Mothenvell South Parish Church Mothenmell South Parish Church, Mothenmellu (Church of Scotland) Annual Report & Accounts for year ending 31st December 2024 Charity Number: SC008601 Congregational Number: 171133
Motherwell South Parish Church of Scotland Trustees. Annual Report Year ended 31 December 2024 The trustees present the annual pOrt and accounts for Motherwell South Parish Church of Scotland for the year ended 31st Detrmber 2024. The financial statements have been prepared in accordance with the accounting poliaes set out in pages 15 and 16 and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scouand) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Prattl appliCate to charities preparing their accounts in accordan with the Financial Reportlng Standard appllcable in the UK and Republic of Ireland published on tst January 2019. Objectives and Activities The Church of Scottand is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polty. It exists to glorify God and to work for the advanment of Chrisys ngdoM throughout the world. As a national Church, it aCknoedgeS a distinctive oll and duty to bring the ordinances of ligIOn to the people in every parish of Scotland through a territorial ministry. It ctroperates wtth other Churches in various ecumenical tjodies in Scouand and beyond. The parish of Motherwell South extends to mver the south side of Motherwell, tordering both Hamilton, W15haw and Larkhall. Motherwell South ParÉsh Church (MSPC) is governed by a Unitary Constitution. The Vlsion Statement for the congregation is as follows: ision otherwelL South: reaEhiiJg i reachina out The vision cascddes into a MisOn statemenL fsing on key areas of the church's ministry and mission. Mission Mott,iervvell Stiuth. Is a church: whère worshiping Christ is centrAI to OUF Ilfé, sThaping us, worship is,impotsnL It. should be alive and ffièahingfvl- We also seè the'ii)Iport.ance of We will.enablè,pe@p'te tè,wse the" gifts they havé in seNiMg.Jesus,iTh this (thurch.. WÈ will iély on t,he power of prayer to dIrt us, ari(* we will r£ac. k out im the name @f Jèsus to Every activty that the congregation undertakes is rne35ured agalnst a set of core objectives in order that our vision can be rliSed and that as a charity we make an impact in our local community and beyond in the furtheran of religion (thristian fatth)-
Achievements and Performance In our endeavours to keep moving forward as a thurch, the Trustees of Mothewell South Parish Church continue to reach out to the local communty so that everyone knows Motherwell South is 'their' church a5 well a5 '0urf church, as well as "thrisvs Church.. Faith and Worship The main SerVI of worship takes place at 11am on Sunday mornings. While this is an in-person Se, the same Servi is live streamed and heavy investment has been made in thi5 technology to enhan the experience for those watching online. The use of front facing CaMeS was augmented in 2024 with the prowsion of speakers on the chancel area to assist WFth sound Improvements for those leading or facilitating worship. Attendan on Sunday moming5 range5 from 150 and 190 people in the sanduaryi with over 300 watching our live stream or recordings most Wks. Additional services of worship tske pla throughout the year. on a month the santtuary is opened for Quiet Day Worship, when people drop into the church for reflettion - there are usually several stations carefully designed around the sanctuary to ftcilitate meditation and contemplation. In 2024 we continued to host the annual Chrtsknas Remembrance servi with local Funeral Dlrector Dundas Fyfe. This continually eXed$ expectation5 with over 120 attendingi many of whom have no church connertion, but who gmpty wish to mark the death of a loved one. In October 2024 we came together with St Margareys Churth fvr a joint sewi, lebrating Communion. This was arranged wtth a Mew to the Presbytery Mission Plan which states that we are to unite wlth St Margareys thurch. The seryitr was a marked 5ucce55 with participation from the office bearer5 of both congregations. It should also be noted that MotherweIl South has a very good partnership with another local church who use our sanctuary and premi%5 for their worship. 'Momentum' ts a youth church that meets 4 times annually and which hosfs 150 teenage and young aduits for worshlp, This is an eXptionallY unique circumstance, and one that we are very proud of, as it demonstrates the openness of the Trustees to be indusive and sUPPOrtive of other church gmups. e Kirk Session took the decision in 2024 tr) hold our Christma5 Natsvtty outdoors with donkey, hor5e5 and a cast of tfjng5, Shepherd5 and Angels. A proce55ion of several hundred people round part of our parish was a reFnarkable event, attracting many from within the community and was followed by a Short nativity play in the sanctuary and a than to sample the food delights of the Bethlehem Bazaar. This initiative has the tM)tential to grow ther in future years. Giring Throughout the church year, spelial offertngs of food, gtfts or donation5 are made, and these are given to local chartties such as Reach Ou¢ thristian d, Ersknne and Women s Ald. In addition, we hosted our annual Christmas ReMembn sdvI in partnership wtth Dundas Fyfe. and we hosted
