Scottish charity number:
SC050351
## **St John’s Church Linlithgow**
Annual Report and Financial Statements Year ended 31 December 2024
## St John’s Church Linlithgow
**Contents of the Financial Statements** for the year ended 31 December 2024
||Page|
|---|---|
|Report of the Trustees|1 - 3|
|Report of the Independent Examiner|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7 - 14|
St John’s Church Linlithgow
## **Report of the Trustees** for the year ended 31 December 2024
The Trustees present their annual report and financial statements for St John’s Church Linlithgow (known as St John’s Church) for the year ended 31 December 2024.
## **Objectives and activities**
At the heart of our ministry - through our services, groups, missional communities, and Learning Streams - is the desire to bring the Kingdom of God to Linlithgow and the surrounding area, nurturing one another as we follow Jesus. We are passionate about Jesus and sharing his love with our communities.
The purpose of St John’s Church is to provide Christian worship, events, groups, and pastoral care for both our members and the wider community in Linlithgow and neighbouring towns and villages. Alongside regular services, we run a variety of groups for all ages throughout the week. St John’s is a lively Christian church, made up of people from many different backgrounds and life stages.
## **Achievements and performance**
One of the most significant developments this year has been the re-opening of the Low Port Centre (lowportcentre.org) as a vibrant community hub and a new home for St John’s. It has been encouraging to see both the church and wider community support this initiative, and inspiring to witness the new Low Port charity flourish, with over 30 partner organisations now using the building regularly. In 2024, the remaining ring-fenced funds previously held on behalf of the Low Port Centre were transferred in full to the new charity, supporting its continued growth and independence.
As a church, our vision is to see people flourish emotionally, spiritually, and physically. We seek to achieve this through teaching, training, and creating opportunities for leadership and service across our ministries and projects.
In addition to our Sunday sermon series, we ran two Learning Streams - short courses usually run over five or six weeks exploring biblical themes and topics.
This year we continued to strengthen our pastoral care ministry. It has been encouraging to see St John’s groups providing support and care for one another, with the pastoral care team working alongside them to offer additional support where needed
We continued our work with children, families, and youth throughout the year on Sundays and midweek, helping children and young people engage with faith in ways that are relevant to them. Our parent-andtoddler group has been especially busy, reaching near capacity most weeks and providing a warm and welcoming space for parents, carers, and little ones.
Our youth ministry has also continued to thrive with midweek youth groups also providing the opportunity for all ages to join together for dinner each week. These gatherings have provided opportunities not only for fun and friendship, but also for discipleship, encouragement, and building community across the different age groups.
We have continued to expand our welcome to the wider community through ongoing groups such as “Men ’n Sheds,” “Sew Blessed,” and “Soul Space,” and in 2024 we launched new initiatives including “Lifestories” (a monthly men’s group) and “Roundhouse” (a monthly worship gathering).
Partnership continues to be a key strength of our mission. Locally, we joined with other churches in town for Easter and Christmas services, and continued our partnerships with Youth Space (youthspace.scot) and The New Well (thenewwell.org). Nationally, we partner with Scripture Union Scotland (suscotland.org.uk) and the Scottish Network of Churches (scottishnetwork.org) as well as with Cup of Cool Water in Burundi (cupofcoolwaterburundi.weebly.com). In 2024, we were delighted to develop new partnerships with Kintsugi Hope (kintsugihope.com) and Home for Good (homeforgood.org.uk)
Page 1
St John’s Church Linlithgow
## **Report of the Trustees** for the year ended 31 December 2024
## **Financial review**
## _**Results for the year**_
The Accounts for the year are set out on pages 5 to 14. The Statement of Financial Activities on page 5 shows net expenditure for the year of £103,773 (2023: net income of £69,876) and our total funds at year-end were £95,351 (2023: £199,124).
## **Financial review (continued)**
## _**Results for the year (continued)**_
The Church’s funds at the end of the year are divided between restricted funds of £20,511 (2023: £158,581) and unrestricted funds of £74,840 (2023: £40,543). The amounts held within each of the restricted funds and their purposes are disclosed in the notes to the accounts.
