THE CHURCH OF SCOTLAND FAULDHOUSE ST. ANDREWS PARISH CHURC YEAR ENDED 31st DECEMBER, 2022 RECEIPTS AND PAYMENTS ACCOUNTS CONGREGATION NO: 020145 CHARITh NO." SC 016313
Fauldhouse St Andrew's Parish Church of Scotland Reference and Administrative Information Charity Name.. Fauldhouse St. Andrew's Parish Church of Scotland SC 016313 02014S Charity RegislratM)n No". Congregation Reference No.. Contscl Addre55'. Trustees: Klrk Sesslon: Congregational Board.. Prlncipal Office-Bearer8: Minister Session Clerk.. Clerk lo the Board.. Church Treasurer.. Independent Examiner: 8anker8: The Royal Bank of Scolland. 8 Hopetoun Street. Balhgale West Lothian EH48 4EU
Fauldhouse St Andrnw's Parish Church of Scotland Trustoes Annual Roport Yoar EndBd Docombèr, 2022 structure, Governance and Management Goveming Documenl Th8 Church is administered in accordan¢e with the terms of the Deed of Constitution Rgcfultment and Appolntrnent of Trustegs Mambers of the Kirk Session and ltte conggatIonal Board afe the charity Iruslee5. The Kirk Session members are the elders of the ChuTch and are chosen from those members of the Church who are considered lo have the appropriate gifts and skills. The Congregational Board is appointed ffom within the congr&Jalion and members of the congregation are invited lo nominate individuals who are believed to have the skills and ¢ommilment to contribute lo the management affairs of the Church, to become members of the 803rd. Board members are then appointed at tha Staled Annual Mèeting and seThe for a period of three years after which they must seek releclion al the next Staled Annual Meeting. OryanS8atlono1 Structure The Congregational Board is chaired by the Minister or a Vice-chaimian appointed by the Poard as reqLtired .11 meets 10 times in a year. Certain responsibilities are delegated to the Finance Committee and the Propety Committee as appropriate. The Kirk Session which meets 9 limes a year is responsible for spiritual affair$,within the Church ObJecllv•8 and Actlvltle8 The Church of Scotland 15 Tfinilarian in doctrine, Reformed in tr8dilion and Presbyterian * policy. 11 exists lo glorify God and lo work for the advancement of Christ's Kingdom throughout the worfd. As a national Church, il acknowledges a dislinclive ¢all and duly lo bring the ordinances of religion lo the people kn every parish of Scotland through a territorial ministry. 11 co-operates with other Churches in various ecumenical bodi in Scotland and beyond 2022 began in the Same manner as 2021, with governmenl-imposed restrictions on numbeh of people gathering ,due lo the continued threat ol Covid-19',Ihis meant that very little of our normal routine of congregational life and regular activities could tske place. Services continued online under the banner 'Scoll on Sunday, and were published on YouTube and our own Facebook page. The minister, a5 chaplain of Falla Hill Primary School, continued lo provide recordings throughout the year for variou5 school assemblies. culminating a series ofj four advent talks during December. Following the loosening of restrictions over the year, Church worship began lo relum lo normal, although one of the downsides of Covid has been the lack of numbers returning lo regular worship. While restridions eased, we continued to provide recordings of live Services. which were uploaded lo YouTube and shared widely. Communion has been celebrated four times during the year using a different pattem of servi was well received. g the elements, which Since the summer, congregational life has begun lo gel back lo normal with various ¢rganisalions and groups returning lo our halls each week. Tea and Coffee have resumed after worship, and the TuesFlay Coffee Shop has also opened as from the autumn Fundraising events have also continued, with a fllm afternoon in October. our Chrislmas Christmas Tree Festival or 'Treefest' in December. ir in November, and our Kj'rk Session and Congregational Board meetings have returned to being 'in-p8rson'. P8$ and we have seen our flower ministry resume. Church news has continued to be circula newspaper 'The Sl Andrews Times , through which we have kept the congregation updated Over the past year we have engaged with the Presbytery of Edinburgh and West Lolhian devising its Presbytery Mission Plan,. with the Plan suggesting a union with Harthill Sl Andrews. we have begun lo engage with the Kirk Session there in some joint meetings, and have had several opportunities lo share worship together. Our minister, as Interim Moderator at Harthill St Andrews, has, since October, been conducting Services of rShip there as well as in Fauldhouse. ral Wofk has continued, ed through our quarterly
Fauldhouse St Andrews Parish Church of Scotland Achievements and Performance At the end of the year there were 159 members on the Church Roll, a decrease of 5 from the previous year. Attendance al Morning Worship varies belween 40-50.EldeTS participate in leading worship. As a Church we lake an active part in our community. Our halls are used by the Brownies Guides and Rainbows, a slimming club, children's parties, AA and CA meetings and funeral leas 11 is open for annual events such as the Gala Day and Community Day. We also hold our Coffee Morning each week, which is well supported by the communily, and we are committed to using Fairtrade producls. We raise money for several charities throughout the year and tske part in the Blylhswood Christmas Shoebox Appeal which helps refugees and displaced people throughout the world. The ¢ongragalion co-op6raleg e¢umenically through its Minj81or with the loaal Rpm4n Cglholic Church and the Salvation Army al the annual Remembrance Service al the War Memorial.
Fauldhouse St Andrgw$ Parlsh Church of Stotland Flnanclal Revlew The principal source of income is from direct giving through our weekty offerings. standin orders, tax r8Verèd from the Gift Aid Scheme, fund raising and donations. Direct giving decreased during the year ty £2766.92 and the numbar of people who contribute through the Grft 'd scheme Is 23 a decrease of 2 . We are showing a deficit of £2955.10 in our accounts this year .This is better than we nvisaged and although our direct giving has decreased we were aLAe lo resume our weekly coflee shop. fvndraising events and hall lets .rf only for part of the year. We have had the additional cost to the heating system enabling us to run the thurth an costing £4071. We envisage that we will show a small deficit in 2023 due to the reduction in d1cl giving. hall separately Gompleted Roserrfes Policy The Kirk Session and Board In December 2022 decided that we would continue tr) hold a reserves policy of £15.000 for the year 2023 and review il again in November 2023 The Resetves PoIY is in place to cover any exceptional one-off cost5 that may arise due to unforeseen circumstances. Statomont of tho Truste, R8sponslblllties The members of the Kirk Sessionlcongregational Board must prepare financial slalemenls which give sufficient detail lo enable an appreciation of the Ir8nsaGlions of the Church during the financial year .The members of the Kirk SessionlCongFegalional Board are responsible ft)r keeping proper accounting records which. on request, musl reflect the financial position of the Church at that time. This must be done to ensure that the financial sl8lemenls comply with the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts IScotl•ndl Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the ¢hurch of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must lak reasonable steps for the prevention andlor detection of fraud and other irregulanlies. Approved by Trustees and $Sgned on thelr behalf, Date
Fauldhouse St. Andrew'g Parlsh Chur¢h ot Scotland SC 01631 Independent Examlnefs Report to the Trusteès of Fauldhou8e St. Andrew's Parlsh Church I report on the accounts of the Charity for the year ended 31st December, 2022 which are sel out on pages 7 - 12. Respgctlvo r•Bpon$ibilltie8 of trustee and exarniner The Charity's Trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scollandl Act 2005 and the Charities Accounts Regulations 20CÉ. The Charity Trustees consider that the audit requirement of Regulation 1011)IDI of the Accounts Regulations does not apply 11 is my responsibility lo examine the accounts as required under Section 44 11 IICI of the A¢1 and lo stale whether particular matters have come to my attention. Basls of Indepondent Examlner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts IScolland} Regulations 2006. An examination includes a review of the accounting records kept by the Charity and a cofflparison of the accounts present with those record5 It also includes consideration of any unusual Items or disclosures In the accounts and seeks explanations from the Trusl&s concerning any Such matters. The procedures undertaken do not provide all Ihe eviden that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. Fauldhouse St Andrew's Parish Church of Scotland Independent Examin•r'8 statement In the course of my examination no matter has come lo my attenlK)n 1. Which gives me reasonable cause lo believe that in any nialerial respect the requirp.ments." To keep accounting records in accordance with Section 4411 Ila} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and To prepare accounts which accord with the accounting records and comply with Regulation g of the 2006 Accounts Regulations have not been met or 2. To which, in my opinion. attents.on should be drawn in order to enable a proper understanding of the accounts to be reached. Signed. Address.. Dale.. 2CY23
Fauldhouse St. Andrew's Parish Church of Scotland Receipts & Payments Accounts for year ended 31st Decem ber2022 Unrèstricted Funds 2022 Restricted Funds 2022 tal Total 22 2021 Not• Receipt8 Donations Legacies Fund Raising Events Bank & Deposit Interest Special Collections Sundrie$ £34,301.37 £0.00 £1,735.00 £99.02 £1.939.50 £675 95 £38,750.84 £0.00 £0.00 £1.973.00 £0.00 £0.00 £0.00 £1.973.00 £34.30 .37 .00 £3,70 .00 £9 .02 £1.939.50 £67 .95 £40.72 84 £36,582.92 £0.00 £1,739.00 £32.95 £598.00 £0.00 £38.952.87 Rental of Premises Grants Receipts from Gen Trustees Other Income £3,88100 £000 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £3,881 00 £o,00 £0 00 £0 00 £1,009.00 £0.00 £0.00 £0.00 Total Recelpts £42.631.84 £1,973.00 84 £39 961.87 Payments C051 of Generating Funds Charitable Activities £241 86 £47,073.08 £0.00 £245.00 £241. £47,318.08 £291.22 £54,809.90 Totsl Payrnents £47,314.94 £245.00 £47,559. £55,101.12 Exces5 of Receipts over Payments for the year 4,683.10 £1,728.00 15139.25
Fauldhouse St. Andrew's Parish Church ol Scotland Statement of Balances as at 31st Dece mber 2022 Unrgstrlcted Funds 2022 Restrlctod Fund$ 2022 Total Total 2022 2021 Bank & D•po¥it Balanc08 8alance brought forward £48,619.86 £2,997.41 £51,617.27 £66,758.52 Movements In year Excess of Receipts over Payments for the year -£4,683.10 £43,936 76 £1,728.00 £4.725.41 -£2,955.10 £48,662.17 -£15,139.25 £51,617 27 Cheques carried over from previous year £0.00 £0.00 £0.00 £000 Cheques issued bul not presented £0.00 £0.00 £0.00 £0.00 Bank & Dèpo¥it Balanco8 carrl•d forward £43 936.76 £4 725.41 £48 662.17 £51617.27 InvgStmont8 see Appendix Assots Gift Aid Receivable £3.935 25 £3,935.25 £4,490 00 Total £3,935.25 £3,93S.2S £4,490.00 Llabllltl•s Tho accounts were approved by tho Klrk Sesslon & Congregational 8oard Date: IQ OL Treasurer Date..
