w￿fiaw Cam6usnetAan Par￿fi cAurcA of ScottanLI ffl]Ittn ULlillllllllliirÉ REPORT OF THE TRUSTEES AND RECEIPTS & PAYMENTS for the year ending 31st DECEMBER 2024 Charity No. SC013037 Congregation Reference 171155 Wishaiv Cambusnelhan North Parish Church of Scotland Trustees, Annual Re Year endf d 31 December 2024 The trnstees present the annual report and accounts for W'ishaw Cambusnethan North Parish Church of Scotland for the year ended 31 December 2024 RefereTree and Administrative Information Charity Name: Wi5haw Catnbusnethan North Parish chU￿h of Scotland Chariry Registrdiion Number.. SC013037 ConQ￿gatIon Reference ND-. Bankers Royal Bank of Scotland 62 Hamilton Road Motherwell MLI 3DA Page I Wishaw Cambusnethan North Parish Church of Scotland Trustees, Annual Re ort Year ended 31 December 2024 Structure Governv4nce ¥dnd Mana) eRnent Governin Document Wishaw, Cambusnethan North Parish Church of Scotland is administered in accordance with the ternis of the Deed of Constitution. Recruitment and A ointmtnt of Tru5tee5 Members of the Kirk Session are Ihe charity tiijstees. The Kirk Session members are the elders of the church and are hosen from those members of the church who are considered to have the appropriate gifts and skills. The minisier. who is a member of the Kirk Session, is elected by th¢ c()ngregation and inducted by Presb)t¢ry. Under th¢ Unsiary Constitution the Finance and Property ComTnitt¢¢s make re¢ommcT)dation% to the Kirk S¢ssion and r¢port back o actions that have been ctirried out on the recommendations. Or anisational Strueture Our Church Adopied Unitary Constitution in January 2020 and c¢rtain r¢sponsibililies are delegated to the Finance ComTnittee and the Property commillee as appropriate. These tommittees make recommendations The Kirk Session, which meets seven tim¢5 a year which is mode￿ed by the Inierim mOde￿Or and is responsible for spiritual affairs within ihe churth. b ectives Activilies The Church of Scoiland is Triniiarian in doctrine, Refom)ed in tradition and Pr¢sbJterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom ihroughout the world. As a natiollul Chur¢h, il acknowledges a distinctive eall and duty to bring the ordinances of religion to the people in every parish in Scotland through a territorial minisry. It co-operdtes with oth¢r Churchcs in various c¢umenical bodies in %cotland and beyond. We have one service of worship ea¢h week at I I.00am on Sundays. We also have the facility to Live Stream the service which was advantageous durin¥ lockdown. We have active Youth Organisaiions and can boasi a Boys, Brig?ade Company 15-18yts)- Brownie Pack (7-IOyrs),' Rainbow Group 15-7yrs),' and The Children's Church (4-11) during Sunday Service). Children's Church began in Augusi 2021 and we look forward to this veniure being an ongoing succtss in 2024. We also have an active Social Group who organise various swial events including our Cafe Church, themed aftemoon leas and fund raising. Our Outreach Group have organised events for our Christian Festivals and a Christmas Concert whiLh involves our Choir and Newmatns Band with the community and members from our neIgh￿lUring church coming along to enjoy a musical evening. For adults ihere is our Ladies Group- Friendship Club (for ihe over sixiiesl and a Walking Group which involves our neighbouring church and members of ihe community. We also hold a Café Church on Wednesday afternoons where members of the ¢ommunity cark come along and join with members of our church in fellowship. Our Prayer Group is called the Missing Link and offers prayers for people in our community as well as cburch Inembers who are in need of $￿pport by prnyer. This year we received a Grant of £2000 ￿ndIng which enabled us to fund events to Celebra￿ our 175 Anniversary. We also received an anonjinous donation of £16.360 which was specified for mi5sional w(Trrk which has allowed us to expand our outreach into the Community. We are a very active congregation with a ChoÉr who provtde