Whltburn BurnflE VèlleylNorthl Parlsh Church. SC024154 WHITBURN BURNFIELD VALLEY (North) PARISH CHURCH of SCOTLAND ANNUAL REPORT & ACCOUNTS st Year ended 31 December 2024 (SORP Accounts) Congregation No: 010130 Scottish Charity No: SC024154
Whitburn 8urnfield V?Ilty INorthl Par15h Chtsrch. SC024154 Tru5tees' Annual Report Year ended 31st December 2024 The Trustees present the annual report and account5 for Whitburn 8urnfield Valley INorthl for the vear ended 31, January 2024, and following the union with 8rucefield Parish Church on the I" February 2024 the accounts account are for the new parish of Whitburn Burnfield Valley INorthl. The financial statements have been prepared in accordance with the accounting policies set out in Note I to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustees Investment Iscotlandl Act 2005, the Charities Account5 (Scotlandl Regulations las amended) and Accounting and Reporting by Charlties Statempnt of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective f rom 1st January 2019 Objectives and Activities The Church of Scotland is Trinitarian in Doctrine, Reforrned in tradition, 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 variou5 ecumenical bodies in Scotland and beyond. Prior to the Union during 2023 81ackburn and Seafield, Brucef ield, Whitburn South and Breich Vallev churches wcre in constant conversation with Presbytcry on the way forward with the 4 churches, the outcome identified the formation of 2 new parishes (both now with Unions) and as all churches were registered charities, proposed name5 for the new parishes were submitted to OSCR for approval. The Church of Scotland Law department liaised with OSCR, and the new parishes were named in line with OSCR requirements, with both being named Whitburn Burnfield Valley with the addition of North for Blackburn and Seafield, and Brucefield, while Whitburn South and Breich Valley having the suffix, South. This n2ming covers any possible restructure in the future. The Name chosen complies Wlth OSCR requiring a geographical area and the integration of the churches covered within that area. Whitburn Burnfield Valley (Northl continued its involvement with the community following the union of churches on I, February 2024 and continued to strive to renew and rebuild its relationships with members, 5choo15. mission project5 and where p055ible new projects are being undertaken. Blackburn Church continued to use its ability to stream Worship services to the parish and beyond and viewing figures have steadily grown, since De¢ember, Brucefield now has a similar facility with both churchcs now able to record and stream funeral services should the family wish. Holy Communion is celebrated in both, in the months of March, June, September, December and Easter, for Brucefield this is the I, Sunday, and Blackburn it is the 2. Sunday of these months. Both churches continue to offer Marriage, Baptismal and funeral services serving the parish and are involved in the community and 6 schools. Church Activities Stepping Stones Sunday School (ages 3-111. Mother and Toddlers meet in Brucefield on Tuesday morning. Pizza and Jesus meet every 2. and 4, Sunday evening of the month IP7-561.
whitbn 8L*imfipW Vall/ (Northl Parlsh Cliurcli, SC0241 Brownies and Guides meet in Brucefield on a Monday evening during the school year. Boys, Brigade meot in Blackburn weekly on a Tuesday evening during the school year. Scouts meet in Brucefield weekly on a Tuesday evening during the school year. Gir15' Brigade meet in Blackburn weekly on a Wednesday evening during the school year. Cub Scouts meet in Brucefield weekly on a Thursday night during the school year, A Holiday Club took place again this year durln8 the school summer holidays. Women's Group meet in Blackburn once a month on a Monday afternoon. Ladies Group meet in Blackburn on 3rd Monday evening of the Month. Guild meets in Brucefield on a Wednesday. Prayer Group meet in Blackburn on a Tuesday. Café afternoon in Blackburn on 3 Tuesday. Café morn in8 in Brucefield on a Thursday. Lent and Christmas Bible studie5 are held each year. An annual service of Bereavement is held each year. A Thrift shop was held pre-school year at Brucef ield. Annual services are held during Holy week at various churches. Ann ual services are held at Christmas involving the comrnunity and chlldren. Annual service5 are held for Christian Aid, World Day of Prayer, and Remembrance Sundavi Services are also held at Blackburn and Seafield war memorials wlth services at Seafield th school and at Blackburn war memorial on the Ll November. A parish magazine is produced 6 time5 per year and distributed to members of the Congregation and community groups. The church continue5 in discussion with Breich Valley and Whitburn South and all 4 churches continue with joint services, evening services, soclal event5, bible studles, fundraising events, and mission. Community Activities Communlty Coffee mornings on a Tuesday and Wednesday afternoon. Three groups meet in our halls, giving a voluntary fee to the Chu rch. A local school meet5 in our hall, giving a voluntary fee. Both churches provide facllitles for local groups and schools to meet. A "Singing Well" group meets monthly for those who are alone, have dementia, loneliness or other problems, thi5 includes a light lunch and su itable activitie5. Harvest is celebrated with donations to Christian Aid, the Pantry and other Food Banks. Local foodbank donations continue throughout the year. Local schools attend the church (weather permitting) as part of their Christmas and Easte celebiatlons, the church dlso partlcipates in services and activities within the schools, Presbytery Plan The implementatlon of the Presbytery Plan ha5 formed the union of Blackburn and Seafield and Whitburn 8rucofield under the new parish name of Whitburn Burnfield Valley (Northl Parish Church of Scotland, both con re ation5 Voted for the unlon, in addition 8rucefield church voted for the induction of th 5 their minlster, On the 1st Feb 2024 as service of union took place at Brucefie urc Presbytery prosent and representatives of both churches the as induct as minister of Brucefield church.
