Fauldhouse and Harthill St Andrew's Parish Church of Scotland RFCEIPTS AND PAYMENTS ACCOUNTS Year ending 31 December 2024 Congregation 1¥40: 010125 Charity No: SC 007601 Reference and Admini8tr4tive Inforniation ChÉrity Name= F8uldhouse &Jd Harthill Sl Andrew5 Parish C'.hurch of5coi18nd Charity R¢8itsThtion Nwnb¢T'. SC007601 Congrcgation Raerence No.. Con*¢ Addtess.. 65 Bank Road Harthill Shotts North tAngrkshire ML7 5RX Trm8tee$ Kirk Session Prineipol Om¢¢-b¢ar¢rs Minist¢T Church Treasurer. eDdent F.x#mlner B¥nker5 Rvylll Bank uf Scotl8nd, 4 Almondvale Souith LiviDgSton W￿t Li)thi&n EH54 6NB Fauldhvus¥ and Haflliill St Andrews Parish Church of s￿tIaTrd Poge 2 Trustees, Annual Report Year ended 31 December 2024 Structure, Governance And Management Governing Document The Church is administa.ed in a¢eordanee with the tenns of the Deal of Constitution (Unitary Fomi). Reerultment and Appointment of Trustees Mcmbers of the Kirk Session are the ¢harily Iruslees. The Kirk Session members are the elders of the congregation. Organisational Structure There is no Congregational Board now as we have a Unitary Constilulion.. Certain responsibilities delegJuted to the Finance Committee, Property Committee, Furnishing9 Committee and GTowids Committee as appropriate. The Kirk Session which meets eight times a year is responsible for spiritual affaiTS within the church. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Refom]ed in iradition and pre$b￿erian in poliiy. 11 exists to glorify God and to work for the advancement of Christ's King,dom throughout the world. As a national Church, it acknowledges a dislinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a t¢rritorial ministry. It LO-operat¢s with other Churches in various ecumenical bodies in Scotland and beyond. Services of Worship is now at 10..00 in Harthill and l 1.30 am in Fauldhoiise. Siindxy School, Guild, Bible s￿dY and Pray¢r Meeting, SLhool Chaplaincy, Boys Brigiide, Girls Brigade also meet on a regular basis. F(iuldhouse Harthill si Andrew's Parish Church Page 3-5 Trnstees, Annual Report (cont) Year ended 31 December 2024 Achievemellts and Performallcc Whcrc possibl¢ our wviccs are livc strcamcd through Facebook where a level of contact and communicatinn h&s been achieved. While this is ￿tlY appreeiatel Some of our congregation are not in a position lo a¢¢¢ss this. Elders and other leadeTS continue to maintain contact with our mcmb¢r8 through visits and ncwslctters. Tbe union is workin well aiid ￿'e Iiave two regular preaLhers who have built up good relalionships with the Gongr¢gations. s our lllterim Moderator from l November 2023. A norninalion committee has b¢¢n Ivi"IM¢d b¢4[￿& ol 8 new minisier. They are working hard to complete the Parish Prolile. Financial Review The income for the Church is d¢rivd mainly from weekly freewill offerings, open plate donktions and other regular giving. Income this yexr is in line with 1&8t year. Reserves Pollcy At the year end the Church held total financial assets of £100,813 part of wbiLh is held in investment5 by the Church of Seotland. The Cu￿¢llt market value of these Investments are £1.3,206 thus leaving a sum of £78.159 ready accessible £9,448 held ID a d¢posil fund wilh the Church of Scotland Invesiors Trust. This sum equates to approximately 8 months expenditure under norn]al conditions (i.e. pre-￿vid). The Con￿egatIon are encouraged annua]ly to rcvicw their financia] commilment as pari of our ongoing stewardship programme and this will continue. Fauldhouse and Harthill St Andrew's Parish Church Pa¥¢ 3-5 Trustees, Annual Report (cont) Year ended 31 December 2024 Statement of Trustees, Responsibilities The members of the Kirk Session, as the Charity Trustees, must prepare financiu] statements which give sufficient detsil io enabl¢ an appreciation of the transactions of the ChuTch during the financial year. The membcrs of the Kirk Session are responsible for keeping proper accounting records which, on requesL must reflect the financial position of the Church at that tirne. This must be done lo ¢nsur¢ that th¢ financial statements comply with the Charities and Trustee Investm¢nt (Scotland) Act 2005, Ihc Chariti¢s A¢¢ounts (Scotland) R¢gulations 2006 and the Regulations Anent Congregational finance approved by the General Ass¢mbly of the Church of Scoilimd in 2(K)7. They are also responsible for safeguard3n&7 the assets of the Chur¢h and tnusl take reasonable steps for th¢ pr¢v¢ntion and/or d¢t¢ction of fraud and oth¢r irr¢gularities. Approved by the Trustees and signed ov) their bchalf, Date 02104125 Fauldhouse and Harthill St AndFew's Pillish Church Pag¢ 3-5 Fauldhollse and Harthlll St Andrew's Parlsh Church of Scotland Recei ts and PAvments Account n)ber 2 24 Unrestrkted Rcstrlcted Funds Endowment F￿lld$ d$ Totsl 2024 21124 2024 2(124 2023 Note Donatiolls Heaiingllighiing refund InsuraD¢e recI￿rn AaiMti¢s for Generating Funds B£rtk & Deposit interest Inve*mcnt income Council rebate 64.695 2.005 66,700 64,895 8248 249 656 787 8,248 249 656 787 2316 337 248 Rectypis frorn Gen￿al Trustecs Transfer of unioD halapc¢ 42041 42,041 151860 54703 274 359 116.676 118681 Co$ls of generating fuDds ChAritable a¢tivities Governance ¢osts 116,352 116,352 252,853 Total Pa ments 116,352 252,853 Excess of R¢eÈlpts over Payments for lhe year before Iransfers 324 2,005 2,329 21,506 Trgnsfers Excess of Receip¢s over Payments for tbe year 324 2,005 29 21506 rauldhOU￿ and Harthill St Andrew's Parish Church Page 6 Fauldhouse and Harthill St Andrew's Parish Church of Scotland Statement of Balances At 31 Dec 024 UnTtstricted R¢$ti7¢1ed >ullds Fund5 21124 2024 Endowmemt Fund6 2024 Total 2023 2024 ole Bank & De Bank & dcposii balances brou¥hi fonvard 84.350 928 85,278 63,772 Movement in year: Exc¢ss of Re¢¢ipt8 over Paymeiits for the year 324 2,005 2,329 21,506 & deEM)sii balances Ca￿led forward 84,674 1933 87.6ffj7 85,2711 Inve$tments at m (cost £ 4.989) 13,206 13,206 12,068 Assets (iift Aid Receivabl¢ 8211 8211 G)st of r¢paiT llot y¢[ billed The accounls werc approved by the Kirk Session and Financia] Board on 02104125 For and on behalf of the Kirk Session and Financial Board Fauldhouse and Harthill St Andrew's Porish Chwch Pag¢ 7 Fauldhouse and Harthill St Andrew's Pydrish Church of Scotland SC007601 Report of the Independent Examiller Independent Examiner's Report to Ihe Trnstees of Fauldhoue and H4rthlll St Andreiv's Parlsh Church of Scolland I report on the accounts of the charity for the y&ir end￿ 31 De¢¢mb¢r 2024 which are set out on thc next 6 pages. Re$pe¢tlve responslbiiitfies of trustee5 and examiner The charitgs trustees are responsible for the preparation ot the accounts in accordance with the tenns of the Ch￿itIeS and Trustee Investment (Scotland) Act 2005 and the ChaTities Accounts (Scotland) Regulations 2006. The charity trustces consider that th¢ audit r¢quirement of Regulalion 10(1) (d) of ihc A￿untS Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of th¢ Acl and to stat¢ whether particular matters have come to my attention. Basis of independenl examiner's $1oltment My examination is carried out in accordance with Regulation I l of the Charities Accnunts (Scijiland) Regulations 2006. An examination includes a review of ihc accounting rwords kepl by the charity and a comparison of the accounts presented with those records. It also includes Consideration of any unusual items or