## _**Reserves**_
The Trustees have established a Reserves Policy whereby the unrestricted funds not committed to, or invested in, fixed assets should not be less than three months of the unrestricted expenditure. At this level the Trustees consider that they are able to continue the current activities of the charity in the unlikely event of a significant drop in funding. If the funds dropped below this level, it would be necessary to consider how income could be increased or, alternatively, how expenditure could be reduced.
Our unrestricted funds at the end of the year met this policy.
## **Structure, governance and management**
St John’s Church Linlithgow was registered as a SCIO on 31 July 2020 under the charity number SC050351. The charity is overseen and managed by Trustees, Elders and a Ministry Leadership Team.
- Trustees have legal duties and are responsible for governance, finance and related matters. They are appointed by agreement with existing Trustees and Elders in accordance with the Trustee Policy.
- The key role of Elders is to hear from God and to cultivate the vision, values and ongoing theological position of the church, and they are appointed following a period of evaluation prior to ratification by church members.
- The Ministry Leadership Team is responsible for the day to day workings of the church, ensuring that the activities of the church are run effectively and in line with the overall vision and strategy agreed by the Elders and Trustees.
The Trustees who served during the year were as follows:
## Chair
(appointed 18 November 2024) (resigned 2 September 2025)
## **Reference and administrative information**
Charity name: St John’s Church Linlithgow
Charity registration number: SC050351
Principal address:
Page 2
St John’s Church Linlithgow
## **Report of the Trustees** for the year ended 31 December 2024
## **Reference and administrative information (continued)**
Bankers:
CAF Bank Cambridge and Counties Bank 25 Kings Hill Avenue Charnwood Court West Malling 5B New Walk ME19 4JQ Leicester LE1 6TE Shawbrook Bank Ltd Equals Money Lutea House 68 Upper Thames Streeet The Drive London Great Warley EC4V 3BJ Essex CM13 3BE
## **Statement of Trustees' Responsibilities**
The Trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and UK Accounting Standards.
Charity law in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the charity’s financial position and enable the Trustees to ensure that the financial statements comply with the Companies Act 2006 (as amended). The Trustees are also responsible for taking such steps as are reasonably open to them to safeguard the charity’s assets and to prevent and detect fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website.
## **Signed on behalf of the Trustees**
## **Chair of the Trustees**
15 September 2025
Page 3
St John’s Church Linlithgow
## **Report of the Independent Examiner to the Trustees** for the year ended 31 December 2024
I report on the accounts of the church for the year ended 31 December 2024 which are set out on pages 5 to 14.
## **Respective responsibilities of trustees and examiner**
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 Charities Accounts (Scotland) Regulations 2006 (as amended). The Charity’s Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as 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 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of 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 provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner’s statement**
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended)
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## _Director_
Cornerstone Accounting Ltd 11 Erngath Road Chartered Accountants Bo’ness EH51 9DP
Date: 15 September 2025
Page 4
St John's Church Linlithgow
## **Statement of Financial Activities**
For the year ended 31 December 2024
|**Unrestricted**
**funds**
**Notes**
**£**
**Income and endowments**
Donations and legacies
**2**
**285,443**
Income from trading activities
**3**
**15,344**
Income from investments
**4**
**1,774**
**Total income and endowments**
**302,561**
**Expenditure**
Raising funds
**5**
**482**
Charitable activities
**6**
**267,782**
**Total expenditure**
**268,264**
**Net income/(expenditure)**
**34,297**
Transfers between funds
**10**
**-**
**Net movement in funds**
**34,297**
Total funds brought forward
**40,543**
**Total funds carried forward**
**74,840**
**Represented by:**
Unrestricted funds
**10**
**74,840**
Restricted funds
**10**
**-**
**Total funds**
**74,840**|**Restricted**
**funds**
**£**
**58,488**
**1,100**
**143**
**59,731**
**9,921**
**187,880**
**197,801**
**(138,070)**
**-**
**(138,070)**
**158,581**
**20,511**
**-**
**20,511**
**20,511**|**Total** Unrestricted
**2024**
funds
**£**
£
**343,931**
251,916
**16,444**
2,723
**1,917**
1,050
**362,292**
255,689
**10,403**
665
**455,662**
296,198
**466,065**
296,863
**(103,773)**
(41,174)
**-**
(341)
**(103,773)**
(41,515)
**199,124**
82,058
**95,351**
40,543
**74,840**
40,543
**20,511**
-
**95,351**
40,543|Restricted
funds
£
180,587
-
141
180,728
7,000
62,678
69,678
111,050
341
111,391
47,190
158,581
-
158,581
158,581|Total
2023
£
432,503
2,723
1,191
436,417
7,665
358,876
366,541
69,876
-
69,876
129,248
199,124
40,543
158,581
199,124|
|---|---|---|---|---|
The notes on pages 7 to 14 form part of these financial statements.
