The Chllreh of Scotland Paisley Martyrs, Sandyford AnDual Report and Accounts 2020 Congreption No: 140766 Charity Nè: SC 011798
Pa151ey Mrtyr8' Sandyford Chur¢b of ScotlaDd Tru$tw' Report Year ended 31 Dee¢mber 2020 The thjslffs ptesent theirannual r¢wrt 8nd fi])ancial ststements of the chaTity forthe ycareThf¢d 31 Dec&Dber 2020. The rinanciaI sthteinents have teo pred in accor with the accouryting policies set out in nots I to th¢ accounts and comply with the G¢n¢rnlAssembly Regulations for congregatio1 Fifjall the Chartti¢s and Trnstrt InvestsDent (Scotland) Act 2005. the Charities Accowtts (Scotland) Regulati0Tr5 26 (As 9jAcJI7Ug Reporting by Ch&it1. Statenwit of Recommen Pwtice applic4bk to clwtties pres>ati08 ll1[ accounts its accorda1C with th¢ Fimncial Rwtitig Standard applithk in ihE UK and Republic of Ireland published on 16 July 2014. ObJectlves aDd Acliviths The ChUh of Scotland is TrinitsTian in doctiine. RefoTmed in tixdition and Presbyterian in polty. It exists to glorify God ¥nd to work for advalleernent of Christ's Kingdom tbrwghout the world. As a ItIOl it ackWled8es u distillcttve i>ll and duty to bring the ordinaDccs of teligion to the people in evffy wish of Sckntland througb a tTItorial miw. It CTrPTKrat&% with other Cburches in variovs #uMlCa1 ldieS in ScotlaDd and beyoikt To offer Christian worship, fellowship. i11¢110 mission and strvi¢ To make known the relev8ncc of the ChTiStiart Messag¢ to the Iivcs of p¢()k io the 21st Ccntury. To bring the OTdin8nces of religion to the peopte within our congregatton and wis Our goals are to pr¢5cnt an inYÈlin& modcm and carÈn8 astrtct lo ow local comtnunity. The desire to do so undcrlines our plau5 to modemise our hall4 thu5 OtTerÉng a uN)Te inwiing EllViTODEnrnt to currai arml ptospthe usets of ourpremises. Ourpoiicy is of inclusion rather than exclusion in regard to use of (w halls by other& and etykavout5 to Flltd reas¢)n5 to gt¥nt rn rather thart deny It. Within this con¥rewion tbes¢ objectives ate puTrosed irxter ali4 by holding a service ofworship every SuDday and on other ¢)Kasions as determined by the Kttk Swjon, thc 50ViSi( of Cbristian e4ts¢ation foryoung people through a SuDd8y School. activities for youngpwple through # Boys. Brigade Cornpany. Tweenies group forpre4ebool aged childr¢n and akillg the premiscs available to girls w ¢onnertd to tbc GuIdeA¥sociats.. RAiAbowB, Browni&s and Girl Guides. OC¢45iODal 5FtciAI events foT youDgpeople s101 events forall age& We also have a Sunday morning cteche sU19¢d by voluntea5 fEom within the Church wgation. which allows th¢ parents tsr8Lwdtafjs of our youn8er ¢hildren to attend wor6hip wmfortsblc in tb¢ knowl thar children are b¢ing well looked afftr. IriNg the year there has b¢ett little a1VIty WTthin the Church du¢ to the Covi&19 p8ndemic. This has greatly affected our income and funthaisit)g xtiviti&%. Chtisttnas caTds are purchased aud delivtrtyl by hand to all our senior members keepitig in mittd those of our CongregatioD who are ho8¢ or care home tEgtTTcts¢ especialty Yenkng them atthat time of yeaT. We have. for a nUffir of years. beell involveAI in the SanwitazL¢ Putsc ShrK Box 44ppeaL and ChristianAi4 wbi¢b haVeh a grtst response from rwjr uKmbers. W¢ also CoU1bUte food5wffs nxmthly to the Jocal f(ball Throughout the yor. we have Biven to Mi Charities. W¥trrAid 4Tyd Erskine from special eollectFOAL% takert after Sunday S¢rvic¢s. A8ain. wc haie be unablc to hold s¢tviKs duc the pandemi¢.
