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← St Leonard's Church of Scotland, Forres

2022-12-31-accounts

St Leonard's The Church of Scotland Forres .

Congregational Accounts

2022

Congregation No: Charity No: SC005094

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APPENDIX 1
Sas RRR PIRSPSS VI SSS MIE
a ee Period start date PARTE EET DSIRE SEE iii Period end date
oscr From Day 01 101 !Month I !Year2022 To Da31 y 112 !Month I !Year2022
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Office of the Scottish Charity Regulator Reference and administration details Charity Name St Leonard's Church of Scotland, Forres Other names charity is known by Registered charity number SC005094 Charity's principal address St Leonard's Church of Scotland High Street Forres !Postcode IV361PB

Names of the charity trustees on date of approval of Trustees' Annual Report

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Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period

Page1

APPENDIX 1

Structure, governance and management

Type of governing document

Trustee recruitment and appointment

The Church is administered in accordance with the terms of the Deed of Constitution. Members of the Kirk Session are the charity trustees within the new Unttary Constitution established at the start of 2020. 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..

Objectives and activities

Objectives and activities
Charitable purposes
Summary of the main activities in
relationtothese objects		 The Church of Scotland is Trinttarian 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 through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in
Scotland and beyond.
Our Services
We have a service in the church each Sunday morning at 10.30am. This is normally conducted on alternate
Sundays by our Minister or Assistant Minister wtth other preachers, including our Ordained Local Minister as
well as local retired Ministers, providing pulpit supply, as required. Our praise is chosen mainly from CH4 and
occasionally from Mission Praise. New hymns are introduced to the congregation on a regular basis. The words
of the hymns are projected onto two large screens on either side of the pulptt. The readings are also displayed
on the screens. We have copies of the NIV Bible for reference in every pew.
The services are recorded on CD and distributed to members of the congregation, who are unable to attend
worship owing to age or infirmtty. After the service we gather in the hall and enjoy fellowship over a cup of tea or
coffee - and, usually, home-bakes!
There are also occasional evening services held in the church, particularly at Easter and Christmas. A monthly
Modern Worship Service continued throughout the year on the first Sunday of each month - on several
occasions this led by the Filling Station Praise Band from Lossiemouth. Family services are held occasionally
throughout the year.
Our online services have continued to be recorded each week and can be accessed via our Facdebook page
and webstte or through the You Tube channel. Over 50 subscribers regularly receive the service each week.
Every Monday morning our Assistant Minister leads an interactive prayer meeting and every Wednesday
morning he leads a Bible Study - both are very much appreciated
Our People
Our current roll, as at 31st December 2022, stands at 127. This represents a decrease of 16 from the previous
year's total. This was due to deaths and members leaving the district. We continue to have a number of regular
attenders at church each Sunday, who are not on the congregational roll. We also have 3 adherents on the roll.
Our average weekly attendance at the morning service is 45-50. Our Communion services, held thrice yearly in
February, June and October, normally have around 60 members present.
Although remaining predominantly an ageing congregation, we also have a few committed younger members
and families in our midst. Unfortunately Breakfast Church, which used to run twice monthly before the main
service, has not resumed following the pandemic.
Our Youth Ministry
We still have no Sunday School on a Sunday morning. A play table is available at the side of the church each
Sunday for young children to be occupied while their parents take part in the service.

Page2

APPENDIX 1

Achievements and performance - continued

Summary of the main Our Youth Ministry (continued) achievements of the charity We also have a number of uniformed youth organisations, which meet in the hall during school terms On normal during the financial period circumstances). The 2nd Forres Boys' Brigade meets every Tuesday evening. The 1st Forres Guide Unit and 1st Forres continued Rainbows meet on a Wednesday evening and the 5th Forres Brownie Pack meets on a Thursday evening. We continue to host a Messy Church session in conjunction with other Forres churches on the third Saturday afternoon of the month - these are very popular with many local families attending.

