The Church of Scotland Dundee: Whitfield Parish Church of Scotland Report and Accounts for the year ended 31 December 2022 Congregation No: 291754 Charity No: SC000316
Dundee= Whitfield Parish Church of Seodand Year ended 31 December 2022 Reference and Admlnlstradve IDfonDation: Charity Name: Dunth: V/hitfield Parisb Church of Scotland . SCCM)0316 Congregation Reftrenee No: 291754 Whitfi¢ld Pish Chwcb DD4 ONA Prlnclpal Office-bearen: Session ClerL. IDd¢p¢nd¢Dt Exwiner. Prknelpal BAnken: Clydesdale Bank (Virgin Mon¢y) 718 Higb Street DDI ISS
Dundee: Whiffield Parish Churcii of Seotland . Scottith Cbrfty No: Sclb316 Year ended 31 December 2022 TRUSTEKS, ANNUAL REPORT . The trustees have Ple in present their repK)rt and the unaudited financial stalements of the charity for the yetr ejthl 31 De¢ember 2022. Ref¢renc¢ ar41 adminithtiv¢ detsils are sbov4ryX on page l of thi3 rqrL Strueture, Governantt and Mn4ernent Gowrnlng t%JcumeN." The Church is thini&ered in Kcordance the of thc Unitary &)ti(u11oL Recruilment andAp1fv¢rtt ofTn&rfeeJ.' Members of the Kirk Scssion are the ¢lJarity truste¢8. The Kirk Session members ar¢ the elders ,' of the church and ar¢ chosen from thosc memb¢rs of th¢ church who are considered to have thc appropri&e gifts and skills. Th¢ minister, who is a memkn of the Kirk sessio is elect by the congr¢8ation and Induct by Pre$bCry. Where aH)ropriat4 an Interim Moderntor. who is a member of the Kirk SessioN will Ix apw>intcd by Presbyry. OrganlJallonal Slruclwe." The Kirk sessio Ivhich meets eight tim¢s a year. is r¢srM)nsible for all affairs within the Church. Obje¢live• and Adfviti Tr Church of Scotlaryl 1$ TriDitsrian in dLth. Reformed in tradition Presbytffian in , wjlity. It exists 10 8lorify God and to work for the adv8nrAnent of Christ's Kingdom throu8hout the world. As a national Churcb. it &cknowled8es a distinctive call and duty to brin8 the ordinances of religion to the people in every parish of Scotland through a trltorIal ministy. It ' CQ-operates with other Chur¢bes in various exurnew Ixxlies in Scotland and beyond. The mi&8ion 31atement of this conlOn states that -we exist to glorify (kx4 by growing in ' and cbrist.like ¢hryt¢r and by s¢cking to bring others to know Jesus Christ as their Saviour and Lord-. Achievements and PerfonnaDce Ivhitfield Parish Church b&8 a *eady att¢ndance of arourd 15.18 adults who attended wotship cvcry Sunday" currently there are no children who attend on a regular basis. In July 2022 our minister retired and we Te officially linked with CraigiebaDk a1 Dougl&s/Mid Craigie; that . w&8 also when ngregationS foutKI out what the new P$bytery Plan had in store for them. Sadly, it was concluded thal Ivhitfield Churth and our IiDkeA partnry along with another church in the local are4 were not considered to viable and we wer¢ all placed in Category 'B' which will see some or all buildings being closed. The future is uncertain but w¢ will continue to ensure God's presence tr) serve and support the local comrnunity together.
