The Church of Scotland Larkhall New Parish Church of Scotland eaching up. LARKHALLNEW PARISH CHURCH SORP Compliant Annual Accounts 2024 Congregation No . 171168 Charity No . SC002870
LARKIIALL NEW PARISH CHURCH OF SCOTLAND Trustees Annual Report Year ended 31 December 2024 The Trustres preseni th¢ir atmual rewrt and financial statements for IArkhall New Parish Church of S¢otl8nd for the year ended 31 December 2024. The fmanciaI statements have been prepared in accordance wRth the accounting liCeS set out in the notes to the accounts and comply with the General Assembly Regulations for Congregational FitLance. the Charities and Trustee Investment (Scotland) Act 2005. the Cl]arities Accounts (Scotland) Regulations 2006 (as am¢nd¢d) and Accounting and Reporting by Charities: Statement of Recommended Prdctice appIlble to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on l January 2019. Objectives and Activities Th¢ Church of Scotland is TrinitatiaD in d(Ktrinc, R¢fon in tradition and Presbyt¢Tian in lity. It exists to glorify God and to work for the advancement of ChTiSt's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to people in every parish in Scotland through a territorial ministy. It co-operdtes other Churches in various ecumenical bodies in Scotland and beyond. The challenge to our church's ability to work and witness conttnued with con]mitment and enthusi&sm in 2024. Both the leadership and the membersl]ip managed to maintain th¢ir corporate identity and their shared caIling to care for and serve the people of our community. The main objective being to revisit and revitalise the committee structure which had suffered during Covid and needed reviving. Aehievements and Perforniance We are eXtrenlY grateful for the deep commilment of our leaders and the sacrificial support of our m¢mbeTS who together ensured that the financial and fabric needs of the church were fully met and that plans for future development were still being foTmed and taken fonvard. We looked again at the vision adopted by Larkhall New at the lime of the Union: "Our home in Christ and Christ in our home" and decided to change this to better reflect our new mission planning ideas by adopting the logo "Reaching ty Reaching OUL Reaching Up" Our members continued to be involved in OUT community through serving in a number of local groups, including The Ma¢han Trusl youth projecL Larkhall Christians Together and The TnLssell Trust Food Bank. Our buildings and facilities were very well looked after and we are deq)ly grateful for our fabric committees, expertise and deep commitment to th¢ lask. Since the Union took place we hav¢ been responsible for two sets of buildings. While the St Machan's sanctuary is the principal plac¢ of worship we are holding monthly services in the Cbalmers, sanctuary and continue to develop plans for the future use of both sets of halls.
LARKHALL NEW PARISH CHURCH OF SCOTLAND Trustees Annual Report (continued) Year ended 31 December 2024 AchievemeDts and Performanee (continued) In 2024 an Ulate of a new Presbytery Mission Plan was finally agreed and implementation of this is now being progressed by the appropriate Presbytery committee. Our fundamental and foundational fimctions have been well maintained throughout 2024 and in many cases they have been enhanced and advanced by hard work, innovative practice, and a willingness to change. A review of the then curr¢nt Committee structure was undertaken as noted below and this will enhance and continue the great Mission Revival work started in 2023. Business Team . IAder- LiDda TurnbulL Session Clerk Following an Elders conference in March 2024, an updated version of our Logo was agreed as noted above, with the conlmittees to be revived and revamped. The Business Team met on a number of occasions throughout the year. Ov¢r the first meeting li was agreed to replace the word Committee with the word Team. 6 teams were established - communicatio Missioo Nurture, Property, Social and Stewardsl)ip & Finance. Each Team leader then tecTUited members from the Eldership and the general congregation. Througbout 2024 the Teams have been very active and busy thus ensuring that the spiritual, pastoral and temporal life of our Church continue5 to tbTive and moved fonvard in faith in a way that is Current and relevant to today's needs. The work of these 6 Action Teams is ¢Ovordinated by the Business Team. providing guidallce and help where and when needed and ajso ensuring they report regularly to the Kirk Session. It also deals with matters referred to the Kirk Session by Presbytery or the General Assembly and ensures all major issues and prop)sed challges are brought to the Kirk Session for discussion and approval. The Business Team is made up of the Leaders from each of the six Teams plus the Session Clerk, and our Mtnister. CoDJmunication Team . Leader- FioDa Sxndeman The Communication Team h&s 6 members, We administer the Website. which is being revamped at the momenL as well as overseeing the printing of the Order of Service each Sunday, the quarterly Church Magazine and any other printing required by other Church groups.
