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|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|
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||||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|
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|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|