The Church of Scotland
Polbeth Harwood Parish Church
ANNUAL REPORT AND ACCOUNTS
YEAR ENDED 31 DECEMBER 2024
Congregation No: 020156
Charity No: SC 017373

Polbeth Harwood Parish Church of Scotlar•d
The Trustees present the annual report and accounts for Polbeth Harwoo
Church of Scotland for the year ended 31 December 2024
Reference and Administrative Information
Charity Name..
Polbeth Harwood Parish Church of Sc
Charity Registration No..
SC017373
Congregation Reference No.
020156

Polbeth Harwood Parish Church of Scotland
Trustees. Annual Report (continued)
Year ended 31 December 2024
Independent Examiner
Bankers
Royal Bank of Scotland
Almondvale Centre
Livingston
EH54 6NB

Polbeth Harwood Parish Church of Scotland
Trustees, Annual Report (continuedl
Year ended 31 December 2024
Structure, Governance and Management
The Church is administered In accordan￿ wilh the terms of the Model Deed of Constitutbn.
Recruitment and Appoinlment of Trustees
Members of the Kirk Session and the Congregational Board 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.
The Congregational Board is appointed from within the congregation and members of the
congregation are invited to nominate individuals who are believed to have the skills gnd
commitment to contribute to the management affairs of Ihe Church, to become members of
the Board. Board Members are then appointed at the Stated Annual Meeting and serve for
a period of three years after which they must seek re-election at the next Stated Annual
meetinq
Organisational Structure
The Congregational Board is chaired by the minister and meets five times in a year. Certain
responsibilities are delegated to the Finance Committee and the Property Committee as
appropriate The Kirk Session which meets on the same night. five times a year, is
responsible for spiritual affairs within the church.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine. Refonned 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 and
beyond.
In addition to the Sunday service, which begins at 11.15am, periodic evening services are
held on the same days as communion. There is a regular Sunday School, The 'JAM' Club,
which meets during the main service. During periods throughout the year, united services
are held with the linked charge West Kirk of Calder. Several organisations hold afternoon
and evenings meetings in the Church Halls this includes the Roseberry Group,children
dance classes and Star Harmonies. There is the Sunday before and after service cafe.

Polbeth Harwood Parish Church of Scotland
Trustses. Annual Report (continued)
Year ended 31 December 2024
Achievements and Perfomiancs
This year we invited members of the Church to talk about their talents,so people could
volunteer for committees in our new Unitary Constitution.
As a result of this we had new people come forward to offer to help with flowers
be added to the readerfs list for worship, helping with communion. to join the rota to help
with the tea after worship and other jobs to help with the lrfe of the church..
Elders and Pastoral Care Team increased their visits to the lonely and housebound
In addition to their visits more people also started visiting members and vulnerable people
in our community. These visrts are so important to those visited and rt takes a
a special gift to be able to communicate with others and let thern know they are special and
important in our village.
Groups who use our premises also help by setting up chairs for worship and cleaning up
themselves. We always emphasise that no matter how small a job is it is so much
appreciated

Polbeth Harwood Parish Church of Scotland
Trustees, Annual Report (continued
Year ended 31 December 2024
Financial Review
The main Sour￿ of funding continues to be weekly offering, through either giving envelopes
or open plate and standing order. In addition to the offering, there are two olher main
sources of income, in the shape of Gift Aid Reclaim and six monthly Fayres in Novenkner
and May It is worth noting the importance of the income from the Gift Aid Reclaim and the
Fayres, which could account for 200/0 of the total income per annum. The higher the
number of members who give through the Gift Aid scheme contribute an extra 250/0 as Ihe
Church can claim the tax back from HMRC.
The giving level stable. Unusually the Polbeth Harwood accounts have only one fund, the
General Fund. This works well when there are low funds, which would normally restrict Ihe
use from the specific fund.
In future, amounts allocated for large fabric projects can run through the fabric fund. In
addition to the Bank current account and deposit account, the Consolidated Fabric Funds
provide continued revenue for Fabric purposes which was helped along with donations of
£3632. Looking forward to 2025. with an increase in costs we would like to see income
continuing to rise with the continuing use of the premises which this year was £19585. For
the General Fund. the excess for 2025 is a Dosltive one with a Bank balance of £25993.53
Reserves Policy
At present Polbeth Hamood does not have a Policy on Reserves. This type of policy
should be considered. At the year end the Church holds unrestncted cash funds of
£26857.23

