THE CHURCH OF SCOTLAND SHOTTS CALDERHEAD- ERSKINE PARISH CHURCH OF SCOTLAND CONGREGATION NO: 171151 SCOTTISH CHARITY NO: SC006538 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
SHOTTS CALDERHEAD- ERSkJNE PAIU.SH CHURCH OF SCOTLAND TRUSTEES, .4NNUAL REPORT YF,AR ENDED 31 DECEMBER 2023 The Inte¢S present the annual report and accounts for Shotts Calderhead- Erskine Parish Church of Scotland for the year ended 31 December ?023. Reference and Administrative Information Charity" Namc.. Shotts Calderhead- Erskine Parish Church of Scoiland Charity Registration Number: SC006538 Congregation Reterence No.. 171151 Trustees All trustees who served at any time during the yeaT and up to the date of signing the accounts are shown nn page 2. Independent F.Yarniners BaDk'ir5 Bank of Scotland 27 Main Street Wishaw ML2 7AF
SHOTTS CALDERHEAD_ ERSKINE PARISH CHURCH OF SCOTLAND TRUSTEES. ANIIUAL REPORT (CONT'D) YEAR ENDED 31 DECEMBER 2023 Trustees who served from l January 2(123 to l*t February 2024
SHOTTS CALDERHEAD-ERSklNE PAIUSH CHURCH OF SCOTLAND TRUSTEES, ANNUAL REPORT (CONT'DI YEAR ENDED 31 DECEMBER 2023 Struclure, Governance a Mgnagement Governing Doeument The Church is administered in accordance with the ternis of the Deed of Constitution. Reernltmet 2nd APIll1¢t of Trustees Members of the KiA( Session and the Cong.iegational Board ar¢ the charity Irusiees. The Kirk Session memkrs ar¢ the elders of the church and are chosen from those members of the church who are considered to have the appropriatc gifis and skills. The minister. who is a memkr of the Kirk Session. is elected b>. the congrcgation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of tlie ¢oiigregaliun are invited to nominate individuals who are beli¢ved tn have the ski115 aiid cominilTn¢nl lo contribute to the management affairs of the Church, to become members of the Board. Board Members are ihen appointed at the Ststed Annual M¢¢ting and serve for a period of three years after which they miist seek re-election at the next Stated Annual Meeting. Organisatiollal Strncture The Congregational Board is chaired by the minister and usually meets at leL%t SIX time5 a year. Cenain r¢5ponsibiliti¢s arc del¢gaied to the Financc Committee and the Propety Committee as appropriats. The KiTk Session which usually rt]ccts six times a year is responsible for spiritual affairs within the chwrh. Objectiv£s and Activities The Church of Scotland is Trirtitarian in doctrine, Refomied in tradition and Psbyter1an in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom ihroughout the world. As a national ChurLh, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in cvcry parish of Scotland through a territorial miiiistry. li w-upeNtth with other Church¢s in various umen1¢21 bodies in Scotland and beyond. Services of Worship ait held ¢very Sunday in Shotts & Allanton with Sunday School also being held then. sla] Events tak¢ place throughout the year. Achievements and Performance During Covid using social media we developed new wa)s of communication and support within our parish. These are continuin8 to i used. There are several Whatsapp support groups which are still Cent and a very inforniative Church Newsletter is issued to membet3 on a regular b&sis. (iroups such as Bibl¢ Study and committees have met via Zoom and on occasion still do. Our Sunday service is liv¢str¢amed on Facebook and can be viewed on YouTube. Attendances have not returned to pre-covid levels but at boih Shotts and Allanton th¢y are holding up well. Th¢ Community Café held fortnighily, in Allanton Church Hall. is now into full swing after the Covid restrictions. It has been well attended And continues to wot* closely with the local food bank charity Paul's Parcels to provide a wami space, with some hot food every Friday. Our social and fundraisins effotts have helped and encournged members and friends to agatn gather to enjoy a few successful coffee morning5 and a Christmas Fayre in Allanton Church which raised over £2800. Thc annual switching on of the Allanton Church Christmas Lights was attended by approximately 300 people with a full church for the carol singing afterwards. In early D¢¢ember our ¢hurch cam¢ togcther with friends froTn the CongTegational and the Salvation Arniy to host a day of Bubbl¢-gum and Fluff in the local Parish Hall. This was enjoyed by over 100 P5 pupils from the 4 local Priary Sch¢x)Is.
