Hamilton Gilmour and Whitshill Parish Church Trustees, Report and Accounts For the perfod endlng 31 December 2024 Congregation No: 171162 Charlty No: SC011571
Ref•rence and Administrative Inforrmtion Charity Name". Hamilton G11nur and Whitehill Parish Church Charity Registration Nun*)er: SC011571 Congregation Reknnce Number: 171162 Contact Address.. Tru8tee8 Per attached Principal Offic&b•arorn Bankorn Virgin Money 135 Almada Street Hamilton ML3 OEX
Hamilton Gilmour and Whitehill Parish Church of Scotland Kirk Session as at Decernber 2024 Charity Registrab'on Nurnber.. SC011571 Congregation Reference No.. 171162 linked with Hamitton West Parish Church SC008451 Session Clerk
Hamilton Gilmour and Whitehill Parish Church of Scotland Tru8teos' Annual Report Year ended 31 December 2024 Structure. Governance and Management Governlng Docum•nt The Churth 18 administered in accordance wilh the terms of the Lknmary ConstlutK)n. Recruitinent and Appointment of Tru8toas Members of the KiTk Session are the charty trustees. The Kirf( SessK?n ffembers are the eld8rs of the Church and approv&d by the congregation as those considered to possess the appropriate skills and grfts. The Kirk Session is responsible for all matters temporal 2nd spiritual wrthin the congregation. The Minister, who is a member of the lQrk Session, is olactsd by tho congregation ar induded by the P8bytery. Organlsatlonal StruGlur• The Kirk Se8sion, whid) meets sx lin$ per year. Is responsilse for tre organisational functioning of the ongregatbn. Certaln responsibilrties are delegated to the Property Committee and SFecial Working Groups as approwiate and Ihey report to. under authority of, the Kith SessM)n. Obi8¢tlva and Actlvlthl The Churth of Scotland is Trinrtarian in doctrine, Rofonned in tradion and Presbyterian in polrty. It exists to glcKrfy God and to work for the advancement of Christ's Kingdom throughout the worfd. As a natlonal Church, it acknowledges a dk8tMictive rall and duly to bring the ordlnances of religion to the ople in every paiish of Scotland through a terrltorlal minlstry. 11 co-operates wrth other Churches n various ecumenical bodies in Scotland and beycnd. Achlevem•nts and PerfornTr The pastoral care and oversight of Congregat was thè responsibilty of Interim Moderator eIer, pmvmled regular Pulpit Supply wrth OrShiP Leader, providing cover unng holiday period6. The Sacrament of Holy Communion servi5 wetE covered by was a specia become ONE. time ivhen serVe$ were hekl with FIVE congreg8tions which will eventually Representatives from our congregation yre involved In other services by takirwJ active parts e.g. The Moderator's The Wortd Day of Prayer aL80 partKipated in a number of EGum8nical Serv. As we work towards a union with Hillhouse Pansh Joint services ere held on a six peklY cyde. {tInueS to seprfe in the office of Session Clerk aThJ also provJes a School Chaplaincy to Glenlee Primary S(ool which w)dudes Hamilton School for the Deaf We welcomed over 30Q children from our local Sc901 at Easter Christmas. In additDn a number of memr5 were welcomed by the chiklren and staff to their WorKleI presentsts'on of the Nativty.
