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 wO￿h1pPlng, 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 De￿mber 2022 which are set
out on Pages 7 to 13.
min
The Charity's Trustees are responsible for the preparation of the A￿Ount8 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 Re￿ipts.
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 D￿rnber 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 Balan￿S held as 31 December
2,416
2,026
Page12