SAUCHIE & COALSNAUGHTON PARISH CHURCH OF SCOTLAND ANNUAL REPORT & ACCOUNTS YEAR ENDED 31ST DECEMBER 2024 Congregatlon No. 231435 Scottish Charity No. SC018155
SAUCHIE & COALSNAUGHTON PARISH CHURCH 8cottJ•h Charlty Nurnb•r SC018165 CONTENTS OF THE FINANCIAL STATEMENTS for the year onded 31•t December 2024 P•g• Rewt of th• TN$te*s Independent Ex8minèr'8 Rwrt Ree4ipts ènd P8yrnontshA>)unt Statement ol 8•Lgnces Notes to the Acc¢yJnts 10 App•ndlx Nola of Funds hekj on behoff of th• Congrogatn by Ihe Church of Scotland General Tw$t$ 13
SAUCHIE & COALSNAUGHTON PARISH CHURCH S¢ottl8h Charlty Number SC01815S Report of Trust•e8 for the year ended 31•t Docember 2024 Ref•Y•nce •nd Admlnl8tratlvo Inlorm4tlon Sauchle & Coalsnaughlon Parish Chuf¢h SC016155 Charity Narrn.. Charlty Registration Number. 1435 nk•rn Bank ol Scotland 21 Mar Street AJk)8 FK10 1 HR i/
SAUCHIE & COALSNAUGHTON PARISH CHURCH S¢oltl#h Ch*rlty Numbor SC018155 Report of Trustee3 for tho year endod 3181 Docembor 2024 (cont)
SAUCHIE & COALSNAUGHTON PARISH CHURCH S¢ottlgh Charlty Numbèr SC018155 Report of Tru8tees for the year ended 31•l Decombor 2024 (cont Structur•, Govgmanco ¥nd Managom•nt Govemlng Document The Churth is administe in acli18Ce with the temis ofthe Model Lke¢J of Consbtului. Réeruitment and Appolntmont of Tru8t8oB Membets of the "rk Session and the Congregational Board aro the charity trustees. The Sess nmbèrs arè thè elders of th• Church and are chosen Irorn Ihose members of the Church who are ¢onstdèred to have the appropn'ale gifts and skills. The Minister, who ts a mener of the Kirk Seswn, is elected by the Congregation and inducted by Presbytery. The Congregational Board appoinled from wlhin the CongregatK)n, and membws ol the Con9re9atK)n a invited to nonwnate indmduals to becorre members ol the Board who are believed lo have the 5ki115 and commitsrnt to contribute to the managemenl affairs ol the Church. Board MernÈers are then appnted at the Ststed Annual Meeting and serve for a penod of th years after whh they nNJst seek r8lacn at the next Stated Annual Meeting. OryaniBatlonal Structur• The congregab.onal Board is ¢haired by the Minister lor Interim Mcxjeratorl and meets regujarty dunng the year. Certain responsibile5 are deated to thè Finance Comrnrttee and the ProFrty Committee as appropriate. The "rk Session is responsible for spiritual affair5 Wrthin Ihe Church. Obl•etlv•s and Actlvltle$ The Church ol Scotland is T¥Tnrtarian in dcttrine. Reforrned Thi tradthon and Presbyterian It exists to glonfy God and to work for the advancement of Cnrisys Kingdom through(xJt the workj As 8 natii)nal Church. rt athnowledges a distinctive call aThl duty to bn.ng the ordinan$ OF to the ple in every parish of Scouand through a territorial rrinisty. It ctsoperates othw Churches in various ecumènical bodies xi sand and beyond. From 1 January unbl 10 Mareh 2024 a service was held at 10.30 am Sunday5 in the Church but the brr changed over the year and thè servrE is now held at 9.30 am to atcommrJaie the requinwts of our linkaga with Clathmannan Parish Church and allow the rninister tsme to trdvel and to n1 wtlh parishioners trom both churches after the morning serwces. A ComMuniL ServKe is heky m March. Jvne. September, and Decembw, and home cornmunion is available to anyone to atteTrJ. A Christmas Eve servu was hesd at 6.30 and a joint 8ervKe wHlh Cl¥kmannan ChuKch on Chllstmas Day. Thwe are werdl group6 assoriat wlth the Chutth. Tho Gulld rregts lorts)kJhty on Mondays from Cktober un1 May al 7.30pm in the Smatt Hall. meeb.ngs are ¥ard and in¢lude speakers. craft, rnsJ3ical and quvz eVryS. Coffee momings a to fai8e funds lor the Chur¢h ond Guild Projects. Th? Thurnday Clrcl• meets weekly every Thursday Ifom ¢Xlobgr until May from 24 tha Large Hall. Every week Inere 15 enterlainrrnl that Includas prgsenlalon8, Speaker3, den$tra1, and milBi1 [forManceS. The meeting s¢aFts and finishes wilh a hymn and a prayer.
