The Church of Scotland Lammermuir Parish Church RECEIPTSAND PAYMENTSACCOUNTS 2024 Congregation No: 030264 Charity No: SC 015414
Reference and Administrative Information Charity Name.. Lamrtierinu i r Paiish Church Ichu rch of Scotlaiidl Charity ReEiStration Number,. SC015414 Congregation Reference No: 0,?0264 Coiita ct Address.. Longnewton Farmhouse Giffoid E88t Lothian EH4141W Trustees The trustees (all Kirk Session members) who served at any time during the year up to the. date of signing the accounts were- Pwincipal Office-bearers Mi nister.. Session clp.rkc Treasurer Inde endp.nt Examiner Bankers The Royal Bank of ScDtland plc 32 Crjuit Street HddinOn East Lothian EH413NS Bank of Scotland plc 44 Court Street Haddington East Lothia EH413NS
Trustees, Annual Report Year ended 31 December 2024 Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of a Unitary Deed of Constitution. Recruitment and Appointment of Trustees The members of the l<irk Session are the cha iity trustees. The Kirk Session members are the rLtling 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 Ki rk Session, is elected by the congregation and inducted by Presbytery. Organisatlonal Structure The Kirk Session is responsible for spiritual affairs within the Parish; It also manages the business affairs of the Church. Certain responsibilities are delegated to the Finance Committee and the Property Committee 8$ appropriate. The Kirk Session is chaired by the minister 8 nd typically meets four times in a y8ar. On 1" January 2024, the Parish of Yester, Bolton & Salton and the Parish of Humble united to form Lammermuir Parish. Presently, weekly Sunday services are held at 10am in one of the four parish church buildings. In autumn 2024, it was agreed with Presbytery approval that Garvald and Morham Parish would unite with and join Lammermuir Parish with etfect from 1$tJanuary 2025. Objectives The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glority 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 ord inances of religion to the people in every parish of Scotland through a territorial mi nistry. It co-operales with other Churches in various ecumenical bodies in Scotland and beyond.
Trustees, Annual Report Year ended 31 December 2024 (continued) Activities, Achievements and Performance We have had a good first year as newly united Lammermuir Parish Church. As the two congregations of Humble Church and Yester Bolton and Saltoun Church had worked closely together already prior to the union, and thanks to the thorough preparation work both k)ythe Union Committee and the Kirk Sessions, the transition was very smooth and the united congregation has grown well together. We celebrated the union in a dedicated service led by the Very Revsusan Brown in February. Worship services were held every Sunday morning, alternating between the four church buildinES {fortnightly in Yester Church, once a month in Humble and bimonthly in Saltoun and Bolton Churches). We have been lucky in being able to continue providing online record i ngs and streami ng for those joining us from their homes. We offered additional services during Holy Week, at Remembrance and during Advent, Particularly an Advent SeTvice of Remembering and Watchnight service. In the summer, we again offered an outdoor service followed by a shared lunch. Holy Communion was celebrated bimonthly, and the Worship Team regularly contributed to and led services. W8 continued working with three regular organists. and enjoyed the musical support and contributions by the choir. We celebrated five child ren's baptisms during the year, as well as six weddings. Eleven funeral services were held duringtheyear. The newly united Kirk Session met four times for regular meetings during the year, with two add itional Online meetings, to approve the Annu81 Reports & Accounts and the Basis of Union with Garvald and Norham. Our engagement throughout the parish continued with two monthly drop-in Coffee Mornings held in Gifford and East Saltoun, pastoral ministry through visits and conversations, and the support for bereaved families and the lamilies preparing for weddings and baptistns. We also offered a number of events and opportunities for engagement, particularly during Advent. We continued working in collaboration and mutual support with the Community Councils. Our regular involvement with the schools continued, both through assemblies and involvement in RME classes, and the accompaniment of the school communities in Humble and Saltoun as they $8dly faced their closure. At Remembrance time, the minister was again invited to lead a session with the Gifford Cubs to prepare their involvement in the Yester Remembrance service. Through the positive relationship with Yester School, we have also been able to facilitate emergency support for a number of school families, which was enabled through partnership work with the Gifford Community Council and Ea8t Lothian Council and provided by the Lammermuir Larder and others. The choir meets for weekly rehearsals and two Knitting Groups meet regularly in church buildings, as well as a new Local History Group in East Saltoun. We had a study group which met again in Lerbt and Advenl. We published four church newsletters during the year, which are dlstributed widely across the parish by elders, and a weekly news email is sent to around 150 households across the parish. Services and events are publicised on notice boards, our website and social media p8ges lon Facebook, Instagram. and YouTubel. ln rotation with other local ministers, the minister conti nues to write a column for the East Lothian Courier.
Trustees, Annual Report Year ended 31 December 2024 (continued) Activities, Achievements and Performance (continued) Sunday Club was held once monthly during the main service. Friday Club. in two age groups, continued on Friday afternoons until the summer holidays. The school pattern for a number of the invDlved families then changed, so we decided to discontinue the Club, but have formed a new Messy Church team, made up of planners and helpers who have been involved before as well as a good number of new ones, and held ourtirst Messychurch after a pandemic-induced hiatus of fouryears. The event was joyful and a good opportu nity to engage with children land pa rents and grandparents) of different age groups. The Youth Group continued to meet into spring, but there has not been sufficient time to allow it to restart after the summer. We continued our work with families throughout the parish. though, and had two energetic and joyful Nativity services - one on the fourth Advent Sunday at Yester Church with nearly 40 children and young people involved, and one on Christmas Eve in Humble, with not only an even larger number of children but also a wonderful pop-up choir. Both were enabled by many helpers and volunteers. We held a Coffee Morning in Humble in March, and a Garden Fete in Gifford in June, both of which helped immensely in ourfundraising efforts during theyear. Aconcert bythe Giff ord Community Choir was held in Yester Church in December, with proceeds also donated to our church, for which we are very grateful. During the year, we had regular collections for East Lothian Foodbank, contributed to the Blythswood Christmas Shoebox Appeal, had a collection for Poppy Scotland around Remembrance, and one for REMAP during the Christmas Eve Nativity seNice. The minister served as Convenor ofthe lona Community Board and on theAdvisoryGioup ofchristian Aid Scotland. In the second halfoftheyear, we prepared another union, this time wilh Gatvald and Morham Church. Again, the newly formed Union Committee helped significantly in smoothing the path, and we were able to hold a joint Coffee Morning in Garvald in December, which was very well attended. In relation to the Presbytery N ission Plan, the communities in Bolton and Saltou n bolh explored the possibility ofcommunity buyouts for the church buildings there, with the Bolton group concluding in the autumn that this would not present a feasible option, and a Saltoun community meeting coming to a similar conclusion in early February 2025. The Cos General Trustees are now initiating the sales process for both churches. We are preparing for the decommi88ioning of these two buildings, and are prepaiing necessary alterations to our remaining buildings, to equip them for the future mission and ministry of our church. Yester Church has been determined to be the future main worship space for our parish, which through its situation in the h8art of Gifford also offers space for community use du ring the week. Humble Church and Stables will remain as additional worship and community spaces, with one monthly service there, and the hope to develop further opportunities for ministry and mission. This will be reviewed at the end of 2026. The Session Rooms in East Saltoun already host a number of community groups and activities. which we hope to extend.
Trustees, Annual Report Year ended 31 December 2024 (continued) Activlties, Achievements and Performance (continuedl We are very gratefLJI to oui elders who fulf il Inyri¢icI rulLJ 4 £41 Id IdSk5 to make our church what it Is. We 'prp saddened by the passing of retired elder 2nd the resignation froin eldersliip of rid retirement f rorn ar.tive. eldprship l)1 e celebrated anniversaries of the ordinrltion to eldership of four of oui. elders.. Bill roperty Convenei", with .50 yp.ais of eldership who sadly passed away in february 2025 My hcartfelt th8nks is also to all members ot thc congregation, all who attend seivices and eveiits, aiid all who volunteer year-round i n many different ways to keep gioups running. events planiied and advertised, aiiLI cliurcli aiid commuriily life contiiiuinL5 week by week, with a deep and joyful commitment to livi ng out our faith and servi nc God in our communities. Financial Review compari.sons with 2023 arp. to the Yester, Bolton and Saltoun Church accountf and do not include Humbiechurch. Overall, th8 financial outcome was sstlsfactoiy. Total receipts for the year were £110,199 12023.. £64,308). This was an i ncrease of £45,891 and includod tho roc81Pt of the bank bolanccs at 1 Jan uar5' 2024from Humble Church, which amounted tD £24,505. Excludingthis. rereiptswere £85,694, which Is an increase of £21 ,386133 % I, reflecting the larger congregation. The principal source of income is donations. These totallod £70,011, which was an