The Church of Scotland HUNTLY CAIRNIE GLASS CHURCH OF SCOTLAND OL coi¥05. I STATEMEKf OF ACCOUNTS FOR YEAR ENDED 31 DECEMBER 2022 Congregtion No: 331960 Charity No: SC 001405 Receipts and Payments N.B. Pl¢se rrnd the Guidce Notes
R¢f¢reice Adwiols¢Twth¢ Inform*tknA Sc1405 3319t HUPtJiY AB54 8EB Kirk Sl0th PrlA¢lpl Offlrrtur¢n MinisECr. Sess¥M Cltyk J•depe•de•t Exami•tr MT J P¢any HuKfLY AB54 8AD Dke 161 Mid Stre KErIii AB55 3BL
Trustees, Annual Report Year ended 31 Decen)ber 2022 Structure, Governance and Management Governing Doeument The Church is administered in accordance with the tern]s of the Model Deed of ConStition. Recruitment and AppoiDtmeDt of Truslttg Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by the Presbytery. The Con8re8ational Board is appointed from within the Congregatio and memkrs of the congregation are invited to nominate individuals who are lielieved to have the skills and commilment to contribute to the management affairs of th¢ Church. Boar4 Members are then apinte4 at the Ststrd Annual Meeting and rYe for three years. after which they can seek re-election. Organisational Structure The Kirk Session is respJtLsible for spiritual affairs, and the CongregatiODal Board deals with temporal matters within the church. The minister is the Moderator of the Kirk Session and Chairn]an of the Congregational Board. Both meet five times a year. and more often if required. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Reforn)ed in tradition and Presby*rian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Churcm it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministy. It Cowoperates with other Chutches in various ecumenical LM)dies in Scodand and beyond. There was a gradual return to normality following the two years affected by Covid -19 pandemic. but organised events are now f¢wer. The knitting group rernal busy.
Year ended 31 December 2022 Achievements and Performance In 2022 the joint Remembrance Day Servic¢ was held in Strathgie Dnublade Church. There were 543 CommuDiC8nt members & the end of the year under Thiew. 8 fewer than 2021. There were no weddings but there w&s one baptism during the year. I I funerals were conducted by the minister. Two commutnioD services were held duriJ]g the year. The aementsPut in p18ce for the pandemic prevented the usual communion services from beiD8 held at Alexander Scotts H05pitsI and sheltered housing Complexes. Most merniS are now elderly and increasingly unabl¢ to contribute to the life of the churclL Th¢ congregation contributes to the North Aberdeenshire Food Bank throuthout the year. Financial Review With a large number of retired trple in the con8re8ation on fixed incon]es, the church's finances continue lo be a challenge. Th¢ usual raisiD8 activities such as coffee mornings were not held because of the diffictslties arising from the pandemic. The once a week Trift Shop had to be closed during some of the year for the same reaso Income for the year is therefore lower than many recent years. Res¢rves Poliey At the year end the kirk b¢ld unrestricted c&sh fimds amounting to £57frf).27 of which £2715.01 had been designated Fabric Funds. These are l(thy hel4 attract no interest and exist to pay bills throughoui the year ahead as they fajj due. whilm the same time such sums are inveed &s appropriatr to provide a return for the future andlor renewal of facilities. There w¢re no liabilities. The Stained GI Fund held £16276.60 of restricted fimds.
Trllstees, Annual Report (eont) Year ended 31 December 2022 Statement of Trusttts, Responsibilities The members of the Kirk Session I Con8re8ational Board m[ prepare fllwicial stthments which give sufficient detail to enable an apptt¢iation of the transactions of the Church during the financiak year. The members of the Kirk Session / Congregational Board are responsible for keeping proper accounting records whic14 on requesL must reflect the fancIat ]x)sition of the Church at that time. This must done to ensure that the financial statemenL8 comply with the Charities and Trustee Investhient (Scotland) Act 2C5, the C]wities AccouThts (ScotlaDd) RegulatioDS 2CK)6 &8 amended by the Charities Accounts (Scotland) Regulations 2010 aDd the Regulations Anent ConggationaL Finance approv¢d by the General Assembly of the Church of Scotland in 2016. They are also ressx)nsible for safeguarding the assets of the Chutch and must lake re&wnable steps for the prevention andlor detection of fraud and other itre8uJarities. Approved by the TnLStees and signed on their behalf. D*te.....
