Biggar Parish Church Of Scotland
Commonly Known as Biggar Kirk
CONGREGATIONAL ACCOUNTS FOR THE
YEAR ENDED 31 DECEMBER 2024
CONGREGATION NUMBER: 130695
CHARITY NUMBER: SC000333
1
Trustees’ Annual Report
Year ended 31 December 2024
The trustees present their annual report and financial statements of the charity for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 1 January 2019.
Reference and Administrative Information
Charity Name: Biggar Parish Church Of Scotland Charity Registration Number: SC000333 Congregation Reference No: 130695 Contact Address: Church Office, Gillespie Centre 74 High Street Biggar ML12 6BJ
Trustees
Kirk Session
Appointments during the Period Resignations during the Period
2
Trustees’ Annual Report Year ended 31 December 2024
Principal Office-bearers
Minister:
Session Clerk
Church Treasurer:
==> picture [107 x 75] intentionally omitted <==
Independent Examiner
Member of the Institute of Chartered Accountants of Scotland
Galbraith Pritchards CA
25 Bloomgate
Lanark
ML11 9ET
Bankers
Royal Bank of Scotland Plc
104 High St Biggar ML12 6DH
3
Biggar Parish Church Of Scotland
Scottish Charity Number: SC000333
Trustees’ Annual Report
Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The congregation is a registered charity, number SC000333 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.
Recruitment and Appointment of Trustees
Members of the Church Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church considered to have appropriate gifts and skills.
Organisational Structure
Biggar Parish Church operates ministry teams as follows: worship; education; pastoral; outreach; support (including admin, communications and property); and the Gillespie Centre management team. These teams are largely convened by elders and involve co-opted members of the congregation as appropriate.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
The congregation offers a number of activities for different age groups, and a variety of social and worship opportunities.
Reserves Policy
It is the Trustees’ policy to hold reserves of approximately six months general expenditure if possible plus certain designated funds. At the year end the Church held unrestricted funds of £71,862 of which £26,579 have been designated for the fabric fund. The remaining balance of £45,283 represents about around five months general expenditure.
The church also held endowment funds of £65,350 and restricted funds of £100,331 which have been provided for the purposes specified in Note 12.
4
Biggar Parish Church Of Scotland
Scottish Charity Number: SC000333
Trustees’ Annual Report (continued)
Year ended 31 December 2024
Achievements and Performance
During 2024, Biggar Church has continued to engage with its charitable purpose, the advancement of religion, recognising the diverse range of contexts in which that purpose can be realised.
Biggar Church has been able to continue its regular worshipping rhythms in 2024 including: Sunday morning worship, live streamed, with tea/coffee afterwards; monthly ‘Café Church’ around tables in the hall; Sunday Club for primary age children during the morning services; monthly evening services, beginning with food; quarterly afternoon services which are now held in a local care home and open to all, primarily aimed at people who find it difficult to get to church; monthly services in two care homes; monthly Youth Fellowship on Sunday night for Primary 7 – S6 aged youngsters; weekly luncheon club; regular bible study and prayer groups.
As well as in person visiting, the Pastoral Team continued to offer telephone support and linked with Biggar Community Action Group in respect of referrals. The Church also continues to seek opportunities to work alongside Clydesdale Christian Youth Trust as they look to reach out to younger people in the area.
The Flower Guild provided floral decoration each week in the church, which is particularly valued at special times of year, such as Easter, Harvest and during Advent. Flowers were regularly distributed to those known to be ill or bereaved.
The Guild met regularly for fellowship, heard from a variety of different speakers over the year, hosted coffee mornings and supported outside charities. The Guild at Biggar stopped in 2024 with members now able to join in with the Guild at the linked charge of Blackmount.
More widely, the Church continues to operate the Gillespie Centre café, providing a well loved meeting place and outreach in the town. Several regular groups now meet in the café, providing valuable social connection and interaction. Both sets of church halls continue to be well used by the community.
In all of these areas, the Church is indebted to the efforts of volunteers and staff who make it possible to be engaged in worship, nurture and outreach, helping the Church to make Jesus known.
Financial Review
Income for the year 2024 fell from £415,116 to £283,272 (down 31.76%). The primary reasons for this decrease were: a final legacy was received from James Cuthbertson Trust in 2023 of £15,092, grant income received by Gillespie Centre reduced by £50,662 in 2024 and insurance claims of £68,494 had boosted income in 2023.
Expenditure decreased from £353,548 to £303,864 (down 14.05%). During 2024 the maintenance cost of St Mary's Hall decreased by £12,273 and Gillespie Centre maintenance costs decreased by £66,902. These costs in 2023 were mainly funded by either insurance claims or grants received from the Clyde Windfarm. Giving to Grow contributions increased by £5,657 compared to 2023, Gillespie Centre salary costs increased by £12,103, and heat, light and power costs increased by £14,131 compared to 2023.
