##
##
|Statement ofFinancialA|ctivities fort|heYearEnded|31December|202|2|
|---|---|---|---|---|---|
||||||Total|
|||UnrestrictedRestricted|||2022|
||Note|ff|||f|
|Income and Endowmentsfrom:||||||
|Donationsand legacies||124,378|64,465||Igg,g43|
|Other trading activities||878|6,804||7,682|
|Total Income||125,256|71,269||196,525|
|Expenditureon:
Raising funds||(72,416) (99,198)|||.(171,614)|
|Total Expenditure||(72,416) (99,198)|||(t7t,614)|
|Net movement infunds||52,840|(27,929)||
24,911|
|Reconciliation of funds||||||
|Total funds brought forward||192,391|621,730||814.121|
|Total funds canied forward|l3|_245,231_
Unrestricted|_593,801
Restricted|_83eW_
Total||
|||funds
L|funds
f.||2021
f|
|Income and Endowmentsfrom:||||||
|Donationsand legacies||1t7,682|45,000||162,682|
|Other trading activities|||1,45s||1,455|
|Total income||117,682|||164,137|
|Expenditureon:||||||
|Raising funds||(99,538)|(81,245)||(l80,783)|
|Charitable activities||(624)|||(624)|
|Total expenditure||(100,162)|(81,245)||(181,407)|
|Netincome/(expenditure)||17,520|(34,7e0)||(17,270)|
|Net movementinfunds||17,520|(34,790)||(17,270)|
|Reconciliation of funds||||||
|Total funds brought forward||174,871|656,520||831,391|
|Total funds carried forward|l3||_621J30_||8t4,t2t|
##
##
|||2022|2021|
|---|---|---|---|
||Note|f|f,|
|tr'ixedassets||||
|Tangibleassets|l0|662,696|648,745|
|Currentassets||||
|Cashatbankandinhand|ll|182,898|166,282|
|Creditors:Amountsfallingduewithinoneyear|t2|(6,s62)|(906)|
|Netcurrentassets||176,336|
L65,376|
|Netassets||839,032|8t4,l2t|
|tr'undsofthecharity:||||
|Restrictedincomefunds||||
|Restricted funds||593,801|621,730|
|Unrestrictedincomefunds||||
|Unrestrictedfunds||245,231|t92,391|
|Totalfunds|l3|839,032|8t4,t2t|
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|Depreciation and amortisation
Depreciation is provided on tangiblefixedassets
residual value, over theirexpecteduseful economic|soastowriteoffthecostorvaluation,lessany
lifeasfollows:|
|---|---|
|Assetclass
Freehold landandbuildings|Depreciation method and rate
5% Straight line|
|Fumitureandequipment|20% Shaight line|
##
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##
|2Incomefromdonationsand legacies||||
|---|---|---|---|
||Unrestricted|||
||funds|Restricted|Total|
||General
f|funds
f,|funds
f|
|Donationsand legacies;||||
|Donationsfromindividuals|697|8,944|9,641|
|Giftaidreclaimed|23,897|28,447|52,344|
|Regulargivingandcapital donations|99,784|27,074|126,858|
|Totalfor2022|_rwn_|64,465|_l!e!g_|
|Total for2021|____111.,682_|45,000|_t62,682_|
||Unrestricted|||
||funds|Restricted|Total|
||General
f,|funds
f,|2021f|
|Donationsand legacies;||||
|Donationsfromindividuals|420|3,172|3,592|
|Giftaid reclaimed|20,020|21,982|42,002|
|Regulargivingandcapitaldonations|97,242|19,846|I17,088|
||____tt7,6n_|_11q99_|162,682|
##
||Unrestricted||||
|---|---|---|---|---|
||funds|Restricted||Total|
||General|funds||funds|
||f,|f,||f,|
|Events income;|||||
|Othereventsincome|878|6,804||7,682|
|Totalfor2022|878|6,804|_1_,682-||
|Totelfor2O2l|-|1,455||1,455|
##
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##
##
|a)Costsoftradingactivities||||
|---|---|---|---|
||Unrestricted|||
||funds
