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