AIRDRIE HIGH PARISH CHURCH OF SCOTLAND FINANCIAL ST ATEMENT OF ACCOUNTS 2024 GENEIL4L FUND BUDGET 2025 Congregation Number: 171068 Charity Number SC 024357
Page I AIRDRIE HIGH FAIUSH CHURCH OF SCOTLAND FINANCIAL STATEMENT OF ACCOUNTS 2023 BUDGET ESTIMATE 2094 REFERENCE No 171068 OSCR No 024J57 Dear Fellow Menibers, Last year. we had a large deficit of £17.569: this year we have had another very large deficit of £20.717. This deficit is not surprising. g'en a large expenditure for burst piping repairs and the cost of living crisis {including the sharp rise in energy costs) and the uncertainty over the Presbytery Mission Plan. One effect of this has been a sharp drop in our Weekly Giving. In 2024 our Weekly Givings (Open Plate, F.W.O. enveloFs aod Bonds} were down on the previous year by £4,198.55p. Given our very large loss this y, I would £LSk that. if possible, you would consider giving via our Gift Aid Scheme. The Church can Ihcii claim thc tax back on Gift Aid doniition rnade. thereby incre&sing your donation. It would be particularly help1 if you could consider setting up a Standing Order on your giving if possible. Forms available from the Church Office or from the Treasurer (tel. 07478433324). Our Board decid¢d to sell all ot our investments to prepare for the four way union taking place in 2025. Donations re¢¢ld in 2024 amounted to £11,950. (£7,709 in 2023). This is a very significant increase. W¢ are Indy grateful for all donations received. In 2024, That offering M'as £7340 (2023 - £4.380). Once agairn tbe Thank Offering has given the Church a much needed 8nurce nf income. this was a new record for our thank offering. My thanks to every'one for their generosity to the Church. As. always. notwtthstanding the needs of our own Church. we are not wholly inwar(Plth)king: we gave donations of £1 00 to the Brain Tumour Charity (raised through our Christmas card donations) and w¢ also managed 10 0¢ again make a donaÈiotL of £125 each to Poppy Scotland and Erskine Hospital - another great effort by everyon¢. Once again I would lik¢ Lo thank ev¢ryon¢ lor the support thai the), have given to Ihe Church and to me durÉng the l&st year. In particular I would like to thank n]y assistant treurer for all her help and support and our Session Clerk for all his help in puttin,, these accoullts together- not forgetting my wife Pearl for her help in counttng money for banking over the course of the >'ear. I would also like to thank all the teams who every Sunday give up their valuable time for the Church to c<)unt and log the F.W.O. Thcsc hclpers arc too rnany lo naLllC in full, but their labour5 on our b¢half are ver! much appr¢cialed.
Reference and AdminÉstrative Information Charity Name: Airdrie High Parish Church Charity Registration Nurnber: SC 0243S7 Congregation Reference Number.. 171068 Contaet Address: Trustees: The Kirk Session and the Congregational Board Memheri of the Kirk Serysion: Mernhers nf the f.nn 8tinnal BnArd: Chureh Treasurer: Sessmbn Clerk: Minister: Independent EAamin¢r: BML Ae¢ountancy Services (Airdrie) Bankers: The Royal Bank of Scotland. 80 Main Street. Coatbridg4 ML5 3DZ
Page 3 Tru5tee4 Annual Report Year ended 31 ' Deeember 2024 Structure overnance and mana ement Gov¢rnin document Airdrie High Parish Church is administered in accordance with the tertns of the Model Deed of Constitution. Recruitment and 2 ointment of Trustees The Trustees of Airdrie High Parish Church are the Minister, Session Clerk, Treasurer and Clerk to the Board, as well as ail other Elders and Board members. The Kirk Session is composed of the Elders of the Church. the Congregational Board is composed of these Elders and Board members. Elders and Board members are selected and appointed from the congregation on the basis of having the appropriate skills to help manage the Church. Elders generally serve for life. Board members are usually co-opted first to the Board and are appotnted fornlally at the next Stated Annual Meeting. They serve for three years, after which they must seek re-electiotk at tlke next Stated Annual Meeting. Both the Kirk Session and Congregational Board are chaired by the Minister and usually meet nine times a year on the same evenings. The Kirk Session is responsible for spiritual affairs. while the Congregational Board deals with finance, property and maintenance. Certain responsibilities May be delegated to sub-groups or sul committees as required. Meetings are nonnally held face-to-face in the Church building. General comments In many ways. the past year has been challenging, but our beloved Church remains a source of support and Comfort. Church worship, ministry, mission and activities have continued throughout 2024. At some point in the latter half of 2025. Airdrie High Parish Church will go into four- way congregational union with CaldercnLiX and Longriggend, Greengairs and Ne Monkland Parish Churches. The name of the union will be Airdrie: Monklands Trinity Parish Church and it will be served by 1.5 ministry posts. While il is sad to think of the High Church ceasing to exisi &$ a separate congregation, going into union should make us part of something bigger and stronger, with the best of the High Church continuing in worship. mission and service and playing a full part in the fijture of the Church ot Scotland in the Airdrie area.