Whttbuin Brni701d Valloy (Nttrthl Parlsh Chur¢h SC024154 Achievements and Performance Following the union, all committee5 in both churches are now integrated these being the Kirk Session, Finance, Fund Raising, Mission. Proporty12 convenorsl other fu nctions have been retained by Convenors such as Treasurer, Roll Keeper, GDPR, Presbytery Elder, S3feguarding, and14ealth and Safety. In addition to the foregoing, Teams have beon setup to help with the running of the enlarged church such as a communication group whose actions can be seen in the Tally Lamp and online presence. Working relationshi ps Wlth schools is ongoing and it is plea5in8 to see the young ones In the church at Christmas and Easter, the service5 are fun and loud. 15 a150 busy with the Youth of the church, not only our Pizza and Jesus Group but also worki ng with the Brownles, Gu ides, Scots, BB and GB plu5 Other "olderf, groups. We have participated in the local Remembrance Services thls Year the ook a service at 10.45am in Brucef ield while the Session Clerk led remembrance in Blackburn at 10.45am. At noon the led a short service at Blackburn Memorial (Followed at 12.30pm by a servlce al Seafield Memoriall. On the 11 November tho took a service at Seafield with the local School and the Sossion Clerk led a Short service at ihe war memorial in Blackbvrn, both service5 were at Ilclm. We continue to Use our med ia equipment for all servlces, and it is appreciated by many who are unable to attend either through i nfirmity or work. the latter can watch anytime as the Service is available 2417 in the YouTube library. In December Brucefield church Installed new audio equipment and AV which has enhanced worship. and online viewer5 are increasing, we have to thanks those who have taken the time to learn th is "new skill" for those watching at home. The cost of this was given through a legacy to the church. Blackburn 35so has had a small upgrade and again we thank the anonymous doner for their donation, Communion services are held in a manner suitable to each church. The also offers a communion Service at home for those unable lo attend the church. Attendance at our Sunday Service is growing with IO0+ attending plus those watching the streamed services. Increased nu mbers are a150 attending our Bible Study classes where a life application study of the bible is discussed, developin£ our falth and relationship with our Lord. Our weekly giving still continues, and we encourage everyone to consider a standing order, this save5 money on envelops and makes it safer for those doing the "bankin<' to transport money to the bank whose location5 a re getting fewer. Next year120251 will see a major remodellin8 Wlthin the church, we anticipate our heating system being condemned when due forservice. Approval has been given for d new heating 5V5tem however this will require the removal of pews and installation of seats, this will allow a more flexible approach to worship. The World Day of Prayer wa5 again held in the church with representatives from the local thurches and Our Lddy of Lourde5. Our services withi n Redmill Nursing Home continues with many residents attending, this year we held a short communion service which w35 appreciated, especially by our member5 who are now residents at Redrnill. Our Women's Group meets on a Monday afternoon on a monthly basis in Blackburn with lots of speakers and activities, onloylng tea. coffee and social interattions. The Holiday Club was again held, we are very grateful to all tho helpers who gave their time and skills to the enjoyment of the children. As per last yecir the club met on one day per week and
Whilbvrn Vèlley (Northl Parish Church. SC0211154 seemed popular with the children, with our union we need to look at how we can reach out to the vounger people in Whitburn. The Girl Guides and Brownies meet in Brucefleld and enjoy a varied programme befittinE the age grDUPS, any new members would be welcome. The Girls Brigade meet In Blackburn, although small in number are having a great time however they are about to105e a long-lerm leadei and we would like to thank orall her help overthe year5, if anyone feels that they may be able to contribute skills please speak t The Scouts in Brucefield are a healthy noisy bunch of yourigsters ea8er to try out the various skllls they are taught, and although camping Is a mainstay, many of the 'life skills" needed today are given to these young people. Again, we are grateful to the leaders and helpers for the time they givo. The Boys, Brlgade in 81ackburn are also in 3 healthy state, we now have Boys attendlng from local town5 interested In challengin8 themselves with the BB programme. Last year they enjoyed various camping experiences and have several young men stJrting out on their Kings, Badge journey. Our Pizza and Jesus group meet every 2 weeks on a Sunday night in Blackburn with an age range from P7-56, lots of activitie5 are undertaken with challenging questions on God's work being discussed at its core, thef e is a good spread In ages, but more are welcome. The Ladles Group is a group for active ladies which meets