The Church of Scotland
Coathridge Middle Parish Church
CONGREGATIONAL ACCOUNTS
FOR THE YL4R ENDED 31 DECEMBER 2024
Congregatlon Number. 171098
Charity Number:
SC 016362
Recelpts and Payments

Reference and Administrative Inforniation
Charlty Name: Coatbridge Middle Parish Church of Scotland
Charity registration Nuniber. SC 016362
Congregation reference Number 171098
Contart Address:
Trustees who served during the year 2024
ION
Principal Office-bearen
Sessioll Clerk:
Clerk to tb¢ Board
Church Tw¢asE￿r."
Independent Examiner.
Bankcrn:
The Royal Bank of Scotlan(L 80 Main Streel Coatbridge. ML5 3DZ

Coatbrid e Middle Pgdfi8h Church
Trnstee8' Report for the year ended 31 Deeember 2024
StrMclure* GovernaDee and Management Governing Doeument
The Church is administered in accordance with the lern￿ of the Model Deed of
Constitution.
Reernilment aDd Appointment of Trust
Members of the Kirk Session and the Congregational Board are the ChaJity Trustees.
The Kirk Session membcrs are the elders of the church and are chosen from those
members of the church who are considered to have the appropriate gifts and skills. The
Congregational Board is app)inted from within the congregation and mcmbers of the
congregation are invited to non]inate individuals who are believed to have the skills
and commitment to wntsibute to the managem¢nt alYi*ifS of the Church. to become
members of the Board. Board members are then appointed at the Stated Annual
Meeting and serve for a period of tbree years after which they must seek re-ele¢tion a(
th¢ next Stktted Annual Meeling.
OrganisatioDal Structure
"rhe con￿gationaL Board is chaired by the minister (or interim mod¢rator) and u￿￿er
norn]al circumstances would meet fow times per year. Certain ￿sponsIbl11ticS 8re
delegated to the Finance Cotnmittee and the Prort Committee as appmpriate.
Similarly, the Kirk Scssion that ftnccts four tim¢s a ycar, and on oth¢r occasions as
re4uire(L is responsible for spiritual affairs within th¢ church.
Objettiyes Aethiltl¢s
The Church of Scotland is Trinitarian in doctrine, Refonncd in tradition and
Ptesbytcrian in polity. It exists to glorify God and to work for the Advancement of
ChTiSt's Kingdom tbroughout the world. As a National Chur¢h. it acknowledges a
distinctive call and duty to bring the ordinances of Teligion to the people in ¢very parlsh
of scotland through a territorial ministry. It Co-operates with other Churches in various
ecumenical bodies in Scotland and beyond.
Coatbridge Middle enjoys a close relationship with the three schools in our parish
and eMbra￿S joint working with the other denomination5 in the locality,
including joint worship with our neighbouring Roman Catholic Church.
Throughout the year we aim to host services to celebrate fe5tiva15 and
anniversarles to which a warn] invitation of fellowship is extended to all churches
in Coatbridge. Church of Scotland and other denominations alike.
Coathridge Middle is noted for the strengths of its organisations, both in
leadership and number of attendees. Our youth organisations are extremely
healthy and through this outreach we aim to attrart parents to regular Sunday
worship.

Tnths. Report for the year ended 31 December 2024
Achievements and Performance As previously reported. like many other
churches. the number of attendees has continued to falL
Our Kirk Session the Session Clerk the Clerk to the Board, the Property convenor
and members of the Session and Board have continued to work extremely hard
to allow the Church to continue to operate. Our"AJl Age Worship" services usually
held on the first Sunday of each rnonth {September- March], which are attended
by our Sunday school and unifornied youth organisations are well attended and
feedback from members and visitors remains very positive.
The local school. Langloan prlmary continue to hold their end of term ServI￿S at
Christmas, Easter and Summer. The children and their parents/guardlans enjoy
learning about the Bible during these services. ￿menting the relationship the
school has with the Church.
Dlscussions with all the other churthes in Coatbridge are on going regarding the
local Presbytery plan. These matters have impacted on our hope to attract a
minister to our thurch. These discussions are approaching a conclusion but there
is still a great deal of unLertainty and concern among members as to how the final
decision will impact on our church and congregation. Meetings with designated
members from the six churches involved in the proposed union continue and
subject to several matters which still require to be fully addressed beFore ihe final
agreement can be reached. The Session will continue to keep the congregation
infornied of any progress in this matter. The delays regarding the finalisation of
the discussions is a concern to all thuse L￿nnerted to Coatbridge Middle, and our
session will continue to ensure that the best Possible outcome is reached for our
member&
The relative diversity in age and background of our Kirk Session provides a
platfornl for continuous developmenL All suggestions for outreach and
stewardship are fully discussed in a positive atmosphere and. where appropriate.
taken forward in a united and encoura&ng manner.
Organisations: A][ organisations all continue to operate. Numbers are consistent
in all sertions particularly In the youth unifornied organisations. The leaders of
all our organisations work extremely hard to ensure attendees received varied
and enjoyable programmes. Our youth organisations operate based on the
provision of a strong Christian teaching together with activities which allow the
young people to learn and develop new skills,

