Scottish Charity No.SC050191 Abbeygreen Abbeygreen Free Church of Scotland Trustees, Reporl and Financial Statements For the Year Ended 31 December 2024 Page l of 16
Contents of the Financial Statements Year Ended 31 December 2024 Contents Page No Church Informalion Reporl of the Trustees Slatus of Charity and Governing Document Aims & Affiliation Trustees & Office Bearers Activities & Achievemenls Church Organisations Outreach Financial Review Report of the Independent Examlner 10 Recelpts & Payment Account Income Expenditure 12 stalement of Balances 13 statement of Assels statement of Liabilities 14 Notes lo the Flnanclal Slatements 15 Transactions wilh Trustees & Connected Persons 16 Page 2 of 16
Abbeygreen Free Church of Scotland Church Information Trustees A list of active Trustees during 2024 is provided in the Trustees, Report on Page 5. Address of Charity Abbeygreen Free Church of Scotland 6 Abbeygreen Lesmahagow MLII ODB Website: www.abbe reen.0 Treasurer Bankers Virgin Money 43 Hamilton Road Motherwell MLI 3DD Sollcltors Balfour & Manson 54-66 Frederick St Edinburgh EH2 ILS Inde endent Examiner Page 3 of 16
Abbeygreen Free Church of Scotland Report of the Trustees The Trustees are pleased to present their report together wlth the financial statements of the church for the year ended 31 December 2024. Status of Charity and Governing Document Abbeygreen Free Church of Scotland is established by Constitution. It Is a reglstered Scottish Charity (No. SC050191). Aims and Affiliation Abbeygreen Free Church of Scotland is a congregation of the Free Church of Scotland working towards the common aims set out below. It Is a Presbyterian Church adhering in its worship and doctrine to the position of the Church of Scotland at the Reformation. The Free Church of Scotland has an explanatory document which explains the origins of the Church, and which gives the historical background to the Church comlng into being in 1843 and lists documents in which is embodied the constitution of the Church. The document is available on request from the Free Church of Scotland, 15 North Bank St., The Mound, Edinburgh, EHI 2LS. The Free Church of Scotland currently has over 100 congregations in Scotland, as well as one in London and four in North America, and sister Churches founded by mission work In India, Peru and South Africa. The Church also has a seminary in Edinburgh for the training of ministers and other Christian workers and sustains an extensive missionary programme relative to the size of the church. The principal activity of the Church is the conduct of public worshlp and assoclated matters In the context of local congregations. Dating from 1843 but with its roots in the Reformation, the Free Church of Scotland owes its distinctive title to its historical struggle to remain 'free' from state interference in its internal affalrs. It has close and active relations with many other Reformed churches of Jesus Christ throughout the world and stands firmly in the tradition which accepts the Bible In its entirety as the Word of God and, therefore, derives its forms of teachingi worshipi ministry and government from it. The main emphasi5 of our worship is the preaching of the gospel the good news of a free and sovereign salvation through Jesus Christ alone. The congregatlon is authorised by the Church to have a mlnister paid from central funds of the Church. The church sanctuary, halls and manse which are occupied by Abbeygreen Free Church of Scotland, are made available by Abbeygreen Ministries Trust (Scottish Charity SC049960) via a lease agreement. Trustees and Office Bearers The congregation is governed and administered by elected office bearers (all volunteers) and its minister. The Kirk Session, being the minister and elected elders, has responsibility for spiritual oversight, while the Finance Committee, composed of Kirk Page 4 of 16
Session members plus elected supplementary members, oversees financial and property matters. Under Charlty Law, the Flnance Committee are deemed to be the trustees of the congregatlon as those wlth responslblllty for day-to-day management and control. Thls Is distinct from the role of properly (congregatlonal) trustees who are responslble only for holding property in trust. The Rev Davld Camilchael retlred at the end of January 2023 after a dlstlnguished, fruitful and much blessed ministry of over 40 years. The post of minister has remained vacant slnce then. The Fr Church appointed the Rev Norman Mackay as Interim Moderator, who has been supporting the Klrk Session and Congregation during this time of vacancy and a Vacancy Committee is now overseeing the search for a new minister. The members of the Klrk Session (the Trustees) and the Flnance Committee (elected members) who served during the year were as follows: . Kirk Session Elders Admitted Resi ned Principal Office-Bearers Page 5 of 16