LARKHALL NEW PARISH CHURCH OF SCOTLAND Trustees Annual Report (continued) Year ended 31 December 2024 Achievements and Performance (continued) Mission Team . L¢ader- Graham DuneAn The mission t¢am md regularly during 2024 with the aim to create opportunities for folk to seek and fmd Jesu& to share together in s(Kial events as a church family and encourage interaction with our community. 16 folks attended a l O-week Alpha CouTse which started in January and a call was made to the group and &therents to ¢onsider chuTch membership. In March. 6 new members joined the church at a special service and 2 adults were also baptized. Intimations were made at Sunday services to encourage new folk to give their contact details to share inf0mtion on church activities as part of our Sunday morning welcome protocol. Various social events were arranged to encourage the congregatiOTI and the community to intera¢L which were successful. A special 3 session bible study entitle¢ Let's Talk about Heave was well attended and a'songs of Praise" Sunday Service w&8 atTanged in October with the congregation choosing their top Hymns. Monthly tea dances continued in our Chalm¢TS building and monthly Pancake Coffee mornings Continued in our St Machan's buklding. An Alpha coutse is planned for early 2025. Nurture Team . Leader- Jokn Martin MBE Our Nurture Team which is made up of seven members of our congregation aim to nurture the growth and development of our ConggatIon.S faith in Go¢ from those small children who are baptis in our church to those of an ¢lderly age. W¢ aspire to take care of and spiritually feed our members. The team encournges our Membe to be involved in our church and to recognise all external factors that affect human development such as early childhood experiences, daily habits and socioeconomic status. The team encourages and supports OUT Prayer Group, our Mission Team. Youth Groups and all other organisations in our church by having close connections with our Kirk Session. Nominated members of the Kirk Session continue to visit the church organisations and are reporting back to the Nurture Team. We encourage our congregation in daily prdyer and worship by pn)vtding around 80 copies of a quarterly booklet 'Our Daily Bread,. We also provide the EM)oklet "Try Praying" The PastOTal ca Team wbich is a sub group of the Nurtur¢ Team visit 17 members of OUT COngatIon who are either houseboun(L in hospitsl or ar¢ in nursing homes. All Pastoral Care VisiloTS have undergone Cos disclosure and attended the appropriate safeguarding trdining. The PastoraI Care Team distribute the COrdIng$ of church services to those who are not on line. Each household who request¢d th¢ recordings have been issued with playback boxes provided by our church and receive recordings of each Sunday morning service.
