The Church of Scotland Wilton Parish Church of Scotlalld TRUSTEES, ANNUAL REPOR'T and CONGREGATIONAL ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Congregation No.. 060356 Charity NIJ: SC017381 Prepared Receipts and Payments BASIS
Reference and AdministrfttiTre Inforination Charity N&me'. Wilton Parish Lhurch of .Scotland Lharity Regislralion Number: Congrc8alion Refei'ence No.. C.O17381 060356 Contact Address- Trustees Kirk Sessinn - Principal Office-bearers Miiiisier ScssiDn c.lerks Treasurer= Propcrty ConweneT Safeguarding C(K)rdinator Principal oifjce Independent Lxaminei- Bankers The Royal Bank of Scotland, -15 Bank StreeL (ialashiels, TDI I EP Page I
WILTON PARISH CHURCH OF SCOTLAND TRUSTEES ANNUAL REPORT For the year ended 31 December 2024 The trustees present the annual report and accounts for Wilton Parish Church for the year ended 31 st December 2024. The financial statemen15 have been prepared in accordance Hiilh the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment Act (Scoiland) 2005 and the Charities A¢counts (Scotland) Regulations 2006 (as amended). Objectives and Activities The Church of 8cotland is Trinitarian in doctrine, Reformed in tradition and Presb)rterian in polity. It exists to glorify God and lu work for the advancement of Christ's Kingdom throughout the world. As a national Church it acknowledges a distinctTrve call and duty to bring the ordinance8 of religion to the people in every parish of Scotland thmugh a teitOrIal ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Wilton Parish Church attempts to make thc church inclusive to all and includes the following.. a) Weekly services on Sunday momings b) Weddings and funeral services for church members, r¢sidents of the Parish of Wilton and the general public c) Baptism for the ¢hildren, grandchildren or family of church members d) Aniiual Bereavement Service in Wilton Parish Church duiing the month of December with the local undertakers and other churches e) Special Services at significant limes ofthe year Services of worship in St Andrew's Nursing Home g) Chaplaincy to two local primary schools h) Social evcnts AchÈeveuJents and Performance The present minist¢r, the Reverend Lisa-Jane Rankin was ordained and inducted to the charge of Hawick.. Wilton linked with Teviothead on 12 November 2003. Wilton continues to provide full circle of Ilfe services (Baptisms and Thanksgivings, Weddings and Funerals) to church members, people who live within the parish and those who request a service. The minister and Kirk Session run the church in accordance with the law of the Church of Scoiland. WoTshtP services aT¢ offered every Sunday morning, including Rem¢mbrance Sunday, a8 well as Christmas Day. Wilton Church Fellowship meets on the second Tuesday of the month and offers entertainment and friendship. The Fellowship also ran a wonderful Daffodil Tea which had over 80 people in attendance with musie provided. The Tnoney made from this was split between church funds and the Borders Holid2y Club, a local charity which provides holidays for the sick and disabltd. The 3, 14awick Girls Brigade (under the oversight of the Kirk Session) meets in the hall during the school year. and is now the only company operating in Hawick. They received funding from the Hope Trust for running costs this year. A monthly games moming is held in a local sheltered housing complex, bringing f¢llowship to residents who often feel isolated. A Coffee morning was held which generated some thnds, as well as a Christmas coffe¢ morning which brough in a good in¢ome. Th¢ minister is chaplain to the two primary schools within the parish, and pupils enjoyed services in the church at Laster, Harvest and Christmas. The minister and some of the Sesslon are preparing io do readings in one of the schools ttext year to help build further relationships with staff and pupils. The minister conducts a monthly service in the local nursing home, as well as quartcrly Communion at a sheltered housing cornplex within ihe parish. The church hall is available for hire, although is not hir¢d at the moment. The Kirk Session continues with its programm¢ of updating and maintaining the church and hall, ensuring that the building5 are fjl for the fiTture. A request was put in for financial assistance from the Chiirch of Scotland General Trustees to help fund building repairs, but had not yel been granted by the Trust¢¢s at the end of the year. The Kirk Session will n¢ed to do more fundraising next year lo help with running costs as well as a large increase in ils Giving to Grow contribution to the Church of Scotland. Page 2
