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← Kintore Parish Church Of Scotland

2022-12-31-accounts

The Church of Scotland

Kintore Parish Church Congregation number 331979 Scottish charity number SC001406

Annual Report

for the year ended 31st December 2022

Reference and Administrative Information

Charity Name: Kintore Parish Church Charity Registration Number: SC001406 Congregation Reference Number: 331979 Contact Address: Trustees:

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Principal Office Bearers Minister: Session Clerk: Treasurer: Asst.Treasurer: Independent Examiner: Bankers: Virgin Money Thainstone Inverurie AB51 5WU

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Kintore Parish Church

Scottish charity number SC001406

Trustees’ Annual Report

Structure, governance and management

Governing document

The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).

Recruitment and Appointment of Trustees

The members of the Kirk Session are the sole charity trustees. 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. One retired minister is also a member of the Session.

Organisational Structure

The Kirk Session is chaired by the Minister and met ten times in 2022,

Under the Unitary Constitution certain responsibilities are delegated to the following committees: Finance, Property, Mission, Discipleship, Pastoral Care and Hospitality.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. As a congregation of the Church of Scotland, we exist to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As part of a national Church, we acknowledge our distinctive call and duty to bring the ordinances of religion to the people in our parish. We co-operate with other churches in the area through membership of Inverurie and District Churches Together, and as part of a Presbytery Area Grouping. The congregations in that Grouping changed during the year as part of the Presbytery planning process.

Achievements and Performance

From February onwards Covid controls were relaxed in stages, as allowed by changes in Scottish Government legislation and CofS guidance, for both congregational activities and other premises users. The reduced controls included arrangements for individuals who wished to continue personal mask wearing and/or distancing. After the summer there were further simplifications and by the year end the only remaining Covid control was to avoid a shared cup at communions. Respect for varying personal wishes continued in our premises, for pastoral care visits and by continuing to stream Sunday worship.

The following activities, still suspended in January, resumed during the year:

Choir and music group. In-person Messy Church, Parade services, monthly services in Airlie House, Provost Lawrence Court and Overdon, school chaplaincies.

Activities initiated during the pandemic it was decided should continue included:

Membership Statistics

During the year 1 member was added by profession of faith and 4 by certificate of transference, 10 members died and 2 requested and received a certificate of transference. At the end of the year there were 596 members on the roll.

During the year there were 2 baptisms and 15 funerals linked to Kintore.

Minister’s Report

Let me begin this year’s report on a personal note. 2022 did not begin well for me. Two years of: trying to deliver innovative forms of ministry amid Covid restrictions; planning and managing the impending structural changes to our Congregation and Presbytery brought on by the Church of Scotland’s Radical Action Plan and Presbytery Planning process; the added responsibility of Moderating the Presbytery of Gordon through that process and also its journey towards union into the Presbytery of the North East and Northern Isles, all left me

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Kintore Parish Church

Scottish charity number SC001406

quite depleted emotionally and spiritually.

I am grateful to the Kirk Session and the Presbytery of Gordon who together “created” a category of leave – which they called “special leave” – to enable me to take a 6-week period of sabbatical leave in May – June. During this period my daughter, , and I walked the pilgrimage Way of St James, the Camino de Santiago, across the north of Spain. The therapeutic effects of pilgrimage and just getting away from it all were immense and I returned to Kintore with renewed energy and purpose.

It turned out to be quite the summer of pilgrimage because in July I also led a group of 27 pilgrims, many of whom were Kintore members, to the Passion Play at Oberammergau in Bavaria.

In September completed his familiarisation placement with us. However, the Church of Scotland restructuring process had the unfortunate consequence that, while all Presbytery Plans were under review, no congregations were able to call ministers. Then, as plans came online across the country only a trickle of vacancies emerged. Dozens of new ministers, both recently qualified students and familiarisation candidates lie Tose, were left without the possibility of a call. The Faith Nurture Forum of the Church of Scotland therefore made provision for them to continue in their current posts for up to a further 18months. We are therefore in the fortunate position that Tose is able to stay for us a little longer as an Assistant Minister. While this is to our benefit in the short term, in the long term we continue to pray for Tose and his family as he seeks a call to a church where they can settle.