The Gillespie Centre financial results have been disclosed on page 23 of these accounts.
5
Biggar Parish Church Of Scotland
Scottish Charity Number: SC000333
Trustees’ Annual Report (continued)
Year ended 31 December 2024
Financial Review continued
The Gillespie Centre report shows a deficit for the year of £5,935 compared to a surplus in 2023 of £32,002. During 2024, the Gillespie Centre received two grants: Foundation Scotland £12,500 towards the managers salary, and Loaningdale School £2,800 to help fund the installation of a new lift in the Centre. The café takings increased by £15,754 in the year.
Revaluation of investments indicated an overall increase in value of £4,361 compared to a increase in value in 2023 of £3,532.
The overall financial results for the Church show a deficit of £16,231 compared to a surplus in 2023 of £65,100.
The Trustees are grateful to God for his provision and to those who have given so much of their time, talents and money towards the Church’s work over the course of the year.
Investment Policy and Performance
The Investors Trust has advised that in the year to September 2024, the Growth Fund delivered a return of 13.0%, compared to the benchmark against which the Fund's performance is compared of 16.9%. However, the performance of a large number of charity investors experienced growth of 13.3%. The Income Fund has continued to deliver returns over the long term which are better than the benchmark against which the Income Fund is measured. In the year to September 2024 the return was 12.77% compared with a benchmark of 9.72%.
The Church and Gillespie Centre also held investments with the M & G Securities Charifund which paid a yield 6.10%. The fund aims to provide an annual yield above that available from the FTSE All-Share Index, an income stream that increases every year and a level of capital growth, net of the ongoing charge figure, that is higher than inflation over any ten-year period, as measured by the UK Retail Prices Index (RPI). For the time being the Trustees are happy with the investments made by both the Church and the Gillespie Centre. We rely on the Trustees to judge whether or not the funds have been invested prudentially.
Risk Management
There continues to be a challenge of sustainably serving such a wide range of congregational and local community needs given the size of regular congregation and the number of committed individuals. This is partly mitigated by the paid staff and community volunteers that assist, particularly in running the Gillespie Centre. Succession planning is also required to allow the church to continue to serve local needs in the future.
Restructuring occurring within the wider Church of Scotland now presents an immediate risk that will lead to greater geographical challenges in more rural areas and the inherent challenges of managing change approach has been and will be to: update the congregation regularly on changes being proposed; engage in constructive dialogue with other congregations; and prepare for the formation of new 'clusters' of church communities in future.
We aim to manage these and any other risks through seeking God’s direction and through Session teams.
Biggar Parish Church Of Scotland Scotlish Charity Number: SC000333 Tru5tees' Annual Report (continued) Yevdr ended 31 December 2024 Statement of Trustees, Responsibilities The C11S truslees are resp)nsible for preparing the Trustees Annual Report alld the f]niwci&l slatements in accordance with apph'cable law and United KIllgdo Accounting Stalldards (Ullited Kingdom Gellerally Accepted Accountillg Practice). The law applicable to cELarities ill Scoiland requires the trustees lo prepare fjnancial StateentS for each financial year wbich give a trne and fair view of the state of affairs of the clwity and of the incoming resources and application of resources of the charity for tILat period. In preparing these fmancial statements, the trustees required to.. select siiitable accounling policies and then apply them consistelltly. observe the methods and principles ID the Cliarities SORP: lilakc judgncnts and ¢stiii]at¢s that arc rcasonablc and prudcnt; statc wlicthcr applicablc accounting standards Iv¢ bccn followe(I subject to any n]aterial d¢Part¢S th'sclosed ]d explajned in the financial statanents,. and prepare tlie financial stateinents on tlie going concern basis unles5 It is inappropriate to preswne that the chaLity will continue in operation. The Irustees are responsible for keeping proper accoimtllig Tecords wkn'ch th'sclose with reasonable acajtacy al any time the fiiiancial posill.oii of the Cli7ty and lo enable Iliem to elis1e that the financial stataiiails COll]ply with the Charities and Trustee hivestment (Scotland) Act 2005 and the Charities Accoijnts (Scotland) ReationS 2(H)6 (as amended). They are also responsible foT safeguard]ng tlie assets of tlie charity and hence for takj.ng reasollable steps for the prevention and detection of fi'aud and other IegulaTi1]es. The trustees are responsible for the maintenance and integrity of the charity and financial informatioTh on the congregatioll's website. LeslatIOn in the United Kingdo governing the preparation and dissell]illatioll of fjnancial siatements may differ from legslatioll ill other jurisdictions. Approved by the Tntslees and signed on their behalf. Scssioll Clerk Dated: 26 Marfh 2025
