WISHAW ST MARK'S PARISH CHURCH OF SCOTLAND TRUSTEES, ANNUAL REPORT ACCOUNr Year ended 31 December 2023 Charity Registration Number SC 012529 Congregation Reference Number." 171160
Trustees, Annual Report and Receipt and payments Account Year Ended 31 December 2023. Reference and Adrninistrative Information. Charity Name: Wishaw St Mark's Parisb Church of Scotland Charity Registrntion Number: SC 0125?9 Congregation Referene¢ Number: 171160 Contacl Address: Trustees Principal Offlce Bearers Bankers: Royal Bank of Scotland 9¥ Mdin Street Wishaw ML2 7LU
Trustees, Annual Report and Receipt and payments Aeeount Year Ended 31 December 2023. Structure, Governance and Management Governing Document The Church is administered in accordance with the ternis of the Deed of Constitution (Model Constitution). RecruitmeDt and Appointment of Trustees leinbcrs of the Kirk Session and Coiigregational Board are charity tru5tCC3. Thc Kirk Sc55ion memEers are the Elders of the Church and are chosen from those members of the congregation who are considered to have the appropriate gifts and skills. The Minister, who is a member of the Kirk S¢ssion. is elected by the congregation and inducted by the Presbytery. The ('ongregational Board is appointed from within the congregation, and members of the congregation are invited to nominate individuals who are believed to have the skills and ¢onJmitment to contribute to ihe management atyairs of the Church. Board Members are then appointed at th¢ Stated Annual M¢¢ting and serY¢ for a period of three years after which they may seek re-election at tbe next Stated Annual Meeting. OrgAnisational Structure The Kirk Session which meets at least six times in a year is responsible for the spiritual affairs within the CE]urch and is chaired by the Minister, Int]M Moderator, or someone with the approval of the Minister or Inter1 Moderator. The Congregational Board is chaired by the MiT]ister. or Interim Moderator or person appointed by the board with the approval of the MinisteT or Interitn M(yJeratOT and meets at least six times in a Ihe Rev. carne to St Mark's in Dec 2021, as Interiln ModeratOT. He remained at St ut 2022 and left in February 2023. me Interim ModeTator in February 2023. Readers onducted worship in St Mark's until June 2023. bec8Jne Locum at St Mark's. In June 2023 Objectives and Activities The Church of Scotland is Trinitarian in doctrine, refornied 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 dury to bring religion to the people Én every parish in Scotland through a territorial ministry. It Co-operates With otheT Churches and various ¢cum¢ni¢al trx)dies in Scoiland and beyond. Public Worship in Wishaw St Mark's Parish Church of ScotlarEd is held every Sunday at 10.15am. It was our practice to observe the Sacrament of Holy Con]llLunioll on the last Sunday of ca¢b month. This plactice continued until our previous Minister moved to take up a position in Holland. Subsequent Interim Moderators who were also Ministers of Word and Sacrament gradually nLov¢d to the present practice of observing communion quarterly using the offices of visiting Clcrgy. Special seryices are held during the year to mark the Clll751ian calendar. For example, during easter our normal practice would be to hold an evening service every weeknight, Wednesday shared y¢aT about 7th St Adain's and Maundy Thursday year about Mqth Clelland Parish Church. Reslrictions during Covid prevented this happening, and the recent c105urc of our linked charge Cl¢Lland Parish Church, h&$ resulted in Easter Services being with other churches in our own area. This first venture in this forn)at was a good success and tbis will continue in 2024. Beyond that date this practice will greatly depend on the union fonned of our local churches. W¢ still have close ties with St Ai¢Jan's the local Roman Catholic Church. Sunday Worship is very much an inclusive service in as much as mcmber5 of the congrcgation are involvcd in prayer, scrtpture reading. and being part of or totally deliverin<¥ the'reflection" part of a service.
