LOCHWINNOCH CALDER UNITED FREE CHURCH OF SCOTLAND Scolllgh Charity No.SC016177 A Congregallon of tho Unllod FILV Cliurch of SGolland, Charlly No.SC00816T. Congregation Report and Financial Statements Year ending 31 December 2024 Pdn¢lpal place of worshlp and of Congregallon acVItIes.
Congregation Report and Financial Statements Year ending 31 December 2024 Page Conlents Trustees, Office Bearers, members of Courts of Ihg Congregation Congregation Report 316 Report of the Independent Examlner statement and Movement of Balances on Congregational Funds Notes to Flnanclal Slalements Flnanclal Slalemenl3'.- Receipts and Paymenls, 811 Funds Supp18ment Sheet and notes 10 Page 1
Office Bearers, Trustees, and Members of the Courts of the Congregation serving during year endlng 31 December 2024 Bankers Royal Bank of Scolland Independent Examiner Page 2
Congregatlon Report year endlng 31 December 2024 1. Constltiitlon and Prlnclpal Actlvlllo8 of the Unltod Fr80 Church of Scotland Tho United Free Church ol Scotland, wllh all (he Cliurches of Ilio Rolormallon, acknowlodg85 as118 Supreine Slandard, Ilie Word ol God conlalned iii Ihe Scrlplures ol tho Old aiid Now Testsmenl8, The Church holds as ils Subordinalo Slandard Ihe Weslminslor Confosslon of Faith. by ils Declaialory Acts il CogniseS liborty ol judgment on points of doctrin8 whlch do nol eater into the substance of the lailh: and it daims tho right as duty may requlre, lo Inlerprel, add lo. modity, or chang9 her subordinale slandards, under the promlsed guidance ol the Holy Splrll, and wllh a direct responsibilily lo her Lord. The Church approves Ihe emphasls of the DeGlaralory Acts on the love of God IOT all m3nkind, Ihe free offer of salvation lo all, the oblSgalion of the Universal Church lo make known the Gospel throughout the WOTld. and the renunciation of coerclon, persecution and inlol&ranc& in mallers of religion. Accordingly this chUh accepts the obligation lo wilness lo the truth of the Gospel and to servo men in the name of Christ with regard alike lo their spiritual and material welfare, both al home and overseas. 2. Responslbllltles of the Congregatlon As a Congregation of Ihe United Free Church of Scotland this Congregation Is under the jurSsdiction and oversight of the superior courts of the Denominallon l.e. the Presbytery of the Wesl (ln whlch Ihls Congregation resides} and the General Assembly of the Uniled Free Church in all mallers pertainlng lo ils spiritual and temporal (including financiall affairs.11 seeks lo exercise these obligations within ils fellowship and to the people in the community of whSch il Is part. 3. Responslbllltles and Appolntment of Offlce Bearors All mallers affecting the spiritu81 well being and order of the Congregallon are exerclsed by th& Kirk Session of this Congregation. Tho Kirk Session consists of its Minister and ruling Elders. All temporal affairs (including financiall of the Congregation are administered by the Committee of Management of this Congregation. The Property Trustees of the Congregation are the Ex Officio Office Bearers named on page 2 of this Report. The Minlsler of this Congregation Is Inducted by the Presbytery of the West. Elders are elected in accordance with the Practice and Procedure of the United Free Church of Scotland. The Committee of Management is comprised of members elected as Managers by the Congregation al the Annual General Meeting or al a meeting of the Congregation specifically called for that purpose. Office Bearors are appointed by th8 Courts which they serve. All offices of the Church are open lo any rnember in full communlon. Each CongregalSon appoints Elders to the Presbytery and to be Commissioners to the General Assembly. Presbyterianism means the government of the Church by Elders. Page 3
Acllvltles and Aclilovomeiili Lookiiig back over 2024 al Caldor Cl)urcli, Iliore Is niuch lo bo 111giiklul lor. Of covrso, rnuch of whal happons could bo doscnbod as rouliiie,. iogular Sunday moriiliig worslilp sgrvlcos aiid Suiiday School, Iho weokly prayer l)our on Thursday evenings. Ilio rogul<?r forlnlghlly moollngy ol the A,B.C.8 lor our older children and loenagors and durli)g scliool lorrn-llmo, Ilie wgokly moolings ol Ihg Boy8, Brigado and Girls, Brigado. Tliere have beoii Speciic l ovonls and now developmonls, whicli I wlll rnonlion In due course. bul il is often in the course of these roulirie evenls Ihal tho dedlcalion of Ihoso Involvod In organlslng and the loyalty of Ihose supportlng Iheni, roc6ivos God's blessiiig. Wo are very grateful lo Ihg haid-working and dedicated volunteers who work lo ensur8 that wo keop on worshlpping and sorving God in our community and through this reach out lo share God's lovo with one anolhor 8nd the wldor villago community. One aspect of Ihls communlty involvomenl has boen Iho vislls lo Lochwinnoch Primary School lo speak al school assemblles 8nd taking a class with the prfmary sevens on making tho fflove from primary lo secondary school. 