SHOTTS CALDERHEAD- ERSKINE PARISH CHURCH OF SCOTLAND TRUSTEES. ANNUAL REPORT {CONT>D) YEAR ENDED 31 DECEMBER 2023 Financial Review The principal source of in¢omc is wcckly offerings which havc dccrcascd again this year. Nornial running cxpenses have increased mainly bccause of the increase in heating. Th¢ overall result that a deficit has been incued. Stewardship As a congregation we review stewardship of time. talents and money on a regular basis. Due to the Circumstances in which the congregation finds itself it is prop)sed to undertake a Stewardship Campaign as soon as wssible. Ninisty ond Mission Contributions Thesc contributions are paid to the Church of Scotland by monthly bank standing order. Reserve5 Policy It is the Trustees, policy to hold T¢S¢tves of approxiniately six InThitl)s expeiiditure including designated tunds. At the year end the Church hcld unrc5trictcd funds of L72.7Jg which represents approximatelv nine months. expenditure which is in cxcess of the reserv¢s policy. However, the Trust¢es consider it prudent to increase lEServ lo fiiiance posJibl¢ addiliunal expenditure in futUTe, particularly in resp¢¢t of the buildings. The church also hcld £4.525 of restricted fijnds which have been provided for the purposes specified in Not¢ 12. S¢8t¢mellt of Trustees, Responsibilities Charity law requi the tsustees lo prepare financial statements for each finan¢ial y¢ar which show a true 2nd fair view of the stste of affairs of the Charity and its financial activities for that year. In preparin8 those financial statements. the trustees are required to.. select suitable accounting lie1¢S and then apply them consistently. make judgctncnts and c5titnates that are reasonable and prudent. state whether applicable accounting stsndards and ststements of recotnmended practice have been followed, subject to any departures disclosed and explained in the financial statements. and prepare tl)e fin1181 slalements. on the goltig ¢on¢¢rn basis unless it is inappropriate to presume thttt the charity will continue in operational exist¢nc¢. The trustees are responsibl¢ for keeping proper accounting records which disclose with reasonable accura at any time the financial posiiion of the charity and to enable ihem to ensure that the financial statements omply with the Charities and Trustee Investment (Scotland) Act 2005 and the Chariiies Accounts (S¢oiland) Regulations 2006. They are also resw)nsible for safeguarding the assets of the charity and hence for taking reortable steps for the prevention and detection of fraud and other irr¢8ularities. roved b th¢ trustees and l February 2024
SHOTTS CALDERHF.AD-ER.SKINF. PARISH CHIIRCH OF SCOTLAND INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES. We rqx)rt on the accounts of the chariry for the year ended 3 l December 2023 which are set out on pages 6 to 14. Respective responsibilities of trustees Vdnd examiners The charity's tTUStees are responsible for the preparation of the accounts in accordance with the ternis of the Charities and Trustee Investment {Scotland) Act 2005 and the Charitie5 Accounis (Scotland) Regulations 2006. The charity trustees Consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts R¢gulations doe5 not apply. Ir is our rcswnsibilitiT to examine the accounts as required undcr section 44(1} (e) of tlie Act ana Iv state whether particular matters have come to our attention. Basis of independent ex4miners' statement Our exarnination is Caled out in accordance with Regulation I l of the Charities Accounts (scotIld) Rcgulations ?006. An examin&iion includes a review of the accnunting records kept by the charity and a comparison of the accounts presented with those records. It a]so inLludcs consideration of any unusual items or disclosures in the accounts. and seeks explanations from the Irusiees Loncerning any such TThatteTS. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently we do not express an audit opinion on th¢ view given by thc accounts. Independent exAminers' statement In the course of our examination. no matter has come to our attcntion. which gives us re&sonable cause to lIeVe that in any material respect the requirements: to keep accounting records in accordance with Section 44(1 Xa) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the acLounlin¥ Teiordb Lotnply with Regulation 9 of the 2006 Accounts Regulations havc not bccn et, or to whi¢lL in OUT opinion. attention should be drawn in order to enable a propcr undcrstanding of the accounts to be reached.
