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 servI￿s 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 fa￿5. 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 InC￿aSed 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
truStee￿members 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 ACc￿nIS 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 cr￿ty and a comparison of th6 aC￿￿nIS pr8S
18d with
I￿se rec(Yds 11 also Includes consideration ol any unusual It•n$ or disc105ur
sinlhg
accounls and seeks &xplanalions from the Iruslees C￿Cerning 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 re￿rdS 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 Decen￿or 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 se￿lOn
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 2￿5 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 P*ym•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
Flow*r 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
M*n8• 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 req￿st
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 Unr￿tricted Restricted
Funds
Funds Endo￿nI 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 Phonel1ntemet￿e1e￿1one
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