Page 4 Trustees Annual Report Year eDd¢d 31$t Deeember 2024 The High Church buildings (sanctuary, halls and manse) may continue to be used by the new united congregation. but this has still to be decided. To cover all eventualities, we have had our buildings valued. Regular meetings of Church representatives from the four constituent congregations are making progress tOWdS working together (including arranging joint worship) leading to eventual union. It is important that, as a congregation. we remain united in our support of our Minister and our Church's life and mission and that we pray about the future. We wish to ensure that members of the High Church: hopefully. this will be a strong legacy for Airdrie High Parish Church. W¢ held a ladies, clothes evening, which w&s well attended by women m¢mb¢rs and other women from the town. this raised £400 for Church funds. W¢ also hosted a Christmas Afternoon Tea. organised by 5 Airdrie Girls Brigad¢. Proposed outings to films at the cinema have yielded little interest. Since the COVID-19 pandemic. it is clear that many older members are reluctant to attend Church events in the evenings. Other activities: external o anisations ood causes We continue to support our usual charities and support agencies- local and otherwise - including Home Comforts North Lanarkshire (a starter packs s¢h¢m¢ for homeless people), Airdrie Foodbank, Rag Bag (which re-uses and recycles donated clothing and shoes). Poppyscotland. Erskine. Christian Aid, CrossReach and the MeaningfiEI Chocolate Company (a fairtrade el1ty). tn July, a Charity Service was held in aid of locally-based chlty Hope for Autism: a speaker addressed the congregation and a significant sum was raised for this worthwhile cause. £220 was raised for CrossReach simply by s¢lling their cal¢ndars in th¢ Church. Other 8etivities: Church o anisations and hall lets Church organisations ar¢ meeting and organising activities in the Church". some groups are really thriving. We host a Mothers and Toddlers Group, a Thursday Club (for babies and parents), 8 Airdrie Boys Brigade, 5 Airdrie Boys Brigade and the Get Together Group. Committee rnembers, otficers, helpers and volunteers are to be ¢onun¢nded for their dedicated service in these organisations. A new Carpet Bowls Group now meets. with up to a dozen participants and the Biscuit Club continues. The Scottish Budokan Karate Group hires our upper hall on Monday evenings. We have tried to maintatn our halls in good condition. one of our members very generously arranged for the lower hall to be re-floored.
Page 5 Trustees Annual Report Year ended 31, December 2024 Linka e and Cluster relationshi We continue to have a supportive r¢lationship with Caldercruix and Longriggend Partsh Church. llth whom we share a Minister. stated earlier, the mission planning process has led to Airdrie High Parish Church betng a member of a cluster grouping of four Congregations. Finance Our Treasurer has worked diligently to encourage members to give regularly to AirdrÉe High. In this. he has been supported by an Assistant Treasurer since summer 2023 and by a Freewill Offering Treasurer. Through the Board, the Treasurer has sought to boost income and reduce expenditure in an attempt to make a smaller loss or break even. Ragbag textiles donations and our Media Market (donations of books, DVDS and CDS) have yielded a little extra income. Wl]en our Church Cleaner stepped down, instead of appointing a new employee, the Treasurer managed to get volunteers to clean the Church halls, kitchen and rooms; this saves us over £3000 a year. However, repairs have become very expensive and can derail efforts to reduce each year's deficit. Our central heating system broke in December 2024 and fExing it is likely to prove very expensive, with money spent at the end of 2024 and at the start of 2025. Giving has been down this year: some regular givers have become frail and others are no longer with us. It is worrying that thts is now a pattem we see each year. OUT Thank Offering this year was £7,240, an extremely impressive total. Communications and technolo Technology now plays a crucial role in so many aspects of our Church's life and worship. Keeping regular contact with and infomiing our members remains a priority. Infomiation is p&ssed on via intimations, e-mails. telephone calls, our monthly newsletter. our website and our Facebook group page, as well as by home visits fiom District Elders. Throughout 2024. our worship services - livestreamed and then posted online on our Facebook group page as a recording were viewed by many m¢mb¢rs and others outside the High Church. reciatio Warni thanks are due to our Minister, Office bearers. Elders. B0d Members and all the oth¢rs who have been working so hard, so willingly and in so many different capacities lo keep our Church as active and w¢lcoming as possible.