.Dundee: Whiffield Parish Church of Seotland S¢ottish Ch*rity No". SC000316 Year ended 31 December 2022 Trust¢¢s' Annual Report (Cont) Sunday morning services have tsken on & new dimension following the retirnl of ow minister. OLMS and others bave been Collducting servicffj either separately or as a joint venture with other congregations in th¢ linkage. these services are well attended and prowide opportunities for congr¢gations to get to ktW ¢ach other with a view to planning ow firture together. Our service to the community li¢s in th¢ provision of youth organisations. Attendan(£ for these organisations had not changed much from our 2021 nurni and it w&$ en)uraging to s¢¢ attendanc¢s remaining stsble after the winter break for the Girls and Boys Brigades. There was also a slight incr¢&se in other hall users with a new dance group using th¢ halls tsvicc w¢ekly. Various other outside youth groups Contin to use the halls on & regular basis. Halls are also . rent&a out for birthday partie4 local tenant al gardcning groups etc. We continue, through the Thrift Shop. to wcle res17)IY unwant¢d hous¢Ild goods and clothing within the local conmiunity at a nominal cosL Any goods w¢ ar¢ unabl¢ to s¢ll on are then p&ss¢d on to oth¢r charity shops with a different demographic clientele. Th¢ Lif¢gate church continues to hold their seryices in the church on a Sunday aftern(K)n and. also provides a f¢ lunch each Friday for thos¢ in n¢¢d Food bags are also available for those in need. The balls are used by a Ii)cal nursery foT the provision of a br¢akf&st and aft¢r-school club. Financial R¢vi¢w Gross income from offerings aThl dOnlon from manb¢rs and othw& in¢r¢as¢d to £10.122 (2021 - £8.673). This figure, however, included Gift Aid claims of £3,887 in respect of the previous 3 years, masking a reaI fall of Q438 in incom¢ from donations rec¢iv¢d. A further £1.570 of Gift Aid was r¢wvered shortly after the year enQ brinwg all tsx clairns to December 2022 up to date. Encouragingly, income from the rentsl of premis¢s (£18.375) show¢d further improvement on the 2021 figure of £16,663. Tothl expenditure amounted to £36,743 {2021- £32.593). but this tytal excludes a sum of £6,764 towards the 2022 M&M requirement and approximately 2¥2 years Minister's travel expenses (£2,320) which should hav¢ been settled by the end of the financial year. Had these liabilities i1 settled timeously, the ac£ounts would hav¢ r¢fl¢cted an annual surplus of only £139 rdther than the suTlus of £9223 reflected on page 6. For the first 5 rnOnt of 2022, the congregation continued to make a monthly payment of £800. to the minister in lieu of the provision of a manse. This expens¢ (£4.(K)O) w&$ reimburs by the Church of Scotland G¢n¢ral Tn from sums held on b¢half of the congregation in th¢ Consolidated Fabric Fund. Similarly. reimbursements of a further £7,441 from the Consolidat Fabric Fund were received to assist in meeting property-relatcd expenses incurred by the congregation. Reserves Policy It is the TTh. policy to ty to bold minimutn c&sb reserves of approximately six months, . expenditur¢, including any d¢sigDatcd funds. This r¢Mal difficult to achi¢v¢ aTh(L at th¢ year en the Church held Unrestricted cash funds of £14,229 representing 20 weeks (2021- weeks) exFaiture. Thi4 however. does not take the year-end liabilities into consideration.
Dulldee: Whiffield Parisb Church of Scotland Scottish Cbarity No: SC000316 Year ended 31 December 2022 Statement of Trusteesl Responsibilrties The charity's trustees must pra[C financial statements which give sufficient detail to enable an appreciation of the tratwctions of the Church during the financial year. The memlxrs of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Cbarities and TnL8tee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 aud the Regulations Anent Congregational Finance approved by the General A&sembly of the Church of Scotland in 2007. They are also responsible for safeguarding the a55ets of the Church and must tske reasonable steps for the prevention andlor detection of frdud and other irregularities. proved bv the Tn on 17 March 2023 and signed on their irhatf by - Session Clerk
Dundee: Whiffield Parish Church of Scotland Seotilsh LTh*Yfty fio: SCV00316 Year ended 31 December 2022 INDEPENDENf EXAMINER'S REPORT to the Trustees of Dundee: Wbiffield Parish Chllreb of Scotland, SC(K10316 I report on the accounts of the charity for the year ended 31# DwAnber 2022 which are set out onpa8es6 to 11. Respective responsibilltits of trustees eXner The ¢harity'S trustees are resp)nsible for the preparntion of the aLrounts in rdance with the tern of the Charities and Trustee Investment (S) Act 21M)5 a1 the Cljarities Acwwits (Scotland) Regulations 2006. The chatity's trustees rA)nsider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my respK)nsibility to examine the accounts as required under section 44(1) (c) of thc Act and to state whether particular matters have come to my attention. Basij of independent