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 OTdillan*5 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 chU￿h 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 ¢bu￿h building is
continuing to have an advers¢ effect on our finances. Ministy and Mission contributions are
remitted by monthly Standing Order and are met tim￿uSIV 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 Musi￿1 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 chU￿h 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¢S￿nSIbl[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 acc￿lntIng 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 a￿ollnts, and seeks explanations from the trustees concerning any
such matters. The procedures undertaken do not provide all the evidence that would be requi￿d 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 .4￿ountS 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
Donal*ons
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 R￿elpts/ 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
Fts*ds
F4t*d$
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>Tr￿ts 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. f*5
Offering envelopi
211
211
211
211
181
181
Charilabie aetivitie8
MinistriC5 & Mt%sion allocation
prt5b￿ery due5
Locllm Tr&vcl (COI
ITL*rtm Moderdtor T￿ye1 (GA)
Locum CosvPulpit supply
Other sta￿1ng coAs
F•brie repairs & ￿￿tell￿te I
Other Accessorie￿rOut)d Upkct
C¢)uncil I'ax
Heat and light
Insurance
Other buildin£ ¢(tr5ts
Church offiee expeDses I
I.ife & Work
WitJ¢ ctc
Organ, music & Main*rwnce
Fri￿ting9 stat￿llery 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

5. 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
6. 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
Inte￿st
2024 Insurance Pretnium
-9306
4200
-7626
-1380
-300
-12163
-25669
-9306
13