Chapelhall Parish Church of Scotland Trustees. Annual Report (RECEIPTS AND PAYMENTS ACCOUNTS) for Year Ended 31 December 2024 Congregation No. 171088 Scottish Charity No. SC008486
Cbapelhall Parish Church of Scotland Trllstees. Annual Report Year ended 31 Deeember 2024 Th¢ Tru.sleLS present thL Annual Rerort and Accounts for the Chapelhall Parish Church of Scotland, for the Year ended 31 December 2024. Reference and Administrative Information Charity Nlame Chap¢lhall Parish Church of Scotland Charity Registration Number SC(K18486 Congregatton Reference Numbcr 171088 Contact Addre&8 Trustees: MinisteT.' Vacant Interim Moderator: Rcv. Margaret Currie B.Ed. BD (Appointed 16" June 2015) Elders: Board: Page I
Trustees. Annual Report Year ended 31 Deeember 2024 Principal Offiee-Bearer8: Mini%ter: Interim Moderator: S¢8sion Clcrk- Minute SL'¢retary'. ChurLh .1 rLd.4ur¢r'. Cl¢rk to thc11(Jard: Independent Examiner: Bunker4: Church.. Virgin Money 47 Main.%treL'I Ilaillic.%ton (169 6SV Guild.. Ilank Df Scniland 40 South BriJ¥L' Streei. Airdric. North l.anarkshire. MI.6 6JA Page 2
Trustees. Annual Report
Year ended 31 Deeember 2024
Structure, Governance and Management
Governing Document:
The Church is administered in accordance with thc tern of the Deed of Constitution -
( Model Fonn )
Recruitment and Appointment of Trustees:
Members of the Kirk Session and Ihe Congregational Board are the charilv trustees.
The Kirk Se.s8ion members are ihe cldcrs of the church and aT¢ chosL"n from those mcmbcrs of the ihurLh,
who dre ¢0115idered lo have ihe appmpriale gifts and skills.
The C.ongr¢galinnal Floard is appninlcd from within the Lon¥rcgdti(?n and Inenibers uf the LungJr¢gi
Trustees. Annual Report Year ended 31 December 2024 Services of Worship: A Service ofworship is held every Sunday, within the Church, with a 10.OOani st1. Thc scrvice last% foT approximately one hour. Communion is c¢l¢brated four lime.s a ycar vi7.., on thc lirst Suiiday in March, June. Septembor and December, with services being held at l O.00am. Home communion is also providcd by thc minister and district elder lo members unable lo utt¢nd LhurLh. Annual joint scrvice with our fricnds from St. Alovsius RC Churrh was h¢ld on Monday 2nd bccvmbei- in our owi church A 8orvicc is a150 hcld at the Sheltered Flousing Complcx, on ihe Wcdnesdav afternoon £o110¥¥4ng our Communion Suiidav. when the aged and infirn] from the complex <ire olfervd communion, tollowed by hospitality M,hich 1.8 provided by the eldcrs Youth Activities: Girls, Bri%ade There ar¢ three sections of this Companv _ Brigaders ages I 110 18 years Juniors 8 lu 11 vears Lxplorers S to 8 veiirs All sections merf on a Wcdncqday evening under the guidance ol Pa8e 4
Trustees. Annual Report Year ended 31 December 2024 Interim Moderator was apw)inted by Presbytery ot. Hamilton on 16 June 2015. Linkage with Kirk O'shotts H(unillon Pr¢sb>'tcry hcld a Scri'ice of I,inkage between Chapelhall and Kirk O'sholls on 271h May 2014. Included in the ljasis of Linkage it was agr¢ed that Ihe pr()pert)' Ld lunds belonging to cach LLmgfLg¥ution should r¢maiii the prnperty and funds D( eaLh Liinb?fL¥dlii)n. 'I'he L()nlribution I()wid5.]oint CAp¢llsLS would be 600/0 C.hapelhdll (yid 4(1 /0 Kirk O'sholls, Ihis to be revi¢wcd Irom limL 10 timc us by b()Ih Liingtrreg>alji)n%. 