The Church of Scotland Wishaw Craigneuk and Belhaven Parish Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS Year Ending 31 December 2023 Congregatlon Number 171158 Registered Scottish Charity Charity Number SC013841
Referenee and Administrative Information Charity Name: Wishaw Craigneuk and Belhaven Parish Church of Scotland Rcgistered Scottish Charity Numbcr. SCOI 3841 Congregation Nurnber 171158 Contact Address: Trustee9 PrinclpAI Officc-bcarers Independent Examiner Banker5 Bank of Scotland, 32 Brandon Paradc South. Motberwcll MLI IUW Church of Scotland. 12 l George Street Edinburgh, EH2 4YN Page 2
Trustees, Annual Report Year ended 31 December 2023 Structure, Governance and Management Governlng Document Th¢ Church was administered in accordance with the ternis of the Unilary Constitution Retrultment 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 hae the appropriate gifts and skills. The minister, who is a member of the Kirk Session. is clccted by the congregation and inducted by Prcsbytcry. Organisational Structure Responsibilities for Finance and Propety are delegated to committees who report to the Kirk Session on an ongoing basis.. The Kirk Session which meets seven times a year is responsible for all business and spiritual wellbeing within the church. Objectives and Activities The Church of Scotland is Trinitarian in doctrinc, RefoTmed in tradition and Presbyterian in polity. It exists to glorify God and io work for Ihe advancement of Christ's Kingdom throughoui Éhe world. As a national Church. it acknowledges a distinctive call and duty to bring thc ordinances of religion to the peoplc in every parish of Scotland through a territorial ministy. It Co-operates with other Churches ill various ecumenical bodies in Scotland and beyon(L In addition. Wishaw Craigneuk and Belhaven Parish Church of Scotland supports a wide range of groups l activities. e.g.. Page 3
Trustees, iknnual Report (cont) Year ended 31 December 2023 Achievements and Performance The year began positively with regular weekly worship and Sunday schooI for younger children following the pandemic. Our pastoral care. commiinity engagement and various church groups continued to mak¢ an important contribution to the life of the congregation and the wider community of Craigneuk OUT mcmbers participate in support of the local Primary School and local Community. in PaTliL'ular substantial support is givcn to Glcncasscls Community and DCclopment Plrojcct, During 2023 we havc supported our local food bank through Church mernbers donating on a monthly basis and this has been i.ery much appreciated by the cenire and the people within the community who really need this help. Our Minister continued to Conduct Funerals of pcople from church and the parish. Church members provided bereavement care and support tp families in times of hardship We continue to work collaboratively with St. Patrick's RC Church Giving io Grow paymcnts for thc currcnl year have bccn paid by stsnding ordcr from Fcbruary Lo Novcmbcr and the amounl of £23,341 has been paid in full . 2024 coThtribulion will be paid by sianding order or10 monthly payments between February and November. The principal sOUe of incomc is through members givings via Gift Aid Donations and the Frec Will Offering Scheme which are received on a weekly and monthly (by standing order) basis. Our income AS down by circa £7,500 in 2023 due in part to reduced donations through death and people not retuming to Church after Covid and delay in receiving our Gift Aid claim within the flnancial year. Page 4
