The Church of Scotland Presbytery of FALKIRK 221383 CHARrrY No. SC018587 Statement of Accounts For Year Ended 315t December 2021 Receipts and Payments
PRESBYTERY OF FALKIRK Trustee Annual Report Year ended 31 December 2021 Stru¢ture Governance and Mana ement Governlng Document The Presbytery is governed In terms of the Church of Scotland Act 1921 and in a¢cordance wlth the Declaratory Acts of the Church of scotland. Recru5tment and Appointment ot Trustee5 Membership of Presbytery is governed by Act Df General Assembly, Minlsters Inducted to Charge5 Wlthln the bounds of the Presbytery are members by virtue of thelr appolntment, 8S are members of the Diaconate. Minister5 employed In certaln non-parochial posts are also eliglble for membership of Presbytery. Each klrk Session withln the Ix)unds appoints one elder to serve as thelr Commisslonerto the Presbytery and these appolntments are made annually, The appointmentofAdditlonal Elders Is also made, up to one thlrd in excess of the number of min15ters on the roll of Presbytery and these appointments are made by Presbytery on the re¢ommendation of its Buslness Commlttee, who seek sud) nominations from interested partles. Orranlsatlonal Structure The Presbytery meets seven tlmes per year for ordinary buslnÈss and Is chalred by the Moderator who Is appolnted to serve for one year at each Jlrne meetlng of the Presbytery. The work of Presbytery Is remitted to Standing Committees comprislng members of Presbytery, which a150 havÈ the power5 to co-opt, whose recommendations are brought to Presbytery for approval or otherwise. Presbytery calls addltional meetlngs as necessary for serv1$ Df Ordination. Induction, Introduction to appolntments and other matters as requlrèd by the enactments Df the General Assembly.
PRESBYfERY OF FALKIRK Trustee< Annual Report Icontlnued) Year ended 31 December 2021 Objertlves and Actlvltles A Presbytery is resport5ible for all Spiritual matters wlthin Its bounds and should be alert to take suitable initiatives for the advancement of Chrlsvs kingdom. even FF these are neither prescribed by law nor instructed bythe General Assembly; but a summary of Its specrflc duties within it5 bounds are as follows- a} Determine the number of charges bl Set parlsh boundarles cl Dispose of Calls to mlnlsters and from congregatlons dl Conslder leve15 of parish a551stance el Accept demi5slons and resignatlons fl Record trlbutes to deceased member5 gl Deal with Commlssions from Kirk Sessions h) Admit to membership of the Presbytery lof those qualifSed} and, on the instruction.of the General Assembly,"to the minlstry of the Church of Scotland Il Opernte the current Schemes for the recruitment of candldates forfull tlme servlee of the Church of Scotland and nomlnète and supervise randidate5 for the ministry, auxiliary ministry. ordained lotal mlnlstry, the diaconate ind readershlp. Il Carry out trials for linCe k) Arrange and condutt servlce5 of ordlnation, licensln& Inductlon, commlssioning* setting apart, union, linking dissolution and dedlcatlon l} Agree minlsterial stlpends In accordance with the National Stipend Scheme and In co- operatlon with the Mlnlstrie5 Council ml Determlne Mlnlstrie5 and MIs5ion Allocation5 In co-operation wlth the Mlnistrles Coun¢il ènd C¢mmittee on Stewardshlp and Flnance n) Arrange vlslts and ¢arry out the requlrements of the Local Church Revlew Act In respect of each congregation within the bounds o) Arrange for the five yearly In5pertlon of church propertles as required by the General Trustees Under the authorlty of the General AemblY p) Process appll¢atlons forwork on church property as regulated bythe Generdl Trustees under the authority of the General Assembly q) Examlne congregational records and accotsnts rl Attest Presbytery records sl Appoint Commissioners to the General Assembly tl Consider remits from the General Assembly ul Conslder matters of public Interest locally, natlonally, and Internatlonally vl Deal with petitions and overtures w} Discharge tts dlsclplinary'fut)rtions xl Act as a court.of appeal y) Ensure that the laws and a¢pted practice5 of the Church are observed