Trustees, Annual Report (conVd} Year ended 31 December 2024 Achievements and Perfornjance Icontlnued) It was most encouragiThJ to have 25 merrbers of our communty joiniNJ in our outdoor Service on Armistice Day. Other Iixal congregations were approach& to donats goods from their Harvest to the EThergency Foo Supplies and their resnse was very encouraging. As a congregatM?n we mourned the deaths Jf lo And in contrast we rejoiced as baby sewing members. was baptBed. Our Sunday Sthwl children bring thwr special joy wilh trn and continue to188m from dedicated teachers. Local charities benefitted from Retinng OfferirKJ8. In addition the Errnrgency Food Suppty and Water Aid benafitted from ow Harvest Collection. We are now into our thirteenth year of vacancy. Tr congregation. however, ntinueS to be loyal In attendance, very gerrOuS with lime, tslents and rTr)nies, and In good heart. All, who are able. work together as part ol a tsam. There Is. of course, anxtety which Is a natural reaction. The linkage with Hamilton West Parish ended on 31 December 2024 er a period of over ten years. The changes made at FreSbery level have rAused addrtional woMoad for rse$S)n Clerk as have tha demands of Mission Planning. 2024 was not the easiesl year however the achievements of thk8 small congregats'on have been truly outstanding and very much appreciated. Actlvlti•8 Variou3 s0¢ial events We well attended gave the opportunty to all to coffe together in a relaxed inforrllal situation. In addition to raising funds for our thurch. Our )rk within our cornmunty grew during the Pandemic and the rale of growth has accelerated beyond expeaatson. Wong In partrErship with Community Links, Harvest Felbwship, a Community Hub operates every week where a Free Hot fval (average go per ek) 15 provided. A non-referral fwd bank suFplies 55 families perwek. Advisory service e.g. CAB. Money Klatters. DSS, Select Employaiility, etc. etc. are also available. 2024 saw our services increase by the addilion d ftee wann dothing. In partnership with Bamardo's Local Supportworkers during Sch)d Fkjlidays events were hdd e.g. Crafts, Cinerna, etc. for loc41 primary achools which proved to be very Fowlar. In partnership with NHS Lanarkshire the Memories Tear(x)m (ntinueS lo provide those who live with dernentia a much needed place to tTEet every month to relax and socialise It also provKles children from the nurture class of St Cuthberfs Pnmary School with very valuable lffe skills Our Coffee Lourge opens Monday to Wednesday probrydmg a meetng pla and also a designated Warm Space".
Tru8tees' Annual Report (cont'd) Year ond•d 31 Decernr 2024 Activitles (contlnued) 17 Hamilton Rainbows, Brovmies and GUe$ meet every eek within our premises The Lyndale Club ffeets fortnightly within our prernises. Hamdton Op8rati¢ and Drama Club meet kty within our premises. A Martlal Arts Class, ne Dancing Class and Indoor Bowling Club use our premises on a weekly basis and In addition we have occasional lets for birthday parb'es. On Sunday aftemoons the Amazing Gra Church. Redeemed ChrtIan Church of God (RCCG) rents the Sanctuary to hold their Servi of wShip. Thi8 has proved to be very 8n(x)uraging and