dlsclosures in the accounts, and seeks explanations from the tru8tces con¢¢rning any such matters. Th¢ procedures undertaken do not provide all the evidence that would be rcquircd in an audit, and consequently I do not cxpress an audit opinion on thc vi¢w giv¢n by the accounts. Independent examiner's statement In the wurse of my examii)ation, no Jnatl¢T has come to my attention: which gives me reasonable cause to believe ihat in any material respect the requiTements: to keep accounting records in accordance with Scction 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulatio￿ (￿a lo prepare accounts which a¢cord with the accourtting records and comply with Regulalion 9 of the 2006 Accounts Regulations have not been met, OT to which. in my opinion, altenlion should be drawn in order to enable a proper understanding of the accounts to be reached. Date 02-Apr-95 Fauldhouse and Harthill St Andrew's Parish Church Page 8 ri Mr itateme t of Balance -.Iccount l. Trustee Remunerg4tinn #nd Kelkted Pthrty I'ransactions The Mini$¢¢T¥ Position is cumtly vacant. 2. Moyemcnts in Fundi AtJJ& 2024 A131 2024 Recelpt$ P*yththts Tro#Jfers 15mrestrleted fullds General Fund 84,350 16.676 I 16,352 84.674 84.350 116.676 IJ6352 Restricted futtd$ Gerwal Fund 928 2,005 2,933 928 2,933 Endowment funds I'￿tal funds 85.278 16,351 87.607 The restricted fimds in the b2rf( accounts are held for the fvture development of the Church buildings Fauldllouse and Harthill Si AndTew's Patish Church Page9. 11 Uttrtstiieted Restrleted Funds 2024 Endowmemt Fum Totsl 2024 21124 21124 2023 3. Analysis of Don&tio*s WFO Sc]Rme (non G)ft Aid) Gift Aid Dojkqtio Tax Rttovw¢d ()n Gifr Aid DonaiK)ns OrdinRry Offerings (Open Plai¢l Other0ft￿l￿gI tk)nations eAc Pulpit Suppl), R¢fund Weddings and Funerals fjrant frDn NLC LIfe9￿d work 15802 39143 60 6338 1245 l.f.802 39.143 60 ,338 1.245 6636 47434 10400 1908 1,908 199 199 Developmcnt Fund 425 61,895 64,695 4. Analysls of P4yment8 Costs of generating fMnd5 Charitable Actlvltles Min15tries & Missions Allocarion 42020 2075 660 3516 6174 1,076 42.020 2.075 25304 183 207 Iravel Exp¢nxs h4inistels Tdephonc & ()ther expenses Ll￿u￿ Minist Pu]pil Supply Prtsbjtery du¢5 Other Salaii 598 2005 18994 206 488 7317 15773 283 244 5273 1885 10152 476 15.773 283 244 5.273 1,885 10,152 476 23984 250 109 592 40 Tabric txlX appcal Poppy Se￿1]and Christian Aid CrossT¢a¢h Bethany Trusl T¢ar Fund Pr()stste CanLer RestsrLh UK 242 380 585 852 287 455 213 254 778 675 J920 2801 Fauldhousc and Hartbill St ADdrewls Parish Church Page9-11 Fauldhouse and Harthill St Andrew's Parlsh Church of Scotland AppeJ)dlx Funds held on behalf of Ihe congregation by the Chureh of Scotland General Trustees 2024 21123 Credit Balances held at 31 December al cost Market Value of Balances at 3 1 December Credii Balance at 31 D¢¢emb¢r 1,41S Credit Balance at 31 D￿eMber 14,71 56,751 Not&s l. If any of the ubove lines do nol apply lo yow congregalion for boih of the years being reported ihen ihey can be removed from ihé nole. 2. The note only reguires ihe year eF7d figurefor eacA year 10 be shown. Delailing the movemenls 13 not necessary bul can be shown a,f addilional disclosure if corLYidered appropriole. Fauldhouse ar)d Harthill St Andrew's Parish Church Page 12- 13 3. Capital and Revenue accounls aye always credit balunees Temporary accounts can be eEiher credil or debil balances. Jf a debitfigz4re ihis should not be included (Lg a liability bui in most cages will be recoz4ped froffl property &t2le proceeds in due course. If th￿ situalion applies il may be appropriate to include an explanalory tslaiernenl us part ofihe note. Fauldhou5e and Harthill St Andrew's Parish Church Page 12- 13