Carnoustie Panbride Receipts and Payments Account for the Year Ended 31 December 2022 INDEX Pages CHARrrY INFORMATION REPORT or. THI TRUSTEES STATt.MINTOF RE.5PONSIBILIMts or THE TRusfEES REPORT (f THC INDEPtNDENf EXAMWER RECEIPTS AND PAYMENTS STAIEMENr STATEMENTOF BALANCES NOTES TOTHE AccouTrrrs 10-12 APPENDIX I FUNDS iiELD ON BEHALF OF IHECONGREGATION BY THE CFIURCkl OF SCOTLAND TRUSTEES 13 AppcNDlX 2 TrU5TEES 14
CarAollstie Panbride Receipts and Payments AteAt for the Year EDde4131 DeceThbtr 2022 CHARITY INFORMATION ChaTity Name: Carnoustie Panbride Church Charity Number: SC IM)4594 Congregational Reference No: 301792 PIUNCIPAL OFFICE BEARERS TRUSTEES As listeil in ApndiA 2 r.nnlArt AddrpE4 Bank Royal Bank of Scotland Plc, 288. BroDk Siree¢ Broughty Ferry, Dundee. DD5 2AP
Cgrnou5tie P4Dbride chUb Receipts and Payments Account for the Year Ended 31 December 2022 REPORT OF TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 The trustee5 present their rept and financial statements for the year ended 31 De¢emb¢r 2022. I. GOVERNING DOCIJMENT The Church is administered in accordance with the tern of the Model Deed of Constitution. 2. RECRUITMENT AND APPOINTMENT OF TRUSTEES Members of the Kirk Session and the Congregational Board are the charity truste¢s. Th¢ Kirk Session members are the elders of the church and are chosen from ihose member5 of Ihe church who are considered to have the appropriate gifts and skills. The Minister. who 15 4 member of the Kirk Session, 15 elected by the congregation ond indUCd by the Presbytery. The Congregational Board is appoinled from within the congTegation and member5 of the congregation ar¢ invited to nominate individuals WIK) are belicvcd to have th¢ skills and commitment to contribute lo the management affaiTS of the Churc14 lo become members of the Board. Board Members are then appointed at th¢ Sialed Annual Meeting and serve for a period of three Yea after which they must seek re*ltion at the next Stated Annual Meeting. 3. ORGANISATIONAL &fRucfuRE The Congregational Board is chaired by the Minister and nomially meets fives time5 in a year. Certain r¢snSibIlItieS are delegated to the Finance Committee and the Property {Fabric) Committee a5 appropriate. The Kirk Session, which meets six times a year, 15 respjnsible for the spiritual affaiTs within th¢ Church. 4. OWECTIVES AND AcrIvrriES The Church of Scotland is Trinitzrizn in doclrine. Reforned in tradition and Presbylerian in polity. It exists to glorify God and io work for the advancement of Christ's Kingdom throughout the world. As a national Church. it acknowledges a distinctive call and duty lo bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. li co-operntes with other Churches in various ecumenical bodies in Scotland and beyond. Services of Worship are conducted every Sunday throughout the year. with )rne additionBI services on specific occasions. The FOG (Friends of GLWJ) Squad also meets during the school temi each Sunday moming? catering for children aged 3 to I l years of age. A variety of fund- raising events lake place each year. ranging from crnft evenings io coffee morninES. A few social events are arranged to foster and encourage fellowship within the ¢ODgr¢gation and parish. 5. ACHIEVEMENTS AND PERFORMANCE Measures aimed at stemming the spread of ihe Omicron variant meant that w¢ began 2022 cautiously. However, restrictions were soon lift and w¢ Saw a stY incre&se of people retuming lo onsite church services. Our church social tIvitieS such as Coffee and Chat, Needles and Pin% and the M¢n'5 Breakfast resumed. The Friendship Ciwle Eegan meeting again and a new venture. Panbridc