relationships are growirnJ with this new grDy) of Chri$tran$ who have mado Scotland their new home. As a ¢ongregatKn we wek(#ne everyone thr¢ our open door. Wa have 3hobw COMSSionate caring and we share our loving joy in abundance. The church building Is Situaled al the heart ol thi8 communrty and the p8ople WHO ARE THE CHURCH are the oxygen Supply thi¢h keep8 the ert beating. Flnanclal Rovlew The Church operateg a Receipt and Payment system. Our principal source of income is through th8 F.W.O. offering scheme. Offerirys have decreased by £1,141.76. The GivirvJ to Grow Contribution of £21,67100 was paid in full over 10 monthly instalments. Fund rdising evenl$ vre. Sala of plants, Easter and ChrBtmas Crafts. otherinrne was reiVed frn various Hall Lets betsveen January and December. Re8erve• Pollcy 11 is the Trustees, Oicy to hold reserves of approximately slx months exPdttUre induding deSnated funds. At the year end the Church held unrestncted cash of £16.210.59 of which £444.79 has been deslgnate¢J for the Sunday School. The remaining bal of £15.765.80 represents about six months exFerdrture and we expect any addrtional costs which may occur will be taken from the Fabric Fund. Thi$ year the Ministries and Mission incread by £7.291. Statèment ol Tru•tse$' Ro8ponslbllhle• The members of the Kirk Session musl prepare financial statements which give sufficient detail to enable an appreciation of transactions of the Church duriry the fil81 year. Tre membe(s of the Kirk Session are responsiblefor kaeping proper accomting records vhi¢h, on wSt, must refiect the financial position of the Church al that time. This must i done to ensure thal the financial statements cx)mply with the Charities and Truslee Investment (Scotland) Aci 2005, the antieS Accounts (Scolland} Regulations 2006 and the Regulations Agent Congrpgational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding assets of the Church and must take reasonable steps for the preVentn andlor deledion of fra1 and othar irr8gul*iti88. thoir behalf Session Clerk Date". 24th March 2025
Hamilton Gilmour and Whitehill Parish Church Independent Examinerfs Report to the Tntstaes of Hamilton Gilmour and V¥hltehlll Parlsh Church I rewt on the accounts of the charity forthe ye¥ ended 31 Dernber 2024 whith are set out on pages 8t013. R08P•Ctlve rosponsibillttes of tru3t¢es and examlner The charity's trustees ale responsible for the preparattin of tre accounts in accordance %Mth the tems of the CheIeS and Trustee Investment (Scotland) Act 2005 and the Charibes Accounts (Scotland) Regulations 201. The charty trustees considerthat Ihe audit Tequirement of Regulation 10(1){d) of th8 Aco)untg Regulation$ does not apply. It is my respon8ibilfy to examine the accounts as requT8d under saction 44(11(cl of the Act and to stste whether parttcular matters have come to my attention. B••h of Ind•pondent eMmlnef8 •tatein•nt An examination Is camed out in acc(xdan¢e with Regulation 11 of the Charities Accourrts (Scotland) Regulations 20CE. An exaninalion inckntss a review of the accounting records kept by the charity and a comparison of the accounts presented wr.h those records. It also indudes consideration of any