The Church of Scotland Presbytery of Edinburgh and West Lothian Cramond Kirk, Edinburgh (Church of Scotland) Accrued (SORP Compliant) Accounts 2022 Congregation No: 010028 Scottish Charity No: SC003430
Cramond Kirk, Edinburgh (Church of Scotland) Trustees, Annual Report For the year ended 31 December 2022 The trustees present their annual report and financial statements of Cramond Kirk for the year ended 31 Dember 2022. The financial statements have been prepared in accordance wrth the accounting policies set out on pages 15 and 16 of the accounts and comply with the General Assembly Regulations for Congregational Finan, the Chartties and Trustee Investment (Scotlandl Act 2005, the Charities Accounts {Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities Statement of Recommended Pracli applicable to harities preparing their accounts in accordan wrth the Financial Reporting Stsndard applicable in the UK and Republic of Ireland published on 16 July 2014. Objectives and Activlties The Church of Scotland is Trinilarian in doctrine, refomed in tradrtion and Presbyterian in polity. It exists lo glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, tt acknowledges a distinctive call and duty to bnng the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It C¢>operates with other Churches in various ecumenical bodies in Scotland and beyond. Worship Cramond Kirk has iwo morning services of worship each Sunday (8.45am and 10.00am). Evening services are held on Christmas Eve, G¢)od Friday af)d for a Christian Aid Songs of Praise. An outdoor service takes place early on Easter moming. This year serVIS and events were held in the church throughout Easter week, and the advent service of lessons and carols was held on a Wednesday evening. A church choir leads the praise at the 10.00am moming service while the Sunday Club provides Christian education for children and young people. On three occasions during the year, Easter, Harvest and Chnstmas, housebound and frail. eldedy rnembers of Ihe congregation are invited to the Kirk Hall for worship and aftemoon tea. Education Bible study and enquirers, groups are held to encourage members of the congregation to explore issues of Christian faith. The minister leads serViS weekly at Cargilfield Schod and both local schools, Cargilfield and Cramond Primary, hold services in the church. This year they participated in the advent service of lessons and carols. and the annual Youth servi vms jointly led by the Scouting and Guiding members. The Watchnight Servi was preceded by a perf0mlan from talented group of our young musiaans. Easter week involved dozens of rnembers participating with voices and music around the reading of the whole of Mark's gospel. an evening with Richard Holloway, a sing-a-long with the Communty Choir and a Seder meal as well as opportunities for quiet reflection. Our Sunday Club attendance is to be improved. but there is good connection with families and children through the various unrformed groups and regular Gontact with the Cargilfield and Cramond Pnmary schools. Two of our youth leaders assisted at an Easter holiday club at Drylaw Parish Church arKI one regularly runs G¢)dly Play sessions at The Old Kirk and Muirhouse {TOKM). Fellowship The year began with the COVID-19 pandemic continuing to overshadt)w the wodd. Congregation registration for track and trace purposes. surface disinfection, increased ventilation, hand hygiene. mask wearing and social dislanong were all in eviden. Social gatherings were not pemitted indoors or even encouraged out of doors. By mid-year restrictions were no longer mandatory but were retained in one of the galleries to provide an area for those at higher risk from the virus.
Cramond Kirk, Edinburgh (Church of Scotland) Trustees, Annual Report For the year ended 31 December 2022 The eagemess for people to socialise became tangible. as the congregation linger&J longer before dispersing, when teas and coffees were once ain pemitted after worship. The pandemic had caused tremendous loneliness due to isolation. The Wisrting Team reintrcrfyuwl rts three times a year midweek services combined wrth aftemoon tea and entertainment. and other coffee mornings. This reinforced an alreY crucial role in provhling social contact, friendship 8nd access to live worship for elderly people who may be qurte isolated. Recr>Jnising some of the gaps in social opportunities, a now popular rnen's group was started up vthich meet5 on occasion for coffee and discussion. Two of the Eklers assisted the Minister initiating a short series of meetings for bereaved members of the congregation. This proved Suc$sful and spawned a second rnd of meetings in the autumn. In partnership with Davidson's Mains, Drylaw and Blackhall St C0mba,S, and in an attempt to dispense with the association of bereavement being only attuned wrth Remembrance Day, a programme of bereavement serrfces is now wnning between the thurd over the wnter. Mini¥try Much to the appreciation of the trustees and congregation. Rev havirKJ further extended his agreement, 111 remain as Locum Minister until at leas aster 023. Rèv havin supported us longer than expected, stepped down as our Intenm Moderator In June 2022 Rev added this role to his remit until the end of the year and will be succeeded by Rev Dr on 9 January 2023. Rev led YrShIp on a monthl basis until his final service be ore retirement on 25 September. Isiting ministers induded.. (Probationerl who has both led the worship and prcvided holiday cover for our or9anisl Rev assisted by Rev Rev and a return visit from ev cottish Eyscopal hurc e Kirk ession reviewed the need for paid singers to support the thoir arKI arranged for four to be funded on a weekly basi$ until a follow-up review early in 2023. A dominating fador over the year has been the associated implications of the Presbytery Mission Plan {PMPI which was being drafted by the merging Edinburgh and West Lothian Presbyteries. The effect on our congregation has been unsettling and thallenging yet rewving our true objectives in faith and giving hope for the future. At the start of the year we had grown to accept the proposal to unite with both Drylaw and The Old lQrk and Muirhouse (TOKMI churches txjt ther¢ was uncertainty within the larger grouping of local churches whth resulted in a redrafting of the plan, whereby Cramond should unite only with TOKM. During the process the Kirk Session received a visit from representatives of Presbytery to listen and discuss the draft PMP, extra meetings of the Kirk Session were held and tsvo congregational meetings lo inform and allow discusslon by members. The Sessions of both TOKM and Cramond Kirk have agreed to a union tetween the churches. This will be voted upon by the congregations but is frustratingly stalled by necessary approvals from higher courts of the Church of Scotland. The PMP was approved by Presbytery in November but has still to be assesd by the Farth Nurture Forum and General Trustees before coming back to Presbytery. Wrthin the current edition Cramond Kirk is placed within a Parish Grouping of five churches, namely Davidson's Mains. TOKM, Blackhall St Columba's and Drylaw There are to be two unions.. ours and that of Blackhall St Columba's with Drylaw. One full lime minister wll be appointed to each of the unions and to Davidson's Mains An additional Ministry Development Staff W0er is to be bas at TOKM and Drylaw in order to wrk in mission across the entire area. As expected, but no less conceming, this is a marked reduclion from the present ministerial levels. even wrth the additional option of locally appointed ministry positions. Our Parish GrOUng is wrthin Edinburgh Mission Dtstricl DIWest, wider grouping of fourteen churches which are also expected to work together in due course. 11 is possible our parish boundaries wll aMer over the new housing development to the west of the Maybury Road as this falls close to an area to [1ve pioneer ministry in outreach from Craigsbank and Corstorphine.
Cramond Kirk, Edinburgh (Church of Scotland) Trustees, Annual Report For the year ended 31 December 2022 The PMP asks all Ghurches to work ecumenically and we hope to build on already good relationships with neighb)uring churches. A "Sporty Church" was run for children on hvo occasions over the Summer with Holy Cross, Davidson's Main5. a Scottish Episcopal Ghurch. It was not well attended but the shared leadership worked well. participated in the annual act of remembrance in Davidson's Mains, alongsKle leaders ei local churches including Roman Catholic and Episcopal denominations. In recognition of the load a pansh minister faces, even withoul the reorganisatian of the Church of Scotland, Is workin toor anise congregats'onal supwt for an incomin9 minister. The Pastoral are ssislant. already prOVeS pastoral support to many elderty members of the congregation. She also shares her considerable knowledge of the social care available and the ractical prOteMS of accessing such car8. In line Vth the Presbytery Mission Plan, has begun to forge good relationships with Cothworkers in neighbouring churches. wo Elders a ready and able to help wth funerals but il is taking lirne for rnembers of the congregation to acp1 someone other than the Minister in this role. There ts more leadership participation in services from members of Session and younger members of the congregation take part willingly and well when called upon to do so. Servlce to the Community The Cramond Commemorates rKoJect continued to plant trees in memory of lost loved ones. Cramond Primary have played a big role and planled Irees in the playground wth the help pf parent volunteers. The project has gained considerable support from the Ponsonby famlly and the City of Edinburgh Council, vtho comts'ned own the land beyond Cramond House and in the walled garden behind the church hall. Both these areas will see trees planted in them before the project is wound up in spring 2023. The congregation supports unrfonned organi&7tions for the chiklren and young people of the ¢ommunity (Scouts and Guides), a monthly café for people with a diagnosis of dementia and their carers and a weekly dropin café. The Kirk Halls are extensively used by groups and organisations from within and beyond Cramond and Bamton. The Grapevine magazine continues to be greatly appreciated within the community and an additional supplement was delivered to every home in the new Cammo Meado1 development giving contact delai15 and informalion on the actNrties in and around the church and halls. With no new schools provided. some Cammo Mead children attend Cramond Primary and families are already making use of the hall organisalions café. Our dynamic and committed editor, sadly passed away in December and a team is fomiing to lake on the task of publication. Communication has changed stgnrficantly since the pandemic started. Mucl of the digilal correspondence has continued from weekly announcements. thannelled through Dislrict Elders lo the congregation, to online strearniNJ of services and midweek, short devotions. Regular use of a large screen wrthin the church has improved the qualrty for those watching onllne as words of hymns and prayers are projected. Concurrently this has proved popular wrthin the sanctuary with many preferring lo read the words on the screen than use a hymn book. The addition of illuslrations also enhanGes the quality of worship. A new screen is to be fixed in position below the Barnton Gallery and subsidiary screens may be phased in to provide viewing from anfftiere within the sanctuary. It is now the nom for the main Sunday services to be live streamed by an in-house team and around one hundred peOe continue to view online. Many of the funerals held ih the church are streamed by OLrtside agencies.
Cramond Kirk, Edinburgh (Church of Scotland) Trustees, Annual Report For the year ended 31 December 2022 The buildings under our care are being attended to wth reference to the Quinquennial report of 2021. Under the Presbytery Mission Plan IPMPI each building was to be graded for either sale or retention. The church and halls fell into the category to be retained. Cramond House was not assessed and the manse was to be sold. Under further revision of the PMP al manses were left ungraded until further discussion. The Cramond manse remains let as a private home. When the tenants leave permission might not be granted for a further lease, due lo changes in the Scottish Government tenancy laws which could make ending a lease drfficult. The Gathering Space café, based in the kirk halls. has blossomed dunng the past year lo become a genuine attribute for the community. The owners provide a welcoming and canrrJ atmosphere and provide catering for parties and funerals within the halls, It is a huge benefit in having them as sympathetic users of the new kitchen. Use of the halls is near full daytime capgcily but evenings and weekends are limited by staff availability. It is difficult lo find properties starf and the matter is being considered, bearing in mind a union wtll mean reorganisation of staffing and our halls are virtually the only public meeting building available in a very large Gommunity. Under a union, halls staff and a beadle will still be needed locally but the church secretary role may require to be Gentralised between the churches. Appreciating our current secretary, Louise Madeley, does far more than expected bolh administratively and pastorally, next year's budget is taking increased hours into account. With COVID guidance Still advising against the passing of offering bags around he congregation, everyone is now invited to give upon entaring the church, by standing order or online, Sales of space in th8 memorial garden are raising funds which will amply cover its construdion. Outroach In March, as the grsp of the pandemic loosened. the Jumble Sale was held after a tsyo-year absen¢e. Donations of goods had to be turned away after the halls could cope with no more. The whole event lifted morale and raised £3,900. The money was shared three way$, between Lewis Leap (a local charity for families struck by sudden bereavementl, Fresh Start and Cramond Kirk. Christian Aid Week saw many of previous years, activities reinstated, from a sponsored run by the convenor to dt)or-to-door collections and a fair after services on the Sunday. Th8 total raised was £8,570. Following the invasion of Ukraine a Collection of £1,830 was forwarded to the Disasters Emergency Committee Towards the end of the year, a meal was held in the kir1( halls for refugee families fleeing the war in Ukraine. Some had travelled from Fife by independer)t means for the chance to gather with other Ukrainians. The atmosphere was of an appreciated, gentle welcome and support which was perhaps highlighted by a moment in the church when the families spontaneously broke into song. It is hoped lo hold rn0 events for the refugees. We continue to make regular donations to the Turi Children's Project in Kenya and arrange an anrnjal collection for Poppy Scotland. One of our congregation organised a folk concert in aid of Cardiomyopathy UK. The Christmas Tree Festival and Christmas Fair were back in full force this year raising over £7.500 for division between Fresh Start. Ukrainian Fund for Families in Edinburgh and Cramond Kirk. Governance The Kirk Session met six times as per the annual timetable, and on four more occasions to address issues of Ihe Presbytery Mission Plan. All trustees are appointed to at least one of the committees overseeing activities of the church and over the pasl year each committee has being reviewing its remit and aspirations. At the Session Seminar in March ideas from the previous year's Imagine Cramond proied were used as a basis to identify aims for each of the committees. There are many uncertainties with the Fending union but good, strong commitment is pervading from what has become a period of reflection.
Cramond Kirk, Edinburgh (Church of Scotland) Trustees, Annual Report For the year ended 31 December 2022 After much debate, the Elders have led the congregation in Coming to understand why we are on a path to union. They have helped the vast majority to a¢pt this change as necessary yet also to see the benefits of learning to serve God in new areas both physically and spintually. Uniling with a church, especially one that is demographically quite different from ours, provides challenges for our congregation. Union means we become one., resources musl be shared. all finances combined and a new Kirk Session formed Currently the plan is lo relain the charity number of TOKM as well as our individual church names but under an umbrella name for the combined churches. We are fortunate to have stood alongside TOKM for many years. having supplied a succession of Session Clerks and financial advice as well as sharing in social and fundraising events and providing leaching for the children. A Coordinating Committee was formed with members of both Sessions, to address the issues of a union, and the atmosphere is comfortingly one of full co-operation. The structure of the union will require considerable work but both sides are keen to make progress, Where requirèd, the following have been reported in the Church of Scotland's annual statistical retum, There were 10 infant baptisms and 1 blessing. 3 weddings and 1 blessing and 32 funerals. 12 new members were admitted to the kirk roll by profession of faith. 2 pèople were added by certificate and 1 by restoration, while 27 people were removed from the roll by death, 2 by certificate and 6 by revision giving a total communicant membership of 822.
Cramond Kirk, Edinburgh (Church of Scolland) Trustees, Annual Report For the year ended 31 December 2022 Inancial Review In wnplian¢e with ts Charities A¢c(wnts {ScotJand) Regulaiiorts 2(Th {as arnded), ts a¢cwnts are wepared <Jn a fully accrued basis. Total funds at 31 December 2022 were £844.970, a decrease of £11,602 during the year. The principal factors leading to this outcome were ac¢yued, umealised investment losses of £72,933 countered by an increase of £54.769 in income from use of premises as pandemic restrictions were lrfted and of £22,438 in the drawd(Mn from the funds hekl by the General Tntstees hekl for the Kirk. Unrestricted Funds increased by £9.181 to £734.411. Expenditure reduced from £403.040 to £382.925.increases in general salary Costs and in fabric and other building tts (in particular expenditure on road works) beiry off-set ty a continuirvJ redudion in Ministries S Mission contribution by virtue of a Presbytery allowance.. Unr08trid8d DeSnated Fund8 were £468.465, an IneaSe of £42.657. The pftnupal movements were in the Legacy Fund where £23,IXX) of legaciès were received and in the Burial Fund where £18,300 was received fr the sale of Spa in the Mem181 Garden. No expendrture was attributed during the year to the Falxic Fund a8 all fatKic ¢X)sts were met. by prior agreement with the General Trustees Edinburgh Presbytery. from funds held by the General Trustees on behalf ol Crammd re8ults.ng from the letting of Cram(Thl House and the Manse. £122.164 was received from the General Trustees for this PUffM)se. The Endowment Fund d8crea*l by £1,793 10 £9.863, rellectiThJ the decrea88 kn the value of th8 investment held wrthin that Fund. Restricted Funds fell by £18.) mainty attritxrtable to decreased investffient valLM and expendrture from the Gillies Fund in meeting the costs of the Pastoral Care Assistant. The Balance Sheet shchvs Cash. Bank balances and Debtors of £242.628 and itriestments valued at £621,C61 at 31 December 2022. a total of £863,689. a decnase of £6.853 in Ihe year. Debtors, comprising Grfl Aid tax recoverw, Gera1 Trustees daims fabric-related expendrture incurred and Hall rentals due, amounted to £47,985. Credrtorn, l'r¥j wovisions for cfftain accruals, at £18.719 werè £4,749 more than in 2021. Cash and investments held by the Church of Scolland Gerfftal Trustees, on téhaw of Cramond Kirk, at 31 December 2022 tre £103,353. This was after rental. dtvidend and intBrest income aTrJ Cramond Kirk fabn'c. insurance. heat & luht and salary costs agreed by the General Trustees as reverable. Administration costs charged by the General Trustees amounted to 8,052. Appendix l on page 25 provides further details. FurKls raised at the Christmas Fair and Festival are to be 8har8d among the Ki Ukrainian Families in Edlntrgh. Fresh Start arKI
Cramond Kirk, Edinburgh (Church of Scotland) Trustees, Annual Report For the year ended 31 December 2022 Investment Policy and Perfomiance The trustees. investment policy is aimed at maintaining the value of the investments as a whole in the longer term but with a reasonable level of ¢ontinuing income. The plan for the investment of the substanlial legacies received in 2019 and which had been suspended as the resources were required in order to meet on a temporary ba8lS the costs of the hall upgrade In 2020 was continued in 2022. In implemenl,£20,000 was invested in the COIF charities Investment Fund and £19,992 in the Church of Scotland Investors Trust Growth Fund.. During 2022 there was considerable fluctuation in Markets bLrt a significant downlurn towards the end of the year resulted in the accrued bul unrealised losses referred to earlier, The early part of 2023 has seen a strong recovery. Risk Management The major risks affecting the charity in 2022 were again those associated with the Covid-19 pandemic. Other risks facing the charity and for which specific safeguards are in place include such areas as Financial Management, Safeguarding, Data Protection, Health and Safety and Fire Safety. Reserves Policy It is the Trustees nonnal policy to hold a 'base' reserve in Unrestrided funds of between four and six months general operating expenditures and outlays. The reserves remain relatively high as due to the age of our buildings significant expendtture may be required at any time.
Cramond Kirk, Edinburgh (Church of Scotland) Trustees, Annual Report For the yèar ended 31 December 2022 Structure, Governance and Management The congregation is a registered charsty, number SC003430, is administered in *cordanc8 Wlth the terms of the Deed of Constitution (Quoad Omnia) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland. Members of the Kirk Session are th8 charity trustees. Th8 Kirk Session membets are the elders of the church and are chosen from those members of the church who are considered to have the appropriate skills and gifts. The minister, who is a member of the Kirk Session, is called by the Gongregation and inducted by Presbytery. The Kirk Session numbers 56 elders, 34 women and 22 men. The Kirk Session is chaired by the minister and. in the vacancy, by the Intenm Moderator, and usually meets six times a year for ordinary business. An annual Kirk Session seminar is also normally held in March lo discuss strategic matters or to learn about the work of the wider Church of Scotland. Certain responsibilities are delegated to the Finance Committee. Buildings Committe8, Parish Committee, Special Services Committee, Sociallmusic Committee, Youth Committee and Communications and Technology Committee. Other ad hoc committees are cr¢aled to attend to specific projects approved by the Kirk Session or other work that does not fall intD the remit of one of the slanding committees. The Kirk Session Strategy Group continued lo look at wider strategic issues affecting the Kirk resulting from the vacancy and the pandemic but in view of the move towards Union Ihe Group was disbanded in November 2022 and replaced by a Coordinating Committee with the remit of facilitating the Union.
Cramond Kirk, Edinburyh (Church of Scolland) Trustees, Annual Report For the year ended 31 December 2022 Reference and Administrative Information Trustees The trustees during the arandu to the date of the signing of the accounts.are as follows..
Cramond Kirk, Edinburgh (Church of Scotland) Trustees, Annual Report For the year ended 31 December 2022 Prlncipal Office-bearers Interim Moderators Rev Rev Rev nlil 30.06.221 .22- 31.12.22} om 09.01.23) Session Clerk Treasurer Principal Office The Kirk Office 16 Cramond Glebe Road Edinburgh EH4 6NS Independent Examiner Bankers Bank of Scotland Edinburgh Corstorphine West Branch 206 St John's Road Edinburgh EH12 8SH 10
Crafflond Kirk, Edinburyh (Church of Scotland) Trustees, Annual Report For the year ended 31 December 2022 Responslbllltles In Relatlon to th• Flnancial Statèments The Gharity trustees are responsible for preparing a trustees. annual report and financial statements in accordance with applicable law and Unrted Kingdom Accounting Standards (UK Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the trustees lo prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the ¢harity for that period. In preparing those financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently., observe the methods and principles in the applicable Chanties SORP., make judgments and estimates thal are reasonable and prudent., state whether applicable accounting standards and statements of recornmended practice have been followed, subject to any departures disdosed and explained in the financial slalemenls., and prepare the financial statements on the going concem basis unless rt 18 inappropriate to presume that the ¢hanty will continue in operational exislence. The trustees are responsible for keepirKJ woper accountirvJ records which disclo8• With reasonable a¢¢uracy at any time the financial position of the charity and to enable them io ensure that the financial slatemenls comply with the Chanties and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 20C6 (as amended) They are also responsible for safeguarding the assets of the chanty and hence for takirKJ reasonable Steps for the prevention and detection of fraud and other lrregularrt$. The trustees are responsible for the maintenance and integrity of the Charlty and financial infomialion on the congregation's websrte Legislation in the United Kingdom goveming the preparation and dissemination of financial statements may drffer from 9latiOn in other jurisdictions. Approved by the Trustees and sned on their behaff Date: Is February 2023 11
Cramond Kirk, Edinburgh (Church of Scolland) SC003430 Report of the Indèpendent Examiner to the Trustees of Cramond lfjrk, Edinburgh Ichurch of Scotland) For the year ended 31 December 2022 I report on the accounts of CramorKI Kirk for the year ended 31 December 2022 which are set out on pages 13 to 24. Respoctlvo responsibiliti of trusteos and examin•r The charity's trustees are responsible for the preparation of the report arKI accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2CQ5 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charit trustees consider Ihat the audrt requirement of Regulation 10{1) {a) to Icl of the AcGounts egulations does not apply. It is my responsibilty to examine the aCUnIS as required under section 44{1) {c) of the Act and to state whether parti¢ular matters have come lo my attention. Basls of Indapendont Examlnorfs Ststémant My examination is carried out in accordance wrth Regulation 11 of the Charities Accounts (Scollandl Regulations 2006 las amended). An examination Includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes Gonsideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees conceming any such matters. The prt)wlures undertaken do not provide all the evidence that would be required in an audrt. and consequently I do not express an audit opinion on the view given by the a¢¢ounts. Independent ExamIne* 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 mpect the requirements,. to keep accounting records In accordance wrth Section 44{1) lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations {as amendedl,and to prepare a¢Gount$ which accord wrth the a¢counting records comply with Regulation 8 of the 2006 Accounts Regulations las amended) have not teen met. or 2. to which, in my opinion, attention should be drawn in order to enable a p of the accounts to be reached. r understanding Name.. Robert Fraser CA Professional QualrficatiOfVProfessional Body ". Member of the Institule of Chartered Accountants of Scotland Address '. Date . 24 2ogJ
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Cramond Kirk, Edinburgh {Church of Scotland) Balance Sheet As at 31 December 2022 2022 2021 Nole Flxed Assets Tangible Fixed assets Investments 621,061 654,002 621.061 654.002 Currènt Assets Deblors Bank and cash 10 47,985 194,643 41,B86 174,854 242,628 216,540 Creditors Falling due within one year 18,719 13,970 Net Current Assets 223,909 202,570 Net Assets 12 844,970 856,572 Unrestrfcted funds General funds Designated funds 13 265,946 468,465 299.422 425,808 734,411 725.230 Restricted funds 13 100,696 119,686 Endowment funds 13 9,863 11,656 844.970 856,572 The accounts were approved by the Kirk Session on 9S February 2023 For and on behalf of the Kirk Session.. ession Treasurer
Cramond Kirk, Edinburgh (Church of Scolland) Notes to the Financial Statements For the year ended 31 December 2022 ACCOUNTING POLICIES The principal accounting policies, which have been applied consistently in the current and preceding year in dealing wrth items which are considered material to Ihe accounts, ar8 set out below. 1.1 Basis of prnparation The financial statements have been prepared in accordance with Accounting Bnd Reporting by Charities.. Statement of Recommended Practice applicable lo Charities prepanng their accounts in accordance with the Financial Standards applicable in the UK and Republic of Ireland (FRS1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS102),the Charities and Trustee Investment (Scotland) Act 2005 •nd the Chant18S Accounts Iscotlandl Regulations 2006 las amended}. 1.2 Golng ¢on¢orn The Trustees are satisfied thal the charity has adequate unrestricted resourcés, of which high percentage is held in cash, to continue rts objectives for the foreseeable fulLJre, Ind Iherefore has adopted the going concern basis in preparing these financial statements. 1.3 Funds Funds are classtfied as. either. restricted funds. eThlowment funds or unrestricted follows. unds, defined as Restricted funds are funds subject to spec¢fic requirements as to their use which may be declared by the donor or with their authority or created through legal prOSSeS, but still within the wider objects of the charity Endowment furKls are funds which have been given on the condrtion that the original ¢apital sum is not reduced, but the income there from is used for the purpose defined in accordance with Ihe objects of the charity. Unrestricted funds are expendable at the discretion of the trustees in furtherance Df the objects of Ihe charity. If parts of the unrestricted funds are eamiarked at the discretion of the Iruslees for particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees, discretion lo apply the fund. 1.4 Incomlng resourGes Income is Cognised when the charity has entrtrnent to the funds. any performance conditions attached to the item{s) of income have been met. rt is probable that the income will be received and the amount can be measured reliably.
Cramond Kirk, Edinburgh (Church of Scolland) Notes to the Financial Statements For the year ended 31 December 2022 1.5 Donated services and facilllies Donated professional services and donated facilrties are recognised as income when the charity has Control over the rtem, any condrtions a$Slated wth the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economi¢ benefit can be measured reliably In accordan wth Ihe Charities SORP {FRF102} the general volunteer time of congregation members is not recognised. On receipt, donated professional services and donated facilities are reccgnised on the basis of the value of the grft to the charty which is the amount the Charty would have been wnlling to pay to obtain services or fa¢ilities of equivalent economic benefrt on the open market,, a Gorresponding amount is then recognised as expendrture in the period of reipl. 1.6 Flxed assets Cramond Kirk has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse. vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the peri(Id in which the liability arises. All tangible fixed assets costing in excess of £1,000 having a value to the charity greater than one year, other than those acquired for specrfic purposes, are caprtalised t)epreciation is provided on a straight-line basis to vffite off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives.. Fixtures, ffftings, office and other equipment - 5 years 1.7 Investments Fixed asset inveslments are stated al markel value at the balance sheet date. Unrealised gains and losses present the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the drfference betr4een cost and market value at the end of the year. Realised gains and losses represent the drfference between the Kyoceeds on disposal and the market value at the start of the year Of Cost if purchased in the year. 1.8 Interest roceivable Interest on funds hekl on deposrt is induded when receivable and the amount can be measured reliably by the charity., this is normally upon notrfication of the interest paid or payable by the Bank. 1.9 Taxatlon Cramond Kirk is recognised as a Chartty for the purposes of applicable taxation legislation and is therefore not subjecl lo taxation on rts charitable activities. The charity is not registered for VAT and resources expended therefore indude irrecoverable input VAT.
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Cramond Kirk. Edinburgh (Church of Scotland) Notes to the Financbal Statements For the year ended 31 December 2022 2022 20 Salaries and wages Social security costs 92,599 92,599 82,185 The average number of employees during the year, calculated on the basis of a head count, was as follows.. 2022 Number 2121 Number Ministerial support Administration Music staff Premises maintenance All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employerfs contnbutions for national insurance, pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stlP8nd scale, which is related to years of $ervice For the year under review the minimum stipend was £28,700 and maximum stipend (in the fifth and subsequent years) £35,269. Tru8ts0 Remuneration and R•latsd Party Transactions nlerim Moderator to 30 Jun8 22, received £78 by w•y of reimbufsemenl ol expenses. The s a member of Session Ind received Sums totalling £6,639 by way of salary, pension contributions and expensei. Mrs tolalling £14,420 by way of salary and pension contributions. nd rec81ved payments No other Iruslee or person related to a trustee had any personal interesl in any Gonlract or transaction entered into by lh8 charity during the year. During the year a total of £26,656 was donated to the congregation by trustee5.
Cramond Kirk, Edinburgh (Church of Scotland) Notes to the Financial Statements For the year ended 31 December 2022 Inveslmonts 2022 2021 Market value at 31 December 2021 Additions to investments at cost 654,002 39,992 452,275 137,492 Disposals Unrealised gainl{losslon investments 72.933 64,235 Market value at 31 December 2022 621,061 654.002 Investments at cost 585,308 545.316 The following investments are held Unrestrictod Funds 28.982 Church of Scotland Investors Trust Gr0h Fund units 17,248.88 COIF Charities Investment Fund Income units 21.450 Castle Community Bank share8 Re8trlcted Funds 13,535 Church of Scotland Investors Trust Grovl(h Fund units 2,705 08 COIF Charities Investment Fund Income units Endowment Funds 934 Church of Scolland Investors Trust Income Fund units 'Unreslricted Funds Gain I (Loss) Restricted Funds Gain l {Loss) Endowment Fund Gain l (Loss) {55,9381 {15.2021 (1,793) 50.277 14,173 (215) 72,933 64,235 20
Cramond Kirk, Edinburgh (Church of Scotland) Noto8 to th• Financial Statements For th• year ended 31 December 2022 10. Debtors 2022 2021 Grft Aid Tax Refund Due General Trustees Other 10,OLK) 30,735 7,250 11,500 26.186 4.000 47,985 41,686 11. Crndltors 2022 2021 Amals 1B,719 13.970 1b,719 13,970 12. Analysls of Not Assets among Funds Doslgnated Restricted Endowtn•nt Total Fixed Assets Investments 177.083 311,931 122,184 9.863 621,061 Current Assets Current Liabi15bes 107.582 156,534 (21,488) 242,628 (18.719) 18.719 As at 31 Dec 2022 265,946 468,465 100.696 863 844.970 Gen8ral Dasionated Restrlct Endowrtent Total Fixed Assets Investments Current Assets Current Liabilities 208.480 76,738 296,480 109,128 137,388 30.674 11,656 654,002 216,540 13.970 13,970 As at 31 Dec 2021 271.248 405,608 168,060 11,656 856,572
Cramond Kirk, Edinburgh (Church of Scotland) Notes to the Financial Ststements For the year ended 31 December 2022 At31 Incoming Qulgoing December Resources Resources Revaluatson 2021 At31 December 2022 13 hlovement in Funds Transfers Endowmenl Funds Former Crarnond Poof Fund 11.656 397 397 1,793 9.863 397 397 Restricted Funds Gillies Legacy fund 1c6,7 2,707 {6,639} {13.782} 89.193 Benevolent Fund 12.779 244 1,420 11,503 100 15.202 100.696 Unro$trlcted Funds Designatod Funds Fabric Fund Outreach Fund Burials Fund 69,461 34.173 437 6.512 12601 75.713 34,173 14,187 307,195 692 36.505 18,31 23.0 {4.5501 Legacy Fund Kirkyard Gardening Fun(J Hall Roof Fund 284. 195 1,037 36,505 13451 Total Designated Funds General 425.808 299,422 47,812 393.096 15,155 370.634 468,465 265,946 IS5,938 725 230 375 789 Total Funds 856.572 444.256 1382,925) 172.9331 844.970 22
