Cadzow Parish Church of Scotland, Hamilton Trustees. Annual Report and Accounts Year ended 31 December 2024 Congregation No: 171114 Scottlsh Charlty No: SC 006611
Cadzow Parlsh Church of Scotland. Hamllton Trustees, Annual Report Year ended December 2024 Page I The Trustees present their annual report and financial statements of the charity forthe year ended 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment Iscotlandl Act 2005. the Charities Accounts1Scotlandl Regulations 2006 la5 amended) and Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparin8 their accounts in accordance with the Financial Rewrting Stsndard applicable in the UK and Republic of Ireland published on 16 July 2014. Oblectives and Artivities The Church of Scotland is Trinitarian in doctrine. Reformed in tradition and Presbyterlan in policy. It exlsts to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It Co-operates Wlth other Churches in various ecumenlcal bodies in Scotland and beyond. Normal patterns of worship are as follows :. A Service of Worship is held in the sanctuary every Sunday at 10.45am, apart from the first Sunday of each month when a more infomial°Rock and Rolf service whlch includes a Praise Band is held in the Church Hall. and Is popular and well attended. and in place of the 10.45am Service In the sanrtuary. The Sacrament of Holy Communion is held four times a year in the sanctuary.There are organisations of the congregation meetin8 durin8 the week in our Hall accommodation. On a Sunday, after worshlp, coffee, tea etc. are served to the congregation in the Hall, and there Is a Thursday Coffee mornin8. Before the Sunday service the Church Choir rehearse the pralse and also rehearse choral pleces for special services such as at Easter and Christmas. The normal use of our Church premises Is as follows-_ On two Monday evenings a month the Women's Group meet in the Church Hall. On Tuesday evenin8 the Anchor Boys of the Boy's Bri8ade company meet. The Rainbows meet on Thursday afternoon. The Junior & Company Sections of the Boy's Brigade meet on Friday evening. There are in addition various lets to external organisations. Achlevements and Performance The Minister is re5pon5ible for the condurt of public worship. In May 2017 three of our elders, followlng a tralnlng course run by Hamilton Presbytery, were authorised to Conduct public worship in our own Church and this authorisation was extended for three years in 2021. During 2024 these elders led public worship when the Mlnister was on holiday or study leave or involved in Interim Moderator duties elsewhere on behalf of the Presbytery of Hamilton and they have also contriblsted on occasion to the conduct of worship at services in the Church Hall at times when the Mlnlster was present but is taking part as a member of the Praise Band. Since the demission of the Minister in November 2024 this has increased the involvement of said three elders in the conduct of public worship. The Minister has been chaplain to Chatelherault Primary School. He also acted as a volunteer with Scottish Detainee Vlsitors, invofvin8 ViSitin8 foreign national offenders who have no official status in the United Kingdom. He has an ongoin8 relationship with the Scottish Episcopal Institute overseeing the training of Episcopal ordinands and is the Church of Scotland Ministry and Mission representative on the Board of the Scottish Episcopal Church.
Cadzow Parish Church of Scotland, Hamilton Trustees, Annual Report (continued) Year ended December 2024 All sections of the unifomed organisotions take part in relevant badge work with success, and also take part in appropriate competttion5. The Captain of the 5th Hamilton Boys Brigade Company is appointed by the Kirk Session and the Minister acted as Company Chaplain. In December. 2024 the B8 Company held a Carol Concert in the sanctuary raisin8 funds for the National Autistic Society. Page 2 Services of Hoty Communion are celebrated in the Sanctuary quarterly on Easter Sunday, and in June. September and December. The Ladies of the Women's Group nomally enjoy a varied programme of speakers and entertainment and participate in the three-year Guild theme. Contact with household5 in the Parish is mainly through use of the Church website which highlights Church events and our Church website has continued to be regularly updated. The congregation made charitable financial donations during the year to Christian Aid amounting to £1,095. The Church for many year5 has participated in the Church of Scotland's National Stewardship Programme which highlights the aspect5 of Time, Talent5 and Money. and members of the con8re8ation are encouraged to make donation5 throu8h the Church website to our Churth Account. The congregatlon wa5 unable to meet its Giving to Grow contribution for 2024 in full Ifomierly Mlnlstry and Mlsslon contribution) the amount of £4.cl bein8 paid durin8 2024 and the balance of £50.422 remainin8 Outstanding. In connection with major repairs to the Church Roof, and glazing and stonework in the sanctuary, this wa5 commenced in September 2018 and completed in Avgust 2019 wrthin time and within budget. In connection with these repairs we were awarded grants from the Heritage Lottery Fund, the Baird Trust and the Ferguson Bequest, and from Viridor and WREN. Additional funds tor the project were raised throu8h specific events held and personal pled8es of varying amounts over a three-year perlod from many members of the con8re8ation. The Kirk Session are aware of the implications of the Church of Scotland's Safe Building5 Initiative and the changes about duties of disclosure resulting from the implementation of the Insurance Act 2015 whereby office bearers are required to advise our Insurance Compariy of any change in the nature of our activities. The Kirk Session in 2018 appointed one of its members as Health & Safety offir. In the Mlssion field we have continued to develop and update our Church website and we continue to make use of social media, an effective and important means of communication. During 2024 we have been unable to develop a Misslon programme due to the scheduled closure of our Church at sme point in 2025 under the Mission Plan approved by the Presbytery of Forth Valley and Clydesdale. The Minister vacated the Manse at the end of October just prior to demrtting office and the Manse has been marketed for sale and negotiations are current wtth a potential Purchaser. The current memberships of Church organisations are-_ Boys, Brigade Women's Group Church Choir Rainbows 20 boys. 7 officers. 29 ladies 17 members 14 girls
Cadzow Parish Churth of Scotland, Hamilton Trustees, Annual Report (continued) Year ended December 2024 Page 3 Flnanclal Revlew The principle source of income comes from congregational offerings by means of weekly freewill offering envelopes which is £8,079, bank standing order5 £36,471, by open plate gNin8 £8.298, and enhanced by Gift Aid donations of £11,919 . offerin85 decreased by £6.911 compared with 2023. Risk M3na8ement Cadzow Parish Church operates under the Unitary Constitution of the Church of Scotland. We have established a series of teams, made up of trustees and members of the con8regation, to manage the day to day business of the Church. These teams identify risks and problems and manage these to minimise the impact on the Church. However, at this tlme. four main risks have been identified and these are set out below. These risks are reviewed by the Kirk Session on an ongoin8 basis. A8elng Congregation This is a risk faced by many congregations. Our Worship Team continues to provide innovative forms of family worship with ongoing succe55. The dedicated promotion of the refurbished Hall complex for commercial as well a5 community use should provide on additional revenue source, as well as establishing a vital and sustainable relationship with the local community and busine55 people In the wider locallty. • Income We revlew on an ongoing basis the offerings and donations received by the Church. We have been an active participant in the Church of Scotland's National Stewardship Campaign. Our Annual Accounts are published on the Church webslte. •Prernlses The physical condition of our propertiesls kept under constant review by our Property Team.The Presbytery Qulnquennium Property Suryey received during 2020 has identlfied a phased programme of repalrs to be carrled out over the next several years. *lntellectual PropertyAs with every Church we depend heavily on people volunteerlngto take responsiblllty for varlous Church affairs. These volunteers have a great deal of experlence In the areas which they look after. The rlsks set out above are being reviewed on an ongoing basis. In addition. a rlskls identlfled by the provlslons of the Presbytery Mission Plan Act 2021 as amended passed by the General Assembly of the Church of Scotland, and which requires Presbyterles to plan mission withln their bounds, to formulate a rolling fNe-year programme of mis51on taking into account ministerial posts allocated by the National Church, and to make decisions about the future of Church buildings. The Mission Plan approved by the Presbytery of Forth Valley and Clydesdale provide5 for the closure of our Church durin8 2025 and we are involved in discussions with the congre8ations of Hamilton South Ilnked with Quarter. and Trinity Parish Church with a view to agreeing a Basis of Unlon. Furthermore, our Treasurer resigned as at 31 . December, 2024 and we have appointed a nominated Treasurer as from I" January, 2025 and the bookkeeping function of the Treasurer from that date Is bein8 undertaken by the Practice Manager of Nelson Gilmour Smith, the external examiners of our Annual Accounts. Reserves Pollcy At the year end the Church held unrestricted fund5 of £10,828 and allocations therefrom were made to designated fund51£979 to Fabric Fund and £1,076 to Organ Fundl- the remaining balance of £8,773 to the General Fund. The Church previously held restricted fund5 provided specifically for Organ Renovation, and durlng 2023 the Or8an Fund designation was changed by Kirk Session resolution to unrestricted. Strurture, Governance and Managernent Goveming Document Since 27th January 2012 the Church has been 8ovemed in accordance with a Unitary Form of Constitution. Recruitment and Appointment of Trustees Since 27th January 2012 the Church Trustees have comprlsed the members of the Kirk 5e55ion.
