| .
CUMBRAE PARISH CHURCH OF SCOTLAND
Congregational Number - 120656 Scottish Charities Number — SC004919
ACCOUNTS FOR THE YEAR ENDED 31‘ DECEMBER 2022
Reference and Administrative Information
Charity Name: Cumbrae Parish Church of Scotland Charity Registration Number: SC004919 Congregation Reference No: 120656 Contact Address:
Bankers
Bank of Scotland 42 Stuart Street Millport Isle of Cumbrae KA28 0AG
Trustees’ Annual Report Year ended 31 December 2022 Structure, Governance and Management Governing Document
The Church is administered in accordance with the terms of the Unitary Deed of Constitution.
Recruitment and Appointment of Trustees
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.
Organisational Structure
Certain responsibilities are delegated to the Resources, Worship, Nurture, and Mission committees as appropriate. The Kirk Session which normally meets five times a year is responsible for spiritual affairs within the Church. Due to the current restrictions there have been fewer Session Meetings, and some have been held remotely through Zoom.
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 througha territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Services of Worship
Services are normally held weekly each Sunday in the Church Building at11.00a.m. The Young Church attend the morning service, before moving to the Multi-Purpose Room for their own activities. There are normally three Sundays when Communion is served at 11.00a.m. We continue to live broadcast our service on Facebook, to allow those of our congregation unable to attend in person to join with us in worship. Communion Services have been held on two occasions, and all services such as Remembrance, Harvest, Easter and Christmas have all taken place, either on line or in church. In 2022 there have been 6 Funerals, 2 Baptisms and 0 Weddings .
Young Church Report
January to June
The numbers have fallen since we resumed after Covid but the young ones we have are enthusiastic and keen to learn. We use Searchlights material and the young folk do the Bible reading, their own prayers and discuss the passage. We then have a general discussion and this is followed by games and supper. After 12 years leading the Thursday Fun Club our 2 leaders have decided that it is time to retire and pass on the baton to someone else.
In the autumn 2 new youth groups were set up meeting on Friday nights, P4-7 and Secondary age. Numbers are still small, but we are hopeful that they will grow. The young group are using a Christian app, and the older group are following The Chosen. Both groups enjoy a time of worship, prayer, handcrafts and fun.
The Guild
Our 2022 session started with [talking on 5 places and associated stories. Burns afternoon had and his accordion. A special afternoon was spent withSgmIMEEigon the story of ~~i~~ is a cartoonist and pianist who entertained us with drawing and music. World Day of Prayer was held in Our Lady of Perpetual Succour, with the Cathedral of the Isles, our Guild and the Chapel taking the service. Our next meeting was the project Chaplains for our Ports, with a very interesting speaker. The AGM and Bring and Buy was held in March and we closed the session with a lunch and the Ukulele Band entertaining. Our new session opened with our Dedication Service, and the opening meeting hada visit from Largs Accordion Band. This was followed with meetings covering our project Chocolate Heaven, Portencross Castle, our theme Wee Seeds, Big Trees, and a tour of the Guild in Shetland. 2022 finished with our Christmas Fair | and Lunch with our Church Choir entertaining.
Trustees’ Annual Report (cont) Year ended 31 Dec 2022
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Principal source of income is the Weekly Freewill Offering Scheme as follows:-
Non-Gift Aid element at £3960 — a decrease of 25%
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Gift Aid Donations at £24683 — a decrease of 8%
Tax recovered on Gift Aid was £7041 The number of donors under the Gift Aid Scheme has remained at 45, with the number paying by standing order remains at 32. We were able this year to claim Gift Aid on £5000 of our Open Plate and Donations. £162 of the Gift Aid due to us was sent to Church of Scotland for the Ukraine Appeal
Balance of regular income was by Open Plate, which at £5639 — an increase of 259% from last year. This large gain is due to the fact that our building was fully reopened all year and visitors returned to worship with us this summer.
Generous contributions of £3,000 from the Guild were made to Church funds. We received a grant from Kelburn Windfarm of £7,500 for our Plant to Plate project, and £1,000 from North Ayrshire Council for youth initiatives. The Church of Scotland gave us a grant of £1,000 towards the install of an Electric car charging point, which is an ongoing project.
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 funds of £26202 of which £3239 has been designated for fabric and £3372 as general reserves. |
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STEWARDSHIP Throughout the year, Cumbrae Parish Church demonstrated aspects of all three strands of Stewardship: - The time given by our congregation to faithfully serve the community in a myriad of ways, from delivering newsletters, making phone calls, or supporting some of the other groups on our island. We have introduced Warm Wednesdays for all members of the community to meet for companionship and hospitality.
