The Church of Scotland
Abbotshall Parish Church, Kirkcaldy
CONGREGATIONAL ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
Congregation No: 251505 Charity No: SC002586
Abbotshall Parish Church of Scotland, Kirkcaldy. SC002586 Trustees Annual Report for year ended 31 December 2023
Reference and Administrative Information
Charity Name: Abbotshall Parish Church, Kirkcaldy Chaiity Registration Number: SC002586 Congregation Reference No: 251505 Contact Address: Treasurer 5 Raith Drive Kirkcaldy KY25NY
Trustees
Each Trustee served from 1[st] January 2023 up to the date of signing the accounts unless otherwise stated
- a) Congregational Board
b) Kirk Session
==> picture [365 x 131] intentionally omitted <==
*Denotes elders who are also Congregational Board members
Principal Office-bearers Minister: Interim Moderator: Session Clerk: Clerk to the Board: Church Treasurer:
Independent Examiner Bankers Bank of Scotland Haines Watts PO Box 10 Viewforth House Kirkcaldy 189 Nicol Street KY1 3PA Kirkcaldy KYl lPF
Page 1
Abbotshall Parish Church of Scotland, Kirkcaldy. SC002586 Trustees Annual Report for year ended 31 December 2023
Structure, Governance and Management Governing Document
The Church is administered in accordance with the terms of the Model Deed of Constitution.
Recruitment 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 gifts and skills. A minister, who will be 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 members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting.
Organisational Structure
Abbotshall Parish Church operates under the Model Deed of Constitution where the administering of the temporal affairs is carried out by the Congregational Board, and the administering of the spiritual matters is carried out by the Kirk Session. All members of the Kirk Session and all members of the Congregational Board are Charity Trustees.
The Congregational Board is chaired by the minister, or Interim Moderator, and meets quarterly. Certain responsibilities are delegated through the principal Board Committees and coordinated through the Church Management Group as appropriate.
Objectives
The Church of Scotland is Trinitarian in doctrine. Reformed 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 a national Church, it acknowledges a distinctive call and duty to bring ordinances of religion to the people in every parish in Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Activities
Abbotshall Church holds its weekly service on Sundays at 11.00am. Since 2022 we have joined with the other three Town Centre Churches on the last Sunday of every month for a joint service, moving round the four churches in rotation. We also have united services in Holy Week and during the month of July. Our worship is in a creative space, using a variety of liturgical styles in combination and with a variety of music styles. The Church is blessed with having an experienced Choir and Organists. Throughout 2023 Sunday services have been led by a variety of Ministers, OLM’s and Readers.
In 2023 we continued to observe the Sacrament of the Lord’s Supper, but still in a reduced and health conscious format to reflect the concerns of members who felt vulnerable after the Pandemic. Instead of being distributed by Elders, the elements were put in individual glasses on the pews before the service.
of Gillespie Memorial Church in Dunfermline continued to be Interim Moderator until the autumn when he was assigned to a different role within Presbytery. Upon his departure Presbytery appointed , Associate Minister based at Forthview Parish Church in Inverkeithing, to the role.
Page 2
Abbotshall Parish Church of Scotland, Kirkcaldy. SC002586 Trustees Annual Report for year ended 31 December 2023
A Prayer Group meets before Sunday Worship on the first and third Sundays of the month. We created a children's play area in the sanctuary to make it easier for families with young children to participate more fully in worship and a Family Service is held in the Hall at 9am on the second Sunday every month.
In December, the sanctuary was used by the Fife branch of SANDS to hold their annual service, with input from the Interim Moderator, organist and Session Clark.
During 2023, monthly Coffee Mornings continued to run and the annual Christmas Fair was held. The proceeds from all of these helps the Church's finances and the efforts of all those who help and attend these events is very much appreciated. There is also a time of fellowship after the service on a Sunday when tea and coffee are served in the Hall. Abbotshall was also involved in donations to the Foodbank, MS F, Salvation Army, Fife Women's Aid and Christian Aid.
There is an active Church Newsletter Group, which has continued throughout 2023. All members' households receive a copy of this seasonal publication. The Flower Group who send flowers to members who are sick, bereaved or needing to be cheered up has continued to run. The pastoral needs of our members and those in the community are catered for via telephone calls and visits.
