The Church of Scotland Glassary, Kilmartin & Ford Parish Church RECEIPTS AND PAYMENTS ACCOUNTS 2022 Congregation No: 191256 Charity No: SC 002121
GLASSARY, KILMARTIN AND FORD PARISH CHURCH Reference and Administrative Information Charity Narne.. Charity Regislraiion No-. Con8rogaiional Refcrence No., 191256 CoDtact Addre55'. The LodBe, Kilmartin, Lochgilphead. Argyll PA318RQ Gl35%3ry, Kilmartin & Ford Parish Church SC002121 Trustees Princip.Il olli£o-viei)fL'rs Interlm Moderator Independent Examlner Banktrs Bank ol Scotland Poltalloch Street Lochgilphead Argyll PA318LW
GLASSARY, KILMARTIN AND FORD PARISH CHURCH Trustees, Annual Report st Year ended 31 December 2022 Structure, Governance and Management Governing Document The Church is administered in 3¢tOfdance with the terms ol the Deed of Constitution (unitary From). Background In August 2015 a meeting ol the Kirk Session and Congregational Board was held to ascertain if we wished to adopt Unitary Congregational status. It Wa5 3£reed to proceed wilh the process ol changing and a Statement was prepared for Church Members outlining the proposed plan ol action culminating in a Church member vote in October 2015. Members voted lor this course ol action to be implemented. This outcome wa5 then ratified by Presbytery ai the end 012015 and our new deed declaring us to be a Unitary Congregation was received from Edinburgh in January 2016. The agreement became lully functional followin8 the Stated Annual Meetin8 in March 2016. Recrultment and Appolntment ol Trustees Tru51ee5 are Elder5 01 the Church. From lime to lime it may be necessary to consiilute a sub-committee for a specific piece ol work or a task. Memberl51 or non-members ol the Church wilh appropriate expertise can be asked to join the trustees group to serve on a sub-committee, usually lor a specific time scale. OrganSsatlonal Structure The Trustees group is made up of Elders from the Kirk session. It can be known as the Tru5tee5 8roup or the Session. It is chciirpd by the Minister or Interim Moderator and meets approximately 51X times a year. Althou8h the meeiin8 are open to all and we actively encourage members to attend there are some matters which would require to be dealt with in private. These being decisions on discipline, admission to membership and appoinimeni ol elders. Oblectlves and Actlvltle5 The Church ol Scotland 1s Trinit3rian in doctrine, reformed in tradition and Presbyterian policy. It exisis io glorify God and to work lor the advèncemont ol Chri5t'5 Kingdom throughoul the world. As a natlDnal Church, it acknowledgps a distinctive call and duty to brlng ordlnances of reli8ion io the people in every pgri5h ol Scoiland through a territorial ministry. It co-operates with other Churches in various ecumenical tyodies in Scotland and beyond.
GLASSARY, KILMARTIN AND FORD PARISH CHURCH Trustees, Annual Report st Year ended 31 December 2022 Achievements and Performance 2022 proved to be a much better year for our church in general, increased social gatherings and increased hall lets largely due to the church being free from COVID restrictions. Our Interim Moderator is Our worship team, retired ministers and readers have continued to take our church services. The last of our church buildings, the church at Kilmicheal Glassary was sold during this financial year for a price of £65,000, minus legal fees and administration costs, giving a net of £62,200.1'11 speak about this in more detail later. We are stilled linked with the Parish of North Knapdale and we often share the same minister for our 2 Sunday services as well as having a number of shares Services in the one church. Due to an ongoing problem with cars, vans and motorhomes parking in the church carpark we now have signage, large boulders and a height restriction barrier to prevent damage
to the monoblocks and drains. Thank5 to Sheena for the donation of the plants either side of this to soften its impact. The use of the AV system has been used extensively for presentations, services, sermons and films. We are still awaiting a decision on when the 5 churches will be able to organise the 2 votes regarding the Mid Argyll Mission Plan. We have continues to run the lunch club on behalf of our generous benefactor. Thanks largely to Linda and Isabelle for organising our extremely successful and popular regular lunch outings. It was decided at the end of this year, with the permission of our benefactor to remove our Lunch Club money to an account out with the church. The reasoning was that the lunch club was set up for the benefit of parishioner's mainly from our 3 original churches. Should the mission plan go ahead this money would become part of a fund for all 5 churches which was not what the benefactor had intended. During the end of this financial year we have also spent some of our legacy monies. The money for our height restriction barrier and our planned stained glass windows. Once we have the windows installed we will decide how to acknowledge our kind donors who left legacy's to the church. If the Mid Argyll mission Plan goes ahead all remaining legacy money, as all these funds are now classed as unrestricted,
will become part of legacy monies to be held for the benefit of all 5 Churches.