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- The generosity of our congregation in donating their money to allow all of our financial obligations to be met, and support other local projects.
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- The talents of our congregation are many and varied, whether it is visiting, telephoning, leading church groups, leading services where necessary, (usually due to cancelled ferries!) or assisting in all the different jobs which arise on a Sunday morning, which have shown how the church is about the people and not the building. |
Achievements and Performance
This year started with our congregation meeting under some Covid restrictions, but as the year progressed the restrictions lifted and we can now meet without facemasks - and sing out loudly! We are still in a Vacancy situation as regards ministry, led by our Interim Moderator [ie nd on a weekly basis by our Parish Assistant. Our Locum [EEE bas taken services on two occasions, once for Communion and once for Baptism. These baptisms are the first for several years, and both welcome additions to our Church family. Our close relationship with The Cathedral of the Isles and The Church of Our Lady continues, and joint services have been held, especially over the Christmas season, when no ferries mean we cannot get our own clergy onto the island, and we have welcomed EEE to lead worship for us, sometimes in the Cathedral and sometimes in our building. We are fortunate in having| tsi(‘i«sé‘«*@ our congregation, and she has preached, often at short notice, when the ferries were cancelled.
This year most church groups have now been meeting normally. Church Guild meets every second Monday afternoon, Choir practice on Wednesday evenings, Boys Brigade on Wednesday evenings and Bible Study on Thursday mornings. A monthly Prayer meeting is also held in the church. For the first time in three years we have been able to run our Summer coffee mornings, not just a fund raiser but a community meeting event!
Our Plant to Plate project in conjunction with our Primary School was fortunate enough to receive grants from Kelburn Wind Farm and North Ayrshire Council to replace one of our old Polytunnels with a more substantial Polycrub. The Polycrub has now arrived and we look forward to seeing it erected in the Spring. The Primary School also asked permission to erect an outdoor classroom on our grounds to enable the children to spend more time around our outdoor garden. This is now in place and looks very smart. The school children were also able to use the church building for their end-of-term services this year.
The outdoor classroom was also part funded by the Cumbrae Forum. The Church maintains strong links with this local group, and our Harvest Thanksgiving this year was a cash collection given to the Forum to provide food parcels for those in need in our community.
Earlier in the year our congregation supported the Church of Scotland’s appeal for Ukraine, sending £812.50 plus the Gift Aid which we would have been due for this sum through the Small Gifts scheme. We have also supported Christian Aid, CrossReach, and at Christmastime sent toys to the 3D project in Glasgow.
At the beginning of the Summer, after many years faithful service ~~ly~~ ctired as leaders from our Thursday Fun Club. As no one came forward to take over, reluctantly we had to close this group for our young people. In the Autumn a new youth group was started on Friday nights, so we hope this will be a new way of reaching out to the young folk in our community.
Our Boys Brigade company has had a busy year, including the return of the Millport Camp, where the congregation joined with the boys on Sunday morning in the marquee for worship, and some of our boys also attended a camp in Hemel Hempstead. The Boys Brigade tea afternoon made a welcome return this year. We are very proud of our boys and their leaders, and this year 3 were awarded their Queen’s Badge, and 4 their President’s Badge.
With the current financial climate in mind, we opened our church doors on Wednesday afternoons for Warm Wednesday, a chance to come and enjoy company, heat and hospitality, and also the company of the youngsters from the local playgroup and nursery — a time for young and old to meet and entertain each other!
With the big changes which will be taking place throughout the Church of Scotland in the coming year, we are trying to encourage more members of our congregation to take a more active role in the running of our congregation to take it into the future and involve members of the wider community to become involved in our Church activities as we prepare for union with congregations in Largs and Fairlie into one big parish church.
Trustees’ Annual Report (cont) Year ended 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 the Church during the financial year. The members of the Kirk Session 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 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 2016. They are also responsible for safeguarding the assets of the church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Session Clerk
Date 31st January 2023
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Independent Examiner’s Report to the Trustees of Cumbrae Parish Church of Scotland
SC004919
I report on the accounts of the charity for the year to 31*' December 2022 which are set on pages | to 5.
Respective responsibilities of trustee 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
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In the course of my examination, no matter has come to my attention (otherthan_disclosed-belew=) 1. which gives me 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, and
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- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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- Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.
