Dun & Hillside Parish Church of Scotland ACCOUNts For the Year Ended 31 December 2021 CoJ8reg•tion No: 301806 Dun & HillsAde Parfish Chureh of Seotland Trustets, Report Year ended 31 Deeember 2021 The tnLSte49 present th¢iT aDllU￿ ryort and fjnallwl of the cknarity for the year endal 31 December 2021. The fina￿lat Statements have bM waral in accordw with th¢ aceountin8 polici&s set out in note I to the a(tounts and ￿nplY with th¢ GaKrnJ A￿1b}Y Regulations f￿ Congregational Finan¢e, the Ch&ities and Trt￿t￿ InV￿ent (Scotland) Act 2005, the Chwities Arxounts (Scotland) R¢gulations v4YI 20(K) (&8 amended) and Ac4xyJnling and Rep)rtsng by Charitiag: StatthTht of Re¢ornn￿ Practice applicabl¢ lo charitie3 prying th¢it acLX)unts in ac(￿an￿￿ with th¢ Financi￿ Rwting Stand￿d applicable in the UK alld Rq)ublic of tr¢larMI eff￿#1ve from l January 2019. Objectives and Activili The Church of Scotland Ks Triuitsriao in doctritt4 ref(fmed in trddition aDd Pr￿y{￿lan in polity. It exists to glorify God and to foT the advanccment of Thrist's Kingdom throughoth the world. As a national Church. it aCknoWl￿18c$ a distinctiv¢ cau and duty to hing the ord11￿1¢eS of rdigion to the pw)le in every Ish of Scotland through a lerritorial ministy. It cw)ttates with Oth￿ Church& in various ecumeni bodies in Scotland attd beyon(L Aehievements and Perfornwice ion slate￿.. A ￿1￿MIng churchfamily ofdll ages reaching andskning ihe message of God $ lo Jor ewryone. In last year's Trustees, Rryort it was sthted that 'Covid.19 has really domina￿1 2020 for & Hillside Church.. Sadly, this could also be said about 2021. The year startAI with us being back in lockdown and In order to CODtinue worship dwi08 the above lodcdown w¢ uJnSinued with OD]ine S￿Vic￿ each week posting YouTube. We also offerol dial in fxilities th¢s¢. Th¢ online worship w&s tw]ar but the￿ was no real uptake of the dial in ￿1¢ The challenging tim￿ zneant we had to work hard at keqMD8 in clyitsct with our manb￿S particularly as we were unable to hold any socia] events. We incre&qed our ￿e of Fac¢bwk posting hymns 8nd prayeEs daily. We w)st¢d newsletters out JTgularly ald with the Eathr one we included prayer squares which were made by the Stilthing Group. Althougb we had a￿e￿I dwing 2020 to scll of Duo cburth, hall si* and gldK this process Iw not ￿ been cornpletcd, and this is $ti]l a ￿ respotswbility for the SessioJL Thet¢ are many challenges whith the Cf)ngegation have to face in 2022 with the loss of our Minist￿ and the n¢w presbytery mission plan being drawn up 80 Dyn and Hillsid¢ ¢hur¢h will rcquir¢ the swrt of all our Dun & Hillside Partsh Church of Seotland Trustees, Report (eont) Year ended 31 December 2021 Flnanrial Review Our principal source of finance ranairL8 offoings which hav¢ ]￿Te&s￿l by PA m last year's Iowcf giving when the National Giving Day figure is iticludol (the 2021 offering match the 2019 fi8ure). m￿berS have been very supp(%tive of the rJ]urdi during lockdowns and 2 numbw bave beo) making BACS tronsfers of their nornjal weekly givin& Tax re￿ve￿I on giving h&% de￿￿￿1 by 141/10 which is a direct of us not being in church and therefore wthbl¢ to claim the Gift Aid Small Don￿￿ Sckn Fundraising h&8 not taken place in any real way and the for