SAUCHIE & COALSNAUGHTON PARISH CHURCH Seottlsh Ch•rfty Numbof SC018155 Report of Trustees for the year onded 31•1 Decgrnber 20241cont} The Cr•ft Gmup meels weekly on Tuesdayg Irom October until from 24prn in th• Srroll Hafl. Members work on their own craft projeclg or make knilled rtems SLKh as hats. sGar¥es. gbxfes and bnket squares that Aro gven to charilies sh as Btylhswcrfyj Cale Th• Stmll•rn meet evèry second Wednesday Walks sel oll flom the Church or tw txts to another arèa and walk from Ihere. ¥iiiting a I1 café belore undert3king Ih8lf tstum Jwrn Th• Bdmlnton Club meet on Tuesdays al 7 30pm in th• Lorge Hall. Sunday al Noon meets on Sundays In the Large Ham at 12 1¢¥ 12.30pm. •n galhenng th8t follows Godly Play print1ps. Th• Churth wai represgnted and lald w7th$ at Iha Armislr4 Sunday held wi Coalsnauohton in N•¥¢mb8r2024. Link5 ¥Ath the loc41 Primary Schoo15 were enharted following Ihe indn olr new nIster aThJ th has resulted in a number of prirnary dB8585 ¥11th"ng the church and schcd ser¥t8s h•hJ Achl•v•m•nt• •nd P•rfoTh•nc• Follown9 tho #nkage wtth Clackmann4n Pari$h Chureh in 2023, Pr•sbyt8ry qran¢ed penN"sn to rnlni8ter. A nominating ccrnrnittee wa8 lOrffd,, •pplt•Uons w•rg rwANed', and and Intwvws took tyac8. ThSs resuw in 8 nomlnee belng recommended and accepted by tN)th c£ryfegatr) and an tnductvJn took placè on 7 March 2024. Fundrai8ing In 2024 Indd Tabletop Sales., Plant S•ki•' Oryan18atkJn8' Coffee Momings a Gardon Paty. An Autumn Fayre wa8 held in NOv¢mr ond a Chri$tmBJ Tree Feslwal In Oec•mt 2024. 1 the¥9 9¥8niS w•r• 8utttiiful from A fvndr8iting poryth• Clknted to our mli¥kJn wllhln our cwrnunlty by wovldlng oppxtunlWei lo InleracL Th• number ol hall knt• Incrn•wJ In 2024 •nd Ihl• ed nwjch rwedod f•adftkI A Bofyt or Tre•t evenl was hdd In 2024 Ihalw•s eifethe In •ttrnclrvJ aryl olw attende(I by r•iid•nt8 lffjm local nur8lng homs. The nnthlY Soup and PBncake DayB wero hekl unlll Novernber 2024 wh•n to FK)SWKd wlng lo probl•ms Ihe cooker Ihe large hall. 11 1$ hoFed to replKe thls•aity in 2025 8rJ regun these 88 they helped to ¥treryth our links wh th• ¢omrrKbThty and PThhl•d an ¢¥Fthfvnty lof Ilowshlp In • warm Bpac•. Our hall8 ar• a¥allabLg lor lel lo the kxal communty and a rnroo of t))mrnTrty •etMIkn tsko p• Ih week The Sauchie Community Group use our hall reguLqrfy for conrts. QarKe8 arKI other ev8niS. We have a stroryj relauonshlp wrth them a8 mny of our nmber8 g1 ol lh• Communty Group. lo enh¥nce the febNc ofthq Church, Halls an¢J Mans• ntInUed throughou12024. TM L¥r90 H411 benefitted from donatkjni of fUrnure from USOAW that onhan&J Ihe 810rn9& avalbki crf thts st4g•. It W89 necessary to undertake work on Ihe Church's gabkn end wall as walei ingrnss had c8vwJ th•
towiork lo bo dlwl8ed.
SAUCHIE & COALSNAUGHTON PARISH CHURCH S¢ottlsh Charlty Nurnber SC018155 Report of Tru8tees for thg year endod 3111 Decgmb•r 20241conti A large amunt of took plxe In the Manse Sn 2024 Thiy was edelI lo ffel Presbytery uiremenl$ bÈlore we were able lo have 8n induction service for a Minister bul also to enhr the living ac(xynrn(yJalioii through Ihg provision ol a reluibisheLI sh(Twer room, reaCenI of cwtts in the lounge and dining rDom and external lo the garage and lences The Church supporte(l Blylhswo(xl cathroUgh Ilsshot BoxAppeal and Christrna5 gfftsweredc#wted lo Homesiart and w0nn.$ Speci81 Reliral ¢011ecbons aftei services and Sund•y Teas wer8 donated to the FabrK Fulld. chiis118n AKI (Gaza Appeal). the Gale. Workd Mission. Stralhca¥Ton Hospice aTrd CHAS Fln•n¢l•l R•v5•w The printipal sourc of intomels committed monthty ond w8ékty Gmngs. Induding Grf1 These arrhwnted to £26.395 in 2024, 8 small increase ot £82 from the previous year. Tax recovered ort Gfft donabons 8nd the GIftAhl Sm811 Donations Scheme was £6.259. an increase of £29S on that rteovered in the prev)us yéar. UnfortunBt8ty, core Ineomè li noi increasing at ¥ timè when costs ar• ergawng $ubstanl+ally. Total Ine4)mg lor 2024 w83 £64.761 Apart Irom GIvg9, fundrnising Incre85ed 8vJnfftanty 8ntJ wll conbnug io pLqy ¥ rnar part ol meatlng eost pra88ur88. Bank Incom• also incro88ed over2023 du• to th• ora#e In Internst ratel and Investst mAnag0m•nt The total expandrtur• of £88,811 inelud98 r•ppirn to the 9able end olthe Church 01£7.500. The Church w•• Unsu$81 in opptying lor yr8nt8 to eovw thlB work. The remoinNy gxpgndrturvj o)vern tr• nnln9 Costs ol the Church. In partlcufar Gfving to Grow allcrAtw)n of £30.290. Energy costs incr•as•d subs18ntialty lollowing 8 chanqe to Ihe n4tK)ng1 suppty coThtrxt, refw'nq hher m8rkel costy. Last year's revW hwJhllghled th• fortheoming charo9$ to the Church's flnantts, wrth ts {ruejn of new Minisl8r.1Snk8gewilh Clackmannan Parish Church, and Ihe lossof renlal In0) tr¢)m the Mans•. created 8 de9w of urKert8inty into financ1 planning until ¢ts wer• e$t8blished. A)& of th• new MinistwU Church rèquired lo tnvesl snIfiCan th up3TrJlng the Manoe ¥t• cost of £11.7WJ Tho ts)mbhatK)n o16ubjtan81 one)8, 8nd an Ong&n9exC• olexpondlture ovortrtr)yr. that th• ChuKh h•d to ub"Il•• rM•rvM 01£32,246 to Khwo finanual b8lanc• al th• Y•8r End. Cl•4ty thls Is not a sustalnabla finBnchl po8iVon And Ihlj needi to be 4ddr•8wl 81 8 m?l¢er ol uryency R•Mrm Polky Tho Church bulkllng l• over 170 yearn oka •nd, atthwh 11 1$ In re88onat4o Conditn. Ihe TnJ3le•9 rwnhe Ih8t any mBintenaru woth requlr•d ¢oJld be very eXn$1¥0 It 6$ Ihereth th• jlry to maintain an adequate 16v•l of resor*eB lamounling al this Ilmo to £88,032) lo cover m•pr xpendtture shoukl IhlB be requlred. RegeThe$ ore 8180 f•quir¢d to SUPFrf ongoiTh9 exptThJilwe. a¥ income kw818 8f• currerbuy Insuffid•nt lo mget a11 co818, ofid reserveswith drnin lurther pl
SAUCHIE & COALSNAUGHTON PARISH CHURCH Scollhh Ch•rlty Ilumbw W111$5 R•port ol TN$tr•• lof th• y••r •nd•d 31 * D•c•mb•r 2024 (¢onl)
Independent Examiner's Report to Ihe Trustees ol Sauchio & Coal$naughton Parish Church of Scotland l on the arCOun ol Ihe Chanty fc ytaf 310 Oerter 2D24 th¢h ¥e Set rxrt pages 8 10 12 R••p•¢tlv• r••pon•lbllltlM ol TN•l•M •nd Ei•mln•f The Chanty's Trustee5 are $rsIble lor the prep3ralKM ol in K(tydarKe ith th• ol the chan1$ and Tw$lee InvestnnI l&x)VarnII kt 7W5 •ThJ th• CttJrrts IScrAkY) Regulatp)ns 2C The Chanty Tnjslees consK1er Ihal Ihe audrt WUlvrent ol Regulatvn IC¥1lldl of t k¢fymts Regukqtwjns does nol pY It IS my $[nSibIlIty to exaTThnè the xc(wnts as requirèd undw gecton 4411iicI ol the Acl and lo state whether partKular matleTr hav• cm to my attent B••l¥ ol Ind•pend•nt Exarnln•r'• Sl¥tem•nt My examinatKJn 15 ¢amed out in accordance wrth RegUlali 11 DI the Charrtw lnts (ScoffdI RÈguLg1thS 2C(6. An ex8mifiatn in¢lud8s a revw ol ihe xcountsng records kept by the Chanry and 4 compartson ol the acg)unts presenled wth those iecords It also Includes consthratK)n of any uTrusual items or disdosures in the accounts and seeks eXpnal5 from thè Truslae5 corurniry any SL•ch matters. The procedure5 undertaken do not provide all the ev>dence that wouK1 be requwed an udiL and consequenity I do not express an audrt opinion on th8 gN•n ty the acc%wnts Ind•pend•nt EX•mIn•T St•l•m•nt During rry •xamln8lon. no mattér has come to my attention.. - 1. mg r8850n¥ble cau58 to b•lievg that in any mgt•rial rogF4¢t the requir•ments to keep gccounting reujrds in berdar1ce with S•ctson 4411llal of th& 21Y)5 kl •fMI Regu181ion 4 01 the 2006Accounts Ragulatns. and b. to preparg accounts which accord VAth th8 actoufttsn9 fttoTds •nd crxnpty wth RegUlatn 9 01 th8 2006 Attounts Regulat hwo not been ML or 2, to which, In my oplnloft. attentbn should b8 drnwn in Nderto able a wopw ur•Jerstsr#Jkng of th& accounts to b& rexhod. -3-35
SAUCHIE & COALSNAUGHTON PARISH CHURCH Scolll8h Ch•rlly Numbof gCOI8ISS RECEIPTS AND PAYMENTS ACCOUNTS for the year onded 31•1 Docember 2024 Notes UnreslrKled tleg'gnaletl Endu•nn Fur$ Fund5 Fund$ 2024 2024 2024 Tot•1 Total 2023 Receipts CnatiOnS Grants Aciwitres Generating Funds Bank & Oeposrt Interest Invesbnenl Incorne 3.773 38.884 40.1 799 4,225 3.386 4.659 73 4.732 47.381 5.153 73 52.607 49.1S3 Rentsl of Prefiwses dings & Funerals Ripts trom General Trustees Other Rectipts 10.628 1.140 10.628 1.140 8.5T7 620 10.557 371 376 Total Re¢lpis 69.520 5.1S8 64.751 68.947 Payrnents Cost of Generats'ng Funds CharitabACtivrtieS Governance Costs 190 86.687 180 190 88.441 180 185 67.723 170 1.754 Total Payments 87.057 1.754 88.811 68.078 Exc•M IShortl¥lll of Recelpts ov•r Payrnents lor tho Y•ar brfor• Trnn$fer8 127.5371 73 124.OSQl Trnn•f•rn b•tw••n Funtts 1,797 11.7971 Exe•M Ishortlalll of RK•lpts ovgr Paymonts forth• Y•r •fter Tran$f•r8 125,7401 1.607 73 124.0801
SAUCHIE & COALSNAUGHTON PARISH CHURCH Scottlsh Charlty Numbèr SC018165 STATEMENT OF BALANCES 08 at 31t Docomber 2024 Notes Unr•$lricted De$ana¢ad EThI(¥men1 Funds Funds Funds 2024 2024 2024 Tot•1 Tolal 2023 Binh 8 Depo¥ll Balan¢•s Brought fomar 88,156 4,147 93,969 93.1( Mov•mtnt sn Y•ar'. Excess of Receipts over PaYts 125.7401 1.807 73 124mO) B•nk & D•po•tt Bil•nc•• Carried forward 62,418 5.754 1.739 69,909 In¥¢m•n •t M•th•t V•lu• Icost £64.907. cornw6ing UThrestrict•d £81,218., Endowrnenls £3.8891 133,387 18,839 182.028 139.4 A•••ts GiftAid Receble 1.582 1.682 1.414 Llablllile• HMRC Payment 186 The Accounts wr• 4PPfoved ty the Klrk Se8Blon Congreg•1kn41 Board on 12b F•bruwy 2025 For And on bohalf of th• Klrk S•8sk>n and Congregatkjnal Bowd Se8Bbn Clark Trea8uror
SAUCHIE & COALSNAUGHTON PARISH CHURCH Scottl¥h Ch•rlty NurnlJ•r 8C018165 NOTES TO THE ACCOUNTS 1. Thi&tw Aemun•r•llon •nd R•l8tod Party Tf•nBcllons Dunng 2024 five Trnslee8 recd¥ed ieimbuisem8nl of exp8n5e8 IncuNed, servKes pro¥i¢J eooo 1,148 42 748Q 19871 29.00 In athJib)n, th was retmbursed expenses of £241. The Chvr¢h paid Countrl Tax 1£2.0571 and Broadband (£3971 costs dilIy. $ch ministerial expenses are shared equalty wrth Clackmannan Parish Church. 2. Mtsv•Mnt In Funds Asat10 January 2024 R•rapts Payrnents Transfers As31 2024 Unrestrtct•d FundB General Fund Reserve Fund Ctsntingencies Fun 24,839 43,518 53.015 187.0571 14,043 111.3851 4.840 37.777 19.799 62 59 520 Do81gnatod Funds Fabric Fun¢J Small Projects Fund Sauchie Guild Thursday Circle Craft Group Badminion Club Young Church HolpJay Club Choir Boys. BrvJade 433 619 814 1.779 1.414 130 382 20 1.052 814 747 879 826 607 1758 17431 19001 IAOO) 11301 13671 115 (2381 470 192 173 251 192 173 1.646 4.147 End¢)wm8nt Fund• Lth Erskine Beq1 73 Total Funds BU.811 69.909 UntrIctl Fundo represent oeneral lunds ol Ihe Church thal can b? used fr)r any wrF4)SQ. Dmlgnated Funds are ijnrestricted. 8nd represenl bJnd8 hehl by 85SLxlated wisaiw)ns listed and are used in the running of thos8 or9anisalions. L8g&i¢s. receW in 2016 and 2018. were placed in a Deslgnated Fund. R••trfctad Fund• are fund5thaiare lor Ire5trlcwdl purpo Th&Churth has no 5uth funds. 10
SAUCHIE & COALSNAUGHTON PARISH CHURCH Scottl•h Charlly Number SC010165 NOTES TO THE ACCOUNTS (conti Endowrnent FundB Income from Ihe Elyabelh Snaddon Bequesllg Bllt)C81èd lo the Rgservo Fund a5 the Fund is not hekl by the Church i15elf Income from Ihe Lady Charlolle Erskine B8qUeSt o used to support the Young Chur¢h when requlred. An•ty•l8 of Don•tlon• Unreslricled Oe¥tgnaled End¢7wment Fund$ Funds Funds Total 2024 Totsl 2023 WFO Stheme (non Gift Akl) Gift Aid DonalK*ns Tax Recovered on GIft.d Ordinary Offen'ngs Iopgn PLqtel Other Offerings. cnatIonS elc 2,640 23,755 6,259 2,217 240 2,640 23.755 6,259 2,217 2.728 23,S87 1.682 6187 An•ly•l• ol P•ym•nt• Unrtrslrfcted DeBbnateil Endowmtrnt Fund8 Fund8 Funds Tol81 223 2024 Co8t of G•n•r4tlng Funds WFO Envelop•s 185 185 190 Ch•rltsbl• Actlvltl•g Giving lo GrowAllocation Minister's Expenses Locum's Salary Locum's Expenses Pulpit Supply Organist, can&T & Flnanc• Man6e Costs Fab Repalrs & Malnt•nanc• H¥at and 'gh1 In$ur¥nce Printlno, Stab'on•ry & Tol8phon• Pr8sbyt¢ry Due8 Perfomiing Rwhts Lnce Sundry Costs 30,290 30,290 21.903 63 1,575 8,050 3,553 23,636 11,670 3.951 1.364 1,192 672 732 1.575 8.050 3,S53 23,638 11.670 3,951 4,595 8,532 14.811 5,736 3.791 1.283 1.192 672 631 Gov•rnan¢• Co•t• Indopendenl Examlner'8 Fee 67.723 180 180 170 170 Total P•ym•nt• 11
SAUCHIE & COALSNAUGHTON PARISH CHURCH S¢olll•h Chirlty Num1 SC0181SS NOTES TO THE ACCOUNTS (cont) 5, Mlnlst•i*' Stlpend All Church of Scotland conggatIonS contribute lo the N81ionèl Stipend Fund bears thé eosi ol ministers. stipends and employer's contributions for national Insuranc8. pension. and housing and k)an fvnd. Ministers, stipends are paid in accordance with Ihe natn31 slipend scale. relating lo years ol servico. In 2024 tho minimum stipend was £31,642 and Ihe maximum S.[nd in 5th and subsequent years ol seNice was £38,884. 6. Collectk+ns for Thlrd P•rtl 2024 2023 Christian Aj CHAS Transfom (Tra¢rA) Misson Partners Straihcarron Hosp Th• Gate Charity Young Church )rld Mi55ion OEC (Gazal DEC ISyriarrurk•y Earthqu8k•l 170 113 632 83 200 331 347 216 216 216 153 145 12
SAUCHIE & COALSNAUGHTON PARISH CHURCH 3cottSxli Ch•illy Numh•i SCO181S5 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 ¢on•olldated Fbd¢ Fund Opening Balance Realised ITrv¢51m•nt Gbin 16.442 19 706 501 20 209 16.442 D•bits. Fabric Expense8 Manse EMnditU Church Bler 15391 3,767 Balance h•KI at 3111 D•¢ember atQ7•t 18.442 Market Value ol 8•lone• at 31 O•c•ffthr 2S R•v•nu• Account Opening B3larK8 In¢0 Divid•nd& Inl8fe5l Manse Rent 82 Expendrture Buildlngs InsuT8nc• AdmlDistr8lion Charge Proporty Costs Manse Expondllur• 13.1491 13Th)1 11381 11381 {7,0901 81S c11n9 Babnc• 13