Biggar Pgri5h Church Of Scotland Scottish Charity Number: SC000333 Independent Exydminer's Report to the Trustees of Biggar Parish Church Of Scotland I rqjort on Ihc accounts of thc chan'ty for thc ycar cndcd 31 D¢b¢[ 2024 which arc sct out onpages 8 to 23. Respective responsibilities of trustees and examiner Tli¢ charity's Inislccs arc rcsponsiblc for thc PT¢paTatioii of thc aCcolts in accordanc¢ witli thc of tILe Charities and Tiustee lllvesimellt (Scotlalld) Act 2005 and tlle Charities Accounts (Scotlalld) Regulations 2(K)6 (as amended). The charity tllteeS Clsider that the autht requirement of Regulation 10 (I) (a) to (c) of the Accounts Regularions does noi apply. Il is my resw)nsibdiiy to examiiie the accoullts as required under section 44 {1) (c) of the Act and to state whether particular n]alters ILave come to DIY altelllion. Basis of independent examiner's stVdtemeDt My examinatloll is carried oiit in accordance with Regulations I l of rhe Cliarities Accounts (Scotland) RetiOnS 2(M)6 (as amended). An exan]UtIon includes a review of the accoimting records kept by the charity and a colliparison of ihe accounts presented wilh those records. It also includes consideraiion of any unusual iiems or disclosuTes ill the accounts. and seeks explanations ftom the trustees concen]ing any such nLqtters. The ProcediCS undertaken do not pTovidc all ihe evidence that would be required ill all audit, and collsequcntly I do not express an audit opinion on the view given by the accounts. Independent examiner's st&tement In dic coursc of my cxailliilation of tlic accounts for thc y¢ar clldcd 31 Dcccmbcr 2024. no n]att¢r has comc to my attention. wknch gives me reasonable cause lo beheve that in any n]alerial respeci the requirements.. to keep accouuting records in accord]Ce wilh Section 44(1) (a) of the 2005 Act and Rcgulation 4 of the 2006 Accoullts Regulations (as amended) and to prepare aCCOllllls which accord with the accoullting records alld comply witb Regulation 8 of the 2006 Accounts Regulanons (as amended) have not been inet or 2. to wbich. in my opinion. attention should be drawn in order to enable a propeT understRnding of the accOlt5 to be reached. hliiiil)Il- Ot. Illi Disrinili Ot. C'liai-rii-id Accoiiiilaiiis ol. Scotlaii(I Galbraith Priichards CA 25 Bloomgate. Lanark MLII 9ET Date: 28 Maich 2025
Biggar Parish Church Of Scotland Scottish Charity Number: SC000333
Statement of Financial Activities
Year ended 31 December 2024
| Note Donations and legacies 1 Income from Other Trading Activities 2 Investment income 3 Charitable activities 4 Other income 5 6 Raising funds Charitable activities Net income / (expenditure) before gains and losses Income and Endowments From: Expenditure On: Total Expenditure Total funds brought forward Net gains/(losses) on investments Net income / (expenditure) Total Income Total funds carried forward Transfers between funds Reconciliation of funds: Net movement in funds |
Unrestricted Funds 2024 £ 69,011 8,465 3,665 7,335 1,675 90,151 76 102,730 102,806 (12,655) 801 (11,854) 7,592 (4,262) 76,124 71,862 |
Restricted Funds 2024 £ 6,449 167,409 1,943 - 15,394 191,195 48,029 151,832 199,861 (8,666) 709 (7,957) (7,592) (15,549) 115,880 100,331 |
Funds 2024 £ - - 1,926 - - 1,926 - 1,197 1,197 729 2,851 3,580 - 3,580 61,770 65,350 Endowment |
Total 2024 £ 75,460 175,874 7,534 7,335 17,069 283,272 48,105 255,759 303,864 (20,592) 4,361 (16,231) - (16,231) 253,774 237,543 |
Unrestricted Funds 2023 £ 83,821 11,480 3,149 5,670 24,416 128,536 70 100,050 100,120 28,416 996 29,412 (4,960) 24,452 51,672 76,124 |
Restricted Funds 2023 £ 7,295 147,272 1,905 352 128,115 284,939 47,258 204,925 252,183 32,756 (379) 32,377 4,960 37,337 78,543 115,880 |
Funds 2023 £ - - 1,641 - - 1,641 - 1,245 1,245 396 2,915 3,311 - 3,311 58,459 61,770 Endowment |
Total 2023 £ 91,116 158,752 6,695 6,022 152,531 415,116 47,328 306,220 353,548 61,568 3,532 65,100 - 65,100 188,674 253,774 8 |
|---|---|---|---|---|---|---|---|---|
9
Biggar Parish Church Of Scotland Scottish Charity Number: SC000333
Balance Sheet at 31 December 2024
| Debtors Fixed Assets General funds Designated funds Net Current Assets Net Assets Unrestricted Funds Investments Current Assets Falling due within one year Bank and cash Creditors Restricted Funds Endowment Funds Total Funds |
9 10 11 12 12 12 Note |
142,725 142,725 16,516 97,114 113,630 (18,812) 94,818 237,543 45,283 26,579 71,862 100,331 65,350 237,543 2024 |
138,364 138,364 13,922 115,720 129,642 (14,232) 115,410 253,774 56,124 20,000 76,124 115,880 61,770 253,774 2023 |
138,364 138,364 13,922 115,720 129,642 (14,232) 115,410 253,774 56,124 20,000 76,124 115,880 61,770 253,774 2023 |
|---|---|---|---|---|
| 45,283 26,579 |
56,124 20,000 |
|||
| 253,774 | ||||
| 76,124 115,880 61,770 |
||||
| 253,774 |
The accounts were approved by the trustees on 26 March 2025 and signed on their behalf by:
==> picture [283 x 125] intentionally omitted <==
==> picture [61 x 65] intentionally omitted <==
----- Start of picture text -----
Session Clerk
Elder
----- End of picture text -----
10
Biggar Parish Church Of Scotland
Scottish Charity Number: SC000333
ACCOUNTING POLICIES FOR THE YEAR ENDED 31 DECEMBER 2024
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.
