Abercorn Pardovan Kingscavil and Winchburgh Parish Church of Scotland Congregational Accounts Year Ended 31 December 2024 Congregation No: 010131 Charity No: SC026230 Receipts and Payments
Reference and Administrative Inforniation Charity Name.. Abercom Pardovan Kingscavil and Winchburgh Parish Church of Scotland Charlty Registratlon No: SC026230 Congregation Reference No: 010131 Contact Address: 104 Tippel(nowes Road Winchburgh West Lothian EH52 6UL Prlncipal Office Bearers Minister and Interim Moderator: Sesslon Clerk: Treasurer: Independent Examlner.. Bankers.. Bank of Scouand, Regent Square. Blackness Road. Linlilhgow Trustees:
Trustees, Annual Report Year Ended 31 December 2024 Structure, Govemanco and Management Govemlng Document The Parishes of Abercom and Pardovan Kingscavil and Winchburgh were formally united on 1st February 2024. Thè16gal namè of th8 Unlt8d congregation is 'Aberca)m Pardovan lfjngscavil and Winchburgh Parish (Church of Scotiand), and the S¢ottish Charity number is 'SC026230'. From the 1st of February 2024, the Parish is adrninistered in accordance with the lems of the Unitary Constitution. A seNice of Uni¢M was held in winthtrgh Church on 1 May 2024. Recruitment and Appointmènt of Trustoos Members of the Kirk Session are the charity trustees. The Kirk Session consists of the minister and the elders. The minisler is elected by the ¢gregation and induded by the Presbytery. The elders are chosen from those members of the congregation who are considered to have th8 appropriate gffts Th Kirk Session Is chaired by a Moderator and this position is occupied by the ',vho was appointed Interim M&lerator on 28 April 2022 by Presbytery. as appointed locum Minster in the parish serving k and each Sunday. as admitted as an Ek1er on 11th August 2024 to the Kirk Session. Organlsallonal Structure Normally the minister. cUentlY the Interim M(Klerator, Is Moderalor of tha lfjrk Session. the Kirk Session is restK)nsible for all matters, spiritual affairs, fjnance and propety of the Church. The Kirk Session a99(1 to have regular ffleetings on the 2nd Tuesday of January, February, March, April, May. June, October, November and December and the 1st Tuesday in September. to commence at 7.30pm unless olhefwise slated. It does not meet in July and August unless requlred. The minutes of these meetings are in the Kirk Session minute took (loose leaf fomat and tound when required>. During the repair and refvrbishment project a Working Grp has been establlshed to oversee the project. This group is currenuy acting as Ihe Property Committee. The process for r81easing Abercom Church was started latè 2024. Objectlves and Actfvltles The Church of Scotland is Trinitarian in dcEne, Refomied in tradltion and Presbyterian in polity. It exists to 9lortfy and to work for the advancement of Chrisl's lfjngdom throughout the world. As a national Church, it acknowledges a disb'nctive call and duty to bring the ordinances of religion to the people in every parfsh ol Scotland through a terrilorial ministry. It ¢Q-operates with other Churches in various e¢umenic21 Lxxlies in Scotland and beyond. At the start of th8 Union worship Is held In WinchtrAJrgh Church every Sunday. in ngScal Church on the first and third Sundays and in Abercom Churth the ServIS were heid every Sunday until the end of March 2024" the Kirk Session agreed that from the April 2024 the regular Services in Abercom Church would change from every Sunday to the and 4th Sundays of the month at 10.00am until further noti. The congregation in Aberu)m Parish was notified by letter regarding the change.
