2022-12-31-accounts

The Church of Scotland Skelmorlie and Wemyss Bay Parish Church Trustees, Annual Report and Congregational Accounts (Receipts and Payments) Year ending 31st December 2022 Congregation No: 150825 Scottish Charity No: SC 003309 Page I

Trustees. Annual Report Year ended 31 December 2022 The trustees present the annual report and accounts for the SkelmoTlie and Wemyss Bay Parish Church for the year ended 31 December 2022. Reference and Admlnlstratlve Infomiation Charity Name: Skelmorlie and Wemyss Bay Parish Church Charity Registration Number.. SC 003309 Congregation Reference No". 150825 Contact Address.. Dunholrr, 2 Montgofflerie Terrace Skelmorlie PA17 5DT Tiustoes Princlpal Office-bearers Minister. Interim Moderator= Session Clerk: Congr8gational Treasurer. Independent Examlner en erson -ompany 73 Union Street Greenock PA16 8BG Bankgrs Bank of Scotland 64166 West Blackhall Street Greenock PA15 1XG

Trustees, Annual Report Year ended 31 December 2022 Structure, Governance and Management Governing Document The Church is administered in accordance with the tems of the Deed of Constitution (Unitary Form). Recruitment and Appointment of Trustees Members of the 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 Presbyiery. Members of the congregation who are not elders and who are considered to have other appropriate gifts and skills can be elected to serve on the Executive or Committees. Organisational Structure The Kirk session, which meets four times a year, is responsible for the affairs spiritual and temporal wilhin the congregation. Certain matters, outlined in the Constitution (Unitary Form), are delegated to the Executive. Objectives and Activities Skelmortie and Wemyss Bay Parish Church is a constituent ￿)ngregats.0n of the Church of Scotland. The Church of S(xJlland is Trinitarian in doctrine, reformed in tradition and Presbyierian in polity. It exists to glorify God and lo work for the advancement of Christ's Kingdom throughout the world. As 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. Congregational activities include:. Acts ofworship, Fellowship, Bible Study, Friendship Cirde, Prayer Group, Social and Fundraising Events, Community Activities including Country Dancing. Page 3

Achievements and Perfonnance 2022 has been another quite challenging year. as Skelmorfia and Wemyss Bay Parish Church has continued without a Minister, due to the national Church continuing a moratorium on ministerial calls while Presbyteries Gornplete their future planning proces5. Clyde Presbyiery is nearing confirmation of its plan and it appears likely that we will unite with our linked charge at Inverkip to form a united congregalion WFth places of worship in both Inverkip and Skelmorfie, and will be able to call a minister. This is a very positive outcome for our local churches compared with the situation faang many churches elsewhere. We are indebted to our friend, and the Worship Leaders from our linked congregaiiui i aL 11 I Thlv IVI knul iuubiii iy yui Ivay Yrfviai lip so faithfvlly and meaningfully over the last year and a half when we have not had a Minister. We are also grateful to our Interim Moderators, the ', Dr their support. guidance arld encouragement. Our new vastorai ASSlStani, '.OOK up her post in January 2022 and has rapidly become involved in many aspects ' g congregation as well as her core activity of providing pastoral support to those in need. Our Audi(FVisual team has ensured that we have continued lo make our weekly servI￿S available for viewing online via YouTube, an innovation which was very positively received during the COVID restrictions. The Kirk Session has retumed to meeting in person to conduct business and our usual activities such as the Friendship Circle, Fellowship, Bible Study, social and fundiaising events, and country dancing have resumed. However, it is taking time for some of our members to readjust to attending both church and associated activities. particularly in the evenings. Membership and finances remain reasonably stable. and we thank our members for their sustained generous support financially. In particular. we thank those who have so willingly give of their time and talents in so many areas. Without these efforts. there would be no Church of Scotland in Skelmorlie and Wemyss Bay. Page 4

Financial Roview The 2022 accounts are prepared on a Receipts and Payments (cash) basis and show a deficit for the year of £14,151. This is mainly related to an outstanding repayment of £12,700 due from HMRC at year end in respect of Gift Aid. The principal source of income is member offerings and donations. Total offerings and donations for 2022 were £46,586, down £1,333 or 3'h, from 2021. Other points worth noting are: We spent just under £10,000 on emergency repairs to the church stonework. 80 % of this cost was covered by the short-temi leasing of the manse following the Ministerfs retirement in 2021. The net cost to us of the Pasloral Assistant post for 2022 (Presbytery funding has been reduced) was £4,679. Although not reflected in our ac￿Unt8, donations collected for third paty charities were £9,139 (see Note 5)- more than in any previous year and more than in 2020 and 2021 combined. £72 was due to Ihird party charities al Ihe beginning of the year and £58 at year end. Reserves Policy At the year end the Church held unrestricted funds of £229,922 of which £51,006 is designated for the property maintenance fund and £884 for the Sunday Club. The remaining balance of £169.780 in the General Fund is available lo meet any item of unexpected expenditure in Ihe future. The Church also held £8.252 of restricted funds in the W L Kerr Organ Fund. Stalement of Trustees. Responsibilities The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session 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 (Scouand) Act 2005. the Charities Accounts (Scolland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scodand in 2007. They are also responsible for safeguarding the assets of the Church and must tske reasonable steps for the prevention andlor detection of fraud and other irregularities. /Ko1)ru'JL', by -,D.e Tr..s'.eeg L41 lol siyp.ei on their behalf- Session Clerk 23rd February 2023 Page 5