2024 has been anolhor year wilhoul a baptism al Calder Church. Thls Is somewhat concerning, although not surprising, given that Ihere has been a cultural shift away from Ihls across the country, as whole. In September, we were however pleased lo celebrale the marriage of a couple who had reGently moved into Ihg village. Sadly, there have been a considerably greater number of funerals. We are sorry for all those who have lost a loved one over this past year and longer. The Christian faith offers hope through Jesus, perfect life. sacrificial death on the cross and victorious rising from death - all stemming from God's love for us. This hope is something we not only proclaSm in the course of every fun8ral service bul also seek to ujnvey in the care we show lo the family and friends of all those who grieve the loss of their nearest and dearest. Pastoral wsils have continued lo be made, particularly lo those wha find il difficult lo allend the servlces and lo people who are facing challenges of various kinds, wholher al home, durlng a stay in hospital, or in long-lem care In care homes. l am pleased that this past year we have resumed a monthly Men's Prayer Breakfast. led by our Session Clerk. It's a great opportunity for men lo meet and chal over breakfast before spendlng time learning together from the Bible and rounding things off wilh prayer. In response to the fact that many folk do not like venturing out on a dark, wlnler's evenlng to attend a church meeting, we have also begun a monthly Afternoon FellowshSp, at whlch we sing. do crafts, read and reflect on a short passage from the Bible, pray and of course enjoy a catch up over a cup of lea or coffee elc. Other successful events which have been held over tho past year, which we are thankful for include anolher well-attended Summer Club. We encouraged Children and their parenls elc. lo come along on the Sunday momlng for an all-age servlce, which Is an Snlegral part of the club. We are gralelul lo the A.B.C.'s for the lunch Ihoy hosted in church again this past year, raising a conslderable amount of money for the Mary's Meals charity and also for organising and leading us in worship al our Christmas Eve walchnight service. What a privilege il Is having such willing and talented young folkl We are also very thankful lo all who organised and supported the Sunday School Coffee Mornlng (raising money to sponsor a disadvantaged child in Senegal}, Christmas Fayre, Gift Sunday {gifts being donated to the local Social Work Department) in addition lo our on-going SUPPOrt for the local foodbank, with a special promotion ol this at our Harvest Thanksgiving Service. We also participated in Blylhswood Care's Christmas Shoebox Appeal (shoeboxes with gifts inside being sent lo those in need in Easlem Europe} hosted a Macmillan Coffee Morning and contributed towards the Natlonal Bible Society of Scotland's "Bibles for Bairns" proj8Ct.11 is great when we join with others in making a positive difference in people's lives. Finally, there have been a number of ecumenical events, where we have worshipped with members of Dther churches- The Salvation Army Chrfslmas Concert held in Calder Church, the Remembrance Day Service held al the War Memorial and continued in church, Ihe Walk ol Faith on Hogmanay and Holy Week church services. These events serve lo remind us of the truth of the first verse from Psalm 133: "How good and pleasant il is when God's people live together In unilyl" There is so much to be thankful for, more than there is space here lo mention but thanks lo all involved and of course most of all lo God, to whom all the glory belongsl Page 4
- Flnanclal Stlc tenient8 and Funds In accordance wilh Ilie Cliarilics and Trusloo Invoslmonl (Scolland) AGI 2005 ('Iho 2005 Acl'} ancl Ihe Charities Accounls (Scollandl Regulations 20061.llie Regulallons'} and being a Gharlty with an annual gross inconie less than £250,000, 11)e Financlal Slalomonls of this Congregation sel out on pagos 8 to 10 consist of a Statement of Congregalion Funds and movemonls Ihoreon during the year ending 31 Dember 2024, and details of Ihe Roceipls and Payments, Surplus (Deficit), and Nel Movernent on Funds during Ihe year with supplementary notes Ihereon whore appioprlale. The Slalemenl of Balances sel out on Page 8 show Ihal the Receipts and Payments of the Congregation Funds in the year amounted lo £53070.01 and £63561.36 respectively and gave a deficit 01 £10491.35 The lolal amount of all Congregation Funds for the year ending 31 December 2024 is £96113.82. The gift ald claim for 2023 to HMRC is oulslanding.
