The Church of Scotland ST ANDREW'S CHURCH Annual Report and Financial Statements 31st December 2024 Congregation No. 472428 Congregation: NEWCASTLE Charity No SC046120 Page l of 15
Reference and Administrative Information Charity Name St. Andrew's Church of Scotland, Newcastle Charity Registration No. SC046120 Congregation Reference No. 472428 Contact Address. St Andrew's Church of Scotland 13 Grantham Road Newcastle NE2 1QX Trustees Minister Kirk Session Principal Off ice-bearers Minister Séssion Clerk Church Treasurer Hon. Treasurer Inde pnd@nt Examinpr Bankers HSBC 110 Grey Street Newcastle upon Tyne, NE1 6JG Page2of15
ST. ANDREWS CHURCH OF SCOTLAND SC046120 Trustees. Annual Report Year Ended 31st December 2024 Structure, Governance and Management Governing Document and the Recruitment and Appointment of Trustees St Andrew's Church of Scotland operates under the Unitary Constitution as set out by the General Assembly of the Church of Scotland. The control of the affairs of the congregation. both spiritual and temporal, shall (subject the Acts, Regulations or Directions which may subsequently be enacted by the General Assembly} be vested in the Kirk Session of the Congregation. The Kirk Session shall consist of the Minister of the charge together with the Elders, ordained and admitted to the Session in accordan with the Act anent Election and Admission of Elders (Act X, 1932 (as amended) The Minister is elected by the congregation and inducted by Presbytery. Elders are chosen from those members of the Church who are deemed to have the appropriate gifts and skills. For Ihe purpose of Charity Law the members of the Session shall constitute the Charity Trustees Organisation Structure The Kirk Session, which meets at least 4 limes during the year, is responsible for the spiritual affairs pertaining to the congregation. Certain responsibilites are delegated to Committees, such as Finance, Fabric, Education and Mission but all report to the Kirk Session who are responsible overall. Objectives and Activities Charitable Purposes Our aim is to be a vibrant growing, Christian Community providing spiritual care and lov for all, including those with a Scottish andlor Presbyterian connection. We also aim to provide Church servIs such as Baptisms, Marriages and Funerals not I just for members but also the wider Scottish communily in the North of England. The Church of Scotland is Tnnitarian in doctrine, Reformed in tradition and Presbyterian I in polily. It exists to glorify God and to work for the advancement of Chflst's Kingdom throughout the world. Outreach continues to be a strong part of St Andrew's mission, as we cotinue to support local. national and internationally based charities and projects. St Andrew's is keen to continue its tradition of Mission and to Ihis end has continued to support Christian Aid and the Moderator's Charity during the Moderatorfs year in office. This year we have continued in our support of the West End Foodbank, the Refugee Cethtre and other Homelessness projects in the city Over Ihe year Ihe Craft Group and friends of the group have continued to make hats. scarves and other items Linus quills continue to be made and also w¢)ollen blankets. Hats for premature babies and other Items for the oncology units as well as a variety of soft toys are distributed at vanous times of the year and as always gifts are given at Christm•s for families in need Page3of15
