RECEIPTS AND PAYMENTS ACCOUNTS 2022 BARRA CHURCH OF SCOTLAND CONGREGATION: Ref No.: 432320 CHARITIES: Ref No.: SC CK)3980
Reference and Admlnlstratlve Informatlon Charlty Name & No. Barra Parish Church SC003980 Congre8ation Reference No. 432320 Contart Address: Trustees: Bankers: Royal Bank of Scotland Castlebay Isle of Barra HS9 5XA
Trnstees, Annual Report Year ended 31 December 2022 Structure. Governance and Management Governing Document The Church 15 adrninistered in accordance with the terms of the Deed of Constltution. Recruitment and Appolntment of Trustees Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the Church and are chosen from those member5 of the Church who are considered to have the appropriate gifts and skills. The minister Is a member of the Kirk Session. elected by the congregation and indurted by the Presbytery. The Congregational Board is appointed from within the con8regation and members of the congregation are invlted to nominate individuals who are believed to have the skills and ornmitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meetlng and serve for a period of three years after which they must seek reolection at the next ststed Annual Meeting. Organlsational Structure The Congregational Board is chaired by the Minister and meets at least six time5 in a year. The Kirk Session, which meets at least six times a year, is re5pon5ible for spiritual affairs Within the Church. Objertives and ActivltSes The Churth of Scotland ts Trlnltarian in doctrlne, Reformed in tradltlon and Presbyterian in policy. 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. Trnstee< Annual Report (contlnued) Year ended 31M December 2022
Sunday worship is held at 11.30pm. The Sacrament of Holy Communion is celebrated four times a year at the main diet of worship. The congregation has In pla all the requirements laid upon it in ternis of the legislatlon to protect children and vulnerable adults from harm. The congregation has adopted also a data protection policy. The congregation has paid In full its Mi55ion and Minlstries obli8ations. In thls context we note that during the long vacancy that the congregation was not made aware of the obligations laid upon it by the National Stewardship Campaign. This matter will be attended to In due course. Havin8 only just emerged fully from pandemic lockdown restrirtions, the congregatlon has begun to re*stablish some previous in-per50n ventures, the most notable and SUCSSfUl of these being the Chrlstmas Fayre run by the Craftgroup. Also. the Thriftshop whlch operates under the auspi of the congregation took up its operations again and implemented a number of changes, leading to an expansion of openlng times, increased numbers of volunteers and an increase in income. Achievements and Performance Attendan at Sunday worship increased steadily and is close to being back to that of pre- pandemic time5. The Barra branch of the Uist and Barra foodbank continues to be supported by Member5 of the congregation and first di5tussions are undenvay to expand this work, in conjunctlon with two other local or8anisations into a community food larder also. The main piece of work undertaken by offlce bearers and volunteers at the Thriftshop was a re-evaluation of its working practices and the formulation of a governing document for this particular venture which was unanimously adopted by the Thriftshop, the Kirk Session and th the Congregational Board Hs the future basi5 of its operations. The 25 anniversary of the Thrlftshop was celebrated in November with a successful fashlon show. This was made possible through close cooperation with Castlebay Community School and service users and volunteers of the Garadh a Bhag a Tuath. As the handover from the previous treasurer of the Thriftshop to the new treasurer proved somewhat less straightfoward than anticipated. the Congregational Board created as a temporary measure a reserved and restritted fijnd to safeguard the agreement regarding the dSstribution of funds raised by the Thriftshop and as agreed in the adoption of the above
mentioned 8overning document. The con£regation's treasurer has taken this matter in hand and It is hoped that in the early month5 of 2023 the Thrlftshop's account (known as the 'Church of Scotland Women's WorkpartV account) will be fully operational again. At that point the funds held in thls temporary arrangement of the restrirted and reserved account will be transferred Into the Thriftshop's account and the restricted and reserved account will cease to be. Financial Review and Reserves Poli¢v It 15 the Trustees. policy to hold reserves of approximately four months expenditure, including designated funds. At the year end the Church held unrestricted cash funds of £4461 and £16,039 which has been designated for the Maintenan of the con8regatlon's properties. The TfUStee5 are aware there is a need for continuous monitoring of income and expendlture. The Church 3150 held investments to the value of £120,951 within a Church of Scotland Growth Fund. Statement of Trusteeg Responslbilities The members of the Congregational Board must PTepare financlal statements. which give sufficient detail to enable an appreclation of the transactions of the Church during the financial year. The members of the Congregational Board are responsible for keeping proper accounting records. which. on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements compty with the Charities and Trustee Investment (Scotland) Act 21x15, the CharStie5 Accounts (Scotlandl Regulatlons 2006 and the Regulations Anent Congregatlonal Finance approved by the General Assembly of the thurch of Scotland in 2(M)7. They are a150 responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and lor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf Signe Se55ion Clerk
Dated 2oZ3 , Barra Parlsh Church SCIX13980
Independent Examinerfs Report to the Trustees of Barra Parlsh Church I report on the accounts of the charity for the year ended 31t December 2022 whith are set out on the following pages. Respective Responsibllitles of Trustees and Examlner The charitvs trustee5 are responsible for the preparatlon of the accounts In accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charitie5 Accounts (Scotlandl Regulations 2006. The charity trustees consider that the audit requirement of Re8ulation 10(l) Id) of the Acwunts Regulatlons does not apply. It Is my responslblllty to examine the accounts as required under Section 4411) {c) of the Act and to stste whether matters have come to my attention. Basls of Independent Examlnerfs Statement My Examination 15 carried out in accordance with RegulatTron 11 of the Charities Accounts (Scotland) Regulatlons 21x16. An examinatlon indudes a revlew of the accounting records kept by the charity and a compari50n of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanatlons from the trustees concemlng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audi( and consequentty I do not express an audit opinion on the vlew given by the accounts. Independent Examinerfs Statement During my examination, no matter has come to my attention which would suggest that accounting records in accordance wrth Sertion 4 (1} la) of the 2005 Act and Regulation 4 of the 2006 Accounts Re8ulation5, and the requlrement to prepare accounts which accord with the accounting records and comply wlth the Regulation 9 of the 2006 Accounts Regulations have not been strictly adhered to. Name Address
Receipts & Payments Unrestricted Restricted Total Funds Funds 2022 Total 2021 Description Receipts Donations Activities for Generating Funds Investment Incorne Grant (Corra Foundatlon) Interest Totsl Recelpts £15.711 £1,803 É2,203 £3,000 £20 £22,737 £15,711 £11,739 £2,203 £3,0(Y) £20 £31673 £11,826 £131 £9,936 £2,403 £936 £14.360 Payments Charitable Arthities Pa ments to Third Parties Total Payments £17.559 £6,752 £24,311 £14,987 £32.546 £6.752 £39,298 £18,964 £634 £19,598 £14.987 Surplus Deficlt Before Transfers Surplu5 Dell¢lt After Transfer5 46.625 46fi25 -£5238 -£5238 ststement of 8alance5 Unrestrlcted Restricted Total Funds Funds 2022 Total 2021 Description Cash and Bank Balan Bank Balonces Brou ht Forward £4,461 £29.148 £33,609 £23,088 Movement In Year Excess Payments cer Receipts £1,467 48.696 7.229 -£5.360 Cash and Bank Balance5 8rou8ht Forward £5 Z8 £20.452 £26,380 £17.728 Investment at Market Value Growth Fund (Cost £66,391) £108.135 £108,135 £97,369 Total Assets Totsl Uabilitles £134,515 £0 £115.097 £0 Purpose of deslgnated funds Fabric Fund: The Trustees have set aside fund5 for the maintenance of the Church property. Growth Fund: TheTrustee5 have Set aside these funds for the future of the Church. Dividends reIVed are invested at the discretion of the Trustees.
Women's Work Party of the Church of Scotland: Funds raised by the Thrift Shop are held in this account and distributed under the conditlons of the governlng document adopted by The Thrift Shop as well as The Klrk Session and the Congregational Board in the summer of 2022 and will be detenrjlned each year anew and will be made available to three areas of work: l. Local, National & International causes 2. Financial 5UPPOrt to the local Roman Catholic Church at Christmas 3. As and when required to support the incorne of Barra Parish Church of Scotland Purpose of restricted fund$ Fabric Fund: This is a fund set aside for the Church roof and other essential upgrading wor Project Fund: This 15 a fund set aside forwork with children and young people. Thrift Shop.. This fund wa5 created by the Congregational Board on 25 June 2022 as a temporary measure, the details of which are outlined in the narrative under"Achievements & Performance". Funds held in thi5 acmunt are distributed under the same conditions as those held in The Women's Work Party Account Movement in Funds Asat 01101122 Asat Payments Receipts Transfers 31112122 Description Unrestrirted Funds General FurMI Totsl £4.461 £4061 £23,087 £23,087 £22,680 £0 £4,054 £4.054 £0 Restrlrted Funds Fabric Fund Thrift Sho Projert Fund Current Account Total £16.039 £10,523 £2.586 £0 £29.148 £15.178 £2,861 £314 £2,334 £646 £4 £9A12 £12396 £0 £0 £3,195 £8,308 £2.276 £8,547 £22,326 £865 £19218 £0 £0 Total Funds £33,609 £26380 Analysis of Donatlons Unrestricted Restricted Total Funds Funds 2022 Total 2021 Description Gift Aid Donations Tax Recovered on Glft Ald Ordinary Offerin 10 en Platel Other Offerin and Donations Grant (Corra Foundation) Total £6,792 £2.656 £1.555 £1,708 £3.IXK) £15.711 £6.792 £2.656 £1.555 £1.708 £3.000 £0 £15,711 £11,826 £6.095 £2.023 £2,242 £1.466
Analysis of Artivities for Generating Funds Unrestricted Restricted Total Funds Funds 2022 Total 2021 Description Buth Bharrai Thrift Shop Other Artivities Total h Sales £819 £819 £9,936 £984 £131 £9,936 £984 £1,803 £9,936 £11,739 £131 Charitsble Artrvities Unrestricted Restricted Total Funds Funds 2022 Total 2021 Description Advertislng Counal Tax Heat & tight Insurance £146 £11 £157 £1.299 £692 £1,062 £2.526 £8,274 £1,299 £642 £1.509 £1.698 £1,039 £2,294 £7,200 £900 £50 £IP62 Minister Expense5 Mission & Ministries Petty Cash Presbyte Dues Pulpit Supplv Repairs & Renewals Subscrl ons £2.526 £8,274 £212 £1.740 £1.467 £281 £212 £1,740 E15.331 £281 £527 £1.560 £1.841 £144 £13.864 Sundry Water Total £72 £72 £42 £212 £14,987 £32,546 £18,966 £17,559 Collection for Third Parties Total Total 2022 2021 £634 £634 Descriptio Ukraine Total £205 £205
Thrift Shop Narne of Cause Erskine Charity Argyle Isles Mission Firework Displa Cuithir Church Childrens Hospice Across Scotland Christmas Lights Brit15h Red Cros5 Borve Graveyard Total Total 2022 £200 £200 £1,4CVJ £300 £360 £300 £3.460