Am£NOeO HAMILTON: ST JOHN'S PARISH CHURCH ACCRUED (SORP COMPLIANT) ACCOUNTS FOR YEAR ENDING 31 DECEMBER 2024 Congregation No: 171120 Scotti$h Charity No.. SC008779 ST JOHN'S CHURCH HAMILTON FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Cont•nts P•ge Trustees Annual Report Independent examiner's report to the trustees Statement of finanual athwties 8alap)ce shèet Notes lo ltte finanoal statements ST JOHN'S CHURCH HAMILTON TRUSTEES ANNUAL REPORT YEAR ENOEO 31 DECEMBER 2024 The Iru5teès have pleasure In presenting Iheir report and Ihe finanoal staiemenls ol the chanty for the year ended 31 Decernbef 2024 The finanual statements have been prepared In accor¢ance wth the accounting policies Set out In Noie 1 to the %counts and c£*mply ¥￿th the General Assembly Regulations ror Congregational Finance the Charities anol Trustee Investrnent Iscoiiandl Act 2005, the Charit115 Accounts Iscotlandl Regulat￿)￿$ 2(X)6 las amendet11 and Accounting and Reporting by Charili&" Statement of Recornmended Practice aoicable to charities prepanng their accounts In xcordan¢e wth Ihe Financial Reporting Standard apF4icable In Ihe UK and Republic of Ireland published on 16 Jthy 2014. Obj•ctives and #etlvltl•• Tne Church of Scouand Is Trinilanan In doctrine. Rèlormed In tradition and Pre5b￿erIan In polity It exist5 to glorify God and to work lor the advatKement of Christ's Kingdom throughout ltte worfd As national Church. It acknoWedges a distinctsve call and to bnng the ordinances ol religion to ltr* people In every parish of Scotland Ihrau9h a temlcKial ministry 11 Co￿perate5 Wth Oltter Churches various ￿lm￿nicAl bodie$ In Scotland and beyorkj The activitie5 01 St John's are governed by oui unitary consliiution and. In response lo changi siruclural fequirernent driven by the Presbylery M15$10n Plan Aci passed by the Church ol Scotla General AsSeM￿Y In May 2021 we olisbanded all standing teams apart the Idlowirng thrtse I Publicity & Clynmunicatsons Team Address Ihe qU8SEion olhow lo ensure we engage In elfecli communicalion wjlhin andb8ycv)d Ihe congr8g&iJ(￿ sothgtm(ye p8ople are in the know'in rel8ti fo 811 our achvities 2. PBsl¢yal Car& Coorthnaljon Team Provjde an ¢¥ganis6d and struclured approach lo Identifyin members ol Ihe Congregati￿ who have pèsroral noeds Ibolh shLyI and li￿9 lemrj, •nd PfOVI ¢&r8 support using th*Jr own iosources and Ihose of the ￿der wgrogarion 3. Cenlre Management T88m F￿VIde overw mgn4wmèni and coNthnatK4ry ol the Cthur¢h Cent Inclu(Iing the Forum C81é A new approach lo teams was approved allowtwj for th8 creation of ShC*ter-Ii¥￿ more 09ile an wlcome-locu55ed teams, $u¢h as considenn9 fvture operating m¢>Jd5 for the Church C•nlre. Ihe Mission Plan Team Each Team Is led by a Team Leader who has special rde5 anol proJed$ to progress The Tearn Leader report lo the Kifk Session at 115 meeting5 In addition our Faolities Coordinator and Finance Cornfflitte manage and adv15e tne ￿rK St$%￿ mattefs rdaiing to bu4¢Jng labric land glher fixéd assets). all finantsal matters Achl•v•m•nl• •nd pgrformance Ttte learns. whith were put In place (oinodeDI wlh our change to a tsnilary con5tstu110n on 11112015 have been developing and ddivering Variws aspects ol their work programmes This year Saw u5 ¢onlinuè lo develop our approaches In the wst4OVID landscape al Hamimon Town c￿tre, expand new uses ol our halls anLI sanctuary enhance and expand our partnership bbL)rking vnth Harnitton Gfamm•r S¢hcol. and com ￿ete the rnain aspects of estst4ishing ¢)ur pos11ffi In the Presbytery Mission Plan. ready t move Into delivery phase I Involvement wth"Hamillon Churches Togelherf. whid) Is a grouping of the rna￿￿ town Churches and Chn51ian organisabons