REGISTERED CHARITY NiJMBER.. SC016821 Congregation Referenee Yumber: 171132 Report of the Trustees and Unaudited Financial Statements for the YeAr Ended 31 December 2024 Aecrued (SORP Compllant) for MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND {formerl}' MOTHERWELL NORTH PARISH CHURCH OF SCOTLAf4D) Wat%on & ConY dkfield HIiusL' 378 Braiidon StrL*Y MothcrbVLII NORTH LANARKS141RE MLI IXA
MOTHERWELL NORTH AND CRAIGNEUK PARISII CIIURCH OF SCOTLAND (formerly MOTHERM'ELL NORTH PARISH CHURCH OF SCOTLAh'D) Content5 of the Fin#neial Statements for the l'ear Ended 31 December 2024 Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report Staternent of Financial Activities Bal#nee Sheet Notes to the Flnaneial Statements 9 to 18
MOTHERWELL NORTH AP4D CKAIGPIEUK PARISH CHURLH OF SCOTLAND Iformerly MOTHLRWELL NOHI'H VARISH LHURCH Ub 5CV'I'LANDI Relerence gnd Adn]?ni5tratii'e Dciai fvr £h¢ Year Ended 31 December 2U24 TRUSTEES (resigned 05.02 ?5} {r¢sisned 05.02.25) (Joini Session Clerk) (deceased 17.02 ?5} (resigned 02.(H.25) (Trea£iirer) (Jokni Session Clerk) (r¢signcd 13.04.25} (resigned 02.04.251 (resigned O? 04.?5) (restoned Oi.02.25) (resigned O? (H.25) (resiwed 05.0).25) (Minister) Iresigfted 05.02.25) (resigned 05.0?.25) Trustee positioAs Church Treasurer.. Session Clerks.. Minister.. Congregation Reference Nllnibei.: PRINCIPAL ADDRESS Chesters Crescent Motherwell MLI 3QU REGISTERED CHARITY NUMBE SCO16821 IPIDEPEP4DET¥T EXAMif4ER Waison & Lompany Oakfield House i78 Llrandon sireei Moiherwell MLI IXA Page I
IOTHERW'ELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Iformerl). MOTHERWELL NORTH PARISH CHURCH OF SCOTLAND) RerI of the Trustee5 for the Year EKded 31 December 2024 The trustees present their annual repon and financial $12tements ot the charity for the year enled 31 tkc¢mber 2024. The finan¢ial stsiements have been prepared it) a¢u)rdance wilh ihe accounting palicies sei oui on pag¢ 9 and curnply '11h the General Assemblv Regulaiions forCongreLational Fiftance. the Lhariti¢s and Tmsiee Investment l%cotland} Aci 200.5, Ih¢ Charilies AccDunis {S£otlandl RegUlatiS ?006 las amended) and Accouniinc) and Reponing b), Charilits.. Siaiemeni of Recommended Practice applicableio ch8rities preparingiheir accounts in iiccordance with the Financial Reponing Standard appljcable in ihe UK and Republic ot Ireland effeciive from l January ?019. OBJEC'I'IVES AIYD ACTIVITIES Vbjectii'es and Aims he Lhurch of Scoiland ig Trinitarian in docrine. r¢forn)ed in (radiiioii aiid Pr¢sb}Ii¢rian in pulily. It Iij ¥l£?rif) God and 10 work for Ehe advancemeni of God's Jiinudum Ihiuu¥liuui ilie WL>rlJ. As d Ildiioiial church il diknDw.ledoe5 a disiinctive call and dury io bring ihe ordin4Les vfielibjiuii tv lh¢ p¢ople iii evel-y pdri511 L)f Siotland tl)Toi1li a territOTial minisiry. [( CO•opera(es wilh other ChuTLh¢s iIi varivub ¢Luiii¢iii¥al b1¢5 iii k-oilliiid aiid b¢vond. PubliL wor511ip iii Nlotlierwell Nortli is LoiiduLt¢d (tl ¢ith¢r l Oatn or I1.30ani every Sunday. Scparaic crcche and activiti¢s re availabl¢ foi childr¢n duiiiig Sund(l) wurship. Various weekday and Sunday a¢tiwiliCS are also providtd for p¢oplc of all agr¢S. Charfttable A<tivities Thc church has madc a positiv¢ tonttjbut1( to thc lifc of ihe ¢omrnunity.' providing public WOTship in the ehurch and local, Tesideniial c2re cen(res thc Minist¢r und members visiting people who are elderly, hoLL8ebound. hospiialis¢d and bereawed providing a¢tiiities and rneetins ples f(Y youno and old condu¢ting weddings, funerals and baptisms giving opportunities for people of all faiths, 2nd none. io examine the Chrigiian faith The ehureh has made a partieulgr contritIon to providing upp(Jrt and appartun2ties to young people Ihrough th¢ unifomied organisations and ¢lubs with 140 children and younb pe()ple participating each week. We a18D prowide support to homeless people though offering a base for the provisim of a weekly meal. Cornmunity Activities The New Opportunities Project (NOP} continues io support manv local people io becorne involv¢d in the life of the community. through THrt-time employmenL volunteeriD& or taking pan in the Project's various Community activities. Organisations The church has tt Junior Church, Boys, Brigade and Guild. We also have a numLEr of regular hall lets w'hich provi(k additsonal aciivitie5. Our stipulation for hall lets is that th¢ activity must be open 10, and affordable for, Ihe people livinL? in North Mothenw¢ll. ollljlteers In common with all congregation5 of the Church of Scotland the Congregation benefits from ihe contribution mad¢ by volunieers who give their time and ia]ents ivillingly for the benefit of ihe Church. The are of conbiregational litc which rely on the contribution of volunteers are Tnany and varied and much of the a¢tiviry would be unable lo continue Mere li not for the c(xnmiiment shown. Illembership and Office Ikarers We mourn Ihi SIN IllLnibers who died during the year M)d ihank God for ih¢tr faithfulness and service. In panicular, we remembei ho served asan Elderand member of the choir for manv years. Aiiendanc¢ dl sJ)dlY WiTrIs1Iip is steady. Poge 2