LARKHALL NEW PAIUSH CHURCH OF SCOTLAND Trustees Annual Report (continued) Year ended 31 December 2024 Achievements and Performance (eontinued) Team . A¢ting Leader- Graham Duncan The annual maintenance and unexpected general pair work which arise in the course of a year both at the Manse and in the Sanctuaries and halls have been undertaken. All essential repair work addresse with particular attention beiJJg made to refuTbishment of the Manse en suite and surfacing of a third of the ChalmeTS building car with tsT macadam. The St Machan's Session Room was refurbished. and significant work w&s carried out to repaÈr a collapsed drnin at our St Machan's building. Steivardshi & Finance Team . Leader- Bob Allan The Stewardship and Finance Con]mittee is responsible for all matters of Church finance, fidIaIsIng and accounting with a special emph&sis on promoiing all fornks of stewardship and Christian giving. As always the fulancial team worked quietly away throughout the year ensurlng our money is well looked after, spent wisely and that all our financial commitments are met. 2024 was no differenL Financial Review The total incoming resources for th¢ year amounted to £163.064 which is an increase of £23,976 from 2023. Compared to the income in 2023 there were increases of £4.388 in offerings and lax recovery. £2.952 in rents receive( £3.500 in legacies, £7.136 in a special appeaL for refurbishment purposes, £4261 in income of oiganisations and £945 in interest received. Resources expended in 2024 amounted to £154,360 a deCre of £6,165 on the figures for 2023. This is largely accounted for by reduced expenditure of £17.988 on fabric expenditure offset by incre&sed expenditure of £1 1.045 on other building costs. Overall the totaI fld5 caled forward at the end of th¢ year in¢re&sed by £8,704 from those at the end of 2023. Each of the funds being catried forward at the year-end are in Su]US other than a small deficit of £304 in the Fabric Fund. The General Fund is canying fonvard a balance of £66,199 and the designated fimds a balance of £6,135 set aside for the puTposes outlined on page 17. The restricted Refurbishment Fund is carrying forward a balance of £29,003 for the puTrose specified in Note 12. In 2024 our Giving to Grow aIlocation to the Church's central funds was met in full. The Giving to GTOW allocation in 2025 is £67.952 which is being met by ten monthly Énstslments.
LARKHALL NEW PARISH CIIURCH OF SCOTLAM) Trustees Annual Report (continued) Year ended 31 December 2024 Risk Management The principal risk facing the congregation in line with m05t other Teligious charities is that of a reducing membership with an incre&sing age PTofile and an income b&se which is under strain. This is a problem for the whole Church to resolve. part of the answer to which is a programme to unite or link congregations and so reduce the cost base and to encourage regular promotion of stewardsbip to boost income levels. A further risk in the longer temi is the upkeep of our buildings, particularly the sanctuaries and the halls. Some parts of OUT buildings 180 years old and some repairs such &$ stonework are very expensive. The major refurbishment work carried out in recent years to both sets of buildings ensure that the buildiugs are fit for purpos¢ in the short to medium tern) In the longer tern significant expenditure will undoubiedly be required. The only ex¢eption to this is the roofs covering the St Machan's halls which require renewing. This will be a major and expensive job which we will have to face soon but the position of major costs being expended on any church building in currently sist¢d by the General Assembly until the future of Presbytery Mission Plans is agreed by the national Church. Reserves Policy It is the Trustees, p)li¢y to hold reserves of approximately six months General Fund expenditUTe plus an amount of at least £50,(K)O to cover unanticipated fabric repairs or emergency situations which may occur. At the year end the Church held unrestricted net assets of £72,334 of which -£304 had been designated for fabric purposes and £6.439 for organisational purposes. The remaining balance of £66,199 represents about six months expenditure. The RefurbisF&ment Fund has a balance of £29,003 which leaves the reserves approximately £31,000 less than the desired level but it is not anticipated that this shortfall will be significantly redu¢ed over the nexl one to two years. Structure, Governance and Management The congregation is a regiSred charity, number SC(X)2870 and is administered in accordance with the temTrs of the UDitary Deed of Constitution and is subject to Acts and Regulations of the General A&sembly. The Unitary Constitirtion was adopted in the Summ¢r of 2016. Under the Unitary Deed of Constitution mem1r$ of the Kirk Session are the Charity Trnstees. The Kirk Session members ar¢ th¢ Elders of the church and are chosen from those members of the church who are Considered to have the appropriate gtfts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Pr¢sbytery. The Kirk Session meets on average five times a year, either in fornial meeting or in conf¢rence Sessio and is responsibEe for the Spiritt affairs within the congregation.
LARKHALL NEW PARISH CHURCH OF SC(yfLAND Trustees Annual Report (continued) Year ended 31 December 2024 Reference and Administrative InformatlOD Trustees The Trustees who served al any time during the year and up to the dale of signing the accounts were . xt Principal Office-bearers at 31 December 2024 Minisler Session Clerk Treasurer Fabric Tearn LeadeI (Acting)
LARKHALL NEW PAIUSH CHURCH OF SCOTLAND Trustees Annual Report (continued) Year ended 31 December 2024 Reference and Administrative Information (continued) Principal Office The address of the princ11 place olworship is Chutch StreeL Larkhall, Lanarkshire, ML9 IEZ. Charity Registration Number SC002870 Congregational Reference Num 171168 Contsct Address Independent Eian]iner Bankers Bank of Scotland 39 Union Str¢¢t Larkhl ML9 ID'I.