Trustees. Report for the year ended 31 December 2024
Financial Review: Our income is raised mainly from members by regular
offerings. We have a number of Gift Aid donors. Donations from special services,
e.& local School Services. Parades by Orange Order. etc. contribute to our overall
income. The financial posltlon for the year shows a further decline in giving
compared to 2023 which has arisen principally as a result of the continuing fall
in attendees. Our principal income has increased by £57 [2023 decreased by
£4.040). Our expenses have Increased by £14.395. Most expenses increased
ompared to 2023, in particular, Ministries & missio￿ Fabric, Heat & light and
sundry costs increased. Consequently, our accounts show an overall deficit for
the year of £20,066. (2023: Surplus £16,009). The surplus In 2023 arose
principally as a result of a legacy of £20,000 received in that year. We continue to
losely monitor all our expenses.
Reserve Policy: It 15 the Trustees. poliry to hold reserves sufficient to cover
expenditure for at least one year. At the year-end the Unrestricted Funds
arnounted to £120,142 (2023.. E140.501] of which £9,587 (2023: £7,272) was
designated for the Fabric Fund. The church has Endowment Funds of £9,405
[2023 £9,405). Restricted fijnds total £2,375 C2023- £2,082) and have been
provided for the purposes specified on page 10.
Statement of Tru5teeg Responsibilities
The m¢mbeTs of the Kirk Session and Congr¢gational Board must prepare f￿anCIaL
statement4 which give sufficieni detail to enable an appreciation of the transactions of
the Church during the financial year. The members of the Kirk Session and
Congregational Board are responsibl¢ for keeping propeT accounting records, whick
on request, must reficct th¢ financial position of the Church at that time. This must be
done to ensure that the financial statements comply with the ChdTilies and Trustee
Investment (Scotland) Act 2005, the Charities Accounts (Scodand) Regulations 2006
and the Rcgulalions anent Congregational FitLance app￿)Ved by the General AsseJDbly
of the Churckj of Scodand in 2007. They are also responsible for safeguarding the
assets of the Church and must take reasonable steps forthe prevention and / or d¢t¢ction
of fraud and oth¢r irregularities.
Report
Full Financial Statemenls and accounting recor(ts have been produced to and examined
by the T￿￿eS who arc satisfied that all details presented are in order and in accordanc¢
with the requirements as abov¢.
Approired by the TnLStees on 16 March 2025 and 8iened on their behalf bv:
Se58ionCl¢rk)..........

Report of the Independent Examiner to the Trnstees of Coatbridge
Middle Parish Church
I r¢port on the accounts of th¢ charity for th¢ year ended 31 December 2024, whieh are
s¢t out on pages 7 to 12.
The report is made solely to the Charity's TruSt￿S, as a body, in accordance with
section 44 (1) (C) of the Charities al￿ Trustee Investm¢nt (Scotland) Act 2005. Mv
examination be£n llndertaken so that I might stat¢ to the ChaTity's Twstees those
matters l am required to sthte to them in an Independent Examiner's report and for no
other pur￿)Se. To the filllest extent pernlitted by law, I do t￿t ac£ept or assume
reS￿nsIbIlity to anyone oth¢r than the Charity's Trustees as a body, for my
examinatson, for the re￿rt, or for those opinions I have fonned.
Respective Responsibilities of Trustee5 and Examiner
The Charity's Trustees are responsible for the preparation of the accounts in accordance
with the terms of the ChaTities and Trustee Investment (Scotland) Act 2005 and the
ChaTities Accounts (Scotland) RegulatioJL8 2(KJ6.
The Cl)arity's Trustees consid¢r that th¢ audit requirement of Regulation 10(1) (d) of
thc 2006 R¢gulations does not apply. It is my responsibility to ¢xamine the accounts
a8 required under section 44(1) {c) of the 2005 Act and to Jtaie whether particular
matters have comc to my attention.
Basts of independent e￿￿iller'S slatement
My examination is carried out in accordance with Regulation I l of the Clwities
Accounts (Scotland) Regulations 2006. An examination includes a review of the
accounting records kcpl by the charity and a comparison of the accounts prv3entsd with
those records. It also includes consideration of any unusual items or disclosur¢s in the
accounts and seeks explanations from the tr￿SteeS concerning any such matters. The
procedures undcrtak¢n do not Provide all the cvidence that wouId be r¢quired in an
audil and consequently l thp not expresb ¥n audit opinion on the vicw given by thc
Independent Exwniner's Slatement
In the course of my examination. no matter h&g come to my attention."
wbi¢h gives me T¢&￿nable cause to believe tha( in any Mat￿la] Tespcct, the
requirement5."
to keep accounting records in aceoTthce Ivith Section 44(1) (a) of the 2005 Acl
and Regulation 4 of the 2006 Accounts RegulatiotLS, and
to prepare a¢¢ounls which a¢¢ord with the accounting records and comply with
Resulation 9 of the 2006 Accounts Regulations have not been m¢L or
to which, in my opiniory attention should be drawn in order to enable a proper
-understandin
ol, Ihe accounts to be reached.
Signe
21 l312S