a fabulous fundraising Brunch in partne[p with our Boys, Brigade Company to help them with their Camp Trip to Aviemore. Our links with Reach Out have continued. Reath Out aims to provide foc(t and friendship for those who are horneless or who are tdcing challenging arcufflstances in their lives. Guests are served a 2 course meal every Wednesday wth 15-40 attending. We help to resource this by provldlng provisions through our Harvest Thanksgivtng service and a Christinas Gift Servi. Minister and Elder5 continue to phone and vi5tt people in their own homes and in hospital, and due to the additional strain on manyi M5PCs link wth extemal coun5elling agents has sadly been utilised on several occasions this past year. We have observed great commitrnent by some of our derS who not only provide pastoral visitatlon to people in the parish, but who additsonally drive people to h05Pital appointments, tske the elderly out for day trtps, and care for those livtng locally who have the greatest needs. In addition, our commitrnent to griemng familie5 15 supported by those Efders who asstst with all the rine details of the neral such as flowers, arranging a Welcome Team and liaising with Funeral Dlrectors. The support offered by these Etders is greaty valued by the bereaved. UpN)n the anniversary of a bereavement, MSPC sends a card to the ftmily or next of kin - 90 people received a card in the past 12 months. The church also leads a monthly worship Servi at the local Sheltered Housing complex, much to the delight of residents. The residents provide a supper and the churd) looks after the worship - it is an eX1]ent example of outreach, pastoral re and worship wtthin the heart of the community. Sadlyf funerals and bereavements have been a significant element of ministy throughout 2024. 49 funera15 took pla vwthin our parish. The chart below shows that 8 deaths of churth member5 in 2024 represents ? significant impact on the congregational roll of Motherwell South. In addition, 41 parish funerals indicate an increasing trend of requests for fvnerals from local residents who are not church connected. This is possibly a measure of the church s mini5ty locally and the connection local people fed to Motherwdl South Parish (Thurdi. Funerals 60 4.1, 28 16 20 io 15 2016 Z017 2021 2022 2023 2024
Music and song in w0h1p is enhanced greatly by our mUC Director and thoir and we continue to add a number of modern hyrnns and songs to enhan all-age worship. Our Prayer Group continues to meet online, and iwo House Group5 for study and discussion Blso meeL One group meets out-with the parish on a Yekly basis in the home of a member, and another group meet In the churd) on a Friday nM)ming. 2 people joined the church by profession of faith in 2024, with one of that Cohort asking to join in early 2024. In addltlon, 4 joined by transFer of certtficate or by Resolution of the rk Session. Our new church members mntinue to thrNe, and we give thanks to God for His goneSS and generosity in this. .r.ansfer 2016 2018 2019 2021 12 12 2023 2024 111. Servlng It IS the belief of all within the Kirk Sesslon that the churth exists to offer the o)mmunity somewhere to encounter God, to worshipi to gather and grow closer as a communtty. Throughout 2024, footfall within the church halls remains eXtenve with almost 100% Caaty usage in the evenings, and significant use during the day also. thurch organisations such 35 Boy5. Brigade, Girf Guides Brownles, Rainbow5, Men's Club, Guild, Youngish Women's Group, Cinema aub, Chix with Stix, Carpet Bowltng, Masterchef, Tots of Rjn and the Walking Group have b attentive in bringing in new members. A new group provlslonally named 'Younger Than Youngish Women, and aimed at wotnen in the 20130 age group was formed during 2024 and filled a gap in provtsion. Our flower ministy continues to be recognised as )tallY importan( with people recelvlng flowers from the congregatton on a weekly basis- this has brought great delight to the rwipients. Ukewlse, a team of bakers deliver freshw baked goods around the parish, often incorporating a doorsiep vlsit again bmnglng great 5UPPOrt to those who are alone, bereaved or vulnerable. Our TLJesd3y café remalns so vibrant eath week, and is a hub for conversation, care and friendshlp. stepJei dovJn from the organisation of this after almost 15 years, and we were deligilted when ffered to tske this over.
