## **FALLIN PARISH CHURCH OF SCOTLAND** 

**Annual Report and Accounts of the Trustees For the year ended 31[st] December 2024** 

**Congregation No:  231409** 

**Charity No:  SC028465** 

## **Receipts and Payments** 

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## **Reference and Administrative Information** 

Charity Name: Fallin Parish Church of Scotland Charity Registration Number: SC028465 Congregation Reference No: 231409 Contact Address: 1 Hirst Court Fallin Stirling FK7 7HZ 

## **Trustees** 

Moderator: Rev. Alison Grainger Kirk Session: Carol Hamilton Mark Firth John McColl Elizabeth Perrie Alison Affolter Maureen Firth Caroline Thomson Elaine Wright Jim Thomson James McMeechan David Barr 

## **Principal Office-bearers** 

Moderator: Session Clerk: Church Treasurer: 

Rev. Alison Grainger Carol Hamilton Maureen Firth 

## **Independent Examiner** 

Lynne Allan 34 Glasgow Road Stirling FK7 0PB 

## **Bankers** 

Bank of Scotland, 1 Munro Road Stirling FK7 7SY 

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**Trustees’ Annual Report Year ended 31 December 2024** 

## **Structure, Governance and Management** 

## **Governing Document** 

The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form). 

## **Recruitment and Appointment of Trustees** 

Members of the Kirk Session are the charity trustees.  The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills and commitment to contribute to the management affairs of the Church. The Rev. Alison Grainger inducted by Perth Presbytery is also a Trustee. 

## **Organisational Structure** 

The Kirk Session is chaired by the Minister.  The Session aims to meet bimonthly throughout the year. 

## **Objectives and Activities** 

The Church of Scotland, of which Fallin is a parish, is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy.  It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world.  As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people of every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. 

Fallin Parish Church provides a setting for Christian Worship in the locality of the Stirlingshire villages of Fallin and Throsk where each Sunday a Service is arranged and conducted.  The objective of the Service of Worship is to glorify God and to increase the congregation’s knowledge of the Christian Faith by means of the teaching presented in the Sunday Sermon.  The same object of promotion of knowledge of the Christian Faith forms part of the activities of the Fallin Parish Church Club, Jaffa Army and Girl Squad. The café, Living Room, which runs once a week during school term time, does so on a less formal basis. 

Fallin Parish Church does not operate in isolation but maintains links with other churches, e.g. by participating in a range of Ecumenical events such as the Stirling area Palm Sunday joint service and the International World Day of Prayer. There remain no other churches within the parish area. 

The Church maintains links with the local community by arranging events with a wider appeal, e.g. the Summer and Christmas Fayres, the Grangemouth Choral visit, social/fun evenings and Ceilidhs. 

Fallin Parish Church believes that it has a duty of service to the local community and this is effected by providing help for people in need of emotional and psychological support both within and outwith the congregation by a range of pastoral care involving the Minister and the Elders of the congregation.  It also seeks to fill identified gaps in community provision, as seen with “The Living Room” for adults and the youth groups for children and young people. 

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**Trustees’ Annual Report (cont) Year ended 31 December 2024** 

## **Achievements and Performance** 

## **Sunday Worship** 

Average weekly attendance is 30 persons.  Attendance, however, substantially increases for special services such as Harvest Thanksgiving, Baptisms, Christmas and the quarterly Holy Communion Services.  Provision is made for primary age and preschool children during the services. 

Monthly all age services are run in the Church Halls. These have become a very effective way of worshipping in a different style and creating bonds between those attending. 

A bible study group meets fortnightly to explore various topics of Christian discipleship. 

## **Jaffa Army** 

This has grown out of the former FPC (see below) members who now attend Secondary school meeting weekly under the supervision of trained leaders encouraging fellowship and Christian growth alongside the youth leaders. 

## **Fallin Parish Church Club** 

This organisation has run for many years. It was formed as an alternative to, but incorporating some of the features of, the traditional Sunday School.  It attracts a regular attendance on Friday evenings from September to March of about 20-30 children of Primary School age.  The emphasis is on fun and includes singing, games and participation in projects around biblical and social themes. 

## **Coffee Mornings** 

A regular gathering of parishioners takes place on most Saturday mornings of the year.  For these participants, it is a place to meet as friends to share their own joys and sorrows and those of the local community.  These gatherings are also appreciated by the Kirk Session as good “fundraisers” for the Church. 

## **Girl Squad** 

This group consists of 40 girls from the age of 5 upwards and meets on Monday evenings from autumn to spring.  The leaders are members and adherents of the congregation, all of whom have participated in the Church of Scotland’s Child Protection training. 

## **The Living Room** 

This runs on a regular basis on Tuesday afternoons and is open to and used by all members of the community. 

## **Fallin Community Voice** 

The Church has participated in community events which have been organised by Polmaise Community Council and Fallin Community Voice reaching out to the wider community within Fallin and Throsk.  Rev Alison Grainger is also a trustee on the Fallin Community Voice committee. 

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**Trustees’ Annual Report (cont) Year ended 31 December 2024** 

## **Financial Review** 

The principal sources of income of the congregation are (i) members’ weekly offerings and donations on the occasions of annual church festivals and (ii) sums raised at regular fund raising events throughout the year.  Details of the above can be seen respectively in notes 3 and 4 to the Accounts on Page 10.  The expenditure incurred by the congregation is fully detailed in note 5 to the Accounts on Page 10. 

The regular income of the congregation has met the normal running costs of the Church and a deficit this year has been incurred as shown below. 

|Total receipts<br>Total payments<br>Surplus (Deficit)|2024<br>£<br>26,594<br>26,296<br>298|2023<br>£<br>30,038<br>33,663<br>(3,625)|2022<br>£<br>22,055<br>21,662<br>393|
|---|---|---|---|



## **Reserves Policy** 

The Trustees do not operate a Reserves Policy per se.  The overall financial objective is to ensure that there is sufficient 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 specific fundraising activities takes place after April in each calendar year, the Trustees need to hold monies on General Fund to cover reduced income in the earlier part of the year.  Also as Church properties age and there is always the prospect of unforeseen costly repairs, the Trustees consider it necessary to maintain a sum on a designated Fabric Fund. 

## **Statement of Trustees' Responsibilities** 

The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007.  They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. 

Approved by the Trustees and signed on their behalf, 


**Carol Hamilton/Session Clerk Date:    30[th] March 2025** 

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## **Fallin Parish Church of Scotland SC028465** 

## **Independent Examiner’s Report to the Trustees of Fallin Parish Church of Scotland** 

I report on the accounts of the charity for the year ended 31[st] December 2024 which are set out on pages 7 to 11. 

## **Respective responsibilities of trustees and examiner** 

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. 

The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply.  It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s statement** 

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006.  An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.  It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. 

## **Independent examiner’s statement** 

In the course of my examination, no matter has come to my attention: 

1. which gives me reasonable cause to believe 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 Regulations, and 

   - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 


Name: Lynne Allan Address: 34 Glasgow Road Stirling FK7 0PB 

Date: 30[th] March 2025 

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## **Fallin Parish Church of Scotland Receipts and Payments Account Year ended 31 December 2024** 

|**Receipts**<br>**Note**<br>Donations<br>**3**<br>Activities for Generating Funds<br>**4**<br>Bank interest<br>Hall lets<br>Grants<br>Funerals & Weddings<br>**Total Receipts**<br>**Payments**<br>**5**<br>Costs of generating funds<br>Charitable activities<br>**Total Payments**<br> <br> <br>**Excess/(Deficit) of Payments over**<br>**Receipts for the year**|**Unrestricted**<br>**Funds**<br>**2024**<br>£<br>13,104<br>7,866<br>0<br>1,240<br>0<br>3,909<br>26,119<br>0<br>21,723<br>21,723<br>4,396|**Restricted**<br>**Funds**<br>**2024**<br>£<br>475<br>0<br>0<br>0<br>0<br>0<br>475<br>0<br>4,573<br>4,573<br>-4,098|**Total**<br>**2024**<br>£<br>13,579<br>7,866<br>0<br>1,240<br>0<br>3,909<br>26,594<br> <br>0<br>26,296<br>26,296<br> <br>298|**Total**<br>**2023**<br>£<br>14,545<br>9,698<br>0<br>590<br>0<br>959|
|---|---|---|---|---|
|||||25,792|
|||||0<br>24,579|
|||||24,579|
||||||
|||||1,213.|



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## **Fallin Parish Church of Scotland** 

## **Statement of Balances** 

## **At 31 December 2024** 

|**Note**<br>**Bank & Cash Balances**<br>Brought Forward<br>**Movement in year**<br>Excess/(Deficit) of Payments over<br>Receipts for the year<br>**Carried Forward**|**Unrestricted**<br>**Funds**<br>**2024**<br>£<br>24,877<br>4,396<br>29,273|**Restricted**<br>**Funds**<br>**2024**<br>£<br>-5,920<br>-4,098<br>-10,018|**Total**<br>**2024**<br>£<br>18,957<br>298<br>19,255|**Total**<br>**2023**<br>£<br>23,664<br>1,213|
|---|---|---|---|---|
|||||24,877|



**Assets** Not applicable 

**Liabilities** Not applicable 

## **Investments** 

Fallin Parish Church of Scotland has no investments. 

The accounts were approved by the Kirk Session and Congregational Board on 30[th] March 2025. 

For and on behalf of the Kirk Session and Congregational Board 


**__________________________________________________       Session Clerk** 


**__________________________________________________       Treasurer** 

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**Fallin Parish Church of Scotland Notes to the Accounts Year ended 31 December 2024** 

## **1. Trustee Remuneration and Related Party Transactions** 

No Trustees were paid remuneration and no person related to a Trustee received remuneration for services provided. 

## **2. Movements in Funds** 

|**Unrestricted funds**<br>Designated Fabric Fund<br>Designated Fallin Parish<br>Church Club Fund<br>Legacy Fund<br>General Fund<br>**Restricted funds**<br>Outreach Fund<br>Flower Fund<br>Benevolent Fund<br>Toilet Fund<br>Mrs Spence Foundation<br>**Total funds**|**At 1**<br>**January**<br>**2024**<br>**£**<br>0<br>3,396<br>0<br>10,931<br>14,327<br>0<br>447<br>0<br>2,283<br>1,900<br>4,630<br>**18,957**|**Receipts**<br>**£**<br>0<br>400<br>0<br>26,119<br>26,519<br>0<br>0<br>0<br>75<br>0<br>75<br>**26,594 **|**Payments**<br>**£**<br>3,086<br>0<br>0<br>21,723<br>24,809<br>0<br>0<br>0<br>0<br>1,487<br>1,487<br>**26,296**|**Transfers**<br>**£**<br>3,086<br>0<br>0<br>-2,226<br>860<br>0<br>-447<br>0<br>0<br>-413<br>-860<br>**0**|**At 31**<br>**December**<br>**2024**<br>**£**<br>0<br>3,796<br>0<br>13,101|
|---|---|---|---|---|---|
||||||16,897|
||||||0<br>0<br>0<br>2,358<br>0|
||||||2,358|
|||||||
||||||**19,255**|



## Purposes of Designated Funds 

Fabric Fund:   The Trustees have set aside funds for the maintenance of the Church properties. Fallin Parish Church Club Fund:  These funds are for the use of the young persons’ club which meets on Friday evenings during part of the year. 

Toilet Fund:  Set up in 2022 to fund upgrade to church hall toilets to make them accessible to all. 

## Purposes of Legacy Fund 

This fund holds monies donated in memory of loved ones to be used at the discretion of the Trustees to enhance Church furnishings and/or property. 

## Purposes of Restricted Funds 

Outreach Fund:  The sole use of this fund is for the congregation’s outreach programme.  This fund is now closed. 

Flower Fund:  This is a fund to provide flowers for display during services of worship.  This fund is now closed. 

Benevolent Fund:  This is a fund to aid any parishioner in special need. 

Mrs Spence Foundation:  Set up in 2023 to celebrate Mrs Spence’s 100[th] birthday for the purpose of sending a candidate to the Interfaith Course on the Environment on Iona in September 2024. This fund is now closed. 

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## **Fallin Parish Church of Scotland Notes to the Accounts (cont)** 

## **At 31 December 2024** 

|<br>**3. Analysis of Donations**<br>FWO Scheme (non Gift Aid)<br>Gift Aided Church Offerings<br>Ordinary Offerings (Open Plate)<br>Other Offerings & Donations – Toilet<br>Fund, Parish Club, etc<br>Retiring collections<br> Charity collections<br>4.<br> Coffee Mornings<br>Fundraising Events<br>Spring Fayre<br>Summer Fayre<br>Christmas Fayre<br>**5.** **Analysis of Payments**<br> **Costs of generating funds**<br> Offering envelopes & printing costs<br> **Charitable activities**<br>Ministries & Mission allocation<br> Presbytery dues<br>Minister’s expenses<br>Pulpit supply<br>Fabric repairs & maintenance<br>Heat and light<br>Insurance<br>Information technology expenditure<br>Outreach work costs<br>Fallin Parish Club expenses<br>Charity expenses<br> <br>|**Unrestricted**<br>**Funds 2024**<br>**£**<br>4,987<br>3,043<br>2,430<br>2,644<br>0<br>0<br>13,104<br>4,027<br>2,085<br>597<br>348<br>809<br>7,866<br>0<br>10,545<br>647<br>0<br>0<br>8,077<br>2,299<br>0<br>155<br>0<br>0<br>21,723<br>**21,723**|**Restricted**<br>**Funds 2024**<br>**£**<br>0<br>0<br>0<br>475<br>0<br>0<br>475<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>3,086<br>0<br>0<br>0<br>1,487<br>0<br>0<br>4,573<br>**4,573**|**Total**<br>**2024**<br>**£**<br>4,987<br>3,043<br>2,430<br>3,119<br>0<br>0<br>13,579<br>4,027<br>2,085<br>597<br>348<br>809<br>7,866<br>0<br>10,545<br>647<br>0<br>3,086<br>8,077<br>2,299<br>0<br>1,642<br>0<br>0<br>26,296<br>**26,296**|**Total**<br>**2023**<br>**£**<br>5,808<br>4,369<br>2,882<br>5,724<br>8<br>0|
|---|---|---|---|---|
|||||18,791|
|||||3,839<br>4,314<br>0<br>851<br>694|
|||||9,698|
|||||0<br>12,757<br>329<br>289<br>8,603<br>8,624<br>2,368<br>90<br>122<br>0<br>481<br>33,633<br>**33,633**|



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## **Fallin Parish Church of Scotland Notes to the Accounts (cont) At 31 December 2024** 

## **6. Minister’s Stipend** 

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service.  For the year under review, the minimum stipend was £31,642 and the maximum stipend (after 5 years) was £38,884. 

## **7. Collections for Third Parties** 

A non monetary collection 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.  This was held as a reverse lent contribution at Easter and 50 bags of groceries and toiletries were donated from the congregation and church groups.  A donation of 10 bags of groceries and toiletries was also donated during the Christmas period. 

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