Cawdor Parish Church (Church of Scotland) RECEIPTS AND PAYMENTS ACCOUNTS Year endad 31 Docomber 2022 Congregation No: 372135 Charity No: SC00I695
Cawdor Parish Church (Church of Scotland) Reference and Administrdtive Information Charity Name.. Charity Registration Number. Congregation Reference No.. Contact Address.. Cawdor Parish Church (Church of Scotland) SC001695 372135 Trustees Bankers Bank of Scotland High Street Naim IV12 48S
Cawdof Parish U)urth (Churth of SthdaTrdl Trustees. Annual Report Year ended 31 DKember 2022 structure, Governance and Management Goveming Documgnt T Church is administered in aGts)rdance with tmns of tho QLj Omia Conslitution R0¢rullmonl and Appolntmwrt of Trusteos The Minister and the mmbers of the 'Tk Session are the charity truslees. Th8 "rk Session m8mb8rs are th8 elders of the Church Énd are chosen from thos8 frMberS of Church are considered lo have the appropriate gifts and skills. The Minister is elecaed by ecmgregats'C and ind[ted by Prèsbytery. Organlsallonal Struclurn The Kirk Sassion thich ffffjgls, on averagg, tims a yew 1$ modwth by lh6 Minister 15 rosponsible for 8pirilual and temporal affairs wthin Ihe Chwth. ObJ•GtIvo8 and A¢tlvltl Thg Churth of Scotland is Trinitarian in doclrine. RefOftr in tradition and Presbyterian in polity. It exists to glorify Gc and lo work for ihe advarMent of Christ's Jdorn thrtwhout the wtjrld. As a national Church, it acknowl8does a distinctive call and duty to bring the ordinancgs of religion lo Ihe paople in evwy parish of Scotland through a torritmal ministy. ft o>op8rat88 ¥th ovw chw¢ in various ewnonlcal bodios in Swlland and beyond. The congr6g8tion of C&¥d¢N continues lo wtness lo th8 gospel of Chftst Ihroughout the parish. Ihrwph weekly 88rvice$ ol worship in thè parish churth aThJ special, fastival servic88 at other tsm$. It provid&s opportunity for léaming followahip. wKouragemgnt of lh8 christie Ethjcatth of childrgn and 8 programme of fAJngregalion81 èvents. Our Church gUPFK)rts the rrk of the wort(Awde tlmjrch by yupportirwJ two Lws in Dr Graham'$ Homes, Kalimwng, IrKlia. This th 1$ ¢trdinated by• and the annual donations providgd by momber8 of both C&wJor & Croy & Dalcross Churches go to meeting thoir educational arKI living expens. The Mini81or and elders yovide past1 e4re to mgmbw8 of the oJngr&aation and wid8r o)mmunity. Mgmbers of the e4JrwJregaIi also eroago in c&nmunty wyk pastoral ¢Aro. Achlov•m•nts and P•rfornwi The General Assembly instructed eath Presbytery YthIn th8 Church of Scotland to l¢xd( al th8ir Prg$byiery plon and lo revaluate rt. Within the Presbytgry of Invemgss the plan for thg next five ygars was suspended and a new Pfasbytery planning cc4nmittee was forn1. This committee a year lo look at eh parish Ihrouohoul the Presbytery, and lo come up with a workirvJ plan f the futuro. Thèy told to cut the numt*r of ministers lo seNe wthin the Presbytery of 5nv¢m8ss. aTrJ to enable to undertake this. some churthes will hav8 lo Unite, dosg and share a minister. For many serving ministers today the plan means IcKJking after more charges, undertaking extra and ty.ng lo mov& ¢>)rKJreg81ions forw8rd wth thanga. Not an easy tosk.