concerts at oiher churches and care establishments as well as leading public worship. We are active in the Ecumenical Group- Wishaw Churches Together and are members of Forth Valley and Clydesdale Presbytery's Local Area Mission Committee (both group5 promote social and worship aclivities of whach we are a partl. Along with our neighbouring congregation a community venture called MADE4U IN ML2 is now well established and successful this has beeD fom)ed inio a Limited Company, has full time ¢mploye¢s and offers activities, care, counselling and support to yOLll)g people and familie5. Page 2 Wishaw Cambusnethan North Parish Church of Scotland Trustees, Annual Re ort Year ended 31 December 2024 A¢hiev¢m¢nt$ and Perfomance The activilies mentioned abov¢ are very su¢¢¢ssful and attract a number of Tnemb¢T5. Approximate numbers participating are as follows.. Friendship Club Walking Group Ladies Group Choir 28 22 16 20 Brownies Rainbow5 8(plu$ 3 5toff ) 2(plus 3 staffj Children's Church 5(plus 4 leaders) Missing Link Social Eventg Boy's Brigade 50 Anchor Sec(ion'. 6. Junior Section.'8. Co. Section.'5 Seniors." 2. Leaders-. 10 linc. Staff Sergeants ) Finaneial R¢vieiv Thc principal source of income is through the weekly giving of members by Weekly Free Will Offering Scheme {by envelope 55; by standing order 491 and Open Plate Ivariesl. There are 98 members using The QTift Akd Sch¢me. There has been a decreage in offertngs this year of £i,392 duc to a dccrcase due to libcrality Fund raising initiatives have now resumed 2nd we have seen Tnany of our usual events taking place once again. We have still, as a congregation, financial concerns regarding the large increase in running costs generally,. we have hom'ever compl¢tcd the in%tallarion of vision moniiors around the *)nctuary and these are used to enhance worship. Our Sound Systcm was upgraded io enable us 10 Livestream our Sunday services. Other fabric work of a tnainienance and repair nature have also been completed and all major works are now complete and recorded in previous r¢ports. Over the year we transferred £ l 0,000 frorn Jalncs Cjraham l.egacy to augment our General Fund to en%urc wc arc able io meei our Monthly commitments and £12,(M)O froTn our babric A¢¢outtt to Fabri¢ Account held for repairs (both held in 121 Georoe Street). Th¢ rcceipt% of £38,798.00 is made up of other receipts noted in the statement of balances and not %hown under ihe £65.049. The Fabric Account Balanc£ showm as £i8,11 l is madc up £2,409 held in our Fabric C￿￿ent A¢collnt and £35,702 held in our Fabric Account held in the Investors TTUSt 121 George Street. During the year donataons w¢re made to 500 Miles £421. Paul's Parcels £421, Erskille Hospital £150. Combat Stress £150, CHS8 £309. LanaTkshire Cancer Care £300, Living Well Foodbank £1 (M) and others See (Note 6 page 10) Reserve5 Poliei. It is the Trustees, polic). to hold reserve5 and these 8re princtpally associated with The Fabric and General Account, the Fabri¢ Fund and Rescrv¢ Accouni. At the year end the church held unrestricted funds of £165.173 of which £38,11 l is for Fabric £2,409 of which is held in our Fabric Current Account and the balance of £i5,702 held ai 121 George Sireei ar*d £3,781 for use of Church group5. The remaining balance L)f £123,281 set aside for concerns meniioned above. li could be considered that these reserves ar¢ higher than nornially expected. however the Trnstees are aware of the age of our premi5¢s and 5¢e it as prudeni to hold monies for future renewals and r¢pairs. CylViII 2 Grow Contributions "I"hese have been paid in full and are paid in ten equal paymcnts by slanding (Trrder. National Stewardshi Carn As a congregation we hdve Lompleted Stewardship of Ttme, Talents and Money however we coniinue to promote the Stewardship of Time and Talents on an ongoing basis and it is planned to have a CoT&gregational Financial recommiimenr in 2025 if circumstances allow. Page 3 Wishaiv Cambusnethan North Parish Church of Scotland Truslees, Annual Re Year ended 31 December 2024 Statement fjf Trnstee8' Re8 on$ibilitie$ Charity law requires the tnisiees to prepare financial statements for each financial yearwhich fhow a true and fair view af the stale of affaiN of the charity and its fithancial activities for thal period. In preparing those financial siaiemenis. Ihe trustees are required to.. s¢le¢i suitabl¢ accounting policies and then apply them consistently. Inake judg¢meTrtK and ¢Sti￿at¢S thai are rea50nablt and prudent: and prepare the financial stalemeDts on Ihe &Joing ¢(n¢¢rn basis unless ii is itsappropriate to presume ihat the charity will coniinue in (peratkonal exislence. The trusteL8 are respnnqible for keeping pm￿ accounting records which disclose with reasonable accuracy at any lime the Iinaneial ￿SItion ofthe Charity and io enable thetn to ensllre thai the financial statements comply with the Chdriiies dnd Trnstee Investment ISLoiland} Act '005 and ihe Chariiies Accounts (Scotland) Regul&tioi)% 21M)6. They dre also resp(Trnsible for safeguarding) Ihe assds of the charity and hence for taking reasonable steps for th¢ prevention and deieciion of fi3ud and oiher irregularities. ApprL)ved by ihe TTusie¥s un 18 M￿ch 2025 and signed on th¥ir behalf by: Pagt 4 Wishaw Cambusnethan North Parish Church of Scotland Inde endent Examiner's Re ort To the Trustees of Wishaw Cambusnethan North Parish Church of Scotlan I report on the acco￿ts of the Charty for the year ended 3 1st D¢￿mb¢r 2Q24 whi¢h are s¢t out on pages 6 tol I Respective rtspoTrsibilities of ¢rllslee5 examiner The charity's trustees are re4)onsible for the prepardtiffl of the accounts in ac¢ordance with the tern￿ of th¢ Charttie5 and Trustee Investment (Scotland) Aa 200$ and the Charilies Accounts {Scotland) Regulations 2006. The charitv trustees consider thai the audit requirement of Regulation 10(I) (a) to (cl of the Accounts ReEulations does not apply. It is my responsibility to examin¢ thr ac¢ounts &$ r¢quired und¢r section 44(11 1¢) of lh¢ A¢t and to state whether particular matters have come to my attention. Basis of l￿depe￿de*l cxaminer'5 Statement My examillation is carried out in a¢¢ord&nce with Regulatiffl I l of the ClwiÉies Accounts (Scotlandl R¢gulaiions 2006. An examination includes a review of th¢ a¢countinE records k¢pt by the ¢harity aTxI 4 Comparison of lh¢ a¢¢ollnts presented with those records. li also includes consideration of any unugual iiems or disclosures in the accounts, And Reeks explanations from the t￿￿teeS concerning any such rnatter5. The procedures undertaken do not provide all the evtdence that would be required in an audil and ¢onsequent]y I do not express an audkt opinion on the view given by the accounts. Independent examiner's statement In the COUTSe of my examination. no matter has Come ￿ my altention: whi¢h 8iv¢s me r¢asonabl¢ cause to believe that in material re$pe¢t the requiretn¢nts.' Lu keep acwuDiing T¢Lvrds in accordance with Se¢tlon 44 (1)la) of the 2(M)S Aa and Regulaiion 4 of the 2006 AccounTS Regulations; and • to pr¢pare accounts which a¢¢ord with the accounting records and compty with Regulation 8 of the 2￿6 Accounts Regulations have not been met. or to which. my opinion, attentloll sknuld be dtawn in 0￿¢[ to ¢nabl¢ a proper understhnding of the accounts to bc rexhed. ao.Jj 16]L)s1 Page 5 Wishaw Cambusnethan North Parish Church of Scotland Statement of Recei ts and Pa ments Year endin 31st December 2024 Unrestricted Re5tri¢ted Endowment Funds Funds Funds Total Total Nole 2024 2023 Recei Donations 897 18590 19,487 43.$50 1.642 10.896 4.602 80,177 2,452 46,942 1.682 9.800 5.048 65,924 Offerings Collection recovered on Gift Aid Donations Investmeni Income 43,550 1,642 10,896 4.602 61,587 18590 Rental of Hall 3.560 6,778 3,560 6,778 3,605 2,036 Outreach Pulpii Supply Council Tax Reba 7310 7310 HMRC JRS Receipts from 121 Investo]% Trust Other Receipts 15,000 38.798 12,341 12,341 Tolal Re¢¢1 ts 91,576 18590 110,166 125,36i ments Costs of generating fund$ Charitable activities Independent examiner's fee 165 104,740 70 165 110,729 70 180 94.071 70 5,989 Total Pa ments 104,975 624 110.964 94.321 Excess of Payments over Reeeipt$ for the year before transfers Transfers Excess of Payments over Re¢eipts after transfers -13,399 12601 -798 31,402 13 99 12.601 (798) 31,402 Pag¢ 6 Camhi?