Polbeth Harwood Parish Church of Scotland
Trustees, Annual Report (continued
Year ended 31 December 2024
ststement of Trustees. Responsibilities
The members of the Kirk Session I Congregational Board 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 I Congregational Board are
responsible for keeping proper accounting Tecords 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 Chanties and Trustee Investment (Scoland) Act 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 skps
fnr thp. rJTPVP.ntinn Andlnr dp.Ipr.tinn nf fraiid Anfl nlhp.r irrpniilAritip.q
Approved by the Trustees and signed on their behalf.

Polbeth Harwood Parish Church of Scotland
SC 017373
Independent Examiner's Report to the Trustees of Polbeth Harwood
Parish Church of Scotland
I report on the accounts of the charity for the year ended 31 December 2024 which
are set out on pages 9 to 13.
Respective responsibilities of trustees and examiner
The chanty trustees consider that an independent examination is needed under
section 44(1 >lc} of the Charities and Trustee Investment (Scotland) Act 2005. It is my
responsibility to examine the accounts under section 44{1)(c) of the Act and to state
whether particular matters have come to my attention.
Basis of independent examiner's ststement
My examination includes a review of the accounting records kept by the charty and a
comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts, and seeking
explanations from the trustees concerning any such matters. 'The procedures
undertaken do not provide all the evidence that would be iequired in an audit. and
consequently I do not express an audit opinion on the accounts
Independent examiner's ststement
In the course of my examination of the statement of account for the year ended 31
December 2024 no matter has come to my attention 10t1￿￿. closectrbEtow"I
which gives me reasonable cause to believe that in any material respect the I
requirements..
lo keep accounting records in accordance with Section 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
to which in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached

Polbeth Harwood Parish Church of Scotland
Trustees. Annual Report (Continued)
Yèar ended 31 December 2024
Unrtstrict8d
Funds
2024
R•strict•d
Funds
2024
Oeposit
Funds
2024
Total
2024
Total
2023
Recei
Donations
Not•
£ 22.232 04
22.232 04
21 47S 96
Legaaes
Other Charthes
Organisatsonal events
467 67
467 67
4.127 47
26.827.18
536 87
3,400 33
25,413 16
4.127 47
26.359 51
467 67
of Premises
Interest from Deposit Fund
Weddingsl Funerals
Grants - Internships
Othèr Receipts
Rxeipt from General Tnjstee
19.585 00
4290
1.300.00
19.585 00
4290
1.300 00
1,000 00
207 84
7,392 00
20,632 50
2892
1.630 00
1.000 00
212 14
1.000 00
207 84
7.392 00
Totsl Recei
54 887 25
1.467 67
56,354 92
48.916 72
ments
Costs of genorating funds
Charitable activities
Governance costs
Total Pa
ments
7590
62.123 75
5000
62,249 65
7590
63.666 42
50.00
63.792.32
7044
1.542 67
1 41.15904
5000
41.27948
1.$42.67
Excess
of Receipts
over
Payments for the year before
transfers
7.362 40
7500
7.437 40
7,637.24
Transfers
.75 00
7500
Excess
of Receipts
Payments for the year
over
743740
7,437 40
7,637 24

Polbeth Harwood Parish Church of Scotland
TTuslfjes' Annual Report Icontlnuedl
Year endod 31 Deeember 2024
Unr••th¢tsd R•8trlctod
Fund•
Funds
2024
2024
Inmtor
Trust
2024
Totsl
2024
Totsl
2023
Bank & De
it Balan¢o$
Bank & deposit balan
brought lo￿ar
34.294 63
34.294 63
26.657 39
Movement in year:
Ex￿S ot Receipts over Payments
Ret*ipts
P8ymenis
Bank & dèposit balances
carned forward
743740
7.437 40
7.637 24
26.857 23
26.857 23
34 294 63
Investments at markèt value
(cost £ xxxxxl
Assets
Liablltties
The accounts were approved by the Kirk Session and Financial Board on
For and on behalf ol the Kirk Session and Financial Boar¢
10

Trustees. Annual Report {continued}
Year ended 31 December 2024
1. Trustee Remuneratlon and Related Party Transactlons
Travel expences of £1209.13 paid to Rev J Groenewald
2. Movements in Funds
At1J*n
At 31 O•e
2024
R?¢elpts
Paym•nt•
Transforn
2024
Unrestrlcted funds
Deposit Fund
General Fund
820 80
33.473 83
34.294 63
4290
54.844 35
54,887 25
863 70
25,993 53
26.857 23
62.249 65
62,249 65
Restrl¢ted funds
Third paty collections
467 67
1.LXKJ C#J
542 67
1.CM)O LIJ
Endowment funds
Nla
Total funds
34.294 63
56.354 92
63.792 32
26.857 23
Pur
oses of Reslricled Funds
Third Party Colleclions'.- Monies collected specifically for Third Parties.
Unrn•trlct•d Rostrlcted
Fund8
Funds
2024
2024
Endowm•nt
Fundty
2024
Totsl
2024
Total
2023
3. Analysis of Donatlons
WFO Scheme (non Gift AKII
Gift Donations
Tax Recovered on Gift Aid Donations
Ordinary Offerings (Open Platel
Other Offerings, Donations etc
2,913 50
8,810 00
3,346 12
4,526 40
2,636 02
22,232 04
2.913 50
8.810 IX)
3.346 12
4,526 40
2.636 02
22,232 04
3.011 15
10.330 00
3.034 42
4,018 99
1,08140
21,475

Trustees. Annual Report {continued
Year ended 31 December 2024
Unr¢•tri¢t•d R￿trICt
Funds
Fund
2024
2024
Endowmènt
Funds
Totsl
Total
2023
2024
2024
4. Analysls of Payments
Costs of generating funds
Inveslrnenl Managers. fees
ONenn9 envelopes
75￿•
75
759)
75
7044
7044
Charltable actlvltiej
Giving to Grow sche￿
Presbylery LJLJe5
Ministèr's exponsès
Internship
Pulpit supp
Fabric repairs & mainlenarKe
Wedding & luner815
Heal and Iighl
Insurance
Charili•s
Or9an & music
Print sl8lionéry. postag6. I•￿￿ne
Olher expens*s
15.583 rxi
417
15.583 (M)
4171KJ
1.209 13
l.C(Q C()
389 75
21.16299
420 CQ
11.39757
1,579 07
894 67
3.989 37
2.325 C6
3.298 81
63.866 42
12.805 00
289 00
1.647 40
1.CiX) (N)
1.2C6 13
1.c(￿ C#)
389 75
21.16299
420 (KJ
11.397 57
1.579 07
352 IXI
3.989 37
2.325 (
3.298 81
62.12375
6,739 82
330 CQ
717322
1.204 08
1.263 87
3,552 61
2.026 95
3(￿059
41,15904
542 67
1.542 67
Governance costs
Indeoendellt exatninef's fe•s
Other payments
Purchase of asset5
Purch8w of Inv¢5tm•nts
62.249 65
154267
63.792 32
41 279 48
S. Minister's StSpend
All Church of Scotland congregations contribule to the National StI￿nd Fund which bears the
costs of all ministers, stipends and employerfs conlribulions for national insurance, pension and
housing and loan fund. Ministers. slipends are paid In accordance with the national stipend scale.
vthich is related to years of service. For the year under review the minimum slipend £31642 and
the maximum stipend in the Slh and subsequent years of service £38884.
2024
2023
6. Collections for Thlrd Parties
Compassion UK
Mercy Ships
Safe Families
Ukraine Appeal
Prisoner Twst
(Church congregation donations)
352 CK*
352.
583 02
328 85
27167
196 CO
75
894 67
1.263 87
12

APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2024
2023
CAPITAL ACCOUNT
Credit Balances held at 31 De￿mber at cost
44,955.13
52,347,13
Market Value of Balances at 31 December
44,955.13
52,453 00
REVENUE ACCOUNT
Credit Balance at 31 December
7,852.47
5,345.51
CAPITAL SHARE ACCOUNT
Credit Balance at 31 December
255.00
Market Value of Balances at 31 December
392.70
TEMPORARY FUNDS
Costs relating to potential sale of ground
627141
6.271
13