The Church of Scotland Saltcoats North Parish Church
Receipts and Payments Accounts For the year ended 31 December 2022
Congregation No.: 120676 Charity No.: SC003299
Saltcoats North Parish Church
Congregational Accounts for the year ended 31 December 2022
Reference and Administrative Information
Charity Name: Saltcoats North Parish Church Charity Registration No: S$C003299 Congregation Reference No: 120676 Contact address: Ivanhoe Drive Saltcoats Ayrshire KA21 6LS
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Trustees
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_ Board Principal Office-Bearers Minister: Vacant Session Clerk: po Clerk to the Board: a Church Treasurer: pe Independent Examiner:
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Bankers:
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Bank ofScotland
Saltcoats North Parish Church
Congregational Accounts for the year ended 31 December 2022
Structure, Governance and Management
Governing Document
The North Parish 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. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by the Presbytery. The Congregational Board is appointed from within the congregational and 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 appointed at the Stated Annual Meeting and serve for a period of three years after which they can be re-elected at the next Stated Annual Meeting. All of the active Kirk Session members are on the Congregational Board.
Organisational Structure
The Congregational Board is chaired by the Minister and meets at least five times a year. The Board is served by the Fabric Committee. The Kirk Session which meets at least five times a year is responsible for the overall life of our Church. The Minister is Moderator of Session and also has specific responsibilities.
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 through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Saltcoats North Parish is one branch of the Church of Scotland and part of the world-wide historical Church of Jesus Christ. As such we are part of all that the Church of Scotland does and beyond it we are linked to Actions of Christians Together in Scotland, the British Council of Churches and the World Council of Churches.
At a local level our congregation meets to worship One God, Father, Son and Holy Spirit, to learn and grow in our faith and to witness and practically convey the love of God with others. In doing this we grow in fellowship with God, each other and reach out to others.
Our Sunday worship services are core to our activities and the Sunday School and Youth Group are a key part of these services. In addition there are many diverse activities which are undertaken in the North Parish throughout the week including the Guild, the Work Party, a Badminton Club, Scottish Country Dancing and Ballroom Dancing class.
Saltcoats North Parish Church
Congregational Accounts for the year ended 31 December 2022
Objectives and Activities Continued
Special services include baptisms, weddings, funerals, Holy Week services, special Christmas services, Ecumenical services and combined services with organisations in the community such as schools and residential nursing homes.
We have a prayer ministry, a magazine ministry, a flower ministry, a CD and DVD ministry, a radio ministry and a library within our Church. Home communion for the housebound, hospital visits and counselling services are also vital to our overall objective of the extension of worship and fellowship in the parish.
Achievements and Performance
Our Church plays a key role in the provision of services to the local community and our halls are used by external bodies such as, Craft Fairs, Scottish Country Dance School, and other dance classes.
Our mission work continues through our websites - www.saltcoatsnorth.co.uk and www. revalexbnoble.com. CD recordings of church services are freely available to our congregation and the parish and our Minister contributes to local radio, the recordings of which are freely available.
Within the year we have raised funds on behalf of organisations including Christian Aid, Erskine and Poppy Scotland, with further details provided on page 11. We have a Foodbank collection point which is donated into regularly.
Financial Review
The principal source of income for the General Fund is from weekly offerings and freewill donations. There has been a decrease in overall weekly freewill offerings of around 10% since last year. Members are encouraged to use the Gift Aid Scheme to increase the Church's income and in the year Gift Aid contributions were 30% of overall donations; tax recovered on these will amount to 10% of overall donations figure. Weekly freewill and open plate donations generated 45% of the total.
The largest item of expenditure is the Ministries and Mission allocation which is paid directly to the Church of Scotland. This is calculated based on the average of our previous three years congregational income. This money is used for salaries, recruitment, education and related costs of ministers, support and development of ministries and specific work in areas such as Crossreach and World Mission.
Expenditure on heat and light continues to be a significant item of expenditure for the Church.
Saltcoats North Parish Church
Congregational Accounts for the year ended 31 December 2022
Reserves Policy
It is the Trustees policy to generate sufficient income to meet expenditure each year without generating large reserves for unspecified purposes. At the year-end the Church held unrestricted cash funds of £25,052 (2021: £16,699).