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Iforrnerly MOTHF.RWELL NORTH PARISH CHURCH OF SCOTLAND) Report of the Trustees for the Year Ended 31 D¢c¢rnber 2024 ACHIEVEMENT AND PERFORMANCE Charitable activtties Giving to Others MoiheThvell North has a long history of raising money for ChrÉstian Aid throgh innovative and ex¢iting ways. We oniinued our support in ?024 and donaied £1.718.1 I to Christian Aid. raised through various etTorts. We also donated £620.00 tLI Si Andrew's Hospice in Airdrie in memory of Grdeme Harkness. one of our members. Holy Week ofterings of £241.85 were donated to Clyde Valley Foodbank. New Opportunftties Project The New Opportunitie5 Project (NOP) supports local people in developiRg activities and initiatives which aim to tackle inequalities and enhance local Communitv and family life. ArouRd 250 people participate in NOP activities ¢aeh week, together with 35 regular volunieers who suppon the smooih running of the groups. The activities develop and changje ov¢r time and are currenrlv.. community café. baby & toddler group. women's bjioup. health & wellbeEn¥ group, walk & talk group, youth club, children's athletic & games club, gyarden iinprovemeni iniiiative, social club and active familie5 £roup. The active tamilies group is a r¢cent addition io the Project. originally developed from members of the baby and toddlers. group. In recent tnonths active families has expanded. enablin&t NOP to connect 1th more local families. The group sUPPOrt5 local famslies to travel tobjether usin¥ public transport or on foot to treellow cosi visitor attractions includin¥ the Glas¥ow Sc2ence Centre, Chatelherauli Country Park and Motherwell l.'ire Station. Dur2ngT 2024, the garden volunieers again grew vegetables and f]owers which were distributed to local fni]leS and used in the comrnunsty. ¢afe. NOP has again been awarded additional fundiftg from North Lanark5hire Council to further develop this initiative. CoRgregation I'he unioii between Mgtherwell Nonh and Wishaw.. Craigneuk and Belhaven Cdme into eftect on l jUary 2025. Building on the success of our previ(Trlls linkage, the new congregation of Moiherwell..North and Craigneuk has seen an increase in attendance at Sunday moming worship and a strengthening of Ihe leadeTship learn. We are already planiiing vario¢Js activities to further develop our relationships as we work iogeiher io serve our communtties of North Motherwell and Lraigneuk. FINANCIAL REVIEW Financial Rewie The principal source of income is thrtsgh weekly freewill offering5, Standing orders and open plate lolTerings given by members who choose not to ¥ive by otTerin¥ envelopes or standing orderand by visiiorsl. By the end 01.2024. 42 members were giving elecironically and 30 members were uiving through envelopes, whicli is consisteni wilh numbers in 2023. Our annual budget for 2024 was based on ofterings totallins £39,000.00. The a£al total was £40.972.61, a surplus of £1,972.61. This reflects the commitment of members despite the cost of living crisis. Overall, our General Fund showed a balance of £6,779.19 at ihe year end, an increase of £5.125 ?0 from ?023. This surplu5 was generated by increased giving in offerings iogeiher with a resultant increase in Gift Aid recovery rogeiher with a generou5 donation frotn the Friends of North Motherwell. The Joint Utilities Fund. into which both the church and the New Opportuftities Project contribute to cover costs for uiiliiies, cleaner's wa¥es and refuse collection, had a deficit of £288.01 due to substantial increases in heating and lighting costs for the u(ililie5 contracts aanged through the Church of Seoiland which rose significantly in 2024 and we expect diis to continue into 2025. The contribution5 frotn the Church and rhe New Opwrtunities Project will require to be reviewed in 2025. The number of people panicipating irt the Gift Aid Scheme averaged 46 people per quarter which 15 51i¥htly up on 2023. The Gift Aid sch¢me is highlighted ai regular intervals througl)out the year to encourage new participants and ensure maximum recovery through the Small Donations Scheme. Gift Aid reeovery has increased by 5 /0 during ?024. We paid our full Giving to Grow coRtribution of £35.871.00 by regular Standing Order payments. We were fortunate to receive a substantial donation of £2.499.00 froTn the Friends of North Moiherwell Group which removed the requireTnent for any additional fundraising events for the church 211 monies raised from our fundraising efforts and special ofterings were donated to others. Page 3
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND (formerly MOTHERWELL NORTH PARISH CHURCH OF SCOTLAND) Report of th¢ Trustees for the Year End¢d 31 December 2024 Fif4ANCIAL REVIEW Icont'd) New OpportunitÉes ProSeet The Neiv Opportunities Fund suppons ihe employtnent of one l'ull lime projeci co-ordinator, one part titne administrator and nine pan lime workers. Since January ?0?4, NOP has been lunded by the National Lottery Community Fund. the Henry Smiih Charity. Community Mental Health & Wellbeing Fund (administered by V ANL on behalf of the Scottish Government) and North Lanarkshire Council. Receftily, NOP has also secured funding from the Hugh Fras¢r Foundation and the Garfield Weston Foundation. Currently, NOP has lunding secured until March 2026. wilh applicatigns currenily submiited for funding from other large Chaiiiable trusts. Reserves policy It is the policy of the church not to maintain si£nificant reserves. However. we aim to hold reserves equal to ihe amount of12 tnonths, rent for the Birrens Road nianse. This is held wiihin ihe Lonsolidated Fabric Fund controlled by the General TTUStee5 of the Church ol- Scotland and drawn down ai the beginning of each year to allow rent paymcnts to be made timeously (hrougyhout the year. Our openxngT balance at the beginning of 2024 was £8.016.22 which, after reIPt of renral income. transler for the Birrens Road rent and payment of Property expenditure, rose to £10:062.15 at the end of 2024. This will allow transfer of the annual rent for Birrens R()ad at the beginning of 2025. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing docUtRI Tlie congTregaiion 15 a reiii51ered charity. nuinber SC016821. and is administeTcd in accordance thiih ihe ierni8 of thc Deed of Constitution (Unitary Fonnl and is subject 10 the Acts and R¢gulation5 of the General Assembly of the Church of Scotland. Recruitment and appointment of new tru$tee5 Members of the Kirk Session are the charity trustees. The KtTk Session Members are the elders of ihe church and are chosen from those meTnbers of ihe church who are considered to have the appropriate gifts and skills. The Minister. who is a member of the Kirk Session, is elecied bv the congregation and inducted by Presbytery. OrganisatioDal structure In 2015 the congregation of Motherwell North adopied the Unitttry Consiitu(ion of the Church of Scotland in which the Kirk Session alone has responsibility for the spiritual oversight and the financial and prartital managemeni of the ¢hurch. The Kirk Session is chaired by ihe minister and rneets six iirnes a year. It 15 informed by various working groups, drawn from church members, on various aspects of church life. Risk Management The trus¢ees have a duty to ideniify and review the risks io which ihe charity is ¢xposed and io ensure appropriate controls are in place to provlde reasonable assurance against fraud and error. In all financial matters. the irustees follow recognised Chrch and charity guidance w minimise the risk. As with many chur¢hes, wc have an ageing membership. Although ihe number of members had been consisient for 3 years in a row. this ycar we recorded a decrease due to dedths. Huwever, we are encoura(yed in thai we have new people attending and increasing numbers in OUT Junior Church. The trnsiees are also encourasyed by the level of attendance at worship which is Steady. We contirhue to build relationships wilh local people throu¥h our warious groups, activities and Ihe Ne Opportunities Project. One of the main impaets of this ageing congregations is the impact on siaffjng and leadership. We are fortunate that several local people are involved in our activities but the risk is to leadership on a Sunday and for church activities. We would like to fvrther develop our work with young people bui lack leadership resource ai this tiine. As we work towards our UTJion with Wishaw:Craigneuk and Belhaven church. we are confident ihai leadership will be strengthened by the combining of resources. Poge 4
MOTHERWELL ThORTH AND CRAIGNEUK PARISH CHUXLH OF SCOTLAND (fvTtnvrlv MOTHERWELL tYORTH PAKISH CHtiKCH OF SCOTLAND) Report of tht Trtsst¢f5 for Ihe Y¢ar End¢(J 31 D¢Ce[Nr 2024 Risk Man#gemettt Cotht'd To minrmi5e Ihe risk to childr¢n and other vvlnrrable ff roups Ihai we work with, all leadcrs and helpers undertake reg)ular saF¢guarding training. As a minimum Ihis training is rhal pwvided ai prcsbyry level bui Inany of our volunieers hawe underfaken additional training also. Safeguarding is also a Slandin¥ il¢rn on our Kirk S¢ssion agenda. In reeen¢ years, our offerinbys hav¢ fluctuated b¢twccn £36,000 and £38,500 whiLh rnak¢5 accurate financial planniRg difficult, although offerings in 2074 shom'cd an incrcasc. OtT¢ring5 liave b¢rn 5UFplein¢nt¢d by an inLrease in hall lei monies, flec[Intt th¢ value of our buildings to lh¢ local communitv. We hav¢ good liiiks willi Ruul¢s lu Wurk who use oiir hallg for special projects and community events. People in nur commLinity are amongst the poorest in the region yetth¢ir rornmitm¢ni to the work of lh¢ church in geiieral and iheir year-nD-year support for Chrigiiatt Aid in parti¢ular - is cncouragins 10 the Irustccs. We are £ncvurag¢d Ihai Ihe draft pre%hviery plan maintains a phvgical church pr¢s¢nce in North Moihcrwell whirli will allow us 10 build aiid maintain Ihege loeal Telation£hip< although we ivill have the challenge of mainlailling and d¢vclopin8 thc links with the Craig)neuk community once ihe uniM is tornlIse(L The trusiees work hard io provide a gafe environmeni for all people usingour buildings to rninimise the risk of all btsilding U5crs. We are lortunate lo have a skilled and dedicated health & safety ¢o-ordinatOT who ensures that all of our polictes and procedures are up-to-daie and reviewed at each of our Kirk Session meetings. ,¢ are iiisured ihn)ugh thc Church of S¢oiland Insurance Company and review our levels ofcoveron 2n annual ba51S. Trustee5 Responsibilities in Relation to the FI8ClaI Statements The charity ttustees are resp)nsible for preparing a trustees, annual report and financFal stalemenig in accordance with applicable