HE URCH OF COTLAN ALDER RIG EN RCH RECEIPTS AND PAYMENT ACCOUNTS 2024 Congregation No. 171086 Charity No. SC 030492 Page 2 Reference and Administra . nforrnation Charity Name Caldercruix & LongrEgend Parish Church Charity Registration Number SC 030492 Congregation Reference Number 171086 Contart Address Trustees PerAttached List Principle Officew Bearers Minister Sesion Clerk Clerk to Board Church Treasurer Independent Exarniner 8ankers 5antander Poge 3 The Church f Scotland- Caldercrulx & Lo Accounts for ear end 31st December2024 end Parish Church Narne of Klrk S@ssion Con re tional Board Mernbers Po9e4 Tru5tee< Annual Re ort Year Ended 31 December 2024 Structure Governance and Mana ement Governing Document The Church is administered in a¢¢ordance with the terms of the Unitary Constitution. Recruitment and Appointment of Trustee5 Member5 of the Kirk Session and the Congregational Board are the charity trustees. The Kirk session are the elders of the church and afe chosen from those members of the churth who are considered to have the appropriate 8ifts and skills. The minister. who is a member of the Kirk Session. is elected by the congregation and inducted by PfèSb￿ery. The Congregational Board is appointed from within the congregaiion and membeis of the con8re8ation are inwted to nominate individuals who are believed to have the skills and commitment to contribute to the wnanagement of the affairs of the Church. Board members are then appointed at the Annual Stated Meeting and serve for a period of three years after which they must seek ré-election. Organisational Strutture The Congregational Board is chaired by the minister aThd have e￿ht scheduled meetings per calendar year. Certain responsibilities are delegated to the Finante Cornmittee and the Property Committee as appropriate. The Kiik Sesston also hold eight meetings per year and is responsible for spiritual affairs within the Church. Oblectlves and Activitie5 The Church of Stotland isTrinitarian in doctrine. Reformed in tradition and pre$b￿erlan in polity. It exist5 to glorify God and to Work for the advancement of Christ's Kingdom throughout the world. A5 a national Church. it acknowledges a distinctive call and duty to bring the ordinances of rel￿10n to the people in ￿ery p>rssh of Scotland through a teiritorial ministry. It co-opeiates with Other churche5 in various ecumenical bodies in Scoiland and beyond. A weekly service is held on a Sunday at 10am and bs open to all Member5 of the public. Sunday Club on a Sunday is children dependent howevef the Sunday club lèaders are currently helping on a Rota basi5 With the One Way Club on a Tuesday. whilst there is no regular Sunday Club all young members of the church aciively participate in seNices throughout the year. We have various children'5 groups meeting on a weekly basis during school term,. One Way is for children aged Primary 4-7 and meet on a Tuesday with 16 kids attend on average Due to falling numbers the Boy'5 Brigade finished in May and did not festart after the summer. Gir15 Brigade meet on a Monday and turrently there avera8e 8 Explorers and 4 Juniors. Mums & Tots meet on a Thursday morning for prtrschool thildien with average 10 per week. A dance class started on a Thursday evening The ladies group also restarted thi5 year with monthly themed meetin8s on a Ftiday Ni8ht. There 15 3 Prayer Meeting weekly in thè church and we also have a Pastoral Care Group who visit member5 of the congregation wtho cannot make it to church on a Sunday. Poge5 Achievements and Performance The Congregation MeMbe￿hIp 15 109 at end of December 2024. Sunday morning services are held 52 week5 of the year. In 2024 the average attendance was 30140 members each week. The One Way is run by a volunteers from the church on a Tuesday ni8ht for P4-7. Currently there 15 24 names on the register with an average of 16 attending each week. The minister engages with the local Primary sthool * speual 5erviceslassemblies. We have a Girls Brigade which has 12 Explorers and 5 Juniors on the register. The Boy's Brigade did not resume after the summer due to dedine in numbers. All our youth groups are open to all children wrthin the wllage. The finance committee continue to come up wtth ideas to increase weekly offerings. We encourage all members to sign