Trustees. Annual Report Year Ended 31 Dacember 2024 cont'd The location of services on the 5th Sunday in any month from Easter Day 2024 onwards will be Abercom, n9ScavI1 and Winthburgh thurches on rotstion at the nomial time for servlces in those churches. A car rota is in F4ace to enabl8 older and less atAe members to The congregation is served by an Ordained Local Minister. the who was appointed Locum Minisler by the Kirk Session on the 25th May 2021. to work each Sunday and hvo days per week and from 28 April 2022 as Interim Moderator. Again. much effort has g(8 into improving Winchburgh Churth to serve the needs of the worshipping congregation and the wder cc(nmunity. Our objective remains io raise suffici8nt fvnding to have tt)e weffare facilities upgraded in Winchburgh Church. Plans have been being prC(d and tenders for the work went out earty in 2024. Our aim is to add a small kitchen and a¢ssIble toilets wthin the sanctuary of Winchburgh Church. to allow for a wider range of use of the thurch and for community use. The Session continues to use the serv6 of an architect first engaged in Octoter 2021 to supeNise th8 project. Decordtion of the areas where stnjctural work bvas ccfflpleted in 2022 11 be done when the new intemal welfare facilities have been completed. At the end of 2024. approval was given by th8 Presbytery of Edinburgh and Wesl Lothian to allow application to be mada to the IcKal authority for planning ¢sent and building warrant for necessary improvements to the manse. The rnarquee has been a valuable resour for thurch and wmmunty activities and remains a usefvl space for various actmties thr0ughjt the year. Achlevemenls and Perfonnance Holy Communion was celebrated in-person during 2024. At the start of the Union there are 273 members on the Commurjion Roll and 33 on the Supplementary Roll. Children attend worship with parents or grandparenls cccasionalty. Chlldren and Young Poople. We have ¢(rated with Llnllthgow Young People's Project {LYPP) in the past, however, because of their issues with stsffing we have had no involvement with them In Wln¢hburgh Church during this year. The MissiC Hall in Bridgend however has trEen used by LYPP for family café slOe activities linked to their ywth club In Bridgend Community Centre. We also provided premises in Ihe Mission Hall for a Scottish Govemmentfunded tutoring Servi for S4-6 pupils in need of supwrt in the academic year 20234. We have developed a slrong link with a local private nursery whose thildren attend the weekly "Coffee and Chal. in Winchburgh Church. Winchbjrgh Guides and Winchburgh Rainbows meet weekly in Winchburgh Church. Winchburgh Sp¢xts and Activity Group, {toddlers) meat Monday to Thursday. during school tarm time. in the Marquee andlor Winchburgh Church. We support the West Lothian Focxjbank by donating fo(MJ items and a special donation of ollections from events leading up to Christmas was much appreciated. We also support Wlnchburgh Food Store, who have a distribution point for surplus items in the grounds of Winthburgh Church.
Trustees, Annual Report Year Ended 31 December 2024 cont'd The church website is active. the websile (www.pkwla.co.uk) and the Facebwk page are updaled regulatly, services are live streamed FaCebck every Sunday from Winchburgh Church. Over the past fLY years. an enomious number of new houses have been built In Winchburgh with further development to come, 3 new schools tmjilt and occupied. 2 of which opened in August 2022 the other open9d in August 2023. another schcol is currenly under constructlon. with some reueational facilities available to the public, so communlcalion will be more Important and challenging in the future. An invitstion was extended to all Ihree new sthods and the existing primary school to attend an Act of Remembrance, which was hdd on 11 h November 2024. The hèad teathers and several pupils from all four schLKsls attended wrth wreaths lald by them and many organisations in the community. The act of worship was led by our interim moderator. who also conducted a short service of remembrance at the Shale Miners memorial in the church grounds. The Chrislmas celebralions events and seNices were well received by the o)ngregation and others; Christmas evenls bvere organised indudin9 a Santa sleigh visit around the Parish and Santa's Grotto al Winchburgh. A special alF-age Se1 for Children and families was held w Christmas Eve in Winthburgh Church and was attended by 42 people, includlng 9 thildren. The Walchnight Servi at AberGom was attended by 33 people and the Christrnas Day serwc£ at Kingscavil by 12. Fundraising events and OPF)Ortunities were held throughout the year and some members took individual initiatives to raise funds. The £10.00 Talent Scheme was well SUPFKKtsd. The Craft Club has met throughout the year. meeting in the sessi Hse or the Chur¢h. Some people did work on plastic canvas Mang Easter. Hallowe'en and Christmas novelties; others were knitting baby blankets. baby and children's cardigans l jumpers and clothes lo dress teddies, all profits for church funds. Fundrdising events were held in the marquee and Wnchbjrgh Church. Eastsr Craft sale. Summer Fair in June. sponsored walk in September. Christmas Fayre in Winchburgh Church. Christian Aid appeal in June and paid into their own bank account. The wlThJows in wlrhbUrgh Church we dOrata In D&ember by the Coffee and Chat, the Gardeners, Church members arKI WinchlJJrgh StK)rts a1 Activity group who decoral&J the vestibule; thls was combined th Santa's Grotto. Holly wreaths were made and sold for thurGh funds. The Ftklay Coffee and Chat (coffee moTnin times there are events Artist Winchburgh Big W Art Partner5 Dementia Friendly support Group. 8) is a hub for social gathering of the mMunIty, at who has en appointed by the dropin session, a regular mcfithly nna ura Winthburgh thurch is used for public meetings.
