Maybole Parish Church of Scotland
Congregational Accounts 2022
Congregation No. 100580 Charity No. SC 003164
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Maybole Parish Church of Scotland Charity No. SC 003164
Reference and Administrative Information
Charity name Maybole Parish Church of Scotland Charity Registration Number SC 003164 Congregation Number 100580 _ a Trustees Bankers Royal Bank of Scotland, Ayr
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Maybole Parish Church of Scotland Charity No. SC 003164 Trustees Annual Revort Year Ending 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).
Recruitment and Appointment of Trustees
The members Kirk Session 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. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Kirk Session is responsible for spiritual affairs and meets on average 6 times a year or as required.
The finance committee meets to discuss budget, insurance and other matters as required during the year.
Objectives and Activities
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 the ordinances of religion to the people in every parish of Scotland througha territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Maybole Parish Church has a weekly worship service with additional ecumenical services during Holy Week and Christmas.
An established choir led by the organist meet for weekly practice and contribute to Sunday worship with an introit and anthem as well as contributing to special services.
The Church has an active Guild who meet fortnightly from October to March.
Maybole Parish Church and the Carrick Centre work in partnership and share several fundraising events throughout the year.
The Church enjoys a good working relationship with other Churches in the town as well as the linked charge of Crosshill Parish Church.
Achievements and Performance
Maybole Parish Church, in partnership with the Carrick Centre, opened its doors in January 2012 and since then, the numbers attending worship services have remained steady.
We have continued to develop our Fairtrade status and are registered members of the
Scottish Fairtrade Forum.
We have continued our commitment to the monthly donations to the local foodbank.
Donations towards the Ukraine appeal and the Pakistan flooding appeal were generously supported by the congregation.
The Church is incorporated within the Carrick Centre, allowing the local community to work in partnership to promote a shared sense of growth for the inhabitants of Maybole.
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Maybole Parish Church of Scotland Charity No.SC 003164 Trustees Annual Report Year ended 31st December 2022
Financial Review
The principal source of income of the Church is through offerings, which includes FWO envelopes, standing orders either annually, monthly or weekly, open plate contributions and miscellaneous donations throughout the year.
The table below shows a comparison of 2021/ 2022 regular income.
| 2022 | 2021 | Difference | |
|---|---|---|---|
| FWO ( non Gift Aid) | 6001 | 6708 | -707 |
| Gift Aid Donations | 28674 | 29376 | -702 |
| Tax Recovered on Gift Aid | 9218 | 8897 | 321 |
| Standing Orders ( non Gift Aid) | 3195 | 2348 | 874 |
| Open Plate | 1560 “$48,648.00 2648. |
1222 £48.551.00 |
338 124.00 |
As you can see from the above table, our regular income has remained steady overall during 2022. Although there has been a dip in some areas of giving, other areas have increased enough to maintain a balance.
Tax recovered on Gift Aid appears positive but this is due to now being able to claim FWO donations on Gift Aid Small Donations Scheme even if the person has not signed up for Gift Aid.
Several donations were made throughout the year, not recorded above. (See page 10) These extra donations give a vital boost to income.
Expenditure for Ministries and Mission was reduced by £6,000 due to the generous contribution from Ayr Presbytery. This fund is no longer available.
Mission and Ministries has been replaced by Giving to Grow. Our payment requirements for 2023 is £36,753 but with the vacancy allowance our payments are reduced to £25,976.
Loan Payments
Full payments of £12,080 were made on the loan in March and September 2022. Local Church payment was £6544 with the remainder taken from the manse rental. Without the manse rental, we would find it difficult to cover loan payments.
At the end of December 2022 :
40 members contributed by weekly or monthly standing order, a drop of 4 63 members were signed up for Gift Aid, a drop of 2
37 members contributed through FWO envelopes, a drop of 16 Others donated annually
The reduced number of contributors is due to deaths and fewer members attending Sunday services. Once again, although many are not attending Church some members have still ensured their FWO envelopes are collected by or delivered to the treasurer or other members.
Reserve Policy
It is the policy of the Trustees to hold reserves of approximately two months expenditure including designated funds. At the end of 2022, £14347 was held in the Fundraising Account and the Reserve Fund, which is used to meet any shortfall in the Congregational Account Account held £19,116, £5000 less than December 2021.
Both these accounts are needed to meet the ongoing loan repayments.
Carrick Centre building insurance which should have been paid in December 2021 wasn't paid until January 2022. This meant a total of £5,700 was made for both payments, January and December 2022. Another reason why the Reserve Fund has diminished.
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Maybole Parish Church of Scotland Charity No. SC 003164 Trustees Annual Report Year Ending 31°* December 2022
Statement of Trustees’ Responsibilities
The members of the Kirk Session/ Congregational Board must prepare financial statements giving sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session/ Congregational Board are responsible for keeping proper accounting 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 (Scotland)Act 2005, the Charities Accounts ( Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007.
They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
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Approved by the Trustees and Signed on their behalf:
= (Session Clerk)
Date i+ / | / 23
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Maybole Parish Church of Scotland Charity No. SC 003164
Report of the Independent Examiner
I report on the accounts of Maybole Parish Church of Scotland for the year ended 31st December 2022 which are set out on pages | tol3.
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) Act 2005 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) © of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
An 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 view given by the accounts.
Independent Examiner's Statement
In the course of my examination, no matter has come to my attention
- which gives me reasonable cause to believe that in any material respect the requirements: (a) to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulation, and
(b) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the Accounts Regulations 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.
Date
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|Mayboke|Parish|Church|of Scotland|page 7|
|Charity|No.SC|003164|
|Receipts|and|Payments|Account|
|Year ended|31st|December|2022|Notes|
|Unrestricted|Designated|Restricted|Endowment|Total|Total|
|Funds|Funds|Funds|Funds|
|2022|2022|2022|2022|2022|2021|
|Receipts|1|
|Voluntary|income|53037|53037|54,882|
|Activities|for|generating|funds(NCP)|240|240|360|
|Activities|for|generating|funds(Choir|)|310|310|25|
|Activities|for|generating|funds(fundraising)|2516|2516|1,263|
|Fabric|Fund|
|Guild|235|235|167|
|Bell|Trust lump sum|0|0|3,195|
|Bank|Interest|102|5|
|ee|a a|ee|SO,|OR||vee|
|Total Receipts|£55,655|£0|£785|£0|£56,440|£59,897|
|Unrestricted|Designated|Restricted|Endowment|Total|Total|
|Funds|Funds|Funds|Funds|
|2022|2022|2022|2022|2022|2021|
|Payments|2|
|Costs of generating|funds|222|222|201|
|Charitable|activities|58502|58502|48,591|
|Fabric|Fund|
|New|Church|Project (NCP)|360|360|360|
|Fundraising|
|Choir|219|219|
|Guild|200|200|217|
|Trusts|2000|2000|200|
|Total Payments|£58,724|£0|£779|2000|£61,503|£49,569|
|Net|Movement|in|Funds|-3069|6|-2000|-5063|11,378|
|Total|funds|brought|forward|36531|8838|4648|5095|£55,112|£33,406|
|Total Funds|carried|forward|£33,462|£8,838|£4,654|£3,095|£50,049|£44,784|
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| Maybole Parish Church of Scotland | page 8 | |||||
|---|---|---|---|---|---|---|
| Charity No.SC 003164 | ||||||
| Statement of Balances | ||||||
| Year ended 31st December 2022 | ||||||
| Notes | Unrestricted | Designated | Restricted | Endowment | Total | Total |
| Funds | Funds | Funds | Funds | |||
| 2022 | 2022 | 2022 | 2022 | 2022 | 2021 | |
| Bank and Cash Balances | ||||||
| Royal Bank ofScotland Current Acc. | 934 | 934 | 512 | |||
| Royal Bank ofScotland High Interest Acc | 32528 | 8838 | 3714 | 3095 | 48175 | 53576 |
| Royal Bank(Current Acc.) Guild | 219 | 219 | 448 | |||
| Royal Bank(Deposit Acc.) Guild | 483 | 483 | 218 | |||
| Royal Bank (Current Acc.) NCP | 238 | 238 | 334 | |||
| Cash NCP | 24 | |||||
| TotalIncomingResources | £33,462 | £8,838 | £4,654 | £3,095 | £50,049 | £55,112 |
Creditors - Loans Payable to General Trustees
The Congregation has two loans outstanding with the General Trustees:Full payment of £12,080 was paid in March and September 2022, local Church payment of £6544 with the remainder from the manse rental. This interest free loan of £36,240 has 3 more years to run.