BASIS OF PREPARATION
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) issued on 1 January 2019. and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006 (as amended).
FUNDS
Funds are classified as endowment, restricted funds or unrestricted funds, defined as follows.
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the charity.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
INCOMING RESOURCES
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
INTEREST RECEIVABLE
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
11
Biggar Parish Church Of Scotland Scottish Charity Number: SC000333
ACCOUNTING POLICIES
DONATED SERVICES AND FACILITIES
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.
RESOURCES EXPENDED
Expenditure is recognised on an accruals basis as the liability is incurred.
TANGIBLE FIXED ASSETS
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the period in which the liability arises.
All tangible fixed assets costing in excess of £2,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided 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 and office equipment 5 years
INVESTMENTS
Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.
TAXATION
Biggar Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities.
The charity is registered for VAT for the trading activities at the Gillespie Centre and resources expended in the Gillespie Centre do not include VAT.
The Church has no taxable supply and therefore the Church expenditure does include irrecoverable input VAT.
Biggar Parish Church Of Scotland Scottish Charity Number: SC000333
Notes forming part of the financial statements for the year ended 31 December 2024
| 1 Offerings Donations Tax Recovered on Gift Aid Legacies Blackmount Church Contribution Guild Membership 2 Income from Other Trading Activities Use of Premises Gillespie Catering Income Coffee Mornings Other Events 3 Dividends Received Bank Interest Other Interest 4 Charitable Activities Weddings and Funerals The Guild - Party and Outings 5 Other Income Receipts from General Trustees Insurance Claims SSE Clyde Windfarm Grant Foundation Scotland Community Grants Other Grants VAT Repayment Sundry Receipts Donations and Legacies Investment Income |
Unrestricted Funds 2024 £ 50,852 5,541 10,021 1,000 1,597 - 69,011 8,355 - - 110 8,465 3,195 444 26 3,665 7,335 - 7,335 - - - - - - - 1,675 1,675 |
Restricted Funds 2024 £ - 6,449 - - - - 6,449 30,993 135,016 - 1,400 167,409 1,907 36 - 1,943 - - - - - - 12,500 - 2,800 - 94 15,394 |
Endowment Funds 2024 £ - - - - - - - - - - - - 1,926 - - 1,926 - - - - - - - - - - - - |
Total 2024 £ 50,852 11,990 10,021 1,000 1,597 - 75,460 39,348 135,016 - 1,510 175,874 7,028 480 26 7,534 7,335 - 7,335 - - - 12,500 - 2,800 - 1,769 17,069 |
Unrestricted Funds 2023 £ 53,009 4,202 9,953 15,092 1,565 - 83,821 11,480 - - - 11,480 2,789 342 18 3,149 5,670 - 5,670 13,592 10,784 - - - - - 40 24,416 |
Restricted Funds 2023 £ - 6,810 - - - 485 7,295 26,845 119,262 769 396 147,272 1,773 34 98 1,905 - 352 352 - 57,710 24,180 25,000 4,180 12,602 4,443 - 128,115 |
Endowment Funds 2023 £ - - - - - - - - - - - - 1,641 - - 1,641 - - - - - - - - - - - - |
Total 2023 £ 53,009 11,012 9,953 15,092 1,565 485 91,116 38,325 119,262 769 396 158,752 6,203 376 116 6,695 5,670 352 6,022 13,592 68,494 24,180 25,000 4,180 12,602 4,443 40 152,531 12 |
|---|---|---|---|---|---|---|---|---|
Biggar Parish Church Of Scotland
Scottish Charity Number: SC000333
Notes forming part of the financial statements for the year ended 31 December 2024