Trustees, Annual Report Year Ended 31 December 2024 cont'd Warm Space initiatives in conjunction with Winchburgh Community Development Trust were held dunng the year in Winchburgh Church. All these events were well supported by the wider community and were finanGially very successful. As ever, we are grateful to the office bearers, members and the many volunteers who give their titne, talents and money in furthering the work of the Church, both here and abroad. We also appreciate the support of the people in our community. Financial Revlew The ChurGh end of year figures showed that Ihere was a surplus in year of £3,800 in the General Fund12023= DefiGIt of £6,593). overall considenng the Designated and Restricted Funds, there was a total suiplus of £3,23412023- Deficit of £2,683). With the union of the churches, cash funds of £9,978 transferred from Abercom Church and is shown as a source of income in the Receipts & Payments Account. This additional one-off injection of income accounts for the in- year surplus. In addition. investments of £93,591 (at market value) transferred and are shown on the Statement of Balances. The transfer of funds also included investments held by the Church of Scotland General Trustees on behalf of the congregation. the balance of which at the year-end is shown in Appendix 1. The principal source of regular income is by way of freewll envelopes, monthly standing orders and open plate. The regular giving by church members was slightly down when compared to 2023. During the year, tax of £8,550 was recovered on Gift Aid donations for both the former PKW and Abercorn ChurGh's, this makes a considerable inGrease to the reported income. The income includes grants from the General Trustees of £2304 and a release of investments of £34,618 for repairs to the Manse. There is fvrther work to be carried out to the manse, including necessary repairs and upgrading, before a new minister is called, which will have direct effect on Gashflow. Fundraising remains a challenge but one that is ragularfy discuss8d at the Session with a small but active group coordinating a number of well attended events during the year. Although in surplus this financial year due to the transfer of funds from Abercorn, the Parishes have run at a deficit for some years now and have been sustained by General Reserves, which remain above the required level as noted below but are depleting. Our biggest ongoing cost pressure is heating and lighting. wth an ongoing programme of activities and actions being undertaken to try and reduc8 this Gost. Reserrfes Policy It is the Tnjstees, policy to hold general reserves of at least £15.000. At the year end the Church held unrestricted cash fiJnds of £23.078 (2023: £19,418). The higher cash balance currently being held is in anticipats'on of the planned redevelopment work at Winchburgh Church and manse. The Church also held £21,890 of restncted funds (2023.. £22,315) which have been provided for the purposes specified in Note 2.
