The Church of Scotland
New St Andrew's Parish Church, Coatbridge
Trustees, Annual Report
and Aeeounts
Year ended 31st December 2024
Congregation No: 171097 Seottish ChArity No: SC 013521
Registered Charity N8me: Coatbridge New St Alldrew's Parish Church of S¢otland

Coatbridge New St Andrew's Parish Chureh of Seotlalld - Trustees, Report
Year ended 31 December 2024
The trustees present their annual report and financial statements of the charity foT the year ended 31
December 2024. The flljancial statements have been pryared in accordance with the accounting policies set
out on pages 11 and 12 to the accounts and comply with the General Assembly Regulations for
Congregational Finance, the Charities and Tn￿tee IDVeStment (Scotland) Act 2005, the Chariti¢s Accounts
(Scotland) Regulations 2006 amended) and Accounting and R¢porting by Charities: Statement of
Recommended Practice applicable to charftties preparing their ￿cOUntS in accordamce with the Financial
Rewrting Standard applicable in the UK and Republic of Ireland.
Objeetlves and Activities
The Church of Scotland is Trinitarian Èn doctrlne. Refornied in tradition and Presbyterian in polity, It exists
to glorify God and to work for the advancem¢nt of Christ's Kingdom throughout th¢ 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 Swtland through a territorial ministry. It Co-operates with other Churches in various ecumenical
bodies in Scotland and beyond.
Worship
Regular Worship takes place on Sunday mornings at I lam with a fairly traditional forntht. There is a Sunday
School which attends for part of the service and then goes out to do its own activities, meaning the first part
of the service is mor¢ g¢ar¢d to youngsters but is well re¢¢ived by young and old alike. The service generally
lasts under an hour with the main diet of worship and prdise coming from the CH4 hymnbooL although other
hymns from different sources are used from time to time. We have purchased a Christian Copyright Licence
and a Streaming Ltcence which allow us to use praise from alternative hymnbooks. and this is generally well
received. We follow the Christian Year and have special Sundays for different festivals and themes.
Forn￿1 communion services are nornially held on the first Sunday of March, June, September and
November. Services ar¢ sometimes held at Easter in conjunction with other Church of Scotland
congregations, and yearly ecumenical services with churches of other denominations.
Organisations
The Sunday School meets during the I lam service on every Sunday except during the school summer
holidays. In addition we have Boys, Brigade, Girls, Brigad¢ and Guide companies who play a full part in our
¢ongregation. The Kirk Session takes its TeSFK)nsibiliti¢s for the safety of children seriously. All adults
working with children must be approved through their unifonned organisation or the church with an elder
operating as the Safeguarding Co-ordinator. The unifornied youth organisations parade to th¢ church on
several occasions in the .year with the children and adult leaders playing a significant part in th¢ Worship on
these days. Our adult organisation5 are the Choir, the GuiliL the Men's Club and th¢ Thursday Club. All of
the youth and adult organisations maintain lirjks with the Kirk Session througb Riais()n elders.
Support for the Community and for other Charities
Our hails are used heavily during the week and often provide the venue for coffee mornings and other social
events at the weekend. These events are g¢nerally for Church related organisations but in addition facilities
are provided for various other organisations. We are also nornially pleased to provide facilities during the
year for Home Comforts (the local commit*e of Scottish Churches Ho￿8]ng Action - monthly meetings pl￿8
storage facilities for-starter packs" for homeless peopl¢ who have recently been given accommodation).
The charity norn￿lY raises fillth for a number of other charities fv note 16).

