The Church of Scotland
HUNTLY CAIRNIE GLASS CHURCH OF SCOTLAND
OL coi¥05. I
STATEMEKf OF ACCOUNTS
FOR YEAR ENDED 31 DECEMBER 2022
Congreg*tion No: 331960
Charity No: SC 001405
Receipts and Payments
N.B. Pl¢*se rrnd the Guid￿ce Notes

R¢f¢reice Adwiols¢Twth¢ Inform*tknA
Sc￿1405
3319t
HUPtJiY
AB54 8EB
Kirk S￿l0th
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 ConSti￿tion.
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 ap￿inte4 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 Strath￿gie Dnu￿blade 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 a￿ementsPut in p18ce for
the pandemic prevented the usual communion services from beiD8 held at Alexander Scotts
H05pitsI and sheltered housing Complexes. Most merni￿S 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 inve￿ed &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 f￿ancIat ]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 2C￿5, the C]wities AccouThts (ScotlaDd) RegulatioDS 2CK)6 &8 amended
by the Charities Accounts (Scotland) Regulations 2010 aDd the Regulations Anent Cong￿gationaL
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 y￿r e[￿ed 31 December 2022 which are set out on pages I
Respective responsibilitles of I￿Steel 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 r￿OrdS kcpt by th¢ clwity and a
comparison of the accounts presented with those records. 11 also includes consideration of any unwsual
ilems or dI￿10$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 8l*tement
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 ma*rial 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 a￿ord 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
InveS￿ent 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 Tn￿CeS
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 B*lances
Bsnk & dew)srt b8]R￿e$
17.115.10
1618720
33302.30
32946.02
Mov¢m¢nl iti yur.
Excess of Rcccipts over Payu*ttts 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 COn￿lon&1 Boatd on101¢1123
Ftsr Jnd nn behalf Df the Kyrk session 2nd concree￿IOn￿l Poard
Se￿10￿ 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
Payn￿ts
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. HUn￿Y 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 DOn￿lonS
T&x Recovered on Gift Aid DOn￿lOn5
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 EXamin￿10n
150.00
150.00
150.00
Other p%ymeDtS
Purch￿ of Lssets
0.00
0.00
45467.99
44558.31
44558.31

5. 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 ho￿1￿8 and loan
fund. Ministers, stipends are pftid in accordance with the National sti￿nd 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
6. 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