Following the sale of Barns Terrace Manse in January 2020, the other loan has been reduced to £64,790. The accounts were approved by the Trustees on {? | ( | 2s __ For and on behalf of the Trustees
Maybole Parish Church of Scotland Charity No.SC003164 Notes to the Accounts — Year ended 31st December 2022
page 9
Trustee Remuneration and Related Party Transactions
received expenses of £45 each totalling £135. (see page 11)
| Movements in Funds | ||||||
|---|---|---|---|---|---|---|
| At | Jan | Incoming | Outgoing | Transfers | At 31 | |
| 2022 | Resources | Resources | 2022 | |||
| Unrestricted Funds | ||||||
| Reserves | 24,763 | 0 | -5,647 | 19,116 | ||
| Congregational Account | -63 | 53140 | -58724 | 5,647 | 0 | |
| Fundraising | 11,832 | 2515 | 0 | 14,347 | ||
| Restricted Funds | ||||||
| Youth Work | 437 | 437 | ||||
| Choir | 187 | 310 | -219 | 278 | ||
| Guild | 666 | 235 | -200 | 701 | ||
| New Church Project | 358 | 240 | -360 | 238 | ||
| Legacy | 3000 | 3,000 | ||||
| Designated Funds | ||||||
| Fabric Fund | 1,338 | 1,338 | ||||
| Youth Worker | 7500 | 0 | 7500 | |||
| Endowment Funds | ||||||
| Bell Trust | 4,925 | 0 | -2000 | 2,925 | ||
| Trusts | 169 | 0 | 0 | 169 | ||
| TotalFunds | £55,112.00 | £56,440.00 | £0.00 | £50,049.00 |
Purposes of Restricted Funds
Youth Work to be used to finance future youth activities. The Guild allocate their income as decided by the Guild themselves. New Church Project - To provide funding for the New Church Choir - to be used to purchase music related items as required Legacy - to be decided
Purposes of Endowment Funds
Income from the Bell Trust to be used for the purpose of providing gifts to the poor of the Parish and to be distributed solely by the minister at his/her discretion.
Purposes of Designated Funds
Fabric Fund- to be used for repairs and maintenance to manse.
Youth Worker - grant from presbytery to use as support in Youth Work or other pastoral role as required.
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| Maybole Parish Church ofScotland | page 10 | ||
|---|---|---|---|
| Charity No.SC 003164 | |||
| Notes to theAccounts | |||
| Yearended 31stDecember2022 | |||
| Analysis of Donations | 2022 | 2021 | |
| 1 | Voluntary Income | ||
| FWO Scheme ( non Gift Aid) | 6,001 | 6,708 | |
| Standing Orders non GiftAid | 4595 | 2,948 | |
| Gift Aid Donations | 28,674 | 29,376 | |
| Tax recovered on GiftAid | 9218 | 8,897 | |
| Ordinary Offerings (open plate) | 1561 | 1,222 | |
| Other Donations | 2,987 | 5,731 | |
| Guild | 235 | 167 | |
| Collection for Third Parties (Seenote on page 12) | |||
| 1 | Activities forGenerating Funds | ||
| Fundraising | 2516 | 1263 | |
| Choir | 310 | 25 | |
| NCP | 240 | 360 | |
| 1 | Investment Income | ||
| Deposit Interest | 102 | 5 | |
| Endowmentone offlump sum | 3195 | ||
| TotalReceipts | £56,440.00 | £59,897.00 |
| Maybole Parish Church ofScotland | page 11 | ||
|---|---|---|---|
| Charity No.SC 003164 | |||
| Notes to the Accounts | |||
| Year ended 31st December 2022 | |||
| 2 | Analysis of Payments | 2022 | 2021 |
| Costs ofGenerating Funds | |||
| Offering envelopes | 222 | 201 | |
| Charitable Activities | |||
| Ministries and Mission Contributions | 24313 | 21,723 | |
| Presbytery Dues | 1161 | 1,161 | |
| Interim Moderator Tr Expenses | |||
| Minister Tr Expenses | |||
| Locum Fees | 8452 | 10,340 | |
| Locum Tr Expenses | 281 | 299 | |
| PulpitSupply | 113 | ||
| Telephone etc. | |||
| Manse Council Tax | |||
| Building Insurance | 5703 | ||
| Insurance Manse/ Contents | 685 | 664 | |
| Carrick Centre | 6000 | 5,796 | |
| Printing/stationery etc. | 318 | ||
| Music Licence | 220 | 212 | |
| Guild | 200 | 217 | |
| Bell Trust donation to Foodbank | 500 | 200 | |
| Bell Trust Donation to Heat and Eat Project | 1000 | ||
| Bell TrustDonation to Pantry | 500 | ||
| New Ch Project |
360 | 360 | |
| Loan Repayment | 6544 | 3,936 | |
| Choir | 219 | ||
| Manse Fabric | 1425 | 261 | |
| Misc | 40 | ||
| Regency Cleaning (Church) | 375 | 746 | |
| 2 | StaffCosts | ||
| Organist | 3000 | 3000 | |
| Supply Organist | 55 | ||
| Officebearerexpenses | 135 | 135 | |
| TotalPayments | £61,503 | £49,569.00 |
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|Maybole|Parish|Church|of Scotland|page|12|
|Charity|No.SC|003164|
|Receipts|and|Payments|Account|
|Year|ended|31st|December|2022|
|Analysis|Of Net|Assets|Between|Funds|
|General|Designated|Restricted|Endowment|Total|
|Current|Assets|
|Royal|Bank|of Scotland|Current Account|934|934|
|Royal|Bank|of Scotland|High|Interest|Account|32528|8838.00|3714|3095|48,175|
|Royal|Bank|of Scotland (NChP)|238|238|
|Royal|Bank|of Scotland|Guild|Current|Account|483|483|
|Royal|Bank|of Scotland|Guild|Deposit|Account|219|219|
|Net Assets|at 31st December 2022|£33,462,|£8,838|£4,654|£3,095.|0,049|
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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 1s related to years of service. For the year under review the minimum stipend was £28,700 and the maximum stipend in 5th and subsequent years of service, £35,269.
