The Church of Scotland

New St Andrew’s Parish Church, Coatbridge

Trustees’ Annual Report

and Accounts

Year ended 31 December 2010

Congregation No: 171097

Scottish Charity No: SC 013521

Registered Charity Name: Coatbridge New St Andrew’s Parish Church of Scotland

The Stated Annual Meeting of the Congregation

will follow the 11am Service on Sunday 20 March 2011

Trustees’ Annual Report

Year ended 31 December 2010

The trustees present the annual report and accounts for the Coatbridge New St Andrew’s Parish Church of Scotland for the year ended 31 December 2010.

Reference and Administrative Information

Charity Name: Coatbridge New St Andrew’s Parish Church of Scotland

Charity Registration Number: SC013521

Congregation Reference No: 171097

Contact Address: 3 Manor Drive

Coatbridge

ML5 1RR

Trustees

Kirk Session
Rev Fiona Nicolson	Mary Graham	Irene Milligan
Stewart Alston	Jean Grant	Jim Murray
David Ardrey	Nessie Hall	Jack Neill
John Armour	Tom Hall	Anne Owens
Morag Baxter	Jean Harrold	Alex Palmer
Sandra Burns	Helen Hay	Andrew Paterson
Mary Cairns	Willie Hunter	Jim Paterson
Isabel Campbell	George Imrie	Pat Price
Russell Cartwright	Jan Johnston	Gavin Rankin
Sarah Cartwright	Sam Johnston	Jean Reid
Anne Clemenson	Moira Kyle	Jessie Rock
Ann Collinson	John Llewellyn	Elizabeth Russell
Alexis Crichton	Ann Loudon	Bill Russell
Douglas Crichton	Fiona Marwick	Ian Seymour
Bill Duncan	Robin Marwick	Iain Sinclair
Dorothy Dunlop	Joyce McClelland	Jim Smith
Jim Elliot	Jean Macdonald	Matt Sprott
Les English	George McCall	Marion Stone
Jenny Ferguson	Moira McCall	Arthur Thom
Tom Ferguson	Janie McDonald	Hugh Thomson
Alex Ferrier (until 6/8/10)	Archie McDougall	Sandra Thomson
Sam Finnigan	Jim McGuire	Anna Tweedie
Sheena Finnigan	Alex McKee (until 8/12/10)	Alan Walker
Ann Garry	Hugh McKee	John Williamson
Barbara Goldie	Jillian McKee	Colin Wotherspoon
David Goldie (until 24/1/2010)	John Mackenzie
Alf Gordon	Nan McMath

Congregational Board
May Ardrey **	Tom Gillespie	David McKirdy (Deacon)
Jane Armour **	David Grant	Gordon McRae
David Barn *	Joan Hamilton **	Christine Nelson
Ian Brown	Nan James	May Paton
Irene Callum	Anne Kennedy *	Margaret Rolls
Carol Campbell	Elizabeth Llewellyn *	Margaret Scott
Scott Cornfield	Jim MacInnes	Janice Seymour
William Craig *	Ian McClelland	Ian Tennant
Jim Elder	Christine McCrone	Senga Weir *
David Frame	Anne McDougall	James White ***
Emma Garvie **	Stuart McDougall	Margaret White ** ***
Georgia Gillespie	Susan McDougall **
* until 21/3/10	** from 21/3/10	*** until 30/11/10

Principal Office-bearers

Minister: Rev Fiona Nicolson

Session Clerk: John Williamson

Deputy Session Clerk: Dorothy Dunlop

Clerk to the Board: Matthew Sprott

Church Treasurer: Hugh McKee

Property Convener: Robin Marwick

Independent Examiner

Mrs Audrey Wolfson CA

Cahill Jack Associates

91 Alexander Street

Airdrie

ML6 0BD

Bankers

Royal Bank of Scotland plc

80 Main Street

Coatbridge

ML5 3DZ

Trustees’ Annual Report

Year ended 31 December 2010

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Church of Scotland Model Deed of Constitution.