on the 3, Monday of the month in Bldckburn, speakers, chats, nights out and games are on the agenda. They are alway5 on the lookout for new members with new ideas. You will be made very welcome. The Guild meet every 2. week in Brucefield and is open to all where a preset prograrnme of activities is available covering aspects set out by the church and includes raising fund s for various charitable projects throughout the year, as willi most group5 time is set aside for tea and soclal Interaction. The Church's involvement in mission with the schools continues, covering 2 schools in Whitburn and 4 in Blackburn and Seafield. The minister teaches in classes regularly with the highlights of the year bein8 the school Easter and Christmas vislts where the children sing eiithusiastical Iv to all the songs they know, sometime5 It is difficult to get them to leave. On a Tuesday in Blackburn our Prayer Group meets and discusses a pas53ge in the Biblo and how It relates to us, prayer5 for Ihose 011 our prayer list and reflection with appropriate muslc, this meeting fils nicely intu the afternoon tea 51ot starting at 2pm. Coffee mornings and Tea afternoons 3re an i ntrinsic part of commun ity life and wh ile Brucefield offer a coffee morning on a Thursday morning at 10.30 am, in Blackburn you can enjoy tea on a Tiiesday at 2pm. Both of these offer lots of home baking and plenty of chat, the donations at Blackburn go to a local charity or national causes. A Pastoral Care leam has been Set up following a survey amongst our members, many felt that If they attended the Kirk regularly they did not need a visit while those who could not attend regularlyi wanted a visit of some description, this allows those with pastoral glfts to use these, whilst freeing others to take on other responsibiliries. The pastoral tedm will look after those who cannot be visited regularly.
Whitburn Burnfldd Valley (Northl Parlsh Church. SC024154 Remembrance Sunday was respectfully held with wreaths being laid at the war memorials at Blackburn, Seafield and Whitburn following a Service in the church on the Sunday. As the 11 wa5 a Monday the Rev Boyd attended Seafield where the school was in attendance for a service at 11am. While a similar service was held by the Session Clerk at Blackburn memoria55 with members of the public and Pinewood school in attendance. Fund Raislng is an ongoing challenge in all churches and also here in WBV. The challenge to fund the ongoing responsibilities of churches, pay for the heating and lighting, our cost5 to the Church of Scotland in Edinburgh and fund Mission costs in our parish is immense. Every 2 months we need to organise a fund raising event, and we are thankful to this group for organising Fayre's, Quiz's, Tea5, Burns, nights, Bring and Buy event5 etc all of which not only raises money for the church but also helps the local community. The 4 Churches in Breich Valley, Whitburn, Blackburn and Seafield hold bible study groups at Easter and Christmas plus contemporary evening services on the first Sunday of the month. These services can be led by our ministers or other parties ensuring a good spread of thought-provoking opinions and worship variances. Joint services are also held at Easter and Christmas. The Tally Lamp continues to be produced every 2 months and distributed to all member households keeping everyone up to date on what is happening in the church as well as informing them of events yet to come. The Church is invited each year to attend a "Market Stall" event in 2 schools, this allows all the actlvities undertaken in the church to be publicised to those who may not be aware of what we offer. We continue to Live Stream our services from both Blackburn and Brucefleld, which cammenced this year, in general we a have about 60 regular viewers for these. The AV is also a great asset for funerals where family members may not be able to travel due to work commitment5 or health, the service can be streamed to wherever they are. Thi5 year that has included Australia, Canada, Florida and a ship on the high seas. We received a donation to upgrade this equipment, and we now can stream services to our hall and in fact anywhere in the building through a broadband system. The Singlng Well Group continues to grow f rom Strength to strength with average attendees being 45 in number, the usual events are held along with a healthy meal for those coming from Blackburn, Seafield, Armadale and Whitburn. Trips this year were to New Lanark with lunch included and of course the ever-popular Pantomime. Our Seasons for Growth continues to be available for those who have experienced Trauma of some descriptlon in their lives. The Dramaticus drama for children continues to use our facilities. In Brucefield a new group keep fit group has started for Ladies. Our Pantry is Still going well in a Thursday in Blackburn, they have 25 members who arrive at prearranged times and can choose food, receiving approximately £20 worth of food for a £5 donation. We cannot thank enough those who give donation5 to keep thi5 going and especially the volunteers who run the Pantry.