iv. Future Planning In April 2024 the Presbytery of Forth Valley and aydesdale approved the Presbytery Mi55ion Plan, thus complwng wlth the General Assembly 2021 instruction to redu the number of ministries in the Church of Scotland. The Kirk Sesson conducted a due diligence process to evaluate how the prowsals will affed the ministy of Motherwell South, and we have entered into discussion with representatives from MothenNell: St Margarevs about a Basis of Union. At the time of writing, the Trustees of both congregations awatt the findings of an independent prDpety suryey into the condition of the present St Margaret's bulldlng, induding any proJected expendlture on that building fhls will be a key document in ascertaining future diredion. several years ago, the Klrk Session chose to Invite extemal consultsncy from his remtt was to attend tarf( Sesslon meettngs and ftdcllltate a strategic revtew. He has aLhieved this by utilising a biometric testing method tttled, -Natural Church Development" (NCD). NCD Invltes churth leaders to identify their skills, and how these being utilised to fvrther the mini5ty, mission, outreach, education, evangelTsm and dlsdpleship of the local thurth. Likewse, NCD helps to identify areas where the local church is not perfomiing as well as It mlght and addresse5 what Strategies may be put Into practice to Impro these areas. as continued to lead the tark Session in thi5 venture in 2024. To date, we have identified that welcome and worship scrKe exptionallY well, but that our small group identity could be devek)ped to progress spiribjalty within the (])ngrwJation. stewardship Stewardship Incorpora fiJndrai%ng, the gtving of bme, talpnts and money, and pruden in expendrture. Fundraisng has been exceptional in 2024 wth events such a5 our riStmaS Fayre which r7ised over £5.000 - a recnrd, and a rernarkable achievement. These initiatives have Incorporated social activities tr)0, suth as the Hogmanay Ceilidh which provided an oppothnity for people to lebrate the new yeèr one another inside Motherwell South Parish Church. The Trustees have also been proacttve in pursuing hall lets and it is hoped that in 2025 we may be able to progress our well-developed plans to enhan the halls to a higher standard of 5Uitability for user groups. This Nll involve 5ub5tantial reconstructton and development of current facilities. fundraising efforts have already exeded the estrmated budget for the projecL We simply await approval from the General Trustees, and we hope this work might commentr in the summer of 2025. Expenditure continues to be monitored with pruden by all office beare, and a prioriting of essential outgoing5. We remaln vlgiiant to increased expencFitAire through energy costs, Presbytery dues ond the Glvlng for Growth t31culations. Likewise, any proposed trUctUre ft)r the church in the Mi55ion Planning proce55 will require a vtable and susialnable business case prior to decisions being finalised.
In short, the church is well positioned finanaally, with rese and levels of giving that are above projections. The nanal Report that follows will expand this. Welcomlng The TnJsteÉs strive to erUre Motherwell South is a welcoming and indugve churth where all can feel at home. We wdcome people of any gender. ethnicty, ratr. age, 5exualty. nationality. cultural or political opinion. We wdcome newborn babies and are proud that some of our people are over ItHJ years old. We welcome ordlnary people, extraordinary people, and everyone in between. We welcome people who Nyant to know Glxt, people who vrdnt to heip others, and people who just want a break from the world outside. We wejcome beginne who arent sure, old hands who know the score and tenLitlve enqulrers who would Ilke to look and se& We weicome people of our faith, any faith and no faith.