LARKHALL NEW PARISH CHURCH OF SCOTLAJYD Trustees Annual Report (continued) Year ended 31 December 2024 Trustees, Responsibilities in Relation to the Financial Statements The charity trustees are responsible for prerdring a tn, annual rert and fUnClaI statements in accordance with applicable law and Unitcd Kin8dotn Accounting Standards (United Kingdom Gencrally Acccpted Accounting Practice). 'rhe law applicable to charities in Scoiland requires the charity trustees to prepare financial ststements for each tinancial year pA)ich show a true and fair view of the state of affair5 of the charity for that peri. In prcparing th¢ fitwKial Statemen the trusteeo are required to: select suitsble accounting policies and then apply them consistently; obsertre the method and ptineiples in the appIlble Chariues SORP; make judgments and estimaies that a rsonable and prndent. state wlther applicable accounting stsndards and statcmcnts of ¢0mM¢dca prdctice have been followed, subject to any depamjres disclosed and explaIti in the financial statements" prcpaTC financial slatements on the going concern basis unless it is inapproprial¢ to presume that the Charity will coniinue in operarional existence. The trLStees are res[K)n.ibTe for keeping prop¢r accounting rccords Nvhich are sufficicnt to show and explain the chaTity's traDsaclions and disclose with reasonable accuracy at any time the financial tx)sition of th¢ charity and to enable them lo ensure thal thc financial statements omply with the Charities and Tntee ]nTrestment (Scotland) Act 2005 and the Charitics Accounts (Scotland) Regulations 2006 (as amended). They aTe also resTX)nsible for Safeguarding the assets of the charity and hence foi taking reasonabl¢ stcps for thc prcvcntion and detections of fraud and other irregulaTities. The 1rn5tees are responsiblc for the maintenance and integrit), of the charit), and financial infonnalion on the congregation's website. Legislation in the United Kingdom governing the preparation and disscmination of financial statements may differ from legislation Én others jurisdictions. Approved by the Trustees on I l May 2025 and signed on their behalf, Ddk . 29 Il<lY 2u25
LARKHALL NEW PAIUSH CHURCH OF SCOTLAND SC002870 IndepeDdcDt ExamiDer's Report to the Trustees of Larkball Parish Church of Scotland - Year ended 31 December 2024 I rqrt on the accounts of thc charity for thc year ended 31 Dectmbet 2023 which are set out on pages 10 to 19. Respeelive rt8ponsiTrfvilities of trustees and examiner The charity's trustees are restX)Dsible for the pparatIOn of the accounts in accordance with the tern15 of the Charities and 'l'rustc¢ Inwestment (Scotland) Act 2005 and the Charities Accoullts (Scotlalld) Regulations 2006 (as amended}. The charity trustees consider that the audil requirement of Regulation 10(I ) (a) to (c) of the Accounts Regulations does not apply. Ii is my resFK)nsibility to eKamine the accounts &$ required under section 4411) (e) of the Act and to state svhether particular matters have come to my attentio Basis of independent examiDer's statement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland} Regulations 21K16 (as amended). An examination includes a revie of the ac£ounting Tecords kept by the charity and a wmparison of the accounts presented with those records. Il also includes consideration of any unusual items or disclosuTes in the accounts, and seeks explanations from the trustees concerning any such Matters. The procedures undertaken