HOLYTOWN PARISH CHURCH OF SCOTLAND CHARITY NUMBER SC012888 -oOo--- CONGREGATIONAL ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 -_00(--
Charity Name.. Holytown Parish Church of Scotland Charity Registration Number". SC012888 Congregation Reference No: 171124 ContactAddress", Trustees.. Interim Moderator -. Principal Office-Bearers'. Inde end8nt Ex li Bankers.. Virgin Money. 43 HamiRon Road, Motherwell, ML130D
Holytown Parish Church Annual Report 2024 Introduction This year we as a Church and as a community continued to face somé challenging times. Discussions are still ongoing regarding the plan to reduce the number of Church buildings which was submltted by the Presbytery Mission Planning Group and subsequently rejected by Forth Valley and Clydesdale Presbytery. An appeal was submitted to The General Trustees in Edinburgh which has resulted In them setting up a Mission Plan Review Panel in Decembor 2024. We await their d8clslon, We Irust you will ke&p these issues and the people dealing With them in your thoughts and prayers. Wo wntinue to reach out to as many people as possible in our community through our Thought for the Day messa e which is on our website and sent out by email three times a week. Ouf Session Clerk and one of our Wrangholm friends prepar8 the message on alternative weeks. A local resIdenth0 seNes al 8 Church in Glasgow, approached us to hold an event In the Church Hall to bring her neighbours together through holding a 'HaNest° inspired lebratiOn. We induded details of the Holytown HaNest event on our website and invitsd people to join us for a light snack and refShMentS and to donate food items to support the less fortunate in our community. Th8 donations were included with items from our own Harvest Thanksgiving Servic& the following day and were handed over to the Salvatlon Army for dtstribution. It was good to share this time of giving and fellowship with our friends and neighbours. In June we were dellghted to welcome the Moderator of the General Assembly, to conduct our service of worship and Holy Communion. An invitation was issued to all n8ighbouring Churches to join with us in fellowshlp and share a light lunch in the Church Hall. Shaw is originally from Holytown where four generations of his fami have senied this church.one of hig themes for the year is °Building together which reflects his roots here in Holytown where his family had their own building company. Shaw'8 glft to the Congregats'on is a tile which has been framed and can be seen above the baptismal font. Sadly three stalwarts of our congregation passed away this year and their absence continues to be deeply felt. All three served their Church and God with faith and dedication. was our Senior Elder and had achieved over 50 years s8rvice as an e5der. He was part of Finan Team and was ay8 available with Som8 wise words when needed. planted the bulbs at the entranc8 to the Church Hall and each sprlng we have a constant reminder of her love of plants. She could always be relied upon if there was a social athering- the tea trolley would be set up In no timel held almost every position in the Church apart from Ministerl Sunday 00 uperintendent, Magazina editor, Organist, Treasurer. Clerk to the Board. Clerk for vacancy committees, Officer in the Girls Guildry which became th8 Glrls Brigade, Church Elder, and wrote several books on Holytown Parish Church, It was frtting that at her funeral, the minister and fwe of the pall bearers were former pupils of her Sunday School classes. On a more po8ltive nots, we had four new elder5 inducted
ere welcorned additions to the Kirk Session. Our Interim Moderato South Wishaw Parish Church and Locum tenens continue lo rovide spiritual guidance during 2024. We would like to pass on our I an sto or their SLlPPOrt and assistance as we realise how fortunate we are to have someone In our pulpit every week during these uncertain ts'mes. Our Organisations continu8 their good work with both young and old. The Guild meel on a Monday afternoon, Boys Brigade on a Monday evening. Numbers remain constant for both Organisations and is a teslament to the commitment of all the leaders involved to provide, nurture and enjoy Christian fellowship. Sadly our Girls Brigade Company was disbanded in September due to change of circumstances and commitments for the Officer8, With decomissioning taking place during the Thanksgiving Service held in October. The Girls Guildry was established in Holytown in1938, then became the Girls Brigade in 1965 providing fun, friendship, fèllowship and spiritual guidan to enable girls of all ages to live up to their motto