The Church of Scotland Carstairs Parish Church of Scotland Trustees Report and Accounts For the year ended 31 December 2024 Congregation No= 131Y704 Ch8drity No: SC028124
Carstalrs Partsh Church of Scotland Reference and Administrative Information ChaTity Name: Carstaws Parish Churcb of Scotland Charity Registration Nuntr. SC028124 Congregation Reference No: 130704 Trustees Minister Kirk Session PrRM¢ipal office-beaT5 Minister: Sesston Clak: Church Treasurer. Independent Examiner nO."IliJll 13 Hope Street LAnark MLI 1 7NL Bankers Rojrtl Bank of Scotland 88 High Street MLII 7ET
Carstairs Parish Church of Scotland Trnstees, Annual Report Year ended 31 Deeember 2024 Structhre Governance and Magement Governing Document The Church was adMItered in accorth with th¢ tern of the Deed of Ullitsry Constitution. Recruitment ¥nd *ppoSntment of Tn Th¢ KiTk Se&sion members are the elders and Charity TTUStees of the church and are chos¢n from those members of the church who are considered io have appropriate gift8 and skills. The Ministrr, who is a member of the Kirk Sessiow is elected by the congregation aDd inducted by Presbytery. Organi52tiong1 Strnethre The Kirk Sc55ion is cbaired by the minister and mcet each month. The Cotntnittee stsv¢ts]re has been activ¢ since October 2017 and was adapted iti Augiist 2023 to the following Session ComDM"ttees- Wolp and Education. Mission and Nurture, Resources and Youth. Objectives and Activities ObJeetiv&s The Church of Scotland is Trinity in doctrime, Refornnl in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Chtisi's Kingdom throughout the world As a National Church. it acknowledges a distinctive call and duty to bring the ordinallces of religion to the people in every drish of Scotland thmugh a tUTitorial ministy. It -0p¢rat¢S with other Churches in various ecumeni¢al bodies in Scotland and iwnd. Activities Worship in Carstairs Parxsh is held w¢¢kly. The times alternate between 10.(M)am and I1.30aTn every four ttlonths with our linked charg¢ church of Carnwath Patish. Thmughout the year joint servi¢¢s are shared within our linked charge. The Sa¢Tament of Holy Communion is celebrated during our M)rnIng WOt5hip on the second Sunday in March, June. September and De£ember. also dwing Holy Week and other special ¢aS1O$ throughout the This year six new members have been athnittcd into the chur¢b by resolution of the Kirk sessio there bas been five deaths of Members and thre¢ removals by request. Sunday sewiccs are enhanc¢d by Power Point presenlations and weekly intimations. The scrYic¢ is recorded and availablc weekly on social media
Carstairs Parish Church of Scotland Trustees, Annual Report (conL} Year ended 31 December 2024 Two church groups:_ Bible Study GTOUP and Prayer Group continue to meet weekly on Zoom. Ihv Daily Bread (personal daily devotious) are encouraged and made available to the congregation. Christian Aid nmter1S are used in May and &s projects dictate. Outreach materials are written and published by th¢ Session Committeas to issue invitations and provide appropriate infortnation over the year such as Easter, Several charities were supported: Clydesdale F( CbristiaD Al Poppy scotlan Kello Hospital. IAdy Horne Hospitsj. SamarA's Purse and Open Door& Aehievenwits and PerforDnce. Rev S. HarrlsoD'S Report Carstairs Church had a very good start to the year 2024. With the belp of the tecljnical team i have been preaching and recording week]y Sunday worships. I also make use of social media platfoTTns to post these services onlin4 with a vision to reach many. This bas I1 a very good reSD5¢ and around 40-60 views every week. I also organise a monthly refiection delivered by the Education and WoTship Committee. I meet with th¢ Kilk S10 monthly and th¢ commitw share their rqkns to update the Kirk Session. The Bible Study group continues to meet every week on Monday through zoom. Praisc and prdycr group mect ery week on Tuesday. A lthn Lunch was Orgaed for the Friday Prior to Holy Weck. Outdoor worship seTvice took place on PAITn Sunday. P10 Week Sei¢¢S took place with a Prny¢r and Praise Service. Maundy Thutsday Communion and Good Friday SvICes. An Easter procession w&8 organised OD Fagter morning. I have had monthly Chaplaincy Gontribution at caIrS Junction sthool assembli and at Carst8irs Village School over the year. Carstsirs church is a very Mi10n4)nented church. A Culinary Fellowship organised where people could come along and share a meal and ask questions about their faith and get answers. Visiting to the si¢k and elderly was prioritised through th¢ yw and hospitsl visits W¢Te wnduct¢d where and when required. As a parish minister. I conduct pansh fimerals and Ver fun¢rzls outside my p3rish as wcll. We had 2 Holiday Clubs one in February and the other in July with a total of 56 children attending. This was a vcry successful cveDt with anothff being pla[lld for Febnjary 2025 l also attend the Boys. Brigade and th"rls' Brigade on a monthly basis where I share the bible with them by using illustrations that the children understand and can relate to. There have been 5 prdise night Servi every 3 months on communion Sunday which have been well attend&t Hwv&8t was celebrdted in a beautifully drated church. with food donations going to our local F(Trodl)ank. The building was decorated inside and out for Remembrance Day and v4reath laying services took place in both villages, with pipers pla)TrDg for tbe (KlOn. Remembrance Day service was organised the Carstairs JuEtction War Mcmorial. A special service was als) wllduct at the Carstairs Village war memorial after the church wothip. Christm&% w&s celebrdted by the followin8 services over the Advent period including Nine i£ssons and Carol4 Youth Nativity Play and Christingle servic& Watch nighL and Christmas Day savices.