Cadzow Parish Church of Scotland, Harnilton Trustees, Annual Report Icontinuedl Year ended December 2024 Page 4 The Kirk Sesston members are the elders of church and are chosen from those members of the congregaiion who are considered to have the aF)propriate 8ifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. Organlsatlonal Structure Since the granting of the Unitsry Constitution on 27th January 2012 the Kirk Session is moderated by the Mlnlster and is responsible for both the spiritual and temwral affairs wtihin the Church. The Kirk Session consists of the Minlster and all the elders, the previous committee system having been replaced in 2012 by a series of Teams with specifi responsibilities dÈte8ated to them by the Kirk Session to which the Team Leaders report. The principal Teams comprise Property, Flnance, Worshlp, Publications, Social, Mission, Safeguarding. and the Pastoral Team , ag well as tpmporary ad hoc teams when required. The membership of the Teams rnay fluctuate and consists of members drawn from both the eldership and non- office bearer5 Wlthin the congregation. The Safeguardingofficer 15 Convenerof the Safeguardin8 Tearll and whose task Is to ensure that anyone who wishes to work with children or vulnerable personsls permitted to do so In terms of the procedures under Ihe Protedlon of Vulnerable Groups {Scotlandl Act 2LK)7. Durin8 2013 one of the elders was appointed Data Protection Otticer to oversee the recording antl maintenance of personal or sensitive information held by the church and its organisations and to report to the Presbytery Clerk on our adherènce to the relevant provisions of the Data Protettion legislation. He was succeeded by a new Data Protection Officer during 2015, and who herself was succeeded during 2022 by another member of the Klrk Sessi)n. We also appointed a Health and Safety Officer durln8 2018. There ère occaslons when the congregatlon works wlth other churches. Durln8 2024 our congregation has held Joinl services with the con8re8ations of Hamlkon South linked with Quarter, and Trinity Parish Church. The church prem15es are made avallable to the followlng groups 01th the congre8atlon. Hamilton Battalion of the Boy's Brigade, Alcoholics Anonymous Iweektyl and Alanon Iweektyl, AA Intergroup Ibi. monthly) and Nei8hbourhood Networks Itwice monthtyl. and Rainbows Iweektyl. External lets include a Karate Club, South Lanarkshire Women's Support Group, Neighbouthood Networks, Little Kickers, A Baby Sensory Class, all on 3 weekly basis, and Popup Play Village loccasionall. On a Thursday mornin8 there is a Coffee Club run by Church member& Reference and Admlnlstratlve Infcrmatk>n Trustees The trLSStees who served the charity during the pertod ar#Y up to the date of signing of these accounts... CharityTruslees are elected under re501ution of the Kirk Session when an addition lo the number of elde15 15 considered necessary This process is carried out in accordance with the procedures laid down in the Act of 1932 as amended anent Election and Admission of Elders and Deacons passed by the General Assernb of the Church ol Scotland.
