The Church of Scotland
Faifley & Duntocher Parish Church
ACCOUNTS
FOR THE
YEAR ENDED 31 DECEMBER 2024
Congregation No: 140796 Charity No: SC 005108
Reference and Administrative Information
Charity Name:
Faifley & Duntocher Parish Church
Charity Registration Number: SC005108 Congregation Reference No: 140796
Contact Address:
Principal Office-bearers
Minister:
Session Clerk:
Clerk to the Session : Church Treasurer:
Independent Examiner
Bankers
Royal Bank of Scotland, 30 Sylvania Way South Clydebank
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The congregations of Duntocher Trinity and Faifley united on 25[th] April 2024 retaining the Faifley charity number under a Church of Scotland Unitary Constitution. The elders of Duntocher Trinity became elders of the united congregation and therefore trustees. A Unitary Constitution does not have a Deacons’ Court therefore the deacons are no longer trustees.
Trustees
Kirk Session
Deacons’ Court
2
Trustees’ Annual Report Year ended 31 December 2023
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution (or Deed of Constitution (Unitary Form)).
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity 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 to contribute to the management affairs of the Church. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Session meets routinely eight times through the year and additionally if required. These meetings are public and split into two parts, first section to discuss the administration and finances of the congregation. The second part deals with the spiritual affairs of the congregation. Where it is necessary the voting rights on certain matters are explicitly observed but more usually the business is attended to by all present.
Objectives and Activities
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.
Sunday Worship consists of the Mission Church at 10am in Duntocher Village Hall and the Main church worship in Faifley at 11am. Sunday School meets in Faifley at 11am, with crèche supporting parents with young children. Prayer meetings take place online on Thursday and has been a long running feature of the congregation’s life as has the support given to the meetings of the afternoon and evening Guild, Boys’ Brigade and Brownies.
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Trustees’ Annual Report (cont) Year ended 31 December 2024
Achievements and Performance
2025 saw Clyde Presbytery bring about the union between Faifley and Duntocher Trinity parish churches. A move that would temporarily absorb considerable amount of time and energy from its members. Nonetheless, the whole story of this year demonstrates that the newly created Faifley and Duntocher Parish Church is still able to attend to its mission and outreach.
In the retained sanctuary of Faifley Church there has been a continued prioritisation of Mission. Our welcome of those who come back to church has seen growth in retention of visitors. Our Alpha course saw 9 people; 8 from our Church and parish and 1 from a local parish attending a 10 week evangelism course.
In Faifley the Upcycling Project continued to be a source of outreach to our local community with its weekly assistance given with clothing, household goods and also its organisation of a summer BBQ and St. Andrew’s hospitality events. Through this project the Church has had assistance in maintaining and refreshing the property to be more welcoming.
In Duntocher Village Hall the Local Mission Church has seen the numbers of worshipers double from their 2024 average. This much welcomed count has encouraged this congregation to see itself as having a new lease of life. The lesson of personal invitation has been learned for Sundays as it had long worked for Duntocher’s Guild which continues to demonstrate considerable strength. Duntocher Church’s renewed energy for worship is present in the confidence that moving into the hall has, notwithstanding the initial loss, been positive. Their relaxed services and readiness to tackle new songs are a sign that all is well.
The minister is covering the chaplaincy to the 3 local primary schools in the new parish and covering pastoral duties such as funerals. The ministry of the congregations is enhanced by the Elders already trained in worship in Duntocher and those identified to engage with leadership in Faifley’s services.
Our continuing engagement with Clydebank’s African community has seen signs of deepening respect and belonging. In November a Nigerian led evening worship session saw a diverse congregation join to worship. During the service an award was presented to the minister for the welcome and love offered to those in the local African community who have used the projects of the Church and/or attended our Sunday worship, the award is truly due to all the long term members of the Church who have practiced a radical hospitality.