Lnusual items or disclosures in the accounts. arKI seeks explan8b.ons from the trustees conceming any such matters. The procedures undertaken do rlot provide 811 the evidence that vh)uld b& r8quired in on audit, and con$•quentty I do not 8xprS an audit opinion on the Niew given by the accounts. Ind•p8ndent examlnorf• statornont In the course of my examination. no matter has come to my attenti(. which gives me reasonable Cause to believe that in any material respect the requirements. to keep accounting records in actt)rdance with Section 44{1){a) of the 2005 Act and R&3ulation 4 of the 2006 Accounts Regulations. and to prepwe accounts whith accord bmth the accounting records and comply 1th Regulation 9 01 th8 2006 Accounts Rryulations have teen met. or to which, In my opinion, atterrtion shoukl be dra in orthr to enat4e a proper underStlJIng of the accounts to reathed. Name.. Address: Date: 25° March 2025
Hamllton Giimour & H$milton Pan8b Cknurc SC 011571 Recei alld Pa m¢nts Account At 31 December 2024 Unrestritted Re4tri¢ted ErylowmeDt Fund$ Total 2023 Total 2024 21124 21n4 21124 Re¢ei Offerings Gift Day F.nve1oS Donatio for flowers Gifi Aid Donations . MemFws R¢tiral Collectioti Totol Offerings Activities for Generating Fut Investment Income Bank Interest Coffee L)unge Community Café IProjects Sunday School Hospitality Fund Note 25.41421 25.414.21 26.455.97 898.33 898.33 6.833.57 875.00 984.50 35,005.61 2.938.40 550.80 15.86 4.612.84 1.7W.83 1,023.32 7.744.43 .957.00 1.314.00 38,494.72 3.677.51 460.50 19.99 5,419.61 32,722.13 0.00 0.00 80,794.46 16,113.00 6.833.57 213.(K) 984.50 33,44528 662.IXJ 0.00 IWJ3 2.938.40 550.80 15.86 4.612.84 1,790.83 0.00 44.914.34 13,972.29 38,058.12 13.972.29 65622 Rental of premises Extra Ordlnary Incotne Donalioi)s- Non Members Funerals LPW VAT Reclaim CJifi Aid Trab Tot1 Recci 150.(K) 2(K). 150.00 200.00 355.00 115.97 0.00 0.00 0.00 59 0.00 6 63 97 ts 52 5622 ments Costs of generatlng fun Charltble activities Governance ¢o$¢J 240.89 64.511.88 0.00 39.012.85 240.89 103.524.73 240.89 74,989.96 Total Pa men 64 752.77 103 765.62 75 Excess of re1t¢S over payments for th¢ year before transfers Trall8fers To Fabric from Gerra1 From General to Fabric To Fabric from Thomson From Th0Th0n Bequest to Fabric -12J72J6 -32,15& 0.00 -4U2&99 22,147.58 772.75 -772.75 523.80 -523.80 523.80 -523.80 tsxcess OT receipts over yments for the year after traAsfers O.IM) 899 22 147.58
Hamiltom Gilm At 31 Dember 2024 Uimtrlcted Rtstritted Eidowmtnt Funds FuDds 2•24 2024 Totsl 2024 Totsl 2•23 2•24 Bank & De sit B&lan¢ Bank & deposit balances 37.17025 50.811.36 87.981.61 65,834.03 MovemeD( yar: Excess of Receipts over Payments forthe year -12J72.36 -32.156.63 O.(Kl 44.528.99 22,147.58 Bank & d¢posit balaeS carried forward 18 654.73 43 452.62 87981.61 Tnvestjnentg At Market Value 31st De¢ 2024 3tJt Dec 2023
t Cost