Abbeygreen Free Church of Scotland Appointment of Charity Trustees The Klrk Session exercises its discretion in determlnlng the most appropriate method of electl ng new Trustees (Elders and Flnance committ Members). Any election process must involve the communicant membership of the congregation. There is no fixed term for Trusteeship. Prior to their appointment, new Trustees would have served the Church for some tlme In varlous roles and would be familiar with the Church's values, Ao nf trhglr Indi Irtrinn programme, new Trustees are required to understand their statutory responsibilities as well as the responsibilities of their office within the con re ation as elder or Finance Committee Member. The previoLlS minister, tepped down from the l<irk Session following his retirement at the en anuary Activities and Achlevements During the year, the congregation met regularly for public worship and carried out various activities in pursuit of the above stated alms. The congregation continued its commitment to support the Free Church of Scotland denomlnatlon both splritually and finandally. Hlghllghts, events and developments of note In the year Include the following". Church Organisations The nurture of our chlldren and young people in the Christian falth Is vital to the health and future of our church and Is much covered in prayer by our congregation. Our crèche provides care for *veral infants, allowing parents to attend morning worship. Our Sunday School, (for ages 3 - P7) is in a healthy condition, and we also have a good Bible Class (SI & S2). These groups met on a weekly basis to offer Christian Education to children of all ages and focus on the same Bible teaching each week, at an age-appropriate level, to help their Christian development. Each month our chlldren learn a new "hymn of the month" sually an older Christian Hymn - to help maintain the connection between the worship which takes pla in our Sunday School and in the Church seNlce. The Youth Fellowship (14 and over) Is very well attended and provides a structured programme of In-depth Bible study and teachingi as well as promoting fellowship and friendship among our young people. It continues to be full of very fine young people who are a credit to themselves, their families and our church and It Is a group that contrlbutes much to the life of our congregation. The Youth Fellowshlp enjoys good leadershlp from a leadlng elder and his wife, and an excellent committee of Christian young people, The Girls, Brigade takes place on Tuesday evenings for glrls from Prlmary I to secondary 6, with the older glrls hang opportunities of leadership tralning and service to church and communlty. The Glrls, Brlgade Is a worldwide Christian organisation for girls and women whose aim It Is to help and encourage girls to a Christian commitment. Girls, Brigade is very often the only contact that some girls have with the Church, whlch Page 6 of 16
provides opportunities to make contact with the wider family through special events and services, all of these opening up avenues to reach young people for Christ. Our Choir continues to lead our congregation in songi With a blend of young and mature voices, supporting the worship of our congregation on a week-by-week basis. Our weekly ladies Bible study groups provide several opportunities during the course of a week for Bible study and prayer. These groups are well attended and a great encouragement to the women in our congregation. The Tuesday Fellowship meets each Tuesday morning and provides opportunlty for fellowship to those available durlng daytime. This is an informal gathering with chat over tea and coffee and the showing of a short devotional video towards the end of the meeting. The Tuesday Fellowship has proven to be popular and greatly appreciated by those who are able to atlend. Each of these organisations benefits from fine leadership of a most committed kind. The Kirk Session exercises oversight of all of our organisations, with many of our Elders playing an important, vital and active role in many of these groups. Outreach Special events are regularly organised to reach out to people in our community with an invitation to come and join in the fellowship life of our church. The Ark, our very popular Mother and Toddlers Group, continues to prove atiractive to parents in our village evidenced by the fact that there is a waiting list for membership. The Ark meets important community needs and there is nothing quite like it in the village. While similar local groups seem to struggle for survival, the Ark continues to flourish. We know that it enjoys the informal support and commendation of local midwives. The Youth Club continues to play a vital outreach rose to the children of our village and has seen good numbers continuing to attend throughout the year. It continues to be run by a group of committed Christian volunteer leaders and led by two of our elders. Our annual Summer Club is always a popular event in the life of our community. Each year it draws amazingly large numbers of children every night of the week that precedes the recommencing of school after the summer break. It remains a fact that the experience of our Summer Club has become a rite of passage for many children in our village with former attendees now being parents themselves who bring or send their own children to the Club. The Summer Club has a leadership and volunteer team that numbers approximately 60 people In slze, led by three of our elders, and Is a major event In the life of our church. The Elders Christmas quiz night takes place each December and allows members of the congregation to invite their friends and family to an evening where they can have fun with a first-class general knowledge multimedia quiz, enjoy a fantastic supper while also having the opportunity to listen to a Christmas Gospel message from an invited speaker. Page 7 of 16