Our Adult Organisations We continue to have a well-run and active Guild, which meets in the hall each alternate Monday afternoon from September through to the end of April (excluding January). A varied and enjoyable programme of meetings is organised. The average attendance at meetings is 25-30, including a number of Guild ladies from St Laurence Church. Guild members continue to be very committed to supporting the church and other worthy causes through a variety of fundraising ventures, including coffee mornings. Our Bite and Blether Lunch Club, which provides at up to 40 two-course home-cooked lunches each week, has continued to be much appreciated, as much for its fellowship as its food. In March we started offering Soup and Sandwich Lunches every Tuesday and these have also proved very popular. Both lunches attract folk from the wider community as well as church members. We 'employ' a fully qualified local chef to prepare both lunches. In spite of the increasing frailty of our congregation there is still much happening in our church, both on Sundays and throughout the week. As set out in a previous section, we offer a broad variety of worship experiences, many of which are now shared on an ecumenical basis with other churches and Christian groups in the local area. Each has its own loyal following. We continue to provide accommodation in our hall for a wide range of local groups and organisations, including youth organisations (BBs, Guides, Brownies and Rainbows), Step by Step mother and toddler groups, ballet classes for over 50s, Living Well Group (peer support for those with long term medical conditions), community choir, baby yoga classes and country dancing. Our portacabin meeting room is also being increasingly utilised by the wider community for such as social service interviews and ESOL language classes. Our Community Minister is now based in the adjoining office space where Broadband link was reinstated midway through the year. We have also run many successful fundraising events, including lunchtime recitals by local musicians, a concert by Glasgow University Choir and a Christmas Coffee Morning in early December. Thanks to the continuing generosity of our members financial stability has been maintained throughout the year. Open Church resumed this year after a break during the pandemic and with an exhibition themed around the Water of Life. This drew in a steady stream of visitors over the summer. Thankfully it has been a quiet year from a fabric maintenance perspective with no major works having to be undertaken. We are now investigating the potential of creating a warm room at the back of the church for small meetings and mother and baby space. This will also involve installing a replacement sound desk and hopefully upgrading the projectors, which are currently not fit for purpose. The small Pastoral Care Group has continued to keep in touch with and visit (where appropriate) our elderly, infirm and sick members on a regular basis. The Mission and Outreach Committee has continued to meet on a regular basis and oversee the manifold activities set out in our Mission Strategy. In the summer holidays our West Moray Community Minister ran a very successful holiday club in our church hall. A new, recent initiative has involved the setting up of a Cosy Drop-In for those finding it difficult to keep warm during the current cost-of-living crisis. A variety of activities are on offer, including playing board games, doing jigsaws, browsing books and magazines or just chatting over tea and coffee. Unfortunately it has not yet taken off but will continue in the hope of drawing folk in. It is our continuing emphasis as a church on mission and outreach that has been a major factor in the Presbytery of Inverness deciding to retain our church and church building, one of only two in West Moray, in the newly agreed Presbytery Mission Plan. The lead-up to the approval of the final strategy has taken up much time and attention and invoked considerable stress for our Minister and office bearers this year. However, we look forward to uniting with our neighbouring churches in the new year and developing strong bonds and plans for the future. Our Minister also announced his imminent retiral (in March next year) at the end of the year, bringing with it further challenge and change. We continue to promote all our activities as a church online via our excellent website and Facebook page as well as wellmaintained and presented noticeboards at the front and side of the church.

Page3

APPENDIX1

APPENDIX1
Financial review
Pe
Brief statement of the charity's It is the policy of the Trustees to hold a certain amount of income in reserve in case of unforeseen circumstances. At
policy on reserves the end of the year the church held unrestricted funds of £17,205,
These funds will enable the church to continue for the foreseeable future.
Details of any deficit The deficit is due to major repair work required to the Church
Donated facilities and services
(if any)
Other optional information
Pl
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 the time. This must be done to ensure that the financial statements comply with the Charities and Trustees Investment (Scotland) Act 2005,the Charities Accounts ( Scotland ) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007.