this atO8e fr(xn Easy fundratsing be4ng sed by a small number of membas w)d of an ¢xganist for a SeThj￿ by a Dufftber of elders. Th¢ giebe had not yet gon¢ on the ry)￿et ￿ was again vllHkfyJ by one of our elders bringing in an inctme of £2,779 which we ar¢ very 8ratefi)I for. We are continuin8 to n￿ni￿ our Ll)sts whicb has help￿ pr￿￿Ce a surplus of £7J50. It is hoped that 21Y22 will see a return to a more MrDMI way of life aNI allow vs to hold social a￿1 fimdraising events IA orts to * the life a￿1 work ofthe clnwth in lkn & Hillsid Investment Poliry gnd Performan¢e Inveslmmts held at th¢ year-end kn)tal￿ £45.167. The cIwit￿$ investment policy 15 to invest in a relatively low risk Erfolio of inv&8tments. The inve*Ma￿ are thudore held with th¢ Clnllth of S¢rtlaDd. ID 2021 Inv￿lments In￿¢0￿1 in valueby £5.010. Risk MaDAgement The trustces have a duty to identify and review the ri* to vAxi¢h the charity is exrn)s¢d and lo appropriat¢ controls are in place to provide reas{￿able assura￿ a8ainst fraud aThl %%ror. Reserves Policy future Jiabiliti¢S. It is th¢ T￿￿e¢s, w13Cy to hold rasttves of approximately on¢ month's cxpthditure including d¢Si￿t￿ funds. The remaining monies are he]d in trust for Dun 8Dd Hillside Parish Church. At the year end the Church ]Jeld unrcstricted fullds of £25,199 of wbich £69)2 had been designakd for fabrA¢ fund and £1.316 for the Guild fimd. The r bec￿¢ Kirk knion Manb￿S. The KI￿ Session is chair￿} by the minister and meds at least three lim&8 in a ycar. Cotiin respomibilities arc dde8ated to th¢ vaTiOUS Task Groups as approprtate. The Kirk s￿L0n which rneets at least three times a yw is res￿nsIble for Spiritual affairs within the ¢hw¢h. The fundiotLS of ￿ Kirk sessio￿ both spiritual S￿4 sh￿1 be dd¢gatol to the KiTk Sassion Executive whtch sha]1 Comprise the Moderator of th¢ Kid( sessio￿ S&ssith Clerks with rwibilitses are ddegatd to the Task Groups as appropriat& The Kirk ￿lon shall meet at least arniually or when called to do so in accordaoce with the D¢41 of Constiti*ioD Reference and Administraliye InforD￿tiOn Trustee5: Dun & Hillside Parish Chllrch of Scotland Trustees, Report (cont) Year ended 31 December 2021 Charity No: SC000572 Independent Examlner MurrayTaylor LLP 10 MuTrny Lane Montros¢ An8U5 DDIO 8LF Bankers Royal Bank of Scotland Arbroath Branch Brotho¢k Bridge DDII INH Dun & Hlllslde ParAsh Cbureh of Scotland Trnstees, R￿P}USIbIlIt￿s fin Relation to the Fm2neial Statements The clwity tnwtee5 are rw1)l¢ foT pryring a In￿. annual rqy)rt and financi￿ statanats in accordanc¢ with amAl￿b]e law and United Kingdom ALxounting Standar& (Unitryl Kinbthm Generally Acttpted Accounting Pra￿1￿). Th¢ law applicable to charities in ScotlaDd requiffs the charity tn￿ to prepare financial ststements for ¢￿h year which st￿W a true and fair view of the state of affairs of the charity and of the income and sde£t suitable a￿OuntIng￿)I1e1tt8 and then apply tball consistfflty. obsffve the method and Principl48 in the applicable Charities SORP. nmke judgonents aThl ¢stimates that reasonable and pn)de￿. state whether applicable accfjunting #2￿rdS and stalenx￿ts of t¢c(Xn￿¢d practice have been followed, subject to ony departures discjosed and explatned in the fina￿181 stat￿eThts. prepare