11 hiis since been agreL.d ih¢il Ir(IvLlling and leleph()ne expenses be sharcd equall A N()iiiin&ili()n C()mmiltee hcTr5 been fornied, comprising 7 McinbLrs froin Chdpelhdll und 6 from Kirk O'Sh()Its. SuspcndLd m¢Jnlime owing tn C:hurch ol. Scotland Re-adjustineiit Plan. Session: No pcrniancnl Ses8ion Clerk has been appoinled. Sunday School: Nci %unduy SLhool at prcscni. Guild: 'I'h¢ ( iuild mccl8 nn Moiiday aft¢m(x)n.% friim I'.15 lu l.OOpiii approxiinutLly. riormiilly Ir()m SL'PIL'mbLr Ihrougli lo April. It 1.% well Siipportcd hy IhL IddiL.S (>l' IhL" C'.hiirLh ld Iri¢nds, 'Fh¢ (iuild L)A-lirs a progrdmm¢ wl)icli is variLd and ¢JlLrs lor all. 'I'hc Guild 1% Ililly %upp(IrlivL ()I'all the projects qpuiisored by 11)v Nrfiliuiicil (iulld. Pagc 5
Trustees. Annual Report Year ended 31 December 2024 Social Events: 2 Cloih¥s Shows held. I MusiL/BulTel nighi. Frequent sunday l.unche5. CommunRty Activities: The ChurL'h Lncourages the people within th¢ village. to make use of the hall facilities, resuliing in.. Childrcn s Dancing C.1&8s using Ihc l.arge Hall oil Mondays from 4.00pm tu 9.00pm. Slimming World we¢kly sessions. Alcoholic5 Anonymous Meetings. Aehievements and Performance: Stewardship- 'I'hc congrcgation h&% not yel addressed this "Challenge to the ChurLh" We hav¢ 164 members on the Toll at present. We have 49 memb¢rs on our ¥ift iiid list with regular donations. At the end ol. April 2018, (he Kirk Session appointed thc Thanks l( for her Conlinued support as uur l.Licuni. as our I,ocum. We are greatly indebted to the tor all her help as Interim Moderalor durink this year. Food Bank For many years we have collected non-pcrishable goods tor Food Bank and still do. During the year we also accepted monetary donations and w¢rc able to remit to Food Bank £1087.50 Girls Brigade We currently have around 26 girls in Ihc company along with l auxiliary. 3 Irainec officers, 2 Commissioned Ol¢erS, I who is serving as Captain. We haTre started the ncw session wilh ¢111 girls r¢luming and some new girls, and w¢ hope thai we can get somL more at the start of the new school lenn wilh soine adv¢rti5ing. We havL one oft. our trainee officers Cjrace Martin who has cumpleted her Gold Dukc ot"F.dinburgh award. All section are complcling their badgework in prepdration for their parents evening. This year we took part in the Spiritual competilion, and we came second in the Brigader Scciion, th¢ F.xplorerb took part in Design a Tiara and were plaLed first. -Fhe Jiiniors took parl in a desiLn a dreamcalcher, although they did not place, they had a wonderful, time, and a]1 sections are looking fonvard lo mor¢ coMlIt]nn% in Ihe ne, Scssion. We have been part of the two Lommunity events in th¢ village - the Summer Fun ljay and the alStmaS Market. Page 6
Trustees" Annual Report Year ended 31 Deeember 2024 We also took part in the Remembrdnce parade ai ihe Cenothph al the Library along with the S&)ut5 and Residents Association. this was well attended by the MMunI1y. We had a movie night in the hall at Christma5 we all thoroughly enjoy¢d the film and had lols of popcurn and sweets. This year we were able to have a Christmas S¢"rvice in the church which wa5 very well attended and enjoyed by all. We look forward lo next year and what Tl may bring and would like to thank ihe church for the support. continued Explorers - Juniors- 13 BrigFaders- Comtssioned olcerS - Auxiliary - Tra5nee oleer$- 3 List of Or anisations l Grou Guild Tho Girls Brigade Dancing Class Slinuning World Alcoholics Anonymous 25 -32 20-25 53 15-20 Mewbers attendtng the Church on a Sunday varied between 50 & 65. Four Communion Services were held with an average attendance of 65. Four Newsletters were also issued to Members and Adherents. Page 7
Trustees. Annual Report Year ended 31 December 2024 Financial Review Giving to Grow In the year lo 31 ' December 2024 all contributions were met in full. During the year to 31" December 2024 contributions will be made in ten paymenls, February lo November by Bank Standing Order. General Fund: "rhe total income amounl¢d to £48,452.46 Offering5 amounted to £29.884.60 and the sum of 17,232.91 was received from Inland Revenue Cjift Aid. The toial ¢xpendilure amounted 10 £42,013.93 Fabric Fund: In 2024 Ihe total income amounted to £2,219.47. The ioial expenditure amounted 10 £9.340.1 B. being cosl of insurance, general repairs and mainlenance. replacemen and heating and lighting in Reserves Policy: It is the -fruslees policy to hold reserves of approxtmalely 2 months income in the (ien¢ral Un*estricted Fund to meel unexpected expenses. At the year end, the Church held Unrestricled Funds totslling £92.237.62. which inLludes Gera1 Fund of £23,040.00. Fabric Fund of £53.365.39, Legacy Fund of £15,000. and Guild Fund ot'£831.83. The Legacy Fund is a Reserve fund held lo meet extrd-ordinary exp¢nses including rep(iirs to Church and Manse. No transfers wcrc made during lh¢ year. Statement of Risk: The Trustees continually review the major strategic, operalional. and financial risks io which the Charity is ¢xposed and hav¢ esiablished procedures to miligat¢ th¢" identified risks. Page 8
Trustees. Annual Report Year ended 31 December 2024 Finaneial Review eontd. Volunteers: li would be dil¢U1t lo put a financial value on the contribulion made by volunteers but the input of the undernoied should be considered. l. Elder serving local Sheltered Housing Complex. 2. Compilin8 and Printing Order of Service 3. Electrician 4. Flower Arrangers and distributors 5. Bakers and caterers for social functions and sales 6. Suppliers of transport 7. Maintenance of grounds Page 9
Trustees Annual Report Year ended 31 Deeember 2024 Statement of Trustees, Responsibilities The memb¢rs nf the Kirk Sessinn J C.on&7regalioncil Iloard miisl pr¢pare linanvi?41 slatemcnl.% thich give suflicienl detail lo enable an appreciation ol the IrdnsdLlions ol. Ihe LhurLh during? Ihe linunLial yeiu. -Ihe members ot the Sessi(In / Congrcgalional IliiaTd rc'sponsible lor Ihe keepin proper aLLourningi r¢Lords whiLh. i)n requcql must reflect Ihc financi(tl positioi) ol"thL L'hurL'h at that time. 'I'his mu.41 tK. thne to ensure thai IhL findnLidl st4ilemenls comply '11h Ihc Charities and 'frustec InvL'Stmcnt (SLotld} Act 2U05. the Charilics Accouiils {Scoiland) IILBulaiinn.% 211116 and Ihe Regyulalions Anenl C'.onbprebJaiional F(1[1¢ approvcd by Ihc General Asscinbly of the (:hurcli ol. SLI)tldnd in 201)7. '1'h¢y arc i115u rLspunsibli lor SdlegtrudrdinbJ ihe d%sei8 1)f the Church and must take rL'llsonablL sleps for the prL'vcnlion d¢leLliun ur fraud and oihcr irrcgularitie%. Approved by the Tru51ecs and sigiiied on Ih¢ir b¢hdll'. Page 10
Chapelhall Parish Church Report of the IDdependent Examiner to the Trustees of Chapelhg11 P4ri8h ChUb of ScotlaDd I report on the accounts of thc charity for the Year ended 31 December 2024 which are s¢t on pu¥¢5 12 10 19. RespectRV¢ responsibilities of Trn8tee8 and Lxaminer Th¢ Lh4irity'5 Iruslees arL rcsponsible for th¢ pr¢paraliun of ihc accounts in alLordLl with tenns uf the ChArilies and .1 ruslec Invcstmeni (Scotl]d) Act 2005 diL Charities ALcoui)ts (SLOtldiid) Re¥uldtions 2006. 'fhc 'fru.stees con.%idcr thai Ihc audii rcquircmenl ot- Regulation 10{ I } (a) lo (c) of ihc AcLounls Regulalioiis does not apply. li is niy respun5ibility to ex(unine the ilLcounls us required undei seclion 44{1) {c) ot. the Aci and to siatc wheth¢r particul< miltters have Lome t() my allention. 114¥i¥ (bf Independent Examintr'y Stydtement My cxominatinn is carriL'd i)Iii in accordance wilh RL'gpulalion I l ot. th¢ L'hurilics AcLuutst5 (scutlid) RL'gTululi0115 2006. An Lxaininalion includes a reviLW (?I' the ilLL()unlinLJ reLords kepi by the Lharity dnd Liinipiiri%()n ol. Ihc accouiiis prcs¥llted with Iliosc rLLI)rdb. li dlso iliLluJLs Luiibid¢rdtiuii 01" 4any LIIIUSUiil ilems or di%cl()8ure8 in Ihc <occoiinl.s and seeks explanalions froin the trustees LollL¢riiing uiiy such In6ltlL'rs. The proccdurcs undcrtaken di) nol pmvide illl Ihv ¢vid¥nLe thilt would be required in an audit und L()nsequently I do not exprc8s an audit npinion 011 th¥. viLw ¥iVL'n by IhL ilLLounls. Independent F.xaminer'.q ¢•tAt¢ment In lh¢ c()urse i)r my examinalion, no matlL'r ha4 Liimkn li) my ullL'nlii)n which 8iv¢% ML. rLusonablc causc lo believc thai in (Y malcrial rLspe¥t ili¢ r¢4uireittenls:. to keep d¢Liiunling records in accordanLL Wlth Sovtion 44(1) (Él) ot. the 2UU5 A¢1 and Regulalic)n 4 01. IhL 211116 A¢¢ounls Regulalions, and lo prcparc accounts which aLcord wilh the aLiountin¥ rccords and ¢omply with Ilegulaiivn 8 of the 2110() Accounts regulutions have iioi been rnL't. OT lo whityh, in my opinion, attention should b¢ arwn in order to enable a prI)r underSt2ding oft. Ihe aciounts to b¢ reaLhed. Signed.. Indcpcndcnt F.xaminer Page 11
Chapelhall Parish Church of Seotland Accounting Policies Th¢ principal accounting w)licies, which hav¢ been applied consistently in the currenl and pr¢¥¢ding year in dealing with items which are considered material to the accounts. are set out below. Basis of Preparation 1.he accounts have been prepared in accord1ce thith applicable accounting sthndard5 und¢r the historical co.st ¢onv¢ntion, modified to reflect the inclusion of invcsimcnts al markel value, and in accordance with th¢ Charitics and Trustee Inv¢stsnent { Scoiland ) Act 2005. 'fhe Chdrities A¢Lounts ( Scotland ) Rcgulations 2006. the Regulations aneni Congregational Finance approved by the Oeneral Assembly of the Church ol. Scotland in 2007. Funds are classified as cith¢r restricted funds or unrestricted funds, d¢fInL as follows. Restricted Funds are funds subj¢¢t to srrtiLic requirements as lo their us¢ which may be declared by ih¢ donor or with their authority or creaied through legal processes. but still within the wider Obj1$ ol. the harity. No Restricted Funds were held by the congregalion in 2024 No Endowment Funds are held. Unrestricted Funds are expendable at the discretion of thc Irusl¢Ls in furtherance ofthe objecth ot.the charity. If parts of the unrcstricted funds are eam]arked at ihe disLrLlion ot-the trustees for a p•rtiLular purpose, they are designaied as a separaie fund. 'fhis designation has an administrative purpo* unly and does not legally restrict the truslees discrelion to apply the fund. Incoming Resources All donations and gifts are included within incoming resources under either UTwestrici¢d or restricted funds according to th¢ tern]s und¢r which ihe donation ts made and when the amouni Cdn be quantilkd with reasonable certainty. Dnnations and gifts in kind are brought inlo the accounts ai their market value to the charity. Reqources F.xpended Expenditure is recognised on an Actual basis as the liabilitv is incurred. Page 12
Chapelhall Parish Church of Scotland Accounting Policies ( continued ) TanEibl¢ fixcd assets The charity has Ihc ri&?ht In occupy and use for its Charilable objects certain langible fixed assdts, including th¢ Church. halls and manse, v¢8lcd in Ihe I,OLiil 'frustLes. ExpLnditure incurred on thc repair and mainl¢nan¥¢ of Ih¢.%L (ISSLts 1.% Lh(IrgJLIi &15 resoui'Les expeiided in lh¢ 51alcmcnl of financial activilics in ihe pcriod in whiLh the li(Ibilily urises. 'raxation Chi?PLlhcill Parish Churcli of Scoiliind is rL'L()gJni%Ld (15 41 Cliaril}' r()r Ihe purposes of Kipplicablu lii.X<ilion legJj.%l¢ili()ii and is Ihcrefore nal siibjL¢I lo t<lX(Iliiin on it% LliarilablL ULtivitiLS. 'I'he Lhdi'ily is nvl rLbli%tcr¥d tur V A'l. and resources expLnd¢d thcrcf()re inLludL irrecuvL'rable inpul V Al". However, under the listed placcs of thc Worship (irant Scheme, V A-l- on ¢ertain r¢puirs lo list¢d buildings may bc reclaimed. Pa8e 13
Chapelhall Parish Church of Scotland Receipts and Payments Account Year Ended 31 December 2024 Unrestflrted Funds 2024 Unre5trlrted Furtds 2(R3 Recel Note Donations Fund Raising Events Bank and Deposit Interest Other Grant Legacy £38,434.99 £5,232.94 £3,530.98 £39J49.92 £5534.58 £lJ52.30 £47.198.91 £5.155.00 £52,353.91 £46.436.80 £1,695.00 £48,131.80 Use of Premises Total Receipts Pa ments Cost of GeneratinB Funds Charltable Activities Governance etc £424.50 £52.423.34 £191.85 £45,789.78 Total Payments £52.847.84 £46,081.63 Excess of Payments over Receipts for year £493.93 1 £2, 50.17 £493.93 1 £2,050.17 Page 14
Chapelhall Parfsh Church of Scotlènd Receipts and Payments Account Year Ended 31 December 2024 Unrestricted Funds 2024 UNre51rirted Futhds 21R3 Statement of Balances Bank, Deposlt and Cash Balances Brou&ht Forward É92.731.65 £94681.48 Movement In Year Exces5 of Payments over Receipts £493.93 1 £2 050.17 Bank, Dewsit and Cash BalaKes carried Forward E92.237.72 E92 731.65 Gilt Aid Tax Recoverable quarter 31 Dec 24 £1 Tan Ible Flxe<l Ass•ts Horitable Properties ur Church and adjoininÈ sm311 hall and Ve5fry situated at 4A Russell St. Chapelhall Large hall, Lesser Hall and Kitchen srtuaied within the grounds of Church ofthe above propertie5 are vested In Local Trustees. Given the nature of the assets accurate or meaningful valuation5 are not 0vaiL4ble. The situation 15 under consideration &5 to whrfher or not they are herifable assets. Subjects situated at 6A Russell Street, Chapelhall. les Vested in Local Trustee5 Estimated local value E21K).(W.CKI £2fyJ,CI)O.INI The bc¢owit5were approved the Kirk Sesslon and Civ)Rwatirrfwl Doard ¢)n For Sesslon Cl•rk Pro Tem Clerk to Board Page 15