They are responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

| Declaration

The trustees declare that they have approved the trustees' report above.

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Signed on behalf of the charity's trustees
Signature(s)
Full name(s)
Position (e.g. Chair)
Date Erle
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Page 4

St Leonard's Church of Scotland, Forres

SC005094

Period encl date Period encl date Period encl date Period encl date
For the period Month Year
from from ~~.~~ ~~1~~~~2~~~~...,!~~l.
Section A Statement of receipts and payments
~~ee~~
Unrestricted Expendable Permanent Total funds Total funds Total funds last
funds Restricted funds endowment
funds		 endowment
funds		 current period period
to nearest£ to nearest£ to nearest£ to nearest£ to nearest£ to nearest£ to nearest£
A1 Receipts
Donations 38,007 2,866 40,873 45,649
Legacies 1,000 1,000 18,690
Grants 2,210 2,210 1,008
Receipts from fundraisingactivities 710 710 974
Gross tradingreceipts - -
Income from investments other than
land and buildings 1,580 1,580 1,513
Rents from land & buildings - -
Gross receipts from other charitable
activities 24,414 378 24,791 11,304
- -
1
A1 Sub total
I		 65,711 5,453 71,164 79,138
A2Recei masset&investment
sales
·
Total receipts~~I~~
A3 Payments
IProceeds from sale of fixed assets
~~I~~Proceeds from sale of investments
A2Sub total		 as,11111
-		 s,45311..._
-..I.
-~~II~~
oe De
es		 es 71,164 ~~l~~
.I
1_9,13_s_.l
es
Expenses for fundraising activities 126 126 169
Gross trading payments - -
Investment management costs - -
Payments relating directly to charitable
activities 84,648 1,469 86,117 60,565
Grants and donations 1,116 1,116 200
Governance costs: - -
Audit/ independent examination - -
Preparation of annual accounts - -
Legal costs - -
Other - -
-
A3Subtotal 84,774 2,585 87,359 60,934
A4 Payments relating to asset and
I investment movements
Purchases offixed assets		 1,340
Total paymentsl
\Purchase of investments
A4 Sub total		 l
1,340
86,114		 86,114 t:::::jt:=:J
2,885
88,999
67,288
_Net receipts I (payments)_l l
(20,403)		 2,568 (17,835) 11,849
AS Transfers to_I_(from) funds
Surplus I (deficit) for year'
!20,403! !20,403! 2,568 {17,835) 11,849

Page 5

SC005094

St Leonard's Church of Scotland, Forres Section B Statement of balances

Categories
B1 Cash funds
B2 Investments
B3 other assets
B4 Liabilities
BS Contingent
liabilities
Signed by one or
two trustees on
behalf of all the		 Details
 Details
 Details
 Unrestricted
funds
to nearest£
37,161
(20,403)
16,758		 Restricted
funds
to nearest£		 Expendable
endowment
funds
tonearest£		 Expendable
endowment
funds
tonearest£		 Permanent
endowment
funds
to nearest£		 Total current
period
to nearest£		 Total current
period
to nearest£		 Total last
period
to nearest£
0
Last year
to nearest£
Last year
to nearest£
Last year
tonearest£
Last year
to nearest£
28,403
11,849
40,252
26,920
1,727
28,080
1,198
3,000
11,624
72,550
164
492
2,400
3,055
75
368
443
Cash and bank balances at start
of year		 3,091
2,568		 40,252
(17,835)
.
Surplus/ (deficit) shown on
receipts andpayments account
Market
valuation
to nearest£
0
22,417
Cash and bank balances at end
of year
(Agree balances with receipts and
payments account(s))
Details		 5,659 asset belongs
Church of Scotland Investors
Trust		 General 24,068 26,920
Church of Scotland Investors
Trust		 Fabric 1,544 1,727
Church of Scotland Investors
Trust		 General 23,760 28,080
Church of Scotland Investors
Trust		 Youth 1,014 1,198
N S Income Bonds Fabric 3,000 3,000
Scottish Widows Investment General 12,889 11,624
Details Fund to which Total
Cost(if
available)
to nearest£
,
iability relates
582
2,520
5,640
714
--,\,(;40
l*O ll.i*		 66,274 72,550
Current value (if
available)
to nearest£
Recording Equipment General 131 164
492
2,400
3,055
Photocopier General 393
New toilet Chucrh General 4,512
Shared costs from Linked
Charges		 General I
Printer General 571
A<iSE"I Pv ASt: UV'fEAI GGNtQAL
\, c..,oO
Details ~~-~~
.,.,007
Amount due
to nearest£
Unicef - Jars of Grace Resticted 21 75
PAYE Oustanding 368
Leorosv Mission Resticted 114
Details Total
Fund to which liability relates
 135 443
Amount due
(estimate)
to nearest£
s·
t		 Print Name
Total
Date of