euminerfs statement My examination is caThied out in accordance with Regulation 11 of the Ch8Tities Accounts (Scotland) Regulations 2006. An examination iludeS a review of the accounting records kept by the charity and a comparison of the accounts presented with those record8. It also includes nsideralion of any unSU91 itenLS or dis¢losures in the Illnts and seeks explanalions from the trustees concerning any such Matters. The pr(Kedures undertaken do not provide all the evidence that would be required in an audiL and consequently I do not express an alIt opinion on the view given by the accounts. Independent ewniner's 5tatsmeDt In the course of n]y &xaMio no mattu has me to my ailentio l. 1¢h gives me reasonable cause to believe in any Matsri respwt the requirements: to keep accounting records in accordancc with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prewe accounts which accord with the accouthing records ond comply with Regulation 9 ' of the 2006 Accounts Regulats'ons have not been meL or 2. to whic14 in my opin10 attention should be drnvrn in order to othlc a proper understanding of the accounts to reach1. Indepen ent 18 March 2023
Dundee: Wbiffield Parish Chureb of Scotland . S¢ottbh Ch*rlty No.. SCW•316 Year ended 31 December 2022 RECEIPIS AND PAYMENTS ACCOUNT (All funds are uottstricted) Total 2022 Total 2021 Iyote RECEIPIS Donations ' Activities for Generating FWKIS Bank & deNisit interest 10.122 3,617 . 8,673 3.034 13.739 11,707 Rentsl of premises Funerals 8nd weddings Recovery of expenses from 18.375 80 16,663 11.441 4,800 . Recovery of expense sbaTes from linked congregations ." Recovery of other expenses 1,743 588 26 Total Receipts 45,966 31096 Charitable aclivities 3A743 32.593 Total Payments 36.743 32A93 Exeess of reeelpts over payments before transfers 9223 1.503 Transfers . Excess of receipts over payments for tbe year 9223 IJ03 The notes on pages 9 to 11 forni part of thue thiaDdal statemeDt& The above statement excludej fuDds raised for remittin8 lo other ¢harities a• sh<nvn at1¥4ote 9.
Dundee: Whitfield Parish Churcb of Scotland Scottfi$h Charity No: SC0110316 ' Year ended 31 December 2022 STATEMENf OF BALANCES (AU funds are unrestricted) Total 2022 Total 2021 Bank & De osit Balan Bank & deposit balances brought forward 5.006 3,503 Movement in year: Excess of Receipts over Payments for the year 9223 1,503 Bank & deposit balanLYS carried foThvard 14329 5006 Tax recoverable wthr GA and GASDS (eslimate) 1,570 8,000 bllltle8 Accrued travel expcnses Accrued Presbytery dues Accrued M&M contributions 2.320 1,920 308 4.000 6,764 The accounts were approved by the tntee8 on 17 March 2023 and signed on their behalf by: nterlm Moderator) rea8urer) The notes on pages 9 to 11 forni part of these finan¢iAI slatements.
Dundee: Whiffield Parish Cbureh of Scotland Year ended 31 December 2022 ACCOUNTING POLICIES Preparation of Aecounts The financial ststements have Eten prepaTra on the c&sh basis wbich tskes account only of income actually receiva and expxnses actually paid during the fmancial year. Ffixed assets The Cbarity the right to occupy azMI use for its charitsble purF* Certain tangible fixed asset Including the chu14 haib and rnans4 vest&q in the Cburch of kntland Gencral Tntstees. No consideration 1$ payable for the use of these assets. Nornjal fabric repairs and mainten8nL% are harged to the General Fund. Extra-ordinary ryirs illwovements are met from tbe Fabric Fund or from special fund-raising efforts. FuDdi Fund8 are cl&8S1fi as either RutricledFupth or Unrestrleied Fund% defined as follows. Restricledfyn&f are funds subjf£t to sFcific requirements to their use which may be declar¢d by the donor or viith their authority, or Lyeated through legal proces8es. but still within the widcr objects of the charity. lJnrestrictedfi4nd¥ are expendable at the discretion of the InLStees in fllrth of the objects of the cRlty. If parts of the unrestricted fimds are eaTmarked at the dixretion of the te¢S for a particular purpose, they are dled as a separate fu1. This deS110n"h&S an thinistrative pu08¢ only and doe8 not legally restrict trusteL8' dire110n to apply the fim F/hitfield Parith Church [elY hold3 no r¢stricted fuDd8. Volunteer8 ID common with all con8regation8 of the Church of Scot]arf the congr¢gation of Whitfield Parish Church b¢ncfits from the ntribution mJe by volunteers giv¢ their tirne and talents willingly for the benefit of the ChurclL The are&8 of congregatiorthl life which rely on the contribution of volunteers are m8ny 8nd v8ried and rDuch of the activity would be unable to continue were it not for the commitm¢nt shown. No financial value is placed on the5c volunteer contributions for the purp)se of pr¢paring these accounts. TautloD Ivhitfield Parish Church is recognis¢d as a charity for the purFK)sa8 of applicable taxation legislation ' an thefore, is nol subject to tsxatton on its charitable activities. The charity is not registered for VAT and resources expended therefor¢ iD¢ludc I0Verable input VAT.
