Blantyre St Andrew's Parish Church of Scotland Annual Report and Accounts For year ending 31st December 2024 Charity Number: SC005955 Congregation Number: 171079 "Come, follow me,
Introduction The trustees present the annual report and accounts for Blantyre StAndre5 Parish Church Df Scotland lor the year ended 31st December 2024. RÉferÈn¢e and Administrative Inlormatlon Charity Name: Charity Re8iStrarion Number.. Blantyre St Andrew's Parish Church of Scotland SC005955 Congre8ation Reference No.. 171079 Contact Address". Website- WWW.sianorewsblantyre.com Trustoes The n)embersotthe Kirk Session, listed below, form thts Prlnclpal Office Bearers Minister.. Church Tre)5urer'. Session Cle¥k= Independent Exarniner Baiikers Royal Bank of Scotland Cht7rteredAccoufiront Ken Tait & Co. 158A Fenwi¢k Road I Campbell Lane Hamilton Giffnock G466XW ML3 6D
Structure, Govemance and Management Governing Document Blantyre St Andrev/s Parish Church of Scotland is a registered charity number SC005955, administered in accordance with the tcrms of the Deed of Constitution (Unitary Form), and subject to the Acts and Regulations of the General Assembly of the Church of Scotland. Recruitment and Appointment of Trustees Members of the Kirk Session are thc charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The Minister, who is a member Df the Kirk 5es5ion, is elected by the congregation and inducted by Presbytery- our minister, was inducted by the Presbytery of th Hamilton on 25 April 2017. Organisational Structure The Kirk Session is moderated by the Minister. It normally meets ten times a year and has overall responsibility for all matters within the church, temporal and spiritlJ31. The work of the Kirk Session is delegated to Action Groups comprising elders and rnembers of the congregation. The remits of each Achon Group are agreed by the Kirk Session. These comprise the Membership, Money* Communications and Material Action Groups. Objectives and Artivities 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 Kingdorn throughout the world. As a national Ch¥Jrch, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parlsh of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Purpose Staternent The following Purpose Statement was adopted by the Kirk Se5510n in 2018. Our aim ¢7t St Andrew's is to be o church where everybody is somebody and Jesus Christ 15 Lord,. we seek to ochieve this through our welcome. our worship and our witness. As o church we endeovour tD moke sure that all ore made welcome in the n(Jme of Christ. As u church we exist to worship God through mpeting togetherfor corpDrute worship As u church we are colled to be solt und light, to make (7 positive difference in the world. Blantyre St AndreS Parish Church of Scotland is a church primaiily concerned with pcople. The church is the sum of its membership, and each person brings to the activity of the church their own gifts and talents that are encouraged and equipped to flourish through the fellowship of the church. Let us throw off everything that hinders and the sin thot so eosily entongles ond let us run with perseverance the ruce morked out foi us. Let us fvx our eyes on Jcsus, the uuthor ond perfecter of ourfoith... .Hebrews 12 vs 1-2
Worship Worship is the primary purpose of Blantyre: St Andrew's Church of kotland, and 15 central to our Ministry, so it Was a great relief for us to enjoy another full year when we could have regular weekly worship after the previou5 Covid-disrupted years with all the associated restrictions that had to be applied atthat time. At the end of 2023, the Kirk Sessions of both St Andrew's and Livingstone Memorial agreed that we should move to united services every Sunday with the location alternating between the two locations on a monthly basis. This arrangement meant that Murdo had to conduct only one service each Sunday, and the size of the congregation was increased. Holy Communion was celebrated by the two congregations in March, June and September but with the restrictions introduced during Covid over how the Elements could be prepared and distributed remaining in place, since there were still instances of Covid being experienced in the community. In Dernber. Communion was lebrated in Livingstone Memorial building, but with a113 B13ntyre churches worshipping together on that occasion, and the Elements being distributed in traditional fashion by Elders from all 3 Kirk Sessions. Holy Week services took place in a different format involving all 5 congregations in the Blantyrel Hamilton cluster. The service on Monday evening was hosted by Gilmour & Whitehill. Tuesd3y by Hillhouse, Wedne5dèy by Livingstone Memorial, Maundy Thursday by Blantyre Old and Good Friday by St Andrevf s with the clergy from all S churches sharing the worship In pairs each