In 2025 we will have a better picture of the effect of union on finance and property decisions. It is likely that both congregations will need to face challenges to the level of financial giving to meet the demands placed on us annually. We take confidence from the signs of God’s blessing on our work this year to believe that success will be achieved.
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Trustees’ Annual Report (cont) Year ended 31 December 2024
Financial Review
The congregations at Duntocher Trinity and Faifley united on 25[th] April 2024 to become Faifley and Duntocher Parish Church, retaining the Faifley Scottish Charity Number. In these accounts the comparative amounts for 2023 only relate to Faifley. For the current year 2024 these accounts consist of income and expenses for 4 months for Faifley and 8 months for the united congregation. As a result of the union a Mission Church was set up worshipping in Duntocher Village Hall the main church operating from Faifley.
A good number of members continue to pay their Freewill Offering direct to the church bank account. Members are encouraged to give in this way as it gives a regular predictable income, ensuring expenditure commitments can be met. The gift aid shown in these accounts is only for Faifley up to the date of union. Delays meant gift aid for the united congregation will not be claimed until 2025.
The Fundraising committee raised £4,975 for our funds with fayres and social events. The “Seeds for Growth” grant received in 2023 was used this year to fund a Burns lunch for people in our community leaving £675 available for future projects. During the year we received a donation of £1,000 to use for Youth development, which the Session will consider in the coming year.
The Session have plans to develop our involvement with the community, however our building has severe limitations especially the kitchen. Clyde Presbytery gave a grant of £6,000 to fund a feasibility study and we are currently awaiting input from the Presbytery Building Officer before commissioning the study.
The cost of heating the Faifley building rose considerably as expected. The Church of Scotland negotiates very favourable contracts on behalf of the congregations who wish to participate. We had been shielded from the price rises during the energy crisis as a result of the contract in place at that time. New contracts were negotiated in 2024 however an increase in excess of 90% was expected.
The Fabric Fund opening balance at 1[st] January was £21,578. Our policy has been at the end of each financial year to transfer surplus funds to the fabric fund to allow repairs and maintenance in the following year. In 2024 £1,070 was spent on maintenance and repairs at the manse including replacing three double glazed units. £5,671 was spent on the Hall, replacing the last of the overhead light fittings to more energy efficient units. The windows in the Quiet Room and associated toilet were replaced with double glazed units and the room decorated and flooring replaced. The two windows in the Session Room were replaced with double glazed units. In the Sanctuary the ladies and gents toilets were refurbished with new windows, porcelain, utility units and flooring. There was normal maintenance of the heating system and on the outside of the buildings the access to the sanctuary and the hall areas were repaired and the light fittings improved in the car park area. Flooring contractors have measured and quoted to upgrade the flooring in the Hall of Friendship and the link corridor. This will cost in the region of £3,000 and is expected to be carried out in February / March.
The closing balance in the General Fund at the year end was £23,630 however £6,000 of this is allocated to the feasibility study still to be commissioned and £2,200 relates to income that has been donated for specific purposes.
Funds held at Edinburgh totalled £79,538 consisting of £23,488 in the Consolidated Fabric Fund and £56,050 in the Investors Trust.
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Trustees’ Annual Report (cont) Year ended 31 December 2024
Reserves Policy
The united congregation now has reserves of approximately £56,000 with no restrictions placed on its use and a further £23,488 with restrictions on use for fabric and the 5 Marks of Mission. Our cash flow projection for 2025 anticipates a deficit of £22,000 without making any provision for fabric expenditure. £6,000 has been set aside for the fabric fund to cover general maintenance and the installation of a new boiler for the manse increasing the anticipated deficit to £28,000. The Trustees will monitor the cash flow and compare to actual on a monthly basis. A Stewardship initiative will be undertaken and it is hoped this will increase our income for the year and allow the reserves to remain intact.
The costs associated with the redundant buildings are a drain on our resources and it is hoped these buildings can be disposed of as soon as possible.
The Church also held £82,975 of restricted funds which have been provided for the purposes specified in Note 2.