pRE$BERy OF FALKIRK Trustees, Annual Report IcontlnuÉdl Year ended 31 December 2021 Achlevements and Performance durlng 2021 Due to the Coronavirus pandemlc much of the usual artlvsty of Presbytery was unable to go ahead. Meetlngs of Presbytery were held online via Zoom and were well attended by the trustees. As part of the General Assembly pro8ramme of reform of Presbyteries, the congregatlons in Cumbernauld were transferred to the Presbytery of Glasgow on l July 2021. Our conversatlort5 wlth the Pre3byteries of Hamilton and Lanark have bore frutt and subj.ett to General Assembly approval Falklrk Presbytery will be Jolning with the Presbyterles of Hamilton and Lanark to form the New Presbytery of Forth Valley and Clyde5dale on June lrt 2022. We continued as far as posslble with lockdown regulattons to ensure the in5pertlon of church properties under the relevant scheme per lol above: process Wdrious applications for work on church property a5 regulated by the General Trustees under the authgrity of the General A5semblyi per Ipl above- commlssioned eleven mini5ter5, eleven elder5, and one deacon to the General Assembly of 2021: ¢ontiTrued to support congregatlons in the process of understandln& operating under and reopenlng churches as part of the Covld restrlctions and regulatlons: by self4tte5tation gnd electronic checkin8 we were able to attest Presbytery records, and continue to meet all regulatory obligations placed upon the Pre5bYtery by the General Assembly. The Presb"ytery also en¢ouraged tongre8Btions In their mi555on and support networks- appointed new Commlttee Conveners where appropriate: appolnted and re-appointed Additional Elders to serye in Presbytery,. dealt with remits from the General A55emblyi we continued to appolnt Interfm Moderators to vacant charge5 Ind kept appointmènts under review; assist con8Tegatlons havlng difflculty with It5 accounts; support the 'Sanctuary First Internet-ba5ed worship community and Its Ploneer Minister; we Set up and maintalned a F8boOk page ond instltuted a daily 'trhoughts and prayer email to irnprove communlcations with Presbyters and congregation5'. Flnanclal OveNiew The prlncipal source of income Is normally asse$5mentS Made on congregational membershlp to meet the following cost5,' the salarles of employee5. the Inspectlon of church properties, a"dmini5tration, and governance. For 2021 the decisiort was made to walve assessments for one year to aid congregations which have been stwgglin8 due to the panderrilc. Our Reserves Polity is to retain a balance of around £20,000 in the"General Fund at year-end In order to ald cash flow unlll Income Is received in April. Thls year We overshot that tèrget by £9,942 as Property Survey fees due to be Involced were not received from our suppllers. The involce51 when recelved will eliminate the surplu& -Restricted and designated Funds are used ?5 described on pages 11 and 12.
PRESBYfERY OF FALKIRK Trustee5' Annual Report {coThtlnued) Year ended 31 December 2021 Reference and Admlnlstratlve Informatlon: charlty Name: Presbytery of Falkirk Charlty Re815tratlon Number: SC018587 Parent Charity: The Church of Scotland Charlty R¢815tr4tlon Number: SC011353 Pfesbytery Reference Number: 221383 Co#ta¢t Address: Rex House, 103 Bothwell Road, Hamilton, ML3 ODW Trustees: The following seNed as trustee5 durlnE the year and to the date of thls report:
PRESBYTERY OF FALKIRK TrustÈes' Annual Report (contlnuedl Year ended 31 December 2021 Reference and Admlnlstrative Informatlon l¢ont.) Moderators Presbytery Clerk Depute Presbytery Clerk Presbytery Treasurer Vacant Independent Examiner om50n CooperAccountants 3 Castle Court C6rnegle Campus Dunfermline KYII 8P8 Bankers Bank of Scotland 1381140 Hl£h Street Falkirk FKI INR
PRESBYfERY OF FALKIRK Trusteeg Annual Report IcontlTrued) Year ended 31 Docember 2021 ststement of Trnstee< Responslbilftles The members of Presbytery must prepare financial Statements, which glve sufficient detail to enable an appreciatlon of the transactions of Presbytery during the finanual year. The members of Presbytery are responsible for keeping proper accounting records, whlch on request, must refiect the flnancial positlon of the Pre5byiery at that tlme. Thi5 must be done to ensure that the financial statements comply with the Chartty and Trustee InvEStment Iscotlandl Act 21J)5. the Charitles Accounts (Scotland) Act 2006 and 8mèndment5thereto and the Re8ulation5 anent Presbytery Flnanee approved by the General Assembly of the church 'of Scotland In 2016. They must also be rEsponsible for safeBuardlngthe assets of Presbytery and must take reasonable Steps for the preyentlon and / or detedion Dt fraud and other Irregularities. Approved by the Trustees and s18ned on thelr behalf. Presbery Clerk Date: 30 May 2022
PRESBYTERY OF FALKIRK Independent Examlnerfs Report to the Trustee5 of Presbytery of Falklrk Year ended 31 December 2021 J report on the accounts of the charlty for the year ended 31 December 2021 which are set out on pages 9 to 12. Respèdive r2sponslbilltle5 of trustee$ and examinèr The ChantStrU$tee5a1È responslble forthe preparation of the accounts In accgrdance withthetèrms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Chafities Account51ScotlaEtd) Regulations 2006 {as amendedl. The charlty trustoes consrderthat the audit rèquirement of Regulation 10111 lal to Icl othe Ac¢ounts Re8vlatlon5 does not apply. It Is my responslbillty to examine the accounts as required under sectlon 44111 (¢1 of the Act and to statè whether partlcular matters have come to my attention. 8•sls of Independent examlnerfs statement My examlnation Is carried out in attordance wh Regulation 11 of the Charities Accounts Iscotland) Re8ulatlons 2Th)61as amended}. An examination Includes a Tevl¢w ofthe accountlng records kept bv the charity and a comparison of the accounts presented with those records. It atso Includes conslderatlon of any unusual items or d15closures in the accounts Bnd seeks explanatlon5 from the trustees COnrnIng any such matters. The proodures undertaken do not provlde all Ihè evldence that would be requlred In an audit. and consequently I do not expres5 an oplnlon on the vlew given by the account5. Indepèndent eMamln¢rfs $tstèment In the course of my examlnatlon, no matter has Come to my attentlon: whlch Bives me reasonable Cause to belleve that in any matsrial respectthe requlremnts ¢0: keep accounting records in accordance with Section 44111 {al of the 2CN)5 Act and Regulatlon 4 of the 2006 Accounts Regulat5ons. and prepare accounts which accord wlth the accounting records and compty with Re8ulatlon 8 of the 2006 Accourts Regulations have not been met, or to wh.ich, in my opinion, attention should be drèwn in order to enable a proper understandiAg CIO Thomson Cooper 3 Castle Court Carnegle Campus Dunfemline KYII 8PB Date: 31# May 2022
PREsBYfERY OF FALKIRK Receipts and Payment5 Accounts Year ended 31 December 2021 Unrèstrkted Fuods Year 221 Re$trkted Fund$ Year 2021 Tgtal Year Total 2021 2020 Recel ts Assessments on congregations Donatlons Deposlt Interest Propertysurvey Furtd Rebate of overpaid salarles Sale of Investment Units W Mowat Memofial Fun Presbyterial Councll Sanrtuary First Project 22,925 31x1 35 35 1,990 225 2,427 3Q,IJ07 30,007 187 85 187 206 iio 59,027 85 64.863 64,863 Tot41 Re¢elpts 96,980 187 97,167 85,229 ments Charltablè Actrvities (Presbyteryl Charltable Activities (Presbyterial Counclll Cbarltable Attivitie5 (Sanctuary Flrstl GovernMn¢e Costs 26,716 65 60.987 185 776 27,492 65 60,987 185 21,769 65.881 Total Payments 87,953 776 88,729 87,671 E5S ot Receipts over Payments for the Year 9,027 589 8,438 114421
