otbkennar & QEarrDllOborE 3Parigb Cburcb (Church of Scotland) Congregational Accounts For Year Ending 31" December 2023 Congregation No: CR 221333 Charity No: SC009754
Reference and Administrative Information Churiiy Niin)e". Bothkennar & Carronshore Parl.sh Church (Church of Scotland) SC009754 Charity Registr4llon Number: Congregalion Reference No: CR 221333 Bankers Virgin Money l Bank Street Falkirk FKI INB
Trustees, Annual Report Year ended 31 December 2023 Structure, Governance and Management Governing Document The Church is administered in accordance with the lern]s of the Unitary Conslilution. Recruitment and Appoiniment of Trustees Members of the Kirk Session are the charlly Iruslees. 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 gilts and skills. The minister, who i.s a member of the Kirk Ses.sion, is elected by the congregation and inducted by Presbytery. As a Unilary Constitution the previou.5 members of the Congregational Board are co-opted lo serve on the various commillees commensurate with their skills lo contribute lo the managemeni affairs of the Church. Organisational Structure Certain resrK>nsibililies are delegated to the Finance Committee and Ihe Property Commiltee as appropriate. The Kirk Session which meets six limes a year is responsible for spiriluai affairs wlihin the church. Objectives and Activities The Church of Scotland i5 Trinilarian in doctrine. reforii)ed in ir•311jn dpd Presbyterian in polity. It exisls lo glorify God and to work for the advancement of Christ's Kingdotn Ihrouglioui the world. As a national Church, it acknowledges a distinctive call and duly lo bring the ordinances ol religion to the people in every parish of Scotland through a leIl0rIal ministry. It co-operates with other Churches in various ecumenical bodie.s in Scotland and beyond. Sunday Serviee The Congregation meet weekiy for Public Worship in Church on Sunday at I lam which continues to be streamed via Zoom for those unable lo attend. The services are supported by our organist. During the year. amongst olher events. we have celebrated Easter, Harve51 Thanksgiving, Christmas and commemorated Remembrance Day. We now meet sociatly after worship on the second Sunday of each month for tea and coffee in the Church. The Boys Brigade have use of the Hall each Friday evenlng.
AchlevemenLs and Perfornianco The cnvimnmcni of ongoing deiioiiiii)Illioniil Cliiircli clo%urc.4 Iius prc%enlcd chullcnges howcvcr we have endeaVoUd al our.%ervice on li Sun(l£ly I(} Loniiiiiie lo ei))pliii.si.SL Ilic importuncc of gclling 10 know one anoiher bciicr. The highlight IN our cliil(Ircn Loiiliniiing in Cxplorcr.% und ullcnding our rcgulJr and all-age We have a coniiniiin8 high %liindaNI of niainlenance Ilirougli Ili¢ work of Ihc property committee and eIcient control of finance.% by our finiincc coiiiiiiillcc in Il)c continuing dirricull cconomlc cnvironmenl. We produced inagazines for Ea%ler. Sumiiier, and Christmas and dislribuled Ihem lo the congregation either electronicall), or a.8 a paper copy. P&%ioral care continued including through more inforn]al means such as phone conversalions. We have continued to conduct funeral.s and 8ilPPOrt Ihe bereaved throughout our Parish and Membership. Zoom has tttn sei up to allow phone dial-in users lo expand its accessfftbilily. The chaplaincy .%upport lo Cam)nshore Prlmary School has presented returning opportunitles. We have helped lead Pnmary School Assemblies including Ih05e for Easier, Harvest. and Christmas. Online donation pages have been set up and along wilh monies gifted at the Church we have been able lo support a number of causes namely Strathcarron H05pAce, CHAS, Er5kine Hospital. the Larbert Churches. Youih Trust. Christian Aid, and Macmillan. We also continue lo support the wider work of Ihe Church and the work of Presbytery.