Page 5
St John's Church Linlithgow
## **Balance sheet**
As at 31 December 2024
|**Unrestricted**
**Notes**
**funds**
**Fixed assets**
**£**
Tangible assets
**7**
**733**
**Total fixed assets**
**733**
**Current assets**
Debtors
**8**
**16,077**
Cash at bank and in hand
**63,965**
**Total current assets**
**80,042**
**Liabilities**
Creditors: falling due within
one year
**9**
**5,935**
**Net current assets**
**74,107**
**Total assets less current liabilities**
**74,840**
**Net assets**
**74,840**
**Funds of the charity**
Unrestricted funds
**10**
**74,840**
Restricted funds
**10**
**-**
**Total charity funds**
**74,840**|**Restricted**
**funds**
**£**
**-**
**-**
**-**
**20,511**
**20,511**
**-**
**20,511**
**20,511**
**20,511**
**-**
**20,511**
**20,511**|**Total**
Unrestricted
**2024**
funds
**£**
£
**733**
1,625
**733**
1,625
**16,077**
17,886
**84,476**
46,960
**100,553**
64,846
**5,935**
25,928
**94,618**
38,918
**95,351**
40,543
**95,351**
40,543
**74,840**
40,543
**20,511**
-
**95,351**
40,543|Restricted
funds
£
-
-
-
158,581
158,581
-
158,581
158,581
158,581
-
158,581
158,581|Total
2023
£
1,625
1,625
17,886
205,541
223,427
25,928
197,499
199,124
199,124
40,543
158,581
199,124|
|---|---|---|---|---|
The financial statements on pages 5 to 14 were approved by the Trustees on 15 September 2025 and signed on their behalf by:
__________________________
## **Trustee**
The notes on pages 7 to 14 form part of these financial statements.
Page 6
St John’s Church Linlithgow
## **Notes to the Financial Statements** for the year ended 31 December 2024
## **1. Accounting policies**
## _**Accounting convention**_
The financial statements are prepared under the historical cost convention and in accordance with FRS 102, and in compliance with the Charities SORP 2019 (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The principal accounting policies adopted in the preparation of the financial statements are set out below.
St John’s Church Linlithgow meets the definition of a public benefit entity under FRS 102.
## _**Basis of financial statements**_
The financial statements have been prepared on an accruals basis. The Trustees consider that there are no material uncertainties so the accounts have been prepared on a going concern basis.
## _**Income and debtors**_
All income including grants and donations are recognised when the Charity is legally entitled to the income, any performance conditions attached to the income have been met, it is probable that the income will be received and the amount can be measured reliably. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.
Interest on funds held on deposit is included when receivable.
Donated goods and services, principally the service of volunteers, have not been quantified for the purposes of the financial statements.
Debtors are valued at cost at the year-end and adjusted for any amounts considered to be irrecoverable.
## _**Expenditure and creditors**_
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probably that settlement will be required, and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Creditors are valued at cost at the year-end and split between amounts due in less than one year and amounts due in more than one year.
## _**Taxation**_
The Charity is exempt from Corporation Tax on its charitable activities and is not registered for VAT. Expenditure therefore includes any irrecoverable VAT.