do not provide atl the evidence thai OUld be required in an audit, and consequently I do not ¢xpress an audit opinion on th¢ given by th¢ a¢¢ovnts. Independent exdminer'5 Statement In the course of my examination. no matter h&$ c4)me to my attention - wbich gives me re&8onable cause to b¢lteve that in any material respect the requiretnents: to keep accounting records iti a¢coTdance with Section 44(1) {a) of the 2005 Ad and Regulation 4 of the 2006 Accounts Regulations (as amended), and lo prepare accounts vthich aecord wiib the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as emended) haiTe not met, or 2. to which, in my opinion. attention should be drawn in order to enable a PrOT undetandIng of the arx4)unts to k r¢a¢hed. Date . 31 May 2025
LARKHALL NEW PARISH CHURCH OF SCOTLAND STATEMENT OF FINANCIAL ACTIVITIES Year Ended 31 December 2024 Unrestricted Funds Restricted Funds Unreslricled Fund5 Reslricled Funds Total Total End Donations and18gacles Charilablg aclivlli8s Other trading activities Inveslmgnts Other 126,898 1,991 16,254 2.397 3,633 9,141 1,000 136,039 2,991 16.254 2,397 5,383 117,410 1,310 13.302 1,452 5,038 578 117,986 1,310 13,302 1,452 5.038 1,750 151,173 11,891 163,084 138,512 576 139,088 ndl Raising funds Charblable aclivilie8 Other 431 144,871 431 153,929 265 180,280 2e5 160,280 9,058 145,302 9,058 154.360 160,525 160,525 N•t InGorn8llExp•ndlturo) 5,871 2,833 8,704 -22,013 576 -21,437 Trnnehrs bfjtw•en funds .3.370 3.370 N•t movgment In funds 2,501 6,203 8,704 -22,013 576 -21,437 R•con¢lllatlon of funds . Totsl funds brought forward 69,833 22,800 92,633 91,846 22,224 114,070 To l Funds Carrf FoThva 12 72,334 29.003 101,337 89,833 22,800 92,633
LARKHALL NEW PARISH CHURCH OF SCOTLAND BALANCE SHEET As at 31 December 2024 Note 2024 2023 Flxed Assets Tangible assets Investments Total Fixod Assets Current Assets Debtors Bank & Deposits Total Current Assets 22,857 82.584 105,441 19,196 77,675 96,871 Llabiliti8S Creditors due within one year 10 4.104 Net Current Assets 101,337 92,633 Net Assets 101.337 92,633 The Funds of the Charlty . Endowment Funds Restrlcted Funds 29.003 22.800 Unrestricted Funds General fijnds Designated funds 12 12 66.199 6.135 63,615 6.218 72,334 69,833 Totsl Funds 101,337 92.833 The accounts were approved by the Trustees on 11 May 2025 and signed on their behalf by: 11
LARKHALL NEW PARISH CHURCH OF SCOTLAND ACCOUNTING POLICIES For the ear to 31 December 2024 Acc untin Pollcles The principal accounting policies, lch have been applied consistently in the current and preceding year in dealing wth items which are considered material lo the aunIs, are sel oul below. (al Basis of preparatlon The financial stslements have been prepared in aCcOrdae Accounting and Reporting by Charities." Slalement of Recommended prath" icable lo tharities preparing their accounts in accordance Iwth the Financsal Rep.ng Stsndards applicable in the UK and Republic of Ireland {FRS1021 issued on 16th July 2014. the Chanties and TTUStees InvestnEnt (S¢aN5) Act 2005. and the Charities Acccmjnts {ScolarKII Regulth"ons 2006 (as amended). Ib} Fund accouTrtFng Funds are classffied as either restric fvrKls, erKlryTrrt funds unrtrICted fvnds, defined as follows .' Restrictecr funds are ftjnds subiect to $rC requirements as lo their use which may be declared by the dor¢or or wrth their authority C created through legal process, but still within the wider objects Df the charity. In the case of Larkhall Ne4V there are restricted fiJrKls. the Vision Development Fund and the Refurbishment Fund. Endowment funds are funds which have been given on the condilion that Ihe onginal pital sum is not reduced, but the income therefrom is used for the purpose defined in accordan( th the objects of the ¢harrty. In the case of Larkhall New there are no endowment fvnds. Unrestricted funds are expended at the discretion of the trusts in furtherance of the objects of the charity. If part of the unreslricted fijnds are eaTmaTked al the dI$tIon 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 fvnds. In the case of L8rkttall New the designated funds are the fabric fvnd. the Kirk Session frjrtds and the funds of organisations which S incorporated in the finanrial ststements. Ic) Golng con¢•m The Trustees consider that there are materiaj UnrtaIntiesabrXrt the abilrty og the charity to continue for the foreseeable future. and therefore has adopted the going concem basis in preparing these finanoal statements. Idl Recognltlon of Income Inwme is recognised when the charity has entitlèment to ts funds, any performance conditions attached lo the itemls) of income have been met, r( is Frfobable Ihe income WTII te received and the amount can be measured liably. le) Interest receivable Intest on fvnds held on deposrt is induded when 01¥able aThJ the armunt can be measured reli?bly by the charity: this is nrxmalty uwn rthcath)n of th& interest paTrd or payable. (fj Recognitton and allocatlon of expgndlture Expenditure is recognised in the Statement of Finarnaal Adivibes on an aC¢nlS basis and is reccyjnised when there is a legal and ¢(S1nth otAi9ation to pay for exF*rnliture. Ig) Tanglble fixed assets The ch8rity has the ftght to occupy arKI use for its charilable purw)ses certain tangible fixed assets, including Chtjrchs, halls. and the manse. b.tle lo which is vested in the Church of Scotland General Trustees. No consi¢Jeration is payable the use of these assets. sIe titFe lo these assets is not vested in the charitys trustees they are not refiected in the tharitys accounts, however expenditure incuffed on the repair and maintenance of these assets is charged as resources expended in the statemenl of financial ath"vites in the period in whtch the liabilty arises. Te to the premises in Marshall Street are vested in I(1 Trustees bul as il is proposed that these be tre[red to the General Twstees. agaill they are not refsected in the charity's a¢unIs. 12
LARKHALL NEW PARISH CHURCH OF SCOTLAND ACCOUNTING POLICIES For the ear to 31 December 2024 (hl Toxation Larkhall New Parish Church ts reccM3nised as a chanty for the purposes of applicable tax*ion (i) Cash and cash equivalonts Cash ar cash equivalents include cash in hand and deFM)Stts held I1h the Investors Trust. (il Debto Trade and other deblors are recognised al the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discoLJnts due. (kl Creditors Creditors are nomally re¢ognised at their settlement amount after alhjwng for any trade discounts due. 13