Church of Scotland lftv¢$tors Tnot Growth Fund (General Pury05e5) 200 units Thomson Bequ¢si (Fabric PuryKsses) 873 UniL8 Dewsii fuiid Gciirrdl Fuiiij li]l¢r¢s1 RInV¥S1e( 88,407.79 .1 ranst¢r trom (lo] Fund iu.(x)o.00 Interest 4.39529 102.79?.08 Dewsil bund Fabric Interest Re-invested Trnn8t¢r to Collee Lounge Interest 'Irdns Irom LIL A¢¢ to LIL Invest 'l1W Iruiii F&tbriL liiw. Tiy Cullv¢ LA)un I.1x} 9.9W.85 1276.IKJ 9,655.38 1.160.00 9,568.Ull 102,797.08 88.401.79 -lo.0.00 1,102.16 12,185.26 12,185.26 21.083.10 20,0(K>.00 20.IMI.(K) 145 91J.72 Nots: Whlle Tre Thomas Bequest Fundls Myted In tht ILYtsth]eDt sectlon Ib0 h Is ateouttted for l• the Movement of Funds on pgge 10 of these accounts lld As showD for eompletejbess wilh all investments wltb all held In the Church of stINd Investon TruJL The accounts by the+ Session on 24 March 2U25 SeMio# Ckrk Treasirer
HamiltoD Cfilmour & Whit¢bill Pri¥h Cburrl SC 011571 Notes to Aceounts At 31 Dec¢rnr 2024 l Trustse RemuDertion and Related Party TraDMrtions No twstec or any person Contj with a Trustee had any pa5(Thl inte¥tst in any conlrdrt or transacti ¢nt¢r¢d into by th¢ chaTity durÈng the Ifar. 2 Movement ofFuod& At 1st Jn Re¢¢lpts 2024 PymeMts TrnAsfrr¥ At31st Det 2024 Unrestrleted FllDds Coffee Lounge Sunday School Fth Gert1 Fund 15.118.99 466.62 21.584.64 37 170.23 4.612.84 10.699.83 21.83 54.031.11 9,032.00 444.79 1SJ21.10 24 797.89 0.00 0.00 47.767.57 52 Restrl¢led Funds Fabri¢ Fund Flowty Fund Thontson BJuest B¢n¢voleni Fund Hospitality Fund Community Café PJects 6,778.08 78.90 9.900.85 323.(K) 516.54 33,213.99 3,643.26 898.33 523.80 8,278.45 923.33 523.80 0.00 -523.80 2,666.69 53.90 9900.85 323.110 349.42 5J60.87 18 654.73 167.12 29.643.95 .790.83 0.00 Endowment Fumds 0.00 TotAi Fllnd$ 87 0.00 43 452.62 Purp(de of Duignated Fundi Coffee Lounge: The Tn]stees have d]gnatal the reVell from the Coffee Lot to be applied to FabriL The Sunday School Fund is for use of the Sunday SdKM)18TKI is admini51ertl by Sut¥l8y Sch(KJl Suwntendenl. Fun<ts accrued are u8eA within the SuTh1ay SdK)l aThl the Suwiotend¢¢ is re5wTrnsible for these. Purposes of Rejtrlcted Funds. Communlty C#fé-Projects: was sei up to provide (xKnmvnity 5upF ITJ a deprivul a Fbrie Fund: The TNstets have set &side for the Mainten of the Church propo. Fknver Fund: To provide flowu5 for display during servios of worship. Tbom50n Bequest: To pmvide support to fabric repairs. Thc Bry4U¢St is investj in th¢ Chur¢h of So)tl2nd Investors Trust Income Fund (873 units) and the distribution ts trnnsferrnl to Fabric FuL Benevolent FuDd: To provide benevole supF to thos¢ in negj in th¢ LYm)mutiity.
H#rnilton Gilmour nd Whitebill Piish Chr¢b SC 1111571 Notes tts Aeeoy t Dtctmbtr 31st December 2•24 3. Analysis of l)onation Unrestricted Restri¢t¢d Funds 2024 Fullds Totsl 2024 FuDd$ Totsi 2023 Funds Offcrin8s (N Gift Aid) Offerings Gift Aid Open Plate Gift Day Envelopes Donati¢xJs Fr7 Members Retirdl ColleAi(xJs Flow¢Ys 6.456.40 17.152.60 1.805.21 Q456.40 17.152.60 1.805.21 0.00 875.00 984.50 898.33 28,)72.04 6.833.57 35.(K15.61 6,952.(Kl 17,710.( 1.793.97 o.Ix) 213.00 984.50 662. 1957.1)0 1314.00 1.023.32 750.29 7,744.43 3&494.72 898.33 1560J3 26hll.71 6,833.57 J3.44528 Tax Rttovery th Gift Aid IJ60J3 kn#ly9I9 of PaymeTrts Cc61 of Genernting Fun Independent Examination In•Kstment Managerfs F 240.89 240.89 229.58 0.00 0.00 240.89 Note 4 Chrttble Aedvlties The Giwn8 to Grow Contributi Ixss Transitith) Funding iAss Ettdowment Ixss Vacancy Allowan¢¢ Thc Giving to Grow C(ffjtributim Net Presbytay Dues Interim M(vJerntotrs Expw3 Pulpit Suppty Moint¢nance Repairs 31 J64.1)0 -2.752.