which ￿dS several evenls throughout the year Induding hymn and carol singing In the to￿ ￿ntre and joint Services 2. C(￿11n￿l￿g SUPPOrt lor H￿l￿on Bus1r￿S Improvement Oisknct18101 a5 an active third sèctor member 3 Continuing cornmibment to Hyzone" wmich 15 a project ty the town centre chur￿￿3 t¢ fund and support a learn of Chnstian Youth Wothers In the lo ST JOHN'S CHURCH HAMILTON TRUSTEES ANNUAL REPORT YEAR ENDEO 31 DECEMBER 2024 4 Our members provide active and material support to ihe work of the Hamitton Drop In Centr• and ltte Jubilee Key Stheme. both aimed at aiding those who are homeless lo meet Immediae needs and supporting them Into housing 5. Oui 'Parish Plus. hybrid worship service runs e¥•ry Sunday and connects those attending b- person and oTrline Into a sin9le worshipping comrnunity and has br￿9￿1 worship, fellowshl). cL)nnectivrty and cc¥nmunity 10 our existing congregation and many beyond 6. Wednesday evening 'Peace In the Week. serwce$ have been embedded into our norrT•I operation5 7. Our SLJnday Blast chldren's min¥stry continues lo meel knEekly and continues lo engage In Inveniive and targeted speoal events irtluding charily fuThJraising 8 Our Pasttsral Care Coordination team has continued to provido ￿lCoMe supwt. wsitaliorls and felk)wship across ow congre9ation 9. Our Forum Cafè has continued 10 operale. still on a rnore resincted lime basis than pre.COVIQ. We have also continued wilh our communily oulreach through the café by welcoming pupi15 from Woodside Primary every *tek to a cornrnunty reading eveni 10 Sirengthened and Increased the reath ol our partnership ¥￿th Harnitton Grammar Sch through both the Community Café lo provide the laulilies for barista and associated hospltality Iraining. and providing a Irairiing base for students learning childrare skills 11 Our Small Chapel Is open whenever Ihe Centre Is tspèn and Is wdl used by members of th public lor private devotions and as a quiet sanauary 12 Our halls conbnue to be used by many thurch organisalions and outside tharitatye agènciès thfoughoul Ihe day and evening and we have wElcorned ntw major events to use our sanctua Spa￿ for pantomime and ￿Cert perfomiancès 13 Several concerts Ihroughout Ihe year have raised money and awareness for various charitits 14 Various youth organisalions Induding Scouts and Guidès arÈ all thnving and Indude man noWurch mernbers In this number 15 0117ef church Ofganisaiions Induding the Guild Choir and Fnendty Hour conbnue to me regularly wilh good attendarKe These and Olhèr or9anisations are well attended both b church rnember5 an¢J non-rnembers 16 Other non St John's groups meet on a regular b8SlS Indth#iThJ Ihe Ministry lo the Deal. a 2heimer support singing group. Alcoholi￿ ArK)nymou$ and $mall8r community groups of few people among others 17 Messy Churd) continuès 10 be a highly successful new prograrnme as a nèw exwession ol church and the re9ulor wo9ramme of even15 has allratted a large number ol members fr boih bwthin our existing c￿gregatIOn and from the wder community We have ￿tinued thi year wlh Messy Church on Ihe Move, vknere our ieam has been part of a number of event5 1 Ihe Iortn cenire and offered a new iype of Messy Church lo a much ￿der number of people 18 Continuing lo build on St John's a$ the We5101 Scolland base for the Heart and Soul Swn9 8and's Comrnunty Gos0 Ch￿r Prqect. Flnanclal r•¥iew Our prinopal sources of IrKome are as fdk)ws 1 Weekly plated offerin9S 2 Standing orders 3 Annual offerings 4. Gift Aid tax feclaimed 5 Contribution from Centre Management lie tea and coffee service) towards heatsng and hghting. fabric repairs staff cosis and m1scellareou5 COSts 6 Donations frorn Users of the h*LS. ()Jr pnnO￿e cost5 are as follow5 ST JOHN'S CHURCH HAMILTON TRUSTEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 1. Giving-tO-Grow contributions are paid monthly by Bankefs Order. 