The Church of Scotland Hamilton South Parish Church of Scotland l Mill Road Hamilton ML3 8AA CONGREGATIONAL ACCOUNTS Prepared on a Receipts and Payments Basis For the Year Ended 31 December 2024 Congregation No: 171121 Charlty No: SC022166
Reference and Admlnlstratlve Informatlon Charity Name: Hamilton South Parish Church of Scotland Contact Address: Hamilton South Parish Church of Scotland Trustees The following persons were Trustees during the year ended 31 December 2024: Kirk Sossion Princlpal Offlce Bearers Minister Session Clerk: Trea5urer'. Independent Examlner Bankers Royal Bank of Scotland ofscotland, Palace Towers, Palace Retail Park, Hamilton ML3 6AD
Trustees. Annual Report for Year Ended 31 December 2024 Structure. Governance and Management Governing Document The church is administered in accordance with the terms of the Unitary Constitution. Recruitment and Appointment of Trustees Under the Unitary Constitution Kirk session Members are Trustees for the charity. The Kirk Session Members are elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The Minister. who is Moderator of the Kirk Session, is elected by the congregation and is indurted by Presbytery. The following committees have delegated authority from the Kirk Session to carry out their remits and report back: Stewardship and Finance Fundraising Property Mission, Education and Discipleship Manse Property Pastoral Care Each committee has a convenor who is appointed by the Kirk Session and a membership taken from the elder5hip and the wider congregation. Organisational Strurture The Minister is the Moderator of the Kirk Session which meets regularly and is responsible for the spiritual and temporal affairs within the church. Objectives and Activities The Church of Scotland is Trinitarian in doctrine. Reformed in tradition and Presbyterian in polity. It exlsts to glorify God and to 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 in Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. The church has Morning Worship at 11.15am every Sunday and the Wednesday Morning Fellowship meets at 10am each week. All services are recorded for You Tube. Joint services with Hamilton South. Cadzow Parish, Trinity Parish and Quarter Parish were held during the year in preparation for the congregations coming together in a union in 2025.
Trustees, Annual Report for the Year Ended 31 December 2024 (contd) For children in the congregation and community we have a Sunday School, Ranger Guides, Girl Guides, Brownies and Snowdrops. Two Holiday Clubs were held in 2024 in conjunction with our linked charge of Quarter Church. The first was for one week during the Olympic Games and had the theme "On your Marks" about being on Jesus, team using stories from the Book of Mark. The second was for one day in November and was titled "Tutti Frutti- teaching about the Fruits of the Spirit. In partnership with the Scripture Union an afternoon was held at Quarter Primary School looking at the meaning of Christmas and the origins of Christmas traditions For the adults within the congregation there is a Guild which meets once a month. There is a weekly Zoom Bible Study and an Intercessory Prayer Group which also meets once a week. We hosted two Prayer Brunches which were both well attended and enjoyed not only by people from our own church but from other local churches as well, including the Salvation Army, St Peterfs RC Church and St Anne's RC Church. We have a hardworking Pastoral Care Team which keeps in touch with our members through visits, phonecalls, cards and flowers. Our elders are also in regular contact with the members in their districts. Our Church Magazine is produced quarterly and is provided in print or digital format. The Church recognises its role within the community and encourages the use of the church ha115 for community activities. We had Slimming World, an AA Group, Craft Class and Slay Dance using our halls during the year. The halls have also been hired for children's birthdav parties. The local Eddlewood Community Group has use of our halls for community events. The church operates a Nearly New service every Wednesday afternoon whereby clothes are offered to the local community at low prices and people can drop in for lunch and a chat to the church halls. ASI users must have a Covid risk assessment in place.
Trustees, Annual Report for the Year Ended 31 December 2024 (contd) Achievements and Performance One of our main aims is to be a missional church spreading the good news of Christ to the community. Good links have been forged with the Eddlewood Community Group so that the church can be aware of how it can help the local people. We also have established a good relationship with Hollandbush Nursery School which uses our church for graduations and fayres. The children have a raised bed in the Church Community Garden. The Church Community Garden is appreciated by church members and locals alike and it is able to provide fresh produce to the Hamilton Foodbank. In association with our linked charge at Quarter, we hold a monthly service at the Abbeydale House Nursing Home. We also have close ties with Abercorn Nursing Home. We would like to be at the centre of our community and are always seeking ways to become more involved and prominent. The South Church has continued to serve the poor by contributing to the local foodbank and the local drop-in centre. We have a retirin8 offering for charity after each communion service and after special services such as Remembrance Sunday and Harvest Thanksgiving. We also support the Scottish Bible Society's Bible Sunday each year as well as Tearfund and Christian Aid. We have a very successful Toilet Twinning Ministry through which the congregation has funded 41 single toilets and school toilet blocks in various countries where no toilets are available to poorer people. The Kirk Session keeps stewardship under review using A Narrative of Generosity as Its guide.
