Seottlsh Charity numbcr- SCD05060 Congr¢g#titsn reference number- 221351 St Andreiv's West Church of Scotland, Falkirk Truste¢s' Report and Receipts and Paymen¢s Account for the year ended 31 December 2024
St Andrew's West Church of Scotland, Falkirk Conlents Page Legal and administrative information Trustees report Independent examineVs rewrt Receipts and paymenis accouni Staiement of balances Notes to the financial staieTnents 8-12
St Andrew's West Church of Scotland, Falkirk Legal and administra¢ive information Scoltish charity number SC005066 Congregation reference number 221351 Conta¢t addTe$s Office Bearers Trustees All members of the Kirk Session arc also iiieiiibci"s ul. IliL Dtaioi)s' Colin. Trustees (cont) The following are non-active member) The following ceased to be non-aciive mimber% of (he Kirk Sessivn duriii(y lh¢ Page I
St Andrtw's West Church of Scotland, Falklrk LcgAI and administrative information Independent examiner Barrie Scott & Co. 16-18 Weir Sireei Falkirk FKI IRA Bankers Ruyal Bank of Scotland 142-144 Princes Street Edinburgh EH2 4EQ Page 2
St Andrew's West Church of Seotland, Falkirk Report of the trustees for the year ended 31 December 2024 The trusiees present their report and the financial statements for the year ended 31 December 2024. The trustees who served during the year and up to the date of this report are set out on pa8c I Stru¢tureJ governance and tnanagement Gobgrning Docuinenl The Church is administered in accordance with the ierms of the Deed of Constitution. Recr71itmenf andAppoinltryenf of TYustEes The MEni5ter, the Session Clerk, Ihe TreasLtrer and the Clerk to the Deacons, Court are the ¢or¢ Trustees. The Trustees are ordained and appoinied by the Kirk Session are chosen from those Tnembers of the Church who are considered to have the appropriate Christian characier and gifts. Organisalional Sin¥¢iup¥ Th¢ Trustees carry out duties through the Deacon5' Court, Ivhich is moderated by the minister and meeis four limes a year. Certain responsibilities are delegated io the Finance Committee and the PropeTty Committee as appropriate. 'I'he spiritual matters of the congregation are the responsibility of the Kirk Session. Objeetives and aetivities Tlie Church of Scotland is Triniiartan in do¢trine, Reformed in tradition and Presbyterian in polity. It exists to Blorify God and to work for the advancement of ChiÈst's Kingdom throughout the world. As a national ChuTch, it acknowledges the dEstinctive call and duty to bring the ordinances of religion to the people in every psrish of Scotland through a territorial ministry. Achievements and pcrformanee Our congregTational niolto lor the }ear 2024 was ' For I know the plans I have for you" declares the Lord.. (Jeremiah 29.. I l a). We seek to be a God-centred conbJre¥ation who, Ihrough worship, fellowsliip and evangelism. desire to grow in faith and make God known in our parish and cotnmunity. Worship. FellowJhip and Evttrtgglism Our main focus is our Sunday Servic¢5 both in person and online. Whil¢ this doe5 reduce the numbers at the Services, it is greaily valued by some, ¢sp¢¢ially those who are housebound. who have also been encouraged by the short Afternoon Communion Services where transport is provided for thetn. It has been a joy to hilve the Sunday School and Bible Class joining u5 in church. Opportuniiies for fellowship continue after the Services and are a source of much blessing and 5UPPOrt. In terms of evangelisTn, the Wednesday Cafe continues to attTa¢t both members of Ihe church and those fi"OTn outside. Our proximity to the "bus station" on our doorstep is an added incentive to sliarc th¢ gospel. Once a monih this included a short, half-hour Worship Service in the church and also online. It was well supported and included soine visitors too. Other opportuniries for fellowship and teaching continued