Coalburn and Lesmaha ow Parfoh Church Church of Scotland ACCRUED I SORP COMPLIANT I ACCOUNT8 CONGREGATIONAL ACCOUNTS Collgreiation No . 130737 8eottish Ch*rtty No 8C017014 A Congregatlon of th• Presbytery of Forth Valley and Clydesdale s£nce l#t JAll 2022 IFtsrni•rly a Congrezatlon of th* Presbytery of LanATk untll 31Bt D•¢ 20211 A¢¢ouAts for year ended 318t D•e•mber 2024 Coalburn and Lesmah*gow Parlsh Church IChur¢h of 8eotlandl SC017014 Y*4r end•d 31•t December 2024. FIDanclal Stat•ments I Content8 p*g¢s I ISORP I Trustees Annual Report Pages3-7 Independent Exarniner's Report to Trustees Page 8 Statement of Financioj Activities Page 9 Statement of Financial Position l Balence Sheet I Page 10 Accounting Policies Pagell Notes to the Financial Statements Pages 12- 15 Appendiy Page 16 Th¢ followlnx PY4g•• do not form part of th• Flnanclal Statement PAck#z* to OSCR Budget for the year ending 31 Deetmber 2025 21Page Coalburn aDd Le8mahagow Parl8h Chur¢h Charlty fio. SC017014 Y¢•r ¢nded 31¥t Deeember 2024 Tru8t•e8 Annual Report The Trustees present their annual report and the accounts of the Charity for the year ending 3 1., December 2024. The accounts have been prepared in accordance with the accounting policies set out on p&ges 9 to 15 and comply with the charity's goveming dowment, the Ch￿l￿eS and T￿Stee8 Investment Iscotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 2006 las ￿￿ended) and the Accounting and Reporting by Charities .' Statement of Recommended Pr&ctiee, applicable to charities in the UK,Republie of Ireland IFRS1021 IEffective lit January 20191. ObJe¢tlve• and A¢tlvltl•s The Churches typically periodically traditionally supported and donate to various charitie5. such a8 Mission Aviation Fellowship. Blythswood Shoebox Appeal, Mary s MeaLs, Vine Trnst and Scottuah Bible Society and more recently a local foodbank. Various specifically pre-designated retiring offerings, in &id of Charities are detailed from within the Mission and Rene￿,a1 Fund. The Kirk Session had made a generous decision in the Autumn 202 1 to provide use of the church f&¢ilities free of charge to any other charity working with Lesmahagow or CoaLburn. This was implemented with Im￿ediate effect. however. due to the inherent restriction5 caused by the current elosure of Iksmahagow Old. this has been more difficult with only CoaLburn Church being currently availabLe. Aehlevements #Ad PerfontsAts¢¢ During this year we continued to meet as a church in the Coalburn Church building, while awaiting a rinal decision with regards to the future of the Lesmahagow Church building. In the latter part of 2024, Lt was confmed by the Presbytery of Forth Vfrjley and Clyde$d￿e and the General Tru5teeE of the Church of ScotLand that the Lesmahagow building was to remain closed pernanentLy and would be $old. The building was marketed by the Church of ScotI&nd law Department for sale in December 2024. In the interim, the clock tower required extensive repairs and was reinforced internally with steel Work and mortar repairs, also the external rendering was removed. Sadly, the closure of the Le5mahagow Church caused division in the congregation, reveajing the lack of true union between the two Churches, thi$ resulted in sojne I£smaha8tsw member$ choosing to fellowship elsewhere, other than Coalburn, whiLe some chose not to attend church any longer. However, those who have joined in at Coalburn, have Commented on how much they enjoy comkng to the Coalbum Church and how welcome they have