WILTON PARISH CIIURCH OF SCOTLAND TRUSTEES ANNUAL REPORT (Cont'd) For the year ended 31 December 2024 Financial Review The principal sources of revenue ar¢ offerings and donations through the freewill offeriT)g scheme. Income from OTdinary collectioiis amounted to £31,978 compared to £31,600 in 2023. Total income for the year has decreased from the previous year. Income frotn donations (Including donations for fabric repairs) decreased but there was a significant decrease in income from the us¢ of premises by outside groups. which is thc main reason for the overall decrease in income. Ordinary expenditure, which totalled £63,543 was greater than the previous year, mainly due to an increase in fabric repairs and maintenance. The excess of exp¢ndilure over income produced a deficit of £6,087 compared to a deficit of £1,525 in 2023. Funds The result above has left the Church with funds in bank at 31 st December 2024 of £3,949 (2023 £10.036). The amount of £7.490 was owed to Church of Scotland for Giving to Grow at that date as well as approximately £1,172 for heat and light. A Gift Aid tax refund of £1,390 was receivable. There is still need to build up a more prudent lev¢1 of reserves in order to ( l) meet our ongoing ministerial costs and (2) to maintain our agcing buildings. Budget 2025 Due lo tl)e projected ongoing costs for 2025, member's offerings will need to increase in order to ¢oveT our costs. If not. the Church General Funds will return to a negative posi120n, so we ask evcryone to review prayerfully the amount that they give to the work of our Chui'ch. Reserves Policy It As the Trustees. policy to hold reserves in the Generdl Fund of approximaiely four rnonths expenditure. At 31 st December 2024 the Church (when taking into account outstanding ¢reditors and debiors) had almost £3,605 in unTestrict¢d funds which equals about one monihs expendilure. Therefore additional sources of funding will be requAred in order to meet ongoing expenditurc atid to carry out fabric repairs and mainlenance. Structure, Governanee and IllaRagement Wilton Parish Church operates under a unitary constitulioD is subject to th¢ Acls and Regulations of the General Asscmbly of the Church of Scotland. Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustee5. The Kirk Session members are eldcrs of the church who are chosen from members of the congregation who attend regularly and w'ho ar¢ considered to have the appropriate gift5 and skills. The minister, who is a member of the Kirk Session, is elected by the ongregation and inducted by Presbytery. Page 3
WILTofs' PilRfSH CHLRCII TRll&•TEES AINNUAL REPOR T (Cont'd) l4'or the vear ended 31 December 2024 Orxuni$Atlonal Structure The Kirk Scs4inn is chair¢d by ihe minister and is r¢sponsihlc lor tlie manii¥ement of all functions carrÉcd out by Wiltun PaTish Church, iiicluding finai)ce and spiritual affairs. The Kirk Scssiun meets Inonihly excepi during the Tnonlh.