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 ac￿VItIes.

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 chU￿h 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

5. 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
De￿mber 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.
6. 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 invol￿SIacC0untS 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.
7. 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.
8. 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

9. 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 Ca￿led 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 BH11n￿l Ind on Congr8gAlknn Fundj fnr Yèar endlng 3108(*rtJ•i 2024
Fund
NI*T•
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
l*s lo the Fnan(aal SlaleThnls lor lh8 Ye8r ending 2024
N81u¥o of CongwalKin Funds..
FuthLwJtr
Ndes
N¢&•6
NrAe7
Nr*g
ttW•¥•rK*Ytdt￿... 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
F*xic
ConbrwKy
Unr(Stricltxl
Miss1(
Total
Unreslric
Ur*estric
Recelpts
Offering5
UryésLric
Restric￿1
2024
Delailg
2023
Open
Freewill (Nin &ft Slo}
F￿e￿IlIg￿l 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)
FL*nd
Payments
Ministry Stipend & NIC
TelephonelBroadb8nd
Pulpit Supply
C(weyJcnql
Ury8str+cki
F*ic
mis￿(
Total
Tota
uNtstrIc￿
UrYtstri￿1
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
0trw￿￿eSehurCh Organists
Church C￿aner
Sub Total
Council Tax
Insurance
Heat & Light
Repairslmaintenancè
Miscellaneous
Sub fotal
CopyrKJht LI￿nce
St8dfast
Stationery & Printing
hlisGellaneous
Float
Sub fofal
Fundraising Expanses
Sub Total
DenomInalK)n￿argel)
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
SurpluSlDeficil￿8tROcpls(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•l1MI￿l11•
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•
P￿rIC F41
Totil R•c•lplJ Mlwlo
MS8ilon
677.40
0.00
p￿4r11¥
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•¢dptSEV￿t•
1557.56
677.40
FabrfcFun
Note 4 Ot￿¥ MiscellaneLx
P￿ts tiVeSr￿lTha
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
Pl￿n￿t$
Congrryztlonal
ctr￿rGh
1984.19
ma￿
08fttrillat
cul￿￿1 Tax
2753.71
880.22
Insur
Heavbglrt
GrLw
3211.29
2370.34
470.OD
85.92
F￿￿￿F￿nd
Exiui(Y NfffjcoP￿d
457.20
348.91
Exiwn¥
6051.63
3633.93
85.92
191.99
998.10
s￿T9
9771.48
Fabrtc Fund
Contl
Fd
Ryr5 I
Cthrch
G￿ra
700.30
376.26
327.86
0.00
700.30
376 26
327.86
MIS￿on Fund
G￿a 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
B4nv401*rt Fd
Sth Tot
M16C
ID.00
10.00
TO1￿ Pawn￿1$ Propwty
11175.90
Tot*1 PwiwtoOth•rMI
3426.74
Page 10