#
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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
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|
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|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|
##