LARKHALL NEW PARISH CHURCH OF SCOTLAND NOTES TO FINANCIAL STATEMENTS For the ear to 31 December 2024 Unreslricled Funds 2024 Restricted Funds 2024 Unrestricted Restricted Funds Funds 2023 023 Total 2024 Totsl 1 Donatlong and Legacles Offerings & Standing Orders Fabric Env8lopes & Collections Tax Recovered on Gift Aid Legacies Fundraising Special Appeal Other Income of Organisations 88.607 88,607 86,381 144 19,007 1,500 1,466 86,381 144 19,007 1,500 1,466 576 8,912 117986 19,740 5,000 728 1,429 21,169 5,000 728 7,712 12,823 136 039 7,712 576 12,823 126,898 8,912 117,410 9,141 576 2 Income from Charltable Actlvltles Weddings, Baptisims and Funerals 1,991 1,000 1,310 1,310 3 Ineorn• from Other Tradlng A¢tlvllles Rent Received 16,254 18,254 13.302 4 Investment Income D6POSIt Intèrèst Bank Interest 2,397 2,397 1,452 1,452 2,397 2,397 1,452 1,452 S Incoming Resources from Charltable Actlvltles Other Donations External Grants Received Sale of Lrfe & Work Other Income 1,000 2,149 302 182 3,633 1.000 3,899 302 182 100 4,000 256 682 5.038 100 4,000 256 682 5,038 1,750 1,750
LARKHALL NEW PARISH CHURCH OF SCOTLAND NOTES TO FINANCIAL STATEMENTS Continued For the ear to 31 December 2024 Unrestrictèd Funds 2024 R8slrfcled Funds 2024 Unre$lricted Funds Reslricled Funds Total Total 6 Analylls ol Expfrndltur• Ral8lng Fund• Qffgring Envelop85 431 431 285 285 Charltable A¢tlvltl•• Giving lo Grow Presbytery Dues mini8lerf8 Expenses Pulpit Sypply Sglary Costs Cost of Professional Servl¢e8 Fabric Ropairs & Maintenance- Church & Ha118 Fabrlc Rep8lrs & Maintenance- Manse Mansè Council Tax Other Buildlngs Costs Chureh Office Expenses Th8 Machan Trust Larkhall Christians Together, Organ, Piano & Music Costs other Expenses Life & Work Magazine Donation to Organisalions Donations by Chur¢h Organisalions Costs of Coffee Momings, Concerts etc Costs of Social Events Capitation Fee$ 62,507 1,886 2,219 470 e2,507 1.888 2.219 470 84,708 1,993 999 354 64,708 1,993 999 354 21,618 9,832 725 2,e96 25,976 4,442 1,200 1,200 789 2,201 21,e18 9,832 9,783 2.898 25,978 4,442 1,200 7,200 789 2,201 20,029 29,502 8,101 2,825 14.931 20,029 29,502 8,101 2.825 14,931 2,964 1,200 1,200 1,232 3,239 9.058 1,200 1,200 1,232 3.239 294 1,570 1,Ix5 343 3,207 504 160,260 1.570 1,065 343 3,207 504 160,280 1,400 648 4,118 450 144,871 1,400 648 4.118 450 153,929 9,058 Totsl Expendlturn 145,302 9.058 154,360 160,525 180,525
LARKHALL NEW PARISH CHURCH OF SCOTLAND NOTES TO FINANCIAL STATEMENTS Continued For the ear to 31 December 2024 2024 2023 Stsff Ccffjts and Nwnbe Salaries Sockl Securty Costs The average number of paid staff dvring the year. on the basis of a head cx)unL vas- No wryloyee had emp1U benefrts in excess of£50.(KQ (2023 niD. I Church of Scotland (x)NJr898b"(Th ¢yJrrtribute to the Nat1 sp1 Fund which rS the costs of all mlnislers. stiFends and ernpjoyerfs cJJntributions for n81ion81 inSLW8n. Fenson arml housing and loan fvnd. Ministers. stipe8 are paid in aXINdar wlh tr tbonal spe1 sc. which 1$ lated to yeaTS of serwce. For the year under wew the mininjm sts.KS w48 t31.642 thg 8tipw¥J lin the ffifth an subsequent years) £38.884. 8 TA1•0 R•mun•rnlon and Relatod Party TTrn5actlons During the year 1 Trustse received rtimbursement of travel ex$e$ and telephone costs incurred tot8llin £2.219 as wen as hn9 Counul Tax paxl arnts"ng lo £2.8&S. In addffLion of the Tw518es. receiv&Y £efA) for providing hts swvrces as churth offKei of one of the Trustees, receiTrftd £660 for w>vidiE¥J serveS as ¢Jeanei a one of the Twstees. lo1¥d £8.924 for wovYir¥J her serewces as cjeaner ar4J oK. Other than the aLwJve. no Trustee a person ral to a TntslÉe W ary rwson81 inlor8kl in any rn1(aCt or tran88dion entered into by the charity duriwwJ the yeai. During thè y8ar 8 total of £41.345 {2ff23 £36.1801 was (knnated to the wregalln by Trustees. 2023 9 D•btoYs Gill Pid Tax Refvnd Due Olher Detrtors 21.017 1.840 22.857 18,706 490 19,196 10 Credilor8 Heat & Light Aceru813 F•bric Charges Accrwl Ministers Travet and Other Exp Other Cre¢"tS 2.683 499 820 102 4.104 3.472 170 596 4,238 11 Anatysls ol Net Assets *Jnong Fund8 Fixed Assets Inve5tmentS Cuirent Assets Current LHbilities Net Assets at 31 December 2024 70.303 4.104 e6.199 8.135 105,441 4,104 101,337 6.135 29,CK)3 Invesbnents Current As6ets Current Lk3bilrti•$ Net Assets at 31 Decembor 2023 e7.853 4.238 63.615 6218 96.871 4,238 6218 16
