SAUCHIE & FISHCROSS UNITED FREE CHURCH OF SCOTLAND
Scottish Charity No.SC009740
A Congregation of the United Free Church of Scotland, Charity No.SC008167.
Congregation Report and Financial Statements Year ending 31°' December 2024
Principal place of worship and of Congregation activities Sauchie & Fishcross United Free Church Church Grove Sauchie Clackmannanshire FK10 3BU
Congregation Report and Financial Statements
Year ending 31** December 2024
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|Page|
|Contents|1|
|Trustees,|Office|Bearers,|members|of Courts|of the|Congregation|2|
|Congregation|Report|3/5|
|Report|of the|Independent Examiner|6|
|Statement|and|Movement|of|Balances|on|Congregational|Funds|7|
|Notes|to|Financial|Statements|7|
|Financial|Statements:-|
|Receipts|and Payments,|all|Funds|8|
|Supplement|Sheet and notes|9|
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I
Office Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31° December 2024
Minister Office Bearers
Property Trustees
Kirk Session
Congregational Bo
Bankers Royal Bank of Scotland
|
Congregation Report year ending 31 December 2024
1. Constitution and Principal Activities of the United Free Church of Scotland
The United Free Church of Scotland, with all the Churches of the Reformation, acknowledges as its Supreme Standard, the Word of God contained in the Scriptures of the Old and New Testaments.
The Church holds as its Subordinate Standard the Westminster Confession of Faith; by its Declaratory Acts it recognises liberty of judgment on points of doctrine which do not enter into the substance of the faith; and it claims the right as duty may require, to interpret, add to, modify, or change her subordinate standards, under the promised guidance of the Holy Spirit, and with a direct responsibility to her Lord.
The Church approves the emphasis of the Declaratory Acts on the love of God for all mankind, the free offer of salvation to all, the obligation of the Universal Church to make known the Gospel throughout the world, and the renunciation of coercion, persecution and intolerance in matters of religion.
Accordingly this Church accepts the obligation to witness to the truth of the Gospel and to serve men in the name of Christ with regard alike to their spiritual and material welfare, both at home and overseas.
2. Responsibilities of the Congregation
As a Congregation of the United Free Church of Scotland this Congregation is under the jurisdiction and oversight of the superior courts of the Denomination i.e. the Presbytery of the East (in which this Congregation resides) and the General Assembly of the United Free Church in all matters pertaining to its spiritual and temporal (including financial) affairs. It seeks to exercise these obligations within its fellowship and to the people in the community of which it is part.
3. Responsibilities and Appointment of Office Bearers
All matters affecting the spiritual well being and order of the Congregation is exercised by the Kirk Session of this Congregation. The Kirk Session consists of the Minister and ruling elders. All temporal affairs (including financial) of the Congregation are administered by the Congregational Board of this Congregation. The Property Trustees of the Congregation are the Ex Officio Office Bearers named on page 2 of this Report.
The Minister of this Congregation is appointed by the Presbytery of the East. Elders, elected in accordance with the Practice and Procedure of the United Free Church of Scotland, along with members, elected by the Congregation at the Annual General Meeting or at a meeting of the Congregation specifically called for that purpose, form the Congregational Board. Office Bearers are appointed by the Courts which they serve.
All offices of the Church are open to any member in full communion. Each Congregation appoints elders to the Presbytery and to be Commissioners to the General Assembly. Presbyterianism means the government of the Church by elders.
3
4. Activities and Achievements
During the year, services of worship were held every Sunday at 11 am and 6:30 pm. The Sacrament of the Lord’s Supper was celebrated on the first Sundays of March, June, September and December. Bible studies were held fortnightly on Wednesday afternoons, alternating with the fortnightly prayer meeting on Wednesday evenings. The Women’s Association met fortnightly during the autumn, followed by the Women’s Christian Fellowship in the spring. Children’s clubs ran throughout the school terms, on Tuesday afternoons for younger children and Friday evenings for older ones. Men’s breakfasts were held occasionally on Saturday mornings throughout the year. Holy Week services were shared with Sauchie and Coalsnaughton Parish Church, as usual. Links with Craigbank and Deerpark primary schools were strengthened during the year, with children from both schools participating in the “Christmas Journey” and the “Easter Journey” held in the church, and also the Bible Alive programme. Craigbank school also held their end-of-term services in the church at Easter, summer and harvest.
