St Catharine's Church Bo'ness
Trustees' Annual Report and Accounts
Year ended 30 September 2025
Reference and administrative information
Charity name St Catharines Episcopal Church: Bo'ness Principal address Roman House, 26 Grange Terrace, Bo'ness, West Lothian, EH51 9DS Charity number SC002083 Trustees at the date Rev'd Amy Jo Philip (Chair from 1 July 2025) of this report and Rev'd Willie Shaw (resigned 30 June 2025) during the year Rev'd Susan Ward Victor Duployen (Treasurer) Elizabeth Cunningham Madelene Hunt Eddie Roberts (retired 24 November 2024) Marilyn Roberts (Appointed 24 November 2024; Lay representative from 9 June 2025) Paddy Callaghan
Jennifer McCunnie (appointed 1 February 2026)
Independent Examiner
Ian A S Lawson
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St Catharine's Church Bo'ness
Report of the Vestry (Trustees' Report) for the year ended 30 September 2025
The trustees are pleased to present their report together with the financial statements and independent examiner’s report for the year to 30 September, 2025
1. Structure, governance and management
The Church is an unincorporated association governed by a Constitution and managed by the Vestry. As a member congregation of the Diocese of Edinburgh in the Scottish Episcopal Church, it is also governed by Canon law of the Scottish Episcopal Church.
The Church is a registered charity and, for the purposes of Charity Law, the members of the Vestry are its Trustees.
Vestry membership
Ex officio members of the Vestry include the Rector, appointed by the Vestry (in consultation with the Bishop of the Diocese). Other Vestry members are elected by the congregation in annual meeting, or failing that may be co-opted by the Vestry. There is no formal induction programme, but ongoing guidance is given to ensure that Vestry members are familiar with the Church’s values and aims; and with their responsibilities as the trustees of a charity.
Administrative structure
The Vestry is responsible for managing and safeguarding the assets of the Church and assisting the Rector in matters affecting the spiritual welfare of the congregation. It is also responsible for looking after the finances of the church, for keeping proper accounting records and ensuring that the annual accounts are prepared in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The Vestry, at its regular meetings, considers any risks facing the Church, particularly in connection with potential changes in operations, and establishes procedures to mitigate risks that are identified. Quinquennial property reviews are carried out to give assurance in relation to property risks.
2. Objectives and activities
The primary charitable purpose of the Church is the advancement of religion and to provide public benefit. The Vestry’s objectives are to advance the mission of the Christian Church, through worship, service, and fellowship. These objectives are met through mission and pastoral activities.
The principal activities of the church are public worship in word, sacrament and prayer; Christian education; charitable work and fund-raising for local, national and international needs; and social meetings.
3. Achievements, performance and future plans
Over the past year, St Catharine's has endeavoured to continue to provide the usual activities of a congregation as part of the wider Scottish Episcopal Church. We have held Sunday services each week, and mid-week services fortnightly on Wednesdays until the departure of Rev'd Willie Shaw, as well as Bible study groups, prayer groups and social activities. Outreach into the wider community has been limited. It has consisted primarily of Rev'd Susan Ward's enormous contribution to the Hope Street intiatitve hosted at the Salvation Army and the meetings of Quirk! that Rev'd Amy Jo Philip ran in St Catharine's. For the church to re-enter financial stability, it will need to grow numerically and, for that to happen, St Catharine's will need to look outside of itself more and enagage in more outreach. The congregation is justly proud of past outreach initiatives, but our strength is dimished by the advancing age and declining numbers of communicant members, so we will need to find ways to engage in mission that do not overtax us but are realistic and hopeful. After all, we are an Easter people, and the hope of resurrection is at the heart of our faith.
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Report of the Vestry (continued)
Year ended 30 September 2025
4. Financial review and policies on investments and reserves
The results for the year are set out in the Receipts and Payments account. Income levels remain unsustainable low, though will be improved when the Rectory is available for letting. Although costs were reduced following the resignation of Rev'd Willie Shaw, they fell below income by some £10,000, requiring a further sale of investments during the year. The financial situation is highly likely to require further sales of investments.
Long term funds are invested in the Unit Trust Pool (“UTP”) of the Scottish Episcopal Church. The investment objective of the UTP, which accords with that of the Vestry, is to earn a return on the assets, over the long term, sufficient at least to maintain the real value of the distribution to unit holders. The Provincial Investment Committee who manage the UTP have an ethical investment policy which stresses certain 'positive' ethical criteria, as well as certain strict 'negative' criteria.
The Vestry aims to maintain an amount in general reserves equal to at least one year’s anticipated future expenditure. In this way it is intended that the Church would be able to maintain its current level of activities for a reasonable period until replacement funding is obtained.
Approved by the Vestry on 17 May 2026 and signed on their behalf by:
Rev'd Amy Jo Philip
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Independent Examiner’s Report to the trustees of St Catharine's Church, Bo'ness
I report on the accounts of the charity for the year ended 30 September 2025 which are set out on pages 5 to 7.