through the Ladies, Bible Study, the Midweek Fellowship. wl)ich in¢ludes the Congregational PTayer Meeting and Bible sMdy, and also the Book Reading Group. We have held a Ladies. Afternoon Tea and a Men'5 Outing in the past year. which all the congregation have greatly appreciated. Wider Scene There is a concern among our Offi¢e-bearcrs and congregation about the general direction of our denomination away from its biblical roo15. We have a concern also for thc proposed Presbytery Mission Act for our denoinination which geeks ro take resources away from local parish churches into speculative tninistries. We continue to prayerfully seek God's wisdom and help to know how to respond to such proposed clianges. The current situation is that the congregation is to work towaTds a union. Pagc 3
St Andrew's West Church of Scotland, Falkirk Report of th¢ trustee$ for the year ended 31 December 2024 Financial review The main sources of income are voluntary offerings, donations and other giving of members, adherents and related organisations, and inter¢st and dividends on congregational funds. Interest earned on deposits increased by £3,500. Unrestricted general income from oft¢ring5 and gift aid tell by £17.500. This is attributed io thc faci our minister retired and members left and as a consequence ther¢ has been a drop in incom¢. In terms of expense. the largest costs are in relation to the ministevs siipend and the employees of the Church. Th¢ maintenance of the buildings is another major exp¢nditure. It is the Trustees, policy to hold reserves COVeTing approximately three months expenditure. At the year end the Church holds unrestricted reserves of £162,797 {2023.. £196.234) of which £65,304 {2023.' £69.239) ha5 been d¢signated towards fabric and other Specified ¢osts. This leaves a balance of £97,493 (2023.. £126.995} of unrestrictcd general res¢rves which 15 more than is required. Statemenl of trustets, re.sponsibilities The trustees are responsible for preparing financial statements which give sufficient detail to cnable an appreciation of the transactions of the Church during th¢ financial year. The trustees are responsible for keeping pi'oper accouniing records which disc105e Wlth reasonable accuracy ai any tirne the financial position of the charitv and enable Ihein to ¢n5ure that the financial statement5 comply ivith th¢ the Chariiics and Trustee Investment {Scotland) Act 2005. the Chariiies Accounts (Scotland) Regulations 2006 and rh¢ Rcgulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. 'fh¢y are also responsiblc fi)r safeguarding the assets of the charity and hence for taking re8sonable steps for th¢ pr¢v¢ntion and dotection of fraud and oiher irregularities. This report was approved bv the Trustees and signed on their behalf by .%e%%iun Clerk Date 4 Mareh 2025 Page 4
St Andrew's Wesl Church of Scotland, Falkirk Independent examiner's report to the trustees on the unaudited financial statements of S¢ Andrew'5 West Church of Scotland, Falkirk. I report on the a¢counts for ihe year ended 31 December 2024 set out on pages 6 to 12. Respe£tive responsibilities of trust¢cs and ind¢pendent examiner The charity's trustees are responsible for ihe preparaiion of ihe accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 {the Ac() and the Charities Accoun15 (Scotlandl Regulations 2006. The charity's trustees consider thal the audit requirement of Regulaiion 10( I I Id) of ihe Accounts Reb7ulations does noi apply. It is my responsibility to state, on Ihe basis of my ¢xaminaiion as required under section 44(11 {¢) of the Act, whether particular matter5 have come to my attention. Basis of Independent examiner's statement My exainination is carried out in accordance M'ith Regulation I l of the Chariiies Accounts (Scotland) Regulations 2006. An exaMinatOn includes a revi¢w of the accounting records kept