The Church of Scotland Bajshagray Victoria Park Parisb Church RECEIPTS AND PAYMENT ACCOUNTS For the year ended 31 December 2021 CoBgregatioB No: 160894 Seottish Charity No: SCO(MI885 Annual Ac¢oillts 2Iy21 Pag¢ l of12
Balsh Victoria Park Parish Clllrch RefereRce and AdminL8tratve InfornMtioH Charity )the." Cl)arity Registr]0 Numb. SCIMX)885 Congregion No: Contact Address Glasgow G612LX TTUStees Members of th¢ Kirk Session Rev Jonathan Keefe (Interim Moderator) Members of thc Co onal Board Those members of the Kirk S¢&sion matked with an ',asterisk are also ni¢mlKrs of the congregation Boar PriDcipal Offiet-beareTS tnt¢rim Mod¢rdtOT sl0n Clerk: Clerk to the Bi)ard: Church Treaiw: Bankers Bank of Scotland Partick Brdnc 25&Q62 Dumbarton Ro1 . Gl&gow GII6TU ADDl1 Accounts 2021 P9ge 2of12
Ba]s Victoria Park Parish Church Trnstees, Annual Report- Year ended 31 December 2021 Church for the year ended 31 December 2021. ' Structure, Governanee and Management Governing Doeument The Church is adrni in accord with the tern ofthe Deed of CondilioDS and Model ConstfttutsoTr Th¢ (X)ngr¢gation voted to clmnge to a Unitary CoTh%titutson in Jvne 2021 but formal Reernitlllent and Appointment of Trustee8 Memb8 of the Kirk sl0n and the Congr¢8atiooal Board are the charity Trustees. The Kirk Session Members ar¢ the Elders of tbe church and are chosen from those members of the ¢huwh who are wnsid¢red to have tbe appropiiate gifts and skills. The cOngatIonal Board is appointed from within the congregationand m¢mb¢rs of the congregation ate invited to nominth indivKduals, who believed to have the skills and conllnitment to contribute to th¢ managcment affaiTS of the chu lo become members of the Board. Board Members are then appointyj at the Stated ADnual MeeliDg and serve for a period of three years after which they D)USt seek re-election at th¢ n¢xt Stated Annual Mectin& The Mini. who is a member of th¢ Kirk sessio is elected by tbe Organisational Structure Thc Congregational Board is cbairnl by the Minister or depute and meets re&arly. The Board is responsible for the finall$ of th¢ cbwth and for ensuri all proFrty is w¢ll nMinlaine4L Th¢ Kirk sessio which meets nine lin$ in ayear. is resP)ble fw SpirAts affairs within the church. This structtrt was altered to a Unitary Constitution in January 2022 Objectives and Aetivities Th¢ Church of Scotland is Trinitarian in d(KtrI Refom]ed in tr&lition and Pre$blall in polity. It exists to glorify God and to work for the advancen)ent of Cknist's Kingdom thn)ughout the world. As a Dational ChurclL it acknowledges a d1*itti call and duty to bring the ordi[iC¢S of religion to the peopl¢ ill every parislk of Swtland through aknit1ll mioisty. It LM)Wt¢s with other churches iti various ecumeni¢al bodies in Scotland and beyond The con10 meets for worship each Spaday and WethLs(kny and on other ocLasioD& &s deterni11 by th¢ Kirk Session. Annual Ac£ounts 2021 Pag¢ 3 of12
Bals Victoria Park Parish Church Achievements and Perfornianee Balshagw Victoria Park, like all churches b¢ 2021 iti strict lockdown. We were so have the TViCeS of our locum th¢ duri-ng these early difficult months. .th¢ abl¢ assistance of ui¢kl adapted to recording and publishing online services each week. It Ivas so encourwn8 v¢ ngoing ministy durAn8 tllls time, and the servi¢¢s were accessed by a good number of the congregation ¢a¢h w¢¢k. atefill to tn person s¢rvAces recommenced on Pahn Sunday. and numbers iti attendance h&s av¢rag¢d about 30 ¢h w¢¢k. This is of course a significant redu¢tion on pr¢-Covid numbers.. We bave endeavoured to keep in touch with those who to dat¢ have not f¢lt able to return alld will, where possible, minilknse ongoing ffstri¢tioDs on worship in line with C of S guidance. BVP is blessed with the servic¢s of so many volunteers and office bearers wbo have worked so haTd oveT the year to support the work of the church to ensur¢ ongoitig worship. Onti¢S as Int¢rim Moderator and we give thanks for his wisdom, insight and Eeadership. The ¢hall¢nge of se¢uring pulpit supply has n¢V¢r been greater, and we have been blessed by numerous ministers over recent months willing to give of their tith¢ and talents. In June 2021 the congregation voted unanimously to move to a Unitary constitutio The new wnstitution h&8 now been issued and the Se&8ion are now responsible foT all previous Board matters. We are deeply indebted to tain FeTgus for his nlY years of service as Cl¢rk to the Boar We griev1 the loss of some very long standing members over the last year. Despite the restiictions we were able to pmvide fun¢ral services and provide onlin¢ links for many others to attend ViTtuaUy. We have continued to support our Missionary Partners chester. It is a priyil¢ge to support our frA¢nds, not only materially. bu especially through prayer. We also contlnue . to sponsor tILree children thrnugh Comp&ssiorn Unfortunately, this year w¢ were unable to hold our annual HaLv¢st Lunch which provides fimding for these Children, but they were funded through other Our annual gift day took place in Octob¢r and we were so blessed by the ongoin8 generosity of the congregation. This ¢nabled us to make a significant Contribution towar&8 the costs of installing a new FM)iler in the sanctuary. After mahy years of faithful servic4 the Guild the difficult dl$lon to Cease tipei. We ar¢ so gra¢1 to thos¢ that have made a Si1ficant ¢ontrftbution to the lif¢ of the Church, both lo¢ally and internationally. As we enter our tbird year in va(w. the Kirk Session continu¢s to seek the way fonvard for the churcty with the advice and guidance of Presbytery. Our prayer is that God will ¢l¢arly lead us along the path that he has prepared for us, and that we Ivill be ready to ¢mbrace the new oppprtuniti¢s that are sure to come through this time ofhuge cbang¢ Bot only for BVP. but for th¢ nalional church as a ole. essioll erk Annual Accounts 2021 Page4 of12
money Tgiwl througbthe Nat Giving Elay Appl and the fabric fihnd held on ow balfbY the . boil¢r IMX due UDtiI earty 21Y22 and Ihis explaiL% the fjyaio tort ofthe sury)lus of reeeims ov Reserves Policy Fund Aecounting objects of the thEity with the objects of th¢ ¢hity. St8temeAt pf Trnstres knw)RSRbilil... . give sufficient detsil to enable ao 4?latIOn ofthe tiansacti0Tr8 of the Chutch dwiti8 th¢ fmanci81 . . litveFtsI)ent (Scotlanrf) Act 2(K)5. th¢ Clwities A¢wunts (ScotlaThl) Regulations 2006(as am¢pded) in 2016. They. atso resFX)Th7?l¢ for Safeguardi tl &ts ofts Church an4 mSt Pag¢5 of12
Bals Independent Examiner s Report to the Trustees of Balshagrn.y.VRCtoria . Park Patish Chtsreh followiDg pag&8. . Respèetiye respoMblllties fjf and esamiaer of the Cknities and TnJstee Jllvestm (Stland) Act 2(KJ5 and the (2wities AwuDts (Swtland) The ch&ity tnwees considerthat the authrn1ulrtofRwkn llyl) (d) ofthe Accowits ' Re10$ does not apply. It is Y respowi7)nity to exami the accounts &8 required under s&tion 44(1) (c) of the Artand to st wh¢therpaTtickn Matt have Come to Illy attartio Basis of independellt exaMthieWs statement" My examiDation is carried out in grKozdanL% with Regulation I l ofthe Clthriti&sAc¢ounts {ScotlaDd) the charity a comprn of th¢ acc(Amts prsfflted with those rc¢or& It also include5 consideration ofany unusual items or in the acLx• and seeks expJanatiO from the. would be I0]red in an arwl ¢(Y I do nDt exprtss anaudit opinion on thevi¢wgiven Indepepdent exleT'S statemeknt tokeq) ¥COUDting • in ac(X)r wilh sl0n 44IiKa) of Ihe 2005 Act aDd . accord With the accountingrecords and ¢omptywith Regulioii 9 ofthe2006A¢¢ounts kegulations(as atllWLded) bave not been met or of the a¢¢ouDts to b¢ T¢a¢1.:"
Balsha y Victoria Park Parish Church Reeei tsandPa ettts AccouDt for Year ded 311)eeember 2021 Cener*l ' Restrkted Endowmemt FllDds 2021 Totsl FuDds 2021 Total FMnd¥ 2010 Funds 2021 21121 Recei ts {s¢e Note 3) Donations Manse Rental 61,777 14.637 821 62,598 14,637 61,666 12.154 Bank & D¢sIt tnterest Investment lrtome Rental of Premises 334 1,720 13,260 334 1.720 13260 1,477 2.733 1,682 Organisations Oth¢r RcIpts 961 931 961 931 1,262 1.186 Totsi Retti ts 821 82.160 Cost of Generatftng Funds Charitable Activities 129 81227 1.042 82.049 78.017 Total Pa 81 78.146 Excess of Receipts over Payments for year tKfoTe Transfers 12262 (221) 12.042 4.014 Transfers made during 2021 Excess of Receipts over Payments for year aft¢r Transfers 12262 (221) 12.042 4,014 Annual Accounts 2021 P4ge7of12
Fun&f . 2020 33.891 181 . 15.782 55.854 51,840 Movement inye•r. Ek¢ess ofReceipts over Payth¢nts for the year tsken fonvard 46J$3 67196 .Vthe 47267 51ffj59 . For aud on beltslfrftt* Kirk Se&wn Sigts
Balsh y Victoria Park Parish Church Notes to the Accounts l. Trnstee Remunerntion and Related Party Trawdions No TnLs*e or a peTson related to a tn]stee I1 any TraI iotettst in any COntrt or tratCtion .entered into by the charity during Ihe year. 2. Movements in Funds lanee at Rtteipts Paym¢Mts TrA]reT9 BalaD¢e at Ini?1 31112121 Unrestrieted Funds (Non•DHigvted) G¢neral Fund 5.162 Reserve Fund 20,702 lan McFadyen Fund 435 92J24 80.129 17,357 20,704 727 292 Other Designated Funds Fabric Fund Music Fwid ' Compassion 5292 566 1.104 41 5,333 566 1,057 961 l..(KJ8 Deslgtsat Funds (Cbllreh Groupslorgamlsatious) Guild Choir 221 238 238 J TeatD Totsl Unrestri¢ted & De8igBated Funds 171 171 33WI 93th20 81J58 46.153 Rtsirieled Ftsnds Boiler Futsl Letilxa Waugh Fund D B Chtistie Fund Audio-vksual Fund Total Restri¢ted Fonds I.2 1035 1,499 504 1,834 701 120 5(Xl 542 504 181 821 Elldowment Reginald Wells Account Ida Shearer Fund Kerr McKay Fund Total Endojvment Fuxds 10,000 5.718 iO.(K)i 5,718 Totsl All Fun4b 67 At]nual Accounts 2021 age9of12
. Balshagra Victoria Park Parish Church Purpose of Unrutricted Funds General Fund This fund may b¢ at Ibe discretion of the Tnkn in of the objertives ofihe This is a ne818ated fimd for genml use. lan MCF This fimd is dcsignated for repai[5 and Impro to the church lI0]llg and MaTh8e. Boiler A¢counL This was createa by a donation to tc wed to purch a ller items Ctsllnected to that . Music This fund is d¢sAgnated for MsIC forthe ¢I1r atMI opdan exndItsjre. Bach Christian Hos itsl Fulld siori Fund Purpbse fjf Restrkted Funds l£titia Wau Th¢ LLtitia Waugh is specifi4 held forw at the discretion of the Minister. for anyone in D B Christie Fll1 This fimd is used.specificaily to he organisatiot]& V'sual FuDd church sancttwy. Purpose ofEndoJYment Funds. d Wells Account This is a fimd to be us&J for germI the capilal of Wh must be prVed. Ida Shearer Fund KeTr Mc Memorial Fund This fund is for iise by the J Team (fonnerfy kllovrn as th¢ Sunday Schc4)l), the c4)itsl element of Page 10 of12
Balshagray Victoria Park Parish Church 3. Anatysis of Donations Unreslridd General 2020 Funds 2021 WFO Scheme (noi Gift Aided) Gift Aid Donations Tax recover&J on Gift Aid Donations Ordinary Offerings (Open PE4te) Other Offerings,Donations etc Total of DoDations(exeluding NGD) 1.490 31,245 8,523 494 5,070 33,595 15,204 2,327 4,570 NatiOD81 Glvlng bgy. Total Of Doll#lloTh$(In¢luthngNGD) 10,105 61,777 4. Analysis of Payments Cost Offering Envelopes Total Cost of Gentrnting Funds . Fun 131 131 129 129 Charitsble A Minlsty &Mission Locun)/Pulpit Supply Pr¢sbytery Dues 36,799 8,382 2.911 53.125 3,174 Cleaner Fabric Repairn & Maint¢n 845 17,909 880 3.481 Heatlng & Lighting Insurance Stationery.. Other Expenses OrgaoisatioThs Total Cost ofcharitable A¢tivities 5,685 5,880 197 1390 29 81327 6,426 5,961 581 1,264 1,975 76,867 Total of PaynAents 81358 5: Minister's Stipend Ail Church of Scotland congr¢wions contribute to the Nation stip¢nd Fund which bearsthe ¢osts of all minisias, stlpends atKI employer's contributions for national insurance, pension and housing and loan fiu)d. Ministers, stipends aTe paid in accotdance with the national stipend scale. which is related to years of s¢rvi¢¢. For the year under review the minimum stip¢nd was £28,700 and the nwimum stipend (in the fifth and subsequent y¢ars) £ 35,269 Annual Acwunts 2021 Pag¢ 11 of12
Bals Victoria Park Parish Church 6. Investments Market Valué at l Jah 2021 CalDI(Loss) Revaluatlon MgrlKet Valtse at 31 Dec 2021 Inves ent Funds Designated Fabric Fund Ian McFady¢n (Unrestricted) General Fund D B Chrisli¢ Fu1 (Restricted) 1271 9.266 31,360 5,370 (23) (168) 3,913 670 1,248. 9,098 35273 6.040 Total Investm¢nts 47 92 7. Collections for Third Parties 2021 2020 Tear Fund Bach Hospital Erskine Hospital Lodging House Mission wheel Trust St. Margaret's Hospice 180 165 50 80 Total Colleetions for Third Parll¢M 245 130 APPEND FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES Congojidgted Fabrie Fupd 2021 2020 Capltal Aeeount Credit Balan¢¢ held at 31 December at cost 36,480 43, 753 Market Vu¢ of BalanLY at 31 December 68,692 Revenue Account Cre(iit BalaJAc¢ at 31 DecemlKr nil Annual Accounts 2021 Page 12 of12