The Church of Scotland Coatbridge Calder Parish Church of Scotland RECEIpfs AND PAYMENTS ACCOUNfs 2024 CoDgreg2tioll No: 171096 Charity No: SC 006854
Reference 2nd Administrative Information Charity Name: Coatbridge Calder Parish Church of Scot]and Charity Registration Number.. SC006854 Congregation Reference No: 171096 Coi Independent Examiner Bankers Bank of Scotland plc. The Mound Edinburgh EHI IYZ
Trustees, Annual Report Year ended 31 December 2024 Structure, Governance 8nd Management Governing Documellt Th¢ Church is administered in accordance with the tern)s of the Deed of Constitution. Recruitment and Appointment of Trustees Mernbers of the Kirk Session art the chartty tTUSte¢s. The Kirk Session m¢mbers are the elders of the church and are chosen from those members of the chur¢h who are considered to bave the appropriate gifts and skills. The minisler. who is a member of the Kirk Session, is elected by th¢ congregation &nd inducted by Presbytery. Organisati01181 Stryeture Th¢ Kirk Session is chaired by the intertm moderator and meets five times in a year. Certain responsibiliti¢s ar¢ delegated to 5u&committees as appropriate. The Kirk Session is resp)nsibl¢ for spiritual affairs within the church. Objectives and Activities The Church of Scotland 15 Trinitari&n in d£trin¢. Refonned in tradition and Presbyterian in lity. li exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a Rational Church. it a¢knowl¢dges a distinctive call and duty to brin8 the OTdillan5 of religion to the people in ¢very parish of Scotland through a territorial ministry. It ¢Oknoperdt¢s wtth other Churches in variou5 ecumenical bodie5 in Scotland and beyond. Services of worship take place every Sunday aud there were 2 communion seNic¢s in 2024. 1 addition there were 3 joint communlon services with the oth¢r Coatbridge churches.There is no Sunday School at present. A dance group holds weekly ¢lasses in the hall.. The Rainbows and Brownies meet on a Tuesday. A Karate Club and a Tai Kwan Doclub meet weekly in the hall. A ChatterLxix group meet every second Wednesday and is open to all. The local Slimming World Group holds classes three days a week and is also open to all in the community . The church also makes donations to the lo¢al f()d bank throughout the y¢ar.
Trustees, AnDual Report (cont) Year ended 31 Decenjber 2024 Achievements and Performance The attendance at Sunday morning Worship on av¢rage is 30. There is no Sunday 5¢hool at present. The Sunday morning wot3hFp has the optK)rtunity to incorporate the use of the multitnedia projector and screen where by pictures. DVD'S, videos or songs to display and ¢reat¢ an alternattve means to assist in the worshiplng. Due to the state of disrepair of the church and the fact that it is now up for sale, all services are being held in the chUh hall. No activities were rIed out relating to the National Stewardship ProgrAmme. FinaDcial Review The principle incom¢ is our WFO. Our WFO and opcn plate figu$ show an increase of1.570/0 on year 2023. Gift Aid Tax recovery shows a decr¢ase of16.96/tr on year 2023. We consider on¢ of our main concern5 ov¢r the last few years to b¢ the higher inflationary cost and the ¢ontinuin8 recession affecting the rnnning of th¢ church: in conjunction with & decreasing numb¢r5 attending worship. We saw an increase in revenue from rental of premises in 2024. In addition to th¢ r¢gular Giving to Grow contributions. the ongoing lo¢um costs are having a detrimental effect on our finances. The increased cost of insuring the empty ¢buh building is continuing to have an advers¢ effect on our finances. Ministy and Mission contributions are remitted by monthly Standing Order and are met timuSIV and in full. Reserves Policy It is the Trustees, policy to hold approximately three months penditU including designated funds however, until the sale of th¢ church and manse is Complete this is proving ditTiculL The Kirk Session are awa of the situatton. At the year end the Church held unrestricted cash ds of £12,696, of which £617 has designated for the purchase of Musi1 recording items and flowers also £242 for purchase of pew hymn b(M)ks and bibles. The ren]aining balance of £1 1,837 r¢presellts approximatelv 3 months expendithre. £8,066 of this is held on deposit with ' 121" and will b¢ used as requircd by the trustees.