(K) o.(KJ 31.564.( 2,752.(Kl 33.159.00 -3,969.00 -2,781.00 .6,752.00 19,657.00 1.002.60 294.71 3,017.01 998.52 1.028.47 2.370.18 ,491.69 0.00 3.086.18 97.60 3,700.IN) 849.78 99.33 747.¢M) .190.00 1,097.78 169.28 -7.141.(N) 21,671.(K) 1.119.(Kl 135.87 3,602.71 o.(K) -7.141.(Kl 21.671.( 1,119.IKI 135.87 3.602.71 287.05 37.É 6J30.54 2.487.36 1477.(KJ 4.822.02 o.fy) 287.05 57.60 6.330.54 2.487.36 Bl¢ctricity Repahrs HeaVLight Insurance Building R¢tt1$hmt Organ & Music Printing Staticry & Post88e Sunday S¢hcM)I Coffee Lwng¢ Retir81 OfferiTh8 Disbutsun¢nt Flowers CCLI Sound System Repair New Inlernet Systejn Rental Internet Community Hygiene Crnft Furkd R&ising Ex5 Community Café PTojert5 Hospitality Cleaner Trdnsfer to COSIT Coffee Lojnge Traltsfrr to cosrr Cong Purw o.i)o 2,477.00 1.639.CKI 3.183.02 3.71XI.tX) o.IN) 3.700.IX) 484.45 21.83 699.83 1.464.IKJ 923.33 484.45 21.83 6W.83 1.464.1N) 0.00 0.00 o.i)o 923J3 0.00 96.72 0.00 557.26 124.53 616.60 10,906.03 53.45 1.834.96 0.00 20.000.00 655.18 0.00 0.00 655.18 778.21 29.643.95 167.12 l.V)9.96 o.(K) 778.21 29,643.95 167.12 1,899.96 10.O(K).00 iO,(KM).00 103 0.00 o.oo 0.00 0.00 0.00 10.000.i)o 0.00 Total P4ym¢ttts 61752.77 39,OiU5 11)AY6&62 7S219.54 li
HamilttiD Gi1rnr artd Iybitshill P*rish Churi SC 011571 to Aecoullts At Deeember 31$¢ Decethbtr 21)24 5 Minister's Stlp¢Dd All Church of Sc18nd congrc8ations L¥MJtrilxLte tothe Nelial Stid Fund which bears the c(x%ts of all ministers stiPdS and employ&s CtribUt1(A)S to natial insurant¢, pension. hcwsing and loan fund. Ministers stipends are paid in accord with the natiolhal stipend scale which is r¢18t¢d to year5 of service. 2025 the minimum stipthd w&% £31.642 risingto£38.884 in thc 5th and SubwueLtye5. S Collerttons for third w¢i¢s Unicef 250.IKI 262. 3(Kl. 262.CKJ 300.(] Water Aid Kilbrydc Htsspiee Defibrillators Dr Bamardo's Salvation Amly Alth¢imer Scotland Baby Ilank 240.00 150.CKI 200.00 150.00 1190.(K) 1464. 12
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 REVENUE ACCOUNT Balance /C/Fwd Income Fund Dividend Growth Fund Dividend Revenue Account Interest Capital Account Interest Deposit Fund Interest Admin Cost 53,133.49 3,183.60 2,023.38 2,690.75 0.00 916.68 477.02 61.470.88 46,625.38 2,204.50 1,401.96 1,652.31 1,229.81 302.00 -282.47 53,133.49 CAprrAL ACCOUNT Credit Balances at 31 December at cost (26781 units) Interest in Consolidated Fabric Fund Transfer to Revenue Account 0.00 0.00 0.00 0.00 26,781.00 781.02 -27,562.02 0.00 Market Value of Balan¢es at 31 Deeember Chuwh of Scotland Consolidation Fabric Fund 26781 0.00 0.00 Consolidated Fabric Fund at Cost Credil 13alance at 31 December Growth Fund (14.988 units) Income Fund (5.306 units) Deposit Fund 60.475.43 57,747.48 17,662.76 60,475.43 57,747.48 17,662.76 Closing Balance 135,885.67 135,885.67 Market Values at 31st December Growth Fund (14,988 units) Income Fund (5,306 units) Deposit Fund 95,623.44 58,68436 17.662.76 171.970.56 87J80.04 58,153.76 17,662.76 163,196.56 Total Investments at Cost Totsl Investments at Market Value 197J56.55 233.441.44 13 189,019.16 216J29.96