Recruitment and Appointment of Trustees

Members of the Kirk Session and the Congregational Board are the charity’s trustees. The Kirk Session members are the 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 a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.

Under the terms of the Model Deed of Constitution and the Basis of Union that led to the formation of the charity, the Congregational Board comprises up to 40 elders appointed by the Kirk Session and up to 32 members elected by the congregation with the number of elected members never to exceed the number of elders. Members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting or co-opted between Stated Annual Meetings and confirmed at the next Stated Annual Meeting. Board Members serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting if they wish to remain on the Congregational Board.

The Kirk Session appoints the Session Clerk. The Clerk to the Congregational Board and the Treasurer are elected by the Congregational Board.

Organisational Structure

The Kirk Session which has five scheduled meetings per year is responsible for spiritual affairs within the church and in the parish. The Kirk Session appoints appropriate committees from time to time which carry out specific activities, for example, oversight of the uniformed organisations.

The Congregational Board is chaired by the minister and meets five times in a year. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate.

Kirk Session elders visit and, along with the Minister, support the members of the congregation particularly in times of need.

Objectives and Activities

Coatbridge New St Andrew’s Parish Church of Scotland is a congregation within the Church of Scotland. The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists 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 of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

Achievements and Performance

Worship

The church is well attended with a good spread of age groups although a fair number could be classed as older. Regular worship takes place on Sunday mornings at 11am with a fairly traditional format. There is a large Sunday School which attends for part of the service and then goes out to do its own activities. This means that the first part of the service is more geared to youngsters but is well received by young and old alike. The service generally lasts about an hour with the main diet of worship and praise coming from the CH4 hymnbook. We have purchased a Christian Copyright Licence which does allow us to use praise from alternative hymnbooks and this is generally well received. We follow the Christian Year and have special Sundays for different festivals and themes.

In addition to the weekly Sunday morning service we have evening services at 6.30pm on eight Sundays in the year. Formal communion services are held on the first Sunday of March, June and September and on the last Sunday in November with informal communions being held following the 11am service on one Sunday of some other months.

Services are held at other times, sometimes in conjunction with other Church of Scotland congregations and sometimes with churches of other faiths.

Organisations

The Sunday School and Bible Class meet during the 11am service on every Sunday of the year except during the school summer holidays when a Children’s Club meets. In addition we have Boys’ Brigade, Girls’ Brigade and Guide companies who play a full part in our congregation. The Kirk Session takes its responsibilities for the safety of children seriously. All adults working with children must be approved through their uniformed organisation or the church with an elder operating as the Safeguarding Co-ordinator. The uniformed youth organisations parade to the church on several occasions in the year with the children and adult leaders playing a significant part in the worship on these days.

Our adult organisations are the Choir, the Guild, the Men’s Club, the Thursday Club and the Bible Study Group.

All of the youth and adult organisations maintain links with the Kirk Session through liaison elders.

Support for the Community and for other Charities

Our halls are used heavily during the week and often provide the venue for coffee mornings and other social events at the weekend. These events are generally for church related organisations but in addition facilities are provided for various other organisations including the Royal National Lifeboat Institution, Macmillan Nurses and Rotary. We are also pleased to provide facilities for Alcoholics Anonymous (four sessions each week), Club Net - a mental health support group (one session per week) and the local committee of Scottish Churches Housing Action (monthly meetings).

Through the involvement of members as volunteer workers the Congregation supports the work of Helping Hands which is an organisation providing assistance for those in the community who are homeless or otherwise disadvantaged.

The charity through 2010 raised funds for a number of other charities (per note 14).

Statistics

The adult membership of the Church reduced from 806 to 787 during 2010 (847 to 806 during 2009).

Seventeen individuals including four adults were baptised in the congregation in 2010 (seventeen in 2009 including one adult).

Seven weddings were held in the church building during 2010 (six in 2009).

Sixty funerals of members and parishioners were conducted by the Minister in 2010 (fifty-five in 2009).