Trusttts, Annual Report (eont) Year ended 31 December 2024 Statement of Trustees, Responsibilities The members of the KI Session must prepare financial statements which give 5ufftcient detail to enable an appreciation of the tfdnsactions of the Church during the financial year. The members of th¢ Kirk S¢sston aTe Ksponsibl¢ for keeping proper a{unting records which. on rcqu¢st, must refl¢it the financial wsilion of the ChEwch at that tin)e. This must be done to ensure that the financial statements comply Mith the Charities and Trustee tnvestment (Scotland) Act 2005. th¢ Charities Acwunt5 (Scoilalld) Regulations 21x16 and the Regulations Anent Con8r¢gational Finance approved by the General Assembly of the chUh of S¢otland Ft] 2007. They are also responsible for safeguarding the assets of th¢ Church and must take reasonable steps for the prevention andlor d¢t¢ction of frdud and other irregu18ritie Approved by the Trustees and signed on their behalf, Date
Independent Examiner'5 Report to the Trustees of Calder Parish Church I report on the accounls of the chaTity for the year ended 31 Decembcr 2024 which are set out on pag¢s 7t0 13. Re5pectiv¢ r¢SnSIbl[ltles of trustees and examiner The charity's tru5te¢s are reswnsible for ihe preparation of the accounts in aCCordar¢ with the tsrn of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Srotland) Regulations 2006. The charitv twstc¢s consider that the audit requirement of Regulation 1011) (d) of the Accounts Regulation5 doc5 Iiul iipply. li is rny responsibility to examine the accounts as required under seciic)n 44(1) (v) of the Act and to aate whether particular matter5 have corne lo my atteniion. Basis of indepeDdent examiner's statemejt An examination is out in accordance with Regulation I l of the Charities Accounts (kotland) Regiilations 2006. An exttmination includc5 a review of the acclntIng records kept by the charity and a comparison of the acLVUIits presenied with tho)e records. It also includes consideration of any unusual items or dis¢losure5 in the aollnts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be requid in an audit. and consequently I do not expre&s an audit opinion on th¢ view given by the accounts. Independent exAmiller's st4ttm¢nt In the cours¢ of my ¢xaniination, no matter has come to my attention which gives me reasonable cause to believe that in any maTerial respect the rquirements: to keep accounting r¢cords in accordance with Section 44 (Ixa) of the 2005 Act and Regulalion 4 of the 201hS .4ountS Regulations, and . to prepare accounls which accord with the acenunting reeords and comply with Rcgulaiiun 9 of the 2Q06 Accounts Regulations have not been mgL or to which. in my opinion, att¢ntion should be drawn in order to enable a proper understanding of th¢ accounts to be reached. Name Address: Date
Coatbrld e Calder Parish Church of Scotland Recei ts and Pa ments Account Year ended 31 December 2024 ilThre5tiicted Restrthd ETrdowm¢nt Fwnds Totsl Total 2024 2024 2024 2024 2023 Recei Donalons Lcgacies Activities for G¢n¢rntiag Funds Llank & Deposit tllterest General Bank interest Cof S TnwFund Notr 23475 23475 24108 1000 507 507 581 581 764 24563 24563 25872 Rental of premi5eslChurth Ilalll Sale of assets Sale of iavestments Granis 141 8741 2729 Receipts froTtt Generhl Trust Other Relpts/ Designated Fynds 18163 18163 13046 ToÉ&l Reeei t$ i1467 51467 41647 Costs of generating Charitable activities Charitable adivities Designated F'd 211 59984 211 181 59984 57558 Total Pa meDts 60195 19> 57739 Ex¢ess of Receipts over P•ymeDts for the ytar before Iransfers 4728 .8728 -16092 Trnnsfe Exeess of Reeeipts over Payjnents for the year 4728 -8728
Coatbrid e Calder Parish Cburch of Scotland Statement of Balances At 31 December 2024 Ullrtstrkted RC5trfrt EndowtyMt FuDds Ftsds F4td$ Totsl Total 2023 2024 2024 2024 Bakk & it Balances Flank & dery>sii balanLes brought toTh¥ard 21424 21424 37516 Movement in year. Exetts of Ree¢iyts over pa>Trts theyear .8728 -8728 -16092 Transfers 14ank & deposii balan¢¢s ¢•rried fvrward 12696 12696 21424 Investments at market value (cost£ LLxxx) Assets Gift Aid Ree¢ivable Liabilities Cosi of tepaTrnot yrt billed The accounts were approv¢d by th¢ Kirk Session and Financial B(Mrd on For and on behalf of the Kirk Session and Financial Board
CoatbrAd e Calder Parish Church of Seotland Statement of Balances 2024 Notes lo the Accounts l. Trustee Remuneration and Related Party TrawthJDs No transactions took place durin8 2024 2. Movements in Funds AtlJaD 2024 At311)e¢ 2024 Pxyrnents Tra$re[S Ullrestrie>ed funds De5i8rtated Pew Bible Dasignaled Recording FundlFIow 242 617 242 617 859 859 Gener81 Fund C of S Inv Tm3t IG¢n Fknnd) 7080 13485 50886 581 60195 3771 8066 12696 21424 51467 60195 Restrieted fHnd$ EndowmeDt funds Totsl funds 21424 51467 60195 12696 oses of Desi ated Funds P¢w BibleslR¢cordlnJ Flower Fund(s): The Trustees have set aside Funds for the purpose of music etc resources for use in worship. Sunday S¢hool Fund.. The Trust¢es have not yet set aside thnds for use by the Sunday School.
LTnrtsiitted Re5tricteA Ftsttds Funds 2024 End0*e0t Futyds 2024 T•tal TotAI 21124 2024 2023 3. Analysis of Donations WFO &.heme {nott Gift Atd) Gift Aid Don¥tions T&x ReKovcred on Gift Aid Donatio Ordinary Offerings (Open Platel Other OffeNngs R¢tiring Donattons 'eddngs l Funerdls Refiu)ds 18565 18565 18052 4481 429 4481 429 5241 645 170 £0 23475 23475 24108 Transfers from Desigllated Funds From Fabric From Special App¢al Account From Church of Scoiland Inv 1203 2762 12000 6000 6000 6000 15965 10
UBr¢Strict Résticttd Ethdowffjent Funds Totsl I'otal 1024 2024 21)24 21n4 21123 4. Artalysis ofpayments Costs of generntiDg funds Investment Managers. f5 Offering envelopi 211 211 211 211 181 181 Charilabie aetivitie8 MinistriC5 & Mt%sion allocation prt5bery due5 Locllm Tr&vcl (COI ITLrtm Moderdtor Tye1 (GA) Locum CosvPulpit supply Other sta1ng coAs F•brie repairs & tellte I Other AccessorierOut)d Upkct C¢)uncil I'ax Heat and light Insurance Other buildin£ ¢(tr5ts Church offiee expeDses I I.ife & Work WitJ¢ ctc Organ, music & Mainrwnce Friting9 statllery s#d Postsge I Papei. Ink ¢tc 16495 663 16495 663 17830 721 11567 11567 11415 65 2310 12252 15837 12252 15837 3933 10827 12040 228 228 213 632 59984 632 59984 514 57558 Governanee costs Independent ex8miorr's fee5 Other payments Pur¢ha of a&sets Purd]ase of iRv¢5ttneJJts li
- MIDister's Stipend All Church of ScotlaDd congregations contribu* to the National Stipend FuT]d which bears the costs of all ministsTS' Stip¢nds and employees contributions for national insurance. and housing and loan fund. Ministers, stipends are patd in a¢cordance wtth the national stipend seale, which is relat¢d to years service. In the year under teview the Minimum stipend - £31,642" M&ximum M&Kimum Stipend itE 5th and subsequent years of service- £38,884 2023
- Collections for Thlrd Parties St Andrews Hospice 65 65 12
APPEND FiiThDS HELD OIY BEllALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2023 CAPITAL ACCOUNT Credit Balances held at 31 December at cost Market Valu¢ of Balances at 31 December REVENUE AccouNr Credit Balance at 31 December Rentsl of Mans¢ Interest Deblt Interest Admin Costs Fabric Expenditure transfer to R&P Ag¢nt Managenient F¢es Closing Balance 6514 9549 355 11682 7870 391 -775 -383 -13046 -659 8873 6514 TEMPORARY ACCOUNT Balance as at )1.12.23 Manse Repairs Valuation Report Intest 2024 Insurance Pretnium -9306 4200 -7626 -1380 -300 -12163 -25669 -9306 13