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Trustees’ Annual Report (cont) Year ended 31 December 2024 Statement of Trustees' Responsibilities
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Clerk to The Session
Date 18[th] February 2025
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Faifley & Duntocher Parish Church SC 005108
Independent Examiner’s Report to the Trustees of Faifley & Duntocher Parish Church
I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 9 to 13.
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) (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 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
-
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
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date 25[th] February 2025
8
Faifley & Duntocher Parish Church Receipts and Payments Account Year ended 31 December 2024
| Receipts Note Donations 3 Activities for Generating Funds Bank & Deposit interest Sale of Assets Funds Transferred at Union Grants Received Rental of premises Total Receipts Payments 4 Costs of generating funds Charitable activities Governance costs Total Payments Excess of Receipts over Payments for the year before transfers Transfers Excess of Receipts over Payments for the year |
Note 3 |
Unrestricted Funds 2024 £ 63,867 - 564 855 8,640 6,000 79,926 6,808 86,734 402 88,936 - 89,338 (2,604) 989 (1,615) |
Restricted Funds 2024 £ 23,669 - 2,806 53,266 - 79,741 - 79,741 - 20,193 - 20,193 59,548 (800) 58,748 |
Endowment Funds 2024 £ - - 189 - 189 - 189 - - - - 189 (189) - |
Total 2024 £ 87,536 - 3,559 855 61,906 6,000 159,856 6,808 166,664 402 109,129 - 109,531 57,133 - 57,133 |
Faifley Only Total 2023 £ 52,603 543 1,000 |
||||
|---|---|---|---|---|---|---|---|---|---|---|
| 54,146 1,921 |
||||||||||
| 4 | 56,067 | |||||||||
| 249 55,597 - |
||||||||||
| 55,846 | ||||||||||
| 221 - |
||||||||||
| 221 |
9
Faifley & Duntocher Parish Church Statement of Balances
| At 31 December 2024 Note Bank & Deposit Balances Bank & deposit balances brought forward Group removed from Church funds Movement in year: Excess of Receipts over Payments for the year Bank & deposit balances carried forward |
Unrestricted funds £ 33,991 (1,615) |
Restricted funds £ 2,483 - 58,748 61,231 |
Endowment funds £ 5,000 - 5,000 |
Total 2024 £ 41,474 - 57,133 98,607 |
Faifley Only Total 2023 £ 43,237 (1,984) 221 41,474 |
|
|---|---|---|---|---|---|---|
| 32,376 |
Assets
Due to unavoidable delays and the requirement for new mandates for some members gift aid since the date of Union will not be claimed till 2025. The claim is expected to be around £5,300.
Liabilities
The projector equipment system from Duntocher Trinity Sanctuary was installed in The Village Hall to give the congregation overhead projection facilities. There was a delay in the invoice of £2,503.20 being rendered. The account was not settled until February 2025.
The accounts were approved by the Kirk Session on 18[th] February 2025 For and on behalf of the Kirk Session
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Faifley & Duntocher Parish Church Notes to the Accounts
1 Trustee Remuneration and Related Party Transactions
Council Tax, travel expenses and telephone costs were paid on behalf of the minister Rev talling £6,222 (2023 £5,510)
2 Movements in Funds
| Unrestricted funds Designated Fabric Fund General Fund Restricted funds Flower Fund Benevolent Fund Sunday School Fund Investors Trust Guild Fund Endowment funds Bequest Funds |
At 1 January 2024 £ 21,579 12,413 33,992 93 522 84 - 1784 2,483 5,000 41,475 |
Receipts £ - 86,734 86,734 40 2,250 - 56,051 21,400 79,741 189 166.664 |
Payments £ 15,655 73,683 89,338 43 2,550 - - 17,600 20,193 - 109,531 |
Transfer s £ 589 400 989 - - - - (800) (800) (189) - |
At 31 Dec 2024 £ 6,513 25,864 32,377 90 222 84 56,051 4,784 61,231 5,000 98,608 |
||||
|---|---|---|---|---|---|---|---|---|---|
| Total funds |
Purposes of Designated Funds
Fabric Fund : The Trustees have set aside funds for the maintenance of the Church properties
Purposes of Restricted Funds
Flower Fund : This is a fund to provide flowers for display during services of worship. Benevolent Fund : This is a fund to relieve short term hardship within the parish to members and non-members alike administered at the minister’s discretion.
