THE CHURCH OF SCOTLAND CHURCH OF THE HOLY RUDE, STIRLING Annual Report and Accounts Year ended 31" December 2022 Congregation No. 231427 Charity No: SC011473 PRESB YTFRY OF PERTH
REFERENCE and ADMINISTRATIVE INFORMATION Charity Name: Church of the Holy Rude, Stirling Charity Registration Number: SC011473 Congregation Reference Number: 231427 Contact Address: Churcl) of the Holy Rude St. John Streel STIRLING FK8 IED TRUSTF.F.S.. PRINCIPAL OFFICE BEARERS: Minister Session Llerk Church Treasurer INDEPENDENT EXAMINER: FCCA., CPFA., 2 Fairhill Road, Whins of Milton. Stirlio& FK7 OLL BANKER5: Royal Bank of Scotland STIRLING Page 2
TRUSTEES ANNUAL REPORT.. YEAR ENDED 31 Deceniber 2022. STRUCTURE. GOVERNANCE and MANAGEMENT GOVERNING r)OCUMFNT The Church is admini.siered in accordance wilh die terms of the Deed of Constitutton (Quod Omnia). RECRUII'MENT and APPOINTMENf of TRUSTEES Member5 of the Kirk Sq55Lon are the Chariiy l-rustees. The Kirk Session members are the Elders of Ihe Church. The Minister, who is a member of the Kirk Session, is elected by the Congregation and inducted by Presbytery. ORGANISATIONAL STRUCTURE The KiTk Ses5ioi) is cliaired by the Minister and meets eight times per year. It is resp0115ible for all affairs within the Church. Certain duiies are delegaied 10 smaller committees, including Property and Finance. OBJECTIVES and ACTIVITIES The Church of Scotland is Triniiarian in doctrine, Refortned in tradition and PresbyÉerian in poliry. It exists to glorif! God and to work for the advancement of Christ's Kingdom throughout the World. As a naiional church, it acknowledge5 a diS1inciive call to bring the ordinances of religion to the people in every parish in Scotland by a terrirorial rninistry. The Church of the Holy Rude is a grade A listed building with a long history as One of the six OFiginal Burgh Kirks of Scoiland, In 1567 li was the venue for the coronation of the infant, King James Vl. Iii pannership with the Friend of the Holy Rude, the congregation pre.qenis Ihe church's history in a Christian context to the general public, welcoming all comers. The congregation conunued to hold regLilar Sunday seNices of public worship, with the 8Rrrament5 ofha ti%tn and of the Lord's Supper (Holy Communion) celebrated by the Minisier, addiiion the church hosted a number of weddings. funerals, concerts and other speciLII eveiiLS lor local communiiy organisaiions, Including Stirling Higli School and Allans Primary School. Special services of worship were held for the Argyll and Sutherland Highlanders Regimental Associaiion, the Surling civic Remembrance Sunday service, and a civic memorial service for Her late Majesty Queen Elizabeth, attended by the Lord Lieutenant of Stirling and Falkirk, by the Provost of Stirling. and other local digniiarie5. The relaxaiion of Covid restrictions has allowed wOh1pPlng, concerts, talks, literty events and tour group visits to be resumed. Live streaming of services is now rouiinely done and is appreciated by the congregation as well as a wider audience. The annual King James Vl lecture in Suly, given by Mrs Elizabeth Roads on, The Heraldic Times of King.lames Vl, attracred a good audience. Page 3
OI'HER ACHIEVEMENI"S and PERFORMANCF Holy Rude lias been actively involved in the formation of a new Presbytery Mission Plan. Discussions have iaken place within Kirk Sess1011 diid di Presbytery with elders from 14oly Rude participating in the I'ormation of the Plan. 'I'he nun]ber of ministei's available within Ihe Stirling Ciiy cenrre ha5 been reducod and consequently involved much discLLssion at meeiings held oiiline and in PLrson. The Mi55ioiI Pldll, iifiei. Intiiiy issues beiiig resolved, has finally been approved by the Faith Niirlure Forum of the Church of Scoiland. A banner, in memory of the lali, f(Irmer Session Clerk, was jointly comrnissioned by ,11)d was dedicated in the church in June 2022. This was crealed by Ihe Siirling Siiichers. The theme of the banner is 'Waler of life, Word of lile, as il hangs on Ihe pillar beiween the baptismal font. symbol ol our baptism into Ihe risen life of Christ, and the lectern, froni which the written Word of God in Scripture is read ai every service of wnrship. Ilegcirding the fabric of Ihe Church. wc have annual contracts for roof and gutter thaintenance, builL'f mdjiileiidnce and ancillary equiprnent, anLI orgai) servicing. We have an annual arrangement for ihe lesling lif Ihe lighining rnnduclnr sysiem, fire equipment and portable electrical equipment. The Kirk Session is very appreciative of the generosity of our slaier, wl who has donaied his time and expertise 10 the