$ne*han North Pari4h C.hvrch of Scotland blatement oi Balances At 31 Dcc¢nJb¢r 2024 Utyrtsltkthl RfJ"ttkthJ Endowmeni Fitwl¥ FlE￿¢19 T¢Jtal Total 21124 ZO23 FuDds Re¢onciliation Cash in hank anLI in 31. F2.?3 17¥ ST2 i.p( 179.731 14¥.h96 Ex¢ess ol Pavments over ReceitA5 lor the yt (13J99) 12,601 17981 31,402 Cnalions Etc Invesimcni income 18590 18590 4. Analysis of Payments Co$ts of geDer#tillg fynds utlering env¢lopes 165 165 181 165 16) Ch#Tltible activities GiiirtLp 2 GrLTr P￿sh￿erV due5 MinisteT'% expens¢% Pulpit qupplv OihL'I sldifing c051s rabric ￿paIrS & tnaintetthntc Cuuncil T Heal and light In8urancL' 40.355 1,090 425 900 10.025 3,549 4,760 1,935 3.526 2,654 1.881 686 17.029 1,795 4,130 104,740 40,355 1,090 425 900 10,025 3,549 4.760 1,935 3.526 2,654 1.881 686 17,029 1,795 10,119 110,729 43.505 1.357 938 700 11,344 4,048 2.549 7,548 3,417 3,337 1,884 her building cosis chU￿h office eXFKllS¢5 FIMRC Ouireach 5,873 2,356 5,214 94,070 Oiher exwses 5.989 5,989 GovernaDce Costs Inde￿ild¢111 examiner's Fee 70 70 70 104.975 5,989 110,964 94,321 Page 9 Wishaw Cambusnethan North Parish Chureh of Scotland Statement of Balances 31st December 2024 Notes to tbe Accounts 5. Minister's stiPe￿d All Church of Scotland Congregations contribute to tlie National Stipend Fund which bears th¢ cosi of all ministers stipends and employerfs contributions for naiional insurance. pension and housing and loan fund. Minister's stipends are paid in accordance thith the national stipend scale, which is related to years of service. For the year under review the Minimutn Stipend was £31,642; M￿lM￿m Siipend in 5th and subsequent years of service- £38,884 ZJ24 2023 6. Collections for Third Parties Turke}. Appeal Lanarkshire Cancer Care Jars of Grace British Heart St Andrews Hospice Maggies Leprosv Mission LAMH Christian Aid Shelter Scotland Poppy Scotlaiid Pauls Parcels 500 Miles CHSS LAMH La￿￿kshI[¢ Cancer Care Living Well Food Bank Chris's House Combai Siress CIIAS Salvation Anny Erskine Veieran Hospital Ladie5 Group Caff Church 250 400 108 200 78 Café Church Café Chur¢h Café c.hurch Lenten Lunches Lenten Lunches Café Church Christmas Card 352 480 426 426 345 40 Lenten Lunches Lenten Lunches Cafe Church Calc Church Ladies Group Ladies Group Ladies (rroup 421 421 309 315 300 100 300 150 513 300 150 Café Church Cafc Church 4,054 2.530 Page 10 Wishaw Cambusnethan North Parish Church of Scotland Notes formin art of the Financial Statements for the ear ended 31 December 2024 7 Funds (continued) Pur oses of Restricled Funds Flower F und .. 'l-his is a lund to provide flowers for display during services of worship and to members of the congregation Missional Fund Donation to reach ou to the community Pre$b￿gry Grant for 175th Anniversary Pur ose of Unrestricted Funds General Fund.. to cover general running costs of Wishaw Cambusnethan North Parish Church of Scotland. Reserve Fui)d= funds set aside to offset any shortfall in general fund expenses and to cover expenses incurred with uiiexpected renewals and repairs Pur oses of Desi nated Fund$ Fabric Fund.. Funds for th¢ inaintcnance of the church propety. James Graham Legacy- For tabric and general ¢ongr¢gational purposes. Choir Fund.. Funds to purchase music resources for use in worship and to cover choir expenses. Friendship Fund.. To cover expenses ofovcr 60,5 club incurred with meethngs, speakers, outings etc. Ladies, Group Fund.. To cover general expenses of Ladies, group: savings for outings and nominated ¢harity. Children's Church=_ To purchase materials and cover general running costs for children The ¢hildren also collect 5ps from congregation for minor church proj¢¢ts. Page 11