night. Remembrance Sunday was observed at Livingstone Memorial with the uniformed organisations of both congregations once again able to participate in the service. The normal progr3mme of Advent services took place at 5t Andrew's with a Nativity tableau by members of the Sunday Fundav Club and Explorers taking place on 22nd December which was much appreciated by tho congregation. All of these services were live-streaed and recorded, thereby giving an opportunity foi Murdo's ministry to be shared on a much broader geographical basis than could be achieved by on-site attendance. and the feedback comments conlirmed that this was greatly appreciated by those who were able to access these services. Our grateful thanks are once again due to for all his efforts Eo ensure rhat our services are Bible- focussed, educational and meaningful,. this is particularly appreciated given that during the year was appointed by Forth Valley and Clydesdale Presbvtery to the role of Interim Moderator at New Wellwynd Church in Airdrie, thereby adding to his already heavy workload with Living5tone Memorial and ourselves. School Chaplaincy Our strong school's ch3plaincy at both Auchinr21th Primary School and Calderside Academy continued through the year, and Auchinraith PS was able to hold their Easter, annual prize-giving and Christmas services at St Andrew's-_ occasions when the building wa5 packed to capacity with the children and their families, and we are delighted that our strong relationship with thern has continued in this way. Similarly, contact with C31dersido Academy has been restored, but the previous Cosy Café lunchtime arrangements hosted by all the local churches in turn has not restarted and is unlikely to do so, given the major restructuring that is currently taking place within the Church of Scotland.
Young People Children and young people are an integral and valued part of the church community at Blantyre St Andrew's Parish Church. Young people zre not thought of as "the church of the future" but as part of the life of the church today. Providing opportunities for young people to integrate within the church community and to explore their own spirituality appropriately is recognised as important for the health of the congregation. A Sunday Creche is available for children up to three years old during morning worship, should families wish to use this facility. This is orEanised and run bychurch members and young parents. The Sunday Funday Club, for children aged 3 to P7 meets in the Nazarene Hall at the same time as morning worship. In 2024, our members attended regularly, and we were delighted to welcome members of LMC 'Explorers" who joi ned us occasiona Ily. They all partlclpated fully in our programme of Bible stories, games, singing and crafts. At the beginning of the year, we read a few of the Psalms which helped us appreciate God as Creator, Protector, Helper and Friend. After the Easter services and celebrations, passège5 from Matthew's Gospel taught us that everyone is accepted by Jesus and. as our song Says, "Anyone can come to God., Stories of Jesus from John's Gospel confirmed for us that Jesus loves us, knows and meets our needs, and promises us eternal life. At Christmas time, both groups together presented a Nativity Play which was entertaining and colourful, and enjoyed bythe participants and congregation alike. We have appreciated and enjoyed being in Church and participating at the beginning of the services on the second and fourth Sundays of each month. at both St Andrew's and Livingstone Memorial Church. Our thanks goto all in the congregation who support and encourage us.
th 6 Blantyre Guides Weekly attendance at the Guides has remained strong throughout 2024. with average numbers in excess of 25 Guides on a Monday evening. Activities have been varied, with a guided Bat Walk at Chatelherault, sausage sizzle, visit to the Vue cinema to see Mo3na 2. an of course our annual Guide Camp to Catterburn. The Guide5 have also attended both the Thinking Day Service in February, and the Rernembrance Service in November. In among these larger activities the Guides have also managed to find time to gain a number of badges- they spent a term achieving the Galloway & southern Ayrshire Biosphere award, complete County Catterburn Challenge and the International Woman's Day badge. um ar ons Ire The Guides have shown teamwork, resilience, a willingness to try new things but most import?ntly they have a lot of fun at their weekly meetings. Also Congratulations to 2 of our Leader5 who received long service awards this year. gained 20 years and gained 5 years service as guide leaders at 6th Blantyre. Tliank you to the leaders, young leaders, parents and the Church for their ongoing support of the Guide5. It is very much appreciated by the Unit.