Carnoustle Panbrldt Cb#r<b Reeelpts Ind Payments Aetount for tht Year Endod 31 Detember 2022 MusKal Memorie4 plxe in the Panbride Hall. In the autumn the popular %ovp and Sweet" relurned. Panbride Hall and Newton Hall continued to be used on an almost daily basis by the congregatn and the wider community including Altheimer Scotland, Carnouslie and Di51ricl Pipe Band. Arbroath & Camouslie Instrumental Ban Carnouslie Recorded Music cile, Dundee & Angus Bird Club. Yog4 Pilate& Notor5 Dance Group and School of Irish Dancing. Toward5 the end of ihe year. we welcomed back chimren of Carlogie PrimE with iheir Fairlogie Cafe. Our young people in JAFFA and ihe F.O.G. SquJ continued to meet. In March. Newton Church was ihe venue for The Worfd Day of Prnyer a] our Lent Bible Study was "From Now On" based on the mu5ica( The Grealest Showman. The Worship Team as well as being involved with Synday worship also participoled in the Holy Week Services which we were able to livestream from ihe Panbride Hall. The Service or Sliadoivs took place In Neivton Cliurch on Maundy Thursday. TIre was an eaAy morning Family Service on ELsi¢r SUlaY with bTeak.f&st in the Panbride Hall. In May our church hosted Ihe Moderator of the Genernl Assembty of the Church of seInd during his visit io Angus oured carnoU1e and East Haven and had lunch in the Panbride Hal I In June il was wonderful io have Carlogie Primary Schi)ol in church for iheir End ofTerni and Prizegiving Service. We also had a ivonderful Penlecost Pi¢ni¢ in the M8nse Gard¢n 8fter Ihe F.O.G. Squad pri7£giving service. Summer services took" place in Panbride ChurclL Two new Yenlures began in July- Walk and Talk and Mid-week Evening Worship. In August the annual Congregational Day oul was to Pitlochry. Despite a wet start to the day. the sun shone later. and a wonder1 day was had by all. During the year our Social atsj Fundrdising Comminee hosted a Cotree and Pancake morning and a wonderful evening ofmusic featuring The Fiddlin. Freens and Just 3 Folk. Our youth group. JAFFA. had severnl futhiseys including a [k sale. for the Ukraine. At Harvesl our church was beautifully decorad and Sle5 were given to the elderly and housebound. During the year we held retiring offerings for Di5asl¢rs Emergency Committee Ukraine Humanitarian Appeal. Royal British Legion FoodbanL ETskine Hospilal. and CTOSSReach. The Coffee and Chat group a150 donaled Chr15tma5 Box¢5 to lh¢ B1h$WOod Shoebox Appeal. Chjr Advent Bible Study wa5 -Travelling Light- whett w¢ trdvelled to Beihlehem with the ditrerent bible chardcter5 froffl the Christma5 Story.
Carnoustie Panbride Churc Reeelpts and Payn)ents Account for the Year Ended 31 Dttember 2022 In December the F.O.G. Squad enjoyed a movie night in the church hall. The Nativity, and entertatned u5 With their own Nativity. "Angel's View". At Christmas lirn¢ il wa5 great to be able to have all our usual services including Service of Remembran¢¢ and Hop¢. ChristinglK Carols by CandlelighL WalchnighL and Christtlla5 Day Family Service. Carlogie Primary School also had their Christmas Service in Newton Church. 11 a delight to be able lo be back in the vaTiOUS care IrneS for Christmas Carol services accompanied by members of our neivly formed P&storal Care Team. After much work from our Think"ing Ahe*l gwoup a new look w¢b5ite was laun¢hcd. Throughoui ihe year our worship Services were live streatned to OUT Face1ML page and posted to our YouTube channel. 6. FINANCIAL REVIEW The surplus for the year amounted to £6J74. a very wlI1ve given that church activities continued to be curtailed by covid restrictions for the first few months of the year. The principal source of income continues lo be from members by way of weekly freewill offering& gift aid donalion5 and ihe open pl¢. The average number of membe[5 invofved in giving during ihe year is 85 follows: Non Gift Aid Previous Gift Aid Total 15 124 Weekly FeWIll Offering Monthly Standing Order Annual Payments 17 18 To¢al 28 145 187 Local and Dalional orgllnisations continue to be supwrted (Note 7). 7. RESERVES It is the TN5tees' policy to hokl Teserve5 which are believed prudent in ihe light of both ongoing known Tevenue exrthditUTe. and the potential high costs of a capital naluTe. At the year end the Church held unrestricted cash funds of £124.680. Thi5 equale5 lo approximalely seventeen months recurring expenditiire, which the Trusw con5id¢r lo be a rca50nable reserve at year end. . STATEMENT OF TRuEES, RESPONSIBILITIES The members of the Kirk Session and Congrewional Board musl prepare financial stslements which give suffJ¢ient dclail to enable an appreciation of the trdnsaclions of the Church during the financial year. The members of ihe Kirk Se55ion and Congregational BoaTd are responsible