Achievements and Performance
a) Statistical Report
In 2023 the church membership dropped to 309 members with 13 deaths, 1 member removed by certificate of transfer and we admitted 1 new member. The Supplementary Roll still stands at 42. There are now 4 young people under the age of 17 involved in the life of the congregation through a Family service held once a month. There are approximately 10 people worshiping under the age of 70 and the remainder are over 70. We have 27 members of the Kirk Session and 28 members on the Congregational Board. We have districts served by district elders looking after the needs of the congregation. In 2023 there were 2 funerals arranged through Abbotshall Church, no weddings and 4 baptisms held in the church.
b) Pastoral Care
During 2023 Pastoral Care work continued, with phone calls being the main means of communication and some visiting taking place. On the last Friday of every month, apart from July and August, the organist broadcasts a half hour of Music Refelections live on Facebook.
c) Kirkcaldy Churches Together
In May the was appointed to serve as Interim Minister for the four Town Centre Churches who are proceeding into Union. He took over the chairing of the Strategy Group, made up of three representatives from each of the four churches, thus ending the need for involvement of Place for Hope. Following an appeal by Linktown Church following the decision to close their building, progress towards the Union was put on hold until the announcement in the autumn that the appeal was upheld. This meant that all four buildings had to be looked at again and it is hoped that this will happen in early 2024.
d) Prayer
Prayer Boxes, located in the church and halls have been used by church members and by non-members. The Pmyer Group meets twice a month and prays for the people and situations they are alerted to.
e) Schools/Education Facilities
Unfortunately, as we do not have a minister, contact with local schools has ceased for the moment.
Page3
Abbotshall Parish Church of Scotland, Kirkcaldy. SC002586 Trustees Annual Report for year ended 31 December 2023
f) Hall users
During the year both of the Church Halls have continued to be well used. Church Organisations and Community Organisations have used the Halls on a regular basis throughout the year. The Halls have also been used as a Polling Station and an emergency evacuation point when a Care Home had to be evacuated for a fire, and for a number of one off functions and celebrations throughout the year. There is normally a wide range of organisational activity including a Scottish Country Dancing Club and Craft Group. Rainbows, Brownies and Girl Guides meet weekly, and all sections are well subscribed. The 86th Fife Scout Group, Beavers and Cubs meet weekly on Friday evenings. Several commercial businesses are tenants for acting, dancing and fitness classes.
g) Safeguarding
The Safeguarding Audit and Congregational Register for 2023, containing the names of all Abbotshall personnel who undertake regulated work with children and protected adults, has been completed and is ready to be submitted to Fife Presbytery when requested. There were no Safeguarding issues during 2023. Safeguarding is a standing item on the Kirk Session meeting agenda.
Safeguarding refresher training has been suspended for the time being due to the uncertainty and delay in the amalgamation of the Kirkcaldy Town Centre Churches.
h) General Data Protection Regulations (GDPR)
No historical church documents, containing personal information, have come to light during 2023. Documents containing personal data continue to be reviewed and will be destroyed where found to contain personal information which is unnecessary to for Church business purposes. GDPR is a standing item on the Kirk Session meeting Agenda.
Financial Review
The start of the year saw the current account balance at £29.3k. To correct this excessive balance, £1Ok was invested into the C of S Income Fund in January. However, the level of giving remained excellent and was generally maintained through the year and this was reflected in the end of year current account balance of £19.5k. In fact, in April the Congregational Board determined to donate£7.5k to 3 excellent charities.
With the progress towards the Union of the Town Centre Churches being stalled the reduction on the giving also appeared to stall, so offerings held up well against the budget.
Fund raising through coffee mornings, coffee after church, avd the annual Christmas Fayre, were satisfactory. Hall rentals achieved good income throughout the year.
Again, it was not felt necessary to have a Christmas appeal for church funds this year.
Expenses were kept under control, with only essential property repairs being carried out, in the knowledge of potential closure. In consequence, with a positive cash balance and a substantial sum in the Church of Scotland Consolidated Fabric Fund (CFF), and no likely requirement for major property repairs, it was decided to transfer the CFF holding of £7k to the C of S Income Fund. At the year end the total of the funds in the Current Account, Deposit Account, Consolidated Fabric Fund (revenue), and Growth and Income Funds was in excess of £1OOk. The manse will be sold early in 2024. It is anticipated that this sale would contribute £465k to the funds. During the year it was established that the Church Halls belonged to the Abbotshall Church Session and future plans for this building would be determined by the Church Session
Reserves Policy
As noted in the 2022 Reserves Policy statement, the decisions on the future of Abbotshall would have a "huge bearing on future policy". While the initial decision was that Abbotshall Church would close, this has now become questionable and is subject to a fwther review. The final determination on this question should be concluded by April 2024. Consequently the future policy will not be determined until after that date.
Page4
Abbotshall Parish Church of Scotland, Kirkcaldy. SC002586 Trustees Annual Report for year ended 31 December 2023
Statement of Trustees' Responsibilities
Charity law requires the Trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
e make judgments and estimates that are reasonable and prudent;
-
state whether applicable accounting standards and statements of recommended practice have been
-
followed, subject to any departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
-
the charity will continue in operational existence.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that thefinancial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page5
Abbotshall Parish Church of Scotland, Kirkcaldy. SC0O2586
Independent Examiner's Report to the Trustees of AbbotshaU Parish Church of Scotland, Kirkcaldy Year ended 31 December2023
I report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 7 to 10.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the tenns of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration 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 express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
-
l. which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with Section 44(l)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) 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.
==> picture [190 x 54] intentionally omitted <==
Address: Haines Watts Viewforth House 189 Nicol Street Kirkcaldy KYI lPF
Date: 1 g· March 2024
Page6
Abbotshall Parish Church of Scotland, Kirkcaldy. SC002586
Receipts and Payments account for the year ended 31 December 2023
| Note Receipts 4 Offerings Fundraising events Bank and deposit interest Investment income Vacancy Allowance Endowment income Rental of premises Legacies Sale of investments Other income 4 Total receipts Payments Costs of raising funds 5 Charitable activities 5 Total payments Payments relating to assets and investment movements Purchase of investments Total payments (Deficit)_I_Surplus for the year |
Note Receipts 4 Offerings Fundraising events Bank and deposit interest Investment income Vacancy Allowance Endowment income Rental of premises Legacies Sale of investments Other income 4 Total receipts Payments Costs of raising funds 5 Charitable activities 5 Total payments Payments relating to assets and investment movements Purchase of investments Total payments (Deficit)_I_Surplus for the year |
Unrestricted Funds 2023£ 51,655 3,395 145 2,343 11,196 1,630 8,240 5,450 |
Unrestricted Funds 2023£ 51,655 3,395 145 2,343 11,196 1,630 8,240 5,450 |
Restricted Jlunds 2023£ |
godowment Funds 2023£ |
Total2023£ 51,655 3,395 145 2,343 11,196 1,630 8,240 5,450 |
2022£ 60,783 2,935 22 2,037 1,626 9,864 500 13,916 5,569 97,252 98 91,236 91,334 |
|||
|---|---|---|---|---|---|---|---|---|---|---|
| 84,054 | 84,054 | |||||||||
| 212 83,729 |
212 83,729 |
|||||||||
| 83,941 | 83,941 | |||||||||
| 10,000 | 10,000 | |||||||||
| 10,000 93,941 (9,887) |
10,000 93,941 (9,887) |
|||||||||
| 91,334 5,918 |
||||||||||
Page?