by the charily and a comparison of the accounis preset)ted ivith those records. It al*0 includes consideiation of any wiusual iteins or disclosures in the accounts. and seeks explanaiions from the trustees ¢onceming any such matters. The procedures undertaken do noi provide all thc evidence that would be required in an audit, and consequenily I du not express 1( n audit opinion on whether the accounts present a rue and fair view.. Independent examiner's statement In the course of my examination. no matter has come to my attention.. which give me ieason<ible cause to believe ihat in any material respcct the requircTnents'. proper accauniing records are kept in ac¢ordance with Seclion 4411 l {a) of the 2005 Act and Regulation 4 or the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have noi been met, or to which, in my opinion, attention should be drawfft in order to enable a proper understanding of the accounts to be reached. Independent examiner Barrie Scor( & Co. 16-18 Weir Street Falkirk FKI IRA DAte 11 If Page 5
St Andrew's West Church of Scotland, Falkirk Receipts and Payments Account For the year ¢nded 31 Deeember 2024 Unrestricted Vnrestrietcd General Deskgnated Restricted lunds funds funds 2024 Total 2023 Total Noles Reeeipt$ Donations Legacies Hall rents Deposit interest received Other intoming r¢sources 41,930 120 42,050 62,468 200 4,025 200 6,559 250 2,711 2,036 498 Total receipts 46.158 2.156 498 48,812 65,429 Payments Charitable activities Governance costs 74,875 1,270 6,091 266 81.232 1,270 84.727 1,444 Total payments 76.145 6,091 266 82.502 86.171 Net receipts and payments before transfers (29,987) (3,935) 232 {33,690) (20.742) TrdnsfeTS between fi]nds 485 (485) Deficit for the year 129.502) (3,935) (253) (33,690) (20,742) The note5 on page& 51 tn 12 form an integr81 part of these financial $tattmcnts. Pago 6
St Andrew's West Church of SeotlaDd, Falkirk Slatement of Balances as at 31 Deeember 2024 2024 2023 Notes Bank cash in hand Opeiiing B&&lances Net deficit for the year Closing Balances 209,841 (33,690) 230.583 120,742) 176.151 209,841 Funds Resiricted funds Unrestricted designated funds Ullrestricted general funds 13,354 65,304 97,493 13,607 69,239 126,995 Total funds 176,151 209.841 2024 Currcnt value 2023 Current value C05t Investments 'I'h¢ Church of Scotland Investors Trust Fix¢d ass¢ts Audio equipment Cost 774 NBV 194 Debtors 2.563 4.467 Creditors 4,144 2,180 The financial staternents were approved by the Deacons, Court on 4 March 2025 and signed on its bchalf by SLSSi(In Clcrk. Treasurer Page 7
St Andrew's West Church of Scotland, Falkirk Note5 to financial statements for the year ended 31 Deccmber 2024 Donations Unre5trieted Unrestricted general d¢signattd funds funds 2024 Total 2023 Total Offerings & open plate Tax recovered on gift aid Oth¢r donations.. runerals Fabric Miscellaneous donations Love Gift Sunday School Coniributions fiom Congregational Organisations 1,000 33,071 7,522 33,071 7,522 48,967 9,158 200 200 100 137 120 257 100 2,651 358 1,134 1,000 41,930 120 42,050 62,468 Costs of charitable aetivities Unrestricted Unrestricted general designated funds funds Re$trict¢d fiinds 2024 Total 2023 Total National Ministiy, rni55ion & wider work Wages and salaries Pulpit supply Christian ¢ducation expenses Council tax Light & lieat Insurance Repairs and maintenance FabTiC expenditure Cleaning Catering Organ and piano expenses Ministevs tttvel and expenses Printing, stationery and advertising Telephone Outreach expcns¢s Congregation organisarions expenses Special colleerions and donations General expenses Licences 33,751 15,046 1.825 101 1,528 8,867 5,034 1,170 33,751 15,046 1.825 38,197 14,752 1.460 204 3,487 5,292 4,805 3,490 4.364 281 406 1,010 1.906 1,941 756 30 50 896 1,528 8,867 5.034 1.170 5,494 5,494 123 1,144 2,197 ,854 704 123 1,272 2.197 1,854 704 128 140 357 240 497 240 1,087 138 1,087 138 229 74,875 6,091 266 81,232 84,7?7 Page 8