Worship involving youth organisations, for example BB Founder's Day, and Girl Guide Thinkin8 day include those organisation members taking part in the service. Wishaw St Mark's was creat¢d as a Church Extension Charge in the early 1960's to cater for a major housing development in Coltness. At the same time a Roman Catholic Parish Church, St Aidan's was built close by. The timing, proximity and willingness have meant that close spiritual ties have fornied between the two congregations. St Mark's is a seven day a week comrnunity Church, inclusive of the following activities. "Bite and Blether" meet on a Monday at lunch time, where a simple meal is served with ample opportunity to spend time socially. Many of the people attending this meal would have diificulty in walking or getting to the church and a pick-up and drop off service is provided. Into th¢ afternoon a Bible Study group Jneet in our small hall. Monday evening is Men's Fellowship night! They meet every Monday evening autumn through to spring the programme Can be as simple as meeting in fellowship. inviting speakers along, joining together with similar Fellowships from neighbouTing churches or games nights, typically carpet bowling. The highlight of this year was winning the Brogan Trophy, an outdoor bowling Competition played among other Church Fellowships in the area. Having won the award in 2023 we have the pleasure of hosting the competition again in 2024. Also, on Monday evenings we have one pack of both BrowThies and Rainbows meeting in OUT laTge hall. A second pack of Brownies meet on a Wednesday evening with a fLWther pack of Robins meeting every Tuesday evening. The pre-Brownie packs, Rainbows and Robins are very much geated towards allowing the young girls to come along and enjoy an evening of fun and games whilst interacting and developing sociat skills with their peers. The Brownies at their weekly meetings progress the Browi]ie Programme achieving interest badges, skill builders, and theme awards. Some girls also achieved their Bronze and Silver section awards with three girls gaining their Gold Award. Among the award achievements are lots of time for crafts, games and campfIre singing. They were also delighted to have a weekend pack holiday before the summer break to Vogrie House in Dalkeith, their fst weekend away since Covid! Girl Guide meet on a Wednesday evening working on multiple badge awards such as First Aid and Communications, and Guiding Traditions. Photography is one of the badges they can and do continue to follow at home. The Girls are also encouraged to plan nights with things that interest them such as a self-care night. games nights and walks through the community. Tuesday morning, we have line dancing. This is a venture sten]ming from a social group we started some time ago Called "Meet at St Mark's" It's now fitmly established in our calendar. Agat an opportunity to m¢¢t with the added benefit of exercise. The Guild have moved from their usual evening slot to the Tuesday afternoon. The roll is 33 ladies. Each meeting begins with devotions followed by various speakers on topical or Subjects related to the theme. During this Session they followed the third year of the theme New wine, New wineskin5" which is the fmal part of the Guild Strategy- Look forward in Faith. Contributions were made to the Guild projects. Wednesday morning, we have a Parent and Toddler Group meeting in our hall. Initially following Covid numbers were down. However, for 2023 there was a significant increase in attendance. There is a plentifill supply of toys for all with lots of opportunity for children to interact and get to know each other. There is certainly lots of time for the adults to chat and meet-up with one another. Highlights of the year are the parties. easteT egg hunts and the much applauded Santa visits. All children have lunch, and parents have the opportunity for coffee with their chats. Thursday afternoon we have a Fellowship group m¢¢t at St Mark's. this is open to all, however, mainly attended by ladies. Very much a community venttwe, with entertainment by speakers on a whole rang¢ of topical material with plenty of opportLmity for Chat and refreshments. Again, there are arrangements for those attending to get picked up and bTought along if they can't make it themselves. Thursday and Friday evenings are tak¢n over by the BB. The Junior Section do well with every boy Working thIough the achievement scheme to gain their badges.
The Junior Section bas completed in every Battalion competitio4 with every boy being part of at least one competition. Their programme is not just limited to competitions and badge work. During the year tbey visited the Lochgoilhead Scout Centre for a long weekend. Taking part in the outdoor adventure activities. Of great interest to the boys was a visit to Glasgow AiTPOrt where they had a guided tour of the British Ainvays maintenance hanger by the staff. Friday evening, we have both Anchor Boys and Company Section meeting in our ]lIS and spilling over into the church. Quite often we just don't have sufficient space and need to hire the facilities of the local school. Again, our BB Company has excelled, a measure of the Work by Officers 8J]d boys in gaining the distinction of winning the Battalion Trophy. On Friday mornings we host the Coltness Community Food Larder where foodstuffs are made available to families in need. This is not limited to food, also on offer are children's clothes, toys, and toiletries. Saturday mornings are spent gardening. ground nMintenance, and general property care by men]bers of the congregation. In the afternoon children are welcomed back into St Mark's giving the opportunity for a Badminton and a Model Club to be attended. The modelling club caters for all tastes in modelling and can range from ships to planes to trdins. Their efforts are exhibited at area events. Our car park continues to be a great benefit to the commulllty as it is used to allow safe dropoff and pick-up for the children of the lo1 Roman Catholic and Non-denominational primary schools. We are a chaTity and provide for and nurtUTe all the foregoing groups and their a¢tLVities, we very much look to the community. Finaneial Review: The Trustees of St Mark's b¢li¢v¢ that Christian stewardship is essential and encourages regular direct giving from its members, mostly through weekly offerings but also through standing orders. Regular offerings from members continue to decrease each year. with those in 2023 being £455 less than in 2022. Total income for 2023 was £64,722, a reduction of £3,303 from 2022 (£61,419). General fund income increased by £3,644 and fabric income increased by £464. Additionally, St Mark's had an Advent Appeal in December 2023, which resulted in additional income of £3,267. Expenditure totalled £59.411 for the yeaT, a Teduction of £10,722 from 202? mainly due to less spending on fabTi¢ and maintenance items. There was a surplus of £2,195 for tbe general fid in 2023. Reserves Policy: It is the Trustees, policy to hold reserves of approximately three months expenditure in its designated funds. At the yeaT-end, the ChuT¢h held unrestricted funds of £56,505. of which £25.218 has been designated for fabric purposes and £3.342 for other purpose5 (i.e. social and organisations). The general fund balance of £27.945 represents approximately five months general expenditure. The church holds no Testricted fid5 at the year-end. Statement of Trustees, Responsibilities: The members of the Congregational Board and Kirk Session must prepare fU]cIal statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of these Boards are collectively responsible for keeping proper
accounting records which, on request. must reflect tlL¢ fuwicial position of the Church at that time. This must b¢ done to ensure that the financial sLqtements comply with the Charitics and Tlltee Investment {S¢otland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Fin&nce approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the &Set5 of the Church and must take teasonable steps for the prevention an(Vor detection of fraud and other irregujarities. roved b the Trustees and si ed on their behalf. sion Clerk Date ..4i41,5 .%4t....