increase of 25Vo from £55.929 in 2023. Member donatians, including tax recovored on Gift Aided contriljutlons, w8re £59,409, an increase of 10% from £53,769 in 2023.. included in thatamount were Gitt Aided donations of £35,906 {£30.499 in 20231, while FWO offerings continued to re.duce as more donors contribute by ban k transfer1£4,937 in 2024,. £9.733 in 20231. Open Plate collections increased to £6,8921£4,331 in 20231 and other donations increased significantLyf rom £2,160 in 2023 to £1 0,602 in 2024. Our sincere thanks are due to all those in ou¥ congregation who were able to provide 8uch gp.nerous support throughout the year. Fund raising was very successful, generaling £7,25612023'. £3.801) and we are grateful to eveiyone who woikod hard on these initiatives and to all those who attended and supported them. Paymants totalled £98,956 12023.. £75.190). Tho incrooso of £23,757 {320/0) reflects the costs associated with the larger Parish. I n particular, a higher Giving tj Grow coritribution and higher fabric repairs and maintenance costs. This resulted In an overall ex¢ess of receipts over payments for the year of £11 ,243. The General Fund inoroascd from £8.279 to £13,741 and Restricted Funds rose from £29.048 to £34,829. Restricted Funds include the Restoration Fund, in effect a Fabric Reserve Fund, of £26,660 and a legacy transferred ffotn Humble Ki rk of 25,000 which was gifted to be used to cover the restoration costs of Humble l<irk and Stablos. These funds are represented by our total year end bank balances of £48,5701£37.327 for 2023).
Trustees, AnnuaL Report Year ended 31 DeGembei' 2024 {continuedl Reserves Policy It is the Trustees, intention to hold capital rese Nes and cash reserves to Cover nDrmal expenditure. It is consi(lered that to do that it would be reasonable to hold capita I r?.serves of 100/(i of thp valup. of the properties that the congregation a re responsible for, aiid cash reserves of approximately six months expenditijre.. At the year end, the Church held unrp.stricted cash fiinds of £.13,741 which is around six woeks oxponditure, based on the level for 2024. The Church has unr$stiicted inv8srments of £106,237 which are readi ly realisable and will be used to fund ongoing costs when required. The Trustees are aware of the need to replaoe the heating in Yester Church and carry out renovations in Yester Church and Huinbie Stables. Fabric Reserves will be used for this. Once this work has been completed, the Trustees will review and revise the Reserves Policy if required. A breakdown of all reseNes is set out at Note 2. Statement of Trustees, Responsibilities The members of the l(irk Session must prepa re f inancial statements which give sufficient detail to enable an appreciation of the transactior15 Qf the Chu rch du ring the financial yea r. The members of the Kirk Session arè responsible for keeping proper accou nting records which, on request, must reflect the financial position of the Ghurch at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts (Scotland l ReEulations 2006 and the Regulations relating to Co ngregational Finance approved by the General Assembly Df 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 andlor detection of freud and other irregularities. Approved bythe Trustees 8nd signed on thair behalf, 25° February 2025
Independent Examlner's Report to the Trustees of Lammermuir Paritsh ChurGh I reporton the accounts ofthe charityforlhe yearended 31&1December2024whichare set out on paEQS 8t0 13. Respective responsibilities of trustee8 and examiner The charity's tru slees are respons Ible tor the prepa ration of the accounts in accordanco with tho term% ol the Charitip.8 2nd Trustee Investment (Scotlandl Act 2005 and the Charities Accou nts Iscotlandl Regulatio ns 2006. The charity trustees consider that the 8 udit requirement of Regulation 10111 Idl of tho Accou nts Regulations does n ot apply. It is my responsi tr)ility to examine the accounts a5 requ ired under 88ction 44111 Icl of the ALt arid tu state whether particular matters hdve con)e to my attention. Basis of Independant Èxamlner's statement examination is carried out in accordance with Regulation 11 of tho Charities Accounts Isrotlandl Flegulations 2006. The examination include.s a rp.vip.w of the accounti ng records kept by the charity aiid a comparison of the accounls presented with tho%e re.cord5. It also inc lude coi)sideration of any unLssual itenis ordisclosuros in thc accounts, and seeks explanations from the trustees concerning any such matter8. The procedures undertaken do not provide all the evide nce that would be rpquired i n an audit, and conseque.ntly I do not express an audit opinion on theview given by the accounts. Independent examiner'3 statement In the course of myexamination, no matter ha8 come to myattention which gives me reasonable cause to believe th8t in any material respect the requirements: to keep accountlng records in accordance with Section 4411 Ilal of the 2005 Act and Regulation 4 ofthe 2006 A¢count8 ReEul8tions, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Account5 Regul£ltions have nDt been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ebruary 2025
