The Church of Scotland Haddington West Parish Church RECEIPTS AND PAYMEP4TS ACCOUNTS 2024 Con¢r•ytlon No: 030207 Ch•rlty No: SC022183 Document ID.. a4e3a866-1402-4d34-a617*74967569d39
Recei ts and Pa ments Accounts Year ended 31 December 2024 Reference and Administrative InfOrntIOn harity Name Haddlngton; West Parlsh Church Ichurch of Scotland) Charity Re(Istratlon Number SC022183 coneatkIn RefererKe mnber 30207 AddrÈss The Manse IS West Road Haddlngton East Lothian EH413RO Trust••s The trustees who 5er¥ed ihe charity during the period were as follows.. Trustees S4sslon Clerk Church Treasurtr Independant Examiner EQ Accountants Limited 8ankers Royal Bank ol Scotland 32 Court Street Haddin8ton East Loihian EH41 3NS Document ID.. a4eaa86fv14024(a6l774967s69d39
Haddin on West Parish Churth Trustee's Annual Re Year ended 31 December 2024 Strurture. Govemance and Management Governing Dotumènt The Church is adminlstered in accordance with the terms of the Deed of Constitution IUnit8ry Forrnl. Recrultment and Appointment of Trustees Members of the Kirk Session are the tharity trustee5. 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 membèr of the KFrk Session. is elected by the congregation and inducted by Presbytery. Organlsatl¢nal Structure The Kirk Session which is chaired by the minister meets 8 times a year and is responsible for Spifltual and temporal affairs within the churth. Certain Sponsibl11t1eS are dele8ated to the Finance Committee and the Fabric Convener as approprtate. Objertives and Actlvrties The Church of Scotland is Trinitarian in doctrine. reformed IA tradition and Presbyterian in polity. It exists to glorify God and to work for the athancement of Christ's Kingdom throughout the wortd. As a national Church. it acknowledges 3 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. The congregation undertakes the following activities in furtheran of our objettives= Sunday mornin8 services with coffee after. Communion 4 times a year and in homes for the elder bapt15ms. weddings. Bible Study Alpha course when required Christian Aid Week Iplannin& events. fundrai5in& serwcel Engagin8 With other local churches (Prayer Week of Christian Unity, Remembrance Sunday, Holy Week, Women's World Day of Prayer, praise evenin8s) Aiding local food bank: tollection for refugees Premises were used by various groups, Friday Friends Iwork among people in difficult circumstsncesl, Community Fitness class. concerrs and others. Achievements and Perfomian¢e Our church hall is again open to use by other community groups and accommodates youth organisation's and a fitness class on a regular basis. It has also been the venue for various community meetings. Document ID.. a4e3a866-1402-4d34-a617*74967569d39
Haddin on West Parlsh Church Trustee's Annual Re ort Year ended 31 December 2024 rinanoal Review Accounts These accounts have been ¢ompiled to comply with the requirements from OSCR and ha been prepared on receipts and payments ba515. Staternent of FInCIal Adivlty General Funds Pre-tax Teceipts from dOnatiS were down on 20231£39.435 vs. £42,623). consistent wlth the contlnuing gradual softening we have seen in recent years albeit the Gift Aid element remained ffirm1£22.320 ¥s. £21.526). Rentsl income was also Ic>wer than last year1£4,849 vs. £6.6401. Thls was the second year in a row of high eXpendrtu on fabric repairs12024.. £27,818 and 2023- £19,592) reflecting the cost of the long overdue works to replace the church boiler and the manse wndows. Thi5 year also saw some addilional expenditure to cover remedial work to the church and Manse roofs folbwin8 the quinquennial inspection. Most other costs were held broadly level compared to 2023. although heat and light costs1£5.9941 were sharply hi8her12023. £4.0181. The remalnlng value of investments with th¢ Church of Scotland stheme a market value of £5,6081£6.38 per unltl at year end12023.. £5,125). This represen15 an Increase of £0.55 per unlt on ihe prlor year value. Summary Activities acro55 all