Cadzow Parish Church of Scotland, Hamilton Trustees. Annual Report Icontinuedl Year ended December 2024 Pa8e 5 Principal Office Bearevs Charity No.. SCCQ6511
Cadzow Parish Church of Scotland, Hamllton Trustees. Annual Report IcontTrnuedl Year ended December 2024 Page 6 Inde endent Exarniner Chartered Accouniants 47 Cadzow street Hamilton ML3 6ED Bankers Royal Bank of Scotland Palace Towers, Hamllton ML3 6AD Trustees. Responslblllties In Relatlon to the Nnancial Statements The tharity trustees are responsible for preparing a trustees, annual report and flnancial statement5 in accordance with applicable law and United Kingdom AccountirE Standards (United Kingdom Generally Accepted Accounting Practicel- The law appllcable to Charitles In Scotland requires the charity trustees to prepa financial statements for each year which show a true and fair view of the state Of affairs of th• charity and of the incomin8 resources and applicatlon of resources, of the charlty for that perlod. In preparin8 the financial statements. the trustees are required to.. * select suitable accountin8 policies and tn apply them conslstentty.. * observe the method and Principles in the applicable Charitie5 SORP; make lud8ement5 and estimate5 that are reasonable and prudent: state whether appllcable accountlng Standards and slatements of recornmended prartlce have been folbwed. subject to any departures disclosed and explained In the flnanclal statements,. prepare the financial statements on the going concern basis unless il is inappropriate to presume that the charlty will continue in operatlonal existence. The trustees are responsible for keepin8 proper account1 records which disc105e wtth reasonable accuracy at any time the financial position of the charity and to enable them to ensure that financial statements comply with the Charltie5 and Trustee Investment {kotlandl Art 2(M)5 and the Charities Accounts Iscotlandl Re8ulations 2(X16 la5 amended). They are also re5pon5ible lor 5afeguardin8 the assets of charity and hence for tskin8 reasonable steps for the prevents'on and detealon of fra1 and oiher Irregularilies. The trustees are responsible for ttre maintenance and integrity of the charity and financpl informatlon on the congregation's website. Legislation in the United Kingdom governing the preparatbon and dIemination of financial statemÈnts may differ Irom leglatiOn in other jurisdictions. Approved by the Trustees aThl si8ned on their behalf. Dat•d n 26 Marth, 2025 Session Clerk
Cadww Parish Church of Scotland, Harnilton Statement of Financial Activities Year ended December 2024 Page 7 I report on the accountsofthe charityforthe year ended 31 December2024whlch are set out from page 8 onward5. Respective responsibilities of trustees and examiner The charity's trustees are responsible forthe preparation of the accounts in accordance with the terms of the Charitles and Trustee Investment Iscotlandl Act 2005 and ihe Charities Accounts (ScotlaThll Regulation$ 2006 las amended) The charlty trustees consSder that the audit'equirement of Regulation 10111 la) to Icl of the 2C(16Accounts Regulations does not apply. It is my responsibility to ejamine the accounts as required under section 4411) Icl of the Act and to state whether particular matters have come to my attentK)n. Basis of Independenl exarnimfs statemert My examination is carried out in accordance with Regulation IL of the Charities Accounts Iscotlanél Re8ulation5 2006 135 amended). An examinalion Sncludes a rleW of the accountini records kept by the charity and a comparison of the ¢counts presented with those record> 11 also includes considèration of any unusual items or disclosures in the account5, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be req¥ired in an audit, and consequently I do not express an audit opinion on thè vlew given by the accounts, Independenl examlnerfs statement In the course of my examination. no matter has corne to my attentlon which gives me reasonable cause to believe that in any material respect the requirements.. to keep accountin8 records in accordance with Section 44{11 lal of the 2ty)5 Act and Regulatlon 4 of the 20L Accounts Re8ulations las amended), and to prepare accounts which accord with the accounting records and comp with Regulation 8 of the 2006 Ateounts Regulations {as amendèd) have not been met, or 2. - to whlch, my oFAnlon, aiientlon Should be drawn in orderto enjble a proper understanéSng of the accounts to be reached. son Chartered Accountants Independent examiner mour 47 Cadzow Street Hamilton Lanark5hire ML36ED 31 March 2025