Skelmorlie & Wem ssBa Parlsh Church SCO 03309 Independent Examiner's Report to the Trustees of Skelmorlie & Wemyss Bay Parish Church I report on the accounts of the charity for the year ended 31 December 2022 which are set out on pages7to 11. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotlandl 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 Ihe accounts as required under section 44(1) (c) of the Act and to state whether partlGular matters have come to my attention. Basis of independent examinerfs statement My examination is carried out in accordance with Regulation 11 of the Charitias Accounts (Scotland) Regulations 2006. An examination includes a review of the accounling records kept by the charity and a comparison of the accounts presented with those records. It also include5 consideration of any unusual ilems or disclosures in the accounts and seeks explanations from the truslees (x)nceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audtt, 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. 1. which gives me reasonable cause lo 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 lo prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of Ilie aLcJuiilb lu be redLlied. Page 6

Receipts and Payments Accounts - Year Ended 31 December 2022 Receipts and Payments Unrestrictod Restricted 2022 total 2021 total lunds funds funds funds Re¢eipl$ Donat￿n5 Legacies Activities for generating funds Investmenl In￿me Receipts from General Trustees Linkaga expensa contribution from Inverkip Parish Church Other receipls Note 6 Tolal recelpts Note 3 46,722 46,722 60,560 Note 4 Not¢ 5 1,743 3,463 1,743 3.585 9,994 1.000 1.127 3,787 122 1,000 3.005 63,690 122 63.812 69.059 Paymnts Charitable aGtivlies Govemance costs Total payments Note 7 77,477 336 77,813 150 77.627 336 77.963 67,143 150 67.479 Excess of r•coipts over payments b•fore transf8r {14.1231 (28) 114151) 1.580 Transfers Gross transfers between funds - in Gross transfers between funds - out Excess tsf receipts ov•r payment$ boforn oth•r gaift$ I losses {14.123) (28) {141511 1,580 Galns and Losses on Investments 14265 14731 Net movement In fund$ 142 438 1,580 Exces5 of receipts over payments at beginning of year 221,528 7.814 229.342 227.762 Excess of rKaipts over payments for tho year 221,670 8.252 229.922 229.342 General Deslgnated Restrlcted 2022 2021 statem•nt of 8alanGes FIX￿ as$•ts Church ol scO￿and Investors, Twst Growth Ftjnd (revalued to maTket value for 2022, 2021 at costl (Note 51 124,972 38,815 5.465 169.252 154,521 Totals 124,972 38,815 169,252 154.521 Current assets COS InYest(>r8 Trust Deposrt Fund Bank Current Account Gèneral 8ank Current Account Property Maintanance 15,001 29.764 25.￿1 31.529 3.360 25,(Y)1 47.480 1,430 1643 3,671 Bank Current Account Organ Fund Petty Cash 692 218 T4,821 354 44.808 (2391 13.075 115 60,670 Totals 2,787 Total Ass•ts 169.780 51.890 8.2S2 229.922 The Accounts were approved by the Kirk Session on 23￿ February 2023 Sgs$ion Clerk Treasurer Page 7

Skelmorlie & Wemyss Bay Parish Church 1. Trustee Remuneration and Related Party Transactions During the past year who is a trustse. received £2040 for providing h8r sorvic65 as organist. As the FM)St of Mil IblL' inlerfjm nN)deralor 16 u?ly relevant expenses were minor travel expenses incurred on behalf of the A refund of overpaid manse council tax frotn 2021 was also received- 2022 2021 321 420 2.377 Minister's Telephone & Broadband Minister's Travel Exper￿e$ Manse Council Tax Minister's Other Expenses {1,239} The Ministerfs expenses, ministerial assistant costs. manse mairttenance arKI pulpbt supF4y costs are 5har*J equal wéth our Ilnked ￿ngregation al Invgrkip Parish Church. Contributions of £1,000 for ￿ cu￿ent year were recelved trom Inverkip. 2. Movement in Funds Oponing Incoming Oytgoing Transfer> 2022 Gains I Losses Closing 2022 Unrestricted General Fund 181,959 48.001 60.156 1231 168,780 Sub4otal for Unr8$trictgd 181.959 48.001 60.156 (231 168,780 Designated Property Furkd Sunday Club Sub-total for Deslgnatod 38,686 15,688 17.657 14.288 51.006 39,570 15,688 17,657 14&288 51.890 R05trict•d Organ Fund 7,814 7.814 123 123 150 150 466 SulAolal for Restrictod 7.814 Grand total 229.343 63.812 77.963 14.731 229.342 ose of Desi nated Funds Property Fund: The Trustees havg set asido funds Ihg maintenance of the Church propaty. Sunday Club.. The Trustees have sèt awde fvnds for tha usg ofthg Sunday Club. Pur se of Restricted Ftjnds W L Kerr Organ Fund.. This fund is to assist with Ihe cost of any organ repair. 3. Analysls of Donations Ufbrestricted 34,220 6.982 D•signal•d Restrlcted 2022 To 34,220 6.982 1,582 2021 Total 35,313 6.193 2.450 12.643 1.495 650 1,744 72 standir¥J Orders Freewill Offering Envelopes Property Maintenance Gift Aid Tax Recovered Oidinary Offerings Weddings and Funer8ts Donations Donat￿)nS for Third Parties 1.582 1.656 1,656 2,146 136 2.146 136 Page 8

