The Church of Scotland Calderbank Parish Church of Scotland STATEMENT OF ACCOUNIS FOR YEAR EIYDED 31st DECEMBER 2024 Congreg*lion No: 171085 Chvdrity No: SC 015831 Reference and Administrative Inforniation Charity Name: Cald¢rbank Parish Church of Scotland Charity Registration Number: SC015831 Congregation Reference No: 171085 Conlact Address.. Trustees Independent Examiner Bankers Royal Bank of Scotland, 80 Main Street Coatbridge ML5 3DZ Trustees, Annual Report Year ended 31 Deeember 2024 Structure, Governance and Management Governing Document The Church is administered in a¢¢oTdance WTth the tern]s of the Deed of Constitution {Unitary Fonn) Reeruitment and Appointment of Trustees Members of the Kirk Session are the chariiy trustees. The Kirk Session members are the elders of the church and are chosen from those [neM￿rS of th¢ church who are considered to have the appropriate gifts and skills. The minister, who is a MeM￿r of the Kirk Session. 15 elected by the congregation and inducted by Presbytery. Organi$2tional Structu Since 2010. the Unitary constitution within chuT¢h law has been ihe mode of governance. There is therefore one court, the Kirk Se55ion, which oversees both spirilual and temporal matters at Calderbank. Reports are regularly brought to the Kirk sessio￿ on finance. property, Presbytery matters and worship and rnission. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Refornled in tradition and Presbyterian in polity. It exists to glorify God and io work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in vario￿$ ecumenical FM)dies in Scotland and beyond. A weekly service is held on a Sunday at 9:30am and is open to any and all. At present there is no regular Sunday school but there is a regular programme. in afternoons. of "Messy Chur¢h" an alternative fomi of worship and learning for families. Annually, there is a joint service Ith Corpus Christi RC Church io mark the Week of Prdyer for Christian Unity. and so to bring the different Christian traditions together. The Guild meets weekly, with a varied programme of guest speakers. it also takes the lead in organising concerts and the annual senior cilizens Christmas dinner and party which is open lo all senior citizens within the parish. The church choir meets each week and participates in Sunday worship. A church website is actively maintained www.calderbankchurch.co.uk) along ￿1th a"Facebook" page. The Brownies and Boys, Brigade also meet on a weekly basis during th¢ school terni. The Minister acts as chaplain to Calderbank Prin]ary and the Minister has been a regular visitor to the school to strengthen our involvement in the life of the school. both on their premises and on ours. Trustees, Annual Report (cont.) Year ended 31 December 2024 Achievements and Perfornianee A number of outside agencies use church premises during the week (dance and martial art cl&gses and bookings made by individuals on an ad hoc b&sis). A Macmillan Coffee moming has been held annually, and community fairs twice a year. A very successful Holiday Club for children was hosted during the summer holidays. The membership roll was 107 al end olDecember 2024. On average 45 mernbersladherents attend each week and regular new faces joined us through 2024. The Guild's membership is 13. Since Covid Lockdown, we still have a digitsl offering via YouTube. {"Cairnlea and Calderbank"). Messy Church numbers have been on the increase, at best nearly matching Sunday morning numbers. A monthly church newsletter. delivered around homes, and available online keeps th¢ Congregation well infonned. Our Airdrie Foodbank project has continued and during the year help supported 1807 adults and 402 children (total 2209) within the Airdrie & Coalbridge Area. 15 Tonnes of food was distributed and 16 tonnes were donated by