The Church of Scotland
MOTHERWELL KIRK AT THE CROSS
(CHURCH OF SCOTLAND)
(fornierly DALZIEL ST. ANDREW'S PARISH
CHURCH OF SCOTLAND)
Congregationydl Accounts
l January 2024 to 31 Deeember 2024
ACCRUED (SORP COMPLIANT) ACCOUNTS
Congregation No: 171143
Scottish Charity No: SC 015503
SORP 2024 *¢¢ounts
Revlged 11119

Mothenvell KRrk at the Cross - Trusteesg Report (cont)
Year ended 31 December 2024
The Trustees present their annual re[￿rt and fi￿￿181 statements of the charity for th¢ y¢ar ended 31 December
2024. The financial ststements have been prepara in ac(x>rdance with the accounting polici¢s set out in note I
to the accounts and comply with the General A8semblv Regulations for cC￿gregationaI Finance. the Charities
and Trustee Investment (Scodgnd) Act 2￿>5. Clwities Accounts (Scotland) Re￿llatiOns 2006 {&s anthed)
and A¢¢ounting aDd Reporting by Chwities: Statement of Recommended Practice applicable to charities
pr¢paring their accounts in accotdancc with the FillatKial R¢w)rtin8 StaDdard applicable in th¢ LU( alld
Republic of Ireland publisbed on 16 July 2014.
M¢mbers of the Kirk Session and COn￿gatIOnal Board are the chaTity trustees. The Kirk Session members
are elders of the church and are chosen from members of the congregation who are considered to hav¢ the
appropriate gifts and skills. The Board members are ap￿ill￿a based on their skills in a particular 8rea (e.g.,
Finance, Propety) and are r￿je￿￿ed on an annual basis at the AnZll￿ General Mttting. The Minister, who is
a rncrnber of the Kirk Session, is elected by the congregation and inducted by Prcsbytery, As a r¢sult of the
union with Crosshill Parish Church the Model Deed has been suFrseded by the Unitary Deed and members of
the Congregational Board ceased to b¢ trUSt￿S on 1° June 2025.
Objectives and Activities
The Church of Scotland is Trinitsrian in doctrine, Reforn)oJ in tsaditioo and Presbyterian in plity. It exists
to glorify and to work for the adVancen￿nt of Christ's K￿gdoM throughout the wodd. As a rAtional
Church. it acknowledge8 a dt8tinctive call and duty lo bring the ordinance% of Teligion to the rthple in every
parish of Scotland througb a territi)rial ministy. It ¢04>perates with other Churehes in various e¢umenical
bodies in Scodand and beyond.
Motherwell Da]zi¢l St. ANlrew's Parish Church of S¢ot]and was fornRd in September 1996 from the union of
two congregations, viz. Dalzicl Parish Church and St. Andrew's Parish Churclk On 1° June 2025 Dalziel St.
Andrew's Parish Church and Crosshill Parish Church united to fonn Motherwell Kirk at the Cross. The
cnngregation to PTesent a united witness in its worship and work for Christ. servin8 the wider community
in which tt is set, L8 best it ¢an, with the resources available.
2024 w&5 the y￿r that Dal£icl St. Andrew'5 cclebrdted 150 years at our prcsenl locatio￿ with a nurnber of
special servic
ncluding a seryice kd by the Moderntor of the Church of
Scotland, thc
With the Presbyt¢ry Plan being approv¢1 a number of joint
services were held ivith Crosshill Parish Church. The￿ wcrc a numbcr of services through Advent and
Chri8tmL8 including the 8unday School and Fusion Nativity, 8 quiet ￿lee to remember loved ones whb had
passed away and Chn'stm&8 Day communion. Bible Study gTOUPS Wetr held throughout the yw in eonjunctton
with our fricnds in thc Glo Ccntrc and M¢8sy Church r¢tumcd in 2024. All groups and youth organisation8
ontinued lo Jncet on a T¢8ulaT basis in the church halls.
Feedback from those who use our online ser¥ice on & weekty b&8is continues to be most encouraging. We
continu¢ to stay in touch with a wide range of ages of folk locallv and around the globe through the use of
cial media guch as FacebcM)k. and our website and g)ci8J media channels are con8tsntly being updated to
attract the int¢rest of those seeknng to find out more abo￿ the church's Work 8nd missio
Through the website aThl FacetK)oK we regularly ￿ceIVe fflquiries frorn those pursuing th¢ir family history.
from ot1￿S who are interested inioining us, or IKing manied or baptiseL 11 h&8 become aprinwy avenue for
mission in our congregation and grows week by week.
A Summer Holiday Club held in ￿50n this yeff utilising the chU￿h building and groun(ts. with
approximately 50 child￿ll ID att¢lldan￿ of of the 5 days. A monthly Collullunily B[eakf￿l is also w¢ll
attende
Halls Lets ¢ontinued to wfornj strongly witb many groups utlising the halls on a regular basis. Th¢ high
occupancy resulted in Hall Let tncome king Stmilar to pre-pandemic levels.

Motberwell Kirk at the Cross - Trustees. Rep)rt (eont)
Year ended 31 December 2024
Befriend Motherwell
2024 another successfid year for Befriend Motherwell where we started our second year of the current
three.year financial support from the National Lottery Community Fund. On top of this we were successful
in gaining financial support of over £30k from Voluntary Action Nortb tanarkshire through their Mental
Health and Wellbeing Fund towards supporting the large influx of referrals we have received in relating to
supporting males who are isolatd This h&s resulted in the creation of two n¢w Group Facilitator positiODS
to support a new group specifically for men along with creating more one to one befriending opportunities
for men. We have been encouraged by and incre&8e in volunteer recruilment and development over this last
year helping towards increasing our capacity. Alongside our core work we always aim to find new initiatives
to help us support our participants as best we can. To this end we Contin1￿ to offer chair yoga and chair
Pilates on a weekly basis with over 80 people registered for the classes. These activities help towards
improving people's physical heald4 mental health and wellbeing, strength and baIance. Durin8 the summer
months we were delighted to offer trips and outings to our participants. Over the summer period we offered
trips to our participants to vaTiOUS different places thich was supkx)rted by staff. These were enjoyed by all
who took part and the feedback w&$ v¢ry ￿sItive.
Our thtergenerational Activities ¢ontinued to be successful. We develop%d a tool-kit thanks to financial
support from the Local Activity Fund allowing US to offer a five-week programme of one afternoon a week
looking at some local history of Motherwell. what Cl￿rOomS were like in the 1950s, pre41￿]malisation of
currency and old maps of the town. This was supported by two of our old¢r participants who are r¢tir¢d
school teach¢rs and are well used to working with young people. Feedback from this has been excellent and
there are a number of schools looking for this to tske place.
We ¢ontinue to be very gr￿¢ful for the financial SUp￿rt we rec%ived yearly from Dalziel SL Andrew's
Parish Church via the Thomson Legacy which is ￿ed diredly io benefit people over the age of 65 who are
experiencing isolation.
Financial Review
Member givin8 decreased by nearly £3,000 when compared to 2023. The hall lets continuvj to perforn] strbngly
during 2024, with over £18,000 of income generated. The Christm&s Fayre generated £2,500 in funds and also
enabled us to connect with the wider community. We were grthful to receive a legacy from the late Miss Betty
Morton of over £) 20.(M)O. Some of this will be used to ￿1St with additional costs in relation to the prowsed
union with Motherwell Crosshill Parish Church with the ren)aiw fun(ts being inve*ed in 2025, with a view
to use th¢s¢ for future projects.
The overall tM)sition at the end of a December, due to the suP￿rt of all memi*TS of the Congregation, was that
we were able to meet all financial ¢ommilments in fi￿1.
The Ministries and Mission (M&M) contribution for £75,301 was paid in fi￿1 by the end of December 2024.
It is Motherwell Kirk at the Cross's PK)licy, set by the CongtegationaI Board, not to use monies left to the
Church by way of Legacies for General Expenditure. Exceptions to this tKJlicy must be approved by the
Congregational Board and Kirk SessioL Due to financial ¢hallen8es during 2024 we had to utilise the
unrestricted legacies in order to meet our commitmenty with a $i￿1ficant In￿eaSe in wages and energy costs.
106 members gave by way of Giftaid. Standing Orders reached 136 each month (around 156 members) in
respect of Offerings (Freel￿ and Gifiaid) which greatly assists ¢&sh flow.

Motherwell Ifjrk at the Cross - Trusteu, Report (eont)
Year ended 31 Deeember 2024
The 'Work Paty, of volunteers provide a valuable service to the Church by carrying out a variety of
maintenance activities that would otherwise have to be ¢aTriol out by external contraclors.
Members of the COngreg￿lon were regularly advised of the financial sitithtion and encourag¢d by way of
articles in Kirk Matters (Newsletter) to review their lev¢1 of giving and to incre&8e wher¢ p)ssible, with
particular emphasis on giving by Giftaid and to give by Bank Standing order. The Churth of Scotland's
National Stewardship Programme was not undertak
No direct financial support w&s giv¢n to any of the various Projects underway from General Finances as
Projects are mainly grant.funded and entirely 5epaTate from daY.t￿daY finances.
As a result of the union with Crosshill Parish ChUrt￿ the &8sets of CTosshill Parish Church will be transferred
to the united congregation. The value of these assets is anticipated to k approximately £IOO,000 in the general
account and £422,000 in the Church of Scotland Deposit AccounL

Motherwell Kirk at the Cross - Trustees, Report (eont)
Year ended 31 December 2024
Investment PolRCy and Performan¢¢
All investments are with the Church of Scotland Investment Income Fund. The market value of all
Investrnents increased slightly by £1.630 during 2024 and £30,OW (net) w&s transferred from the Rita Calder
and May McQueen legaeies.
There are 7 Legacie4Bequests.
The Lawson bequest income is used to assist unifomied Organisatio￿ with their increasing levels of capitation
fees and to assist the Sunday School and FUSIO￿ Market Value al 31 December 2024 was £46,131. Income
received from this legacy was £2.463.
The Thomson legacy is restricted in use and ean Only be ￿ for the ttnefit of elderly members living ￿one.
The majority of this Legacy is invested with the Church of Scotland Investors Trust Incom¢ Fund with the
income generated from this investment used to assist Befriend Motherwell, which received £5,078 in 2024.
Market value at 311)ecetntw 2024 was £93,612 invested with Church of Scotland Investors Trust and £10.432
held with in the General A¢￿unt.
The late Mr William Lightbody Iwu¢ath¢d a £2,(KIO legacy in 2011 and now has a market value at
31 December 2024 of £2,212. This investmcnt to be used for books for the Sunday Sch(Trol or Fusion. Income
received from this legacy was £120.
The late Miss Domthy Fairley bequeathed a £64,612 Legacy during 2016. A proportion of this Legacy was
used for essential capital requirements and £40.000 was inve￿ed with the annual pr(￿e¢d$ used to support
ongoing costs for Organ maintenance. Market value at 31 December 2024 was £36,288. Income received from
this legacy was £1,968.
The late Miss Rits Calder Eryueathed a £65,819 Legacy. £60,000 of this Legacy was invested with the annual
proceeds used to support generaI fillKI expenditure. Market value at 31 December 2024 w8$ £2,477. Income
received from this legacy was £964. £10,0(X) of the legacy was utilised for genera] purpses.
The late Miss W McQueen bequeathed a £20,(KK) Le8a¢y. This Legw has been invested in fiQl wtth the
annual proceeds used to supwt general fijnd expenditu￿. Market Value at 31 December 2024 was £2,599.
Income received from this le8a¢y w&8 £683.
The late Miss Bety Morton Ixqueathed £120238 Legxy in December 2024. This Legacy is unrestricted and
is currently in the General AccounL with a view to invest these funds in early 2025.
Risk Management
The financial risk is not to the financial viability of the Clwity (the Church). Approximately 51P/o of total
income for general purposes is remitted to the Church of Scotland in respect of Giving to Grow contributio
The remaining income is used to meet general Church expenditure. The financial risk therefore relates to not
being able to rn¢et full financial contribution to the Church of Scotland.
Reserves Policy
It is the policy of the Truste¢'s that the capital amount of any legacy monies. whether invested or held in the
general accoun( should be preserved and that only income generated from the investments should ￿ utilised.
Where an Unrestrided legacy is to be utilised approval from the TnLStees is sougbt an￿ where practical, the
legacy capital would b¢ r¢StOr￿ over an agreed period The value of the unrestricted legacies that are invested
and funds held in the gen¢ral account lotal £167252. The Investtn¢nt Policy and Performance section of this
report details the pun)ose, value and returns of the investments that are held. Church of Scot18J]d policy is to
hold at least 6 months of reserve& Ivhilst it is the belief of the Kirk s￿$10n to n￿XInUse the use of income

Mothenvell Kirk at the cr￿$S - Trustees. Report {CODt)
Year ended 31 December 2024
rcceived for the work of the Church and not held in reserve, they aim to hold a balance of futKls that will meet
future financial commilments. To etwwc we can meet our conunitments we will thawdovln from the
unrestricted le8aci¢s when requircd to en5urc that suff￿lent funds are availabk in the general accounL
Strurture, Governance and Management
The congregation 1$ a registered C￿lty, number SC015503 and 13 admini￿ in accordanc¢ with the t¢rn]s
of the Model Deed of Constitution and is subject to th¢ Acts aud Regulations of th¢ General Assembly of the
Church of S¢otland
Members of the Kirk Session and th¢ Congffgational Board ate the chan'ty trustees. Throughout the year the
Kirk Session and Congregational Board. cbaired by the Minister. on a monthly basis to attend to the
spiritual and operational requirements of the ChurclL
Reference and Admlnlstratlve Informa￿￿
Trustees
The followin8 trustces s¢rvcd at any lime duTing 2024 and up to the date of si￿1ng the account&
Congrtg*tion&l Bofdrd Memb¢rd (cea¥ed to be truytees on I" June 2025}
Kirk Se86ion Memb¢rs

Mothenvell Kirk at the Cross - Tru8tee8' ReEM)rt (cont)
Year ended 31 December 2024
Principal Office-bearers
Moderalor..
s￿￿10n Clerk..
Church Tre￿￿rer
Principal Offiee
43 Meny Stre¢ Motherwell, MLI IJJ
Sc•tttsb Charity. Number: SCOI5503
Independent FJIamlner
BaDkers: Virgin Money, 43 Hamilton Rorf Motherwell
Trustees, Responsibilities im Relation to the Financial Statements
'lThe charity trustees are responsibk for preparing a trustees, atmua] rey)rt and financia] statements in
cordaT)ce with applicable law and United Kingdom A¢￿unting Standarts (United Kingdorn Generally
Accepted Accounting Practice).
The law applicable to charities in kotland requires the clwity trustees to prepwe fmancial ststements for each
year which show a tnw ond fair view of the stats of affairs of the ciwity and of the inwming rayourc¢s and
application of r¢sour¢¢4 of the ¢harity foi that pcrio(L In preparing the finallcia15tatcni¢nts, thc trustces ar¢
required to:
sele¢t swtable accounting ￿lI¢leS aTrJ then apply them consistendy.
observe the method and principles in the appIl￿ble Charities SORP:
n￿e judgements 8nd estima*s that are reasonable and prudent:
state whether applicable accounting standards arAd ststemcnts of r¢comm¢nded pradice have been
followc(L subjcci to any dcpthures disclosed and explained in the financial stslements;
prepare the fmancial st8tements on the going ￿nCern b&￿'S unless it is inappropriate to presume that
the charity will continue in OW10￿ existence.
The trLWees are responsible for keepin8 proper a￿ounti￿ records which disclose wxth reasonable ac¢ura¢y at
8ny time th¢ financial position of the charity aThl to enttble them to ¢nsur¢ that the fiD8n¢ial statem¢nts comply
with the Charities and Trustee Invcstmeni (Scotland) Art 2(KJ5 and thc Charit1¢5 Arcounts {Scrtland])
Regulations 2006 (as amended). They are also resw)nsible for safeguarding ass¢ts of tlK charity and hence
for taking reasonable steps tor the prevention and d¢tcction of fraud and othcr i￿¢gUlaTi￿¢S.
The trusteL8 are resrK)nsible for the Mainlenan￿ and integrity of the eharity and financial infonnation on the
congregation's website. Legislation in the United Kingdom governing the preparation and dissemination of
flllancial statements may differ from legisjalion in other Jurisdictio￿3.
Approi'ed b!, the TrU￿ee* and IT￿ned on their behalf.
D*t¢....&. 01kok￿...Qc32s