Cawdor Parfsh Church lthurch of Scotlandl The plan for Church linked with Croy Dalcross Churth was a¢¢epted by Pfesbytery along with the whole Presbytery plan. It was deu"d8d that Cawdor and Croy Church should Unite and Croy Church will become Ihe worshippino centre. It was agreed by th8 committee that Cwlor Churd) will sold and along with Croy Churth hall. After the GTS reviewed the plan it Was their teliof that C8wdor Church should become a Mission wrtre, and th& Mcmjnd wwld be best lo be sold instead. This move is in the planning and wll be rgviews in 2023. The PresbW8ry Planning commrtiee also decided that Cawdor and Croy Churches will unite W7th Daviot and Tomatin c(wrg3ations. The Surhjay s8rvic6s will take place * Tomatin at Croy. Over the last numtrer of months, the ftxjr CaregatIonS have been coming together under th8 Ministers loving guidance in fèllowship and worship. He has been brir¥JirvJ the sionS together wsth maotings, lo plan the basis of Union. There will be one sgssion. at the momert there are ftyjr. While many in Cawdor congregation do not w the wsilivity of this plan, arKI find rt hard to b&k. there are those accept there will be ¢hange. and the future wll be dtfferent. It is an emotional drff1oJ tirrva for the congregation to accept Ihoir church building wll be closing. The W is the congwation wll worship 81 Croy. Ihis may not be the ca88 fof various reas. C8wdor and Croy have alréady fomied a bond Ic>aether in a linkage, today we 8r8 movirg into a Union, lch will take lime for som8 lo accept. The hope through F¥8yers is that Cawdor Church wll become a mission lIdIng usod thrirvJ th8 remain a of Christ's light. Flnanclal R•vl6w 2022 ha5 bèen yel another financially thallervJiro year for Caw(hy Church. Ow general offering$ were up to jU8t over £14002 from £13595 the kyevious year, wilh the gift aid recoverèd remaining wsl under £3000. This remains bèlow the wo-pandemK figu of £19585. We were very 9r8teful for the £SWJ donatson r8c8iv8d from th8 Nini Slowart TrusL Our oulgoings from general fund vKra up just ovar £3rJxi. This wa8 partly du& lo increased rnileag8 expen883 bul also from Ihg replacement b8n¢h in thg churthyard. dgaicated lo and 8 donation from the general funds to Disasters Emergenciès Committge for the peoplo ol Ukfaine. Our fabric costs this year werg 8180 rai8ed, larlY due lo th8 repair work r&]uired lo bring the Church's 8lectrical Systems up lo agreed safely standards which cosl ¢)vér £5CW. AS in previous years we have been able lo laim of our fabric costs back from our Consolidaled F8bric Fund and this year we rljeSt9d £9483 from the Goneral Tnjsteès as comparad with £3C(Q in 2021. In lot81 we havg had 8 £6196 deficit for 2022. For t 3rd year we havg Undertak rK> finlraising o¥ents the conwggation has gen8rou81y glven ovar £2CQO lo charities IndLKlirYJ Dr Grahams Homes, Blyth&¥c#>J C8re and Erskinè Hospital. At the ¢nd of the year our General Fund8 Stand at £9972 comp8r8d to £14245 at the end of 2021. During the year we have exhausted the small flower fund h8ld in cash. Flowers are now Ing fund6d from the general funds. We must lftk her hard work aTrJ Skbll in keepirvJ ChCh 8eason8lly decor81ed The Alec Ross en()JvMenl furvj ha$ now been mrged wth th• Fthic fund. Our total funds at the end of 2022 are £842C6 ¥&ith £02 ot tha of 21Y21. Re•eN•8 Pollcy It is the Trustees, policy to tId reserve8 of at least 6 rrrf)nths eypenditure. At thè end of the year the Church held unrestricted and dgsignated funds of £842C6 of £74233 are designated for specific purposes as detailed in note 4. This le8V8s £9972 urKeslricaed. This level rgpresenls approximately 3 mnths 8xpendituro.
CawdorPartsh Churth Ichurth of s¢and? Statement of TA10¢. Responsibili•8 The members of the lQfk Session must prepare financial st8tomwrts vknith give suffiryenl detsil to enabl* an appreci81ion of the transactions of the Churth during the financial y. The m8mbers of thg Kirk Ses5icfi arg respmsible ffx keepirrfJ proper ac41nt1ng record5 vknich. on request. must reflect the financial position of t Churth al Ihat lime. This must b& done to ensure the financi81 stalements comply with the Charities and Trustee Investment Iscouandl Acl 2CKJ5. the Charities AcClnIS {Seollandl Regulations 2Cth and the Regulations Anent Cororegalional Finan approved by th8 General Assembly of the Churth of ScotlarvJ in 2010. They are 81so responsible for safeguardiro the assets of the Churth aTrJ fist tak8 reascTrble steps for tho preventton andlor deteciion crf fraLKJ aThl other irregularit. Approved by ffte Tru31ee8 signe(l on Ih8ir beha. Slgnalurn. Prlnt na Tru•t••
Cawdor Parish Church {Church of Scotland) Independent Examinerfs Report to the Trustees of Cawdor Parish Church (Church of Scotland) I report on the accounts of the chaiity for the year ended 31st December 2022 which are set out on pages 7 to 13. Respective rnspon$lbllitl•s of trustees and Oxaminor The charrty's trustees are reSponsie for the preparation of the accounts in accordance wilh the terrns of the Charities and Trustee Investment (Scotland) Act 2005 and the Charit5 Accounts (Scotland) Regutab'ons 2006. The charity trustees consider that the audii requirement of Regulation 10{1) Id) of the Accounls Regulations does not apply. It is my responsibilty to examine the accounts as required under section 44(1) (c) of the Ad and to state whether particular matters have come to my attention. Ba$18 of Independent examlnetrs slatement An examination is caffled out in accordance Vlith RegulatK)n 11 of the CharlS Accounts (Scotland) Regulations 2006. An examinalion indudes 8 review of the arUntIng Tecord8 kept by the charity and a comparison of the CoUnts presented with those records. It also indudes consideration of any unusu81 ttems or disdosures in the accounts, and seeks explanations from the trustees conceming any suth matters. The procedures undertaken do not provide all the evidence which would be required in an 8udrt, and consequently I do not express an audit opinion on the view given by the accounts. Ind•pendent examlnerfs $tatem•nt In the course of my examlnation, no matter has come to my attention which glves me reasonable cause to belleve that in any material respect the requirements.. to keep accounting records in accordance with Sedion 44 11)(a) of the 2005 Act and Regulalion 4 of the 2006 ACuntS Regulations. and to prepare accounts which accord Yth the aw)unting reco1$ and comply with Regulation 9 of the 2006 Accounts Regulations have rK)I been met, or to which, in my opinion, attention should be dmn in order to enab a proper understanding of the aUnts lo be reached.
Cawdor Parfsh Churth (Urch of Scotland)- SCth)1695 Recelpts and Payments Account Year ended 3tst December 2022 Fvnds Funds Fuftds 2022 2021 18.235 18235 16.818 Bank and dart intere Investment inc4)mo 8equeas Presbytery gyant apl & Thrivt grnnl Nlnl Isabel Stvwart Trusl Covid JRS gfarrt 10 1,937 1.932 soo 10 25.371 29.050 Roclpts frtsm General In•8S 3,042 Tolal R•rnlpt• 25263 10 34,855 32.092 Pym•nts Cost of gener#tlw lur Charltat49 •a1vit$ 77 30,181 2.031 41,051 Totsl P>mMnts 2.031 41.051 Exc•ss of Re10$ over Paymerts & (Paymenls ovèr R•(ltlg1 tor year 4,273 ,021
