HAMILTON WEST PARISH CHURCH OF SCOTLOND Report of the Trustees and Receipts and Payments Account for the Year Ended 31 December 2023 Congregation number: 171123 Scottish Charity number: SC008451
HAMILTOIY WF.ST PARISH C'.HUKC.H OF SCOTLAND Contents of the Financial Statement for the Year F.nded.311)eeember 202.1 RLpurt of th¢ TruslL'¢S I to3 IDd¢pL'nd¢nt Examincr% RLPOrt R¢¢cipts and Paymenls Account Statement of Balances Noles to Ihe Finan¢idl Sialements 7t0 10
HAMILTON WEST PARISH CHURCH OF SCOTLAND Report (If the Tru%trc¥ for th¢ Year F.ndcd 31 December 2023 REFERENCE AND ADMINISTRATIVF. DF.TAILS Registered Charity N'umber.. SC008451 Congregational reference nutnber.. 171123 Trustee5 Trustees Served diiring the dnd up to date of signing ofrhe accounts. PriNcipal Office-bexrers Minisier.. Session Clerk.. As51Stant Session Clerk.. TreasiireT' Indt J()liii L)1 .IqJ£iibi-o & Lu ChartLrL'd ALLuuntdnts 16 Nluir Strcet Hdmilion ML3 6EP Bank¢rs Elank of Scotland 27-29 Main Street Wishaw ML2 7LX Page I
HAMILTON WEST PARISH CHURCH OF SCOTLAND Reptsrt t)f the Trusteei for the Ycar Ended 31 December 202.3 STRUCTURE, GOVERNMENT AND MANAGF.MENT Governing Document The Church is administered in ae¢ordan¢e with the ternis of the Deed of Const]tion (Unitary Form Recruitment and appointment of new trustees Elders of the Kirk Se55ion and Kirk Session team member5 41re the charily trustees. The elders of ilje Church arc chosen from Ihose membe¥5 vf th¢ Church w'ho are considered to have the dpprupriaie ¥ifts and skills. The Kirk Session tedm rnember5 are appointed frotn within th¢ conbFrebTation and members of the congFrebation are inviled to nominate individua15 who are believed to have the skÈlls and cotmmitment to contribute to the rnana¥Tement affairs of the Church, to become Ftsrk Session team members. Kirk Session tearn tnembers arc then appointed at thc %tatcd Annual Mcctingy and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. Organisgtional structure The Kirk gession and Kirk 8¢ssion team memb¢rs m¢et jointly four tim¢% in a year. These me¢tings are chaired by the interim moderator. Certain responsibilities are delegated io the F'inance team and thc Property 'l-cam as apwopriatc. I'he Kirk Sessian elders are responsible for spiritual affairs within the Church. OBJECIIVES AND ACTIVITIES Objectives and The Church of Scoiland is Trini141rian in doctrine, Refomied in tradition and presberlan in polity. t exÈsts to glorify God and io work lor the advanLement of Christ's Kingydom thTou¥hout the world. As a national Church, it a¢knowl¢dges a disiinctive call and duty io bring ihe ordinance5 of relibTion to the people in every parish of Scotland throubjh a telt0t1aI ministy. It co-operates wilh oiher (".hurches in various ecumenical bodies in Scotland and beyond. ACHIEVEMENTS AND PERFORMANCE As }'ou are awarc thc la%t few years have been dIl¢U1( for everione. but we have continued tLI maintain our buildin¥ in a good condition. Financially we rernain si)Ivont and have available ndS to alloH' us to plan for any future exndI1Ure. Our Union with Harnilton Old Parish is gjoing ahead. It has been approved bv Presbytery although the time scales hav¢ still io be negoiiaied. li is expected that Presbytery will &yive full approval by the end of April 20?4. The following improvements to the facilities withirh our Church and Hall have been achieved over thè past year. Church boilers Serviced. Ripair% lo Church roL)I-. Fire extinguishers serviced. All electrical cquipment PA T tested. Gas certificate report. The following new aciiviries and innovaiions to worship look place over the past year. C)ngoing dialogue and a series ofjoini evenis and services with Hamilion Old Parish Churc BB Company Seciinn panicipaied in all aspecis of battalion acriviiies and numbers continue tb remain ai a healthy level. BB Junior %cction Continues lo provide a meaningful and successful feed inio our Company Section. Anchor Boys have a healihy numbeT 41ttendin¥ re&Tlllarly. I'his is most encouragying. 2002 Club, which 25 open to both membeTS and non-rnembers met on alternate w¢eks. suppon our Church boih physic4111y and financially. Scoi¢ish couniry Dance giroup is open 10 memr9 and non-members and meet on alternate wleks throughout the session and ¢oniribuie io oyr finances. Hall let5 re-opened. Wayside Mission will di%triblli¢ hot cross buns and invitations to our service5. 15 eontinues to thrive and Page 2
HAMILTON W'F.SiT PARlS•H CHI.'RCH OF SCOTLAND
Report of the Trnstees
for the l'ear Tr".nded.11 1)ecember 202.1
FINANCIAL REVIEW
In¢omt:
Our rnain 50urcL ol. incornr wa5 from ConbT¢bVi0nal off¢rings and gift aid r¢cov¢ry which
doniilion5 d¢crL&SLd trom £?.071 in ?0?? to £854 in ?0?3. Incom¢ fr()m actiiiies for generaiing
aci1¥ iiies £58Q cutnpared with £193 in ?0?? Ilire of tacililies £195 in ?0?3. Inyestmenr in
to£8.118.
