Fauldhouse and Harthill St Andrew's Parish Church of Scotland RECEIPTS AND PAYMENTSACCOUNTS Year ending 31 December 2025 Congregatioj No: 010125 Charity No: SC (Mn601
Refere#te Attd Adminislrxtive Informatso Charity NaTn¢'. and Hart.11 St$ P¥ish Clwth of ScLrtl•rKI Charity R¢gistr4ts'¢M Numt¢r. SC(M)7601 cOngEgat R¢fr¥< N 10125 ML7 SPH 'TlletS Kirk SeJi•on ..R¢v J¢w¢tts Wilsm. 1311LV2025 ,Rtv Frank Ribtons- IJIIIY2025 ' Ion Brothe Werbly Giichn'st Lorrain¢ R¢Jwi¢ Ncil Giklyi MJr8aroi Ceff¢rty '.Jim Toppin8 .Ann¢ Dwaldw Gw8c lstC A1¢5 G&lbn'Dth . David M¢Lhw¢ll RLth Sairn Abigwl str& 'je Wth(¥x A8tKs Wttsku .Princip•l O(fic¢-be•vvs . Int¢rim Mithrmor R¢v Fk Rib1. until IUIW25 J¢anett¢ 1311012Q25 'Session Cle Chur¢h T1¢rer.. William Sts Exa)iner Paulo Hetxtry 7 mathi¢cles(Clltt StCFPS Glas8OW G33 6EH 'Banke ,Rffj'al Bank of scod. 4AIn[havalt South .Livin8Stort .Wesi LL>thian EH54 6NB Fauldhouse and Harthill St Andrews Parish Church of Scotland Page
Trustees, Annual Report .Year ended 31 December 2025 Structure, Governance xnd Management ',GoverDing Document The Chuwh is adtninistered in aLYordance wtth th¢ tern of the Deed of Constitution (Unitary Form). , Recruitment gnd Appointment of Trusttes Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of Ithe congregation. ' Organisational Structure .' There Church osxrntes under an Unitsry Con5tilution. Certain reswnsibilities are delegated to the 'Finance Committee. Property Committee. Furnishings Committee and Grounds Committ¢e as ',appropriate. The Kirk Session wthich meets eight times a year is respnsible for both Civil and i ecclesiastical issuess within the church. Objectives and Activities ,, The Church of Scotland is Trinitsrian in doctrine. R¢fornieAI in tr&lition and Presbyterian in lity. , It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national churc it knoWledge$ a th'stinctiv¢ call and duty to bring the ordinances of religion ,to the people in every parish of Scotland through a territorial ministy. It L%perateS with other Churches in various ecumenical b(Klies in Scotland and beyond. Services of WoTship is now at lo.. in Harthill and 11.30 am in FauldhO$¢. Sunday School,, , Guild. Bible Study and Prayer Meeting. School Chaplaincy. Boys Brigade. Girls Brigade also meet , on a r¢8ular basis. ,,Achievements and Performance Wh¢rc Sible our s¢rvices are live streamed through Feb(Ik wlKre a level of contact and ' communicth'on has b¢¢n achicv¢d. While this is atlY appreciate<L som¢ of our ¢ongr¢gation are Inot in a w)sition to access this. Eld¢rs and othu wntinu¢ to maintain contact with our members through visits and newslettet5. ,, The union is continuing to work well and grow. A new minister was induct&l into the charge in October 2025 as is workn'ng wsth th¢ Kirk Session and Congrcgthon to mov¢ the church forward . for m¢mbers and for the wider commumty. ,Financial Review j Fauldhouse and Harthill St Andrews Parish chUh Page 34
The income for the Church is (terived mainly from weekly freewill offerings. on plate donations and other regular ving. Income this year is in line with last year. ,At the year end the Church held total financial assets of £94,396 part of Nvhich is held in. investments by the Church of Scotland The current market value of these investments are £14.242 , thus leaving a sum of £69.919 in a CuTTent Bank Account accessible and £1 0.235 held in a dewsit fund with the Church of Scotland Investors TTUSt. During the reporting riod the congregation received a grant from presbytery from the North Merchiston Fund. the amount was £3.650.00. These funds will be utilised to extend our outreach wilhin our local wmtnunitics and in lknicular will allow for th¢ eslablishmcnt of a wc¢kly 'Coffc¢ and Chat, initiative to outreach to those who do not nornllY attend at our church. Trustees, Annual Report (tont) .Year ended 31 December 2025 Reserves Policy The Current Account bank balance ai they year end