Trustees, Annual Report Year Ended 31 Decernber 2024 cont'd Statement of Trustees. Responsibilities The members of the Kirk Session must prepare finanGial statements which give SLrficienl detail to enable an appreciation of the transactions of the Church during the finanual year. The mernbers of the lQrk Session are responsible for keeping proper accounting records which. on request, must reflect the financial position of the Church al that tirr. This must be done to ensure that the finanaal statements cOmY with the Charities and Truste8 Invastmenl (Scotland) Act 2005, the Charities Ac£ounts {Scotland) Regulations 2(K)6 and the Regulations Anent Congregalional Finance approved by the Generdl Assemily of the Church of Scolland in 2(H)7. They are also responsible for safeguarding the assets of the Church and rnust tske reasonable steps lor the prevention and l or detection of fraud and olher irregularities. Approved by the Trustees and signed on their behalr. Dale . 11th March 2025
Independent Examinerfs Report to the Trustees of Abercom Palllovan Kingscavil and Winchburgh Parish Church of Scotland I reporton Ihe accounts ofthe charityforthe year ended 31 December 2024 whith are setout on pages 9 10 13. Respectlve responsltAlltl&s of tntees and 8xamkner The tharity's trustees are responsible forthe preparation ofthe awounts in accordance with the terms of the Charities and Trustee Investrnent (S(x)Iland) Act 2005 and the Charib'es Accounts (Scotland) Regulations 2006. The Gharity trustees C£nsider Ihat the audlt requirement of Regulation 10(1) (d) of the Accounts Regulations does nol apply. It is my responsibilityto examine the accounts as required under section 4411) (c) ofthe AGI and lo state whether parficular matters have come to my attenb'on. Basis of independent examinpr's statement An examination is carried out in acrdanCe with Regulation 11 of Ihe Charilies Accounts (Scolland) Regulations 2006. Nn examination includès a r8Vi8w of the accounting records kept by the charity and a comparison oflhe accounts presented with those records. It also includes conslderation of any unusual items or (Jisdosures in the accounts. and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequenuy I do not express an audit ODinion on the view qiven bythe accounts. Independentexarniner's statement In the course of my examination, no mattar has come to my attention which gives me reasonable (xus8 b believe that in any material respectthe requlrements: I lo keep accounting records in a[dance with Sedion 44 (1 Ma) of the 2005 Act and Regulation 4 oflhe 2006 Accounts Regulations. and I to prepare accounts which accord with the accounting records and comply with Regulation 9 oftho 2006 Accounts Regulations havo nol been mol or to which, in my opinion, attention should b8 drawn in order to enable a proper under51andirbg ofthe accounts lo be reached. Name Address: Date March 2025
Abercorn Pardovan Kingscavil and Chbrgh Parish Church of ScotlarKI Receipts and Payments Account Year ended 31 December 2024 Restricted Funds Unrestrkted Funds General Funds other Funds Funds Total 2024 Total 2023 cei Donab'ons Legacies Activities forGenerating Funds Bank & Deposit interest Inveslment income Note 47.027 390 106 47,523 48,747 12,540 40 4,137 63.744 12,540 40 4.161 64.264 6,065 24 130 390 54,812 Rental of premises Insurance Claim Transfer of Union Balance Grants Receipt5 from General Trustees Other Receipls 2.745 2.745 154 9,979 9,979 2,000 38,833 8,069 36,921 5.761 36,921 5,761 Total Rec 119,150 390 130 119,670 103.868 ments Costs ofgenerating fvjnds Charitable activities Purchase ofAssets )vernance costs 103 115,569 125 83 186 116,125 125 556 106,138 413 115,797 83 556 116,436 106,551 {Defi¢itlExcess Receipts over Payments for the year before transfers 3,353 307 1426) 3,234 {2,683) Transfers 447 (447) (Deficit)xCoss Receipts over Payments for the year 3.800 (140} (426) 3,234 (2,6831 Page 9