2. Salaries paid monthly 3. Building Maintenan￿ as required 4 Utilities. deaning and other opera110nal costs Total Incorne for 2024 1£191.0731 compared wnth 2023 (£248 9071 sho*E¢J a 519nificani reducti( (£57 8341. but this Is largely due to a major legacy In 2023 The difference In legacy giving between tr years Is 159.022. so oveiall normal Ifume Is hdding steady Toial expendituie for 2024 1£156.9611 compared wlh 20231£166.6341 showed a reduction of £9 666 despite accommodating rises In salari for our employee5. our second highest Indiwdual line rtern Cost The change io 'Giving lo Grow h reduced our exi*nditurè 10 ceniral funds. and a modest reduction In repairs and maintenance ar¢1 organisaiional costs are noted Carelaking and deaning costs also represent a 519nificant Item expenoJiture1£18.2871 but are a kèy part ol Ihe 74Jay5-a-*tek operaiion ol our church and centre Reserves Policy 11 Is Ihe Trvstees. pe4icy to hold adequate ftJThYs la rninirnum of £18.OCrt)I lor fabric repair an maintenance purwses In Ihe Fabric Funcl anij lo ensure suffioent funds are aVaila￿e In the unrestrict general fund ￿ an ong(Mn9 ba51$ to m••t Its finawal cornmthent5 The manse Is owned by Ihe church whith is valued at approximately £332 662 and Is lor th* sole us ol the Minister The Trnlre mJna9tmeF)I lund has a uedit balance of 120 152 and whilst Ihe fund make a contribution to the chuich towards healing. Iighbng $￿ff costs and fabnc, a reserve Is hdd lo ¢ov the cost of maintenance of Items 5pwfic to the centre As al 31 Oecembef 2024 there were unreslricted 9enei* luThJs of £160 ￿ 12023 £133. 1711. T church holds restricted funds which have beèn prowded for the purkk)ses specified In Note 18. Rljk R•glst¢f The follow1ng risk regisier has been construcled based on analysis of the key risks that require to b managed by the Trustees to al￿W the proactive managemeni of risk The analysls Is spe¢ific lo ou sIILJalion arTr¢J operalion$ Th• analy%s has used a standard nsk hierar¢hy process ol avoid reduce mitigate and manage Rlsk Id*n¢lfl?r Rl•k DeKrlptlon Llkellhood Impact | 11 low. S 11 low, s | Manag•m•nt Str¥tegy F¢Jture of St John, Impacls of Presbytery Mission Plan A Seek lo max1rn15e current and luture missional a¢tivilie5 Move Into delive hase of work Fife alarm system mainiained Conirol ol Ignition sources Potential to usè hall￿share serwces ￿1h othei churches. Work wlh Minister lo manage workload Prepare lor new Local Church Review Continue lo Im￿effle￿t food safety hygiene and cleaning roLrtines Ensure volunteer avrareness an¢Y Implementation OF these processe5 8uihYings Incideni renders the church unusable for an exieThJed A long-lerrn or I perrnanent absence of the Minisi Illness of one or .. mort peoplè resulting from contaminaied loo￿f8￿11tIe5 In Ihe Church Ceni Signilicant rerk undertaken on the Church Sanduary and Centre Addi￿￿5 and Ilnprovernenis made lo the Church •nd halls are treated by the ChLrch Df Sctrland General Trustees as donated assets Therefore stsch expen(Jiture Incurted by the chanly Is tharged as resources e¥pen(ted In ihe staiemeni of finamal activities In Ihe period In which Ihelobilrty arises TrXwthstaNlng the fad thal suth exPer￿lt￿e may be Nelsoy Gilvodr Sm I Gtrèrterea ACCO￿nI3￿1$ Indepen¢Jent examtner 47 Cadzow Street Harnilton IrtL3 6ED 28 March 2025 ST JOHN'S CHURCH HAMILTON STATEIIENT OF F114ANCIAL ACnWllES YEAR ENOED 31 DECEMBER 2024 Unrv4th¢thd Rwinci•d Funos FuTrd• Z024 2024 Unrv4th¢i•d Fund• 2023 Tolal Fund5 2024 2024 Funds 2023 Funds 2023 2023 Nol• IncomlThg lhd •￿d4￿￿*￿tr frprn.. OonaiiOnS koaciÈS CharilAb￿ aLl1w1￿5 160.605 21.144 4.102 222,104 22,861 J,e66 21.144 4.324 2111• In Other lfi¢•m• 1•1.073 171 191.2S1 24B.