2022-12-31-accounts

Charity Number SC003149 Congregation Number 160994

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Ruchazie Parish Church of Scotland, Glasgow Report and Accounts for the Year Ended 31 December 2022

Contents

	Page
Reference and Administration Details	3
Trustees' Annual Report	4 - 5
Independent Examiner's Report	6
Receipts and Payments Account	7
Statement of Balances	8
Notes to the Accounts	9 - 12

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Ruchazie Parish Church of Scotland, Glasgow Report and Accounts for the Year Ended 31 December 2022

Reference and Administration Details

Charity Name Ruchazie Parish Church of Scotland, 160994 Charity Number SC003149 Principal Address Trustees Kirk Session Members Principal Office-bearers Independent Examiners Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB Bankers Bank of Scotland 182 Smithycroft Road Glasgow G33 2QL

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Ruchazie Parish Church of Scotland, Glasgow Report and Accounts for the Year Ended 31 December 2022

Trustees' Annual Report

The trustees present their Report and Accounts for the year ended 31 December 2022.

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form) of the Church of Scotland

Recruitment and Appointment of Trustees

Members and co-opted members of the Kirk Session are the charity trustees. The Kirk Session members and the elders of the church and are chosen from those members of the congregation who are considered to have the appropriate gifts and skills.

The charge of Ruchazie Parish Church has been without a minister since November 2011. Rev Alan McWilliam, who was appointed by Presbytery, has acted as Interim Moderator from September 2017. Rev Alan McWilliam was appointed to re-establish a worshipping community working with a new gathered team. 2022 was a settled period for the church in terms of governance with the same trustees in place during the pandemic.

Objectives and Activities

As with all other charities, 2022 was a year like no other due to the pandemic. With lockdowns continuing, on and off throughout the year, it was very difficult for the church to operate with any sense of normality. Ruchazie is one of the poorest parishes in Scotland and the issue of digital poverty was all too evident with very few people being able to access our online worship and gatherings. This made the restarting of in-person services, when possible, all the more important.

The most successful piece of work that we have been doing throughout the year is the excellent work of the Ruchazie Pantry. The Ruchazie Pantry is a partnership with Ruchazie Housing Association, Glasgow Housing Association, FareShare and Glasgow City Council. This is a long term, sustainable and dignified approach to addressing food poverty in our community. The Pantry is a community-run food shop which provided high-quality, low-cost food to those who are struggling to feed their families. Over the year we saw our membership levels rise to over 1,800 members who signed up to use the project and over 600 people using it each week. During 2022, we have been working to see the Ruchazie Pantry established as a charity in its own right. We are currently in discussions with the “Growing 21” Community Development Trust with the hope that this can progress in 2023.

Achievements and Performance

In response to the expressed needs of the community to address both the isolation and mental health challenges that have been triggered by the pandemic we focused our work on establishing a Wellbeing Café. The focus of this work was to breakdown isolation by creating a warm, welcoming environment, and then to run a series of activities and programmes to address some of the mental health issues. A Café Manager was employed to enable the café to function at a greater capacity throughout the week. A number of different groups and activities were run with the help of our Volunteer Development Worker and Creative Worker.

Our children’s work has been a highlight of each week with a small group of 4 team members running an afterschool programme for around 30 kids on a week-by-week basis. This has proven to be very successful as a programme and we are looking at ways of developing this work going forward.

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ft￿21e Parbh Chwthofscotknd. CaasgLW ReytandAcc(wJrts tor the Year 31 Crember2022 Trustses'AThMIReMrt Athi2vement5 a￿1 Performarte The worshipping life oFthecMgyatM)n relum￿1t0a mfft-tKrnf p3ttemtvward5 theend of2022 andakhough 518nrficant efforrs were madetowr￿ote3nd (levekjpthis it has trfftn hanlto retumtoafiythiry like wr pr&pandemic els of Swday attendar￿e. Finandal Rev fteserbe5 Polry It is the kK>IKy of the Charity to maintsin un￿strthdf￿,whth are foe ￿SeNe50[the Iharity. ata ￿Ve1 equivalent tothree m£￿th'S expendtiure. The7nJstee5 considerthatteserves atthis er￿U￿ thaL in the event of a signifi£ant drop in fundin& they VAII atAe tocorrtIn￿the (Xganisat#￿'s cuThentactivit￿5 while consideotion 15 given to ways in Wh￿ addihonalfunds may LE rdised. Based on the a(llMJnts forthe yearended 31 [kceM￿r2o22. ordinary expetKliture fty3 tn(xtths amwntsto£41302. AI 31 Detrmber2022.the tharity held UnrestriCtedf￿e reserves of E6,133. thetrustees a￿ awarethat res@￿e$ atthis level a￿ not suffioentand seek ways togenerate additional uft￿triCted incorne. FinonwlRevÉw The princple source of unrestiicred wKome 2022 Vds from rental i[￿orne3nd (knatNM5 with a Small Glas8OW City Council grant. Church ￿em￿r$h4O I￿(xne S sw I￿lId1￿ inthis fiewseasc￿ ￿ Ikvek)￿nenL The Congregational Leoder8nd PTi4ectSuppKYtWotkerare paKJ Minstries Counol and $￿ITIC actDirfties f￿rn the thurch have been s￿tained thtwhgrant donat￿ wincipally f￿rn tr Gk%ow (Sty CtyJnal.Go For It. RLKhazie HO￿ing Assc(iati)n atyl otherffists andf￿r￿lat*1[5. In the yearto 31 DecemLEr2022.the church generated a of £45B2212021'. £43.4231. At 31 December 2022, ￿serveS sto¥xJ at £14539812021.. £1(K)J1761 w(Ih £6.133 of these ￿Ing unrestrirted12021= £14.0661. The church held large ￿Stricted ￿serveS atyearend due tothe tyopcts relatirEt0thefu￿S tsking pl1￿ in the next financi81 year. Maprity ofthe re5triLtedfun(ts heklwere forthe pantry as they had high ￿etr5 forthe f115t thr49 years tradi￿ a hisherthart c31￿tted frTKn The tnjstees declarethatthey have apF￿O￿edthe rer0tats￿e. Date.. Page 5 of 12

