THE CHURCH OFSCO BARRYPARISH CHURCH cHARN0. SC002545 CONGREGATION NO: 301786 TRUsr, ANNUAL REPORT & REcEiYfs & PAYMErS AcCourS FOR YEAR ENDING 31 DEC£MB£R 2022
Reference and Administrative Information C h(Irili' N(Imc- P¢1h C hurLh Charit), RebJ15tration NUMr.. SCOO?545 Congiregiaiion Reference NumEEr: )01786 Conlacl Addrcss: Truslees Kirk Session Principal Office-Bearers Minisier.. Session Clerk: C hurch Treasurer: Independeni "aMIner Banker5 Th¢ Rujal Biink. ul. SLOtliffid 13rocik. %trL'¢t Broug'hi}' Ferrv Dundcc
Truslee5' Annuul Reporl Year en(led 31 Deceniber 2022 Siruclure, Governance and ManaRemeiil Governing Document 'I'he Church is administered in accordanc¢ m.iih th¢ term5 of the UniiaTr' Deed of Constitution. Recruitment and Appointment of Trustees ML'nibL'r% iTrl' IhL' Kirk SL'55i()n are thL' LharilN truslees. The Kirk Session members are the LldL'rs ol" the Lhurch and are Lhosen Irom ihose members of thL Lhurch H,ho are coiisidered to hai'L ihL appropriate giitls and sk.ills. The minisiLr. M"ho is a IncnibL"r of thc Kirk. Session. is cleLled b)" the congTregyalion and inducted bN' Presb!'teT)'. Onc TrusieL died duringy th¢ )'car. 0rgdni511tional Structure 'I'hL Kirk Session meLts on alternaie months lo consider all matiers of g)oi'ernance '71h1n its reniit. inLluding the spiritual. linanLial and priirK'll! maiiLrs relaiing to th¢ Longyrcgiation "iihin ihe l)rLsb)"IL"n' Ut- AngTUS and lh¢ C hurcli ol- scotland 'ithin the Kirk SLssion ihe treasurer acts also as Deed of Coi.'¢nanl and l.-W() Convcner to Ic)ok al-ILr IhL' linanLLs ol"IhL Lhurch. ThL irLa%urer also Submils thc quarterl)" relurns lo HM Rei'LnuL & Q uslonis in order to recoi'er ani. lax. ThL FabriL Coni'Lnor take8 dai. io da!" rcsponsibilit!" for kceping ihe property 'ind and AnN' rlpair / alicralion of a largier amounl musl be reported back io the Kirk %es5ion lor JiSLUS5ion and approi"al. Qbje¢tii'es and Actii'i¢ies I'he ChurLh ol. SLoiland i4 Trinitarian in doclrinc. Reformed in tradilion and Presbvterian in politv. It exis15 io gJlorif}" God and io NN"ork" lor ihc adN'anccniinl of c'hrist's Kingdom Ihroughoui ihL w.orld. As a national Church. it acknoii"Icdgcs a dislinctii'e call and dul!, to bring> the ordinanies i)r rL'ligFion io ihe PLople in ei'Ln parish ()f SL()Ildnd thri)ugJh a le11rial ministry.. It Lo-operales '11h other C"hurches in N"arious ecumLniLal ix)diL"% in %L()iland and bevond. l.ocally. Barry Pari%h Church shares ils minisler lih its linked partner Carnouslie Church. Kirk &iession ith thc Lasing of c.0.1d rcstrictions during ?021 in-pK"rson nieeiing?8 of ihL Kirk Session rL'sumed <il-IL'r the summer. folloii ing? meelingFS on /.oom in thL Iirsi hall. of ihc N"Lar. li.'or%hip ri"iLL4 HLr¥" hLld in 13arTr" iach Sundai throughout the l'ear. and the summer joini seri'ices 'ith CarnoustiL fL'turned to their nornial paltern. A joinl seri'ice for Souper Sundav N'as held in Barry Church at the slart ol. Adi'eni.