Abbotsha11 Parish Church of Scotland, Kirkcaldy. SC002586
Statement of Balances at 31 December 2023
| Unrestricted | Unrestricted | Restricted | Endowment | Total | Total |
|---|---|---|---|---|---|
| Funds | Funds | Fwtds | Funds | Funds | |
| £ | £ | £ | £ | £ | |
| At 31 December | 2023 | 2023 | 2023 | 2023 | 2022 |
| Bank and Cash balances | |||||
| Bank balances b/f | 32,308 | 1,030 | 33,338 | 27,420 | |
| Movement in year: | |||||
| (Deficit)/ Surplus for the | |||||
| year | (9,887) | (9,887) | 5,918 | ||
| Transfers | |||||
| 22,421 | 1,030 | 23,451 | 33,338 | ||
| Market | Market | ||||
| Value | Value | ||||
| £ | £ | ||||
| Investments | Cost | 2023 | 2022 | ||
| Growth fund | Unrestricted | 29,993 | 33,243 | 30,791 | |
| Incomefund | Unrestricted | 39,995 | 36,354 | 25,344 | |
| Fabric fund - Revenue | Rest1icted | 810 | 810 | 7,468 | |
| Fabric fund - Capital | Restricted | 6,890 | 7,124 | ||
| 77,687 | 77,531 | 63,603 | |||
| Other assets | £ | £ | |||
| Gift Aid | Unrestricted | Unrestricted | 2,419 | 4,411 | |
| Liabilities | £ | £ | |||
| Heat and light | Unrest1icted | 2,514 | |||
| Independent examiners fee | Unrestticted | 1,296 | 1,296 |
The accounts were approved by the Trustees on
sles] a4
For and 011 behalf of the Tiustees
Page8
Abbotshall Parish Church of Scotland, Kirkcaldy. SC002586 Notes to the accounts for the year ended 31 December 2023
1. Trustee Remuneration and Related Party Transactions
During the year to 31 December 2023, , minister of Abbotshall, received £nil (2022 - £3,998) as reimbursement of expenses incurred in the performance of pastoral duties and maintenance costs of the Abbotshall Manse. resigned in 2022.
who is a member of the Kirk Session, received £4,380 (2022 - £4,477) for providing his services as organist during the year.
2. Movement in Funds
| 2. Movement in Funds | |||
|---|---|---|---|
| RestrictedFunds Memorial Fund Country Dance Club Fabric Fund |
A11 January Incoming Outgoing 2023 Resources Resources £ £ £ 721 309 1,030 |
Gain/ Loss £ |
At31 December Transfers 2023 £ £ 721 309 1,030 |
| UnrestrictedFunds Fabric Fund OperatingFund |
32,308 84,054 {93,941) |
22,421 | |
| Total funds | 32,308 84,054 {93,941) |
22,421 | |
| 33,338 84,054 (93,941) |
23,451 |
Purpose of Funds
Fabric Fund: To receive donations specifically given for fabric purposes and identify fabric expenditure over a given financial year. Shortfalls will be eliminated by transfers from the Operating Fund. Surpluses will be carried forward to the following year.
Memorial Fund: This fund is for the maintenance of the memorial ground at the Church.
General Fund: To record general income and expenditure over a given financial year. Year-end balances will be transferred to and from the Operating Fund as appropriate.
Operating Fund: The Trustees use this fund to track the balance, fluctuating over the years, which will be used for congregational purposes as required.
3. Special Collection
During the year there were no special collections.
Page9
Abbotshall Parish Church of Scotland, Kirkcaldy. SC002586 Notes to the accounts for the year ended 31 December 2023
4. Analysis of Income
| . Analysis of Income | ||||
|---|---|---|---|---|
| Offerings Offerings Gift Aid Other income Funerals and weddings Country Dance Club Craft Group Guides and Scouts Memorial fund donations Miscellaneous income |
Unrestricted Funds 202340,461 11,194 |
Restricted Funds 2023 |
Endowment Funds Total 20232023202240,461 50,012 11,194 10,771 |
|
| 51,655 | 51,655 60,783 |
|||
| 650 750 800 2,983 267 |
650 1,430 750 914 800 872 2,983 2,208 145 267 |
|||
| 5,450 | 5,450 5,569 |
Page 10
Abbotshall Parish Church of Scotland, Kirkcaldy. SC002586 Notes to the accounts for the year ended 31 December 2023
5. Analysis of Payments
| 5.Analysis of Payments | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | ||||
| Funds | Funds | Funds | Total | |||
| 2023 | 2023 | 2023 | 2023 | 2022 | ||
| Costs of raising funds | ||||||
| Pulpit Supplies | 130 | - | - | - | 130 | - |
| Offering envelopes | 82 | - | - | 82 | 98 | |
