KIRKURD AND NEWLANDS PARISH CHURCH ROMANNO BRIDGE, WEST LINTON CONGREGATIONAL ACCOUNTS YEAR ENDED 31ST DECEMBER 2024 CONGREGATIONAL NUMBER: 040294 sCOlSH CHARITY NUMBER: SCO 18087
Reference and Administration Information Charity Name Kirkurd and Newlands Parish Church Charlty Re8lstratlon Number SCO 18087 Congregatlonal Referenre Number 040294 Contact Address Independènt Examlner 8ankers Bank of Scotland 163A John Street Penicuik Midlothian EH26 8AT Pa8e 2
Trustees Annual Report Year Ended 31" December 2024 Structure. Governance and Management The Church is admini5lered in accordance with terms of its Deed of Constitution (Unitary Forml, Recrultmtnt and Appointrnent of Trustee5 Members of the Kirk Session are the charity trustees. The Kirk Session Is chaired by the minister. The other 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 8ifts and skills. Oblertlves and Actlvltles The Church exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. The Church of Scotland 15 Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. A5 a national Church, it acknowledges a distinctive call to share the Chrisiian messaBe with people in every parish of Scotland throu8h a territorSol ministry. It c operates with other Churches in various ecumenical activities. On every Sunday mornin8, Kirkurd and Newlands welcomes everyone who wishes to come to a service of worship. Organis•tlon Structure The Kirk Session, which normally meets 3.4 times a year, is responsible for flnancial managemeni and the care of the herltable property as well as the spiritual well-bein8 of the chLJrch and its members, Since 23 March 2021. Kirkurd and Newlands has been part of a linked char8e with Brou8hton, Glenholm and Kilbucho.. Skirling,. Tweedsmuir.. Cèrlops,. anLI St. Andrew's, West Linton. This new link38e is known as West Tweedd3le. Following the creation of the West Tweeddale linkage. the Kirkurd and Newlands Church of Scotland Guild became a part of the West Tweeddale GLFiId, Page 3
Achie¥ements and Performance Services are held in Newlands Church on every Sunday. We are always delighted to welcome residents of Castle Crai8 Rehabilitation Clinic. and all other visitors, to our weekly services. During most of the year, the monthly parish magazine is distributed electronically, but once Of twice a year physical copies are distributed to households throughout the parish. Other highlights of 2024 included: Me55y Church.. en8a8ed in ecumenicalllinkage-wide activity. holding six lively and well-attended sessions. Postorol Group.. a link3ge-wide trainin8 session was held in Newlands Church. Open Gote.. free counsellin8 service funded by the Go For It Fund to offer confidential help relatSn8 to problem5 Such as anxiety, depression, low self-esteem or parentin8 difficulties. Pudding nlght., The very successful Puddin8 Ni8ht, held in February, raised £600 for Christlan Aid. Horve5t Thanksgiving Servlce ond Harvest Supper.. The produce broughi to the Harvest Service was donated to the Penicuik foodbank. There was also a Harvest Supper whSch filled the church, attractin8 several families and raising £3SO for Practical Action. Remembron¢e'. wreaths laid outside Newland5 Church and at the 81yth Bridge war memorial. Coniributed to Peeblesshlre Youth Trust Chr15tmas hampers and Blyth5wood shoebox oppeol. Chrlstmos Gift Service.. gifts disiribuied through the Salvaiion Army in the Borders. Chri5tmos Eve Service., the collection1£1501 was éonated lo the Bethany Christian Trust. Flnanc5al Revlew The 2024 surplu5 of £4484 in unrestricted funds compares with a surplus of £1638 in 2023. In 2024, the principal sources of unrestricted income were.. weekly offerin8s. re8ular Gift Aid, Standin8 Orders, donations and lax recovered from Gift Aid. The Fabric Fund Revenue account, held by the General Trustees for the benefit of Kirkurd & Newlands Church, fell by £7407,. this was lar8ely due to a one-off payment of £8040 to replace oil-fired heating in the Annex with electric radiators- otherwise, expenditure on church and Manse fabric is more or less covered by regular income to the Fabric Fund Revenue Account from investments. Within the West Tweeddale linkage, KSrkurd and Newlands IK&NI pays 21.1% of ministry.related cost5 and 25.4% of man5e- related costs. The Manse Account is admlnistered by the Treasurer of St. Andrews Church. The continuing generosity of everyone who gives money to the church is greatly appreclated, and remains vital for maintaining the lon8-term financial viability of the congregation 50 that it can continue to play its part in the life of the community. Pale 4