Cadzow Parish Church of Scotland, Hamllton Statement of Financial Activitie5 Year ended December 2024 Page 8 Date 31 march 2025 Note Un51(ted Restrtrted Funds Funds Unrestricted Funds Restrirted Funds Totsl 2023 In¢ome and endowments from.. Donations and le8acies Charitable activities Investments 74.E*82 18.611 775 3.253 80,155 18,114 533 18.611 581 114 377 Total Income 95393 E¥pendlture on: Raisln8 Fund5 CharStable a¢flvltles Other 1(9,677 111241 114,545 1,277 115,822 Totsl Expondltur• 114545 1.277 111822 Net Incomellexpendlturel belore n$ and losses on InStments 119,576) I,173) 119,1521 2,132 117,0201 Net8alnsll105se51 on Investments Net Inc<>fflell•mpendStul 119.5761 119.1731 119,1521 2,132 117,020 Transfer betmeen Funds 528 IS281 ,494 113.4941 Net movemeni In funds I,C81 I,173) 15,6581 111.3621 17,0201 Reconclllatlon of funds: Total funds brou8htforwaYd 29,876 17ASI Total funds caled forwayd 17.192 29.876 3&365 The notes on pages 11 to 16 form part ofthese accounts
Cadiow Parish Church of Scotland, Harnilton Balance Sheet Year ended December 2024 Page 9 Totsl Fund5 Totsl Funds 2023 Unresthcted Restrlcted Funds Funds Note Flxed Assets . Tangible Fixed assets Investments Total Fixed A53ets Current Assets: Debtors Cash at bank and In hand Total Current A55ets 13,9)5 49,397 13,9)5 6,3fA 55.761 6,364 69.666 12.452 48,098 60,550 Uabllltles: Creditor5 falling due withln one ye 10 Net CurrentAssets Creditors fall ing due after more than one year 52,474 10,828 52.474 17,192 24, 185 365 Net Assets 10.828 17,192 36.365 The funds of the charlty . Restricted Funds Unrestricted Funds 6,364 6,364 6,489 29,876 10.828 Total eharfty funds 10,828 364 17,192 36,365 The accounts were approved by the trustees on March 2025and signed on their behalf by: The notes on pages Ilto16fom) partof these accounts
Cadzow Parish Church of Scotland. Hamilton Notes forming part of the financial statements Year ended December 2024 Pa8e 10 Accounting Policies The principal accounting policies. which have been applied consistentW In the current and preoding year in dealing with items which are considered material to the accounts, are set out below. Basis of preparatlon The financial statements have been prepared attordance with applicable accountlng standards and under the historical cost convention, modified to reflect the inclusion of investments at market value, and in accordance with the Charities and Trustee Investment (Scotlandl Art 2C(J5. The Charities Accounts Iscotlandl Re8ulations 2006 las amended), the Regulations for Congregational Finance approved by the General Assembly of the Church of Scotland in 2007 and the Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the U.K. Financial Reporting Standard published on 16 July 2014. Funds Fund5 are classified as elther restricted funds or unrestricted funds, defined as follows. Restricted funds are funds subject to specific requirement5 as to their use whlch may be declared by the donor or wlth their authorlty or created though legal processes. but still within the wlder 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 dlscretion of the trustees for a particular purpose, they are desl8nated as a separate fund. This designation has an administrative purpose onty and does not legally restrict the trustees, dlscretion to apply the fund. Incomin8 resour¢¢s All donations and gifts a Included wlthin Incomlng resources under either unrestrlcted or restrlcted funds accordln8 to the terms under which the donation is made and when the amount can be quantified with reasonable certainty. Oonations and gifts In klnd are brought Into the accounts at thelr market value to the charlty. R¢sour¢es expended Expenditure is recognSsed on an accruals basss as the liability is incurred. Interest Interest on funds held on deposit is Included when receivable and the amount can be measured rellably by the charltv. thi5 15 normally upon notification of the interest paSd or payable by the Bank. Tanglble fixed assets The Charity has the ri8ht to occupy and use for its charitable objects certain tan8ible fixed assets, Includin8 the Church. halls and manse, vested in the Church of Scotland General Trustees. No con51deratlon Is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the period in which the liability arises. The charity has no other fixed assets other than those acquired for specific purposes. Investments Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the yeai. The charity has no fixed asset investments at this time. Taxatlon Cadzow Parish Church of Scotland is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its activities. The charlty Is not reglstered for VAT and resources expended therefore include irrecoverable input VAT.