## _**Tangible fixed assets**_
All tangible fixed assets over £1,000 are capitalised and valued at historical cost. Depreciation is provided at the following percentages on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives:
Fixtures & Fittings: 10% Office Equipment: 20% Computer Equipment: 33%
## _**Pensions**_
The charity operates a defined contribution scheme. The amount charged to the Statement of Financial Activities in respect of pension costs is the contribution payable in the year.
Page 7
St John’s Church Linlithgow
## **Notes to the Financial Statements** for the year ended 31 December 2024
## **1. Accounting policies (continued)**
## _**Funds**_
Funds are classified as either restricted funds or unrestricted funds, defined as follows:
_Unrestricted_ funds comprise income received for the objects of the charity without further specified purpose and are available as general funds or are placed within designated funds which can be used for purposes in agreement with its charitable objectives.
_Restricted_ funds comprise income which has been received for the objects of the charity and specified for a restricted purpose within these objects by the donor.
Page 8
## St John's Church Linlithgow
## **Notes to the financial statements**
For the year ended 31 December 2024
## **2. Donations and legacies**
|**Unrestricted**
**funds**
**£**
Regular donations
**146,149**
One-off donations
**83,174**
Service offerings
**129**
Toddlers donations
**1,438**
Gift aid receivable
**42,173**
Event income
**8,570**
Grant income
**3,810**
**285,443**
**Income from trading activities**
**Unrestricted**
**funds**
**£**
Rental income
**10,794**
LPC service income
**4,550**
**15,344**
**Income from investments**
**Unrestricted**
**funds**
**£**
Bank interest
**1,774**
**1,774**
**Cost of raising funds**
**Unrestricted**
**funds**
**£**
Direct fundraising costs
**482**
**482**|**Restricted**
**funds**
**£**
**1,610**
**18,726**
**16**
**-**
**1,846**
**-**
**36,290**
**58,488**
**Restricted**
**funds**
**£**
**1,100**
**-**
**1,100**
**Restricted**
**funds**
**£**
**143**
**143**
**Restricted**
**funds**
**£**
**9,921**
**9,921**|**Total**
**2024**
**£**
**147,759**
**101,900**
**145**
**1,438**
**44,019**
**8,570**
**40,100**
**343,931**
**Total**
**2024**
**£**
**11,894**
**4,550**
**16,444**
**Total**
**2024**
**£**
**1,917**
**1,917**
**Total**
**2024**
**£**
**10,403**
**10,403**|Unrestricted
funds
£
156,331
45,253
987
733
39,269
5,533
3,810
251,916
Unrestricted
funds
£
2,723
-
2,723
Unrestricted
funds
£
1,050
1,050
Unrestricted
funds
£
665
665|Restricted
funds
£
1,810
118,909
100
-
24,679
327
34,762
180,587
Restricted
funds
£
-
-
-
Restricted
funds
£
141
141
Restricted
funds
£
7,000
7,000|Total
2023
£
158,141
164,162
1,087
733
63,948
5,860
38,572
432,503
Total
2023
£
2,723
-
2,723
Total
2023
£
1,191
1,191
Total
2023
£
7,665
7,665|
|---|---|---|---|---|---|
## **3. Income from trading activities**
## **4. Income from investments**
## **5. Cost of raising funds**
Page 9
St John's Church Linlithgow
## **Notes to the financial statements**
For the year ended 31 December 2024