Aehievem¢nts and Perforn8n¢e
Statisti
During 2024:.
The adult membership of the Church reduced from 242 to 234 (452 to 242 dwing 2023. including 145
names approved for transfer lo the Supplementary Roll and approval remove of a further 50 persons
outwith the parish who had been on the Supplmentary Roll for a considerable time).
Five individuals (alR children) were baptised in the congregation (four, all Childre￿ tn 2023).
Two weddings were held in the ChU￿h building (none tn 2023). and
Eight funerals of members and parishioners w¢re conducted by the Minister (12 in 2023).
Stewardsbip
The focus in 2024 was on talent- the tsijskes have decided that focus in 2025 will be 'time'.
Summary
The Church is a healthy, happy and well balanced one with lots of potential for the future. We hav¢ a focus
on alternative fomis of worship, working with and for young people and a way to outreach into th¢
community.
Discussions have taken place at Presbytery level and in the Coatbridge area to consider what the church
might look lTrke in the longer tenn and what this m¢ans for the mission of the church as well as its locations.
This is ongoing and we hope 2025 will bring clarity on the future shape of the Church in Coatbridge and
Iwond.
Financial Review
The total funds of the Charity increased duttng 2024 to £215,009 (2023 £135,415) with £176,630 of these
funds held as unrestricted designated funds, particularly in the Fabric Fund. The Temaind¢T are held in
restricted and endowment funds.
Total incoming resources tn 2024 incre&sed to £194,496 compared with £106,238 in 2023. The Church was
fortLmate to benefit from a legacy of £93,592. The principal source of nonnal income of the congregation is
regular giving through weekly free￿111 offaings and standing orders which in 2024 amounted to £66.787
(2023 £72,848). The second largest source of nornMI income in 2024 w&$ tsx reclaimed under Gift Aid
which amounted to £13,990 (2023 £13,893).
The principal expense for the congregation in 2024 was the Giving to Grow contribution to the Church of
Scotland which was £58,467 (2023 £57,610). This expense was met in by ten monthly standing order
payments of equal amount in the months F¢bruary to November inclusive. Total expenses in 2024 wer¢
£116,070 (2023 £116,893) and in excess of budget. This was a result of essential propety maintenance and
increased gas and electricity costs. In 2024 the totsl combined salaries of the organist. beadle, hall keeper
and church cleaner were £14,408 (2023 £13,353). As a minimum we pay the National Living Wage.
Investment Poli£v and Perforniance
The charity is a congregation of the Church of Scotland and h&s the ambition of existing in perpetuity to
bring the Grace of our Lord to the people of Coatbridge. The policy of the charfftty is to keep sufficient &8sets
available on deposit to meet short and medium tenn commitments and only to invest longer temi the
remaining funds. Other than bank accounts the charity only invests in the thds of the Church of Scotland
tnvestor Trust. During 2024 the investments delivered an unrealised gain on revaluation of £1,168 compared
to an unrealised gain in 2023 of £2,587. In each case this reflects stockniarket perforn]ance.

Risk MaDagemeDt
The main risks of th¢ charity are:.
Old church buÉlding- the church building is more than 180 yeats old and in addition to n¢¢ding ongoing
maintenance it can require major expenditu￿ related to repairs or decoration from time to time. To
mitigate the risk we have an ongoing progran]me of maintenance to restrict deterioration and to identify
problems early.
Insufficient income - although we have reasonable reserves it is important that the charity has sufficient
income ¢ach year to meet its costs. In order to generate income we aim to grow our membership and
attendance, run regular stewardship can)paigns and engage in fund raising whilst also maintaining close
controls on our expenditure; and
Vuln¢rabl¢ members - as a charity open to all people of all ages we have many vulnerable members. To
ensure that we treat them appropriately we have a Safeguarding Coordinator. maintain close oversight of
Organisations (whose leaders must be approved) and a zero tolerance policy towards any
inappropriat¢ behaviour.
R¢8erve$ Poliey
The charity trustees have considered the reserves required and have taken into ￿cOunt their current and
ture liabilities. It is the Trustees, policy to hold minimum reserves (including those held in designafrd
funds) of not less than three months, normal expenditure which equates to approximat¢ly £35.000. In
addition the Trustees aim to hold further r¢serves &s follows:.
£25,000 for major remedial propety work should it be required noting that the need for such could arise
at any time due to th¢ ag¢ of the Church building.
£IO.000 for major remedial work to the organ should it be required noting the organ is a pipe organ of
significant age; and
£50,000 for major redecoration of the Church which is required approximately once ¢very thirty years but
has not occurred since 1988.
In total the Trustees aim to hold r¢s¢rv¢s of approximately £120,000 and at 31 December 2024 the charity
held unrestrtcted funds of £176,630 of which £168.868 was designaied as Fabric Fund. The vast majority of
the surplus 01 deficit arising in the General Fund in any year is transferred to or drawn from the Fabric Fund
which, although d¢signated for fabric purposes, fornis the only reserve fund. Full detsils of designated funds
are gtven in note 15 to the accounts. In addition the charity beld £1.035 in restricted fimds and £37,343 in
endowment funds at 31 December 2024.

Structure, GovernaDce and Management
Governing Do¢ument
The congregation is a r¢gister¢d charity, number SCOI 3521 and is administered in accordance with the ternis
of the Model Deed of Constitution (or Deed of Constitution (Unitary Forni)) and is subject to the Acts and
Regulations of the General Assembly of the Church of Scotland.
Re¢rnitment and Appointment of Trnjtees
Members of the Kirk Session and the Congregational Board ar¢ the charity tNstees. The Kirk Session
members are the eld¢rs of the church and are chosen from those members of the church who are considered
lo have the appropriate gifts and skills. The minister, who is a member of th¢ Kirk Session, is ele¢t¢d by the
¢ongr¢gation and inducted by Presbytery.
Under the ternis of the Model Deed of Constitution and the Basis of Union that led to the fonnation of the
charity, the Congregational Board comprises up to 40 elders appointed by the Kirk Session and up to 32
members elected by the congregation with the number of elected members never to exceed tbe number of
eldcrs.
Members of the congregation are invited to nominate individuals who are believed to have the skills and
commitment to contribute to the management affairs of the ChurclL to become members of the Board. Board
Members are then appointed at the Stated Annual Meeting or Coryoptsd between Stated Annual Meetings and
confinned at th¢ n¢xt Stated Amjual Meeting.
Board Members serve for a period of three years after which tbey must seek re<lection at the next Stated
Annual Meeting if they wish to remain on the Congregational Board. As approved at th¢ Stated Annual
Meeting of 2022, all the currenl Congregational Board members wer¢ re-elected for the period of three years
and all ar¢ therefore due to be re-elected in 2025.
The Kirk Session appoints the Session Clerk. The Clerk to the Congregational Board and th¢ Tr¢&8ur¢r are
elect¢d by the Congregational Board.
Organisational Strncture
The Kirk Session which norn￿lY has five scheduled meetings per year is responsible for spiritual affairs
within the church and in the parish. The Kirk Session appoints appropriate committees from time to time
which cany out spwific activiti¢& for example, oversight of the unifonned organisations. The Kirk Session
met seven times during 2024.
Kirk Session elders visit and, along with the Minister, SUPEM)rt the members of the congregation particularly
in times of need.
The CongregationaE Board is chaired by the Minister and nornially has five scheduled meetings per year,
with certain responsibilities delegated to the Finance Con]mittee and the Propety Con]mittee as appropriate.
In 2024 the Congregational Board met four times and there w&s one meeting of the Trustees (i.e. all Kirk
Session and Congrgational Board members). The Property and Finance Conveners supplied regular rep)rts to
the Minister during the year to ¢nsure proper governance and oversight were maintained.

Reference and Admlnistrative Inforn#tion
Cbarity Name:
Charity No:
Contact Address:
Coatbridge N¢w St Andrew's Parish Church of Scotland
SC013521
Independent F.xaminer
Bankers
Royal Bank of Scotland plc
80 Main Strcct
Coatbridge
ML5 3DZ
Cahill Jack Associates Ltsl
91 Alexalld¢i Str¢et
Airdrie
ML60BD