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 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 report
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
Name: Ian A S Lawson
A member of the Institute of Chartered Accountants of Scotland
Date: 20 May 2026
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St Catharine's Church Bo'ness Receipts and Payments Account
Year ended 30 September 2025
| note 5 RECEIPTS Voluntary income Donations inc gift aid Grants Legacies Receipts from fundraising activities Hall rentals Receipts from investments Refunded utility costs Total receipts from activities Sale of investments/assets TOTAL RECEIPTS PAYMENTS Costs of hall rentals Charitable activities Quota 2 Grants and donations 6 Clergy costs 3 Worship expenses Church costs Rectory costs Support costs TOTAL PAYMENTS Net receipts/(payments) |
General Designated Restricted 2025 Fund Funds Funds Total Unrestricted Unrestricted £ £ £ £ 9,269 - 116 9,385 1,225 - - 1,225 - - - - 10,494 - 116 10,610 - - - - 2,222 - - 2,222 1,176 - - 1,176 523 - - 523 14,414 - 116 14,530 6,283 - - 6,283 20,698 - 116 20,814 775 - - 775 1,695 - - 1,695 276 - - 276 16,381 - - 16,381 135 - - 135 3,061 - - 3,061 3,032 - - 3,032 241 - - 241 24,821 - - 24,821 25,596 - - 25,596 ( 4,898) - 116 ( 4,782) |
2024 Total £ 10,891 450 5,000 16,341 590 2,659 1,116 860 21,566 18,933 40,499 936 3,790 276 25,261 875 2,808 3,450 60 36,520 37,456 3,043 |
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St Catharine's Church Bo'ness Statement of Balances
as at 30 September 2025
| note Cash at bank and in hand At start of year Net receipts/(payments) At end of year Other assets and liabilities Fixed assets 4 Investments 7 Debtors 8 Creditors 9 Total funds |
General Designated Restricted 2025 Fund Funds Funds Total Unrestricted Unrestricted £ £ £ £ 5,622 - 441 6,063 ( 4,898) - 116 ( 4,782) 724 - 557 1,281 - - - 35,779 - - 35,779 1,427 - - 1,427 - ( 557) ( 557) 37,930 - - 37,930 |
2024 Total £ 3,020 3,043 6,063 - 39,108 2,739 ( 441) 47,469 |
|---|---|---|
Approved by the Vestry on 17 May 2026 and signed on their behalf by:
Rev'd Amy Jo Philip
NOTES To the ACCOUNTS
1 Basis of preparation
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Quota
Quota is the amount paid to the Diocese of Edinburgh to help meet the costs of the Diocese and the Scottish Episcopal Church. These costs include the provision of pastoral support by the Bishop and Dean, and grants to support the ministry of less well funded congregations.
3 Trustee remuneration, benefits and expenses
The Rector until he retired on 30 June 2025, the Rev’d Willie Shaw, was ex officio a member of the Vestry and therefore a trustee. He received remuneration, benefits, and reimbursement of expenses in respect of services as a stipendiary cleric in line with scales determined by General Synod of the Scottish Episcopal Church. St Catharine's share the Rector and Rectory with St Mary's Grangemouth, and the associated costs are split between them on a 50/50 basis. The costs shown in the Receipts and Payments Account are the net costs paid by St Catharine's, Bo'ness.
St Catharine's share of the amounts paid to the Rev'd Willie Shaw during the year comprised stipend of £12,699 (2024 – £16,195) and pension contributions of £3,215 (2024 - £5,215). Expenses refunded amounted to £nil (2024: £nil). No other member of the vestry received any remuneration or reimbursement of expenses during the year ended 30 September 2025, other than reimbursement of purchases made on behalf of the church.
Prior to becoming Priest-in-charge on 25 September 2025, The Rev'd Amy Jo Philip received pulpit supply fees totalling £135. Her remuneration for the rest of the month was paid in October. However a part-month pension contribution of £28 was made in the financial year ending 30 September 2025.
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St Catharine's Church Bo'ness Year ended 30 September 2025
NOTES To the ACCOUNTS (continued)
4 Property and fixed assets
All the heritable property of the church, comprising the church building, the hall and the rectory, are vested in the Bishop of Edinburgh, the Dean, Chancellor and Registrar, all of the Diocese ex officio . It is considered to form part of the permanent endowment of the charity. Its cost is not known, and the Vestry believes it highly unlikely that the proceeds of any future sale would flow to the charity. No market valuation has therefore been sought.
5 Description of Funds
Most funds are unrestricted. In 2024 and 2025, the restricted fund represents sums collected for third parties
6 Grants and donations
Donations were made during the year to a number of UK charities. No grants were made to individuals or organisations.
| 7 Investments At start of year Acquired/(sold) in year Valuation change At end of year 8 Debtors Reimbursement due by Diocese for roof work Gift aid claimable 9 Creditors Collections payable to charities Scottish Episcopal Church Unit Trust Pool |
Number of units Value/cost per unit £ 1,282 30.5057 ( 208) 1,074 - 1,074 33.3139 |
2025 valuation £ 39,108 ( 6,283) 32,825 2,954 35,779 2025 £ - 1,427 1,427 2025 £ 557 557 |
2024 valuation £ 52,918 ( 18,933) 33,985 5,123 39,108 2024 £ 900 1,839 2,739 2024 £ 441 441 |
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8 Debtors
9 Creditors
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