been made to feel. The Coalburn Chunh h&d & new AV system and new windows installed, with some maintenance issues addre55ed to ensure comp]iance ￿ryth current reguLations. The ThgLse also had new vlindou's installed. Outreach and mission have continued to enrich the life And witness ofthe church, with prayer meetings and Bible studies being held weekly. Both are well attended with numbers increasing over the year, some who have joined these meetings have also begun to fellowship a5 part of the church family on Sunday mornings. The Discussion Group members requested they would prefer an in-depth Bible study. during which discu5$ion take$ place. So far the group have studied pr&yer, the book of Revelation, the four g05pels, and currentLy the Holy Spirit. The mission of tL$mahagow saw a new Sunday evening service stprted in the Guide Hall, however, there has been littLe interest in this from locaLs. An Alpha course was hosted. however, the attendance was poor from church members, elders and the wider community. Therefore. alternative options are being eortsidered by the Kirk Se55ion. A new approach to 8hpAng our faith in God 1$ being explored by the Kirk Session, this is thought to provide a way of facilitating discussions in an informal setting., this is cajled The Word One to One. One of our elders has aLso offered to provide information on an evangelistie Tnethod to share the Gospel of Jesus Christ. therefore. there are two options pos3ible. 31Page The church was blessed by TE$mah8gow Guild's doiiation of screens, Stands and cabling to enhance the worship experience within the serviccs, these have been well received and have now been incorporated into the full function of the new AV system. We continue to explore new ways of using this within the servites. &nd ftrr outre&ch to the community. ThE Minister continues to work with locgj schools, and hRs been blessed to h&ve the Session Clerk vrillingly join the Chaplaincy Team at the High Schwl. This need arose for support due to the two other full tiTre ministy Chaplains having resigned, denlltted And moved away. Our email address, Website Facebook page have undergone changes, with a modern website updated weEkly by our Depute Session Cleik to comrAunlc8te accurately with the wlder comjnunity. Therefore, both provide a posltive plarform to promote the life of the church. and open events to others. Our Easter 'Journey to the Cross, continues to be well attended by church members, elders, local Community rnembers and some neighbouring church members, the locaL Pri￿ary school also Vi8Lting. This Is open for the 4 days prior to Good Friday. A Maundy Thur8d4y Communion and Good Friduy serrice was also held. Our Cherished ￿e￿OrieS service was held, offering bcTeaved families an opportunity to T￿eCt on their own cherished memorie5 of IDved one5 no longer with us. IA)ved. Cherished, Never Ftsrgotten. This se￿ice is set in & quieter environment , allowing the spate to consider how Chrsstmas, and indeed life, will be d￿trellt. The Remembrance service provided 8n opportuniry for many communlty members to reflect on the gravitas of past wars and lives given for the frecdom of our nation. We were ble55ed to have rn￿Y of the local cubs, leaders and pareL1ts join us for the RtTnembrance service. The boys presented thetr colours and were very much a part of the servi¢e. Many new people joined u¥ for fellO￿hlP. with the church s8￿ctUary being a]most full to capicity. LikeThi6e, the Christmas Eve service prtivided an