- Accountlng Pollcles The main sources of income are the voluntary offerings, donations and other giving of members. adherents, and related organisations, and inlerest or dividends on Congregation Funds. The Receipts and Payments of Congregation Funds are recorded and reported on a cash received and cash paid (as involSIacC0untS are received) basis respectively. In Ihe event that a commilmenl is made after the date of the Statement of Balances which will materially reflect on the amount of any Fundls) this will be reported in the accompanying Notes lo these Slalemenls. The Balances of Congregation Funds represents sums availablo for the ongoing work and activities of the Congregation, slating whether each Fund is Unrestricted, Designated, Restricted or Endowment and. where appropriate. for what purpose and how these Funds are held or invested.
- Land and Property Land and Property consist of the Church, Church Hall. Manse and ancillary buildings logether with filtings and furnishings therein (including communion and other ecclesiastical articles). The Congregation owns a Manse. These are held as functional property for the use of the Congregation in fulfilling ils aims and mission and in which ils activities are carried out and not for investment or for resale. No market value has been placed on these Assets.
-
Independent Examiner In accordance with the terms of 'the 2005 Act,, Section 44 (1) {c), and as a Charity falling under regulation of 'The Regulations,, and not required to carry out an audit under paragraph 9(4}, an Independent Examiner has been appointed in accordance with regulation 11 of 'The Regulations. lo carry out competent examination of the Report and Financial Statements of tho Congregation. The Independent Examiner's Report for the year ending 31 Decernber 2024 is on page 7. Page 5
-
Approval of Congregatlon Report and Flnanclal Statements The Congregation Report and Financial Statements were approved by the Kirk Session & Commille8 of Management at their meelin Meeting to bo held onZ4 on 13th January 2025 and by the Congre9alion al the Annual General £6 2025. The Office Bearers aiilhorised lo sign the Report and Financial Stateme Signed Minister Si9ned Preses Signed Clerk. Committee of Management Slgned Treasur8r Date 2.4../oz./7ozS...... Page 6
liidopondont Examlnor'B Roport to the Trustees and Offlce Bearors of Lochwlnnoch Cnldor Unllod Froo Church of Scotland I report on tho Roport and Financial Slalemenls ol tho Congrogt]IIL)n for the yoar onding 31 December 2024 which aro sot on pages 3 to 6 and 8 10 10 Respectlve Re8pon51bllltley of Offlce Bearers and Trusteès and Examlner The Congregalion's Office Bearers and Trusloos are responslble for the pr8paialion of th8 Report and Financial Stalemei)ts in accordance with the lerms ol Ihe Charllies and Trustee Investrnenl (Scolland) Act 2005 {Ihe 2005 Acl} and the Charili8s Accounts (Scolland) Regulations 2006 las amevyded) ( the 2006 regulations'}. The Con9regalion s Office Bearers and Trustees Gonsider that tho requirernenls of Rogulalion 9 apply bul not Ihoso of paragraph 9141 of Ihg Account5 Regulations. 