The Church of Scotland Crossford and Kirkfieldbank Parish Church. Formerly Crossford Parish Church RECEIPTS AND PAYMENTS ACCOUNTS Year ending 31 December 2024 Congregation No: 130706 Charity No: SC 014659 Reference and Administrative Inforniation Charity Name: Crossford and Kirkfieldbank Parish Church of Scoiland Charity R¢gistration Number: SC014659 Congregatioii Reference No: 130706 ConlaLt Address.. Gillfoot House Braidwood Carluke ML8 5PX outh Lanarkshire The new charge ot- Crossford and Kirkfieldbank Parish ChuTch was fonned under the basis of union betw'e¢n Crossford and Kirkfieldbank Parish Churches on 1° Januarv 2025. Independent F,¥aminer Bankers Bank of Scotland 27129 Main Street Wishaw ML2 7AF Crossford and Kirkfieldbank Parish Church of Scotland SC014659 Trustees, Annual Report for Year ended 31 December 2024 Structure, Governance and Management Governing Document The Church was s administered in accordance with the ternis of the Model Decd of Constitution. On the forniation of the united Ch￿ge of Crossford and Kirkfleldbank Parish Church. the Trustees and congregation accepted the Unitary constitution. where both the spiritual and temporal affairs of the cvngregalion are administer¢d by the Kirk Session, who are the charity 'Frustees. Re¢ruitmeDt and Appointment of Trust¢es Members of thc Kirk Session the charity trust¢¢s. The Kirk Session members are the elder.s of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister. who is a member of the Kirk Session, is electcd by the congregatii)n and inducted by Presbytery. The Congregational Board is appointed from within the con&)regation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute lo Ihe managemcnt affairs of the Church, to become members of the Board. Board Members are th¢n appointed at the Stated Annual Meeting and serve for a period of thre¢ years after which they must seek re-election at the next Slated Annual Meeting. Organisational Strueture The congregation￿ Board is chaired by the minister and meets when required. Certain reswnsibilities are delegated io the Finance Committee and to the Property Conunittee. The Joint Congregational Boards, ￿'1th the Linked CongregatÈon of Kirkfieldbank Parish Church. meels annually. -fhc Kirk Session meets when required and is r¢sponsAble for the spiritual affairs within Ihc church. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists lo glorily God and to work for the advancement of Christ's Kingdom throughout the world. As a naliona] Church. it acknowledges a distinctive call and duty to bring the ordinances of religion to the p¢ople in every parish of Scotland through a frrritorial ministy. It co-operates with other Churches in various ¢cumenicd] bo(lies in Scotland and beyond. Services of worship ar¢ held each Sunday at l 0.30am and 6.30pm. The Bible Study & Prayer Group meet on Wednesday evening and Thursday evening. Achievements and Performanee On WLdnesday evening the Biblc Study and Prayer group meet in the church hall when parts of the bible C￿¢ dtSCUS8ed in depth. We also have a Thursday evening prayer meeting 7pm Fabric.. Following the union and LUI inspection of the church by the Presbytery of Forth Valley and Clyde.8dale Building OfficeT and the General Truste¢s, the sanctuary was closed on Health and Safety Grounds. These related mainly to tloll-compliancc with cutrent clectrical 5atery regulaticins. Following selectivc tendering Consillium wer¢ instructed to undertake the Works at a cost of £62.083.02 paid in 2 instalments on 16 and 18 June from church funds. £58,408.22 w&s paid by the General Truslees into our chuTch funds and will be recovered recovered from the sale of the manse. C.rnssford and Kirkfieldbank Parish Chureh of Scotland SC014659Trustee$' Annual Report for Year ended 31 December 2024 Financial Review I"he main gourcc ot" income tor the charity is the offering of members and despite the financial pressures we all facc, our offerings have droppcd from £21,679 10 £19,7C)4. The Triistees ackiiowledge the continuing support of the membership, particularly those who contribute through Cvift Ai4 which allowed the Trustees lo reclaim £4,097 (£4,775) in tax frorn th¢s¢ donations. The total incomc for the year was £3S,931, compared with last year's figwe of £47:928. The total expenditure for the year was £44,094, compared with last y¢ar's fJgur¢ of £50,264. Howevcr a5 is noted in the accounts. this year the detail has been expanded and where possible the compdrative figures have been 8hown. However, it has not always been possible to rationalisc th¢ comparative figure. with this year's presentation. l.lowever as is noled in the accountb. a sum of £10,IX)3.40 WIL8 drnwn down frDm our investment account to maintain suff1cieni cash flow for the continued operation of the charity. There remains a total of £15,133.36 as valued at 31° December 2024. The Gencral Trustees hold £521.00 Èn cash and £5,001.34 in unitised funds, which can I￿ made availabl¢ on request to meet local expenses or capital projects. Reserves Poli¢y It is Ihe Trnstees, policy to hold reserves of approximately three months expenditure in the gcneral fund. At the year end the Church held unrestricted cath funds of £3.809. While this only represrn15 one month's cxpcnditur¢. the Trustces could in the short terni realise funds in their investment rtlolio Lu me¢1 expenditure. The Trustees a]so anticipate the transf¢r of the funds held by Kirkfieldbank congr¢gatiOE2 (£12,000) as well as the px)tential sale of th¢ shared Mans¢. which will b¢ credited to our holding with th¢ General Trnstees in the Collsolidated Fabri¢ fund, with the d¢duction of a IO/ts leNy. Statement of Trustees, Responsibilities The members of the Kirk Session I Congregational Board mu.81 prepare financial statements which give .8ufficient delail Éo enable an appreciation of the transactions of the Church during the financial year. "Fhe members of the Kirk S¢ssion / Congr¢galional Board are respK>nsible for keeping proper acLounling records l￿h1Ch, on r¢quest, must reflecl the financial position of the Church at that lime. lThi% must be done to ensure that the financial statements comply with the Charitics and Trnstee Investment (Scotland) Act 2005, th¢ ChaTlties Accoun15 (Scotland) Regulations 2006 and the Rcgulalions Anent Congregatftonal FinanLe approved by the General Assembly of the Church OF Scotland in 2007. They are also responsible for safeguarding the assets of the Cbur¢h and must take reasonable steps for the prevention and/or d¢t¢¢tion of fraud and other irregularities. Crossford and Kirkfieldbank Parish Church of Scotland SC014659 Trustees, Annual Report for Year ended 31 December 2024 Independent Examiner'$ Report to the Trustees of Crossford and Kirkfieldbank Parish Church J report on thc accounts of the cftwity for ihe year ended 31 De¢ 2024 which are set out on pages 6 to 10. RMpcetive responsibilities of trustees and examiner The Lharily's trustees arc responsible for the preparation of the accounts in a¢cordanc¢ with the terms of the Charities and Trustce Investment (Scotland) Aci 2005 with R¢gul