Summary

The church is a healthy, happy and well balanced one with lots of potential for the future.

Fabric Review

The charity aims to keep its buildings in good order and has done so over a period of years through a programme of renewal.

Much of the regular work is completed by a work squad of volunteer members of the Church thanks to whose efforts much potential fabric expense has been saved.

Since the union of the congregations in 2008 the properties being maintained have included the church, manse and halls of the former Coatbridge Clifton congregation. Our approach has been to maintain these buildings secure from the elements whilst we endeavour to sell them. During 2010 the manse and halls of the former Coatbridge Clifton congregation (which were vested with the General Trustees of the Church of Scotland) were sold.

Financial Review

The total funds of the charity reduced during 2010 to £154,358 (2009 £169,316). Despite this reduction the congregation is financially stable. £102,386 of these funds is held as unrestricted designated funds, particularly in the Fabric Fund. The remainder are held in restricted and endowment funds.

Total incoming resources in 2010 were £126,848 compared with £152,801 in 2009.

The principal source of normal income of the congregation is regular giving through weekly freewill offerings and standing orders which in 2010 amounted to £84,049 (2009 £88,245).

The second largest source of normal income in 2010 was tax reclaimed under Gift Aid which amounted to £15,619 (2009 £14,816). We continued to make the Gift Aid Scheme available during 2010 and carried out a major relaunch during the first quarter of 2010.

In 2010 we had fundraising activity with income from this source amounting to £2,050 (2009 £6,439). The activity comprised a range of different events throughout the year, as detailed in Note 4 to the Accounts.

The principal expense for the congregation is the Ministries & Mission payment to the Church of Scotland which was £72,793 in 2010 (2009 £73,219).

Total expenses in 2010 were £145,451 (2009 £142,578). The main areas of movement from 2009 to 2010 were a substantial increase in property costs, cleaning of the organ and a substantial reduction in energy costs.

In 2010 the total combined salaries of the organist, beadle, hall keeper and church cleaner were £7,604 (2009 £7,436).

Reserves Policy

It is the Trustees’ policy to hold minimum reserves (including those held in designated funds) of not less than three months’ normal expenditure which equates to approximately £32,500. In addition the Trustees aim to hold further reserves as follows

• £20,000 for major remedial property work should it be required noting that the need for such could arise at any time due to the age of the Church building
• £7,500 for major remedial work to the organ should it be required noting the organ is a pipe organ of significant age
• £40,000 for major redecoration of the Church which is required approximately once every thirty years and which has not occurred since 1988

In total the Trustees’ aim to hold reserves of approximately £100,000 and at 31 December 2010 the charity held unrestricted funds of £102,386 of which £93,561 was designated as Fabric Fund. The vast majority of the surplus or deficit arising in the General Fund in any year is transferred to or drawn from the Fabric Fund which, although designated for fabric purposes, forms the only reserve fund. Full details of designated funds are given in note 13 to the accounts.

In addition the charity held £19,806 in restricted funds and £32,166 in endowment funds at 31 December 2010.

Trustees’ Annual Report (cont)

Year ended 31 December 2010

Statement of Trustees' Responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• make judgments and estimates that are reasonable and prudent;

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf on 21 February 2011

……………………………………. …………………………………….

John Williamson Dorothy Dunlop

Session Clerk Deputy Session Clerk

Coatbridge New St Andrew’s Parish Church of Scotland

SC 013521

Independent Examiner’s Report to the Trustees of Coatbridge New St Andrew’s Parish Church of Scotland

I report on the accounts of the charity for the year ended 31 December 2010 which are set out on pages 10 to 20.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of The Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements:

· to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

· to prepare accounts which accord with the accounting records and comply with Regulation 8 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.

…………………………….

Audrey Wolfson CA

Cahill Jack Associates

91 Alexander Street

Airdrie

22 February 2011

Statement of Financial Activities
Year ended 31 December 2010	Note	Unrestricted Funds 2010	Restricted Funds 2010	Endowment Funds 2010	Total 2010	Total 2009
		£	£	£	£	£
Incoming Resources
Incoming resources from generated funds
Voluntary income	1	116,498	0	0	116,498	138,199
Activities for generating funds	2	1,373	0	0	1,373	920
Investment income	3	139	1,865	1,853	3,857	4,176
Incoming resources from charitable activities	4	5,120	0	0	5,120	9,506
Other incoming resources		0	0	0	0	0
Total Incoming Resources		123,130	1,865	1,853	126,848	152,801
Resources Expended	5
Costs of generating funds		1,064	0	0	1,064	787
Charitable activities		129,474	14,313	0	143,787	141,458
Governance costs	11	600	0	0	600	333
Total Resources Expended		131,138	14,313	0	145,451	142,578
Net incoming/outgoing resources before transfers		(8,008)	(12,448)	1,853	(18,602)	10,223
Transfers between funds		3,687	(1,834)	(1,853)	0	0
Net incoming/outgoing resources before other recognised gains and losses		(4,321)	(14,281)	0	(18,602)	10,223
Unrealised Gain/(Loss) on revaluation of investments		0	1,515	2,129	3,644	4,083
Net movement in funds		(4,321)	(12,766)	2,129	(14,958)	14,306
Total funds brought forward		106,707	32,572	30,037	169,316	155,010
Total funds carried forward		102,386	19,806	32,166	154,358	169,316

	Balance Sheet
	At 31 December 2010
				2010		2009
			Note
	Fixed Assets
		Tangible Fixed assets	8		0		0
		Investments	9		55,562		51,918
					55,562		51,918
	Current Assets
		Debtors	10	25,119		23,578
		Bank and cash		76,777		98,290
				101,896		121,868
	Creditors
		Falling due within one year	11	3,100		4,470
	Net Current Assets				98,796		117,398
	Net Assets				£ 154,358		£ 169,316
	Unrestricted Funds		13
		General funds		303		495
		Designated funds		102,083		106,212
					102,386		106,707
	Restricted Funds		13		19,806		32,572
	Endowment Funds		13		32,166		30,037
	Total Funds
					£ 154,358		£ 169,316
The accounts were approved by the Kirk Session and Congregational Board on 21 February 2011. Signed for and on behalf of the Kirk Session and Congregational Board on the same date.

……………………………………. …………………………………….

John Williamson Hugh B. McKee

Session Clerk Treasurer

Coatbridge New St Andrew’s Parish Church of Scotland

Accounting Policies

The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.

The charity has adopted the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities (issued February 2005).

Basis of preparation

The accounts have been prepared in accordance with applicable accounting standards and under the historical cost convention, modified to reflect the inclusion of investments at market value, and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006, the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007 and the Statement of Recommended Practice: Accounting and Reporting by Charities (2005).

Funds

Funds are classified as restricted funds, endowment funds or unrestricted funds, defined as follows.

• Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority, or created through legal processes, but still within the wider objects of the charity.
• Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income therefrom is used for the purpose defined in accordance with the objects of the charity.
• Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

Incoming resources

All donations and gifts are included within incoming resources under restricted funds, endowment funds or unrestricted funds according to the terms under which the donation is made and when the amount can be quantified with reasonable certainty. Donations and gifts in kind are brought into the accounts at their market value to the charity.

Resources expended

Expenditure is recognised on an accruals basis as the liability is incurred.

Coatbridge New St Andrew’s Parish Church of Scotland

Accounting Policies (continued)

Tangible fixed assets

The charity has the right to occupy and use for its charitable objects certain tangible fixed assets including the

• Church, halls and manse of Coatbridge New St Andrew’s
• Church building of the former Coatbridge Clifton Church
• retirement home of Mrs Nan Dunn (widow of Rev James F. Dunn) in Hamilton
• retirement home of Rev and Mrs Ian McBain in Baillieston.

All of these properties are vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the period in which the liability arises.