to "Seek. Serve and Follow Chrisv, for over 80 years. Vision Group No further action has been taken regarding renovations. Financial Review We Continued to meet our financial obligations to the National Church through 10 monthly payments to Edinburgh and also meet our commitments to Présbytery through one annual payment. Our payments exceeded our income as a result of several factors whith has resulted in a defecit for the year. Income £67533, Payments £70672, Defecit £3139. Income from Freewill Offerings and Slandlng Orders has reduced. One of our gas contracts was renewed and prices are a lot higher than Ihe previous contr8ct.our Locum costs increased, Garden maintenance increased due to storm damage, Our Hall Let incoma increased slightly but will improve in 2025 with a new group using the Hall four times per week. Due to the reduced income we had to supplement our funds with transfer of £4000 from the Investors Trust Fund. Our funds ar8 being depleted and an increase In giving 18 neSSary in order to fulfil all our obligations for 2025. No Stewardship Campaign has been discussed or organised pending the outGome of fvture closures in Forth Valley & Clydesdale Presbytery. Susan Reid Treasurer Reserva8 Policy It is the Trustses policy to be ever mindful of the need to set aside Reserves whenever Ihis is possible so that any special needs which may aris8. can be met. The Current figure set aside is £2589.00. Statement of Trustses, Re8pon8ibilih'es The members of the Kirk SessionlFinance Group must prepare flnancial statements which glve sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Krrk SessionlFinance Group are responsible for keeping proper accounting records which on request, must reflect the financial situation at
that tlme. This must be done to ensure that the financial statements comply with the Charith'es and Trustee Investment {Scotland) Act 2005, The Charitigs Accounts {Scotland) Regulations 2006 and the Rogulations Anent Congregational Finan approved by tha GeneralAssembly of the Church of Scotland in 2007. They are also responsible forthe safeguarding of the assets of the Church and must lake responsible steps for the pr8vention and or detection of fraud or other irregularities. Approved by th8 Trustees and signed on their behalf
Trustees, Annual Report Year ended 31" December 2024 Structures. Governance and Management Goveming Document The Church is administered in accordance with the terms of the Unttary Constitution. Recruitment and Appointment of,Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The Interim Minister and Locum Tenens were appointed by the Presbytery of Hamilton(now the Presbytery of Forth Valley and Clydesdale)- Organisational Structure The Kirk Session which meets at least six times a year is responsible for spiritual affairs within the church. Certain responsibilities are delegated to the Fabric and the Finance Committees. 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 the ordInanS of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in varrous ecumenical bodies in Scotland and beyond. Services of Worship are held at 10.00 am each Sunday and on Communion Sundays (4 per year). The Boys, Brigade meets on Monday evenings and the Guild on Monday aftemoons.
Independent Examinor's Report to the Trustees of Hotytown Parlsh Church of Scotland I report on the accounts of the tharily for the year ended 31 December 2024 which are set out on pages 2 to 7. Respectlve responsibilitles of trustegs and examiner The charity's trustees are resFonsible for the preparation of the accounts in acconIan Mth the terms of the Charilies and Trustee Investment (Scollandl Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The chaiity trustees consider that the audit requiremenl of Regulalion 10{11(dl of the 2006 Accounts Regulations does not apply It is my responsibility to examine the accounts as required under Section 44(1}{c) of the Act and to stste whether particular matter$ have come lo my atlenlion. Basis of independent 8xaminer'3 Statement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of thé aCcuntIng records kept by the chariiy and a comparisc of the accounts presented with those records. It also includes consideralion of any unusud items or disclosures in the accounts. and seeks explanations from Ihe trustees ojncerning any such matters. The PradureS undertaken do nol provide all the evidence Ihat would be required in an audit, and consequently I do rK)t express an audit opinion on the view given by the aunts. Independent oxaminor's statement In the course of my examinalion, no ma£ter has come lo my atienlion which gives me reasonable cause to believe that in any rnaterial respect the requirements". lo keep accounting records In aordantt with Section 44{1){a) of the 2005 Act and R8gulalion 4 of the 2006 AountS R&Julations to prepare a¢¢Xsunts which accord wlth the accounling records and comply wilh Regulation 9 of Ihe 2008 Accounts Regulations to which, In my oplnion. attention should be drawn in order to enable a proper understsnding of the accounls lo be reached. DA TE:
HOLYTOWN PARISH CHURCH OF SCOTLAND RECEIPTS AND PAYMENTS YEAR ENDED 31 DECEMBER 2024 Unr@slricled Funds 2024 Restricted Endowmenf Funds Funds 2024 2024 Tolal 2024 Total 2023 Note Donations Bank and deposit inleresl The Guild Sunday School 38,833 38,833 38,371 172 1.160 805 1,023 1.160 736 1.324 The Boys Brigade Consolidated Fabric Fund 60 60 7,550 40 7,363 7,550 47,715 4,506 12,240 670 1.491 865 48,626 4,506 12,240 670 1,491 47,835 4,724 6,185 350 101 Hall let Manse let Income.. Fun8rals elc EleclriclGas refunds 66,822 46 67,533 59,195 ments Cost of generating funds Governance costs Charitable activities Maintenance The Guild Sunday School Consolidat8d Fabric FL¢nd 120 100 59,875 3316 733 120 1(X) 59,875 3,31 733 81 100 54,053 2,284 1,301 210 7,602 6,528 6,528 70,672 70,672 65,831 Excess of Ipaymenls over roc91pls)Irec8ipls over payments before transfers Transfers {4,050) 4,000 865 14,0001 46 {3,139) 16,436) Excess of Ipaymenls over rec6iptsllreceipls over payments 150) 13,1351 46 13,139) 16,4361
HOLYTOVVN PARISH CHURCH OF SCOTLAND STATEMENT OF BALANCES AT 31 DECEMBER 2024 UnreStd Funds 2024 Restricted Endown>ent Funds Funds 2024 2024 rotal 2024 Tot* 2023 INole 21 Bank and da ances Balanc£$ brought fomard 10,647 18,818 878 30.343 36,779 Movement in aer (Excess of payments over Receipt8llExcess of receipts over payments (501 46 (3.1391 16,4361 Bank and deposil balances cled fon#ar¢J 10,59T ¥24 27,204 30,343 The ac¢ounts w8re approved by the Kirk Session and Financial Board on ..............k., 2oZS For and on bahalf of the Klrk SessOn and Financial Boarcl
HOLYTOWN PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS AT 31 DECEMBER 2024 TruslÈe remuneration and rolalod part Irat75fer5 Locum Minislerfs expenses of £11,463.69 Honorariums." £Nil No Sl8wardship campaign has been held or discussed pending the outcome of our request for review lo the General Council Trusteès. Wg await the decision of the Mission Plan Review Panel which was appoin18d in D8C8mb8r 2024. Movement in fUS At l January 2024 At 31 December 2Q24 Receipts Paym&nts Transfers Unrestricted General fund Designated lund$.' Sunday School The Guild 340 Consoliclaled FatlC Fund 2,637 7,670 55,434 63,411 4,000 3,693 1,160 10,028 733 6,528 767 6,137 10,647 66,822 70,672 4,000 10,597 Restricted funds Designated fld$.. Fabric Res8rv8 SLsnday School Hall fund Boys Brigade 13,736 2,460 463 1,015 1,144 652 129 24 14,0001 10,388 2,589 487 1,015 1,204 18,818 14.lJQX)} 15,683 Endowmanl funds Legacy furKf 878 46 924 Totals 30,343 67,533 70,672 27,204
HOLYTOWN PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS AT 310ECEMBER 2024 Movement u) funds Iconlinu8dl Pur oses of ated funds Fabric Fund.. The Trustees ara considering ways in which our facilities in th8 Hall Can be improved. This, wg believe, will be beneficial lo the congregation as a whole. Reserv8 Fund., The Trustees sot aside funds whrch can be us¢d when other funds 8re l(M or for a specific purpose. Sunday School.. This fund is run by the Sunday School staff with oversight from ihe TrQik Session. The Guild_. Th8 ¢ommi118e runs the day lo day affairs of tho Guild. Much of th8 money raisad is donalad lo the church bul were it eV8r nesSary The Guild woufd assist the church to mé&1 ils commitments for the year. Pur oses of Reslricled fun Hall Fund. Discussions are still ongoing with regard lo using this money so that the item purchas8d ts going lo be a worthwhile ass8t lo the fa¢ililies in the Hall. Pur oses of Endowment funds The Legacy Fund consists of three capital amounts, namely.. The John Shearer Legacy The Margaret Sym Bequest The Robertson B8nevolenl Fund £200 £45 £ic three 18gacies were b&quealhed lo the church by fomier members. These capital sums musl remain inlacl bul th@ inl8resl may be used lo help the poor and needy. Analysis of donations Unreslricted Funds Restricted Funds Total 2024 Total 2023 FWO Scheme Inon Gift Aid) Gift Aid donations Tax rècovered on Gift Aid donations Ordinary offerings Othèr donations 3,524 19,315 7,877 2,114 6,003 3,524 19,315 7,877 2,114 6,003 5,079 21,201 5,275 1.898 4,918 38,833 38,833 38.371 Note.. No donallons were r1Ved fly the Endowment Funds.