At the year-end the balance of Restricted Funds held by the Church amounted to £13,449 (2021: £13,644). These funds must be used for the purpose that they were specifically given. Currently the funds are held for Mission, Benevolent, baptism and Organ and theire purpose is detailed on page 8. The Organ Fund is held on our behalf by the Church of Scotland Investors Trust. As the Organ ages maintenance is becoming a significant expenditure to the Church. We should look at using the centrally held organ fund to give the organ a full service and replace items that get naturally worn - leather etc.
Stewardship Programme
Saltcoats North Parish Church, in accordance with the General Assembly's instruction participated in the national stewardship programme. We held a stewardship promotion month (mid Sept - mid Oct) including four Sundays - Service Sunday, Harvest Thanksgiving, the Annual Dedication Service and Stewardship Sunday.
Statement of Trustees' Responsibilities
The members of the Kirk Session and Congregational Board must prepare financial statements which give sufficient detail to enable appreciation of the transactions of the Church during the financial year. The members of the Kirk Session and 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 (as amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safe guarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Date: AD, Jt oweth.... 2.0.9.%..
Saltcoats North Parish Church
Congregational Accounts for the year ended 31 December 2022
Statement of Accounting Policies
The principal accounting policies which have been applied consistently in the current and preceeding year in preparing the accounts are set out below.
Basis of Preparation
The accounts have been prepared on a Receipts and Payments basis in accordance with The Charities Accounts (Scotland) Regulations 2006 (as amended).
Funds
Funds are classified as either Unrestricted Funds or Restricted Funds and defined as follows:
Unrestricted Funds are expendable at the discretion of the trustees in furtherance of the objectives of the chaity. If part of the Unrestricted Funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. The designation has an admistrative purpose only and does not legally restrict the trustees' discretion to apply the fund.
Restricted Funds are those which are subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objectives of the charity. Such funds cannot be transferred to unrestricted funds and used for general purposes.
Receipt of Income
All donations are included within Receipts under either Restricted or Unrestricted funds according to the terms under which the donations are made.
Payment for Goods and Services
No provision has been made for liabilities incurred prior to the year-end but not paid or payable.
Saltcoats North Parish Church
Congregational Accounts for the year ended 31 December 2022
Independent Examiner's Report to the Trustees of Saltcoats North Parish Church of
I report on the accounts of the charity for the year ended 31 December 2022 which are set out on pages 6 to 11.
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 (as amended).
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
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
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which gives me reasonable cause to believe that in any material respect the requirements: ® to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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® to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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- 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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— a
Date: 12 March 2023
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Saltcoats North Parish Church
Congregational Accounts for the year ended 31 December 2022
Receipts and Payments Account for the year ended 31 December 2022
These accounts have been prepared on a Receipts and Payments Basis and only contain amounts actually received or paid during the year.
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Total|Funds|Funds|Total|
|2021|2022|2022|2022|
|£|Note|£|£|£|
|RECEIPTS|
|32,225|Donations|3|29,645|-|29,645|
|-|Legacies|2,000|-|2,000|
|270|Activities|for|Generating|Funds|580|-|580|
|-|Bank &|Deposit|Interest|-|-|-|
|13|Investment|Income|-|67|67|
|32,508|32,225|67|32,292|
|1,168|Rental|of Premises|4,297|-|4,297|
|-|Sale|of Assets|-|-|-|
|-|Sale|of|Investments|-|-|-|
|-|Grants|-|-|-|
|-|Receipts|from|General|Trustees|-|-|-|
|-|Other|Receipts|(Choir and|Guild)|-|-|-|
|1,168|4,297|-|4,297|
|33,676|TOTAL RECEIPTS|36,522|67|36,589|
|PAYMENTS|4|
|192|Costs|of Generating|Funds|126|-|126|
|32,809|Charitable|Activities|28,305|-|28,305|
|-|Governance|Costs|-|-|-|
|-|Other|Payments|(Choir|and|Guild)|-|-|-|
|33,001|TOTAL PAYMENTS|28,431|-|28,431|
|675|Excess|of Receipts|over|Payments|for|the year|before|8,091|67|8,158|
|-|Transfers|In/(Out)|262|(262)|-|
|675|Excess|of Receipts|over|Payments|for|the year|8,353|(195)|8,158|
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Saltcoats North Parish Church
Congregational Accounts for the year ended 31 December 2022
Statement of Balances As At 31 December 2022
This table shows the movement in the year on the funds currently held locally and by the Church of Scotland General Trustees in Edinburgh.