Caw(lor Parfstt Church {Church of S¢oOand)- SC001695 Statement of Balanc¢$ AJ of 31st December 2022 Total 2021 Funds Funds Funds Fund9 2022 Bank & D•po$ll Bal•D 88nk & Dewsit Balances lowrd 14245 18.087 ZJ1 39,098 37.262 Movemert In year &xc855 of receipts ov•r payrrnrts & Ip8yfflen15 over r8ceiKtsI (42n) P.021) 18,1981 Transfe eanx S oor311 8ags foThMrd 9,972 16.047 231 0,8S1 32.902 39,1)98 to 40,474 51,3D¢ 51.304 Total ol •bov• 21.877 231 11,651 84.2Cé kbJ,402 'MAthot value of In¥eth)onts 10 10.800 2,487 78.080 88,153 Glft kn Tax R8e•lvsblo for 2022 (Inc GASDSI 2.è73 Ll•bllltl•s Mlnislerial irnvel lOWr HMRC Q3 payment 130 130 130 120 The a¢counls*we apwOV by lh• rk ses¥1 For on h#Hor th• s•Sn
Cawdor Prtsh Chrth Ichtwth ofScottsndl.SCtIM695 Cawdor Parish Church (ChUh of 8collandl- SC001695 Notes to the accounts iJon 2022 311t2022 Gthn•rAlknd 14.2 14 29.$3B 295 5972 Fabrlt FLkid Ad•pt& Th 10 55.070 7.281 8,181 10 lkn• TrL¥t 2J1 231 231 &*oreeqLW Fr•Mrol 311 341 Totsl 41
owdor Parh (Churth of Scollandl.SCIX>1695 FI Fwd FIrr (¥wveeqLWt Fwr ol TrpAI Tatsl Fw Fw•l¥ WFO •(hm• IrwtGYt 2.220 7,7C IForY•v2021) ¢p•Thpl•ts offerhigb 2,973 4.7> e1 29) Furr•bll Spldd FLI14rYI 16 235 17,945 170 17.WS 170 16.439 1.278 2,740 9,19 1,849 Ht&l 1.178 1.878 2.145 971 2.191 2,W25 1,650 218 971 41.051
Pavith Churth Ichurtth ofScoilandl.SC(W95 • Crlxlhxth fr)rlNwd Pwll•s 755 J35 Cof5 T¢i•l Totsl 2021 3.418 7281 55.070 7.281 56,019 .181 Flmr Fw R••trW•d FwKI• mxphern Grm T1 731 rJ1 231 231 231 Gnqcr Beque•t Fr•6er ol BraCkJ0Trt 9.883 1.039 1,0 311 341 B•w•i Tolll
c80r Perish thurth lthurth of5codaTrJl.SO169S 2021 25,4r2 47.185 517T 12,080 18.445 FAbr F{x1)D Cols &t0Grthh FLmdl Genwd FLTh11478 Is.2 15, L
Cawdor Parish Church (Church of Scotlandl APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2022 2021 CAPITAL ACCOUNT Consolidated Fabric Fund at cost Manse Endowment Fund at cost 48.802 20,897 48,802 20,897 69,699 69,699 Market Value of Balances at 31 December 110,309 120,332 REVENUE ACCOUNT In Consolidated Fabfic Fund Captsi Divid8nd Revenue Interest 2.061 190 2.251 1,405 43 1,449 Manse Endowment Fund CaFYtal Dwidend Revenue Interest 716 23 739 781 Totsl Incom• 2.991 2,233 Ex Revenue released to Fabric FurKI by General Trustees 9.484 3,042 Revenue transferred to General Fund by Gèneral Trustees Admin costs 13 Revised admin costs and dbvidend overpayments 591 Total Expendltur• 10,088 3,042 Excess of Income over expndknrn & {expondknre over Income) 17,097) (809) Revenue Balance at 1st January 47,808 48,617 Revenuè Balance at 31 C)ecernber 40,711 47,808 13
CAWDOR PARISH CHURCH GENERAL FUND BUDGET BUDGET 2023 ACTUAL 2022 INCOAIE Off8rfng3 WFO Scheff* (non Grfl Aid) Gift Aid Donations Tax on Grft Aid Donations Ordinary Off8rings IOp8n platel Other OfferirKJs, Donations. Gfft Days etc 2,220 7,052 2,973 4,730 20.573 21,966 Other Ordlnary G•neral Income Regular Fund Raising Evont$ Weddings & Funerals Investments & Deposits Special Fundraising 750 1.932 2.750 Total Ordlnary G•neral Incom• 23,323 24,548 EXPENDITURE Natlonal Mlnl8try and MIMlon & Wld•r Wo Giving lo grow Loss.. Endowment Incune & Glebg Rent Presbytery Dues 12,5 11.6551 270 11,115 17.SLM) {1,C61} 161 16,6C Local Stafflng Co•1• Ministerfs Eypenses Pulpit SupplylLocum Costs Other Salaries, National InswanL¥ & Pensiry 2,740 5.7LKI Bulldlng Co•ts Healing & Lighting Insur8nca" Manso Councll Tax 7iXI 1.70) 1,582 4,172 other Local Costs Telephone, PrintirvJ. Stalion6Yy, plopY1rYJ et Other expen888 970 2.570 Total Ordlnary Genoral Exp•ndltw• 23,515 28,782 GENERAL FUND SURPLUS I IDEFICIT) FOR THE YEAR 1192) {4.2341 ' Paid from designated funds