Carstairs Parish Church of Scotland Trnstees. Annual Report (eonL) Year ended 31 December 2024 Church Committee Reports Carstsirs Kirk SessioD meets most months. to give considerdtion to a4)ects of wolP and service withl'n the chunh and community and the busine&s of the Church. We give supp)rt and assistan¢e to the MiDistrr with ChuTch setvices, the continued support to Committ and group4 ¢ncouTagmi¢nt to new initiativ¢s and give opport4miti¢s for fellowship and worship withm the parish. Scssion Committees m¢¢t and report monthly- Worship and Education including Pastoral. Mission and Nuth in[pOrating sla1 & Funthaisin& Data Protertii)n. Saf¢guardll]& Knit and Natter, The Guild. Resources incorp)rating Stewardship. Financ4 Property and Publicity. alld Youth including Girls. and Boy5, Brigade. Worship and Education: This is fé summw of18st year's (2024) activities the group participated ifL Members of the group continue to vlrite a prayer f8 and Tec¢)rd a short monthly reflection to be posted on Fabook and the church website. Two members of th¢ group expres%d a desire to do pastoral visits. This is now ongoing under the guidance and direction of the minister. Worship services were led by members of the group on 8 IKea8ions including Gwd Friday, to allow holiday leave for the minister. It is l*coming more difficult to obtain pulpit supply ministers. To this end in the autumn one of the group cornplcted the WoT3hip Lkn course nu) by the Prasbytcry. There have DOW be¢n 5 ptaise llight services every 3 on communion Sunday. Th¢s¢ have proved tKypular and seern to be enjoyed by all. A dcdicatcd cmail was set up for anyonc wishing to SCI a prdyer TequesL The prnyer time cotttinues weekly on a Tuesday oighL with &7 faithful people cornijjg together to prdy foT the nceds of our Churc OUT familics and OUT worl tn September the conv¢nor Tigned and we have a new convenor. Also in September. a monthly bible sthdy begon in the chUh on the first Tu¢sday afternoon ofthe mondL This seems to be going well and hLs Tegulat attendance of aboul 8. We have a weekly Notice Sheet vknich gives inforftnation on weekly and bighligbts special events which are being held in the church. Projection and sound are ongoitig each weeL coordinated and staffed by Mem1 of the wup. Befo Christmas we had an upgrade to the systern. to fix some minor glitches. alld are hopeful this will be all that is required for some time. We are to the Kirk Session for their cooperdts.on in releasing funds to facilitate this. Mission and Nurture: Mission and held monthly meetings througbout 2024. The group of appro%. 9 members took f¢5ponsibility for decorating the ¢hurch for Easter, Chtistiall Aid we¢L HarvesL Remembrnllce and Christmas. This year we had a Christmas Tree Festival supported by all cburch grow>s. These displays were enjoycd by all wbo vi51ted the church. In particular. the Remcmbrdnce displays drew positive feedback on social medi&
Carstairs Parish Church of Scotland Trnstees, Anllual Report (conL) Year ended 31 December 2024 Mission and Nurture also organised ChrtIan Aid week iDchMh"ng a door to door LX)Ilection 9nd a 1ch which raised a lotsl of£i.840.44. The group also OTganised the annual 5hoely)x appeal in October I Noveu)ber T&ultiug approxijnately 75 boxcs IKiDg scnt off to thc Sat)]llrAtan's Put3e. The wup a15Q Of8anisd CotTc¢ and Cbat io tRUrag¢ fellowship each Ftiday dwillg July and AugLLSt which was enjoyed by all who artellded. P)p]C who wC t always rcgular churth goers so we were delighted that they came. This was extrleI to monthty soup and sandwich kllKhes in and NovembeT. LurKhes will also held in January and Febnwy. The group orgallts a Beetle 1ve in conjullction with the Boys Brigade d&8igneJ th bring families together in an inf(xynal evening. Mi&sion and Nurth held many fundraising projects thmllgbout the year including a Sponsored Walk in June wbich raised £736. The5, had a Spring Fayre in April and a CEistmaS Fayre in Novembcr which boostcd fund8 by over £2.(MY). Thcre was aL80 a 'smartie bjbe challenge. runti1 from September DecentheT. The group have worked bard and hav¢ bad a successfid yeaT. Resour¢es Committee.. Th¢ Resou¢$ Committee: consisting of 6 people. are responsibl¢ for the maintenance of cburch prortieS, overseeing church fjnances, liaising wtth the Kirk Session and other comnllt1e regarding stewathp and one of the group coordinates some uspccts of publicity. Both thc churcb and n)ansc contÈnw to iK ID a good statc ofrepair with only ¢1 Icquircd. Any rcpairs wuirul are deali with ab th¢y atise. Healing of the chUb buildtng ntinUeS io be our biggesi cost. Finallce Together with the trwurer. the group report regularly to the Kk Stssion the financi position of the cInch. The ne for additK)nal fu]Mts was highlighted in these reports and consequently additional fimdraising events were organised by èdission and NurtUTe. Following the Financial Report ai the AGM, several people decided to giv¢ their offeting by standing OTthr or Free Will Offering and sorne adth'tionaj Gift.4id fotrns wwe ¢omplct¢d Tr annual Gift Wc¢k was orgarnsal athl held in SeptemFw rdising £1.795. Strwards'hi Thc St£waTdship themc for the start of 2024 vrds 'Tim¢'. The Resources Group organised three 'Quiet Spaces, based around the Psalms which gave those who attended time with GIKi. oprtUnIty for 'Tirlle with Others. came in various fomis frorn re8T weekly groups and events such as the Beetle Drive. The gr()up met with the owards the end of the yeat to ¢onsider tbe way fonvard fr*r Stewardship 2nd the theme o 'Bridging' agree& Grou have been introduced to the theme and qeStiOnnaireS completed by the elders and congregation to nsider where bridging is required within the church. our community and going forward withi.n our Presb)tery Mission Plan Cluster. Thc wccldy noticc shcct. Fac¢bl church wtbsite and the lo] AcwspatKr atc our main WdVS vfsll(In church ncws. An FAst¢r flycr and Cbristnjas card ptOVKlo] dctails of 5EKcial services ld evellls and w¢r¢ deliveied to all bv thc elders.
Carstairs Parisb Church of Scotland Trustees, Annual Report (eonL) Year ended 31 December 2024 Church Grou8 Knit 2nd Natter: The group now meet on aIrnt ¢w Monday ov¢r th¢ ycar, with the ¢Kc¢ptioD ofE&ster M(daY and the weeks of Chri$thw and New Year. During the past y¢ar the tnembers decid1 to continue to meet in the Commwiity C¢ntr¢ and not decattt to thc Churcb in April. This ckK)ic¢ was rnade to support the Cotrnty Ccntrc as it figbts to stay opcn. Knit and Natter liaisoj with the Mission and Nurture Conmiittee this ycar by knittmg E18teT lambs for disrribution to all Ial primary childr¢n. The grP also took part in the Church (Thristnw TTee Festival by knitting miniaturv st(Kkin and ange& for the dw)laytrees and creating items forthe annval table-top sala This year the ladjes shared th¢ir love further afield by activdy SUPPLYtiDg tbe CTosweach VisitOTS' Centre at Perth Prison. Two large bags of hand knitted i*rns for th¢ young Yisitors. rdDgiDg fiY)m hats to children's jum[S, were delivered in the Autumn. The ladies unanimously agreed to give further support to this Crossreach proje¢t. During 2024 the up donated to the following charities: _ caaIrS Parish Church. Clydesdale Parkinson Group. Kit for Kith and the clydeIe Food Bank. Foodbank: The Clyd&sdale F(KJd Bank continues to be sllpwtul over the year by C8rstsiTS ChuTCh. EldeT, ig a comrnitted volunteer with the eh8rity and ccx)rdinates our monthly donations of both goods and Tnoney Ir) th¢ Carlukc headquarters. Our October Harvest Fegtival provided alled boost for thc fd bank which constsntly findg itgelf ID great dernand over the Cl)th&dalc arcu. Support also givcn fro th¢ Knit and N2tter group. The Guild and The GiTls' Brigad¢ ov¢r the year. Flower Cglendar: Our at)nuai flowcr calcndar is fully supportryj by both wngrcgation and community donauons whith providcs b¢auti1 blwtns to grace th¢ b<U)Llu4 eath weeL Pastoral cattr outrcach continues be expr by our weekly flower delivery within the Parish to those who havc be b¢[v{Xl ill or it] nced of lu ort. v.ie F Sunday Services with the District Eld wcr Collvenors arrange the dcRiveries lollowing donation5. rdinats the calendar with the floral or m(x)etary The Guild: carst&1 and Catstsirs JUn(ti{ Guild meet on the Second and Fourth Wedn&%day each month from Octther to Mar¢h in Carstairs Community Centre at 1.30pm. From JarnarytO Marcl we h] speakers from the Clydesdale Fo(thank. Glasgow Street Pastors ur Cjuild National scetary wbo spoke about Malawi and a spther from Crossreach. AfteT our rossre2eh meett"ng. Guild. and Knit and Natter ladies knitted varlous items for ehildren and these were sent io Perth Prlson. We attended the World fknyof Prayer in Forth St Paul's ChUh and fmished our Session with our AGM which wlq followed by 2 lovely Aftemwn Te& We stsrted new Sl0n in October with our Ded1on Ser%ice in Carstairs Church. Ow fiTht eeting was a 'get to know me, time when rnembers gave tbe stt)ry bebind their name. Thss was thoroughly cnjoyed by those presenL Py6