Motherwell South Parish Church of Scotland Trustees. Annual Report Year ended 31 December 2024 Financial Review As mentioned in the Trustees rekKJr( the numbers attendin9 worship on a Sunday Th)rning are steady which 15 reflect in the levd of giving. In additTon, the congregation have continued to ensure that they fijlfil their financial commitMt to the churth, whetrw they are attending on a Sunday morning Dr not. More than 50% of the offerings received are by strdnding order ensuring a regular income independent of actual Sunday morning attendan. Athough the numbets attending worship have rnained steady, overall, our offerings We still over £2,000 Eetter than budget. The most signifiGint increase, again, is in the on plate offerings whlch. dwite an increase in budgeL were still almost I90 greater than budgeL We continue to receive a numlkr of ontroff donations fr(Mn our on-llne yhapS. Halls lets have remained a significant sounE of and have £5,400 additional income compared to last year. Qur funds continue to benefit from hTrgher Interest raiEs. We reLthed over £25,CKMI in interest from the Church of Scottand s Investor5'Tru5L OveBII, for the year. the total income in the Generat FuTrJ wa5 E9WW better than bget8. On the opposite side of the inCce statan¥ our gKEEndtture was E800 low than budgeted. There were savings Cleaning, Minisws eXnSeS and CongrBJational oan1tionS. The surplus income from some of our soaal events is put into a restricted fund for Children's ministy, therefore costs that were previously met frC the General Fund are now met from the Chilldren's Ministy Fund. The increased costs were mainly in fuel and Fabric Repairs. The Inuease in Fab17c Repairs were due to a krge repair c05t for the Stsnnah lif Taken overall, the Generdl Fund'5 sUlUS for 2024 was Ixjdgeted at £14,747. The actual surplus recorded is £24,667. To record a surplus at all in another detnanding year, when costs are risirKJ, never mind a surplus of this magnitude, is a huge and signikant achievement which underlines the generosity and faithfulness of the entire congregation and the continuiThJ hard work of those help with fund-rai5iThJ. Thank you alll The Trustees rerx)rt also mentM)ned that it 15 hop&1 Phase 2 of the Wstone wll go ahezd this year. An additional £80,01)J wa5 added to the fvnd in 2024. In addition to tEgular giwng a recent pledging appeal raised E19,000. The generosity of the COnggatIon continue5 to ensure that the church me* its financial obligation5, and the efforts of all members are great appreciated. The finan Team rr regularly to ensure all expendibjre is authori5ed and controlled. Our Ministry and Misslon contributions are remW monthty by tsnding order b Church of Scotland headquarte arKI are fully paid for 2024. To compty the Charitte5 Accounts (Scodand) Regulations 2006 (as amended), these accuunts are prepared on a Fully Accrued basis, meaning that all income and expenditure shown relates to the finan(ial year rnther than what was paid or recetved in the financial year. The figures also indude the income and exFendtture of the church organt5ations shown in note 15,
Mothenmell South Parish Church of Scotland Trustees. Annual Report (cont.) Year ended 31 December 2024 Risk Management For a number of years, we have stated that our main finanaal risk is the potential1055 of incotne, which can change at any time, and that we must react promptty to any reduction in income. The pandemic wa5 certainly unforeseen, and we did react prompuy, whith 15 refietted in our account5. We will continue to respond promptly to any further changes in circumsknces and hopefully minirnise the impacL As with rnost churches we rely on a large team of volunteers to run the church, rnany of whom now fall into the older age brad<et. We continue to attract young families, as reported in the Trustees Report, hopefully in the longer temi they will become vdunteets and ultimatdy Offi beare of the church. Reserves Policy The reserves fall into three categories.. General Fund To meet any contingencies associated with the day-to-day njnning of congregational affairs, the currer)t policy of the tQrk session is to have 6 monthg eypendtture in reserve in the General Fund. This currenty 5tsnds at £61,404 (2023 £61,737). Restricted and D&stgnated Funds The church holds £514,989 (2023 £430,899) of restricted funds and £5L,242 (2023 £48,117) of designated funds vvhich are provided for the purposes speafied in Note 15. Building and Development Fund (ind. the Sports and Unity Hall Fund) Included within the Restricted reseNes is the building and development fund. The balan is currendy £437,959 (2023 £357,512). Made up of the Building and Development Fund and the Sports and Unity Hall fund. Going Concern The Trustees have satisfied themselves that the charity will continue in existence for a Peric of at least 12 months. As slated above there is a policy to have a reserve equivalent to 6 months General Fund Expenditure. Thi5 has been rnaintsined despite the pandemic. There are alsa other re5erve5 of over £400,OCN), conststing mainty of the Building and Development fijnd. Work on our buildings projett was suspended in 2020 but hopefully wll resume during 2025.
Motherwell South Parish Church of Scotland Trustees. Annual Report (cont.) Year ended 31 December 2024 Structure, Governan and Management Tre congregation 15 a registered charity, number SC008601 and is administered in accordan with the ter6 of the Unitary CDnstilJJtion and is subj.ett to the Ac15 and Regulabons of the General A5*mbly of the Church of kotland. Members of the Kirk Session are the charity trustees. This exdudes elders who have retired. The tfjrk Session rnemLErs are the elder5 of the church and are chosen from those members of the church who are constdered to have the appropriate glfts and skllls. The mlnlster, who is a member of the Iirk Session, is elected by the congregatiotb and inducted by Presbytery. Certain re&ponsibilitie5 are delegated to the finance Team and Property Team as approwiate. The Kirk Session, which meets 10 times a year, is responsible for spiritual affairs and temporal matters wlthln the churth. Reference and Administration Information Trustees
Motherwell South Parish Church of Scotland Trustees. Annual Report (cont.) Year ended 31 December 2024 Principal Offitrbearers Ch31ity IN0= Independent Examiner Watson & Companyi Chartered Accountsnts, Oakfield House, 378 Brandon St, Motherwell MLI IXA Bankers Benk of Scotland, 32 Brandon PatBde South, Motherwell Trustees, Responsibilities in Relation to the Financial Statements The charity tru5tee5 are re5wnsible for preparirwJ a tnsteeg annual report and financial statements In accordan with applithble law a1 United lQngdom Accounting Stsndards (United gdom Generally Apted Accounting Practi). The law applicable to tharities in Scottand requires the charity trustees to prepare financial statements for each yeèr which show a true and fair view of the 51ate of affairs of the charity and of the incoming resour and appIcation of resources, of the charity for that period. In preparing the financial statements, the trustees are required to: selert suitable accounttng polic]es and then apply them corLSiStently; observe the methDd and prtnciple5 in the appficable (aritieS SORP,. make judgements and estimates that are reasonable and prudenL stats whether appiicaDie accountsng standards and staternents of recommended prdrti have been followed, Subject to any departures disdosed and explained in the financial staternents" prepare the financial statements on the goirMJ a)nrn basts unless it Is Inappropriate to presume that the charity will continue in operdtional existence. li
Motherwell South Parish Church of Scotland Trustees. Annual Report (cont.) Year ended 31 December 2024 The trustees are responsible for keeping proper accounting records which disdose with reasonable accuracy at any time the finanaal position of the chartty and to enable them to ensure that the finanaal statements comply with the Charities and Trustee Invesljnert (Scodand) Act 2005 and the Charities Accounts (Scotland) Regulatlons 2005 (as amended). They are also responsible for safeguarding the assets of the charity and hen for takjng reasonable steps for kne prevenuon and detection of fraud and oiher irregularities. The trustees are responsTble for the Maintenan and integrty of the charity and financÈal information on the congregation's webste. Legislatlon in the Unted iangdom governing the preparation and (fissemination of financial sfatements may differ from legislation in other Jurisdictions. Approved by the Trustees and Signed on their behalf, Session Clerk Date.. 5.? [osl.s.
Motherwell South Parish Church of Scotland Independent Examiner's Report to the Trustees of Motherwell South Parish Church of Scotland I report on the accounts of the Ctharfty for the year ended 31 December 2024 which are Set out on pages 14 to 20. Respectlve responsibilities of trustees and examiner Tre chartty'5 trustees are responsible for the preparation of the accounts in accardance with the terms of the Charitses and Trustees Investment (&otland) Att 2005 and the thariti&s Accounts (kntland) Regulations 2006 (a5 amended). The charitys trnstees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regul3tion does not apply. It is my responsiblllty to examlne the accounts as requlred under sertton 44(1) (c) of the Att and to state whether partlcular mattets have come to my attention. Basis of independent examinerf5 siatement My examination is carried out in accordance wtth liegulation 11 of the tharIts Accounts (Scotland) Regulations 2006 (as amended). An examination includes a reieW of the accounting records kept by the charity and a compaiison of the accounts presented with those records. It also Indud4 consideration of any unusual ttems or disclosures in the accounts, and seeks e%planation5 from the ljvstees conceming any yjth matte[5. The ProdureS undertaken th not provide all the evidentr that would be requirEd in an audit, and consequently I do not express an audtt oplnlon on the IeW given by the accounts. Independent examinerfs statement In the course of my examination, no fflatter has come to my attention l. which give5 me reasonable cause to belleve that in any rnaterial respect the requirements: keep accounting records in accordan with Section 44(1) (a) of the 25 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and to prepare accounts which accord with the accounting records and comply wth Regulation 8 of the 2006 Accounts Regulatlors (as amended) have not been fflet, or I to which, in my opinion, attention shc4Jld be drawn in order to enable a proper understanding of the accounts to be reached. urYif)dn
Pllothen¥ell south Parish Ghurch of Scotlynd Funts Fun 2023 24 2J)21 2023 107,12L 124585 174851 4,886 21AII ¢705 &705 4.686 Ouwffidire 24SII 11.964 ott Yol¥A 93.477 7N115 216,616 Exjondthre ¢11: RaL¥nJf¥ 302 143x6 ILL0 7.269 13 143 119,qn Net Ir17m{ApeHthIB)b¢ffOrt B9518 34.2 847 97,145 Nrtganslllow) on r4ek1nrx¥tyellexprtJrn) Transf2teMen lurAf5 otherrErnwised [sl(l). SS78 895 34W8 62813 97J O1h&r9JtrjOs i# 3qAOB 6247 P7.145 Toia fun$ brwfLYrd Toil funds 118. 124.114 1.414 551 19 640&7 1434 453 $74 1454 551 Q19 14.988 L18 6E6 3 ne¢emb 10 J23 Faets In¥¥51mw Totr1Xf1jAF&ets CurefttA55Ets 146 Uawllt5 Crethtfjls E#lng i? 019 551.D19 Thefuntsofth?Chadiy R*etrcd funds 514,WJ 124,Il4 Totrl FuTrl$ 55Uig on J91WJ •xl50
MothenNell South Parish Church of Scotland Year ended 31 December 2024 Accounting Policies The principal accounting poliae5, which have been applied consistently in the current and preceding year in dealing with items whlch are considered material to the accounts, are set out below. Basis of preparation The financial siatements have been prepared in accordance with Accounting and Reporting by Charities: statement of Recommended Practice applicable to chaiities preparing their accounts in accordantr with the nan031 Reporbng Standards applicable in the UK and Reptjblic of Ireland (FRS102) amended l January 2019 and the Finanaal Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charitses and Trustee Investment (Scotland) Act 2005 and the Charittes accounts (Scotland) Regulations 2006 (as amended). Fund accounting Funds are classified a5 either restritted funds or unrestricted funds, defined as follows. Restritted funds are funds subject to specific requirements as to their use which may be declared by the donor or wtth their authorty or created through legal prOses, but sttll within the wider objerts of the charity. Endowment fijnds are funds which have been given on the condtknon that the original capital sum Is not reduced, but the income there from is used for the pOse defined in accordan with the objecLs of the charity. Unrestricted funds are expendable at the discrelion of the tru5Eees in furtherance of the objects of the charty. If parts of the unre5trttted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the tste discretion to apply the fund. Incoming resources Income 15 recognised when the charity has enttt]ement to the fund5, any perFornan conditions attached to the item(s) of income have been meL it is probable that the income will be recelved, and the amount can be measured reliably.
