The Church of Scotland Uphall South Parish Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS Year Ended 31 December 2024 Congregation No: 0201611 Charitv No: .SC0242$4
Reference and Admini5trati&'e Information Charity Name: Uphall Sc)uth Purish Church of Scotland Charily" Regislralion Ni O-. SC024255 Congreg7alion Retcrence No.. 0211160 Conlacl Addrcs5.' 90 Woodl'ille L'o)urt IIR()XI>I IRN L145? 51.R TRUSTfr:LS Kirk Sc88ion Principal OffJ¢¢ B¢arers Minister- %Lssion Q'lcrk- Tr¢lSUr¥r.
Independent F"xxminer Ilunkcr¥ R£)I'dl 14ank of Scotland NLwbridg)L IA I lJrdl)Lh 30 ()Id l.is1()n Ri)ad NI."W'BRIDGE
Trustees Annual Report Year Ended 31 December 2024 Structure, Governance and Management Governing Document The Church is administered in accordance 'th the Icrnis of the Unilary, Conslituiion. R¢¢ruitment and Appointmenl of Trnstees ThL Kirk S¢s%i()n mLmbcr% (Irc ihL' sol¢ iruslLL'S and are ihe elders of the C huTch. chosen from thosc members wh() iirc L()nsidL'red Ic) havc the appropriaie gifts and sk'ill%. The minisler, who is a member of the Kirk Session. is cILLILd by Ihv ¢onbire¥ation and induLied by the Ilresb)'ILr)'. Or%Ani$ytional structure 1'hL. Kirk Scssi()n. whiLh mLYts Icn limL'% a vcar. is resp()n%ible under Ihe Ilnilary C()nstilulion fi)r IM)Ih spirilual and malLrial alliirs within IhL C'hurch. It has ol'ersibht ol Ihree IL'ams l() w'hich il r¢mil tasks as appropriJle. ',iILh IL41n) hd.% a r¢mil and u C'onvLncr '1[h IhL Mini%lcr and SL%%i()n C'ILrk as ex i)Ilii'ii) mLmbcr%. ThLfL' arL thrL'L ILam%: l.ocus Upw'ard .1 eam wilh lh¢ puryx)se ol"dcvelopinbF the worship life of ihe ci)nbirLgatii)n: Fi)LUS Inward -1 eam wilh thc purws¢ ol"deN'elopingi the ptL)raI carL ol- IhL L()nbyr¢batii)n I'i)LU% ( )utLd .1 Lam Miih ihL purposL" ()l- de.1pinI oulrL'aLh and communiLalion strategics within Uphall %()iiih parish i() IhL' widL'r ci)mmunily. ()hjectii'e%. 'hL C'hurLh of Scotland is l-rinilarian in do¢lrine. RLfomicd in Iradilion and l?re%bvierian in p()lily. li L'xisls lo bpl()ril>' ( ii)d to Miirk li)r IhL' adi'anLLmcni c)I' L'hrist's Kingdc)m thrÉ)ughoul ihL wc)rld. As a national ChurLh. il aLkn()wlcdgyL4 a distin¢live call and duly to brinb Ihe ordinan¢¢'s ol. rL"ligiji)n Ic) the 'ople i)I' cvcry pari%h of L()ll&d Ihr()ugh J t¢rritorial minislry. 11 co-operates with oiher C'hurches in various ¢cumcnical bodiLS in %LÉ)Iland 4ind iK'yond. Activities Foeuy Ilpwxrd Report 'I'hL gir()up MLI lil org1&15¢ a Pral'er and Praise service &8 part ol-lhe H(Trlv Il'¢¢k services. 'This tnnk place on Mc)ndav 25, MarLh. -I'he l()Lal ¢hurchL'S werc In.()Ivd by rL"ading or %ayingi a prdyLr. Tea and ¢c)IleL WLre sLrvLd in the church after Ihc 5¢fviLe. It is nice to have ihe OPFK)rtunil>' lo provide refreshmeni% in Ihe L.hurch nc)w thL llLW sancluar). spaLc ha% linishL.d. Th¢'rL' a joinl I larvcst rYlle with Ilrc)xbum. Siraihbr()ck and Uphall churche5 illl cc)ntribuiing. -I'his look plaL¢ in OLlober and v¢r)' well attendcd. 'l-hLfL' arL alsii j()inl services OVLr thc FL'NIIN'L PLriod. Focus ()u¢word Team. Al()ng¥ with Ic?Ik Irom %trdthbrock church a new venture was 8thrted this year and a 'lknTifi shop. running m()nthly. opLnLd t.or the firsl timc in our hall in April. li been well supwrtcd by Ihe Lommunity and tl is gy(}()d lu build up conneclions wilh pe()pl¢ who would nol nornially come into our building. 11Je moncy raised tr()m IhL rLlreshments has been donaiLd io four charities. Clothing or items unsold ar¢ donaled io Srili'ation Arniy. IILihany. local lhilY shop or ic) the ongpoing ap1 in Lhurch for items for rLlug>ees. We ask Ic)r fL¢dbaLk rebiularly Irom those 'h() atiend and also from ihL volunleers and ha'e sct monthly dales up io June 2025.