Achievments alld we have lostarn mmbtr of metDbus An the ye4r. T&JuctDg atten at we&iy rJrsbip Servi in both lOtiO0$. W¢ hav¢ be¢n UDabl¢ to 5UPP)rt ourvatious COngrwt acliviti&8 and other 0[lS¢d events due to the currentpanduoi¢ and lockdowA ttqtrictiOD& Wt can be ccmfident about our ability. talents aod resourc to meet the Fln•ll¢ial Review The mlin sow¢¢ of incom¢ is yeekly fre<wtll Off1n from the givilgs by meaL8 of StsndiD8 orthrs and g¢D¢ral do10$. AddititinaI in¢om¢ is 8ett¢rdted by membus agT¢mg to pl fi]lS utth the aid scheme. allowing be reIatLed by the rCh. The combined iw)tne from sourrTh in 2020 was £45.753 compttted with £74.809 in 2019. This is a 3W dem¥e on the pftvious year. Webave ktrst a ofr¢gul¥r this yea4 due to irSl p$18. Tnts)me has s*t[Y decreased due to th¢ paknic. our Friday Cafe. )ntributed £1,424 to th¢ Fwyj Raising Fund in the year. Th¢ figure l> yw vms £7,043. Costs have remai faitly Co( ill line with intlation: alth( we do bave Ih¢•Mitmal runnitig costs ofthe vacant lo fJDancial tetm& Chur¢b blls shown a deficit of £48M7 this year. maiDty due to the tsrge de¢r¢•se in income the Covi&19 p8nd¢JDi4 whil¢ exdi(re still cont[rtl aE a simÈlar IcveL Our investsllents with the Churth of Seotlaad Investoys Trust have dxTe4sed by q716 in the year due to matket force& Also as detsiled below. £21.624 is st511 due to iK paid in Taspect of ourcutnntyear Mitsisty & Mission ¢trUtIOn aTra hes been pmvidcd it) th¢5c fi8ur¢s. We wtll eoolinue to monitorour pr&tp(tl0Tr ¢l<xly. duc to th¢ pr¢seDt finallrial and political K¢rtaIntICs. together with the Risk ma1¢ne4t Thr Church lives in challenging tim<$ and the TnLSte¢s feel il is wdent to corsider issu&4 which may become more problemati¢ for us. Thepa0deC bas DKant that the Chut¢h J)as b¢¢D clo8ed forjntsst of the year. Our coDgre8ation is agein8 andTmly of our ttiembcr5 are Ised or rwuire Ca or. ITve ID care estsblislrnents. This bring5 increased and changed rBSPODsibits"ty in the way we maintain our f¢llowship and worship. resourees of our chh. We ate preseody meetiDg this Ixmlen thanks to the gUroSIty of our mthnbeTS iwt ¢¢)tttinuiDg pnthent of our fiDaDce5 and funds is ltiCal. We hav¢ been unable to ply ourhll Miui5fv & Missi() Th¢ Church HaIls wetc EtiDg efftlYety into¢ fmm lets hdps with ttvelluefort Churdb. Thi$ has kn PDt on hold due to l¢xkdown restric ons. The charity trustees h8ve cuLsidered the res twuired aThl have t¥ken into their cutrtnt •kd fitthtse liabilities. It is the TzUste.PoIicY to hojd reserves of appmx• six mollths cxpumlitfjre inG1j1#g duigDated fimds. At the yCgr¢nd the Chtstch IKlduDrethclcd of £62.608 (cXClLig MaDse & Investnwnts) of which £6,100 had be¢n desi8nated for property Maint¢& The re0)a18 balonc¢of £56508 rEp¢tsist over sev¢n mollths exp¢nditUT This SituatioD will to monitoyed vexy cloÈely. The chwch also held.179 of ffStrirt•J which h•ve btert provitsl forthc PwPos specIfd in Not¢ IS.
