ST. AVID'S BROQMMQUSE CHUtIc St. David's Broomhouse Church of Scotland. Edinburgh Annual Report and Accounts For the year to 31 December 2022 Congregation No. 010091 Scottish Charity No. SC004746
Trustees, Annual Report Year to 31 Decemb¢r 2022 Reference and Administrative Information Charity Name St. David's Broomhouse Church of Scotland, Edinburgh Charity Registration No. SC004746 Congregation No. Contact Address Trustees Minister Session Inde endent Examiner Bankers The Royal Bank of Scotland plc 239 St. John's Road Edinburgh EH12 5XB
Trustees, Annu&l Report Ycar to 31 December 2022 A Brief History Our Church in Broomhouse began as a wooden hut at Broomhouse Bank which was vacat¢d on the forniation of St. Nicholas Sighthill on 8 September 1957. The parish of St. Nicholas was divided by Edinburgh Presbytery who decided that both Sighthill and Broomhouse could each sustain a Church of their own. A number of people in Broomhouse stayed on and continued to worship in the "Old Hut", as it became known, and it was used for worship unti I the present Church was opened in 1965. In 1959, the site of the old Saughton fannhouse was acquired by the Church of Scotland Extension Committee to build a new Church for the Broomhouse congregation. In 1961, a Basis of Union was agreed which translated the name and rich traditions of St. David, s Morrison Street to the new congregation in Broomhouse. The first service of the new united congregation took place on 17 September 1961 and was conducted by who along with some 70 members of the Morrison Street Church made the move to a new home in Broomhouse. The first Session meeting of the new united Church records the names of several Assessor Elders from neighbouring Churches who were invited to assist the new congregation in its formative years. These Assessor Elders came from St. Anne's Corstoryhine, St. Nicholas Sighthill, Murrayfield Parish and Carrick Knowe Church and all brought a significant range of experience which was of great benefit to the new congregation. Our new Church was designed b of the Assessor Elders from St. Anne's Corsl()I"pliiiie. Building of the new Church commenced on the new site with the Foundation Stone being laid on 27 July 1963 and it was with great anticipation and much joy that the fonnal dedication of the present Church and a suite of halls took place on 30 January 1965. We celebrated our 50th anniversary with a series of services and events during the weekof 11 18 September 201 l. We were honoured and delighted that the Moderator of the General Assembly, led us in worship on the opening Sunday of th¢ celebration week. St. David's has had six ministers vi7.. an architect, who was one
Trustees, Annual Report Year to 31 December 2022 A Brief History (cont) Governing Document St. David's Broomhouse Church is administered by the Unitary Deed of Constitution. St. David's is a Parish Church within the Church of Scotland serving the communities of Broomhouse, Saughton Mains, Forrester Park and a defined area in the Stevenson district of Stenhouse and exists to serve all the people living within the Parish irrespective of their individual beliefs or religious affiliation. St. David's is a church within the Presbytery of Edinburgh. A Presbytery is the characteristic and fundainental court of the Church of Scotland since it not only directly supervises ministers and Kirk Sessions but also elects those who fomi the General Assembly. The General Assembly is th¢ highest court of th¢ Church of Scotland and it determines operational matters for all congregations within Presb>rteries. Moderator as ordained and inducted as minister of St. Davi 's Broom ouse urc on anuary 2014 on a five- year reviewable tenure contract. The basis for a renewable five-year tenure contract was reviewed and renewed in January 2021. Organisational Structure The Kirk Session is the governing court of St. David's which meets regularly throughout the year. Over the course of the year January - December 2022, the Kirk Session met 14 times. The Moderator presided over alL ot these meetings. Members of the Kirk Session are Elders of St. David's Broomhouse Church and are chosen from those members of our Church who are considered to have the belief and the appropriate skills and experience to carry out the responsibilities of the appointment. At 3 1st December 2022, there were fifteen Elders of St. David's Broomhouse Church.
