The Church of Scotland Woodside Parish Church Church Street, Woodside Aberdeen AB24 4DQ Report of the Tru5tee5 and Financial Statements for Year Ended 31 December 2021 Woodside Parish Church is part of the Presbytery of Aberdeen and Shetland of the Church of Scotland Congregational number 311897 Registered Charity = Woodside Parish Church of Scotland. Aberdeen. SC001966
Woodside Parish Church of Scotland. Aberdeen. SC(K)1966 Table of Contents Table of Contents....................................................-............... Reference and Administrative Information............-.................................................................. Report of the Trustees........................................................................-...................................... Independent Examinerfs Report................................................................................................ Receipts and Payments Account............................................................. ...............................io Statement of Balances.............................................................. ..................................... -11 Notes to the Financial Statements . .12 Page 2 of 18
Woodside P3ri5h Church of Scouand, Al[deen, SC001966 Reference and Administrative Information Charity Name: Woodside Parish Church of Scotland, Aberdeen Charity Registration Number. SC001966 Congregational Referen Number: 311897 Contact Address Wood5ide P3ri5h Church Church Street Aberdeen AB24 4DQ Trustees Minister: In Vacancy Kirk Session: - these Trustees are assessor elders appointed by Presbytery in January 2021 Congregational Board.. Principal Off ice-bearers .../ Page 3 of 18
Woodside Parish Church of Scotland. Aberdeen, SCCOI966 Principal Office-bearers Session Clerk.. Church Treasurer: Independent Examiner Ki ngswells Aberdeen AB15 8UB Bankers Virgin Money 62 Union Street Aberdeen A810 IWD Pa8e 4 of 18
Wood5ide Parish Church of Scotland. Aberdeen. SC(M)1966 Report of the Trustees Report of the Trustees for the year ended 31 December 2021 The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. Structure, Governance and Management Governing Docurnent The Church is administered in accordance with the terms of the Revised Model Deed of Constitution. Recruitrnent and Appointment of Trustees 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 gift5 and skills. The minister. who is a member of the Kirk Session. is elected by the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become member5 of the Board. Board Members are then appointed at the Annual Stated Meeting and serve for a period of three years after which they must seek re-election at the next Annual Stated Meeting. The church has been in vacancy. ie has no Minister. since the incumbent Minister left in October 2020. Organisational Strurture The Congregational Board is chaired bythe minister and meets five times in a year. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session which meets five times in a year is responsible for spiritual affairs within the Church. It is also chaired by the minister and is also the ruling and governing committee. There is an Executive Committee for urgent and emergency matters. Page 5 of 18
Wod5ide Parish Church of Scotland. Aberdeen. SC(J)1966 Objectives and Activities Objectives and Aims The Church of Scotland is Trinitarian in doctrine, Refomied in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As the national church. it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other churches in various ecumenical bodies in Scotland and beyond. Coronavlrus / COVID-19 Restrirtions COVID-19 restrictions had a significant impact on the operation of the church itself, as well as the church activities and community activities that are carried out. The following narratives must be read in the context of "before C0VID-1. Church Activities Services at Woodside are held every Sunday morning at 11 am, followed by a time of fellowship, and additional services are held to celebrate Christmas and Easter. We hold regular Family Services. Members of the congregation participate in the services by reading scriptures, giving Kid's Talks and doing prayers. Sunday Scene provides Christian teaching and activities for children from Pl to P7, and Deeper, for children 51 to $6, every Sunday morning. We hold monthly services in two Care Homes. Boys Brigade meet every Monday evening and is divided into two sections-Anchor Boy5 for Primary 2 to 3 age group, Juniors for Primary 4 to 6 age group. After School Club for children Pl to P7 meet on a Wednesday. Girl Guides meet on a Friday and are divided into four age group5.' Rainbows for 5- to 7-year-olds, Brownies for 7 to 10 year olds, Guides for 10 to 14 year olds and Rangers for +14 year olds. Church of Scotland Guild for women and rnen meets on Wednesdays in the afternoon and evening on alternative weeks. Indoor Bowling is held on Thursday evenings throughout the winter months and members take part in the Aberdeen Churches Bowling League during the summer months. Bible Study Groups meet in a memberfs house on Mondays. The minister and church members host Take a Moment with Woodside Parish Church. on local radio ISHMUI on Sunday mornings and they also participate in a programme on local radio about local activities including church activities and events. Members attend and participate in Local Gala Days. Community Days and Local Neighbourhood Community Planning and Regeneration Networks. Groups of members ensure Starter Packs are available and distributed to young needy people being allocated their first home. We have a Walking Group. We participate in services of the Donside Christian Partnership. Page 6 of 18
W(N)d5ide Parish Church of kotland. Aberdeen. SCIX)1966 Achievements and Performance We are very glad to have more toddler5 and babies in our church family. More are on the way. We continue with our community outreach and ministries, eg Community SHMU Radio involvement collecting non-perishable food for Instant Neighbour every Sunday in church Our newer Wednesday after school club for all Primary school children is flourishing and developing. We still offer Sunday School for different age groups and we still have a Boys Brigade company and a growing Girl Guides Association. One of our newest groups using our church halls is a Latvian Dancers Group. With our Sunday School classes we went again on a very successful Adventure and building relationships and confidence weekend in Dalguise in Perthshire. We have started the process of refurbishing parts of the church buildin& especially our men's toilets. our large kitchen and our back entrance leading to our halls. In that respect we continue with our church fundraising events. Our church Fair Trade Team received a very special award from Fair Trade Scotland for all their very dedicated hard work and their great cornmitment. Financial Review Income The principal source of income is the WFO Scheme and Gift Aid Donations. Compared with the year 2020. WFO. Gift Aid Donations and Tax Recovered show a decrease of £8,372. Open Plate Offerings show an increase of £29. Total Offerings amounted to £22,871, a decrease of £8,900. Total Receipts amounted to £37,841 a decrease of £8,974 when compared to 2020. Payments Total Payments amounted to £41,235 a decrease of £14,015 when compared to 2020. National Ministry and Mission and Wider Work shows a decrease of £16,626. Balances Bank and Cash in Hand Balance Brought Forward from 2020- £46.689 and Balance Carried Forward to 2022- £43,295. Investments at C05t Brought Forward from 2020 and Carried Forward to 2022- £32.723. Reserves Policy It has been the Trustees, policy to hold reserves of approximately two months expenditure including designated funds. Page 7 of 18
Woodside Parish Church of Scot13nd. Aberdeen, SCLX)1966 Statement of Trustees, Responsibilities The members of the Kirk Se55ion / Congregational Board 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 5e55ion / Congregational Board are responsible for keeping proper accounting records which. on request. must reflect the financial position of the church at that time. Thi5 must be done to ensure that the financial statements comply wtth the Charities and Trustee Investment Iscotland) Act 2005, the Charities Accounts {Scotlandl Regulations 26 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the church and must take reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf 19 JLLL aDJJ Date cssion L Page 8 of 18
Woodside Parish Church of Scotland. Aberdeen, SCCKJ1966 Independent Examinerfs Report Independent Examinerfs Report to the Trustees of Woodside Parish Church I report on the accounts for the year ended 31 December 2021. The accounts are set out on pages 10 to 16 of this report. Respective Responsibilities of Trustees and Exarniner The charitV5 trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation Iolllldl of the 2006 Accounts Regulations does not apply. It is my responsibiltty to examine the accounts as required under sertion 44llllcl of the Act and to state whether particular matters have come to my attention. Basis of the Independent Examinerfs Report My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examin3tion inclijdes a review of the accounting records kept by the charity and a comparison ofthe accounts presented with those records. It also includes onsideration 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 expre55 an audit opinion on the view given by the accounts. Independent Examinerfs Statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with Section 4411}la} of the 2005 Act and Regulation 4 of the 2(MJ6 Accounts Regulations- and b. to prepare accounts which accord with the accounting record5 and to comply with Regulation 9 of the 2Crf)6 Accounts Regulations have not been met- or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 25/07122 q broa uykes viace Kingswe',Is Aberdee A815 8UB Pzge 9 of IS