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|---|---|---|---|---|---|---|---|
|Collections|for|Third|Parties|2022|2021|
|Christmas|Eve|2021|Aberlour|Trust|80|
|Ukraine|(donations|plus|Gift|Aid)|955|
|Psalms|of Praise|Service|Disaster|Emergency|Fund|
|—S|Presentation|61090|
|Remembrance|Service|Erskine|230|
|Combat|Stress|165|
|Day|of Giving|Christian|Aid|Afghan|Appeal|85|
|Day|of Giving|Christian|Aid|Haiti|A|ppeal|85|
|£1,965|£335|
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Maybole Parish Church of Scotland Charity No.S003164
| Maybole Parish Church of ScotlandScotland Charity No.S003164 |
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|---|---|---|
| Budget 2023 | Actual 2022 | |
| Receipts | ||
| Offerings | ||
| FWO Scheme( non Gift Aid) | 6500 | 6814 |
| Gift Aid Donations | 27000 | 28674 |
| Tax recovered on Gift Aid | 8000 | 9218 |
| Ordinary Offerings (open plate) | 1400 | 1560 |
| Standing Orders (non Gift Aid) | 4500 | 4595 |
| Other Ordinary General Income | ||
| Donations from Organisations | 0 | 0 |
| Misc Donations ( including funeral) | 1500 | 2987 |
| Total Ordinary General Receipts | 48900 | 53848 |
| Payments | ||
| Ministries and Mission (Giving to Grow) | 25976 | 24313 |
| Presbytery Dues | 1200 | 1161 |
| Local Staffing Costs | ||
| Minister travelling expenses | 0 | 0 |
| Interim Moderator Travelling Expenses | 0 | 0 |
| Locum fees and travelling expenses | 8732 | |
| Pulpit Supply | 800 | 113 |
| Salaries | 4000 | 3000 |
| Building Costs | ||
| Carrick Centre | 6000 | 6000 |
| Manse council Tax | 0 | 0 |
| Insurance | 3900 | 6388 |
| Other Local Costs | ||
| FWO envelopes | 220 | 222 |
| Printing, Stationery Etc | 0 | 0 |
| Telephone | 0 | 0 |
| Session | 0 | 0 |
| CCLI | 225 | 220 |
| Manse Fabric | 1500 | 1424 |
| Regency Cleaning | 400 | 395 |
| TotalOrdinaryGeneralPayments | 44221 | 51968 |
Extraordinary Expenses
Loans
Full payments of £12080 were made on the loan in March and September 2022. Local Church payment was £6544 with the remainder taken from the manse rental. As long as there is the manse rental contribution, we should be able to pay the full amount in 2023.
This interest free loan of £36,240 has 3 more years to run.
The other Loan, L00284 has £64,790 owing.
NOTES
Ministries and Mission has been revised and is now known as Giving to Grow. In 2022, there were 2 payments for the Carrick Centre building insurance. In 2023 there will be only 1, in December.
The monthly payment to Carrick Centre may rise in 2023, but at time of publication there is no indication as to how much this will be.
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| Maybole Parish Church ofScotland | Appendix |
|---|---|
| Charity No.SC 003164 | |
| Funds Held on Behalf ofthe Congregation | |
| By The Church ofScotland General Trustees | |
| Consolidated Fabric Fund Revenue Balance |
£1,854.00 |
| Deposit Fund New Church Project | £182.00 |
| £2,036.00 |