MURE RELIEF PARISH, IRVINE
CHURCH OF SCOTLAND
CONGREGATIONAL ACCOUNTS
FOR YEAR ENDED 31ST DECEMBER 2022 (Receipts & Payments)
Congregation No: 110645
Charity No: SC002299
Reference and AdmiDithtive In(orntiOn Chanty Name: Page I S(XX)2299 CongTegation Ref¢rellc¢ No: Contact Addr. I l(KTr4i Trnsttts Prinupal Office-bearers Sew"oTr Cletk.. Session Clerk. Church Tr¢a5uru." Independent Examiner Bankers 69 High Strett KA12 OAL
Trustees. Annu8R Report Year ended 31 December 2022 Page 2 Strncture, Governante Management Governing Doeurnent Folloming the union of our 2 churches, Irvine Mwe ard Relief B(x]rt Partsb 13th May 2021. we follow the UnttaTian model. This means rather than haVg a Congrcgational Board and a Kirk Sessioo we cY hav¢ the latter. RecnEÉtment and Appointm of Trustees Membcrs of the KI sessi (aThl previousty th¢ C(wcgationaI B(Mrd) are the Cbarity Trustees. The Kirk Session mcmkn ate the clikT5 of thc Clllwcb and aff rkn frixn th( of tt Church itho ate idcrcd to have the appropriate spiritual ard skills. Currentlv we are a vacant cbarge ard so our Jnterxm Orgxnisationai Structure The KI Session is responsibk for both the Spiriti aod tnal (i.e Finartt, pro.. Health and Saf¢ty and events) affairs Thrythin the Church a1 is Merated b%. 4wr IDtenm Miykrator, meetsng approximatelv 7 times a year. The sessi has several committees to l(x)k at thcsc different asEe¢ts of il's reswibth'ties. As our Church is currentl! vacant,. our worship is led b). a TnTiety of Lth a1 Cburcb of Scotland Readers. Pl8ra1 care is provided by our Interim M(thrdtor. Objectives and Activilies The Church of Scotland is TTin1t in it.s ¢k¢trADe. R¢fornl in tradrtion a] PTesbJt¢riaD in its governnt. It exists to glorih. G(xl and to work for tbe advan of chri"S Kingdom throut the Trorld. As a national Church Thrythin Scodal it acktK)Th'l¢dgL% a distinctive call atKI Ihrt5' ts) bnng the ordllwices of re'Oll to the people in every part of ScodaThl througb a trrrttonal pansh ministy. It C0][ other Churches in
Page 2 {cont) Servlces and Worship- Public worship is held emtry Sunday at 11.15am in the West Road santtuary. The Sunday School meets at the same time. Messy Churth is now being run twi a month between September and April to encourage young families to worship. It is well attended. In December 2022, a joint Messy Church was held and was hugely successful bringing many non-church farnilies into the building. We offer live worship as well as the opportunity to view our services via the Church Facebook page or on YouTube. We also offer a weekly reflettion online as well as regular prayer meetings. On a weekly basis we offer a social group called the Friendly Hour where people can enjov fellowship together. The meetings alternate een our hèlls in West Road and the Mission Centre in Bourtreehill. Also tying into these meetings, we are offering'warni spates" for those who are strugglin8 finanoally. We continue to hold our Christingle Service on Christmas Eve and this year held a family service on Christmas Morning and two dedicèted services for the bereaved. Our Objertives are to explore opportunities as a congregation to fijrther the Christian Faith and to achieve an impart in our community in a practical way. Our Kirk Session continues to look at ways of carrying outreach and mission within the local cornrnunity. AthievemeTrts and Perfom)ance-The Churth supports the local Foodbank on a regular basis as well a special food collection at our Harvest seThice. In response to the Ukraine crisis Church members collected many donations of clothes. baby items, toiletries and first aid items that were sent to help those affected by the war. The surn of £565 was also raised for the Ukraine appeal and a further £1165 for various charities at events throughout 2022. Furthermore in Drnber 2021 the Congregation donated approximately l(Kl gifts to the charity Children tst to distribute to families in need. We hève a Mission Pioneer worker who is based in the Mission Centre in Bourtreehill. The Pioneer worker holds community events to introduce local people to the church and faith. Events include drop in weekly tea and toast events. walkabouts and Praise nights. In addition to this we have reiVed many donations of clothes for those in need. We were also able to offer assistsn with school bags and sthool unifonns to local famili& Youth organisation5 and non- Church organisations use the Church halls in both locations on è regular basis during the week. These include Scouts, Cubs and Beavers, Rainbows and Brownies and the Boys Brigade and also Irvine Community Choir, Irvine Flower Club. the Dave Anderson Big Band and Alcoholics Anonymous who all have all used the halls for many years. The charity Children 1st have used the hall at the Mission centre to hold events for families in the IcKal community.