11 is my responsibility to examine the Report and Financial Slalernents as raquired under section 4411 } (c) of the 2005 Acl and to slate whether partl¢ular matters have come lo my allenlion. Basi5 of independent examlner'5 Statement My examination is Caled out in aGcordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounling CordS kept by the Congreg81ion and a comparlson of the Report and Financial Statements presented with those records. It also includes consideration of any unusual ilems or disdosures in the Report and Financial Slalemenls. and seeks gxplanalions from the offi'ce bearers and trustees conceming such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do nol express an audit opinion on the view given by the Report and Financial Statements. Independent Examiners Statement In the course of my exarninalion, no matter has come to my attention which gives me reasonable causé to believe that in any material respect the requirements: to keep accounting records in aGcordance with Section 44(11 (a) of the 2005 Act and Regulation 4 of the 2006 Regulations and to prepare Report and Financial Statements which accord with the accounting records and comply with Regulalion 9 of the 2006 Regulations have not been met. or 2. to which. in my opinion. attention should be drawn in order lo enable a proper understanding of the Report and Financial Slalemenls to be reached. Dale: Pag8 7
Lod)wi)nodi CNkler Unlftd Frno LI)U l) ol Swllllnd Slalemnlof BH11nl Ind on Congr8gAlknn Fundj fnr Yèar endlng 3108(rtJ•i 2024 Fund NIT• Fu)J N Ll¥vy? Fw H•J A)1 3111 31138.20 49977.45 60058.64 -10081.19 000 -10081.19 21057.01 96113.82 2427.41 2057 $6 3058.27 -1000.71 0.00 -1000.71 1426 70 64431.18 1000 00 0.00 1000.00 0.00 1000.00 65431 18 6479.19 35.00 434.45 -399.45 499.45 6079.74 2129.19 0.00 10.00 -10.00 -10.00 2119.19 106605.17 53070.01 63561.36 -10491.35 0.00 -10491.35 96113.82 96113 82 ls lo the Fnan(aal SlaleThnls lor lh8 Ye8r ending 2024 N81u¥o of CongwalKin Funds.. FuthLwJtr Ndes N¢&•6 NrAe7 Nrg ttW•¥•rKYtdt... tr XglknHMRC Nri•10 Minisle Preses Trnasu Date 13th January 2024 P&ga 8
Lothwnnoch Calderunited Free Church of Scotland Rèceipts and Payments for the Year endlng 31 December 2024 leorrparalwe year lo 31 Decèmber 2023) Fun Fxic ConbrwKy Unr(Stricltxl Miss1( Total Unreslric Urestric Recelpts Offering5 UryésLric Restric1 2024 Delailg 2023 Open Freewill (Nin &ft Slo} FeIlIgl aid) Gtft Aid Tax Sub Total Donations Sub Total 4920.79 14174.80 26649.84 0.00 45745.43 3168.00 3168.00 0.00 180.00 60.00 146.62 4920.79 14174.80 26649 84 0.00 4S745.43 4203.00 4203.00 0.00 180.00 60.00 146 62 500 00 886.62 1557.56 1557.56 0.00 0.00 677 40 677.40 8311 66 10325 90 27351.12 7353 20 53341.88 3195 00 3195.00 0.00 0.00 1000 00 1000.00 DonatKins 0.00 35.00 35.00 0.00 0.00 Other 0.00 Sledfasl Pulpit Supp MiscelLaneous Fk)at Sub Total Fundraising Sub Tol81 &tr&Or(firwy Legacy Sub Total Other Char5ties Sub TolBI 170 00 000 10.1 500.00 500.00 1557,56 1557.56 386.62 0.00 0.00 0.00 0.00 677.40 677.40 0.00 0.00 0.00 368.41 1490 00 1490_00 ooo 0.00 1375 00 1375.00 Events 10.2 o.oo 0.00 0.00 0.00 0.00 0.00 0.00 Mission 10.3 0.00 0.00 0.00 0.00 Totsl Receipts 49977.45 2057.56 1000.00 35.00 0.00 53070.01 59770.29 Pagg 9