| 212 | - | - | 212 | 98 | ||
| Charitable activities | ||||||
| Ministries and Mission Allocation | - | - | - | - | - | 38,324 |
| Giving to Growth | 45,280 | - | - | - | 45,280 | - |
| Vacancy Allowance | - | - | - | - | - | 3,913 |
| Presbytery dues | 2,183 | - | - | - | 2,183 | 1,927 |
| Minister's travel expenses | 239 | - | - | - | 239 | 1,202 |
| Minister's telephone | - | - | - | - | - | 401 |
| Pulpit supply | 2,597 | - | - | - | 2,597 | 1,295 |
| Other staffing costs | 7,190 | - | - | - | 7,190 | 8,271 |
| Church fabric repairs | 475 | - | - | - | 475 | 5,564 |
| Hall fabric repairs | 680 | - | - | - | 680 | 410 |
| Manse fabric repairs | 436 | - | - | - | 436 | 2,895 |
| Multi-building various R & M | 60 | - | - | - | 60 | 400 |
| Council Tax | - | - | - | - | - | 1,587 |
| Property Insurance | 5,364 | - | - | - | 5,364 | 4,914 |
| Heating and lighting | 5,406 | - | - | - | 5,406 | 5,476 |
| Manse Garden | 1,331 | - | - | - | 1,331 | 808 |
| Church office expenses | 200 | - | - | - | 200 | 569 |
| Organ & Music | 1,362 | - | - | - | 1,362 | 1,319 |
| Pastoral Care | 54 | - | - | - | 54 | 150 |
| Young Church | 66 | - | - | - | 66 | 175 |
| Memorial garden | - | - | - | 142 | ||
| Independent Examiner’s fee | 1,410 | - | - | - | 1,410 | 1,296 |
| Donation | 8,950 | - | - | - | 8,950 | 10,000 |
| Other expenses | 446 | - | - | 446 | 198 | |
| 83,729 | - | - | 83,729 | 91,236 | ||
| Total Payments | 83,941 | - | - | 83,941 | 91,334 |
6. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employer’s contributions for national insurance, pension and housing and 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 was £30,135 and the maximum stipend in 5[th] and subsequent years £37,032.
Page 11
Abbotshall Parish Church of Scotland, Kirkcaldy. SC002586 Notes to the accounts for the year ended 31 December 2023
APPENDIX
Summary Financial statements for Organisations of Abbotshall are shown below
Abbotshall Craft Group
Statement of account for the year to 31st December 2023
| Income Members' collections Donations Open Days & other sales Total income Expenditure Donations to Church Other expenses Total expenditure Excess expenditure over income Balance b/ffrom previous year Balance c/f to following year |
800189 |
572 35 386 |
|---|---|---|
| 993 989 |
||
| 4 11 |
||
| 15 |
| Abbotshall Scottish Country Dance Club Statement of accounts 1 January 2023 to 31 December 2023 £ £ Income- Subscriptions 165 Class attendance fees 1,495 Total income 1,660 Donations to Church 750Other expenses 707Total expenditure 1,457 Excess of income over expenditure 203 Balance b/f from previous year 509 Balance c/fto following year 712 Cash in hand at 31 December 2023 £403 Cash transferred to Church account (restricted) £309 |
Abbotshall Scottish Country Dance Club Statement of accounts 1 January 2023 to 31 December 2023 £ £ Income- Subscriptions 165 Class attendance fees 1,495 Total income 1,660 Donations to Church 750Other expenses 707Total expenditure 1,457 Excess of income over expenditure 203 Balance b/f from previous year 509 Balance c/fto following year 712 Cash in hand at 31 December 2023 £403 Cash transferred to Church account (restricted) £309 |
Abbotshall Scottish Country Dance Club Statement of accounts 1 January 2023 to 31 December 2023 £ £ Income- Subscriptions 165 Class attendance fees 1,495 Total income 1,660 Donations to Church 750Other expenses 707Total expenditure 1,457 Excess of income over expenditure 203 Balance b/f from previous year 509 Balance c/fto following year 712 Cash in hand at 31 December 2023 £403 Cash transferred to Church account (restricted) £309 |
|---|---|---|
| £403 £309 |
Page 12
Abbotshall Parish Church of Scotland, Kirkcaldy. SC002586 Notes to the accounts for the year ended 31 December 2023
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| CAPITAL ACCOUNT Credit Balances held at 31 December at cost Market Value of Balances at 31 December REVENUE ACCOUNT Balance at 31 December |
2023 £ 6,890 7,124 810 |
2022 £ |
|---|---|---|
| 7,468 |
Page 13