Trustee< Annual Report (cont) Page 3 Year ended 31 December 2022 Fabric Review Ongoing repairs were carried during the year at buildings at West Road and Bourtreehill. West Road- Sawyers Hall- various lighting repairs. replaced fluorescent light unit which failed and caused a power outsge, deared gutters. ATrn no work done. just thecks on security and one door repair. Manse: maintsining reoular thecks while it is vacant. Building rewred to current stsndards and certificates issued, several double glazed v&ndOW repairs (Dmpleted. Churth." various plumbing and lighting repairs and lamps replaced. Frozen/ burst pipe in vestry toilet replaced. Other: annual servicing of all gas appliances and fire extFnEuishers carried out. Portable Appliance Testing Garried out. Ongoing oround maintenance. Fabric Review for Relief Mission Bullding: we continue to have problems with 2 flat roofs at the buildine with more repairs being (arried out. The door at the vestry side of the building was repaired along with 2 internal fire doors. A new cooker was installed in the kitchen and a new cupboard was purchased whith fitted into the Spa left by the removal of the old gas cooker. A new kettle was bought for the kitthen. Sep4iang of the gas boilers was carried out along with testing of the 4 fire extinguishers. PortableAOiance Testing was also carried out. At the end of the year we had a major radiator leak in the vestry and as a result we have had to order a new radiator and replace the darnaged carpet. We will daim for the items through the Churth of Scotland insurance policy at the beginning of 2023. Financial Review The accounts for 2022 show a record of all transactions for Mure Relief Parish from 1st January 2022 until 31st Decembef 2022. The Relief Bourtreehill Bank of Scotland account was dosed during 2022 with balances transferred to the Royal 8ank of Scotland accounL The Churth had another extremely difficult year due to the ongoing Covid Health criS. The support of members was yet again èmazing. Members made use of the Gift Aid Stheme and continued with WFO and stsnding order. Encouragingly all Ministries & Mission allocations for the year were met. After an appeal re8ardin8 our Ministries and Mission allocation due to a reduction in givires following the Union, a refund was received which benefited Churth funds by over £13K. In addition, repairs to the Manse and Church buildings were completed. Overall. the Union finances are satisfattory with significant funds being held for property use. The fomiation of the Union unfortunately continues to show a steady reduction in offerings. perhaps due to the growing cost of living crisi& We tontinue to benefit from Gift Aid claimed from HMRC. Existing Investments were expertly supported by RathkKJnes Investment Management (Cumming Legacy), however due to dramatic increases in fees proposed the funds are in the process {early 20231 of being reinvested in the Church of Scotland Deposit Fund in Edinburgh. Overall the Session regard this decision to be both financially prudent and in keeping with the wishes of the Legacy. Annual Management Fees of £480 for 2022.1remained the same as 20211 and is reflerted in the Investment Income figure. Bank funds are reviewed due to the financial climate, while substantial risk is reduced by the deasion Liken to dose down the Rathbones investment, who themselves suggested it was in the best interests of the Church.
Hnanaal Review (cont) The Entertainment Committee have arranged social events vthich have raised funds for the Church such as the Dave Anderson Big Band evening and Bruce Davis concert for the British Red Cross Ukraine appeal. It is important that we ensure all income and expenditure is carefully managed. particularly as any SiEnificant changes to our Union structure will have an effect on finances. At the end ofthe year the Church held unrestricted cash funds of £23925. With committed monthly outgoings for 2023 in the region of £46(K) this equates to a reserve of around 5 months outgoings. The Church also held £51425 of restricted fvnds whith have been provided for the purposes specified on Page 8 in addition to funds invested or being invested in Edinburgh.