Trustees, Responsibilities in Relydtion to the Fin2nci218taternent$
The charity trustees are responsible for preparing a trLLSt¢¢s' annual rcport and financial statcmcnts in
accordance with applicable law and United Kingdom Accounting Stsndards (Unit&J Kingdom G¢nerally
Accepled Accounung Practice).
The law applicable to ch￿itIeS in Scotland requires the charity tn)st¢es to prepare financial stst¢ments for
each year which show, 2 true and fair N'iew of the State of affairs of the charity and of ihe incoming resources
and application of r¢sourc¢s, of the ¢harity for that period. In preparing the financial statements, Ihe trustees
are required to: _
S¢le¢t suitable accounting policies and then apply them consistently.
Obs¢rve the method and principles in the applicable Charities SORP.
Make judgements and estimatss that ar¢ reasonable and prudent.
State whether applicable accounting sL￿dardS and stat¢m¢nts of rc¢omm¢ndcd praclic¢ havc bcen
followed, subject to any deportures disclosed and ¢xplain¢d in the financial statemcnis;
Prepare the tinancial statements on the going concem basis unless it is inappropriate to presum¢ that the
charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any tin]e the financial positloll of the charity and to enable them to ensure that the financtal statements
coinply with Ihe Charilics and Trustec Invc&lm¢nt (Scoiland) Act 2005 and the Charilies Accounls (SLoiland)
Regulations 2006 (as amended). Thev are also responsible for safegtwding the assets of Ihe charity and
hence tor taking reasonable steps for the pr¢v¢ntion and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integritv of the charity and financial infornlation on the
congregation's website. Legisl&tion in the United Lingdom goveming the preparation and dissemination of
financial statements may differ from legislation in othcr jUTiSdictions.
Approved by the Trustees and signed on their behalf,
21 ' March 2025

Independent Examiner's Report to the Trustees of New St Andrew?$ Parish Church
Year ended 31 December 2024
I report on th¢ accounts of the charity for the year ended 31 D¢c¢mkr 2024 which are set out on pages 9 to
19.
Respective responsibilities of trustees and examiner
Th¢ charity's trustees are responsible for the preparation of the accc)unts in. aceordance with the ternis of the
Charities and Trustee Jni'estment (Scotland) Act 2005 and the Charities Accounls (Scotland) Regulations
2006 (as amended).
The charity trLLsiees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts
RegulatiorLS does not apply. It is my responsibilit) to exaTnine the accounts as required under seclion 4411)
(c) of the Act and ￿ state whether particular matters have corn¢ lo m! attention.
Basis of independent ex8miner S statement
My examination is carried out in accordance with R¢gulation I l of thc Chariiies Accounts (Scotland)
Rcgulations 2006 (as aniendcd). An examin&1tiun inilud¢s d r¢vi¥M' uf the ilLLountingF records kept by the
haritsT and a comparison of the accounts presented with those records. 11 also includes consideration of any
unusual items or disclosures in the accounts. and seeks explanations from the truste¢s concerning any such
matters. The procedures undertaken do not provide all the evidence that would be required in an audil, and
consequently I do not express an audit opinion on the view given by the accounts.
Indcpendent cxamRner'3 Jtat¢mcDt
i tli¢ Lourse of my exan1￿lI￿n. no MaI￿r has Lurne to attention
which gives me reasonable cause to believe that in any materÈal resp￿ct the requirements:
to keep accounting recor￿8 in accnrdance ￿'1th Section 44(1) (a) of the 2005 Acl and Regulation 4 of
the 2006 Accounts Regulations (as amended), and
to prepare accounts which arcord with thc accounting records and comply with Regulation 8 of the
2006 Accounis Regulaiions (as amended) hav¢ not b¢¢n mel. or
2. to which. in rny opiniow attention should be drawn in order to enable a proper understanding of the
accounts lo be reached.
Cahill Jack iis'soLiaLL'S Ltd
91 Alexander Street
Airdrie
13" March 2025

0 4&
o ￿ e Na
¢*
C* C* Cs
coooo
<> c> o
C*
C* Cs Cs
1> Cs Q Cs
0000
bj w
C*
O C
Cs
e ¢>
C* Q t>
c ¢?
¢>