Ruchazie Parish Church of Scotland, Glasgow Report and Accounts for the Year Ended 31 December 2022

Independent Examiner's Report

Report to the trustees/members of	Ruchazie Parish Church of Scotland, Glasgow
Registered charity number	SC003149
Accounts of the charity for the period	1 January 2022 to 31 December 2022
Set out on pages	7 - 12

Respective responsibilities of trustees and examiner:

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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. 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 accounts.

Independent Examiner's statement:

In the course of my examination, no matter has come to my attention:

1. Which gives me reasonable cause to believe that in any material respect the requirements to:

2. keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Date:

Fellow of Association of Chartered Certified Accountants Brett Nicholls Associates

Herbert House, 24 Herbert Street, Glasgow, G20 6NB

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Ruchazie Parish Church of Scotland, Glasgow Report and Accounts for the Year Ended 31 December 2022

Receipts and Payments Account

Receipts Notes Donations 3 Grants 4 Charitable Activities Income 5 Payments Charitable Activities Costs 6 Net Receipts/-Payments Transfers Between Funds Net Surplus/-Deficit for the Year Funds Brought Forward Funds Carried Forward 9	Unrestricted Restricted Total Funds Funds Funds £ £ £ 11,336 5,926 17,262 5,979 129,473 135,452 18,688 39,629 58,317 36,003 175,028 211,031 47,186 118,023 165,209 (11,183) 57,005 45,822 3,250 (3,250) - (7,933) 53,755 45,822 14,066 86,010 100,076 £6,133 £139,765 £145,898	2021 Total £ 13,371 126,941 56,275
		196,587
		153,164
		43,423
		- 43,423 56,653 £100,076

All income and expenditure derive from continuing activities in both years.

The notes on pages 9 to 12 form an integral part of these accounts.

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Rwhazie Par6h Churth oFSc(thrnl. Rewrt arKI Accountsfor trYear En(d31 2022 ststementofBala￿eS Totol 2021 Funds Ftsrnfs Funds rotol Openirg CAsh and &3nk Bala￿eS SurplU5/-Def￿itfvTthe yeor aosing Cash aftd Bank Bala￿e5 14,066 17.9331 6.133 863JlO 53.755 139,765 100.076 45A22 145,898 56.653 43,423 100,076 Signed oi bthèlf of the trustpp<: Date.. Page 8 of 12

Ruchazie Parish Church of Scotland, Glasgow Report and Accounts for the Year Ended 31 December 2022

Notes to the Accounts

1. Basis of Preparation

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2. General Information

Ruchazie Parish Church of Scotland, Glasgow ("the charity") is an unincorporated association governed by its constitution dated 16 June 1964. It was registered as a charity in Scotland (registered number SC003149) on 16 June 1964. Its registered address is 4 Eibank Street, Glasgow, G33 3QN.

3. Donations Donations and Fundraising 4. Grants Anchor Foundation Arnold Clark Community Fund Awards for All Baird Trust Bellahouston Bequest Fund Cash for Kids Church of Scotland Go For it Fund Church of Scotland Small Grants Fund Claremont Trust Fabric Fund Faith in Community Ferguson Bequest Fund Glasgow City Council GCC Area Partnership GCC Communities Fund GCVS Wellbeing Fund Go For it Hugh Fraser Foundation Kickstart NHS Other Grants and Trusts Ruchazie Housing Association	Unrestricted Restricted Total Funds Funds Funds £ £ £ 11,336 5,926 17,262 Unrestricted Restricted Total Funds Funds Funds £ £ £ - - 9,950 9,950 8,000 8,000 - 8,473 8,473 - - - - - - 5,979 33,340 39,319 - - 10,000 10,000 15,000 15,000 - - 4,710 4,710 - 40,000 40,000 5,979 129,473 135,452	2021 Total £ 13,371
		2021 Total £ 3,000 1,000 - - 3,000 - 30,000 1,000 500 16,334 3,000 2,000 - 2,558 16,369 - - 5,000 750 - 2,430 40,000
		126,941