Lochwnnoch Cakler United Fre8 Church of Scolland Receipts and Paymer)Is for the Year ending 31 D&cemb8r 2024 IcomparatN8 year lo 31 Decemb8f 2023) FLnd Payments Ministry Stipend & NIC TelephonelBroadb8nd Pulpit Supply C(weyJcnql Ury8str+cki Fic mis( Total Tota uNtstrIc UrYtstri1 Urrestric Re5trKt*l 2024 2023 33402.34 589.61 275.00 33402.34 589.61 275.00 0.00 34266.9S 1175.00 1491.00 2666.00 2753 71 4177.43 2370.34 1874.42 0.00 1117S.90 621.23 192.00 346.89 3426.74 500.00 S086.86 0.00 0.00 9532.50 000 9532.50 833.15 833.1S 31887 84 380.12 422.00 0.00 32689_96 1350 00 1749.CO 3099.00 2708.52 3585 96 1725.15 3893.34 Inm. M¢ykra(¥ Sub Total 0trweSehurCh Organists Church Caner Sub Total Council Tax Insurance Heat & Light Repairslmaintenancè Miscellaneous Sub fotal CopyrKJht LInce St8dfast Stationery & Printing hlisGellaneous Float Sub fofal Fundraising Expanses Sub Total DenomInalK)nargel) Pr8sbyiery Sub Total other Charities Sub Total 34266.95 1175.00 1491 .00 2666.00 2753.71 4177.43 2370.34 470.00 0.00 9771.48 621.23 192.00 346.89 1984.19 0.00 0.00 0.00 0.00 Property 0.00 0.00 0.00 0.00 1404.42 Other 1404.42 0.00 0.00 0.00 10.5 11912.97 593.16 192 00 1177.91 5116.51 998.10 500.00 1498.10 0.00 434.45 10.00 10.4 Events 3144.31 0.00 0.00 9532.50 0.00 434.45 10.00 7079.58 000 0.00 8932 00 0.00 0.00 0.00 0.00 Missk)n 9532.50 677.40 677.40 0.00 155.75 155.75 0.00 0.00 0.00 9283.00 1524 00 1524.00 10.3 T¢)tsl Payments 0.00 0.00 0.00 SurpluSlDeficil8tROcpls(PayrnentS) Transfers between Funds 60058.64 3058.27 0.00 434.45 10.00 63S61.36 65588.51 -10081.19 0.00 -1000.71 0.00 1000.00 0.00 499.45 0.00 -10.00 0.00 -10491.3S 0.00 818.22 0.00 Nel )vement on Funds -10081.19 -1000.71 1000.00 499.45 Pagg 9 -10.00 -10491.35 818.22
Suppl&nwnlAry Slia#l Al)d NnloN Ypnr oiidiiig .'11 1)nLoinl)tt1 21124 Nots I Nolo J Ml•8lon Othr MIBe•l1MIl11• LOTI Con 100 un 4580 1 02 146.62 Irai ILIMEh FS8 Cjo 392.50 02 rèfund 131 00 85.00 Oth•r Mi•c•llan•ou• PrIC F41 Totil R•c•lplJ Mlwlo MS8ilon 677.40 0.00 p4r11¥ Olh•rCh4rhl•• Con 146.62 392.50 284.90 Note 2 E¥•nts:Amd Ral¥lng F4brf¢ Fund 625.00 932.56 Ctrnskn8s CthI(yTh Totd R•¢dptSEVt• 1557.56 677.40 FabrfcFun Note 4 Ot¥ MiscellaneLx Pts tiVeSrlTha Rep Exrts Ass•mt4y PAiscdlw Rtyistsr Uttht Con atjona Coff Murfr 155.75 93.97 463.10 1027.12 300 00 155.75 833.15 ongy T•tum•dl0 MalJw• Family 100.00 Note S Prwrty Plnt$ Congrryztlonal ctrrGh 1984.19 ma 08fttrillat cul1 Tax 2753.71 880.22 Insur Heavbglrt GrLw 3211.29 2370.34 470.OD 85.92 FFnd Exiui(Y NfffjcoPd 457.20 348.91 Exiwn¥ 6051.63 3633.93 85.92 191.99 998.10 sT9 9771.48 Fabrtc Fund Contl Fd Ryr5 I Cthrch Gra 700.30 376.26 327.86 0.00 700.30 376 26 327.86 MISon Fund Ga Stal Ch¥gg S>5 P7 LwEhPrim¥y Ftstw Noticeknrd Smnmff ClubExrwtses 111.54 75,00 138.60 109.31 434.45 SthT& 1404.42 CortlngwkcyFd 0.00 B4nv401rt Fd Sth Tot M16C ID.00 10.00 TO1 Pawn1$ Propwty 11175.90 Tot*1 PwiwtoOth•rMI 3426.74 Page 10