Trustees, Annual Report Year to 31 De¢en)ber 2022 Organisational Structure (cont) A member of Session has been appointed Presbytery Elder each year to represent the congregation at meetings of the Presbytery of Edinburgh and to report reoLilai"li," on tlie ii:oi"k and recommendations of Presbytery. The current appointee is who has served t.or many years. During the year, the Moderator has had the assistance of two part-time appointments to progress the outreach work of the parish and local community. 'ommenced in July 2016 as Children & Families Worker. ugusi accepted appointment to a new role in the Church of Scotland central ot"tices. She left her role with the congregation at the end of October. It was decided not to fill the vacancy at this time. In April 2018, joined us a Pastoral Assistant to the congregation and parish and continues in the role at the end of 2022. Both assistants have carried out their duties well throughout a difficult year and have become much valued members of the Ministry Team. We hav¢ benefitted greatly from their experience and innovations. They regularly report to the Kirk Session on their areas of work. In October, we welcomed training for the Nationally Ordained Ministy. who joined us to continue his The Session follows the Committee structure envisaged by our Vision Statement and has the necessary committees to administer and oversee all aspects of congregational life. Existing committees include - Finance, Fabric, Mission and Pastoral Care. From time to time, other working groups or ad-hoc committees are fornied for specific purposes. All such committees and groups report regularly to the Kirk Session. It is the expectation that all office bearers named in the Charities Acts as Trustees - will discharge their duties with the same prudence and diligence as they would use if they were entrusted with the management of the affairs of another person.
Trustee5 Annual Report Year to 31 December 2022 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 distinct call and diity to bring the ordinances of religion to the people in every parish in Scotland through a territorial ministy. The Church cooperates with other Churches in various eeumenical bodies in Scotland and beyond. It is a condition of membership that a person requires to be admitted on profession of faith, and membership is a requirement for participation in the Courts of the Church. However, worship is open to all as is the provision of pastoral support and inclusion in Church based community activities. The Church of Scotland has an "open" communion table to members of any branch of the Church. Outreacli of the congregation is for all and not just members. Our Vision Statement - is to be a body of people who are moving Upivards in worship which glorifies God the Father Inivards in fellowship which expresses the love of Christ and Outwards in word and action to our community in the power of the Spirit To achieve these purposes St. David's provides facilities for worship, fellowship and many other community activities; St. David's provides pastoral care to people in the parish in times of illness, bereavement, crisis or other difficulties. The Minister is sometimes called upon to conduct funerals of persons who (e not members of the congregation and this is seen as a good example of service to the Community. St. David's provides appropriate ceremonies to mark or celebrate events such as baptisms, marriages, funerals as well as celebrations of local and national events such as thanksgivings and remembrances. St. L)avid's provides social and recreational facilities for all age groups within the Church community throughout the week for families, children, young people, youth organisations, for the local cornmunity and many others; St. David, s also supports the wider work of the Church and gives financial support to other religious and charitable bodies. To some charities, time and talents are also freely given.
Trustees. Annual Report Year to 31 Decetnber 2022 Achievements and Performance What did we achieve and how did we perform. At the beginning of the year, the Moderator was appointed as a Member of the Order of St John, for his work in promoting the project to install automated external defibrillators on church premises throughout the presbytery. The Moderator attended the General Assembly in an official capacity as the Convener of the Assembly Arrangements Committee and as Vice-convener of the Wider Assembly Business Committee, serves on a number of Church of Scotland, Presbytery and other local community committees. The Moderator is Chaplain of three Primary schools within the Parish- one of which is Broomhouse Primary where a particularly close connection is maintained with pupils and staff. He is also Chaplain to the Royal Blind School and is an attested member of the Army Chaplaincy Service attached to the 32 Signal Regiment. The two part-time assistants are tasked with specific areas of work within the parish and the community. During her time with the congregation, as continued to play and important part in the life of families and young children by supporting the BIG Project and meeting with children in Broomhouse Primary School. She also successfully brought to completion the major task of fundraising, planning and organising the construction of a Memorial Garden situated in the Church grounds. The Garden was completed in time for Easter 2022, with a fornial opening involving members of both the Congregation, loc nd wider communities. addition to continuing telephone support, as resumed his in-person pastoral duties, visiting members of the congregation both at home and in hospitals or care homes. He has taken servÈces on Sundays 14.hen thc N4()derator has been on holiday or away on other business. Both regularly take part in Sunday services by offering prayei"s to tlie coiigyi"egation and both have completed Mental Health training and First Alder certification. The Edinburgh Presbytery plans for the future were received in draft just before the start of last year and were somewhat different from where we had been preparing. Since then, a working group has been established with Carrick Knowe Parish Church, to help investigate the suggested Union. A number of joint events have been organised, including the Watchnight Service for Christmas 2022. Communion servÉces were arranged for a number of dates over the year and the flrst forn]al, in person, selvice since lockdown was in November 2022.