Restricted||Total|
||General|funds|funds|
||Note
f|f,|f,|
|Costsofgoodssold
Allocatedsupportcosts|24,537
26,236'|40,230
49,486|64,767
75,722|
|Totatfor2022
Total for2021|_W_
_89Jr6_ _!W-
39,750
71,029
110,779
,**r"*
funds
Restricted
Total|||
||General|funds|2021|
||NoteCff,|||
|Costsofgoodssold|12,957|24,771|37,628|
|Allocated supportcosts|26,893|46,258|73,151|
||39,750|71,029|110,779|
##
##
##
|Raising funds expenditure
Costs oftradingactivities|||||
|---|---|---|---|---|
|||Unrestricted|||
|||funds|Restricted|Total|
|||General|funds|2022|
||Basisof allocation|f,|L|f|
|Centralministryfund||3,208||3,208|
|Widowsofministers fund||668||668|
|Incidental fund||3,241||3,241|
|Prolongeddisabilityfund||s34||534|
|Ministerialdevelopment fund||307||307|
|Sick supply tund||40||40|
|Churchhouserepairs fund||1,337||1,337|
|Pulpitsupply||I1,608||11,609|
|Worshipresources||1,619||1,619|
|Magazinesandliterature||613||613|
|Childandyouthministry||204||204|
|Other||1,158|,-|1,158|
|Unitedappeal||-|9,010|9,010|
|Presbyterianwomen||-6t||6t|
|Presbyterian orphan andchild||_|1,362|1,362|
|Moderatorsappeal||-|6,573|6,573|
|Worlddevelopmentappeal||-|1,420|1,420|
|EarlHaig||-|440|440|
|Otheragencies||-|7,124|7,124|
|Grantstoindividuals|||14,240|14,240|
|Totalfor2022||24,537|
40,230|64,767|
|Total for2021||_12$11_|24,77r_11,628||
##
##
|||Unrestricted|||
|---|---|---|---|---|
|||funds|Restricted|Total|
||Basisof allocation|General
L|funds
f,|2021
f|
|Centralministryfund||3,395||3,395|
|Widowsofministers fund||778||778|
|Incidentalfund||3,385||3,385|
|Prolongeddisabilitytund||566||566|
|Ministerialdevelopment fund||368||368|
|Sick supplytund||57||57|
|Churchhouse repairsfund||1,485||1,495|
|Presbyteryfees||158||158|
|Pulpitsupply||196||196|
|Worshipresources||696||696|
|Magazinesandliterature||1,142||I,142|
|Other||631||631|
|Unitedappeal|||8,800|8,800|
|Presbyterianwomen|||55|55|
|Presbyterianorphanandchild|||852|852|
|Moderatorsappeal|||449|449|
|Students|||123'|123|
|Worlddevelopmentappeal|||1,490|1,490|
|EarlHaig|||327|327|
|0theragencies|||3,497|3,497|
|Grantstoindividuals|||9,178|9,178|
|||12,857|
24,771|37,628|
##
|Othercostsforgenerating funds||||||
|---|---|---|---|---|---|
||Unrestricted|||||
|||funds|Restricted||Total|
|||General|funds||funds|
||Basisofallocation|
t|f||f,|
|Staff&ministercosts||2,505|||2,505|
|WaterratesforChurchandhalls||200|||200|
|ElectricityandoilforChurchand||||||
|halls||10,314|||10,314|
|TelephoneforChurchandhalls||724|||724|
|Insurance||2,872|||2,872|
|Repairs etcto Churchandhalls||I,160|9,482||10,642|
|Advertising,postage andstationery||1,418|||1,418|
|Other professionalfees||520|||520|
|Volunteerexpenses||1,270|||1,270|
|Totallor2022||20,983|_9,482|_30,465||
|Total for2021||59,788|_r0216|_10p04||
||Unrestricted|||||
|||funds|Restricted||Total|
||Basisofallocation|General
f|funds
*.||2021
f,|
|Staff&ministercosts||49,419|||49,419|
|WaterratesforChurchandhalls||55|||55|
|ElectricityandoilforChurchand||||||
|halls||3,718|||3,718|
|TelephoneforChurchandhalls||744|||744|
|Insurance||2,271|||2,271|
|Repairs etcto Churchandhalls||1,844|10,216||12,060|
|Advertising,postage andstationery||1,326|||1,326|
|Bank interest||40|||40|