of £69,919 equates to approximately 8 months. ', expenditure under nonnal conditions. Included in this balance of £69.919 is an amount of £3,993 ! relat¢d to R¢stricted Funds for the ongoing development of our buildings. The congregation are encouraged annually to review their finla1 comrnilment as part of our ongoing stewardship programme and this will c4)ntinue. ,Trustees' Annual Report (cont) ',Year ended 31 December 2025 Statement of Trustees, Responsibilities The members of the Kirk Session, &$ the Charity Trustees. must prepare financial slalements which . give sutyicienl delail to enable an appreciation of the transactions of the Church during th¢ financial, ycar. The members of th¢ Kirk Session are responsible for keeping proper a¢counting records, . which. on request, must reflect the financia] position of the Church at that time. This must be done 'to ensure that the financial statements cx)mply with the Chan'ties and Trus*e Investment (Scotland) Act 2005. th¢ Charities Accounts (S¢od8nd) R¢gulations 2006 and the Regulations Anent Congregational Finance approved by th¢ General Assembly of the Church of Scotland in 2(Ki7. They ar¢ a150 r¢sp)nsibl¢ for safeguarding the a$ts of the Church and must tske reasonable steps. ., for the prevention an(Vor detection of fraud and oth¢r irr¢gularili¢s. 'A Donaldso Seysion Clerk Date 11103r2026 Fauldhouse and Harthill St Andrews Parish Church Page 34
Fauldhouse 4Dd Hrthlll Sl Andrtw's Pari8h Churcb of Scotland SC007601 Report of the Independent Examiner Independent EIAnbinerf8 Report to ibe Trnstttj of Fauldhoue a•d HArthill St Andreiv'# Parish Chllreb of Scotland I report on the accounts of the clwity for th¢ year cndcd 31 D¢c¢Inb 2025 whR¢h set out on the next S pa8es. R¢8pertlve respomjibilities of trnstees •Dd WAamiwer The charity's tntstees are resix)nsible for th¢ prepaTion of the COUnts in 0rdance with the trns of the Charities and Tn Investme (scodw} Ao 25 8ry1 th¢ Chantics A0tr (Scotland) Reguiions 2(. Th¢ chanty trusTres consider that the audit n¥uirement of Regul&ion Iql ) {d) of th¢ Accounts Regulations doa4 nol awjly. It is my responsibility to exwnine the accounts as requtred wld tion 4411) (¢) of th¢ A¢t 8nd to state whethtr wticular mgttrrs have come to my attention. BsiJ of IDdependeMt exmln•r'8 ita¢e•en¢ My eXamation 15 Carri ou¢ in ocecrd8nee with Re8ulatson I l of the Charities Accounts (Scotland) R¢8ulaU'ons 2006. An examuiats.on ItKlud¢s a review of the untyn8 records kq)t by the charity aTrJ a COMpn of the accounts F(esented with those TeLoTds. It also includes ¢onsid¢ro1ion of any unusu81 items disclosures m the ts. and seeks explanations from the trUee$ concernll any such matters. The PTo¢edures thdertaken th) not provide all the evidence that would requir¢d in on audi( ard cowuently I do ncrt express kn Audit opini Independent exmlner'0 8¢*teme•¢ In th¢ course of my examutI rKI matter come to my atl¢ntson'. wkn.ch giv m¢ ro&sonabl¢ cause to believe that in any n)ater1 r¢s¢t the requirements.. Xto keep 8ccountin8 records m accord with 44(1) (a) of the 2(K)5 A¢t and Regulation 4 of the 2(M)6 A¢¢ounts Re8u]atton. and Xto prepare a¢¢ounts which accord with the accountm8 reccrds a1 comply with Regulatson 9 of the 2(K)6 AcCots Regulatto hgve nrt been mei or to in my opinioo attent should IE (Irawn in order to enable a prot understwxlm8 of the untS to be read. Paula Hendry 7 Mathieson Crescent Stepps Gl85gow G33 6EH .Date 18103t2026 Fauldhouse and H•11] St Andr•Vs P8rksh Church Page
Tot81 20ts 2025 2025 2025 2024 'N•le Donaiic 9).831 l(K),891 8,360 787 66.700 8.248 249. 656 , Aaivitie5 for Ge4Kratt'ngFS Bank & Dep11 interest InVestRnt income 787 Council rebaie 787. .R¢c¢ipts fTom Cweral Tnthes 42,041 108.978 1.060 110.038 118.681 Costs of generating funds Charit•ble acilvlties Governance costs 117.492. 0 | 117.492 116.352 117,492 117,492 116.352 Excess of Reteipts over Payments. ' for the year before tr#nsfrrJ -8,514,, -7.454 2,329 'Tranyfer5 Excess of Rettlpts over Payments for tbe year 4J14 -7A54 2,329 Fauldhous¢ and Harthill St Andrews Parish Church
