The Church of Scotland Carmyle Church of Scotland, Glasgow RECEIPTS AND PAYMENTS ACCOUNTS Year to 31st December 2022 Congregation No: 160855 Charity No= SC000532
Carmyle Church of Scotland, Glasgow Reference and Administrative Inforniation Charity Name: Charity Registration Number: Congregation Referenc8 No: Carmyle Churth of Scotland, Glasgow sc0532 160855 Contact Address: 62 Kirkinner Road Mounl Vemon Glasgow G32 9NT Trustees Kirk Session & Con re ational Board.. Con re ational Board Onl Principal Officè-bearers Minister: Session Clerk Clerk to the Board: Church Treasurer= Independent Examiner 18 Ledi Road Glasgow G43 2AJ Bankers Royal Bank of Scouand plc 1304 Duke Street Glasgow G31 1 NA Investment Managers The Church of Scotland Investors Trust 121 George Street Edinburgh EH2 4YN
Carmyle Church of Scotland. Glasgow SC000532 Trustoos. Annual Rèport Year ended 31 December 2022 Strncture, Governance and Managmnt Governing Document The Churth r[w$se in a¢3nctr wrkh ofthe of Consbtsjtion oflhe Church of Srotland. Recruitment and Appointrwrt of Trustees MÈmLr5 ofthe Kith Session and the CongregalKinJ Board Ihe charity Tre rk Session mtsnbe are Ihè ofthe church and are dFwn from those rrErrbeT5 of Ihe churrh who ate COll5Kred to have the appriate gffts and skills minister, who a nrnber of the .[ Session, is de(ae(I byth8 Ixrfjreyab" aThJ Indted by PTEsbyiay. The Congw3tional Board Is appointed from wthin Ih¢ corrjwation and members of coryregation a inwted to rM)min in¢JrwLluals who are believed to have Ihe skills aj C¢MMmilrnent to trite to the maTr4ent affaits ofthe Churth. to become Memr$ ofV BoArd. Board mernir5 are then aoint atlhe Std Annual meeti arKI serve frK 8 peri(Ll ol the years after Ih8y rnust seek leth0n atthe next Std Annual MeetiThJ whK must LE I1 b8fre 31stMarch eath Jtar. Oryanisational Strucknre The affairs of Ihe congregation are deall wilh by IrKJN¢JLs urnkr the ltlon of ts Kirk Sess#)n arKI Congrb3ational Boatd. These indmduats a". sess Cktk TTea5ufEr. Fthic Cc¥wenor cPrth OffKW CoryfegatiDnat Boarf and Kirk Session at chairg(J bythe Miniskr arvj meet trnes a yEar. Sessi Is responsth forthe swtilual affairs wilhin the churth. Obie¢b¥•s and Acti¥iiie8 Th8 Churth ot S¢odand Is Tnnrtarian in doLar[r, in tradIn aTrJ Prteri pd4ty. tt exists to 9ty G(Y and to woll( forthe advanTrment of Chnsys KiDgd(xn throughoutthtrwr1d. As a natKThl Churth. it 8cnowledges a distinctNe cau and dLty to ring the e¢dinan5 of rdigiw to the peop in è¥ery pansh of ScollatKI through a terrilorial rnin. It Co-operates wilh other Churches in vafious ecumenical txxlw in SL¥)UaTrJ bey(d. Cartye Parish Churth ha8 of VL)Fship each Sunday afterrMJon È112wn At diffent times Ihrougl¥)ut th8 Chrisik?n ¢318[ar, addOnal 5erwKes are hekl, for exawnpk at E8sr CIYtslrnas. Weik1ings and FUra ate IEld requesd. Achievements and Perforniance On average 15 peop attend WOF5hip at the rtL 5eryice On average, 20 pecpk gUlarlY atteThJ %%eekty Prayu Bit)le Syy (Kenmuir Churth) Granfi & TcdIerS meet NndayS & FraYS. TIEfe is fun & ge$ ts Ihe chihjren a to chat for Ihe aduNs. Brownies and Rainbo rn8et on MD• ngms and are atterKkd by 8rourKI 36 thikjfen. Y¢)uth Club Prirnary 4- Sec 1 i% Mtlaknng pla atthe mlnt We are hwm.ng lo find 8 yuth WLYkerto help . The TLC Cornmunrty café 15 n(w up running wth more Ihgn 60 Part4pang. It takes ple in Carrnyle every 2nd M(Kthy l.(KL3 and feaL¥es entertainmefit and talks as well as fell¢)¥hip. Local Lwe homes have brirrfJiThJ sorng rBsJents to Ènioythis sale, frier#lfy envIronnt kept us all eTrtwts1nj thr03h0Ltt vthh n%leltW5 P8ced vl SLptUre, que5 and anecdote5. Now Ih3t we are bad( In the bu119 she u)ntinues to er129 us by o[gan4ng regular pre worship get.t(6ethets wtth coffee. cake and felknwshy. In a(k#rtJon. many Fe0p give of tr"r Iwne arxl tanIS to thai the church arKI rvs o8n1s8tH)n3 run events and piograrnm8s ette¢tNety. These ¥oluntse@ provhje 8 9at Se1 to the thurth atKI Ihe wider cunmunty In 20T2 re fortunatp. In vgrA¥& ? lyaths fildir@ tr14 £6:650 to h8) ¥17th Ho0h0j Hanl¥hip in lJ)e communty. The funding Came lo us through CoFra FoundatK)n IRobe¥tson Trust arKJ Nathonal Lolleryl (ktr tsam liaised with the local primary sch1x$ to Identrfy familes in need ete atAe to a55i5tmany iTrJMduals and famils wtthia the aroa. These furnls dislnbLtyJ in Apnl and De¢emLr 2022. Serri arB stil availabk ontine for lh who e or un to relx¥n to the tth'ny at the rnLwnent Despite Ihese drffKxJtlme8. our u¥vJTegthn has beeTr 5upwbTrJ us finwly and forthat** a extrW gratehj. W8 h(y8 to rtrslart our mncths. fay coffee mtynir¥J5 in 21YX3. T1 events a WEII atknded by the Irtsl cc¥nmunity.
Camiyle Church of Scotland, Glasgow SCO532 Trustee8' Annual Report continued Ygar •nded 31 December 2022 Financial Review At 31° December 2tr22, the thurth h8kl Unrestric ¢a5h lund5 of£12.467. sIrth cash funds of£1.525 irnvestrnents a rn8rket value of£48,882. The (r invesknents has dlEaSJ1£8.8&8Tr in Ihe )ear. o)5t£56.W- mathet value £48.882- Ttstsi deuease £8,055 Resepwts Policy We th1rtlY hokj reseeS ofarwxvw 6 reday to day experKlilure. Arry >Jition feseryes af8 held to covw malts fabric costs. The rTrajof risks to which the ¢arity is exF¢ed. as identifd bythelnjstees. he arKI syst&ns or procedures have been established to manage those r&s. Ststement of Tntstees. Responsibililies The member5 of Ihe Kirk SessH)n ICorvJregab"onal &)ard must epa financla statements whith gtve suffi(ienl ¢tail to enable an appreciation of Ihe tran¢t)n8 of the Church duiirvJ Ihe financial 5Eaf. TIE mwrthrs of th8 Kirk Setsitin / cOngregaton Board are responsib for keeping propw a¢uJuntrng recorts on rEque5t. musl Teflèct finan(ial FX)Srtn of the Church at thai lim& Thi8 must be done to evsu Ihatthe financaal statewts Lx¥nF bmth the Charli5 and TNste Invesb¥nl (Scollandl Act 2(X)5. th Charitres Accounts ISo)landl Regulations 21Th las amerKJedl and the Regulatiws Awt c[gregatiOnal Finan appTOl by the General Asswnbly of Ihe Church of ScOand in 2016. They are abo reSpoWb kn 88feguardiNJ assets of Church and must take feasonable steps lor the prevention andlor det*lion of fraLwJ and other 1rwukrrts. roved b the Trustees arKI 51 ned on thèir behalr. Truslee Date .
Independent Examlner's Report to the Trustees of Camiyle Church of Scotland, Glasgow I report on the accounts of the chanty for the yeaT ended 31 Dmber 2022 which are set out on pages 5 to 9. Respective responsibilities of trustees and examiner The chanvs trustees are responsible for the preparation of the aOuntS in accordance with the terms of the Chanties and Trustee Investrnent (Scotland) Act 2(KJ5 and Charities Accounts (Scotland) Regulations 20C6 (as amended). The charrty trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not aPy. It is my responsibilty to examine the accounts as required under section 44(1) (c} of the Ad and to stste whether particular matters have come to my attention. Basis of independent examiner's statement An examination is carried out in accordan wrth Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination indudes a review of the accounting records kept by the chanly and a comparison of the accounts presented with those records. It also include5 consideration of any unusual items or disdosures in the accounts. and seeks explanations from the trustees concerning any such matters. The prCedureS undertaken do not provide all the eviden that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination. no Matter has come to my attention [other than disclosed belowy V•hich gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance wth Section 44 {1){a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended). and to prepare accounts whith accord vAth the accounting records and comply with Regulab'on 9 of the 2006 Accounts Regulations 9 {as amended) have not been met, or 2 to whth. in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to Ix reached. 18 Ledi Road Glasgow G43 Date;.....3.1.