Page 6 Trustees Annual Report Year ended 31%1 December 2024 In these times of uncertainty. faith and hop¢ in God has offered us great support. Being able to attend Airdrie High Parish Church is a great blessing. We look foTrKard to our ministry and mission flourishing under God's guidance and we pray wholeheanedly for ministy and mission in Airdrie and for our Collgregation and the other congregations in the lown. Financial Review The principal source of income arises from offerings, rnuch of M'hich are paid under GÉft Aid arranganents. and the incorne this year has dreaSed by £4.199 Reseryes Polie It is the Trustees, policy to hold reserves in excess of nine months, expenditure including restricied funds. Ai the year end the Church held unrestricted cash funds of £62.637 of which £18,030 has been designated for the Fabric nds. While this is higher than would normally be expected, the Trustees are aware of the need to replace furnishings in the halls and also of wssible costly building repairs. Statement of Trustees, Res onsibilities The members of ihe Kirk Session / Congregational Board prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church duringy the financial year. The members of the Kirk Session I Congregaiional Board are responsible for keeping propel accounting records which, on request. musl reflect the financial position of the Church at that time. This rnust be done to ensuTe thai th¢ fln¢claI statemellts comply ivith th¢ Charities and Trusiee Invesiment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regiilations Anent Congregational Finance approved by the General Assembly of the Church of Scoiland in 2007. They are also reswjnsible for safeguarding the Assets of the chUh and must toJ(e rea50nable Steps for th¢ pi¢v¢ntion {Vor dclcction of fraud and other irregulariiies. Approved by th¢ TTUStees and signed on their behalt, 4 January ?0?5
P*ge 7 Airdrie High Parish Churcb SC 024357 Report of the Independent Examiner I report on the aOuntS of the chariiy for thc y¢at ended 31" De¢vwb¢r 2024, which are sec out on page5 8 to I l. Respective Responsibiliti¢s of Trustees and Examiner The charity's trugtees are re8pc)nsible fnr the prep2r2li()n of the accnunl8 in accordance with the ternts of the Charities and TrusLee Investment (S¢otland) Act 2005 and the Charities Accouttts (Seotland) R¢gulatiOD3 2006. The charity trustees consider Ihat the audit rquirement of Regulation 10(1 } (d) of the Accounts Regulations does not apply. It is my responsibility to ¢lin¢ th¢ accounts as required under seciion 44(1) Q of the Act and to state whether particular matters hav¢ come to my attention. Basi$ of Independent examiner's statement In the course of my exarnination, no matter has come to my attention. Which gives me reasonable ¢ause to believe that in any material respect the requirements: a) To keep accounting records in accordance wtth Section 44(1) {a) of the 2005 Act and Regulation 4 of the 2(X)6 Accounts Regulations and b) To prepare account8 which accord with the accounting records and to comply with Regulation 9 of the 2006 Accounts Regulations have nol been m¢t, or To whtch. in my opinion, arcention should be drawn in order to enable a r underst din ot the Accounts to be reaLhed. ro reb5: Dat¢: IT . Z£)2l,
Page 8 Airdrie Hi h Parish Church R¢¢ei ts and Pa ments Account Year ended 31° December 2024 Unrestrieted Funds 2024 Restricted Funds 2024 Endowment Funds 2024 Total 2024 Total 2023 R¢¢ei Donations Fund raising Event Bank & DesIt Interest Investment Income Hall Lets Total Recei ts Other Receipts 42.939 8.435 495 1,227 390 42,939 46,085 8,435 6,893 495 222 1.227 2.006 390 580 53 486 55 100 917 ments Cost of generating Funds charlble Activities Governance Costs Other Payments 74,203 74.203 73.517 69 Total Pa m¢nts 74 03 73,586 Exc¢ss of Receipts over Payments for the Year.
