FALLIN PARISH CHURCH OF SCOTLAND Annual Report and Accounts of the Trustees st For the year ended 31 December 2023 Congregation No: 231409 Charity Iyo: SC028465 Receipts and Payments Reference and Administrative IDform8tion Fallin Parish Church of Scotland SC028465 231409 l Hirst Court Fallin Stirling FK7 7HZ Charity Name: Charity Registration Number: Congregation Reference No: Contact Address: Tn￿tee& Moderator: Kirk Session: PriDeipal Offtrbearers Session Clerk: Chwch Treasurer: Indcpendcnt Examiner Batsk of Scotlan I MuDro Road Stirling FK7 7SY Trusteesy ADnual Report Year ended 31 December 2023 Structur4 GoverDance and Management Governing D￿ll￿ellt The Church is administered in a¢￿TrIanCe with the tern)s of the Deed of Constitution (Unitary Forni). R¢cruitineDt and Appointment of Trustees Members of the Kirk Session are the dwity bwtees. The Kirk Session members are the elders of tbe church and are chosen from those members of the church who are considered to havc the appropriate gifis and skills and cornmitment to contribute to the management affairs (yf the ChurclL The R¢v. Alison Grainger inductsl by Perth Presbytery is also a T￿￿tte. OTgani8ational Strnctsrt The Kirk Sa8sion is chaired by th¢ Minister. The Session aims to meet bimonthly throughout th¢ year. Objectives and Activities The Chwch of Scotland, of whi¢h Fallin is a paTish, is Trinitarian in doctrine. Refornied in tradition and Presbyterian in policy. It exists to glorify God and to work for the advancement of Christ, Kingdom throughout the world. As a national ChurcN it acknowledges a distinctive coll and duty to bring the ordinances of religion ￿ the people of ev¢ry parish of Scotland through a territorial ministy. It C04)perates with othcr Churches in various ecumenical Ix)dies in SLxAland and beyon Fallin Parish Church provides a setting for C])ristian Worship in the I￿ality of the Stirlingshire Yillag¢s of Fauin and Throsk where each Sunday a Service is arranged and conducted. The objective of the Servic¢ of Worship is to glorify God and to in¢re&se the congregation's knowl¢dge ot the ChTiStian Faith by means of the teachAng presented in the Sunday SennoL The same object of pron]otion of knowledge of the ChristiRn Faith forn￿ part of th¢ activities of the Fallin Parish Church Club, Jaffa Amiy And Girl Squ&L The café, Living Room. which nms once a week during school temi time, does SA) on a less fomd basis. Fallin P￿1$h Church does Dot operate in isolation but roaintains links with other churche& e.g. by participating in a rdng¢ of Ecumenical events such as the Stirling area Palm Sunday joint servic¢ ana the International World Day of Prayer. There remain no other churches within th¢ parish area. The Church maintains IiDks with the local community by arranging events with a wider apFeal, e.g. the Sumlllrf and Christm&s Fayres, the Grangemouth Choral visiL sociaVfiJn evenings and Ceilidhs. Fallin Parish Church believes that it h&8 a duty of service to the lo¢al community and this is effected by providing help for people in need of emotional and psyGhological support Ix)th within and outwith th¢ congTegation by a range of EA8tOTal care involving the Minis*r and the EldeTS of the congregation. It also seeks to fill identified gaps in community Provisio￿ aq seen Thith "The Living Room" for ad￿ts and the youth groups for childrell and young people. Trustees? Annual Report (Cont) Year ended 31 December 2023 Aehievements gnd Performance Sunday Worghlp Averdge weekly attffi)da￿e is 40 persons4 Attenda￿e, l￿wever, substantially increases for SE￿Ial services such as Harvest Thanksgiving. Baptisms, ChristD]as and the quarterly Holy Communion Seryices. Provision is made for primary age and preschool childTrn during th¢ services. Monthly all ag¢ services are in the Church Halb. Thes¢ have becom¢ a very effective way of worshipping in a differu)t style 8￿d creating bonds between th(Tr* attending. Jaffa Arniy This grown out of the fonller FPC (see below) members WIM) now attend Secondary school meeting weekly under the superyision of trained leaders encouraging fellowship and Christian gD)Wth alongside the youth leade Fallin Parish Chur¢h Club This organisalion has run for many year& It was fomed as an altemativ¢ to. but incorpX)r￿ing some ot the features of, the traditional Sunday School. It attracts a regu]2r attendance on Friday ¢venings from September to March of about 30 childT¢n of Primary School age. The emphasis is on fun and includes singing, games arMJ participation in proje£ts around biblical and social themes. Coffee Mornings A regul￿ gathering of parishioners tskes plwx on most Saturday mornings of the year. For these participan￿ it is a place to mvet as friends to share their own joys and som>ws and thos¢ of the local cnrnmuDity. These gatherings are also appr¢ciat¢d by th¢ Kirk Session as good 'fundraisers" for the Church. Girl ￿Uad This group consists of 40 girls from the age of 5 upwards and meets on Monday evenings from autumn to spring. The leaders are rnembers and adherents of the congregatiow all of whom hav¢ participated in the Church of Scotland's Child Protection trainirg. The Living Room This nll￿ on a regular basis on Tuegjay alternoons and is open to and used by all members of the corllmwiity. F*llin Community Voi¢e The Church has participata in community ¢vepts which have been Organised by Pohnaise Community Council and Fallin Community Voice reaching oul to the wider community within Fallin and ThrosL R¢v Alison Grainger is also a tTh￿tee on the Fallin Community Voir Truste￿, Annual Report (cont) Year ended 31 Deeember 2023 Financial Review The Principal sources of income of the COngreg￿lon are (i) rnemE¢TS' weekly offerings and donations on the occasions of atmual church festivals and (li) sums raAsed at regular fimd raising ¢vents throughout the year. Details of the above Can LK seen respertively in notes 3 and 4 to the Accounts on Pag¢ 10. The expenditure incurred by the congregation is fi￿lY detailed in not¢ 5 to the Accounts on Page 10. The regular in(x>me of the Congregation has m¢t th¢ norn￿1 runti1￿ costs of the Church and a deficii this year Iw been inCu￿¢d as sl)own below. 2023 2021 2021 Total Teceipts Total payments ficit 30,038 22.055 23,938 393 Regerveg Policy The Trustees do not opernte a Reserves Policy per se. The overall financial objective is to ensure that there is suificient income annually to meet commitments to the Ministries & Mission allocation of the Church of Scotland and for the upkeep of the congregation's own Church properties. As a substantial portion of the SFecific fi￿draiSIng ￿tiVitieS tskes place after April in each calendar year. the Trustees need to hold monies on General Fund to cover Teduced income in the earlier part of the yeaT. Also as Church properties age and ther¢ is always the prostKct of unforeseen ¢ostly repairs, the Trustees consider it necessary to maintsin a sum on a designated Fabric Fund. Statement of Trnstees, ReS￿nsibIlitieS Th¢ memb¢rs of the Kirk Ses8i0n must prepare fu￿￿ka1 Stat¢n￿nts wbi¢h giv¢ sufficient d¢tail to enable an appreciation of the transactions of the Church during the financial year. The mernbcrs of the Kirk Session are responsible for keeping proper accounting records which, on requesL must reflect the finan¢ial kY)sition of the Church at that time. This must be done lo ensure that the fu]ancial stttt¢ments comply with the ch￿ltieS and Trustee Invcstm¢nt (Scotland) Act 2005, th¢ Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They also Tespollsible for Saf¢￿ing the &%sets of the ChuKh and M￿st take re&8onabl¢ steps for the prevention andlor detrction of fraud and other irregularities. Approved by the Trustees and signed on 1heir behalf, Fallin Parish Chureh of Scotland SC028465 IndependeDt Ex9miner's Report to the Trustees of F￿11￿ Parish Chur¢h of Scotland I report on the accounts of th¢ charity for the year ended 31& De¢¢mb¢r 2023 which are set out on pages 7t0 11. Respective r44poDsibilities of Irusteu aod examiner The charity's truste&8 are responsible for the preparation of the accounts in accordance with the ternis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit rquireLnellt of R¢gulation 10(1) (d) of the Accounts Regulations do¢s not apply. It is my resp)nsibility to examine the accounts as required urthr section 44(1) (¢) of the Act and to state whether particular matters have come to my attention. Ba818 of indepepdeDt ex*miner's statement My exami￿ti0Th is caTried out in accordance with Regulation 11 of the Clwities Accounts (Scotland) Regu]atioThs 2￿6. An examination includes a review of the accountAng ￿￿rdS k¢pt by the charlty alld a comparison of accounts presented with those records. It also includes consideratton of any unusual items or disclosures in the account4 and seeks explanations from the tn￿ ¢onc¢rning any such matters. The Procedures undertaken do not pmvide ail the evidence that would required in an audil and ￿nseqUentlY I do not express an audil opinion on the view given by the accounts. IndepeDdeDt ezamiller'8 Jtatement In the course of my ¢xarninatioffj no matter has come to my attention: which gives me Te&80nable causc to bcli¢v¢ that in any material respect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regu]ations, and to pffpare accoullts which accord Thith the accounting records and comply with Regulation 9 of the 2006 Aeeounts Regulations have not been mel, or 2. to Whic￿ in my Opini￿ attention should be drawn in order to enable a proper undert* of th¢ accounts to be reacheiL FalliD Parish hurch of ts ecount cember 2023 land rend Unrestrieted Funds 2023 Restrieted Funds 2023 Totsl 2023 Total 2022 ei Donations Activities for Genernting Funds Bank interest Hall l¢ts Grants Funerals & Weddings Total R¢¢ei Note 14,545 9,698 4,246 18,791 9,698 11,670 9,510 590 590 635 959 959 240 22,055 Costs of generating funds Charitable activiti me Exces￿(DefiCit) of Payments over Re¢eipts for Ibe year 1.213 (4,838) (3,625) 393 F811in Parish Church of Scotland tatement o Balan At 31 December 2023 Unrestrieted Funds 2023 Restricted Funds 2023 Total 2023 Total 2022 Note Bank & Cash Balance8 Brought Forward 23,664 (1,082) 22,582 21189 Movement in year Excess/(Deficit) of Payments over Receipts for the yeaT Carri¢d Forsvrdrd 1.213 (4,838) (3,625) 393 Assets Not applicable Liabilities Not applicable Investments Fallln Parish Church of Scotland has no inveslments. The accDuDts w¢re approved by the Kirk Session and Congregational Board on 4 April 2024. For and on ￿half of the KiA( Session and Congregational Board Fallin Parish Church of Note counts l. Trnste¢ Remunerntion ¥dnd Related Party Tr&D$aetiong No Trnstees w¢r¢ paid remuneration and no person related to a Trustee received remuneration for services provided. l Mov¢wents in Funds Atl January 2023 At31 D¢e¢mber 2023 Reeeipts Payments Tra￿fer5 Unreytricted funds Designated Fabtic Fund Designated Fallin Parish Chureh Club Fund Legacy Fund General Fund 8.603 8.603 2,655 1,222 481 3,396 122 Re8tr1eted funds Outr¢ach Fund Flower Fund B¢nevolent Fund Toilet Fund Mrs Spence Foundation 122 122 447 447 1.159 1,124 2,283 122 122 Totsl fwids 33,663 18,957 Fun(L Fabric Fund: The Tr￿SteeS havc set aside funds foi the maintenance of the Church properties. Fallin Parish Church Club Fund: These fithds are for the use of the young persons, club which meets on Friday evenings duriag part of the year. Toikt Fund: Set up in 2022 to fill￿ upgrad¢ to church ball toilets to ￿￿¢ th¢m accwibl¢ to all. ses of Le Fund This fimd holds monies donated in men]ory of lovcd oncs to bc uscd at thc discr¢tion of the Trustces to enhance Chureh fimishings andlor prn￿. of Restricted F Outreach Fund: Th¢ sol¢ use of this fill￿ is for the congregation's outreach programme. Flower Fund: This is a fill￿ to provide flowers for display during services of worsbip. Benevolent Fund: This is & tund to aid any parishioner in special need. Spence Foundation: Set up in 2023 lo celebrat¢ Mrs Spence's iooth birthday for the purpos¢ of sending a candidate to the Interfaith Course on the Environ￿t on lona in S¢pt¢tnber 2024. Fallin Parish hurch of Notes to tbe Accounts eember 2023 cotlydnd UnreJtri¢tsd Fllndy 2023 Re8tri¢tsd Funds 21123 Totsl 2023 Totsl 2022 3. Anaty818 of DoDadon# FWO Scheme (non Gift Aid) Gift Aided Church Offerings T&Y Recovered-all Gift Aid Donations Ordinary Offering5 (Open Plate) Other Offerings & Donations- Toilet Fun￿ Patish Club, etc Swidries Retiring ¢ollectiOJk% Charity collections 5,808 4.369 5.808 4,369 770 4J89 2.882 1,478 1882 5.724 3.181 1,814 4,246 1514 14.545 4,246 18,791 11.670 Coffee Mornings Futtd-rai5iThg Summer FayT¢ ChTistiDas Fayre 3.839 4J14 851 694 3,839 4.314 851 3,144 4235 680 1.451 9.510 5. Allatysls of PAyments Cogts of geuerating funds Offering envelopes & printing costs Cbaritable aetivities Ministries & Mission allocation 12,757 329 12.757 329 8.013 230 563 100 1820 5.311 1211 .937 72 405 Minister's expenses Pulpit supply Fabric repairs & main Heat and light Insurance Infomiation technolo&Y expetmliture Outreach work cosls Fallin Parigh Club expenses 289 8.603 8.624 2J68 8,603 8.624 2.368 122 122 481 481 24J79 9,(184 33,633 21ffj62 io Fallin P risb hurch of Not to the Accounts 31De cot an 6. Minister?s Stipend All Church of Scotland congr¢gations contribute to th¢ Nation￿ Stipend Fund whi¢h beaT8 the costs of all tninistrrs, stipKnds and ￿nplOyeT,s Contributions for national iDsufdnce. pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stipend ￿le, which is related to years of service. For the year under review, the minimum sti￿￿ £30,135 and the niaximum stipend (aftcr 5 y¢ars) was £37.032. 7. Colle¢tions for Third Parties A non monetary eollection was taken of goods for the food bank which run throughout the year in the church hall for people within the villages of Fallin and Throsk.