Coatbridge New St Andrews Church of Scotland
BalaDC¢ Sheet
At 31st Decenther 2024
Tot#l Fwn(L8
2024
Prior Yt*r
2023
FiAed knsets:
Tangible &ssets
tnlestments
0.00
63,929 ?8
63,929.28
0.00
62,760.48
02,760.48
io
Total Flxed As5et5
Current Assets
De￿Or&
i ?,000.00
140,806.42
152,806.42
i?,000.00
02,019.12
74,619.12
c￿'h dt baftk dnl in h4
Total Current As5et5
Lisbiltties
Creditors fallill8 Hqthin one year
rrfet Current Assets
Creditors fallirw due after more than one vear
Net knsets
12
1,726.00
151,080.42
1,965.00
72.054.1"
215,009.70
135.414.60
The f￿ndS of th¢ ¢harlty".
Endowment tw
Restricted income fw¥Js
Unrestricted iwome fund5
15
37J43.65
1.035.30
176,630.75
36,661.75
1.035.30
97,717.55
Toi•l ¢h•rlty ￿ndS
215,009.70
135,414.60
Session Clerk
21" March 2025
Treasurer
21" March 2025
io

Coatbridge New St Andrews Church of Scotland
Year ended 31 Deeember 2024
Aceounting Policies
The principal accounting policies, which have been applied consistently in the current and pr¢ceding year in
dealing with items which are considered material to the account5, are set out below.
Basis of preparation
The flllancial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their ac¢ounts in accordanc¢ with the
Financial Reporting Standard5 applicable in th¢ UK and Republic of Ireland (FRS102) i35ued on 16 July
2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRSI 02) effective
from I" January 2019, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts
(Scotland) Regulations 2006 (as amended)
Fund aeeounting
Funds are classified as either restrÉcted funds or unrestricted funds, defined as follows.
Restricted funds are funds subject to specific requirements as to their ￿se which may be dwlared by the
donor or with their authority or created through legal processes. but still within the wider obj¢cts of the
charity.
Endowment funds are funds which have Ixen given on the condition that the original capiLIl sum is not
reduced, but the income there from is used for the Purpose defined in a¢¢ordance with the objects of the
charity.
unrestrict￿ funds are expendabl¢ at the discretion of th¢ trustees in furtheranc¢ of the objects of the
charity. If parts of the unrestricted funds are earnwked at the discretion of the trustees for a particular
purpos¢, they are designated ￿ a separate fund. This designation has an administrative purpose only and
does not legally restrict the trustees, discretion to apply the fund.
Ineomlng r¢Bources
Income is recognised when the cbarity has entitlement to th¢ funds, any perforn)ance conditions attach¢d to
the item{s) of income have been mel it is probable that the income will be receiv¢d and the amount can be
me&sured reliably.
Donated services and faciliti
Donated professional seTVifES and donated facilities are recognised &8 inwme when the charity has control
over the Item, any conditions &ssociated with the donated item have been met, the receipt of economic benefEt
from the use by the charity of the item is probable and that economic benefit can be ￿e￿llrea reliably. In
accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not
recognised.
On Teceipt, donated professional sery1￿s and donated facillties a￿ r¢cognised on the b&sis of the value of the
gift to the charity which is the amount thc charity would have b¢en willing to pay to obtain services or
facilities of equivalent economic benefit on the open market" a corresponding amount is then recognised as
expenditure in the p¢riod of receipt.
Iot¢rest receivable
Int¢r¢st on funds held on d¢posit is included when receivable and the amount can be measured reliably by the
charity. this is noM￿llY up)n notifkcation of the interest paid or payable by the BanL
Fil￿ Assets
The charity has the right to occupy and use for its charitsble objects certain tsngibl¢ fixed assets, including
the Church, halls and manse of Coatbridge New St Andr¢w's.

Coatbridge New St Andrews Church of Scotland
All of these prowties are vested in th¢ Church of Scotland General Trustees. No consideration is payable for
the use of these assets. Expenditure inCu￿ed on the repair and maintenance of th¢s¢ assets is charged as
resources expended in the Statement of Financial Activities in the period in which the liability arises.
All tangible fixed assets costing in excess of £5,000 having a value to the cknity greater than one year, other
than those acquired for sp¢cifi¢ purposes, are capitalised. The charity held no such assets at any point dilling
the year ended 31 December 2024.
Investmenty
Fixed asset investments are stated at market vatue at the balance sheet date. Unrealised gains and losses
r¢present the difference between the market value at the begimling and end of the financial year or, if
purchased in the year, the difference between cost and market value at the end of the year. Realised gains and
losses represent th¢ difference between the proceeds on dtsposal and the market value at the slart of the year
or Cost if purclwed in the year.
TvdxatlOD
New St Andrew's Parish Church is recognised as a charity for the PUTPOS¢S of 8pplicabl¢ t&xation legislation
and is ther¢fore not subject to t&xation on its Ch￿itable activities. The charity is not registered for VAT and
resources expended therefore includ¢ irrecoverable input VAT.
12