Trustees Annual Report (conl.) Year Ended 31 December 2024 I'he church pral'cr l¢all¢t is dclivered monthl). to those people whii are housel)ound or nol on th¢ email intimalion lisl and nol atlending church thus mainlain some conLqct. Cards are sent lo people at appropriale limes. We hae ¢xl¢'ndL"J LuntsLt with the local Care Homes by supplving home baking for thcir coflee mornings. helping with craft aftcrnoons and taking addilional ThiLes hen K.d. The representaiives from three Church of Scoiland churches in the area hav¢ again vncl quancrly to di8CUS. c)utredlh. Six collce mornings have en organised b!" the communilN'. Ai the thrL"e mosl rLceni ¥()l-ILL mi)rninil madc ilcms lo boosl church lunds. A C'hri%tian Aid cot7ee morning il'as held Tn Mav and Christmas Fest in Noi'ember. EK)th organis&J by a small iroup Iriim the I.i) C hurLh ill" SLiTrildnd ChurLhes in Llphall. The l.ighi C'lub in Uphall Primarv has Lontinued H'ith nine children attending¥ each 'eek. Scriplure Union malerial is t-o110,cd mosi ol. Ihc iimc ihc childrcn rcswjnd w'cll to il. l-he church railingis are still beingy d¢Yorated lo suil the seasons i4-ith m051 display's having been rCne.ed this ycar cg 200 ncw )ppIL and ?011 neH' 4noM'llak hai'e ken made. 'reath$ made trom k'nilied pPleS and also from knitted stsrs hai'¢ donated io local care homes. Serk'?ces are being) delivL'r¢d regularl!, in the four local care homes and exlra seTh'ices hake also been dsked lor and tak'en ie a Remembran¢c 5eTr'ice. ts4'0 C"hrisTmas ser%'iccs and two C'arol singing afternoons. Several crnft al-lernoons hai'L d150 takL'n pldLe in Smile Centre ii'hen the leam going in giet more time lo sit and chal with the residenis and stsfl'thL"rL"lurc" building relalionships. Home bak'ing is tsken in regularl). which the SIdents ¢njoN'. and thcsc arc 'ell suprK)rted bj church tolk and i)mc ladies from church haN'e been selling hand F()cu.s ITr.rd "I'eam. TIIL Ilibli %iiid ) l)a% Incl on -Thursday mornings for block.% (Il- h-x 1% LIK.% Ihri)LsLphoui ihe ye. Thanks lo lor leadingTr this. For some ol-the )Ldr led ihe studv. wilh qUiJlii)iib loi" disilAJJlOI). I group has a regular attendance ot-afvwid l J lp4¥. The BIISY Project In Januar%, l ? "oung people. along w'ith some of the volunteers from 11)c BIISY Projeci wenl lo a H'eekcnd Lamp dl Lendrick Muir wilh Scripture Union. Hannah 'llesher. our Youth 'Orker. returned lo work after her maternity lea%'e in F'ebruary. Weekly aLIiVilies in ihe sch(x)l. 'lThe ()pen l)oor and our church hall )ntInued duringj term time. Duringj the Easler holidal's Bl.'SY ran a stud%. space. a craft workshop. a Legio workshop. a trip lo IL'n-pin ,11ftg and a g¥aming nighi. In the summer lerm 111 ISY conlinued to 'ork in the Academy, having an inllthble al the aclivilies day. visiting RMF. Ll&gses running a C Al.M menthl healih group for seniors. Duringj Ihc summer hi)lidaN's Ell',Sl' ran 'frip 11..edne1a s. .4ctii e Thursdal's and CreatiN'e Fridal's. Hannah wa5 at IhL. h()lida}" club run bv Ihe churches in Uphall Souih C"hurch ei'eTr' daN'. l-his verv positii'e. EILI%Y ran a ddv irip iu MagFnilude (a summer Youth Feslii'al held ai Lendrick Nluir)- li w'as a byredl SUCLe55 and iherL' drL' li Il" tlii M'holc Icslii'al in the summcr ol- 2025. In .Augusi thc Il'c8t l.oihian regional worker for SlJ Scoiland and inc manager. left liTr tL{l7. -l.%1 %l.Iii11ii1sliTrr 'it his ihurLh in (ilenr()Ihes. jund1h Idlc 1% dLIiTlb E'.&%1 .1 i,Iiii IL,'ILILr dnd is Lurrentlv I l)L manager.
Trustees Annual Report (eont.)
Year ended 31 December 2024
In Sepiembcr a quiz nig,ht to raise monev for BL SY was held in the VoluniLer Arnis and in November there
was (i Tea l)
Trustees Annual Report (cont.) Year ended .31 December 2024 Praver. We continue lo produce a monthl!, prdl'er leatlel 'hIch is attached io the inlimations and so emailed to sixtN" pcople. It is sharcd i¥'ith memrS ol- Ihe Broiburn and I Iphall ('ounLil ol. ChurLhes al%() gFji'¢n I members in local Care Home& posled oul lo members who no. li%'e further away and is displayed on a noticelxjard in the Lhurch hall. In addilion tu all this il is hand deli¥ered to members nol on email and unable ti) attend church al Ihe moment due to pL'rsonal CirL'umsnCes. Sundav Serviees 9.30. am F.arli' sern.iie in ih . h.ii l .IiiJ i )11 i.INjI)ii in the sanclum.. l u.am ()nline ServiL¢ led b Communion is celebrnted ai ihese services on the first Sundd>' ()1" the mnnth an a qii,InL'rl% h.lxi I l.am Traditional Service in Church. Communion is celebraied on the firsl Sunday ol thc month on a quarterly bdSiS an inlornial Cc)mmunion lakes place dirccili, atier Ihe seTr'icc on ihc other monih5. The I l am service5 arc ni)w' broadcast live on Youtube and also aailable afileTh4'ards. 'I'his h&$ inLreased the number ol" people we rL'dLh WL*klv. Ih A joint seTh'ice was held on 13 Ociober to celebraie HaTh'esl "Ith over l 00 people attending from ihe three Church of Scotland churches in the area and donations w'ere giv¢n to the Food Bank and lo A IIAatchnight Scrvicc was held on the •4th l)ecember led by wple from 1Sroxburn Parish L hur¢h. %trathbrock Parish church and L phall South church. ttround l 00 people attended this sen'ice. As Llphall South C'hurLh i¥e are represenied on the Broxbum and Uphall Council ol. L"hurches. We are involved in hn%ting and tak. ino part in three I loli. 'eek Seti'ices and iln Advent %eTh'tce annuallk. Our mLmbcpi ha%'L IhL LhoiLY of thk'ing pan in a l.Lni Bible %tud)' by the group loo. The RemLmbranc¢ parade planning leam has meMr$ from this giroup loo. I'he group also delivers Faster and Christm&8 cards io local shops. businesses and Care I lomes in the area. ()ther Communit)- ActiJ'itie5 'e hai'e m¢mb¢rs s¢Th'ing in thc 01 tknjr drop-in ¢af¢. A mcmlxr of the ¢ongregalion s¢Trcs on th¢ BUSY ProjeLI managiemeni team and helps r¢gTularl¥' ai ihe acii¥'iiies or&)anised lor local l'oung people. 'e also support S()Y A in IIK'ir '{)rk wilh )'i)ung Ople 'hO arc coming out of carc facilitic%. S(Knc mcmbcrs visil thc local Carc homcs on a regular basis lo help 1th craft actii'ities and s¢Th'c r¢freshm¢nis. A church memher ig on the managjernenl group of the l(Kal Ilroxburn and Ilphall Museum giraup Aehiei'ement5 #nd Perforniancc 9._IOam l-.arlN Q hurch %i'n'ici.' .4I'Lrage atlendancc 15 l Oam l)nlinL. ServiLe-. AveragJe Jltendance I l am 'l'radilional %¢rvic¢: Ai'crag?¢ att¢Ddancc 40 Prais¢ Fland.. A¢rag¢ aitcndancc. 5 N'umbers r¢main low bul consisi¢ni and an%on¢ is welcome lo join us. Iwe haN"e extended inN'iiaiion5 to both Siraihbwck and Brn)xburn L()ngal1ons and hopefull!. thev 11 able to join in the nL'¥I 'ear. W'e had a curtailcd programme ol- cN'cnts this }'car... C hristmas l)inn¢r { in F¢bruaTr'. ). a Movie Nighi and a "MN'ster%, Walk" around Bo ness. Plans for a i'isit to -The Poppv Factory. were impacted bv a Ilood al their premises bul 'e can tr). again in ?025. 211?5 plans include a C'hristm&s Dinner (yes. FebruaTh' again) and hop¢fiilly a night at the opera with Edinburgh G&S SI)L]el s ""The £()rLerer L S Men s Co-ordinalor.