Carstairs Parish Church of Scotlaod Trnstees, Annual Report (eonL) Year ended 31 December 2024 We continued with speakeTS from Glasgow Street Pastors. Bibles for Bairns fr(rn the Scottish Bible Society and Ch01ale HVen which Vfds one of our projects. Membets ljoYed a delicious ChTiStmas knch in DeceTnheT. During our last session we had thrc¢ tnembcrs wkn joina Evcryonc is welc4)f¢ to our mcctings. 1st Carstairs lY&' Brigade: 1st Carstairs Buyb Bri¥<id¢ tnceL every Thtsday from Septemlw to March. We deliver a variety of themes to go towatits the boys. achievements. &)me nights can be challenn Wc have supportcd a boy from 4th Carluke to achieve his Kg8' badge Nvhich helps us too with additional le&ders. One of the l¢aders wem to Afri(x for a monthwith the Boys. Brigade v4hich w&8 a woTrlerful experience. We arranged for the boy3 to go to the Io(21 panto to see Jack and the BcanstaIk. Mission and Nurture arranged a Beetle 1ve to bond witb the church and GB and knth orgaoisations benefited from the fundraiser. A Chh memb¢T did a findraiserto support GB and BB which we are thankful for. We did a Cbristmas card d¢livcry service this ve8r and we were grateful to tk Ial sbops for their support. A fatheT taught the Junior Boys how to make Christmas trees ftDm pallets and the Anchors Boys made the stsrs for the tr. These were displayed outsith the cburch as E•rt of the chuTch Christsnas Tree Festiv. The Junior section have been invited to join 4th C2rlL&e Boys. Brigle at a w at Millport in ma. Three of the lÈxders are going to support the boy5 and w¢ ar¢ goiDg to th) fundraising to try a1 sub5idise the trip. SOTnething to look forward to in 2025. We are grateful for our monthly visit from our cbapla various spiritual talks with i11tratIOnS so th¢ bsJ)s un as deliveted 1st Cantairs Girls, Brig•de- We CYTrcllily haye 29 gitls- 10 ExploTcrs, 10 Jutjiors aDd 9 Brigade 3 Conumssioned Officers and 3 lead¥is. We meet on a Thurthy from 6.30 10 8.00pm m Catstaws Community Centre from S¢ptentheT to March. We are thrilled to mati]n hi8b eDrobnent nUrnbe vlith an in¢tease in our Explorers section thi's year. Athlitt"onally, we have welcomed new memiws froTn Carnwath and Carstairs Jwiction. Notabty. our Brigader s¢ctioD b&$ retsinoj gTrrls who have been with the company smce PrIM l. a testament to thetr dedication and the sense Df eon]rnunity. Our S6 member a¢tively supports the younger gtrls. enrichxng their expenence. l£adership numbers is our biggest challenge &8 we c)nly have 2 comrnissioned officers attcnding evcry week. While wc havc managed to run every so far. addressing this elJAllenge is CTucial for our long-term SSta]Dabl11ty. We are dceply gratcl t or their (Trngoing sUPWrt. uable in connecting thc gtrls and leadcts to their spititual ance een Inva bad¥eworL ge7
Carstairs Parish Chureb of Scotland Trustees, Annual Report (conL) Year ended 31 December 2024 This term's focus has been on celebration4 starting with self-th"scovery and community aPprlatt"On and the girls have enjoyed learning new garnes. fostering teamwork and leadeT5hip skn.lls and Collecting f(K>d for our local foodbank. Higbh'ghts have been the Harvest celebratio Cl]risttnas Nativity Play and Christillgle Service. For the first tlme all the girls participated in the Church's nativity play which e1Ved glowing feedback. Reseryes Policy It is the Trustees policy to hold approxiTnately three months nornd experted expenditure. plus such reserves for fabric expenditure as would allow for uneXpted medium sized repairs or replacements. At the year end the Churcb held UnT&strict¢d fimds of £100.918 of wbich £15.865 had been desIated for frabric and £689 for IT. The remaining balance of £84,364 represents about sixteen rnonths expenditure- and the Trustees are satisfied that sU1¢1¢Dt reservts are available bearing in mind the large sum desigDated for fabric which ¢ould be redesigoated Financial Review The main source of our General thcome is from weeklylmonthly off]ngS. These show a slight decrease from 2023. Fundraising activities have again been a welcome supplement to our illCOTne rdising £5:163 with Sunday Teas and the Christm&8 FayTe raising the mosL On the G¢neral Expenditure sid4 Giving to Grow and heating continue to be our highest outlays. The heating cost Incre from £4.663 to £10226 w&8 the to our electricity tariff almost doubling from the previous year. Our total income is £57,517 (2023 - £66.709). Our totsl expenditure is £59.794 (2023 - £58.872). This gives us a deficit of £2277 (2023- suTplus £7.837) for the year. Risk Managemellt Our main risks are &n ageing ¢ongregatton and &IiDing nrnb which could lead to a f8]l in offerings. We hold a ycarly Gift Week mainly for those who don'i attend church to contribute, at the same time w¢ ask people to rcview their giving. We also try to encournge members to give by standing order and we hold regular fundraising events. Th¢ Kid( sl0n is always W0]ng to increas¢ dollations and IkIllg to increase the life of the COngretion.