Coatbrid c Middle Parisb Churcb
Accounting Policies
The princlpal accounting pollcfies, which have been applied eonglstently in the
current and previous year dealing with items, which are considered material to
the accounts. are set out below.
The charity has adopted the requirements of the Statement of Recommended
Practice; Accounting and Reporting by Charities (effective january 2019).
Accordingly, the accounts of the charity are prepared on a receipts and payments
basis.
Basis of preparatlon
The accounts have been prepared in accordance with applicable accounting
standards and under the historical cost convention. and in accordance with the
Charities and Trustee Investment (Scotland) Act 2005, The CharRties Accounts
(Scotland) Regulations 2006, the Regulations anent Congregational Finance
approved by the General Assembly of The Church of Scotland in Z007 and the
Statement of Recommended Practice Accounting and Reporting by Charities
(2019).
Funds
Funds are classified as either restrirted funds or unrestricted funds, defined as
follows".
Restricted funds are funds subject to specific requirements as to their use which
rnay be declared by the donor or with their authority or created through legal
processes, but whlch Is still within the wider objects of the charity.
Endo￿llent funds are funds, which have been given on the condition that the
original capitsl sum ts not reduced. but the income from them is used for the
purpose defined in accordance with the object of the charlty.
Unrestricted funds are expendable at the discretion of the trustees in furtherance
of the objects of the charity. If parts of the unrestricted Ajnds are eanna￿ed at
the discretlon of the trustees for a particular purpose they are designated as a
separate fund. This designation has an adminfistrative purpose only and does not
legally restritt the trustees, discretion to apply the ￿nds.
Incomlng resources
All donations and gifts are included within incoming resources under either
unrestrlrted or restrirted funds according to the terms under which the donatlon
is made and when the amount can be quantified with reasonable certainty,
Taxatlon
Coatbridge Middle Parish Church is recognised as a charity for the purposes of
applicable taxation legislation and is therefore not subjert to taxation on its
charitable actlvities.
The charity is not registered for VA.T. and resources
expended therefore include irrecoverable input VAT.

Coatbrfd8e Mlddle Parish Churth
Recelpts and Payments Account
Year ended 31 December 2024
Note Vrw*Sthtt￿ R¢strirted Endo*tynent
Funds
Funds
fvnds
2024
2024
2024
Total
2024
Total
Z023
Rètelpts
Donatlons
Legacies
Fabrfc Brènt rece￿erf
ActI￿1]e$fOr generatSngfunds
8ank & Dep05tt Sntere$t
23791
293
24027
23Q
1296
2606
1263
4013
1263
4013
29067
293
2g360
50229
Other receipts
4804
5615
Totsl r•cvip15
33871
293
34164
55844
Costs of genera￿ngfunds
CharStable actiwtse5
Governance costs
Other paymeThts
350
295
39540
538
Totsl p￿ts
54230
39835
EXC￿55 af r￿Ipts over paymeftts forthe year
beforetransfers
-20359
293
.20066
IEm9
Trnnsfers
fK•ssoe re¢elptso¥erp3ymert6 forthe y•ar
-20359
293
IG(X)9
Page 7

Coatbridge Middle Parish Churth
Statement of Balances
As at 31 December 2024
Unre5trfcted Restrkted Endowment
Funds
Funds
funds
2024
2024
2024
Total
2024
Total
2023
Bank & Deposlt Balances
At l January 2024
140501
2082
151988
135979
Excessldeficlt of Recelpts over
Payments for the year
-20359
293
.20066
At 31 December 2022
120142
2375
131922
151988
The accounts were approved by the Kirk Sessionand Financial Board on 16 March 2025
tor and on behaw of the Kirk Session 3nd Fin3ncTal Board.
(Session Clerk)
(Treasurer)
Pa8e 8