LARKHALL NEW PARISH CHURCH OF SCOTLAND NOTES TO FINANCIAL STATEMENTS Continued For the ar to 31 December 2024 12 Movement In Fund¥ Irr Outg¢yr¥J At 01n)1r24 Trd fers At31112r24 Restrlcted Funds vis0 Development Fund Refvrbishment Fund 22,8(X) 22,8(K) 11.891 11,891 -9.058 3.370 3.370 29,(VJ3 29,003 Unrestrlcted Funds Gener81 Fund Designated Fabn"¢ Fund Ch¢Jrch Guikl Fund Men's Fellowship Funds Friday Klorning Coffee Grr1p Genesis Youlh Cbjb Friendship Circle Sunday Tealcoffee Group Flower Fund 63,615 810 129,699 8.301 5.429 -127,215 -10.015 100 ee.199 404 2,557 -250 150 -1.840 -100 -130 4CX) 549 99 -369 495 246 209 2,879 72.334 124 2,173 69.833 1.323 151,173 .145.W2 -3,370 Total Funds 92.633 163. .154. 101.337 Incoming Outgoing Resouices Resources Transfers At 01101r23 1112r2 Restrlcted Funds VIOn Developmerrt F1 Refijrbishment Fund 22.224 22.224 576 576 22.8CKJ 22.800 Unrestrlcted Funds General Fund Designated FabrK FurKI Desi9nated Kirk Se$5b Funds Church Guild Fund Men's Fellowship Funds Friday Moming Coffeè Group Genesis YoLrth Club Friendship Cirde Sunday Tealcoffee GroL Fbwer Fund 86.478 410 122.455 7,145 -115.819 47,&)3 -29,499 31.578 63,615 810 2.173 152 4.132 -720 4tx) 2.266 150 1.718 542 -629 413 487 -816 -160.525 549 291 597 1.145 138,512 -2 -2(NJ 114 124 2.173 69,833 91.846 Total Fund 114.070 139,088 -160,525 92,633 e of l)esi nated Funds Fabrie Fund". The Twstees have set asKle lunds forthe maintenance of Chjrch propeTbes. Organisalitinal and Flower Funds." These fvN1s have been grven ty rnembws of organisations to support the purposes ol that organisthjn. of Restrlcted Funds R•furbi¥hrnent Fund '. These lunds have len gwen to c£ffitribute tuwards the costs of majortsIC projects which are ouhvith rK)rm81 maintenare aTrJ repa"rs. 13 Volunts•rs In common wth 81I0)ThJregaticS of Ihe Churth of knoand the tenefits frThn the cthribution ma(k by the many volunteers who gwe their IFmè talents wllingty lorthe benefft ofthe Chuith. The areas of congregatnal and commLnity lrfe rety on the contribubon of volunteers are many and varied and much of these activthes would Lp unable to conknue *Ere it the (tsnmttrnenl shcmn. 17
LARKHALL NEW PARISH CHURCH OF SCOTLAND NOTES TO FINANCIAL STATEMENTS Continued For the ear to 31 December 2024 2024 2023 14 Collectlons for Thlrd Partles Christian British Red Cros5 Guide Dcgs Association Btythswood Care- Shoe Box Appeal Open Doors Erskine Hosital Bealson Cancer Care MS Society The Machan Trust 1,120 1.953 383 570 456 499 1,000 265 343 2,146 4,729 The above donations to third parties arose pnmarily as a resuli of retiral offerings at church services or funeral serwces or as a result of speufic fund raising by organisations. They are not included in the income and expendrture in the Statement of Financial Act"vities. 18
LARKHALL NEW PARISH CHURCH OF SCOTLAND APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Credit Balances held at 31 Drnber at cost 166,4C6 166,406 Market Value of BaLances at 31st December 166.4C6 166,406 REVENUE ACCOUNT Credrt Balan at 31st Dernber 15.908 7,519 19