Trustees. Annual Report for the Year Ended 31 December 2024 (contd) Financial Review Income increased by £2490 in 2024. Offerings are the church's main source of income and these saw a small increase this year. Our Fundraising Group generated £4124 from various enjoyable activities including Summer and Christmas Fayres, an Afternoon Tea, two Soup and Sandwich Lunches, Bingo Night. Escape Room and a Concert by Hamilton Caledonian Male Voice Choir. Our Nearly New Service raised £718 through their fundraising efforts. The Wednesday Morning Service raised £2507 and the Sunday Tea Service raised £1838 in donations for church funds. Expenditure increased by £4316. Energy costs increased by £1877 because of large tariff increases. Council Tax, energy and insurance costs for the vacant Manse at Quarter have been shared with our linked charge of Quarter Church. This has resulted in an increase of expenditure of £1400. The church is thankful for the £20C(J grant received from South Lanarkshire Council to replace the ovens and hobs in the church kitchen which is well used for community activities. For 2024 the church made a deficit of £19881 within Unrestricted Funds and a deficit in Restricted Funds of £112321. The Giving to Grow contribution for 2024 required by the Church of Scotland was set at £32242 and this was met in full by Hamilton South Church. For 2025 the Giving to Grow contribution has been set at £35857 and this will be paid by equal instalments between February and November 2025. Reserves Policy The reserves policy is to have at least six months expenditure of unrestricted funds (including all designated fundsl in reserve. At the year end the church held unrestricted cash funds of £63498 allocated as follows.. £58087 had been designated for the General Fund, £0 for the Fabric Fund, £477 for the Benevolent Fund. £3822 for the Mission Fund. £626 for the Manse Fund, £73 for the Nearly New Fund, £387 for the Guild Fund and £26 for the Youth Group Fund. Also £4524 was held in the Restricted Sanctuary Fund for major fabric projects.
Trustees, Annual Report for the Year Ended 31 December 2024 (contd) Moving Forward The Mission Plannin8 Actlon Group of the Church of Scotland proposal thai a unlon take place of Cadzow Parish, Hamilton South Parish, Trinity Church and Quarter Parish to create a single united charge was accepted. Hamilton South and Trinfcy Church buildings will remain open but the churches of Cadzow and Quarter will be surplus to requirements and will be closed. A Steering Group with representatives from all four congregations has been meeting regularly to agree the Basis of Union. It is hoped that the union will be In operatlon by September 2025 if not earlier. Statement of Trustees, Responsibilities The members of the Kirk Session must prepare financial statements which give sufficient 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 reflect the financial position of the church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment Iscotlandl Act 2005, the Charities Accounts Iscotlandl Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the church and musttake reasonable step5 for the prevention and/or detection of fraud and other irregularltie Approved by the Trustees and signed on their behalf, Date...
Harnilton South Parish Church of Scotland SC022166 Independent Examinerfs Report to the Trustees of Hamilton South Parish Church of Scotland I report on the account5 of the charity forthe year ended 31 December 2024 which are set out on pages 8t0 13. Respectlve responsibilities of truslees and examiner The charivs trustees are responsible for the preparation of the accounts in accordance with the terms of the Charitie5 and Trustee Investment (Scotlandl Att 2005 and the Charltles Accounts Iscotland) Regulations 2006. The charity trustee5 consider that the audit requirements of Regulation 1011}Idl of the Account5 Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411}Icl of the Act and to state whether particular matters have come to my atlention. Basls of independent examiner's statement My examination is carried out in accordance with Regulation 11 of th@ Charities Accounts (Scotlandl Regulations 2006. An examination include5 a review of the accounting records kept by the charity and a cofflpari50n of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from thetrustees concerning any such matters. The procedures undertaken do not provide all the evidence thal would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs ststement In the course of my examination, no matter has come to my attentlon which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting Tecords in accordance with Section 44llllal of the 2C(15 Act and Regulation 4 ofthe 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Re8ulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
HAMILTON SOUTH PARISH CHURCH OF SCOTLAND RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2024 Unrestricted Restricted Funds Funds 2024 2024 Total Total Note 2024 2023 Recei Donations Legacies Activities for Generating Fund5 Bank & Deposit Interest Investment Income 50199 3586 53785 52471 4981 4981 2910 4848 2005 2910 58090 8485 2000 3586 61676 8485 59324 10275 Rental of Church Halls Grants Other Receipts= Life & Work/Book Sale5 Weddings and Funerals Sales by OrEanisations Miscellaneous Total Recei 147 680 147 680 122 690 150 43 106 106 69508 3586 73094 70604 ments Cost of Generating Fund5 Charitable Activities Governance Costs Other Payments Total Pa ments 363 69701 363 74951 359 70639 5250 70064 5250 75314 70998 Excess l-Deficit )of Receipts over Payments for the Year before Transfers -556 -1664 -2220 -394 Transfers -432 432 Excess {-Deficitl of Recelpts over Payments for the Year after Transfers -988 -1232 -2220 -394
HAMILTON SOUTH PARISH CHURCH OF SCOTLAND STATEMENT OF BALANCES AT 31 DECEMBER 2024 Unrestrirted Restrirted Funds Funds 2024 2024 Total Total Note 2024 2023 Bank & De osit Balances Bank & Deposit Balances brought forward 64486 5756 70242 70636 Mo¥ement in Year: Excess l-Deficitl of Receipt5 over Payments for the Year -1232 -2220 -394 Bank & Deposit Balan$ carried forward 63498 4524 68022 70242 Assets Gift Aid Receivablelinc GASDS) Total A55ets 7383 7383 7383 6755 6755 7383 Liabilities Gas not yet billed Electrlclty not yet bllled HMRCIPAYEI Total Liabilities 583 583 381 134 60 84 667 667 575 The accounts were approved by the Trustees on 28th January 2025
HAMILTON SOUTH PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS io. l. Trustee Remuneration and Related Party Transactions During the year one trustee received reimbursement of expenses incurred of £3469. This consisted of travellinE expenses £672. council tax £1754, telephone and broadband £572, stationery, equipment and sundries £ 471. No trustee received remuneration in 2024. No trustee or a person related to a trustee had any personal interest in any contract or transaction enteied into by the tharity during the year. 2. Movement in Funds l January 2024 Receipts Payments Transfer$ 31 December 2024 2024 2024 2024 Unrestrirted Funds General Fund Designated Fabric Fund Designated Special Fabric Fund Designated Benevolent Fund Desi8nated Manse Fund Designated Mission Fund Designated Nearly New Fund Designated Guild Fund Designated Youth Group Fund Designated Craft Class Fund Total Unrestricted Funds 58399 66015 1881 4508 -1819 -1881 58087 477 641 4043 23 445 26 432 64486 -15 -2515 -708 -328 -505 1500 2500 340 -340 -300 477 626 3822 73 387 26 147 718 747 432 432 69508 63498 Restricted Sanctua Totsl Funds Fund 5756 70242 3586 73094 -5250 -75314 432 4524 68022
ii. TrIAMILTON SOUTH PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS {CONTD} Pur ose of Desi nated Funds Fabric Fund.. The trustees have set aside funds for extraordinary repairs to the church propertv. Special Fabric Fund= This fund is used for special buildin8 projects. Benevolent Fund: The trustees have set aside funds for pastoral use by the Minister at his or her personal discretion. Manse Fund- The trustees have set aside funds for the maintenance of the Manse. Mission Fund: This fund is to provide for training and outreach. Youth Group Fund: This fund is to be used for youth activities. Guild Fund.. This fund is to promote fundraising and fellowship within the chur£h. Nearly New: This fund is to provide clothes and other items at affordable prices for the local community. It also prowdes an opportunity for fellowship. Craft Class Fund.. This group makes cards and other craft items some of which are sold for the benefit of the church. Pur of Restricted Funds Sanctuary Fund.. This fund is for raising monies to undertake the refurbishment of the church building5.
12. HAMILTON SOUTH PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS (CONTDI Unrestricted Funds 2024 Restricted Funds 2024 Totsl Funds 2024 Total 2023 Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Ordinary Offerings (Open Platel Donations 6323 27483 8498 2760 5135 50199 6323 28483 8498 2760 7721 53785 7036 26015 8584 3356 7480 52471 iooo 2586 3586 Analysis of Payments Cost of Generatlng Funds Offering Envelopes 363 363 359 Charitable Artivities Giving to Grow Presbytery Dues Minister'5 Expenses Other Staffing Costs Fabric Repairs and Maintenante Council Tax Heat and Light Insurance Other Building Costs Church Office Expenses Copyright Licences Printing, Stationery and Postage Other Expenses.. Organisations, Outings/Resources Equipment Outreach Church Magazine Miscellaneous Expenses 32242 994 1715 4995 9702 2793 4562 2956 5946 121 625 32242 994 1715 4995 14952 27546 819 3359 4951 5250 19724 2793 4562 2956 5946 121 625 158 1716 2685 2758 4442 121 594 191 158 816 66 169 816 66 169 91 1750 74951 279 132 1322 70639 91 1750 69701 5250
13. HAMILTON SOUTH PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS {CONTD) Minister's Stipend All Church of Scotland tongregations contribute to the National Stipend Fund which bears the cost of 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 years of seryice. For the year under review the minimum stipend was £31642 and the maximum stipend lin the fifth and subsequent years of servicel wa5 £38884 . Collertions for Third Parties In addition to the General Fund Income, the following Income from Special Collections was distributed to other Charities: 2024 2023 Bible Society (Scotlandl DEC Turkey/Syria Earthquake Glasgow City Mission Sight Scotland Water Aid Erskine Home Macmillan Cancer Care Poppy Scotland St Andrew's Hospice Kilbryde Hospice Hamilton District Foodbank Scripture Union Scotland Tearfund Messy Church-Quarter Churth Retiral and Leaving Collertions 195 670 113 100 99 140 153 154 132 205 156 117 201 202 150 209 987