opportunity for rLany new people to join 118 10 rellect on the trne nieaning of Christhi&s. Again, the church sancNary M'as almost full to capacity. At the beginning ol December, the local cubs once again blessed the cburch members, by putting up and decorating the church Christmas tree. under the ￿ld￿nce of tTrLeir leaders. The Kirk Session resolved to add to their numbeT of elders, Megan Rautenberg being ordained and admitted to the Kirk Session. Four of our trustees are no longer Ser￿Ag, s&dLy, two have passed away. with two decidiIi to Fetire f.-oni active dLILic.s. Our £raTetul thanks for tb.eir sepnee and commitment are extended to Also, in 2024 we experienced A cliange ol. Treasurt-. Lll:h the resi8iiatioii ol ter many years of dedicated service in this role. The Kirk Se55ion expresses th￿kS t. hi8 advi¢e and careful attention to the church accounts. The Kirk Session is thankful to for taking on thk5 role. Flnau¢ial Revl•AY Excluding r￿ed assets I Investmcnts l Y4t the year end the Church held £410,307 01 unTeStricted funds (including £ 14,513 of designated ￿nds} . £ 2,433 restricted funds l not ours) . £126.964 endowment funds and £47.758 in cash funds. The details are fully illustrated within the aceount8 and in &ddition to the local accounts package please aL80 note. as per appendix , our additional General Trustees supplementary fund, whkckL itse]f has rcduced fron yle value £ 226,200 to £ 211,130 yle 2024. Summary of Aeeount8'. Ixtaj asset vslue 2024 year end £539.704 2023 ye&r end £597.9S8 Addition8J Generd Trustee8 consolidated Fabric Fund 2024 year end £2 11, 130 2023 year end £226.200 41Pdge Rtsk M•nag•rn¢nt A key risk, which is both short terni gnd longer tenn, is that whiLe Coalburn gnd Le$mahagow Parish Church currently has signifLcant funds. realistic8Jly it is no longer fvtureproof Or sustainable in the long tenn. The membership is ageing Although very active and committed to the fu￿re of our Churth and we have welcomed a few new face5 to the Congregation recently and will endeavour to continue this in the future. As the Mission pLan has now been decided , the buiLding in I£smahagow ha5 been closed under Health and Sylety regulations and is now up for sale although , as Trustees, we are still liable for any repairs , weatherproofing and mainten&nee (insurance, standing charges etcl. Reserves Polley The ChArity Trustees have considered the reserves and have tried to take into account their potential current and future liabilities. It is the Trustees, policy to gentrally hold reserves of at least 8ix months expendi￿re induding designated funds. The members of the Kirk Session l Trustees l are responsible for preparing the annual report and financiaL statements in accordance with applicable law and United Kingdom Accounting Standards I United KingdoTtL Accepted Accountancy Practice) The law applieable to Charities in Seot19thd requires the Trustees to prepare fmaneial statements for each f￿ancial year which give & t￿e and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity lor that period. In preP￿ing these finantiaL statement$ the Trustees are required to :_ l/ Select suitable Accounting policies and then apply them consistentlyj 21 Observe the rnethod a￿d principles in the applicable Charities SORP., 31 Make judgements and estimates that are reasonable and prudent,. 41 State whether applicable accounting standard5 have been followed, subject to gny mateiiai departures disclosed and explsined in the fmancial statements. 