CArnoustie PADbride Church Reeeipts And Payments Ac¢ollllt for the Year Ended 31 December 2022 for keeping proper accounting rordS which. on requesL must reflect the fin1&1 wsilion or the Church al thai time. This must be done to ensure that the financial statements comply wilh the Charities and Truslee Investmenl (Scotland) Act 2005. Ihe Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregalional Finance approved by the General A55efflbly of the Church of Scotland in 27. They are also T¢5ponsibJe for safeguarding the assets of the Church and mt take reasonable sleps for the prevention andloT deiection of fraud nd other irregularities. Approved by ihe TTuslees and signed on iIKiT bthalf by Lssion Cr Dale: 30.3 L3 IDdependent Examiner's Report ¢0 the Trustees ofcarnouslie P2nb17de Church I report on the accounts of the charity for Ihe year ended 31 tkcember 2021 which are sei out on puge5 8 to 13. Respective respoAslbilities oftrL8tees 2nd examiner The charity's tnlee5 are resp)nsible for the PTeparalion of the acCnIS in accordance wilh ihc tenns of the Charities and Trustees Investment (Scotland) Act 2005 aThJ the Charities AOnts (Scotland) R¢gulaiions 2006. The charity trustees consider that the audit requirement of RegulatKbn 10(1 ) (d) of the Account5 Regulations does not apply. It 15 my responsibility lo examine the accounts a5 required under Section 44(1) (c) of ihe Act and to state whaher particular matter5 hav¢ come to my attention. Bxsis of ldependent examiner's stalent My examination is wried out in accordance with Regulation I l of the Charities Accounts (Scotland) Re£ulalions 2006. An examination includes a Teview of the accounting records keo by the charity and a compari50n of the ac¢ounts presented with those records. li atso includes
CgrnOll5tle Panbride Church Receipts Pgyments Account for the Year Ended 31 December 2022 con5iderdtion of any unusual items QT disclosures in the accounts. and seeks explanations from the trustees concerning any such matter5. The procedures undertaken do nol provide all the evidence that would be required in an audit, and consequently I do noi expres5 an audit opinion on the view given by the COUnt& Independent examiner's ststtmellt In the course of my examination, no matter ha5 come to my attention: . which gives me reasonable cause to believe that in any maierial respect the requirements". lo keep accounting records in accordance with Seetion 44(1) (a) olthc 2005 Act and Regulation 4 of the 2006 Accounts Regulaiions; and lo prepare accounts whi¢h a¢¢ord ivith Ihe accounting records and comply with Regulation 9 of thc 2006 Accounts Regulations have not been mel or 2. to which, in my opinion, attention should be drawn in order lo enable a proper F. c.o.A. 3bl3 Iz3 Independent E.xatniner,
C4rnoustie P¥nbride Churc Reeelpts and PgymeDts Atcount for the Year Ended 31 December 2022 RECEivfs AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022 ulre51r1¢t Restrided Elld•wwrnt 2022 2021 Nooe Fmnds FuAds Total TDthI Rtctlpts Donations Legacies Activilies for Generaling Funds Bank & Deposit Interest Invesltneni Income 73.122 721 73.843 74.388 1,837 1,837 50 679 12 596 180 75,214 162 75.8[) 165 76.536 736 Rental ofpremiKs Sale ofAssets Sale of Inveslments rdnts Receipts from Gerterdl Tntstees other Receipts 13.787 13.787 3,462 3.250 3250 2,411 Total Receipts 736 93.573 81.087 Paymtnts C05t of generating funds Charitable Aclivities Governance Costs 69 65 86,121 1.010 87,130 72.796 Tot21 PAymeDts 86.189 1,010 87,199 72,861 (tkficitysurplus of Rtteiw over Payments 648 (274) 6.374 8,226 Transfers T•i*l ID¢fi¢ill&rpl¥ of Reeelpts ovtr P#ymeMts 6.648 274 6.374 8.226
Cgrnoustie Panbride Church Receipts and Payments A¢¢ount for the YeAr Ended 31 December 2022 STATEMENT OF BALANCES FOR THE YEAR ENDED 31 DECEMBER 2022 Uure5tricted Restrithd 2022 2021 No¢e Fllud5 Fund5 Filld5 Total Total Bank & Deposlt BAIAAces As at l January 2022 118.032 2.725 120.757 12.531 Movcment in Year (DefiCit)sulUs or Receipts over Payments 6.648 (274) 6J74 8226 As at 31 December 20 124.680 2.451 127.131 120.757 Investments At M4rket Value Cosi £901 8.100 9.060 A55ets Gift Aid tkbtors 2.288 639 2,195 3048 927 U8bilities Ministers Travel Ministers Telephone Heat & Light Photocopier Bank Charges Church Supplies 240 240 205 312 10 455 559 The accounts were apwoved by the Kirk Session and Congregational Board on the and si ITrJl'L cri Ils behalf by: ..Session Clerk