continuing maintenance of our roof. Concerns about ihe maintenance and long ierni management of the fabric of ihe churcli coniiiiue lo be a high priority. To address these concerns, di5CU55ions with the General -Irusiee5 of the Church of Sroiland and Siirling Districi Tourisin have taken place. A Small group of Kirk Session have bpen invnlved in oxplnring pnssihlo npTinii£ nf pannetship willi Siirliiig Districi Tpurism. The oulcorne of ihese disLUSSLuns is expeLied to be concluded in Ihp near fliiiire. Ai Iliis poiiil. I wisli io acknowledge Ilie considerable support provided by the entirely separate Friends of tlie Holy Rude who have fiinded our energy accounts, our very coJ]5iderable ilisurance premium and a number repairs and without whom we would bo in considerable (lrfficiilty. Dui iiiu 2022, Ilie Kii"k Seb5iOlI COI)tiiiued lo I'eview the Congregatiorbal Roll. Two new members were adrnitled bv re501uiion of the Kirk Session in 2022. and there were five death%'. We niuui.li Ilii'i I" pl155111? cisid ackiiuwli.dRL Ilieii. CDlltI'ibulion 10 Ihe life and work of Holy Rude. This resulted in a l'ull ol 114 menibers aiid 3 adherents. Page 4
FINANCIAL REVIEW The principal snurce of iniotne is Ehe annual aiid tnonilily offeiings by die congregatioii through direct debit, standiiig order and bank transfer. along wilh regular giving aiid the open plate offerings at Suiiday services. There are a number of donors who make donations by reglllai cheques and also at the Church of Scotland's National Giving Day. The Friends of ihe Church of the Holy Riide wa£ esrablished as an entirely separdte and independeni charity in 2011 to support Ihe Church and has agreed to fund some of the enormous cost of repairs, aiid relevant ongoing expenses. It is meeting the very considerable cost of the insurance premium of Ihe building, and also the huge energy costs. As a separaie chaiitable body it welcomes new memhers. donations dnd legacies io eiiable IL to provide much needed and valuabje support to the Church. Church Fund5'. The Church holds an unrescricted General FLU)d and a restricted Fabric Fund in additiuii io Eiidowmeiil Fuiids as laid out in the Receipts and Payments Account and thc Statement of Balances. RESERVES POLICY At Ihe year end, the Chiirch held cash fiinds of £5.982 The finaT]cial reserves of the Church have been invested in urgent smaller rep?irf If) the fabric. niainteiiaiice chai'ges and the salaries of the employees. The bequest from and the Mary Hodge Tn]st capital (which is resiricied 10 overse(Is gidnis) have each been iiivesied in a medium risk incorne fund via 121 George Street. STATEMENT OF TRUSTEES RESPONSIBILITIES The rnembers of the Kirk Session Tllust prepare financial statemen15 which give sufficieni 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 Ihe financial position of the Church at thai time. This must be done to ensure that the liiidllLldl Sl¢iiemei)IS Lumply willi Clidl'ilies 1(] Ti"ustee IiiveSliiieiit (Scotland) Act 200J, the Chariiies Accounts (Scoiland) Regulations 2006 and rhe Regulations Aneni Congregational Finan approvod by Ihe General Assembly of the Church of Scotland 2007. They are also re%ponsible for safeguarding the assets of Ihe Church and must take reasonable Steps for rhe prevention and/or detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf. 'uiI LIL'I k. Date: Ifl(LIL3 Page 5
47 Ind nd nt Examiner, ortt the I report on the Accounts of the Charity for the year ended 31 Dember 2022 which are set out on Pages 7 to 13. min The Charity's Trustees are responsible for the preparation of the AOunt8 in accordan 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 whethei paiticular matters have come to my attention. Basls of Inde ndent Examiner, Stat ment 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. Inde ndenl Examin In the course of my examination, no matter has come to my attention (other than disclosed below ") 1. which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordan with Section 44(1) (a) of the 2CXJ5 Act and Regulation 4 of the 2006 Accounts Regulations, and to Pfepare accounts which accord with the accounting records and comp& with Regulation 9 of the 2006 Accounts ReguSations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name.. Address. Signed.. Date.. Please delete the words in brackets if they do not apply. If the words do app4y set out those matters which have come to your attention. Page 6