Carslairs Parish Church of Scotland Trustees, Annual Report (conL) Year ended 31 December 2024 ststemtnt of Trnstees. R11111 accordanr£ wilh applicabl¢ law and United Killgdorn A¢wwJiing st(bIdS (United Kingdom GeD¢rally Accept Accounting P¢1¢¢). The law applicable to clwitieg in Swdaod rwiires the cknity trastees to preiwe fllwiciai #atrments for ¢ach year whith show a true aTxJ fair view of the slale of affairs of the chxrity of tbe itie4)me snd expenditure ofthe chaTity foT that perio(L In preparing the fuwi¢iai sfa*menW th¢ trustees are rquired to.. • S¢l¢ct suitabk aunting policics aNI then apply them consistentl, • Ubserve the methlxl and prtnciples in the applicabk CIHnti&s SORP. • Make judgements and estima that are Teasottable and prndenL • State whether applioble act17g standaTds and statemeDrs of recom pra¢ti¢e b3ve been followe(L subject to any departur disc14Jsal and explained in the financial statcmcnts. • Ptcparc th¥ f]n#n¢ial sthternellts on the going concern bgsis ir is itsappropriatr to prm¢ thai the charity will continue in oFThtional existence. The trustees are reSnSIle forkeeping &deqlle records that are sufficia)t to slK)w and explain the tharity's translI0n5 and di.sclose with reas(>nable accurdcy at any time the financial position of the charity and to enable them to ersure that the fmanC1 ststernents comply with the Charities and Trustee Inyestsment (Scotland) Act 25 and the Cknties Accounts (Scotland) Regulations 2006 (&$ amended). Try are also responsiblc for safcguardiDg th¢ awts ofthe cban'ty and henLr foT taking Tonable step5 for tbc prevention and detec of fraud aThl other irre8ulaTiti&8. The trustees are responsil)le forthB maintenanct aT¥I Inte of charity atKI finawial infornlation on the congregation's website. Legislation in the UT]iteAI Kingd(xn governing the PTeparatK)n and dis8eTninatiOD of the financial stsiements may differ from legislation in otheriwisdietio Approv¢d by the Tnt¢¢S and signed orl their behalf. Session Clerk Date i¥4q
Independent Eiaminer's Report To the Trnstees of Carstairs Parish Church of Scolland I rep)rt on the accounts of the charAty for the year etthA 31. Dernb. 21Y24 which are t out C pages llto21. Respective responsibaities of trustees and ex•miDer The charity's trusttts are raswible for preparation of the accounts in acconlaDce with the tem)s of the Charities and Tnth h)vestMt (SLI)tlal) Act 2iJ)5 the Charitie8 ALxounts (Scotland) Re8ulations 2( (as amell). The charity trusiets coL8idtr that the audit wirernent of Regulation 10(1) (d) of the Accounts Regulations does not 4)ply. It is my r¢SnSIbl]ity to &xamine the aUnts as required under section 4411) (c) of the 2(M)5 Act and to state whether partiadar rnatte have come to my attentioTL Bath ofindyndent examlner's statement My exatnination is led out in accordan with Regulation I l of thc awities A¢Lvunts (Scotland) ReguiatioD8 2(M)6 (as arnendd). An eK8min8tiOn includes a review of the aLYounting record8 kept by tk charity and a comparison of the aco)unts Pental with those record& It includes considerdtion of any unusual items or disclosityes in the accoun1& and seeks explanations from the tswtees concemitig any &ch rnatters. The procedures undertaken do provide all the evidthee that wth]Id be required in an audil gnd cotwe1Y I do not exprn an audit opinion on the view vell by the alxowits. Ind¢pend¢nt exwhlnerfi #atement In tk course of my exattiinioffj tm) Matter come to my attthtion: which gives me reasonable cause to believe that in any ma*rial reSt the requirements: to keep &coullting rttor& in aeeordance with Section 44<1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts RelationS, and to prepare account5 which accoTd with thc a¢¢ovntin8 records and comply with ReItiOn 8 of the 2(Ki6 Aco)unts RegulatK)ns have not been mel or 2. to which. in my qliDio attention should be drawn it) order to eDable a Proper UDderstandin8 of the counts to bc rcadK on)son Addre&4: 13 Elope Stred. MLI17NL Date.. 141os.lioif. PaF 10