Total 45,140 1.582 46,722 60,560 4. Activities for Generating Funds Unrestrict•d Desi9nated Rostrict 2022 Total 2021 Total RegU￿r Fund Raising County Dance Club 1,393 350 1,393 350 927 2LN) Total 1,743 1,743 1,127 5. Investments Units Valu• Held at Cost Market Mark•t Income Value at Value at Generated 3111212022 3111212021 2022 Church of Scouand Investors Trusl Growth Fund General Fund 23,143 124,995 124,972 2.628 Propety Maintenance Fund 7.188 24,526 38.815 43.416 835 Oroan Fund 1,012 4,999 5,465 6,112 122 Total 31.343 154.520 169.252 189.312 3,585 6. Other Receipts Unrestricted 08signat•d R•stri¢t•d 2022 Total 2021 Total Use of Premises Church M8g8zine Advertising Life and Work Sub5CriPtions 200 200 320 568 260 Totsl 768 580 Puge 9

1. Charitable activities Unrestricted D•signat•d Restrlcted 2022 Total 2021 Total Mir>i51ries-Mission Allo¢alion Presbytery Dues Ministry Travel expenses Minister's Telephone Minislels Other Expenses Pulpit Supply Pastoral l Ministerial Assistant Organist Cleaner Printing Telephone Audbo Visual Equipment Church Magazine Lrfe and Work Expenses Publicity and Advertising Miscellaneous Expenses Fabric MaIntenan￿- Church Organ - Piano Maintenance Electricity- Church Water- Church In5urance- Church Grounds Maintenance- Church Website Fabric Maintenance- Mans8 Grounds Maintenance- Manse Council Tax Manse Boiler Maintenance Manse Insurance Manse Energy- Manse Donations to ThiTd Parttes Worship Area Development Legacy Funded Projects Total 40,345 553 40,345 553 38,700 540 420 321 60 4,679 2,090 2,256 692 410 670 324 1,805 2.040 2,256 104 367 1,552 4,679 2,090 2.256 692 410 670 860 360 432 325 373 1.313 210 4,117 601 601 13.646 215 3,757 897 4,248 13,646 65 3,757 897 4,248 150 4,038 970 240 2,046 460 2.377 126 200 36 1,696 1,696 11.2391 11,2391 191 238 312 191 238 312 421 61.632 15.845 150 77,627 67,143

2. Minister's Stipend AJI Church of Scotland congregations contn.bute lo the National Stipend fund which bears the costs of all ministers, stipends and emtAoyerfs contributions for national insL$fan￿. pension and housiTrg and loan fund. Minisler's slipends are paKI in accordance with the national 51spÈnd scale, which is ￿lated lo years of service. For the year under ￿VIeW the minimum stipend was £28,700 and the maximum stspend in the 5th and subsequent years of Servi￿ £35,269. Page 10

3. Collections for Third Parties Charity Ard owan Hos ice Atzheirner's Scottand swood Care CHAS Chrisb'an Aid Chrisban AKI Crossrea¢h Erskine Hos Gillian's Saltire A eal Gla ow Children's Hos Glas Mission Invercl de Famil Contact Cgntrg Invercl de Food Bank Po Scotland Remembrance Sunda ina Bifida H dro¢e halus Scod8nd Coffee & Tea Vision Ministries Vision Ministries DEC Ukraine A 2022 2021 599 104 144 20 259 685 214 159 20 643 35 141 536 1.367 145 Pennie5 706 208 165 1.753 164 63 982 176 10 293 321 Smartie Challen 2.705 Total 9139 4102 In S&WB PC Account at Year End 58 72 APPENDIX 1 Funds Held on Behalf of Skelmorlie & Wemys$ Bay Parlsh Church by Th? Church ol Scotland Genenl Trnstees Ca$h Held Untts Held Value at Cost Market Market Value Value at al 3111212022 3111212021 Consolidated Fabric Fu[￿- Revenue Account Consolidated Fabric FurKI- Capital Account 1 Total Funds Hekl 8.799 8.799 22,046 30.845 8,799 25,604 34,403 16,612 27.599 44.211 16.626 16.626 8.799 Pagell