Recel ts Pa ments Account. r ende 22. Unrestricled Rè$trlcted Endowment Total Fund Fund Funds 2022 2022 2022 Total 2021 2022 Recei ts Donations Legacies Activities for Generating Funds Bank & Deposit Interest Investment realised Note 24,416 5,000 24,416 5.000 29,814 4,050 1,348 5,398 8,686 6,000 33,466 1,348 34,814 44,500 Other Reipts. 3,B87 3,887 5,921 Total Recel t 37,353 1,348 38,701 50.421 Pa ment Publicity & Adverts Charitable Activities 42,832 1,140 43,972 48,575 Total Pa ments 42,832 1,140 43,972 48,575 Excess l (Shortfall) of recelpts over payments lor the year -(5,479) 208 -(5271) 1,846 Page 7
tlrlin Unreslricled Restricted Endowment Total Note funds funds funds 2022 2022 2022 2022 Total 2021 Bank & Deposil balan¢8S brought forward 26,978 2,275 70,047 99,300 100,864 Excessllshortfalll of Receipts against Paymenls lor the year Movement in funds held by Church HQ Investment realised -15,4191 208 -{52711 1.846 561 2,239 2,800 2.590 -{6.0001 carried lorward 22,060 2,483 72,286 96,829 99,300 Tax Recoverable on Gill Aid 4,CQO 4,000 4,895 Outstanding Ministries and Mi55ior) paym8nts 8,959 Tho accounts were approved by the Kirk Session on 2023. h 11 I th Kirk es Session Clerk reasurer Elder Page 8
Ch tth H l R During the year 4 Trustees received reimbursement of expenses incurred totalling £489 (2021 £145). In addition Mrs Elma Wyllie, who is a member of the Kirk Session, received £3,200 for providing services as Church Off icer and Mr lan Boulter, also a member of the Kirk Session, received £5,650 as Church Organist and Director of Music during the year. No trustee or office bearer or a person related to a trustee or office bearer had any personal interest in any contract or transaction entered into by the charity during the year. ntln As at 1 Jan Receipts Payments 2022 Funds in Church HQ As at 31 Dec 2022 General Fund 26,978 37,353 42,832 561 22,060 2,275 1,348 1,140 2,483 Mary Hodge Trust 70,047 2,239 72,286 Total Funds 99,300 38,701 43,972 2,800 96,829 IEn wm The Mary Hodge Trust is for the Trustees to make grants to support work towards any of the purposes of the foreign mission scheme of the Church of Scotland. Page 9
nt Unrestrlcted Re8trlcted Endowment Total Funds Funds Funds Funds 2022 2022 2022 2022 Total Funds 2021 ti WFO Scheme(non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Open plate Other Off erings Donations etc Total 10,308 10,308 18,654 3,173 3,961 3,173 3,,961 8,628 2,532 6,974 24,416 6,974 24,416 29,814 tln Wecldings and Funerals Concerts and other events and fund raising Other Investment realized 1,348 1,348 3,311 4,050 3,887 4,050 3.887 5,375 5,921 6,000 32,353 1,348 33,701 50,421 Unre8trlcted Restrlcted Endowment Total Funds Fund8 Funds Funds 2022 2022 2022 2022 Total Fund8 2021 Ministry & Mission payments. Presbytery dues Minister's travel Pulpit supply Fabric repairs & Maintenance Staff Costs Organist & music Printing, stationery & Postage Manse Expense Donations to Overseas Mission Other expenses 23,302 23,302 27,094 409 1,083 436 1,237 1,083 1,140 1,140 6,561 5,850 5,860 5,773 5,004 6,561 5,650 775 2,958 T75 2,958 792 2,100 2,094 2,094 279 42,832 1,140 43,972 48,575 Page 10
4.An The cost of the Church's Insurance is paid by the Friends of the Holy Rude, which is a separate charity The cost was £11,549 in 2022 (£15.221 in 2021}. The cost of the heat and light for the Church is also paid by the Friends of,the Holy Rude. In 2022 this cost was £ 5,484 (£9,735 in 2021) The Church of the Holy Rude has the third largest public Spa in the City of Stirling (after the Castle and the Albert Halls) and has one of Scotland's best acoustics for music. Consequently the Church is hired out to appropriate organisations as a public hall, as it has been throughout it's long history, and rent is charged for use at their event as a recording studio. 6. Mlnl t All Church of Scotland congregations contribute to the National Stipend furvj 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 ol seNice. For the year under review the minimum stipend was £28,700 and the maximum stipend (in the fifth and subsequent years) £35,269. ti 2022 2021 Poppy Scotland Christian Aid Start Up, Stirling Strathcarron Hospice Forth Valley Help Friends of the Holy Rud8 414 342 408 163 408 1,142 756 This is income related to rental for the use of the Church and fabric expenditure incurred during the year. Page11
tlr AA Funds held on behalf of the congregation by the Ghurch of Scotland General Trustees. 2022 2021 Being the J Risk Organ Fund Capital held by the Church of Scotland Trustees. Credit balances held as 31 Drnber at cost 2,961 2,961 Market Value of Balances at 31 December 18,554 20,763 Being the J Risk Organ Fund Income held by the Church of Scotland Trustees against expenditure on the organ. Credit BalanS held as 31 December 2,416 2,026 Page12