The Church of Scotland CAMELON PARISH CHURCH Report and Financial Statements For the Year Ended 31 December 2024 Congregatlon No: 2211340 Scottish Charlty No: SC 014816 Camelon Parish Church, Church of Scotland Report and Financial Statements For the Year Ended 31 December 2024 Contents Pages Trustees, Annual Report Ilncluding Reference & AAministratwe Information) Report of the Independent Examiner Statement of Financial Activities (including Income & Expenditure acC￿ntI Balance Sheet 10 Notes to the accounts Appendix- FurKls heFd by Church of Scotland Genera Trustees 21 Camelon Parish Church, Church of Scotland Trustees. Annual Report For the year ended 31 December 2024 The Iwslees piesenl their annual report and finanual slalemenls of Camelon Pansh Church, Churth of Scotland Ihereinafter referred to as Camelon Parish Church or the Church) for the year ended 31 December 2024. The financial slalemenls have been prepared in accordance with the accounting policies set out in note 1 to the accounts and coM￿Y with the General A$sern￿Y Regulations for Congregational Finance, the Charits"es and Trustee Investment (Scotlandl Act 2005, the Charities A￿ount$ {Scotlandl Regulations 2006 las arnendedl and Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reports"ng Standard applicable in the UK and Republic of Irdand effective from 1 January 2019. Objectives and Activltles The Church of Scotland is Trinitaytan in doctfine. Reformed in tradrtion and Presbyterian in polty. It exists to glo¥fy God and to work for the advancement of Christ's ￿"ngdoM throughout the world. As a national Church, It acknowledges a disb"nctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. El ctroperates w¢th other ChLsrches in various ecumenical bodies in Scotland and bey¢)nd. Camelon Parish was formed as a resLFIt of a union in December 2003 of tsvo local Churches Icamelon INing and Camelon Sl John's) and is the legal inheTttOT of the assets and liabilities of these tsvo former parishes. The Church continues to endeavour to reach people wrth the Gospel of Jesus Chnst within Ihe church and the communty at large through a wde variety of events. Regular worship takes place each week on Sunday mornings at 11.00am. During the summer months. {July and August) worsh5p is less fomial, wrth the ot4'ective of encouraging greater interactsvty and active participation by the congregation. Whilst there is no pemianent minister in post. Ihe curret)I Interim Moderator, Rev. Dr. Jean Galtachei, draw5 up a rota to cover the Feading of worship within Camelon Parish. Thi5 r4)ts consists of OTdained ministers. those from the Readership. and surtably qualified Lo¢al Worship Leaders. Forth Valley and Clydesdale Presbytery's Mission Plan was finalised during 2024. This plan recognised Ix)th the need lo relain a physical worship centre within the pansh, and that the congregation required a longei period to explo￿ DPPOrtunitie5 for greater collaborabon wrth other local chuTche5. Presbytery's solution was lo allow Camelon Parish Church to appty for a Transitional Minister. Such posts are appointed for three-t¢ five yeaTS and are designed lo help congfegations idenlfy their path to a suslainable future. Signrficant effort went into consufting with the congregation and the wider local community whilst PTeparing our application. Thi5 consultation Process included developing a brief discussiori guide for use with voluntary groups, Local Government and other stakeholders in an effort lo better undersland the current needs of the local community, as viewed by those wotking wlhin rt. This pfocess helped to shape our thinking aboijt how lo best support our community and serve the Lord. The completed applicat￿￿ form for a Transitional Minister was submitted on January 15th 2025. Our recendy eS￿￿lIShed GU￿e. Brobynie and Rainbow groups have continued to devekp, with youngsters working towards the achievement of badges. They have also paTts"cipated in servKes wrthin the Church. The inclusion