## **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 Page 2 **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. Page 3 **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. Page 5 **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** Page 6 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'.% t￿Stee5 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 coMp￿150n of the accounts prc5cntcd with those records. I( also includes consideration of any unusual iteTllS or disclosures in Ihe accounis, and seeks explanall￿S frorn the (Tusiees LunLerniDg anv suLh matiers. The pr￿edureS 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 accord￿￿e 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**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)**
**(**| Page 8 ## **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: Page 9 ## **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 . Page 10 |**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| Page 11 ## **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** Page 12 ## **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| Page 13