Trustees, Annual Report (cont) Page 4 Year ended 31 December 2022 ststement of Trustees. Responsibilities The members of the Kirk Session must prepare financial ststements whith give suffiaent detai5 to enable an appreciation of the transartions of the Church during the financial year. The members of the Kirk Session are responsible for keepi1 proper atcounting 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 comply with the Charities and Trustee Investment Iscotlandl Art 2005, the Charities Accounts {Scotlandl Regulations 2L and the Regulations Anent Congregational Finance approved by the General Assembly of the Churth of Scotland in 2fX17. They are also responsible for safeguarding the assets of the Churth and must tske reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and gned on their behalf. Session Clerk
Mutt hrish ChuY¢h of Scrtla4d Irwljt SCl)02299 Indeputhllt Eumiwer'j Report ts the Trnrte4• of M•re P•rith Church I r¢wL ace4Nyxs dmmy for d)rar 31# DAnb¢r 2022 out p¥s 6 w 12. Page 5 Rdptttive rupongibllltks 0¢ #nd ¢xwkner The ch8riWs tntte% ar¢ re4JoMible for the pr¢poTAtion of tl in ac¢ord&¢ with the tcrn)s of the Charities and TTuxee IDvtstnnt (Scoiland) A¢t 2IXIS and tl Clwiiies AceouDts {SwtW) The charity tnJsteeJ consid¢r the audit r¢quiremeth of Regulfi 10(1) (d) of th¢ Accouzds Regulaix)ns does not apply. It is my responsibslily to examine the accounts as required ufyler se£¢ion 44(1) (c) of the AL and to Kate wknher matters have my att&Mi4M. BMi8 of iadepeDthnt itsteme•l An examin¥ion 1$ carrted ow in 1¢Mrd•.Ith Re8th"on I l of the Clwltits Accwuts IScod4th1) Re%atiOnS 2006 An exanunatioti in¢ludes a revi¢w of th •CC4Thmiin8 records by the chaTrty 8nd t C4)mwyson of tk cOum1 pr¢Knted with rlmxe reLxxds. li also iKludes considuation of any ch matters. The procthes undutaken do tmx promdt evsdeKe that would be required in audit, and cortweity I do not ¢Kpr#i 4rt 1[ opini4)n on ik Mew Ven ty the a¢wtts. IAdependtoS exwioerfs 1¢¢1 tn the C4wrse of my examiMM matter rne to my attention Whith gives me reasonable ¢auM believe th in any merid re4)1 th¢ rUirnl1s.' • To keep actountin8 rerth in a¢¢ord•s ith Seaion 44 Ilxa) of 2LKJ5 Art aDd Re1 4 of the 2(K)6 Aco)unts RwJlation4 aAI - abv )3
Mure Relief Parish Churth of Stotland byiDe Recei ts and Pa ments Account Year ended 31 December 2022 Page 6 Funds Total Tthai 2022 2022 2022 2021 Recei DonatioDs pio 54658 54658 57612 1973 1973 1786 Growth Fund lfflerd 4)2 4)2 57 571183 59399 C(JngregatiO]l Organisations ContTibuiions from Cotkgregaiional Organisatio$ Use of Premises Clturch Magazine Life and Work Charity <]Z Fll1 Tea and Coffee Sundav Fellouskn"p Session Benevolent Fund Bereavement Fulld Clwity Estni see page I I Cl$tinglealc11gbI Seryice Offering Utilities Refu HMRC JRS Grant Etskine Hospital coll110n Nallonal Gift Day forFabTiC FWMI Me&sY Church General Trllstees Loan for Manse Rep"r$ Relief Ac¢ount Bofs Trfto Union RBotS Trffrom 121 M&M Refill]d Per¢¢ton F Friendly.H(NJr Total Recei ments To Church of ScotlaTrl Depwi Fund Costs of genernting funds Charltable actilies- Chuwh Congreg21iODal OFganisations Tot Pa ments Receipt5 over Payments for the ye¥4r before Transfers Trnnsfers Guild R¢lief Bofs Funds at Union 2459 2459 1152 1520 1520 257 3223 293 3223 150 293 50 116 172 737 737 13 77 55 1165 1165 135 21X) 252 9175 13)66 13566 -342 7782) 342 31K)3 80828 72010 pio 133 133 263 pio I31 107952 2165 2165 918 pio 86698 li616 202764 109133 4873 -13063 -121936 -37123 172 2(989 TrfBofS Adj 2021 payEDeDts P8 -761 -761 -761 -761 207161 Receipts over Paymtnts for Ihe year -8873 -113824 -122697