Trustees Annual Report (eont.) Year ended 31 December 2024 Property Report ThL rclurbi8hmcnl work h&s now. been compleied and additional toilet is operdlional. Our builder iTreed to compl¢i¢ th¢ insuranii. li Iiik ,Il Illi s,Il',IL' I Illli .illil 'li¢ i)Id kitchen dIbld toilet <we also 111)I4 l Llllilli)nal agiiiin. MN. thanks ii) É)r their help in painting the areas and li) tor laving lh¢ floorinbJ In Illi iil,I k Ili Iiill. Th¢ camera and 5lreaminbi equipmenl instsiled in Februarv bui it has thken Seeral monlhs to gel li fully OP¢ralional due io hardware and software issue5. howeN'eT the Sunday s¢rvic¢ h&s been live slTcamingJ reliably sillLe earlv NL)fv'ember. WL. nuw hdvL in pldLe lull serviLe contracts for the boiler5 in the church dnd manse w'iih C.alden4'oods who installcd thc ncvw. h¢aiing s}'sicm. hai'e been called oul lo r10m7 2 repairs this )'&2r and one of these led io proi¢¢llN'¢ cag¢s being plaled over the tlues atlached io ihL i)Id kilLhen. The nem Pl.,. purLh&%ed io support lie slreaming unlortunalcly dL'i'¢lod a fault on the graphics just out of 'arr¢tY and thi8 had in rL'paired. ThL'r¢ has beL'n a coniinuinb, dialogvue with SLotwle (our bin collectors) this vear. Hal'ing had no problems oNcr thL prcvious 3 )'ears theN' haN'e missed Lolleclions on l O out of 26 occasions this vear which is not giood enough and li may be n¢cessary to consider allernat1.e$.
Uphall South Parish Church of Seotland Year ended 31 December 2024 Financial Review The financial figures show a defiLii for ihe J'ear of £(13.266> (2023 (£55274)) The deficil will be added to rL''c5 brought lonvard trom 2023 of £44.Oi8 and th¢ balanL¢ of £30.890 will bc Caled forward. ()IleringFS this vear up b). £53 in [.0 enTr¢lopcs and Sthnding Ordcrs. and up £?15 in On PlalL. .hICh 15 hI,hr b!, £96110I'er all. InL()me In)m I Idll l.ei.% is up bi. £904 Ls Some ot- Ihe regTular Jctii'iiies hai'e resumed and incomc from fundraising) camL to £?.051. Il'c hcld jciint fundrai.sing centS wilh Straihbrock C'hurch such as the Christmas Fest which rdised £675 and Thrifi Shops. We are still in a go(Kl wsition with regard io meeting our tinancial Iibligalii)ns. 'L haNc tinall!, beLn able io compleie the refurbishmenl of the sancluary and are slarting io bring in income from 8roup5 M iihin th¢ Lummunil>' tsking adianlalie ol- the space ai'ailable. Reserves PulAcTr' 1115 IhL truslLLS lic>. lo hold reserves of six monihs. expendilure. ljased on ihe expenditure tn these acLciun15 this amounts lo approximaiclv £311,141 (?Q23 - £18.(146). Ai the !'ear¢nd th¢ ChurLh held unrestricted funds of£30.3131?0?3- £43.579) olwhiLh £?.9181£?023- £2.7621 had beL'n dLsignatL.d. Thc rcmaining balance is £?7.395. 'fhe building ¥'ork w'as complete in 2024. I"he straieb'y is lo conlinue to mainLiin reseTres through planned operIng surpluses. Desigvnaled lunds will be uiilised as rcquired in lulure. Statement of TrU81e Re8pon$ibiRities Th¢ mvmbcrs of ihL. Kirk SLssion prepare tinancial sLqicmenis which gil'e sul'licieni de11 io enable an apprcciJlion ot" thL transaclions of the ChurLh during the finanLia] i ear. The rnemrs of ihe kirk Session are re%rMin%ible Ii>T keeping proper accounting records w'hich, on request. musi retleci the financial wsition ot. Ihe Church ai (hat lime. This musi be done io ensure Ihai the financial siaiements compl)" 1th the Charilies Truslcc (Scoilandl Acl 2005. Ihe Charilies ALLuunis' {SLoildndl Regulalions 210 {as amcndLdl and IhL RL'gFulalions Anenl C"ongregational Financ¢ appro1.¢ bi, lh¢ (¥cncral Ass¢mbl%' of th¢ C hurch of SLOtland in 2007. Thev are also responsible t-or safeguarding the assels ol. the Church arKI must take reasonable steps lor the pr¢i'cniion andlor dclcclion ol- t-raud and other irregularilies. Approi'ed bv the Trusiees and SiLined on their khalf. I)ale= 16 March 202$ 1