Reserve Pollry It is the Trustees, policy to hold unrestricted reserves representin8 approximately 6-9 months expenditure. At the year end the Church held unrestricted funds of £24397 which is equivalent to about 10-11 months unrestricted expenditure Ibased on the average of the past three years). Statement of Trustee5' Responsibility The member5 of the Kirk Session must prepare financial statements which 8ive sufficient detail to enable an appreciation of the transactions of the church durin8 the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which must reflect the financial position of the Church at that time. This must be done to ensure that the financial Statements comply with the Charitie5 and Trustee Investment (Scotlandl Act 2005, the Charities Accounts (Scotlandl Re8ulation$ 2006 and ihe Re8ulations 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 arbd must take reasonable steps for the prevention andlor detection of fraud and other irre8ularitSes. Approved by thÈ Trustees and signed on their behalf. Session Clerk Dated...... Paze S
KIRKVRD AND NEWLANDS PARISH CHURCH Independent Examlnerfs Report to the Tfustees of Klrkurd ané Newlands Parlsh Church I rtpori on ihe aiEoun15 ol thE church for the year ended 31" December 2024 which are set out on pa4e5 7 to 10. Respectl¥e responslbllltles on Trustees and Examlner The rh•ritV'5 trustee5 are responsible for the preparaiion ol the accounts In Je¢ordance with the terms of Charltles and Trusiees Investment (Scotlandl Act 25 and the Charities A¢counts (Scoilandl Re8ulatiofi$ 2006. The charity tiustees c0115ider that the èuéit fequirerner*ts ef Regulations 10111 Idl of the Accounts Rt8ulitlofi1 dots not ipply. It Is my responsibility io examine the accouthis as reqvired under Se¢iion 44111 (¢1 Ol ttte A¢1 Ind tg St•ie wheth•r parlscular mètters have come to my attention. Basls of Independent Examlnerfs Statement My examination Is carrieil out In accord•ncÈ with Regul•iion 11 of the Choritit5 Iscotlandl Re8ulotions 2006. An ex•min•tion includes • review tsf the ac¢ountinR retords kepl by the charity and a cornparison of the accounls presented with those records. It •150 iDclud•s con51defation of •ny unusual items of disclosures in the accounts. •nd seeks explanation5 frorn the trustees coThcernin8 any such matiers. The Pfocecsures undertak¢n Jo noi provlde all the evidence that would be requifed In an audil, and ¢onsequeThtly I do not expre$5 audit opinion on th• vi•w ¢iv•n by th• •ceounts. Independent Examlnerf5 Statement In ihé coursé ol my exèrnlnotion, no rnotter h•s corne to rny attentlon which gives me reasonable cause to believe ihèt In any maieri•l rtspeci the requirements.. • t(> k¢ep •¢¢ountin4 records in •ttord•nce with Secllon 4411) lal of Ihe 2005 Act ond ReRulation5 4 of the 2006 Accounts Requlatlons, nd • to prepare accouDts which accord with the accountirsi recoi¢Js and comply with Regulation 9 of the 2CK$6 Regulations have not been met, or 1¢ whi¢h, In my tspirtion. atieniion shoL¢ld be drawn in order to enabl• roper under5t•ndinR of the •ccDuntS to be ie•ched. Pa8¢ 6
