The Church of Scotland
Motherwell St. Mary's Parish Church of Scotland
Report of the Trustees
and
Financial Statements for the Year Ended 31 December 2024
Congregation No: 171135
Charity No: SC012233
Page 1
Reference and Administrative Information
Charity Name: Motherwell St. Mary's Parish Church of Scotland Charity Registration Number: SC012233 Congregation Reference No: 171135 Contact Address: The Church Office Avon Street Motherwell ML1 3AB
Trustees
Independent Examiner
Bankers
Royal Bank of Scotland plc 62 Hamilton Road Motherwell ML1 3DA
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Trustees’ Annual Report Motherwell St. Mary's Parish Church of Scotland
Structure, Governance and Management
Governing Document
The congregation is a registered charity, number SC012233 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Kirk Session is chaired by the minister and meets five times in a year. Certain responsibilities are delegated to the Finance and Property Team as appropriate.
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Trustees’ Annual Report (cont) Year ended 31 December 2024
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Regular Sunday worship is our raison d’etre: responding to the spiritual and pastoral needs of the congregation and of the parish we serve is our mission. The life of St Mary’s is many sided and wide ranging: youth organisations of differing types cater for children from age a few months to the teenage years, adult organisations offer the opportunity for friendship, fellowship, training and learning. Particular agencies provide support for young children and families, for older and housebound folk in their own homes. Every home in our parish receives information about the work of the church and regular invitations to share its activities.
While recognising the financial need of the congregation, we like to support local, national and international charities. Money was raised for a number of such causes as set out in the notes to the accounts. In light of the increase of a cashless society, facilities were also made available to the congregation to contribute to some other benevolent and charitable purposes through Just Giving.
Achievements and Performance
The ongoing day to day work of the Congregation started the year under the guidance of our interim moderator due to the absence of our minister the on "fit leave". We were delighted to welcome lder back on a phased return in the early part of the year with a subsequent full return. We would like to than for his Service as interim moderator and we would also like to thank and who undertook the majority of the preaching duties and provided other pastoral support during absence.
In the early part of the year retired from her role as Church Secretary after more than 20 years. The congregation was delighted to make a presentation to to express their thanks for the significant contribution she had made.
In April the Congregational Board launched a Fabric Improvement Appeal to raise funds to pay for a new Boiler and Heating system in the Sanctuary and the church buildings, as well as other urgent work and upgrades.
All our organisations continued to thrive and it was good to see members old and new enjoying their activities. We continued to stream worship on a Sunday for those unable to attend in person.
On Sunday 27 October the Congregation voted unanimously to switch to the Church of Scotland Unitary Constitution and the new constitution took effect from 20 December.
The Kirk Session recognise the significant and sustained commitment from the Office Bearers and Congregation as they continue to ensure the financial stability of the charity. Page 4
Trustees’ Annual Report (cont) Year ended 31 December 2024
Financial Review
Our financial structure continues to be sound although our membership is falling. Fewer people are contributing more.
2024 presented some financial challenges. However a concerted effort by members and careful control of costs ensured the following outcomes for the year:
-
Free Will Offerings (Non Gift Aid) decreased by £2,400 – an decrease of 9.1%.
-
Free Will Offerings (Gift Aid) increased by £4,635 – an increase of 5.4%.
-
Gift Aid Tax Recovered increased by £1,363 – an increase of 6.1%
-
Open plate decreased by £46 – a decrease of 1.4%.
-
In 2024, we raised £197,176 as against £161,022 in 2023 – an increase of £36,154 (22.4%). The vast majority of this increase relates to the Fabric Improvement appeal launched in May to assist with the costs of replacing the heating system in the church buildings and other inmprovements to the church buildings.
-
Once again the majority of donations were made through the Gift Aid Scheme with the tax recovered totalling £23,577
-
Expenditure increased from £163,889 in 2023 to £210,646 in 2024 representing an increase of 28.5% for the year. This increase was largely attributable to funds from the designated reserve fund being spent on making improvements to the Avon Hall floor and windows in the church building, although there was also a significant increase in the costs of gas and electricity.
-
Giving to Grow contributions of £80,807 (£81,648 – 2023) were paid in full during the year. The 2025 contribution is being paid in 9 equal instalments and will be paid in full during the current financial year.
Reserves Policy
It is the Trustees’ policy to hold reserves of approximately twelve months expenditure including designated funds. At the year end the Church held unrestricted cash funds of £69,876 of which £4,370 had been designated for Fabric Fund, £5,006 for Guild Fund, £213 for Junior Church Fund and £42,760 for Reserve Fund. The remaining balance of £17,527 represents approximately one and a half months' expenditure and while this is lower than would normally be expected the Trustees are happy with the total overall reserves.
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Trustees’ Annual Report (cont) Year ended 31 December 2024
Statement of Trustees' Responsibilities
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Date: 25 May 2025
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Independent Examiner's Report lo the Trustees of Motherwell St. Mary's Parish Church Motherwell Si. Mary's Parish Church of Sc(*land Respective re5pon5ibilitles of trnstees and examiner The chariiy'.% tStee5 are responsible for Ihe preparation of the accounts in accordance with the lern]s of the Charities and Trustee Invesimeni IScotlaTtd) Act 21Xy5 and the Cl)arities Accounts (Scotland) Regulation5 21M)6. The charit). trustee5 consider ihai ihe audit requirement of Regulalion 10(1) (d) of Ihe Accounis Regulation5 does not apply. Ti is my $t)nsibIlitY tn exarnine the accnunr% as required under .seclion 44(1) (c) of thc A¢t and to statc whcthcr particular h&ve come to my 4tt¢ntion. B&sis 01 independent examiner's statement An examination is carried out in accordance with Regulation I l of the Charitie5 Accounts (Scotland) Regulations 20(. An examinalioT] includes a reVIe of the accounting recor(Ls kepi by the charii). and a coMp150n of the accounts prc5cntcd with those records. I( also includes consideration of any unusual iteTllS or disclosures in Ihe accounis, and seeks explanallS frorn the (Tusiees LunLerniDg anv suLh matiers. The predureS undertaken do noi proi'ide all ihe ¢i'idence thal would be required in an audit. and Lc)n%equenily I do noi express an audit q)inion on the view given by the accounts. Independenl examlner's statement In the course of my examination, no matter has corne 10 m> attention 'hich gives me llSonable cause io believe that in anv material respect Ihe requirernents.. io keep accounling recor in accorde with Seciion 44 (1)la) of the g(K)5 Acl and Regulation 4 of the 21JJ6 Accounts Regulations. and 10 Eyepare accounis which accord wilh Ihe accounung records and comply with Regulation 9 of the 20(h5 Accounis Regulaiions hai'e nol been rnei. or to which, in rny opinion. attention should be drawn in order lo enable a Fyoper understanding of the accounis 10 be re<LLhcd. Pa8e 7
Motherwell St. Mary's Parish Church of Scotland Receipts and Payments Account Year ended 31 December 2024
| Receipts Note Donations 3 Legacies Activities for Generating Funds Bank & Deposit interest Investment income Rental of premises Sale of assets Sale of investments Grants Receipts from General Trustees Other Receipts Total Receipts Payments 4 Costs of generating funds Charitable activities Governance costs Total Payments Transfers Excess of Receipts over Payments for the year before transfers Excess of Receipts over Payments for the year |
Unrestricted Funds 2024 £ 152,814 - - 1,505 - 154,319 7,420 - - - - 2,202 163,941 709 209,817 120 210,646 46,705) ( - 46,705) ( |
Restricted Funds 2024 £ 26,431 - 6,707 97 - 33,235 - - - - - - 33,235 - - - - 33,235 - 33,235 |
Endowment Funds 2024 £ - - - - - - - - - - - - - - - - - - - - |
Total 2024 £ 179,245 - 6,707 1,602 - 187,554 7,420 - - - - 2,202 197,176 709 209,817 120 210,646 13,470) ( - 13,470) ( |
Total 2023 £ 146,577 5,000 - 1,387 - |
|---|---|---|---|---|---|
| 152,964 5,526 - - - - 2,532 |
|||||
| 161,022 | |||||
| 559 162,710 120 |
|||||
| 163,389 | |||||
| 2,367) ( - |
|||||
| 2,367) ( |
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Motherwell St. Mary's Parish Church of Scotland Statement of Balances At 31 December 2024
| Unrestricted Funds 2024 Note £ Bank & Deposit Balances Bank & deposit balances brought forward 116,581 Movement in year: Excess of Receipts over Payments for the year 46,705) ( Bank & deposit balances carried forward 69,876 Investments at market value - Assets 1,890 Liabilities Cost of repair not yet billed - Gift Aid Receivable |
Restricted Funds 2024 £ - 33,235 33,235 - 4,721 - |
Endowment Funds 2024 £ - - - - - - |
Total 2024 £ 116,581 13,470) ( 103,111 - 1,890 - |
Total 2023 £ 118,948 2,367) ( |
|---|---|---|---|---|
| 116,581 | ||||
| - | ||||
| 1,882 | ||||
| - |
The accounts were approved by the trustees on 12 March 2025 and signed on their behalf by:
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Motherwell St. Mary's Parish Church of Scotland Statement of Balances
Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
who is a member of the Kirk Session received £1,378 (2023 - £5,329) as Church Secretary. who is a member of the Kirk Session received £16,363 (2023 - £15,488) as Church Officer. who is a member of the Kirk Session received £7,684 (2023 - £7,318) as Church Organist.