51 Prepare fthancial st&tements on the ongoing concen) basis unless it is Inappropriate to presume that the Charity will continue in operational existence. The members tsf the Kirk Session are responsible, each year, for keeping proper &¢tounting records that disclose with reason&ble accuraey at any time the fJnan¢i81 position of the Church and to enable them to ensure that the Finan¢ial st&tements comply with the Charities and Trustees Investment I Scotland l Act 20D5, the Charities Accounts I Scotland l Regulations 2006 las amended l and the ReguLation5 Allent Congregation81 Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the a$$ets t>f the Church and taking reasonable steps for the preventÈon and detection of fraud and other irregul￿ltseS. The Trustee$ are responsible for the maintenance and integrity of the charity and financi8J Information on the congregation's website. Legisl&tion in the United Kingdtr￿ governing the preparation and dissemination of f￿ancIal statement5 may differ Irom Legislation in other jurisdictions. 8trucknre, 13overn4Jee and Management Gtsvernin Document Coalburn and Lesmahagow Chur¢h is administered sn aecordance with the tsrnks of the Deed on Constitution l Unitary Form I dated 12th Oct 2017, in respect of the Parish of Coalburn and Lesmah&gow I Church of Scotland I, a registered Charity, number SC017014 and is subject to the Acts and Regulation$ of the General AsSe￿bIY of the Church of Sctstl￿d. Recrn 'tment and A ointsnent of Trustees 51Page Member5 of the Kirk Session are the Ch￿lty Trustees and the Treasurer operates under their jurisdiction. The Kirk Session members are the Elders of the Church and are chosen from those menbeT$ of the Churth who are COnSLdered to have the appropriate gifts and skills. Tht Minister 18 8 mcmber of the Kirk Session and is elected by the eon8regation and inducted by the Presbytery. Session mccting5 traditiono]ty are held monthly. exeepting July and August, in cO￿bUrn Church. anisational Structure The Churcli of Scotland I COS l is Trinitarian in doctrine, Refornied in tradition t￿d Pre8biteri￿ omd polity- It exists to glorify God and to work for the &dvancement of Christ'5 Kingdom throughout the worLd. As a nation8J Church, it acknowledges a dlstinctive caLI and duty tc bring the ordinances of rebgL'on to the people in every P￿ls￿ of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenic￿ bodies in Scot]8nd beyond. RefeT•nee And AdmlnlgtrAtlv¢ Infonnatlon.. Charfty Elame . Coalburn tmd Lesmthagow Parish Church Ichurch of Scotlandl Ch*tlty Reglstratloll Number . SC0170I4 Congr¢Katlon RefeyeLee . Contaet Addre88 IChur¢hl . 130737 cO￿bUrn and t£$mAbagow Pa￿h Church (Church of 1)tlé.iiè. I oanaie.chL're Email .' candleckLurch23Trahoo.com Prln¢lpal Trustee 8*#•loA Cl¢rk . Prlnclpal Trn•tee QSCR . OSCR knstec contac.t as elected by the Churcn as l. reRsurer and Trnsteel OTh 25th J￿Uary2023. 2. ISe5sion Clerk and Trustee) on retiral of Sept 231 a$ other ch￿lty user. TrnBt••s IM•mb•r# •f￿r￿ 8•ulonl: The List of all tTUStees who Served at any time during the ye¥ and up to the date of signing of accounts is as follows Fand in surnaJne alphabetical OTder'. 61Page Prln¢lp41 Minister Session L.Lerk Deputy Se Treasurer ' Depury Treasurer '. tb8 bearers.. BAnkeTa Bank of Scotland, 39 Unlon Street Larkhall, tAnarkshire. ML9 IDT Inde endent Exarnl7Ler ICW Accountaney Ltd, Fellow Member of the Associ&tion of Chartered Aecountants. 