Cadzow Parish Church of Scotland, Hamllton Notes forming part of the financial statements Year ended December 2024 Page 11 Unrestricted Restricted Funds Fund5 2024 2024 Unrestricted Restricted Funds Funds 2023 2023 Note Total 2024 Total 2023 l Donatlons and Legacles Offerings 53.732 53,732 60,643 60,643 Tax recovered on Gift Aid Contributions from Organisations Kirk Session Income Organlsatlons Income Donations (General Fund) Donations IFabdc Fund) 11,919 750 11,919 750 11,440 31x1 11,440 3cNJ 3.773 3,773 3,253 3,253 1,198 3,321 1,6CK) 2.908 1,198 3.321 2,908 Total 3.773 74,682 76,902 3,253 80,155 Income f rom donations and legacies vtss £74.682 of which £3.773 was re5trfcted Iln 2023, income was £80,155 of vthich £3.253 was restricted) 2 Incorne from ¢harltable actlvltles Use of Premises Regular Fundralslng Events Wedding/Funeral Fees Total 18,501 18,SOI 17,262 132 720 18.114 17,262 132 720 18.114 iio 18,611 iio 18,611 Income from charltable actlvitles was £18.611 all of which was unrestrlcted. (ln 2023, income was £18.114 all of whlch VRS unrestri¢tedl 3 Investment Income Deposit interest Bank interest 581 194 775 377 156 533 Total 581 194 775 377 156 533 Income from Investment was £775 of which £194 was restrirted . (ln 2023, Income was £532 of which £156 vRs restricted) Total Income 90,101 3,967 94,068 95,393 98,802
Cadzow Parish Church of Scotland, Hamilton Notes forming part of the financial statements Year ended December 2024 Page 12 Unrestricted Restricted Fund5 Funds 2024 Lknrestrlcted Restrlcted Funds Funds 2023 2023 Note Total 2024 Total 2023 4 Analysls of Exp•ndbtur¢ Raislr6 Funds Charftoble Actlvltles Ministrie5 and Mlssiors Ajlocatlon p$bytery D$ Mini5terfs Experyses Pulpit Supplv Ofganlsvs Fee Payff*rt Other salary costs Sunday Sch./ Youth & Adult Educaiion Sesslon Deslgnated Expenses Organisatlons Expenses Fabrfc Repalrs & Maintenan¢elGenl Fabric Repairs & Maintenance IRoofl Council Tox Other 8uildiny Costs Church Office Exper6es Organ & Music Local MIs5ion Expense5 Other expenses IePendent Exarrirtees Fee 54,442 1.651 3.739 350 8,568 10.783 54.442 1.651 3.739 350 8,568 10.783 63.013 1.911 1.236 63,013 1,911 1.236 8,408 9.738 8,408 9.738 3.564 3,564 1,277 1,277 6.062 6.062 3,451 19,616 2,473 3,451 19,616 2,473 3,368 12,251 4.151 3.368 12,251 4,151 900 1774 L362 2.774 1.362 2.169 1.338 2,169 1,338 109.677 3.S64 113241 114,545 1.277 115 22 Total 109.677 3.564 111,241 114.545 1.277 115A22 Expenditure on Charftable activitles was £113,241 of whlch £109,677 was unrestrlcted £3,564 restdctedl Iln 2023, expenditure was EllS,822 of thich £1,277 a$ restrictedl Support CC¢5ts have teen separately Identified as the trustees c¢xsfider there is )lY Th)e ch31itable artlvlty. Therefore supp)rt costs relate w)llY to that aclivity and have n¢X been separntely identified.
