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
H￿ddin￿On
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

La￿Me[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
A￿LILD.￿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.th￿a[£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