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 exaMinat￿On 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