Cad20w Parish Church of Scotland, Hamilton Notes forming part of the financial statements Year ended December 2024 Page 13 Note 2024 2023 5 Stafl costs and numbers Salaries and wages 10,783 9,738 Total The average number of employÈes during the yearwas as fdlows: 2024 Number 2023 Number Piemlses malnwnce Total No employee recelved employee beneflts In 2024 Inor in 20231 All Church of Scotland congregations contribute to the National Stipend Fund which bears the Costs of all mlnlsters, stipends and employerfs contrlbutlons for natlonal Insurance, penslon ani housing and loan fund. Ministers, stipends are paid in accordance )Mth the national stipend sca whl¢h Is related to years of service. For the year under remew the minimum stipend was £31.64 and the maxlmum stlpend lin the fifth and Subsequent year51 £38,884. 6 Trustee Rernuneratlon and Related Party Transactlons Remuneration or reimbursement of expenses during the year arnunted 10 £7,190 {Councll Tax £3,451, Travel expense5 £1,775, Book5 £26, Phone & Intemet £1,939). Durin8 the yearthe Ministerfs was contracted to cut the grass £l.000. During the year a total of £7,426 was donated to the conggation by twstees. 7 Tan8lble Flxed Assets Cadzow has notangible fixed assets as buildings a vested Vth Church of Scotland General Trustees and office equipment is required for speclfic purposes.
Cadzow Parish Church of Scotland, Hamilton Notes forming part of the financial statements Year ended December 2024 Page 14 Note 2024 2023 8 Investment5 Only investment is wth Church of Scotland Investo¢s Trust Deposit account which is included under 'bank and cash'section of the Balance Sheet. Debtors fjlft Ald Tam Recovery Offerinus Other donavons Hall Hire 11300 375 340 1.290 IIA25 1,027 Total 12 10 Credbtors Ministry & mlsslon Professlonal Fee5 Other Creditor5 Volce Ma8ailne and Cards 50A42 1.096 936 19,013 1.090 4,082 Total 52 11 Anaty$15 of Net A15 Amons Funds G•n•ral O•nat•d A•strlrt•d Endowm•nt Yot•l Flxed Assets Investments Current Klsets Current Liabilities 35.39S 124,18SI 18,666 6.489 60,SSO 124,1851 Net a5set5 at 31 D•c•mb•r 2023 li io 1866 6A89 J6 65 General OesiBnat•d R¢strKted Endowment Total Flxed Assets Investments Current Assets Current liabilities 61,247 152,4741 2.055 6,364 69,666 152,4741 Net assets at 31 Defflb¢r 2024 55 64
Cadzow Parish Church of Scotland, Hamilton Notes forming part ofthe financial statements Year ended December 2024 Page IS Note 12 Volunteers In cOMrn with all congregatrons of the Church of Scodand, thi5 congregation benefits from the contfibulion made by volunieefs who give th1 time and talents willingly for the benefit of the Church. The areas of Congre8aonal life which rely on the contribution of voluntsws are many and varied and Much of the a¢vIty would be unable to continue were It not for the¢oMNtsent shown. 13 Movements In Funds At i kntomln8 Out805n8 At31 January R•sources Résourtes Tr•hsfers Dernber 2024 2024 2024 2024 2024 R•strlcted funds Kirk Session Fund Organlsatlon Funds Isee note below) Total 4,092 2.397 194 3.773 4.286 2,078 13,5641 15281 89 64 528 64 Ufjfestrlrted lunds Oesignated Fabric Fund Or8an Fund 18,474 192 2,973 884 14681 120,0001 979 1,076 General Fund 11,210 86.244 1109,2091 20,528 ,773 Total 29 76 109 677 528 Total Funds 36 65 94 68 113 41 Pur oses of Funds Kirk Session Fund.. The Trustees have set aside funds for the use of the Kirk Sesslon. Organ5sations Funds (Women's Group, Coffee Club. Cadzow Cafe). These organisations provide the Trustees with individual annual accounts which are amalgamated into one total in above table. Fabrlc Fund- Thè Trustee5 have set aslde funds for the rnaintenance of the church property, Organ Fund: This isto pmvide fundsforthe rna1ntenan of the church organ.
Cadzow Parish Church of Scotland, Hamilton Notes forming part of the financial statements Year ended December 2024 Page 16 Note 2024 2023 14 CollectIorlor Thlrd Partles Chrlstlan MissionAviationFellowshlp Jubilee Key Scheme Hamilton Drop-in Centre Scotdsh Blble Society Crossreach 1,095 702 171 Total 873 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BYTHE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAprrAL ACCOUNT Credlt Balance held at 31 Detember at cost 32 32 Market Value of Balances at 31 December REVENUE ACCOUNT Credit Balance at 31 Dernber