All tangible fixed assets costing in excess of £2,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. The charity held no such assets at any point during the year ended 31 December 2010.

Investments

Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.

Taxation

Coatbridge New St Andrew’s Parish Church of Scotland is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.

The charity is entitled under Section 13(2) of the Charities and Trustee Investment (Scotland) Act 2005 to describe itself as a Scottish Charity.

Notes forming part of the financial statements
for the year ended 31 December 2010
			Unrestricted	Restricted	Endowment
			Funds	Funds	Funds	Total	Total
			2010	2010	2010	2010	2009
			£	£	£	£	£
1	Voluntary income
		WFO Offerings	84,049	0	0	84,049	88,245
		Open Plate	3,220	0	0	3,220	4,759
		Tax recovered on Gift Aid	15,619	0	0	15,619	14,816
		Contributions from Uniformed Organisations (see note 15)	200	0	0	200	100
		Collection Boxes	1,423	0	0	1,423	717
		Donations (see note 16)	1,135	0	0	1,135	17,329
		Organisations’ Income (see note 13)	8,791	0	0	8,791	11,069
		Other	2,061	0	0	2,061	1,164
			116,498	0	0	116,498	138,199
2	Activities for Generating Funds
		Use of Premises	1,373	0	0	1,373	920
			1,373	0	0	1,373	920
3	Investment income
		Bank interest	139	31	0	170	357
		Distributions	0	1,834	1,853	3,687	3,819
			139	1,865	1,853	3,857	4,176
4	Incoming Resources from Charitable Activities
		Weddings and Funerals	3,070	0	0	3,070	3,067
		Summer Fete	897	0	0	897	1,155
		Mad Hatter’s Tea Party	412	0	0	412	0
		Souper Sunday	277	0	0	277	0
		Car Rally	141	0	0	141	0
		Easter Breakfast	112	0	0	112	83
		Christmas Stickers	112	0	0	112	0
		Quiz	99	0	0	99	0
		Sponsored Walk	0	0	0	0	1,487
		Burns Tribute	0	0	0	0	337
		Coffee Afternoon	0	0	0	0	1,764
		Silent Auction	0	0	0	0	1,543
		Other	0	0	0	0	70
			5,120	0	0	5,120	9,506

Notes forming part of the financial statements
for the year ended 31 December 2010
			Unrestricted	Restricted
			Funds	Funds	Total	Total
			2010	2010	2010	2009
			£	£	£	£
5	Analysis of Resources Expended
		Costs of Generating Funds
		Offering Envelopes	833	0	833	787
		Collection Boxes	231	0	231	0
			1,064	0	1,064	787
		Charitable Activities
		Ministries & Mission Allocation	72,793	0	72,793	73,219
		Presbytery Dues	1,660	0	1,660	1,660
		Voluntary Additional Stipend	0	0	0	0
		Employer’s NI on VAS	0	0	0	0
		Minister's Expenses	2,034	0	2,034	1,942
		Ministerial Assistance	720	0	720	720
		Pulpit Supply	0	0	0	50
		Other salary costs	7,604	0	7,604	7,436
		Fabric Repairs & Maintenance	9,808	7,333	17,141	5,514
		Insurance Claim	0	0	0	0
		Manse Council Tax	1,616	0	1,616	1,228
		Insurance	5,901	0	5,901	5,839
		Gas and Electricity	13,103	0	13,103	19,213
		Church Office Expenses	438	0	438	874
		Organ & Music	268	6,980	7,248	464
		CH4 Hymnary	0	0	0	1,050
		Portable Organ	0	0	0	1,219
		Clifton buildings costs	6,436	0	6,436	13,770
		Organisations’ Expenses (see note 13)	6,280	0	6,280	6,678
		Other expenses	813	0	813	582
			129,474	14,313	143,787	141,458
		Governance Costs
		Independent Examiner’s Fee	600	0	600	470
		Reversal of Excess Accrual	0	0	0	(137)
			600