Motherwell South Parish Church of Scotland Accounting Policies (cont) Donated services and facilities Donated professional services and donated faalities are recconised as irtcome when the charity ha5 control over the item, any conditions associated wtth the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charitse5 SORP (FR5102) the general volunteer time of congregation members is not recognised. On receipt, donated professional services and donated faolities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtsin seNices or f4cilitie5 Of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the peri( of receipL Interest reIvable Interest on funds held on deposit is induded when re1vable and the amount can be measured reliab by the charity. this is nonnally upon notification of the interest paid or payable by the Bank. Fixed Assets The charity has the right to occupy and use for ts tharitable objects rtain t3ngible assets, Including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration 15 payable for the use of these assets. Expendtture incurred on the repair and maintenance of these as*ts ts charged as resourtrs expended in the statement of financial activities in the period in which the liabi15ty arise5. The policy has been adopted that all tangible a55ets costing in excess of £5,000 and having a value to the charty greater than one year, other than those acquired for specific purposes, are capitsli5ed. Depreciation 15 provided on a straight-line basis to write off the cost of initial value, less residual value, of tangible fixed assets over their estimated use] Itve5." xtures, fittings and Offi equipment 5 years Investments Fixed asset investments are stated at market value at the balance Sheet date. Unrealised gains and I0e5 represent the difference beeen the Maet value at the beginning and end of the financial year. Realised gains and losses represent the difference beleen the protteds on disposal and the market value at the start of the year or cost if purchased In the year. Taxation Motherwell South Parish QY]urch of Scodand is rEcognid as a tharity for the purpose5 of applicable taxation legislation and is therefore not subject to taxation on Its charitable attivities. The charity is not registered for VAT and resources therefore indude irrecoverable input VAT. 16
Mothe1vlI South Parlsh church of Scotland Not¢sfrrnliry pJrtoethetlnandalSlziTrE rtheyeareyth131 Oectynb¥ 2024 FUJKIS 2023 Funds 2D23 Fwds 2U23 Tt)t31 2U23 24 2)24 l iÉgactes Offkn Tax retrEO(¥<O Is FvNdALn9 ¥ pledkwtrd¥• 741 B8341 21J 851 31S 33ASI 23.3tkfi 21.120 53 .306 40Jiq 174 851 19,191 ZlnromE frThm ChaTltab1eècyrt5 we0rfi$1ndFerab 7C6 21.511 21.511 21 928 D91 lrte 11.964 15.368 21 sOtherThCre Total 2024 Fu Fund5 2024 2024 6 Analyslsof Expendttu ng FLnds Inon2n1m3ffl3gSFEes Offew Envthpe5 3D2 3Tr2 io 51Q 773 $4.391 Y,391 1ffi7 VokwknryAdliboro1giJer ntsrenal ASg#an i(x) (Kh¥Sary custs Fabnc R1[$ &Maiueoe CoL¥KII Tax otherBi1cCs 342SJ X257 14343 3518 16.343 3.SIB 16.036 19.24 4.719 4,719 17.676 143 14 IIL9X 15.343 7 269 119 lE9 ThertforE 5UPPUrtcDy5rfa st eNle0. IwveritL%notrwibkto èttuThtety U TJ]eIepellrfent exami1)nfeeurEWI20l3. £9fy)l
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