funds Rave an arnnual Incorne of £54,937 while expeThliture w•$ £81.701, resultin8 in • deficit of £26,764. Re>erve5 Pollcy It Is the Trustees, policy to hold reserves ot approximately six months, expenditure includin8 designated funds. At the year end the Church held unrestricted cash funds of £35,967 whKh is line with this policy. The Churth also held £31.296 of re51rictqd funds which have been provided for the purposes specified in note 2. Staiement 01 Trustees ResponslbllRles The members of the Klrk Session must prepare fina131 ststements which give sufficient detsil to enable an appreciation of the transaction5 of the Church during the finanoal year. The members of the Kirk session are responsible for keeping proper accounting retords. Appfoved by the Trustees and 5b8ned on Ihelr behalf SIBn•d ..... Date Document ID.. a4eaa86fv14024(a6l774967s69d39
Haddlft on West Parish Church Recei ts and Pa ents At¢ount ear ended 31 December 2 24 Unrestrirted Fund$ 2024 Restricted nd5 2024 Endowment Funds Z024 Total 2024 Total 2023 ei Donations Artivates for Generating Funds Income from Charitable Actsvities Bank & Oeposst Intere Inve51ment Income 45.S13 3Q) £ 45.513 30] 42.623 922 699 299 816 3,277 49.789 £ 3.277 £ 50,088 25.832 70,193 299 Other Income Loans Rental Use of Premises 17,800 6,640 4.849 £ 4,849 Total Receipts 54.638 299 £ 54,937 94,633 ments Cost of Generating Funds Charitable Activities Governan Costs 81.685 16 £ 81,701 77.850 Total Pa ents 81.685 16 £ 81,701 77.850 Net ReceiptsllPaymentsl 27.047 26.764 16.783 Trarssfers tolFroml Funds SurplusllDeficitl for year Z7N7 26,764 16,783 Document ID.. a4e3a866-1402-4d34-a617*74967569d39
din on West Parlsh Chur Stattmentof Balanc•s YÈtyrended 31 December 2024 Unrestrirted Note Fund5 2024 Restsirted Fund$ 2024 Endowment Fund5 2024 Total 2024 Toial Z023 Bank & De sit Balances Cash & bank balances at 5tsrtof ve¥ SurplusllDeficitl Cash & bank balanc4s at end of year 63.013 27,047 35.967 31.013 2g2 94.026 26.764 67362 77,243 16,783 94,026 31,296 lttvestments Market Value 4523 1,085 5.125 Ihi5tDrical cost £3.2681 LAblitie5 Church tsf Scotland Inswance EQ Accountants 5,259 1.2 6.459 1.2 1,200 1.21)J 1,2(bJ fvPLI L ta LC The accounts were appioved by ihe Kirk Session on... ..............................................-.....-...-.... ...._.......... For ènd on behalf of the Kbrk Sl0n CL(iL) Document ID.. a4eaa86fv14024(a6l77496756gd39
Haddln Notes to the Accounts ear ended 310e(ember 2024 on West Pzrlsh Church l Trustee Remuner*Jn and Repkited Party Transartwjns Mrs Jacqueline Waugh who is a mernbei of the Kirk Session received £2.118 tn her role as Church aeaner during the year. 2 Movement In Funds Atljan 2024 Transfers & Adju5trnents At 31 Dèc 1024 eoPts Unrestrltted Fund5 Designated Fabfic Fund Designated Ministry Pastoral Fund Designated Youth Club Gene¥al Fund £ 39,C66 1.292 27.838 50 11,228 1,242 962 22,535 35.967 14 £ 21,707 £ 63,013 54.625 54,638 53,797 81,685 Restricted Funds Flower Fund Organ FuThd A311 Fund Youth worker Fund The Miss Souter Fund The Miss Sornerville Fund The Miss Burn5 Bequest 718 £ 9.753 £ 3.630 £ 12.587 £ 2.175 585 1,566 £ 31.013 16 702 107 9,860 3,683 12,726 2,175 S8S 53 138 1,566 31.296 299 16 Totsl Fund5 £ 94A126 54.937 81.701 67.262 Pur oses of Desi nated Funds Fabric Fund.. The Trustees have set aside funds for the maintenance of the Church property. Ministry Pastoral Fund.. a fvnd to be used to prowde funds for the general good. Youth Club Fund.. a fund to be iased to provide fijnds stspportfora congregation youth club. Pur oses of Restricted Funds Flower Fund: This fund is io provide fl¢)wers for disptayduring seThKes of worship. Organ Fund.. Thi5 fund is to proviile rnaintenarKe and repairs of the church organ. Hall Fund-. This is a hjnd to assist with the cost of building a new hall eenSion adjoining the turrent building. Youth Worker Fund.. Thi5 15 a fund to be used toward51he payment of a Joint Churches youth Worker's salary. The Miss Soutar Fund is to be used to promde funds forthe poor. The Mis5 Sornerville Fund is to be used to prowde for the choir and music needs of the church. The Miss Burns Bequest is to be used to provide funds for the Youth and Youth 8ro¥ps of the congatiOn. Document ID.. a4e3a866-1402-4d34-a61774967569d39