Lh
0 C* O
e* e4 e4 e4 0 0 ¢
C* ¢*
ooooooo
8888888
oce
e op
ooooc

11 I flll"
.￿ kJ"¢> kj LJ LJ"w w"
J t?
ty) o o •p
Q C*¢
8888
oooccoo
J Fi LJ LJ ￿ w-
o •¢ o
É> c c èxc o
J bJ w
C¢ W Q C* Cs
¢*J N) i
oo oo ts)
t> N)
o o O O Q O Q O C4 C* C4 C4 Q C• C*
0 ¢ ¢ O ¢> 0 ¢4 Q ¢* C*
rJf>￿ W O
) ¢• e
? G• C* C*

Notes formimg part of th¢ fmAnei818tatements for the year ended 31 Deeember 2024
2024
2023
7 StAflcogts and numbers
. Salaries and ¥we$
SoGial s¢curity ¢osts
14,408.76
0.00
13.353.22
0.00
Total
14.408.76
13.353.22
Tr av¢rag¢ numkr of ¢mploy¢¢J duri￿ t￿ ￿ar a5 follows:
2024
ber
2023
Number
Mini5t¢rial s4yrt
Adnwntstraton
Music slatT
Premises maintenance
No employee h&1 employee bertfits in excessof £50,000 (2023 nil)
I Church of S¢otlaThJ congreg&tio￿% contribtt¢ kn th¢ National Stipe￿1 FuThl ￿1¢h ￿arS
¢Dsts of ail minisi¢rs' stiF¢￿S and enployer's contriknrtions for national insurwK¢,
nsion a￿1 IK¥usin8 loan furmj. Ministers, sti￿￿1$ 8re paid in ￿e0rdance ￿1th the
rrtiOTwI Sti￿nd scale, thich is related to yews of service. For t￿ year unjer reviewthe
miniM￿n stiwhj Mqs £31,642 gndth¢ tr4ximwb) stipend {in the fifth sulE¢quetrt years
of service) £38.884.
Trmtee Rem￿neratIOn and Related Party Tr****ttio
tknlng the year ihe mI￿Ster tecei*d no Voluntary Addition81 Sti￿nd did r¢cei
r¢imlxrs¢m¢nt of expenses of £4,6"60.27 including £1,981.62 MatLse CourKil Tax
(£4.024 in 2023 in¢luding £2.144 Manse COU￿11 T&x). NO￿ of the otF£r trLBtees
reCeI￿d any reimbursement of eX￿￿￿e3.
Inaddition during t￿ St￿..
is a memF¢r of tlr Kirk Session and a trust¢e recei*d
£2.360.42 for providin¥ his services &5 Eewjle.
is a m¢rn￿r of the congre￿10￿￿ Bo¢rd aTyJ k trustee
recei￿d £8.332A)5 for Prolidi￿ ￿r seryices a8 hall k¢¢tKr for cleanin8 th¢ chw¥]L
No trIL4tee or a FTSon related to a trustee Iwd gny rkrsonal In*resi In &ny contrxt or
tranwiion entered into ty the charity (hring the ye8r.
During the Y￿ atolal of £28,539 Wds donated to th¢ con8re￿I0n by trustees.
15