% of July and Augusi, althoijgh tlie Kirk Session can LoIislitule at othcr times if required. Vai'ious sub_committees are appointcd and report io the KTrk Scssinn. They arc as tollows-. I'mperty Coinniittce who ensure that the church, clJurEh hall and manse are all maii)taiJi¢d in Llood condition. members visit thc eldcrl),, bereaved, housebound and those in rcsidential hoines. embers of tl)is committ¢¢ visit orgaTJisati011s operating within the church lo cnsure they ar¢ uperatinE satisfactorilv. organise functions for fi]nd raising and to opeii chiirLh activities to membcrs of die public who are not mcrnbers of thc chui'ch. to ensur¢ all aspects of child proiettion laws are complied wilh in church organisations. Visjtation C-.ommittee Organisalions Committee Enterlainments Committec Child Prot¢clion Committee Ststslnent of Trustee5 Responsiblll¢i Th¢ tru5tces must prei)are finanLial slaiernents which EIVC Sutliciciit detail to enable an appreciation of th¢ tran8actions of (he Lhurch during the financial year. The Irusiees are responsible for kc¢ping prDper aLcounling records which disclose with reasonable accuracy at any timc the financial posiliun of the charity and to cRable tliern lo entsuTe that the financial stat¢m¢nt5 comply wilh ihe Charities and 'frustee Invcstmenl (Scotland) Acl 2005 and the Charities AL)1]Is (Scoiland) Regulation8 2006 (as amended), and Ihe Rcgullltions Anent C.ongregaiional Finance approved by the General Assembly uf the Church of ScDtland 2007. They ar¢ dso responsible for Safeguarding the assets of Ihe charity" and hence for iaking reasonable sleps for the PTevention and detection of fraud and other intgularilir5. Approved by the Trustecs on I C) May 2025 dnd signed on their behalt, PaLFe 4
Independent Examiner's Report lo the I'rustees ofwil(on Parish Church of Scotland, Haw'ick SC017381 I report on Ihe accounts of the chariiy for the year ended 31 December 2024 which are s¢1 out on pagcs 6 to 10. Respeetive respollsibilities of tru.8tC&8 alld examlner Thc charity trustees are responsible for the prcp&ratioii of die acOUnt$ in weordance with ihe teiiiis ol" Ihe Charities and Trustse Invcstment (Scoiland) Act 2crt)5 and the Charitie.4 AccLlUnts (Scotland) Regulation5 2006. The charily truslees ¢onsider ih&t the audit reqi&irement of Regu18tion I Wl ) Id) of the AcLOUnt5 RegulatEons do¢s not appl}. It my responsibility to examine thc account% ab required under sectiot) 44{11 (c) ot'ihe Act and also lu stale whether partibular malteis Iiave come to Ttty attention. B451$ of indcpcpdent ex4miner's Slmttment My exaniinaiio)n 15 Carri out ID aclordance wilh Re8ulation I l of the Charities Accounfs (Scoil&nd) Regulation4 2006. An exAanination includes a review of th¢ aLcountTrng reLor(ts kept by the chority ané a Lomparison of the Accounts prcscnte¢J 1th those r¢i-ords. It also includes consideration of any unusual items or disclosures in the a¢¥ounts, and scek.i explanaLi(yns from the trustces concerning aTI}' such rnatters. The procedures undertaken do not provide ail thc evidence that ivould be requittd in an audit. and consequenilv I do 7]ot eKpress an audit opinion 01) i.hc view given by the accounts. llld¢pendenl exarniner's stgtement In the COUE5e of my examination, no Inntler has come to my att¢ntion hi¢h gives m¢ rca50nable L&use io believe that in as)y rnaterial respect the requirements: to keep aLcounting record% in accordanee with Sectitsn 44 (1)(a) of the 2005 Act Lnd Regulaiion 4 of The 21106 Ac¢ounts Regulations, and to prepare ac¢ounLs whicli acc()rd with the accounting records and ¢omply with Regu]ation 9 of the 2006 Accounty Reguiations have not been nTrct, Iir to which. in my optnion, attenlivn should be drawn in ord¢r to enable a prDper understandtng of the accounts to be reached. 16 May 202) Page 5
Wilton Parish Church of ScotRand Hawick Recei ts and Pa nienls Account Year ended 31 December 2024 Unr¢5tri¢¢ed Restricted Funds 2024 Total 2024 2024 2023 Recei Donations A¢ttvities for G¢neratin8 Funds Bank & Deposit interegt Note 44.445 3.103 103 47.651 1,193 45,638 3,103 03 48,844 46.894 -3,565 123 1,193 50,582 R¢ntsl of Premises Receipts from General TrustetS Listed Plaees of Worship Grant5 200 8.657 200 8,657 295 App- 410 Total Recei ts 56,508 1,193 57,701 51287 ments Costs of generating funds Charilable a¢tivities Total Pa ments 159 159 195 63,384 63.543 245 63,629 63.788 52.617 52,812 245 Excess of Receipts over Payments for the year before transfers (7,03S) 948 1&087) (1,525) Transfers 876 (876) Excess of Re¢eipt$ over Payments for the year 16,159} 72 (6,087) {1525J Page 6
