The Church of Scotland Ardler Kettins & Meigle Parish Church RECEIPTS AND PAYMEIYTS ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Congregation No: 271628 Charity No: SC IK10098
ARDLER KETTI¥S & MEIGLE PARISH CHL'RCH SC000098 Reference and Administrative Infornjation Lharity Narne.. Charity Registtation Nurnb¢r'. CongT¢galion Reference No.. Contaci Addr¢s5". Ardler Kettins & Meigle Parish Church SC000098 271628 'rrii8tee8 Prlnclpal Orn¢trbearers Interim Moderator Session Clerk Church Treasurer.. In(lei)endent b.XAminer Bankers Bank of Scoiland 51 Hibh Str¢¢t Blairgowrie Perthshire PHIO 6DA Page I
ARDLER KETTINS & MEIGLE PARISH CHURCH SC000098 Trustees, Annual Report l'ear ended 31 December 2023 Structure. Governance 2nd Management Governing Documen¢ The ChiClI is adminisl¢r¢d in acrdanCe wtth the temis of th¢ Deed of Constitution (Quoad Omnia Constitutioii). Recruitment and Appointment of Trustees leinbers of tlie Kirk Session are Ihe charit), trustees. The KI Session members are ihe elders of Ihe churLh and are chosen from those members of ihe church are considered to have Ilie appropriate gifts and skills. Tlie minister. w,ho is a rnember of the Kirk Session, is elected by the congr¢gaÉion and inducted by Presb)rtery. The interim moderator was appointed by Prcsbytery to oversee the affairs of the CongryeIlOn duting Ibe absencc of a dedicated parish rninister. Orgxnis#tion81 Structsre ie Kirk sessio which nornully meets at least six times a year. is responsible for spiritual and lempornl ffairs within the church. All financial and fabric matters are managed by the Kirk Session. Objectives and Activities The Churcli of Scotland is Trinitarian in doctrine, Refornied in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throubhoul th¢ world. As a national Chiwcli, it acknowledges 8 distinctiye ca]1 and duty to bring the ordinances of TellOn lo ihe people in every parish of Scotland through a lerriloriai minisry. It Co-operates with other Cliurches in various ¢CLunenical bodies in Scotland and beyond. The objective of the lo church is to offer Christ's Ministry to ftll wl)o live within Il)e parish boundaries. Before tlie COVID pandeinic. two services of worship were conducted eacl) Sundav. at lo in Mei8le Church and 11.30am in Kettins Church. In addition. 8 joini l.enlen s¢rvice was held on Good Friday with Eassie and Nevay linked with Newle. The minister wou]d normally also lead Lenien, Autuinn and Advent Bible Study Groups. There is a joint Sunday School which takes place diirin8 the above worship tiines ai Kettins. There is a Guild which rne$ on a monthly basis frojn Oclober to March Lder ihe jurisdiction of the Kirk Session and is atTilialed 10 the Churth of Scotland Guild. A member of th¢ Kirk S¢ssion [Ve$ on conllniltees of Presbytery and Inembers of tlie Guild serve on the Presbyterial Council of tbe Guild. In nornial times a Country mark and a Daffimlil Te& are held &s annual fund raising events for both the local and wider work of the church. There is nornially an annual slimmer picnic for Sunday School children and adult members of the congregalion as well &s a Christmas partv for the childrcn. The church is represenied on oiher community activity coininitiees. An indoor bowls cliib whiclj, Ivhilst Thot under the jurisdiclion of the KiTk Se55ion. meets in Kettins Cliurch liall and church members play an active role. Page 2
