OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Portland Parish Church of Scotland:Troon

2022-12-31-accounts

Portland Parish Church of Scotland: Troon

Trustees’ Report and Accounts

For the Year Ended

31[st] December 2022

Congregation Reference Number: 100599

Scottish Registered Charity Number: SC003477

Portland Parish Church of Scotland: Troon Year ended 31 December 2022

Trustees Report

The trustees present their annual report and financial statements of the charity for the year ended 31 December 2022. The financial statements have been prepared in accordance with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.

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.

Our principal gatherings for worship take place on Sunday mornings at 10.30 am and Communion Services would normally be held four times a year in the morning.

Our objective to provide a weekly worship service remained firm throughout 2022 and we adapted how we reached our members with both in-person worship services and online services.

The global pandemic continued in 2022 with restrictions as to how the church could hold inperson worship gradually being relaxed. Following National Guidelines from the Scottish Government and the Church of Scotland, Portland Church opened for in-person worship on a Sunday morning with social distancing rules being relaxed. The Worship Service began to feel “normal” again and hospitality could be offered after the service in the church halls. The Sunday morning Service was live-streamed and recorded then made available on Portland’s website with a link to the Facebook page.

Portland Church’s locum minister, the left in July to return to the United States of America with her Husband, the (Minister for Troon Old Parish Church) and her family. This left both Portland and Troon Old Parish Churches vacant. We had the good fortune to find a replacement locum minister, the Rev G Richmond, to serve both Portland and Troon Old Parish Churches from September 2022. The Kirk Sessions from Portland and Troon Old Parish Churches decided that the congregations would worship together on a Sunday morning. Worship Services would be held in each sanctuary in turn monthly.

Church life continued. The House Group took advantage of the easing of restrictions and continued to meet in person. Elders kept in contact with church members using emails and by telephone and a greater use of the website was encouraged to keep everyone informed. Meetings could now take place in-person and life started to feel “normal”.

Portland Parish Church of Scotland: Troon Year ended 31 December 2022

Our objective to provide a weekly worship service has been met and we observed that the weekly services were being watched online by a wider audience than expected and so it could be concluded that we exceeded our objective.

Once again CHAS (Children’s Hospices Across Scotland) was our nominated Gift Service Charity. This service included our nativity and was shared with the congregation of Troon Old Parish Church. The children, as always, stole the show and many thanks are due to all the hard work by parents, elders and our locum minister, to make the nativity possible.

Portland Church continues its participation in the Messy Church initiative which involves many churches of different denominations in Troon. We have now been able to move from on-line outreach to normal meetings and larger scale events during the Christmas period.

In the Micah Project, a Portland team has taken responsibility for the provision of quality clothing for the 9-to-24-month age group and also helps, as needed, in other ways like the special provision of Christmas bags.

2022 marked the eleventh year of Portland’s partnership with the rural congregation of CCAP, Limphasa in Northern Malawi. In each of these years we have witnessed a deepening of our relationship with our Christian brethren through worship and in their daily lives which are often faced with very challenging situations and 2022 was no exception.

Shortly before Christmas we learned that has been posted by the Synod to Rumphi Station, in Malawi’s third largest city. His replacement at Limphasa is Rev who was ordained as a minister of word and sacrament in 2012.

On learning of his appointment, we sent warm greetings on behalf of everyone at Portland Parish Church. We also provided him with a brief overview of the history of our partnership with his new congregation, and of the partnership of our two presbyteries. In reply we were thanked for our warm welcome and best wishes, and also for the good background information provided.

The year 2022 will be remembered as the third year of the COVID-19 Pandemic when restrictions finally eased and a feeling of “normality” slowly returned. As a church, we lost so many faithful members of the congregation and we were restricted to mourn from a distance, unable to meet in-person and mourn together. Our thoughts and prayers are with all families mourning the loss of a loved one. Portland’s on-line service can be and is viewed by people, with church affiliations and none, across the world. We are reaching out in witness and can only marvel as God continues to work through us as we emerge from the chaos of a pandemic.

Portland Parish Church has continued in vacancy since May 2018.

The General Assembly of the Church of Scotland met in May of 2021 and decided that all Presbyteries in the Church of Scotland should produce a Mission Plan, to be approved, at the latest, by 31st December 2022.

After considerable consultation involving all three of the Church of Scotland’s in Troon, a union of all three Troon Churches with two Ministry posts allocated was proposed and accepted by Ayr Presbytery.

Portland Parish Church of Scotland: Troon Year ended 31 December 2022

Ayr Presbytery’s Mission Plan stated, after a building review, that the Church of Scotland in Troon can retain two sanctuaries with the sanctuary of Troon Old to close due to extensive fabric deficiencies.