Fellowship and Friendship Blantyre St Andrew's Parish Church of Scotland is strongly comrnitted to seeing the flourishing of fellowship and friendship within its membership and community. There are many opportunities for fellowship during the year, from one off events to regular opportunlttes for fellowship such as the refreshmenttime following morning worship and the Tuesday Tea Room. The Tea Room Since opening on Tuesday 23rd January 2024, the Tearoom ha5 seen its busiest year ever. The Annual Fundraiser on Ilth June raised the amazing Sum of £640. We were able to double this amount from our fund5, $0 a cheque for £1,280 was sent to Cancer Research. A very grateful letter of thanks was received from them. UK Unfortunately, and the ladies from her Tripudio Group no longer come lo the Tearoom, as lost her connection to the Haven, and several of the ladies also had travel difficulties. We were also saddened in June by the death of Grace Yuill; Grace was indeed 3 "character" and for over 20 years was part of the Tearoom team, entertaining us with her stories and looking after the bric-a-brac table. We all rniss Grace I In Novernber, a review of our funds showed that we were abl to make another donation to charity of £1,500 and from St Andrew's Hospice visited the Tearoom on 5LlI Nuvgiiiber and was delighted to accept our cheque. Three other donations were made by the Tearoom -_ two to local charities, and one to 5t Andrew's Church. This can only be made possible by our "Dream Team" (a quote on a Christmas card from one of our customers), and our brilliant ba kers and loyal customers. You can be assured of a very warm welcome on 3 Tuesday morning- we would be delighted to see you! & the Tearoom Helpers. Sunday Morning Tea & Coffee It wouldn't be p055ible to have a pleasant catch up after Church if it wasn't for the ladies and gentlemen who assist with the tea and coffee. We are grateful for their help and for the donations of biscuits, milk, Sugar etc. IYS not Such an onerous task now that it is every second month but all volunteers are welcome. Please se or for infoimation.
Ladies Group The Ladies Group meèts fortnightly on Wednesday afternoons in the Church Hall. All ladies are welcome to attend, and we are delighted to have intrOdUd some new members in 2024. There is still room for many morelll We enjoyed an interesting and varied programme starting with our Burns, Celebrations in January. Our activities included Tai-chi, Beetle Drive and Christmas Craft. Our speakers entertained and enlightened us about interesting people and places, and we were inspired by volunteers from the charities "sense Scotland" and "smiles" We were able to donate to these charities and, as most speakers make no charge, give to them to make a donation to a charity of their choice. We decided, once again, to support the Smiles Foundation charity in their challenge to lill a container lorry with supplies necessary for iheir work in Romania. Our members, with help from members of other local churches, filled two car-loads to capacity with essentr.al items. fAe Smiles VOVNDATIQM LOV4 NOPE• FA Membership Action Group As part of our remit to provide fellowship for members of the congregation, the Group hosted a Christian Aid lunch in early June. This was very busy Wlth members of St Andrew'5 being joined by members of Livingsrone Memorial Church who together raised the sum of £602 for the work of Christian Aid. Everyone enjoyed a delicious and hearty lunch and the fellowship of meeting and lunching together. Regrettably, our annual coach trip had to be amended this year due to a lack of numbers to fill a coach ourselves, but we were able to book 30 seats on a Caledonian Coach Toui to 5t Andrew'5 and An5truther in September. Alas, when we reached St Andrews a Haar shrouded the town, but this didn't dampen our spirits and we all enjoyed 3 welcome cream tea there, while still having time for a short stroll to shops or along the beach front. We then travellèd on to Anstruthpr which ironically was bathed in beautiful sunshine, and where folks cauld ch005e to have their fish and chips on the pavement restaurants or inside. Everyone had a great tirne with plenty of chatter on the coach, and bags of purchases lo carry home. In December, we welcomed Shoo8alie Road Productions with tlieir version of the pantomime "Scrooge" This was well-attended with a good number of children who thoroughly enjoyed their "goodie-bags". The two students who performed did their best with the few props they had brought along, and everyone tucked into Christrnas pies and shortbread at the interval. WÈ look forward to continued support from members at any future events in 2025.
Crochet Geeks The group meets regularly on the first and third Thursday of the month. The focus of the group is fellowship and everyone is welcome for a chat and a cuppa. We also work on craft projects for the community and the church. The vase of crochet flowers created by the group, in the church vestibule is changed regularly depending on the sea50n. The group created a lovely crochet Christma5 tree which was displayed on the church building during the festive season. The members have also been active in assisting a local nursery by crocheting doll pram blankets for the children to use in play and a purple elephant to highlight The Care Inspectorate Guidelines. Post box toppers for Easter, Remembrance and Christmas were displayed on the post box outside Asda. The group received an email from "Barr5" congratulating them and wishing them a phenomenal Christmas as a nod to the advert was included on the Christmas topper- The Snowman was carrying a can of Irn Bru. A crochet cake topper was created for a post box at High Blantyre Cross to SL¢pport Bonnie Blantyre with the Britain Bloom competition. The group also donated to their Christmas appeal for toys and selection box appeal. in All these projects have been enjoyed by the community and were shared on numerous social media pages. Please join us at St Andrews church where you can enjoy fellowship and a cuppa while enjoying crocheting. knitting of just chatknng. All welcome. Building a Community Resource Many groups use our premises during the week, thereby benelitting the wider community, and not simply restricted to church organisations. These organisations include 6th Blantyre Guides, 3rd Blantyre Brownie5 and Rainbows, Tai Chi, Trinity Dance Academy, Yoga, Loyal Orange Lodges, Tripudio, Lanarkshire Cecilian Orchestra, Tae Kwan-do, Happenin Dance Group. The Mother and Toddlers Group established in 2022 now uses our Nazarene Hall two mornings per week. In addition the Foodbank use the Hall two days each week as the local store and distribution centre for the town. Overall, the foorfall each week is in excess of 350 from these various organisations. io
Hamilton Oisirfct foodbahk Hamilton District Q Foodbank T¢ffj&therwithTfu8sell 10.448 emergency food supplies were provided to local people in crisis by Hamilton District Foodbank during 202312024, of this number 4,279 went to children compared to 10.332 during 2022123, of this number 3,890 went to Children. May we take this opportunity to thank St Andrew's Parish Church for the use of their hall and for their continued support. A little about the foodbank. Our warehouse team meet Tuesday, Thursday and Saturday from 10 am to 2 pm and some evenings as and when required, 13-15 Cadzow Street, Hamilton. We have a distribution centre at the Nazarene Hall in Blantyre on a Tuesday & Thursday from 11 am till 2 pm, we set up about 10 am in readiness to open at 11 am. Our Hamilton distribution centre at 24 Quarry Street is open on a Tuesday, Thursday and Saturday from 11 am till 2 pm. The Salvation Army distribute food on a Monday from 11 am till 2 pm. Clients are referred to us through one of our Referral Agencies ie- Money Matters. CAB, Social Work, Homeless Units etc. etc. We have customer donation 5hoppinE trolleys located in Asda Hamilton & Blantyre, Co-op Mill Road. Lidl Hamilton, Morrison's, Sainsbury's and Pets at Home, our volunteer drivers pick up the donations from various donors, donors drop donations into the foodbank, all donations are weighed in, date checked, sorted and stored. We go to events to promote the foodbank, give talks at schools, churches, guides, etc. These same groups visit the foodbank for a wee tour to see how it all works. We have a Facebook page, please like and share with your family and friends. the trussell trust Shp UK li
Resourcing the National Church The Session Clerk, contr.nues as a Balancing Elder appointed annually by Forth Valley and Clydesdale Presbytery which now comprises 118 congregations. The leadership and management of the Presbytery was changed during the year to create a new Committee structure with a Business Committee established to oversee the work of 7 other committce5 - Congrogational Support, Mission Development, Nominations, Planning & Implementailon, Resourcing Mission, Training and Complaints. As part of that restructuring, was appointed asvice Convenor of the Nominations Cornmittee. Achlevements and Performance Leadershlp Since our livkage with Livingstone Memorial congregation and particularly durin8 Murdo's ministry, there