Thc coll8re8ation is a re8iStered eknrrty, numb¢r SCOI1798 and is admiDistEtwJ in ord9Ce with the ternw of the Deed of Constitution (Unitary Forn) and is subject to the Acts and Regutations of the GeneTrl Assenibly of the Church of Scodand. M¢rnb of the Kirk Sessson are the ¢barity truste¢5. The Kirk s810n members are tbe elder5 of th¢ chwch and are chosen from those roemlxrs of tbe ChUb who are CQDsidettd to have the 8ppr(wtate gifts 8nd skills. The minister. who is a nwibei of th¢ Kirk Session. is¢lected by the covgregation aud iDdu¢t¢d by Presbytery. Th¢ Kirk Session which Tf*ts quarttrlythroughout the year is res[W)Thle for spiritual affairs within the Chur¢b. There are seveu nmin Inmittees of the Kirk Dau1.. Finatice. Protffj. Communication & Publicity. DAi¥sioD & Education. Pastor Car4 Fulld Raising and Social & C1]d PTolec¢ion.
Pai51ey Mrtyrs' S#Ddyford Church of Scolud Trst¢eS. Report (cont) Year ended 31 December 2020 Rderence #nd Admiuistralfve InforniatAO Trustees Members of the PrlncipA] Offic&bèrers Minister.. Vacant Interim Moderator Se&8ion Clerk.. Church Trwurcr. BS¢lHons). BTr DTS PriDeipal Olet$ Kin8 Strect, Paisley. PAI 2LR Montgomery Road. Paisley. PA3 4LQ Cbarity No.. SC011798 Independent Examiner J Bruce Andrew & Company Ltd ? l Forbes Place Paisley. PAI l Lrr Banl(ers Thc Royal B4nk of Scotland Paislw Chicf Offi¢¢, l Moncrieff Ststtt Paislcy. PAJ 2AW
Patsley Martyrs, Sandyford Ch4rth of Seotllld Trustees. Report (cont) Yer ended 31 December2020 Trllstees, Rvpouthlllties In Rel10 to the FAllDtial Ststements The GhaTity trustee5 are restwibl¢ foTpWln£ a Inkste. amn1 [qX)rta fm#ncial gtsternents ID AecordaD¢e with applicublr law and United Kin8domAc¢ouDtitig Stsnd•rds (Unitsi Kingdom GeallyAcCeptAccontsg Pra¢ticz). The Iaw appli¢8bk to charitia8 in S¢ot!and requires the chaTity truste¢s to prepare fmanciAI stafements for ¢ach yettr whi¢h showa true and fair view of the stste of affoirs of th¢ chlty and of the inc(illg resour and appli(ati¢x of resource4 of the chatity for that puio(L In preparing the financial State0t& the trustees oJe required to: - selrft Suttable accounting policies aDd then wly them Consie0. - observe the method and principles in the applicable Charities SOBP: . mak¢ judgernents &%iirtsaÈs that 8fE Te&8oJJabk and pnbknt . stste whethcr applic&bl¢ atCOUntiDg standard5 al thiemu)ts of reCOmcEr•Cttcelve EKen follow0£ subigd any departures disclosed aud ¢xplained ID th¢ financiat staknts: . prepare the financial ststeJn¢Dts oll ts goi CO basis unless fftt is tiiap¥wte to presvty that thc wiu continue in op¢ratioDal existeDCe. The tnth are respolb for ke¢piD8 prop¢r acntIng rc¢ords Twhich 4Jisclose with rtasonabk accurncy at any lime the financial position of the clwityand to enable tban to ensure that th¢ fiF)tiocial stat¢mcuts comply with the Charities and Truste£ Invesknent (Scotland) Act 2(K)5 a1 the CharRti&% AcccAmts (Scothud) Regulations 2CKJ6 (&4 anw. They also rwnsible forsafe8uardin8 the assets of the cbarity and hence for t2knn8 re4$0nable steps forthe prevention aDd dete¢tion of fraud and other ]egularIllts. Th¢ trustees are rwsible for the maintenance and integrity of the charity and find[}?{ inf0mtion the ¥x¥ngr¢gation's websjt Legislation ID the United KiD8dom goveming the prepardtion and dissemtnatiol) of fffjan¢ial a¢emts may difftr from legislation in other jurisdictions. Approved b the Truste d signed on their bebalf. .ion Clerk