Trusteesg Annual Report (eont) Year ended 31 December 2023 Financlal Revieiy DIllg 2023 the 'Sp)n8or A Cknld" Fulld did not receive the usual dollati howev the Church has and group ReJerY¢ Policy D]llg 2023 a substantial amount ofprom wo& was undetatkeD to complete the elltI wo * highligbted within the unquenll1llrn Report and wc (xn c4xffiEEll all urgt and c&scntial woth has Ixaj completed We are not plaDDing to spend a substantial amount in the coming year, Restricted fimds of £9210 are held in rdation to the sale (1975) of Qaigneuk Parisb the interest from wbich 18 avai]8bl4 on 4)plication to the Church of Scotland General TruBtees, for fthic purposes. The Stewardship. During 2024 the GODwtion stewardsbw Gampaign will E¢ focused on llg as we ¢oThtinuc to support the Work of the church by our Giving to Grow and akn wwk wkthiD the lo(d rish and coullnullity and of th¢ pwple theTrin Statement of Trnstees, Responsibilities The members of the Kirk Session must prq)are financial statellts wbicb give sufficient detail to enable aD ap]lon of tbe transactions of the Churcb during the fjnancial year. The members of the Kirk Session are responsible for keepingproper accounting recoids wbicty on reques¢ rnust reflect the fllwicial ptiOll of the Cburch at that time. This must be done to ersure that the financial statsm¢nts comply with the Cbarities and Trustec knvestn]ent (ScotIall) Act 2005. the Chan"ties Accounts (SKodand) RegulatioJL8 2006 and the Regulations Anent Congregational Finatice approved by the General knembly of the Church of Scotland ID 2(K)7. They are also responsible for safeELing the assets of the Chwch and take re&sonable steps for the prevention and l or dctcction of fraud and othsr irregularities. Approvcd by thc Trustccs aud siglled oll thcir lthl£ Se&8ion Clerk Dats 23 January 2024 Page 5
Independent Examiner's Report to the Trnstees of Wishaw Craigneuk and Belhaven Parish Chureh of Scotland I report on the accollnts of the thty for the yw ended 311)ccembcr 2023 vknich are set out on pages 7 to 13. Respeclive responsibilities of trnstees and enmlner The charity8 tru8teth arc rcsponsible th¢ preparation of the accounts in accord with the tern of the Charities and Tnthc Investmeni (ScodaDd) Act 2005 and the Clwities Accoullts (Scotland) Regulations 2006. The charity trustees consider that the audit reqllirement of Regulation 10(1) (d) of the A¢¢ounts Rcbwlation3 docs not apply. It is my responsibility to ¢xamin¢ the accouots as required under section 44(1) (c) of the Act and to stats whether particular matters have CQJTAe to n]y attentio Basts of Independent exanthier's statemejrt An exam1rtIOn is carried out in acLwdaDce with Regulation I l of the (JJ8riti&s Accounts (Scodand) Regulations 2006. AD exaMiOn includes a rcview of the accounting [trrds kept by the chazity and a compaTi8on of the a(xounts presented with those record8. It also Includ considcration of any unusuaI iteEns or disclosures in the aw)ullts, and sceks explanations fr(xn the tswstees concerning any such matters. The procedures undertaken do not provide all the evidence that would be Tquired ID an awliL and cons¢queDtly I do not express an audit opinion on the view 8iven by the accounts. tndependent examiner's statement tn thc course of my examinatioo no matter Iw come to my attentio wbich gives me reasonable cause to Ixlieve that in any materlal respect the requirements: ' to keep accounting records ill accordance with Section 44 (1)(a) of the 2005 Act and Re8ulation 4 of the 2006 Accounts RegulatioThs. and . to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not becn mc4 or to which. in my opinion. attention sbould be dtawn in order to ellabk a proper undsnding of the accounts to be r¢ach¢d. Name: Address: Sigll¢d: Date.. Page 6