has been a concerted effort to move to united services, and this was achieved in 2024 with all of our services now taking place on a united basis with the venues alternating monthly. With the forthcoming union of all three Blantyre chiirches in prospect, we have been trying to see if Blantyre Old can be brought into this format, possibly on a monthly basis. In 2024, the December Communion hosted by Living5tone Mernorial was conducted with both Ilocum at Blantyre Old) and involved in the service. The Kirk Session held 10 meetings during the year, the biggest issue being the massive restructuring taking place within the Church of Scotland in general, and within Forth Vèlley & Clydesdale Presbytery where the number of ministries will be reduced to 59.5 when rhe Presbytery Plan as agreed in 2024 is fully implemented. This will have a significant impact given that there are currently 118 congregations. It is envisaged that the number of buildings will be reduced by one third. reflecting reduced membersb.ip nd attendances throughout the church both locally and nationally. In Blantyre, the Presbytery Plan prescribes the Union of all three con8iegations, with the retention of Blantyre Old and St Andrew'5 buildings, and the closure of Livingstone Memorial, but this is stsll the subject of an ongoing review between Presbytery and the National Church. Property Our bulldings remain in goDd condition, but some repalrs were required during the year lo maintain them in a wind, watertight and secure condition. The principal repairs were to the roof of the Church Centre and the refurbishing of the H311 floor to pievent it from being a tripping hazard. New flue5 had to be fitted to the Church boilers and a new controller of the Nazarene heatr.ng system. New motors had to be h'tted to the shutter doors of both ihe Church and Nazarene Hall, these being required after they both failed leaving security Issues to be addressed as a matter of urgency. At the manse, new doors had toi be fitted to the garage- again for security reasons, and the shower tray replaced in the bathroom, together with other minor repairs. Statlstics At the be8inning of 2024, Blantyre- St Andrew's had 142 members on the Communicant Roll. During the vear, 6 members were removed due to death and I by tiansfei certilicate while 2 joined by Profession of Faith and 2 by Transfer Cerknficate bringing our year-end total to 139. During the year, there was one infant baptism and 10 funerals were conducted. 12
Financial Review Income In 2024, the total income from the congregation's own giving increased marginally, reversing the downward trend experienced in the Covid period, this despite the slight reduction in membership and reduced attendances at Sunday worship. Members are regularly updated on the Church finances and the Money Action Group takes every opportunity to highlight the benefits of gift-aided giving. In 2024, our tax refund from Gift Aid realised £6,918, again a marginal increase over the 2023 figure. Overall, we realised a surplus of £6,764 on regular income over expenditure, although this figure may not be too clear from the published accounts. Risk Management The Trustees fully appreciate that we are overly reliant on income from external sources such as Hall rentals and had originally agreed in 2020 that a Stewardship initiative should take place; Covid restrictions then prevented such an event and now the changes to our local church structures have caused this stewardship initiative to be deferred still further, since our current reserves are significantly more than sufficient for our local purposes until these changes have been clarified and implemented. Expenditure In line with the National Church policy on Giving to Grow allocations, our contribution in 2024 increased by 5.80/0 and amounted to £26,816; this figure does not cover the full stipend and allocated costs of a Minister, but when our allocation is combined with that of Livingstone Memorial, our joint total for the year was £56,848 ensuring that we remain nett contributors to the National Fund. These payments are made in monthly instalments by Direct Debit to the Church of Scotland in Edinburgh, and this process will continue in 2025. This Giving to Grow payment made to the National Church is by far our largest outgoing each year. the allocation being calculated at 60.kn of our assessable income. The payment made to central funds goes toward5 Ministerial staffing costs and to support other mission, education and legal work carried out by the National Church across the country and world-wide. 13