| Unrestricted Funds 2024 £ 6 Raising Funds Investment Manager’s Fees - Gillespie Purchases - Gillespie Equipment Hire - Offering Envelopes 76 76 Charitable Activities National Ministry and Mission and Wider Work Ministries and Mission Allocation 57,528 Presbytery Dues 1,842 59,370 Local Staffing Costs Minister's Expenses - Travel 1,149 Minister's Expenses - Telephone 483 Minister's Expenses - Lump Sum - Other Salary Costs 3,484 Pulpit Supply 536 5,652 Building Costs Cleaning 593 Maintenance - Church 3,176 Maintenance - St Mary's Hall 479 Maintenance - Gillespie Centre 2,275 Maintenance - Manse 1,746 Council Tax - Manse 3,451 Analysis of Expenditure |
Restricted Funds 2024 £ - 48,029 - - 48,029 - - - - - - 97,205 - 97,205 5,042 - - 23,305 - - |
Endowment Funds 2024 £ - - - - - - - - - - - - - - - - - - - - |
Total 2024 £ - 48,029 - 76 48,105 57,528 1,842 59,370 1,149 483 - 100,689 536 102,857 5,635 3,176 479 25,580 1,746 3,451 |
Unrestricted Funds 2023 £ - - - 70 70 51,871 1,647 53,518 1,177 438 1,200 5,085 510 8,410 339 1,596 12,752 - 805 3,368 |
Restricted Funds 2023 £ - 46,556 702 - 47,258 - - - - - - 85,102 - 85,102 4,953 - - 92,482 - - |
Endowment Funds 2023 £ - - - - - - - - - - - - - - - - - - - - |
Total 2023 £ - 46,556 702 70 47,328 51,871 1,647 53,518 1,177 438 1,200 90,187 510 93,512 5,292 1,596 12,752 92,482 805 3,368 13 |
|---|---|---|---|---|---|---|---|
Biggar Parish Church Of Scotland
Scottish Charity Number: SC000333
Notes forming part of the financial statements for the year ended 31 December 2024
| Building Costs continued Water Rates Insurance Heat, Light & Power Other Expenses Telephone Post and Stationery Computer Expenses Charity Donations Education Ministry (incl. Sun Club) Worship Ministry (incl. Music) Outreach Ministry Life and Work Pastoral Ministry Guild Flower Guild Minister's Discretionary Relief Fund Other Expenses Bank Charges Independent Examiner’s Fee Total Charitable Activities |
Unrestricted Funds 2024 £ 271 9,197 9,833 31,021 483 230 590 1,898 - 78 999 - 246 - - - 78 643 1,442 6,687 102,730 |
Restricted Funds 2024 £ 2,591 - 13,911 44,849 700 199 931 - 940 - - - - 1,455 728 - 885 2,315 1,625 9,778 151,832 |
Endowment Funds 2024 £ - - - - - - - - 589 608 - - - - - - - - - 1,197 1,197 |
Total 2024 £ 2,862 9,197 23,744 75,870 1,183 429 1,521 1,898 1,529 686 999 - 246 1,455 728 - 963 2,958 3,067 17,662 255,759 |
Unrestricted Funds 2023 £ 1,055 8,753 2,391 31,059 490 213 403 3,491 245 99 643 - 111 - - - 174 351 843 7,063 100,050 |
Restricted Funds 2023 £ 4,154 - 7,222 108,811 638 636 1,972 - 1,575 - - - - 1,045 727 562 403 2,014 1,440 11,012 204,925 |
Endowment Funds 2023 £ - - - - - - - - 679 566 - - - - - - - - - 1,245 1,245 |
Total 2023 £ 5,209 8,753 9,613 |
|---|---|---|---|---|---|---|---|---|
| 139,870 | ||||||||
| 1,128 849 2,375 3,491 2,499 665 643 - 111 1,045 727 562 577 2,365 2,283 |
||||||||
| 19,320 | ||||||||
| 306,220 |
Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.
15
Biggar Parish Church Of Scotland
Scottish Charity Number: SC000333
Notes forming part of the financial statements for the year ended 31 December 2024
| 7 Staff costs and numbers Salaries and wages Pension costs Total |
2024 2023 £ £ 99,291 89,295 1,398 892 100,689 90,187 |
|---|---|
The average number of employees during the year, calculated on the basis of a head count, was as follows:
| 2024 | 2023 | |||
|---|---|---|---|---|
| Premises maintenance | 1 |
1 | ||
| Management - Gillespie Centre | 1 |
1 | ||
| Operational - Gillespie Centre | 6 |
6 | ||
| 8 |
8 |
No employee had employee benefits in excess of £50,000 for the current year and preceding year.
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend in the fifth and subsequent years was £38,884.
8 Trustee Remuneration and Related Party Transactions
During the year one trustee received re-imbursement of expenses totalling £3,378. Council tax of £3,451 (2023 - £3,368) was also paid for the manse in the year.
During the year an estimated total of £16,206 (2023 - £15,186) was donated to the congregation by trustees.
