2023-12-31-accounts - Hamilton Trinity Parish Church of Scotland

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The Church of Scotland

Hamilton Trinity Parish Church of Scotland

Congregation No: 171122

Charity No: SC 007051

Receipts and Payments 2023 Reference and Administrative Information

Charity Name: Hamilton Trinity Parish Church of Scotland Charity Registration Number: SC007051 Congregation Reference No: 171122 Contact Address: 20 Toll Wynd Hamilton ML3 7QF

Trustees

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Principal Office-bearers

Interim Moderator Session Clerk: Church Treasurer:

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Independent Examiner

Bankers

Bank of Scotland, Brandon Street, Hamilton

Web site

www.trinitychurchhamilton.org.uk

Trustees’ Annual Report

Year ended 31 December 2023

Structure, Governance and Management

Governing Document

The congregation and church is administered in accordance with the terms of the Deed of Constitution (Unitary Form) of the Church of Scotland.

Recruitment and Appointment of Trustees

Members of the Kirk Session are the charity trustees. The Kirk Session comprises ordained elders of the Church of Scotland who have been chosen from those members of the church considered to have the appropriate gifts, skills and commitment to contribute to the leadership, spiritual life and temporal life of the church and have been admitted into membership of the Kirk Session of Hamilton: Trinity Parish Church.

Organisational Structure

The congregation is governed by the Kirk Session with certain responsibilities delegated to Worship, Property, Pastoral, Finance and Community & Wider World Groups which operate under the jurisdiction of the Kirk Session.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists 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 with other Churches in various ecumenical bodies in Scotland and beyond.

Hamilton Trinity Parish Church holds morning worship every Sunday at 11.00 am. The Church has a crèche and a Sunday School on Sunday mornings at this time. The sacrament of Holy Communion is generally observed on the second Sunday in the months of March, June, September and December.

The following clubs/organisations met in either the large hall or small hall:

Monday	Community Cafe	Guides (disbanded March 2023)
	Women’s Group (every 2ndweek)
Tuesday	Rainbows	Alcoholics Anonymous
Thursday	Slimming World	Universal Connections
Friday	Alcoholics Anonymous	Slimming World Area Meetings
		(Dec started)
Saturday	Slimming World
Achievements and Performance

Worship

In order to include and encourage people of all ages and differing needs we continue to try to develop creative and relevant worship for all age groups in a variety of different styles and environments. This includes

✓ all age worship when we celebrate the main Festivals of the Christian Year including All-Age Communion at the Christmas Day service
✓ reflective services during Holy Week including Communion at the Maundy Thursday Service
✓ holding and joining with other cluster churches in worship
✓ attending and helping deliver the World Day of Prayer with neighbouring congregations

Partnership

Work also continues through

✓ involvement in Hamilton Food Bank and Drop-in Centre
✓ linking with and supporting groups who work in our community including Hamilton Information Project for Youth Community Links
✓ supporting Macmillan Cancer Support
✓ supporting St Andrew’s Hospice
✓ supporting Kilbryde Hospice

Pastoral

✓ support housebound and elderly members through visiting
✓ provide follow on care after bereavement.

Financial Review

Income Overview

The main sources of income to the church are via the weekly free-will offering envelopes £ 8382 (£8276), an open plate for members who do not wish to use envelopes amounted to £ 1379 (£1133) and members who give their offering by bank standing order contributed £ 21663 (£23841). Giving to Grow (previously Mission and Aid) brought in £300.00. Our gift aid income in 2023 was £ 6770 (£7781). Total Donations therefore £ 38493

Additional income during 2023 of £ 785 was received, from organisations (including AA, Brownies and Rainbows) towards additional heating costs incurred for the use of the Church Halls. Life and Work income was £84. Rental of the halls brought in a total of £4310, with some rental payments still to be made at the year end.

Giving to Grow envelopes (previously Mission and Aid) were distributed and the money returned was £ 300 (£987).

We received a Warm Spaces Grant of £ 2400 from the local Wind Farm which allowed us to establish a much needed warm home space on a Tuesday for the local community. This brought in many of our local community especially during the depths of winter. We also collected for the Earl Haig Fund and raised £ 96.00

Expenses

Ministry and Mission was met in full in 2023 and amounted to £ 16,326 with Presbytery Costs of £ 824 . Ministry costs were £ 2230 (£8580) and Service costs were £ 2,978 . Our Licences and Communion costs were £ 339. Administration costs were £812, as we currently are operating without a church secretary. Other office costs amounted to £ 2,415 .. Gas and electricity costs totalled £ 4,863 . (£3381) and insurance cost £ 2,059 (£1922). Repairs and Maintenance to the Church and Manse totalled £ 3,647 . Including Council Tax on the Manse of £ 2,376 expenses for the year totalled £ 38,869 ( See pages 9-11 for all income and expenditure details.)

Reserves Policy

Any surplus funds will be carried forward to the following year in case of any further lockdowns when there would be a reduction of income or for manse repairs ordered by Presbytery.