ResenEsPolicy It is the Trustees policy to hold reserves of approximately 6 months expenditure including designated funds. At the end of the year the Church held unrestricted funds equivalent to c16 months expenditure, which is significa ntly in excess of our target since no major property expenditure could be incurred due to restrictions imposed by Presbytery which limited such expenditures to ensuring that our buildings could be maintained in a wind, watertight and Secure condition. These restrictions were partially lifted in late 2024 to limit expenditure to £20,000 for buildings to be retained under the Presbytery Plan and £10,000 for those buildings which are still subject to review. St*ement of Trustees, Rq)onsibilities The charity's trustees are responsible for preparing the Trustees Annual Report and the tinanci31 statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel. The law applicable to charitie5 in Scotland requires the trustees to prepare fi'nancial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are requ ired to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgments and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, Subject to any material departures disclosed and explained in the financial 5tatements,' and prepare the fi'nancial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the fi'nancial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended). The trustees are also responsible for safeguarding the assets of the chzrity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, Session Clerk. 26th February 2025 14
Blantyre St Andrew's Parish Church of ScotlaNI SC005955 Independent Examlner's Report to the Trustees of Blantyre st Andrew's Parish Church of Scotland I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 16-21. Respertive responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to state, on the ba515 of my examination as required under section 44(1) (c) of the Act, whether particular matters have come to my attention. Basis of independent examiner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulatlons 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on whether the accounts present a 'true and fair view,. IndetEndent examiner'5 Statement In connection with my examination, no matter has come to my attention.. Which gives me reasonable cause to believe that in any material respect the requirernents- to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as 3rnend), and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. CharteredAccountant Ken Tait & Co. I Campbdl Lane, Hamilton ML3 6DB 3rd March 2025 15
Receipts & Payment5 Accounts Year ended 31 December 2024 Recei ts&Pa ments Accounts Year Ended 31st December 2024 Note General Funds Designated Restricted Funds Funds Total Total 2023 Recei Donations and Legacies Activities for Generab'ng Funds Bank & Deposit Interest other 36017 212 1099 514 37842 4902 40919 212 1099 514 42744 40045 338 934 1958 38642 4902 Rental of Premises Rental from LMC Manse Donation from Unifomed Organisations WeddingslFunerals 18305 3504 200 270 18305 3504 200 270 18495 3504 200 230 Grant Income (Wami Space from South Lanarkshire Council Total Recei ts 60121 1000 66704 4902 65023 Pa ments Cost of Generating Funds Charitable Activities Church Organisalions Govemance Costs Total Pa ments 152 54405 152 61717 3533 300 65702 152 51042 3624 300 55118 7312 3533 300 54857 7312 3533 Excess of Receipts over Payments for the year before transfers Transfers from congregational organisalions Excess of Receipts over Payments Twnsfers from Congregational Fund lo Fab- ric Fund Excess of Receipts over Payments for the year after transfers 5264 1500 6764 -7312 1369 -1500 -131 -679 11586 -7312 -679 11586 -6764 6764 -548 -131 79 11586 16
Statement of Balances at 31 December 2024 Statement of Balances At 31 Dec8mb&r 2024 Ggngral Funds De6ignatod Restricted Funds Funds 2024 Total 2023 Total Note Bank & De oslt Balances Bank & Deposit balances brought forward 80992 2730 83722 72136 Movement in year Excess of Receipts over Payments -548 -131 -679 11586 Bank & deposit balances carried forward 80992 -548 2599 83043 83722 Investments at Mark¢t Value 35090 35090 32065 Assets Gift Aid R8coivablg 1000 iooo 101X) Liabilities 1400 1400 1300 The accounts were approved by the Kirk Session on 26th February 2024 For and behalf ol the Kirk S&8$ion Session Clerk Treasurer 17