- Financial Statements and Funds
In accordance with the Charities and Trustee investment (Scotland) Act 2005 (‘the 2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (‘the Regulations’) and being a charity with an annual gross income less than £250,000, the Financial Statements of this Congregation set out on pages 7 to 9 consist of a Statement of Congregation Funds and movements thereon during the Year ending 31° December 2024 and details of the Receipts and Payment, Surplus (Deficit), and Net Movement on Funds during the year with supplementary notes thereon where appropriate.
6. Accounting Policies
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e The main sources of income are the voluntary offerings, donations and other giving of members, adherents, and related organisations, and interest or dividends on Congregation Funds.
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e The Receipts and Payments of Congregation Funds are recorded and reported on a cash received and cash paid (as invoices/accounts are received) basis respectively. In the event that a commitment is made after the date of the Statement of Balances which will materially reflect on the amount of any Fund(s) this will be reported in the accompanying Notes to these Statements.
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e The Balances of Congregation Funds represents sums available for the ongoing work and activities of the Congregation, stating whether each Fund is Unrestricted, Designated, Restricted or Endowment and, where appropriate, for what purpose and how these Funds are held or invested.
7. Land and Property
Land and Property consist of Church, Church Hall together with fittings and furnishings (including communion, other ecclesiastical articles). Congregation owns a Manse. These are held as functional property for the use of the Congregation in fulfilling its aims and mission and in which its activities are carried out and not for investment and/or resale. No market value is placed on these Assets.
8. Independent Examiner
In accordance with the terms of ‘the 2005 Act’, Section 44 (1) (c), and as a Charity falling under regulation 9. of ‘The Regulations’, and not required to carry out an audit under paragraph 9(4), an Independent Examiner has been appointed in accordance with regulation 11 of ‘The Regulations’ to carry out a competent examination of the Report and Financial Statements of the Congregation. The Independent Examiner's Report for the year to 31 December 2024 is on page 6.
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9. Approval of Congregation Report and Financial Statements
The Congregation Report and Financial Statements were approved by the Congregational Board at their meeting on 12th February 2025 and by the congregation at the Annual General Meeting held on the 26th February 2025. The Office Bearers authorised to sign the Report and Finance Statements on behalf of the Congregation are:-
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Signed
Signe
Signe
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Signe
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Date 26-27-2025
P
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Independent Examiner’s Report to the Trustees and Office Bearers of Sauchie & Fishcross United Free Church of Scotland
| report on the Report and Financial Statements of the Congregation for the year ending 31 December 2024 which are set on pages 3 to 5 and 7 to 9.
Respective Responsibilities of Office Bearers and Trustees and Examiner
The Congregation’s Office Bearers and Trustees are responsible for the preparation of the Report and Accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 regulations’). The Congregation’s Office Bearers and Trustees consider that the requirements of Regulation 9 apply but not those of paragraph 9(4) of the Accounts Regulations.
It is my responsibility to examine the Report and Finance Statements as required under section 44(1) (c) of the 2005 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 2006 Regulations. An examination includes a review of the accounting records kept by the Congregation and a comparison of the report and accounts presented with those records. It also includes consideration of any unusual items or disclosures in the report and accounts, and seeks explanations from the office bearers and trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the report and accounts.
Independent Examiners 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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e 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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e to prepare report and 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 Report and Financial Statements to be reached.
