Falkirk Evangelical Presbyterian Church

	Page
Reference and Administrative Details	1
Trustees' Report	2—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Balance Sheet	6
Notes to the Financial Statements	7—9

The trustees present their report and the financial statements for the period ended 31 December 2025.

Objectives and Activities

Aims and Objectives

The serving of God through worship, discipling, pastoral care and outreach within Falkirk and Forth Valley by being a body of Christian believers who adhere to the Basis of Faith. This requires the acceptance of the Holy Bible, comprising the scriptures of the old and New Testaments, as the inspired, infallible and inerrant Word of God.

Significant Activities

Worship, discipling, pastoral care and outreach within Falkirk and Forth Valley. Regular worship as a body of believers, meeting together each Sunday.

Public Benefit

The advancement of the Christian religion in Scotland and elsewhere

The trustees have given due regard to the Office of the Scottish Charity Regulator (OSCR)’s guidance on public benefit

Achievements and Performance

Main Achievements

Falkirk Evangelical Presbyterian Church commenced worshiping together in 2024. For the period ended 31 December 2025, the charity has met its objectives through regular worship as a body of believers, meeting twice each Sunday in addition to discipling, pastoral care and outreach within Falkirk and Forth Valley.

Financial Review

Financial Position

The Trustees report positive funds in the first year of activity.

Reserves Policy

No reserves policy has been determined by the Trustees.

Going Concern

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

Structure, Governance and Management

Governing Document

The charity is a company limited by guarantee and having no share capital. The company achieved charitable status on 2 July 2025, registering with the Scottish Charity Regulator, OSCR. In accordance with the company's Articles of Association, the company's Trustees are responsible for the management of the Church's business, for which purpose they may exercise all powers of the Church. Elders are those which form the basis of the Trustees to ensure the Church also operates within the required OSCR regulations.

Trustee Selection Methods

Trustees are appointed by Special Resolution.

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Falkirk Evangelical Presbyterian Church

Trustees' Report (continued)

For the Period 10 December 2024 to 31 December 2025

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Falkirk Evangelical Presbyterian Church for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Charities and Trustees Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr A M Horne

Trustee

19/08/2026

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Falkirk Evangelical Presbyterian Church

Independent Examiner's Report to the Trustees of Falkirk Evangelical Presbyterian Church

For the Period 10 December 2024 to 31 December 2025

Independent Examiner's Report to the Trustees of Falkirk Evangelical Presbyterian Church

I report to the charity trustees on my examination of the accounts of the Company for the period ended 31 December 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you 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 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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.

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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

Since the Charity has prepared its accounts on an accruals basis and is registered in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants of Scotland, which is one of the listed bodies.

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

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
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or

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

Jamie Fitzpatrick CA

19/08/2026

60 Falkirk Road
Larbert
Stirlingshire
FK5 3AH

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Falkirk Evangelical Presbyterian Church

Statement of Financial Activities (including Income and Expenditure Account)

For the Period 10 December 2024 to 31 December 2025

Statement of Financial Activities (including Income and Expenditure Account)

		31 December 2025
		Unrestricted funds
	Notes	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	4	32,379

EXPENDITURE ON:
Raising funds	5	(11,060 )

NET INCOME		21,319


NET MOVEMENT IN FUNDS		21,319
RECONCILIATION OF FUNDS:
Total funds brought forward		-

TOTAL FUNDS CARRIED FORWARD	10	21,319

The notes on pages 7 to 9 form part of these financial statements.

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Falkirk Evangelical Presbyterian Church

Balance Sheet

As At 31 December 2025

Balance Sheet

		31 December 2025
		Unrestricted funds
	Notes	£
CURRENT ASSETS
Cash at bank and in hand		22,123

		22,123
Creditors: Amounts Falling Due Within One Year	9	(804 )

NET CURRENT ASSETS (LIABILITIES)		21,319

TOTAL ASSETS LESS CURRENT LIABILITIES		21,319

NET ASSETS		21,319

FUNDS OF THE CHARITY
Unrestricted Funds		21,319

TOTAL FUNDS	10	21,319

For the period ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr A M Horne

Trustee

19/08/2026

The notes on pages 7 to 9 form part of these financial statements.

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Falkirk Evangelical Presbyterian Church

Notes to the Financial Statements

For the Period 10 December 2024 to 31 December 2025

Notes to the Financial Statements

1. General Information

Falkirk Evangelical Presbyterian Church is a company limited by guarantee, incorporated in Scotland, registered number SC831502 and registered charity number SC054365 . The registered office is 8 Queen's Crescent, Falkirk, FK1 5JL.

2. Statement of Compliance

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

The charitable company is a Public Benefit Entity as defined by FRS 102.

3.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

3.3. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

3.4. Incoming Resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Where relevant, income is recognised as a liability and included on the Balance Sheet as deferred income.

Donations

Donations are recognised when the charity has evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. Entitlement usually arises immediately upon receipt, however, in the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

3.5. Resources Expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured or estimated reliably. Liabilities are measured on recognition at historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. The exception is that certain financial instruments must be adjusted to their present value; these include financial liabilities where settlement is deferred for more than 12 months after the reporting date. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. Further information on the basis of allocation is provided below.

Charitable activities

Expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. The costs of charitable activities presented in the Statement of Financial Activities includes the costs of both direct service provision and the payments of grant awards if applicable.

Governance costs

Governance costs (which are included as a component of support costs in accordance with SORP) comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include those related to constitutional and statutory requirements, external scrutiny (audit or independent examination), strategic management, and other legal and professional fees.

Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

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Falkirk Evangelical Presbyterian Church

Notes to the Financial Statements (continued)

For the Period 10 December 2024 to 31 December 2025

3.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

4. Income from Donations and Legacies

	31 December 2025
	Unrestricted
	funds
	£
Donations and gifts	32,379

5. Analysis of Expenditure

	31 December 2025
	Support costs (see note 6 )
	£
Raising funds	11,060

6. Support Costs

	31 December 2025
	Raising funds
	£
Employee costs	2,235
Premises expenses	5,280
General administration	3,095
Interest payable	30
Governance costs	420

	11,060

7. Independent Examiner's Remuneration

	31 December 2025
	£
Independent examination of the financial statements	420

8. Average Number of Employees

Average number of employees during the period was: NIL

9. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Accruals and deferred income	804

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Falkirk Evangelical Presbyterian Church

Notes to the Financial Statements (continued)

For the Period 10 December 2024 to 31 December 2025

10. Movement in Funds

	As at 10 December 2024	Income	Expenditure	As at 31 December 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	-	32,379	(11,060 )	21,319


Total funds	-	32,379	(11,060 )	21,319

11. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current year.

No trustee expenses have been incurred.

12. Related Party Disclosures

During the period, £1,784 of donations were received from the Trustees.

13. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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Trustees	Mr A M Horne (appointed 10/12/2024)
	Mr P M Sleeuwenhoek (appointed 10/12/2024) (resigned 14/01/2026)
	Mr W Paterson (appointed 10/12/2024)
	Mr J H Gilfillan (appointed 10/12/2024)


Charity Number	SC054365

Company Number	SC831502

Registered Office	8 Queen's Crescent
	Falkirk
	FK1 5JL

Independent Examiner	Jamie Fitzpatrick CA
	Advanced Accounting (Scotland) Limited
	60 Falkirk Road Larbert Stirlingshire FK5 3AH