Woodside Parish Church of Scotland, Aberdeen, SC1966 Receipts and Payments Account Receipts and Payments Account for the year ended 31 December 2021 2011 Totsl 2010 Totsl RECOPTS Oonaiiofis 22.805 22.871 31.771 Lewie5 kt4Vitte51orGonrtin8 Fund5 Bank lrytwert & In¥estinÉmt Income 323 889 os 1.294 1,590 24.694 471 25.165 33.684 Rwtal olPrlse5 eoflftvotmwts Grt5 1.225 1.225 1.735 ReceÈptslromGen#a Trpjst (Xh# Recapts 6.875 4,575 .875 4.575 9.745 1.651 T07ALIIECOPTS 37.369 471 37 46J14 PAYMETITS CostsolGeneratiniFurbds CharitablektiTrril¢ Governr*cOSts 41,135 41.235 55.250 TofAL PAYMVI15 41.135 41.135 55,2SO P66) 11,3951 Page 10 of 18
Woodside Parish Church of kotland. Aberdeen. SCl9GG Statement of Balances Statement of Balances as at 31 Dernber 2021 2•1k loi T• TO 10.23 45.519 ,126 661 .4375 10.709 4J,Z95 .6• (•stprtr• 32,71> 31.121 6.279 4a.SQO 43.SQ• 7291 7Jg1 79,412 The accounts were approved by the Kirk Session and Congregational Board on 19107122. For and on behalf of the Kirk Session and Congregational Board T.easL.ir Page 11 of 18
w051de Parish Church of Scotland. Aberdeen, SC(Q1966 Notes to the Financial Statement5 Notes to the Finanaal Statements for the year ended 31 December 2021 l. Basis of Accountlng These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotlandl Att 2005 and the Charities Accounts (Scotlandl Regulation5 2006 (as amended). 2. Trustee Remuneration and Related Party Transartions During 2021 trustees received reimbursement of expenses incurred totalling £540, including payments to the following.. Pulpit Supply- £540 3. Movcrnents in Funds Atlj 1021 Atjl De¢ zoii AÈtel•ts P•inefvts Tr•Mkrs Fund Fabric Fund Fund Drna Fund Youth E¥cur51on5Fynd Flower Fvnd Guild hjnd oltht Fund 31.897 J,153 4.551 335 37.169 141.0731 28.193 3.153 4.561 335 467 761 9.472 467 599 9,706 11621 234 50.646 J7.6QJ 1.2351 47011 Youth Fdlowship Fund rwardcornrnunlly Fufid Camrnunion Fund Choir Fund Equipm1 lorworthip Fund Siarttt Pxk Group Holid Club Fund Sndk11 Fund Indoor8owliniFund OtyWidtF¥TrilySupm Fund s Fund P4Jildin8WteFationsFund B5 5.640 5A?1 169 293 293 3.253 3,253 141 i.iio 5?0 28 1.437 16,177 i.iio 570 20 1,437 J6.210 1•.767 137 19,fy)3 79.411 37J40 141.2351 76.017 Page 12 of 18
Woodside Parish Church of Scotland, Aberdeen. Sc1966 4. Purposes of Funds Purposes of Unrestrirted Funds Fabric Fund- maintenance of the Church property Flower Fund-funds forthe purchase of flowers for special occasions Reserve Fund-fund to cover any shortfall in Income Guild Fund - funding Education about wider work. fellowship. fund raising for charities Purpose of Re5tritted Funds Appeals- Extraordinary Large Expenses Buildin8 Alteration5 - fund for cost of Building Alterations City Wide- Support Group for families with addiction problems Choir Fund-fund to provide music resources Communion Linen Fund-forthe purchase of communion linen Community Mission-for parish outreach Equipment for Worship-for projection and audio equipment Holiday Club - for school children. craft5, games. and Christian education Indoor Bowling- for fellowship and exercise Starter Pack Group-to provide household goods foryoung homeless people setting up home Sunday School - treats for children in Sunday School Youth Fellowship- game5 and Christian education Purpose of Endowment Funds Benevolent Fund-forthe poor of the Parish Endowment Fund-for Ministries and Mi55ion Kellas Bequest- for Ministrie5 and Mission Murray Bequest- for Ministries and Mission Sunday School- Christian education and activities for children Page 13 of 18
Woodside Parish Church of kotland. Aberdeen, SC(K11966 5. Analysi5 of Donation5 Fufftds 2011 Tot Z021 Tota 2020 2021 WFOkheme& GIftd Donith T• Gill l)Onion5 din{y[WIn Platel oihr 0lfa71n& Donion5 17.250 5.020 483 53 17.250 S.020 483 119 25.106 5.536 454 674 56 21W5 Z2J7A 31,771 6. Anatysls of Payrnents iknrtrt•d ft•strirt•d Fur# Tota 2021 Tota 2021 2020 CostsolGÈnerating Funds Clwltabl• Atthit1•5 'niArie5& Lotumcoms Tf Pulpit &Jpply Pre$boue% c¥¥15t & LitenttC05ts Fabric Reg•rs& Mntonwce Council T& 17.910 17.910 34.536 142 142 1.980 595 1.980 595 2.543 7.363 344 840 2.543 7.363 2,243 2.046 3,433 3.452 3.619 t&Litht 6,150 3.117 6.150 3,137 othu J11d1cV5ts Priniin& Stationwy& Posl Tdephonecosls ndne5 IYor•tions 22 656 394 22 656 187 1.139 1.393 418 394 dJl,135 41235 55,250 kcountanryFees 41.135 41.235 SS.250 Page 14 of 18
Woodside Parish Church of Scotland, Aberdeen. SC(X)1966 7. Charitable Collections Totar 2021 Tola 2020 Ch¥lie House Ch¢ldfL* s Sxiety strÈEi Partors 41 ioi 151 125 418 8. Ministerfs Stipend All Church of Scotland congregations contribute to the national stipend fund which bears the costs of all Ministers, stipends and employerfs contribution for national insurance, pension, and housing & 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 wa5 £28.700 and the maximum stipend lin the fifth and subsequent years of Service) was £35.269. Page 15 of 18
Woodside Parish Church of kotland. Aberdeen, SCC(11966 APPENDIX RJNDS HELD (Y4 BEIIALFOFTHÉ f(WGREGATI(XI YEM EP4DED 31 OECEMBER 2021 BYTHE OIUA(H SCOTLAND GENERAL TRiISTEES Cftdit Balaw ld1t 31 Dpc•mbtr èt Cost 10.923 18.923 Valut 8alanro5 at 31 f*(emEor 21.710 22.073 Crethl Bal•rte5 heldat 31 tkn AEVENUE ACC1• 28.261 Page 16 of 18