Paisley Martyrs, Sandyford Church of Scodand Independent Ex4miDer's Report to the Trustees ofP*tsley M•rtyrs' Sandyford Year ended 31 Deeember 2020 I rer on the ac¢ounts of the charity for the year ended 31 Decembcr 2020 which are set out on pages I to i? Respective regponsibilities oftrustees exAmiAer The charity's ttl15t are responsible for the prepaTation of the R¢counts Èn accordance with thc ternis of the Charities and Trnstee Investtnent (Scodand) Act 2005 and the Clwities Accounts (Scotland) Re8ulations 2006 (as ameDd¢d}. The charity mistees Consider that the audit requiremeni of Regulation 10{1) (a) to (¢) of ih¢ Accounts Regulations does not apply. It is my responsibTlity to examine th¢ accounts as required under s¢ction 44(1) (¢) of the Act and to stafr whether patticulaT matteTS have come lo my attertion. Basis of iDdependeat examiller's ststement My examination is carried out in Èccordance with Regulation I l of the Charities Accounts (sCotIal) Regulations 2006 (as amended). An examination Includ a ¥1£W ofthe 0tir}g records kept by thc chartty and a comparison of the accounts presented with those re¢ords. It also includes eonsiderntion of any unusual ilcms OT disclosures in the accounts. and seeks explanations from the tnjstecs coJKernittg auy such mattets. The procedurcs undertaken do Dot provide all thc evidence thal would be required in an audiL and consequcntly I do noi expres5 an audit opillion on the view Ven by the aceowits. Independent examiner's statement tn tkn¢ coursc of my exaininaiicvi. no Inattcr has come io niy anentioii which gives me reasonable iause io believe that in amy material respcct thc rcquiretneELts: to keep accounting records in aceord2nCC Wlth Section 44(T } (a) of ihe 2005 Aci and Regulation 4 of tl)e 2006 Accounts Regulaiions (au amended), and to prepare accounts which accord with the accounling rccords and comply with R¢gulation 8 of the 2006 Accounts Regul81ions (as amended) have not bcco mct. or to which. in my opinion. attention should be drawn in order to enable a proper understandinq of the accounls lo be reached. J Elruce An(irew & Lo Lid 21 Forbes Place Paislcy PAI IUT
Paisley Mf4rtyrs' 88ndyford Church of Scotland Stit•ment of Financlal Activitle5 Yeareuded 31 De¢ember 2020 Unrestrlcted Rcstrlcted Endowment Fund$ Fund 2020 20211 Unrestrlct¢d Restrlcted Endovment Funds Fundi Funds 2119 Tot41 2020 2020 Total 2019 Note 2019 2019 In¢ome from: Donaliotis and legacies Clw'it8ble tIvIti¢8 Other trading a¢liviiles lftv¢strneiit income Oih¢r incorne Total Income 55,846 580 1,730 2,188 7,51XI 63,346 580 ,730 2,448 84,884 1,543 6,245 2,795 14,746 99,630 1,543 6,245 3,126 260 331 95 Expendltwre oth.. Raising Fund$ Charitable activilies 401 105.854 561 I2185 8,598 114,452 561 123,468 1.883 Total expendlt#te 106 255 598 853 l22 146 124 029 iY¢l Income l (expeRdlture) before g*ln8 lomes on Inve9tm¢nls ind properly (4S911 (8311) (4A749) (26,679) 13.194 113,485) N¢1 Oaln/(10&8esl on v8luation of Investh]ellts (2.716) (2,716) 8,537 8,537 Net Income l (expendliure) {48.627) (838) (49,465) (18.142) 13,194 (4,948) Tr8nsfers bee¢n thnds Net movement Ih funds (43,627> (5,838) {49A65) 118,142) 13,194 (4,948) Re¢ondllatlon of funds: Total fiJNds bi-ou8ht forward Total funds Cirrled forwArd 381511 337.884 417528 368,063 30,179 399.653 381,511 422 476 417,528 36,017
Paisley Martyrs. Sandyford ChDrth of Scod*nd B2lanee Sheet As at 31 December 2020 2020 2019 Note Flxed assets Tangible assets Investhwits 201.820 73,456 201.820 7A172 275276 277 992 Curre•tA5sets Debtorn Bank and cash io 7,320 107.787 10.630 157,421 Current Llabilities 115.107 168.051 Creditows: aDiounts falling due within one year Net Currentknets li a320 92,787 28 15 139536 Net Assets 368.063 417.528 Fuods Unrestricted fuuds Restricted funds Endowment fits Is 15 337.884 30.179 381.511 36.017 15 Total Charity Fund8 368.063 417528 The accouats were 8pwived by the TteeS 10 Awil 2021 and signed on their behalf by.. Session CkTk
Paisley Martyrs, Sandyford Church of Seotla•d Year ended 31 December 2020 A¢¢ounting Policies The principal account£llg policies, wbich have been applieAI consistentty in the ojrrent azld preceding year An dealing with itenLS which are consideTed mat1 to the COUn are s¢t out below. B4si% of prep2r*tioD The fmanrial statements have been prepared in accordantt withA¢couDting and RePTr by ChaTities". Ststsm¢nt of Recommended Practice appliegble to ¢liarAti&s prewiDg tbeir accounts ill aOrdaCe with the Finartciat Reporting standa applicable in th¢ UK and Republi¢ of Ireland (FRSI 02) i&5ued On 16 July 2014 and the Financial Reporting Standard