Notes fonning part of the financial 8tstem¢nt8 for the year ended 31 Deeember 2024
9 TaDgible Fi￿1 Assets
Offict
Cost
At l JanU￿Y 2024
Addil&ons
Disp)sals
At 31 DeCem￿r 2024
EquipmeD¢
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
A¢¢tymuiated Depre¢l*¢io
At l January 2024
CIw8e for year
Eliminated on Distx)s81s
At 31 De¢emixr 2024
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Net Book V•lu¢
At 31 DeceM￿r 2023
At 31 Deceml*r 2024
10 lttvestment$
2024
2023
Market at l st Janwy
Unre8lis¢d goin l (10$5) on ift*$lments
mark￿ valw at 31st Decemirr
62.760.48
1.168.80
63.929.28
60.173.00
2.587.48
62.760.48
The following inNYstm¢nts Mrre held * 31 D¢¢¢mb¢r 2023 aThl 31 December 2024
1200 units ITE the Church of Scotland In￿StOr$ Tr￿st Growth FutKI
5088 ￿lts in the Chwch of SeotlaThJ In￿slo¥S IhBt Income Fund
I l D¢b¢ors
2024
21123
Provision for Gift Aid Recovery
111124to31112124
111123 to31112123
12,000.00
0.00
0.00
12.000.00
12,000.00
12.000.00
12 Creditofg
2024
2023
i.000.00
0.00
726.00
0.00
i.000.00
0.00
965.00
0.00
G&8 and Electricity
Charity Collectio
Ministers Tra￿1 EX￿nseS
1.726.00
1,965.00
16

Notes forming part of the finaneial statements for th¢ y￿r eDded 31 Deeember 2024
13 Amaiysl$ ofN¢t Assets Among
Getteral
Desigmted
Restricted
ElldowmeDt
Tota]
Fixed Assets
Jn*stmen15
Current Assets
CwreDt Liabililies
Net assets at 31 Dec 2023
0.00
0.00
3.140.85
-1,965.00
1,17535
0.00
0.00
0.00
0.00
26.098.73
70.442.97
0.00
0.00
1.03530
0.00
11135JO
36.661.75
62.760.48
74,619.12
-1.965.00
135J14.60
0.00
36th61.75
96J41.70
GeDeral
D¢$igtt*tsd
Restricted
Endowment
Tot
Fixed Assets
In*5tTnentS
0.00
0.00
1.035.30
0.00
1,035JO
0.00
63,929.28
152,806.42
-1,726.00
215,009.70
26,585.63
149,115.35
37J43.65
CurreTrt As$et5
Cwrent Liabilities
Net &45ets at 31 Dec 2024
2,655.76
-1,726.00
929.76
0.00
37J43ffj5
175,700.98
14 Volunteer8
In ¢ommon with all coweWioL8 of the Church of seotlgjyJt￿ ¢ongregation ￿nefIts from the contriErfthion made by
)Iwrteers vAK> giNe ikir tim¢ aJ¥l talents willi￿lY for the FKnefit of tiK ChurclL The ar¢&q of congregational life M&i¢h
rely on th¢ ¢ontril)ution of wlunt¢ers are many atMI yaried￿ much of the ￿tiVIty thould wwble to continue wtrt it not
for the commitment slK)W
15 MovemeDt$ ill FtAnth
AtIJAD
2024
Outgoing
R¢$oure¢s
At31 Dec
2024
R¢sDur¢¢$
Transfers
EDdowment
RevTJ JohThstorR FuThl
Dfftek Memorial FWKI
30.95330
5,708.45
36,661.75
575.72
106.18
681.90
0.00
0.00
0.00
31529.02
5,814.63
37,343.65
0.00
0.00
Restrleted
Bell Be(￿st
1.035.30
1,035.30
0.00
1,035.30
1,035.30
0.00
0.00
0.00
Unrestricted ￿ndS
Gener&i F)ll¥J
1.175.85
188564.S6
-1 10,110.64
-78,700.00
929.76
D¢siwt¢d
Fabric FUTr
Homer Fund
S• School Fund
Guild Fund
M¢n's Club FtDTrJ
Th￿sdaY Club Fu￿1
sU￿Y Teas FuThJ
89.008.00
717.52
1.565.12
765.71
808.00
909.35
2.768.00
97,717.55
0.00
-800.83
,130.69
.461.70
0.00
-2,098.62
-467.57
79.860.00
0.00
0.00
-loo.00
168I68.00
585.19
.442.43
772.00
1,007.02
258.34
668.50
1,008.00
1,567.99
199.02
1.647.61
1,327.S7
194,983.25
-200.00
-860.00
0.00
2.768.00
176,630.75
-116.070.05
Total
lJ5,414.60
195ffj65.15
-116I170.05
0.00
215,009.70
17

