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 wintht￿rgh 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. cU￿entlY 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 a9￿9(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 Gr￿p 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 dc￿Ene, 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 ￿ngSca￿l
Church on the first and third Sundays and in Abercom Churth the ServI￿S 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 thr0ugh￿jt 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 FaCebc￿k 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 Se￿1￿ 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￿ H￿se or the Chur¢h. Some
people did work on plastic canvas Ma￿ng 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 wlr￿hbUrgh Church w￿e d￿Orat￿a In D&ember by the Coffee and Chat, the
Gardeners, Church members arKI WinchlJJrgh StK)rts a￿1 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 cOm￿Y 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 tn*tees 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 ac￿rdanCe 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 ￿Chb￿rgh 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
F￿rtdS
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..
EXcessllDèr￿rtl of Recepts 0￿r 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 Part￿S
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 deYebpry￿n1 of the Winchbulgh chU￿h
Collections for Third Partles: This fund vrds crnaled for the pil￿ose of hokjing and di8p8rsing donations
made bv the conareaalion for third Dart￿s.
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 DOnat￿lnS
Ordinary Offerings (Open Platel
Other Offerings, Donat￿nS 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 D8￿mber
35,758
8,482
REVEN
ACC
Credit Balance at 31 December
543
2,437
13