Dundee: Whiffield Parish Chureh of Scotland Seottlsb Charlty No: SCIJ00316 Year cnded 31 December 2022 NOTES TO THE ACCOUNTS Movements in Funds at I"Jan 2022 Reeelpts ' faymellts Transfeys t31*Dee 2022 UnreJtri¢tsd funds ' General Fund Designated Fabric Fund 4,910 96 45.966 (36,743) .14.133 96 Total unre8lRlct¢d 5006 45,966 (3A743) 14329 Purpose of deslgDated fund: Fabric fund: Funds set aside for the rnaintenance of the Church property. Donations UDreJtrlcted ' Funds 2022 Totsl Fylld8 2022 Totsl Funds 2021 WFO Scheme (non-(lift Aid) Gift Aid donations Income Tax recover&1 on (lift Aid donations Ordinary Offerings (oTh plat¢) Unifonncd organisations Other offerings and donations 5,470 5,470 7,846 3.887 265 400 loo 3.887 265 400 100 412 415 Total DonatAoDS, 10.122 10,122 8,673 Activities for Generating Funds Trift Shop 3ffj17 3,617 Recovery of expenses incurred Refunded payments (Council Tax) 588
Dundee: Whiffield Parish Church of Scotland Scottish Charity No: SCOiM)316 Year ended 31 December. 2022" NOTES TO THE AccouNfs (eontd) Cost of Generating Funds Unrestrl¢ted Total Funds Funds 2022 2022 Total Funds 2021 Offering envelopes Charitsble activities Ministy and Mission contribution Presbytery dues Minister's expenses .Manse rent (part year- paid to Minister) Pulpit supply Oth¢r sa]ary costs Fabric repairs and maintenanr Manse council tax .. Heat and light Insurance Other expenses SILare of manse gen expenses 4,024 108 108 4,000 180 9.093 1.249 3,321 17,358 1.334 4,800 18 9.093 1249. 3J21 17,358 lJ34 9,437 549 1,453 10,278 2,028 24 ith) loo 36,743 36,743 32J93 Trnsteé remunerntloD and expenses All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministrrs, stipends and wnploy&s contiibutions for national iSUran, pension and housing and loan funiL Ministers, stipends are paid in accordance with the national stind Sce, which is related to years of servi(t. For the year under review the minimum stipend was £28.700 and the MlMuM stipend (in th¢ fifth and subwuent years) £35,269. Th¢ minister, who was a member of the Kirk Session until his retir81 on 30 . June 2022, received rcnt ot £4,otK) (2021- gA.800) for the use of own hous¢ as manse. Manse Council T&x payments of £1,464 (net) (2021- £1,453) were paidto Dundee City Council. No other trustee received any remuneration oi expen during tbe year. Transactions with trustees and eoDDeeted persons No trustee. or person coleCted to a trStee, had any Ir)nal interest in any contract or Irdnsaction ente1 into by the charity during the year. io
Dundee: Whitfield Parish Cbureh of Scotland Scotthh Ch*rlty No: SC1100316 Ye4r ended 31 December 2022 NOTES TO TFtK AccouNfs (coatd) Colkctionl for Thinl Partfies 2022 2021 Dundee Foodbank 85 li
Dundee: Whiffield Parish Church of Scotland Scottish Chrity No: SC00O316 Year end 31 December 2022 APPENDIX FUNDS HELD ON BEIIALF OF THE CONGREGATION . BY THE CIIURCH OF SCOTLAND GENERAL TRUSTEF CONSOLIDATED FABRIC FUND 2022 2021 Revenue Fdceountr Credit Balance at 31 December 2021 10239 15.019 Interest received Building consultancy seIceS Alternative manse accommodation reimbursed Energy costs reimbursed CFF administration w$ts 568 (2,279) (4,000) (4,075) (37) 20 (4.800) Credit balance at 31" December 2022 416 10.239 C*pitAI Il Vdeeount: Credit Balance at 31 December 2021 102,000 Building consultaThcy seiCe8 ' Share of manse- transfer from Craigiebank Church (3.366) 102,000 Credit balance at 31. December 2022 98,634 102,000 12