Wishaw St Mark's Parish Church of Scotland SC 012529 Report of the Independent Examiner Independent Examiner's Report to the Trustees of Wishaw Sl Mark's Parish Church of S¢otland I rep)rt on the accounts of the charity for the Ye ended 3 1st December 2023, whÉch set out on pages 6 to 11. Respective responsibilities of trustees and examiller The charity's tn]stees are responsible for the preparation of the accounts in accordance with the ternis of the ch1]eS ¢ind Trustee Investment (ScotlaThd) Act 2005 ¢md the Ch4witics Accounts. (Scotland) Rcgulations 2006. The charity trustees consider that the audit requirement of Regulation 10(I)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts lder section 44(1)(c) of the Act to state whether particular matters have come to my attentio Basis of independent examiner'y statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of th¢ accounling r¢coriLs kept by the charity and a comparison of the accounts presented with those records. It also includes ¢onsid¢ration of any unusual it¢ms or dis¢losur¢s in th¢ a¢counts and sccks cxplanations from the tNstees concerning any such matters. The procedures undertaken do not provide all the evidence that would be requia in an audit, and COE)scqucntly I do not Pr¢5S an audit opinion on thc vicw gtven by the accounts. Independent examiner'5 Statement In the course of my examinatton of the statement of account for the year ended 31 December 2023, no matter has come (o my attention. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 ot Ihe 2006 Regulations, and to prepare accounts which acLord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, OI to which, in my opinion, attention should be drawn irA order to enable a proper understanding Date: 21 March 2024
Wishaw St Mark's Parish Church of Scotland Recei tsandPa ments Account Year ended 31 December 2023 Unrestricted Restricted Funds Funds 2023 2023 Endowment Funds 2023 Total 2023 Total 2022 Recei Donations Legacies Activities for Generating Funds Contributions from hall Users Note 58,748 300 696 58,748 300 696 57.878 820 3,200 3,200 1.713 Bank and deposit interest Investment income 673 673 179 63,617 63.617 60.590 Rental of premises Sale of assets Sale of investments Grants Receipts from General Trustees Other receipts 1.105 1,105 829 Total recei t$ 64,722 64,722 61,419 tnents Cost of generating funds Charitable activities Governance costs Other Payments 381 381 59.030 924 69,209 59.030 Total Pa mertts 59,411 59,411 70,133 Excess of Receipts over Payments for the year before transfers 5,311 5.311 (8,714) Transfers Excess l (Deficit) of Receipts over Payments for the year 5?11 5Jll (8,714)
Wishaw St Mark's Parish Church of Scotland Statement of Balances At 31 December 2023 Unrestricted Funds 2023 Restricted Fund5 2023 Endowmettt Futtd8 2023 TotAI 2023 Total 2022 Note Ballk& De osit Balanees Bank & deposit balances brought fonvard 51.194 51,194 59.908 Movement in year: Excess of Receipts over panents for the year 5,311 5.311 (8.714) Bank & deposit balances affied fonvard 56505 56,505 51,194 Investments at market value Church of Scotland Investors Trust (cost £1998) 1.786 1,721 Assets Gift Aid Receivable 2.500 2.000 2.500 Liabilities (ias and electricity 600 600 600 600 400 400 Th¢ accounts were approved by the Kirk Session and Financial Board on 21 imarch 2024. For and on behalf of th¢ Kirk Session and Financial Board Session Clerk Treasurer