Inancl*l Rti'lvm. for 2011 rr.iulis (()r IlK4 Jrar iiw a.s 4ei i)Iil iii Ilic Siiileii)cni ¢)[ I.ilillllLiiII ALiivilic.s un Pilgc 6 of Ihc Annual Ci)ng'rrbaiii)ndl èlLxM)iini% fi)r Ili)Ilik'eiiniif ( iirn)n%l)i)rc Pnrifili Cl)iJrLII. li 1% iii)INi%iible li) li.%1 dll ihul ()n in%ide un(1 0111.si(Ic ()[ our Lliurcli biiilding Ihmugh Ihc dedicalion of.so e bll'c IhanK% l()r Ilic ivillingness of people lo help ulhcri sUPIK)rting our Churih. èllilK)ubli Ihe%' .%ay 'iiK)i)cy i.%n'i ci'cr)'Iliing" wc Lan'l In.InlÈ &ic wiili(Trul il $0 we give Ilidnk.% for Ihe Ickn'anllhip i)f finaniY.% fi)T.Inoihcr )'C%ir and l(M)K- foN'ard lo anolhcr ycar ofconlinucd support and .scrvice lo Ihc LXlllllI)uniiv. As a Pari%h Lhurch Ihc principal .%()U¢ of funds for Bolhkcnnar & Carron.shorc comes (rom Ihc weekly offlringi iiiadc bs, congrcgani%. In 2023. ovcrall donaiions wcrc £22517. which is a dccrca.sc of £1395 from Iolal of £?.391 ? in 2022. Thc trtix rccovcred on Gill Aid donalion.s and frojn GASD (gill aid small dondlions) £40.f9 M'hich is a decre&sc from £5130 in 2022. 'erdll lotal income for 2023, excluding ihc Flower Fund. wa5 £46536. Thi.$ is an incrc&se from 2022 where Ihc figure w'&s £?5100. Howevcr. Ihis Tncomc contains Ihe dupliciilc paymcnt from Scotli,sh Waler and a pa}'mcnl of £18414 froIn thc Investors Tru81 used io clcar ihe previous Siipend shortfall. Dclail.% noted below. Gencrdl Fund eXEnd1{re in 2023 was £51446, whicli 15 an inCaSe from £28?21 in 2022. This 1.5 due lo Ihc paym¢ni of £18414 from the Invosiors fund which was crediicd then sub.s¢quenily debiled from Ihe General Accouni to clcar (he silnd .shortr(ill. There also increased c0515 for Healing and Lighting. Ai Ihc cnd of 2022. thcrc a shonfall in Stipend paymcntso1£18385. This relaled lo Ihec051 challengcs ofcoviD-19 and agrcement w&5 reached by the Finance comtnillc¢ and 121 Ihat wc would be able lo ffleet a reduced monthly contribution. Thc arrears were addrcssed in QI 2023 and £18414 was r¢lc&scd from the Invesiors Tru%i fund 10 c]c( ihe shortfdll. All Giving lo Grow coniributions have been fflel in 2023. We will continuc lo work wilh our mcmbcrs and community ioaim lo meet all ourcommilmcnl.8 lo Ihe Church of Sco[1(d and maintain our Churcl) and buildings in a sd slalc of repair. Further fresh fundraising initiativcs M'ill bc required in 2024 10 allow our cotnmiirnents to the Church of Scland and 41ny unforeseen fabric work io mci. The Gencral Account balunce al 31 December 2023 £35111. Reserves Policy Ai year end ihe Church lield £3501 in unresiricled fund.¥ Iliili b':arke; 11. t lille Lif the Capital Account was £33413. Statement of Trustees, Rosponsibilities Thc members of the Kt'rk Scssion mu%1 prepLire findncidl slalen)eni% which ¥ivc .sufiicient deldil to enable an appreciation of ihe Iran5ilClions of the Church dunno Ihe fin£Lllci&il !'Lar. Tlie meiiibers of Ihe Kirk Session are reSn51b]e for kceping proper accouniing records which, on requcst, must flect the fin{ClaI position of the Church ai that limc. This musl be dorje lo en5urc Ih(11 Ihe financial ¥iliit¢mcnis comply with the Chiwilies and Trusiec Inveslinenl (scollid) Aci 2(M15, the Ch(lI1c Accoun1.5 (Scoiland) Rcguliltions 2(K)6 the Regulaiions Anenl Congregdlional FinCe approved by the Gencral Assembly vf the Church of Scotland in 2(A)7. They are also responsible for Siifeguarding Ihe assets of ihe Church i2nd musl lakc reiLsonablc .slep% for lh¢ prcvcniion (vOr deieclion of frdud and olhcr irreguliirilie5. Apprnvcd hy IhL. Tru%iccs dnd signed on Iheir behdlf,