Uphall South P#rish Church of Scotland Independent Examiner's Report to the Trusltts of L.phll.Soutb Parish Church of Scotland I reTX)rt on the dLLounls of ihe Lharitv for ihc vcar cndcd 31 Deecmber 2024 which are set oui on page8 1 O to 15. Respective responsibilities of trustees and exmin¢r ThL LhJrilV s 1ru51L"c5 arL' re5P()nsible li)r ihc preparation of th¢ accounis in accordance with the lerms of the Chthiies and "fru%tc<' Invcslmcnt i scotland) Ad ?(Xi5 and the chariti Accounts {Scotlandl Regul¢ilion5 2006 (as amcndedl. The Lharity trustees consider ihat the audil requirement of Regulation 10( I l {d) of ihe Accounts Reg7ulaiions does ni)I dppl%. It is m). reswnsibi litv lo examine ihe accounls as required under section 44(1) (c) ol- the Acl and to staic whether particular matters haN'e come lo m) aiieniion. Bg8i$ of independent examiner's statement M). cxamination is carried out in accordance wilh Regulation I l of ihe Charities Accounts (Scoiland) RL'giulalions 2006 amL'nded). An examinalion includes a review c)I'ihe aLcuunlingy records kept by ihc Lh<irit!' and a Lump<l}n c)l- the acLount.s presented M ith thos¢ rccords. li also includes considcralion of an!, unusual items or disclosures in the accounis. and SL'eks e.xplanalions from the trustees LonLerning dny SULh matters. The procedures undertaken do not proN'ide all ihe evidence Ihal would be required in an audil. and consequently I do not express an audit opinion on th¢ Triew given by the accounls. dependenl eAamin¢r'4 st*tement In the Ll)urse of MN. examinaiiun. nu matter come lo MN atlLnlion: whiLh ¥]Ls mc reaM)ndble Lau%e lo lILI.c Ihal in an!. mai¢rial respcct ihc requiremenis.. lo k¢¢p acLvunling rLYords in acLordance '1th Seclion 44{1) la) uf Ihe OO) IlLi and Regyulalion 4 of the 2006 AcLounis Regiiilalions (as amended). and io prLptsr¢ aLcounls Vw'hich accord '1th the accounling r¢cords and comply wilh Reglulalinn 9 ()f ihL 2006 Accounis RLbulaiions las amended) hai'e nal be¢n mei. or to W'hich. in MN opinion. allLnlion should I drawn in order Ic) enable a proper undcrsthnding OÉ. th¢ accounts to reached.
Receipts and Pavments Account Year Ended 31 December 2024 10 [IDrestrieted Fund5 2024 Re8iricied Endow'ment Funds Funds 2024 2024 Totsl 2024 Tot41 2023 Note Receipts Donations LegidLI¢S Aciii'i(i¢s for Generdting Funds Hall l.ets Bank and Ik'posii Interest Retiring OffLrings In¢sIment Income 40.825 423 ?.051 1.976 423 40.8?5 423 40.434 550 1.07? 1.084 858 1.976 4?9 1.060 1.060 45.698 1.1)66 46.764 43.998 RL'ntsl of premises SalL i)f asseis SalL C)f ini'estments Grants Receipts fr()m Genernl Trustees Othi'r receipts io 500 500 i.oou 271 ?71 167 567 Total Reeeipts 212 $66 Pavments Cosis L)l- gF¢n¢raiing funds Charitable Actiiili¢s Govemance Cosis 167 59.568 167 60.516 159 267.681 948 59.735 948 60.683 267.840 Pa*'menL% rclaling to assets and investmeni moi'ements Purchases ol- fii¢d as%cts Purchases i)f investmcnts Total Pavments 948 ?67 840 F,xce5s ol receipts over pa!'me•t5 for the Trear before trattsftrs Tr4n.4fers {13 ?66) 118 (13.148) (55.274) Excey5 of receipts over payments for the I'war (13.2661 {13.148) (55.?741
Uphall South Parish Church of Scotland Statement of Balances At 31 December 2024 Lnrtltrictcd Funds Restrict¢ Endowment Funds Fnd Totgl 2024 Total 2V23 Bank & Depo¥it Balances kldnk & Dewsil balai)Ics brou¥ihi foniard. 43,579 459 44.038 99.31? MovcmeDt ID vear Li¢L'%S r¢¢eipts ol'er payTnents fr¥r the Near (13266) 118 {13.148} (55 ?74) Investments al market A$$et liifi Aid Receivable= Gifi aided di>naiions Small cash donaiions 5.798 1.1?5 5.798 1.1?5 6,835 Li8bililies Cosi Df eXnSeS not yet billed IndepLndent F.xamincr AcLruals Ichcques issued) 179 179 120 The accounls were approi'ed b% the Kirk sessi on 16 2075. For aiid on bchalf ol-thc Kirk Session.