Blantyre St Andrew's Parish Church of Scotland Accounting Policies 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 aCCOLsnt5, are set out below. Basis of Preparation The accounts have been prepared in accordance with applicable accounting standards and under the historical cost convention, modified to reflect the inclusion of investments at market value, and in accordance with the Chari- ties and Trustee Investment (Scotlandl Act 2005, The Charities Accounts Iscotlandl Regulations 2006. the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007 and the State- ment of Recommended Practice: Actounting and Reporting by Charities120051. Funds Funds are classified as either restrirted funds or unrestricted funds, delined 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 desiEnated 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 All donations and gifts are included within incoming resources under either unrestricted or restricted funds ac- cording to the terms under which the donation is made and when the amount can be quantified with reasonable cer- tainty. Donations and gifts in kind are brought into the accounts at their market value to the charity. 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 gain5 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 Blantyre St Andrew's Parish Church of Scotland is recognised as a charity for the purpose5 of applicable taxation legislation and is therefore not sijbject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT. 18
Notes forrning part of the financial statements forthe year ended 31st December 2024 1 Trustee Remuneration and Related Party TransaGtions During te year Mro IIUSlees received reimbursement of expenses incurred lot211iro £3112 vtho Isthe Minister £2912 lin¢luding travel and phone expenses. In addilicii Council Tax of £1186 was paid for the Mansè in 2024 who is a mer)bei ol the Kirk Session reiVed £200 for providing her *rvices as Treasurei during the year 2 Movement in Funds Al 1st January Receipts Payments Transfers Al 31si December 2024 2024 Unrestrictod Funds Designated Fabric Fund General Fund 80065 389 7312 54857 6764 -5264 79517 389 60121 General Fund (Warm Space Gran1} 538 80992 538 80444 80121 62169 1500 Restricted Funds Tea Room Sunday Funday Club Ladie5 Group 2253 147 330 2730 4284 166 452 4902 2950 135 448 3533 -1500 2087 178 334 2599 -1500 Endowment Funds Total Funds 83722 65023 65702 83043 e of Desi naled Restricted Funds Fabric Fund.. This is a fund for fabric expenditurÈ for Church Property Ladies Group.. This fund is used lo run the Ladies Group Sunday Funday Club.'This fund is used for the Sunday Funday Club Tea Room.. This is a fund lo allow the running ol the Tea Room G8n&ral Fundg 2024 Dosignatgd Funds 2024 Restricted Funds 2024 Total 2024 Totsl 2023 3. Analysls of Donatlon5 WFO Scheme (non Gift Aid) Gift Aid Donabons Tax recovered on Gift Aid Ordinary Offerings (Open Platel Church Organisations 6901 20018 6918 2180 6901 20018 6918 2180 4902 40919 7487 19065 6759 2101 4633 40045 4)2 4902 36017
General Funds 2024 Designated Funds 2024 Restricted Funds 2024 Total 2024 Total 2023 4. Analysis of Payments Cost of Generating Funds Investment Manageis, Fees Offering Envelopes 152 152 152 152 152 152 Charitable aetivitifjs Giving To Grow Presbytery Dues Minislerfs Expenses Manse Telephone Pulpit Supply Other Staffing Costs Fabric Repairs & Maintenance Council Tax Heat & Light Insuran Church 0rganisab.ons Church offi Telephone & Internet Printing Stationery & Posla9e Office Equipment Warm Space Expenditure Other Expenses 26816 814 932 794 235 3000 4444 1186 9998 2581 26816 814 932 794 235 3000 11756 1186 9998 2581 3533 8S2 2086 24712 731 619 892 348 2700 4481 1156 8301 2508 3624 872 1804 7312 3533 852 2086 462 1456 54666 667 54405 867 65250 7312 3533 Goverance Costs Independent Examine¢s Fees 300 300 300 Othor Payments Purchase of Assets Purchase of Investments 54857 7312 3533 65702 51494 Ministers Stipend The Church of Scotland Congregations contribute to the National Stipend Fund which bears the costs of all ministers. stipends and employerfs contributions for national insurance, pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stipend scale, which is related lo years service. For the year under review the minimum stipend was £31642 and the maximum stipend lin the fifth and subsequent years) £38884 2024 2023 6. Collection for Third Parties Erskine Hospital Christian Aid The Haven Hamilton District Foodbank 602 250 120 150 722 400 20
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 Revenue Account 36 21
Blantyre St Andrew's Parish Church of Scotland Church Street, Blantyre, Glasgow G72 ONY 24