applicable in the UK and Repubhc of Ireland (FRS102), the Cknities and Tntee Investmeut (scotla Act 2005 and the Charities accounts (Scotlaod) Regulations 21x16 (as amended). Fund 4ccounting Funds are ¢lasgified as either rrthtictcd fid5 or unrcstsicted funds. defined as follows. Restricted fits are futtds subject to specific rniuirements as to theIrU which may be declared by the donor or with their authority or created thr• legal pmce&sts. still within the wider objects of tbc charity. Endowment fund8 are fimds wbich have b 8iveD on the condition that the Or10a1 capitsl sum is not redll but the income there from is wed for the putpose defined in accordance with the Obj of the charity. Unrestricted fijnds are expendabk at the disctetion of th¢ In iu fijnjrnce of the objects of the ch]ty. If parts of the unrestricted fvnds are eannarked at the discretion of the trwces for a particular purpose, they are d¢signated as a separate fund. This desigoatioD has an administrative Purp) only and does not l¢gaUy restrict the trsteeS, discretion to apply the fi{L Incoming resource5 Income is recognised when the ¢harity has entitlement to the funds. any perfoTmance wndilions attached to the item(s) of tncome hav¢ been me¢ it is probable that the income will be re¢eiv¢d and the amount can be measured reliably. Donated servltrs and faali¢ies Doitsted professional services a] donated facilitxes are recognised as iocome when the ¢lwAty has CODtrol over the It¢ any conditiotL8 associated with the donated item have been met the receipt of economic benefit from the u8e by the charity of the item is probable and tbat ecortorniG benefit Call be measured reliably. In accordauce with the CharAtie8 SORP (FRS102) the general volunte¢r time of congregation members is not Tecognised. On receipL dot]aled professional services and donated facilities are recognised oll th¢ basis of the vallle of the gift to the Charity which 18 the amount the Glthtity would have be willing to pay to obtsin service8 or facilities of equivalent economic nefit on the marke¢ a corresponding arnoiint is then recogllis¢d &s expenditure in the puiod of receipt.
Pa151ey Martyrs. Sandyford Church of Seollnd Year ended 31 December 2020 Interest receivable lJ]terest on funds h¢ld on deposit is included wben receivable and the amount w b¢ m¢asur¢d reliably by the cbarAty' tbis is Dormauy upon notification of the inter&8t paid or payable by the BaDk. Flxed Assets The charity bas the ngknt to occupy and use for its Chitable obi¢¢ts ¢ettsin tongible fixed includmg the Church, halls 2nd manse. The balls at Mont8omery Road are vested in the Church of Scotland GeneTal T and the Church amd halls at King Street and the Mans¢ ate vested ill the llam¢ OfLOr Trusttts and are in the ballds of the solicitors, T. F. Reid & DoDaktson. No LX)nsidetBtion is payable for the e of these assets. Expenditure in¢urr& on the Tepair and maintenance of these a&8ets is chary&l as rwources expended in thc Statement ofFitiancialActivities in the period in which the liability arises. Heritable properttes consisting of the Church and halls are not Tecorded in the accounts. The trteeS consider that it woutd be impractical to apply conv¢titIon vahwtion techniques to thesc buildings and actdinglY no valuatiotLS are av2il4ble. Investments Fixed asset investments are stated at matket value at the ba]8n¢e sheet date. UDrealised gaiw and losses rep[llt the difference between the market value at th¢ kginning and elld of the finala1 year or, rfpur¢based in the year, the difference between cost alld market value at the end of the ycaL Realised gaios aod10&8es reprt the difference between the proceeds on diwsal and the market value at the start of the yearor cost if PUTchased in the year. Taxatlon Paisley Martyrs, SaDdyford Chwch is rccognised as a charity for the of 8pplicable taxatioll legislation aJNI is therefore oot subject to taxation on its elmritable activities. The charity is not re8iStered for VAT and resources expended ther¢fore include irrecoverable input VAT.