•07 s• 152 249.111 Exp•ndlturn on". Chant*b& 1166,6341 Tolal •xp•ndM￿l• 11M.8341 N•1 Incom• II•Ap•ndllvr• l•r• 9Nln• on I￿￿tm*nI• Nei gwris i lknsseji cn In￿*SIm¢nI$ 34.106 178 J4,213 11273 152 •2.484 410 1.711 N•1 I￿£4)M*11•Xp•nOh￿T•k J4.M$ 34.713 8JA73 14.202 Tr•n$l•n FWWJS •t m•¥w*nt In .?iJ 69 270 84.202 R•con¢Ml4iion ol Iuv*di Total luryJB broughl lorwaid 606.3M 4.611 $11,?11 421.5Z3 4.46• 8.577 434.66• 638.￿1 4.618 9,0$$ S￿.171 505.396 4.51B 8.847 518.781 The Slatemenl of Finanaal Ac1ivrties Indu¢Jts all gains and k>sses In Ihe year and Iherefore a slaiement of I￿al recognised gains and kjssès has not been prtpaTed l of the above arnounts relate lo continuiThJ acbvrties The notes on pages 9 to 18 lom part ol thttse finanei•l ¥tsiements. ST JOHN'S CHURCH HAMILTON BALANCE SHEET 31 OECEMBER 2024 UnrMtrlct•d Fund• R••trlctsd EndovAn•nt Totsl Fund• Total FuThdg Fund• Fund• 2024 2023 Not• Flx•d ••Mts T8ng¢ble as￿1$ Investrnents 332,682 44,240 J78.902 332,882 47,525 J80.187 332.662 47.095 3.285 3.280 379,757 Curr•nt ••*•ts Stocks D•bt¢r8 Inv8slFnents Ca?h •1 bank and in hand 10 11 12 100 S,048 5,365 153,748 100 9,048 5,365 164.034 100 5.551 S,098 129,515 140,264 4,518 4,818 5,770 164,259 5,770 174,547 Crndltor•'. Anw)unts l*111fig du• wlthln on• y••r 13 113001 11.2801 11.2601 N•t curr•nt a•••t• lo2,￿& 539.901 4.518 4,518 5.770 173,207 139.CIM 9,055 J53,474 518.781 Th• fund• of th• ¢h*rlty Endowment funds R$5tri¢led Income lunds UnMstrict•J incom8 fur*ds 16 9,055 9.055 4.51e 639.901 8,647 4,518 505,398 4.518 SJ9,901 Tthl chartty fund• 539.901 4,S18 9.055 SS3.474 S18,761 Th•so In•n¢i)l $t•tem•nl¥ •PPfo¥•d and slqnad by the Kirk Session on 2fth March 2025 and &￿￿ed on Ih8lr behalf by.. TreaSLirer Session c￿.1 Th• not•• on yg•• 9 to 18 form p•rt ofthw• fln•ncl•l •tst•m•nts. ST JOHN'S CHURCH HAMILTON NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Accountlng pollcle8 The principal accounting policies. which have been applied consistently In the Current aDd preceding year In dealing with Items which are considered material lo Ihe accounts, are set 4ut below Basla ol accountlng The Iinancial statements have beèn prepared under the historical c051 convention. èxeepl for Inve51men15 whi¢h are Included at market value and the revaluatson ol ¢ertain fixed assets. and In accordance with Accouniing and Reporting by Charities Statement ol Recommended Pracli¢e applicable lo chaiilies preparin9 their acctsunis accordance with the Financial Reportirtg Standards applicable In the UK and Republic ol Ifeland IFRS 1021 Issued on 16th July 2014. the Charilies and Tfusiee Invesimeni Iscollandl Act 2005 and the Chaiilies Accounts IScotlan¥l RegLJlalions 2006 las arneriuedl Fund8 Funcls are classified as either restricted funds or unrestr1CtecJ funds defined as follows Reslritt04 lunds are furids subieu 10 specilic requirements as lo their use which may be declared by Ine donor or with their authority or created through legal pro¢&8$8s. bul Slill wthin the wider objects yf the charity Endowment funds are funds which have been giv•n on the ¢ondition that the original c8Plt81 su Is not reduced bul the Income there from Is usad lor the purpose defined In accofdance wth t objects of the ch8rily Unreslricled lund5 are expendable ai thè discretion of the Iruslees In furtherance ol the obi8eis Ol the charity If parts of the unreslf1cled funds are earmarked at the d15crelion of the Iruslees lor particular purpose they are #e51gnaled as a sepafaie fund This designation has an adrninislrali purpose only and does noi legally restrict the truslee5' d13crelion io apply the fund Incomlng Resour¢e• All dollalions and gifts aré Indud8d wthin Incoming re50urce$ under eilher unrestricted restricted lunds according lo the terms under w*ich the donation Is made and when the amou ¢aN be qLJanlified with reasonable certainly Donalions and gifts In kind are bfoughl Into th accounts at Iheir market valve lo the ¢harity Donated •¢rvi¢o¥ and facllltl Donaied professional services and donated facilities afe recogn1sed as Income ¥*hen the Chari has control over the Item. any conditions assoclated with the donated Item have been mel. th receipt ol economic benefii from the use tsy the charity of the Item Is probable and that economi banefrt can be mèasured reliably In accordance with the Charities SORP IFRS1021 the gener volunteer time of congregation mefflbèrs Is noi recognised On receipt. donated professional services and (Jonated facilities are iecogn15ed on the basis of th value ol the 91ft lo the charity which 15 the arnounl the tharity would have been willing lo pay t obtain services Of lacililies ol equivalent economic benefil on th+ opon market, a correspondin amouni Is Ihen recognised as expenditure in the period of rerAipt Interegt rec?Ivable Interest ori lund5 held on deposit Is Induded when receivable and the amount can be measure rella￿Y by the charity, this Is normally upon noiificatson of the Interest paid or payable by the Bank ST JOHN'S CHURCH HAMILTON NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Accounting pollcles (continued) Resour¢es Expended Expenditure Is re￿gnised on an accrua15 basis as the liability Is ItKurred. TangitAe fixed assèts The charty has the right lo occupy and use for rts thariiatAe objects certain tsngI￿e fixe(l assets. incluiying the Churth and halls vested In the Church of Scotland General Tru51ees No nsideralion Is payable for the use of these assets Expenditure Intyjrred on the repair and maintenance of these assets Icgether wth Church Manse bthich Is owned by the charrty. Is charged a5 reSoUr￿S expended In Ihe statement of finanoal activibes in the penod In which the liability anses. Additions and Irnprovefflenls made to the Church and halls are treated by the Church of Scotland General Trustees as donaied assets Thefefore S￿h expenditure Incurred Is also charged 4S resources expended In the staternent of financial activrties In the penod In vthich the liability aris&. I tangible fixed assels having a value to the charrty greater than one year other than thole acquired for specific purposes. are caprtalised. l fixed assets are Initially recorded at cost Depreciation Is provided on a straight-line basis write off the cost or Initial value less residual value of tangible fixed assets over their e5titnatal Useful live5 Herrtable Property Manse The very long expecled life and high residual value of the Manse means that depreciatson Is n material and Is therefore not prowd8d. Stocks Stocks are valued at ¢he lower of wst and nei realisable value. after making allowan￿ far abs￿ete and slow movirKJ rtems Herltage assets The tharrty holds hentage assets whith are tsngiNe fixed assets of h1s1orical artisbc or soenbf Imtwmance Ihai are hdd to advance preservation and conservation tsbieciives ofihe charrty Newty purchased heritage assels are Ca￿talised and Induded al cost induding any Inrjdental expense& ol acquisition Where heritage a$set5 were acquired In past accour*tiThJ renods and rK)t capitalised. rt can difficult or costty lo attribute a cost or value to thern In cases. these assets are exdude¢ from the balance sheet If reliabk cost Infcwmalion Is not available and conVent￿nal valuation appfoaches lack suffioeni rdiabilrty or sigllifir3nt costs are Involved In the reconstruction analysis of pasi accounting records Of In valuaiion vthich are onerous cornpared wth the additional benefrt denved by users of Ihe accwnts In asses51ng the trustees. siewardship of the assets. The very loTrJ expected lives of herrtage assets. due to thwr nature value and need to be protectel and preserve¢l means that depreryabon Is not rnatenal and Is. therefore, not prowdecl 10- ST JOHN'S CHURCH HAMILTON NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Accounting poll¢ie• Icontinu•d) Investrnenti F￿ed asset Inveslrnenls are slated al ffiarkei value at the balance sheet date Unrea115ed gakns and losses represent the difference betsveen the market value al the Winning and end of tre financial year or If purchased In the year the difference be￿een cost and market value al the of the year Realisèd gains and losses represenl Ihe differen￿ befvleen the proceeds on disposal and the market value al the stsrt of the year or cosi If Purchased In the year T•xallon Sl John'5 Church Is rewnisèd as a charity lor the purposes of applicable taxation legislaiion and IS Ihereloie nol subject to laxalion on Ils charilatAe activthes The charity Is noi registered lor VAT and resources expended therefortr Ir+dude Irrecovwable Inpul VAT. Donatlon* and leg•¢le• R*¥trlcted Funds 2024 Total Fund• Unrestricted 2024 Funds 2023 Restricted Funds 2023 otal nds 1023 Unreltriciod Fund$ 2024 Donatloni Offerings Tax recovered on Gift Other donaiions 88,155 18,953 2,519 88.155 18.953 2,519 88,211 20,523 1.3SO 88211 Legacies Grants rKelv•bl• Other grants 50.978 50.979 110.C 1101)00 2h20 222￿04 2.520 160.605 160,605 222.604 Income frcrfn donations and le9acies was £ 160.80512023 £222.6041 all ol which was unrestriclad. Incomlng Irom ¢h¥ri¢•bl• •ctl¥iti¢# R•strlcted Fund# 2024 Totsl Fun¢Js Unrestr￿ed Reslncled Totsl FlJnd5 2024 Funds 2023 Fund$ 2023 023 Unr••trlc¢ed Fund8 2024 Weddings & lunerals Centre Management Income ContriWion5 to chufch organisaiions ContribLrtions from Outside organisaiions Other Income 710 710 6.687 6,687 3811 .811 2.535 2,S35 5.678 .678 15,720 302 15.720 302 12.216 444 216 444 26.144 26,144 22.859 ,8S9 Income Irom chaft1a￿e actsvrties was £26 14412023 £22.8591 all of whith was unrestncted. 11 ST JOHN'S CHURCH HAMILTON NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Investment Income UnreJtrlctod R•strlcted Endowment Total Fknnds Funds 2024 Funds 2024 Funds 2024 2024 Dividends received Bank Interest fgceivable 2,400 1.924 178 2,578 1,924 A,502 4.324 178 Unfesiricted Restricted Endowment Total Funds Funds 2023 Fund$ 2023 Funds 2023 2023 Dividends reeeived 8ank Interest receivable 2,(M)O 1.444 59 152 2.211 1.444 3.444 59 152 3,655 Toi81 Invèslmenl Income was £4,50212023 £3,655) 91 whi¢h £4.324 was unreslricled12023 £3,4N41 £nil was restricted12023 £5918nd £178 was endowment12023 £1521 Analy¥l• ol •xp•ndltur• Unrestrlctèd Total Fundi Funds 2024 2024 Unrestricted Total Funds Funds 2023 2023 Raltylng lund$ Offering envelopes Charltable •ctlvltlo# Minis1r￿e$ expenses Pulpit supply Oltter galary costs Council lax Light & heat Repairs & maintenance Insurance Caretaking & deaning cost5 Telephone Other office costs Hyzone youth Pfoiecl Designated organis8lion5 C0515 Other cost5 Accountancy lees Independent exarninerfj lee 68.980 66,960 71.520 635 28.307 2,272 5.249 12.484 3.555 71,520 635 26,307 2.272 5.249 12,484 3.555 27.591 2.588 4.568 10.388 4,090 27,591 2,$88 4,568 10,388 4,090 18,287 1.354 2,728 3.000 18.287 1.354 2,728 3,000 18.027 1 755 3.005 3 (M)0 18,027 1.755 3.005 3.000 2,536 7,604 4.014 2,536 7,604 4014 5,115 8.472 3,97e 5,115 8.472 1.260 1,260 156,968 156,968 166.634 166 634 Total 156.968 1S6.968 166.634 166,634 12- ST JOHN'S CHURCH HAMILTON NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 310ECEM8ER 2024 Support costs have not been separately Identified as the trustees consider there Is only u)e charitable activity. Therefore support costs relate wtholly lo that aelivily and have not b￿Th separately Identified. Expenditure on charitable activities was £156.%812023 £166.6341 all of which was unrestricte• Fund transfèrs There were no transfers betsveen funds dunng the year Staff costs and emoluments Total staff costs were as follows.. 2024 2025 Wage5 and salaries Social security costs 27.591 26.3¢7 27,591 26,3 Partlculars of employees.. The average number of ernployees dunng the year calculated on the basis of a head counl. v*S as follow5 202b No 2024 No Administration Mu51C Staff Facilities coordinator I Church of Scolland congregations contritsute to the National Stipend Fund which bears the cost ol all ministefs, Stipends and employerfs contributions for national Insuran￿. pension and housing and loan fund. Ministers, stipends are paid In accordance with the national stipend scale. which Is laled to years of service Foi the year under review the stipend was £31.$42 and tbe maximum slipenoj (in the fifth and subsequent years) £38.884 No employee received remuneiation ol more than £60.(XK) dur1ng the year12023- Nlll. 13- ST JOHN'S CHURCH HAMILTON NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Tangible fixed assets Building¥ Cost Ai 1 January 2024 DIsp05als At 31 Oecember 2024 332.662 332,662 Depreciation Al 1 January 2024 On disposals At 31 December 2024 Net boom value At 31 December 2024 332.662 At 31 December 2023 332.662 Investments Movement In mafket Value 2024 202> Market value at 1 January 2024 Disposals at opening book value Nel Ilossesllgains on revaluations In the year eThJed 3111212024 Markei value al 31 DeC￿ber 2024 47.095 48.588 13,2101 1.717 430 47,525 47.095 Historical cost at 31 December 2024 44.177 44.1#7 Analysls of Investments at 31 December 2024 between funds Unrestricted Restriciet1 Endokwnent Tot•1 Funds Total Funds Funds Funds Funds 2024 2033 The Church of Scodand Investors Trust- Inoyne Fund 44,240 3,285 47,525 47.0 10. Stock# 2024 202 Stock 100 11 11. Debtors 2024 202 Income tax recoverable her debtor5 5.551 55 -14- ST JOHN'S CHURCH HAMILTON NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 12. Investments 2024 20Z4 Church of Scotland Deposit Fund S,365 5,018 13. Creditors.. Amounts falling due wlthin one year 2024 20aJ Accrua15 1.260 14. Volunteer8 In common wth all congregations of the Church of Scotland the congfegation benefils from l)e contribution made by volunteers who give their time and talents wllingly lor the benefit of tre Church The area5 of congregational life which rely on the contribution of volLJnleers are many a)d varied and much of the activily would be unable to continue were It not for the commitment shown. 15. Analysi$ of net assets between lunds Tanglble fixed a85et5 Investments Net current as$et$ Total Restrlcted Income Funits.. Sl John's YoLJth Trust18arbara Forsyth Memorial) 4,$18 4,$18 4.518 4,518 Endowment Funds.. Dr J Livin9slon Lou¢Jon Bequest Benevolent Fund 1,203 4,567 1,314 7,741 3.174 3.285 5,770 9.055 UnrestrScted Income Funds.. Designated Funds General Fund5 332.662 46,249 116.750 378,911 160,990 44.240 332,662 332,662 44.240 162.999 539,901 553,474 Total Funds 47.525 173.287 15 ST JOHN'S CHURCH HAMILTON NOTES TO THE FINANCIAL STATEMENTS YEAR ENOED J1 DECEMBER 2024 16. Movement in Funds Balance at 1 January 2024 aalance at Gains and 31 December