## **6. Expenditure on charitable activities**
|**Unrestricted**
**funds**
**£**
**Staff costs**
Gross salaries
**148,005**
Employer's NI
**8,970**
Pension costs
**10,196**
Redundancy costs
**-**
Staff expenses
**1,774**
Training and development
**6,143**
**175,088**
**Overheads**
Contractor payments
**-**
Rent
**20,649**
Building repairs and maintenance
**3,895**
Small equipment purchases
**90**
Insurance
**1,675**
Utilities
**1,668**
Telephone and internet
**656**
Office costs
**1,461**
Computing
**2,548**
Communication, media and advertising
**1,907**
Catering
**2,706**
Depreciation
**892**
Professional fees
**2,808**
Independent Examiner's fee
**-**
Bank charges
**161**
Subscriptions and memberships
**335**
Cleaning
**895**
Other expenses
**1,336**
**43,682**
**Mission costs**
Worship/PA system
**3,054**
Youth and children's work
**4,252**
Pastoral care and community
**169**
Books and teaching costs
**235**
Outside speaker fees
**750**
Event costs
**10,702**
Other mission costs
**-**
**19,162**
**Giving - see further analysis overleaf**
Overseas giving
**4,172**
UK giving
**11,357**
Linlithgow giving
**14,071**
Pastoral fellowship
**250**
Gift to Low Port Centre
**-**
**29,850**
**Total expenditure**
**267,782**|**Restricted**
**funds**
**£**
**8,789**
**73**
**87**
**-**
**-**
**-**
**8,949**
**58,494**
**7,234**
**4,563**
**5,292**
**1,099**
**-**
**-**
**50**
**222**
**4,870**
**84**
**-**
**3,072**
**-**
**-**
**-**
**327**
**78**
**85,385**
**-**
**456**
**-**
**-**
**-**
**-**
**-**
**456**
**-**
**369**
**9,534**
**-**
**83,187**
**93,090**
**187,880**|**Total**
**2024**
**£**
**156,794**
**9,043**
**10,283**
**-**
**1,774**
**6,143**
**184,037**
**58,494**
**27,883**
**8,458**
**5,382**
**2,774**
**1,668**
**656**
**1,511**
**2,770**
**6,777**
**2,790**
**892**
**5,880**
**-**
**161**
**335**
**1,222**
**1,414**
**129,067**
**3,054**
**4,708**
**169**
**235**
**750**
**10,702**
**-**
**19,618**
**4,172**
**11,726**
**23,605**
**250**
**83,187**
**122,940**
**455,662**|Unrestricted
funds
£
167,773
12,837
9,319
12,217
1,791
6,901
210,838
-
15,068
545
-
2,628
4,986
1,541
497
899
2,144
1,697
1,393
690
1,200
36
305
3,925
747
38,301
1,441
3,711
1,217
406
2,475
6,926
18
16,194
5,048
12,513
12,804
500
-
30,865
296,198|Restricted
funds
£
29,699
1,118
1,407
-
59
354
32,637
-
86
6,656
4,665
-
-
-
23
-
4,048
122
-
3,668
-
141
40
-
-
19,449
-
-
-
-
-
92
-
92
-
-
-
500
10,000
10,500
62,678|Total
2023
£
197,472
13,955
10,726
12,217
1,850
7,255
243,475
-
15,154
7,201
4,665
2,628
4,986
1,541
520
899
6,192
1,819
1,393
4,358
1,200
177
345
3,925
747
57,750
1,441
3,711
1,217
406
2,475
7,018
18
16,286
5,048
12,513
12,804
1,000
10,000
41,365
358,876|
|---|---|---|---|---|---|
Support costs have not been separately identified as the trustees consider there is only one charitable activity.
The average number of staff during the year was 8 (2023: 8), including 5 (2023: 5) who were part time staff. No employees were paid more than £60,000.
No accrual has been made for holiday pay at the year-end as amounts due are considered immaterial.