PAl$ky M#rtyrs' S4nd)rford Church of Scotland ote5 to Fln4ncS8l Stlttments (contlnued) Ye4r emded 31 Decembor 2020 Unrestrlcted Restrl¢tsd Funds Funds 2020 2020 Endowment Fullds 2020 Unre8tri¢ted Restricted Endowment Fund$ Funds Funds 2019 Total 2020 Total 2019 l. Donatlfyns and legaeles Off¢ring8 Thx Re¢overed ¢)n Gift Aid Legacies Lottery Fundin8 Oth¢r Foundalioll Scotland 2019 2019 38,424 7,329 38,424 7,329 62,767 12,042 746 63,513 J2,042 7,000 7,000 10,075 7,(QO 7,000 10,093 10,093 10,075 2. In¢ome from chArltAbl¢ #clIvltles Wedding8 and Funer&ls Coffee morni1i8$ elc Conc¢rts 55,846 7,51)0 14,746 99,630 580 580 270 558 715 1,543 270 558 715 1,543 580 3. Jneorne from other tradlng A¢llvAtleJ Rent received - hall lets 580 1,730 4. Imvestmemt thcom* Endowment income Bank interest re¢eived 6345 260 260 5. Other Income Receipts fron General Trnste Salc of buildin88 Other 331 331 2.448 2,793 3,126
NDtat• FIN•N¢tslSlxte4Wits (¢•thd) Fuuth F¥Nds 2419 F4Dds 2•19 Trfl 2119 2019 RlthiF4ds 561 401 561 55J91 55.RgJ 58.096 tA-rn S1 Iffj20 PIFwpIy i.on 420 11647 1.072 9J37 12,6¢7 3238 3.651 20))7 4496) 21 1651 20207 44) 7J25 CoL41Th 4.453 4.4S3 1790 4.093 1425 T•il 146 929 b#n st•¢ly id•rI
Pthley MvtyTs' Sawdyf•rd •f N4Jtes partoftht B4uthJst¥ttyuts forth¢ye•reRded31 IJe¢thbtt2 7 Styir<• Ad 20,In 2119 Cl¢* 1273
Notes pjrtof the fRa•1 ststettt*ts At l J•wlQ20 l.L 201mO 201MO At l Jw2020 Ai31 Ott•ubEr202 Atjl DxuthEr20Xt At31 DwbEr1119 1120 2DI,QO 201120 2W9 ir 67.635 71 rJ.456 17Z SS.iQ2 3A102
N¢tes formkntprt ofthe DdI75*teC foTlheiwtDdEd31 DtrembEr2•20 19 ID,630 2•Jg Zih24 2&515 13 Ar4154111¢tAuthAFll n.456 73.456 FIS.1 32UiQ J¥74 S179
Notu ftyTmilY of the fIDDdstslcTrellts AtJiD¢< 157 429) fj52 431 432 1917 412 WmUowll<l) Wth H(2) LOI 1$$ 6535 i&wo) 17 30,179 .ios 911l7 (5.r•x)I 522JlO &1 517 9.474 337J14 MiJii 57.6 Y•t*if¥nth 417JZB 10
Not¢¥formP*rt rftht rorth¢yeareAdod31 Dtteth202a ié PkaUK 106 153 rrAid 3l7
Piiley Martyn, SMdyford •>f Seothd Appeudix Funds held OD behalf of the l¥retIo• by the Churcb of Scod4nd Gemeral Trusttts J1 2Q19 Crgdii Babhdt3I 99 64499 CtJifB•lwe*31 DClb 12