LaMe[mulr Parish Church IA For the ear ended 31 December 2 24 Unrestricted Restricted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Total 2023* Note Boooipts Donations Legacies Activities for Generating Funds Bank & Deposit interest Investment income 69,724 287 70,011 55,929 100 7,256 551 7,256 551 3,801 435 3,806 81,237 3,806 81,624 1.407 61,672 287 llental of premises Sale of assets 3,675 3,675 2,510 Sale of investments Grants Receipts from GeneralTTUStees Transfer of Unioll Balance Other Receipts 19,213 5,292 395 24,505 395 126 2,636 22,888 5,687 28,575 104225 5,974 110.199 64,308 Payments Costs of generatingfunds Charitable activities Governance costs 11391 198,6241 11391 198,8171 11301 175,0601 1193} {98,7631 1193) (98,9561 (75,190) Excess ot Recelpts over Payments fortha year before tran5ters Transters 5,462 5.781 11,243 110,8821 8.763 12,1191 Excess of Receipts over Payments torthe year 5,462 5,781 11,243 'Comparlsons with 2023 are to the Yestei, Bolion and Saltoun Church accounts and do not include Humble ChLsrch.
Lo_m_mermuir Parish Chur_c_h_ Statement of Balances ALILD.ceMber 2024 Unrestricted Reslricted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Total 2023 Note Ban1< and deposit balances Bank and d8posIt b21ancos brought It)rward 8,279 29,048 37,327 39,446 Movement in year: Excess ol re¢eipts over payments foT the year 5,462 5,781 11,243 2,1191 Bank and deposit balances carried forward 13,741 34,829 48,570 37,327 Investments at market value (cost £81,02412023 £25,300) 106,237 11,729 117,966 60,806 Assets Gift Aid Reccivable 3.012 3.012 1,954 Liabilitie8 Repair costs carried out not billed "Comparisons ivith 2023 are io the Yester. Bolton and Saltoun Church accounts and do not include Humbie Church. The accountswere approved by th8 Kirksession on 25, Febfuary 2025. For and on behalf of the Kirk Session Session Clerk Treasur8r
Lam ermui Not to the_knunts for th eare de 31D cember 20 Trustee Remuneration and Related PartyTransactions No trustee received any remuneration or reimbursement of expenses duringthe year. 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. Movements in Funds Transfer of Union At1Jan 2024 At 31 Dec 2024 Balance Receipts Payments Transfers Unrestricted Funds General Fund General ReseNe Fund Fabric Fund Fabric Reserve Fund 8,279 19,213 85,012 198,7631 13,741 8,279 19,213 85,012 (98,763) 13,741 Restrlcted Funds Restoration and Ceiling Fund Young People Fund Flower Fund Humble Fabric Fund Education Materials Fund 26,680 2,258 130 26.660 292 287 11931 2,644 130 5.000 5,000 395 395 682 29,048 5.292 (193) 34,829 Total Funds 37,327 24,505 85,694 {98,956) 48.570 Purposes of Designated Funds Restoration and Ceiling Fund: This f und has been established to finanGe the restoration of Yester Kirk and the replacement of the ceiling in Saltoun Kirk, recognising the exceptional nature of both these heads of expenditure. Young People Fund: This fund has been set aside forthe provision of activities involvingyoung people, including Messy Church and Sunday School. £292 was transferred in from Humble Kirk during the year relating to the balance of the Messy Church fund. io
Lammermuir P rish Ch rc Notes to the Accounts cem 24c ntinued Flower Fund: This fund has been established to f und floral decoration of the Church buildings. Humble Fabric Fund: This fund has been established by a generous member bequest for the maintenance and restoration of Humble Kirk and Stables buildings. Education Materials Fund: This fund represents the residual balance of the Burnet Trust Fund, the purpose of which was to allow the local minister to pu rchase religious education materials. The funds have been transferred to the Church to be used for this purpose. 3. Analysls of Donations Unrestricted Restricted Endowm8nt Funds Funds Funds 2024 2024 Total 2024 Total 2023 2024 WFO Scheme Inon-GiftAid) Gift Aid Donations Tax Recovered on GiftAid Donations Ordinaryofferings (Open Platel Other offerings, Donations. etc 4,937 35,906 11,675 6,892 9,205 69,724 4,937 9.733 35,906 30,499 11,675 9,206 6,892 4,331 10,602 2,160 70,011 55,929 287 287 4. Analysis of Other Income Unrastricted Restricted Endowm8nt Funds Funds Funds 2024 2024 Total 2024 Total 2023 2024 Life and Work Donations Utility Refundsllnsurance Claim Receipt from BurnetTrust Fund 126 395 395 395 395 126 'CDmparisDns with 2023 are to the Yester, Bolton and Saltoun Church accounts and do not include Humble Church.