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Signed
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Name:
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Addres
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Date: 7: a= i
G FER RUE RY j 292 §
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| Sauchie & | Fishcross United Free Church of Scotland | Fishcross United Free Church of Scotland | Fishcross United Free Church of Scotland | Fishcross United Free Church of Scotland | Page 7 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Statement | of Balances | and | Movement on Congregation Funds for Year ending | 31st December 2024 | ||||||||||
| Nature | Balance | Receipts (Payments) |
Surplus Net |
Fund | Netchange | Balance | Held as | |||||||
| of Fund | 01.01.24 | 2024 2024 |
(Deficit) Transfers |
on | Fund | 31.12.24 | [follows | |||||||
| £ | £ £ |
£ | £ | £ | £ | £ | ||||||||
| General | Unrestricted | 18,521.75 | 68,934.91 58,421.52 |
10,513.39 -2,000.00 |
8,513.39]. | 27,035.14]/RBS Business | ||||||||
| Note 1 | Instant Access | 28837.34 | ||||||||||||
| Fabric | Unrestricted | 371.89 | 1,650.00 3,868.33 |
-2,218.33 2,000.00 |
-218.33 | 153.56] | Reserve | |||||||
| Note 2 | ||||||||||||||
| Special | Unrestricted | 812.94 | 3,006.34 2,096.00 |
910.34 | 0.00 | 910.34 | 1,723.28} | Business | ||||||
| Appeals | Note 3 | Current | 131.23 | |||||||||||
| Account | ||||||||||||||
| Childrens | (Unrestricted | 339.13 | 560.00 842.54 |
-282.54 | 0.00 | 282.54 | 56.59 | |||||||
| Work | Note 4 | |||||||||||||
| Total Congregation Funds | 20,045.71]] | 74,151.25]] 65,228.39 |
8,922.86]] 0.00) | 8,922.86] | 28,968.57 | |||||||||
| Notes to the Financial Statements for the Year ending 2024 | ||||||||||||||
| Nature of Congregation Funds: | ||||||||||||||
| General | Unrestricted | Note 1 | Ordinary receipts and payments | of the Congregation. Office Bearers may ‘designate’ | ||||||||||
| unrestricted funds for general reserves or for specified purpose(s) | ||||||||||||||
| Fabric | Unrestricted | Note 2 | To repairs to external and internal fabric and/or furnishings of | Church, Hall or Manse | ||||||||||
| Special | Unrestricted | Note 3 | To benevolent purposes for missions and charities | |||||||||||
| Appeals | ||||||||||||||
| Childrens | Unrestricted | Note 4 | Sunday school and childrens clubs | |||||||||||
| Work | ||||||||||||||
| Property | Church | Note 5 | Congregation property is held for | the use of the Congregation in fulfilling its aims | and | |||||||||
| Manse, Hall | mission to its members, adherents and the community it serves; not for investment | |||||||||||||
| or resale. No market vakue is placed on these properties | ||||||||||||||
| Contingent Liabilities | Note 6 | Financial Statements present the | receipts received | and payments | made during the | |||||||||
| year. In the event there are any material outstandings,contingent liabilities and |
/or | |||||||||||||
| commitments these are noted below:- | ||||||||||||||
| There are no contingent liabilities | at the date of this | Report and this Financial Statement | ||||||||||||
| Payments to | Trustees | Note 7 | No payments have been been made to any Trustee | for the performance of their duties | ||||||||||
| asTrusteesoftheCongregation |
Approval of Congregation Financial Statements for the Year ending 31st December 2024 as set out on Pages 7,8,9. by Office Bearers authorised to sign.