Fauldhouje St. Andrew's Parlsh Church of Scotland Notes to the A¢Gounts 1. Tru8toe Remuneratlons and R8l•tod Party Tran8aellon8 Onty one tnislee received remunerations in 2022 The Rev1 received Iraveling expenses and counal tax totslling £3025.14 During the year 2022 2. Movement In Funds All movement in lund$ ara as 8hown in the Stslement of Balances, We have on whh is used lor general exp8nditiJre and one restricted fund used for fabric pu unrestricted fun e$. 3. Analy818 of Donatlon8 Unrn8trl¢t•d Fund$ 2022 R•¥trlct•d Fund8 2022 Tbtal Total 22 2021 FWO (non gift aid } FWO Igift aid) Tax ReCoVed on Gift Aid Open Plate Other Off&rings, Don81ions £9.018.00 £10,734 00 £4,49137 £4,787.00 £5,271.00 £0.00 £0.00 £0.00 £0.00 £0.00 £9.018.00 £10,734.00 £4.491.37 £4,787.00 £5.271,00 £9,690.80 £12,365.00 £4,557.07 £5,250.25 £4.720.00 £34,301.37 £0.00 £34,301,37 £36,582.92 4 . An•ly81• of Paymtsnts Unregtrlctod Fundi 2022 Re8trlct Funds 2022 rotsl Total 2012 2021 Cost of Generating Funds - WFO Envelopes £241.86 £o.co £241. £291.22 Charltable Actlvltles Ministry & Mission Interim Moderatorfs Travel Minister's Expenses £21,278.00 £0.00 £720.00 £0.00 £0.00 £0.00 £21,278. £0. £720. £21,517.00 £0.00 £1,2.00
Fauldhouse St. Andrew's Parlsh Church of Scotland Notos to the Accounts Unre8trictod Funds 2022 R&strf¢ted Funds 2022 Total Total Charitable Actr'vitses Icontinuedl Locum Mlnl8try&Mls•lon&expen888 Pulpit Supply Organist Presbytery Dues Council Tax Healing & Lighting Insurance Photocopier, Stationery elc. Fire Safety Advertising Church Telephone Traidcr?ft Manse Ga5 Maintenance Manse Healing & Lighting Life & Work Fabric, Repairs, etc. Manse Telephone Sundries 2022 2021 £0.00 £445.00 £0.00 £825,00 £2,305.14 £3,312.17 £2,531,75 £1,077.33 £145.60 £60.00 £634.90 £0.00 £461.75 £0.00 £243.00 £7.155.38 £942.73 £4,935.33 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £000 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £245.00 £0.00 £445.00 £0.00 £825.00 £2,305.14 £3,312.17 £2.531.75 £1.077.33 £145.60 £60.00 £634.90 £000 £461.75 £0.00 £243.00 £7,155.38 £942.73 £5, 180.33 £0.00 £285.00 £0.00 £425.00 £2.236.29 £3,406.54 £2,385.54 £581.69 £307.26 £0.00 £584.32 £0.00 £432.25 £0.00 £333.00 £18,482.59 £723.84 £1.909.58 Total £47.314.94 £245.00 £47.559.94 £54,809.90 Gov&rn4nce c08ts Independent Examiner's fees Purchase ol Assets £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Total £0.00 £47,314.94 £245.00 £47,559.94 £54,809.90 5. Mlnlst•rf8 Stlpend All Church of Scotland congregations contribijte to the National Stipend Fund which bears the cost of all ministers stipends and employer's contributions for national insurance, pension and housing and loan fund. Minister's stipends are paid in accordance with the national stipend Scale which is related to year s of Service. For the year under review the minimum stipend was £28.700 and the maximum stipend in the fifth and subsequent years was £35,269. 10
Fauldhou8e St. Andre$ Parlsh Church of Scotland Note8 to th8Accounts 2022 2021 6. Colle¢tlon8 for Thlrd Partles Christian Aid Blythswood Shoebox Poppy Scot18nd Churcb of Scotland Ukraine Appeal £387.50 £240.00 £220.00 £1,092.00 £413100 £185,00 £OJOO £0 TOTAL £1.939.50 £698.
APPENDIX Fauldhouse St. AndrgW'8 Parf8h Church Fund8 held on behaw of th• congrngatlon by The Church of Scotland General Tru8toe8 2022 2021 Reserve Account General Account £1,678.87 £6,802.89 £1,669.64 £6,765.53 Total £8,481.76 £8,435.17 12