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 P￿ish 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: Scl￿b316 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 rq￿rL Strueture, Governantt and M*n4ernent Gowrnlng t%JcumeN." The Church is thini&ered in Kcordance the of thc Unitary &)￿￿ti(u11oL Recruilment andAp￿1￿￿fv¢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$b￿Cry. Where aH)ropriat4 an Interim Moderntor. who is a member of the Kirk SessioN will Ix apw>intcd by Presby*ry. OrganlJallonal Slruclwe." The Kirk sessio￿ Ivhich meets eight tim¢s a year. is r¢srM)nsible for all affairs within the Church. Obje¢live• and Adfviti Tr Church of Scotlaryl 1$ 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 tr￿ltorIal ministy. It ' CQ-operates with other Chur¢bes in various exurnew￿ Ixxlies in Scotland and beyond. The mi&8ion 31atement of this con￿lOn 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 a￿1 Dougl&s/Mid Craigie; that . w&8 also when ￿ngregationS foutKI out what the new P￿$bytery Plan had in store for them. Sadly, it was concluded thal Ivhitfield Churth and our IiDkeA partnry along with another church in the local are4 were not considered to ￿ viable and we wer¢ all placed in Category 'B' which will see some or all buildings being closed. The future is uncertain but w¢ will continue to ensure God's presence tr) serve and support the local comrnunity together. .Dundee: Whiffield Parish Church of Seotland S¢ottish Ch*rity No". SC000316 Year ended 31 December 2022 Trust¢¢s' Annual Report (Cont) Sunday morning services have tsken on & new dimension following the retirnl of ow minister. OLMS and others bave been Collducting servicffj either separately or as a joint venture with other congregations in th¢ linkage. these services are well attended and prowide opportunities for congr¢gations to get to kt￿W ¢ach other with a view to planning ow firture together. Our service to the community li¢s in th¢ provision of youth organisations. Attendan(£ for these organisations had not changed much from our 2021 nurni￿ and it w&$ 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 res￿17)IY unwant¢d hous¢I￿ld 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 dOn￿lon￿ 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 i￿1 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 pr￿a[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 eX￿￿ner 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 a￿1 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 i￿ludeS 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 un￿SU91 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 a￿lIt opinion on the view given by the accounts. Independent ewniner's 5tatsmeDt In the course of n]y &xaMi￿o￿ 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 ￿ reach￿1. 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