16
Biggar Parish Church Of Scotland Scottish Charity Number: SC000333
Notes forming part of the financial statements for the year ended 31 December 2024
| 9 Investments sold Realised gain on investments sold Church of Scotland Investor's Trust Fabric Fund(formerly 450th Anniversary) Church of Scotland Investor's Trust Sunday Club Church of Scotland Investor's Trust General Church of Scotland Investor's Trust Coulter Children - Growth Fund Church of Scotland Investor's Trust Coulter Children - Income Fund M&G Securities - General Fund M&G Securities - Gillespie Centre Unrealised (loss) on investments Investments at cost Investments The following investments are held: Market value at 1 January 2024 Unrealised gain on investments Market value at 31 December 2024 |
2024 £ 138,364 - - 4,361 - 142,725 124,345 2,710 3,495 38,987 30,598 23,569 17,668 25,698 142,725 |
£ 134,833 - - 4,548 (1,017) 2023 |
|---|---|---|
| 138,364 | ||
| 124,345 | ||
| 2,685 3,463 38,634 27,961 23,356 17,220 25,045 |
||
| 138,364 |
In 2024, the restricted fund for the 450th Anniversary was transferred to the designated Fabric Fund, which is a fund provided for future maintenance of Biggar Kirk.
10 Debtors
| Gift Aid Tax Refund Due St Mary's Hall - Hall Rent Gillespie Centre - Hall Rent Gillespie Centre - Café Takings Blackmount - Share of Parish Church Expenses Unbanked Collections Other debtors |
2024 £ £ 9,000 9,500 - 173 581 1,445 4,614 - 1,597 1,565 228 1,239 496 - 16,516 13,922 2023 |
|---|---|
17
Biggar Parish Church Of Scotland
Scottish Charity Number: SC000333
Notes forming part of the financial statements for the year ended 31 December 2024
11 Creditors
| Independent Examiner’s Fee Accrual Youth Group Expenses Payroll Costs Charity Donations Heat, Light & Power Accrual Water Rates Accrual Gillespie Centre - Café Expenses VAT Hall Rental Deposits Held Other Creditors |
2024 £ 2,575 156 906 1,843 5,094 - - 6,033 1,280 925 18,812 |
2023 £ 2,280 - 771 2,928 1,562 300 487 4,604 1,300 - |
|---|---|---|
| 14,232 |
12 Movements in Funds
| Endowment funds Coulter Christian Education Restricted funds 450th Anniversary Fund Sunday Club Biggar Kirk Youth Fellowship Flower Guild The Guild IT Renewal Fund Gillespie Centre GC - Foundation Scotland GC - Seeds of Change Fund GC - New Lift Fund Ministers' Discretionary Fund Adult Education Fund Unrestricted funds Designated Fabric Fund General Fund Total funds |
2024 £ 61,770 61,770 6,408 3,463 279 2,745 2,550 919 80,255 15,471 400 - 1,256 2,134 115,880 20,000 56,124 76,124 253,774 At 1 January |
Incoming Resources £ 4,777 4,777 171 271 - 375 118 - 170,604 12,500 - 7,230 - 635 191,904 - 90,952 90,952 287,633 |
Outgoing Resources £ (1,197) (1,197) - (183) - (728) (1,455) (470) (180,798) (15,471) - - - (756) (199,861) - (102,806) (102,806) (303,864) |
Transfers £ - - (6,579) - - - (1,213) - 200 - - - - - (7,592) 6,579 1,013 7,592 - |
2024 £ 65,350 At 31 Dec |
|---|---|---|---|---|---|
| 65,350 | |||||
| - 3,551 279 2,392 - 449 70,261 12,500 400 7,230 1,256 2,013 |
|||||
| 100,331 | |||||
| 26,579 45,283 |
|||||
| 71,862 | |||||
| 237,543 |
18
Biggar Parish Church Of Scotland Scottish Charity Number: SC000333 Notes forming part of the financial statements for the year ended 31 December 2024
12 Movements in Funds continued
| Endowment funds Coulter Christian Education Restricted funds 450th Anniversary Fund Sunday Club Biggar Kirk Youth Fellowship Flower Guild The Guild IT Renewal Fund Gillespie Centre GC - Foundation Scotland GC - Seeds of Change Fund GC - SSE Clyde Windfarm Grant Fund Ministers' Discretionary Fund Adult Education Fund Unrestricted funds Designated Fabric Fund General Fund Total funds |
2023 £ 58,459 58,459 6,187 3,337 279 3,074 2,351 1,020 51,611 - 400 6,936 1,817 1,531 78,543 25,000 26,672 51,672 188,674 At 1 January |
Incoming Resources £ 4,556 4,556 221 284 - 399 1,794 - 231,564 25,000 - 24,180 - 1,721 285,163 - 129,946 129,946 419,665 |
Outgoing Resources £ (1,245) (1,245) - (491) - (728) (1,045) (101) (208,097) (9,529) - (31,116) (561) (1,118) (252,786) - (100,534) (100,534) (354,565) |
Transfers £ - - - 333 - - (550) - 5,177 - - - - - 4,960 (5,000) 40 (4,960) - |
2023 £ 61,770 At 31 Dec |
|---|---|---|---|---|---|
| 61,770 | |||||
| 6,408 3,463 279 2,745 2,550 919 80,255 15,471 400 - 1,256 2,134 |
|||||
| 115,880 | |||||
| 20,000 56,124 |
|||||
| 76,124 | |||||
| 253,774 |
Purposes of Endowment Funds
Coulter Christian Education. This is a fund that was originally for the Christian education for the youth of the whole parish.