KIRKURD AND NEWLANDS PARISH CHURCH RÉCÈIPTS AND PAYMENTS ACCOUNTS FOR YEAR TO Jlst OECEMBER 2024 GENERAL FUND 2024 Unrestiirted AtStri¢ied 2023 Total Total INCOME Freewill Ollerin8 Re8ular Gift Aid Tax Recovertd from fte8ular Glft Aid Other Donations WeiSdin85 and Funer•ls Let of Premises Fcom Revenue Account (see noie 81 Historic euildin8 VAT reclaim Collection5 lor other Chafltie5 Evelyn Rose Bible Fund (see n¢te 51 Open Gale (Go For It Fund - see note 61 Interest on Deposit Account & sundries 1.386 10.594 1,536 1,386 10,594 1.536 1,230 10,272 2.650 150 100 16.240 16.240 8,421 560 1,029 1.1 I,ioo 623 30,479 623 31.579 435 24.807 1,1 EXPEP4DITURE Ch•rliable Acllvltbes Church ol Scotland"Giving to Grow" Minister's Travelling Expenses Inlster's other expenses Lin8ge Administrative As5Istont & office Manse Council Ta and Insurance Manse Repair$ Ind Gardening Manse Account Church Insurance Church Repairs and Maintenance Church Healin8 and Ll8htln8 Presbytefy Dues Staiionery and websiie Or8onist lsee note 21 Fire Protettion Wreaths Evelyn Rose Bible Fund Isee note 51 Sundriès Optn Gate (Go For It Fund . see note 61 Donation5 to other Charities 9,635 404 119 793 987 1,061 9.635 404 119 793 987 1.061 7,945 487 65 1,912 1,123 1,532 8.555 1,514 416 231 540 94 64 1.532 8.555 1.514 416 231 540 94 1.814 4.684 2,024 263 232 5CQ 236 62 150 85 216 1,029 23,475 50 288 i.ioo 1,388 1.1 27.383 25,995 Pa6e 7
XIRKURD AhlD NEWLANDS PARISH CHUACH RECEIPTS AND PAYMENTS ACCOUNTS FOR YEAR TO 31st D£CEM8ER 2024 GENERAL FUND ICONTDI 2024 Re5trlct•d 2023 Total Unrestrict Toi•l Total Income Total Expendit¢Jre Surplusloeficll 30,479 25.995 4,484 1.1 1,388 31.579 27,383 4,196 24.807 23.475 1,332 Surplusloeticit General Fund 8alance 8t 1st january Gener41 Fund Balace •t 31st December 4,484 19,913 24,397 4,196 20,255 24,451 1.332 18,923 20,25S 342 54 STATEMENT OF FUNOS AT 31st DECEM8ER 2024 Cutr•nt account Deposlt Fund Unre5tilrted Aestrlrted Unrestrlcted 2023 Tot•1 Tot•1 8Jnk Balances Al 1st Januarv Movement in year At 31$1 December 7,913 .516 7,J97 342 .288 54 I2.WD 5,OOCI 17,000 20,255 4.196 24.451 18,923 1,332 20,255 Other Assets Glft Aid tax repaymenis. out5tondin8 from HMRC Unbofiked cash from seThlce on 29 December 2024 2352 146 Ll4bllltl None Daied....... rla LoL)- Page 8
KIRKURD AND NEWLANDS PARISH CHURCH APPENDIX TO RECEIPTS AND PAYP41ENTS ACCOUNTS FOR YEAR ENDED 11 DECEMBER 2024 A. FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE 8ENEFIT OF THE CONGREGATION.. CONSQLIDATEO FA6AIC FUND Movement In Ye•r Isee Note 91 Balèn¢e at 3111212023 8alance èt Market Value Translers 3111212024 ai 31112124 Receipts Payments C•pital Account.. 188,913 188,913 273,882 Revenue kcount: 15.242 9.493 16,9CQ 7.835 . MANSE ACCOiINT HELD BY ST ANDREWS WEST LINTON ON BEHALF OF LINKAGE Balance ot 1st January 2024 Contfibuflons from parSshes in linka8e Works carried out B•lan¢e •t 31st De¢*mber 2024 Page 9
KIRKURD AND NEWLANOS PAIIISH CHUACH NOTES TO RECEIPTS AND PAYMENTS ACCOUNTS FOR YEAR ENDED 31st DECEMBER 2024 All Church ol Scotland con8re8ations contribute to the NJtional Stlpend Fund whch bears the cosi of all minlsters, stipend5 and employer's contrlbutions for National Insurance and Hou51n8 and Loan Fund5, Minisiers, stipends are paid In accordance with the nètional 51ipend sc&le,which is related to years of service. For 2024 ihe minimum stipend was £31642 and the maximum Stipend In 5th and subsequent years of 5eThice was £38884. ecelved £SCQ as remuneration for Organist's duties durlng 2024. No costs were involved for the lrndependent Examiner. These ac£ount5 have been prepared on a cash basis. The Evelyn Rose 81ble Fund, established In 2016 with ihe retiral offerin8 at her funeral to buy bibles lor Castle Craig leavers, has b¢en topped-up as necessary by hef lamily. Income in 2024 was ÉO,. expenditure ÉO,. end year balance £1. Open Gate (Go For li Fund projecil. Opening bal8nce £341, Incomt in 2024 was £0; expenditure in 2024 was E288.. eThd year balance £53. The linkage-wide Minister's Benevolent Fund is administered by the Treasurer of St. Andrew's Church, West Llnton. Openin8 balance E2858. Income from donations ÉO. Payments E200. End year balance £2658. The Consolidated Fabric Fund Revenue Account payments comprised the £16240 transferred to ihe congre8ation's Gener•1 Furtrd15ee pige 71 and adminlstration char8es of £660. Pa8• 10