SC 1109744 Rcport Df tlic IndcpendL'n¢ b.iiiiiilnci" rcporl oil Ihc Aiciiui)t,% lif Ihe Cliiii'il!, lor tliL' %'i'41' iiiiled 31, DLLeiiihi'r 2023 which are sct out 011 PakSLbS 6 to I l. i%pectii'i' re%yun4iliililii'.¥ uf irus1i'L'S and exaisilni'i. I"hL ili%irili' Ini%lLL.4 31-c fLS1)iii}Njlil('. foi. IIIC PlLP&lfa(ioi) oi IIIL ALC(biintb Iii aLLurdcincc ii'iili ih¢ tLrms of tlic Chai'itlLb,'Iiid l-Iii%lcL1IIIL51iiieiil IScotlAndl tlci 2005 cind tlic Cli.'Irili¥% A('c()iin14 ISc(Iiland) RLguldtions 2006 (ab ttIIiLndLII1. TI)L L1i<1rily'.4 1'niblccs coiisidL'r iliai Illu Aiidil rcquirLnicnt of RebiLilalii)n l O I l } (d) of ilic .4ccouiils RLlg7ulaiioiis docb iiot applv. It is iii}' rcss)oiisibilit>' 10 LY47n)inc Ihc Accounts as required under SLYti(In 4411) ILI i)t tliL ALI 'incl to %tat¥ ivlieilier P<ryrticiil¢ir m'liiL. Iiai'L LVllIL to Iny cltleniion. Basis of indtpcndenl e%ainincr'5 .$tatemeiit My LXOlllll)aiithi) 1.5 Larried out iii aLLordanLe willi regiulalioii I I cil. tl?L Ch&iriliL% ALcoiints (Scotland) rL%&Fulaiioi)s 2006 las diiiLiidcdl. Ali Lxarninalion iiicludes 1¢ I'LViLiV ofihL aLcoiiiiliiiÉ) fLcoril% kcpt by ihL charity and 11 comilai'ibon of tlic acctsuiii% prcsciilcd ltI} Ihosc iicords. li cilso includcs Lonsidcralion ofany unusual items or disclosures iii thL #cLounts, and secking Lxplaiiaiion5 froiii IhL IiustLLS Lon¢cimill&T any such mallcrs. The prixcdurc% un(IcTukcn do not providc all thL ¢i'idcncL (hal woiild bL ILLiuifiJ iii an audit. and consequently I do noi cxpress an audit opinion on tl)e vi¥ii' gii.'L'n b). thi JC¢OUllts. Independenl exom iner's statliniciil In Ui¢ Loijrsi ol- iiiy Liaiiiindlion. li() Ina(tcr has come io Iny attLniion ,Iii¢h gives iiie reasolliible Lause to beliei'e thal in any Inlilerial respeLt Ilie requirLineiiis'. to keL'p aicoLinliiiry rLcords ii) accordaiice witl) SLLlion 411 l (al ofthc ?OOi Ilct ind RLgulJtion 4 or the ?006 .4cioiillis RLgulalion and io prcparL AcLouiit% ivliiL h iic¢or(l ivitli IIiL ¢i¢iounliniT rccoi'(Ib Jnd ionipl), ii'iih RLkiiulation 9 of the 2006 Accoun1% ReLJulations li¢lVL iiol bcen iiiel. oi. 2. 10 M,hiLlI. iii IDY Iipiiii(In. allL'lltion slioiild be drawn in ordcr l() Lrhable a propLf uiiders1411)diiig ofthe accounts lo be rcacli¢d. l April 20?,1
Rothkennar &. C#rroiiNhore Piirl,%h Cliur¢h Recei L% lind P 'iiieiiL% Acciiunl Year ended 31 December 2023 Unmslricled Funds Roslrlelod Tolal Total 2023 2023 2023 2022 Note General Account tk)nations Acii%'iti¢s for Gettcraiing Funds Wedding & Funernl Donaiions Investmeni income LPW V41 Refund Church Hall Ixi 22517 22517 899 899 206 625 87.1 18414 18414 363 Fabric Fund Window Apwal Trnnsfcr (rom ConsolidaiLxI Fund Scottish W41er payment error Flower Fund Donations 1467 1467 103 10.1 40 Total Recei 103 46639 25146 Charilable activities General Account Flower Fund Fabric Fund Scottish Water payment return 49977 49977 28221 120 120 51 1467 1467 Total Pa ments 51446 120 51566 28272 Surplus Receipts over Payments -4910 -17 -4927 -3126
BothkennAr &. Carronshore Parish Church Statement of B8l&nccs At 31 December 2023 Unrestrlcted Funds Restricted funds Total 2023 Tot41 2022 Bank & de osit balance5 Bank & deposit balances brought forward 8411 298 8709 11835 Movement In year: Excess of payments over receipts 4910 4927 -3126 Batd( & deposit balances ried forward 3501 281 3782 8709 Investments at market valuc Investors Tn]sr Growth Fund (cosi £1650) 17820 Assets Gift Aid rcccivablc 4509 4509 Liabilities Minislrics & Mission Coniributions 18385 The accounts wcre approved by thc Kirk Session oil For and on behalf of the Kirk Session
Bothkennar & Crn.li0r¢ Purlsh Churcli Noto% lo tht AccounL Trusiee Reniunorallon and Relulod Party Trgnsacllons Durinb? Ilic year our minislcr Rcv. Andrew Moore. who is a truslee. rcceived rcinibur%enieni of cxpcnses incurred loliTrlling £3594. The expenses covered council lax for nianse of £2897, homecare cover for gas at the manse of £397 and l¢lcphone/inlernel expenses of £300. Travelling expenses covering 2023 were due to paid in Q12024. No other truslee received any remuneration or reimbursement of expenses during the year. 2 Movements in Funds Atl January 2023 Outsthnding chequ deored At31 Reeeipts Payments 2023 Unrestrieted ruttds General Fund 8411 46536 51446 3501 R&strieted funds Flower Fund Total funds 298 120 281 8709 46639 515éJD 3782 oses of Desi Funds nated General Fund: This fund is used for the general rnnning of the Church and for the refurbishmenl of Church property Flower Fund: This 15 a fund lo provide flowers for display during services of worship.