Haddln ort Wert Parlsh Churth Notes to the Account5 r ende Unre5trfrted Funds 2024 Restrlrted Funds 2024 Tot•1 2024 Total 2023 3 Anatysls of Don¥iions Gft Aid Donations WFO Scheme Inon Glft Aldl Tax recovered on Gift Ordinary Offerings IOFon Platel Other Offerings, Oonation5 etc 22.320 ,424 6.079 6.3 22.320 ,424 6.079 6.tsJ3 21.526 14,318 4.391 2.388 42.623 45.513 45.513 AtllTAt5es from Gener3tln8 Funds Income from Charitable Activities Bank & Deposit interest Investment Income 3LN) 922 816 25.832 27,S70 699 3.277 4276 299 3.277 4.574 299 Other Income Rental Us¢ ot Premlse5 Loan Rerttal Use gf PremSse5 4.849 4.849 6,640 17,8Cx) 24,440 4,849 4,849 Total 299 54,937 94.633 4 Anaty51s ol P•ymeDts Cost of Gen•ratlng Fund5 Offering envelopes & Special Appeal Charlt•ble Actl¥lll•s Ministries & Mission allocaiion Presbytery dues Minister's e¥penses Mlnlsrerial Asslstance Pulpit Supply Other Staffing costs Fabric repairs Maintenance Council Tax Heat & light Insurance M3nse & Church office expenses Or8an & Mu51C Printing, stationery & postage Grant5 and disbursemenis Other expenses 31.812 31.812 38.735 I90 50 1,5 3,212 330 4,319 19.592 1,353 3.626 4.018 519 498 4.128 27.838 4,128 27,838 2,971 5.994 SA17 2.971 5,994 SA17 16 16 1.649 Total 81.685 16 8L701 77.850 Governance ¢05ts Independent examiner's fee Document ID.. a4e3a866-1402-4d34-a61774967569d39
Haddln on West Parish Church Notes to the Accounts Year ended 31 December 2024 S Minister'5 Stipend Atl Church of Scotland congregatFons contribute to the National Stipend Fund which bears the cost of all ministers, stipends and employei's contributions tor national insurance. pension and housing loan. Minister's stipends are paid in accordance with the National Stipend scale, which is related to years of service. For the year under review the minimum Stipend was £31,642 and the maxirnum stipend lin the fifth and subsequent years £38.8841 6 Collertlons for Third Parties 2024 2023 Siliguri Twinning Appeal 437 437 Document ID.. a4e3a866-1402-4d34-a617*74967569d39
Haddington West Parish Church FOR THE YEAR ENDED 31 DECEMBER 2024 I report on the accounts of the charity for the year ended 31 December 2024 Respective responsibilities of Trustees and examiner The charity trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and Charities Accounts (Scotlandl Regulations 2006. The charity trustees nsider that the audit requirement of Regulation 10111 (dl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 {1 } Icl of the Act and to state whether parb'cular matters have come to my attents'on. Basis of independent examinerfs 5taternent My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulats"ons 2006. An examination includes a review of the accounting records kept by the chanty and a comparison of the aount$ presented with those records. It also includes consideration of any unusual items or diselosures in the accounts, and seeks explanations from the trustees ConmIng such matters. The procedures undertaken do not provide all the evidence that would be required in an audrt. and consequently I do Th)t express an audit opinion on the view given by the accounts. Independent examinerfs statement In the eourse of my examination, no matter has Come to my attention other than diselosed below 1. which gives me reasonable cause to believe that in any material respect the requirements.. - to keep accounting records in accordance with Section 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord wf(h the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. or 2. to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. EQ Accountants Ltd 4749 The Square Kelso Roxburghshire TD5 7HW Date.. 1310512025 D(xument ID= a4eaa866-14024d34-a617-e74967569d39