Carstairs Parish Chureh of Scotland Statement of Financial Activities Year ended 31 December 2024 Funds Funds Totsl Total 2024 2024 2024 2023 In¢ome and Endowments from: Donations al legacies Aaiviti¢s for Generdting Fut Bank & Deposit interest tnvestment income Grants rcccivable Note 46.737 7254 ]253 1,513 46.737 7254 1253 1513 760 52.356 5.535 929 1259 6.630 Total Income Expenditure on: Raising Funds Clwitable actxvities Governallce costs Othcr payments 231 52,621 600 5.420 59,098 630 59.098 630 Total Ex eDditsre Net Tncomel(E4JeDditure) before galns and losses on investments (2277) (2277) 7.837 Net gaiDsI 00s8) on investments 14et intomeJ(expendithre) 1.482 .482 10,774 TraDsfers between funds Net movement in funds 1.482 .482 10.774 Reconciliation of Funds: Total funds brought fornard 99.436 1.902 IOIJ38 90,564 Totsl funds carried fonvard 1902 102 820 101338 Pa8ell
Carstairs Parish Churck of Scotland Balance Sheet As at 31 Deeembcr 2024 Totsl FuHds 2011 2024 2024 Note Fiied Assets Investments 6.833 Units in Churcb of Scotland Growth FUJKI @ £6.38 Tothl investments 12 43 43595 43,595 39,836 Cent assets Clsh at bank and in hand 45.038 1.902 46.940 49.833 Church of Swtlartd Deposit Fund 12 12 Totsl Curreut Assets 57.953 59,855 62,102 Current liabilities Ac(Tued charges 630 630 600 Net Cwrrent A&sets 57 Net Assets 13 Tht ftsnds of th¢ charity: Unrestrirted fvnds Designated rr Fund DeSIated falxic fid Ge1 fund 15 689 15,865 689 15.721 100,918 99,436 Restrlcted lunds Building project 15 TotAI fund$ The accounts were approved bythe Kirk Session and Financial Board ott ..111.y.3.ItisL P¥12
Carstsirs Parish Chureh of Scotland Iyotes to the Accounts ear ended 31 December 2024 for the l. AccouDting policies Accounting ¢onventioD The financial statements have been prepared in accordancc with Accounting and Reporting by Charities.. Ststeroent of Recommende41 Practice applicablc to clwities parIng th¢iT accounts in a¢¢ordan¢e with the Financial RertIng Standards applicable in the UK and Republic of Ireland (FRS 102) effective from l January 2019. the Cbaritses and Trustee Investment (Scotland) Act 2005. the ChaTitics accoullts (Scotland) Regulatiou5 2006 (as aelld¢d) and the Gell1 Assembly's Regulations anent Congregational Finance. Fund accountlng Funds are classthed as restticted futKLs. en(k)wment fuD(ts or unrestricted fiJnd4 defined &8 follows.. RestTiCted fimds are funds subject to specific requiretnents as to their use which may be declared by the donor or with their authority or created thmugh legal proce. but still within the wider obje¢tiv¢s of the charity. Unrestricted fund8 are expendable at the discretion of the ttustees in furtherance of the objects of the clwity. If parts of the unrestricted Sjnds are earn)thed at the discretion of the tTU5tees for a particular putpose. they are designated &s a separate fim(L This designation an adMlve purpose only and does not legally restrict the tr, discretion to apply the fund. Income All income is recognis¢d in tbe Ststement of Financial Activities once the clwity has entitlement to the fimds, it is probabl¢ that the in¢om¢ will be Teceived and the amount w b¢ meosurtd lIablY. Interest receivable Interest on funds held on dqM)sit is illcluded when receivable and the amount can be measured reliably by the ctthrity; this is norn)ally wy)tt notifi10 of the intert8t paid orpayable by the Bank. Expenditure Liabilities are recogjised as expendityre as soon as there is a legal or constiltIve obligatxon committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settl¢Tnent and the amount of the obligdtson can be rnured reliably. Expenditure is accounted for on an accruals basis and has been classified Und headings that aggregate all cost related to the category. Where costs cannot be direcdy attributed to patticular hthlitigs they have been allted to activities on a basis consistent with the use of resourtts. Tangible red assets The church has the Tight to occupy