2023-12-31-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 8	funds	fundsf	2023 8
Income
Donations and legacies			29,435			29,435
Other trading activities			20,487	2,960		23,447
Investment income			66,469	66		66,535
Total income			116,391	3,026		119,417
Expenditure
Charitable activities			(138,550)	(4,589)		(143,139)
Other expenditure			(2,234)	(16)		(2,250)
Total expenditure			(140,784)	(4,605)		(145,389)
Gains/(losses) on
investment assets			28,701	205	16,415	45,321
Net income/(expenditure)			4,308	(1,374)	16,415	19,349
Gross transfers between
funds			(1,136)	1,136
Net movement in funds			3,172	(238)	16,415	19,349
Reconciliation offunds
Total funds brought	forward		578,844	4,029	168,706	751,579
Total funds carried	forward	14	582,016	3,791	185,121	770,928

			Unrestricted	Restricted	Endowment	Total
			funds	funds	funds	2022
		Note	E	E	E	E
Income
Donations and legacies		2	27,402			27,402
Other trading activities		3	21,429	7,097		28,526
Investment income		4	63,930	66		63,996
Other income		5	358			358
Total income			113,119	7,163		120,282
Expenditure Charitable activities Other expenditure		6 2	(91,660) ~4.426	(6,911) ~3		(98,571) (4,429)
Total expenditure			~66,666	6,914		(103,000)
Gains/(losses) on
investment assets			62,187	(322	25,794)	(88,303)
Net expenditure			(45,154)	(73)	(25,794)	(71,021)
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

					2023	2022
				Note		6
Fixed assets
investments					611,860	566,540
Current assets
Debtors				12	13,687	11,984
Cash at bank and		in hand			150,946	178,584
Creditor:	Amounts		falling due within one year	13	164,633 )5,565)	190,568 ~5,525)
Net current assets					159,068	185,039
Net assets					770,928	751,579
Funds ofthe charity:
Unrestricted	funds				582,016	578,844
Restricted	funds				3,791	4,029
Endowment	funds				185,121	168,706
Totalfunds				14	770,928	751,579

2 Income from donations
	Unrestricted	Restricted	Total
	funds	funds	funds
		K
Collections	21,285		21,285
Ukraine project	8,150		8,150
Total for 2023	29,435		29,435
Collections	24,812		24,812
Donations	1,090		1,090
Ukraine project	1,500		1,500
Total for 2022	27,402		27,402
3 Other trading activities
	Unrestricted	Restricted	Total
	fundsf	funds	funds 8
Church hall lettings	3,180		3,180
Manse lettings	15,600		15,600
Gift time	1,488		1,488
Special collections		2,960	2,960
Small fund income	219		219
Total for 2023	20,487	2,960	23,447
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

4 Investment income
	Unrestricted	Restricted	Total
	funds	funds	funds
	6		8
Bank interest	1,361		1,361
Income from investments	19,018	66	19,064
Rental income	25,037		25,037
Car park income	21,053		21,053
Total for 2023	66,469	66	66,535
Bank interest	233		233
Income from investments	19,279		19,345
Rental income	24,988		24,988
Car park income	19,430		19,430
Total for 2022	63,930	66	63,996

5 Ot	her income
		Unrestricted	Restricted	Total
		funds K	funds f	funds
Total	for 2023
Other	income	358			358
Total	for 2022	358			358

6 Expenditure on	charitable activities
		Unrestricted	Restricted	Total
		funds	funds	funds
			E
Equipment repairs and renewals		150		150
Ministry and mission	fund contributions	37,200		37,200
Church expenses - Ministry		2,560		2,560
Church expenses - premises		69,030		69,030
Work Wise		2,000		2,000
Special collections			4,523	4,523
POOR Charity expenditure			66	66
Vision expenditure		3,799		3,799
Printing, postage and	stationery	1,376		1,376
Sundry expenses		198		198
Ukraine project		17,899		17,899
Accountancy fees		4,338		4,338
Total for 2023		138,550	4,589	143,139
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
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

			Unrestricted	Restricted	Total
			funds	funds	2023
			E	E	E
Other	resources	expended	2,234	16	2,250
			2,234	16	2,250
			Unrestricted	Restricted	Total
			funds	funds	2022
			E	E	E
Other	resources	expended	4,426		4,429
			4,426		4,429

The aggrega	te payroll	costs w	ere as follows:
					2023	2022
						E
Gross salaries					6,331	5,997
					6,331	5,997
The monthly	average	number	ofpersons employed	by the charity during	the year was as follows:
					2023	2022
					No	No

10Indepen	dent examiner's remuneration
		2023		2022
		E		E
Independent	examination	3,624		3,304
Payroll and	other services		534	532
Other services			180	144
		4,338		3,980
11Fixed asset investments
Held by the Synod Trustees
				Total
				E
Cost orValuation
At 1 January 2023				566,540
Revaluation				45,320
At 31 December 2023				611,860
Net book value
At 31 December 2023				611,860
At 31 December 2022				566,540
Investments	at fair value comprised:
		2023		2022
Unrestricted
85,849	COIF Ethical Income Shares	258,406		235,493
148,394	Epworth	166,023		160,236
Restricted	POOR (Church Charities)
767	COIF Ethical Income Shares	2,310		2,105
Endowment
61,502	COIF Ethical Income Shares	185,121		168,706
		611,860		566,540

				2023	2022
					Z
NSB interest				446	53
Gift aid				4,608	3,926
COIF investment		income		3,244	3,244
Other debtors				652	13
Memorial	hall rent			4,737	4,748
				13,687	11,984
13Creditors: amounts			falling due within one year
				2023	2022
				6
Other creditors				1,790	1,725
Accruals				3,775	3,804
				5,565	5,529

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15Ana	lysis ofnet assets b	etween funds
					Totalfunds
					at 31
		Unrestricted	Restricted	Endowment	December
		fundsf	funds E	funds 6	2023 6
Fixed asset investments		424,429	2,310	185,121	611,860
Current	assets	163,152	1,481		164,633
Current	liabilities	(5,565)			(5,565)
Total net assets		582,016	3,791	185,121	770,928
					Totalfunds
					at 31
		Unrestricted	Restricted	Endowment	December
		funds	funds	funds	2022
		6	6		6
Fixed asset investments		395,730	2,104	168,706	566,540
Current	assets	188,643	1,925		190,568
Current	liabilities	(5,529)			(5,529)
Total net assets		578,844	4,029	168,706	751,579