Westerton Fairlie Memorial Parish Church of Scotl'and Receipts & Payments Account Year Ending 31st December 2022 Congregation No. 181216 Charity No: SC004489
Trustees, Annual Report Year ended 31. December 2022 The Trustees present the Annual Report and Accounts for Westerton Fairlie Memorlal Parlsh Church for the year ended 31st December 2022 Reference and Administrative informatlon Charlty Name Charlty Registratlon No: Congregation Reference No: Contact Address: Westerton Fairlie Memorial Parish Church of Scotland Bearsden SC004489 181216 Westerton Fairlie Memorial Parish Church of Scotland Crarae Avenue, Bearsden, G61 IHX Trustees Minister: Member5 of Kirk Session Princi al Office Bearers Minister: Session Clerk: Church Treasurer: Independent Examlner: Hollis Accounting Ltd 3 Melville Crescent Edinburgh, EH3 7HW Bankers: Fank of Scotland 19 Roman Road Bearsden, G612PS
Trustees Annual Report Year ended 31 December 2022 Structure, Governance and Management Governln8 Document The Church is administered in accordance with the terms of the Deed of Constitution Unitary Form. Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees and are chosen from those members of the congregation who are willing to serve and who are considered to have the necessary attributes and skills. to competently administer the affairs of the Church both spiritual and temporal. Organisational Structure The Kirk Sesslon which meets six times a year is responsible for spiritual affairs within the church and as we operate under a Unitary Constitution is also responsible for Financial and Property matters. 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 3 distinctive call and duty to bring the ordinances of religion to people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. At Westerton Fairlie Memorial Parish Church we provide services of public worship every Sunday when there are opportunities for Sunday Schools to meet. Services are also held at other times a5 appropriate. We fully support organi5ations affiliated to and outwith the Church. As a congregation we sponsor two charities each year over a three year period, as well as having retiral offerings for other organisations as decided by the Kirk Session. We are represented at Presbytery level. and on local organisations, and where appropriate share in the work of the Church of scotland at national level.
Trustees Annual Report Year ended 31" December 2022 Report on Artivities for 2022 In common with the Church of Scotland as a whole, Westerton Fairlie Memorial Parish Church continued to feel the efferts of the Covid 19 pandemic at the start of 2022. Hospitality, an important part of the ongoing life of the church was limited at the start of the year by concern over the emergence of new variants. These limits were gradually eased during the first part of the year: by the end of 2022 restrictions had been lifted entirely and worship, pastoral visiting and hospitality were able to be resumed in more recognisable pre-pandemic forms. Services. including the Celebration of Holy Communion four times during the year and Easter and Christmas worship which followed a more familiar pattern, resumed. It soon became clear that congregational numbers would not return to their previous leve15. Frailty meant that a number of members no longer were able to worship in person each week. However a faithful congregation of around 80 members were able to attend, with an average of 60 worshipping each week. For many Sundays of the year, a recording of the Sunday service was provided on YouTube, and was able to be viewed shortly after the close'of the service. Worship is traditional in form: the appointment of a new organist was a musical highlight of the year. Towards the end of the year, worship in a local care home was able to resume and this important link was welcomed. The work with young people was resumed in the autumn with the return to "Messy Church", in partnership with the local primary school. A small team provided 3 "Mess¢' sessions in 2022 after school in the Church hall. which were extremely popular with the children. Unfortunately, the "Rock Club" was discontinued: staffing difficulties and a very small number of children led to its suspension, which was a source of sorrow for many. The Guild, which had moved to afternoon meetings after the pandemic, attracted many members for a varied programme. Highlight5 of Church fundraising and community event5 were a Sponsored Walk, which involved all ages and included other community groups in Westerton, and a Christmas Fayre. Outreach to the community included the delivery of Easter cards to homes in the parish, as well as to commuters at the local station. support of a foodbank, and delivery of toys to another local charity- The church premises were well used by local groups and organisations including Guides, and After School Group and the local University of the Third Age. Westerton continued to be represented in the wider Church bytaking its part in the Presbyteryofclyde. At this level, as well as more locally, the year was dominated by work toward5 a radical reshaping of the Church structure which will have Profound effects in Westerton as throughout the whole Church. At the close of the year the Draft Mission Plan, whose aim was a drastic reduction in the number of congregations, had still to be approved by Presbytery. Westerton's Kirk Session and congregation were kept informed by reports from the Presbytery Elder and by a consultation in the form of a congregational meeting with facilitators from Clyde Presbytery. It continue5 to be a trying time for individua15 and for the congregation as a whole. In difficult. changing times Westerton attempts to maintain a Christian presence in the community it seeks to Serve, and to hold ot0 this no matter what the future may bring
Trustees Annual Report Year ended 31" December 2022 Flnanclal Revlew During the course of 2022 our expenditure exceeded our income by £9,123 compared with a deficit of £5,132 over the course of 2121. It is difficult to draw a straight comparison between the two years because in 2021 we received a temporary reduction in Ministries & Mission payments. and we received a grant under the Job Retention Scheme for furloughed employees. This more than offset the loss of Hall Letting income. Our Ministrles & Mission payment in 2022 Ibased on the average of our assessable income in 2018, 2019, & 2020) accounted for 58% of our total expenditLtre. With effect from January 2023 Ministries & Mission has been replaced by Giving to Grow which in case of Westerton Fairlie Memorial Parish Church will result in a reduction of £921 in our monthly outgoings. Other salient points regarding our financial position are as follows.. Income from offerings lincluding Gift Aid) has reduced from £84,000 In 2021 to £79,000 in 2022. This reduction almost wiped out the increase in hall letting income in 2022. Expenditure on Fabric Maintenance in the Church was only £5,255 in 2022 due to work being restricted to essential repairs only. Our electricity and gas supply contracts were agreed before the present energy crisis. We can anticipate a significant increase the cost of electricity in October 2023 and Gas in April 2024. Reserves Policy The Trustees, policy is to hold reserves of around 3 month's expenditure including designated Funds. At the year end the church held unrestricted funds of £83,766 which represents more than 3 months expenditure.