Independent Examiner's Report lo the Truytees of Huntty Cairnie GIAYJ Church of Scotland I report on the acLoLmts of the charity for the yr e[ed 31 December 2022 which are set out on pages I Respective responsibilitles of ISteel IlDd exAmhDer The charitys trustees are responsible for the preparation of the accounts in accordan(% with the tern of the Charities and Trustee Investment (Scotland) Aci 2005 and the Charities Accounts (Scotland) Regulations 2006. &s Amended by the Charities Accounts (Scotl8nd) Re8ulatiODS 2010. The chariWs trnstees consider that the audit requiremenl of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of th¢ Act and to slAtc whcther particular matters have come to my attention. Bajis of itidep¢ndemt exxmin¢r'J yt•t¢mtnl An examination is carried oul in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2(X)6. An examination includes a review of th¢ accounting rOrdS kcpt by th¢ clwity and a comparison of the accounts presented with those records. 11 also includes consideration of any unwsual ilems or dI10$ur¢S in the aw)unts, and seeks explanations fivm the In[eeS concerning any such mattets. The proc¢dures underthken do not provide all the evidence would be required in an audil. and consequently I do not expr¢ss an audit opinion on the view given by the accounts. Indeptndent examlner'i 8ltement In th¢ course of my examinatio no mat¢¢r has com¢ to my att¢ntion which gives me reasonable cause to believe that in any marial respect the requirements: to keep accounting records in accordance with Section 44 (Ixa) of the 2005 Act and R¢gulation 4 or th¢ 2(YJ6 Accounts Regulalion4 8nd to pr¢parc COUnts which aord with the accounting rcconls and comply with Regulation 9 of the 2006 Accounts Regulations have noi been met, or lo which, in my opinion. attention should be drawn in order lo enable a proper understanding of th¢ accounts to be reached. Natne Address: DATE
Huntl Cairnie Glass Church of Seotland Recei ts and Pa ments Account Year ended 31 December 2022 Unresiricted Restricted Endowment Funds Funds FuDds Tothl Totsl 2022 2022 2022 2022 2021 Recei Donaiions Not¢ 20925.56 20925.56 32295.66 2).00 3530.00 Legacies Fund RAisin8 Stained Gl&ss D¢posii Bank & Drysit inier InveSent income 4241.(Kl 4241. 89.40 89.40 16.97 so36.2 8036. 7981.64 33203.48 89.40 33292.88 45824.27 Rentsl of pr¢mis¢s Sale of asse Sale of illYestttLCDts Grants 0.00 Receipts from General TnCeS Other Receipts 0.00 0.00 0.00 45824.27 Total Recei 33203.48 89.40 33292.88 ments Costs of geDerxting funds Choritabl¢ a¢tivitie8 GovernaDCe CO5¢3 Other Payments 91.21 91.21 76.30 44317.10 44317.10 45241.69 150. 150.1)0 150.00 Total Pa ¢nts 44558.31 44558.31 45467.99 Excess of Receipts Payments for the year before transfers over -] l J54.83 89.40 -11265.43 356.28 Trydllsfers Excess of Receipts Paym¢nts for th¢ year over -11,354.83 89.40 -11.265.43 356.28
Huntl Cxirnie Glass Cbureh of Scotland StatemeDt of Balances At 31 December 2022 UDr¢s¢rkted Re5¢rKtal Elldowubei¢ Fllthds Funds Funds Totsj Total 2022 2022 21r22 2022 2021 No Bank & De sit Blances Bsnk & dew)srt b8]Re$ 17.115.10 1618720 33302.30 32946.02 Mov¢m¢nl iti yur. Excess of Rcccipts over Payuttts the year -11354.83 89.40 -11265.43 356.28 Bank & deposit bala 576027 16276.60 22,036.87 33.302.30 Investments at rnark¢t value {c051 £179,710) 267289.80 267289.80 307.223.88 Assets Gift Aid Receivable Ligbilitiej Cosl of repair lloi yd billed The accounts were approved by the Kirk Session and COnlon&1 Boatd on101¢1123 Ftsr Jnd nn behalf Df the Kyrk session 2nd concreeIOnl Poard Se10 Ckrk Member of Congreptional BTrard
Hunt Cairnie Glass Church of Scotland Statement of Balances Notes to th¢ AccouDts l. Trustee Remuneration and R¢h¢ed Party TransAclions Ministetrs expenses and Council Tax amounting to £3832.35 are listed in note 4. No trustee or person related to a truslee had any personal interest in any contrxt or Iransaction entered into by the clwity during the year. 2. Movements in Funds AtlJ• At 31 Dee 2022 Retelpts Paynts Tr1[¢1? 2Q22 Unr¢strict¢d funds General Fund 6W7.99 27746.16 31698.89 12859.42 3045.26 2715.01 Desi Fabri¢ FuDd 10117.11 545732 17115.10 33203.48 44558.31 5760.27 Restrieled funds Inve#ors TnN Dew)stt FurMI•• 16187.20 89.40 16276.60 Total funds 33302.30 33292.88 44558.31 22036.87 ses of Desi ted Fun&s Fabric Fund: The Trustees have set aside for the main*oance of the Church pmperty ses of Restricted Fun ** Stained Glass Window Fund: For renewal of the stained gl&ss windows The Guild: The Guild Comprises members who meei as a bTan¢b of the nationa] Church of Scotland Guild raising fiu for their own chatitsble projects. the kirk to which each branch is affiliated. and good causes both locally and iniernatiODally. HUnY Cairnie Gl&ss Guild in common with oth¢r branches throughout Scotland, controls its own finances.
Unrejtricted Rutricted Funds Funds 2022 Endowm¢Thl Tot*1 2022 Totsl 2022 2022 2021 3. An2ty8ig of Donations WFO Scheme(non Gift Aid) Gift Aid DOnlonS T&x Recovered on Gift Aid DOnlOn5 Ordinary Off¢riDgs (0 Plate) Other Offerity. Donthns etc 4267.52 4267.52 4994.74 0.00 0.00 17072.92 I0228.00 32295.66 12990.04 3668.00 20925.56 12990.04 3668.00 20925.56 0.00 4. AD4tysis of P%ymeDts Costs of generating funds Offering envelopes 91.21 91.21 91.21 91.21 76.30 76.30 Charitable activities Ministrie$ & Mi$$ion all0¢10n Presbytery dues Minisier's expenses her costs Fabric repairs & maini¢nanc¢ Council T&x He ond lighi Insurunce 28514.00 391.62 973.05 1685.00 2218.94 2859,30 3466.06 3640.48 28514.00 391.62 973.05 1685.00 2218.94 2859.30 3466.06 3640.48 0.00 0.00 568.65 0.00 0.00 44317.10 27696.00 419.00 1119.68 3880.00 1219.98 2775.08 3905.43 3414.14 0.00 198.00 459.57 0.00 154.81 45241.69 OtTice Expenses 01¥p1anO Tunin8 Advertising New51etter Other expen%s 568.65 44317.10 Governance cojts Acrountanryllndendent EXamin10n 150.00 150.00 150.00 Other p%ymeDtS Purch of Lssets 0.00 0.00 45467.99 44558.31 44558.31
- Minister's Stipend All Church of Scotland congregations contribute to the National StiFa Fund which bears the costs of all ministers, stipends and employerfs contributio$ for Dalionaj iDsuranc£. 'pension and ho18 and loan fund. Ministers, stipends are pftid in accordance with the National stind Scale, which is related io years of service. For the year under review the minimum stipend w&$ £28700 and the maximum stipend (in the fifth and subsequent years of service) £35269 2022 2021
- Collections for Third Parties Christian Aid Aberdeenshire North Foodbank Blythswood Care (Ukraine) Poppy Scotjand 274.05 107.00 283.00 173.00 218.85 391.85 664.05
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2022 2021 CAPITAL ACCOUNT Credit Balances h¢ld at 31 Dccemb¢r at cost 76.919.57 76,919.57 Market Value of Balances at 31 December 136,238.24 121.125.72 REVENUE ACCOUNT Credit Balance at 31 December 30.055.29 31,707.57 Liabilitic