.4RDLER KErtlNS & MEIGLE P.4RISH CHI"RCH SC000098 Trustees, .Linnual Report (cont) Y¢ar ended 31 Decelnber 2023 .4ehievements And Performanee As tlie Parish cOntueS to have a i'acaney, it has settled tnto a routine of bolding one service a Month in both the Meigle and Kettins churches, condu¢tcd by a numbei of ordained ]ninisters il.')Ll l(51 I'.gLiILI 3. ro all of ivhom w¢ are extr¢m¢ly grateful. The Parish has been i'en, !pty,'-,ale io have ihe ol Alyth Patiih. appotnted as Inrenm Moderator. Happily. the has becn 12 distiibuting weekly prajers and thoughts. which have been 5hareA inore ii'idely on our Facebook page. 'ebsite 2nd by email. sessio meetings are held regularly in the churches. The Guild's programtne is busy. Tli¢ Sliiiday SLliuvl wiiliiiurs ld is iryiii¥ li( iu r1 uil Iiew iii¢inb¢i s. 'I'he PanslTr remains engaged wilh the ongoing process 01 14eSberV refomL Mith the amalgwlion of the Pansh with Eassie, Nevay and Newtyle and Glamis Parish io fortn the new Parish of Strathmore under way. Financial Review Tlic Parish has continued to feel th¢ finan¢ial impact of CoronaVin but the po$ition h&8 improvcd slightly since lasi year. Uniil the ¢nd of Ihe year, llie principal source of income through '¢¢klY fr¢¢-will envelos, IMTLkas' orders, donati5 and open plate decreased by £3,045 from 2022. The Parish invcsimenis have been thorougldy rev]ewed and adjusted in order to increase both mcome and capital growtli in the Parish fimds. lThe Fabri¢ Fund is now being ed Inore efficientty. Tlie Meigle Manse beeii I'elet for £l.295 a month and it is Ikoped that this wdl cover Parisli runniilg costs until Ihc Mons¢ is r¢quired for a new Mlljister. A 5ubslantial doDalion (%5.000) was Ven io tl)e Disasiers Ernergenc), Cominirtee lo aid those in need after the eartlNuakes in Twk¢y and Svria. Reserves Poliey The Tnistees, policy on th¢ holdin8 of r¢serves has lar8*ly been dictated by income gnd lleCesry ¢xp¢ndiii¢ with M11 vf pr¢Viv1y inve¥t¢d uK(Miie bcii18 froiii rtrActed Icgacic& Largc u)divithial beqLiesls m 2001 and 2UIU allow Ihe"frustees lo hold r¢serves excluding desIated fvnds of approxiniaiely tl)ree years expenditure. In holding these reserves the Trustees &re aware of the nc¢d ro cornplelely Te-roof tlie chiircli liall at Kcttins in the foreseeable firture. adequately maintain twn large church biuldiiigs, Iwo cliurcli halls and thc m8Th. Pa4e 3
ARDLER KEIN5 &.MEIGLE PARISH CHI:RCH SC000098 Year ended 31 December 2023 Statement of Trustees, Responsibilities The Inejnbers of the Kirk Session mSt prepare financial #atem¢nts give sufficient detail to enable an appTcciation of the transaction5 of the Churcb during ihe fllianclal y. Th¢ memb¢rs uf th¢ KI Session are responstsle for K"¢q)ing proper COuntIng records wlll'ch, on request. must reflect die fll]aDcial position of Il)e Church at that time. This rnu be dot)e to ensure that the financial siatements coinply Kith the CharÈii¢s and Tnlee Investh)ent (Scoiland) Aet 2005. the Charihes Accounts (Scotland) Regulations 2006 and tiie Regulations An1 Congregatsonot Finrm¢e appmved by thc Gc[al Asscmbly of thc Churth of Scotland iii 2007. Tli¢y air dlw i>ipviisibl¢ fut safegudrdlll¥ the asseEs of th¢ C]Mw¢lI and take re&goiiabk steps for the preventi( an(Vor detection ot. Iraud atMI othtt [egUlan.e5. Page 4
ARDLER KETTINS & MEIGLE PARISII CIIURCII SC000098 Independent Eiaminer's Report to the Trustees of Ardler Kettins & Meigle Parish Church I report on th¢ accounts of the charity for the year cndol 31 Dccembcr 2023 which arc sct out on wdges I to 9. Rupective responsibilities of trystees Vdnd examiner Th¢ charity's Inte¢S are ra%nSIble for the preparation of the accounts in ac¢ordan¢e with the tem]s of the Charities and Ttee Inv¢stment (Scotland) Act 2005 and th¢ Chariti¢s Accounts (Scotland) Re&Fulations ?006. 'rhe ¢harity trustees consider that the audit requiicment of Regulalion 10(1) (d) ot. the Accounts Regwlations does not apply It is my reS)n.$1bIlity to examine the accounts as required under seclion 44{1) (¢) of the Act and to stale whether particulaT matters have corne to mv attenlion. Basis of independent examincr's statement An examination is carried out in accordance with Regulation I l of the Chartties Accounts (Scotland) R¢kiulaliuns 2006. An examination includes a review of tRr awounling rKords' kept b5, the charity and a comparison of the accounts presented with zhose records. It also includes consideration of anv iusual itclms or dIlosure5 in th¢ accowits. ]d s¢¢ks ¢xplanatiOi froiii the trustccs conccminbi any sh matters. 'I"he procedwes undertaken do not provide all th¢ evidence that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounls. Independent examiner's Jtatcrncnt In the course of my examination. no matter ha5 com¢ to my attention which gives mc iea50nable causc to itlicve thai in any mal¢rAal respect the requircments.. to keep a¢counting records in aOrdanCe with Section 44 ( Ixa) of the 2005 Acl and Regulation 4 of the 2006 Accounts Regulxtion$, and to prepare accounts which accord with ihe a¢¢ounting rewrds and comply with Rebyulation 9 of the 2006 Accounts Regulations have not been met. or Iv whiih. in my opiniori. allention should k drawn in order to cnablc a propcr understanding of Ihe accounts to be reached. Dale Page 5
ARDLER KETTINS & MEIGLE PARISH CHURCH SC000098 Recei tsandPa ments Account r ended 31 December 2023 unre5tilrt ReJ¢ricte4J Endowment FuDds FuDdJ Fundj 2025 2023 2023 Toral 2023 TotA] 2022 Rttti DonatioELS Activiti45 for GeratIng Funds B8llk & Deposjt inietest Investment in¢ome Notr 18251 20152 26189 3248 21499 3274 5175 291 6813 2967 291 26965 29156 Retttai of premises." ChutthHait R¢ntsl of prenu5¢5'. Mar Chuich ChaTS7e5 SSE compertIon Receipi from GeneTal Tnet5 450 10852 450 1150 13740 1140 10852 800 672 3574 3574 Total Recei J7173 5175 291 42641 45858 Costs of g¢Deratlng thnd$ Charitable activitles Governance costs 150 150 147 20153 1727 21880 35976 tsIPa men 20303 1727 22030 36123 Exeesy of Rtteipts over Payments for the year before traL8fers 16872 3448 291 9735 Transfers 928 37 -291 Excess of Receipts over Payments for the year 178CKI 2811 20611 9735 Page 6
ARDLER KETTINS & MEIGLE P,IRISH CHURCH SC000098 Statement ofBalances At 31 December 2023 ilnres1rithI Restricted EDdowment Fu)¥ly Funds 2023 Total Tot 2022 2023 2023 2023 Note Bank & De "t Balaaces Llank & deposit blances brou¥ ftirward 12,452 1.980 14.432 250.099 Movem*nt in yeor. Excess of Receipis over Pats for year Transfv to Inveslrnen Bank & depn8ir biknnces Corrid forwllrd 17.8 2.811 20.611 9.735 -245.4U2 14,432 JO,252 4.791 35,043 Ini'estm Inv¢5tments hrnii8ht forwArd 14Q141 759 13.106 250. 17.155 Movemtllt in yur. Transfer from bank& derosit Revaluation Marka Valu¥ WTied forward 245402 11.637 157,778 5.248 96.007 17.929 267.9.1.f 14.150 Total b'unds 188,030 I,798 302.978 264,438 Imvutments Cost 151.012 9.999 256,401 256,401 The accounts were approved by the Kirk Session and Financial Board on . For and r)n hehAlf of the Kirk iDn ard finir,ciil Br)ird Page 7
ARDLER KErriNS & MEIGLE PAIUSH CHURCH Sc0098 Statement of Balancts Notts to the Ae¢ount$ l. Trystee RenJuDeration and Rdated Party TTawartio Durtt)g the year no remwwation pwd to or kyffinected pers 2. MovtmeDts ID Funds AllJ• R¢%xhwtloTr of Atjl D REctlpts hyyamts Tr•Mfrr% Im"cthututs 2025 Tolk'v Futvj BE91 93636 46310 -2081 7456 1029 .1072 3685 1038 82 67 rx Morti¥ Be4wKi 832 -19 8Y8 4373 97 33927 37175 347 4716 ol Flu 12404 158593 4225 928 20303 188030 Resirieied funds run111 Bluir W Paiiulo{SiiTthl IltttAMe) (.Itnerd PDJFqIJ¢ 11248 9531 2 212 -2Y(I 12144 lQ29(1 2192 -212 759 72J7 2417 .1737 576 104.10 17J7 24 SuJyJ4!' Sthx)I IC vfs). Cxw'i A4X (irU411i" Ttwi IM47gk) l.¥yty IMriBl#) McLm%h Rot¢tts(m K11[) .4 Hoirs i(i¥nEt41 8ohool F K¢Mins (lUd 651 976 .24 .27 651 IJ 77 362 177B2 4838 396 29 391 612 12 1055 188.77 5224 418 24 1867 1691 92759 5175 1727 5248 I)798 Endowment fuods J U 14o¢v lyi( 291 -291 1415 ijic 291 Total funds ?644J8 42641 1?92¥ 102978 Fobric Fund.. Th¢ TrusLL¢S kn.eset aside frf the orth¢ L74w( M¢L¢J$h Rob¢w Fufyl.. 5(P/(used fordiStribl(ffl al Kettl £(f/•iO t¢ for Fsbn'c Keitinslmcigte Guilds.. 8ro4)s ithiJ) the cthweation affaliatd Churrhof 5t]91 uldJtKciirtg r(rf f¢ll?1p4lfYlldw.slngt(X¢hnn.tb1e PDfFt6 Sundo%. Scli¢y)l FuTh&.. m[¢5 gftcd w tho Sunkn. S¢knl tob¢ fLY they ILW 'itb doJ)atin8 io¢hJTrt8bie ¢Ywis8¢i(4u dwjng tk lur sttr H*ts Fwwj: w¢d fy itnpyrrished ParL%h rEn ltt¢om¢ froth the L%'burn Le.. is Gener Por Page 8
ARDLER KETTINS & MEIGLE PARISH CHURCH SC000098 Statement of Balances Yotes tts tht ActOTrt Cont'd Totsl 3•Z3 23 2•22 3. ANalysi¥ of Donations l.'W() S¢1me & OtdinTh Oift A) 3663 4718 12099 949 949 4529 lJ40 20152 4. AD8tysls of Payments Costs of gtnerAI fthwls i)IYLYin8 enirlop 147 Cb4ritAble ¢tivitr¥ M?nisiiies 4244 555 513 I151¢r s PulpLi gwpl). Cluild & sun.1 Extdn¥v• Fnbric Rwus & N14ns¢ & MointthDrLL 1673 1673 1721 1619 223 1260 1848 (>9 In7 1619 223 41Y)2 4599 1¥26 Insurun¢e IhlKrbuildiwwAts 4599 i(M) Priiiiin¥, sthiionw wNlrAXth8¢ ThiXt¢ts l..'M¢ryl" Anal 819 R¢stri4#tyJ 29151 1727 218 Covernan£e eo8ts Putthbxt Miiii5ter's Stipend All C".liurch of Scd]Jnd tt¥rtrii¥rte to the Naticd sti1 FvThl bw5 thp L¥)sts rfall miri5. aml ¢onlributions f(K national 10n aDd housuw aThJ loaD fimd. Mini5tU5' 5ti¥as ar¢ Pa in iiith tk n•tion81 Sti[4 th1¢h is 18101 to )fW5 of 5¢n'ico. For Under the miniDJWll Sti MY5 £30.135 aDd th¢ 5t1[d lin thc r]Ah and subsequ1 !"¢) £37.032. lots 2022 6. Collections for Third PMrti¢S Eil Flai8 F{k1 ShclKY 85 179 F¢xyJt•ttk ChTi51ian Aid Ukraine Aprttl 149 303 621 Page 9
ARDLER KEINs & MEIGLE PARISH CHURCH SC000098 APPDIx FbThDS HELD ON BEHALF OF THE CONGREGATtON BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 21>23 CAPITAL ACCOUKT . Ileb¢- Fuod Credit Balances held at 31 December at ¢ost 65.380 65.380 Nlark¢t Value of BRlanee$ at 31 December 258.721 241.853 Consolid led F Fund- It#1 Kettins Manse- In¢on)e Fund c.redit Balan¢¢s held at 31 Decemttr * cost 24.144 Market Va]u¢ of Batanrxs 0¢ 31 December ?3.739 56. Consolid Fund- ital RosemoLtnt Park- Growth Fund Credii Balances held at 31 December at cost 189.959 189.959 Matket Value of BaIan¢es at 31 December 198.876 184,162 -$0. Consoli ted Fbrt¢ Fad - Rev ettins Manse Cteth"t BaIance at 31 December 7.771 5,236 (Balance at 31.12.23 .. £5.236 plus interestldiyidends £6.434 less buildin8s insurance £3.574 and admin costs £325) NC)TE.. Thls page doe8 not form prt of the Re¢eipts aud Payments A¢fouuts and Is Only for ittformAtiott for the congregatlon Page 10