Trustees Annual Report Year ended 31 December 2022 Statement of Trustees, Re5ponslbllities The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transaction5 of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflett the financial position of the Church at that time. This must be done to ensure that the f inancial statements comply with the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 2006, and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable step5 for the prevention and/or detection of fraud and other irregularities. Approved by the Trustees and signed on thelr behalf Session Clerk Date: ......
Independent Examiner's Report to the Trustees of Westerton Fairlie Memorial Parish Church of Scotland, Bearsden I report on the account5 of the charity for the year ending 31 December 2022 which are set out on pages 8 to 12. Respective Tesponsibilitie5 of trustees and examiner The charity's trustee5 are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts IScotland} Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(l} Idl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) Icl 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. 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 disclosure5 in the account5. 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, which gives me reasonable cause to believe that in any material respett the requirements= to keep accounting records in accordance with Section 441lllal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulatiops, and to prepare account5 which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Holli5 Accounting Limited 3 Melville Crescent Edinburgh EH3 7HW Date
Westerton Falrlle MemoTial Parlsh Church of Scotland Receipts and Payments Account Year Ended 31st Deomber 2022 Unrestrirted Restrirted Funds Funds 2OZ2 2022 Total Fund5 2022 Total Fund5 2021 Recelpts Donations Legacies Activitie5 for Generating Funds Bank & Deposit Interest Note 82,754.57 82,754.57 86,931.06 1,000.00 72.00 85.03 88,088.09 3,661.92 426.65 86,843.14 3,661.92 426.65 86,843.14 Sub Tot31 Rental of Premises (Hall) Advertising JRS Grant Other Receipts 9.992.00 108.00 9,992.00 108.00 2,952.00 108.00 2,621.03 2,073.50 7,754.53 413.30 10,513.30 1,865.94 1,865.94 2,279.24 12,379.24 Sub Total Total Receipts 97,356.44 1,865.94 99.222.38 95.842.62 Payments Charitable Activities 105,867.14 105,867.14 2,478.45 108,345.59 100,975.27 2.478.45 108.345.59 100,975.27 Total Payments Excess of Payments over Receipt5 18,510.701 {612.511 19,123.21) 15,132.651
Westerton Falrlle Mernorial Parish Church of Scotland St?tement of Balances At 31st December 2022 Unre5trirted Restricted Fund5 Funds Total 2022 Total 2021 Note Bank & Cash Balances Balances brought forward 92,276.46 3,337.3 95,613.77 100,746.42 Miwement in year: Exce55 of Payments over Receipts Bank & Deposit Balances carried forwards 18,510.701 83,765.76 1612.511 19,123.211 15,132.651 2,724.80 86,490.56 95,613.77 Assets Gift Aid receivable Dec 2022 Hall Let5 receivable 3,613.71 1.085.00 3,613.71 1.085.00 3,562.02 662.00 Liabilities Independent Examiners Fee Guild Christmas Lunch payable 570.00 570.00 570.00 654.00 The Accounts were approved by the Klrk Sesslon on 7&.1.Q.a/ 2023 For and on behalf of the KSrk Sesslon Session Clerk Treasurer
Westerton Fairlie Memorial Parish Church of Scotland Notes to the Accounts Year Ended 31st December 2022 l Trustee Remuneratlon and Related Thlrd Party T¢ansactlons During the year l Trustee received reimbursement of £1,907.85 in respect of travelling expenses and £2,570.29 in respect of Council Tax. In addition a member of the Kirk Session, received salary totalling £628.39 Igro551 for her services as organist. Any other payments to trustees comprised direct reimbursement for rrtoney expended on goods/5ervices purchased by them on behalf of the Church. 