Wlyiiburn 8urnfi¢ldV3llÈylNorthl Pari5hChurch. SC024154 In February we held a special Remembrance seivice for those who have lost a loved one, this service is very emotive and those who attend have stal'ed that they can get comfort from this service. Christmas and Easter was a busy time5 With our annual leaflet drops In Blackburn, Seafield and Whitburn, many of our members clocked up quite a few step5 a5 they walked round the towns. Schools in Whitburn and Blackburn attend church at Easter, Harvest, Chrlstmas and at the end of term in summer had intended to come to the church, however tho weather played its part in Whitburn however all 3 Blackbu rn schools attended, with thL isitin8 Seafield as usual. Our Stepping Stones as well as Pizza and Jesus member5 were involved in producing a Nativity play. Our Easter service5 included vlsitlng all 4 churches during Holy Week where fellowship wlth all congregations was found. The Major Event of the year was uniting with Brucefield Whitburn on the 1st Feb, this was part of the Presbytery Plan, and part of the Church of Scotland plan to make use of 650 min isters for 1100 chu rches. This ha5 resulted in many churches across Scotland lormln8 Unions, some with as many as 5 churches. and so It was with us. It has taken almost 18 months for thi5 union with a lot of discussion in the background. meetings with sossions involved, detailing what will happen with everyone Involved and finally putting these proposals to the congregations to vote on, Although agreed there is Still much to do with regards structures and how they integrate and being aware Lhat we are now all one church, over the next year many changes to worship and services wlll take place as both congregations come together. Our Church website is integrated into the 4 churche5 Of our area as much of the information and events is shared, the pages continue to be an important way of communication a5 does our use of Facebook, details of both sites are as follows. Website.. www.whitburnburnfieldvall -co.uk Facebook.. Whitburn Burnfield Vally (Northl The use of technology allow5 both Blackburn and Whitburn to live stream all their services or as requi red, services can be public while some services such as funeral may have a c105ed link for the family only, streaming Ilnks can be found on YouTube at.. 8lackburn'. 81ackburn and Seafleld Parish Church Whitburn: @brucefield church This year our Kirk Session had many decisions to make some have been easy, but many required the head to overrule the heart and as they go forward this will not get easler. I would like to thank all our Trustees for their dedicated service and time, you have the future of ou church at heart. I would a150 like to thank all our other Group Leaders in the church and those that help with all our organlsations I know that this is hard but enjoyable work and that it is not a case of turnlng up on the night to run a couple of classes, to get the m05t from the Boys and Glrls requires preparatlon and good delivery, sometimes not an easy task. To all the volunteers in the background that put your hand up to help with the bl8 events, thank vou. We are fortunate to worship in comfortable churches and halls, yet none of thi5 wou Id be p055ible without the dedlcation and skills of our property teams. We know that much work is requlred to keep "the lights on" and on some occasions the profession al companies are called in howover rnuch wort( is completed be competent, skilled, volunteer5 and thi5 can save the church a considerable amount of money. Thank you to all those involved.
Whltburn Uufn(leld Valleylr40rihl parlsh Church. SC024154 On the completion of these accounts ur Treasurer for the past few years Is retiring from this post. Over the last couple of yea1> has looked after Brucefield's accounts a5 well as our own, basically doubling here workload and all of this on a voluntary basis. The work at times has been arduous and time consuming, even with computerisation. especially at the year end accounts as these are now completed in a SORP format. The work of Treasurer is an onerous task and with few able, want to take th 15 duty on as it 15 one of these jobs in the church that keeps going all year round, on behalf of everyone In the church, the Kirk Session and myself I would like to say thank you for what you have done I know it was not easy. ,a5 kindly agreed to take over this task and has been workin8 With for the last few months on the handover, thank you or your service. The Church is composed of ma ny people, and it is all these people pulling together that makes things work from the Sunday servlces, the Funerals, the Contemporary Services, the Fayre's Qu izzes, teas etc but we all need guidanco, inspiration, comfort, humility at times and drive to complete the tasks we do, thanks to our mlnlster for helping to drive us forward in God's work. Financial Review 2024 As is required every year, financlal restraint need to be continued where possible as the economlc climate is still with us, and it is anticipated ihat it will require everyone to tighten their belts even ore. We have become a union of 2 church's and as we complete the firsl year of union it Is obvious that 2025 will be very, very diff icult financially. We have money set aside to cover certain projects and thi5 is required for these projects such a5 the ref urbi5hment of the sanctuary at Blackbum, but it is the everyday costs which we need to cover, the Kirk Session has had to take very difficult decisions to save expenditure but some of the50 will not begin until late 2025. l urge you to read your Tally Lamp for information and to support all church event5 where p055ible. The Manse at Brucefield was sold last year however the cornpletion of the sale did nDte happeri until February this year, as Brucefield had contributed to the purchase of th is property, our share of the sale will not appear in the accounts until 2026. tho money will however be placed in a fund restricting its use to property. Likewise, the tai-mackirkg of the car park at Brucefield, this took 4 years to pass planning however the funds were held in a restricted account, at Blackburn the car park tarmackin8 was paid for bv outstanding monies f'rom the Pinewood fund It3ken 2 year5 to obtain). It 15 difficult to see where we are financially as both Blackburn and Brucef ield's funds are now one account, and thls Is shown as 2024 f igures13 Ibeit union took place in Feb 241. The 2023 figures are primarily that af Blackburn and Seaf ield church as the charity number has been carried over to the new Whitburn Burnfield Val ley INorthl. Some funds are allocated to cover a particular use Such as Pinewoud where the rental of the prcmises from the school was allocated to cover the cost of re-instating "wear and teBr" or dama8e to property on the completion of the Let, other restricted funds include monies granted to the church to carry out commun ity work on behalf of other orEan isations, these include 'Singing Well" and "Seasons 4 fjrowth-.