Aberc rn Pardovan Kin Wlnchbur h Parlsh h of Scotland R•strdel¢d FrtdS Unreslrfcted Funds 2024 2023 Gen•ral Funds Other Fund5 Total Total brought forwa 19.206 212 22.315 41.733 44.416 Movem•nt In year.. EXcessllDèrrtl of Recepts 0r P3ym8nts for the year 3.800 11401 1426) 3.234 P,6831 Bank and dèposlt balanc•s carrl•d forward 72 •t valuo Informallon Church of Scotland Investors, Twst Gro%th Unts Church ol ScotL8nd Investors, Twust Incorne Unrts Total At Cost 60.297 60.297 38.843 58.633 GKt Ahj ReceNable Llabili The accounts knEre approved by the Ktrk Sess and Financ41 Board on 11 Masth 2025 For and on bohaw of th8 SessKJn and Fiiancol Boa Sès8lon Clerk Trèasur•r Page10
Abercorn Pardovan Kingscavil and Winchburgh Parish Church of Scotland Notes to the Accounts Year Ended 31 December 2024 1. Trustee R•muneration and Related Party Transactions During Ihe year twj Iruslees receNed 1mbUr5eme[)I of expenses incurred lola11ing £321. Payment of £364 was mada in respect of phoneltravel expènses to tha Rav D&rgk H&nd8rson. 2. Movements In Funds At1 Jan 2024 Incoming Resources Outgoing Resources At 31 Dec 2024 Transfers Unrestricted funds General Fund Baby & Todl6r Group Craft Club 19.206 97 115 119.150 1115.7971 447 1971 350 23.006 83 115880 72 119 540 Restricted funds Winchburgh RedevebpThnt Fund Collection for Third PartS Special Projects Fund Investors Trust Fund 14.841 14,841 50 6,736 262 106 1561 15001 7.236 238 24 556 Total funds 119 670 116436 Pur es of Desi natod Funds There are no deswJnated funds al this time Pur ses of Restricied Funds Investor5 Trust Fabric Fund: The Trustees have set adhje funds for the rnainlenance of Church Property Special Projects Fund: This fund pmvKles financAI asssstance lo support murants now resKJing in Wesl Lolhian. This was created as a rgsult of a dOnat)n of the lale Colin Thorrwn. Winchburgh Redevelopment Fund: restricled fund is for the deYebpryn1 of the Winchbulgh chUh Collections for Third Partles: This fund vrds crnaled for the pilose of hokjing and di8p8rsing donations made bv the conareaalion for third Darts. Pagell
Unrestricted Fund General Fund Other Funds 2024 2024 Restricted Funds 2024 Total 2024 Total 2023 3. Analysls of Donations FWO Scheme (non Grft AKJ) Gift Aid Donations Tax Recovered on Grft AKI DOnatlnS Ordinary Offerings (Open Platel Other Offerings, DonatnS elc 10.449 22,277 8.550 2.792 2.959 47.027 10,449 22.277 8,550 2.792 3,455 47,523 9,806 22,461 7,546 1,582 7.352 48,747 390 390 106 106 4. Analysis of Payments Costs of generating funds Offering envelopes Garden Fete Expenses Craft SupplEs 103 103 83 83 83 186 103 Charitable activities Ministries & Mission alk)ealion Presbytery dues Minislerfs PhonelTravel expenses Locurn Costs Pulpit supply Fabric repairs & maintenance Council Tax& Water Charges Heat and light Insurance Church office expenses Organ & mus Printing & stationery Youth Ministry DonalK)ns to Charili8S Olherexpenses 30.904 660 1.062 16.552 1.365 42,810 2,622 12,175 4.599 1.425 30.904 660 1.062 16.552 1.365 42,810 2,622 12,175 4.599 1.425 16,350 446 786 9.620 888 54.482 2,582 7,178 3,793 1.672 5.490 600 796 115 569 556 1,156 796 1,040 1.812 106 138 556 116125 Other Payments Purchase of Assets 125 125 413 5. Minister's Stlpend All Church of Scotland congregations contribute to the National Stipend Fund thich bears the cos15 of all ministe. stipends and employerfs contributions for national insurance. pension and housing and loan fund. Ministers, stipends a paid in accordance with the NatKJnal Stpend Scale sthich is related lo years of seNice. Forthe year under revEw. the Stipend for thts charge was £30,904 and a further £16.552 for Locum Ministers costs Unrestricted Fund General Fund Other Funds 2024 2024 Restricted Funds 2024 Total 2024 Total 2023 6. Collè¢tions for Third Parties Christian Aid Mulanje Hospital. Mala Eart Haig Fund Donation wnade by Church to-.- B.U.S.Y. Proiect 207 233 56 56 100 100 500 600 500 656 600 1040 56 12
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 APITAL cc Credit Balances held at 31 December at cost 23,652 5,904 Market Value of 8alanGes at 31 D8mber 35,758 8,482 REVEN ACC Credit Balance at 31 December 543 2,437 13