law and United Kingdom A¢covnting Standards IUnit¢d Kingdom Cienerally Accepted Accoiiniing Praciicel. The law applicable to charities in Scotland requires th¢ charitv irusie¢s lo prepare findncial staiementi for each year which h01 a true and fair view of the state of allair5 of the charity and of the incomc and expendiiure ()f the charity for that period. In weparing the finan¢ial statemenis. the tTUStees are r¢ouired to.. s¢l¢ct suitable accounting policies and then apply ihem consistently. observe the In¢ih(Kl and principles in the applicable Chariiits SORP; n)ake jud¥¢ments and estimates that are reasonahle and pnideTtr- stale iyheiher applicable aecnunting standard5 and %tatemenls ol recommended Practice hav¢ been folbwed, subject to any departures diq¢10sed and explained in the fjnancial statements; prepare the financial stttternenls on the oing cDneem basis unless it is inappropriate io presume ihat the ¢harity will continue in nperaiional existence. The trustees are r¢sponsible for keepints adequate actounting reenrdq Ihat are giifficient to shokn and explain the charity s transaeiions and disclose with r¢850nable accuracy at aHv time the financial position of the charity and io enable ihem to ensure that the financial .4tatern¢nts complv with th¢ Charities and Tnisiee Inveqtmeni ISLY)ilaTrdl Acr 2005 and Ehe Chariiits Accounts Iscotland) Regulations2006 lasaTn¢nded). They are also respon%ihle fnr %afesii#rdin¥ the assets of the charity and hence for kIng reasonable sieps for thc prevention and deieciTron of fr2iJd and other irregularities. The trustees are responsibl¢ tor the rnaintenanc¢ and integrity of th¢ charity, and f2nancial inforniation on the COlltsTCn&tion s ebSIte. Legislation in the United Kingdom governing the pr¢paration and dissemination of financial statem¢Dts may differ from legislation in other jurisdiction5. AppTnl,-d h:, prder ryf Ihe hn?rd nf tnT%ttr* 16ih June 2025 and signcd on its behalf by.. Pagv 5
Independent Examiner'5 Report to the Trustees of MOTHERWELL NORTH AND CRAIGYEUK PARISH CHURCH OF SCOTLAND (formerly MOTHERWELL NORTH PARISH CHURCH OF SCOTLAND) l report on the accounts for ihe year ended 31 Decernber 20?4 set out on pages seven to eighteen. Respective responsibilities (bf lrnstees And exarnimer The charity s ttustees are responsible for the preparation of the accounis in accordance with th¢ iemis of the Chariiies and Trustee Investmeni (Scotland) Aa ?005 and the Charities A¢¢ounts (ScotlaRdl Kegulalions 2006 (ai amended). Th¢ charity's trustees consider that ihe audit requiremeni of Regulation l 01 l)(al lo Ic) of ihe Accounts Regulaiions doLS not appl). It i5 m)" responsibility" to ¢xamine the accounts as rwuiTed under Section 441 l Kc) of lh¢ Ac( and io stale wh¢iher particular matters have come to m} attention. Basis of the independent exarniner's report My exatninaiion was cal¢d out in accordance with Kegulaiion I l of Ih¢ Chariiies ALLuuiils {Siv¢ldtidl Rcgulaiions 2006. AD cxaminaiion includes a review of the accouniing reeords kew bv Ih¢ rliarit) diid d Loiiipari.son ot th¢ accounts present¢d with those rccords. It also in¢ludes considerntion of any unusual iteins IM" disL105ures in thc a¢count5. und seekin(y explanations trom you as trustees ¢oncemingT any such mailers. The wo¢edures uiid¢ffaken do noi provid¢ oll the evidence that would be required in an audi( and conseyuenilv I du nol ¢PreSS an audit opinion on the view given by the accounts. Independ¢nt exAminer's statement In connection wf(h my examinaiion. no mailer has co¢ tv my attention ( l) which gives TP¢ reasonabl¢ ¢au5e to bclL¢ve tliat. in any matcrial r¢$pect. the rewirement5 to keep aLwuniin¥ (Urd5 in accoidancc with Sc¢tion 44(1 Hn} of the 2005 Act and Re¥ylalion 4 of the 2006 A¢Luunis Rrul(lIl01)5. and iu pr¢pw¢ dL¢uunt5 which accord wjth thc uccouttting records and to ¢omply with Regulation 8 (>f lh¥ 2006 Account5 R¢gulatjon5 have tLOt been mct; or (2) tu which, kn My opirtion, attcntion should b¢ drawn in (Yder to enable 2 proper Undetanding of the accoun15 to be r¢arh¢d. The Insiitute (>l-Cliarttred Aicoiinlrfinl¥ o a{ Wat$on & Company Oakfjeld Hoii%e 378 Brandon Street lotheTwell NORTH I.ANARKSHIRE NII.1 IXA Date-. 16th June 2025 Pllgt 6
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND Iformerlv MOTHERWF.LL NORTH PARISH CHURCH OF SCOTLAND) Statement of Financial Activitie5 for the Year Ended 31 Dccernber 2024 2024 Total funds 2023 Total funds Unrestricted Resiricied funds funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 65.596 14,536 80,132 73.404 ChArilable activities G¢neral 5,997 92.828 98,825 97,690 Other Irdding a¢tivitie5 Other incom¢ 2.281 2.281 1,881 Total 107.367 181,241 172.980 EXPETr4DITURE ON Raising funds Raisin¥ donations and legacies 173 173 170 173 173 170 Charitable aetivities 6&7 General 76,6i4 113,956 190,590 174.227 Total 113 956 190,763 174.397 ET INCOMEI(EXPENDITURE) Transfers between funds {2.933) 6.155 (6.589) (9,522} (1,417) Net movement in funds (1? 7441 {9.522) {1.417) RECONCILIATION OF FUNDS Total tunds brought lorward 22,861 35.191 58,052 59.469 TOTAL FUNDS CARRIED FORWARD 26,083 22.447 48.530 58,052 The noJ¢s form partofth¢se steiemems P8ge 7
IIIOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND (formerly MOTHERWELL NORTH PARISH CHURCH OF SCOTLAND) Balanee Sheet 31 December 2024 2024 Totsl funds 2023 Unrestricted Restricted funds ftsnds funds Notes CURRENT ASSETS Debtors Lash ai bank and in hand 2.036 -56.467 25.U30 22,447 47,477 27.i02 22.447 49,8(F) 59,103 CREDITUIL Amounis lallin? due wiihin one year 12 (1.2791 {1,279} (i.oJi) INET CURRETr4T ASSETS 26.083 2?.447 48.530 38,059 TOTAL ASSETS LESS CURRENT LIABILITI ES 20,083 22.447 48.530 58,05? ET ASSETS 26.083 22.447 48,530 58,05? FUNDS Unresiricted funds.. General fund Designated Fabrir fund Designat¢d Organisation Fund Beneiolent Fund Joint Utility (Hosl) r.Il¢n Harri1] Legacy N¢w Connections 14arbara Bajr Legacy Building Fund 13 9.112 ?52 1,733 1.269 (1.567) 13.173 4.290 619 1,4¥3 l.V69 591 13,173 323 26.0&3 22.861 Kestricied tunds.. New Opponunities F"UTbd NOP lifoup5 19,403 3.679 22,447 35,191 TOTAL FUNDS 48.5iO The financial siatements were approved bv the Board of Tru#ees and authoriswj for issue o 16, luiic ?()?) and i¥ere signcd on its bchalf b Page 8
MOTHF.RWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SC.OTLAND (formerli MOTHF.RWELL NORTH PARISH CHURCH OF SCOTLAND) Notes lo the FiDaneial Statements for the Year Ended 31 December 2024 ACCOUNTING POLICIES Basis of preparing the finanelal statements The financial 5taiemenis ol. the chariii. h1¢h is a public benefii entity under FRS 102, have b¢en prepared in accordance with ihe Charities SORP (FRS 10?) 'Accounting and Reponing by Charities.. Statement <>f Recommended Pratiice applicable io chariiies preparing theiraccounts in accordance with the F2nancial ReportlllLT Standard applicable in ihe UK and Republic of Ireland IF RS 1021 {effective l January 2019}'. Finaneidl Reporting Standard 102 'The Financial Reportingi Standard applicable ift the UK and Republic of Ireland, and ihe Chariiies and I'rusiee Investment (S¢o(land} Act ?005. The finaneial siateinenis have been prepared under Ihe hisiorical cosi convention. Income All incoTne is reco¥inised in the Statement of Financial Acriviiies once the chariiy has entitlement to the funds, it is probable that the intome will be received and the amouni can be measured reliably. Expenditure Liabiliiies are recognised as expendiiure as soon as there 15 a legal or constructive obli¥alion committing the charitj 10 ihai expenditure, li is probable that a iransfer of economic benefits will be required in settlement and the amouni of the oblig>ation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aETreal£ all cost related lo the C<iieLJory. IThere costs cannot be direcil attTibuied to particular headings they have been allocated io activities on a basis consisieni with ihe use ol- resource5. Taxation The charity is exempt from lax on its ¢haritabl¢ activities. Fund accounting Unresiricied lunds can be used in accordance with the charitable objective5 at the discretion of the trustees. Resrricied fund5 can only be used for particular restricted purposes within the objecls of the charÈty. Re5trictlOll5 arise when specified by the donor or when funds are raised for particular restricted pllrposes. Further explanati(Trn of the n8ture and purpose of each fund is Éncluded in the noles to the financial statements. Pension cost5 2nd other p05t-retirernent benefits The chdrilv opeiaies d del Ined Loniribution pension scheme. Contributions payable io ihe charity's pension scheme are charged to the Staiemenr of Financial Activities in the period ro which they relate. Fixed Assets The chariiy has ihe right io occupy and use for its charitable objects certain lgible fixed assets, including the Church. halls and manse. vested in the Chllrch of Scotland General Trusi¢es. No ¢onsideralion is pa}able for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources ¢xpended in the Statement of Financial Activities IFi the period in which the liability arise5. Pa#¢ 9 wnlinued...
MOTHERWELL NORTH AND CRAICNEUK PARISH CHURCH OF SCOTLAND (formerly MOTHERWELL NORTH PARISH CHURCH OF SCOTLAND) Notes lo the FinaiiciAI St8tem¢nts- contlnued for the Year Ended 31 December 2024 Unrestricted Fund5 2024 Restricted Funds 2024 Endowment Funds 2024 Unr¢$tri¢t¢d Funds 2023 R¢strieted Fund5 2023 Endowment Fund5 2023 Total 2024 Total 2023 2.Don4tions and Legacies Offerings Organisations. Offerings Tax recovered on Gift Aid Legacies Gen¢ral Trusiee5 fabric fund Other Donations Transfer from consolidated fabric fund held at General Trustees Donation5 for 3, Parties 40,976 300 9,445 40.976 300 9.445 38,383 250 8.942 38,383 250 8.942 9?6 3,109 5,468 926 3.109 5,468 3.427 5.763 3,427 5,763 2,580 3,105 2,580 3,105 14,536 80.132 1,198 2,450 1,198 2,450 12.678 73.404 Congregaiional Organisations NOP Group income 14,536 12,678 60,726 3.Other trading 3ctivitie5 Fundraising events 2,281 2,281 2,281 1,881 4.Income from Charitable Actiwitie5 Fiinerals & Baptisms Other use of premi5e5 Grant5 820 5,177 820 5,177 92,828 1,150 2.682 1,150 92,828 92,828 93,858 97.690 93,858 97,690 5,997 3,832 During th¢ year the following grants were received Newo ortunities Fund Naiional Lllltetv Community Fund Henry Smith Charity North Lanarkshire Council Coinmunity Mental Health & W¢llbeing Fund (previously V ANL) 2024 50,000 15.000 3.359 24,469 2023 34,441 30,000 6,295 23,122 92,828 93.858 Page 10 continued.