Uphall South Parish ChurLh of Scotland Notes to the Account$ Tru.qtee Remunc'rAI iiin .1 iiil Ri liiled Party Tr4ns#ctions Durii)gi tIiL }'Ldr ho is a mLmber ol-the Kirk Session. rcccived £1,12112023 £1.0?61 12 I'ravel anij other L'xpcnses of £960 {202.3 £90111 were reimbursed l() the minisl¢r during Ihc yL'ar and nian.%L L()unLiI ()1. £9.490 {2023 £?.4181 a.% itlsc) paid. OihLr than Iho%L ni)ILd above ni) ()Iher IrustCL'S fLc¢ivLd remuncraiii)n. 2 Movement in Funds At l .lan 21124 At.11 l)tc 2U24 Re¢¢ipt4 Pmvments Tr*nsfcr4 Ilnr¢¥lric'ttd fun(14J Baiid l. und l)L%ig¥nalcd Sunda!, %Lh()ol I. und 2,4.18 480 2.glx 324 1.3241 Gcncral fund 40.817 45 ()l)o (59.411) 27..IY6 43.579 46.470 {59.715) Reytr1¢l Funds rii)H'Lr l.'und I'ahri¢ l.'und RLliriii¥ ( )IILring% Fund 3?] 3?6 1161 122 1,060 (9321 2511 459 I,0()6 1948) Endowm¢nt Total Fundi 44.038 47.536 (60.OS3) .io.xg1 Pu oses ol" Desi natcd funds )raisL Ildnd l. und.. 'I'he -l-ni%tees have sel aside lunds for musiL for IhL' band. Sunday %Lh()ol E'-und.. 'l-hc lund w'&$ no, i)nly u%ed li)r payminls 10 (ili?b411 Q'i)rc lor ihc sponsored Lhild and was closed durinbv th¢ .ar. Pu scs ol. ReslriLled F unds 1--li).¢'r F.UDd.. 'fhi5 is a tund lo prc)N'idc tl4)w'crs lor displa), durii)gTr sLrfv ILL% ()l- w()rship. Fdbri¢ Fund: 'I'his lund W( for donations mad¢ lor any largc building projccis and was closed during the YLar. Retiring QIYerings Fund= 'I'his is a fund lo IK, usLd for dc)nali()n% ID %p¢Kific charilie.s..
Uphall South Parish Church of Scotland Notes to the accounts (cont) 13 Unrestricted Funds Restricled F.ndowment Funds Funds Total 2024 Total 2023 3 Analysis of Donation8 FWI) scheiiiL {iion Ciift Aid) 5.4.1? Gill Aid d()n£lticin% 24.9(16 'rax rL¥overLd cin (iift Aid IA)natic)ns 5.79¥ Tax rL'LOVLfLitrnc711 (jill Aid. Ordiiiary i)Ilcring.' li) pluiLI OtliLr ()I'ILriiiy. dc)114ilii)ns LtL. 5.574 24,11111 24 (}()6 5,7V8 1.411.1 2.071 1.4113 2,071 40,8?5 40.825 40,434 4 Analyyis of I'4ym¢'nt¥ InvL%IIIILI)t ManaèiLr'4 I'¢¢s OIILriiig l..Iii'LIup¥s 167 167 159 167 Ch¥rit4blib Acti*itie% GI111 tl) (Jri)w PrL'%hylLrv l)ues Miiii%tLr % l.'xpcnscs Pulpit %iippl) ubriL RL'piiir% and MuinlLnanLe C()unLil .1 a. 23.189 4.35 960 23.189 435 960 4?0 960 I11)39 107 (141 2.4?8 ?,489 4.671 4.671 In%uraiiLL C hurLh ()fl i¢L F.XPLnses 2.1179 1.903 1.903 ?18 1.760 .-$()6 1,807 IIMRL Ou¢fL#Lh ()Ili¢r l..XPLI1SL% I N(Itc 7) Sui)du)' SLlI()iil and l)raib Elaiid BulanLe Ir(7111 InvL41()r5 '1'ru%l FII)WLr Fund/Rctirin¥ C)ff¢rings 1.760 9.596 3?4 124.?(19 ()85 16 932 60.515 59,5()7 948 267.()79 Governance c.ost¥ Ind¢pLndL'ni l..xaininer's fees Other l>avment5 lTrur¢ha%L i)l- assets
Uphall South Parish Church of Scotland 14 Notes to the accounts (cont.) S Minister's Stipend All C'hurch ol. S¢o(ld congregations conlribule lo the Naiional Stipcnd Fund which bears the cost ol'all minislers st1.ndS cmplo)'ers conlribulions lor natii)nal insuranLc. pension and housing) and Ic)an tund. MinistL'rs stindS are paid in acLordancL W'ith IhL' naiic)nal slipcnd scale which is relaled io vi'ar ol. SLrN'icL. l.cir ihL' I'car under rel'ie. lh¢ minimum SliFnd V¥&S £31.64? and ihe m£Lxirnum s1iP¢'nd. in the lillh and %ub%cqucnl years. £.38.884. Coll¢¢tions for Third Parties. Sali'alion Amy SILPS 10 I Ic)pe C'AI? W'alLr Aid CarL'r% i)I' Wl. Scn4L' %'coiland 143 ?00 162 ?40 130 185 1.060 ()Ihcr t*"xpen8es. 7 PA-I l L'sting SL()IH'a%lL I lou%¢.kL'Lping c'ci.I ?20 80? 47 241 1.170 14 65 30 44 6.688 195 (ia% C c)vL'r l.ili and W()rk I iSLhN N1usiL l.ight P7 141)oks /.cn Visual C'()mpulcr RLpair Modc'raior s C'hallenge IriTrni 'l'hrift Shop Tot81 80 8 Olher Receipts ()penreach REIS alancc from closing ALLount BalanLL' from Investor s Tru51 Total 150 16 271