As we began exploring the journey towards union with the other churches in our area grouping, we started the practice of worshipping together at a single venue whenever there is a fifth Sunday in a month. The first of these joint services was held at Echt in May, followed by Kintore in July and Kemnay in October. The services were all well attended and well received.

Presbytery Mission Plan

The new Presbytery Mission Plan (PMP) was approved by The General Trustees and Faith Nurture Forum in November, meeting the required deadline of end-2022. Key stages in the development and approvals process included:

Committee Reports

Each committee of the Kirk Session met as needed, in most cases virtually, to fulfil their delegated remit. our Hospitality Committee for specific events.

Discipleship (Team lead – vacant)

The objective of our Discipleship Team is to nurture the spiritual formation and development of all our members. Apart from a Sunday Evening Bible Study group which continued to meet during the year and the excellent work done by Messy Church and Sustainable Kintore, there were not many opportunities for group study during 2022. Towards the end of the year, however, some of our elders attended a promotional event for the Alpha Course arranged by the presbytery and discussion is underway to host an Alpha Course sometime in 2023. Other opportunities for growth in discipleship included the pilgrimage to Oberammergau and a worship-leaders

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Kintore Parish Church Scottish charity number SC001406

course, organised by the presbytery and attended by several members of the congregation.

Hospitality (Team Lead – vacant) ( )

The objective of our Hospitality Team is to ensure visitors, newcomers and all who attend our activities experience a welcoming and supportive faith community. The end of lockdowns and easing of Covid regulations meant that we were once again able to offer hospitable opportunities for fellowship after church services on Sundays and at special worship events such as during the Easter and Christmas seasons. We are grateful to all the volunteers who helped to welcome our guests on these special occasions.

As winter approached and it became evident that the cold weather would leave many folks vulnerable to soaring heating energy costs, the Kirk Session investigated the viability of hosting a “warm space” for Kintore in our mid-halls. Volunteers stepped up with great enthusiasm and by the end of the year a warm space was in place twice a week. The project has since morphed into a successful Thursday drop-in centre.

Mission (Team Leads – Cledwyn Hughes, )

Our Mission Team leads responses to practical and spiritual needs in both our local community and elsewhere, joining with God where he is at work in our world and sharing the love of Jesus. As an expression of this we continue to support three main charities – Aberdeenshire North Food Bank , Christian Aid and Toilet Twinning .

Messy Church: During the first part of the year our monthly events progressed from online to in-person with family distancing and no meal, and then returned to our pre-Covid arrangements. Themes and linked activities included:

Attendances fluctuated more than in the past, probably because families differed in their concerns about Covid. Our team of volunteer helpers, aged from 11 to the 70s, and our catering team coped well with the resulting uncertainties. We thank them for their cheerful flexibility.

Growing Together: We completed Year 1 of our “Growing Young” programme in September 2021 and began a 2nd year of work (renamed as “Growing Together”) in October, designed and facilitated by Fuller Youth Institute, as before. We took part in 2 webinars and 1 summit in the programme, which was completed in June 2022. Key goals from the webinars and summit for all the churches in the cohort were to:

Our “vivid description” is a vision of what we want our church to look and feel like to young people and young families within the next 3-5 years. The purpose is to provide us with focus , so that everyone involved has a clear picture of what we are trying to achieve. Our agreed vision is for Kintore Church to becomes a "spiritual well" for young people, where they:

We identified 2 “BHAGs”:

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Kintore Parish Church Scottish charity number SC001406

Christian Aid: Activities during the year included:

Toilet Twinning: Supporters raised 607.45, mainly through the wee jar collections. This enabled twinning with a 4-block facility at a school in Chichanga, Malawi plus 4 individual latrine toilets from Honduras to Zambia and 2 more tippy taps.

Our grand total is now 78 toilets and 8 tippy taps, not counting individuals and families who have personally twinned toilets or taps via the charity’s website. We welcome this continued support that makes a difference in so many communities where lack of sanitation and health education adds to the cycle of disease and poverty.

Aberdeenshire North Food Bank: Our church community continued faithfully to support this work, in both Inverurie and its other four centres. In addition to cash donations from events like out Christmas Garland evening, Kintore Church collected 1046.5kg of goods, mostly via the trolley in our building. During the year, 677 households (987 adults and 513 children) received food parcels from ANFB’s Inverurie Bank. Across all five food banks, the annual totals were 4157 households, feeding 5851 adults and 2356 children.

Knitting for Nkhoma Hospital: Kintore funded shipping to Malawi 9 boxes of items knitted by our members and others in the community - beautifully crafted jumpers and hats, plus some knitted teddies and dolls, for distribution to the youngest patients when discharged from the hospital. Sadly, the Gordon Presbytery shipping arrangements ceased late in the year and we are currently seeking how best to continue using the skills of our volunteer knitters.

Sustainable Kintore (SK - Team Lead )

We have continued to raise awareness and support community actions that address climate change and climate justice issues. We welcomed and to the steering group and give special thanks to who stepped down from her leading role.

Pastoral Care (Team Leads –

)

The team of 6 is supported by 30 Pastoral Visitors. As a minimum they visit selected members, mainly those unable to attend worship regularly, in April and October bringing a letter from our minister with an update about church news and activities. Other PC Team activities during the year included:

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Scottish charity number SC001406

Kintore Parish Church

Property (Team Lead – )

The manse and kirk buildings have been maintained throughout the year. However, several budgeted repairs and improvements were not initiated, due to a combination of overloaded potential contractors and limited volunteer resource to plan and manage larger tasks.

An Energy Efficiency Certificate was obtained for the manse, as required by the General Assembly (GA). Improvements will be needed to achieve Category C rating by end-2025, as instructed d by GA. Two significant works began in Q4 and will continue into 2023:

• Urgent repairs to leaks in SE side of the church roof, with lead replacing tarred felt. Repair and conservation of the church stained-glass windows where the wood frames and/or the leaded glass has deteriorated.

Beyond the Parish

Until 31 December Kintore Church was a congregation in the Presbytery of Gordon . continued as Presbytery Elder and as Moderator pro tem. He was also Convener of the Presbytery Business Committee.

As part of the Church of Scotland Radical Action Plan, from 1 January 2023 the Presbyteries of: Aberdeen & Shetland, Orkney, Moray, Buchan, Gordon and Kincardine & Deeside will unite to become a new Presbytery of the North-East and the Northern Isles. A Presbytery-wide Thanksgiving service for the work and life of Gordon Presbytery took place in Kintore on 4 December, with , Moderator of the General Assembly, as preacher.

As a member of Inverurie and District Churches Together (IDCT), we rejoiced that easing of Covid restrictions enabled us to join with other churches in activities that included:

Financial Review

Total income in the year ended 31 December 2022 was £80,576 versus £81,212 in 2021. The principal sources of income are weekly offerings, standing orders and Gift Aid. Voluntary income was £6,262 lower than 2021 with offerings decreasing by £2400. The rest of the reduction was due to less Gift Aid (12 months claim compared with 16 months in 2021) and no National Giving Day. As of 31 December 2022, Gift Aid received totalled £10,797. This covered the period from July 2021 to June 2022.

Total expenditure in 2022 was £78,400 versus £62,634 in 2021, an increase of £15,766. There was a surplus for the year ended 31 December 2022 of £2,176.

Reserves Policy

Recognising that Path of Renewal was likely to lead to future unidentified expenditures, the Trustees agreed in 2017 that our policy should be to hold reserves of up to 18 months’ expenditure for the next 2 years. The planned review of this policy during 2020 was postponed because of the then unknown financial impacts of the Covid pandemic.

At the year-end there were unrestricted cash funds of £104,607. The Church held £6719 of restricted cash funds provided for the purposes specified in Note 2 and also had access to £25,483 of fabric-related funds specified in the Appendix.

Total reserves held cover around 16 months of expenditure.

Statement of Trustees’ Responsibilities

The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year.

The members of the Kirk Session are responsible 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 statements

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Kintore Parish Church Scottish charity number SC001406

comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Church of Scotland Receipts and Payments Accounts Guidance Notes 2014. 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.

Approved by the Trustees and signed on their behalf,

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Session Clerk

Date: 14 March 2023

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Kintore Parish Church Scottish charity number SC001406

Independent Examiner’s Report to the Trustees of Kintore Parish Church

I report on the accounts of the Trust for the year ended 31st December 2022 which are set out on pages 9 to 14.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the Trust and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning 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 examiner’s statement

In the course of my examination, no matters have come to my attention

  1. which give me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Kintore Parish Church

Scottish charity number SC001406

Receipts and Payments Account for the year ended 31st December 2022

Unrestricted Restricted
Total
Note
Funds
Funds
2022
£
£
£
Receipts
Voluntary income
3
72,294
-
72,294
Income from hall lets
2,709
-
2,709
Bank and deposit interest
-
-
-
Investment income
126
-
126
Other interest
-
-
-

75,129
-
75,129
Life and work
-
-
-
Weddings and funerals
2,792
-
2,792
Other income
2,329
326
2,655

Total receipts
80,250
326
80,576
Payments
4
Cost of generating funds
-
-
-
Charitable activities
77450
-
77,450
Other payments
-
950
950

Total payments
77,450
950
78,400

Excess of Receipts over Payments
for the year before transfers
2,800
(624)
2,176
Transfers (to)/from funds
-
-
-

Excess of Receipts over Payments
for the year
2,800
(624)
2,176
 Total
2021
£
78,556
924
-
421
-

79,901
-
730
581

81,212

-
62,634
-

62,634

18,578
-

18,578

The notes on pages 11 to 13 form an integral part of these accounts.

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Kintore Parish Church

Scottish charity number SC001406

Statement of Balances at 31st December 2022

Unrestricted Restricted
Total
Revenue
Funds
2022
£
£
£
Bank and deposit balances
Opening balance
101,807
7,343
109,150
Surplus/(Deficit) for the year
2,800
(624)
2,176

Closing balance
104,607
6,719
111,326

2022
£
Investments at market value
Church of Scotland Growth Fund
7,290

Investments – Cost at 31st December
758

2022
£
Other assets
Gift Aid Recoverable
4,150


4,150
 Total
2021
£
90,572
18,578

109,150

2021
£
8,154

758

2021
£
4,000

4,000

The accounts were approved by the Kirk Session on 14 March and signed on their behalf by

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Kintore Parish Church

Scottish charity number SC001406

The notes on pages 11-13 form an integral part of these accounts.

Notes to the Accounts for the year ended 31st December 2022

1. Trustee remuneration and related party transactions

During the year 8 trustees received reimbursement of expenses totalling £3,959, this is inclusive of Minister’s expenses and council tax for the manse as per note 4. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

2. Movements in funds

At At
31/12/2021 Receipts Payments Transfers 31/12/2022
£ £ £ £ £
Unrestricted funds
General Fund 101,807

 80,250 (77,450) - 104,607
Restricted Funds
Charitable 2,161 - - - 2,161
Flower Fund 247 - - - 247
Grave Maintenance 3,361 - (630) - 2,731
Price Memorial 807 - (170) - 637
John Burnett Mortification 480 - (31) - 449
Sustainable Kintore 287
 326 (119) - 494
7,343
 326 (950) 6,719

Total Funds
 109,150
 80,576 (78,400) - 111,326

Purpose of Restricted Funds

Charitable Fund – to provide for discretionary charitable work. Flower Fund – to provide flowers for display during services of worship Grave Maintenance – to provide for the maintenance of specified graves Price Memorial – to provide for bibles for new communicants

John Burnett Mortification – to provide money to people who are in necessitous circumstances.

Sustainable Kintore - to provide for activities to address climate change

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Kintore Parish Church

Scottish charity number SC001406

Notes to the Accounts for the year ended 31st December 2022

3. Analysis of Voluntary Income

Unrestricted Restricted
Total
Funds
Funds
2022
£
£
£
Offerings
61,497
-
61,497
Tax recovered on Gift Aid
10,797
-
10,797
National Giving Day
-
-
-

72,294
-
72,294


4. Analysis of payments
Unrestricted Restricted
Total
Funds
Funds
2022
£
£
£
Charitable Activities
Ministries & Mission Contribution
40,074
-
40,074
Presbytery Dues
424
-
424
Minister’s expenses
3,255
-
3,255
Church Administration
7,395
-
7,395
Printing, postage and stationery
203
-
203
Telephone – hall and manse
1,028
-
1,028
Organist
520
-
520
Committees
704
-
704
Website and computer costs
60
-
60
Growing Young
360
-
360
Utilities
5,299
-
5,299
Insurance
2,454
-
2,454
Cleaner and materials
3,314
-
3,314
General expenses
1,556
320
1,876
Fabric Maintenance
4,825
-
4,825
Hall and Manse maintenance
-
-
-
Council tax
5,434
-
5,434
Gravestone maintenance
-
630
630
Centenary
215
-
215
COV19 costs
-
-
-
Bank charges
215
-
215
Messy Church
115
-
115
77,450
950
78,400		 Unrestricted Restricted
Total
Funds
Funds
2022
£
£
£
Offerings
61,497
-
61,497
Tax recovered on Gift Aid
10,797
-
10,797
National Giving Day
-
-
-

72,294
-
72,294


4. Analysis of payments
Unrestricted Restricted
Total
Funds
Funds
2022
£
£
£
Charitable Activities
Ministries & Mission Contribution
40,074
-
40,074
Presbytery Dues
424
-
424
Minister’s expenses
3,255
-
3,255
Church Administration
7,395
-
7,395
Printing, postage and stationery
203
-
203
Telephone – hall and manse
1,028
-
1,028
Organist
520
-
520
Committees
704
-
704
Website and computer costs
60
-
60
Growing Young
360
-
360
Utilities
5,299
-
5,299
Insurance
2,454
-
2,454
Cleaner and materials
3,314
-
3,314
General expenses
1,556
320
1,876
Fabric Maintenance
4,825
-
4,825
Hall and Manse maintenance
-
-
-
Council tax
5,434
-
5,434
Gravestone maintenance
-
630
630
Centenary
215
-
215
COV19 costs
-
-
-
Bank charges
215
-
215
Messy Church
115
-
115
77,450
950
78,400		 Total
2021
£
63,897
12,634
2,025

78,556

Total
2021
£
34,348
952
3,206
6,662
150
1,137
510
708
100
500
3,283
2,357
825
748
1,644
1,336
3,311
-
-
8
-
849
62,634

950
78,400

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Kintore Parish Church

Scottish charity number SC001406

Notes to the Accounts

for the year ended 31st December 2022

5. Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employer’s contributions for national insurance, pension and housing and loan fund. Ministers’ 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 £28,700 and the maximum stipend (in the fifth and subsequent years) £35,269.

6. Collections for Third Parties

6. Collections for Third Parties
2022 2021
£ £
Christian Aid 1,792 1,149
Traidcraft - 200
Toilet Twinning 607 544
Aberdeenshire North Food Bank 150 120
Archie Foundation - 220
Pakistan Disaster fund 130 -
Nkhoma - 180
2,679 3,014
~~____~~

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Kintore Parish Church Scottish charity number SC001406

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

Consolidated Fabric Funds – Capital
Credit balances held at 31st December at cost
Deposit Fund
Growth Fund
Income Fund

Market value of balances at 31st December
Deposit Fund
Growth Fund
Income Fund

Consolidated Fabric Funds - Revenue
Credit balance at 31st December		 2022
£
21,027
-
-
21,027

21,027
-
-
21,027

4,456
 2021
£
21,181
-
-

21,181

21,181
-
-

21,181

4,326

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