up for FWO & Gwft Aid. The congregation always respond well to financial appeals. The minister also intimates regularly for extra volunteers to help wrth the various artivities within the thurch. Financial Review The principle source of income is from weekly offerings. This is Collected via Open Plate, FWO envelopes and Online Dollations. Overall we saw a drop of £1.8￿ compared to 2023: Open Plate EISOO120231, £1165120241- Decrease £335 FWO Envelope5 E24730120231, f 22915120241- Decrease £1815 Onllne Donation5 £6230120231. £6580120241 In￿eaSe £350 Totals= £32.460120231, £30.660120241- Decrease £18(KJ A retiral of £160 wa5 raised for Poppy Scotland There was an increase in Donations to Fabric Fund whith 15 made up of a monthly retiral,- £574120231. £761120241- Inuease £187 Fabrlc spending this year inueased from £1029120231 to £2098120241 The main expen5e5 included a 80iler Repairforthe churth and ongoing boiler maintenace for the Church Hall. There is EO.(KJ cost for Pulpit Supply due to the Worship Team leading services in the minister's absence. ReseNes Pollry It is the Tru5tee5 policy io hold reserves of approximately three months expenditure induding designaled funds. At the year end the Church held restricted rash funds for.. Fabric i£o.ooI and OrganlKeyboard Fund1£4751- ThÈrÈ is also £354 remaining from the Coronaiion Celebrations. Page 6 Statement of Trustees. Responsibilities The members of the Kirk Session/Congregational Board must prepare financial statements whieh 8ive sufficient detail to enable an appreciation of the trdnsactions of the Church during the f1nancial year. The members of the Kirk se55￿nIcOnEre£ati0nal Board are responsible for keeping proper accounting records which. on request, must reflect the financial position of the Church at that time. This must be done to ensure thatthe financial statements complv with the Charities and Trustee Investment {Scotlandl Act 2005. the Charities Accounts Iscollandl Regulations 2006 and the Regulations Ar￿nt Congregational Finance approved by the Generdl Assembly ofthe Church of Scotland in 2007. They are 3150 responsible for safeguarding the a55ets of the Church and must take reasonable Steps for the prevention and/or detection of frdud and other Irregularit￿S. Approved by the Trustees and signed on their behalf, Session Clerk Date 11 .01 Poge 7 ort of the Inde ndent Examiner Respect1* responsibilities of trustee and exanxner I report on the accounts ofthe charity for the year ended 3tst December 2024 Respective responsibilities of trustees and examiner The charity's trustees are responsible for the prepartlon of the accounts in accordance with the terms of the Charities and Trustee Investment Iscotlandl Act 2tK)5 and the Charities Accounts Iscotlandl Regulations 2Crf)6. The charity trustees consider that the audit requirement of Regulatlon 10(11 {dl of the Accounts Regulations does not appty. It is my responsibility to examine the accounts as required under sertion 44111 (cl of the Att and tostate whether particular matters have come to my attention. Basis of independent examlnerfs 5tateTnent My examination is carried out in accordance with Regulaiion 11 gf the Charities Accounts {Scotlandl Regulations 2￿6. An exarnination indudes a review of the accountlng records kept by the charity and a comparison of the accounts presented with those records. It also indudes tonslderation of any unusual items or disdosures in the accounts. and seeks explanations from the trustees concerning any such proviije all the evidence that would be required in an audit, and conseouentiy I do not expre55 an audit opinion on the view 8iven by the accounts. Independent examlnerfs statement In the course of my examination. no matter has come to my attention which gives me reasonable cause ro believe that in any material re5pectthe requirements- . to keep accounting records in accordance with 5ettion 4411) lal of the 2CQ5 Att and Regulation 4 of the 2006 Accounts Regulations. and . to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which. in my opinion, attention should be drawn in orderto enable a proper understandlng of the accounts to be reached. Date '. Po9e 8 Caldercruix & lon end Parish Church. rhe Church of Scotland. Recei ts and Pa ments Account forthe Year ended 31 December 2024 Unrestrlrted Funds Restricted Funds Total 2024 Total 2023 2024 Recei Total Lknnatio Note. 32.960 761 33,721 40.46S Extr• Ordin•ry Intome Weddit)gs/Funeral General Donations Interest Special Collection Donations TOTAL RECEIPTS 21x1 2197 1108 135 1.108 135 160 35,124 160 921 1,787 44,749 34.203 Pa Cost oFgeneTating funds Charitable ActNillÈs Upkeep of Buildings Mi55ion Fund Payments Special Collertlons Dlsbursed rnents Note 21,144 21.144 2,098 56.448 1,029 2.098 160 160 1,671 TOTAL PAYMENTS 21.144 2.258 23.402 59.148 EXCESS OF RECEIPTS OVER PAYMEKfs IbeforeTransfersl 13,059 -1.337 11.722 14.400 Transfers 1.337 1.337 EXCESS OF RECEIPTS OVER PAYME￿[5 14.400 Poge 9 Idtmix & The Chuyth pt *oVaThJ. nd (huth. si•t*ment ¢Jf B•l•nces tor the r ernled 31 December 2024 Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 Total Fupd5 2023 Bank & Oep05it 8alan￿5 bn 1262 828 17,491 Movtment in Ye4r Excess of Receipts Dver P4ym•nts for the year Bank Balan￿5 clf 11,722 11,722 14.4LX) 828 Glft Aid ReceNable Li8bilrties Outstandin8Gr¥oinK to Grow Contrfbutlons 2024 28.423.CQ The accounts were approved bythe Klrk and Congre8ètional Bc*rd on For and on behalf of the KirkSe5sion and Congregationèl Board 21.01.zg ssl&m aerk ro•sur•r Puge 10 C•ld*wcNiM & L<* l. TruJtee1s R•mun•rnilon •nd Expw One trustee tEINed expenw tOt￿ling£S7610 (Dver travel expenses, telephone & printlng. Oth•r 5ep4rnte￿ reglsiered charw Iru5ts•tc Plo Tnjstee ha5 CQDtrol of any other re8lstered charfjty ortrust. IstJ•wry Reobts P4T•Tf4wts Trnrth 3tst t*cember 2024 UnresirfLtsd FurKts Congregaiional AIC Gener41 Fund 2262 21144 113371 13984 Restrkned FunJ5 Fabrlc Account Organ/Keybtyard 761 1337 47S 475 Spedal CoHe¢tioNs Speclal Collettions- Poppy￿￿tIa￿l Corfllatlon Celebrations Totri Funds i&) 354 354 14812 35124 Pu oses ol Restricted Funds Fabric Fund . These funds are hell for ￿pair and maintenance of tre d4￿￿h propety. Qr8anlKeyboard FUTr& To be held forupgrnding keyboa Special Collertions.. These funds are raised throughout the sta¥for 3rd t￿ties. Endowment Fvnd&- No endowment bjnds ¥e held by the Churth. Poge 11 C•ld•rthil & d Plrlsh Ch Unr•rtdrt¢d R•strkhd Endowment Fuhd8 Funds Funds 1024 2024 2024 Totsl Funds 2024 Total Fuh 2023 FWO S£lieffle (Non Glft Aldl FWO Scheme IGrftAldedl FWO Onllne (Glh Aldl FWO Onllne (Non Glft Aldl Tax RecoverÈd on 61ft Ald Oanatior6 Ordlnary Offerln85 (open platel X)33 Donations b•nk*d 2024 8,706 14,ZLY> 8,7C6 14,2 8,745 ,985 5.710 520 7,431 I,s 520 L820 1165 520 1,820 1,165 c Fund Donatlons Ilnc. retlral offerlnlsl 761 761 761 761 574 574 Mt551oD Fund Donatlons Roof F Donatlons rdF Donations 761 Poge 12 Iderthilx & ion Churtth of Stotland nd P•rlsh Churth. Totsl Funds 2024 Total Funds 2023 otqs to the Attt4unts Unrestrlcted RÈstrld•d Endowm•nt Funds Funds Fund5 2024 2024 2024 Anal Is of Pi •ftts Investrnpnt Managers Fees Offer1￿ EnVelo￿S 2024 Charlt•bl• Adl¥ttle$ Mlnlstrie5 & Mission allocation Presbytery dues Mlnisters Expenses Counol Tax (Rebate from 20231 Pvlpit Supply Organist aeanin8 Heat and knght ljohr￿t0n Oilsl Brit Gas IHall Heatirsgl Vodafone Payment (Hall Telephont & BB) Insurance Printing, stationery. PD5tage & telephone Chubb Fire Ltd. Misc. Expenses MAD in Smtland CCU Io)pyr￿ht litsn￿l 2.ICQ 1.025 576 -568 2.loj 1.025 576 -568 30.608 1,047 576 4.650 3.385 2,310 3,554 1.749 420 3.421 3,385 2.310 3.554 1,749 420 3,421 3,030 3.120 3,354 1,164 3,254 241 202 202 4.088 528 134 2.476 134 2.476 556 556 Upkeep of Bulldlnp IF•brfr Fund) Pentland Oil (Boiler Ropairsl HA Ligget IGardenin81 Britrish Gas (Manse Electric) Elrnwood (Boiler Repairl Clark5 IM)Nse Rood Repalrl Elmwood ILadiesToilÈt Sink) 591 7¢X) 591 7Q) 96 750 IB3 367 240 2(X) 367 240 2CX) Go¥•man¢• Costs Independent examiner's fee Mlsslon Fund Oth•r payments Purtha5e of assets Purthase of Investments Caldercruix & Lon ri end Parish Church. The Church of Scotland. Notes to the Accounts 9. Ministry & Mlssion ContributSon By the 31st Decernber 2024 the Church paid contributions of £2100 of the £30,523. 10. Ministerfs Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all minister's stipends and employer's contributions for national insurance, pension and housing and loan fund. Minister's stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend lin the 5th and subsequent years of servicel- £38,884.