Whitburn BurnAekSValleylNorthl Parlsh Church. SC024154 Risk Management Under the Unitary Constitution the Kirk Session has responsibility and risk management for Finance, Safeguarding, Health and Safety, GDPR, and training in all these areas is maintained. The Session a150 ensures that all monies received by donations or let5 is administered in accordance with strong financial practices which ensure holdlng reserves. Reserves Policy The money invested and the extra interest obtained helps to offset any unexpected shortfall such as heating replacement. In addition to this the church has a policy to hold 3 months of average expenditure locally. NOTE.. Monies held in our account5 include funds held on behalf of Blackburn Communitie5 Trust (Sing Well Group) and donations Gifted to the church for specific purposes, these funds cannot be Used apart from their stated use and are in addition to our reserves. Structure, Governance and Management Governing Document On the twelfth day of March 2020, Blackburn and Seafield Parish Church (now Whitburn Burnfield Valley INorthll moved from the Model Constitution to the Deed of Constitution, Unitary Form. The church is now administered in accordance with the terms of the Unitary Deed of Constitution. Recruitment and Appointment of Trustees Members of the Kirk Session 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. Organisational Structure The Kirk Session has oversight of the whole life and Service of the church within its Parish, responsibility for spiritual and temporal oversight and matters relating to finance and property of Congregation's affairs. It is moderated by the minister and meet5 ten time5, or a5 required, throughout the year.
Whllburn BurnfiÉldV311@y INorthl Parlgh Church. SCa24154 Reference and Administrative Information Charity Name: Whitburn Burnlield Valley INorthl church of Scotland Charlty reglstration Number.. SC024154 Congregation Reference No.. 010130 Contact Address: The Manse 5 M3cDonald Gardens 8lackburn West Lothian EH47 7RE Tru5tee5 Elder Emeritus Office-bearers Minister Session Clerk Treasurer Inde endent Examlner Bankers Royal Bank of Scotland 8 Hopetoun Street 8athgate EH48 4EU
Whiibwn Burnfieldvalley (Northl Parlsh Chtsrch.SC0241S4 Trustees, Responsibilltles In Relation to the Financial Statement5 The charity trustees are responsible for preparing a trustees, annual report and financial staternents in accordance with applicable law and United Kingdom Accounting Standards IUnSted Kingdom. Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the charity trustees to prepare flnanclal statements for each year which show a true and fair view of the state of affairs of the charity and of the income and Èxpendlture of the charity for that period. In preparing the financial statements, the trustees are required to.. select suitable accounting pollcles and then apply them consistently. observe the method and prlnciples in the applicable Charities SORP. make judgements and e5tirnates that are reasonable and prudent. state whether applicable accounting standard5 and statements of recommended practice have been followed, subject to any departures disclosed and explained in the. financial statements. prepare the financial statements on the going roncern basis unles5 It is inappropriate to presume that the ch3 rity will continue in operational existence. The trustees ale responsible for keeping adequate accounting records that are sufficient to show and expla in the ch3rity's transactlons and di5c105e with reasonable accuracy at any time the financial POSltion of the charity and to enable them tD ensure that the financlal statement5 comply with the Charitie5 and Trustee Investment 15cotlandl Act 2005 and the Charlties Account5 (Scotland) Re8ulation5 2006 las amended). They are also responsible for Safeguarding the assets of the charity and hence foi taking reasonable step5 for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation's website. Legislation in the United Kingdom governing the preparation and di5somination of f4nancial statements may differ from legislation in other jurisdictions. Approved by the Trustees and signed on their behalf. io
Whitburn Bvrnfleld Valley (Northl Par15h Church. SC024154 Notes forming part of the Flnancial Statements For the year ended 31 December 2024 Accountlng Policies The principal accounting policie5, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below. The charity has adopted the requirements of the Statement of Recommended Practice: Accountin8 and Reporting by Charities issued in 2015 (Charity SORP 20151. Basis of preparatlon The financial statements have been prepared in accordance with Accounting and Reparting by Charities: Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS1021 ISORP 2015, revised l January 20191, the Charities and Trustee Investment IScotland} Act 2005 and the Charities Accounts (Scotlandl RegLtlations 2006 las amended). The trustees, going concern