Stewardship

As a result of the ongoing situation the Kirk Session was not in a position to decide on what 2023s stewardship campaign would be. Hopefully 2024 will see things return to normal.

Statement of Trustees' Responsibilities

The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year.

The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

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Hamilton Trinity Parish Church of Scotland SC 007051 Report of the Independent Examiner

Independent Examiner’s Report to the Trustees of Hamilton Trinity Parish Church of Scotland

I report on the accounts of the charity for the year ended 31[st] December 2023, which are set out on pages 08 to 11.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual terms or disclosures in the accounts and seeks explanations from the trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner’s statement

In the course of my examination no matter has come to my attention.

Which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
2 To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached

Hamilton Trinity Parish Church Receipts and Payments Account Year ended 31 December 2023

Receipts Note Donations Legacies Fabric Income Bank and Deposit Income Special Collections Warm Spaces Grant Rental of Premises Sale of assets Sale of Investments Donations (including Funeral) Life and Work Total Receipts Payments Cost of generating funds Charitable activities Governance Costs Other Payments – Warm Home Total Payments Excessof Receipts over Payments 2023	Unrestricted Funds 2023 £ Restricted Funds 2023 £ Endowment Funds 2023 £ Total 2023 £ Total 2022 £ 38,493 38,493 41,031 0 0 0 0 0 0 96 96 914 2,400 2,400
	38,493 2,496 40,989 41,945 4,310 4,310 4,394 785 785 1,350 84 84
	43,672 2,496 46,168 47,689 38,868 38,868 49,667 2,400 2,400
	38,868 2,400 41,268 49,667 4,804 96 4,900 (1,978)

Hamilton Trinity Parish Church

Statement of Balances

As at 31 December 2023

Bank & Cash Balances Note Bank Brought forward Movement in year: Excess of Receipts over Payment for the year Third Party collection held over at end of year	Unrestricted Funds Restricted Funds Endowment Funds £ £ £ 10,025 4,804 0 96	Unrestricted Funds Restricted Funds Endowment Funds £ £ £ 10,025 4,804 0 96	Total 2023 Total 2022 £ £ 10,025 12,003 4,900 (1,978) 0
	14,829 96		14,925 10,025

Investments
Assets
Income outstanding
from 3rdparties	£1,100
Liabilities
Amount collected on	£96.00
behalf of 3rdparty

The accounts were approved by the Kirk Session

For and on behalf of the Kirk Session

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Hamilton Trinity Parish Church

Notes to Accounts

During the year trustee received reimbursement of expenses incurred totalling £1040. In addition, John Houghton’s business (also a Trustee) received £540 for providing his services in connection with work carried out on the manse and church.

Movements in Funds

Movements	in Funds
Unrestricted Funds General Fund Restricted Funds Total Funds**	Balance 1.1.23 £ Income £ Transfers In £ Expenses £ Transfers Out £ Balance 31.12.23 £ 10,025 43,768 38,868 14,925
	10,025 43,768 0 38,868 0 14,925 0 2,400 2,400 0 0
	10,025 46,168 0 41,268 0 14,925

3 Analysis of Donations

WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Ordinary Offerings (Open Plate)	Total Funds 2023 £ 3,264 27,080 6,770 1,379 38,493	Total Funds 2022 £ 2,065 30,052 7,781 1,133
		41,031

4 Analysis of Payments Costs of generating funds *Charitable Activities* Ministries & Mission Allocation 2023 Presbytery dues/Fees Ministerial Expenses: Administrative Costs Repairs, maintenance to Church and Manse Manse Council Tax Other Building Costs: Gas and Electricity Insurance Church Expenses: Communion, CCLI etc.Life & Work Church Office Expenses: Printing, paper, ink, telephone, Internet etc Office Equipment Service Costs Total Governance costs Independent examiner’s fees Other payments: Purchase of investments	£ (2023) £ (2022) 16,326 19,160 824 1,309 2,230 2,150 812 7,176 3,647 5,524 2,376 1,553 4,863 3,702 2,059 1,922 339 928 2,415 3,357 2,978 2,886
	38,869 49,667 0 0 0 0 0
	38,869 49,667

4 Analysis of Payments
Costs of generating funds
Charitable Activities
Ministries & Mission Allocation 2023
Presbytery dues/Fees
Ministerial Expenses:
Administrative Costs
Repairs, maintenance to Church and
Manse
Manse Council Tax
Other Building Costs:
Gas and Electricity
Insurance
Church Expenses:
Communion, CCLI etc.Life & Work
Church Office Expenses:
Printing, paper, ink, telephone,
Internet etc
Office Equipment
Service Costs
Total
Governance costs
Independent examiner’s fees
Other payments:
Purchase of investments

£
(2023)
£
(2022)
16,326
19,160
824
1,309
2,230
2,150
812
7,176
3,647
5,524
2,376
1,553
4,863
3,702
2,059
1,922
339
928
2,415
3,357
2,978
2,886

38,869
49,667
0
0
0
0
0

38,869
49,667

5 Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the Church of Scotland website lists the minimum stipend as £30,135 and the maximum stipend in 5[th] and subsequent years of service is around £37,032.