Lammermuir Par" Notes to the Acco r.tha[£llded 31 DRcember 2024 contin rch 5. Analysis of Payments Unrestrlcted Restrlcted Endowment Funds Funds Funds 2024 Total Total 2023* 2024 2024 2024 Costs of generatlngfunds Investment Managers, Fees Offering Envelopes 139 139 130 139 139 130 Charitable Actlvltles Giving to Grow Contribution Presbytery Dues Voluntary Additional Stipend Minister's Expenses Ministerial Assistance Pulpit Supply Other Staffing Costs Fabric Repairs and Maintenance Nanse Expenses, incl CouncilTax Heat and Light Insurance Other Building Costs Rental Books and Prizes Printing, Stationeryand Postage Charitable Donations Other Expenses 40,046 1,382 40,046 28,950 1,382 562 2,806 49 2,855 1,328 125 125 600 7,692 4,390 21,650 17,020 5,695 8,100 9,080 5,140 7,602 5,265 7,692 21,650 5,695 9,080 7,602 102 102 83 1,832 160 1,832 160 733 554 42 596 2,889 98,817 75,060 98,624 193 Governance Costs Independent Examiner's Fees Other Payments Purchase ofAssets Purchase of Investments TOTAL PAYMENTS 98,763 193 98,956 75,190 "Comparisons with 2023 are to the Yester. Bolton and S81toun Church accounls and do not include Humble Church. 12
LamJn_erm uir. P_ori oLto.tht .e Ac ounts fort yeLollded 31 December 2024 continu hurch 6. Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employer's 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 seNice. For the year under review. the minimum stipend was £31,64212023'. £30,135) and the maximum stipend in the fifth and subsequentyears was £38,88412023.' £37,032). 7. Collections foy Third Parties 2024 2023. Poppy Scotland Lothian, Fife & Forth Valley REMAP St Columba's Hospice Care 253 201 1,520 160 1,933 201 Yester, Bolton and Salloun Chuich only. 8. Investments Analysis of Investments Cost Marketvalue At 1 January 2024 Union transfer (Humble balances at 1 January 20241 Gain an investments during the year At 31 December 2024 25.300 55,724 60.806 53,269 3,891 117,966 81,024 13
APPENDIX FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OFTHE CONGREGATION Consolidated Fabric Fund 2024 2023* CAPITAL ACCOUNT Credit balances held at 31 December at cost Market value of balances at 31 December 22,697 33,214 10,368 14,456 REVENUE ACCOUNT Credit balance at 31 December 53.763 9,679 TEMPORARY ACCOUNT IDebitllCredit Balance at 31 December 12,8501 MOVEMENT IN REVENUE ACCOUNT IN THE YEAR Credit balance at 1 January 2024 Union Transfer (Humble balance at 1 January 20241 Interest on Revenue Account Income Fund Dividend Growth Fund Dividend 9,679 40,489 2,473 443 367 399 I nterest on Deposit Fund Administration Costs Credit balance at 31 December 2024 1851 53,763 MOVEMENT IN CAPITAL ACCOUNT IN THE YEAR Credit balance at 1 January 2024 UnionTransfer (Humble balance at 1 January2024} Credit balance at 31 December 2024 10,368 12,329 22.697 "Comparisons with 2023 are to the Yester, Bolton and SaltOLJn Church accounts and do nol include Humble Church. 14