losses 2024 Incomin9 resources Outgoing resources Transfe15 Endowments funds Or J Livingsttsn Loudon Bequest Benevdent Fund 1.307 1.314 7.540 172 7.741 8,847 178 9,05S Restricted fund¥ St John's Youth Trusi (Barbara Forsyth Memonall 4.518 4.518 4.518 4,518 Unwtricted funds Fabric Fufjcj Centre Management Fund Palh of Renewal Guild Friendly H￿r Book Corner Property FuThJ Sl John's Singers General Fund5 18.26T 18.267 13,466 1,582 282 6.686 20,152 1,582 142 3.464 1,795 332,662 1.670 11.8101 1,655 332.662 17251 133,171 181.852 1154.4331 1156.9681 400 160,990 $05.396 191.073 400 539,901 Total funds 518.761 191,251 1156,9681 430 553.474 16- ST JOHN'S CHURCH HAMILTON NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 16. Movement in Funds ¢ont'd Balance at 1 January 2023 8alance at Gains and 31 Decernber 105SeS 2023 Incomlng rtsources Outgolng resources Transfers EndowTrents funds Dr J Living51on Loudon Bequest 8enevcAent Fund 1.293 10 1.307 7,284 142 114 7.540 8,577 152 118 8,847 Restrlcted fund$ Sl John's Youth Trust (Barbara Forsyth Memorial) 4.459 59 4,518 4.459 59 4,518 Unrestrlcled funds Fabric Fun Centre Management Fund Paih of Renewal Guild Fnendly Hour Book Corner Property Fund St John's Singers General Funds 18,267 18,267 11.240 1.s82 437 2.330 1.652 332.662 4,627 12.4011 13,466 1,582 282 3,464 1.655 332,662 11.3391 13,0651 17121 4.199 715 52.506 238.182 1159,1171 1,600 133,171 421.523 248.907 1166.6341 1.600 505,396 Totsi iunds 434,559 248.907 1166.6341 1,718 S18,761 Purposes of Endowment Funds Income from itte Dr ￿￿ngston LO￿yon Bequest t(Mards pnze fof Dux at Harninon Grammar a for upkeep of 9ravestone Income frcffi the Benevolent Fund towards help for needy Purposes of Resthcted Funds Barbara Forsyth Youth Trust The Barbara Forsyth Youth Tnjst can te used any SL￿ab￿ project ItYenlifie¢ by the chur Purp08es of Delignated Funds De&gnatecl Cenire Alanagemenl Funtl To provide a tea and coffee servic£ the￿bY ertoJragiThJ outreach and fellowship w￿h1n the locbl community 17- ST JOHN'S CHURCH HAMILTON NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Designated Fabric Fund The Trustees have set aside funds for the fflaintenance ol church property. Path ol R8rtewal This is a fund to help defray the costs incurred by reason ol the church's involvement in the pah ol Renewal project. Guild Fund This fund 15 a fund lo èncourage fellowship wlhin the church. Surplus funds ale disbursed lo loèal charities Fnendly Hour Fund This Is a fund to encourage fellowship to church members and non church members alike. B(￿k Comer This Is a fund to encourage reading and learning about Christianity for both young and old witllin the community St John's Singers This group was forrned for ladie5 enioy singing. They have concerts throughout Ihe y raising money lor charity. Property Fund This Is a fund equivalent to the book value of the Manse 17. Relatgd party transactions During the year the Minisier was paid £960 travelling expenses, contributions lo post. phone a•d broadban¢J and her council lax was paid amounting lo £2.588. During the yeaf a total of £26.730 was donated to the congregatson by trustees No other trustee or a person related lo a Iru51ee had any personal Interest in any contract Pr transaction entered Into by the charity dunng the year 1B. Collectlons for thlrl partles In 2024 St John's provided financial support on a direct membership giving bas1$ to variows charities. which Included Hy20ne Youth Project, Place of Resroraiion, WaterAid UK, Hamilton Churches Drop In Cenire and Combat Stress. 2024 Hyzone Youth Project Place of Resloralion WaterAd UK Hamilton Churches Drop in Centre Combat Stress 500 650 614 778 451 2,994 18.