We will start preparing for a three-church union and the formation of a team ministry to serve the new Troon Church.

Financial Review

The charity’s principal source of income is from the offerings and donations of church members. The offerings and donations income for the year, throughout which the congregation was in vacancy, amounted to £87,209 (2021: £82,261) which is an increase of 6%. Included in this total is tax recovered on Gift Aid donations of £20,190 (2021: £nil).

Legacy income in the year totalled £614, compared to £6,500 in 2021.

Income from activities for generating funds was £1,726 in 2022 (2021: £4,662). This income came from wedding fees and Sunday Tea and Coffee donations in support of our Malawi Partnership. The 2021 figure included monies related to contributions received towards the heat and light and Council Tax for the manse which was occupied by the Minister from Ochiltree, whilst their manse was unfit for occupation.

The use of the church and halls by outside organisations generated £10,840 (2021: £3,490), with the increase reflecting the lifting of Covid19 restrictions.

The charity received £nil (2021: £3,166) of JRS government grant monies due to Covid19 trading restrictions.

Total receipts amounted to £102,460 (2021: £101,886).

Total payments in the year amounted to £97,179 (2021: £94,183) – an increase of £2,996. A further breakdown of expenditure showing the comparison to last year for each type of cost is detailed in Note 4.

On page 10, the Statement of Balances at 31 December 2022 includes creditors of £31,000 for outstanding ministry and mission payments.

Unrestricted Funds ended the year with net receipts before transfers of £2,442 (2021: £10,044). The Designated fabric fund recorded net expenditure of £3,687 (2021: net income of £5,013) leaving a balance on the fund of £12,188. The General Fund balance increased in 2022 to £34,735.

The restricted fund that has been created for specific donations given for the stonework project has an unchanged end of year balance of £1,300, comprising donations of £800 in 2017 and £500 in 2018. The Ross Bequest Fabric Fund to provide for major building repairs and improvements recorded income of £276 (2021: £53).

Portland Parish Church of Scotland: Troon Year ended 31 December 2022

Risk Management

The Trustees regularly review their risk assessments for fire, health and safety, data protection and food hygiene.

The Safeguarding Panel actively monitors the use of the church premises to ensure the safety of all those working across the congregation's activities and especially those who are vulnerable, and updates the Kirk Session on a regular basis.

With the average age of the congregation on the increase this may present some risk to the level of giving in the future and to the ability of the congregation to recruit volunteers to fill key vacancies. In response, the congregation is following a three-year stewardship programme which focuses in turn on time, talents and money.

Reserves Policy

It is the Trustees’ policy to hold unrestricted reserves, including designated funds, amounting to approximately six months’ expenditure. At the year end the Church held unrestricted funds of £57,954 (2021: £55,512). This represents in excess of six months’ expenditure of the General Fund.

The church also held £90,100 (2021: £91,953) of restricted funds, which have been provided for the purposes specified in Note 2 to the financial statements. With the church building now over 100 years old, the costs of maintaining a building of considerable architectural merit are not insignificant and it should be noted that significant additional funding will undoubtedly be required over the course of this decade for this.

Structure, Governance and Management

The congregation is a registered charity, number SC003477 and is administered in accordance with the terms of the Unitary Constitution which it adopted at its Stated Annual Meeting on the 26[th ] of March 2017 and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.

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 Presbytery. The Kirk Session, which meets at least six times a year, is responsible for the control of the affairs of the Congregation, both spiritual and temporal.

Locum Minister

s, January until July 2022

, September – December 2022

Portland Parish Church of Scotland: Troon Year ended 31 December 2022

Principal Office Bearers:

Interim Moderator: Session Clerk: Church Treasurer:

==> picture [113 x 41] intentionally omitted <==

Principal Office

2 St. Meddans Street Troon, Ayrshire, KA10 6JU

Charity No: SC003477

Independent Examiner:

Milne Craig Chartered Accountants Abercorn House 79 Renfrew Road Paisley PA3 4DA

Bankers:

Bank of Scotland 8 Templehill Troon KA10 6BE

Portland Parish Church of Scotland: Troon Year ended 31 December 2022

Reference and Administrative Information

Trustees

Appointed Elders of the Kirk Session:

==> picture [107 x 337] intentionally omitted <==

==> picture [306 x 343] intentionally omitted <==

----- Start of picture text -----
Resigned 07.04.2022
Deceased 16.05.2022
----- End of picture text -----

Trustees’ Responsibilities in Relation to the Financial Statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each 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 charity for that period. In preparing the financial statements, the trustees are required to:

Portland Parish Church of Scotland: Troon Year ended 31 December 2(r22 Prepare the financial staiements on the going concem basis unless it is inappropriate to presume that the charity will cominue in opernional existen￿. The trustees are restx)nsible foT keeping proper accounting records which disclose with reasonable accuracy at any lime the fmancial position of ihe charily and to enable them to ensure thai the financial staternents comply with the Charities and Trusiee Investment (Scotland) Aa 2005 and the Charitses Accounts {Scotland) Regulations 2006 las amended). They are a]so resFK)nsible for safeguarding the a55ets of the charity and hence for iaking reasonable steps for the prevention and deteciion of fraud and other irregularities. The tru.stees are responsible for the maintenance and integrity of the charity and fiTJancial inforniation on the congregation's websiie. Legjslalion in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislaiion ID oiher jurisdithions. Apprnved by the TTUStees and signed on their behalf.

Portland Parish Church of Scotland: Troon Year ended 31 December 2022

Independent Examiner’s Report to the Trustees of Portland Parish Church of Scotland for the year ended 31 December 2022

I report on the accounts of the charity for the year ended 31 December 2022 which are set out on pages 9 to 13.

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

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

==> picture [217 x 74] intentionally omitted <==

Chartered Accountants Abercorn House 79 Renfrew Road Paisley PA3 4DA

Date: 31 March 2023

Portland Parish Church of Scotland: Troon

Receipts and Payments Account for the year ended 31 December 2022

Unrestricted
Restricted
Endowment
Funds
Funds
Funds
£
£
£
Note
Receipts
Donations
3
85,454
1,755
-
Legacies
614
-
-
Activities for Generating Funds
1,726
-
-
Income from Charitable Activities
-
-
-
Other Income
824
-
-
Bank & Deposit Interest
163
276
-
Investment Income
-
808
-
88,781
2,839
-
Rental of premises
10,840
-
-
Grant income - Job Retention Scheme
-
-
-
Total receipts
99,621
2,839
-
Payments
4
Charitable activities
95,859
-
-
Governance costs
1,320
-
-
Total payments
97,179
-
-
2,442
2,839
-
Transfers
-
-
-
2,442
2,839
-
Excess of receipts over
payments/(payments over receipts) for
the year before transfers
Excess of receipts over
payments/(payments over receipts)		 Total
2022
£
87,209
614
1,726
-
824
439
808
91,620
10,840
-		 Total
2021
£
82,261
6,500
4,662
844
-
83
881
95,231
3,490
3,166
102,460
95,859
1,320
97,179
5,281
-
5,281		 101,886
92,947
1,236
94,183
7,704
-
7,704

Page 9

Port]and Parisb Church of Scotland: Troon Stattrnellt of Balances ￿ at 31 Detember 2022 X•21 Tothl Bank & At l ]￿D•ry 2(122 A50 42.736 103.186 95,482 EA(L55 (Jf receipLS OVEr payMeiLtsllpayJnents oyer r￿tipts} 1442 2￿39 5.281 7,704 BHlhts¢e At 31 ikferDbEr 2•22 45J75 IOW7 103.186 ttv Icosi £7.488.36) 39J 39.587 44,279 Tansible fixed &45eL%'. Maw ￿0￿rtY Gifi Aid Receivable ).wo 66,(K)O (Xhcr 0(cr￿d ¢h•x8 31￿ 31,fKM) 41.111)0 Thr A¢iouffjts were 8PPfDved by ￿ Kirk Scssioll on 3Ckh Mwrh 2023 For on hehlllf nl the Kjrk Sc%%if>n Pyio

Portland Parish Church of Scotland: Troon

Notes to the accounts

Year ended 31 December 2022

1. Trustee remuneration and related party transactions

During the year reimbursement of travelling expenses incurred by the Minister was £nil. Reimbursement of travelling expenses and telephone expenses for our Locum Minister and Interim Moderator amounted to a total of £1,101. All of these payments were made at the rates agreed by the General Assembly.

Salary payments to Mr Ruaridh McKellar who is a member of the Kirk Session in respect of his appointment as church officer totalled £6,575 for the year ending 31 December 2022.

During the year no trustees received reimbursement of expenses directly incurred on behalf of the charity.

Other than the foregoing, no trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

During the year an estimated total of £17,000 was donated to the congregation by the trustees.

