Scottish Charity No.SC038272
Falkirk Free Church of Scotland
Trustees, Report and Financial Statements
For the Year Ended 31 December 2024
Falkirk Free Church of Scotland is a Scottish charity (SC038272), regulated by the offi￿ of the
s￿thSh Charity Regulator (OSCR)

Falkirk Free Church of Scotland
Trustees. Report and Financial Statemonts for the year •ndlng 31 December 2024
Table of Contents
Church Infomiation
Report of the Trustees
Independent Examiner's Report
RecAipts and Payments Account
Stalement of Balances
Notes to the Financial Statements
9-10
Accounting policies
11
Falkirfr Free Chuth of Scot18nd is 8 Scottish charity (SC038272), wulated by th8 Office of the
Scothsh Chanty Regulator (OSCR)

Falkirk Free Church of Scotland
Trustoes, R8POrt and Financial Statomonts for th• year ending 31 DKember 2024
Church Inforniallon
A list of adive Trustees during 2024 is provided in the Trustees. Report overleaf.
Address
Falkn'rk Free Church
Beaumont Drive
Carron
Falkirk
FK2 8SN
(Please nole: mail is not deliverabk at this ad(tress)
hurch.or
.uk
Web: www.f Ikirkfr
Bankers
Royal Bank of Scotland
Newmarkel Street
Falkirk
FK1 1JX
Solicitors
Balfour & Manson
54-66 Frederick Streel
Edinburgh
EH2 1LS
Independent Examlners
Falkirk Fm Church of Scotland is a Scot&sh chality (SC038272). Trgulated by the Office of the
Scottish Chanty R8gulalor (OSCR)

Falkirf( Free Church of Scotland
Trustees. R•port and Financial Statements fof the ymr onding 31 DKemb•r 2024
Reporl of the Trustees
The Trustees are pleased to present their repxjrt together wth the financial ststements
of the church for the year ended 31 December 2024.
ststus of Charlty arHI Governing Document
Falkirk Free Church of ScotlarKI is established by Constilution. 11 is a reglstered
Scottish Charity (No. SC038272).
Alm8 and Afflllatlon
The Free Church of S￿lIand currentty has ar￿nd 100 congregations in Scotland. as
well as others in London and North America. and sister Churches founded by mission
work in India. Peru and South Africa. The Church also has a full time degree awarding
seminary in the heart of Edinburgh for the training of Minislers and other Christian
workers and sustains an exlensive Missionary programme relative to the size of the
church.
Dating from 1843 but with its roots in the Refomation, it owes its distinctive title lo its
historical struggle to remain 'free' from state inlerference in its inlernal affairs. It has
close and active relations with many other Reforn￿l churches of Jesus Christ
throughout the world and stsnds fimly in the tradition whth accepts the Bible in ils
entirety as the Word of God and. therefore. derives its fomis of tèaching, worship,
ministry arKJ govemment from rt. The main emphasis of our worship is the preaching of
th8 gospel - the good news of a free and sover8ign salvation through Jesus Christ
alone.
Thè Free Church of Scotland is a Presbyterian church adhering in its worsNp and
doctrine to the position of the Church of Scotland at the Refomation. There is an
8xplanatory docum8nt which explains the origins of the Church and which giws the
historical background to the Church coming into being in 1843 and lists documents
which embodied its constitution.
Falkirk Free Church of Scotland ts a Congregati￿ of the nati￿al Free Church of
Scotland Wofking towards the common aims set out above. The congregation is within
the Edinburgh and Perth Presbytery and is authorised by the Church to have a fUl￿tIMe
minister paid from th8 central funds of the Free Church of Scolland.
The Minislef's rnanse is the property of the c(M)gregati(xi and is held in tnjst by locally
elected congregational tnJstees under the Church's Model Trust Deed.
Falkl￿ Frne Church of Scot18nd is a Sfx)ttish chaiity (SC038272). wulat8d by th8 Office of the
Scoltish Ch8nty Rogu18tor (OSCR)

Falkith Free Church of Scotland
Trustees, Report and Financlal Statamonts for the year anding 31 Docember 2024
Trust••s and Office Bearers
The ￿n￿kn.0n is govemed and administered by elected office bear&s (all
volunteers) and its minister. The KI￿ Session. b￿ng the minister and elected elder5.
has reS￿nsibIlity for spiritual oversight. wh￿e the Deacons. Court, Cjjmposed of Kirk
Session members plus elected deacons. oversees financial and property matters.
Under Charity Law, the Offi￿ bearers are deemed to be the trustees of the congregation
as those wrth responsibility for day to day management and control. This is distinct from
the role of cxjngregational trustees who are resp(￿sible onty for hOldW￿ property in trust.
The members of the Dea￿. Court (the Charity Trustees) who served in 2024 were as
follows:
Elders:
Deacons:
Minister.
Congregational Truslees for hokling prowty
Appolntment of Charity Trustees
The Kirk Session exercises its discrelion in determining the mosl appropriate method of
electing new Trustees (Elders and Deacons). Any election pnjcess must inva￿e the
communicant membership of ihe congregation. There is no fixed term for Trustaeship.
Prior to their appointment, new Trustees would have served the Churth for some kn'me in
various roles and would be familiar with the Church's values. its aims and objectlves as
well as its day-tCHlay operations. As part of their induclion programme. new Trustees
are required to understand their ststutory responsibilities as well as the responstlilikn'es
of th&r office within the congregation as elder or deacon.
Actlvltles and Achlevoments
Al the heart of the u)ngregalK)n's lrfe is *Yxship. In 2024. the CA)ngregation met for
public worship on the Lord's Day at 11am and 6.30pm and also on a Wednesday
evening at 7.30pm for praise and Pfayer. Worship ServI￿S We￿ recorded regularfy and
made available on the church's website. The congregation conlinued its commitment to
support the national Free Church of Scodand both spiritually and financially.
A number of uxnmunity groups ware able to make use of the thurch building in 2024.
The congregation (x)ntinued to support our local f(KxJ bank and also made donat￿nS to
the annual Blythswood Shoebox Appeal. The church also welcomed a number of new
members. R8pairs and improv8ments lo both the church and the manse were carried
out and we erKled the year in a satisfactory financial FM)Sition.
Falkirk Free Church of Scotland is a SLx41ish thwity {SC038272). Trgulaled by Ihe Office of the
Scottish Chaiity Regulator (OSCR)

Falkirk Free Church of Scotland
Trustees, Report and Financial Statements for tho year ending 31 December 2024
Reserves
At the end of 2024 the congregation held the following funds:
Unrestricted Funds:
General Fund (Bank account): £9,802.17
Deslgnated Fund: £(317.49)
Restrlctad Funds:
Fabric fund: £1.240.00
Total Reserves at 31.12.2024: £10.724.68
Th8 trustees are satisfied with the level of reserv8s retained by the charity.
On behalf of the Ttustees
Deacon and Trust88
F8lkirk Free Church of Scotland is 8 Scottish charity (SG038272), wulated by the Office of the
Scothsh Chanty Regulator (OSCR)

OSCR
tsh (harity ReguLator
Inde
endent examiner's re
rt on the accounts
R•port to the
Chanty Trame
alkirk Free Church of Scodand
R•gigtergd chaiity
numbgr
On the accounts of tho
chaTity for tho pgriod
SC038272
Peri(Ml stsrt date
th
Perio(i end date
IA¢)nth
24
024
Sol out on pays
10
Respective , The tharity's truslees are resp)nsible for Ihe preparation ol the accounts in accordarte
rnsponsibilities of ', wilh the terms ol the Charnlies and Trustee Inveslment (Scotlandl 2005 Act and the
tTUSteo8 and oJtamin•r ,
, Charities ALY))unts IScoUand} R8gulalions 2006 las amended). The chanty trnstees
consider that the audit requirement of Regulaknon 10{11 Idl of Ihe A(xounts Regulations
does not apply. 11 is my responsibility to examine the accounts as required under seth.on
44111 Ic) ol the Act and to stale wh8lher particular matters have come to my attentiim.
Basls of ind•pend•nt | My examination is carried oul in acc£￿dance wth RegUla￿n 11 01 the 2fM)6 Accounls
•xamlner's statsmant ! Regulabons. An examination includes a review of the accounlj.ng records kept by the
'. chanty and a Comparis￿ of thg accounts presented those re￿rds. It also includes
consideration of any unusual itoms or disdosurgs in the accounts and $8eks
eX￿ana11￿$ from the trustees conceming any such mattefs. The pr0cethJ￿S undertakèn
| do nol provide all the evidence that woubd be required in an audtl and, consequently. l (lo
TKSt express an audii opinion on the wew gNen by the acLX)unts.
In the wurse of my examinatson, no matter has come to my attention lother than that
disdosed on the attached page1
which gives me reasonat4e cause to believe that in any material ￿sPeCt the
requirements..
lo keep accounting records in acccrtance with section 44{1) {a} of the 2005 Att aThJ
Regulation 4 of the 21J)6 Acwunts Regulations. and
lo prepai8 accounts which actord wrth the accounting records and wrth
ReguLqtson 9 of the 2(￿ AotounLs Regulats"ons
Indopendont examiner's
stslement
'. have not been mel,
lo which. in my opini￿. attenbon 5h¢xAd drawn in order to enabba a proper
understaTrjin.q of the a(xounts to re&hed.
Signed:
Easter Monday 218t
2025.
Namo:
Relevant profwloDal
qualifiGalion($l or body
(if any1=
B.A Accounting Studies
ACCA- QUALIFIED BY EXPERIENCE
Address:

Falkirk Free Church of Scolland
Reccipts and Payments AcLounts
F"OT thc year endvj 31 1)c¢cmbcr 2024
GtDefxI
umd
Restrirted
fr"IbTit
uDd5
Tot*1
2023
2024
Receipts
Gift Aid received
Donations via EnVelo￿S
th>nation5 via Plate
Dortaiions via Bank
Bank inleresi
Maw.ine5
Hall 141
Legacies
Other income
5.305.92
.195.IMI
11.129.65
-38.41M).81
210.68
9.285.72
7,155.IX)
10.806.09
35.W4.8?
16S.88
250.00
5,185.00
1.752 ¢K)
12881.6S
210.68
86.¢M) '
5.61AI.IX)
746.(M>
746.0•
654.60
Totxl Receipts
Payments
P&)'mentsfor Cljortsuble &LY1￿e5
Remiltance5 lo Cenlral fund5
Pulpii Sllpply and Communion Expen
Ministers expenses
Church & Manse Insurance
Heat & Light
Internet
m￿ntenanC¢
Gill Aid fee5
Manse Coun¢il Tax
Manse Expenses
Prt%b' Exp¢nses
Gr￿ I"uttin¥
Window C'lc4ning
Supplies
Cleaning
Web51te
Copyrighi licence
Maga7.ine5
tk)naiion Envelopes
DonatlOll5
SeLUrity Alarni
Bc)il¢T l¢hurchl
Fire Protection
6&932.06
2.$84.IMI
i.1(￿.
n,616.06
69.497.I I
50.988.15
740.(K>
4.1￿.67
2.258.72
6.(MO.21
920.57
4.479.00
19.27
2.989.51
85.00
171.(10
196.23
50.988.15
740.IXI
4.IIKI.67
30.794.48
601.50
3,IX).3.59
2,188.57
4.07.3.41
617.09
1,820.9.1
18.59
1.896.89
3.971 10
?80.70
040.21
4.479.00
119.27
&4.
171.110
491.29
2217.46
491a9
2317.46
2.139.96
315.1X)
136.48
195.86
195.86
872.(h)
872.00
13J.JJ9
320.00
343.211
389.00
6(K>.OQ
320.00
577.20
885.59
3?O.IK)
343.20
537.50
Ouireoch FellO￿￿￿1P costs
Willl¢rlAu¢umTh L￿tureS
Cinema Outreach
Chri%tm3s Dinnei
Governonce c'iAsts
A¢couDts F.xaminer
650.00
1.050.
452.05
327.02
175
17X(W)
175.IM)
Total Payments
7&769.17
3.107.41
5&157.86
Surplus for tht year
Trdnsfers
(7J37.J l)
1411.41)
172611..$21
11.339.?5
et rnovement ia fvDd5 *fter Ir*nJfer5
17A17.J I)
17,639.78
1511.41)
20S.92
172611.$2)
17.985.20
I lJ39a4
6.645.95
Tothl funds brought forward
'fot•l funds carried forvard
9J112.17
{317.491
12411
10.724.68
17.98S.21J

Falkirk Free Church of Scotland
Statement of Balances
-￿tar ended 3 1 i)ece[nt￿r ?024
2024
21123
Inv￿lMentS held •1 Cwl
i Bank & Cgjh In hand
17,9i1S.20
7,260.52
6.fA.$ 95
1.339.25
17.98fj.20
surpli1￿(L)Crj¢IiI for th¢ y
Clo%ln8 b*lA Thces
10.724.fi11
'Trund¥ held oi ihe Cenlrnl Offlce.T
Iupenins balance
., Mov¢m¢ni InJ.ear
Clo%ing balance
Tot*1 of monttry #sxets beld
la,724.6
17,98fj.20
, Re.ierv¢s
Unr¢strict¢d fvnds
Rcstriclcd funds
rAbriL fuiid%
9.1102.17
317.49
1,240
17.639 28
I￿724.68
17.98.5 ?0
SIAleJD¢n¢ of Aisely held for Ch•rttsbk
Chur¢li & Mwise
ixliirc% & PitiinJ3S
14.0$6.00
14,05h 110
H,676.110 | 504,07fi 11
,()utstllndin
ToiAI
loon5
000
,Ststemenl of Il*bllSiiM •¢ JI Dttem￿r 2024
Invol￿ ducT(Y paiThent
th¢'frwstLW And 51
jA2J)rovfA bL
ned their i￿hAlf by th¢ undcrnolod..
7ruFIcL'

Falkirk Free Church of Scotland
,Notes to the Receipts and Payments Accounts
i For ihe year ended 31 Deccmber 2024
'T*nglblt fixtd #ssets
Fkrithble
Fixtures &,_ I
-4uipment
Total
Ai l January 2024
,Addiiions
In￿raSe in value
DI%po￿lS
iAt 31 D￿nber 2024
504.676
14.056 1
2023
There were no investments durin8 the year.
ITralls8clions with Tru5ttts
There were no rransaaim5 with tr￿￿et5 durin
Amounts btld by the Ctlltral
'Thtte is nothing held
the Central Church
Grants rtceived

Falkirk Free Church of Scotland
JNotes to the RecLipts and Payrnents Accounts
l For the year cnded 31 Deccmtrgr 2024
' Unrestricted fuBd
Balance al
01.01.24
Inu>min¥
resources
Kcsources
Balance at
31.12.24
ex
Transfers
IGeneral Fund
17,639.28
68,932.06
76,769),,
9,802.17
DtJignoledfuniL%.'
aièd Fund
206
2,584.00
(3.107)
317.49
.Re.%lriciedfunds.'
. JF'abric Fund
l.l(M)
'Total desi8n.ated ￿ndS
2.584.00
(3,107)
i'l'oial unrestricted funds
17,845.20
72,616.06
79,876.58
10.584.68

Falklrk Free Church of Scolland
Trvst••s' R•p(wt and FinwKiai St•tWnonts for th• y•ar ondlng 31 D•c8mbor 2024
Accountlng Pollcles
Accountlng Convention
The finan(xal statemenls have been p￿pared under the historical cost convenlicm. and
in accordance with the Charities Accounls (Scolland) R8gulations 2(Th.
Basls of flnancl•l statemonts
The financial statements have been wepared on a receipts and payments basis.
Invèstmonts
The only investment is a b￿k deposit accwnt vhTh8 up io dale value is shown in the
accounts.
Flxed Assets
A statement of the assets held is shown in thè accounts. No depreciation ha8 been
applied as depreciation is a non-cash item and Iherefore should nol be included in the
receipts and payments account.
R•celpts and Payments Account
For th8 purpose of Ihe Receipts and Payments accoun( funds are defined as follchvs..
Unr6strlct•d funds COM￿lSe income received for the obj.ects of the churth wilhout
further specified purpose arKI are available as general funds.
D•slgnat•d funds represent unfestricted funds whlch been eaM￿rk￿d by the
Trustees for particular purposes.
R•strkted fund• comprise ino)me which has been feceived for the objects of the
churth and sperjfied lof a restricted purpose ￿1n these obj'ects by the donor.
Sig
Deacon and Trustee
Falkirt Free Church of Scouand is 8 Scottish charity (SC038272), rngu18t8d by th8 Offic8 of the
s￿IbSh Charity Regulator (OSCR)
11