Minister
Clerk to Congregatioal Board Treasurer Date 26-27-2025= GP. nD) oO
Sauchie & Fishcross United Free Church of Scotland
Page 8
Receipts and Payments for the Year ending 31st December 2024 (comparative year to 31st December 2023)
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|Receipts|Unrestricted£|Unrestricted£|Unrestricted£|Unrestricted£|2024£|Details|2023£|
|Offerings|Open|14,579.85|14,579.85|13,771.80|
|Freewill|3,953.10|3,953.10|7,092.70|
|Freewill|(gift|aid)|26,573.00|26,573.00|21,922.00|
|Gift|Aid|Tax|7,810.54|7,810.54|7,527.25|
|Other|1,439.00|1,439.00}|Page|9.1|318.70|
|Donations|SubOrganisations Totals|200.00)|es 5es|200.00|0.00)|
|Church/Manse|Appeal|0.00|0.00|110.00|
|Other|SubInterest Total||__|13,|3|05.30]70.52|ee *)|ee)|370.52||__3,448277|.|30)89|
|Rent/|let|0.00|0.00|0.00|
|Miscellaneous|478.60|478.60]|Page|9:3|108.00|
|Insurance|Refund|0.00|0.00|203.96|
|Sub|Total|EZ)|ee|
|Evens|Funrasing|A||
|Estre-ornary|——_LegacyGits (eg)|eS||
|Msions|Other hari|—|
|Total|Receipts|
|Payments|
|Ministry|Stipend/Salary &|NIC|33,275.58|33,275.58|31,609.03|
|Expenses|0.00|0.00|0.00|
|Pulpit|Supply|939.00|939.00|872.00|
|Interim|Moderator|0.00|0.00|0.00|
|Sub|Total||3421468}|PO|214.58||__32,481.03|
|Property|Council|Tax|2,515.65|2,515.65|2,504.75|
|insurance|2,570.77|2,570.77|2,427.62|
|Heat &|light|3,746.76|3,746.76|3,334.09)|
|Repairs,|upkeep|0.00|3,868.33|3,868.33|2,351.00|
|Equipment,|Furnishing|0.00|0.00|420.00|
|Other|SubStedfasTo|t|alMagazine|[8833.18]240.00|ES|CE240.00 ee|300.00|
|Office &|Publicity|151.98|151.98|144.02|
|Flowers|456.69|456.69|328.67|
|Miscellaneous|2,868.39|842.54|3,710.93]|Page 9:6|2,583.99|
|Organ|Supply|0.00|0.00|0.00|
|Sub|Total|ES|||ES|RT 77)|
|Fundasing|expense|||es|
|Contributions|Denomination|6,533.70|6,533.70|6,502.90|
|Presbytery|123.00|123.00|123.00|
|Extra-ordinary|Sub|Total|a|
|Exrecrdnary|Adjustments|eS||[eS]|||
|Surplus|(Deficit)|Net|Recpts|(Paymnts)|||10,513.39|-2,218.33|910.34|-282.54|8,922.86|-523.47|
|Net Movernent|on|Funds|PSST|
|IO]|(233 [Sa288A] [BE|[825.47|
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Sauchie & Fishcross UNITED FREE CHURCH OF SCOTLAND Supplementary Sheet and Notes - Year ending 31st December 2024
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Page 9
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Note Details of Receipts £ Note Details of Payments £ £ £
1 Offerings - Other | General | 5 Property General
Love Gifts [| Church | Manse | | Total_|
Retiring Offerings - Target
Total Council Tax 2,515.65 2,515.65
Telephone 0.00
2 Donations | General |
Donations to Target Fund Insurance 2,057.43 513.34 2570.77
Dons to Flower Fund Heat and Light 3,746.76 8,746.76
General Donations Repairs, maintenance
Prayer Union Booklets Equipment, Furnishing
Total | 13,105.30__ Sub Total | 5,804.19] 3,028.99] |B 833.18)
Fabric
3 Other - Miscellaneous | Church | Manse | | Total|
CharitiesSalutationAidHotel Room Repairs /Maintenance 2,926.33 942.00 3,868.33 ,|
Gift for Clerk Equipment
Returned Pulpit Fee
Total Sub Total | 2,926.33] 942.00] [8868.33)]
4 Receipts for and Payments to Missions
Donated to, from General Fund Property Total PF«42701,51|
Global Focus
SU Scotland
Stand by Me
Barnabus Aid
Salvation Army 6 Miscellaneous | General_| Sp Appeals | Childrens Work| Total __|
Mary's Meals
UCB Ltd Resources 522.79 522.79
Total PY G iftratuities for Clerk 1 50 0.00 1 05 0.00
Copyright 163.00 163.00
Donated to, from Special Appeals Fund Piano Tuner 50.00 50.00
Missions
Stirling Street Pastors Childrens Work Expenses 842.54 842.54
Tearfund Sponsered Children 1,570.00 4,570.00
SU Scotland Commissioner Expenses 312.60 312.60
The Leprosy Mission | __ 155.00] Total | 2,868.30] | 842 54] 8,710.93}
BCM International - Peru
Total
Other Charities
The Gate
WDP Scotland
Total |___331.00
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