assessment covers a period of at least twelve months from the date of signing of these financial Statements and they consider that there are no material uncertainties about the charity'5 ability to continue as a going concern. While there are indeed operational uncertainties arising from a delay in decisions being taken by Presbytery about the retention of buildings and tho union between Blackburn and Seafleld Parish Church and Whitburn Brucef ield Parish Church, the trustees consider that these do not affect the charity's ability to continue as a going concern for at least twelve months as a in any other foreseeable circumstances. Consequently, the financial statements have been prepared on a going concern basis. Funds Funds are classified as either restricted funds, endowment funds or unrestricted funds, defined as follows. Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity. Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income therefrom is used for the purpose defined in accordance with the objects of the charity. Unrestricted fund5 are expendable at the discretion of the trustees in furtherance of the objects of the charity, If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrlct the trustees, discretion to apply the fund. li
Whitburn Burnlleld Valley INorthl Par55h Church. SC024154 Income All donations and gifts are included within incoming resources under either unrestricted or restricted funds according to the terms under which the donation is made and when the amount can be quantified with reasonable certainty. Donations and gifts in kind are brought into the accounts at their market value to the charitv. Expenditure Expenditure is recognised on an accruals basis as the liability is incurred. Tangible fixed assets The charity has the right to occupy and use for its charitable object's certain tangible fixed assets, including the Church, halls and manse, vested locally at Blackburn and in Whitburn with the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the statement of flnanci31 activities in the period in which the liability arises. All tangible fixed assets having a value to the charity greater than one year, other than those having a value of les5 than £l,QOO when acquired, or those acquired for specific purposes, are capitalised. Depreciation is provided Dn a straiEht-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated usef ul lives: Freehold buildings............ .50 years Fixtures, fitting5 and office equipment.. .3 years Investments Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceed5 on disposal and the market value at the start of the year or cost if purchased in the year. Taxation Whitburn Burnf ield Valley (Northl is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resource5 expended therefore include irrecoverable input VAT. 12
Whthurn 8urnflekl Valv (Northl P3rl%h Churth. SC0241J4 Independent Examinerf5 Report to the Trustees of Whitburn Burnfield Valley (North) Parish Church of Scotland. I report on the accounts of Whitburn Burnfield Valley (Northl Parlsh Church of Scotland for the year ended 31, December 2024 and the notes thereto which are set out on pages Ioto 24 Re5pectlve responsibillties of trustees and examiner The charlty trustees are responsible for the preparatlon of the account5 in accordance with the terms of the Charities and Trustee Investment {Scotlandl Act 2005 and the Charities Accounts Iscotlandl Regulattons 2006. rhe charity trustees conslder that the audit requirement of Regulatlon 10111(dl of the Account5 Regulations does not apply. It is my responsibilityto examine the accounts as requlred under section 44111 Ic) of the Act and to state whether particular matters have come to rny attention. Basis of independent examinerfs Statement My examination is carried out in accordance with Regulation 11 of the Charitles Accounts (Scotland) Regulations 2006. An examination includes a review of the accountinE records kept by the charity and a comparison of the accounts presented wrth those records. It also Includes consideration of any unusual items or disclosures in the accounts and seeks explanation5 from the trustees concernlng any such matters. The procedure5 undertaken do not provide all the evidence that would be requlred in an audit, and conseq uently I do not express an audit opinion on the view given by the accounts. Independent examlnerf5 Statement In the course of my examlnation, no matter has come to my attentlon.. which gives me reasonable cause to believe that in any material respect the requirement5'. to keep accounting records in accordance with Sertion 4411) {3) of the 2005 Act and Regulation 4 of the 2006 Account5 Regulations, and ta prepare accounts whlch accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Re8ulations have not been met, or 2. To which, in my opinion, attention should be drawn In order to enable a proper understandlng of the accounts to be reached. 2.>, 13