Trustees, Annual Report Year to 31 December 2022 Achievements and Performance (cont) Once pemiitted by the government guidance, the Congregation returned to the traditional forniat of services, followed by regular fellowship with refreshments provided. The congregation appreciated and enjoyed hearing sern]ons from a number of visiting speakers who preached at St. David, s during the year. The annual Gift Day was held on 30 October. The Annistice Day service was held on 13 November when the congregation was joined by representatives of the 32 Signals Regiment. Members of the Regiment took and active part in the service of remembrance. In March and June this year, the Automated External Defibrillator installed on our premises was used in the treatment of members of the public in distress while waiting for the Ambulance Service to attend. The minlbus service continued at the start of the year, but there is now only one registered driver and it could not continue into winter 22-23. Harvest Thanksgiving was held in September and Carols by Candlelight in December but unfortunately the Bereavement service was not held this year. As previously commented, a Christmas Watchnight Service was held jointly with Carrick Knowe congregation at their church, with a full Christmas service being held at Broomhouse on Sunday 25 December. As the various lockdown ineasures were relaxed over the early part of the year, many of the groups that had previous used the halls restarted their meetings. The Boys, Brigade and Girls, Association, Toddlers, Group, City Stars Majorettes, Westenders Drama Group and assorted exercise classes have all made use of the Church facilities over the last year. Over the advent period the Congregation collected through the Christmas Tree Bags for the benefit of the Church of Scotland Emergency Ukraine Appeal. Finaneial Review Thc ¢liarity' 5 priiicipal 30urc¢ of income is throu wcekly offerings. Whilst there was an increase of almost 6 % in regular offerings over what was donated in 2021, the offerings were below previous years. There was no fundraising done in the year under review for St David's Broomhouse. We celebrated the opcning of the Memorial Garden (a quiet space for the use of all the Community in the church grounds) at Easter 2022. We did not receive any fiirther grantq in 2022 towards this project. however £2.019 was received, mainly donations towards the purchase costslcngraving of the leaves
Trustees, Annual Report Year to 31 December 2022 Financial Revieiv (cont) for the Memorial Tree. The number of Gift Aid donors in 2022 reduced by 2 to 14. Seven donors chose to give by Standing Order which is a decrease of two on the previous year. Reserves Policy It is the Trustees, policy to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held unrestricted cash fldS of £28,620 of which £359 had been designated for fabric fund. The remaining balance of £28,261 represents at least six months of budgeted expenditure. In addition to cash reserves, the Church holds investments in the Legacy Fund. The capital and income derived from these are used to nd costs associated with the youth and pastoral assistants, major Fabric projects, Special projects and also to meet any shortfalls on the General Fund. The Church also held £27,3 53 of restricted funds which have been provided for the purposes specified in Note 2.