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|Cumbrae Parish Church|||||||||||||||||||
|Receiptsand Payments Account|||||||||||||||||||
|Year ended 31st December 20||22|||||||||||||||||
||||||||||||||||||||
||||Unrestricted|Restricted||||||||||||||
||||Funds|Funds|Total|||||||||||‘Total||
||||2022|2022|2022|||||||||||||2021|
|Receipts
Donations
Activities forGeneratingFunds||Note
3|£
43846
2901|£|£
43846
2901|||||||||||||||¢
44948
1139|
||Bank& Deposit interest||||||||||||||||||
||Investment income||||||||||||||||||
||||46747||46747||||||||||||46087|
||Rental ofpremises|||||||||||||||||
||Legacy||||||||||||||||9605|
||Sale ofinvestments|||||||||||||||||
||Grants||8500||8500||||||||||||||
||Receiptsfrom General Trustees||1000||1000||||||||||||||
||Other Receipts||2413||2413|||||||||||||1858|
|Total Receipts|||58660||58660|||||||||||||57550|
||||||||||||||||||||
|Payments||4||||||||||||||||
||Costs ofgenerating funds
Charitable activities||166
43902||166
43902||||||||||
||||43633|
||Other Payments||6106||6106||||||||||||16918|
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,||||
|Total Payments|||50174||50174|||||||||||||60551|
|Excess of Receipts over Payments|||||||||||||||||||
|for|theyear before transfers||||||||||||||||||
||||8486||8486|||||||||||||-3001|
||||3000||3000||||||||||||||
||Transfers||-3000||-3000|||||||||||||0|
|Excess of Receipts over Payments|||||||||||||||||||
|for|theyear||-
___8486||connate3001||
3001|3001|3001|3001|3001|3001|3001|3001|3001||||
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Cumbrae Parish Church
Statement of Balances
At 31st December 2022
Unrestricted Restricted
Funds Funds Total Total
2022 2022 2022 2021
Note £ £ £ £
Bank & Deposit Balances
Bank & deposit balances 19539 0 19539 22540
brought forward
Movement in year:
Excess of Receipts over Payments for the year 8486 8486 -3001
Bank & deposit balances
carried forward 28025 28025 19539
eT — m= Oh
Investments at market value
ee a ee
Assets
Gift Aid Receivable 2825 2825 2370
Liabilities
Share Expenses with St John's 694 694 1314
The accounts were approved by the Kirk ! Session on 31st January 2023
___ [For] [and] [on] [behalf][ of][ the] [Kirk] [Session]
Session Clerk
Treasurer
vi V
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Notes to the Accounts
Cumbrae Parish Church Statement of Balances
|Cumbrae Parish ChurchChurch
Statement of BalancesBalances||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Notes to the Accounts|||||||||||||
|TrusteeRemuneration and Related Party Transactions|||||||||||||
|OurLocum/Parish assistant received||||||||||||||
|No othertrustee receivedany remuneration orreimbursementofexpenses|||||duringthe||||year.||||
|No trustee or a person related to|a trustee|had any personal||interest in||any|||contract|||or|
|transaction enteredintobythecharityduringtheyear.||||||||||||||
|Movements in Funds|||||||||||||
||At 1 Jan||||||||At31|31|Dec||
||2022|Receipts|Payments||Transfers||||||2022|||
||£|£|£||£|||||£|||
|Unrestricted funds|||||||||||||
|Designated FabricFund|3239||||||||||3239||
|Reserve Fund|977|8500|6105||||||||3372||
|Malawi Fund|0|||||||||||0|
|Designated GuildFund|1308|5210|2586||-3000|||||||932||
|Designated Young Church|541|196||50|||||||687||
|Designated Choir Fund|226|40||62|||||||204||
|GeneralFund|13248
19539|44714
41371
5866050174||||3000
0}|||||19591
28025|||
|Restricted funds|||||||||||||
|New Build Fund|0|||||||||||0|
||0|||||||||||0|
|Totalfunds|19539|58660|50174|||0|||||28025|||
|Purposes ofDesignated Funds|||||||||||||
|Fabric Fund: TheTrusteeshave setaside funds forthe
GuildFund: TheTrustees have notyet aside funds||themaintenance oftheChurchproperty
forusebytheGuild||||property
||||||||
|YoungChurch: The Trustees have not set aside funds forusebythe YoungChurch||||||||||||||
|ChoirFund: TheTrustees have notyet set aside funds foruseby the Choir|||||||||||||
|Malawi Fund: The Trustees have notyet|set aside funds fortheMalawi|||Fund|||||||||