SHOTT¥F C.4LDERHEAD- ERSKINE PARISH CHURCH OF SCOTLAND RECEIPTS & PAYMF.NTS ACCOUNT YEAR ENDED31 DECEMBER 2023 Unrestricted Restricted Funds Funds 2023 2023 Total 2023 Tot41 2022 NDte Incomin Resources Income resources frotn generated funds Voluntary income Activiiies for generating funds General Income Ineome resources from charltable aetivities Collections for third parties Total Incomi Resourtes 76,195 810 76,257 810 7.Oi6 78.092 1.659 6,6?3 1.030 1.030 2.095 87,248 3.505 3.096 2.095 83,432 RvUr(Vi Ex ended Collections foi third parti¢5 Costs of gcnerdtin8 fund5 Charitable aaivitie5 f.095 2,095 148 89.703 3.090 235 81,568 148 87.982 1.721 TotAI Rerr£S Ex ended 88,130 3,816 91,946 84.899 Net moveme t in funds -4,698 4.698 7.301 Totsl funds brougbt forward 74.661 Total fuMd5 carried fornard 72.739 77,264 81,962
SHOTfscALDERHLAD- ERSIilliE PAIIISH CHI'RCII OF SCOTL,IYD STA TEMEf4'f OF BALAcEs A f Jl DECEMBER 21)2J ReJtri¢trd Funds 2•23 Totsl F••d5 20LI Rtxtricted F¥nd$ 2n12 Tothl Fmnds 22 Fllnds 2022 2011 JIAnk & D it lknlances Bank & dewsil baLwKe5 bToWI forwd Movernenl Ex¢essof payments oTrM reteipts EK¢ssof receip oveT PLyrn¢nts BA•k & D¢posit bilaD¢r$ tArricd f¢nv*rd 77.437 4.525 70.136 4.525 74.661 4.691 4.698 7.301 77.437 72.739 4,525 25 81.902 The aL'Lounts were approved by the Kirk Session and Congregational Board on l February 2024
SHOTTS C.4LDERHEAD- ERSIklNE PARtSH CHLRCH OF SCOTLAND NOTES FORMING PART OF THE FINANCIAL STATEMENTS. YEAR ENDED 31 DECEMBER 2023 Accounting Policies The principal a¢Lounting policies. which have been applied consisiently in the current and preceding year in dealing with items which ar¢ considered material to the accounts. are s¢t out below. Basis of preparation The accounts have been prepared in accordance with applicable accounting standards and under the liislorical cosl Lunvention, rnodified to reflecl the inclusion of investrnents at market value, and in accordance with the Charities and Trustee Investment (Scotlandl Act 2005. Thc Charitics Accounts (Scotland) liegulations 2006, and the Regulations aneni Congregational Finance approved by the Cveneral Assembly of the c.hurch of Scotland in 2007. frunds Funds are classified as either restiicted lijnds or unrestricied fijnds. defined as follows. Restricted funds ar¢ funds subject to sCIfiC rcquirements 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 aTe funds which have be¢n given on the condition that the original capital sum is not reduced, but the income there from is for the pUoSe dered in accordance with the objects of the charity. Unrestricted ftuTrds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrcstricted funds are eatmarked at the disLreiion ol the trUtsle for a particul. purpose. they d¢signated as a separaie fund. This designation has an administrative PUTtx)se only and does not legally restiict the trLLStees' discretion to apply the fund. Incoming r¢5011rc¢s All donations and gifts are included within incoming resources under either unrestricted or reslricted funds according lo the tenns under which the donation is made and when the amount can be quantified with reasonable certainty. Donations and gifts in kind are brought into the accounts at their market value to the charity. Resources expended Expenditure is recognised on a cash b&sis when the liability is paid.
SHOTTS CALDERHEAD- ERSlilNE PARISH CHURCH OF SCOTLAND NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONT'D) YEAR ENDED 31 DECEMBER 2023 Accountlng Policies (CONT'D) 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 assels 15 charged as resources expended in the statement of financial activities in the year in which the liability arises. Taxation Shotts Calderhead - Erskine Parish Church of Scotland is rccognised a charity For the purposes of applicablc l&xation lesislalion ¢ll)d is therefore not subject 10 laxation on its charitable actiTrities. The charity is not registered foT VAT and resources expended theretore include IeCoVerable input VAT.