Trustees, Annual Report Year to 31 December 2022 Statement of Trustees, Responsibilities The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of St. David's Broomhouse Church of Scotland, Edinburgh during the financial year. The members of the Kirk Session arc responsible for keeping proper accounting records whiLh, on requesi, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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 steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf Signed Date J&1
Trustees, Annual Report Year to 31 December 2022 IDdependent Examiner's Report to the Trustees I report on the accounts of the charity for the year ended 31 Decernb¢r 2022 which are set out onpag¢s 11 to 18. Respective responsibilities of trustees and examiner "The charity's trustees are responsible for the preparation of the accounts in accordance with the tern]s of the Charities and Trustee Investment (S¢otland) Act 2005 and the Charities Accounts (S¢otland) Regulations 2006 (as amended). The charity trustee5 consider that the audit requirement of Regulation l O( l ) (d) of the Accounts Regulations doe5 not dpply. It is my responsibility to examine the accounts as required und¢r section 44(1) (c) of the Act and to state whether particular matters have come to my attention." Basis of independent examiner's Statement An exniaLlOn 15 Lan'ied out in accordance with Regulation I l 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 consid¢ration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such mailers. The procedures undertaken do not provid¢ all the evidenc¢ 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 st#ten)ent In the course of my examination, no matter has come to my attention which gives m¢ reasonable cause to believe that in any material respect the requirements.. 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 to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts R¢gula(ions (as amended) havc nut been met, or 2. to whi¢h. in my opinion, attention should be drawn in order to enable a proper undeTStanding of the accounts to be reached. Signed Name Address.. Date 26 Mruckn Zo&) io
Trustees, Annual Report Year to 31 December 2022 Recei ts and Pa ments Account Unrestricted Restricted Funds Funds 2n22 2022 Total 2022 Total 2021 Recei Donath)ns Legacies ActivitS for Generat8 Funds Bank & Deposit interest Invesrment In¢ome Not¢ 21,137 1.000 2,119 23256 22,616 5,134 28 7,141 34,919 61 6,297 28,495 142 963 3,224 203 7,260 31,719 Rental of Church HalL8 Grants Receipts from General Trustees 6 Other Recetpts Total Recei 8,715 8,715 5,593 15,2 46,786 1,518 1,518 38,728 3224 102,588 ments Charitable activities 48,133 15,658 63,791 69,911 Total Pa ments 48,133 15,658 63,791 69,911 Excess/(Shorttall) of Receipts over Payments for the year before transfers (9,405) (12,434) (21,839) 32,677 Trdnsfe Ex¢es$/(Shortfall) of Receipts over Payments for the year 9,405 12,434 21,839 32,677 li
Trustees, Annual Rcport Year to 31 Deeember 2022 Statement of Balances UnStricted Restricted Funds Funds 2022 2022 Total 2022 Total 2021 Note Ballk & De osit Bxlances Bank & deposit balances brought forward 38,025 39,787 77,812 45,135 Movement ID year: Excess/(ShortFaW of Receipts over Payments for the year (9.405) (12,434) (21.839) 32,677 Bank & deposit ba&nces carried forward 27J53 lllv¢stments Units Cost Market Va]ue Fund UntTstricted Investors Trust Growth Fund8 Ullrestri¢ted Investors Trust Income Fund8 9,980 50,IMJO 53,892 Legaey 12234 22,214 149,989 199,989 129.191 183,083 Legacy R¢stricted Investors Trust Growth Funds 8,754 8,754 26,027 26,027 47272 Cknrk Bequesi 47,272 Assets ax re¢]aun due on Gift Aid DonatB)r 2,442 2,442 600 Heritable Property at Valuation 8(b) 679,tKK) 679,(MK) 626,(K)O Liabilities DeCeMr Fuel - yaid 2023 CCTV Insla]L4tion - Church 383 383 225 3,180 3,405 383 383 Thc accounts were approved by the Kirk Session on 26 March 2023 For aTKI on khalf nf the Kirk se88 Trustee Treasllr 12