Uphall South Parish Church of Scotland 15 Notes to the accounts (eont.) 9 Trnytees Reimburned: During ihe year 2 Truslees (2023-1) received reimbursement of cxpens¢s inCued iotalling £94112023-£17.495}. l.ib)hi FisLhv MusiL MalLridls lor old kitchen rirsl Aid supplie. I lous¢'k¢eping ()Il¢ringT envLlopes Cc)mpiiler RLpair 30 65 436 27 21 167 195 Total 941 io Grant "rhe girant 01. £51K) a5 from ihe PrL'sbylery of F.dinburgh and WLSI l.oihian for Mission. bric Repain and M¥inlen#nce A I l. irL I)r(IlLilion MLC'rackcn ('()nsiru¢lion l.Id. C'aldLN'I)()d I IL'aiing? dnd l)lumbing M411¥rials Ic)r i)Id kiiLhLn RL'pl(ILcmL'nl l."loi)dligihis To¢41 57 10.416 8$11 436 18() 1.9.19 12 ()nL' truslcL'. Christine Turnbull. is also a truslec lor the 14asics Trust.
THE CHURCH OF SCOTLAND Checklis1 for Exxmination o(Congregational Accounts RECEIPTS & PAYMENTS Pri'sbTr'tery: I&<7 LcpI 14J Congregation.. Ll ("pi A k L g Rc.+ OK 'co1Lrt*K(L Is the total income less than £250.11001 If 'Nu' thLn RLL¢ip15 P4vmcnls cannot be prepyred Du ihL anniL4LI ALL()uni% pr¥4LntLd li) PrL%hytLry lullil Il)i RLsiila¢i(In% l()r C'()ngFTLgyalii)nal finanLL of the GLllLral As.%eiiihly dnd tliL fLquifLiii¥lli% ()fihL L'hurili¥.% AL¢()uni% ISLviluridl RLbTuliJtiiins 21K>6 by %liowinb dLlui]% uf.. Trustees. Re rl Yes R¥&ri%lLrLd namL ofthL L(IngrL'g?ation CongrLgaiion's SLOtti%h Lharily numb¥r ISC. xxxxxxl lulsu lo bL' %hown oil Ir(Triil Luver ol-JLLUUlltbl- noi the tax r fercnL L"ontdct dddress DI. IhL c1)n¢b?lI0n Num¥ ()f ony()nL wh() ha% IK'L'WI il Lharily ¢rn¥ILL Ill any ¢iinL Ir()ni th¢ %lyrt (Il. IhL PLrii)d LoverLd by IIIL dLLI)unl% up io IhL dJiL thL dLLI)unis WLfL IIPPTOVLd by thL IrustLL Paniiular% <Trl' the L(?nslllUti()n (jr ¥ovcrnin¥ di)Lumcni ()I'ihc Lon¥rc¥tr4Jlj{?n A d¥4cripii()n ol. how charily tru%tees are recmited and app()iniLd Thc purpos¥s ol. thL charity Th¢ ()rgani%aiionul slruLiurc ol. Ihi con¥rc¥a¢ion A %iimmarY Élf thL main aLtiviliLs of thc congrcuTatii)n and uchicvLmcni8 in IhL PLri()d 10. A dLs¢ripliiTrn ol. thL P()IiLy thc trublLLS hav¢ ad()plLd to dci¢rniine the level of resLThes to be held by ihe Longreguiion. including.. thL Ilvcl ol. rcscrv¥.8 hcld why they arL. hL.Id thc dmouni dnd purpi)sc ()f any de%ibindted fund, dnd the likely liming of any LxpciJditurc that has been set asidL lor the tu¢ur¥ Signcd and datcd by a trustee on bchalf of all ihc tru%t¢es
Recei ts #nd Pa ments Account Re¢eipts Ni) Dondticins (including (Jill Aid tax recover) Leg?acies Granis R¢Ycipt4 fr()m fundrai%ingy aLIivi(i¢s Gros% TcccipLs from trading lunlikcly lor a ChurLhl Receipts from investmenis other than land & building.% KL'ni from Idnd and buildings RL"LfiPl% from IjLneral Trusl¢¢S Pri)LLeds Irom salL ol. fixed a%sL'¢s 10. Pri)ce4 from sale of investmLnts Split of recLiPts betwcL'n diffcrcni LalLboric% of fundq 12. C'omparative figurcs for previous year Pxvment Pdymenls IL)r luiidraising aLtivilies CJni%s trudin¥ payments Inv¢%¢mLni mdlldg¥mini costs Paym¢nis rLlatiiib dirL¢IIy io Lhdrilable aLlivilics. dc¢ailingp malLrial ilims (irants and donaiion4 r¢lating* dirLLtly to LhdrilablL acliviliLs (i()VLllllICL CV%ts rLlulin¥ iu,. Indep¢nd¢nt ¢Xdmindlion L¢gal L().4t5 #%%o¢ial¢d wilh constitutiondl matters or le¥al advice PurLha8¢ ol. fixcd a%4ets PurLhats¢ ol. invLsim¢nL Split of paymcnts b¢iwccn diffi'rlni LaiegoriLs of funds Comparative figures for previous year