ST. ANDREWS CHURCH OF SCOTLAND SC046120 Trustees, Annual Report Year ended 31st December 2024 The congregation. with its linked Chiirch a4 St Columba's Pont Street, London, continue* to be led by the Minister, the and the Kirk Session. Safeguarding is on-going and training is arranged by Presbytery. Achievements and Performance Services of worship are held weekly on a Sunday, during Holy Week and over the East and Christmas Seasons Extra Services are decided by Kirk Session. The Minister of the linked congregations leads worship on about four Sundays dunng t year and the Associate Minister comes twice a year (all of this being dependent on travd and the weather) We have an OLM leading workship on at least one Sunday per month while also workinl as a Pioneer Minister to the Velinary Communty. Our OLM trainee from last year has been ordained by the Presbyteries of England and the Channel Islands and of Europe. She is contracted to be with us to lead Worship on 8 Sundays each summer and is a welcome addition to our Preaching Team. Five Elders also lead worship and have been welcomed by the congregation and are a welcome addition to the preaching team. On the few Sundays not covered we have visiting preachers, many old friends of the congregation. Two Elders represent St. Andrew's at Presbytery. One Elder is a member and is also Treasurer of the City Centre Churches Together. The Church Hall continues to be used as a Polling Station. The Craft Group continues to meet regularly to work on our charitable activities and welcomes people who join them for coffee and company. Fundraising and social events lake place regularly. A Portuguese Church continues to meet on a Sunday Afternoon and join us from time to time for events The Zimbabwean Church now meets in a new venue. The Committee of the Mercy Group met on our premises until they moved to a central venue in November. Our City Councillor holds monthly surgeries in our premises and a Women's Group also meets once a month. St Andrew's also welcomes external groups for a¢VIlle$ during the week and the buildiro is well used. Page4cf15
ST. ANDREW'S CHURCH OF SCOTLAND SC046120 Financial Review The Session Clerk continues to encourage the use of Standing Orders and we also havt a card machine for those who prefer to payldonate directly. This has meant an increase in giving Fundraising continues and people also contnbute to Restricted Funds. We met our commitments over the year. Presbytery Dues were met in full and we also met our allocation to Giving to Grow. We en(Jed 2023 with an excess of £5,883 and a deficit this year of £1,935 at the end of 2024. Hall Rental continues and although some groups stopped due to lack of numbers, one group began a second and then a third session. Overall the premises are let for more hburs. The 300 Fund began in 2021 as we celebrated 300 years of Ministry in Newcastle. This raised over three and a half thousand pounds The Committee has allocated this to various projects and the Fund will continue to oversee this into eady 2025 at which time the Fun(1 will close. The James Gillies Banks Fund has been working lo fulfil the conditions of the Restricted, Bequest. Only one item is now outstanding and as there are insufficient funds for this part. the Bequest has now, with permission, been allocated a new name, the Audio Visual Fund and will raise funds to fulfil the final part of the Bequest. The tax recovered on Gift Aid and GASDS donation for the last three months of 2023 and the first nine months of 2024 are included in these accounts This is also a slight increase from the previous year The Church also held £10,489 of Restricted Funds, which have been provided for the purpose specified In the Notes of Accounts Reserves Policy The Trustees ambition continues to be to maintain reserves at around 2-3 months of running costs and commitments. In 2024 we maintained our responsibilities. Presbytery Dues were paid in full. Our contribution to Giving to Grow was aslo paid in fai. At the end of 2023 we had a surplus of £3,630 and by the end of 2024 we had a Sufplus of £9,552. Page5of15