Trustees, Annllal Report Year to 31 December 2022 Notes to the Accounts un ration and Related Party Transactions who is a member of the Kirk Session received £1,404 for pioviding his services as organist during the year. Two Session members (and their guests) were invited to take part in the Maundy Thursday Service at Windsor Castle: the Session were happv to pay the cost of their travel and accommodation £1,086)" £1,025). In add&tion, I trustee received reimbursement of £4,128" w'hich included £642 for Manse Phone and £3,486 Council Tax for the Minister. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity durtng the year. Movements in Funds At l .lan 2022 At 31 Dec 2022 Receipts Pa)ryn¢nts Transfe Unrestricted funds Dcsigtial¢d Fabric Fund Legacy fiund General Fund 4,394 30.717 2,914 38.025 1,579 7,297 29,852 38,728 5,614 2.667 39.852 4¥,133 359 28261 (7.086) 7.086 28,620 Restricted fulld5 SpeeAI Purposes Fund MtiiisterHI assistance Baptis[ Fund F]ower Fund Organ Fund Ho]Klay Club Fund Launchpad Fund Youthworker Fund Lunch C]ub Fund Weth)esday ProFct Prospects The CL4rk Bequest Broomhouse Centre Projects Memorial Garden 3.002 2,693 ,201 82 1,192 975 1281 9,868 109 479 105 790 121 22 37 2J17 2,572 1,187 45 1,198 980 1,195 9,737 46 55 132 186 134 345 4,456 41M) 13,868 39,787 5,436 14,127 15,658 1,760 27,353 3,224 Totsl lldS 77.812 63.791 55.973 13
Trustee5 Anllual Report Year to 31 December 2022 Notes to the Accounts (cont) oses of Desi nated Funds Fabric Fund: The Trustees have set aside funds for the maintenance of the Church property. Legacy Fund.. this fund was set up in 2017 when we received a very generous unrestricted legacy from the estate of one of our late elders, this was augmented in 2018 with a further generous legacy from another late elder. In 2022 we were grateful to receive a further legacy of £1,000 from the estate of the late Mrs Florence MacPherson. Some of the fund has been invested and the current value is £183,083 as shown on page 12 Statement of Balances" General Fund: represents income from unrestricted donations and is used to meet the costs of the Church's charitable activities. oses of Restricted Funds Special Purposes Fund: includes Benevolent Fund of £218 which can give small grants to individualslgroups at the discretion of the Sessionlminister or Pastoral Assistant and Bequests of £2,099 which can be used for special purchases or activities at the discretion of the Session. Ministerial Assistance: This grant was awarded to meet the costs of ministerial assistance. Baptismal Fund: This is a fund to purchase bibles or gifts at baptisms. Refurbishment Fund: These are grants given for the purposes of refurbishment of the church kitchen and toilet areas only. Flower Fund: This is a fund to provide flowers for display during services of worship. Organ Fund: This is a fund for the repair of existing organ or the purchase of a new instrument. Holiday Club Fund.. This is a fund for the running of the annual Holiday Club, purchasing crafts & materials etc. The Holiday Club did not take place in the year under review. Launchpad Fund: These are children's group donations used for prizes, gifts, craft materials and occasional small donations to charities. Youthworker Fund: This is a fund to be used towards the payment of a youth worker's salary/expenseslaccommodation etc or small, specified 14
Trustees, Annual Report Year to 31 December 2022 Notes to the Accounts (cont) youth work projects. A part-time Children & Family Worker was appointed during 2016. After her resignation, the post has been vacant since October 2022. Lunch c.lub Fund.. These are donations received by members to cover c08t of lunches etc which may include a summer and Christmas outing. En 2022 the Session took the decision that the Lunch Club was no longer viable and should be fornially closed. Wednesday Project: A new outreach initiative with the aim of offering a meeting opportunity offering a coffee and/or a soup lunch. This is a flexible project which may change to cater for those who would benefit most from it. Prospects: A group which aims to minister to adults with learning disabilities. Following changes to leadership, and as there is only a very small amount of income and expenditure, it was decided to consolidate their accounts Énto the main St David's accounts in 2018. The Clark Bequest: fonnerly a charity in its own right, The Clark Bequest was removed from the Scottish Charity Register in July 2018 and is now a restricted fund within St DavÈd's Broomhouse accounts. Th¢ fund was set up from a legacy received from the late Colonel Clark which has been passed from the Trustees appointed by St David's Morrison Street Congregation of Church of Scotland to those appointed by St David's Broomhouse Church Congregation of the Church of Scotland. The fund is administered by the Minister, Session Clerk and Treasurer, in accordance with the will of the late Colonel Clark. The will states that the income from investments "shall be applied to the purposes and for the benefit of the Congregation of St David's Church" The administrators have the right to spend either Capital or income. Some of fund has been invested and the current value is £47,272 as shown on page 12 "Statement of Balances" Broomhouse Cenire Projecis: (Jranis were receivea in 2016 from ihe Broomhouse Centre to cover some events which are taking place in St David's premises e.g, the Community Choir/Food Training. The Community Choir did not meet in 2022. 15
Trustees, Annual Report Year to 31 December 2022 Notes to the Accounts (cont) Memorial Garden: as a result of the Covid 19 Pandemic, the local community identified a need and desire to have an area which could be used as a quiet space by all of the community. St David's Broomhouse was pleased to be able to offer an area of our grounds for this purpose. In 2021 grants were sought and obtained to cover the costs of the project which included a very short-tenn intem to manage the project, landscaping, seating and a Memorial Tree. Work began on the project at the end of 2021 with the fonnal opening in Easter 2022. The remaining funds will be used for ongoing maintenance. 3. Analysis of donations Unrestricted Restricted Funds Funds 2022 2022 Total 2022 Totsl 2021 WFO Scheme (non Gift A) Gift AKi Donations Tax Received on Grft Aid DonatK)ns Ordinary Offerings (Open Plate) Gift Day NatK)nal Giving Day Member's Donations Donations from Organisations Wedditigs & Funerab 2,978 12509 2233 2,407 725 2,978 12,509 2233 2,407 725 3,655 12,741 3,425 512 770 1,51X) 13 2,119 2,124 200 80 23256 200 80 21.137 2,119 22,616 16
Trustees, Annual Report Year to 31 December 2022 Notes to the Accounts (cont) Analysis of Payments Unrestricted Restricted Funds Funds 2022 2022 Total 2022 Total 2021 Charitable activities Mnistries & Mission allocation Presb)rtery dues Minister's expenses Minterial As5iStan¢¢ Pu]pit suppty Other staffg costs Fabrtc r¢pair5 & maintcnance Council Tax Heat and Insurance Other budding costs Church Olee expenses Organ & music Printing, stationary and postage New equipment Donations to other Gharities Food etc Young Peopk's Groups Training Memorial Garden Maundy Servtce ExnSeS Other expenses 16.988 618 1,472 16,988 618 1.472 121 345 6272 8,036 3,486 2,493 2,358 176 619 935 1,138 494 17284 428 569 159 129 5,050 26,062 3,385 1,460 2,429 177 624 912 1,565 115 121 345 6272 8,036 3,486 2,493 2J58 176 619 935 1,138 448 171 280 171 280 30 80 788 7,916 14.127 14,127 2,111 1,551 63,791 2,111 511 15,658 709 69,911 48,133 Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employer's ec)ntrihutianq for national insurance. pension 2nd houqing and loan fund. St David's contributions are reduced by a stipend endowment income, which in 2022 was £1,157. Ministers, stipends are paid in accordance with national stipend scale, which is related to years of service. For the year under review the Minimum stipend was £28,700. Maximum stipend in 5th and subsequent years of service was £35,269. 17
Trust¢es' Report Year to 31 December 2022 Notes to the Accounts (cont) Receipts from General Trustees In the year under review, we made applications to draw on funds held on our behalf by the General Trustees in the Consolidated Fabric Fund (Revenue Account) to the value of £1,518. GrAnts No grants were received in the year under review. Fixed Assets - Heritable Properties (a) The charity has the right to occupy and use for its charitable objects the following tangible fixed assets, 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 included in payments. Church and Church Halls at 70, Broomhouse Crescent, Edinburgh, EHII 3RH (b) The following tangible fixed asset, vested in the Charity, cost £4,250 in 1964 and is cyrrently valued at £679,000. The Manse - 33 Traquair Park West, Edinburgh, EHI 2 7AN Transfers The Kirk Session agreed that any deficit in the General Fund at the end of the year should be met from the Legacy Fund. therefore £7,086 was transferred from the Legacy Fund to the General Fund. 18
Trustees, Annual Report Year to 31 D¢¢¢mber 2022 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2022 2021 REVEINUE ACCOUNT Credit Balance at 31 December 2022 CAPITAL ACCOUNT Credit Balance at 31 December 2022 19