Carmyle Church of Scotland. Glasgow Receipts and Payments Account Year ended 31 December 2022 Unrestricted Restricted Funds Funds 2022 2022 Total 2022 Totsl 2021 Receipts Donations Legacy Investment income Grant- Glasgow Cty Council Grant - CORRA Foundation Fundraising Activities Total Receipts 15,544 1,000 1,627 15,544 1.000 1,967 15,934 1,852 3.400 6.650 6,650 18.171 6,990 25.161 21,186 Payments Cost of generating funds Purchase of Investments Charitable activities Govemance costs Total Payments 102 102 101 17.737 125 17.964 7,166 24,903 125 25,130 23,808 125 24,034 7,166 Excess of Receipts over Payments for the year 207 1176) 31 12,848)
Carmyle Church of Scotland, Glasgow statement of Balances At 31 December 2022 Unrestricted Restricted Funds Funds 2022 2022 Total 2022 Total 2021 Bank & Deposit Balances Bank & deposit balances brought forward 12,260 1,701 13,961 16.810 Movement in year.. Excess of Receipts over Payments for the year 207 (176) 31 {2,8481 Bank & deposit balances at 31st December 2022 12.467 1,525 13.992 13,962 Investments at market value Market Value 40,434 48.882 57,770 Orinal Cost 47,096 56,936 56,936 T¢)tsl Funds Cash plus Investments 51901 9,973 62.874 71.732 The accounts We approved by the Kitk Session and Congregational Board For and on behalf of the Kirk Session and Financial Board Trust Treasurer Dat¢.'
Carmyle Church of Scotland, Glasgow Year to 31st December 2022 Notes to the Accounts 1. Trustee Remuneration and Related Party Transactions During the year one trustee, our Minister Rev Murdo Maclean received reimbursement of expenses incurred totalling £538 2. Movements in Cash Funds At1Jan 2022 At 31 Dec 2022 Receipts Payments Transfers Unrestricted funds General Fund 12,261 18,171 (17.964) 12,468 Restricted funds Manse Fabnc Fund Sunday School Fund Grant CORRA Foundation 1,152 549 (516) 976 549 6,650 6,990 (6,650) {7,166) 1.701 1,525 Total funds 13.961 25.161 (25,1301 13,992 Purposes of Restricted Funds Manse Fabric Fund.. to cover nomial Maintenan of the manse. Sunday School Fund. to cover Sunday School expenses Olthth the churches responsibilities. Unrestricted Restricted Funds Funds 2022 2022 Total 2022 Total 2021 3. Analysis of Donations Free Will Offering (non Gift Atd) Open Plate Free Will Offering (Gtft Aid} Tax Recovered on Gift Aid Donations from Organisations Other Donations 4,861 786 4,965 2.763 1,080 1,089 15,544 4,861 786 4.965 2.763 1,080 1,089 15,544 7,277 496 5,268 2,145 748 15,934
Camiyle Church of Scotland, Glasgow Year to 31st December 2022 Notes to the Accounts Unrestricted Restricted Funds Funds 2022 2022 Total 2022 Total 2021 4. Analysis of Payments Costs of generating funds Investment Managerfs Fees Fundraising Costs Offering envelopes 102 102 102 102 101 101 Charitable activities Ministries & Mission allocation Presbylery dues Ministerfs expenses Manse Expenses Pulpit supply Other staffing costs Fabric repairs & maintenan Heat and light Insurance Pianolorgan & Audiolvisual Printing, stationery and postage Donations Other expenses. 9,255 221 538 1,775 170 500 531 2,041 1,959 390 17 9,255 221 538 1.775 170 500 1,047 2.041 1.959 390 17 6,700 290 24,903 9,697 244 540 1,762 516 7.120 1,981 1,851 370 6.650 290 17,737 243 23,808 7,166 Governance costs Independent examinerfs fees 125 125 125 "Please note that Camiyle Church is linked to Kenmuir Mount Vemon Church which pays all manse expenses, pulpit supply and other miscellaneous joint costs. These are divided between us annually and Camiyle Church pays Kenmuir Mount Vemon what is owed. 5. Ministerfs Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers. stipends and employerfs contribub.ons for national insurance, pension and housing and loan fund. Ministers, stipends are paid in accordance wtlh the national stipend scale, vthich is related to years of servi. For the year under review the minimum stipend was £28,700 and the maximum stipend (in the frfih and subsequent years) £35.269 2022 2021 6. Collections for Third Parties Ctty Mission National Giving Day Poppy Scotland Household Hardship Lodging House 230 100 50 50 330
Camwle Church of Scotland. Glasg(r4V Year to 31st Dec8mb8r 2022 Gain Markot Value at At 31 D8C 2022 Value at A11Jan Revalun Incom8 Fund- GèrthJl Purpo¥¢s 47.786 In¢omtr Fund. Manse (7.3521 1.5361 8.wl 40.434 8.448 48,882 57.770 Held in TPSPPCtot. 47.786 .3521 40.434 47.786 17.3521 40.434 Mansè Fabrtc Fund I1.} 8,448 11.5361 57.770 18.888 48.882