PREsBYfERY OF FALKIRK Statement of Balances Year ended 31 December 2021 Asa Deombèr 2021 ijnrestrlcttd Fund5 2021 Restrltted Funds 2021 Total Funds 2021 Total Funds 2020 Bahk & De oslt Balance Bank & Depo51t 6alance5 8JFwd Treasurèr'5 Account Chtjrch of Scotland Dep051tA¢ttsunt Churches Mutual Credit Unity Trust Bank Presbyterlèl Guild 16,701 33,525 5,075 35,387 929 1,132 17,833 33,525 5,075 35,387 929 13,709 33,299 5.942 42,241 91,617 Movement In year: Excess of ReIpts over Payments for the year 1,132 92,749 95.191 9,027 15891 8,438 2,4421 nk & DepDSit Balan¢es C/Fwd Tieèsurer's A¢eount Chyrch of Swtland DeposItA¢count ChLtrches Mutual Credlt Unity Trust Bank Presbyterlal Gulld 21.797 33,560 5,075 39,263 949 543 22,340 33,560 5,075 39,263 949 17.833 33.525 5,075 35,387 929 100.644 543 101,187 92,749 Investments- Church of Scotland Investor'5 Trust 2,69112020 5,109 unitsl Income Fund at market value (Cost 2021 £32.131112020 £61,000) 1,558 un5ts Growth Fund at market value Icost £4,280) 33,584 33,$84 64,935 9,410 9,410 8,966 33,584 9,410 42.994 73.301 The accounts were approved by the Presbyteryof Falkl on 3¢W May 2022 For and on behalf of the Presbytery of F?Iklrk io
PRESBYTERY OF FALKIRK Notes to the Attounts For the year ended 31 December 2021 Trustee Remuneratlon and Related Party Transactlons Payments in respect of work done or ser¥Scos provtded by a TrustÈe: Presbytery Clerk Depute Presbytery Clerk epute Presbytery Clerk Presbytery Treasurer Presbytery Chaplain Presbytery Chaplaln Presbytery OfFicer 6,000 2,592 333 333 3,060 1,020 28 During the year 2 Trustees received reimbursemeht of expenses incurred totaifin8 f250. A Presbytery Trustee, the receives a salary 8* the Ploneer M4nister of Sanctuary First and is an unpald DiTettorofS3nctus Media who Provide pald services to Sanctuary First whtsse a¢eounts are incorporated In theseaccounts. Movements In Funds Incomln# Resour¢es Out8olng Res¢yr¢e$ Asat 31112121 OIIOlJ21 TtsnsfÉrs Restrlcted Funds W Mowai Memorial Fund 832 187 1776 1,8QO 2,043 832 187 17761 1,800 2,043 Unrestrfrted Fund$ Common Good Fund Candidate Support Fund Chaplainty Fund Moderator's Visit Fund PropertySuNey Fund Presbyterial Council Fund Sanctuary First Projert Fund General Fund 8,176 2,562 3,706 L633 1¥025 929 35,387 28,499 8,176 2,562 3,706 1.633 12,914 949 39,263 29.941 Ii,(x)o} 1,000 1,990 85 64,863 30,042 19,1011 1651 160,9871 16.8001 111,800 91,917 96,980 187,9531 11,800 99,144 Total Funds lexcl Inv8$tmènts) 92,749 97,167 188,7291 101.187 li
PRESBYfERY OF FALKIRK Note5 to the Accounts For the year ended 31 December 2021 Pur 05e of Re W Mowat Memorlal Fund= To be usedto provlile bwk grantsforstudents for Msnlstry ose of Desi Funds Common Good Fun(S'. This fund Is to be used for donatlons to wprthy causes where there could be beneflt for the Christian religion Property Survey Fund.. Income to be ysed to defray costs of regular propety Inspectlons. Chaplalncy Fund: To be U5?d by the Presbytèry Chaplaln In the futherance of that role Candidate Support Fund: To be used to provide Éupport far students of any branch of mlnistry who ha InsufPIGl¢nt resources. M¢)derator's Visit Fund- This fund to be used to provlde funding for the decennlal VIS of the Mtsderator of the General Assethbly Presbyterial Councll: Th5$ fund Is to be used for the runnlng of the Councll and the co-ordination of the Gulld branches Santtuary Flr5t Prolect.. Yhls fund is to be used for the running of Sanctuary First Projert and connetted expenses. Analysls of Payments 2021 Charft&ble ActlvltlÈs Propertv". arle5: 2020 Property Inspection Fee5 5alarles (intl Nl & Pensl HMRC 9,101 14,017 604 12,979 343 Admlnlstratlon Llsa of Premlse5 Commlttee Expenses Insuran¢ 746 258 Mlnlstry: Pulplt5upply & Tfavel Expenses Book Fund Chaplalncy Fund 90 776 1.000 ExtrAordlnaryExpenses'. Sundry Expet)ses Common Good Furk Sanctus Medlavldeo Covld 19 Supp(Frt 1.666 728 650 21B 27N92 21,769 Presbyterlal Countll: 65 65 21 21 Sonrtuary Flr$t ProJect: 60,987 60,987 65,881 65,881 Go¥ernan£e Costs: Data Protectlon Registratlon Independent Examlner 35 150 185 88.729 87,671 12
PRESBYTERY OF FALKIRK Notes to the Accounts Fo¥ the year ttnded 31 December 2021 Fund5 held on bahalf of Presbytèry bythe Chur£h ofS¢otland General Truthes In additlon to the foregolng funds, the Chvrch of Scotland Genèral Trustees hold the folluwlng balances forthe bÈnefitof the Presbytery of Falklrk ICamelonTrinty Propertlesl. 2021 20x1 ACCOU At Cost 30,074 30,074 Marketvalue a$ at 31$1 December 2021 34,058 34,686 REVE UE ACCOUNT Income Investment Income I,ll)4 L372 Expendlturè Property Costs Surplus 1,104 1,372 Balance at ISÉJanuary 2021 12,222 10.850 alantÉ at 31st DEtember2021 13 326 12,222 13
PRESBYTERY OF FALKIRK Notes to the A¢¢ounts For the year ended 31 DKember 2021 CH CH OF SCOTLAND GUIiD FKIRK PRESBYfERIAL COUNCIL Presbytèry Reference Number 221383 Chadty Reference Number SC018587 Trea5urer', Vacant The Alm of the Gulld The Alm of the Gulldfs to Invlte and encourage men and women.to commft thelr lives to Jesus Chrlst and to enable them to exprÈ5S thelr faith In worshlp, prayer and action The 4¢¢ounts have b••n Incorporated Into thosq ofthe Presbytery ol Falklrk STATEMENT OF ACCOUNTS FOR YEAR ENDED 31st DECEMBER 2021 2021 2020 INCOME Note I 85 109 EXPENDITURE Note 2 65 5urplu$l Deficlt 20 88 alance at 1slJanuary2021 929 841 Balance at 311t December 2021 949 929 14
PRESBYfERY OF FALKIRK Notes to thè Accounts For the year ended 31 December 2021 h of Seolland Culld- Falklrk Prtsb alco glysAs of IDCOm¢ #nd EXndIre 2021 2021 2020 2020 Infome Note I Braneb t0thtrfbtioD5 109 lQ9 109 Co¥ncll M¢etiug Offerimgs Sumn]¢rRally Dedication Se)vice Corol Servlce Guild OITiv Sales 85 Conter¢D40 Bu3 Totsl Income 85 109 Expenditure Note 2 Donations Ccntrèl Expon6Q8Furd StrathrrOft Falkirk Trinkty ChuTGh Guild Pmjtot Expenses Annual Busine&4MeetiDg Carol S¢rvice Orgwkisl Tre&%ur postages Project Co-orditiator Surrtmer Kally Dedication S¢rvlce CoAffertnce fers Guild ofticr guods Liability In8uran¢¢ MIs¢euang 65 65 21 65 65 21 2E Totsl Kxpendliure 15
PRESBYTERY OF FALKIRK Notgs to the Accounts For the year ended 31 December 2021 Sanctuary Fitsl Project Pts8byl8ry Refgren¢o Number221383 Charity Relerènce Numb8rSCO18587 Treasutgr Th& ae¢ounts have been Ineorpootgd Inb thos• ofthe Presbyt?ry Df Falklrk Statemènt ofAGcount8 for ye8r enfjpd 31* Decernl>er2021 Income Note 1 64,863 59,027 Eyndilure Note 2 SuwFdu8 l Dolkjt 3.876 16.8541 BalancR al 1•1 Janv8ry 2021 35 16
PRESBYTERY OF FALKIRK Notes to the Accounts For the year ended 31 December 2021 - SBnttllA Fl Iy51s of Income Expendlture 2021 2021 202Q 2020 hlake Tru81 Bell8booston Beqll¢st Fund Tullnocks & Edinbur8h Gudd DonatioD$ Otft Aid Pulpit Supply Digil&l Chutch bveknts 'alkirk Pr¢5bytery (MMCR) Cburcll of Scotlattd Grntrt Lif¢ & Work Drumrngnd TEUSt The BEiTd Trust 10.0 5,000 Iiolm) 7,810 1242 360 3.315 19,300 5.000 12,000 13,842 i.ioi 2O.OQO 1,920 6,000 5,000 Totsl In¢owe 6(863 59027 Expvndltur Not¢ Marketing & Publi¢ity Bank Ch8rges Cottsultothcy rtyrbam University Dcsign 167 127 15,596 216 199 15.235 9.0 3270 2.130 2,566 2,111 Lltence Costs Digitsl Conferenix Costs Priniin¥ SdnrtU5 Me4Jio stsffing Sundry Costs Website Liv# Str¢aTtLing Vid¢o$ App FilmÉn8 2289 6f2 1,314 100 3,467 27 6.656 7,438 14,969 3,551 8,696 630 5.144 1,836 450 scs AdmiD H&ll Hlre 2,085 249 1,645 60,987 17