GLASSARY, KILMARTIN AND FORD PARISH CHURCH Trustees, Annual Report (cont) Year ended 31" December 2022 Financial Review 2022 showed increased income in comparison to 2021 for hall lets. This was largely due to the lifting of COVID restrictions. Reserves Policy At the end of 2022, a balance of £13,633.70 was held in the General Treasurer's Account. This surplus is being retained to protect against unseen increases in costs or unexpected items of expenditure. Our locally held Fabric Fund has a balance of £208.08. Our centrally held Revenue Fabric Fund has a balance of £1,522.10 and the Consolidated Fabric Fund Capital Account has a balance of £62,207.57.
Gla55ary. KFlmartin Ford Parish Church
Year ended 31 December 2022
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Glassary. Kblmartin Ford Paiish Church Year WKled 31 December 2021 St#itmevt of Balancts It JI December 2022 l Awtsiricitth 2(b2Z RNirnied EThlomtnt 'roiJbl 2022 ?lJ2Z 2022 2021 BAnk nd Deposii Bfjlxthtes Hdnk dnd (ktM)sit knlan¥LS bllwd 5U.675.01 17.584.7? 68.759.73 76.746.8U lovtmril ID I'tar: I.-XLeiS i>l'pa%mLnis f¥X¥iN5 {1.784.951 50.01 3.01 46.??8.Ob 18.487.U71 13unk tyalanLL 07.547.73 14.4¥7.79 Oil • J9.73 Liabilities PftpxymentS 1.(kn8.9? Totxl 67_W7.73 11*.446.7l 6Y.25Y.7J For un tK'hdifofihL kirk and F.iwKial Ikxwd CILrk. I riasurcr
Glas5ary. Kilmartin Ford Parish Church Year ended 31 Oecernbei 2022 i%ltm¢nt lialances Trustee RomuntrRlion Rtlmied Parlv'l ran5artiotts I hl InlLritn MiidL'raiiir rLLLiILd £11 iii Ird%LI LXP-nsLs lor IliL NuJr. I'ruslet RemutherAtion and Relale(I PArtY'l'rxn$arlioTr %1ovcmen15 in Trund4 115 #1 l Receipts I'ran4ftr5 2D22 Jl-Dec-22 Ilnrtstri¢ted fvndq 14.70? 62 4.677.15 ?11.91?.44 11.no fy0.18.3.115 1.6118.8ri 16? ?ll7.571 7.j.6ti7.41) Restrirtcd funils IIXN.54 1.1144.87 6? 7117.57 ()5.4?4.79 2.5J).a I 17.iXJ.7? 1.35? ?4 h7.51)7.73 'n(lowMf ni fiinds 6X.?$1).71 78.97Y.7_3 114.4117.7(
G1355aryt Kilmartin Ford Paiish Church Year ended 31 December 2022 L nre%tricie 'un41% 21122 21122 Analysis of l)onaiions 1..I44.11 4¥.3.1.5 l? i7X.Y 17 571¢.1Tr? Ilnaljsis of Rt¢cipt5 from Charitable A¢titritics 2..lJX.UII 811.7) 3.000.110 RLnl 7()l.h? 4.U51 ?3 6.3.11411.57 3.35? )4 rc%lriclcd ¥ 21122 'und% 21122 2022 2(k22 6. Anlysi5 uf PHymenl4 I'hrit#ble £tiVitI 1 117%.45 4.U7? 10 47.%4 ?.1178.4 5.¥? l.xi 47.¥4 1 ?45.9? ?.914.8() 7.Ull8.5U I>AIpirt% ripdir% and m4iiniLI)anLL XJY.67 .14S.U4 3x7.71 -367.78 IX4.1)4 44X.15 44X.15 •4..166.l)7 other paymeni
Gla55aryi Kilrnartifi Ford Parish Chvrch Year ended 31 Dewnber 2022 6. Nlinister's Stipend All C-hurch L)I-SLINland Congreg1115 i{lri11¢ io ihe Naiional Furnl MhiLh kars. I. LX)sts or all minisiirs sllPind% lind Lrnpli)!irfs ron1r1hi(s for nJii(Mvl insuranLI'. tKtLsion housino and li)an I'iind. lin1%1¢ Tr*. iirl ld in lIh tnal Sti1 sLalL. iihich is rilaied io For the l'ear under revtLYI. Ihe minimum StiTrI was £?8.1]7. and mlm sirrKThJ in 5th aj 5ubscqucnl %"¢yTh. £ 34.577.