Cramond Kirk, Edinburyh (Church of Scotland) Notes to the Financial Statements For the year ended 31 December 2022 At31 De¢ember Incoming Outgoing 2020 Resources Resour$ Revaluats'on Transfers At31 December 2021 Movement In Funds Endowmont Funds Fomer Cramond Poor Fund 11.871 374 {374 12151 11.656 374 374 215 Restrlcted Funds Gillies Legacy Fund 96,071 4,485 6,335 12,686 106,907 Benevolent Fund 261 261 107 102 119686 Unr•8lrlct•d Funds De8lgnated Fund• Fabric Fund Outreach Fund Burials Fund Legacy Fund Kirkyard Gardening Fund Hall Roof Fund 67,892 34,173 3,707 285.195 1,414 36,505 1,589 69,461 34,173 437 284,195 1,037 36,505 41.818 40.000 (45.0881 {41.0001 1377} Total Designated Funds General 428,886 253,701 83.387 305,310 86.4651 309.866 425.808 299,422 50,277 725 230 Total Funds 801,560 393,817 403,040 64.235 856.572 Pu ses of Endowment Funds Income from the Former Cramond Pow Fund donated lo t*D neKJhtthiring churches in the onginal parish. Pur oses of Restricted Funds The Gillies Legacy Fund Is lor the tenefil of elderfy parIshners. The Benevolent Fund and any earnings Ihereon are for distribution to needy familie$ ih the Parish of Cramond. Pur $ofD naled Fund Fabric Fund - The Trustees have sel aside funds for the maintenance of the church property. Outreach Fund- The Trustees have set aside funds to assist charitable bodies oulwith Cramond Kirk. Burials Fund- Funds sel aside for maintenance of the graveyard memonals Legacy Fund - Funds received in legacies for application by the Trustees as directed pr considered appropriate. Kirkyard Gardening Fund - Established to meet costs incurred in the maintenance of the kirkprd. Hall Roof Fund- EstabIhed in anb"cipation of the cost of repairing or repLacing the hall roof. 23
Cramond Kirk. Edinburgh (Church of Scotland) Notes to the Financial Statements For the year ended 31 December 2022 14. Collections and donations received for Thlrd Partles 2022 2021 Christian Aid Week ' 8.570 6,828 Christian Aid Appeals - Christian Aid Poppv Scotland Disasters Emerqencv Committee Ukraine CardiomvoDathv UK Finlay s Friends Fresh Start Old Kirk & Muirhouse Wellbeing Fund (National Giving Day) Gemian Flood Relief 8,5701 427 1.830 524 6,828 771 2,325 1,082 3.006 450 315 11,666 14,462 'Chrislian Aid will claim directly tax recoveries on grft aid contributions. 15. Volunteers In common with all congregations of the Church of Scotland the Cramcnd congregation benefits from the contributions made by volunteers who give their tlme and talents willingly for the benefit of the Church. The areas of congregalional life which rely on the contributions of volunteers are many and vaned but Include not only the Kirk Session ommittees but also the children's Sunday Club and other children's activkies, running the annual Christmas Fairs and Jumble Sales. organising the Christian Aid week activities, visiting elderly and housebound members of the congregation, maintaining the Kirkyard, catering for congregational and other functions and providing flowrS and other floral decorations for the Kirk especially at Haprfest and Advent. Much of the activity would be unable lo continue were it not for the commitment shown. 24
Cramond Kirk, Edinburgh (Church of Scotland) Notss to the Financial Statements For the year ended 31 December 2022 APPENDIX I FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2021 Credit Balance at 31 December (Combined Capital and Revenue) 103,353 106,710 These funds represent the cumulative net funds arising from the commercial leasing and occupation of Cramond House and the Cramond Manse and are held by the Church of Scotland General Trustees on behalf of Cramond Kirk. Reimbursement is obtained for expenses directly related lo the operation and maintenance of Cramond House and Cramond Manse and. within agreed parameters. for other property costs of Cramond Kirk. Notes During 2022 £258 was expended on Cramond House,. £9,522 was expended on the Manse. £30,735 will be reclaimed from the Revenue Account, comprising building expenses. Cash transactions on Revenue account during the year were as follows.. Balance at 31 December 2021 Less. Costs (part 2021) 90,946 26,186 64,760 Add.. Rental Income Interest Dividends 127,831 411 287 128,529 Less.. Fabric Costs (part 2022) Administration Costs 95,978 8,052 104.030 24,499 Balance at 31 December 2022 89,259 Capital Funds held by the General Trustees - Investments. (valued at 31.12.221 Deposit Fund (Revenue Account) 14,094 89,259 103,353 "Investments comprise 2,610 Church of Scotland Investors Trust Gr0h Fund units (value al 31.12.22 £14,094) 25