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Whitburfj 8umfiePJVa11ey (Northl Paiith Church. SC02ol*5d Whitburn Burnfleld Valley (Northl Church of Scotland (Scottish Charity Number SC0241$41 BALANCE SHEET As at 31st Oecember 2024 2024 2023 Note Fixed Assets Tangible Assets Investments TOTAL FIXEO ASSET5 17.590 216,383 233,973 300 33,173 33,473 io Current Assets Debtors Cash at bank and in hand TOTAL CURRENT ASSET5 li 17 9,353 226,119 235,472 242,507 56,891 299,398 liabilities Creditors falling due within one year NET CURRENT AS5ET5 12 7,060 2,000 228,412 297,398 NET ASSETS 462.38S 330,871 THE FUND5 OF THE CHARI Restricted Income funds Unrestricted income funds 15 253,000 209,385 231,422 99.449 TOTAL CHARITY FUNDS 462,385 3ao.871 The accounts were approved by Kirk Se5sionn on ',i.I' arid signe(f on their behalf by 15
Whitburn 8urnfIÈJVal1eY (Northl Paijsh Church. S10241S4 Or Ln rl 14111 o ts) mp404) c¢ M r J rn ou) r o¢om C U> tri co o) ¢ > > 16
Whitbum BurnflÈWValley Il%brthl Parish Church. SCQ24154 O rfjMow# p4 U) c¢ o) ri th Lfi t¥ Ln rfi rx) N Ln o O O 4D ¢Tr O en co rs O M L*) (C> 17
Whitburn BvrnfiElcl Va11eylNorthl Parithchvich. SC024L54 Whttburn 8urnlleld Valley INorthl Church of Scotland (Siottish Charity Number SC0241541 Year ended 31st December 2D24 NOTE 7 - Staff costs and numbers 2024 2023 Salaries & wages Social Security costs Total 23,059 8,855 23.059 8.855 The average number of employees during the year was as follows.. 2024 Numbef 2023 Number Church Officer Organist Cleaner No employee benefits in excess of £50,00012023 Nil) All Church of Scotland congregations contribute to the National Stipend Fund which bears the iosts of all ministers, stipends and employer's contributions for nation31 insurance, pension and housing and loan lund. Stipends are paid in accordance with the national stipend scale, which is related to years of seNice. For the year under review, the minimum stipend was £31,642 and rhe maximum stipend lin the 5th and subsequent years) wa5 £38,884 NOTE 8- Trustee Remuneration and Related Party Transactions During the year, 8 Trustees received reimbLbf5ement of expenses incurred totalling £4,789 Trustees are not paid for their services as Trustee5 and no other reimbursements were made to them. The minister is paid centrally by the Church of Scotland for her seNices as a minister. (Note 71 During the year a total of £5,000 was donated by trustees to congregational resources. 18
Whftbvrn Burnfidd V31* INorthl Parish Church.SC014154 Whltburn 8urnfleld Valley INoTthl Church of Scotland (Scottish Charity Number SC0241541 Year ended 315t December 2024 NOTE 9- Tangible Fixed Assets Land & Bulldlng5 Manse Church Equipment Total Cost At l January 2024 Additions Dispos315 At 31 December 2024 300 300 17,290 17,290 300 17,290 17,590 Accumulated Depreclation At I january 2024 Charge for year Elimated on Disposals At 31 December 2024 Net Book Value At 31 Oecember 2024 300 17,290 17,590 At 31 December 2023 300 300 8uildin Whitburn Burnfield Valley INorthl church Ipreviou51y known as Blackburn & Seafieldl and the Manse are vested in local trustees (the minister, session clerk & treasurer) on behalf of the congregation. Land was purchased at the beginning of the 20th century at a cost of £400 with the intention of building a church and manse for the local community. It was deemed appropriate to allocate £300 as the historical cost of the church building. The remainiF)g £100 was the allocated historical C05t of the original manse. This property was latterly rented out and finally sold in 2023 and consequently is accounted for in Note 10., The current Manse was built as part of an agreement whereby Blackburn & Seafield exchanged a plot of land to a local develop@r who constructed five houses, one of which became the property of the congregation in 2005. Consequently, no value is attributed to the current Manse in these financial statement5. 19
Whitbvrn 8urnfteld Valley (Northl Parith Churth.SC024154 Ln r4 20
Wh¥cburn 8u¢nfldd ValW (Northl Parish Churth. SC0241S¢ WhStburn 8urnfleld Valley INorthl Churth of Scotland (Scottish Charity Number SC0241S41 Year ended 31st December 2024 NOTE 11- Debtor5 2024 2023 Gift Aid due from HMRC Other - Proceeds on sale of manse Prepayments 9,353 2,465 236,000 4,042 242.507 9,353 NOTE 12 - Creditors 2024 2023 Gas & Electricity Audio Visual Cyreniall5 Concept Other- manse sale expenses 1.642 3,860 842 716 7,060 2,000 21
Whilburn rnIlej V311Èy (Northl Par15hChufcb. SC024154 Ln 0 40 0f Ln 22
Whltburn Burnlleld Valley INorthl Church of Scotland Iscottish Charity Numbei SC0241541 Whitburn 8umfieldValley INorthl Parish Church. 5C014154 Year ended 31st December 2024 Note 15 - Movement in Funds 1st Jan 24 Income Expenditure Transfers 31st Dec 24 Restrlcted Funds Brucefield Bequest Fund Brucefield Manse Fund Flower Fund Retirin8 Collection5 New AV System Fund Sanctuary Refurbishment Fund New Photocopier Fund New Door Fund Singing Well Pinewood Seasons far Growth Holiday Club Defib Fund The Pantry Pizza & Jesus Fixed Asset Capltal Fund Fabric etc Total 3,014 2,808 830 2,601 5,050 8,636 3,014 2,808 715 760 257 372 1,969 52 128 665 212 1,690 7.160 3,000 8,400 1,840 1,050 876 5,843 5,663 8,848 1,690 7,043 3,203 8,526 1,840 935 876 2,654 I,ooi 300 1,461 51,337 117 2,228 2,431 126 lis 624 1,000 3,813 300 200,000 231,422 1,455 28,575 1199.994 1199,9941 8,666 Investments . Cofs Units Unrealised Gain Fabric Fund bought during year Total Restrlcted Funds 1,669 1,669 199,994 253,000 199,994 231,422 30,244 8,666 Unrestricted Funds General Oesi nated General Fabric Outreach Stepping Stones Women's Group Investment Income Brucefield Guild Fund Brucefield Sunday School rucefield Toddlers Fund Total Unrestricted Funds 47,381 287,697 209,367 125.711 26,194 7,774 370 599 5,844 33,460 2,203 247 265 5,247 871 287 359 54,407 9,106 330 505 5,844 731 731 126 126 918 197,678 918 325,647 88.162 216,131 Investments - Cofs Units Unrealised Gain Total Unrestrlcted Funds 11,287 99,449 420 11,707 209,385 326,067 216,131 Total Funds 330,871 356,311 224,797 462.385 23
ftin BurthiekSValleylNOrthl parish Church. SC024L54 Whitburn Burnfleld Valley (Northl Church of Scotland (Scottish Charity Number SC0241541 Year ended 31st December 2024 Note 15- Movement in Funds continued 1st Jan 23 Income Expenditure Tfansfefs 31st Dec 23 Restricted Funds Robertson Fund Flower f und Retiring Collections New Avsystem Fund Sanctuary Refurbishment Fund New Photocopier Fund New Door Fund Singing Well Pinewood Seasons for Growth Holiday Club Defib Fund The Pantry Pizza & jesus Fixed Asset Capit31 Fund Fabric etc Total Restricted Funds 52 52 233 2,147 586 490 32 1,251 160 1,690 7,160 3,000 8,400 1,840 257 128 665 212 1,690 7,160 3,000 8,400 1,840 1,050 876 5,843 2,243 52 1,050 1.876 11,600 1,077 1,000 5,757 1.968 loo 892 400 300 200,000 231,422 236,000 253,898 136,0001 136,0001 25,367 11,843 Unrestricted Funds GeneTal Desi nated General Fabric Old Manse Outreach Stepping Stone5 Women's Group Investment Income Total Unrestricted Funds 33,545 93,262 115,426 36,OC 47,381 2.708 23,994 6,056 153 532 5,844 72,832 23,486 123,4861 26,194 508 1,718 361 692 7,774 370 144 625 599 5,844 88,162 96,033 116,703 36,000 Investrnents - Cof5 Units 10,737 550 11,287 Total Funds 108,936 350,481 128,546 330,871 24
Whitburn 6urnfieldVèlley INorthl Parish Church. SCQ24154 Whltburn 8urnfield Valley (Northl Church of Scotland (Scottish Charity Number SC0241541 Yearended 31st December 2024 NOTE 16- Collections for Third Partles Special collections and retiring offerings during the year were made. Amount5 collected and disbursed were= 2024 2023 Christian Aid Leprosy Life & Work Marie Curie Pinewood Minibus Appeal Poppy Scotland 2,356 45 1,259 279 508 236 245 2,882 199 2,245 NOTE 17- Cash at Bank and in hand 2024 2023 Unrestricted Funds Church Bank Current Account- RBS Cofs Investors Trust General Cofs Investors Trust General 52,856 58,730 86,989 198,575 55.923 Desi n3ted Funds Cof5 Investors Trust - Fabric Fund Step Stones Fund - bank account Women's Group Fund bank account Brucefield Guild Fund - bank account Brucefield Sunday School Fund - bank a/c Brucefield Toddlers Fund bank accouni 13,316 330 504 731 126 918 370 598 15,925 Restricted Funds Cofs Investors Trust - Manse & Sanctuary Cofs Investors Trust - Manse (Provision) Fui Brucefield Flower Fund 8,636 2,808 175 11,619 226,119 56,891 25
Whltbum Burnfle VallEY INorthl Pari5hChui¢h. SC024L54 Whitbum 8urrtfleld Valley INorthl Church of Scotland Iscottish Charity Number SC0241541 Year ended 315t December 2024 NOTE 18 - Union of Churches 2024 Ilestrlcted Funds Bequest fund Manse & Sanctuary Fund Flower Fund Manse Fund 3.014 8,207 175 2,668 14.064 Unrestricted Funds Guild Sunday School Toddlers Fabric General 731 126 918 33,460 134,S02 169737 183,801 NOTE 19 - Investment Income Unrestricted Restricted 2024 Total 2024 2024 Dividend5 General Income Fund Fabric & Main Income Fund General Growth Fund 414 10,939 86 11439 414 10,939 86 11439 Interest General Manse & Sanctuary Fabric 2,338 2,338 429 1,917 140 429 1,917 140 Manse General 5,445 7,783 5,445 10,269 2486 Total Investment Income 19,222 2486 21,708 26
Whttburn Burnlidd Valley (Northl Par15h Church. SC024154 Whlttsurn Burnlleld Valley (Northl Chur¢h of Scotland Iscottish Charity Nurnber SC0241541 APPENDIX Year ended 31st December 2024 FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF THE CONGREGATION 10130 Whitburn Burnfleld Valley INorthl Consolldated Fabric Fund CAPITAL ACCOUNT 2024 Credit balances held at 310ecember at cost 35,421.70 Market value of balances at 31 Decemb@r 35,421.70 REVENUE ACCOUT Credit balance at 31 Oecember 4,262.90 TEMPORARY ACCOUNT Debit balance at 31 December (1,5121 Individual Fund Purpose: EXPENDABLE 2024 Credit balance5 held at 31 December at cost Market value of balances at 31 December PERMANENT ENDOWMENT Credit balances held at 31 Detember at cost Market valLte of balances at 31 December