10. SHOTTS C.ALDERHE..4D- ERSKINE PARISH CMIIRCH OF SCOTLAND NnTES FnRMING PART OF THE FINANCIAL STATEMENTS (CONT'D) YEAR EYDED 31 DECEMBER 202J Unrestricted ReslrSeied Fund5 Funds 2023 2023 Total 2023 Totsl 2022 I Volllntary income Offering5 Tax recovered Gift Aid Coin a day Donation5 Te4 Room Amazon Book Club 58,749 14.418 58.749 14.418 60,957 13.998 2,470 2.679 45 25 14 76.195 62 76,257 78,092 2 Adivities for Geierxting Funds Use of halls 810 810 884 3 General income Life & work Christm&% Tree & ligirts Smanie Tubes Coffee Mornings Christmas F'ayrc Covid Grdnts Allanton Caf¢ Council Grant Sponsored Walk 294 294 500 194 342 550 350 594 2,624 76.3 1,400 500 194 2.883 2.883 .159 1,159 2,026 5,397 1.659 7.056 6.623 4 Income Resourees fro Charitable Activiti¢$ Weddings and Funerals 1,030 3,505 5 Colk¢tions For Third Partles Chrisiian Aid Poppy Scotland Shoebox Appeal Paul's Parcels Ukraine App¢al .720 1,720 1.260 103 240 676 817 3.096 375 375 2.095 2,095
SHOTfs CALDERHEAD- ERSKINE PARISH CHURCH OF SCOTLAND NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONT'D) YEAR ENDED JI DECEMBER2023 Unresti¢t¢d R¢glrict¢d Funds Funds 2023 2023 Totsl 2&23 Total 2022 6 Cost of Generating Funds Offering envelopes 148 148 235 7 Cb4rltsblt Aetivities Ministry & mission allolon Presbytery dues Honnrarii Heatin8 & lighting Insuran¢¢ Comtnunion Expenses Newsletter Website & intemet Flower5 & th5 Copyright licenc¢ Christh]a5 tr¢¢ & lights Life & work Professional Fees Bubblegurn & Fluff Stationery OrgAAisations 39.065 1.482 5,500 31,777 4,805 39,065 1,482 4?,082 1,974 4,450 16,878 4.70? 1.159 32.936 4.805 635 1,102 174 015 550 342 288 852 173 658 214 252 852 173 658 714 252 500 62 62 48 330 86,877 48 i30 85,156 1.721 74.001 Fabric repair5 & maini¢nance 7,567 81,568 87.982 89,703 Support eosts have noi been separately identified the trustees consider there is only one rharitsblc activity. Therefore support costs relate wholly to that activily have not been separately identified.
12. SHOThS CALDERHEAD- ERSKINE PARISH CHURCH OF SCOTLAND NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONT'D) YEAR ENDED 31 DECEMBER 2023 2023 2022 9 Staff cojts #Dd numbers Honoraria Wage5 Locum Totsl 5,500 4,450 i.iOO 4.4iO The averdge nuinlkr of workers durin¥ the year, calculated on the basis of a head Lounl. was as follows.. 21123 2022 Music Premises mairmenance Lo¢um All Church of Scotland congregations contribute to the National Stipend Fund which bedrs the costs of all ministers, stipends and eMployeS contributions for national insurnnce, pension and housing and loan fund. Minister5, 5tip¢nd5 arc paid in accordanc¢ with the Trational Stipend scal¢: which is relat¢d to years of service. For the y¢ar under review the minimu stipend was £30.135 and the m&Yimum stipend (in the fifth and subsequent yeats) £37.032. 10 Trustees Remunerntion and Related P•rty Tr*nsaetioDs a member of the Kirk Session. re¢¢ived £500 foT providing gardening s¢rvi¢¢s aL A..&'lioii ddiiiJg the year. Mark Walker, a mellir ufthe Congregational B¢)art received £5000 for providing services &8 or8anist at both churches during the ye.
13. SHOTTS CALDERHE.4D- ERSKINE P.4RISH CHL',RCH OF SCOTLATriD OTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTIDI I'EAR ENDED 31 DECEMBER 2023 11 Movements in Fullds At oiloi 2023 At 31112 2023 IJJ¢omin% Resources Outgoing Resources Transfers Restrieted funds W D Beattie Memorial ftd Charitablc activities 4,•36 289 4,?36 289 3.816 3,816 Unrestrlcted fuuds Designated funds Fabric fvnd Generdl fund Fund Generation Charitabl¢ Activiti¢s 148 87,982 88,130 (148) 148 77,437 77.43 7 83,432 72,739 72,739 77.437 83,432 88.130 72.739 Total fllnds 81.96 77.?64 12 Purpuse¥ of Restrf¢ted Fund8 Incom¢ from th¢ W D B¢atti¢ Memorial Fund is to provide assistance lo the needy of the parish. 13 Puryoses of Design¥¢ed Funds Fabric Fund. The trustees have set aside llds for the maintelwice of the church propety.
14. SHorfs CALDERHEAD- ERSKINE PARISH CHURCH OF SCOTLAND APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2023 2022 ital Aceounl Credit Balance held at 31 Decernb¢r at cost 17.172 16,768 Markei valu¢ of balances at 31 December 23,950 21,341 Credit Balance at 31 Dccember 18.945