Page 9 Airdrfie HI Parlsh Church Statement of Balanees Year ended 31st December 2024 Unre5tTiCt Fund$ Restricted FuDds Emdowment Fund$ Total 2024 Total 202J BAnk & CAsh Balances Bank Balances Brought forward 83,354 456 83,810 101,379 83 456 83 810 101 Movement in Year: Excess of Receipts over Payments for the year (20,717) (20.717) (17,569) 456 63,(VJ3 InTrestments 63,697 {Gift Aid Tax ols) Liabilities (Unbilled he and light) The Nlarket value of Investments at 31112124 is £O.OOp been sold (2023 £63,697.29p) The accounts wcrc approved by thc Kirk Scssion I Congrcgational Board on 1112125 For and c)n behalf nf thc Kirk Scssion I Congregational Board.
Page 10 Airdrie Hi h Parish Church Notes to Accounts l Trustee Remuneration and Related Party Transaetions. During the year 2024. the Minister received £1300 for travelling expenses, £192 for t¢lephone costs, and £2,928 for Council Tax, no other Trustees were in receipt of remunerations or expen5e5 Movement in Funds at 111 January 2024 Incoming Resource5 Otstgoing Re50llrces at 31. D¢¢¢mb¢r 2024 2024 2024 ET]dowment Funds F¢rguson Bequest 456 456 456 Restricted Funds Flower Fund Organ Fund Adjustsnent Unrestricted Futtdl Fabric Fund General Fund Benevoleni Fund Organisations Adjusiment 18,030 54,908 4,980 5,436 18,030 52.486 74203 4,980 6,436 1.000 Total Fullds 53 74 oses f Endowment Fun(ts Income from the Ferguson Trnst is for variou5 Charitable TTUSts. oses of Restri(d Funds Flower Fund.. This is a fund to proviik flowers for display during servic¢s of worship. Organ Fund.. This is a fund to assist with the cost of any rep&irs required to the Organ. es of Unrestricied F d Fabric Fund: The Trusttts have s¢t aside funds for the maint¢nan¢e of the Church Propety. Organisation Fund.. This Fund is for the Church Organisations. Analysis of Donations Gift Aid Tax reclaim¢d on Gift Aid Open Plate Free Will Offering Donations Organisations Sundry Total 19.385 7.468 557 2.284 11.950 1,000 295
Pagell 2023 Analysis of Payments Cos( ofgenerating fund5. Charitable activities Ministries & Mission Allocation Presbytery Dues Ministers expenses Pulpit Supply Other Staffing Cogis Fabric repairs & maintenance Council Tax Oih¢r Building Cosis Church oifice Expenses cfel. Postsg4 Stationery and insurance) Organ & Music Othcr Exp¢ns¢S 36,345 34.144 1,050 720 4.034 8,791 2,929 10,708 3.881 5.202 6,410 92)4 2.859 11,528 3,464 4.088 GoverDdnce Costs Ind¢pend¢nt examiner's fees 433 416 Minister's Stipelld All ChurGh of Scotland congregations contribute to the National Stipend Fund which bear5 the e05ts ofall tninisters, stipends and employer's contributions for National Insurance, Pension and Housing and Loan fund. Ministers, stipend5 ar¢ paid in accordance with National stipend scale. which is related to Jears of servic¢. For the y¢ar und¢r r¢view the minsmum stipend was £Jl,642 and the maximum stipend in 5th nd subs¢quent y¢ar5 of servire- £38,884
GENEKIL FUND BUDGET Actual 2024 RECEIPTS 2025 Donations Fund raising Event Bank & Deposit Interest InvesThent Income Hall Lets Other receipts Total R ei 40,(K)O 7.(X)O 150 42,939 8,435 495 1,127 390 300 PAYM Ct ofgeneratlng Funds Ministries & Mission Allocation Presbytery Dues MiDi5ters Expenses OTganisation Costs Pulpii Supply Other Salaries Fabric Repairs Manse Council Tax Other Building Costs {Heaiing, Lighting) Church Office Expenses ( Tele. POSL st. Insurdnce) Organ & Music Other Expenses 33,000 i.(N)o 1200 36.345 4,0 13,(M)O 4,034 8,791 2,929 10,708 3.881 5,202 10,000 3,300 4.000 Totsl Pa ments (Excess of receipts over payments for Èb¢ Yw) (20,717)
AIRDRIE HIGH CHURCH OFFICE BEARERS MINISTER SESSIO¥ CLERK TREASURER CLERK TO THE BOARD FREEWILL OFFEiuf4G TREASURER ROLL KEEPER ORGANIST Vacant HALLS CONVENOR Vacant SAFF.C.UARDINC. COORDINATOR NEWSLEYfER EDITOR CHURCH TELEPHONE NUMBER: