riiTTIII l_liiiiiil I St. Clement'8 Pari8h Church Dingwall Annual Report & Accounts Year knded 31 St Decanber 2024 Congregation Number . 392201 CILarity Number . SC 001056 Sl C.Itmtol'$ P*rixh Chvrfh, Dlngw•ll R¢ftr¢ac* #Ad AdmlnbtTrilwe Infvrmition ('hariiy Nanjc L'han'ly k¢&Tistrtinn NUm￿r C'on&JltRthlion Rekll51rali(Jn Number Sl Llemeni's 14rish Churc14 Din&rwall Sc￿1056 392201 Conthci Address Priocip•l OtrKt Bt*rtts Minister %e%sion C'lerk 'rr￿SUr Indepe4d*ni EumlDer B¥Dken Virbjin MoiKy Acadcmy 8tr¢d Inverne89 IVI IJN St C]emtut's Pwrisb Cburch Try4¢￿ Repurt Year F.nded 31 December 2023 Struelure, Gos'trnancc and ManaEemettt Governing Docume￿1 Ihe Church Is admiTrislerd in accordance with the tern?s i)f Ihe Mo(kl l)eed of Conslitulion. Reeruitmenl and Appointment of Trnytee¥ MLYnbcrs of Ihc Kirk ￿￿$10n arc ihc C.harily Trustccs. Thc Kirk Scssion mem￿r8 are Ihe elders f ihe Church are Lhc)%en from thii%e mem￿r￿ ()f the C'hurLh wh() arc u)n.sidcrcd io have th¢ apprOpri￿C gift5 and 5ki115. 'llJc Minislcr is a member of thc Kirk Session and is ekcted by the congregation and inductcd by Presbytery. C)rgaDisaliDDal .StrncI￿YC The Kirk Seqsion is chaired by ihe Minisler or a qualified l.'Ider, meels at leasi fc?ur times a year is rcsw)nsiblL for the spirilual and management aifairb ofthL Church. c.ertain resrrf)n8ibilities are delegaled to the I￿8vrer, the property cvnvenoT and to such sul committees &s rnay be established trom lime to lime tor specific proj¢cls. Fund raising is Ca￿led oui by various members (Il'ihe congreg?ation. biettiVC4 and Activiti¢s 'Ihc Church of Scotland is Trinitarian in doctrine. Refonned in tr&lition and Presbytcrian in Ilicy. li exi%ls ic) glorify 6(xl and li) work for the advancement of Chrisl's Kingdorn throughout the world. As a National (.h￿￿h it acknowledges a distin¢liv¢ call and duty lo bring iht ordinanccs of rcligion lo thc people in every parish in Sci)tland through a le￿i10T}31 ministry. It Co-opcralcs with other churches in various ecumenical tKMlies in Scotland and beyond. Serviccs of wnrship are held everv Sundav at I1.3Q a.m. followed bv refreshments. in the L'.hurch lall. A prayer mLLling is hcld on I'riday murning5 and sp￿la1 scrviLCS arc hcld * F.aster l￿d Christm&s. C)n S￿la1 oC￿lOnS joinl services are also held with (ther Churches in l)ingwall. Report on Church Activities 2023 The congregation of Dingwall: St. Clement's Parish Church continues to play an active and vital role in the wider town of Dingwall. Through our regular Sunday services, and midweek activities we provide pastoral and spiritual support to our membership and community. Throughout the period members of our congregation were actively providing material and practical help to support several local charities and initiatives which provided for those in isolation or in any kind of need. We have also been able to continue with our Wednesday Cafe providing a warn] and welcoming space for visitors and community alike. It was also good to be able to resume our Soup Lunches, though this year we operated monthly rather than weekly, though this is kept under review. Our other, norn]al activities, which include bible study, the Guild provided further opportunity to fellowship and discussion. Our ministry to children sadly has not to date been able to restart for a variety of reasons, but our minister has been invited to the local primary school to be involved in classwork with a limited range classes. Members of the congregation continue to be active in the work of the church to advance the gospel of Jesus Christ in our community. We provide a place of hope, help and understanding for all in our community, regardless of faith or background as opportunity arises, providing support in many fonns of pastoral situations and important milestones in life such as birth, baptism, marriage and death. The annu81 income of the Church comes fr(xn four prirtipal s￿ICe& Jwn¢ly, offcri•gs from the con¥rcgation, lax reclaimed undu the Gift Aid Scheme, our annual Gift Day and fund5 rais￿1 through a numbcr of 4)ccitiI raising events. Smalkr anKAmts of iM%yme are re￿1¥Ca fTOrn woJding5 and funerdls. hiTe ol the Church Hall. one-off d(￿￿10n￿￿1l￿IOn and inl¢re5t and dividends ￿ our r￿r¥cS From lo timc we also Tcccive ￿￿]¢5 lefi in fa¥our of the Llwrckn. Our uhim81¢ financial airn is for all dtty4￿day ex￿ to met by Offerings. Cjifi l)ay and Gift Aid wilh all (thcr ineA)ftK io excffji(fftal chuges. r dctsiled accounts are attxhal to this rcwfft from 4thich li can princi￿1 revenue ￿lPts for 2023 amc)unted 10 £69.195 (plus a one off legacy paymfflt of£75,(KK)) wilh our principal revenue expamlilure amounlinE to £62.326 resuliing in a re¥￿u¢ Surp1￿ of £6.869. After laking inlo acc(wrt dhe¥ amowits of miTwJr inwmc (w i(Aal osxts n)se frorn £170.812 al th¢ of 2022 to £255,053 at the rnd of 2023. Wclcome though il was wc musL whcn kK)king al (wr financial tK)siiion. excl￿ the le8￿Y paymeni bui even with￿1 c(¥unling thi5 SUTn ou¥ asscts increased by a very w¢lciMne £9241 durin8 This resuh could havc achieved witknii the wbstsntial voluntsry of all crnuKae4J with Si Clemeot's. As always il is most imwxtant lo r¢wgnis¢ the fimdrnising eltorts of ilK nning the Walnesday ￿ffec morning& the Saturday lunches the LhristmLg sh(y hnd also thc Rtjerves Polity It is Trusttts ￿licY kn hold r￿¥v¢s of aNKoximat¢ly Six mrmtlks Cxw￿ltUre and this h&s l*£n more than c￿￿[(*18b1Y xhicvcAJ. tror thc purpose of this Calculation TK)ne of the 4￿cIal fund5 mcnti(XWAI in ￿r arxounts are considcrcd io be designatrAI fuT¥Js. ststemMt of Trnsttes Respomsibility The members of the KiTk Scs5ion rnust prqwe financial stalemcnls which give sufficient detsil io cnabk an awreciaiion of the trnnsactions rfthe Church during ihc financial year. The membcrs of thc Kirk Session arc r¢sp)nsiblc for kcq)ing prO￿r ac£ounlin8 rcc4)rds which musl rcflr£i thc financial w)silion of Ihe Chur¢h ai that time. This mu IK d(yK ii) ensurc that thc financial ststements COTnply with the Charilics and Truslees Inves1m¢ni (Scotl4Dd) Ad 2[￿5, the chariti￿ Ac£ouDts (Scotland) Regul￿1(￿Ls 2(K￿ atml thc Regulatio anent Congregational Finance approved by the (KneTal Assembly of ihe Church of Scotland in 2007. They are also TesFKmsible for ￿fegUardIng the assds ol thc C."hurch atMI must tskc Tf•S(mabk *qJ5 f(K ihc pr¢vcnii(m andlor dthcclion of fraud and other irTegularilies. Ilieir Ithalf. c9?_03_a Independent examiner% reporl on the accounts Day Day ov È(*Jilknal Resp•cti%•' The chanty s tntslees are responsible for the preparation of the accounts in ot accc*dance wrth the terrns of the CharitTres and Trustee InvestrrEnt {Scotland) and 2(K)S Act arKI Ihe Charrties ￿C0￿ (Scotlandl R￿L}lat￿InS 20￿. The charsly * trustees consider that the aL¥Jit requiremenl of Regulation 10(11 lal to Icl of Ihe Accounts R&Julat￿￿ (kBs not apply. 11 ss my resrK)nsibilty to examine the acc(xJnts as required under seclion 4411) (cl ol the Act and to state whether parti(X￿r matters *￿e come to my attention. ' basis of #thpen￿ My examinati(￿ is carried in accordance with Regulation 11 01 the Charities . ststmwnt Accounts Iscotland) Regu￿t￿￿S 20C6. An exarninalion incIL￿eS a review of the a(xountirKJ recl + Income Inlerest Incom¢ lnic￿St Income Intercsl 50 10 Lhiklrtn's Ministy 3(rf) 40 Ilall l..xlen%ion Fund 429 700 1.129 75.(KK l£g8cy 37.628 80.122 772 V*rlouJ %pe¢l#l Trunds PAIIL 14LNuL¥i IntLrest 'I'arr4dalL .1 ru 25 10 Ttst*l R¢¢tipts 144.195 102.085 Revett¥¢ P4ymeuLq C'hariiablL ALliwilic l>iher l.abriL Fund peti*l Tr"uttds .1 arTadal¥ I ntst 50.825 56.308 10.751 4.6111 750 Tolal P*ymttsts 62J26 60.927 Surplus for iht Yt*r 81369 41.158 Tr•n¥ferred io C.'hurrh ofscod*Dd JDV TrnJ¢ 181J69 41.158 Si ClemeDt's P*rish Chxreh Sthtement of B*l*AteS Ai JI DeceTrber 2023 CrtKr•l F••ds Total 2022 Bank & t)ewffjt¢ B*l•mtts Balances BIForwaTd 129,460 88.302 Movement Yar Exc¢5s of PaJThents over Re£eipts 81.869 41.158 B*la•ces OFonvard 211J29 129W luvestmtmts ai M*rk¢i Vwl Fabric Fund 1992 HSBC. 1& 635 10260 Totsl v￿￿e of 223.979 139.720 The A￿o￿Nts We￿ •PPTovcd I c977M ILL%ufL'T Si (leme•t's Parish lo Iht A¢to•Jts l Tnutee Ren•merntioD and rd4led Party Tr*•xwc¢M)us Tlii r, "% rrttived Tenumeration dwing the year. £2.550 £i.100 N() I nisteL ()r ra50n related io x"[rusl￿ had any inteTtM in any contrJcl or tran￿￿10n erdtemj into by tk Clw dwin8 the year. 2 Moveme•t in Fw•ds 014a••23 Rff¢•pts P*yme•ts Trn•J 31-Ikr-23 eral Fuwls I O,(KKI 64.073 50.825 23248 13.248 10.1 F*bri¢ Fujd 83.957 3.643 10.751 7@849 93.941 170.790 21NII+ 1.010 50 Childre•'s Miuislry .282 8.582 8.582 75.fMX) 75.(KXI 75.IKIO P¥tleryoD ￿￿jj1 4.925 4.925 4.925 T￿d#1¢ Trnst 1.51 750 768 768 H811 Eitenyiom F¥•d 19.768 1.129 20.897 20.897 129.460 144.195 62J26 211J29 93,941 93.941 211J29 St Cltment's Pariryb Cbur¢h Detail of Rttei tsaDdP4 2023 2022 Anal sis of Donwtions Open Pl￿elFree Will Cjift Aid "rax Refund National Giving Dav GIA Day Donatii)ns Fund knising Presbytery Dues Rcfund 5240 29.000 6.853 30.000 9,500 6,390 3.167 4.927 1.086 6.979 6.635 58JiO 59,967 CknritAble Aetivitiu Ministries & Mission Alli)cation Presb￿ery Dues TTavelling Expenses Pulpii Supplv Salaries Repairs & Maintenance Council Tax Heat & Light Prinling & Stationery Insurance 32.569 1.196 960 690 3,840 723 3,033 3.948 734 2,223 574 39,965 1,228 960 420 4.015 572 2.912 2.502 497 2.326 532 234 145 CC.Ll Computer miscellaneo￿ 335 50125 56J08 t>onalion lo Si Clemcnt's Isle 750 56J08 A4 ADalysis of Assets Belween F￿ndS 21)23 2022 Held by St Clemettl's IlTrres(rieied for benefit of Clements Current CLsh Assets Inve8lm¢nis 211.329 12.650 129.460 10.260 223,979 139,720 Held by ch￿￿kn of Scoilattd 'fru#¢tts Reslrieted for benefit of Si Clement'8 Consolidaied babric bund Ci)n501idaid Fabric l."und Revenue Capitsl 17.371 16.392 3329 3507 6867 13,703 14.7(10 31,074 31.092 Tot41 Assets 31 Deeember 2023 255.053 170J12 3oo•p• Colkeiiott for Third Party SyriaD Appt*l 310 Minister'4 Stipend All Churchh of Su)Iland congregations contribut¢ lo thc N¥4tlODal sti￿nd Fund which the costs nf all Mini%lcrs's stirKnds and employeL's ci)Dlribuli()ns l(Trr national iftsurance, nsion and h￿Sing and loan fund. Minislers, stipends are ￿ld in acu)rdancc wilh the nalional stipcnd scale. which is relatcd to years of setvice. For lh¢ ycar und¢r review the minimum Stipend w85 £30,135 and the maximum in 5th and sub5equ¢nt ycars Of service w&8 £37,032.