15, St Leonard Street, Lanark. MLII 7AB Tru•tees' Resptsn81bllltle8 ats R•JathJll ¢0 tho Pl￿ne1￿1 St*t¢m•nt# The eharity truBtees &re responsible for preparing a tnJstee5' annu¥J rcport and fm8ncR8J BtF4tementS in accordance with appiicèble law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practicel. The law applieable to charltie$ in Scotland requires the charity trustecs to prepare f￿1￿Cial statements for each year which show 8 true 82Jd fair view of the state of affair8 of the Ch￿￿ty and of the Income and expendlture of the charity for that period. In preparing the flnanclal Statements. the trustees are requircd to.. select suitable aeeounting poiieies gfAd then apply them consistentlyTr w ob8erve the method nd prin¢iples in the appLicab2c Charittes SORP. Make judgements and estimates that are reasoneble a￿d pnjdent.. state whether applicable accourtting Stand￿d8 and staternents of recoinmended practice have bccn followed, subject to departures disclosed and explained in the fuLgmcial statements" prepare the fU￿n¢1￿1 statements on the going concern basis unless it 18 inappropriate to presume that the charity will continue in operatiollaL exLStenee. The trustee5 are responsible for keeping adequate accounting records that are suffieient to show and explain the charity's transactions and disclose with reAsonable accuracy at any tlme the finaneial p￿itIOn of the th￿Iry and to enable them to ensure that the financial statements coJnpEy Mryth the Charities and Trustee Investment IScotl&ndl Act 2005 and the Charitles Accounts IScotl&ndl Regulations 20061as ameiidedl. They are 8lso responsible for Safegu￿1ng the asset5 of the charity nd hence for t8Jting re&sonabLe steps for the prevention and detection of fr&ud and other irregul￿ltie$. The trusters are rcJponsible for the m&intenance intewty of the eharity and fint4ncial snformation on the congregation's website. Legislation in the United Kingdorn governing the preparation and dissemination of financial statements may differ from legisLation in other jurisdlctions. Approved by the Trustees and signed on their behalf, Sessioo Clcrk DI ate.. 71Page Coalburn L¢•m•hagow Chureh I Chur¢h Of Seotland I 8C017014 Y¢ar ¢nd•d 31 December 2024 Independent Examine￿8 Report to the Trustees of Co8Jburn and Le8mah&Eow P8rksh Church I Cos I I report on the accounts of the charity for the ye8r ending 3 1 December 2024 which are set out on pagcs 9 to 15. R*$p•¢tlv• respon￿bIlItIeS of tru•t••s atsd oxamln•r The charity's tru$tee$ are responsible for the preparatiott of the accounts in accordance with the terms of the Charities and frnstee Investment I Scotland l Act 2005 and the Charities Account81 Scotland l Regulations 20061 as amended l. The charity tnistees consider that the audit requirement of Regulation 10111 {#) to Icl ofthe Accounts Regulations does not Apply. It is my responsibility to examine the accounts as required under section 1441111 Icl of the act and to State whether p&rtieul8r matters have come to Jlly &ttention. Ba418 of Independent ￿*mIner'S ztatem•iit My examination is earrled out In accordance Regulation I l of thc Charitie8 Ac£ounts Iscotlandl Regulations 2006 lamendedl. An exaaninatioii includes a re￿e￿ of the &e¢ounting reeords kept by the charity and a comparison of the atcount8 presented with those records. It a150 Ineludes eonsideration of any unusual items or disclosures in the accounts and seeking expLanations from the trustees conceming any such matters. The procedures undertaken do not provlde 8Jl the e￿dence that would be required in An audit and consequently I do not expTe$s 8n audit opinion on the view given by the accouJ]ts. Independent Examknerfs 8tatement In the eourse of my exaTtLination, no m&tter has come to my attention l.Whieh 8lves me reasonable cause to believe that in any m&terial respect the requirements.. to keep accounting rccord8 in accordance with Section 44 llllal of the Charities and TTUStee Investtnents Iscodandl Act 2005 ond Regulation 4 of the Chexitles Account IScotLandl Regulations 2006 Iqmendedl and to prepare accounts which gttord with the accountlng records gnd compty with Regulation 8 of the 2006 Accoun15 Rcgul&tions las ameLided I have not been met, 2. To whieh in my opinion, attention should be draNm in order to enable a proper understanding of the accounts to be re8ched. Name '. ICW Accountancy Ltd 15 St Leon￿ Street La￿￿k . MLII 7AB 14103iats Date.. 19 March 2025 Profe55ional Quallfie&tkon/Body :_ Fellow MenLber of the Assoeiation of Chartered Certifjed Accountants Y¥w¢Ets4¢431 I1￿•￿￿r2￿14 Pé*trtrt•4 Fund 3Q23 Fvn45 PyDd J24 Thlkl 2023 2Q14 2(QS 99 373 g>J7J 17075 1.440 i.mo l.M2 .2J9 ).ioJ 42.?39 40 $34 40 534 97Jll i.(WNJ .$40 I16 747 I￿.￿1)￿1 0.9] i*,I•D I9.￿% 7.446 1664fi 7.41 476,?67 18.7 5PI.786 357.95 5)q.7TrS 476,767 118.-,$8 P4Lr t 31 DVE4￿bIT2￿* T￿thI Tvl¥lPur4¥ 2L44 454.972 Tot41Flz¥dAwt• 464.912 h Nib&nk4nd 2A)J 46,79 ,7ua 5>7.9?6 126.964 118.7S 476,766 .705 597,451 Th¢ P￿￿1￿1 b*lvW. ?014. the Chorilje• Tnvr•lm*n* 14 TheC.h*i&ty.-3 E P41bUc •nd thc dpfhnd *Tr¥p￿1 frJDdv Jr¢ sijhiprt to 1hclru•e￿hM.h rnéybt derknedbythr ttonpror￿￿kth￿5T￿ts1hV*ttyOrUcthL0dih￿1￿hle￿￿￿r¥VEb.tyIt ￿ll1￿%1￿1￿ Lre whiLh h&vc t¢•n*Ypnon tht ci)ndi1￿￿ Ihil thEor%in•I¢èpi1￿I l* ntrt buithe 5r￿me iTrrTrfrtym u￿P￿S1￿1 i*d fvndtr ofthtr rh&riry. olthr vnTr•prfLftdfvndi *¢¢￿r￿￿r&td ￿ trbc d￿￿t￿lI￿￿O[thr thc ltsrD￿ l¥ thc ¢h&rtYy ?ribiil*mrnt wthe cnnLI-.l allaL coTrdliknn* I￿u￿1. FeiO¥Cf•NE ￿￿1￿liv￿tll vffld1r￿L r￿L￿￿l￿d ￿ the lunEolthc d trdoTh41è411eTnh&ve L*thw¢t. the ￿rr￿￿t bytho chqriwoftht IitfftL%pthN? thr riDnDmit btrnt*4urcd rEl￿bI￿ ITr ￿l￿the Chan1￿ SORP ddkn￿Ied ts41&aiip¥ lie the ofthr Dftht ￿ to thtLknittywhii.b obr&kniTc[¥kei4r&Li￿l￿I of¢qLii**￿￿￿ tivfirimk onthr th&rlÈt.. lh¢ L7 54.404 174 274 2rJ) Tul N¢ t￿tI￿o[L￿ fNJQ ind huU*￿8&￿&lu￿DfiEThd. Miiiisrem, Da1￿j￿&t$ll￿n& M&le. whi(h Furthr)¢•rliNderre*￿￿th DufJJgthEprvrlhrt¢ ¢t¥ri*éreintylTr+￿èffttorEVn1￿4 Iiii*Fryed Uil•thii¥LI.7JI 27. In *ddiliiJ kiTkSrknu)n Tthtik*d È4,7l$ Tri .dry2dJ24 73$ 73 Ai31 P. ￿rY￿ar dl* Ai31 rrfel V￿uC At 31 10 M•TkciVlllue ￿31 Dtr,'..Tr￿.r Ji)24 WJ4 ¢hLii£bdW F,.￿ l) )67unils. aiwMlcts*lV4ct £17.% M9 2￿4 7.445 Thv Ilr4,,. 11 DEbi￿• l& AldTdLP•fiind Lh 69iJ9 24J1 l¥ Cr•tho 960 2*)J sw De¥Wt 5404 126. so.lg CutTpThiA¢*t 3J.D49 31 B￿rn￿>￿ 6.?14 4￿.972 2Y.940 Xtt 31 D*.tfftiwrX"3 451 Tr53 7,946 547,9SS 14 V*iukt•• IG Ihrnrning hi3J Drreth&*r?Q24 Thc Pr1lin6¢rAhTr￿￿W￿￿ mFmUTh￿lUnd TrA*tyf￿d FryueEt 7$9* I18-,5B Jfj l26964 Hbw 33 IOL 2435 377.456 Dr￿￿￿lPd Pufid&' 567 3.7V3 950 567 3,703 CoY4d ReLDstry￿Trd &4£9 26.4 uwrrPu V6 476.766 41n yl At A&AI31 Thr Pe￿nIorAbl￿)￿¢ll m￿ryT￿￿ Kirk￿ Bp4u*lt 69 474 54162 7446 439 Wl 6S,749 Fv 567 4703 95Q 2S.474 5fi7 cow￿l￿PI￿￿ry fund F•l,rfe Fun rrFund Ouilrt 95¢ .953 154.4D41 5r 19.614 H¥W Dnly. W&ThiiFyi) S•ThiillinAN &Vn>tt Ili¥wlTry%l •rÈ grcbiir¢hfii￿l 4hd arth1r￿¢ nol rnmpuiod brTpin. *iMpIyTTc￿rA¢d for shil￿t￿ br *rtyelwffhtrnf ofthv the thiknYEarTriia¥lll I￿L￿￿￿Or￿cl< lThrDrnr fToMtht Py1lin80llbbry￿n 4WCjll¢ilTrJThmilrdtsitht hb7k111112Yhwk WK4i