members ofthe public, schools, churches and businesses. We have been unable to increase our volunteer team but slill have a core group of18 volunteers who give their time regularly and freely. We are pleased that we have managed to retatn the services of one paid employee which is the Operation Co-ordinator post. The post being funded by the Tn￿sell Trust until Febnjary 2026. The Church continued its partnership with two Churches in Airdrie to host distribution points. The foodbank is open on a Wednesday at St. Edward's RC Church and a Friday at Airdrie Baptist Church. We also received support from our linked partner. Cairnlea Parish Church of Scotland. Following the approval of Presbytery's Mission Plan in June 2024, the Kirk Session has continued to di5CUSS the way forward with ihe proposed plan for our clusler. and how we shape the future of the Church in our parish. Ministry costs are payable to the Centrdl Stipend Fund of the Church of Scotland. These continued through 2024 by monthly payments and were met in full. We also encourage our membership to give by standing order. Trustees, Annual Report (cont.) Year ended 31 December 2024 Financial Review Th¢ principal source of incom¢ is Via weekly offerings. In 2024 weekly givings via Gift Aid and WFO were decreased by £ I, I W on the previous year. Our fitndraising events raised £4,781 reduction ofjusl under £446. We continued to s¢¢ good utilisation our halls for various groups however, a few groups stopped and this mwit a reduction of income of £919 on thc previous year with the 2024 amount being £1.522. General expenditure was generally in line with previous years. Heat & Light was higher as expected. Total energy costs for 2024 was £7.885- an incrcase of £2.013 on the previous year. Fabric expenses was £2,190 for 2024 and was mainly to deal with emergency tyrK repairs and maintenan¢¢ to comply with various regulations (Ele¢trical, Gas and general safety matters). The ongoing running and eapital cosls for Airdrie FO￿bank were covered by grdnt awards and oth¢r financial donations. Two funds were ¢losed during th¢ year (Manse Maintenance Fund and Premium Account) as these hav¢ been inactive for many years and the balance upon ¢losing of IK)th was transferr¢d to the General Fund. Total of £645. Reserves Policy It is the Trustees, wli¢y to hold reserves. Ai the year end the church held £87.214 in reserve. The amount being unrestrictcd £11,707 of which £5.180 is designated for fabric fund. We believe the resetwes are acceptable for the mission work of the Church and on-going maintenance of the Church building. The Church also held £75,507 of restricted funds which have been provided for the purposes specifi¢d in Note 2 - In addition to these funds the Church holds investments which had a market value of £15.274 at 31 st December 2024 {Purchase cost £1 1,898) Statement of Trustees, Responsibilities Th¢ members of the Kirk Session musl prepare financial stalements which giv¢ S￿￿1¢1¢nI detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must r¢fle¢t th¢ financial position of the Church at that titne. This musi be done io ensure that the financial statements comply with the Charities and Trustee Investtnent (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are a150 responsible for safeguarding the assets of the Church and musi lake reasonable steps for the prevention andlor ddection of fraud and other irrcgularities. .Apprpiyed hii the Tniqteof i-..d *I￿ned thcir 4c1711f. Date...lJ.-.U.i.....L.Llls... Calderbank Parish Church of Scotland SC 015831 Report of the Independent Examlner I report on the accounts of the charity fior the year end¢d 31 DecernbLY 2024 which ar¢ sel out on pag¢s I to 10. Respective responsibilities of trustees and eJ4miner The ch￿lty trustees Lonsider that an ftndependent examinknon is n￿ded under se£tion 44{1)(c) of the Charities and Trustee Investsnenl (Scoiland) Act 2005. 