|Volunteerexpenses||371|||371|
|||59,788|10,216||70,004|
##
##
##
|Otherresources expended||||||
|---|---|---|---|---|---|
||Unrestricted|||||
|||funds|Restricted||Total|
||Basisofallocation|General
t,|funds
L||2022
f|
|Otherministrysupportstaff||24,076|||24,076|
|Depreciation||1,127|49,486||s0,613|
|Rates andground rent for Manse||1,033|||1,033|
||_%,236_||_49,486|||
||Unrestricted|||||
|||funds|Restricted|-15J22
Total||
||Basisofallocation|General
f|funds
*,||2021
I|
|Otherministrysuppodstaff||21,307|||21,307|
|Depreciation||4,565|46,2s8||50,823|
|Rates andground rent forManse||1,021|||1,021|
|||26,893|46,258||73,151|
||Unrestricted|||
|---|---|---|---|
||funds|Total||
||General|funds||
||f.|f,||
|Independentexaminerfees||||
|Examination ofthefinancialstatements|660||660|
|Totrlfor2022|||660|
|Total for2021|624||624|
##
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##
##
|7Staffcosts
Theaggregatepayrollcostswereasfollows:|||
|---|---|---|
||2022
f,f,|2021|
|Staffcostsduringthe year were:|||
|Wages and salaries|2,074|38,050|
|Social securitycosts|t6|3,787|
|Other staffcosts|415|7,582|
||2,505|49,419|
|2022
f,f,|2021||
|---|---|---|
|660||624|
##
##
##
|10Tangible fixedassets|||||
|---|---|---|---|---|
||Land and
buildings
f,|f,'urnitureand
equipmentTotal
tf,|||
|Cost|||||
|AtIJaruary 2022|925,166||22,826|947,992|
|Additions|64,564|||64,564|
|At3lDecember 2022|989,730||22,826|1,012,556|
|Depreciation|||||
|AtIJanuary 2022|277,548||21,699|299,247|
|Chargefortheyear|49,486||1,127|50,613|
|At3lDecember2022|327,034||22,826|349,860|
|Net book value|||||
|At3lDecember 2022|662,696|||662,696|
|At3lDecember 2021|647,618||1,127|648,745|
|11Cashandcashequivalents|||||
|||2022||2021|
|||f,||f,|
|Cashatbank||I82,898||166,282|
|Bank overdrafts|||(6,562)|(738)|
|Cash and cashequivalentsinstatementofcashflows||_r76336_||_165,544_|
|12Creditors:amountsfallingduewithinoneyear|||||
|||2022||2021|
|||f||0|
|Bank overdrafts|||6,562|738|
|Other taxationandsocial security||||168|
||||6,562||
##
##
|13 Funds|||||
|---|---|---|---|---|
|||||Balance at3l|
||Balanceat1|Incoming|Resources|December|
||Janaary2022
f|resources
f|expended
f,|2022f|
|Unrestricted funds|||||
|General|r92,391|125,256|(72,416)|245,231|
|Restricted funds|62r,730|7t,269|(99,198)|593,801|
|Totalfunds|___8t4J2r_|_1965X_|_o71,614).|_n9,032_|
|||||Balance at31|
||BalanceatI|Incoming|Resources|December|
||January2021
f|resources
t|expended
f|2021
f|
|Unrestricted|||||
|General|(174,871)|(117,682)|r00,162|(192,391)|
|Restricted|(6s6,s20)|(46,455)|81,245|(621,730)|
|Totalfunds|_(831,391)|(164,137)|r81,407|(814,121)|
|14 Analysis ofnetassetsbetweenfund|s||||
|---|---|---|---|---|
||Unrestricted|||Totalfundsat|
||funds||Restricted|31December|
||General
f,||funds
f,|2022
f|
|Tangiblefixedassets|64,564||598,132|662,696|
|Currentassets|146,642||36,256_|I82,898|
|Currentliabilities|(6,562)|||(6,562)|
|Totalnetassets|204,644||634,388|839,032|
||Unrestricted|||Totalfunds at|
||funds||Restricted|3LDecember|
||General||funds|2021|
||f||f,|t,|
|Tangiblefixedassets|1,127||647,618|648,745|
|Currentassets|132,137||34,145|166,282|
|Currentliabilities|(e06)|J||(e06)|
|Totalnetassets|132,359||681,763|814,l2l|