,
who is related to trustees received £3,217 (2023 - £0) as Church Administrator. Minister’s travel expenses for the year paid to the Calder amounted to £1,161 (2023 - £1,145) and Council Tax payments in respect of the Manse amounted to £3,489 (2023 – £3,408)
No trustee or related party to a trustee received any personal benefit from a contract or transaction entered into during the year (2023 - none).
During the year donations from trustees to the charity totalled £52,028 (2023 £46,036).
2. Movements in Funds
| Unrestricted funds Designated Fabric Fund Designated Reserve Fund Designated Junior Church Fund Designated Guild Fund General Fund Restricted funds Fabric Improvement Fund Endowment funds None Total funds |
At 1 Jan 2024 £ 3,203 87,665 522 5,418 19,773 116,581 - - - 116,581 |
Receipts £ 46 2,117 462 6,540 154,776 163,941 33,235 33,235 - 197,176 |
Payments £ 679) ( 47,022) ( 771) ( 6,952) ( 155,222) ( 210,646) ( - - - 210,646) ( |
Transfers £ 1,800 - - - 1,800) ( - - - - - |
At 31 Dec 2024 £ 4,370 42,760 213 5,006 17,527 |
|---|---|---|---|---|---|
| 69,876 | |||||
| 33,235 | |||||
| 33,235 | |||||
| - | |||||
| 103,111 |
Purposes of Designated Funds
Fabric Fund – The Trustees have set aside funds for the maintenance of the Church property.
Reserve Fund – Legacies and bequests along with any surplus funds are held reserve to meet necessary, sometimes emergency requirements especially of a fabric nature
The Guild and Junior Church are organised under the auspices of the Kirk Session but have control of their own funds which pay for operational costs and can be distributed to other charities. They are overseen by the Trustees.
Purposes of Restricted Funds
Fabric Improvement Fund – This is a fund to assist with the cost of replacing the Boiler and Heating system in the Sanctuary and the church buildings, as well as other urgent work and upgrades .
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| 3. Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Other Offerings, Donations etc 4. Analysis of Payments Costs of generating funds Investment Managers’ fees Offering envelopes Charitable activities Ministries & Mission allocation Presbytery dues Voluntary Additional Stipend Minister’s expenses Ministerial Assistance Pulpit supply Other staffing costs Fabric repairs & maintenance Council Tax Heat and light Insurance Other building costs Church office expenses Manse Telephone Organ & music Printing, stationery and postage Guild Expenses Junior Chuch Expenses Other expenses |
Unrestricted Funds 2024 £ 25,004 90,529 23,577 3,178 10,526 152,814 - 709 709 81,648 2,616 - 1,161 - 1,890 34,006 50,440 3,489 12,236 5,301 - 1,307 696 - 2,412 6,592 771 4,891 209,456 |
Restricted Funds 2024 £ 5,996 18,885 - - 1,550 26,431 - - - - - - - - - - - - - - - - - - - - - - - |
Endowment Funds 2024 £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total 2024 £ 31,000 109,414 23,577 3,178 12,076 179,245 - 709 709 81,648 2,616 - 1,161 - 1,890 34,006 50,440 3,489 12,236 5,301 - 1,307 696 - 2,412 6,592 771 4,891 209,456 |
Total 2023 £ 26,404 85,894 22,214 3,224 8,841 |
|---|---|---|---|---|---|
| 146,577 | |||||
| - 550 |
|||||
| 550 | |||||
| 80,807 2,623 - 1,145 - 2,715 33,717 12,284 3,407 6,822 4,957 - 1,622 672 - 2,496 3,456 926 5,070 |
|||||
| 162,719 |
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Governance costs
Independent examiner’s fees 120 - - 120 120 Other payments Purchase of assets - - - - - Purchase of investments - - - - - - - - - -
5. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service.For the year under review the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years) £38,884.
| llections for Third Parties Christian Aid Motherwell Foodbank Reach Out The Basic Foodbank Motherwell Lanarkshire Cancer Care MAF UK (Flying for Life) St Andrews' Hospice DEC Syria & Turkey Appeal Erskine Hospital Alzheimers Scotland Mary's Meals DEC Ukraine Appeal |
2024 £ 536 499 234 100 100 100 1,569 |
2023 £ 1,064 100 670 550 421 100 100 40 |
|---|---|---|
| 3,045 |
6. Collections for Third Parties
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APPENDIX
| Motherwell St. Mary's Parish Church of Scotland | |
|---|---|
| FUNDS HELD ON BEHALF OF THE CONGREGATION | |
| BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES | |
| 2023 | 2024 |
| £ | £ |
| REVENUE ACCOUNT | |
| Credit Balance at 31 December 15,989 |
22,662 |
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