ThL li'or5hip .1 Ldlli L()nliiiuLd lo supporl seri'iLes Iliroubhoul the year. includiiibi LonliiiiiiiiL
'i'eninfi rctlecTinns hrnadcasi lii'L l)n l. aLLh()(Ik i)ii %undays: agy(iin. Dur thank% arc duc lo
lur dll Ih¢ir hard work.
A sub%laniial Ji)nalii)n Ln
Path uf Ri.ni.al
()ur Ic)Lal Path i)I' Renew.'al (iroup has Lonliiiued io providL' 41 1i)runi li)r di%cu%%ioi) and
i11spiralii)n ol. ¥-arioub iiiteriiel aiid in-pLr%oii SLfviLe%.
l.attL'rlv di%Lu%%i(111 n)Ul'Ld iiilo
LonsidL'ralioii ol. how lo L'nable a 'l'eani Miiiistr). cnvisioiicd by th¢. l)r¢'sbylLr}' Plan. and il
'as agyriid tli£il Ihi. gJr()Iip '()LlIa bL .()Und lip into the nLl4' process ol" w'orking lo.ard5 Ihe
uni()11 bLILLn Ihi. IlirLL' L()ngyrLgJ(Ilj()n%.
ALhievemi'nty #nd Pcrformance
14(Irry l>cirish ('hiirLh h(1% a r()11 01. 1.58 as (21 .31 I)LCLmbLr ?0?2. AiicndanLC klt m()rning
'cirsliip liilli) ing Ihi. rL.siin)pli()n ()I' ILL% ha% n()I rLL()I'Lrid Iii L'arliLr ILI.'Ll4 bul rLgiiilar
alteiid
Reserves Poli¢v The Triislees had no gyeneral reserve polic), in place due lo historic deficits. 'hICh have now been ¢liminaiLd. We no. have an eslablished reserN'e polic), amounting to £3.1100. Ai thc }'car Lnd IliL cliurLlI holdb unrcsifiLlcd LdSh funds uf £8.927 uf w'hiLh £?68 ha% b¢cn dcsi¥Fnaied for labric purposes. The church also holds £?.222 of rLsirieied fund%. which hav been Pro idL'd lor ihe purposes 5peLified in Note '(' (1150 hai'c Fabric ResCreS in th¢ sum of £?3.25? hLld on our IKhalf in ihc Central Fabric Fuiid by Ilie Geiierdl Trus1¢¢5 Trustees, Annual Report (cont.) Year ended 31 December 2022 Statement of Trustees, Responsibilities The mvmbers of ihe Kirk Session I Cong)reg)aiiona] Board must prepare financial statements .hiLh gii'e suflicienl detail to L'lldble (In (Ippreciation ol- Ihe transaLtions of the C hurch durinb, thL linanLial N'ear. 'I'hc mernbcrs ol- thL Kirk SLs%i()n I Cc)ngJrcgJalional Board are responsible for k¢eping proper aLcounlinb> rLcords whi¢h. on r¢'quL'st. must rLflect the financial posilion of thL L'hur¢h al thal timc. This musl be don¢ lo ciisur¥ Ihal tlic Iiiiancial 5tatcinenls comply 'iih IhL. Ch£irilie5 and Trusiee InTrLsiment ISLoiland) Act )0115. the C"harilies Aceounts (SLOtlandl Reg?Lilalions 2006 dnd IhL' Regyulalivns Anent Congyregialional F'inance approi'ed by the Lieneral AssL'mbl)' ol. thL. L liurch ol- Scotland in ?007. 'I'he>' are also rLsp(In%ible for Siif¢gJuardingT the assets of the Churih and rnust take reasonable steps for ihe prcl'cntion andlor dcteclion of Iraud and oih¢r irrcgJul4irilies. Approved by the 'l'ruste¢s and sig?ned on their behall.. Session Clerk Date-
Barry Parish Church
SC002545
Report of the Independent Examiner
rLp()rl cin th¢ aLLC)ull15 1)f the Lharily lor Ihe year ended 31 DeLemtK"r ?0?2 whiLh arL Sct (iul
on thL' t()11()1"7n P
Barry Parish Church Receipts and Payments Account Year ending 31 December 2022 Page 1 Unrestricted Restrleted EndoT4vment Funds Fund8 Funds 2022 2022 2022 Total 2022 Total 2021 Noto 3 Oonatlon8 Legacies Activltios for Ggnerating Fund8 Bank & Deposlt Int¢rg8t Investment Income £22,489.10 £0.00 £1,500.00 £0.00 £0.00 £0.00 £0.00 £0.00 £187.44 £0.00 £24,176.$4 £0.00 £0.00 £170.00 £1,000.00 £0.00 £0.00 £0.00 £0.00 £0.00 £758.00 £0.00 £807.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £2,289.36 £0.00 £39.00 £0.00 £88.00 £0.00 £0.00 £76.62 £0.00 £0.00 £1.048.70 £26,818.16 £3,635.06 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £22,489.10 £20,903.57 £1.500.00 £0.00 £0.00 £0.00 £0.00 £0.00 £187.44 £204.48 £24.176.54 £21,108.05 £170.00 £0.00 £1,000.00 £150.00 £0.00 £0.00 £0.00 £2,644.06 £758.lJO £758.00 £807.00 £751.00 £0.00 £0.00 £0.00 £24.00 £0.00 £621.80 £2,289.36 £470.66 £39.00 £68.00 £88.00 £0.00 £0.00 £0.00 £76.62 £0.00 £1,048.70 £270.00 £30,453.22 £26.865.57 Tear Fund Donation Irom Gulld Flowgr8 C.O.S. Fabrlc Refund Weddlngs l Funeral8 Duncan Trust Llfe & Work Hall Let Hydro RUnd Gulld Nurse for Panahattl Sailors Soclety Cycllng wlthout Age Sundry Income Deflbrillator Total Recglpts men Co81 of gen8ratlng fund8 £83.70 £83.70 £0.00 Charitable actlvltlel Guild Governance costs £24,065.29 £0.00 £0. £1.892 00 £o.fy) £000 £0.00 £0. £O.(M) £24.065.29 £24.325.46 £1.892 00 £323.60 £000 £0.00 Total Payments £24,148.99 £1.892.00 £0.00 £26.040.99 £24,649.06 Excess of Recelpts over Paymènts for the year before transfers £2.669.17 £1.743.c £0 £4.412 23 £2,216.51 Transfers £0. £0. £O.CwJ £0.00 £0.00 Excess of Recelpts over Payments for the year £2,669.17 £1.743.06 £0.00 £4,412.23 £2,216.51
Page 2 Barry Parish Church Statement of Balances At 31 December 2022 Unrestricted Restricted Endowment Funds Funds Funds Totsl 2022 Total 2021 Bank & OeFM)sil t)alances brought foTrvard Guild Account Balance £5.954.05 £oco £oc £782 18 £0 £0 OKJ £5,954.05 £782 18 £4,134 90 £384 82 Mov¢mont In yoar Excess of Receipts over payments for the year £2,669 17 £1,743C6 £000 £4.412.23 £2.216.51 Bank & Deposit balan carried forward £8 623.22 £2,525.24 £0.00 £11,148.46 £2,601.33 valu• Icosl £3,095 121 £4.59) CKJ £4.61160 £0 £9,201 60 £10292 16 Recipe Books Funeral fee5 £20 CQ £70 Crf) £20 00 £70.00 £000 £210.00 C O S Travel Carnouslie Churc £90 82 £W33 £90 82 £964. 33 £87.39 £683 68 The accounts rg approved by the Klrk Sesslon and Financial Board on 13 March 2023 For and on behalf of the Kirk Session and Financial Board Sesslon Clerk Treasurer
Page 3 Barry Parish Church Notes to the Accounts Trustee Remuneration and Related Party Tran8actions The Minister, Rev Mike Goss received £387.32 towards travel expenses and £1.336.78 was allocated towards Council Tax. Movements In Fund8 1-Jan 31-Doc 2022 2022 Recglpts Payments Tran81erd Unre8trlcted Funds Designated Fabric Fund Designated Organ Fund Sunday School Fund General Fund General Reserve £558 97 £0.00 £2,290.97 £163.50 £0.00 £0.00 £164.56 £0.00 £000 £1,024.80 £26.818. 16 £21.858.02 £3.000 00 £000 £000 £4.911.83 £26,818.16 £24,148.99 £2,000.00 £0.00 £000 -£2,000.00 £000 £0.00 £268 00 £163.50 £164 56 £3.984 94 £3.000 00 £7,581.00 Restrl¢tgd Funds Guild Late Mr5 Keiller Fund Oefibrillalor Tear Fund Nurse for Panahatli Sailors Society £1.630 96 Q,289.36 £19344 £0.00 £0.00 £1,048 70 £0.00 £170.00 £000 £39 00 £0.00 £88 00 £1,824.40 £3.635.06 £1,892.00 £0.00 £0.00 £0.00 £0.00 £000 £1.892.00 £0.00 £0.00 £0.00 £000 £0.00 £0 ck) £0.00 £2,028 32 £19344 £1,048.70 £170.00 £39 00 £88 00 £3.567.46 Endowmont Funds Heggie Memorial Fund Late Mrs Wallace Fund These funds are held in Investments al 121 George Street These funds are held in Investments al 121 George Street Total Funds £6 736.23 £30,453.22 £26,040.99 £0.00 £11 148.46 Fun Fabric Fund. The Trustees have sel aside funds for the m8intenance ol Church properties. Organ Fund. The Trustees have sel aside funds for the maintenance of the organ. Sunday School Fund. The Trustees have now int6grat8d tho Sunday School Accounl into the n7ain Church Accounts. Reserve Fund." All as per reseNe policy. estricted Fund The late Mrs Keiller Fund This fund is solely for the pUOse of providing flowers for display dunng church seAS. Funded by donations and transfers fmm gengral funds. Guild Fund" This fui?d is for the sol8 use of th8 Guild. The Guild make 8 don8tion to church finances if funds 8vailable Pur oses fEn wment Fun Heggie Memorial Fund." This fund is for fabr purposes only. The fund is fully invested and any Inte5t p8id Into the Fabric Fund. Late Mrs. Wallace Fund.. This fund is available for any purpose of Bary Parish Church. The fund Is fully invested and any inleresl is pa to the Gener81 Fund.
Page 4 Unrestricted Restricted Endowment Funds Funds Funds 2022 2022 2022 Total 2022 Total 2021 Analy8iB of Donations FWO Schemè £4,423.00 Gift Aid Donations £10,311.00 Tax Recovered (Gift Aldl £3,885.10 Ordinary Offerings IPlatel £1,023.50 Other offerings, donations £2,846.50 £22,489.10 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £4,423.00 £4,193.00 £10,311.00 £9,532.00 £3,885.10 £4,389.80 £1,023.50 £855.50 £2,846.50 £1,933.27 £22,489.10 £20,903.57 Analy¥is ol Paymonts Costs of generatlng funds Off•rlng 8nvfrlope8 £83.70 £83.70 £0.00 £0.00 £0.00 £0.00 £83.70 £83.70 £118.75 £118.75 Charltable Actlvltle8 Ministries & MisBion Pro8bytgry Due8 Trav¢1 Exp•nJ•$ Telephone etc. Pulpit Supply Wag•8 IOrgani8uCloar? Fabric Repairslmaint. Man•• In¥uran¢• Manso Repalrnlmaint. Printlng & Postage gt¢. Counc51 Tax Heat & Llght Wot•r Charg98 Insurance Just Giving Llfè & Work Cycling without Age W•b Slte ICr8at•d Mgdlal Sallors Society Path of Renewal Sundry Exp•nses Tear Fund Zoom Organ Nurstr for Panahattl CCLI DefTrbrillator Carnoustiè MTH £14,597.00 £422.50 £387.32 £216.00 £0.00 £80.00 £1,824.19 £236.68 £466.78 £136.50 £1.336.78 £590.76 £158.42 £2.734.04 £0.00 £0.00 £0.00 £193.00 È88.00 £0.00 £89.00 £212.50 £143.88 £0.00 £0.00 £92.00 £59.94 £0.00 £24,065.29 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Éo.00 £14,597.00 £14,757.20 £422.50 £391.60 £387.32 £406.61 £216.00 £270.00 £0.00 £0.00 £80.00 £0.00 £1,824.19 £200.40 £236.68 £207.69 £466.78 £2,109.58 £136.50 £188.35 £1,336.78 £1,578.65 £590.76 £958.47 £158.42 £0.00 £2.734.04 £2,588.81 £0.00 Éo.00 £0.00 £36.00 £0.00 £0.00 £193.00 £175.00 £88.00 £0.00 £0.00 £0.00 £89.00 £220.15 £212.50 £0.00 £143.88 £65.95 £0.00 £0.00 £0.00 £0.00 £92.00 £171.00 £59.94 £0.00 £0.00 £0.00 £24,065.29 £24,325.46 Govemance Costs Independent Examiner £0.00 £0.00 £000 £0 (XJ £0.00 Other Payments £000 £0.00 £0.00 £0.00 £0.00 Total Payments £24,148.99 £0.00 £0.00 £24,148.99 £24,444.21
Ministerfs Slipend Page 5 All Church of Scotland congregations contritrMJle to the National Stipend Fund vthi¢h bears the costs of all ministers, stipends and employerfs contributions for national insurance, pension and housing & loan fund. Ministers. stiFends are paid In accordance wth the national stipend scale, lch is related to years of service. For the year under review the minimum stipend Wds £28.700 and the maximum slipend lin the fifth and subsequent years of seNicel £35,269. Collo¢tions for Third Parties 2022 2021 Tear Fund Sailors Society Nurse for Panahattl £170.00 £88.00 £39.00 £297.00 £0.00 £0.00 £57.50 £57.50 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2022 2021 CAPITAL ACCOUNT $53017862 Credit balance8 held at 31 l>ecember at cost £4.296.11 £4,296.11 Market value of balances at 31 December £5,286.82 £5.698.78 CAPITAL ACCOUNT 563017862 Credit balances held at 31 De¢ernber £17,671.43 £17,671.43 REVENUE ACCOUNT 503017861 Credit balance at 31 December £1.284.35 £1,084.99
BUDGET 2023 Page 6 INCOME BUDGET 2023 BUDGET 2022 WFO Scheme Gift Aid Donations Tax Recovered Ordinary Offerings (Open Plate Other offerings, donations etc. Congregational Organisalions Swial & Fund Raising Events Weddings & Funera15 Duncan Trust lTrleresl on Investments & Deposits Sundry Income Fabric refund from Edinburgh £5.000 CKJ £10.500 (XJ £4.5(X) £1.200 (XJ £2.750.(KI £1.000 £1.000 CKI £750.LN) £750 £175. £100.¢ £2.000. £5.000.00 £10.000 00 £4.500.00 £1.000 00 £2.000 00 £250 00 £0.00 £750 00 £750 00 £200.00 £300 00 £0.00 £24,725.00 £19,750.00 EXPENDITURE Ministries & Mission Presbytery Dues Travel expenses Telephone Elc. Pulpit Supply Wages Fabric Repairs Manse Repairs Council Tax £13.000.(M) £340 £400 00 £220.00 £000 £000 £2.000 00 £1,000 00 £1,500 00 £1.500.00 £3,(K)O 00 £000 £200.00 £200 00 £95 00 £000 £15000 £000 £23.605.00 £14.597.00 £423.00 £400 00 £250.00 £150 00 £000 £250.00 £1,000 00 £1,500 00 £1,300.00 £2,768.00 £000 £200.00 £200 00 £90.00 £0.00 £200.00 £375 00 £23,703.00 Insurance Organ Repairs Web Sile Sundry ExFnseS CCLI Collection for third parties Printing & Postage Path of Renewal GENERAL FUND SURPLUS I- DEFICIT £1.120.00 -£3,953.00