Wlshaw St Mark's Parish Chureb of S¢o¢land Notes to the Accounts l Trvstee Remuneration and Rel%ted Party Trallsactions During the year one trustee. received travel expenses of £107 for year ending 2023 . 2 Movements in Fulld$ AtlJan At31 De¢ 2023 Receipts Payments Transfers 2023 Unrestricted fullds General Fund 25,750 21,940 233 53,996 51.801 27.945 Fabric Fund 3.969 691 25.218 Benevolent Fund 233 Social Fund ioi 75 26 Guild 964 1,163 1,069 1.565 1.228 820 899 Thursday Club Bite & Bl¢ther (ARC) Robins 146 395 841 1,811 220 595 168 265 213 Fellowship BadTnintoll Club 155 283 358 80 881 1205 1.190 896 Meet at St Mark's 300 300 Parent and Toddler Group 15 907 917 51,194 64.722 59,411 56 Restricted funds: None Endowment funds: None Tolal fmllds 51,194 56 Pur of Desi ngt¢d Funds GeThernl Fund.. used by the Congregational Board for all general incorne and expenditure F*bric Fund.. funded through designated Fabric Fund offerings, bank and deposit interesl etc., and used by the Congregational Board for Fabric expenditure Benevolent Fund.. set up to enable th¢ minister to disburse small aOUnts to those in ne Social Fund: used by the social Committ¢¢ to run social and fundraising evellts, fided through proceeds from events Organisation fund$ are controlled by the committees of the individual organisations. all of whsch operate under the oversight of the Kirk Session. The organisation funds Cover the operational costs of each organisatiOD, and the Committees are responsible for raising the funds, and for maintaining accountingretords. Organisations may disburse surplus ndS by transfer to general congregational funds or to support other ctwities.
Unrestrieted Restricted Endowment Funds Funds Fullds 2023 Total 2023 Total 2022 2023 2023 3 Analysis of Other Ineome Donations for Sunday Teas Organisation income Line dancing 800 305 800 400 305 1,105 429 829 1,105 Unrestricted Res¢ricted Endowmettt Funds Funds Fullds 2023 2023 2023 Total 2023 Total 2022 4 Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax R¢cover¢d on Gift Aid Other offerings and donations Organisation offerings etc Weddings and fi]nerals 7,469 30,113 8.761 6,357 5,358 690 7.469 30.113 8.761 6.357 5,358 690 58.748 7.909 30,128 8,989 4.338 6.094 420 57,878 58.748 5 All*ly$is of Payments Costs of eneratin funds Fundraising costs Offering enveloFs 555 381 381 369 924 381 381 Charitable acttvities Giving to Grow (net) (see note 6) Presbytery dues Interim Moderator's expenses Pulpit supply Locum salary tA)cum trnvel expenses Other staffing costs Fabric repairs & maint¢nan¢e Council Tax (manse) Heating and lighting Insurance Other building costs oirice and administration costs Worship expenses Training, Olrtreach, etc Organisation operational costs Donations to other charities Other ¢xp¢nses 24,525 1,036 107 1,557 5,895 370 8,344 1,175 (66) 4.006 2,137 599 24,525 1.036 107 1,557 5,895 370 8,344 1,175 (66) 4,006 2,137 599 31.355 1,270 276 2.779 7,958 9.089 4,491 1.958 546 2,051 382 2,088 339 2,088 339 6.293 625 6.293 625 6.667 95 292 69,209 59,030 59,030 Governance Costs Indend¢nt examiner's fees Other a ments Purchose of 8ss¢ts and investments 59,411 59,411 70,133 io
Giving to Crow Contrlbutions The arrangements in place for remitting Giving to Grow contributions are payment by standing order over 10 months, February to November. Heritable Properti¢s Heritsble properties, consisting of the church, halls and manse, are vested in th¢ General Trustees of the Church of Scotland and are therefore not recorded in the accounts as assets of the congregation. Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministeis, stipends and employevs contributions for national insurance, pension and housing and loan fimd. Ministers, stipends are paid in accordance with the national stipend scale, whAch is related to years of service. For the year under review the minimum stipelld was £30,135 and the m&Yimum stipend (in the fifth and subsequent years) £37,032. 2023 2022 Collections for Third Partie8 Charities DEC Pakistan Appeal DEC Turkey and Syria DEC GazA and Israel 394 379 421 800 394 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2023 2022 Capital Account Credit Balances held at 31 December at Cost 52,795 47,270 52,795 45,545 Market Valu¢ of Balances at 31 December ReDlle Account CTedit Balance held at 31 December 12.327 9,957 Notes: l. The Church holds capital and revenue accounts with the Church of Scotland Trustees which relate to proceeds from the sale of the manse.