Si Andreiv'5 West Church of Seotland, Falkirk Notes to financial statements for the }'ear ended 31 Deeember 2024 Trustees, emoluments None of the Trustees received remuneration in their capacity as a Trustee. Trustee, had Council Tax of £1.528 {2023.. £3,487) paid on his behalf. £4,084 {2023.. £3.7?4) l¥dS i¢iiiibLirbed 10 hiin for variou5 cxpenses incurred on behalf of the Church. During the y¢ar a funher 4 Trusiees were reimbursed a total of £431 for expenses incurred on behalf of the Church. i Deacons, Court Tnemb¢r, received £10,71612023.. £10,296) in her role as Church Se¢retary. ',i Kirk Session member, received £275 (2023.. £185} for providing pulpit supply. a Kirk Session member, received nil (2023.. £110) for providing pulpit supply. d Dea¢ons' Court member. received £550 {2023.' £800) for providing organ supply. Cliurch of Scotland congr¢gations do not employ or directly pay thc cost oftheir minisier. Each contstegation is asked to pay a 'Ministries and Mis%ion Colltribution" which is calculated according to th¢ l¢vel of incom¢ of thc congregation. The amounts paid are used to provide minisrry to all congregations and also to finance the work of the Church nationally and intemationally. Ministers, stipends are paid in accordance with the national stip¢nd s¢al¢, which is related to the years of service. For the year under review the minimum stipend £31,642 (2023.. £iO.135) and the maximum was £38.884 12023. £37.0321. Debtors 2024 2023 Giftaid Other receipts 2.500 63 4.404 63 2.563 4.467 Page 9
St Andrew's West Church of Scotland, Falkirk Notes to financial statements for the year ended 31 December 2024 Cash at Bank and in Hand 2024 2023 Bank accounts: Churcl) curreiit account Organisaiions, bank accounts Deposit account TeT]n Deposii 12,456 6,568 157,109 7.079 6.955 36.741 159,040 176,133 209.815 Cash #¢count3: Organisations, ¢ash 26 176,131 209,841 credito.. amounts falling due 'itliin one year 2024 2023 Heat & light Telephone Lociiin minister Flowers Independent examiner 821 63 2,000 857 63 1,260 1.260 4.144 2,180 Unrestricted general lunds At l January Incoming Outgoing 2024 rtsoiirees resourccs At 31 December 2024 Tr8nsfer% General fund 126,995 46,158 (76,145} 485 97.493 Page 10
St Andrew's West Church of Scotland, Falkirk Notes to flnancial statements for the year ended 31 Deeember 2024 Unrestricted designated funds At At JAnugry Incoming Outgoing 31 Dcecmber 2024 resources resour¢¢s 2024 Fabric reserve fvnd General reserve fund Sunday School Ladies FelloM'5hip Baby Group Youth Club Donations 39,741 21,826 6,493 102 421 461 195 15,494) 35.358 22,653 6,106 104 427 461 195 827 90 14771 120 (120) 69.239 2,156 (6,091) 65,304 Designated funds congist of various an]ountS set aside by the Trustees for specific purposes. Restricted funds At l January IneomSng Outgoing 2024 resources resource5 At 31 December 2024 Tran5fer5 Hodge Trust Kellock l.'und Gunn Legacy (611 (424) 424 11.187 556 809 (266) 13,607 498 (2661 (485) 13,354 Purposes of restrieted funds Hodge Trust This is a legacy of the late Alexander Hodge for £1,000, the interest to be used to augment the Minister's stipend. Kellock FuDd This is a legacv of the late George Kellock for £2,(M)O, the int¢r¢st on which is to be used for the maint¢nan¢e and fabri¢ of the Church. Gunn Legacy This is a l¢gJacy of the late Miriam May Ouiin for £4,000 for the promotion and the activstie5 of the church choir and ihe enhancemeni ofmusi¢ in public Worship. Page 11
St Andrew's West Church of Scotland, Falkirk Notes to financial statements for thc year ended 31 December 2024 io. Collections for Thiril PartÉes 2024 2023 Harvest collections.. Scottish Ilible Society Quiet Waters 365 365 730 Christmas collections and ¢offee morning.. Strathcarron H05pice 1,470 1.275 Page12