the finan(2a] statan￿ts on the going c(mcvn l)asis unless il is inappTwate to pr¢sume that the charity will continue in ow￿lonel existffl The ttustees arc re5POnStble for krying adequate aca)unting re￿ that are sufficient to show and explai the chatity's transactions and discl¢)se with reasonable acawacy &t any time the fiJw)ctal px)sition of the hayity and to enable them to ak8ure tl*t the fitiatiu￿ Ly)Jnply with lh¢ Chariti&8 and Tntstee Tnveslment (Scotland) Ad 2(KJ5 and the Clwitia8 A(wunts {Scotlafjd) Rcgulth'ons 21X)6 {as amended). They are al￿ rwible for safeguarding the a&%ts of the d￿lty aJMI hence for tskin8 reasonabl¢ steps for the prevention and d*ction of fraud and Oth￿ irTegulatitie The trustees a￿ r¢S￿nsible for the maintenance and integrity of the chty and finarKial infoTmation on the Lim8r¢gation's w¢bsite. LKgislation ill th¢ United Kingdom governing the prewation and dissemi￿tIOn of financial statfflnents may diff¢r from kwlaliTr) in othLY jurisdi¢tion& Approved by the Tn￿S and signed on theirb&al£ Dun & Hillside Parlsh Church of Seolland Independent Examiller's Report to the Trustees of Dun & Hillside Parfsh Church Year ended 31 December 2021 I report on the acCThu￿ of the dwity for the yeaT ethknl 31* De¢akn 2021 which are set out on pgges 8 to 19. The ¢lwity's tntstees are rwonsilyle for the w¢paralion of tb¢ aco)Imts in with the tern￿ of the 20()S (as amentsjl The charity trust￿8 Lx)nsida that the audit [tywir￿ of Regulation ItKI) (a) to (c) of the A￿Uttts R¢￿atROn5 does noi apply. It is my r￿ibilItY to exatnin¢ th¢ aco)unts as rquiToI under section 44(1) (c> of the Act alld to state whdhtt parti￿larmatI￿5 havc com¢ to my at¢ffltiOn. My ¢xamiy)thon is canied out in AccIxd￿ with Rewjlation I l of the Chariti¢s Accounts (Scotjaod) R¢gulattons 20￿ (as amathl). An examination indth a review of the wMmtin8 r￿)rdS kept by the charity and a comparison of th¢ accounts preMta with those recor& It also includeg o)nsideration of aDy unusual items or disc]osw&8 in the accoun￿ and seeks explanations fr(XD the t￿￿te¢S ¢x)ncerning any suth mattezs. The procthes undertaken &) not provide all th¢ evidoKe that would ￿ requirol in an audiL and (x)nsWly I do not ¢xpttss ao audit opinioo on th¢ view given by the ac(¥)unts. In the collrse of my examinatio￿ no matter hag come to my &ttention [other than disclosed below ] l. wbith gives me re4soDable ￿￿se to believe that in aoy mateTial TW th¢ requirem¢nts: to ke¢p accounting r¢cord5 in aLxkn with Section 44(1) (a) of the 21)05 A¢t and Regulation 4 of the 21Y*5 AcrA)unts Re8ulations (&8 ameThtsl). to prepare accouuts which a(xord with the x¢(MJnling re￿rdS and (¥Jmply with Re8ukntion 8 of the 21KI6 Arxx)thits Regulations (&8 8maxl¢d) have notbe£n m¢L OT 2. lo whith in my opiniotk. attention should be drawn in to enable a prov underthing of the -KslL Dun & Hlllslde Parlsh Chureh of Scotland Note ljmreitrktert VDreMrltted R¢strirtt Funth 212 Endowrntnt F•ndg 202Q Tot*J 2020 2021 20Zi 2021 2020 ID¢OllW and ettdfywyllents Irt)m: DottatioL8 And lewi¢$ Chtiritobl¢ ￿￿tI¢3 43.fj63 43.683 50.946 IA85 50.941 1,485 1,091 2J49 56m3 *)8 10 13,945 2J49 Other T•tAI In¢othe 13,*X5 59.496 59.498 Expe)￿lI￿re •ni ChArit•bl¢ a¢tivitl¢s 37,1 57.lsf Totsl txpendlture $7,158 57,158 Net In¢￿(1xpendIt￿r¢) btfort *Dd o# lttvu¢ments 2,331 2)40 10 11.419) It.5701 N¢t MAln*llos8u) on InveitmeDtI 3h76 3.189 J.6X 483 7JJO (2961 10 14J7h 1417) Net mov•ment In fvndi 3.189 3178 7.350 1296} 10 R•eon¢llhllon of fundi: ZZ.306 31248 31.2S8 61280 Total Ibfyjs brou8ht fornrd 22WIO 25,199 31258 4936 7.575 1,058 43 6&193 7J78 Dun & HilEslde Parish Church of SeodaDd B8lanee Sheet At 31 Deeember 2021 Funds 2•21 T&wl)le as8et8 7ffi71 7.671 55 4J55 45.167 45.161 40.157 io 5.985 11971 18956 5985 18A69 C&sh at bank aTha in hatkl 21.059 1.795 Li#bllldeB Credi&)rs falliD8 (kn*fttrmort 25.19) 34936 &058 68.193 60.843 &058 7375 31258 22,010 34936 34.936 25.199 25.J99 Trf*lethwlty fwMIs 14 25,199 34936 8.058 68.193 60843 Th¢ A¢¢0}￿ts wer¢ approved by tb¢ t￿tee6 ot ￿￿￿￿1rbathIfb￿. KCSXL Dun & Hlllskle ParAsh Chllreh Year ended 31 Deeember 2021 Ae¢ountlng Porth Thc principal a(wurting poli¢i¢& whid) have been appli￿ o)nsithdy in the Current aNI pr¢eeding year in dealing with itans which are consid￿1 Jnaterial to the are 8¢t out below. Basls of prep￿*110￿ Sta*ment of ReLM)mmended PradiLY applicabk to clthrities prqxring th¢ir accou￿ in accordance with the Financial R¢￿ting Standards applicabl¢ in the UK aDd Rqthjic of Ireland (FRS102) effective from I January 2019 and the Financial Rryx)rting StsThlard applicabk in the UK and Republic of Jrcland (FRS102). th¢ ￿tieS aThl Tr￿￿tte JnvpJtD￿l (s￿tland) Acl 2￿5 and th¢ Ch￿ntieS aCc￿ts (Scotland) Re8ulations 2006 (as aMffld￿). Funds are dassified as eith￿ restrtcted fimds or uor*iLtal futMl4 defined as follows. Restricfyl funds are fillmts subject to spcclfic rquiranakts as to thir use which may be a￿lATed by the donoT or with their a￿th￿IlY or created tlrou8h legal pr￿￿SeS) but still within the wAder obj¢cts of the charity. Endowment fillmls are funds which have bcm giTr on the ￿￿llion that the origiNI ¢apitsl sum is tlot reducal, but th¢ in(y)me thue from is for the puryx)se defind in acc4)thL% with the obJ￿ts of the ¢harity. UJ)ttstricted fimds are apLmdable at the diszdiOD of the trustees in furthm¢e of the obj¢cts of thc thaTity. If parts of the unrestricted fimds are ¢amwked at the discretion of the trustK5 for a particular purpose, they ar¢ dcsiwted L8 a separate fu￿1. This deSig￿tIOn l)as an administrative puryose only and does not )egally restrict the trust¢u' dis(z¢tion to apply the fillmj. The Trnstees consits that th￿e are w nutaial alxjut thc ability of the charitable wmpany to fllmicial ststemeDts. Income is rccogtiised whffl the cbarity has entitlemart to the fill)ds. any puformance conditions attached to the item(s) of inconw have IJe￿ me( it is that the incon￿ will be receiv￿ and the amount can be measural reliably. Donatrd strvl¢a ￿MI faciliti¢8 over the item, any c4)nditioDs associ￿ with the donatsj Atejn have beffl nxt, the Te¢eipt of eeonomic bet*fit from tbe use by the cbarity of the item is ￿obabl¢ that ¢c￿no￿lle benefft be measural reliably. tn acLy)Tdan¢e with thc Charities SORP (FRSI(r2) the voluttteu time of cOnWti￿ MeMb￿S is not On receipt. donalal ]rof￿10n&1 seryitts and donated facilities are Trt0￿18¢d Ix) the basis of th¢ valve of the gifi to the charity which is the the cknity would have beth willing to pay to