The Church of Scotland Brelch Valley Parlsh Church CONGREGATIONAL ACCOUNTS Congr•gatlon No: 020169 Charlty No: SC000800 Receipts and Payments 2022
Reference and Administrative Infornialion Charity Name: Charity Registration No: Congregation Refereno No-. Contact Address: Breich Valley Parish Church of Scotland 020169 George Thomson. Congregational Treasurer 67 Kepscaith Road Whitbum EH47 8JD Trustees: Kirk Sesslon Mlnister.. Session Clerk: Church Treasurer: Independent Examiner- Bonker5: floyal Bank of Scotland 8 Hopetoun Street 6athgate, EH484EU
Trustee< Annual Report Year ended 31 December 2022 Structure, Governance and Management Governing Do¢ument The Church is administered in accordance with the terms of the Deed of Constitution {Unitary Forml. Recrultment and Appolntment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session are elders of the church and are chosen from the members of the church who are considered to have the appropriate gifts and skills and are ordained and admitted to the Session in accordance with the Act anent Elertion and Admission of Elders and Deacons (Acl X. 1932 las amendedll. Organlsatlonal Structure The Kirk Session is chaired by the rninister and meets S tlmes in a year. Certain responsibiltties are delegated to the Flnance Committee and the Property Cornmittee as appropfiate. The Klrk Session Is responsible for spiritual affairs wthin the Church. ObJe(tlv•s and Artfvllles The Church of Scotland is Trinitarian in its doctrine. Reformed in tradltion and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church. il acknowledges a distinctive call and duty to bring the ordinance5 of religion to the people in every parish of Scotland through a territorial ministry. It Co-operates wlth other Churches in various ecumenical bodies in Scotland and beyond. SeThices of Worship are conducted weekly at 10.'30 wilh fomial Communion Services held quarterly. Special programmes of Worship are obseNed at Easter and again at Christmas. A Sunday School is operated although numbers are low on most Sundays. The Con8regation continue5 to benefit from the ongoing work of the local branch of the Church of Scotland's Guild. Athlevements and PerfomiaKe Breich Valley Church has 98 members on the roll after the Sad loss of I member this year. We are a small con8re8ation but a very active congregation. We continue to keep in touch with all members through our quarterly newsletter, Visitations by our minister Rev. Robert Crai& and phone ca115 or visits by other session members. It has been a year of many positives. The Church continues to support a child overseas and following correspondence it is very heartening to hear that he is succeeding in his studies and able to positively contribute to his home life. A collection of filled shoe boxes was also sent abroad through our Blythewood Care Christmas Appeal, with the congregation being very generous in their 8iving. We contributed to the local foodbank through a healthy collertion of g¢)ods at our Harvest Thanksgiving Service and to the River Kids Toy Appeal for local children. It is very uplifting to be able to contribute so much from our small congregation to both home and abroad appeals.
Coffee mornings and afternoon teos have become a regular feature of church life again and although these help with fund raising for our church it is mainty as social events to bri people together. not only from our own church but from surrounding con8re8ation> The Church Guild has had a very successful year with membership doubling from last year. The highlight of the year was the planting of a tree in the church grounds to telebrate the Queen'5 Jubilee It was lovely to welcome alOnOrd tieutenant of West Lothian. to officiate at the tree planting ceremony. Members and friends have enjoyed many exciting talks, demonstrations and workshops and held social evenings within the church. The church has been actively invofved in joint evening services, film nights, bible studies and joint session meetings to aid inbuilding the foundations of a successful future team ministry. The churches involved will continue build upon these joint events as the new mlssion plan takes shape. Flnanclal Review The principal source of income. as in previous years. was from our weekfy offerings. donations, fund raising activities and income tsx recovered throu8h the Gift Aid Scheme. Our total income amounted to £36,505 whilst our totsl expenditure was £37.856 givin8 a deflcit of £1.351. Fundralslng was up from £205 to £1,127. This being an indication of how we were returning to some sort of normality Post the Covid pandemic. Offerings via the Glft Aid Scheme have shown a decrease of £892. droppln8 from £15,745 to £14.853. Expenditure indicates an increase of £6.871 in the year. However, this fi8ure includes the costs of window replacement in the church1£5.9101 for which we received a grant from The Levenseat Trust. As part of the temis of this grant . 11.1% or £656 had to be pald to The Levenseat Trust. Therefore the net cost of window replacement was £656. thus reducin8 the indicated increase in expendfture to £1,617. The main items of normal expenditu were all in Fabric, and comprised.. Manse heatlng system servicin8 and balancin& Smoke abarm up8rade and installation at manse and white goods rePlarnent in both manse and church. Our total offerings on a Sunday. i.e. Gift Aid envelopes Freewill envelopes and open plate, have shown a decrease of £1.255. This is symptomatic of post Covid and a decllning and aging congregation. SLitement of the Trustee< Responslbllltles The members of the Kirk seOn must prepare financial statements which gNe sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responyble 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 staiement comply wlth the Charities and Trustee Investment (Scotlandl Act 25, the Charitles Accounts (Scotlandl Regulations 21x6 and the Regulations Anent Con8re8ational Finance
approved by the General Assembly of the Church of Scotland in 2(M)7. They are also responsible for safeguarding the assets of the Church and must take reasonable Steps for the prevention and / or detection of fraud and other irregularities. Reserves Pollcy It is the Trustees, policy to hold reserves equNalent to approximately 10 months expenditure. This is to cover any exceptional circumstances which may arise. such a5 occurred durin8 the lockdowns we've endured. At the year end the Church held unrestricted funds of E27,138. which does amounts to 10 months expenditure once exceptional one-off costs are taken into account. Approved by the Trustee5 and Svdned on their behalf. Date: lo lerk
BREICH VALLEY PARISH CHURCH RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2022 NOTE Endowment Funds 2022 Totsl Total Funds 2022 Funds 2022 2022 zozi Recel Donations Legacies Fundraising events Bank & Deposit Interest Investment Income 29065.55 29065.55 31076.48 1126.65 52.51 1126.65 52.51 205.CM) 14.27 30244.71 30244.71 31295.75 Rental of premlses Sale of a55ets Sale of investments Grants Receipts from General Trustees 350. 350.00 5910. 5910.00 Totsl R 36504.71 36504.71 31295.75 Costs of 8eneratln8 funds Charitable activities Governance costs Other payments 180. 37676.05 180.00 37676.05 165.25 30819.24 Total P 37856.os 37856.05 30985.49 Excess of Receipts over Payments for the year before transfers Transfer5 Excess of Receipts over Payments for the year {1351.341 {1351.341 310.26 11351.341 11351.341 310.26
BREICH VALLEY PARISH CHURCH STATEMENT OF BALANCES AT 31 DECEMBER 2022 NOTE Unyestrkt Restricted Endowment Funds Funds Funds Totsl 2022 Totsl 2021 Bank&D Balances Bank and deposit balances brought forward. Movements In year: Excess of Receipts over Payments for the year. Bank & deposit balances carried forward. 28,489.64 28.489.64 28,179.38 11351.34) 11351.341 310.26 27138.30 27138.30 28.489.64 Investments Market Value Cost £ Gift Aid Rec ivable Llabllltles Cost of repair not yet billed ILoans. 35LKKI.Q) 35LXKJ.IM) 351XJO.IJI The accounts were approved by the Kirk Session & Congregational Board on: 0610212023 For and on behalf of the Kirk Se500 & Congregaiional Board Sessk+n aerk Trea5urnr
BREICH VALLEY PARISH CHURCH Notes to th nts l. Trnstee Remuneratlons and Related Party Tranwtlons During the year only one Trustee, the minister, received reimbursement of travellin& other expen5e5 and Community Charge totsllin8 £4.738.42. 2. Movement In Funds Movement In Funds At l Jan 2022 Receipts Paymefftts Tfansfevs At 31 Dec 2022 Unrestrlrted Funds General Fund 28.489.64 36.504.71 37.856.05 27,138.30 Restrl¢ted Funds Total Funds 28,489.64 36,504.71 37.856.05 27,138.30 3. Anafysls of Donatlons Unrestrkted Funds 2022 Restricted Funds 2022 Ermlowment Funds Total Totsl 2012 2021 WFO Scheme (non Gift Aid) Gift Aid t)onations Tax Recovered on Gift Aid Donations Ordinary Offerings. donations etc Other Offerin8S, Donations etc 5351.93 14853.19 5351.93 14853.19 5059.51 15744.55 5047.11 5047.11 5664.25 3394.32 3394.32 4186.77 4199.(M) 29065.55 4199.O) 29065.55 421.40 31076.48 4. Analysls of Payments Unre5tri¢tid Restricted Endown*nt Funds Funds Funds 2022 2022 Total Totsl 2022 2021 Cost of generatlng funds Offering Envelopes 180.95 180.9S 180.95 180.95 165.50 165.50
Unre5trirted Funds 2022 Restrkted Endowment Funds Funds 2022 Total Totsl 2022 2021 Charftable Activltles Ministries and Mission Allocation Presbytery Dues Ministerfs Expenses Pulpit Supply Other Staffing Costs Fabri¢ Repairs & Maintenance Council Tax Heat & Light Insurance Printing Stationary & postage Other Expenses Mission & Wider Work 14917.LKI 727. 2444.28 245.4 1611.93 10848.43 14917.00 727.00 2444.28 245.4 1611.93 10848.43 16632.1X) 347. 2844.45 253.50 1611.96 2613.98 2294.14 1047.37 1046.84 1407.88 2294.14 1047.37 1046.84 1407.88 2676.90 972.90 l(M)5.31 1292.28 904.80 388.96 180.95 37856.os 180.95 37856.05 180.00 30985.49 Governanee Costs Independent Examinerfs fees Other Payrnents Purchase of Assets 5. Mlnlsterfs 5tlpend All Church of kotland congregations contribute to the National Stipend Fund which bears the costs of all Ministers, stipends and employerfs contrlbutions for national insurance, penslon and housing and loan fund. Ministerfs stipends are paid in accordance with the national stipend scale, which is related to years of Service. For the year under review the minimum stipend was £28,7CM) and the maximum stipend {in the fifth and Subsequent years) £35.269. 6. Grants A grant of £5,910 was received from The Levenseat Trust for replacement windows.
The Levenseat Trust approved, in 2014. a 8rant for the purchase of replacement boilers for the church. This amounted to E2,859.LKI. The boilers will not show on the asset register, as by normal convention, they are classified under the heading of "Fixtures and Fittings" Current value for these will continue to be shown in annual reports until the depreciation period has expired110 years). The current value of boilers is £286. 8 Llabllltles The amount of £35.(KKI.(X) shown as a liability relates to an interest free loan provided by the General Trustees in 2013. This loan was secured a8ainst the future sale of land at Hens Nest Road. The loan was used for the manse refurbishment proje. 9. Collectlons for Th1 Partles Child Sponsor 2021 180.(KJ 180.CM) io
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION 8Y THE CHURCH OF SCOTLAND GENERAL TRUSTEES zozi REVENUE ACCOUNT Credit balance as at 31 December General Cong & Fabric Purposes Special Fabric Fund TEMPORARY AMOUNT DUE TO THE GENERAL TRusfEES Temporary Account 1,797.79 Note: The amount due to the General Trustees was incurred for expenses associated with the survey cost of Land at Hen's Nest Road. The Kirk Sesslon had agreed to arran8e the sale of this land to.. al Repay the interest free loan of £35.(KM) noted in note 8 bl To make the Surplus available for Fabric projects. li
8REICH VALLEY PARISH CHURCH Independent Examlnerfs Report to the Trustees of Brelch Valley Parish Church I report on the accounts of the charity for the year ended 31 Decembef 2022, which are set out In pa8es 6 to 10. Respertl¥e fesponslbllitles of twstees and examlner. The charit5 trustee5 are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotlandl Act 2LX)5 and the Charities Accounts (Scotlandl Regulations 2(. The charity trustees consider that the audit requirement of Regulation 10(11 Idl of the Accounts Regulations does not apply. It Is my responsibility to examine the accounts as required under section 44111 Icl of the Act and to state whether particular matters have come to my attentlon. Bas15 of Independent examlnerfs statement My examination is carried out In accordance with Regulation 11 of the Charitles Accounts (Scotlandl Regulations 2LX)6. An examination includes a review of the accounting record5 kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or di5closure5 in the accounts and seeks explanations frorn the trustees concernin8 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently. I do not express an audit opinion on the view given by the accounts. Independent examlnerfs ststement In the course of my examination, no matter has come to my attention l. Which gives me reasonable cause lo believe that in any material respect the requirements: To keep accountin8 records in accordance with Sectlon 4411) lal of the 2CX)5 Act and Regulation 4 of the 26 Accounts Re8ulations, and To prepare accounts which accord with the accounting records and comply with Re8ulation 9 of the 2( Account5 Regulations have not bee met, or 2. To which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Slgned.. D•ie.aJw) b-a) Name: Address: