2022-12-31-accounts

JLoo5371. 2G2A.I MONCRIEFF UNITED FREE CHURCH OF SCOTLAND Scottish Charity No SC003371 A Congregation of the United Free Church of Scotland Charity No SC008167 Congregational Report and Financial Statements Year to 31 Decemb•r 2022 Principal pla￿(S) of Worship and of Congregational activities.. Drysdale St, ALLOA, FK10 1JA

Congregational Report and Financial Ststements Year to 31 December 2022 Page Contents Trustees, Office Bearers, and members of the Courts of the Congregation Congregational Report 34 Report of the Indepèndent examlners Receipts and Payments of Congregational Fund8 (Summary Receipts and Payments of Congregational Funds 8-10 Investment Account

MONCRIEFF UNITED FREE CHURCH OF SCOTLAND Office Bearern. Trustees. and member8 of the Court8 of the Congregation as at 31 Déc. 2022 Mlnister Interim Moderator Office Bearèrn Session Clerk Preses Clerk to the Boar..1 Treasurer Property Trustees (ex Officio) Minister. Session Clerk. Preses. Clert to Boanl, Trnasurer Klrk Sesslon Minister Session c￿rk Elde Committee of Management Preses c￿rk Treasurer Members V,'41'aiil Bankers ROYAL BANK of SCOTLAND Independent Exarniner Pagie12

Congregational Report Year to 31 December 2022 1. Constitution and Prlnclpal Actlv6ties The Unrted Free Church of Scotland, with all the Churches of the Refonnalion, acknowledges as its Supreme Stsndard the Word of God contained in the S¢riptures of the Old and New Testaments. The Chur¢h holds as its Subordinate Standard the Westminster COnfess￿n of Faith". by rts Declaratory Acts il recognizes libety of judgment on points of doctrine which do not enter into the substance of the faith". and rt claims the right as duty may require, lo inlerprel. add to, modify or change her subordinate standards. under the promised guidance of the Hoty Spirit and with a direct responsibility lo her Lord. The Church approves the emphasis of the Declaratory Acts on the love of God for all mankind, the free offer of salvation to all. the obligation of the Universal church lo make known the Go$pel throughout Ihe worfd, and the renunciatDn of Coercion, persecution and intolerance in matters of relrgion. Accordingty this Church accepts the obligation to witness to the truth of the Gospel and lo serve men In the name of Christ with regard alike to their spiritual and material welfare, both at home and overseas. 2. Responsibilitles of the Congregation As a Cong￿gation of the United Free Chufch of Scotland this Congregation is under the iurisdictton and oversight of the superior courts of the Denominat￿n i.e. the Presbytery of the East lin which this Congregation operal8sI and the General Assembly of the United Free ChLtrch in all matters pertaining to ils spiritual and temporal lin¢luding financiall affairs. 11 seeks lo exercise these obli9ations within ils fellowship and to the people in the community of which il is part. 3. Rosponslbilltlèi and Appolntment of Offlco Bearors All matters affecting tha spiritu81 well being and order of the Congregation is exercised by the Kirk Session of this Congregation. The Kirk Session consists of the Minister or Interim Moderator and ruling elders All temporal affairs lincluding financiall of the Con9regation are administered by the Commlttg0 of Management of this Congregation. The Propety Trustees of the Congregation are the Ex Officio Office Bearefs named on page 2 of this Report. All propety owned by the congfegalion is held in the name of the ex officio office bearers named on page 2 lor as appropriate lo the local situalronl and appointed in terms of the Tnjst deed of the Congregat￿n. The Interim Moderator of this Congregation is appointed by the Presbytery of the East. Elders, elected in accordance with the Practice and Procedure of the United Free Church of Scotland, along with members, elected by the Congregation al the Annual General Meeting or at a meeting of the cOng￿gation specifiralty called for that Purpose, form the Congregational 8oardlDeacons Courtlcommittee of Management. Office Bearers are appointed by the Courts which they serve. All offices of the Church are open to any member in fvll communion. Each Congregation appoints elders to the Presbytery and lo be Commissioners to the General Assembly. 'Presbyterianism' means the government of the Church by elders.

1. Activities and Achievements At present the Congregation is without a Minister bul is well supported by an Interim- Moderator, appointed by Presbytery Our nomial weekty Sunday Services are now been conducted by Pulpit Supply. Kirk Session and Board of Management meets.ngs are being held on a regular basis. Due lo no minister the Congregation are Invited lo join Menstrie Church for their prayer meetings We also provide facilities in the Hall for a very active and well attended Boy's Brig*Je Company and Girl Guide Unil Two Coffee fflorning were held in March and July more as S￿la1 events to help people gel out and about and get back to meeting otrters.
2. Accounts and Funds In accoTdance with the Charities and Trustee Inveslment IScotland} Act 20051'lhe 2005 Acl'l and the Chant￿S AC￿untS (Scotlandl Regulations 2006 I'the Regulations'l and being a chanty with an annual gross income less than £250,000, the Financial Statements of this Congregation are set out on pages 7 to 11 consist of a Stslemenl ol Congregation Funds and movements Ihereon during the Year ending 31lt December 2021 and details of the Receipts and Payment, Surplus (Deficit) and Net Movement on Funds during the year with supplementary notes Ih•reon where appropriate The ordinary Receipts and Payments for the regular Congregation activities are shown in the General Fund and in the year amounted to £213271.93 and £21950.68 respectively and give a surplus of £191321.25. Repairs were carried out lo the Church and Manse buildings amounting lo £483.65 and £1410.89 respectively. These were pa￿ from the General Fund. The total amount of all Congregation Funds at 31 December 2021 Is £250122.82
3. Accountlng Policies The main sources of income are the voluntary offerings, donat￿nS and other gwing of members. adh?￿nIS and ielaled organisations, and interest on Congregation Funds. The Receipts and Payments of Congregation Funds are recorded and reported on a cash received and cash paid las invoiceslaccounts are received) basis respectively. In the event that a commitment is made after the dale of the Statement of Balances which will malerialty reflect on the amount of any Fundlsl this will bè reported in the accompar¢ying Notes lo the Accounts. The Balances of Congregation Funds represents sums available for the ongoing work and aclivitse5 of the Congregation. stating whether each Fund is Unreslricled. Oesignaled, Restricted or Endowment and, where appropnate. ft>r what purpose and how these Funds are held or Invested.
4. Land and Property Land and Property consist of the Church, Church Hall together with fittings and fvmishings therein lincluding communion and other ecclesiastical articles). These are held as functional propety for the use of the Congregation in ILTrlfilling its aims and mission and In which its activities are carried out. No market value has been placed on these Assets The Manse was sold In June and the funds placed with Church Offices in a separate Manse Fund.

. Indèpendent Examin In acttKdanee wth the tem￿ of 'tr￿ 2005 ky. SeLlion 44 {1} (c). and as a Charty falling under regulalth 9 of 'The Regulats"ons', and not required lo carry out an audit under paragraph 9(41, an Inde[￿dent Examiner has been appointed in accordance wrth regulats.on 11 of 'The Regulats"ons' to carry out a cA)M￿ent examination of the Report and AC￿unt$ of the congregatK￿. The Independent Examiner5 Rep)rt for the year lo 31 at December 2021 is on page 7. Approval of Congregation Report and Financial Statements This Report, Financral Statements vthh accompanying Notes on pages 8 to 11. and The Statement of Congregation Funds on page 7 were approv8d by all trustees at a joint meeting of the Commiltee of Man8gemenl arKI Church Elders at a meeting on 8th February 2023. The Congregation Annual General Meeting will te held on March 6° 2023 The Interim Moderator, cle￿ lo the Commrtlge ol Managemenl. Session Cleth and the Treasurer were authorised to syn this Report on behaff of the Congregation. Signec,, Interim Moderator Signed ssion Clerk S￿ned eth of the Committee of hlanagement Signed Tr•asurnr PagTI'15

Independent Examinerfs Report to the Office Bearers and Trustees of Moncrieff United Free Church of Scotland I iep)rt on thè Report and Acc￿nts of Ihe COngregat￿)n fDr the year ended 31 December 2021 which aTr set on pages 3 to 5 and 7 to 11 Respective Responslbllltle$ of Ofllce Bearers and Trustses and Examlner The Congregation's Offte Bearers and Trustees are responsible for the preparation of the ReFQrt and Accounts in accordan￿ wrth the temts of the Chanties and T¥ustee Investrnent Iscotland) Act 2005 and the Charities Accounts IS¢otlandl Regulations 2006. The CongregatKJn's Office Bearers and Trustees consrdeT that the reqU1￿MentS of Regulation 9 appty but ￿t those of paragraph 9{41 of the Accounts Regulations. It is my responsibility lo examine the Report and Accounts as required under sectron 44{11 Ic) of the Act and to state whether part￿lar matters have come to my attention. Basis of Independent examinerfs statoment My examination is camed out in accordance with Regulab"on 11 of the Charities Accounts (Scollandl Regulations 20C6. An èxamination includes a review of the accounting records kept by the congregab.on and a comparison of the report ansy accounts p￿sented with those records. It also includes congderation of any unusual items or disdosures in the repjrt and accounts. and Seeks explanatKsns from the offio bearers and trustees conceming such matters. The procedures undertaken do not provide all the evidence that would be required in an audrt, and consequèntiy I do not express an audrt opinion on the view given by the ￿pOrt accounts. Indopendent Examiners Statement In the cgurse of my examinab'on, no matter has cJ)me to attention. whrth gives me reasonable cause to bdEve that in any matenal respect the requirements.. lo keep accounb'ng records in accordance with Secb'on 44(1) (al of the 2005 Acl and Regulation 4 of the 20Cb Accounts Re9ulation$ and lo prepare reF¥Yt and accounts whr¢h accord wrth the aC￿untIng records and comply wrth Regulation 9 of the 2008 Accounts RegulatThis have not been mei, or 2. to which, in my opinion, attent￿n should drawn in order to enable a proper Linderslanding of the Report and Accounts lo be reached. Date:...IL- Qi -..102.5 16

Iloncrloff Unit•d Fr•• Church of Scotland St•tsm•nt of balinces and Movem•nt on Congrogatlon Funds for Y￿r •nding D•¢•mber 2022 Fwd Page 7 Naturn ol Fund B•l•nc• 31.12.21 R¢ceSpts 2022 IP4ym•nt•l 2022 Surplus {O•ficlti Net Fund T￿￿t•r8 N•t change on Fund Balanco 31.12.22 H•ld •• follow•¥ G•norn1 Unmtrlct•d rnltricted r••trfet•d 17,838 63 828.87 37.OC(). 213,27193 3.384.07 21,950 68 191.321.25 3.334.07 1186,[phone] 485302 197 701 190,L￿ (KJ 22,891 65 431.17 227.(￿.00 UF CHURCH INVESTMENT Royal -M8in Royal - Reserve 227,c￿.CIj 22.691.65 431.17 T¢t•l CoryWon Fund• 55.467.50 216.656.00 22.000.68 194,6SS.32 194,655.32 250.122.82 250,122.82 1 88￿nc￿ oltax rIC￿￿￿ ￿ Grft AKI lty the 1&¥￿T202112￿22 was r8c¢wJ in 2022 a￿UnDr$ to £39)9.31 ￿1¥ 2 There arn no (knrance costs incurred s•ar. The duts reln9 ￿'G￿MIn¢e, I￿re provthd y￿nt￿"￿. 3 Pritab prowrtw Incknlry the CThuri Hal arp Indu￿￿ ffi those A¢¢ounts SI•me￿. SIGNED Ilrusiee Tfeasurer Itrust••l Intenm MDOeratOT OATE

IAoncrl•ff Unlt•d Free Church of Scotland RKelpts and Payments for th• Ytir frndlno 31 DKembor 2022 (Comparat￿ year to 31 DOc•m￿r 20211 Fund Genèrnl Res•r¥è Mixed Capltal Totsl 2022 Not•S D•tall8 Totsl 2021 Unreslrided Rocolpts I￿.￿ry(O￿n plat•l FWO (Grft Aid) Tar9et Tax Refund G.A.Y.E. Sub fot•is Or9ani$atson$ Other Sub Totsl 1,511 50 10,367 50 10tsJ 109.C 1.521 50 10,476 50 1.860 77 11,856.50 2,214.55 4,134.55 3.Ke.31 3.￿.31 15,788.31 10000 2000 I20.￿7 169. 15,957.31 200 (XI 257 00 20.066.37 10003 237 (X) 337.00 3807 38.07 1.453 50 1.453.$0 3.85 3.85 3807 31.07 251 70 Sub fo FundraisiThJ R•d•rA)rntson Sub Total 251.70 445 45 251.70 1%794 12 196,794.12 31780 317.80 251.70 199634.12 199.834.12 31780 317.80 445.45 Ell￿1￿1n1ry 2.840 00 2,840.00 305427 3.054.27 7550 76.50 Sub Tot•1 Other ch8rili•s Sub Totsl Tdal R•c•lpl• 213,271.93 3,384.07 216,656.00 25,098.94

)rtrloff Unlt•d Fre• CIMKch of Scotland R•c•lpts and Payments for the y•ar èndlng 31 Decfrm￿r 2022 (Com￿ratI¥l year to 31 O•cemb•r 2021} Fund G•noral Unrestdctad Capltal Total 2022 Notos D&tall# rotsl 2021 Unr&sthdthJ P•yments Accouni 20.047.49 3.568 50 3,568.50 3.518.50 3.S18.50 3,568 50 3,568.SQ 3.518 50 3,518.50 000 3.847.72 2,11659 1.894.54 800.00 21,214.17 2,774.00 2.774.OQ 1536.52 3.863.58 1,648 34 2,685 56 9.7XOO 792.39 24.00 Prrwty Council Tax In¥urance Heat & IvJht Repairs Sub Tot•1 Stationery Stedla8t Cc•¢• Misc•ll8ner Sub fot•l Fundraising ¢xpona• Sub Total C￿￿10r￿ DIrt￿Inal Presbyt$ry Missions Sub Tot•1 3.847 72 2,118.59 1,894.S4 7,858.85 879 13 24.00 897 13 24.00 03.13 0.00 903.13 816.39 4064 2.797.00 2.797. 3.033 2,797. 2.440 70 2,410.70 2,797.th) 2,4￿ 70 2.490.70 864 00 864.00 E¥trx)rdinary 3,033.00 2,047 27 2,QI7.27 199.(K) 199.00 Sub Tol•l Ot￿r ¢harit8 Sub Tot•1 10 11 864.00 TrAal Paymonts 21,950.68 0.00 22,000.68 39,858.47 Swplui ID•flcltl btsn Fund• 191,321.26 (186.468.231 3,334.07 13,531.nl 0.00 190.000.00 194,655.32 0.00 {14,769.531 14•t 1110¥omfjnl on Fund¥ 4,853.02 197.70 190,000.00 194,665.32 14,759.53

Note Note DonatiiJn5 0 Guides BB in kind1146.18} nlsatlons Heat & Church Manse l(K).(XJ 1957.11 159.48 2116.59 io).(x) Guides 200.00 Donatlon5 Other Monthly Record Cash donations 207.IXJ 257.1 Church Manse 483.65 1410.89 1894.54 Fundraisin Daffodil Tea Strawberry Tea 106.70 145.CNJ 251.70 Statione Rent copies 782.40 96.73 879.13 Extra Ordina Rate rebate Manse Insurance rebate Manse Bellshill 95 Rgfynd P@tt¥ Éé5h F@fuHd Sale of Manse 260.14 140.83 100. io Extraordina General assembly Goodwill Gifts Poppy W_reath éaFd@ 160.CM) 42.(KJ 77@..og 196097.00 196794.12 2840.1)0 199634.12 Batteries Piano Tunin8 Brown Bin Petty Cash Bid Sale of manse fees 160.00 38.C 76.50 240. 898.80 2440.70 Grace Church Missions Easter Scheme Community House Strathcarron Poppy Scotland Refund Ta et iio. 69.CK) 2490.70 317. li Mlsslon$ Community House Easter Scheme Ukraine Appeal Churchs in China Strathcarron Chas Stirling Street Pastors Poppy Scotland iio. Other Sala Organist Organ Supply Cleanef 130.IK) 130.¢XI 140.(KJ i(J).(x) l(KJ. IC().(K) 864.00 26Th).00 50.Tr) 868.50 3518.50

INVESTMENT ACCOUNT P4p• li Cifv•i P￿t￿ng trom an¥e Furxl F¥owrfy Fund 190,000.00 25.(M)O.CK> 8,8￿ LXJ 1.5rKJ &JrKlay Scho Gocthl FurKI Yoth 1.0￿.￿) 227,0(W).c¥J TOTAL GR414D TOTAL £ 227,000.ty) U F. Churrh Inv68trI￿1 A¢YtsJnt A¢xywd Inttres1.b8nk interest t 227.000. GRAND TOTAL £ 227 LW.I)O 3807 3&07 Thotholtr ofwlweBI h•¥ boen irnnoljffed to ￿ m￿n at>)yJnl Youlh 267 54 nq 163 63 Gocthll McD(wll GRAND TOTAL 431.17 267.$4 80.65 287.54 G6nèrJl Assemb￿ cl￿￿ 80.65 NU 163.83 Gothill Grfts 205.83 42.thj 76.05 Ge1￿ra1 A6•ombty cos 7505 Furtd Se of M#nBe Sthrylors Feos y1￿( Move Commknuton & Fees Heal & Lwht Repalr& 8al&tK• 199.8CKI.00 1,303. 3.298 80 159.47 1,395.89 3.842 84 190.OW.00 109 aQO.IK* £ 199 eOO.I)O Ir•n¥feFred lo cmrth Offic Total