Gl455aryi Kilrnartin Ford Parish Church Year ermled 31 Dernber 2022 Funds hekl OD behalf of the C ongreRaiioo bi the Church of koilaod Central'frustees APPENDI_ 2022 2021 C,IPIT,IL IlCCOU%T C'rLdii bdldn¢¢% hLld ai 11 lkxLm'r 11 Lllil lJrkiL vdlui ul. knldnLL% 31 1)LX-LmlxY 9.17U.13 13.981.66 9.17Y.33 L'onboliddiid FdbriL Fund- (i1 chllh 6? ?U7.57 RF.VTr'N'IIfr' AI-C'OI'.niT ('rL'Jii bdlwiil ai 311)LLim¥ c'51)111 l abril Fund- RthiniK ( amiiihail l.ig luryj I-(ITd l.ig1> lutKI l.IinLh C-lub l-lbnd 4Y.6¥ I.LyiiLTh F"ui ?U.931.44 ?U.Xl 7.47 TE1PORtRI .4CCOI NT 12
THE CHURCH OF SCOTLAND . Chccklist for F.xamination of Congrcg4tional Accounts RECEIPTS & PAYMENTS Presbytery: Congregation.. i irf Is the total income less than £250,000? If 'No' then Receipts and Payments cannot be prepared Do tho annual Accounts as presented lo Prc%b)tery fulfil the Regulations for collcgatIOnal Fi General Asscmbly and thc requirements of the Charities Accounts (Scotland) Regyulalions 2006" ance of the y showing details Trustees, Re ort R¢&Tislcrcd name of the corigregalion Congregation'5 Scottish charity i)umber (SC xxxxxx) (also to be shoivn on front cover of accounts) - not the lax refercncc Contact address of tbe congregation N<ime of anyone who has bLei) a charity truslce at any timc froni thc start of the pcriod covcrcd by tlic accounts up lo ilie datc the accounts were approvcd by thc trustees FéS.£f Particulars of Ihe ¢onslilution or govcrniiig docuinenl of the congregation A dcscription of how charity trusiees are rccruiled and appointcd The purposes olthe charity The organisalional structure of the congregation A summary of the main activitics of the congregation and achievements.in Ihe pcriod io. -'A descrtption of thc policy the trustecs have adoptcd to determine the lei'el of reserves lo be held by the conuyrcgralion, iii¢ludin¥: Ilie level of reserves held why they are held the amount aiid purposc of any designated fund, and the likely timing of any cxpcnditure that has been set aside for the futurL Signed and dated by a Irustec on bchalf of all thc trustces
Recei ts and Pavments Account Reccipts NIA Donations (including Gift Aid tax recovered) Lcgacics Grants elp1S from fndrlSing a¢tiviti¢s Gross receipls frorn trading (unlikely for a Church) Receipls from inv¢slmenls other than land & buildings Rcnt from land and buildings Re¢eipts from General Tn1¢¢$ Pro¢¢eds from salc of fixed ass¢ts io. Proceeds from sal¢ olinvcslments Split of rcccipls between diftcreni categories of funds 12. ComparalivL" figurcs lor pr¢vious year Pai'mcnts PayinLnts for fundraising activities Gross trading paymcnls Invcslment managem¢nt costs Payin¢nts relatitTrg directly to charitable acliviiies, detailing nlerial items Granls and donations relaling dirccily to chariiablc aciiTrilies Goveman¥e COS15 re11K ting lo: IndepLiidcnl examination Leg81 costs associated with constitulional maltcrs or Icgal adi'ic¢ Purchase of fixed assets l)urchasc of iiiveslments Split of payments bclwcen d&fferenl caiegories of funds io. Comparative fiLwres for prci'ious year
