2022-12-31-accounts

Reference and Administrative Details
Trustees (Elders) Annual Report	2 to 9
Independent Examiner's Report	10
Statement of Financial Activities	11to 12
Balance Sheet	13
Notes to the Financial Statements	14to 25

			Unrestricted	Restricted	Endowment	Total
		Note	funds f	funds F	funds 8	2022 E
Income
Donations and legacies			27,402			27,402
Other trading activities			21,429	7,097		28,526
Investment income			63,930	66		63,996
Other income			358			358
Total income			113,119	7,163		120,282
Expenditure Charitable activities Other expenditure Total expenditure		6 7	(91,660) ~4,426 ~96,086	(6,911) ~3 ~6,974		(98,571) ~4,429 103,000
Net income/(expenditure)
before gains/losses	on
investments			17,033	249		17,282
Gains/(losses) on investment assets Net expenditure			~62, 787 ~45 154	~322 ~73	~25,794 ~25,794	~88,303 ~77,021
Net movement in funds			(45,154)	(73)	(25,794)	(71,021)
Reconciliation of	funds
Total funds brought	forward		623,998	4,102	194,500	822,600
Total funds carried	forward	14	578,844	4,029	168,706	751 579

			Unrestricted	Restricted	Restricted	Endowment	Total
			funds	funds		funds	2021
		Note	F	E		E	F
Income
Donations and legacies			29,509				29,509
Other trading activities			20,728	4,438			25,166
Investment income			64,285		65		64,350
Other income			1,311				1,311
Total income			115,833	4,503			120,336
Expenditure
Charitable actiwties Other expenditure Total expenditure			(97,537) ~6,747 ~402,676	(4,423) ~4,423			(101,960) ~6,147 ~107,701
Net income/(expenditure)
before gains/losses	on
investments			13,155		80		13,235
Gains/(losses) on
investment assets			46,049		283	22,719	69,051
Net income			59,204		363	22,719	82,286
Net movement in funds			59,204		363	22,719	82,286
Reconciliation of	funds
Total funds brought	forward		564,794	3,739		171,781	740,314
Total funds carried	forward	14	623,998	4,	102	194,500	822,600

					2022	2021
				Note	F	8
Fixed assets
Investments				11	566,540	639,561
Current assets
Debtors				12	11,984	22,809
Cash at bank and		in hand			178,584	172,939
					190,568	195,748
Creditors:	Amounts		falling due within one year	is	~L529	~12,709
Net current	assets				185,039	183,039
Net assets					751,579	822,600
Funds ofthe charity:
Unrestricted	funds				578,844	623,998
Restricted funds					4,029	4,102
Endowment	funds				168,706	194,500
Total funds				14	751,579	822,600

2 Income from d	onations
				Total	Total
				2022	2021
Unrestricted
Collections				24,812	26,271
Donations				1,090	583
Ukraine project				1,500
SW Synod Grant					2,655
				27,402	29,509
3 Other trading	activities
		Unrestricted
		funds		Restricted	Total
		General		funds	funds
				K	F
Church hall lettings		2,870			2,870
Manse lettings		17,900			17,900
Gift time				1,481	1,481
Gift time			319		319
Special collections				5,616	5,616
Small fund income			240		240
Social &arts group			100		100
Total for 2022		21,429		7,097	28,526
Church hall lettings		1,680			1,680
Manse lettings		16,896			16,896
Gift time		2,	111		2,111
Commitment for life				23	23
Special collections				4,415	4,415
Small fund income			41		41
Total for 2021		20,728		4,438	25,166

4 Investment income
	Unrestricted
	funds	Restricted	Total
	General E	fundsf	funds E
Bank interest	233		233
Income from investments	19,279	66	19,345
Rental income	24,988		24,988
Car park income	19,430		19,430
Total for 2022	63,930	66	63,996
Bank interest	1		1
Income from investments	18,483	65	18,548
Rental income	24,076		24,076
Car park income	21,725		21,725
Total for 2021	64,285	65	64,350
5 Other Income
		Total	Total
		2022	2021
Unrestricted		E	F
Other income		358	1,311