Car•oustie Panbride Church Receipts and Payments Accou4t for the Year Ended 31 De¢ember 2022 ..TTe45ur NOTES TO THE ACCOUNTS l. Trustee Remuneration and Related Party Transattions Name ofTrustee Nature of Payment Services ChuTch OITicer Travel EXnSeS Telephone Manse Cwncil Tax 2.482 973 228 3220 2. Movement in Funds Asail Jan AsAt31 2022 Re¢eipts Pgyments Transfe 2022 Unres¢ri¢te41 Fund5 General Account Total Unreslricted Funds 18.032 118,032 91837 92.837 86.189 86,189 124,680 124.680 Restrlcted Funds Floral Exhibition Fund Flower Fund Social Fund Property Refurbishment Fund JAFFA Social Ouling Benevolent Fund Streaming Equipment 618 492 56 623 495 56 147 (50) (460) (500) 587 (47) 410 51x1 577 736 I10 2,451 To¢¥1 FuAds Purpost of Restrlcted Fund 120,757 93 73 .199 127,131 Floral Exliibilion Fund To be used for an exhibition for fvndraisin ortomarkas cial event Flower Fund To be used for Church Servi¢e dis s and other s ial occasions Social FutKI To be used at the discretion ofthe Trustees. Pro Refurbishment Fund To be used for rddij) arKI refurbishin of Newton Church JAFFA To be used for the benefit of the members of the church outh Social Outin To be used for the annual outin of Membe and the communi Benevolent Fund To Sed at the discretion of the Tnjslees Strcaffling Equipment To be used to equipment for the live reaming of services TO TOIJ
Carnoustie Panbride Church Receipts and Payments Aetount for the Year Endtd 31 Dectmber 2022 Unrtstritted Rtstrkted £o&*wrntnt 2022 2021 Totsl Tothl Total Total Tot91 3. ADAtysis of Donatio Offerings- No Gift Aid Offerings- Gift Aid Recovered on Gift 6.029 41J99 12.913 6,029 41,399 11913 5.887 43,913 14,325 Aid Offerings (Open Plate) Other Offerings, National Giving Day 5,052 7,729 5.052 8.450 2,857 7,153 253 74J88 721 73.122 721 73 4. ADatysis of Payments Cost of Generating Funds Offering Envelopes 69 69 69 65 Ckarilable Activities Ministries & Missis)n AIIoc8ti¢ Presbytery Dues Minister's Expenses Other Staffin8 Costs Fabric Repair and Mointenance Council Tax HeaL Light & Water Insurance Garden & Window Cleaning chUh 01¢¢ Expenses Organ & Music Licences Printing. Ststionery & Postage Other Expenses 46,116 ,475 1.201 6,560 12,1411 3.220 3,190 4,556 260 682 46,116 .475 1.201 6.560 12.140 3.220 3.1 4.556 260 682 41.458 1,318 6.017 7.506 3.126 2,629 4.369 979 452 465 1.085 1.881 1,881 4.839 1.010 5.849 87,130 2.221 72.796 2022 2021 5. Bank and Deposit Ae¢ou•ts Bank of Scotland Cuffent Accowtt Royal Bank of Scotland Community Attouni United Trust Bank l(K) Day Notice Deposit Cambridge & Counties 95 Day Notice De51t 8.IIXI 59,003 40.028 20000 127,131 31.677 29,052 40,028 120,757 11
C4rnowsli¢ Panbridt Churck Receipts and Payments A¢¢ount for Ihe Year Eided 31 De¢ember 2022 6. M•nister's Silpelld All Church of Scotland congregalions contribuie to the National Stipend Fund which bears the cost5 of all ministers. stipeThJs and employer's wntribuiions for national insurnnce. pension. housing and loan fund. Ministers. stipend5 are paid in advance in accordance with ili¢ nalional stipend scale, which is related to yvdrs of service. For the year under review. the minimum stipend was £28.700 and the MlmuM stipend in 5 and 5ub5equent years of 5ervi¢¢ wa5 £35.269. 7. Colle¢tioMs for Third Pariles 2022 2021 Ukraine JAFFA FOG Squad Erskine Hospilal Carnouslie Food Bank Christian Aid Haili & Afglwnislan Appeal 144 149 330 168 253 lJ67 430 12
Cxrnoustie Pinbride Chlltth Reeeipts Payments Accomnt for the Year Ended 31 December 2022 APPENDIX I FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND TRUSTEES 2022 2021 CAPITAL ACCOUNT Credit Bala¢5 h¢ld at 31 D¢ir at C05t MaTket Value of Balances at 31 Decembef 31 8.056 5.231 8,684 REVENUE ACCOU Credii B#l#nce at 31 December 510 352
Carnoustie Panbride Cburcb Receipts gnd Payments A£couMt for tbe Year Exded 31 December 2022 APPENDIX 2 TRUSTEES Kirk Se55iOn 14