|Purposes ofRestrictedFunds||||||||||||||
|NewBuildFund
Construction ofnewchurch building,||||accountnowclosed.|||||||||
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1. Trustee Remuneration and Related Party Transactions Our Locum/Parish assistant received
No other trustee received any remuneration or reimbursement of expenses during the year. 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. |
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| 2022 | 2022 | 2022 | 2021 | ||
| £ | £ | £ | £ | ||
| 3. | Analysis ofDonations | ||||
| WFO Scheme (non Gift Aid) | 3960 | 3960 | 5276 | ||
| Gift Aid Donations | 24683 | 24683 | 26839 | ||
| Tax Recovered on Gift Aid Donations | 7041 | 7041 | 7345 | ||
| Ordinary Offerings(Open Plate) | 5639 | 5639 | 1573 | ||
| Other Offerings, Donations etc | 25230 | —2593 | 3915 | ||
| 43846 | ee | ||||
| 4. | Analysis ofPayments | ||||
| Costs ofgenerating funds | |||||
| Offeringenvelopes | 166 | 166 | 0 | ||
| 166 —_—————————— |
166 ———_ |
0 =_————____—. |
|||
| Charitable activities | |||||
| Ministries& Mission allocation | 14489 | 14489 | 19616 | ||
| Presbytery dues | 432 | 432 | 731 | ||
| Pulpit supply | 132 | 132 | 7 | ||
| Otherstaffing costs | 6870 | 6870 | 5844 | ||
| Accountancy charges | 299 | 299 | 297 | ||
| Fabric repairs& maintenance | 3114 | 3114 | 2850 | ||
| Telephone | 1299 | 1299 | 1237 | ||
| Water | 0 | 0 | 464 | ||
| Heat and light | 4027 | 4027 | 3779 | ||
| Insurance | 1239 | 1239 | 1187 | ||
| Other building costs | 0 | 0 | 0 | ||
| Organ& music | 0 | 0 | 78 | ||
| Printing, stationery and postage | 247 | 247 | 238 | ||
| Otherexpenses | 7016 | (7016 | 3583 | ||
| Shared Expenses St John's | 1315 | 1315 | 2193 | ||
| Hall Rent | 400 | 400 | 0 | ||
| Minister/Locum expenses | 3023 | 3023 | 1529 | ||
| 43902 | 43902 | 43633 | |||
| TSS SSS | es | SSS | oqo | ||
| Other payments | |||||
| Payment toward loan from GTs | 13918 | ||||
| Repayment ofGrant | 3000 | ||||
| Plant to Plate project | 6106 | 6106 | |||
| 50174 | 50174 | 60551 |
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 to 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) £35,269.
| 2022 | 2021 | ||
|---|---|---|---|
| a | £ | £ | |
| 6. | Collections for Third Parties | ||
| Christian Aid | 100 | ||
| Cumbrae Forum | 215 | ||
| Cancer Research UK | |||
| North Ayrshire Cancer Care | 75 | ||
| CrossReach | 211 | ||
| C ofS Ukraine Appeal | 813 | ||
| 1024 | 390 |
GENERAL FUND BUDGET
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|---|---|---|---|---|---|---|
|;|
|Budget|2023|Actual|2022|
|||
|||£|£|
|||Offerings|
|||WFO|Scheme (non|Gift|Aid)|4000|3960|
|||Gift Aid|Donations|25000|24683|
|||Tax on|Gift Aid|Donations|7000|7041|
|||Ordinary|Givings (Open|Plate)|5000|5639|
|Other|Offerings|,|Donations|etc|3000|2523|
|Other|Ordinary|General|Income|
|||
|Contributions|from|Congregational|Organisations|3000|3000|
|Weddings|and|Funerals|600|600|
|Legacy|
|Fundraising|2500|1291|
|50100|48737|
|EXPENDITURE|
|National|Ministry|&|Wider Work|
|Ministries &|Mission|Allocation/Giving|to|Grow|31835|39686|
|Less:|Vacancy|Allowance|(4804)|(4804)|
|||Less:|Endowment|Income|(1324)|(1324)|
|Less:|Glebe|Rent|(13800)|(13800)|
|Less:|Presbytery|Allowance|(295)|(2530)|
|Amount|overpaid|2021|(2739)|(2739|)|
|11612|14489|
|Presbytery|Dues|500|433|
|Local|Staffing|Costs|
|Pulpit|Supply|200|132|
|Locum|4000|3023|
|||Other|Salaries|7500|11700|6870|10025|
|Buildings|Costs|
|Repairs &|Maintenance|5000|3115|
|Heating &|lighting|4500|4028|
|||Telephone|1500|1299|
|Water|0|0|
|||Insurance|1300|1239|
|||Hall|rent|400|12700|400|10081|
|Other|Local|Costs|
|Printing &|Stationery|500|413|
|||Congregational|Organisations|
|Other|Expenses|2000|4657|
|Shared|Expenses|with|St John’s|694|1314|
|Total|Ordinary|General|Expenditure|39706|40979|
|GENERAL FUND|SURPLUS|FOR YEAR|10394|7758|
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