of such services has helped increase Ihe number of young people regularly attending worship. The TLbesday FellNship continue5 to rperate a varie(I Schedu￿ of events. whth ￿e weu attended. Our halls ￿ntinUe lo be used on a regular basts by Fal(irk Opera. Falkifk Philatelic dub and the Freedom of Mind Communrty Choir. There have been enquines frcffl other c(mmunity groups aboul using our halls. which we require lo manage alongside plans for consolidation of OUT buildings. Members ofthe congregation continue to donate many ffyA rtems to the Fakirk Foodbank. ofwhich we are fout7ding and partner Chtlrch. and several membÈrs snd Ehjers take a lèading part in the running of the Foodbank. Camelon Parish Church, Church of Scotland Trustees. Annual Report IconL) AchieverneTrts and Perfonnance ¥Nrth the reduction of Covid cases all wtyship is currently 'in rerson,. As an alernalive for those unable lo attend OLte lo illness, immobility or concems about tyoxinyty lo others in confined spaces. we cC￿tinue lo live stream our Sunday worship. -he prowision of tsn￿ne services also offers a 'catch up option for those wh05e ￿￿k or other comrnitmenls predude F+)ysical attendance. We have also nolc5d that some viewers replay the service even Ihojgh they partcipated In person. The spirilua] and wellba.ng nèeds of the COn￿egation and community remains a key focJs of our church, athough li can bè challenging lo resource a regular visiting schedule for all the vulnwable men*ws In the congregatson. As n￿￿e￿nar1en1 appontments to Camdon Parish Church'5 Ministry leam were pemitte(I during the Pr¢$bytery Planning process 8nd no 3uitst4e locum was aval￿bI> worsh5P throughout the year was conducted by a rota of indtvid¥als Pro￿￿1￿9 pU￿￿t SLPPty. During the ye3r. former Minister of Camelon Irwg Pari£h Church. isited Camolnn o?.ri= 1.1=c¥atDr of the Churth of Scotland tts m*t with representalwes liotfi liJ￿￿] *iinifi fJw3. donated 115kg of foodstuffs to the Falkirt( Foodbank. The Remembrance Day serv￿ took place within the churth as a￿aYs, with rever￿Ce to those bsl during conflicts. As In prevI￿j$ years a represeTrtatNe of Carndon P¥ish Church was invited to lead worship at the War Memorial at Lock 16 in Carrelon on the afternoon of Rwnembrance SurKlay. Community Charity Shop The Camektn Parish Church Community Charty Shop continues to as major link befyveen the church and members of the local communities. Membets of the local community cc￿*11ue to support this venture by both donations of merchandise and volunteering lo ne￿ stsff ((. Pressure of demand from the local ccimmunity for financial support continues ¥0 require formal, written requests for grants lo be made. It is clear from communty feedback that the charity shop has created a unique role Carnelon Parish church wrthin the k)cal cornmunty and o)nlinues lo be greaty atprecialed. Church building programme AS a result of Forth Valley and Ctydesdale Presbytery's MIss￿n PEan. the KI￿ SessK)n was Instructed lo consider which of Ihe congre9ation's Cufrent buihjings woukl be retairrd a5 our future worship centre, and which would be dispceed of. Imlh the involvement of the Presbytery's Propeity Corwener. the Kirt¢ Session con?idered the m¢ritS and drawbacks of e￿h building. their valuations, and the polenknal repaiTS and renovations requir&J to make them fit for purpose. At the end of this process. it was agrèèd lo disposè of th* Dorrator Road Church and Hai retain the Brown Street Hal. O￿aniSatIon81 development The various aspeets d church lrfe are dealt with by thr& teams each cornprised ol both Elders and Mernbws of the congregab"on. They are Compliance," Church & Cornmunty. and Miristry. T￿se teams are tasked wtth the work of inlegraling ideas and stsggestsons Igleaned frcm Ihe'Path of Renewal, prqect Irainingi into church lrfe and moving the Ch￿rth towaids a more missional aFproa¢h to minislry. It Is txsth our Iv)pe and our intention that the additional staDility and fresh perspectives provided by a new