Mure Relief Parish Churtb of Stotlatt Statement of Balances At 31 December 2022 wi#e Page 7 Funds 2022 FuDds 2022 Totsl 2021 2022 Bank & De osit Balances Bank & DewgÈt Balan BIFTr 32798 167107 I995 29867 Movement in year: Receipts over Pa)qnents foT the YeaT 4873 -113824 -122697 170038 23925 53283 77208 199905 Investments At Market Value 2022 (CO £57814) £94.940 £103.971 The accounts were approved by the Financial Board on For and on behalf of the Kirk Session and Financial Bo8nl Session Clerk Treasurer
Mure Relief Parish Chu Ststement of B Notes to the Aecounts of Scotland Irvine Page 8 Ances l. Trustee Remuneration aod Related Party Transactions ho is a ]ber of the Kirk Se&sion received £3000 gross for providing her seTrices as rg7anist during the year. No expenses were paid to a Charity Trustee during the year. No Trustee or a person relata to a Ttee had any personal interest in any contract or transaction entered into by the chaTity during the year. 2. Movements iD Funds AtlJa* 2022 At 31 Dec 2022 TraDrfers Unrestricted funds Royal Bank of Scot]alld General Fund Ballk of ScotlaThd CM¢ral Fund Roval Bapk of Scotlond Fabric Fund -301 11401 21272 78176 -86752 11104 -11401 2227 21272 426 32798 426 23925 78176 46752 -297 Restricted fwid8 RBS Restricted Futtds Hsrynn Book Fund Charity Fund S¢t0 Ben1¢nI Fund B¢r'emeM Furtd BB Fund Friendly Hour Perceton Fllnd RBS Buidtng Fllnd Messy Church Fund (2022 froM BoWtree) Bank of Scodalld Restricted Futtds Messy Church (BOUrtrlI Building Fund Heating Fu1 "ssion Fund Flower Fund 545 177 545 293 1868 289 116 327 46785 1202 294 77 42 327 -113765 160550 I202 1202 160550 -1202 -160550 -288 -23 -153 23 153 165543 193 -113847 51425 Congrewiortal Orgatti8a(itins: Mtssy Chur¢h (wa Road) Womens Fello$"p Group Sunday Schwl Guild Iwest Rd) Enterta]rtnts Group FriendlTr Hour Guild IBotirtrcchill) 491 61 317 -207 -266 -339 345 51 355 154 193 726 331 1210 2459 -326 -1027 -216) 198 909 1858 Total fimds 1999)) 80828 -202764 -761 77208
PURPOSES OF DESIGNATED FUNDS Page 9 Fabric Fund. The TneeS have set aside funds for the maintenance of the Church property. Joseph Rodger Iwey. This fimd is to be used at the discretion of the Tntees. PURPOSES OF RESTRIcfED FUNDS Hymn Book Fund: This is a nd to provide Hymn Books for the Church. Charlty Quiz Fund: This is a fund used to 5pport various charities. Session Benevolent Fund: This is a fimd for individual need and good causes vA)ich present themselves at ministers discretion. Bereavement Fund: This is a nd used to support the organisation of the annual Bereavement Service. BB Fund: Monies from previous BB company held for any new company that may be restored within the Church. Friendly Hour Perceton Fund: This is a fund set up with a grant receiva from The Perceton Trust. for the purpose of online mission work. uilding Fund: This is a fund designated for Buildings use onty. Messy Church Fund: This is a fimd for use by the Church Messy Church