creased bj £3.792. her
nds and other chariiable
mc incrL'ased from £1 !61
Eipendiiurt:
'L' WLfL dble 10 meffl our full annual Gi%'ing io Grow Allocation of £!4.5!O. Salar¥. cosis decrea
d from £7.71 O in 20?! 10
£?.880 in ?0?3 •0?? Sdlan Los15 inLlud¥d r¢dun4Jdll£i Lu¥15 uf £4.8$? Council t411 cusls incrtr¢d Il>m £408 in 70?? 10 £3.15
in 20?_l. Sirnilarl).. IILai & libthi ¢0sis in¢rt'ase¢J 10 £7.895 in ?0?3 ¢vmpared with £3.836 in 207?
r cos15 W¢Te mainlained
ai a reasTrnable ILvel Lonsisl¢ni wilh prior >'ear's L0515.
RV.lF.RVF.l• Pnl.ICY
li is the I'rusiees. policN io hiTrld r¥Lrvi4 1)(appn)ximaiLI) six monihs LxpendiiurL' Lncluding desiwl¢d fuTK15. Ai ihc yeaT cnd
the L hurch held unreslricTed furMl% ot'£?77.9?7 ofwhiLh £13.969 hwj tK'cn dLtsibJnaiciJ lo h£r fund
includin&T ih¢ fabric l."und.
The remaininy balonce of £?63.4P58 in¢lud¢s £?3 ?IM h¢ld in lh¢ ('hurch ol-oiland Invcstor5 Tru
Resiricted funds of £4,7$9 ar¢ held for h¢1 warious pur¢5 as liMed on pw 9.
>T A TF.MV.NT (IF TRII4TF.F.% RF.(¥P()N%IRII.ITIF.
I'hL n1vrnr5 uf Ihe kirk 1(n musi prLpari linanLial %ldlLIiK'ni% whiLh biji'L 4uificiL'llI dL¥iail IiTr L
ble an apprLYiaiion of the
IrMn%ilLiiiins of th¢ C'hurch during Ihe linancial Ncar I"he mlmhers ol. the Kirk are r¢splnsibl¥ fuT kLLpin& prvper
aLL(iuniirikD rLLiird% whiLh.