Notes fonlling part of the f￿￿￿£1￿1 st&teJn¢nts for the year ended 31 December 2024
Eutwarf￿ RevTJ Johnsione Fund: I￿orne is to for fabric pwN)s¢$.
AThJrewand Helen Dick Memorial F¢]thl: iwjme ss lo be used for ger￿Tal chaTitable
liiryties of the congrewdtion.
f Restric
edF
Bell B¢quest'. i￿Orne w)d ¢apitsl to be used for Scly)ol P￿￿$¢$
se of the General Fund The n)aiority of the thgrity's I￿OmIng outgoin8 resourceg are troAs*ted
through thi5 1]nre5tricted furML
Various ut]restrÉcted fuT¥is ha￿ t¢en deS1￿¢d by the tr￿ltee& for specific
pwwtrses as follo￿5:.
* Fabri¢ FLmd: for maintenarKe of the chwch Fffo￿rry
* FI0￿er F￿￿. for the pUrch￿C of flowrrs for the church services ￿ to
delI￿red to the 5ickand elderly follomryng 5eThices
' Swvjay SclK)ol Fw)J: for the 0￿r*I0￿ of tlK Swthy School
Guild Fund: for OFeration of Guild
* Men's Club FuThl.. forthe operation of the Men's Club
* Thursday Club Flu￿￿. for 0￿ratIOn of the Thw5day Club
* SutKJay Te&s FuThJ: for the woirysion of tsathl ¢off¢¢ 8ft¢r the SuThlay seTrices
es
ses of Desi
AtlJan
Outgoiug
Resourct5
At31 Dec
2023
2023
Res0￿re¢S
El￿OW￿eLt futyds
Rev TJ JohTh4tone Fund
Diek Memori81 Fw
29,680.03
5,473.64
35,153.67
1273.27
234.81
1,508.08
0.00
0.00
0.00
0.00
0.00
0.00
30,953.30
5,708.45
36,661.75
Re8tri¢ied
Bell Beq￿st
1,035.30
1,035.30
0.00
0.00
0.00
0.00
0.00
0.00
1,035.30
1,035.30
UBr¢stri¢ted fands
General Fund
tksigiwted Fwxls
96.00
98,475.85
-109239.00
11.843.00
1,175.85
Fthic Fu￿1 97,851.00
Flower
3,416.00
SuThlay Sclwl FuTrJ
310.28
Guild F￿￿1
Men's Club F￿1
Ihwsday Club Fund
Swthy Teas FutMI
0.00
1,095.91
2226.92
1,654.97
0.00
-8,843.00
-3,000.00
0.00
0.00
0.00
0.00
0.00
89,008.00
717.52
-794.39
-972.08
,538.26
-200.00
-2.702.65
-1,447.00
-116,893.38
,565.12
765.71
808.00
909.35
2,768.00
97,717.55
649.00
1,008.00
1.196.00
2,768.00
107294.28
2,416.00
1.447.00
107J16.65
0.00
Total
143A8325
108024.73
-116093J8
0.0
135,414.611
18

l& Colleetlons for Thlrd Partles
2024
2023
Christian Aid
St Andrews Hospte¢
WateTaid
Scottish Blble Society
CHAS
AlzheimtTS S¢otland
MOde￿orS Challenge- Let Yout Lwht Shine
435
365
410
1130
345
231
225
268
225
1.180
501
17. DonAt50Tr5 from Unlfonntd Organlsatlons
2024
2023
Boys Brigade
Rainbow& Browni￿ Guides and Rangers
200
200
200
These donatio￿4 were received by th¢ ¢h4rity in addition to any donations transf¢￿ed io th¢ ¢ongwational G¢neral Fund from the
Guild, Thursday Club and Te&8 Fund shown in Not¢ 15.
APPEI¥DIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2024
2023
Credit Balances held at 31 December at ￿$t
219
219
Market V8lu¢ of Balan¢es ￿ 31 De¢emtr*r
221
EV
CCOUNT
Credit Balance 8t 31 December
TEMPORARY ACCO
NT
Credit Balanc¢ #t 31 D¢¢¢nJb¢r
19