Purposes of Designated Funds
Fabric Fund: The Trustees have set aside funds for the maintenance of the Church property
Purposes of Restricted Funds
450th Anniversary Fund: This is a fund for the future maintenance of Biggar Kirk.
Sunday Club Fund: This fund is for work with children
Biggar Kirk Youth Fellowship: This fund is for work with young people
Flower Guild Fund: This is a fund to provide flowers for display during services of worship
The Guild: This fund is for the work of Biggar Kirk guild which is a member of the National Guild of the Church of Scotland
IT Renewals Fund: This is a fund for renewal of IT & computer equipment.
Gillespie Centre: This is a fund for the ongoing running costs of the Gillespie Centre.
Gillespie Centre Foundation Scotland Fund: This is a fund to pay the Centre manager salary in the Gillespie Centre.
Gillespie Centre New Lift Fund: This is a fund to pay for the installation of a lift in the Gillespie Centre.
Seeds of Change Fund: This fund is for the costs related to the raised beds in the back garden of the Gillespie Centre.
SSE Clyde Windfarm Grant Fund; this fund is for the internal and external repairs of the Gillespie Centre building.
Ministers' Discretionary Fund: This is a fund for the Minister to use to help individuals within the local community who are experiencing hardship. Adult Education Fund: This fund is for the education of young adults.
In 2024, the restricted fund for the 450th Anniversary was transferred to the designated Fabric Fund, which is
a fund provided for future maintenance of Biggar Kirk.
19
Biggar Parish Church Of Scotland Scottish Charity Number: SC000333
Notes forming part of the financial statements for the year ended 31 December 2024
13 Analysis of Net Assets Among Funds
| Investments Current Assets Current Liabilities Net assets at 31 December 2024 |
General £ 41,090 12,564 (8,371) 45,283 |
Designated £ 18,275 8,304 - 26,579 |
Restricted £ 29,193 81,423 (10,285) 100,331 |
Endowment Total £ £ 54,167 142,725 11,339 113,630 (156) (18,812) 65,350 237,543 |
|---|---|---|---|---|
14 Contributions Made by Volunteers
In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.
| 15 Collections for Third Parties Clydesdale Food Bank Tear Fund UNICEF World Day of Prayer Clydesdale Christian Youth Trust Afghanistan Appeal Turkey Earthquake Appeal Christian Aid |
2024 £ 912 248 640 97 - - - - 1,897 |
2023 £ - - - - 1,843 465 563 620 |
|---|---|---|
| 3,491 |
20
Biggar Parish Church Of Scotland
Scottish Charity Number: SC000333
| Membership Collections Coffee Mornings Current Account - 01.01.24 Cash in Hand - 01.01.24 Income |
- Fundraising Expenses - 118.10 Gifts/Donations/Other Expenses 81.17 - Church of Scotland 600.00 Disbursement of Funds 1,212.86 Central Expenses 360.00 Outings / Events 413.85 118.10 2,667.88 2,499.53 Current Account - 31.12.24 - 50.25 Cash in Hand - 31.12.24 - 2,667.88 2,667.88 THE GUILD 01.01.24 - 31.12.24 Expenditure* |
|---|---|
The Guild at Biggar stopped in 2024 with members now able to join in with the Guild at the linked charge of Blackmount.
FLOWER GUILD 01.01.24 - 31.12.24
| Donations Monthly Flower Return Bank Interest Bank Accounts - 01.01.24 Cash in Hand - 01.01.24 January Flowers - 01.01.24 Income |
339.00 Monthly Flower Allowance 1,025.00 436.04 Oasis & Extra Flowers 61.00 35.60 Postages, Cards and Bags 78.00 Christmas Tree 0.00 810.64 1,164.00 2,615.06 Bank Accounts - 31.12.24 2,302.66 50.09 Cash in Hand - 31.12.24 9.13 80.00 January Flowers - 31.12.24 80.00 3,555.79 3,555.79 Expenditure |
|---|---|
The Flower Guild has 25 members and welcomes anyone willing to participate in arranging flowers for the Sunday Service or distributing them in the community after the service. Finances are good but more volunteers are needed. Please putting your name forward (the flower calendar is in the church year when it reminds you of a loved one or celebration. Your donation of money goes towards the flowers that go in the church that Sunday and more than one person can put their name on any given Sunday. The flowers are distributed in the community each Sunday to those who are bereaved or sick, the housebound and for special occasions.