Page 10
## St John's Church Linlithgow
## **Notes to the financial statements**
For the year ended 31 December 2024
## **6. Expenditure on charitable activities (continued)**
## **Grants and Donations included in Giving:**
|**_Organisations_**
Low Port Centre
Linlithgow Young Peoples Project (Youthspace)
The New Well
Scottish Network Churches
Scripture Union Scotland
Tearfund
Kintsugi Hope
Cup of Cool Water Burundi
**_Individuals_**
Individual mission partners in the UK - 4 (2023: 4)
Individual mission partners overseas - 2 (2023: 4)
Donations from the Pastoral and Hardship Fund - 1 (2023: 2)|**2024**
**£**
**83,187**
**16,804**
**6,801**
**6,612**
**2,091**
**369**
**360**
**1,836**
**2,294**
**2,336**
**250**
**122,940**|2023
£
10,000
6,624
6,180
6,180
1,716
-
-
595
4,617
4,453
1,000
41,365|
|---|---|---|
## **7. Tangible fixed assets**
|**_Cost_**
At 1 January 2024
Disposals
At 31 December 2024
**_Depreciation_**
At 1 January 2024
Charge for year
Eliminated on disposal
At 31 December 2024
**_Net book value_**
At 31 December 2024
At 31 December 2023|**Fixtures &**
**Fittings**
**£**
200
(200)
-
162
38
(200)
-
**-**
38|
**Other**
**Equipment**
**£**
6,087
(2,412)
3,675
4,787
567
(2,412)
2,942
**733**
1,300|
**Computer**
**Equipment**
**£**
6,738
(1,498)
5,240
6,451
287
(1,498)
5,240
**-**
287|**Total**
**£**
**13,025**
**(4,110)**
**8,915**
**11,400**
**892**
**(4,110)**
**8,182**
**733**
1,625|
|---|---|---|---|---|
The church still owns and maintains the original church building (a listed property) on Union Road, Linlithgow, but it has been too small to use for Sunday morning services since the 1990's when the congregation increased. The historical cost of the building is unknown but a valuation was carried out in March 2021 which valued the building at approximately £95,000. This has not been included in the fixed assets.
## **8. Debtors**
|Trade debtors
Gift aid recoverable
Prepayments and accrued income
Other debtors|**Unrestricted**
**funds**
**£**
**-**
**9,851**
**5,031**
**1,195**
**16,077**|**Restricted**
**funds**
**£**
**-**
**-**
**-**|**Total**
**2024**
**£**
**-**
**9,851**
**1,195**
**11,046**|Unrestricted
funds
£
55
15,775
2,056
17,886|Restricted
funds
£
-
-
-|Total
2023
£
55
15,775
2,056
17,886|
|---|---|---|---|---|---|---|
Page 11
## St John's Church Linlithgow
## **Notes to the financial statements**
For the year ended 31 December 2024
## **9. Creditors: falling due within one year**
|Loans
Accruals and deferred income
Taxation and social security
Other creditors|**Unrestricted**
**funds**
**£**
**-**
**1,500**
**2,063**
**2,372**
**5,935**|**Restricted**
**funds**
**£**
**-**
**-**
**-**
**-**
**-**|**Total**
**2024**
**£**
**-**
**1,500**
**2,063**
**2,372**
**5,935**|Unrestricted
funds
£
16,660
4,290
3,965
1,013
25,928|Restricted
funds
£
-
-
-
-
-|Total
2023
£
16,660
4,290
3,965
1,013
25,928|
|---|---|---|---|---|---|---|
## **10. Funds movements**
## **Current year**
|**Unrestricted funds**
General fund
Total unrestricted funds
**Restricted funds**
Toddlers fund
Specific Collections fund
Home fund
Bathgate Baptist Church fund
St John's LPC enablement fund
LPC charity agency account
Total restricted funds
**Total funds**
**_Prior year_**
_Unrestricted funds_
_General fund_
_Total unrestricted funds_
_Restricted funds_
_Specific Collections fund_
_Home fund_
_Bathgate Baptist Church fund_
_Training fund_
_Hardship fund_
_St John's LPC enablement fund_
_LPC charity agency account_
_Total restricted funds_
_Total funds_|**Balance at**
**1 Jan 2024**
**£**
40,543
**40,543**
-
365
12,817
20,368
17,635
107,396
**158,581**
**199,124**
_Balance at_
_1 Jan 2023_
_£_
_82,058_
_82,058_
_(40)_
_26,649_
_20,227_
_354_
_-_
_-_
_-_
_47,190_
_129,248_|**Income**
**£**
302,561
**302,561**
2,000
9,550
2,040
143
34,290
11,708
**59,731**
**362,292**
_Income_
_£_
_255,689_
_255,689_
_365_
_139,859_
_141_
_-_
_204_
_34,290_
_5,869_
_180,728_
_436,417_|**Expenditure**
**£**
268,264
**268,264**
2,000
9,915
14,857
-
51,925
119,104
**197,801**
**466,065**
_Expenditure_
_£_
_296,863_
_296,863_
_-_
_28,691_
_-_
_354_
_505_
_16,655_
_23,473_
_69,678_
_366,541_|**Transfers**
**£**
-
**-**
-
-
-
-
-
-
**-**
**-**
_Transfers_
_£_
_(341)_
_(341)_
_40_
_(125,000)_
_-_
_-_
_301_
_-_
_125,000_
_341_
_-_|**Balance at**
**31 Dec 2024**
**£**
**74,840**
**74,840**
**-**
**-**
**-**
**20,511**
**-**
**-**
**20,511**
**95,351**
_Balance at_
_31 Dec 2023_
_£_
_40,543_
_40,543_
_365_
_12,817_
_20,368_
_-_
_-_
_17,635_
_107,396_
_158,581_
_199,124_|
|---|---|---|---|---|---|
Explanation of funds provided overleaf
Page 12
St John's Church Linlithgow
## **Notes to the financial statements**
For the year ended 31 December 2024
## **10. Funds movements (continued) Explanation of funds**
## _**Unrestricted funds:**_
_The General fund_ represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is designated or restricted.