Sunday School Fund: This is a fund controlled by the Sunday School Superintendent. The day to day expenses of the Sunday School are met from the congregation’s General Fund.
Guild Funds : This fund is controlled by the Guild managing committees and consists of income from capitation fees and donations and distributed to charities and projects agreed by the committees and members. The receipts in 2024 include £9,623 for group outings and £7,718 of related expenses.
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Consolidated Fabric Fund: This fund is held by the General Trustees and can only be used for fabric expenses or expenditure which qualifies under the 5 Marks of Mission.
Investors’ Trust : This fund is controlled by the Session held at Edinburgh to be used for general congregationsl purposes.
Purposes of Endowment Funds
Income from the Macfarlane and Luby Bequests is to be used for fabric maintenance.
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| 3. Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Donations for Specific Projects Other Offerings, Donations etc 4 Analysis of Payments Costs of generating funds Card machine charges Offering envelopes Charitable activities Giving to Grow allocation Presbytery dues Minister’s expenses Pulpit supply Other staffing costs Fabric repairs & maintenance Council Tax Heat and light Insurance Mission Church Direct Expenses Expenses for empty buildings Expenses Duntocher Manse Other building costs Organ & music Printing, stationery and postage Other expenses |
Unrestricted Funds 2024 £ 13,993 27,138 5,577 7,558 1,220 8,381 63,867 16 386 402 40,750 - 3,165 - 1,914 15,655 3,057 8,758 2,968 853 4,136 618 772 4,335 188 1,767 88,936 |
Restricted Funds 2024 £ - - - - 23,669 23,669 - - - - - - - - - - - - - - - - - - 20,193 20,193 |
Endowment Funds 2024 £ - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total 2024 £ 13,993 27,138 5,577 7,558 1,220 32,505 87,536 16 386 402 40,750 - 3,165 - 1,914 15,655 3,057 8,758 2,968 853 4,136 618 772 4,335 188 21,960 109,129 |
Faifley Only Total 2023 £ 6,815 22,852 6,888 4,694 11,354 |
|---|---|---|---|---|---|
| 52,603 | |||||
| - 249 |
|||||
| 249 | |||||
| 25,451 247 2,525 - 1,782 8,498 2,985 4,136 2,171 - - - 975 4,174 97 2,556 |
|||||
| 55,597 |
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5 Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years) £38,884
884 |
|
|---|---|
| 2024 £ ections for Third Parties Christian Aid 364 Glasgow Street Pastors 163 Erskine Hospital 84 611 |
Faifley Only 2023 £ - - - |
| - |
6. Collections for Third Parties
7 Accounting Policies
-
a. The Accounts are prepared on a cash basis
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b Heritable properties are not recorded in the Accounts. The title deeds are held by The Church of Scotland General Trustees.
| Faifley Church & Halls (Independently valued June 2008) Faifley Manse (Independently valued June 2008) |
£ 2,100,000 320,000 2,420,000 |
|---|---|
The buildings in Duntocher which consist of the Church, Hall, Session House and Manse have not been independently valued therefore no value can be stated.
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APPENDIX
| FUNDS HELD ON BEHALF OF THE CONGREGATION | FUNDS HELD ON BEHALF OF THE CONGREGATION | ||
|---|---|---|---|
| BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES | |||
| 2024 | 2023 | ||
| £ | £ | ||
| REVENUE ACCOUNT | |||
| Credit balance at 31 December | 23,488 | - |
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