di'penilent fr'xaminer'¥ Report to ¢hi, Trustees of HAfv11L I'()N WTr:S'1' PARASH C.'FIURCH ()Tr %CI)'I'LAN I report on the financial 51aiemenls of the Lhariiy for lh¢ y¢u ended 31 1)ecember 2Q?3 which are sc out on pages J io 10. Respective res)nsIbIlItIe$ of iru.siee5 and eiamlner The (harily's trustees ar¢ responsible for the preparaiion of the accounts in accordance H'iih ihe iernis •f ihe Charities and Tru.%iee Inv¢sim¢nl Iscutldndl Act )005 and Ihe (.'Iiariiies Aiiounis (koildi K¢k*ulation4 ?t)06(as am¢nl¢dl. I'he chdriiy In1¢¢5 Lun5ider Ihitl the dudit reqiiirernttli of kegtul Jiion l Oi I I lal 10 Icl uf th¢ AcLounls Regiuldlions does nui apply. It is my respKillsibilily lil L'xarninL' the accounls as r¢quir¢d und¢r 5LLlion 44111 1¢) of Ih¢ Act and 10 51al¢ wh¢ ¢r panicular rnatters have Lvm¢ lo my Alleniion. Ba¥is of independent examlner's si#iement ) L'xaiiiiiidlioii 1% L&rriL'd i)ui iii dLic)rddnL¢ willi Regulaiion I l of ihe Chariiies ALLuunts ISL'ut amendcdl. An exarninalion ii)cludLs il review ot. the accouiilinb) rL'cord% kLPi by IhL' ¢hariiv Jtid ¥ presLnted with those TLL(Trrds. It als() in¢ludi% cnnstdLrdtii)ii af an uiiu8ual itLins i)r di1[%rl% explanation% fr(IlTb IhL' Iru%lL'L'% CI)IILL'niinbi dn) %vLh inall¥r¥. -fhL pfiKiduTL% Ibtidi'nAkLii dib niil P would be required in an audit. and con%equLnily I dij ni)1 express ari audii ()pinion on Ihe view biiven dl Rebiulations ?006 145 r¢iparison vf the aLLuunts Ihe aCLoullis. and 5¥¢ks vidL' dll IhL L'Vi(IL'ncL Ihal y the aLeounis. Independent tX8mlner'8 8l•t¢mtnt In the Loufse uf m). exaniinalion. na matlCT has comc 10 my UiiLniion'. whiLh mc rvasvnabl¢ cduse lo believe ihal in any maierial respect the requirements.. lil kLLp dLU()iiriliii&i rvLiird% in Ac¢ordance with section 441 l Mal ol'ihe ?IIU.S Aci and Regulat n 4 of Ih¢ !(M)6 Accounis li) prLPdlL' aCLi>uni4 wliiLlI aLLurd wilh IhL tLLLuunlingi rLiords and cumply wilh Reyulaiio g of the 20(K> A¢coun15 in which. in my opinion. atlcntlgn should . drawn in i)Td¢r Iij Lnabl¢ a propcr undLrstandinbT (Trr accounts io be reached. ChJriLr¥J AI¥vUiiilIs 16 Muir 51r¢¢t FlamiliL)n MI._3 6F.P L)at¢'. PdbTe 4
HAMILTON WEST PARISH CHURCH OF SCOTLAND Reeeipts and PaTr'ments Account Year ended 31 December 2023 UDrestrieted Restricted FuDds To 202J Total Note Funds 2022 Recei D()nalions Activities for generating funds Invcstmcnt income Usc of premises Receipts from charitable a¢tivitics 45.724 20 8.IIM 195 704 46.428 20 8.118 195 51,433 33 14 560 160 Total Re¢¢1 ts 54.043 55,321 52.887 JnentS Costs of gener21ing funds Charitable activities Goveman¢e costs 83 53.344 8fv1 1.316 54.rf)0 61,495 840 Total P# 'ments 54.?91 1.316 55. 62.436 Surplus l (Deficit) for the vear before transfers ()48) (38) (2 6) {9,549) Transfers between funds Surplus l {Defi¢it) for the year 1748) 38 12B6) 9.549 Page 5
HAMII.T()N WF.%T PARISH CHIIRCH OF 6iC()TLAND | iatement of B4lnees As at .11 l)¢c¢mbcr 2023 Unrestricted Funds Kestricted Funds To¢1 Total 21122 Funds Reconcili#tiOD Lash &. Ejank balancL% - 31.19.2? Surplu% l (r)eficit) for vear ?711.175 1?481 4,797 (38} ?82,179 11861 292.521 19.5491 CAsh & Ejallk balances- 31.1 ? ?3 777.927 ?8?.972 InTrestments at market value (Cosi £4531 3.556 3.556 3.294 Other Assets tiilt Aid refund 8.600 8,600 9,400 Liabilities Ind¢p¢nd¥nl cxaminer's lee Erskine Hospital 864 840 864 The accounis wcre approved by. thL -I'ru%lLLS 1)n and sign¢d on ihcir hall. bv: Page 6