21
Biggar Parish Church Of Scotland
Scottish Charity Number: SC000333
GILLESPIE CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024
| Income Café Sales Less: Direct Costs Food and Drink Purchases Hire of Equipment Wages Gross Surplus Add: Other Income Fund Raising and Donations Foundation Scotland Loaningdale School Grant SSE Clyde Windfarm Grant Other Grants Use of Premises Sundry Receipts Insurance Claims VAT Repayment Other Interest Dividends Received Less: Expenditure Rates and Water Telephone Heat, Light and Power Cleaning Property Maintenance Computer Expenses Office Expenses Accountancy Other Expenses Bank Charges Profit/(Loss) on Investment Revaluation Net Surplus / (Deficit) |
£ £ £ £ 135,016 119,262 (48,029) (46,556) - (702) (97,205) (85,102) (145,234) (132,360) (10,218) (13,098) 6,707 5,932 12,500 25,000 2,800 - - 24,180 - 15,782 30,993 26,845 94 - - 57,710 - 4,443 - 98 1,571 1,492 54,665 161,482 44,447 148,384 (2,591) (4,154) (700) (638) (13,911) (7,222) (5,042) (4,953) (23,305) (92,482) (461) (1,871) (199) (601) (1,625) (1,440) (886) (404) (2,315) (2,014) 653 (603) (50,382) (116,382) (£5,935) £32,002 Year Ended 31/12/2024 Year Ended 31/12/2023 |
£ £ £ £ 135,016 119,262 (48,029) (46,556) - (702) (97,205) (85,102) (145,234) (132,360) (10,218) (13,098) 6,707 5,932 12,500 25,000 2,800 - - 24,180 - 15,782 30,993 26,845 94 - - 57,710 - 4,443 - 98 1,571 1,492 54,665 161,482 44,447 148,384 (2,591) (4,154) (700) (638) (13,911) (7,222) (5,042) (4,953) (23,305) (92,482) (461) (1,871) (199) (601) (1,625) (1,440) (886) (404) (2,315) (2,014) 653 (603) (50,382) (116,382) (£5,935) £32,002 Year Ended 31/12/2024 Year Ended 31/12/2023 |
|---|---|---|
| (13,098) 161,482 |
||
| 148,384 (116,382) |
||
| £32,002 |
22
Biggar Parish Church Of Scotland
Scottish Charity Number: SC000333
GILLESPIE CENTRE
BALANCE SHEET AS AT 31ST DECEMBER 2024
| Fixed Assets Investments Current Assets Debtors Bank and Cash Creditors Falling due within one year Restricted Funds Opening Resources Surplus/(Deficit) for the Year Transfers Closing Resources |
£ £ £ £ 25,698 25,045 5,254 1,445 69,723 77,344 74,977 78,789 (10,284) (7,708) 64,693 71,081 £90,391 £96,126 96,126 58,947 (5,935) 32,002 200 5,177 £90,391 £96,126 31/12/2024 31/12/2023 |
£ £ £ £ 25,698 25,045 5,254 1,445 69,723 77,344 74,977 78,789 (10,284) (7,708) 64,693 71,081 £90,391 £96,126 96,126 58,947 (5,935) 32,002 200 5,177 £90,391 £96,126 31/12/2024 31/12/2023 |
|---|---|---|
| £96,126 | ||
| 58,947 32,002 5,177 |
||
| £96,126 |
A team of 50 volunteers make a major contribution in ensuring the Centre is a welcoming place to meet and learn. The Gillespie is more than just a cafe, offering support in so many ways to the groups that meet: the charities who have a base for collections including Clydesdale Foodbank, Bra Bank and WomanKind; Technical Support Sessions; weekly CAB; and Counselling Sessions. The Centre supports a minimum of twenty groups each week including the Luncheon Club and Fun & Friendship.
23
Biggar Parish Church Of Scotland Scottish Charity Number: SC000333 APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| CAPITAL ACCOUNT REVENUE ACCOUNT MOVEMENTS IN THE PERIOD CF Fund (Capital) - Investment Unrealised Gain/(Loss) CF Fund (Capital) - Investment Realised Gain/(Loss) CF Fund (Capital) - Withdrawal CF Fund (Revenue) - Investment Income CF Fund (Revenue) - Investment Realised Gain/(Loss) CF Fund (Revenue) - Interest Received CF Fund (Revenue) - Administration Costs CF Fund (Revenue) - Withdrawal Credit Balance at 31 December 2024 Credit Balances held at 31 December 2024 at cost Market Value of Balances at 31 December 2024 |
2024 2023 £ £ 32,299 32,299 47,280 45,044 647 692 2,236 (8,570) - 4,827 - (12,000) 1,722 1,549 - 2 20 11 (112) (1) (1,675) (1,592) 2,191 (15,774) |
|---|---|