Motherw'ell Kirk at the Cross - Trustee8' Report (cont)
Year ended 31 Deeember 2024
Motherwell Kirk at the Cr
Independent Examiner's Rew•rt to th¢ Trustees of Mothernell Kirk at the Cross
Year ended 31 December 2024
I report on the accounts of the charity for the year endd 31 De£emFer 21Y24 thich are set out on pagcs 9 to
24.
Respectlve responslbllltles of trnstets and ex#mlDer
Ime chaTity'S trustees are responsible for the preparation of the accounts in accordance the tenns of the
Charities and Tn￿lee Investment (scotla￿1) Act 2005 and the Charities Accounts (Scotland) Regulations 2006
{as amended).
The charity trustees consider that the audit requirement of Regulation 1011) (a) to (c) of the Aecounts
R¢gulatiorts do¢s t)ot apply. It is my responsibility to examine the &counts as required under section 44(1) (c)
of the Act and to sta* whether panicular matters have come to my at¢¢ntson.
Basis of independent examiDer'J ststement
My examination is carried out in accordance with Regulation I l of thc Clwities Accounts (Scot]and)
Regulations 2006 (as amended). An examination inc1￿￿e8 a review of the accounting records kept by the
charity and a ¢ompaTison of th¢ ￿coUnts p￿sertted with those records. It also include5 consideration of any
unusual items or disclosures in the accounts and secks cxplanations frorn the trustCC3 Gon¢¢rning any such
n￿llers. The procedures under￿ken do noi proi'ide all the eVIde￿e that would be requir¢d in Yn dudiL and
consequenlly I do nol express an audit opmion on the view given by the accounts.
Jndependent exAmlier'$ Statement
In the course of my exatnination, no matter has come to my attention
which gives me rea30nable cause to believe that in any material respèct the rnwim¢nts:
to keep acLouniin¥ records. in accordance with &ction 44(1) (a) of the 2005 Art and R¢¥ulation 4 of
the 2006 Accounts Regulations (as amended), and
to prepare accounls which accord Mith the accounting r&ords and eornpty with ReguJatioD 8 of the
2006 Accounts Regulations {as arnended) have not been meL or
2. to which, in my opinion. attention shouldbe drawn in orderto enable a proper underSt￿ding ofthe accounts
to bc rc?chcd.
Date:

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Motherwell Kirk at the Cross - Trustees, Report (CODt)
Year ended 31 December 2024
Motherwell Kirk at the Cro&s Church of Scotland
Balance Sheet
At 31 December 2024. Totsl Funds
2023
Flxed Asxts:
Tangible assets
Investsnents
9,014
185 178
10.016
213 567
io
Tot*1 Ftsed Asqets
194.192
Current Auets
Debtors
li
8,919
179931
5,807
Cash at bank ond in bond
Total Current Anets
188850
63
Uabllltlei
Creditors falling due within we year
Net Curr¢•t A*•¢ts
12
188.850
63.206
Creditors fallitig due afttt m((e thon
one year
Tot*1 A#ets
Th¢ fuDds of tbe eharlty:
Endowmertt funds
15
46.131
45.714
Restricted inwme fvnds
163J29
162,638
Totsl eb*rity
15
Session Cletk
Date..........e .0..￿.kn. 2oas
io

Motherwell Kirk at the Cross - Trustees, Re￿rt (cont)
Year ended 31 December 2024
Accounting Polieies
The principal accounting policies which have been applia consistetrtly in the current and Preceding year in
dealing WAth itrms which are considered llmterl￿ to the accounts. are set out b¢low.
Basis of preparation
The financial statements bave been prepared in accordance with Accounting and Reporting by Cbarities:
Statement of Recommended Practice applicable to charities preparmg their accounts in accordance with the
Financial RetK)rting Slandards applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014
and the Financial Repjrting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities
and Trustee Investment (Scotland) Act 2(Ki5 and the Charities accounts (Scotland) RegulatiODS 2006 (as
amended)
Fund aecounting
Funds are classified &8 either restricted funds or unrestricted funds. defined ￿ follows.
Restricted funds are funds subject to sp¢cific requirements as to their use which may be declared by the donor
or with their authority or created through legal proce&￿, but still within the wider objects of the charity.
Endowment funds are funds Nvhich have been given on the condition that the original capital sum is not reduced,
but the income from them is used for the PUryMlSe defmed in accordance with the objects of the charity.
Unrestricted funds are expendable at the discretion of th¢ tnLStees in fi￿e[ance of the objects of the charity.
If pans of the unrestricted funds are eamiarked ￿ the discretion of the trustees for a particular purpose. they
are designated as a separate fund. This design&ion h&8 an administrative purp)se only and does not legally
restrid the trustecs, discretion to apply the fund.
Incoming resouree4
Income is recognised when the charity has entitlemeni to the funds. any perforn]ance conditions attached to the
item(s) of incom¢ have been meL it is probable that the income will be receive4 and the amount can be
measured reliably.
DonAted services and faellfitSes
Donated professional services and donated facilities are r¢cognised 8$ incom¢ when the charity has control
over the item, any conditions &8sociated with the donated item have b¢¢n m¢t, th¢ rrfeipt of economic L*nefit
from the use by the charity of the item is probable and that economic I￿tfit can ￿ me&8ured reliably. In
accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not
recognised.
On receipL donated professional services and donated f￿llitieS are recogtiised on the basis of the value of the
gift to the charity which is the amount the charity would have been willing to pay to obtsin services or facilities
of equivalent economic benefit on the open market" a COnEs￿nding amount is then recognised as expenditure
in the period of r¢c¢ipL
Interest receivable
Interest on funds held on dqM)Sit is included when receivable and the amount Can be me&8ured reliably by the
charity. this is nornlally u￿n notification of the iDterest paid or payable by the Bank.
Flxed Assets
The charity has the right to occupy and use for its charitable objects certain tangible fixed &%sets, including the
churc￿ halls and mans4 vested in the Church of Scotland General TnLdees. No consideration is payable for
the use of these assets. Expenditure incurred on the zepair and maintenance of these assets is charged as
resources exFtnded in the Statement of Financi81 Activities in the ￿lod in which the liability arises.

Motherwell Kirk at the Cross - Trustees, Report (CODt)
Year ended 31 Deeember 2024
Aeeounting Polieie8 eoDt'
All tangible fixed assets costing in exces5 of £1,000 having a value to the charity greater than one year. other
than those acquired for specific purpose4 ate capitalised. Depreciation is provided on a reducing-line b&sis to
wrtte off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives:
Fixtures. fittings and office equipment 10 years.
Investments
Fixed asset illvestments are stated at nwk¢t value * the balance sheet date. Unrealised gains and losses
represent the difference between the market value at the beginni￿ and end ofthe financial year or, if purchased
in the year, the difference between cost and market value at the end of the yegr. Realised gains and losses
represent the difference between the pr(￿ on dIs￿s￿l and the market value at the start of the year or cost
if purchased in the year.
TaxAtion
Motherwell Kirk at the Cross is recognised as a charity for the purp)ses of applicable t&xation legislation and
is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and
resources expended therefore include irr¢coverable input VAT.
12

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