Statement of Balances NIA C'ash and bank balanccs at Lnd of period iincluding amount% h¢ld ith Inve.8tors Trust Deposii Fund) Reconciliation with balances at b¢g¥innInl of period Summary of investments ai market valuation {in¢luding aTllOUllts held with Inve510rs Trust Cjruwth Inii?rne Fund%) Summary of other significant assets at valuation lif available) or cost INB must bL at valuation where valuation is less than cost} Total cslimalL of significant liabilities at period end Sign¢d and dalcd by a truslce on behalf of all thL (niste¢8 Notes to the Aeeounts NaiurL and purposc of thc differcnt funds hcld by the congregation. including any restrictions on th¢ir u4¢ Amouni of rcmuncration paid to a charity trustee or person connect¢d io a charity trustee or d slaiem¢nt thdt n() such MUneration was paid l¢xcluding minister s stipend bui inLluding Voluntary Additional P&iyment where dpprupriatel Totsl amouni of explnses. if any. paid to chariiy trustees and the numbL T ofchdrily trusiees r¥L¢Lvin&y ¢xpcnsLs (inLludingJ IninislLr's travLI. Council Tax, ctcl. Or a ststement Ihai no Nuch expen5e4 wer¢ paid. A notL detailing the arrdngem¢nts for mini5tcr's 5tipcnd DLtdil% of any ()thcr 8Lparatcly rc¥istLred charitics. tNst.¥ etc which ar ndcr the control of some 01 dll of ihL congr¢gatkon's charity tru%iccs Any lunher inforniation required ¢0 reasonably assist the reader lo undcThtand thc siatemLnt of dccoiillis Inde endent Ex8miner'5 Re orl Ind¢pLiidLnt l..xJtnii)Lr's Rcport should not be dalLd before the dale thL Tru8tce% approwLd ihL Accounts Full name and addrLSS of Indcpcndcnt F.xamincr should bc givcn Independent F.xaminrr s Rcport should be signed by an individual and not by a fimi of Accountants
Also confjrm that Ihe followin ures ree wlth cach other: No ExLLS8 of RlLIPL% and Paym¢nLs per ihe Receipls and Paymcnts Accowil. AD Exccss of Rw¢iprs and Payments per thc Stat¢ment of EJdlancLs. Toidl Bank and Dcp05it BJlan¢¢s per ihe Siaietllenl of Elaldnccs. ANI) Total I'-und.8 pLr lh¢ Movements in Funds Noic. Totdl R¢ieipts per the Rcccipts and Payments Account. AND Totdl Reccip¢s pci IhL Muvemenis in Fiinds Note. Tntal Pdyments per the RecLlPtS dnLI PayTncni6 Account. AND Total Paymcnis pcr ihc Mov¢menLs in Funds No¢c. Toial Donaiions per the RecLipl and PavmLni Accouni. .4ND Total t)ondtions per thc Andlysis uf Dvndlions Nolc.
EKamineis Commentsm LlphalLSoAth2024 accouJ)ts 1. 1 am unable to confirm the split of donations shown in note 3 but the over211 unrestricted tot81 of £40.825 is coffect. 2. No statements seen for Sunday St81S 8cccwnt. There have be8n ieguiar paymenrB Out. of £22 per month. as in previous years. Then balance transferred io main account in November. 3. Investors. Deposit Account- closed in May but Slill credited with 1 Op interest in November. The balance transfer was from a restricted lundltabricl to the main fund. Noted it is no longer treated as reslficted in the accounts. The amount concernèd is not m8terial.