Wishaw Crai neuk and Belhaven Parish Church of Scotland Recei ts and Pa ments Account Year Ended 31 December 2023 Unrestricted Restricted Endowm¢D¢ Funds Funds Funds TotAI Total 2023 2023 2023 2023 2022 Recei DonAlions Bank & Depisil inieresi Legacies A¢¢ivities for Generaliug Fuuds (Owisations) Tnirstment income Note 27160 ?15 903 2R063 215 35586 45 2059 2059 2193 Rcnthl ot. pr¢in18 Sale of assets. Sule nf inN'c4tments Rcccipls frorn Goncral Tn1¢ Fabric Fund 359 359 Total Recei 29434 1262 37824 men Costs of generating funds Charltable actlvltEes Governance costs 34587 12157 46744 45409 Totsl Pa ments 34587 12157 46744 45409 Excess of Recelpts over Payments for the year before transfers 4650 -11398 -16048 -7585 Transfers -350 350 Excess of Receipts over Payments for the year -7585 Page 7
Wishaw Crai neuk and Belhaven Parish Church of Scotland Statement of BAlanees At 31 December 2023 Unrestrlcted Restrlcted Endowment Funds Funds Funds Total Total 2023 2023 2023 2023 2022 Bank & De oslt Balances Bank & Deposit Balances blf 8729 35290 232 44251 51836 Movement In yegdr: Excess of Receipts over Payments for the year 4650 -11398 -16048 -7585 Bank & Deposii Balances clf 4079 23892 232 28?03 44251 Investments at market value No Ini'estments Asset Gift Aid R¢ceivablc 5474 Llabllltles Cost of repairs nor yet billed The accounts were approvcd by the Kirk Session on 23 January 2024 For and on behalf of the Kirk Session Sesslon Clerk Treasurer Page 8
Wishaw Crai euk and Belhaven Parish Church of Scotland Notes to the Accounts l. Trustee Remuneration and Related Party Transactions No trustee or a person relatcd to a trustcc had any personal interest in any contract or transaction entered into by the charity during the year. Travel expenses during the year was £nil as no trustees claimed reimbursement of expenses incurred. 2. Movements Rn Funds AtlJaA 2023 At.11 Dec 2023 Recelpts Payments TrAn$fers General Fund Benevol¢nt Fund Sub Total FI0,r Fund Reserve FRower Fund Choir l und Sunday School Funeral Teas Christmas Fayr¢ Men's Club SubTotal ?7375 31243 43 638 314 314 4777 27375 31243 43 -350 952 422 772 710 870 1281 1326 808 775 476 1165 1086 223 924 1015 426 78 395? 679 78 2769 30144 3344 -250 3127 8729 .14587 -?07 4079 Restrieted funds NLV Connections Fabric Fund Fabric Fund No 2 Life & Work maglneS Spebified Donations Fund Receipts from General Trustees Sponsor A Child Fund 1400 13890 359 82 11757 126 2492 i 0000 274 12157 163 207 35290 552 Endowment funds Hamilton Prize Fund 23892 232 232 ?32 232 Total funds 44251 30696 46744 28203 Page 9
Wishaw Crai neuk and Belhaven Parish Church of Scotland Notes to the Accounts cont Pur oses of Desi nated Funds Designated Fabric Fund: To hold reserves of funds to cover fabri¢ related expendilure. General Fund: To fund the day to day operations of th¢ Church in the Parish and to colltrlbute to the Ivid¢r Chur¢b. Benevolent Fund: To retain fun<Ls for use at the Ministees discretio Choir Fund: To fund the ongoing activities of the Choir. Sunday School: To fund the ongoing activiti&g of the Sunday Schools Funeral Teas: To ensure that finance is available lo meet the cost of providlng fimeral for mourners. Christmas F9yre: To tiind the wide ranging activities of the Committ and to hold re¢eipts pendsn8 donation to th¢ Chub. Men's Club: To fund the ongoing activities ofthe club. oses of Restrlcted Funds Floiver Fund: To enable the puhSe of flom.ers for Sunday Services and delivery to members and frifflmls of the Congregatio Llfe and Work Fund: A holding fvnd for Subscribe payments for magazines and payments to Life & Work Speclfied Donatlong Fund: To hold donations given for specific puw)ses SpoD8or A Child Fund: To help meet various costs ini"olved An SUprtIng a specific child owm HamlltOD Prlze Fund: To ensure fundin8 is availablc for the Sunday School annual Hamilton pri7K award. Page 10
Wishaw Crai neuk and Belhaven Parish Cburch of Scotland Notes to the Accounts cont Unrestricted Restricted Funds Fund$ 2023 2023 Endowment Fllnd5 2023 Total 2023 Totsl 2022 3. Analysis of Donations FWO Scherne (non Gift Aid) Gift Aid Donations Give As You Earn Tax RecoN"cred OD Gift Ald Donations Ordinary Offerings (Open Plate) Total Dlrect Donatlons (OrganisAiions)& Flower fund Fabric Fund Oih¢r Incomc 6869 194?0 6869 19420 8795 20324 40 5474 1086 27375 1086 27375 21 34854 1215 3S9 903 1262 359 2059 29434 296? 30696 1755 37824 4. Analysls of Payments Costs of generating funds Investment Mana8ers' t'ces Offering eni'elopes Charitable actlvlties Giving to Groiv Less Vacancy Allowance Less Endowment Iu¢oD Presbytery Dues Voluntary Addilional Stipend Ministcr's Expen Lo¢um's bApensL Ministcrial Assisthnce Pulpit Supply Oiher Staifing Cosis Fabri¢ Rcpairs & Ma5ntcnancc Linkage & Indu¢tion Expenses Heat and light Insurance Chwch Office Expenses (tele I pcopy) Other Expenses (itic 0[gaPiano Maint) Or8anisations Exp¢ndi¢ureTrlower fund Fund alc ExpenditUTe 23341 27240 714 714 589 4120 4120 5821 597 3632 2304 327 2544 3344 4080 2218 5821 597 3632 2304 396l 2354 165 2490 1803 327 2144 3344 34587 34587 12157 12157 45409 45409 Total Expenditure Governance costs Ind¢pcndcnt examiner's fees Other payments Purchase of assets Purchase of inTrestnxnts 46744 Pagell
Wishaw Crai neuk and Belhaven Parish Church of Scotland Notes to the Accounts cont S. Mlnister's Stipend All Church of Scotland congrcgations 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 minAmum stipend was £30.135 and the maximum Stipend (in the fifth and subsequent years) £37,032. 2023 2022 6. Collections for Third Parties Sponsor a Child ColltiOnS and distributions also shown in Restricted Funds in N7ote . Page 12
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATIO BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2023 2022 CAPITAL ACCOUNT Credit Balances held at 31 Dccember at cost 9210 Market Value of Balances at 31 December 3507 14183 REVENUE ACCO Credit Balance at 31 December 261 5311 TEMPORARY ACCOUNT Credil Balance at 31 December Notes The capital amount of £9210 reprcsents the sum realised from the sale of the Craigneuk Parish Church at th¢ union of Craigneuk Belhaven Church and Cra1]euk Parish Church. These funds have been used by the Generdl Trustees towards repairs to the property Pagc 13
Wishaw Crai Recei ts&Pa neuk and B oven Pa ments Bud et 2024 eot Budget 2011 Reeei Dollatious WFO S¢h¢me {DOn Gift Aid) Gtft Aid D1110$ Giv¢ A5 You Eom Tax Recovcred on Gift .4id DonatiL5 Ordinary Offerik)&Y lo Pl) Othcr Iocon Sub Tothl 65lJ) 6¥69 I9 50 331 1413 2(rf1 2(WJ 29750 28 33250 Other Recelpts Bonk & Dtpo%il iolere AciiviLi¢s forG¢a¢rw FuDJsi0rI Investsn¢n¢ 'ntht of pr¢mis¢s R¢ttipts G•ieral Tntst¢¢s Fllbric FWMI 215 2059 359 SulT0(al •633 740 Total Reeeipts 30350 ments co$ of generatlng fuads InVent ManogLYS' fee4 Offeriny ¢nvtWx sT•¢•1 Ch4rllble 4ellvlll Givin¥ 10 Grow L¢9$ V&eaDev AJlowaDe• Less Endowment Jacome Pr&sbM¢ry Duel Volunljry Adthtiond Siio¢nd Minister É EYp¢n CULlI'¥ Lxpensrs 21305 23341 714 450 Pulpii Supply Other Sl8ffiftB Co Fabric R¢p4i¥¥ & M#int•7in¢e LinkaBe & Expe5 Hcat and li¥hi Ith%urAnce Churth Offic¢ Ipwry) Priniin& Ststionery¥ThJ 100 41?0 5821 $97 3632 351X) J741 •474 Fund ol¢ Expendtty s#T0#•I 43205 46744 71330 Govern8iiee eoyts ¢xamincr'¥ refs Other payments I41r¢h of asseL% pUhle ofinYem%nts S¥lT•I 43205 46744 71.130 SLWLUS (D¢ll¢lt) -12855 -37 P•Re 14