and use for its charitable objects cetsin tangible fixed assets, including the Church and manse. vested in th¢ Church of S¢otl2nd General TTtTStces. No consideration is payable for the use of these asse Expendibjre incurred in the rcpair and maintenance of these assets is charged as resouwes expellded in thc Statement of Financial Activities in the period in which thc liability arises. All tangible assets costing iti exc of £5(K) having a value to the chaTity greater one year, other than those acquired for specifi¢ puTp05cs. are Capitald. Depreciatton OD 3 straight-line basis to write off th¢ cost or initial value. less resiththl value. of taDgible fixed awts OV¢T their estimatyj usefid liv&s: Flxturcs and fittings: Five ycats Page 13
Carstairs Parish Church of Scodand Notes to the Accounts ear ended 31 De<ember 2024 for tbe Taxation CarstaiTS Parish Church of Scotland is recognised as a charity for the pOSe8 of applicable tsxation legislation and is therefore not subject to taxation oll its clwitsble activitLes. The charity is Dot registcred for VAT aDd resources expended therefore include illecoverable VAT. The charity h&5 been able to claim VAT Teli¢f on the costs of refurbishing th¢ ¢hurch and these costs ar¢ shown net of VAT in the Statement of Financial Activities. Investments Investm¢nts are shown at market value at th¢ BalanLX Sheet dats. 2. DonatloDS and leg%cies Unrestrirted RestricteAI 2024 Funds 2023 FWO Scheme (non Gift Aid) FWO Scheme (Gift Aid) Standing Order (non Gift Aid) Standing Ordcr (Gift Aid) Tax Te¢oveml on Gifi Aid donations Ordinary offerings (OpeD Plate) Other offering& donation4 etc Appeals Fun¢rals Giving Week 4204 6.057 2.180 19250 7J04 2.366 2,081 4.204 6,057 2.180 19,250 7.304 2.366 2.081 3,763 7.452 2,060 19.210 10,456 2,158 3,106 1.007 1,100 1.5(M) 1,500 3. Activities for Generating Fund8 UDre5trict Restricted 2024 Funds Funds 2,091 1.146 961 2J20 736 2023 Linked Expense Recovery Christm&s Fayre Spiing Fayre Te8lCoffee etc. Sponsored Walk Easter Lunch Burns Night Treasure Hunt Christhw Lunch Concert 2,091 1.146 961 2.320 736 3,359 1.167 169 520 185 96 39 Page 14
Carstairs Parish Church of Scotland Notes to the Accounts ear ended 31 December 2024 for the 4. Investment income UnT¢5tricted R&8trict¢d 2024 Funds 2023 Deposit Fund Church of Scotland- interest Bank interest 1,513 1,513 1,259 929 5. Grants receivable Unffstsicted Restrid¢d 2024 Funds Funds 7fA) 2023 LPWS 760 National Heritage 7fAI 760 6. Cost of genernting funds Unrestricted Restticied 2024 Funds Funds 2023 Offering envelopeg & Christhw canls 66 231 Page 15
Carstsirs P2fAsh Church of Scotland Notes to the Accounts ear ended 31 December 2024 for the 7. Cost of tharitable activities Unrestricted Restricted 2024 Funds Funds 26.006 175 195 1,462 3,725 70 310 140 150 2023 Giving to GTOW Organ Tuner Hardship fund AV System Church & Mimse Repairs ChTiStiall Aid tAch Sunday Tea Costs Fundming Costs Lent Lunches M Gibson Pulpit 26,006 175 195 1,462 3,725 70 310 140 150 25,620 335 310 1,966 140 389 429 360 800 786 552 650 4,895 2,714 4,663 2.076 2.920 223 1,007 890 505 258 5279 .050 10,226 2,158 890 505 258 5,279 ,050 10,226 2.158 2,966 99 Trdvelling Expenses Pulpit Supply Other sta1ng costs Fabric Repairs and Maintenance Heat and Light Insurance Rent and Rates Prinlin& Stationery and Postsge Appeals Outreach Other Exse& 334 334 8. Governance costs Unrestricted Restricted 2024 FuniL8 Funds 2023 Independent Examiner's Fees 630 630 600 9. Other payments Unrestricted R&stri¢ted 2024 Fun(ts Fun(L8 2023 Building Renovation costs Page 16
