail to enable an appreciation of the transactions of the Church during the financial year.
The members of the Kirk Session are responsible for keeping proper accounting records
which, on request, must reflect the financial position of the Church at that time. This must
be done to ensure that the financial statements comply with the Charities and Trustee
Investment (Scotland) Att 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
Church and must take reasonable steps for the prevention and/or detection of fraud and
other irregularities.
Approved by the Trustees and signed on their behalf,
Session Clerk
Date .....
X5
Accounts Prepared by Angela Tyre
Treasurer since l January 2025

Langbank Church of Scotland
SC 015085
Independent Examiner's Report to the Trustees of Langbank Church of Scotland
I report on the accounts of the charity for the year ended 31 December 2024 whlch are set
out from page 7 onwards.
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.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the
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 Charities Accounts
(Scotland) Regulations 2006. 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
In the course of my examination, no matter has come to my attention.
l. which gives me reasonable cause to believe that in any material respect the
requirements:
to keep accounting records in accordance with Settion 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understandin
of the accounts to be reached.
Signed:
Name:
Address:
Date:
ao I slas

IL
Unrestrlcted
Funds
2024
Restrlcted
Fundg
2024
Endowment
Fundg
2024
Total
2024
Trt•l
2023
Note
Donations
Legacies
Activities for Generating Funds
Bank & Deposit Interest
Investment income
£ 28,783.52
£ 2,279.82
31,063.34
25,104.15
5,554.04
1,706.81
£ 3,988.75
43.22
96.28
£ 6,408.07
9,542.79
1,750.03
9,592.91
1,179.56
£ 38,438.69
37,989.22
Rental of premlses
Sale of assets
Sale of investments
Grants
Receipts from Generdl Trustees
Other Receipts
455.00
20.00
475.00
440.00
£ 56,451.60
33.50
19.20
3,028.01
56,451.60
33.50
T al Recel
£ 95 378.79
£ 6 428.07
£ 101806.86
41476.43
ments
Costs of generating funds
Charitable activities
Governance costs
Other Costs
£ 87,789.05
£ 1,360.00
89,149.05
34,911.57
Total Pa
ments
£ 87 789.05
1360.00
89 149.05
34 911.57
Excess of Receipts over Payments
for the year before transfers
£ 7,589.74
£ 5,068.07
£ 12,657.81
6,564.86
Transfers
Excess of Receipts over Payments
for the year
£ 7,589.74
£ 5,068.07
£ 12,657.81
6,564.86

-.IlL'
At
Unregtrlcted
Fundg
2024
Regtrlcted
Fundj
2024
Endop•vfflent,
Fund•
2024
Totsl
2024
Totsl
2023
Note
Bank & de￿)SIt balances
brDught forwarrl l January 2024
£ 36,927.65
£ 14,721.95
£ 51,649.60 £ 45,084.74
Movement In year:
Excess of Receipts ovff Paymts for the year
7,589.74. £ 5,068.07
£ 12,657.81
£ 6,564.86
Bank & dep)sit balances
carried forward 31 December 2024
£ 44 517.39
£ 19 790.02
£ 64 307.41
£ 51649.60
Investments at market value
Cost Value 31 Dec 2024 £64,986.86
£ 70 087.62.
£ 70 087.62
£ 66 170.67"
Gift Aid Receivable and Dividend Income
2 500.00
£ 2.500.00
2,030.84
2,030.84
Liabili
Expenses due not yet paid
9,485.57
9,485.57
Charity Expenses Due but not paid
150.00
150.00
295.72
9,485.57
150.00
9,635.57
295.72
For and on behalf of the Kirk Session
Session Clerk
Treasurer

aLILD.ooemb.eL20_14
.1. Trustee Remuneratlon and Related Party Trnnsactlong
Durlng the year, slx trustees recelved rElmbursement of expenses Incurred totalllng
£1,003
No trustee or a person rElated to a trustee had any personal interESt In any contract or transaction entered Into by the
charity during the year.
2. Movements in Funds
Atljan
2024
At 31 Dec
2024
Recelpts
Payments
Transferg
Unrestricted funds
Deslgnated Fabrlc Fund
Reserve & Bequest Fund
General Fund
5,114.76
£ 94,194.83
3 788.73
£ 103 098.32
£57,227.00
£6,822.36
£35 246.38
£ 99 295.74
£57,891.60
£0.00
£29 897.45
£ 87 789.05
4,450.16
£ 101,017.19
9 137.66
£ 114 605.01
Restricted funds
Charltable Donations
DevelO￿￿nt Fund
Youth Fund
295.72
£ 13,599.49
826.74
£ 14 721.95
£2,079.82
£1,360.00
£4,305.03
£0.00
£43.22
£0.00
£6 428.07 £ 1360.00
1,015.54
£ 17,904.52
869.96
£ 19 790.02
Endowment funds
None
Total funds
£ 117 820.27
£ 105 723.81
£ 89,149.05
£ 134,395.03
* adjusted for carry forward differences of -£0.17 and £5.06 respectively
Fabric Fund: The Trustees have set aside funds for the maintenance of the Church property
Pu
oses of Restricted Funds
Youth Fund: Donations have been received specifically for use in our work with Young People
Compassion UK: Donations have been received specifically in support of our sponsorship of chIld￿n through
Compassion UK
Development Fund: Donations have been received specifically for the Redevelopment Project for the Church Premises
See also Note 7
Pu
oses of Endowment Funds
There are no Endowment Funds

Unr••trlcted
Fvndg
2024
Ratrlct•d
Fund•
2024
Fund•
2024
Totsl
2024
Total
2023
Note
3. Analysls of Donatlons
WFO Stheme (non Glft Ald)
Glft Ald Donatlons
Tax Recovered on Glft Ald Donatlon £
Ordlnary Offerlngs (O￿n Hate)
Other Offerlngs, Donatlons etc
1,823.50
6,100.00
7,703.02
1,043.00
£ 12 114.00
£ 28 783.52
1,823.50
6,100.00
7,703.02
1.043.00
£ 14 393.82
£ 31 063.34
19,842
2,263
913
2 279.82
2 279.82
Endowment
Funds
2024
Funds
2024
Funds
2024
Total
2024
Total
2023
Note
4. Analysls of Payments
Costs of generating funds
Znvestment Manager5, fees
Offerlng envelopes
Charitable activities
Mlnlstrles & Mlsslon allocatlon
Presbytery dues
Voluntary Addltlonal Stlpend
Mlnlster's costs
M Inlsterlal Asslstan
Pulplt supply
Other stafflng costs
Fabrlc repalrs & malntenan
Coundl Tax
Heat and Ilght
Insuran
Other bulldlng costs
Churth Offi￿ expenses
Organ & music
Prlntlng, statlonery and [￿tage
Other expenses
5 £ 12,735.00
£ 12,735.00
18,130
220
52.66
52.66
993
6,861.11
6,861.11
800
£ 57,971.60
£ 57,971.60
1,775
1,541.13
1,952.73
1,216.91
1,254.69
3,657.22
1,541.13
1,952.73
1,216.91
1,254.69
3,657.22
1,598
1,798
1,202
1,250
3,780
252
546.00
£ 87 789.05
1 360.00
1 360.00
1 906.00
£ 89 149.05
Governance costs
Independent examiner's fees
Other payments
Purchase of assets
Purchase of Investments
5. Ministerfs Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers,
stipends and employerfs contributions for national insurance, pension and housing and loan fund. Ministers. 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.
10

KangtyanLchurrh_ofScotland.
piendlx
Lllfftmb¢rJQ2A
Funds Held By The Church of Scotland Geneeral Trugteeds
For The Benefit of the Congregatlom
Consolidated Fabrlc Fund
2024
CAPITAL ACCOUNT
Credit balances held at 31 December at cost
Market value of balances at 31 December at cost
REVENUE ACCOUNT
Credit balance at 31 December
13057.26
TEMPORARY ACCOUNT
Credit balance at 31 December
Individual fund
Purpose:
EXPENDABLE
2024
Credit balances held at 31 December at cost
Market value of balances at 31 December at cost
PERMANENT ENDOWMENT
Credit balances held at 31 December at cost
Market value of balances at 31 December at cost
11