IIVI M*.KIryLLL Tr4UKJ H AP41) CKAItsNEUK PARISH CHURCH OF SCOTLAND (formerly MOTHERWELL NORTH PARISH CHURCH OF SCOTLAND} Notes to the Financial Stut¢ments- continu¢d for the Year Ended 31 Dec¢mber 2024 Unrestricted Funds 2024 Restriettd Funds 2024 Endowrntnt Funds 2024 Unrestricted Funds 2023 Restricted Funds 2023 Endowment Funds 2023 Total 2024 Total 2023 S. Anuly5is of Expenditure Raising Funds Off¢ring Envelopes 173 173 173 173 170 170 170 170 6. Charitable Aetiviti¢s Trusiees, remunerations etc. Sthff Costs Council Tax & refus¢ In5uran¢e Light and heal Ministrie5 and Missions Presbyteiy dues Minisier5 expenses Pulpii supply Fabric Repairs & Maintenane¢ Birrens Road rent Other expense5 Other NOP costs Ben¢voleni fund 3, Partv donation5 Congregarional OrgTanisation expenses NOP Group expense5 GCVS charges 14,307 79,088 14.307 82.843 1,579 2,076 10,293 35,871 1,060 960 300 1.965 5,763 1,461 1,885 600 2,580 3,645 20,566 1,396 12,778 69.989 1?,778 76,538 1,481 1.953 5,81) 36,282 3.755 1.579 2,076 10.?93 3.5,871 1,060 960 300 1,597 5,763 1,461 6,549 1,481 ,953 5,815 36,282 1.148 1.200 65 99? 5,468 1.680 1,200 65 368 519 5,468 1,680 2,203 900 1,713 2,155 18,008 1,885 2,203 600 2,580 3,645 900 .713 2,155 20,566 1,396 18.008 Total 71,540 117,610 189 150 67,401 104,618 172,019 7. Supw>rt Cost5 Gowemance Costs 720 720 720 720 1.440 1,440 1.344 lJ44 864 864 2,208 Total of note 6 & 7 72,260 118,330 190,590 68,745 105,482 174,227 Page I I continued...
IOTHERII'ELLiYORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND (forrnerly MOTHERWELL NORTH PARISH CHURCH OF SCOTLAND) riotes to the Financial Statements continued for the Year Ended 31 Decetnber 2024 TRUSTEES, REMUNERATION AND BENEFITS ?024 2023 Ttvstees, 53laries Trustee5' pensions paid 13,497 810 723 14,307 12.778 The Employers National Insurance Liability wa8 covered in full by the Employmeni Allowance. Trustees. expenses During the vear the Minister received reimburs¢m¢nt ol'expenses amounting 10 £960.IHJ120?3.. £1200.). The total council lax payable in re5P¢rt OF35 Birrens Road amouTti¢d to £1.242.78 {2023:£1.194.i8). As per the terms of the linkage with Craigncuk & Belhaven. each congrcoalion is liabk for 500/0 of Birrens Road council t&x. a chuTch eldcr, is the adminisiraixTrn assistsnt for the New Opponunilies Project aiid received the above mentioned salary. a church Clder, received a remun¢raiion of£i,857.70 (2023.. £1.687.401 fvr holding the position Icer. This is on a selfmploy¢d basis. urc STAFF COSTS ?024 ?023 W8g¢s &Lnd Sdldfivs Oihgr p¢nsiun LSt5 93.469 2,871 85.948 2,645 96.340 88,-593 'l-h¢ Emplovers National In5ufdn¢e Liabiliry wa5 cov¢r¢d in full by ihe EmplovTn¢ni Allowance. I'he average monthly numb¢r of ¢mplovees during lh¢ yvdr was as follows.. 2024 2023 Organist Church Officer Community Wurker Adminisiraiion As5i5thnt Cl¥dn<F CurniTiuniiy Caf¢ Par¢n¢s & Toddlcr5 15 No employees Teceived emolumenls in ex¢ess of £60.000. Pa8¢ 1? 1][d..
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND (formerly MOTHERWELL NORTH PARISH CHURCH OF SCOTLAND) Notes to the Finaneaal Statements- continued for the Year F.nded 31 December 2024 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES {2023) Unrestricted Restricied funds funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 60,725 12,679 73.404 Charitsble activities General 3.832 93,858 97.690 Oiher irading aciivilies Other income 1.881 Totsl 66,438 106.542 172,980 EXPENDITURE ON RaisinE funds Raising donatigns and legacies 170 170 170 170 Charilable aetivities General 68,745 105,48? 174,2?7 Total 68,915 105,48? 174.i97 NET INCOME/{F.XPENDITiJRE) Transfers bttween funds 12.477) 4.980 1.060 4.9801 (1.4171 Net rnovement in funds 2,503 (3,920} 11,4171 RECONCILIATION OF FUNDS Total funds brought forward 20.358 59,469 TOTAL FUNDS CARRIED FORWARD 22,861 35,191 58.052 DEBTORS: AMOUNTS FALLING DUE WITHIN ONF. YEAR 2024 2023 Other debtors 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 20)4 2023 Trade creditors 1.279 P88¢ 13 conliTrucd...