| Unrestricted | Unrestricted | Restricted | ||||
|---|---|---|---|---|---|---|
| Total | Funds | Funds | Total | |||
| 2021 | 2022 | 2022 | 2022 | |||
| £ | Note | £ | £ | £ | ||
| BANK & DEPOSIT BALANCES | ||||||
| 29,668 | Bank& Deposit Balances Brought Forward | 16,699 | 13,644 | 30,343 | ||
| Movement in Year | ||||||
| 675 | Excess ofReceipts over Payments foryear | 8,353 | (195) | 8,158 | ||
| 30,343 | Bank& Deposit Balances Carried Forward | 2 | 25,052 | 13,449 | 38,501 | |
| ASSETS | ||||||
| 5,000 | Gift Aid Receivable (includingon small donations) | 3,500 | - | 3,500 | ||
| - | Hall Hire | |||||
| 5,000 | 3,500 | - | 3,500 | |||
| LIABILITIES | ||||||
| 200 | Ministers Expenses | 200 | - | 200 | ||
| 250 | Sundries | 250 | - | 250 | ||
| 450 | 450 | - | 450 |
These accounts were approved by the Kirk Session and Congregational Board on hikes . 3. 2S
For and on behalf of the Kirk Session and Congregational Board
Saltcoats North Parish Church
Congregational Accounts for the year ended 31 December 2022
Notes to the Accounts
Note 1: Trustees Remuneration and Related Party Transactions
During the year payments to [J for travel expenses were £NIL (2021: £NIL), and telephone, stationary and postage was £NIL (2021: £NIL). Council Tax was £NIL (2021: £NIL). Travel expenses of £91 (2021: £62) and other expenses of £NIL (2021: £245) were paid to the Locum minister.
No trustees received payments for work done or services provided and no payments were made or expenses reimbursed to a connected person of a trustee during the year or the preceding year.
During the year a total of approximately £4,000 was donated to the congregation by the trustees (Kirk Session).
| Note 2: Movement in Funds | Note 2: Movement in Funds | |||||
|---|---|---|---|---|---|---|
| 31.12.21 | 01.01.22 | Receipts | Payments | Transfers | 31.12.22 | |
| £ | £ | £ | £ | £ | £ | |
| Unrestricted Funds | ||||||
| 10,617 | General Fund | 10,617 | 36,522 | (28,431) | 2,500 | 21,208 |
| 2,059 | Designated Fabric Fund | 2,059 | - | - | (2,059) | - |
| 179 | Designated Benevolent Fund | 179 | - | - | (179) | - |
| 697 | Designated Fund - Choir | 697 | - | - | - | 697 |
| 1,871 | Pensioners Christmas Meals | 1,87] | - | - | - | 1,871 |
| 426 | Designated Fund - Guild | 426 | - | - | - | 426 |
| 850 | Designated Fund - Badminton | 850 | - | - | - | 850 |
| 16,699 | 16,699 | 36,522 | (28,431) | 262 | 25,052 | |
| Restricted Funds | ||||||
| 888 | Mission Fund | 888 | - | - | - | 888 |
| 262 | Baptismal Fund | 262 | - | - | (262) | - |
| 349 | Benevolent Fund | 349 | - | - | - | 349 |
| 12,145 | Organ Fund | 12,145 | 67 | - | - | 12,212 |
| 13,644 | 13,644 | 67 | - | (262) | 13,449 | |
| 30,343 red |
TOTALFUNDS | 30,343 36,589 — (28,431) - 38,501 OOOO |
Purpose of Designated Funds
Fabric Fund: the trustees have set aside funds for the maintenance of the Church property. Reserve Fund: held for unforeseen contingencies.
Tea Fund: after service tea & coffee and kitchen items.
Flower Fund: church flowers and gifts of flowers.
Purpose of Restricted Funds
Mission Fund: provides CD's of Church services to the congregation, housebound and wider parish. Benevolent Fund: the provision of financial aid where needed within the parish. Baptismal Fund: for the provision of Baptismal bibles and gift stationery.