Cantairs Parisb Church of Scotland ote5 to tbe Accounts ear ended 31 December 2024 for Ihe 10. StAff Costs ttumber8 2024 2023 Wag&% Social Sccurity Costs Tolaj 5279 4,895 The averdge number of employees dunng the year, c81culad on the bas of headcoi]nL vrns as follows: 2024 Number 2023 Nwnber Suppjrt staff No employee had an annual remuneration of £60.(WJOpff amiunL All Church of Seoiland congTegations COTJtribute to the N2tional Stid Fund which bears the cost of all ministers. stipends and ernployer's contributions for national iTL%urance. pension and housing and loan fund. Ministers. stipends are paid in accordan¢e with the national stipend scale. which is relataj to )'ears of sumce. For the year under review the minimum stipend vms £31,642 and the maxitnum stipend (&fter 5 years) was £38,884. I l. Trustees Non¢ of the rKcived any UlleTtion OT bL¢fits from the clwity during the year or the Donations from Trustees. Durlng the year a total of£1 1,4fA) donated to congregatson by TnLqts. The Mmis¢r. eceived reimbursement of expenses foT travel and tekphone cosL8 urjng eycaiw ich amount to £1,132. tn additio CouncÈl Tax of £2,966 was paid for the manse for the year. 12. Investments Market Value at JI Decemb¢r 2023 Unrealised gal00&%) on InVents Market Value at 31 Decemkn 2024 39.836 59 Jnveslments at ¢itst The following investments are hekL. 6.833 Units in Church of Scotland Growth FuThl @ £6.38 Pa17
Carstairs Parish Church of Scotland Notes to the Accounts ear ended 31 December 2024 for the 13. ADalysis of Det assets between Total Investsnents Current assets Current liabih'ti 43.595 57,953 630 43.595 59.855 630 Net assets at 31 Deeember 2024 102 820 CompaTativ¢ of net ets between fill. Unrestricted Restricted Total tnvestmgDts Cutrent assets Current liabiliti&s 39.836 60200 6(Ml 39,836 62.102 600 I.2 Net &S5ets at 31 Decanber 2023 101338 14. Volnnteers In commoj) with all congatiOnS the Cburch of Scotland th¢ congregation benefits from the contribution made by volunteer5 who give tbeir time and talents willingly for the benefit of the chub. The are&s of COngretional life which rely ou the collttibution of volunteers are many and vaTied and mucb of tb¢ activity would be Urle to continue were it not for the commitrnent shown. Page 18
Carstairs Parish Church of Scodand Notes to the Accounts ear ended 31 December 2024 for the 15. Movement in ndS At 01.01.24 At 31.12.24 Unrestricted funds Designated Fabric Fund Designated tr Fund General Fund 15.721 689 83.026 1.194 (1.050) 15,865 689 84,364 60.082 (58.744) Restrlcted funds Church of Scotland General Tn]stees Building project Total funds 61 102 820 Compardtive for movemenl in fi]n(Lg At 01.01.23 Jno)me EXpdIte TTan5fers At 31.12.23 Unrestricted funds Dcsignated Fabric Fund DesigtEated IT Fund General Fund 13.571 689 75.843 (2.714) 421K) 15.721 689 83,026 68.982 (50,738) {11,061} Restricted funds Church of Scotland Genernl Trustees Building project 461 Total funds 101338 Purposes of Desigttated Fun(L% Fabric Fund rr Fund The Tntstees have set &sid¢ fimd5 for the maintenance of the Church pn)p¢ty. This is reqlled to allow for the proper provision of IT resources to the mintster. Purposes of Restrirted Funds The Consolidated Fabric Fund (Revenue) held by the General Tn is to be ed for the maintenance of Car3tsirs Manse and Carsfairs Parish Church. The Consolidated Fabric Fund (capital) held by the General Tn]stees is to be used foi the internal renovation of Car5tairs Parash Cbur¢h. Th¢ Building Project is for the renovation of ca]r5 Parisb ChurcEL Pagc 19
Carstairs Parish Church of Scolland Notes to the Accounts ear ended 31 December 2024 for the 16. Collection for third parties 2024 2023 Christian Aid Erskine Hospltal Clydesdale Food Bank Poppy Scotland Kello Hospitsl Lady Homc Hospitsl Open DooTS Turkey Appeal Morocco/Syrxa Appcal St Andrews Hospi¢e 1.840 1,760 190 60 140 135 135 50 656 351 205 Page 20
Carstsirs Parish Church of Scotland endix to the Accounts ear ended 31 December 2024 for the Fund$ held on belthlf of the Con£r¢g*tKln by The Chllreh of Seot]and General Trnstees 2024 2023 Revenue Account Opening balance Interest for year Rent [cIV 17.148 843 16,604 569 17,991 17,173 I£&s: Expenditure Administration Costs Insurance Transfer to Congregation- property c(Ksts 13 25 Closing balance 148 Capital account Opening balance Less: Transfer to conggatIon- prOty costs Page21