Coatbridge Middle Parish Church
Notes to the Account
Year ended 31 December 2024
l Trustee remuneratlonand related party transactions
No trustee received any remuneration or reimbur5ernent of expenses durin8 the year.
No trustee or a person related to a trustee had any personal interest in any contrart or
transaction entered into by the charity during the year.
2 Movement In Funds
At
0110112024
At
Transfers 3111212024
Re￿Ipts
Payments
Unrestricted fund5
Designated Fabric Fund
Special Project Fund
General Bequest Fund
General Fund Reserve
Youth Development Fund
Calum Muir Fund
General Fund
11696
627
28532
530
6510
92082
524
2726
4835
9587
627
13032
530
4011
92095
260
-15500
-2499
4000
-42896
4013
27132
15500
140501
33871
-54230
120142
Restricted Funds
Kirk Session Fund
Session Benevolent Fund
Stsined Glass Window Fund
McGregor Organ Fund
Holiday aub
Flower Fund
40
403
1059
326
322
225
403
1059
326
129
125
193
loo
2082
293
2375
Endowment Funds
McLaren Bequest
9405
9405
Total Funds
151988
34164
-54230
131922
Page 9

Coatbridge Mlddle Parlsh Church
Notes to the Account
Year ended 31 December 2024
Purposes of Endowment Funds
McLaren Bequest- the income from this fund is to be used topay for Leadership Training for
elders and youth leader
Purposes of Restrirted Funds
Klrk Sesslon Fund - to be used at the dSscretlon of the mlnlsterand Kirk session to cover
ad hoc expenses.
Klrk Session Benevolent Fund- for use at the discretion of the Kirk Session to provide
financial assistan￿.
Stained Glass Window Fund- to be used for the upkeep of the stained Blass windows.
McGre8or Bequest- to be used for organ related expenses.
Flower Fund- to provlde flowers for display during services and thereafter distr5butlon
to Church members for particular occasions, for example, illness,
bereavement,aged.
Hollday aub Fund- to cover summer Hollday Club expenses.
Purposes of Desl8nated Funds
Fabric Fund- Set aside for the rna1ntenan￿ of Church property.
Projert Fund- funds set aside for special projects required from time to time.
Youth Development Fund - funds set aside to support the youth work in the Church.
Calum Muir Bequest- the income from thls fund Is to be used for Sunday School, Blble
Class and Youth and other organlsatlonal speclal expenses.
Page 10

Coatbrkl8• Mstldl• Parith Chwch
Notes to the Acu>unt
Y•ar qndod 31 D•cèmb•r20Z4
F￿d5
f￿dS
2024
Tat*l
2024
2024
202$
3 of thn•tlc
WFO Schern2 (non 61ft ald
61ftAkJ donatlon5
Tax recuvEred on GiftAid dD￿On5
Ordinary Dfferin85 Iopen pjatel
Other offtrfnRS. donatlons etc
14155
14155
J51D3
5289
1297
1085
IZ53
1195
its5
1277
293
1570
23791
293
l1￿B4
24027
4 AnDlys150f Pa¥ffnent5
offerIn8￿￿loPE5
350
350
295
Ob*rft*bl•¥ttt¥lll•s
Ministrie5& M&sion allotsuon
Presbytery dues
Minist*$ exper*es
$upply
Other rtaffifi8 ¢X)5ts
Fabrfc repalrs& malntenan
*at &1Sght
In5urnnce
Println&ststkn•ry &F#)StaBe
OthereApen&e5
13989
514
13989
514
11454
474
4387
4187
10405
5199
5303
3174
341
9568
2984
9290
2993
fj199
5303
3174
341
9568
3474
2712
190
6019
S￿0
39835

Coatbrldge Mlddle Parlsh Church
Notes to the Account
Year ended 31 December 2024
S Ministers 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
pald in accordance with the national stipend scale, which is related to years of
servi￿. For the year under review the minimum stiperxl was £31,642 and the
maximum stipend (in the tenth and Subsequent years) £38,884.
6 Collections for Third Parties
2024
2023
Ekwendeni Hospttal, Malawi
Poppy Scotland
Turkey earthquake
Christian
Retiring collection5
130
192
275
21XJ
274
30
189
121
443
968
7 Other Income
2024
2023
Retiring collections (for charltles)
Special collections (for charities1
Fabric (insurance refund)
Legacy
Hall lets
Funerals/Weddings/Baptisms
Sale of investments
121
189
779
4170
322
2726
490
145
280
137
4804
5615
8 Consolidated Fabrlc Fund
At 31 December 2024 amounts totalling £336,763 {2023- £334,567} were held
on behalf of the church.
Page 12

Coatbridge Middle Parish Church
Appendix to the accounts
Year ended 31 December 2024
Funds held by Church of ScOtlar￿ General Trustees for the benefft of the Trustees
2024
2023
Revenue account
16.211
Temporary account
320,551 334.567