11 is my responsibility to examine the accounts under section 44(1)(c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's statement An examination includes a review of the accounting records kepi by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanation8 from the truslees conceming any such matt¢rs. 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 th¢ accounts. Independent examiner's stalcmcnt In the course of my examinalion. no matter has come lo my attention [other ihan difclosed below ] which gives me reasonable cause to believe that in any material respect the r4uirements: to keep accounting records in a¢cordance with Section 44 (l Ka) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. aJ]d to prepare accounts which accord w.ith the accounling records and COTnply wilh Regulation 9 of the to which. in my opinion, altention should be drawn in order to enable a proper underslanding of the accounts to be reachaj. Date alderbank P rish Church of Scotland Recei ts and Pa ments Account Year ended 31 December 2024 UDrestTiL*al Restricted Fund5 Funds 2024 Endowment Funds Totsl Total 2023 2024 2024 2024 Recei Donations Legacics Activitics for Generdting Funds North LgnarkshiJE Counal Grants Fabric Gmts for Tower Rq)air Foodbank GmtslDonations (note 8) Bank & Deposit intrst Investment incom Note 3?315 32315 3000 4781 35000 17917 4781 4335 1398 2650 120 76 51491 51611 1509 323 93539 74801 1433 138 323 40615 720 52924 136959 Renta] of premises Contribution from chE￿S13t10Trs 1522 1522 2441 1243 otal Retei ts 43537 52924 140643 ments Costs of genernting funds Charitable aetivities Gov¢rnanee ¢osts 128 40968 30328 71296 124359 Total Pa ment 41089 30328 71417 124487 Excess of Receipts over Payments for the year before transfers 22,596 25,044 16,156 Transfe 65 Excess of Receipts over Payments for th¢ year £ 2313 £ 22531 £ 25,044 £ 16,156 Calderbank Parlsh Church t tement of Balances At 31 December 2024 UnrestriL*d Restricted Endowment Funds Funds Funds Total Totsl 2024 2024 2024 2024 2023 Note ank&De osit Balanc Bank & deposii balancc brought fotward 9.194 52.976 62,170 46.014 Movement in year: Excess Of R￿iptS over Payment5 for the year 2.513 22,531 25.044 16,156 Bamk & dewsit b￿an¢ catTied forward 11.707 75,507 87,214 62,170 ments at marke¢ value (c05t £1 1,898.18) 15274 15274 13957 ssets Gift Aid R¢xeivable Liabilitie5 Cost of repaiT not yet billwj The accounts were approved by the Kirk Session and Financial Board on 23101 Q025 For and on behalf of the Kirk Session and Financial Board Session Clerk T￿Surer Calderbank Parish hurch of Scotland tatement of Balanees Notes to the Accounts l. Trnstee Remuneration and Related Party Tran$aetioDs During the year. l trustee receiv￿1 payment for travelling expense the Kirk Session received £179 ii'ho is a member of No trustee or a person relat&J to a trustee h*J any personal inlerest in any contract or transaction entered inlo by the charity during the year. 2. Movement$ in Funds AtlJa At31 Dec 2024 2024 Rettipts PaymeDts Transfers Unrestricted funds De5ignataJ Fa)ri¢ Fund Dasignat￿ Ptttnium Fund DesignateA( The Guild Fund General Fund Mr H. Alan Cowan Bequest Fund 511H 76 5180 580 -580 1142 2693 2509 38580 1326 2368 37768 645 2201 3000 11707 9194 43537 41089 65 Restrieted funds Organ Fund Youth & Children Proj&a Wot*er Airdjie Foodbank Miss Caroline B￿￿ett B￿￿est Spe¢ia] Projrtt Fund Manse Maint¢namce Miss Isa Hmilton Bequ¢5t Fund 425 432 3206 49 51491 368 2887 35590 14059 29960 12266 12907 5073 76 5149 30 35 -65 17917 625 52924 18542 52976 30328 75507 Endowment funds Total funds 62170 96461 71417 87214 sesofD si ated Funds Fabric Fund: The Truslees have set aside funds for the maintenance of the Church propety Premium Fund.. The Tn￿teeS have set aside funds for general putposes. os&q of Restricted Fun Organ Fund.. Thi5 is a fund to extrwrdinary repairs to the Church organ Youth & Children Project Worker Fund: The Truslees have set aside these funds for Youth & Children Mission Airdrie Foodbank.. This fund covers foodbank operation costs Speciat Project Fund .. Fund for improvements to Church and Halls Bennett Bequest . Bequest fund for Improvements to Church and Halls . Manse Fund.. The Trustees have set &side funds for the maintenance of the Manse Isa Hamilton Bequest.. Bequest fund for Missional projects UnrestriLtrI Restridal Funds Funds 2024 Fund5 2024 Total Totsl 2024 2024 2023 3. Anatysis of Donations WFO Stheme (non Gift Aid) Gift Aid tknnations T&x R￿0V￿ryI on Gift Aid tknnalions Ordinay off￿1ngS [0￿ Plate) (hhtt OffcTings. Donations Ctc. Charity Collections(Note 6) 7384 8734 4670 2175 7278 2074 32315 7384 8734 4670 2175 7278 2074 32315 9083 8234 2339 3025 9724 2595 35000 4. Anatysis of Payments Costs of generating funds Investmtht Managers. fe04 oirering envelopes 121 121 121 121 128 128 Charitable aetivities MinLStries & Mission alloLZtion PIE%b￿try du&s Ministe¥s Travel Expthsts Pulpii Supply Joini Manse Costs Youih Resource5 Fabric ttpairs & maintenance Other Salarie5 Heat and light Insurdn 16375 582 179 100 3202 16375 582 179 100 3202 368 2190 2225 7885 2288 168 12984 481 179 50 2000 191 14018 2160 5872 2214 153 150 792 76895 2595 1100 2525 124359 368 2190 2225 7885 2288 168 Life & Wo)1( (hgan & music Churth Phone/lnttrnet 792 792 29960 2074 FoOdb￿k OprtionJ Costs (note 7) Disbursements to other charities (note 6) cO￿a Foundation Grant DIspU￿em￿ts Other expenses 29960 2074 2908 40968 2908 71296 30328 Governance costs Ind¢pendeni examinLT'S fee5 Other payments Purchase of ￿S￿9 {ChaiT5} Purch&se of investments 2739 41089 30328 71417 127226 ## **5. Minister's Stipend** All Church of Scotland congregations 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 service. For the year under review, the mn mum stipend was £31,642 ; Maximum stipend in 5th and subsequent years of service was £38,884 ||year under review, the mn mum stipend was £31,642 ; Maximum stipend in 5th and subsequent years of**i**n mum stipend was £31,642 ; Maximum stipend in 5th and subsequent years of
service was £38,884|year under review, the mn mum stipend was £31,642 ; Maximum stipend in 5th and subsequent years ofn mum stipend was £31,642 ; Maximum stipend in 5th and subsequent years of|year under review, the mn mum stipend was £31,642 ; Maximum stipend in 5th and subsequent years ofn mum stipend was £31,642 ; Maximum stipend in 5th and subsequent years of| |---|---|---|---| |||**2024**|**2023**| |||**£**|**£**| |**6. **|**Collections for Third Parties**
Self Help Africa (Harvest Retiral )
Poppy Scotland (formally known as The Earl Haig Fund)
McMillan Cancer Charity (Coffee Morning)
Comfort International (Harvest Retiral)
St. Andrew's Hospice, Airdrie (Week of Prayer for Christian Unity)
Turkey Eathquake Appeal (DEC)
Maggies Centre (Garden Party Proceeds)
Embrace The Middle East (Watchnight Service offering)|107
102
1865
0
0
0
0
0|107
0
102
160
1865
1515
0
127
0
164
0
153
0
389
0
87| |||2074|2074
2595| |||rT
—————Oo|| |**7. **|**Airdrie Foodbank Expenditure**||| ||Van Running costs (Insurance, Fuel, Maintenance etc)
Sta**f** mg Cost (Salaries/PA YE/NI/Pension)|2423
15624|2423
15624| ||Food & S upermaket voucher purchases|4219|4219| ||Warehouse Rental/ Operational costs|7694|7694| |||29960|29960| |**8. **|**Airdrie Foodbank Grants/Donations**
The Trussell Trust (Pathfmder Grant Yr 3)
The Trussell Trust (Tesco Top up)
The Trussell Trust (Sustainability support Grant)|14577
1674
30980|14577
1674
30980| ||Misc Grants / Donations|4260|4260| |||51491|51491|