2 Movement in Funds BIF 01101122 Re¢elpt5 Payments Transfers CIF 31112122 Unre5trirted Funds General Fund 67,126.74 97,336.44 194,140.871 116,500.001 53,822.31 Designated Funds Boiler Fund Flower Fund Fabric Fund io,000.(xJ 85.94 15,063.82 92,276.50 io,ooo.00 48.94 19,894.55 83,765.80 20.QO 157.001 111,669.271 1105,867.141 16,500.00 97,356.44 Restricted Funds Garden Fund Guild Funtl Vintage Messy 2.54 2,395.87 938.86 3,337.27 80.00 1,785.94 154.461 12,423.991 28.08 1,757.82 938.86 2,724.76 1,865.94 12,478.451 TOTALS 95,613.77 99,222.38 (108,345.591 86,490.56 Purposes ol Unrestrl¢ted Funds General Fund -To provide a reserve against short term fluctuation5 in annual income and expenditure Purposes of Deslgnated Funds Boiler Fund - Fund set aside for new boiler when nece55ary. Frorn Legacy received 2019. Flower Fund Fund to provide floral arrangements during Church Services Fabric Fund- Fund to provide for Fabric repairs. Purposes of Restrlcted Funds Gorden Fund Fund to maintain the Church Garden durin8 the year. Messy Ch(Jrch Fund - To make available cash for purchase of materials etc Guildfund Fund operated by the Guild. 2021 C/F balance Includes £654 for postponed Chrlstmas Lunch Wintoge Messy -To purchase of materials etc. from donation reiVed in 2019 io
Westerton Fairlie Memorial Parlsh Church of Scotland Note5 to the Accounts Year Ended 315t December 2022 Unrnstrlcted Restrictèd Funds Funds 2022 2022 Total Funds 2022 Total Funds 2021 3 Analysls of Donatlons WFO Scheme Non Gift Aid Gift Aid ognations Tax Recovered on Gift Aid Donations Open Plate Other Offerings, D¢inations etc 8,036.99 54.296.35 14,441.61 3.159.62 2,820.00 82.754.57 8,036.99 54,296.35 14,441.61 3,159.62 2,820.00 82,754.57 7,839.75 59,773.69 14,604.42 2,710.20 2,003. 86,931.06 Donations Totsl 4 Analysls of Other Re¢elpts Gulld Income Flower Fund Income 1.785.94 1,785.94 20.QM) 1,737.20 177.00 20.00 Garden Fund Income 80.00 80.rx) 100.00 Pulpit Supply re-imbursed by Old Kilpatrick Bowling covering absence on Interim Moderator duties 325.20 325.20 Pulpit Supply re-lmbursed by Church of Scotland overing ickness absence Contra 68.10 68.10 59.30 413.30 1,865.94 2,279.24 2,073.50 5 Analysis of Payments Charitable Artivities MinTrstries-MfSSion Allocation Presbytery Dues Minister's eKpen5es Pulpit Supply Other Staffing Costs Fabric Repairs & Maintenance Upkeep of Grounds Heating & Lighting Ins¢Jrance 62,484.00 740.03 62,484.00 740.03 54,504.CM) 721.85 2,778.07 660.00 2,778.07 660.00 2,011.70 480.00 13,273.12 11,669.27 1,345.00 2,920.05 2,191.85 2,494.53 1,198.10 1,301_74 905.97 1,500.00 4,458.09 14,531.00 7,852.87 2,015.00 3,618.00 2,275.27 2,570.29 1,266.27 2,688.77 14,531.00 7,852.87 2,015.00 3,618.00 2,275.27 2,570.29 1,266.27 2,688.77 Council Tax Telephone, Broadband, Website, Postage Printing & Stationery Replacement computer AV Installation Other expenses 2.387.57 2,478.45 2,478.45 4,866.02 Charitable Activlties Total 105,867.14 108,345.59 100,975.27 li
Westerton Falrlie Mernorial Parish Church of Scotland Notes to the Accounts Year Ended 31st December 2022 2022 2021 6 Bank & Cash Balances Bank ot Scotland Current Account- Church Church of Scotland Investors Trust Bank of Scotland Current Account - Guild 11,138.41 73,566.25 1,725.82 86,430.48 12,075.76 81.139.60 2,355.87 95.571.23 Cash in Hand Flower Fund Garden Fund Guild Fund 28.08 32.00 86,490.56 2.54 40.00 95,613.77 7 Mlnlsters Stlpend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employerfs contributions for national insurance, pension and hou5in8 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 th minimum stipend was £28,700 and the maximum stipend in 5 and subsequent years of service £35,269 8 Collertion5 for Third Parties 2022 2021 Alzheimers Scotland Christian Aid Drumchapel Food Bank IKCEDGI Save The Children (Ukraine appeal) 247.20 465.50 61.00 673.22 20.00 485.00 1178.22 773.70 12