Organ Fund: held by the Church of Scotland Investors Trust for signifcant expenditure specific to the organ.
Saltcoats North Parish Church
Congregational Accounts for the year ended December 2022
Notes to the Accounts
Note 3: Analysis of Donations
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Total|Funds|Funds|Total|
|2021|2022|2022|2022|
|£|Donations|£|£|£|
|19,498|WFO|Scheme|(non|Gift|Aid)|16,571|-|16,571|
|9,161|Gift|Aid|Donations|7,940|-|7,940|
|3,566|Tax|Recovered|on|Gift|Aid|Donations|3,821|-|3,821|
|-|Legacies|2,000|-|2,000|
|-|Other Offerings,|Donations|etc.|1,312|-|1,312|
|32,225|31,645|-|31,645|
|Activities|for|Genrating|Funds|
|270|Weddings|and|Funerals|580|-|580|
|-|Activities|for|Genrating|Funds|-|-|-|
|-|Bank &|Deposit|Interest|-|-|-|
|13|Investment|Income|-|67|67|
|283|580|67|647|
|Other|Receipts|
|1,168|Rental|of Premises|4,297|-|4,297|
|-|Sale|of Assets|-|-|-|
|-|Sale|of Investments|-|-|-|
|-|Grants|-|-|-|
|-|Receipts|form|General|Trustees|-|-|-|
|-|Other|Receipts|(Choir &|Guild)|-|-|-|
|1,168|4,297|-|4,297|
|33,676|TOTAL RECEIPTS|36,522|67|36,589|
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Saltcoats North Parish Church
Congregational Accounts for the year ended 31 December 2022
Notes to the Accounts
Note 4: Analysis of Payments
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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Total|Funds|Funds|Total|
|2021|2022|2022|2022|
|£|Cost of Generating|Funds|£|£|£|
|192|Offering|Envelopes|126|-|126|
|192|126|-|126|
|Charitable|Activities|
|12,102|Minsitry|and|Mission|Allocation|10,157|-|10,157|
|792|Presbytery|Dues|263|-|263|
|307|Ministers|Expenses|90|-|90|
|11,504|Pulpit|Supply|5,339|-|5,339|
|1,150|Other|Staffing|Costs|2,100|-|2,100|
|1,431|Fabric|Repairs|&|Maintenance|1,925|-|1,925|
|712|Council|Tax|-|-|-|
|1,911|Heat|and|Light|2,747|-|2,747|
|2,059|Insurance|2,140|-|2,140|
|-|Mission|-|-|-|
|-|Church|Office|Expenses|-|-|-|
|-|Organ|and|Music|1,356|-|1,356|
|191|Printing,|Stationery|and|Postage|40|-|40|
|649|Other|Expenses|2,148|-|2,148|
|32,809|28,305|-|28,305|
|Governance|Costs|
|-|Independent|Examiners|Fees|-|-|-|
|Other|Payments|
|-|Designated|Fund|Payments|-|-|-|
|33,001|TOTAL PAYMENTS|28,431|-|28,431|
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Note 5: Minster's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of 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 £28,700 and the maximum stipend (in the fifth and subsequent years) £35,269.
Saltcoats North Parish Church
Congregational Accounts for the year ended 31 December 2022
Notes to the Accounts
Note 6: Collections for Third Parties
| Note 6: Collections for Third Parties | ||
|---|---|---|
| 2022 | 2021 | |
| Third Party Organisation | £ | £ |
| Christian Aid | 368 | 100 |
| Poppy Scotland | 233 | 110 |
| Erskine | 500 | - |
| South Beach Home | 100 | - |
| 1,201 | 210 |
Saltcoats North Parish Church
Congregational Accounts for the year to December 2022
Appendix to the Accounts
Funds Held on Behalf of the Congregation by the Church of Scotland General Trustees
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||||||||
|---|---|---|---|---|---|---|
|2022|2021|
|Capital|Accounts|(Units|held:|4,595)|£|£|
|Credit Balances held at 31|December|at cost|7,076|5,234|
|Credit Balances held|at 31|December|at market value|7,628|7,628|
|2022|2021|
|Revenue|Account|£|£|
|Credit Balances|held|at 31|December|14,106|8,686|
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