Min ster will provide addIt￿nal support for these groups, eDablirwJ ana equipping e&h of them to achieve Iheii obiecbves, and ty Iloing so. ulth"matety reinvigoraie church life. PffinGyal ffisk5 and mil￿{1¥ Among the prinupal risks that Camelc - -Lrrenty faces is the continued absence of a Minkster. ve years sin¢e th" up hi3 y)3t in Kirkl.ston and am05t S- )s called as Mini8'_' Church. This situat￿1n has be￿ Tr. ti a'¢- Li I'¢io ..nap r31ional spintual ard practjcal leadership provided by our Intorim Moderator, Id 'ke resolve of the Kirk Session, who have consistently and powerfulty adv￿at_- a Church Of Scotland presence in the C(￿m￿nity. At the time of wilting in Ilar¢h 2025 this key risk was furthered mib"gated by news Ihal whilst Camelon Parish Church's applicati￿ for a Transitsonal Minister was unsuccessful due to hoh demand for the very limited number of surtably Ir&ned candidates, the Congregation has been granted leave lo call a ne*V Minister on a re¥iewable basis for seven years subject to formal ratification by Presbytery on Aw'l 26th 2025. Camelon Parish Church, Church of Scotland Trustees, Annual Report {conL) Achievernents and Perfomiance {conL) Flnancial Review Income and expend1tL[￿ is set out in the Statement of Financia5 Actmties (the SOFA) on page 9 and the accompanying notes lo the accounts. The wincipal source of ir￿e is via Weekly Freewill Offering envelope5 and Monthly Standing orders. Totsl income increased in 2024 to £77.242 (2023". £70.760), of which income from grants and donations amounted lo £26,687. around the same level as 20231£26:738 - see note 2 on page 121. Levels of regular giving and associated grft aid were broadly in line wth the previous year. The church's community charity shop achieved gross takings of £22,013 in the year12023'. £23.0001. Good use was made of Gift ￿d. and lax reclaimed from HMRC equated lo around 5% of total inc(xne. Income from Hall Lets continued ro Tecover during the yeaT, with an inuease from £1.524 to £4,128. A full year's rental income from the Lwjnthom Manse was supplemented by the letting out ofthe Cotiand Road man$e for most of the year. Payments for Gmng to Growwefe £21.20412023". £21.690). Costs associated with the charity shop amounted to £10.459. including rent and utilities_ There was an increase in overall expenditure to £69.196 12023.. £65,205). The general fund had an operating def￿￿1 of £15.393 in the year before transfers. A transfer of £20.617 has been made from the charity shop fund to the general fund. The lund balance is £8,699 at the year end. Reserves Policy 11 is Ihe Trustees policy to hokl reserves of approximately six months. expenditure including designated funds. Al the year end the Church held free unreslricled funds of £107.042 (excluding fixed asse151. which represents around 18 months, budgeted expendtlure. £460,000 is held in designated capitsl funds in relation lo property, as per Note 11. The Church also held £10,286 of festn'cted funds which have been provided for the purposes specrfied in Note 11. The trustees a￿ satisfied wrth the level of reseNes hekj. Structure, Governance and Management Goveming Document The Church is administered in accordartce with the lem)s of the Deed of Constitution Iunitsry Foml. Recnjilment and Appointment of Trustees Members of the Kirk Session are the chanty tnjslees. The Kirk Session members are the elders of the chureh and are chosen from those members of the church who are considered lo have the appropriate gifts and skills. en there is one in post. the minister is a member of the Kirk Session. being elected by the congregation and inducted by Presbytery in lems of the prevailing and procedures of the Church of Scotland. Dunng va¢ancy, Interim Moderator5 are put in place and also act as Iru5tees during their temi of appointment. Detsils of all those holding positions as tiuslees and other Offi￿ beafers are on page 6. Camelon Parish Church, chU￿h of Scolland Trustees. Annual Report (conL) Structure, Govemance and Management (conL) Oryanisalional Slnjcture The Kitk Session rneets 6 times per year and is re5poosible for the oversght of all the affairs of the church both spiritual and seoJlar. The Kirk Session is chaired by the modwator. who is the Minister or Interim M(xJeralor. The work of the Kirk SessKin is rerritted to the three GfOUPS rnents'on￿ in the OrganisatlDnal Development SectiC￿ above. The lfjrk Se$5i0n calls additional meets.ngs as necessary for the inductK)n of new Elders, ihe introduction of new communicants lo the Church and any other neeessary ixjsness. Reference & Administrative Inlomiatron Charity Name.. Canebn Panth Churth, Church of ScotL3nd (known as Cameknn Parith Church) Charity RegislralKJn Number.. SC014816 cOng￿93tiOn Refergnc• N 2211340 Conl&t Address.. Church oifice Dorralor Road Camek)n FKI 48N Charity Trustees The list of all truylees who served al any tine during the year and up to Ihe dale of sig￿1ng the accounts is as below. Indep￿￿dent Ex¢m ner Banker5 rgin Money 1 Bank Street Falkir1( FK11NB anc 74 Norse Road Glasgow G14 9EF Camelon Parlsh ChurGh, Church of Scotland Trustees, Annual Report IconL) Tru8tee¥' Re$pon$ibilitbe8 in Rtlatlon to the Financial Statements The cth8rity tru8tee5 are re8FKJnsit4e lor preporing a trustees. annud report arKI finan¢ial ststements accordance wrth applLabla law and United Kingdom knounting Stsndards (Unrted Kingdom G￿eralty Accepted Accounb'ng Prxticel. The law applicable lo charities in Scodand requires the Ch￿[￿ tnjstees to prepare finanoal statements for each year which shcw a INe and fairvi￿¥ ofthe state of affairs of the eharity and ofthe income and experndrture of the charty for that period. In tveparing the financi4 slatemenls. the trusleeg are required to.. select suitable ac£ounb'ng pofioes and then apply them consistemty.. observe the Mel￿d ard principles in the applicab￿ Charilw SORP.. make judgements and estimates that are reasonable and prudent", state whether applicatde accounting 5tsndards and stalemenls of recornmended practice have been followed. subject lo any departures disclosed and explained in the financial statements., PTepare the financial stslemenls ￿ the gung conorn basis unless it 6 inappropriate lo wesume that the charity will continue in operational existence The trUs￿e$ are reSponS￿le fcf keeping ad4uate accourth'ng records that are ￿ffiCIent lo show and explain the cha¥ity's Iransactiuns and disdose with reasonable oses of Designated Funds.. Fund5 set aside by the tTUStee5 for SKwrfic purposes are detsiled below.. Icl Fabric Fund.. The Trustees have set aside funds for the maintenance of the church propety. Idl Charity Shop.. The church operates a charity shop. Net prcceed5 from trading are available lo supwrt outreach into the local community. assist I￿1 community gTOUPS and for the general Work of the church. {el New Church Building Fund_" This fund is to assist with the cost of building a new Church on Ihe former Sl. John's Chuich sile las per pTesb￿ery Plan). lfj Fund for Replacement of Office Equiwent". The Trustees occastonalty set aside funds lo replace larger items of equipment Igl Lionthorn Manse Capilal Fund." This wtal fund reflects the carrwng value of the Lionthorn Manse. Ihl Church Propety Fund". This caprtal fund reflecls the Ca￿ng value of the church properties al Dorralor Road and Brown Street. lil Allsorts Fund." The Allsorts 15 the "Molhers and Twjdlers" group and contributes ￿ Churth funds. til Tuesday Felk)wship Fund.. The Tuesday Fellcvwship hosts speaker5 and entertainers and has trips to the theatre and places of interest. and contributes lo the Church. (kl M Logan memori￿ Fund". This fund was established frc*n a legacy. to be used to support young people taking part in church activilies. Support is granted al the discretion of the minister. 