Unreslrlcled Res¢rfetcd Funds 201 Total 2023 TotAI 2022 2017 3. Analysis of Dona¢lons WFO Sch¢niL Inon-Gifi Aid) Gift Aid Ixinaiiotts T&x RccD%'Lwd on Gift Aid IX)naiions Ordinttry Offerings lo. Plaic) OthLr Offcrinbvs. Lk)naiions eic 16374 16784 18165 5130 546 4059 4059 555 555 1529 1529 71 Total Income 22517 22517 23912
4 of nwnL4 c'(% of%Merallnx iiiNi% InLilin in I1 ciinrni or prior ycar in relailon In gcncruling fund% CTh•rltablc attli'illos Unrniricted Restrlcted FndS Totsl 20 To S Ilini4trie.4 & NliKsion all(Kaiion IbIl, due Mini%lcr'% Cl5¢ .U769 .14769 135fXJ 518 518 836 620 C*hcr ¥taffin8 man Fahric rcpaiTh & mainienaft¢c Gai Mainicnanoc ConuJci CouTh¢il Tax Hcai and light In%urancc 620 1898 1898 1918 876 876 -197 -165 2897 21197 -3180 241.1 1963 2196 2196 1617 Church Flower% chUh niall fabric 120 120 51 2.3( Wind()ws EXnl's TelephondlthicmLI EXrn$L5 MI&cL'llaneou AptKals -l(M) ?258 2258 2024 Other exn¢S Toia] Exndlure 51446 120 51566 28?7? Mlnktrr's Siipend All Church of scotl1d congreguiion% conlribuie lo Ihc N&ilion(Il Siipend Fund which be&ir% Ihe co%1.% of all mJni%leTh' lndS dnd empl()yer'% conlribuiion5 for n6ilional in.surance. pen%ion and liou%inbi and I1n fund. Vini%icT%' %iirKnd% difc Piiid in 4icLordsmCC wilh Ihe ndiion411 %lipend %L411e. wliich 1% [lled Io yLdrN ol. %crviLe. )?3 Wlti Iljc fJr41 Ye ()f Ilic ncw Givinb, lo Grow coniribiilion% fur Mini%lry (ind the ivork ol. Ihe Lhurch Ihi4 repl$ed Ilic prcviDu% Mini%lric.% & Mi44iun iilloLiilion. Ai Ili¥ cnd 01. 21)?2. Ilicrc WIL% 41 Shortfall In Slir1d Piiynxnl% ()[ L l 8.3115. Tlii4 wu4 rLliilL'd li) Il)L LliiillL'lib?c4 ol. C.OVID-19 and iibyrcciiient ixIKd hy Ihc l.IniinLe ci)minillcc 4ind 121 Iliiil wc wi)Iild bc dblL' Io IliCLI il fL'duLLd iiionilily Lolliribuiion. NeI$ werc U(jdre4d in Q12023 un(1 118414 wu.% rclcii.%cd Iruiii Ilie InvL.%lor% TruNI lund Io Lledr Ihe All (jiving lij (iwow Loniribuliun.4 huvc bccn nicl in 2023. 10
2023 2022 6. Collections for Third Parties Sirathc<wron Hospice Chas Erskine Hospital Lcyr Christian Aid Macmillan 31KI 74 132 108 202 105 102 102 899 506 FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTELS CAPTTAL ACCOUNT 2023 2022 Credit Balances held at 31 December at cost 22341 22349 Mket Value of Balances at 31 December 33413 41328 REVENUE ACCOUNT Credit Balance at 31 December 566 1833