Our congregation continues to support several external Christian organisations. Our former minister, remains a member of the congregation as minister emeritus and cnntinuo.£ cl5 C. air of the Scottish Reformed Conference, held annually at Hamilton College School in May. Approximately 500 Christians from all around Scotland gather to hear the preaching of God's word from nationally or internationally renowned speakers, as well as enjoying evangelical Christian fellowship. The organising cf this conference is largely suppoited by members of the Abbeygreen congregation. We continue to support the work of the missionary organisation UFM Worldwide. In Darticular. we SUDDOrt two mlssionaries in France and SDaln as well as supporting and helping the organisation of the UFM Scottish Rally held In April each year. As always, we remain thankful to God that we continue to enjoy the supply of spiritually keen people who are always ready and willing to volunteer to give service to our Lord and his church. This is in response to the commilted and faithful preaching of the Word of God, which nurtures our faithi promotes fellowshipi encourages service and inspire5 and directs our evangelistic outreach efforts. We also remain committed to promoting the practice of individual and collective prayer, believing that God answers the prayers of his people in accordance with his sovereign purposes. We can testify that as we have sought to be a falthful people, the Lord has once agaln met all off our splrltual and temporal needs. As a congregatlon we count it a prlvllege to Ilve under the diretting rule and blessing of God, and we are thankful to Him for His provision. Financial Review Results for the year We have made a defiot of £7,949 in this year - this is £5,779 for the General Fund and £2,170 for the organisations. As a result of this deficit, the church held unrestricted funds amounting to £135,576 at the year end. That consisted of a General Fund aniounting to £129,351 and Designated Funds with a balance of £6,225. Small additional funds were held at the year-end for 3ré parties- these amounted to £127. Ministry costs have Increased thls year, mainly because we have now pa id a full year of misslon levy costs to FCOS, totalling £35.2k- this is calculated based oli our incoime level. Whilst vacant, we have continued to pay the fixed ministry costs to FCOS as well as paying for Pulpit Supply for Sunday Services, morning arid eveningi and some mldweek services, although in 2025 we wlll see that drop with FCOS permittlng us to claim back pulpit supply costs for Sunday services. Other Bulldlng Costs Increased, with Increased focus on repairs for both Church and Manse buildings. This included works such as stonemasonry, roofing, plastering, painting and electrical. Other Expenses have increased, with increased support for mission work from the Midweek, and from the Church for TSTh. The Trustees are satisfied with the levels of reserves retained, noting that known expenditure can be covered wlth additional monies held for fOard planning. Page 8 of 16
On behalf of the Trustees Nanie .Title Signature Date of Signing 22 5125 Pago 9 of 16
Abbeygreen Free Church of Scotland Report of the Independent Examiners to the Trustees foi" the year ended 32 December 2024 I report on the accounts of the church for the year ended 31 Dember 2024 whlch are set out on pages 10 to 15. The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charltles Accounts (Scotland) Regulatlons 2006. The charlty trustees consider that the audit requirement of Regulation LO(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts a5 required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's statement My examination Is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination Includes a review of the accounting records kept by the charity and a comparison ot the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provlde all the eviden that would be required iii an audit, and consequently I do not expres5 an audit opinion on the view given by the accounts. Independent Examiners, Statement In the course of my examination, no matter has come to my attention. which gives me rèasonable cause to believe that in any material respect the requirements: to keep accounting records in accorda nce wlth Sectlon 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regiilation 9 of the 2006 Accounts Regulations have not been met, or to whlch, In my oplnion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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