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 In￿te¢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.
Reernltme￿t 2nd AP￿Ill￿1¢￿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 P￿sbyter1an 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.
s￿la] 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 C￿￿ent 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 Pri￿ary 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
incu￿ed.
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 fin￿1￿181 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 re￿ortable 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 Ca￿led out in accordance with Regulation I l of the Charities Accounts
(scotI￿ld) 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
R￿vUr(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 Re￿￿rr£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 BALA￿cEs
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 s￿CIfiC 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 pU￿oSe der￿ed 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 I￿eCoVerable 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 allo￿lon
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 eMploye￿S 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 melli￿r 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