ST. ANDREW'S CHURCH OF SCOTLAND SC046120 Plans for the Future The Trustees have a budgei in place and are awa of the Church of Scotland requiremenl to prepare this annually Congregational giving and support for Fundraisin is, as always dependent on the gocxjwill of members This year our attendan continuas and we have welcomed some new fa5. Our new people are gradually becoming known to us all and join us for lunches and events. We hope to welcome them as members in ¢ue course. The Church continues to follow any guidance from the Church of Scotland and slso from the Government Our financial state has improved. helped in no small part by the InCaSed rental of prenlses. Giving continues to be looked at by Kirk Session and the new Giving to Grow means thi$ needs to be a Pfiority for the congregalion. We still look to the future with hope and our vision for continuing Mission. Trustees. Annual Report Year ended 31st December 2024 ststement of Trustees. Responsibilities The Kirk Session prepares Financial Statements which give sufficient details to enable an appreciation of the transactions of Ihe Church during the Finance Year. The Kirk Session is responsible for keeping Proper accounting records which, on request musl reflect the financial position of the Church at that time This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland} Regulations 2006 and Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. The trustees are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other irregulanties. Approved by the Trustees and signed on their behalf Page 6 of 15
Independent Examinerfs report on the accounts Report lo the truSteemembers of Chanly name Th8 Chjrth of SrDtlar¥J ST ANDREWS CHURCH Reglstered charlty number On th8 accounts of th• Charity for tho riod SC046120 151 January 2024 to 31st December 2024 Set out on pages 8-15 Respective responsibilities of tru8tée8 and exarninei The thariVs Iruslees are responsible for th8 prepfAalion of the 1)untS In a with Ihg lerrns of the Charities and Tfuslee Inveslmènl (Scollandl %)05 Acl an Ihe Chanlies ACcnIS ISeoll8nd} Regulations 2ffi The charity Irusle85 considerlhal the audit requir8meni of Regulation 1011 Ildl ol Ihe Accounts Regulation5 does nol pply. 11 is my respon51bility lo examine the accoLrts as required under section 441111 l of It)8 Act and to Stalo elher particular matters have ¢))rne lo my attention. rdance Basls of Independent gxaminerfs stat8m•nt My examination Is carried ¢>Jt in accordance with Regulaion 11 of the Charities A¢¢ounls Iscollandl Regulations 2QK6 An examinalion Includes 8 review ol I accounting records kepl by Ihe crty and a comparison of th6 aCnIS pr8S 18d with Ise rec(Yds 11 also Includes consideration ol any unusual It•n$ or disc105ur sinlhg accounls and seeks &xplanalions from the Iruslees CCerning any such mallerB. The procédur85 undertaken do not provide all the evidence Ihal would be required I an audit and. consequently. I do not express an aLtdit opinion on the accounts Independfrnt examln•rfs statom•nt In th8 c(XJrse ol my examin81ion, no maller has cnme to my allenlion which gives me reastmable cause lo believe Ihal In any malorial res requirements lo keep accwnling fecryds In attrydance with saclion 44111Ial of tl 2005 Aa and rogulation 4 of Iha 2C(6 Ac¢ouni$ R8gul8lions. and to Pfepare a¢wunts which accortj wilh thg accounling rerdS and mply with Regulation 9 of thè 2C Accounts Regulations have not been mel. or lo In my opnion, attention should be drth In order to enabla 8 ei th8 Page 7of 15
ST ANDREWS CHURCH OF SCOTLAND SC046120 Receipts and Payments Account Year ended 31st Decernber 2024 Rostricted Unrestricted Restrlcted Endowment Funds Funds Funds 2024 2024 2024 TOTAL 2024 TOTAL 2023 Recei Donations Incom8 from Manse Fund Bank 8 Deposit Interest Note 4 15.031 9.131 355 24,517 698 281 25,496 22.390 523 279 23,192 249 15.978 32 387 9.131 Rent81 of Premises Activities for Generating Funds 10,923 10.923 8,389 Total Receipls 26.901 9.131 387 36,419 31,581 manl Cost of generating funds Charilabl8 activities Note 5 120.9791 117.1551 12201 138,3541 125,6981 Total Payments 120.9791 117,1551 12201 138 3541 125.6981 Exeess receipts over payments Year ended 31 sl December 2024 5.922 18.0241 167 11,9351 5,883 Page 8 of 15