Wilt(bn Parish Chureh of Seotlaiid Hawick Stalcment of BalaiiLes At 31 DeLember 2024 ljnrestrltttd Restrieted Fund$ Fullds 2024 1&24 Total 2824 Total 21J23 Note Cash Bhnk & De osit Balances Bthl%nces bmught forward 9,764 10.Q36 1.561 Movement in year". xcess of Receipts OV¢T Payments for the year (6,1591 72 16,087) 11,525) BaJaTrces carried fonvard 344 3.949 10.036 AS15 IIA T Feclaim Clift Aid Recesvthle 1.127 1,390 1,127 1.390 2.60? 2.-517 2.%17 2,602 Liabfilities G& aftd Elcctri¢ity PAY 1.172 3,(K)4 126 ini5tries MFS5ion Allocaii(Trn 126 7.490 £.788 7.490 8,788 4,116 'I'he accounts were approved by Ihc Kirk Session on 16 May 2025. Por and on bcPT Alf of t4e k irk Sessi¢n Page 7
Wilton Parish Church of Scotland Hawick Notes to the Aceounts l. Trustee Remuneration aud Related Party Transactions l-hc minister receiv reimbursemeut of travel and telephone expenses lotallin£ £830, and the ouncil tax for the mans¢ amounting to £2.987. No other trustccs received remuneration or reimbursement of expenses. No trustee or a person related io a trustee had any personal interesi in any covttract or transaclion entered into by the charity during the year. 2. Movements in FllMds AtlJin 2024 At 31 Dtt 2024 Receipts Payment$ Transfers Unrestricted funds Designaied Fabri¢ Fund Desi8natd Flower Pund rotai De5ignatrd FuTrds General Fund 8,313 R23 18.724) 12721 {8,9961 154,5471 163,543} 300 .436 1,328 9.764 660 55,848 56.508 825 876 3,454 3,605 Restricted funds Guild Fund Junior Church Fund 22 1.193 12451 18761 94 250 250 272 (245} {876) 344 Total fuuds 10,036 57.701 163.7881 3,949 Pur 05es of D nated Funds Fabric Fund.. Fr(Im lim¢ to time the Trust¢es set asid¢ funits for the maintenaDce of Church property. Flower Fund.. This fund provid¢s flc)wers for services which are then delivered lo members who are ill, bereaved or housebound. o$es of Restricted Funds Guild Fund.. This fund is used for the putposes of the Guild. Junior Church Fund.. The trustees have set asÉde funds for use by th¢ Sunday S¢hool. Page 8
Unrestricted Restricted Funds FMttd$ 2024 2024 ltital Z024 Total 2023 3. Analysis of Donations WFO S¢hemt Inon Gift Aid) Gtft Aid Donations Remvered Gift Aid Don&ions Ordinary Offerin&% {Open Platr) WeddiJiEs and Funerals Other Offerings. Dunations etc 14.923 17,055 9,066 14,923 17.055 9,066 9,243 22,157 6,176 200 2,638 6,480 46,894 965 2,436 44.445 965 3.629 45.638 1,193 1,193 4 Analysis of Paymenls Costs of generatillg funds Offering envelopes 159 159 159 159 195 195 Charitable activities Giving 10 Grow all{tIon Presbytery dues Minister's travel expetws Pulpii sttpply Organist F)bric repairs & maiot¢nance Organ Maintenance Mans¢ Council T& Insuran¢t Heat and light Clcanin8 Matetials & L&undry Beadlelcarttaker Upkeep of GTounds Public2ty & Adveyiising Oihtr ¢xpenses 20,612 904 830 84 1,678 1 1954 720 2,987 9,548 9,800 959 750 660 279 619 20,612 904 830 84 1,678 12,954 720 2,987 9,548 9.800 959 750 660 279 864 6_3,629 22,5(Kl 405 671 322 1,691 5.328 779 2.536 9.145 5,935 971 737 450 224 923 52.617 245 245 GoYern•nce eosts Indtptndent examiner's fres Totsl Paymeots 63,543 245 63,788 52,812 5 Millistsr's Stipettd All Church of Scotland coftgregations contribute io the National Stipend Fund which beS the ¢osls of all ministers, stipends and employer's contributiong for national insurance, pension and hoSIng and loan fund. Ministers, Stipends are paid in acc(Irdance with the national stipend scale. which is relafrd to years of service. For the year under review the minimum stipend was £31,642 and the maxÉmum stipend (in the fifth and subsequent years of service) wa5 £38,884. Page 9
APPENDIX WILTON PARISH CHURCH OF SCOTLAND FUNDS HELD ON BEHALF OF THE CONGREGATION B Y THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACC.OUNT Credit Balances held at 31 December at cosl 5.172 10,745 Market Value of Balances at 31 December 8.916 14,987 REVENUE ACCOUNT Funds brought forward 1,438 924 Investment Income 594 514 Reletsed to Congregation Credit Balance Èt 31 December 11,896) 136 1,438 Page 10