111 Garden Fund." A small th)nalion was designated for the purposes of establishing a community gardening project in the parish. Im) The fixed asset fund corresponds to the net bock value of fixed assets other than heritable prOpe￿e$. Annual depreciation is charged lo the fund and the cost of fixed assels purchased is transfe￿ed into the fund. Transfers are made be•￿een funds to transfer contribulions tElween designated funds. chU￿h Organisat￿n$. the general fund and Ihe chanty shop. 12. Analysis of Net Assets between Funds Unrostrletod Funds Restricted General Designat￿ Fund$ Total Funds Tangible fixed assets Debtors Cash on deposit, at bank & in hand Creditots due within one year Net assets at 31 December 2024 460,000 3,395 95.135 187 558.343 460,000 5,849 113,381 1.902 577,328 2,454 7,960 1.715 8.699 10,286 10.286 16- Carnelon Partsh Church, Church of Scotland Notes to the Accounts (continued) 13. Volunteers In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their lime and talents vAllingty lor the benefrt of the Church. The areas of Congregational lrfe which rely on the contribution of volunteers are many and varied and much ot the activity would be unable to ¢ontsnue were ri not for the commitment shown. 14. Operating Le•$e Commltment At 31 December the chanty had l¥Jture minimuffl payTrents in respect of an operating lease for the rental of property as follows". 2024 2023 Payable.. In less than one year Be￿een 2 and 5 years 8,740 30,590 39,330 7,975 3,987 11,962 17- Camelon Parlsh Church, Church of Scotland Notes to the Accounts (continued) 15. Statement of Financial AGtivitSes- Prlor Year Unrestricted Restricted Funds Funds Total 2023 Income from.. Grants & donabons Other trading actiwties.. Charity shop takings Other trading activitss Investments Bank interest Total income 26,738 26,738 23,000 20,419 23,000 20,419 603 70.760 603 70,760 Expenditure on: Fundraising trading.. chanty sh Other costs of raising funds Premises costs Local 51affing costs National Ministry and Mission & Wider Work Other local costs Governance costs Total expenditure 10,632 224 15,547 8,959 22.649 10.632 224 15.547 8,959 22.649 850 65,205 850 65.205 Net Income l (expendlture) for year 5,555 5,555 Transfern between funds Net movoment in funds 5.555 5.555 Funds reconciliation Total funds brought fonvard 553,581 10.246 563,827 Total funds carried forward 559.136 10.246 569,382 18- Camelon Parish Church, Church of Scotland Notes to the Accounts (contlnuedl 16. Movement in Funds - Prtor Year At Note 01101123 Income & Expen- Gains diture Trdnsfers At 31112123 Re5trict8d fund$: Flower fund Baird Trust Total rnstrlcted funds 258 9.988 10,246 258 9,988 10.246 Unr¢stri¢ted funds- De51gnated funds.. Fabric Charity Shop New Chureh Building Fund Replacement of office equipment Lionthom Manse capital fund Church Propety fund Allsorts Tuesday Felbwship M Logan Memorial fund Garden fund Fixed asset fund Total designated funds.. 17,262 66.061 33 288 210,000 250,000 1.515 559 19.335 23.000 163 {6.248) 115.000) {10.6321 1796) 15.349 77,633 196 288 210,000 250,000 1.515 255 971 11.313) 38 400 25 25 546,143 43,469 118.1 931 115,7581 SS5,661 General fund Total unrestri¢ted funds 7.438 553.581 27.291 70.760 47.012 65.205) 15,758 3,475 559,136 Total funds 563.827 70.760 65,2051 569.382 17. Anatysls of Net Assets belween Funds - Prfor Year Unr¥strfcted Funds Restricted General Designated Funds Total Funds Tangible fixed assets Debtors Cash on deposit. at bank & in hand Creditors due vAlhin one year Net assets at 31 December 2023 460,000 3.701 92.117 157 555.661 460.000 3,062 109,682 3,362 569.382 16391 7,319 3.205 3.475 10.246 10,246 19- The following pages are prowded for irrformation onty and do not form part of the financial slatements -20- Camelon Parish Church, Church of Scotland Year ended 31 December 2024 Appendix Funds held on beh•Mof the congregation by the Chulrh of Scotland Gen*ai frnstees 2024 2023 Capital Credit balances held al 31 December at cost 42.981 42,983 Mar*el Value of balances at 31 DeCeM￿r 50.911 47,728 Revenue Credit balance held 8131 Deeemter 7.133 5.593 Temporary funds at 31 December (debit balance) 21