Chapelhall Parish Church of Scotland Receipts and Payments Account Year Ended 31 December 2024 1st Jan Incomtrng Resources Outgoin8 Resource5 Transfers At 315t Dec 2024 2023 Movement In Fund Unrestrlcied Fund5 Desl naied Funds Designated Fabiic Fund £60,486.10 £2.219.47 £9,340.18 £53,365.39 Designated Guild Fund £1,643.58 £1,681.98 É1.493.73 1 £I,CN)o.w I £831.83 Legacy Funcj £15.000.00 £15,000.00 Total Oesl8n3tÈd Funds £77,129.68 £3.901.45 £10,833.91 1 £i.000.00 I £69,197.22 Undesl nated Funds Gener31 Fund £IS,601.97 48,452.46 £42.013.93 EJ,000.00 E23.040.50 Total Undesignated Funds £15.601.97 £48.452.46 É42.013.93 £1,000. £23,040.50 Total Funds £92,731.65 £52,353.91 £52.847.84 £0. £92,237.72 DESIGNATED FABRIC FUND Fvnd5 held to meet all repairs to bulldings including Maintenance ¢har8es, Insurance. Misc equipment, Electricity Gas, Re Manse. DESIGNATEDGUILD FUND Funds held In name ol the Guild and operated by TaSurer on the aurhoriry of the members. Fund5 distributed ea¢h year to various charities Intluding transfer of funds to the General Fund of the Church. Thi5 year amounted to £1,0. GENERALFUND - Unrestricted- The trustees prefer to hold approxlmately two months income in reseNe In thls fund. LEGACY FUND - Unresirlcted - This is a reserve fund held to meet extra-ordinary expenses includin8 Church and Manse. Trustee Remuneiailon and Relatèd Party Transactlons During the year one Trustep received a remuneration amountln8 to £1200. for providln8 serviceslas Church officer. No other Trustee received any renumeration or expenses. Page 16
Chapelhall Parish Church of Scotland Receipts and Payments Account Year Ended 31 December 2024 Unrestricted Funds 2024 Unrestrlrted Funds 2023 Note F.W.O. Scheme- Non Gift Aided F.W.O. Scheme- Gift Aided Gift Aided Donations Tax Recovered Gift Aid Ordinary Offerings (Open Platel Other Donations inc Guild Organisations £4,203.C(I £14,150.70 E7.036.03 £7.232.91 £4,494.87 £1,317.48 £4,475.5 £13,229.1 £7,581.43 £7,201.21 £4.165.53 £2,497.15 38,434.99 £39,149,92 Note Weddings, Funerals etc Guild Christmas / Aftemoon Tea Sunday Lunch Christmas Buffet Night / Music Evening Clothes Shows Tablet Concert £2(Kl.00 £718.57 £41KIIJO £1,5241)6 £1.13727 £656.90 £915.35 £874.00 £27.bo £676.82 £1.340.30 £863.(K) £45.00 £1,389.25 £5.232.94 £5.534.58 Note Page 17
Year Ermled 31 December 2024 £3966 Prestrrtery lkns Pulpit Supply & Tr1 Interim Moderator Expertses Locum Trnvel Or8ani515 Church Offl Gra55 Cuttlr Fabrk Repair & Malntenance InsurnrKe Heat13 and L*hth 6.63 £450 7&43 £110 £i.2.Th) £2335 £2,63232 £9.970.68 £4(XJ. £3. IIA3 Guild MeMbeIP Fees etc GuHd Projects Clearer 92.(KJ £2230. £8. £2.10 £216.lJ) £248. 70.(K) L77 Sunday School Internet Musfic Llcence Inltlal Towel Suppty i& 3L(X) 1117 Sanltiser Eto Acquisltlons £52.42334 £4S789.78 Pa8e 18
Chapelhall Parlsh thurch of Scodar Recelpts and PJrnents Account Year Ended 31 December 2024 Mlnlstets Stlwnd All thvrch of S¢otland congre8atlons contrlbute to the nauonal Stlpend Fynfl whlch bear5 the costs of all mlnrsteTS' slipends and emploffj¢s £trIbUtionS for national InSuraT. penskon and houslng and loan fijnd. Mln]sters' Mlpend's are pald In accordan wlth the n311(M $pend scale, whlch is related to years of SeCe. For the ar under revlew the mlnlmum stipend vd5 £31,642 and the ma¥imum stlpend (ln thÈ Fffth #nd subsequent yeaTsI £ 38.884 2023 Thi Earthquake Dbsaster £527.IX) Chrlstlan Ald £380. £428.70 Alrdrfe St Andrews Hosplce Ersklne Hospltsl Food Bank £581.77 £199.52 £403.45 £1,087.50 £895.20 Poppy Scodand £169.55 Gull Church of Scotland ProJects Fellowshlp of Least Coln St Andrew5 Hosplce Scrtpture Unlon £3(() £6LY). £SS.LX) £4). £1. £3,152.72 E3.IX)4.97 Pa8e 19