The Chllreh of Scotland Paisley Martyrs, Sandyford AnDual Report and Accounts 2020 Congreption No: 140766 Charity Nè: SC 011798 Pa151ey M*rtyr8' 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 t*eo p￿￿red 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 2￿6 (As 9￿jAc￿J￿I7Ug Reporting by Ch&it1￿. Statenwit of Recommen￿ Pwtice applic4bk to clwtties pres>ati08 ll￿1[ accounts its accorda1￿C with th¢ Fimncial Rwtitig Standard applithk in ihE UK and Republic of Ireland published on 16 July 2014. ObJectlves aDd Acliviths The ChU￿h 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 I￿tIO￿l it ack￿Wled8es u distillcttve i>ll and duty to bring the ordinaDccs of teligion to the people in evffy wish of Sckntland througb a t￿TItorial miw. It CTrPTKrat&% with other Cburches in variovs #uM￿lCa1 l￿dieS in ScotlaDd and beyoikt To offer Christian worship, fellowship. i1￿1¢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 5￿0ViSi(￿ 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 s￿101 events forall age& We also have a Sunday morning cteche sU￿19¢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. I￿riNg the year there has b¢ett little a￿1VIty 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 ho￿8¢ or care home tEgtTTcts¢ especialty Yenkng them atthat time of yeaT. We have. for a nUffi￿r of years. beell involveAI in the SanwitazL¢ Putsc ShrK Box 44ppeaL and ChristianAi4 wbi¢b haVeh￿ a grtst response from rwjr uKmbers. W¢ also CoU￿1bUte 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 lO￿tiO0$. 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 (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 fi￿￿ts Is 15 337.884 30.179 381.511 36.017 15 Total Charity Fund8 368.063 417528 The accouats were 8pwived by the T￿￿teeS 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 mat￿1￿ 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 a￿Orda￿Ce 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 Tn￿tee Investmeut (scotla￿ Act 2005 and the Charities accounts (Scotlaod) Regulations 21x16 (as amended). Fund 4ccounting Funds are ¢lasgified as either rrthtictcd fi￿d5 or unrcstsicted funds. defined as follows. Restricted fi￿￿ts 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 Or1￿0a1 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 tr￿steeS, 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 Seoll*nd 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 Ch￿itable 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 tr￿teeS consider that it woutd be impractical to apply conv¢titIon￿ vahwtion techniques to thesc buildings and act￿dinglY 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 fina￿la1 year or, rfpur¢based in the year, the difference between cost alld market value at the end of the ycaL Realised gaios aod10&8es repr￿t 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 (¢•th￿d) Fuuth F¥Nds 2419 F4Dds 2•19 Trf*l 2119 2019 R*lthiF*4ds 561 401 561 55J91 55.RgJ 58.096 tA￿-￿rn S*1 Iffj20 PIFwpIy i.on 420 11647 1.072 9J37 12,6¢7 3238 3.651 20))7 4496) 21 1651 20207 44￿) 7J25 CoL￿41Th￿ 4.453 4.4S3 1790 4.093 1425 T•i*l 146 929 b#n st•¢ly id￿￿•r*I 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 f￿￿Ra•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 formkntp*rt ofthe *D￿dI75*￿te￿C foTlheiwtDdEd31 DtrembEr2•20 19 ID,630 2•Jg Zih24 2&515 13 Ar41￿54111¢tAuthA￿Fll n.456 73.456 FIS.1 32UiQ J¥74 S￿179 Notu ftyTmilY of the fID*Dd￿stslcTrellts AtJiD¢< 157 429) fj52 431 432 1917 412 WmUo*wllf Seoth*d Appeudix Funds held OD behalf of the ￿l¥re￿tIo• by the Churcb of Scod4nd Gemeral Trusttts J*1 2Q19 Crgdii Bab￿h￿d￿t3I 99 64499 Ct*JifB•lwe*31 D￿Cl￿b 12