ST ANDREWS CHURCH OF SCOTLAND SC046120 ststernent of Balances Year ended 31st Decenor 2024 Restrfcled Unrestricled Restricted Funds Endovffl*nt Funds Total Total t023 Funds 2024 Bank & Deposlt Balanees Brought forward 1 st January 2024 18513 3,156 25,299 19,416 Excess of receipts over payments for the year Balances carried forward 5,922 9,552 18.0241 10489 167 11,9351 3.323 23,364 5,883 5,299 Year ended 31st D•cembfrr 2024 BANK BALANCES Monies Held on Deposit 1.250 1,250 Bank Current Accounl 7.363 14 751 22.114 8,54e Dep0511 Account 5.501 25,299 23.364 LIABILITIES Assets Gift Aid R8ceiveble 13 monlhsl GASDS13 months) 554 283 £837 1 180 Thè Accounts wer6 approv8d by the Kirk selOn Page 9 of 15
ST. ANDREWS CHURCH OF SCOTLAND SC046120 1 Basls of Accountlng These accounts have been prepared on a Receipls and Payments basis in accordance with the Charilies and Trustee Investmerrt (Scotland) Act 25 and the Chanties Accounts (Scolland) Regulations 2006 las amended) 2 Trustee Remuneratlon and Relaled Party Transacllons St Andrew's Church, Newcastle upon Tyne, Church of Scotland Insurance Policy inclLKles Trustee Idemnity insurance for all ils trustees. 3 Nature and purpose of accounts Al Unrestricted funds are those that represent the funds of the church that are not subject to any legal restnctions gardIng iheir use and a available for the general purposes of the church. The Trustees hold a single unrestricted fund for the day to day running costs of the church and for the costs lo the congregation as deemed appropriate by the church's central finance department and by the Presbytery of England. This Fund is also used to fulfil some of the congregation's local mission work. The Kirk Session Ilhe Trusleesl may from lime to time designate amounts from General Funds for a particular purpose. These funds remain unrestnded, txrt are classified as Speaal Funds. B) Restncted Funds have been given lor specrfic purposes. Restrictions arise en specified by a donor or when funds are raised for specific purposes. Such funds cannot be used for any olher purposes. C) Endowment Funds The Church has one Endowment Fund. This is the Henderson Loudon Lecture Fund The charity can utilise the income from this Fund bul can not realise or use the capital. D) Bequest from the Eslate of a Member This Bequest has been administered except for one final issue. There are insufficierrt funds to carty this out. With permission therefore the remaining £880 ha5 been transferred lo a new Fund, still restn'cled. the Audio Visual Fund, so that this can be added to in order to carry out the original Bequest Page IOof15
ST. ANDREWS CHURCH OF SCOTLAND SC046120 Movement In Funds UNRESTRICTED FUNDS 1st January 2024 Rrt•ipts Piym•nt In¢ome frorn 31st D•c•mber man Fund 2024 GENERAL FUND 3.630 26.203 120.9791 698 9.552 1st January R•uipts Pym•nts 2024 Trnnsf•r 31st D•e•mb•f 2024 RESTRICTED FUNDS Cabral Fund Not• 3.1 3.127 3.127 Roof A•irn Fund Not• 3.2 9.893 5.539 115.4321 Out#id• Spac• Fund Not• 3.3 1.815 2,699 G•rd•n Fun Not• 3.4 240 18tsJl Building D•coratin9 Fund Mot• 3.S 1,585 2LW) 1,785 Food e•nklM•rl• Curl•lChrl•tl•n Ald 13981 N•wc••tl• 300 Fund Not• 3.6 1,958 1.556 Flowr Fund Not• 3.7 100 1201 80 Taxi Fund Not• 3.8 {si 495 Mod•r•tor• Ch•ll•ng• Not• 3.9 239 239 Mod•rntor• Lunch Not• 3.10 1IC¥)I 18,513 9,131 117.1551 10,489 ENDOWMENT FUNt>s H•nder¥on Loudon Endowm•nt L•¢tur• Fund INot• 3.11 Capilal Aecumulat•d Inl•fest 1.250 1.026 1.250 1.058 32 Audiolwisual Fund Not• 3.12 {2201 1.015 Mn8• Endowm•nt Fund Int•re•t INote 3.13 16981 3.156 1.085 12201 16981 3.323 Total Funds Y•ar ended 31*t Lkn•mb•r 2024 25,299 36.419 138.3541 23,364 Page 11 0115
