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 p￿tL)raI carL ol- IhL L()nbyr¢batii)n
I'i)LU% ( )ut￿L￿d .1 Lam Miih ihL purposL" ()l- de￿￿.1￿pin￿I 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￿.()Iv￿d 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 lh￿ilY shop or ic) the ongpoing ap￿￿1 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 ha￿e ¢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 ￿l￿p4¥.
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 'll￿esher. 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..edne￿1a￿ 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 t￿L{l￿7￿. -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)<mLe VTgP¢mi%¢d b). the SmilL" Lentre held in Bro.xburn Church hall. wilh th¢ mone) raised going lo
li%Y. l'h¢￿ evenls raised around £8011 in totsl for The BLSY Projeci.
In the second hall" of the vear BUSY has ¢onlinued Iii rijn IhL. l.ego cluh and drop-in on Wednesday and
'll)ursdai. lunchtimes at Ihe klcadcmv. In addilion.
ILd leadership trdinin¥ with a ¥roup of senior pupils
and the J. have run lunchiime biroups for N ounb7er PUPAIJ. l.kis has been N'cTr succ¢ssful. ￿1th 4 broups being run
bv SLninr pupils each Nqi)ndJN' and Tue￿aN..
A g7ruup ()f v()UDg people ￿.￿nI ali)n¥ tu the Mdgnilude Il'orship night in Edinburg)h and ￿'ere encouragFed I
learn more aix)ul the sernion on the mounL k hich ihcv had b¢cn studl'ing in Engagc on W'ednesda￿. evenings.
Hannah has visited ihe 1>7 pupils al Kirkhill Primary to tell them about l.nday Youth C lub. this h&s added to the
groi%'ing number cil- ￿oung, people coming lo Youih Club on Friday's. ￿ ill .11,,
11 I Il .Illiiidees in December
bLingF nlw ti) thL Projecl. -fo InCre￿e capaeilN' ai ihL Frida￿. Youth Cluh.
lias been emploiLxI
as a sissional >"ouih Horker sincc Noi ember and il is hnped hc Mill continiii 11 E)rk Iiiii li lili in thc ncH' i'¢ar.
Inadc an update vidc() about the BUSY projecl lo show. in the churches. In DecembeT IIUSY had a
u¢Lc"%%lul trip inio th¢ Christm&s markets and ice skaling.
Laves the BL.SY Project ai the end ol. Januar). 20?5 ￿ work at the Ni alional Galleries. She ha5
bLLII LiiipI()VLd I'he BUSY Projcci for I I vcars. Plans are no￿, being discu55ed io rcLruil anoiher Youth
IN'c)rker to continuL io work alongside the volunieers and conlinue the ProjeLI ￿ I4.¢ approaih our 20->'ear
anniversarv in Augjust
BUSY events average w'eekly aitendance:
Enbiage bible study
Drop-in Thursdal's - 16
Friddy Youth Club- 24

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 mem￿rS 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'ums￿nCes.
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 a￿ailable 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 meM￿r$ 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 0￿1 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()n￿g￿al1ons 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 i￿Treed to
compl¢i¢ th¢ insuranii. li Iiik ,Il Illi s,Il',IL' I Illli .illil 'li¢ i)Id kitchen dI￿bl￿d 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 Se￿eral 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 li￿e slreaming unlortunalcly dL'i'¢lo￿d 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 SLotw￿le (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 Ca￿led forward.
()IleringFS this vear up b). £53 in [￿.0 enTr¢lopcs and Sthnding Ordcrs. and up £?15 in O￿n PlalL. ￿.hICh 15
hI￿,h￿r 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 c￿entS 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 oper￿Ing surpluses. Desigvnaled lunds will be
uiilised as rcquired in lulure.
Statement of TrU81e￿ Re8pon$ibiRities
Th¢ mvmbcrs of ihL. Kirk SLssion prepare tinancial sLqicmenis which gil'e sul'licieni de￿11 io enable an
apprcciJlion ot" thL transaclions of the ChurLh during the finanLia] i ear. The rnem￿rs of ihe kirk Session are
re%rMin%ible Ii>T keeping proper accounting records w'hich, on request. musi retleci the financial wsition ot. Ihe
Church ai (hat lime. This musi be done io ensure Ihai the financial siaiements compl)" ￿1th the Charilies
Truslcc (Scoilandl Acl 2005. Ihe Charilies ALLuunis' {SLoildndl Regulalions 21￿0 {as amcndLdl and IhL
RL'gFulalions Anenl C"ongregational Financ¢ appro1.¢￿ bi, lh¢ (¥cncral Ass¢mbl%' of th¢ C hurch of SLOtland in
2007. Thev are also responsible t-or safeguarding the assels ol. the Church arKI must take reasonable steps lor the
pr¢i'cniion andlor dclcclion ol- t-raud and other irregularilies.
Approi'ed bv the Trusiees and SiLined on their khalf.
I)ale= 16 March 202$ 1

Uphall South P#rish Church of Scotland
Independent Examiner's Report to the Trusltts of L.ph*ll.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 ex*min¢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
F￿nd
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 eX￿nSeS 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%
GI￿111￿￿ 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(l￿d 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 sti￿ndS 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 SliF￿nd 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 inCu￿ed
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)ce￿4 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()VLllllI￿CL 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¥innIn￿l 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 Rl￿LIPL% and Paym¢nLs per ihe Receipls and Paymcnts Accowil.
A￿D
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.