Uoreslrided R¢strltttd PACE I Total 21121 Totsl 2022 WTrO Schar (non GiftAid} 7839 7839 11050 33565 33565 33512 Charities Tn]st T&¥ R0Ve[Ca Gift Aid Lknakn Otdw Offuing5 IOFn Pi1 i76 576 9564 1884 738 57612 li3S 1538 546)8 $4658 2Iw511 of Pymenls Costs of gener*dbg Offet]ng Envel 133 133 133 133 263 263 Charitsble a111¢5 Mi"5e5 & MI1 all¢Kl 38926 2)19 i37 765 i435 8210 4924 38926 2519 537 765 9764 8210 4924 26315 47 PreSleryDllCS 4329 20796 5603 Heat and Light for Church Btlllthng5 BUild8S & Coaknts tnsll 102 4364 3883 829 31 2373 Wages Wa8es (kgatiisi 521X) 52 510 270 2373 510 270 2373 Cleaning Matrnals Upkeep of Groun(ts Multi Misllanc0us Suplies Copiri8ht& Stream]ng LicetKe 813 293 813 293 390 422 315 277 49 776 240 270 M2 489 Accountallcy Fees Charity ¢&iz 240 240 250 316 250 316 Jubilee ENxDses Messy Churcb Erskine Hospitsl Iknati Broadknd Senrice5 200 570 Pulpit Sur4FIs TelephoTLe & BT£wlband sces chlty Events PaNTheni ¢0 Chtirities Me$4. Chut¢h Fund (knirttw) HMRC T& BuildTng FutyJ Fut¥b Trfio Cotts tktKhist Fund M&M Cots i¢fiEnd dlle to tymr 2021 Lrfe & Wk Cofs Loall Retthd Bank Chge$ 495 1042 1085 495 1042 1085 231 593 593 28316 216 216 9436 36 35 86i6i I131 107952
- Minister's Stipend Pagell All Church of Scotland congregations contribute to the NlOn stipend Fund which bears the costs of all ministers, stipends and employees contributions for national inwanK pension and housing and loan Thd. Ministers, stipends are paid in ac£ordance with the national stipend scale. which is related to years of service. For the year under review the Minimum Stipend was £28.7IXI and the Maximum Stipend in 5th and subsequent years of service- £35.269 2022 2021 Collections for Third Parties 165 CLIC Sargem Erskinc Hospital 225 Poppy SCO1d 215 Britith Red cr Ukraillc Apal Tear Fund 290 134 Chr&stian Aid 160 1165 514
APPENDIX Page 12 FUNDS HELD ON BEHAIF OF THE CONGREGATION BY THE CHURCH OF SCOTIAND GENERAL TRUSTEES 2022 2021 CHURCH OF SCOTLAND INVESTORS TRUST GRowfH FUND Credit Balances held at 31 st December at cost 255 255 Market Value of Balances at 3 1st December 2322 2597 CHURCH OF SCOTLAND tNVESTORS TRUST DEposrf FUND Credit Balances at 31 December Credit Balances at 3 1st December 16256 16256 Credit Balances at 31 st December 1300 1300 Total 117556 17556 C of S CONSOLIDATED FABRIC - CAPITAL Credit Balance at 3 1st December 16183 16183 Cof CONSOLIDATED FABRIC FUND- REVENUE Credit Balance at 3 1st December 98 92
CASH IAI a4NK P CASH IN HAND COLLECTIONS hwKI Grant RWS Bk Ad1Lth¥?]21 BANK INTEREST TOTAL £62.82 £48.70 £165.ClJ £178.33 £0.47 TOTAL Cknsed 31112r21 £317.O) £lC#J.th) £10). £15.75 151.25 n17.00 £317.00 COME CASH IN HAND BIF £O.CK) TofAL TOTAL 0.00 CASH IN HAND BIF COLLECTIONS £193.S8 CATERING £175.66 £1.¢ CASH HEID CIF TOTAL £198.92 £521.S8 TOTAL £52U• CASH IN BANK BIF DONATIONS £).67 £10.(KJ CATERING GENERAL EXPENSES CASH IN HAND CJF CASH IN BANK CIF TOTAL £131.50 COLLECTIONS TOTAL £51.( £551.67 £338.88 £651.67 CASH IN 8ANK BIF £7. Athire H(tsw* £25.Cp) Chjrch £119.LX) INne Trn CTear8 £1(K). £150. t)ONATIONS ENROLLMENT FEES 2022 SUBS TCfrIEN f UND At C £4).c £40.CK) CASH IN 8ANK CIF £.53 £1.936.98 £1936X