2. Movement in funds

Endowment Funds
Manse Reserve Fund
Restricted Funds
The Ross Bequest Fabric Fund
Organ Fund
Peter Livingstone Bequest
The Stirling Bequest
Sir David Cuthbertson's Bequest
The Irving Bequest
Benevolent Fund
Baptismal Testament Fund
Malawi Partnership
Stoneworks Project
Unrestricted Funds
Designated Fabric Fund
Reserve Fund
General Fund
Total Funds		 At 1 Jan
Incoming
Outgoing
Investment
At 31 Dec
2022
Resources
Resources
Gains
Transfers
2022
£
£
£
£
£
600,000
-
-
-
-
600,000
600,000
-
-
-
-
600,000
8,883
276
-
-
-
9,159
10,941
-
-
-
-
10,941
27,742
-
-
-
-
27,742
32,926
685
-
(3,985)
-
29,626
7,213
96
-
(555)
-
6,754
194
-
-
-
-
194
207
-
-
-
-
207
1,800
27
-
(152)
-
1,675
747
1,755
-
-
-
2,502
1,300
-
-
-
-
1,300
91,953
2,839
-
(4,692)
-
90,100
15,875
666
4,353
-
-
12,188
10,934
97
-
-
-
11,031
28,703
98,858
92,826
-
-
34,735
55,512
99,621
97,179
-
-
57,954
747,465
102,460
97,179
(4,692)
-
748,054

Total funds have been calculated on a receipts and payments basis, and so comprise bank and deposit account balances, investments at market value and tangible fixed assets.

Page 11

Portland Parish Church of Scotland: Troon

Notes to the accounts Year ended 31 December 2022

2. Movement in funds (cont'd)

Purpose of Endowment Funds

Manse Reserve Fund: This fund arises from the incorporation of the manse into the balance sheet.

Purposes of Restricted Funds

The Ross Bequest Fabric Fund: This fund was created for major building repairs and improvements.

Organ Fund: This fund was established to provide for the cost of major expenditure for the upkeep of the organ.

Peter Livingstone Bequest: This fund is used to promote musical excellence and support special church projects.

The Stirling Bequest: This fund is used by the Kirk Session to advance the work of the Church.

Sir David Cuthbertson's Bequest: This fund was established specifically to assist with youth work.

The Irving Bequest: This bequest fund was for the general purposes of the congregation.

Benevolent Fund: The benevolent fund is used to provide for necessary benefice.

Baptismal Testament Fund: This fund finances the provision of baptismal testaments to children.

Malawi Partnership: This fund was established for monies received and payments made in relation to the Partnership agreement between Portland Parish Church : Troon and the Limphasa Church in Malawi.

Stoneworks project: This fund was established to finance the building work required to the windows and surrounding external stones.

Purposes of Designated Funds

Reserve Fund: This fund assists in providing finance for the long-term mission of the congregation.

Fabric Fund: The Trustees have set aside funds for ongoing general maintenance of the church, halls and manse.

3. Analysis of Donations
WFO Scheme (non Gift Aid)
Gift Aid donations
Tax recovered on Gift Aid donations
Ordinary offerings (Open plate)
Other offerings, donations etc.		 Unrestricted
Restricted
Endowment
Funds
Funds
Funds
£
£
£
2,160
-
-
59,761
-
-
20,190
-
-
1,546
-
-
1,797
1,755
-
85,454
1,755
-		 Total
2022
£
2,160
59,761
20,190
1,546
3,552
87,209		 Total
2021
£
5,002
74,745
-
2,154
360
82,261

Page 12

Portland Parish Church of Scotland: Troon

Notes to the accounts

Year ended 31 December 2022

4. Analysis of Payments
Charitable Activities
Ministries & mission allocation
Less: Vacancy allowance
Net ministries & mission allocation
Presbytery dues
Other salary costs
Fabric repairs & maintenance
Council tax, insurance and licences
Heat & light
Cleaning supplies
Organ & piano upkeep
Printing & stationery
Telephone & internet
Malawi partnership
Other expenses
Governance Costs
Independent examiner's fees
Pulpit supply and Locum Minister expenditure		 Unrestricted
Restricted
Endowment
Funds
Funds
Funds
£
£
£
69,960
-
-
(11,196)
-
-
58,764
-
-
2,066
-
-
1,366
-
-
7,166
-
-
4,353
-
5,946
-
-
8,117
-
-
3,354
-
-
541
-
-
494
-
-
690
-
-
-
-
-
3,001
-
-
95,859
-
-
1,320
-
-
97,179
-
-		 Total
2022
£
69,960
(11,196)
58,764
2,066
1,366
7,166
4,353
5,946
8,117
3,354
541
494
690
-
3,001
95,859
1,320
97,179		 Total
2021
£
59,196
(11,196)
48,000
-
15,557
7,003
2,577
1,052
8,046
2,211
922
1,468
965
3,273
1,873
92,947
1,236
94,183

5. Minister's Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which 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) was £35,269.

6. Collections for Third Parties
CHAS
Crossreach
Ukraine appeal		 Total
Total
2022
2021
£
£
-
480
808
378
319
-
1,127
858

Page 13