Ettdowmt#¢ I F¥lld• I I Fun4ts Fu•ds Tht Totsl 21125 2025 2024 Note , Bank & det bajgnces , brought fonvard 84.674 87,607 85.278 . Movement in year: Excess of Receipts over Paents for the year I 4.514 -7,454 2.329 ,' Bank & deposit balanc c4rri¢d forward 7&160 80,153 87,607 (cost £ 4.989) 14242 14,242 13206 ', Gift Aid Receivable 8311 Cost of repair not yet bill The accounts were approved by the Kirk Se&sion on 11103126 For and on behalf of the Kirk Session Session Ckrk Trwurer Fauldhouse and Harthill StAndreWs Parish Church Page
l. Trustee Remuts¢rntio# and Related P*rty TrSe¢lOo$ '.None l Movements In Fund$ l AtlJa Al 3] D¢¢ Unrestricted fwmds exJ%ral Fw
4.674
I978 117.492 76,160 84.674, I.97. 117.492, 76.160 .Regtricted fundj 'C¢n¢r41 Fynd 1933 1933 EAdowmellt fundA 'Total fuods 87.é4)7 iio.(D8. Il7.492 80.153 The reStried funds in th¢ bk a¢¢ounts 8re heid for the fuur¢ developn of the Church IlI1d1n8s .3. Analysis of Donations WR) S¢lKme CffjftA) 16.555 41.262 20.074 5.982 5.320 4,1 1.620 3.650 16.555 15.802 41.262 T-_ 39.143 20.074 5.982 6.338 1.245 Puipii Sur¢)ty Refur¥1 1.620 Grani frwn C ors LifB alld v F[8 1.101 i.(0 ICQ.891 Develow Fulld 2,W5 66.7 99.831 Fauldhouse and Harthill StAndreWs Parish Church Page8-10
- Allalyjis of P4ymettts Costs of getteratitt8 futsds Charitable Aetivitiej 61.238 i ,836 I,(M)2 Trnvel E¥Ff Mini5t¢¢s Lxlt exkX# 1.836 1075 660 3,516 6,174 .076 15,773 283 244 PulEMt &Jppty Preittytery d H¢•iin8& Lilbtthi Prirtill8& 550 6.550 1.350 21.181 1.350 -1. 21.181 517 1245 1245 2.611 5.741 r & S¢wa8¢ Ch 5.741 5.273. FIJ .437 5.786 1027 4911 610 852 123 934 737 1225 1.885 10,152 476 ' FJbriG 5.786 1 2.027 491 610 852 123 934 737 1,225 .F4biic exrnal Worship Sundrie8 Lifc and work 315 Ministy Va¢•r Mamrce He18 1,425 1,2 21.318 116,3S2 117,492 117.492, . Goveruance cojts Other payments S. Miois¢er'$ Stipend All ch of S¢otland eongrwtiOn8 CA)ntrIte to tht Natsonal sti1 Fund vknich bears the costs of all, ministers, stipends and employer's contribufi(yns for DOtKN iwranK rnion 8ry1 how8ing and lottn fund. Minister5, Stipends are paid in a¢cordan¢e with the natt"on StindS %al< v4hidJ És r¢l*¢d to years of seThYce. For the year under review the minimum Stsj £31433 and th¢ MlMuM stiFwd (in ihe fifth and subseqwit years) U9.856. Fauldhouse and Harthill Si Andrews Parish Church Page8-10
Collettlons for Third Partiej MAF Blyth8W(x)d Tn. shoelM)x ap PoNry Seotlarnl chrilan Aid Crossreach Bethany Trust Youth Organisatsons jenal¢M St Andrew3 242 431 585 852 287 449 455, 379 3,316 2,801 Fauldhow and Harthill St Andrews Parish Church Page8-10
Fguldhouse and Harthill St Andrew's Parnh Church of Scolland Appendix Funds held on behalf of the CODgrngatiOD by the Church of .ScotlAnd Genernl Trustees 2025 2024 .Cr*Jit Balan¢es held at 31 De£ber at Market Value of Balan¢es 4131 Dnber Credit Bal¢¢ 31 December Credit Balanc¢ at 31 Dtxember 147111 Debit Balartce 31 Dember 314,102, ', Noies l. Jf uny of fhe above line.s do nol apply to ajngregalion for bh of ihe years ' being rewrfed then they can be removedfrom ihe nola 2. The note only requires the year emlfigurefor each Or lo be shown Deiailing ihe '. movemenls is nol necessary bw Can be shown addilional discl(Ksure if considered 'appropriale. ' 3. Capifal and Revenue aCcOw are always credii balances bt4t Temporary accounl can be eiiher credit or debii balances. Ifa debiifigure ihis should noi be included as a '. liability but in most cases will be recoupedfvm property Jale proceedy in due course. . f Ihis siluafion applies il pnay be approprIe to include an e-wlanafory slalement ,parl of rhe note. The Congregalion purchased a new mansefor ihe minisler and two old manses are CUrn¢1Y in Ihepmcess ofbeing sold Fauldhouse and Harthi"Il St Andrews Parish Church Page 11