ST. ANDREWS CHURCH OF SCOTLAND SC046120 Purpose of Restrlcted Funds 3.1 The Cabral Fund The Cabral Fund was sel up in 2011 following the death of a church member at the age of 81. Her family gave the church £8.100, {£100 for each year of her life) wilh the request that the Fund be used for wide-ranging educational purposes The family asked that the Fund be administered by Rev D. Lunn. At 1 st January 2024 the Fund stood at £3,127. No money has been used Ihis year and the Fund mains at£3,127. 3.2 Roof Repalr Fund The Roof Repair Fund was Sel up foll¢Jwing a request from the Tmstees in 2017. The Roof repairs were started and completed in late Spring 2024. We are hoping that these last for a considerable lenoh ol time. At January 2024 the Fund slood al £9,893. £5.539 was added and £15.432 has been spent. All Ihe work has now been ¢Amed out and the Fund has now closed wrth a balance of £0. 3.3 Outsldè Space Fund The Outside Space Fund was sel up in 2019 lo provide funding for work required lo the outside p•rt of the Church premises. This money is being raised for particular work lo the Fire Escape area and perimeter wall. At 1 sl January 2024 the Fund stood al £884. £1.815 has been added and as al 31st December 2P24 the Fund is now £2.699 3.4 Garden Fund The Garden Fund was sel up in 2019 to continue the work toward the Church's vision of Mission ib opening the garden lo the l¢)cal Community and beyond As 811 st January 2024 the Fund stood at £1,066. £240 has tjeen added during the year and £8c was Spent. Al 31 sl December 2024, the Fund stands at £506. 3.6 8ulldlng Decoratlng Fund The Building and Decorating Fund was set up following a donation in December 2019. At 1 st Jai•iary 2024 the Fund sto¢)d at £1,585, £200 was added lo Ihe Fund. At 31 st December 2024. Ihe Fund standl at £1,785. 3.6 Nowcastle 300 Fund The fund was set up to celebrate our Tercerrtenary Year. O¥er £3,500 was raised. The Committ•e made recommendation to Kirk Session as to how this would be used and approval was given for these Purposes al 1st January 2024 the Fund stood at £1,958. £4(Ki has been paid out this year. Al 31 st December 2024 the Fund stands at £1,558. 3.7 Flower Fund This Fund shows money which is donated lo pay for flowers for the Sanctuary and money paid out lo buy them. During the year 2024 the Fund received £1(YJ and paid out £20. At 31st December 2024, Ipe Fund stands at £80. 3.8 Taxl Fund The Taxi Fund was sel up on 2024 following a generous donation from the Murray Napier Fund i$t Columba's, Church of Scotland. Pont Street, London) to enable us lo offer transport for eldedylinform memb&s. many no longer able lo drive. lo Church on SurKlays. It can also be used to transport them to special cllurch social events dunng the year. The Fund began at £5W and at 31st December 2024 stood at £495. p* 12 0115
ST. ANDREWS CHURCH OF SCOTLAND SC046120 Purpose of Restrlcted Funds Icontlnued) 3.9 Moderators Challenge The Moderator visited St AndreWs in 2024 and we were aware of his Challenge during his year in.;office as being 'This little light of mine" an initialive to be a light in the darkness to help school children in Malawi lo reach their full potential by providing little solar lights for them to work with at home. It also proviths solar panels for Malawi University. The challenge continues unlil the Moderator leaves office. We rais¢d £239 in 2024 but hope to add to this amount in early 2025 so it MaInS within Ihe funds for now. 3.10 Moderators Lunch We had a special lunch for the Moderalofs visit in 2024. Several donalions were made to the lun amounting to £100. All monies were spent, leaving a nil balance at 31 sl December 2024 Chadtable Actlvltiès Reliring offerings lotalling £398 were collected for the Foodbank, Christian Aid and the local Marid Curie Hospice. This money has now been distributed. Purpose of Endowment Funds 3.11 The Hendèrson Loudon Endowment Lecture Fund The Henderson Loudon Lecture Fund was sel up following a bequest from a fomer Minisler Assiaing, at St Andrevls Church in 1988. 11 was sel up as a Lecture Fund and only the interest on the Bequest can be used for lectures. The Bequest of £1,250 remains static. Accumulated interest on 1st January 2024 was £1,026. Interest of £32 was added giving a balan 31st December 2024 of £1,058. on 3.12 James Glllles Banks Bequest {Audlo Vlsual Fund) The James Gillies Banks Bequest was given to St Andrews following the death of one of our men4bers in 2020. The Bequest of £5,OCQ was given wilh a list of items for which il was to be used and a reqst that the Donorfs wishes be carried out. The Fund was to be administered by the Session Clerk. The letter is within Kirk Session Minutes The Balance at 1 st January 2023 sto¢)d at £880 and all Ixrt one of the requests had been honoured. The remaining wish had increased in price and Iherefore the balance would not cover this. With permission the remaining balance has now been moved inlo a new Fund which will enable the congregation to add more funds, thus enabling the original wish to be carried out. Audio Visual Fund al 1st January was £880. £355 has been added and £220 paid out. Leaving a balance at 31st December 2024 of £1.015. Other Endowment Fund 3.13 The Manse Endowment Fund The Manse Endowmenl Fund arose from Ihe sale of thè Manse in the 1960s. The Fund is a separately registered Charity and as such does not appear in the Church's accounts The Capilal Value oflhe Fund cannol be spent without agreemenl of the Presbytery of England atsd Ihe Channel Islands. Over the years agreement has been granted and small amounts of the Capilal have been released for special building projects. The Fund at 1st January 2024 slood at £18,497 With pemission of the Presbytery of England Ihe interest on this Fund is available for general purposes and is therefore included in General Funds. The inlerest for 2024 was £698. The Balance at 31st December 2024 is £18,497 PAge 130115
ST ANDREW'S CHURCH OF SCOTLAND SC046120 Accounts for the Year ended 31st December 2024 Unrestricted Restricted Restricted Unrtricted Restricted Funds Funds EndonI Funds Funds 4 Analysis of Donations FWO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donation& Ordinary Offerings Iopen Platel Other Offerings, Donations 2024 2024 2024 2023 2023 7,224 6,915 4,C65 2.874 1.249 15.397 1.193 3.278 937 15.031 7.938 9.131 355 355 6,99 6.999 R•$tricted Restricted 5 Analysis of Payments Charitable activities Unrestrict•d Restrictsd Endowmènt Unrestricted Restricted Endowmènt 2024 2024 2024 2023 2023 1 2023 Giving lo Grow Pulpit Supply Presbyiery Dues Minislerfs Expenses Gift Vouchers Key Deposit refunds Repairs LiftlLift Service Fire Extinguisher Servi Flower Fund Donations Christian AidlFood Bank Mobile Phonel1ntemete1e1one Parking Permits Water Rates 4,120 4,328 927 59 45 35 475 824 442 110 17* 29 1.054 350 137 6.508 2.418 2.111 920 540 350 126 4,835 2,116 1,992 1,020 375 12 Heal & Lighl Cleaner Insurance Bookkeep8r Organist Expenses Sundry Expenses Premises Expgn5es Computer rgpairs el Expenses Mod8ralo¢s Lunch Napier Taxi Fund Organ Repairs & Mainlgnance Roof Repair Fund Audio Visual Fund Post, Printing and Slaty James Gillies Fund Building and Decoration Fund CCLI Copyright Bank Charges 3(M) Fund Security and Communications Garden Fund 569 351 1CrfJ 70 1CK) 15.432 220 140 104 256 102 177 112 1,624 333 8(Kl 17.155 20.979 220 23,168 2.530 Page 14 of 15
ST JWDREWS CHURCH OF SCOTLAND SC046120 6 Minister's Stipend All Church of Scotland congregations contnbule to the National Stipend Fund which bears the cost of the ministers. stipends and employets, contributions for National Insuran, pension and housing and loan funds. Minister's stipends are paid in accordance with the National Stipend Scale. vthich is related to years of servi For the year under review the minimum stipend was £31.642 and the maximum stipend (in the fifth and subsequent years) £38,884. Page 15of 15