HOLYTOWN PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS AT 31 DECEMBER 2024 Analysis of payments Unreslricted Funds Restricted Funds Total 2024 Total 2023 Cost DI 8neralin FWO &nvelopes funds 120 120 81 120 120 81 GovemarKe Costs Accounts Fee 100 100 11X> 100 100 100 Charitable a¢lNi Giving lo Grow Presbytery dues Lo¢um Ministe¢s &xpen$e$ Locum Ministor Fabric repair and maintenance Heat and liqht Insurance Printing and stationery repairs Advent expens8slChristmas traes Gifts Travel costs W8bsile renewal Tel8phonelBroadband (Church & hall) TelephonelBroadband Imansel Garden maintenance Cleaning costs Charities Organist f The Guild Sunday School Cons. Fabric Fund-Admin Fee Con5, Fabric Fund -property costs 15,522 720 634 10,829 3.316 16,398 S,321 15,522 720 634 10,829 3,316 16,398 6,321 16,560 739 612 7,792 1.6[ 16,860 3,664 124 140 120 230 120 230 100 247 1,077 247 1,077 1,597 146 678 3,119 200 2,500 1,301 210 239 7.363 1.75) 3,477 1,750 3.477 2,450 733 2,450 733 1,362 5,166 1.362 5,166 70,452 70,452 65,450 Total Payments 70,672 70,672 65,631 Note.. There wer8 no payments from the Endowment Funds, namety the Legacy Fund.
'} r ved+ rr¢iTiQr+ C¥Vo'R¢Ji4 OF oCOTlrtl4D NOTES TO THE ACCOUNTS AT 31 DECEMBER 2024 MiThistft¢s Slip8nd All Church of Scotland congrogalions ¢onlribule lo the National Stipend FLnd whKh bears the costs of all ministers, sliponds and $mploye¢s contributions for national insurance, pansion and housing and ban fund. Ministers, stipends aro paid in accordanco with the national stipènd scale, which is rolaled lo years of service. For the under review the minimum stipend was £31.642 and the maximum Collections for Third Partl8S 2024 2023 Aid Basic food bank GC Events Hrjlylown Sl Andrews Hospice 200 2eo
CONGREGATIONAL ORGANISATIONS 2024 The Guil Cash in Bank Cash in Hand Capilalion lees Bring & 8uy Colleotlon Donatlon 318.14 22.58 1.00 116.00 833.70 20.00 Capitation fees Gatering Syllabus printing Church fkiwers Speakers Cash in Bank Cash in Hand 285.C 62.52 20.00 eo.00 305.65 765.27 nda School Inv Balantse 1 January 2024 Interest 462.OD 24.15 15 Bala 31 December 2024 £486.15 Th Opening b81ance Cash in hand Donation Collections 2380.70 9.95 150.00 76.20 Ten Pin Bowllng Gifts Easter eggs OVD night M8da18 Cash in Bank Cash in hd 190.95 40.50 24.00 86.00 24.50 2240.75 30.1 s, Bri estme Balance 1 January 2024 Interest 1144,23 Balan 31 Oecemb6r 2024 1204.04 £12 £12 rls. Br 8alance broLKJht lOard Collectlons Donatn$ Inl8rgSt Balance in CoUnt ca$h8d Cash withjrawn from account 1494.10 245.00 425.00 7.75 2.14 121.Q4 Annual fee3 980.00 Badg88 68.88 Easter eggs 127.50 Giftsllast night activitie5 582.89 Bowling outing8 308.50 Donation to Wishaw Neonalal 227.26 Unil Cash in Bank Cash wi hand 0.00 O.OD £2295.03 £ 2295.03 Audited and found cowect 7. January 2tf25
GENERAL FUND BUDGET ACTUAL 2024 BUDGET 2025 INC Offerings 3524 19315 7877 2114 FWO Scheme (Non Gift Aid} Gift Aid donations Tax on Gift A¢d Ordinary offerings Donation Days elc 3800 19500 5200 2200 15 32200 367 Other Ordinary Income Contributions from Congregational Organisations The Guild Weddings, Funerals, Baptisms Hall letslmanse let 300 400 26000 267CIQ 870 74 TOTAL ORDINARY GENERAL INCOME 58900 EXPENDITURE National Ministy and Mission and wider work Ministry and Mission althation Presbytery dues 15522 26629 777 40 16242 Local staffing costs 11 Lo¢umllnterlm Ministevs exp8n5e5 11 Bulldlng Costs 18397 3937 HeatSng and lighting Insuiance Council Tax 17000 3915 20334 48039 Carried Iaid 59821 GENERAL FUND BUDG
ACTUAL 2024 BUDGET 2025 48039 Brought fOard 59821 Olh8r local costs 120 FWO envelopes PrintinglStab'onerylCopi8r Advent expens8S Gifislcertificates TelephonelBroadband Hall Cleaning fees Garden Maintenance Auditors fee 120 250 loo so 1200 3500 1000 00 632 120 330 1077 3477 1750 5501 TOTAL GENERAL FUND EXPENDITURE 55783 013 77 TOTAL ORDINARY GENERAL INCOME TOTAL ORDINARY GENERAL EXPENDITURE 58900