HAMILTON WE(iT PARISH CHURCH OF SCOTLANDI Notes forming part of the financi81 sta¢¢ments Year ended 31 December 2023 Vnrestricted Funds Restricted Funds Trtal 21x13 Total 2022 l Donation¥ Oflerinb. Tax r¢iover¢d on Gill Aid Other donations 36.981 8,588 155 3(4981 84588 '859 39.988 9.373 ?.072 704 45.724 704 2 Activities for Gener*tinR Fund5 Mil¢ of5p's 20 20 33 20 33 3 Investment income Dil idends Deposit inter¢%1 73 8.031 73 8,045 67 1.194 14 8.104 14 1,261 4 Incoming R0rreS from Cbaritabll. A¢tii'i¢ies Organisations 560 560 160 160 Page 7
HAMILTON WEST PARISH CHURCH OF SCOTLAN Not¢4 forming part of the finanei81 statements Year ended .1 l December 2023 -$ Analysis of Regources F.xpended Unrestri¢ied Funds Re5trirted Fund T•tal 2•23 Total 2022 Cv.41.s of Genertin2 Fundy Ollering Envel()PLS ChMrit#ble Acliwilie (J111}) [() (Jr1) Alli)Lation Pre%h)'i¢ry 1)UL'% Stali(Iiiiry & I'.qUiPnlLiiI In%uranie Pulpii Supply Salary Li)sls 'abriL RLpair% & Mainlenan¢L C()uniil .1 ax I Iiai & l.ighi Miisii L-()pyrighi RLI?l)vuiiI)n ()IliLr LxpensL' 83 83 23.803 937 435 4.543 .1103 937 435 4.543 1.8?4 3.880 ,.357 152 1895 [828 31.000 886 432 4,222 2,OS I 7.710 7.941 408 3.836 766 765 1.478 •,880 5,-357 3,152 7,1195 8?8 690 1,316 006 5.3.-144 61.495 C•(Ivernance C<)¥l¥ IiidLpLiidLnt l.'xuiiiiner s b'L¢ 864 840 TotAI resource8 expendi'd -54.91 55 6117 6 Tru¥lee Remuniir#li()n Rcl#ted Parly 'rn¢t11)n5 t)uring the year n() Iru5tec received any remun¢r8titTrn or reimbursement of exp¢nscs (2 2.. None}. All ('hurch ol. %c(Itland Ll)ngTrLsolions Li)ntribute to IhL Nali()nal %tlPLnd I'-Iind whichi hL'nrs th¢ costs of all ministL'r5' StipLnd% aild lmpl()Lr' cc)nlributiiiiis lor nalii)nal in%iJranLL. pei)%i()n and hDu%in¥ and loaii luiid. M inistcrs. 5tIPLnd% ar¢ paid in accordance with the nali()nal qiipLnd 5Lale. which is rela*d i(} yLars ol. service. l.(Trr Ilic Jcar iiiidLr reviL'w thL minimum slipend was £30.135 and the maximum stitrnd lin the fifth and subsLquLiit yLdr%l £37.03? Page 8
HAMILTON WEST PARISH CHURCH OF SCOTLANty Note5 forming part of the financial statements Year ended 31 De¢¢mb¢r 2023 7 Funds AtlJan 2023 Incoming Re8vurce5 OutgOlDg Resource5 At 31 Dec 2023 Trn•sfers Unreslri¢¢ed funds General Fund R¢servc Fund 259.553 4,773 ?64.3?6 53.881 154.291) 259.143 4.815 263,958 53.9?3 {54,291) Designxted Funds Fabril l-und Piano & Or&yan Sunday School 5.?33 8.453 163 13.849 46 74 5.?79 8.527 163 13.969 Total Unrestricted Funds 278,175 (54291) 277,927 Restricted funds B¢nev(IlLnt Pund Training Fund Parent & 'foddlers 200? Club W¢si C'c)untry Dancers SpeLial Pr()jeils 709 910 547 1.6? 53 949 715 918 529 1.607 560 44? 262 {578} 14641 12741 949 Total Restricted Funds 4.797 1278 {lJ16) 4,759 Total Fund5 282,Y72 282,686 o%¢s of Desi naied Funds abric . for maintenance and repair Piano & Orgyan for purcha.se of a new organ Sunday School io ¢over the runninsy c051s of the Sunday School Pu ses Trf Resiricied Funds B¢neN'olent lo pro%'idc h¢lp 10 the Community. Training to ossisi wilh iraining olelders and Sunda) School iea¢hers. Pareni & T(Trddlers- 10 provide nursery care for prc-s¢hoal children. 2002 Club - to provide rneeiing and friendship for women. W¢%1 Country Dancers- io teath country dancing. Special Projects- funding for mainienance costs. Page 9
HAMILT()N WEST PARISH CHURCH OF SCOTLANb Notes forming part of the financial statements Yexr ended 31 De¢¢mb¢r 2023 8 Colleclions for Third Parties 21123 2022 LrskinL Ilospital HatVe51 L ollLKti()n l Fc)()dbank) 268 434 586 586 70? Page 10