obtain S¢Tvices or facilities of quivaicnt ¢o)nomi¢ be￿¢fit on th¢ opth mthc¢ a C4)rr¢S￿nding amount Is then rwised as expamliture In the pai￿1 of recapL llllerest receivable Interest on funds held on depwjsit is inclvtsl when re￿1V￿)I¢ the amount can b¢ measur&1 rdiably by the chaTity: thig is noTmally upon Ay)lification of the itscst paid or payablc by the Bank io Expenditure is includa in the Ststement of Financia] Adiviti¢s on an acaith basis znd is reco￿lS￿l wh¢n theT¢ 18 a legal or ￿n$t￿￿tIVe obli82tK￿ to pay exP￿ditur Flxed Assets The clwity has the right to occupy and its ch8Titablc objects certain tan￿bIe fix￿1 assets, including the ChwdL ba]]$ and manse, vestol in th¢ aiurch of s￿)tIalld C*neral TnJs*e& No &)nsidu*ion is payable for the us¢ of these assets. Expenditwe incurrol the repair and maintenanc¢ of th¢se ￿￿ets is charged as resoum eXp￿d iti the Ststement of Financial Activities in the pul￿1 in whith the liability arises. All tan￿111¢ fixcd assds costing in ¢x(xss of £1￿ baving a Wal￿ to the Lknity ￿ than one year> other than those aquired for S￿IfiC purp)se4 are Capitalis￿1. DW￿latIOn is provid&1 on a straight.line basis to write off the c<)st or init￿[ valu4 le&s residual Val￿ of tangibk fixeAI assets over their estimated useful lives: Fixturw fittings and office equjpment 3 y¢a Jllvegtments reprffiart th¢ differentt between the Jnth vahK at the bryinning atKI r￿d of thc financiol year or, if purchas&1 in the year, the diffmce behvm LYLSt ajxl value at the end of the ycaT. Realiwl gains and losses repr¢sent the diff¢r¢nce b&We￿ the [￿￿￿1$ on dis￿SaI and the market value at the start of th¢ year or cost if purchasal in the year. TAxalio Dun & Hillside Parish Chwth is retogllse41 as a dwity for th¢ purp(w of applicable L￿atIOn I¢gis￿l0￿ and TS thffefojr not subject to taxatiffl on its dwitsbk activitie& Th¢ ¢harity IS not registud for VAT t￿] li Dun & Hlllslde Parish Church of Seotland Notes fornthig pgrt of the flnanelal Statements For Ihe yur ell￿￿ 31 Det•mber2021 Ertdowm•rtt Uttrtttrl¢ttd Re#rl¢ted ENdowm¢Rt Fvtsd FwDd$ 2020 2020 Fun 2Q21 Total Total 20211 2011 2021 3020 Don#dow 4Dd 24.825 6,636 9,376 24,823 6,636 9,376 31.773 7.700 32.773 7.700 reeovered on Gift Ald N8tion81 Giving DIY L¢wies COw¢gation￿ Organlsatlo Endowment inrome Other 7.000 887 2,693 895 7,0￿j 887 2,693 895 600 I,J78 068 000 1,578 668 I Ineom• froJD eharlt*ble ietlvltl WeddinBs and Funer•ts Coffee mornin8$ etc 130 832 130 832 ifjo 1.325 160 lJ25 962 902 Illye•tn￿t Ineome Divid¢nd8 re¢elved Dew*$S1 th*regt 905 903 1,043 38 1.081 1,043 48 10 10 906 908 Oth¢r I￿0￿ Othtr In¢ome R￿alp1S from Gen¢ral Trusteea 3,621 10.324 3,621 10,324 2,349 2J49 13 945 ￿49 12 Dull & Hlllslde Parlsh Church of Scotland Nots8 forDthig part of the flnanefial 8tV4t¢ments UIMtrl¢ted Futhd# 2021 For the Ye￿ ended 31 D¢¢emb¢r 2021 trl¢ted F4ttds 1021 Ullrtitrltted Re#rf¢tsd FwDdi 2020 Endovment Fundi 2020 Fyndi 1021 Tot*1 iozi Tot•1 2010 2020 Anal￿1* ofExpMdltyre Ministrie$ & Mi8$ion Allo¢aii¢)ft Presbytery Due5 MiTrister'8 Expaws Pulpil Supply F•bri¢ Re￿1Th & Council Tax Other BuildknB C0818 Cliu￿h Offi¢c Expens#8 Or8an & Music Other Expe08es Indepththt Examln¢T'$ F*0 30,455 788 960 131 13,113 3,J23 3.704 1,653 1.231 1,158 840 30.455 788 960 131 13.113 3,123 3,704 1,653 1.231 1,138 34.592 82l 1,134 34.592 821 1.134 3,Q91 4,973 3.435 1.078 1,540 870 3.091 4,975 3,43J 1.078 1,540 870 TTrtsl Support ¢￿ts have notbeen sep8rntely Identlfie(l ts the trustees ¢oNider tkn Is onlyolle cknrlilble I￿1vIty. Therefore support r￿Sl8 relate wholly to thot a¢uvity 8nd have not 8epaTiiely Iden¢ified. 13 for the yew ended 31 Detenkn 202] 2(120 Staff eoth and 2•2• N•Thb Music sthff y¢OTS) £35269. 14 Notrs fonnlng part of the fiD*nelal $tsteRKBts for the )ur ended 31 DeeeDkn 2•21 At l Janw2021 IA125 1fj125 At 31 Decoth 2021 125 1&125 At I Saouary 21V2J Cfrarge for y¢ ElimiDa¢gd on Di4hx Ai 31 Deeathi 2021 ifiJ25 iQ125 10.125 16.125 r4d B*)ok V l Jallvary 2021 At31 DeeemlM2021 At l 2020 16.125 16.125 At31 Deeewlv2020 10.125 125 At l Janwy2020 1&125 125 NetB•ok V•lut Ai i Jawwy 2020 At 31 DetembeT 2tr20 15 Notes fornthig prt of the statements for the year ended 31 Dee¢nkn 2021 2•2• M8t*d ai l January Uttwdised 8aiDI (loss) co ttive4 Maknt vakn at 31 De￿nber 40.157 41.727 22236 45,167 4Qi57 io. Debto 2•21 Gift AidTax E¢fuJMI t 4,127 1.858 3563 11. Credltsrs 1.428 3,936 3.936 Totsl 7.671 10.738 1.428 16981 ￿18 34936 33.141 1.795 4.355 3.703 45.167 24.454 Ih28 8218 Crnt Lith1ities rAtt *sxtsat31 l>tt 2421 8.058 2020 Fix￿ As8¢1¥ 29.465 1.793 3072 3,703 40.157 24.622 3.936 60,843 IIJ07 7125 *f*ts it31 Dee 20x1 14.185 16 Not£s forming part of the financial statements for the year ended 31 December 2021 13. Volunl¢er$ En ¢ommon with a]1 ¢ongr¢gation5 of the Church of Scotland the cThwegation benefits fFOTU the wntribution made by vtslunteers who gve their Itme aThJ talents wsllingty f￿the benefit of th¢ ChuF¢h. The are￿ of congregationd life which rely on the eontsibution of volunte¢r5 are many and varied and of th¢ aciivlty w(xdd be uDableto continue were it not for the commitment shown. 14. Movetstettts in Funds Atl Jallu•ry 2021 et gai (loss) 4)A Ittvestments At31 December 2021 ID¢omipg Outgoing Endowment funds Miss Sieve￿i￿h1 Bequ&8t Capital Blanche Ly￿1 Bquest Old Burial Fund Blarjche Lydl Bryuest 505 505 3.872 824 483 4.355 824 483 liestricted Chtldreft's Education Fund Project Fund Parish Fund Dun Hall Fund Dun Church interior refutbishnt¢nt fund Chair fund Napier Bequest Ytyjth Club fut Fabric Working fund 1,643 205 1.485 1,848 13,386 1,421 2.828 1.419 2,514 314 176 198 26 374 1,296 13.559 374 1.152 12.056 31258 144 1.503 3.676 Unrestricted funds DeSign￿ed Guild Fund Designat￿ Fabric Fund (207) 1.316 6.9)2 General Fund 851 851 Total funds 60,843 59.498 5.010 17 Notss fornthig part of the finaR¢lal sl*tets￿ts for the year ended 31 Decem￿ 2021 Ail A131 2020 Endowmt4rt fullds 505 3*72 {151) Old Bwiaj 824 374 ?.726 75 Fur 1.643 1.643 11.901 l.419 2.514 Misc Parish FTJod Dwi Hall Fund io 2514 176 176 23 374 1,152 056 374 1.152 12.056 31 Youth Club fiubj io Dcs1￿4 GtsadFund (iJ70) 923 902 6yJ2 13998 22J06 55.176 063 53J70 7.419 14.185 Totsl fmds 61 6Q843 18 Yothi Cldi Funlt. Thi¥ig ofibeythrtbclub. £59 th¢ fth ofth¢HdwJayCld¥. 1% f•r Thfrd P•ttl¢s 2021 163 134 RevF1rMwBulk￿k 505 134 19 APPENDIX FUNDS IIELD or4 BEIL4LF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEFS UE Debit ￿l￿¢￿t 31 D￿0)ther and this will be from th¢ sak of the hall 51