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Ruchazie Parish Church of Scotland, Glasgow Report and Accounts for the Year Ended 31 December 2022

Notes to the Accounts

5. Other Receipts Earned Income/Membership Fees Rental of Premises Catering Income HMRC Furlough Scheme Employment Allowance Other Income 6. Charitable Activities Costs Salaries Staff Training and Support Travel Expenses Volunteer Expenses Activities and Equipment Counselling Service Pantry Start Up Costs Food Distribution/Vouchers Food Costs Garden Costs Accounting Independent Examination Accounting Support Bank Charges Cleaning Church Annual Contributions Church Telephone Church Heat and Light Council Tax Equipment Employee Loan Insurance Heat and Light Hospitality Marketing Outreach Office Equipment & Furniture Office Supplies Payroll Fees Printing, Postage and Stationary Professional Fees Carried Forward	Unrestricted Restricted Total Funds Funds Funds £ £ £ 2,226 39,629 41,855 11,359 11,359 699 699 - 4,238 4,238 166 166 18,688 39,629 58,317 Unrestricted Restricted Total Funds Funds Funds £ £ £ 15,628 49,924 65,552 500 500 19,584 19,584 120 120 4,815 4,815 - - 6,449 6,449 3,837 5,229 9,066 520 520 738 738 3,168 3,168 - 323 15 338 - 763 763 - - 7,197 1,885 9,082 - - 1,983 1,983 5,888 8,242 14,130 200 200 222 222 17 1,695 1,712 1,292 - 1,292 158 27 185 702 702 156 636 792 100 100 43,170 98,843 142,013	2021 Total £ 44,027 6,904 300 1,890 3,154 -
		56,275
		2021 Total £ 68,131 - 7,607 460 3,944 3,150 942 58 2,655 392 948 2,220 16 257 456 346 4,001 860 1,040 200 2,014 7,498 1,880 547 - 4,450 409 742 791 1,334
		117,348

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Ruchazie Parish Church of Scotland, Glasgow Report and Accounts for the Year Ended 31 December 2022

Notes to the Accounts

6. Charitable Activities Costs (Continued) Brought Forward Total Recruitment Rent and Rates Repairs and Maintenance Subscriptions Sundry Telephone Water Rates	Unrestricted Restricted Total Funds Funds Funds £ £ £ 43,170 98,843 142,013 230 230 6,900 6,900 1,513 1,782 3,295 839 8,786 9,625 1,629 381 2,010 35 479 514 622 622 47,186 118,023 165,209	2021 Total £ 117,348 937 11,981 9,282 11,540 788 884 404
		153,164

7. Related Party Transactions

No trustee or person related to a Trustee had any personal interest in any contract or transaction entered into by the charity during the year. There were no expenses paid to trustees in the year ended 31 December 2022 nor the year 2021.

8. Minister's Stipend

All church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all Minister's stipends and employer's contributions for national insurance, pension and housing loan fund. Minister's stipends are paid in accordance with the national stipend scale, which relate to years of service. For the year in review the minimum stipend was £28,700 and the maximum stipend (in the fifth and subsequent years) was £35,269.

9. Funds Analysis Unrestricted Core Designated Fabric Fund Café Restricted Children's Work Transforming Ruchazie Pantry Wellbeing Café Grand Total	Opening Closing Balance Balance 1 Jan 22 Receipts Payments Transfers 31 Dec 22 7,699 15,579 16,249 (896) 6,133 - 5,979 16,641 10,662 - 6,367 14,445 14,296 (6,516) -
	14,066 36,003 47,186 3,250 6,133
	5,225 1,442 3,065 414 4,016 16,758 15,000 11,060 (2,039) 18,659 64,027 138,515 92,191 110,351 - 20,071 11,707 (1,625) 6,739
	86,010 175,028 118,023 (3,250) 139,765
	100,076 211,031 165,209 - 145,898

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Ruchazie Parish Church of Scotland, Glasgow Report and Accounts for the Year Ended 31 December 2022

Purposes of Funds

Core	The unrestricted, 'free reserves' of the charity
Designated Fabric Fund	The Trustees have set aside funds for maintenance of the Church property.
Café	To enable the day to day running of Ruchazie Parish Church Community Café.
Children's Work	BBC Children in Need funding for youth workers, residentials, and activity costs.
Pantry	The development and subsequent running of the Ruchazie Pantry - a community food
	shop.
Wellbeing Café	The development of a wellbeing café.
Transforming Ruchazie	To enable youth, creative and volunteer development work.

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