M()THERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLATr4D (formerly MOTHERWELL NORTH PARISH CHURCH OF SCOTLAND) P4ote5 to the Financial Stat¢mcnts- eontinued for the Ytar Ended 31 1)ecernber 2024 13. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.12.24 At 1.1 ?4 Unrestricted funds 6eiieral fund Designated Fabric kund Desigjnated Organisation Fund BeneNolent Fund Joint Utility (Host) Ellen Ilarrison Legacy New Connections Barbara Barr l.egacy BuildinbT Fund 4.290 619 1.483 1.069 591 13,173 323 1,313 11.077 1367) 150 200 (14,468) (6,255} 9.112 252 1,733 1.269 {1,5671 13,17i 100 12.310 (360) (2651 37 (37) 22,861 {2,933) 6,155 26.083 Restricted funds New Opportunities Fund NOP Groups 31,512 3,679 {559) 6.0301 111,5_$0) 19.403 3,044 35,191 6,589 6,155 22.447 TOTAL FUNDS 58,052 9,5?2) 48,530 Net movement in funds, included in the above are as follows.. Incoming resources R¢50urces expended MoY¢m¢ni in funds Unrestricted funds Generdl fund Designated Fabric Fund Designated Organisation Fund Benevolent Fund Joint Iltility (Host) 3rd Party Collections Neiv Connections Barbara Barr Legacy Building Fund 63.9?7 (52.850} 13681 (3,6451 (6001 116.069} (2,i80) 1360) 1335) 11.077 {3671 150 200 (14,468) i.795 1.601 2.580 (360) (2651 ,100 70 1.100 73,874 (76.807) 12,93)) Re5tri¢ted funds New Opportunities Fund NOP Group5 92.83 14,536 {93,i90) 20.5661 {559) 107,367 113,956 6,589 TOTAL FUNDS 181,241 190.763) 9.5221 Pag¢ 14 lontinucd...
MOTHERWELL NORTH AND CRAIGNF,UK PARISH CHURCH OF SCOTLAND (formerly MOTHERWELL NORTH PARISH CHURCH OF SCOTLAND) Notes to the Financial Statements- continued ror the Year Ended 31 December 2024 13. MOVEMENT IN FUNDS- continued Comp#rative5 for movement IN funds Net rnovement in funds Transfers berween funds Ai 31.12.2i At 1.1.23 Unrestricttd fndS Gencral lund Designated Fabric Fund De5ibJnaled Organisation fund Benevolent Fund Joint Utility (Hostl 3rd Party Collections Ellen Ha]Ti50n Legacy New Cunnections Barbarn Barr Le¥acy 2.055 936 690 586 949 515 12.047 803 1.777 8,441 (317) (6,206) 4,290 619 1,483 1,069 591 100 483 (10,318) {5151 9.960 1,126 13,173 323 (480) 20.358 12.4771 4,980 22.861 Restricted funds New Opponuniiies Fund NOP Groups 36,688 2.423 6,390 5,33Q} (11,5661 6.586 31.51? 3.679 4,980 35.191 TOTAL FUNDS 59.469 1.417) 58.052 Comparative net movement in funds, included in the above are a5 follows.. Ineoming resources Resour¢¢s expended Movement in funds Unrestrieted funds (ieneral fund Designated Fabric Fund Designaied Ortsanisation Fund Benevoleni Fund loint Iltility (Host) 3rd Party Collections New CoTÈneciions Barbard Barr Legacy 61.009 {52,568) 1317} {2,155) {9001 {10.318) 8.441 (3171 693 48i {10.318) 15151 14801 2,848 1.383 1,198 66.438 (68.9151 (2,477) R¢strict¢d funds New ()pponunities Fund NOP Groups 93,864 {87.474) 18.008) 6.390 5.3iO} 06.542 105,482 1,060 TOTAL FUNDS 172,980 174,397} 417) Po8¢ 15 contind...
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND (formerly MOTHERWELL NORTH PARISH CHURCH OF SCOTLAND) Note5 to the Finaneial Statement5- continued for tht Year Ended 31 December 2024 13. MOVEMEIYT IN FUNDS- continued A current year 12 months alld prior year 12 months combined position is as follgws: Net movement IJ funds Transfers between funds At il.12.24 At l.1.2i Unre5trieted funds General f'und Designated Fabric Fund Designated Organisation Fund Benevoleni Fund Joint Utility (Host) 3rd Party Collections Ellen Harrison Legacy New Conneciions Barbara Barr Legacy Building Fund 2,055 936 690 586 949 515 12,047 803 1,777 19,518 {684) 843 683 (24.786) 1515) {12,461) 9.112 25? 1,733 1.269 {1.5671 200 22,270 1,126 37 (37) 13.173 (840) (7?9) 1.100 1.100 20,358 15.410) 11,135 26,083 Restrieted fuDds Ncw Opponunsties Fund NOP Groups 36,688 2.423 5.831 11.360) {23.1161 11.981 19,403 3,044 5.529 22.447 TOTAL FUIYDS 59.469 109391 48,5iO A cUtt year 12 months and prior year 12 months combined movement in funds, included in ihe above are as follow5.. Incoming resources R¢sources expended Movement in funds UNrtttri¢led funds General fund Designated Fabric Fund Desionated Organisation Fund Benevolent Fund Joini Utility (Host} 3rd Party Collections New Connections Barbara Barr Le¥TaCy Building Fund 124.936 (105.418) 19,518 {684} 843 683 {24,7861 (5151 {8401 {729} 1.100 6.643 2,183 5,601 3,778 15,800} (1.500} (26.3871 (4 ?93) 70 (7991 140,312 (145.722) {5.410) Restricted funds New Opportunities Fund NOP Ciroups 186.695 27.214 (180.8641 (38.5741 5,831 11,360) 253,909 219.438 5,529) TOTAL FUNDS 354221 365,160) 10.9391 Page 16 ¢ontinued...
MOTHF.RWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND {formerlv MOTHERWELL NORTH PARISH CHURCH OF SCOTLAND) Notes to the Financial Statements- continued for the Year F.nded 31 December 2024 14. RELATED PARTY DISCLOSURES It is considered that donations to the Church by charity trustees 15 related party activity. During the year a iotal of £11.377 {2023 £11,07i) of otlerings was received b>. Ihe Church from trustees. 15. NATIONAL STIPEND FUND All Church of Scotland congregations contribllte to the National Stipend Fund which bears ihe costs of all ministers, stipends and emplover'5 cuntributions for national insurance. pension, housiny and loan futtd. Ministers, Stipends are paid in accordance w'ith the national stipend scale, hICh is related 10 years of 5erviLe. For 20?4 the minimum siipend was £31,642 and the maxitllutll stipend in 5th and subsequeni vears ol'service is £38,884. 16. PURPOSE OF RESIRICTF.D FUNDS The Building FuTtd 15 to be used for the purpose of improving the Church Grounds and Buildings. The New Opportunilies Fund SLIPF>Orts the employmeni of one full time project coordinator, one part time adminisirator and eitsht part time workers and asso¢iaicd cosis lor community. activitie5 undertakell by the New Opportunitics Projeci (NOPI. BeN'een March 20? l and June 2024. NOI, was lunded by ihe National Lottery Community Fund, Ihe Henry Smith Charity, Community Mental Healih and Wellbeing Fund {adrninistered b), V ANI. on b¢half of the Scottish Government} North Lanark'shire Louncil and ihe Corra Founddlion. Currently, NOP has sccur¢d funding io March 2026 {through the National Lott¢ry Community Fund, the Garfield W'eston Foundation, the Hugh Fras¢r F'oundation, Community Mental Health and Wellbeing Fund and Nonh Lanarkshire Council). Application5 to other charitable trusts are bein¥ submitted for furtheT fllnding for NOP. NOP supports local people in developillg activities and iniiiatives which aim to iackle inequalities and enhance local ¢oinmunity and family life. The monies held in the New Opportunities Group Fund is for costs incurred irt the day to day running of NOP'S activiiies which currenil! inelude.. Baby & Toddlcrs Group,. Health and wellbeing Group.. Cornmunity Cafe., Youth Clybs.. Children's Athletic & Games Club- Women's tiroup.. Walking Group,. garden itnprovement iniiiative; social club., Acrive Families Group: and a progrdmme of community events such as the family fun afternoon. Pae¢ 17 ¢¢niinu¢d..
MOTHERWELL NORTH AND CRAIGNEUK PARISH CHURCH OF SCOTLAND (formerly MOTHERWELL NORTH PARISH CHURCH OF SCOTLAND) Notes to the Finavcial Statements- eontit)ued for the Year Ended 31 1)eeernber 2024 17. PURPOSE OF DESIGNATED FUNDS The Fabric Fund is available to maintain and repair the Church butldings and grounds, the properties in Birrens Road and Kirkland Street. li may also be used to contribute towards the cosi of major refurbishment. Alihough the Trusiees are r¢quired to include the organisations. receipts and payments (other thaT> thos¢ of the BB Sections and Brownies} in the congregaiional aecounts. the use of ihe Organisaiions. Funds is for the panicular purposes of ihese organisations (Junior Church, Guild and Ladybirds) and ihey are iherefore Considered by the Trustees io be desionated funds. The Ellen Harrison legacy and Barbara Ba legacy have not been formallv designaied by the Trustees. From July 2014, the New Opportunities Project in partnership with the Big Loffery Fund (later National lottery Coinmunity Fund) includes a monthly contribution towards utilities and cleanin&. A review was carried out and Ihe contribution from NOP ndS was tncreased from £?50 to £415, with effect frorn July 2021. li was agreed Ihat the same sum will be contributed from the congregation General Fund. It was also agreed that the Host Fee Fund, which previously hcld the NOP contribuiion would be renamed Joint Utilities Fund. These Inonies will be used for heating and lighting. refuse collections and the standard working hours for ? part lime cleaners. Any additi(Trnal cleaning costs will be paid from the Generdl F'und. The coniributions will be reviewed in Jllne e41ch vear. The New Connections Fund was crcated in 2018 to hold funds received from the Presbytery of Hajnilton the ongregation received a share of surplu5 monies from thc New Connetiions programme. In keeping with the ethos of the Presbytery programme ihe funds will be spent on projects which en¢ourage links between church and ¢omrnunily. 18. FUNDS HF.LD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTF.ES CONSOLIDATED FABRIC FUND Revenue- Balance ofihe income from the lease of No3 Kirkland Str¢et less amounis reinitted to the Congregation for rental of 35 Birrens Road and approved Fabric Expenses £10,062.15 {?023'.£8.016.22). In 20?4 the Sum of £5.763.08 was rcThitted from ihis fund for i5 Birrens Road rent. 19. 3RD PARTY COLLECTIONS Du¢ to be rernitted 0110112024 £0.00 £0.00 £0.00 Due to be remktted 3111212024 £0.00 £0.00 £0.00 Collected 2024 £1,718.11 £620.00 £?41.85 Remitted 2024 Christian Aid St Andrews Hospice Clvd¢ Valley Food Bank £620.00 £241.85 20. VOLUNTEERS In common with all congregaiions of the Church of Scoiland ihe congreuation benefits frotn the contribution made by voluntcers who give iheir lime and talenis willingly for the benefil ol'the ChuT¢h. The area5 ofcongregational life which rely on the contriblllton ofvolunteers are many and varied and much of the activity would be unable to (Trntinue were li noi for the commiimeni shown. Page 18