## **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:** ## **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 C1￿￿1￿S 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 State￿entS 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 I￿v¢ 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 Cli￿7ty and lo enable Iliem to elis1￿e that the financial stataiiails COll]ply with the Charities and Trustee hivestment (Scotland) Act 2005 and the Charities Accoijnts (Scotland) Re￿￿ationS 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 I￿egulaTi1]es. The trustees are responsible for the maintenance and integrity of the charity and financial informatioTh on the congregatioll's website. Le￿slatIOn 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 aCcol￿ts 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 tll￿teeS C￿lsider 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) Re￿￿￿tiOnS 2(M)6 (as amended). An exan]U￿tIon 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 Procedi￿CS 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 accOl￿t5 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: **----- 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)| |---|---|