## _**Restricted funds:**_
The _Toddlers fund_ represents a grant received to provide a weekly Toddlers group.
The _Specific Collections fund_ represents income given to the church for onward donation.
The _Home fund_ represents money specifically given towards finding a new home for St John's _._
The _Bathgate Baptist Church fund_ represents funds held under a memorandum of understanding with Baptist Union of Scotland, held for future Christian work in Bathgate. The memorandum expires in 2027.
The _Training fund_ represents funds specifically given towards training within the church family.
The _Hardship fund_ represents funds specifically given to support those in need.
The _St John's LPC enablement fund_ represents grants received for the development of the Low Port Centre. These funds were transferred in the year over to the new Low Port Centre SCIO.
The _LPC charity agency fund_ represents funds administered on behalf of the Low Port SCIO charity. These funds were transferred in the year over to the new Low Port Centre SCIO.
## **11. Transactions with Trustees and Related Parties**
Remuneration was paid to the following trustees under contracts of employment with the charity. Salaries, and any changes, are determined by the non-paid trustees.
**----- Start of picture text -----**
Pension Total Total
Salary Contributions 2024 2023
£ £ £ £
53,565 3,214 56,779 54,075
53,565 3,214 56,779 54,075
**----- End of picture text -----**
Expenses paid to trustees in the year totalled £1,403 (2023: £423). These expenses were made up of amounts reimbursed to 3 (2023: 1) trustees and comprise travel and meeting expenses and other items purchased in the course of performing their roles for the charity.
The total amount of donations made by Trustees and related parties to the charity during the year was £43,228 (2023: £73,313).
A hardship grant of £500 was made to one of the trustees in the year.
Other than disclosed above, there were no further transactions with any of the trustees.
There were expenses paid to one related party in the year of £20 (2023: nil).
## **12. Operating lease commitments**
At 31 December 2024, the Charity had commitments in relation to an operating lease on the photocopier till 31 December 2028. The commitments under this lease are as follows:
|Operating lease commitments due:
- not later than one year
- not later than two years or more than five years|**2024**
**£**
576
1,728
2,304|
|---|---|
## **13. Pension commitments**
The Charity operates an auto-enrolment pension scheme with the People's Pension for all eligible employees. Employer contributions to the scheme are disclosed in note 6.
Page 13
St John's Church Linlithgow
## **Notes to the financial statements**
For the year ended 31 December 2024
## **14. Volunteers**
The Church benefits from the services of many volunteers from within the congregation without whom we would not be able to run the church. We are indebted to all those who minister on our behalf in this way.
||**Number of**|
|---|---|
|**Service provided**|**volunteers**|
|AV Team: sound, projection, live streaming|12|
|Sunday Kids: leading or helping at Sunday Club or Creche|18|
|Sunday Youth: leading or helping with Youth groups|9|
|Refreshments: providing tea/coffee before and after the service|13|
|Set up for Sunday services|7|
|Welcome Team|6|
|Worship Team|16|
|Sunday prayer team|14|
|Daily prayer email team|11|
Page 14