6 Expenditure on c	haritable activities
		Unrestricted
		funds	Restricted	Total
		General f	funds 8	funds F
Equipment repairs and renewals		85		85
Ministry and mission	fund contributions	37,200		37,200
Church expenses - Ministry		2,345		2,345
Church expenses - premises		25,826		25,826
Work Wise		2,000		2,000
Special collections			6,845	6,845
POOR Charity expenditure			66	66
Vision expenditure		6,964		6,964
Social and Fundraising		521		521
Printing, postage and	stationery	1,803		1,803
Charitable donations		500		500
Sundry expenses		191		191
Ukraine project		10,245		10,245
Accountancy fees		3,980		3,980
Total for 2022		91,660	6,911	98,571
Major building works		(8,951)		(8,951)
Equipment repairs and renewals		5,310		5,310
Ministry and mission fund contributions		37,991		37,991
Church expenses - Ministry		1,275		1,275
Church expenses - premises		42,842		42,842
Work Wise		2,000		2,000
Special collections			4,321	4,321
POOR Charity expenditure			65	65
Vision expenditure		8,264		8,264
Commitment for life			37	37
Social and Fundraising		265		265
Printing, postage and	stationery	2,461		2,461
Charitable donations		500		500
Sundry expenses		1,615		1,615
Accountancy fees		3,965		3,965
Total for 2021		97,537	4,423	101,960

The aggregat	e payroll	costs w	ere as follo	ws
						2022	2021
Gross salaries						5,997	6,046
						5,997	6,046
The monthly	average	number	of persons	employed	by the charity dunng	the year was as follows'
						2022	2021
						No	No

10Indepen	dent examiner's remuneration
		2022	2021
			E
Independent	examination	3,304	3,248
Payroll and	other services	532	579
Other services		144	138
		3,980	3,965

11 Fixed as Held by the	set investments Synod Trustees
				Total
				E
Cost or Valuation
At 1 January	2022			639,561
Revaluation				(82,045)
Additions Disposals				92,733 ~83,709
At 31 December 2022				566,540
Net book value
At 31 December 2022				56' ,540
At 31 December 2021				639,561
Investments	at fair value comprised:
			2022	2021
Unrestricted				6
	COIF Fixed Interest	Fund		83,710
85,849	COIF Ethical Income	Shares	235,493	172,126
148,394	Epworth		160,236	186,798
Restricted	POOR (Church Charities)
767	COIF Ethical Income	Shares	2,105	2,427
Endowment
61,502	COIF Ethical Income	Shares	168,706	194,500
			566,540	639,561

				2022	2021
				E	F
NSB interest				53	5
Gift aid				3,926	4,484
COIF investment		income		3,244	3,038
Other debtors				13	15,282
Memorial	hall rent			4,748
				11,984	22,809
13Creditors: amounts			falling due within one year
				2022	2021
					F
Other creditors				1,725	9,089
Accruals				3,804	3620
				5,529	12,709

14Funds
							Balance at
			Balance at			Other	31
			1 January			recognised	December
			2022	Income f	Expenditure f	gains/(losses) f	2022f
Unrestricted		Funds	623,998	113,119	~96 086	~62, 187	578,844
Restricted	funds
Special Collections			875	7,097	(6,845)		1,127
POOR COIF Shares Poor Charities Account			2,426 801	66	~69	(322)	2,104 798
			4,102	7,163	(6,914)	(322)	4,029
Endowment		Funds	194,500			~25794i	,168,706
Total funds			822,600	120,282	~703,000	~88,303	751,579
							Balance at
			Balance at			Other	31
			1 January			recognised	December
			2021f	Income F	Expenditure f	gains/(losses) f	2021 f.
Unrestricted		Funds	564,794	115,833	(102,678)	46,049	623,998
Restricted		funds
Special Collections			781	4,415	(4,321)		875
Commitment for Life			14	23	(37)
POOR COIF Shares Poor Charities Account			2,143 801	65	~65	283	2,426 801
			3,739	4,503	(4,423)	283	4,102
Endowment		Funds	171,781			22,719	194,500
Total funds			740 314	120336	~107301	,69,051	822,600

15Ana	lysis of net assets	between funds
					Total funds
		Unrestricted		Endowment	at 31
		funds	Restricted	funds	December
			funds		2022
			E
Fixed asset investments Current assets Current liabilities		395,730 188,643 ~5,529	2,104 1,925	168,706	566,540 190,568 ~5,529
Total net assets		578,844	4,029	168,706	751 579
					Total funds
		Unrestricted		Endowment	at 31
		funds	Restricted	funds	December
		General E	funds F	Permanent E	2021f
Fixed asset investments		442,634	2,427	194,500	639,561
Current Current	assets liabilities	194,073 ~12,799	1,675		195,748 ~12,799
Total net assets		623,998	4,102	194,500	822,600