Statement of Balances NIA Cash and bank balances at fflid of peri4xI (in¢ludinbi atnoun15 held wilh Investors TNst Deposit lryund) RcLoncilialion with balances at beginning of period Summary of inv¢%tmenls ai market valualion (includingy amounls held u'ith Investors Trusi Growth and Income funds) Suminary ofoiher significanl assels at valuation (if available) or cost {NB iiiust bc al vlIU1t10n where valualion is less than cost} Total esliinate ofsignificant liabilities at period end Signed and dated by a trust¢e on behalf of all th¢ trusiees Notes to th¢ A¢counts NaiurL and purpose of the different fimds held by the congregaiion. includinby any rc%¢riclions on thcir usc Amounl of remuncration paid to a charity Irustce or pcrson connectLYI to a charity trustec or a statement that no such remunerdlion was paid (excludin&T minisler's stipend bul including Voluntary Addiiional Paymcnl where appropriate) Total amount of expense5, if any, paid to Charity truslees and the numk.r of charity InJsl¢es receiving exnSeS (includingw minister's trnvel, Council 'I'ax. clc). Or a statement that no such expenses were paid. A note detailing the arrdngemeths for minister's slipend Details of any other separately regislcred charities, trusts eic which are uiider tl)c conlrol of some or all of the congregation's charity trustLL¥ Atiy further infornialion required to reasonably a5SiSt the reader lo undcrstand the staternent of accounts Inde endent Examiner's Re ort L. Indcpendeni Examiner's Report should not be dated before the dale the Tn]stees approved ihe Accounts Full name and address of Independent Examiner should be given . Independent Examiner's Report should be signed by an individual and not by a firni ofAccountanls
Also confirm that thc followin ures a ree M'ith each other: Y¢s Exi¢s5 of Re¢eipis and Payincnts pcr thc Receipts and Paymcnts Accounl. AND ExLesS of Receipis and Pa)rynents per ihc Siaiement of Balanccs. Toial Bank and Deposit Balanccs pcr the Stalemenl ofBalanccs. ANI) Toial Funds per the Moycmcnts in Funds Not¢. l oittl Receipts per the Receipts and Paymenis Account. ANI) Tulal Receipts per the MoN'cmcnts in FunLts Noie. Total Pa)Inenls per thc Receipts and Payments Account. AND "l otal I'a)Inents per the Movcmcnts in funds Ne. Total Donations per the Relp1 and P8ym¢nl Account. ANI) Total Donations per the Analysis of Donations Noie. I K(9 9**fi irfdvl
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