Page 6

SC00585

St Leonard's Church of Scotland, Forres

Section C Notes to the Accounts

C1 Nature and purpose of
funds(may_be_stated on
analysis of funds worksheets)		 Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds are set aside by the trustees out of unrestricted general funds for specific future purposes or
projects.
Fabric Fund:- These are funds set aside for maintenance and running costs associated with buildings.
Restricted;- Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Benevolent Fund;- This balance represents the sums which have been set aside for the trustees to use to assist
those they deem to be in need of assistance.
Organ Fund:- This balance represents the sums which have been set aside by the trustees in respect of the
organ.
Youth Fund;- This fund represents the balance of funds raised for youth work
C2 Grants&Donations
C3a Trustee remuneration
C3b Trustee remuneration-
details		 Type of activity or project supported institution
Individual/		 Number of grants
£
made		 Number of grants
£
made
Ukraine institution
institution		 1 900
LeprosyMission 1 216
Total 1,116
If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)
X
Authority under which paid £

C4a Trustee expenses

If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

C4b Trustee expenses-
details
CS Transactions with trustees
and connected persons		 Council Taxpaidforthemanse atNelson Road Council Taxpaidforthemanse atNelson Road Council Taxpaidforthemanse atNelson Road Number of
trustees		 £
1 3,439
TheMinister receivedTravelexpenses 1 2,464
The Minister received Telephone Expenses 1 557
Nature of transaction Transaction
amount(£)		 Balance outstanding
at period end(£)

Nature of relationship
f------------

f------------

C6 Other information

St Leonard's Church is part of the linked charge of St Leonard's,Rafford and St Michael's, Dallas. and as such only pays 72% of the joint expenses, including the upkeep of the manse, manse electricity and telephone calls. All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all minister's stipends and employer's contributions for National insurance, pension and housing and loan fund.Minister's stipends are paid in accordance with the national stipend scale, which is related to years of service. Ministers' stipends are paid in accordance with the national stipend rate, which is related to years in service.For the year under review the minimum stipend was £28,700 and the maximum stipend in the 5th and subsequent years of service was £35,269.

Page 7

St Leonard's Church of Scotland, Forres St Leonard's Church of Scotland, Forres St Leonard's Church of Scotland, Forres St Leonard's Church of Scotland, Forres St Leonard's Church of Scotland, Forres St Leonard's Church of Scotland, Forres St Leonard's Church of Scotland, Forres St Leonard's Church of Scotland, Forres SC005094 SC005094
Additional analysis (1}
Analysis of receipts and payments
1 Donations
Total
Unrestricted
funds
to nearest£
10,515
12,047
6,794
7,703
948
38,007
Restricted
funds
to nearest£
900
1,966
2,866
Expendable
Pennanent
Total current
endowrnentfunds endowrnentfunds
period
to nearest£
to nearest£
to nearest£
Total last
period
to nearest£
12,391
13,787
6,140
6,066
7,265
45,649
11,415
12,047
6,794
7,703
2,914
-
40,873
WeeklyFreewill Offering
Standing Orders
Tax Recovered on Gift Aid
Ordinary Offerings (Open Plate)
Donations
~~Saas~~
2Grants
Unrestricted Restricted Total current Total last
funds funds period period
to nearest£ to nearest£ to nearest£ to nearest£
Total
HMRC JRS Grant
Third Sector Grant
2,210
2,210
~~Se~~		 1,0081
-
2,210
2,210
~~Be~~
3Gross receipts from other charitable activities
Unrestricted Restricted Expendable Pennanent Total current Total last
funds funds endowrnentfunds endowrnentfunds endowrnentfunds endowrnentfunds endowrnentfunds endowrnentfunds endowrnentfunds endowrnentfunds
period		 period
to nearest£
Weddings and Funerals
UseofPremises
Retirement Collections
Church Guild
Tape Ministry
Insurance Claim
Non Regular Offerings (Day of Giving)
Lunch Groups
Talents Recitals & Concert
Flower Fund
Total
to nearest£
20
358
378
to nearest£
to nearest£
to nearest£
to nearest£
450
3,911
112
546
-
3,150
3,135
-
-
11,304
885
10,239
-
1,168
20
-
-
9,403
2,719
358
-
24,791
885
10,239
1,168
-
9,403
2,719
24,414
~~a~~
4Payments relating directly to charitable activities Payments relating directly to charitable activities
Unrestricted Restricted Expendable Pennanent Total current Total last
funds funds endowrnentfunds endowrnentfunds endowrnentfunds endowrnentfunds endowrnentfunds endowrnentfunds endowrnentfunds endowrnentfunds
period		 period
to nearest£ to nearest£ to nearest£ to nearest£ to nearest£ to nearest£
Ministries and Mission Allocation 28,113 28,113 26,039
Presbytery Dues 366 366 328
Minister's Expenses Travel 2,464 2,464 1,630
Minister's Expenses Telephone 557 557 509
Pulpit Supply 1,257 1,257 2,162
Organist 2,913 - 2,913 3,101
Relief Organist 910 910 585
Praise band night 300 300 117
Outreachproject 50
Printing, Stationery and Advertising 285 285 317
CCLI Licence 295 295 282
Cleaner 4,152 4,152 2,193
Cleaning Materials 474 474 121
Insurance 5,149 5,149 4,870
Heating and Lighting 8,883 8,883 8,444
Council Tax 3,439 3,439 3,350
Fabric Repairs and Maintenance 7,687 250 7,937 6,299
Repairs to Church Roof 12,589 12,589
Shared Expenses reimbursed for previous year (2,365) (2,365) (2,159)
New Website & it Expenses 2,223 2,223 2,310
Miscellaneous Expenses 84 65 149 14
Broadband Church 81 81
Church Guild 791 791 5
Tape Ministry 94 20 114 -
Flower Fund 134 134
Lunch Groups 3,162 1,000 4,162
Hall Keeper 745 745
- -
Total 84,648 1,469 86,117 60,565

Page8

St Leonard's Church of Scotland, Forres

SC005094

Additional analysis (2)

5 Breakdown of unrestricted funds

5Breakdown of unrestricted funds
Receipts
Donations
Legacies
Grants
Receipts from fundraisingactivities
Gross tradingreceipts		 Unrestricted
fund 1 - enter
name of fund
below
General		 Unrestricted
fund_2_- enter
name of fund
below
Fabric		 Unrestricted
fund 3 - enter
name of fund
below
Well Being
Project		 Unrestricted
fund 4 - enter
name of fund
below
Church
Organisations		 Total
unrestricted
funds		 Total
unrestricted
funds last
period
38,007 38,007 45,649
1,000 1,000
~~.~~
710
~~.~~		 18,690
~~.~~
710 974
~~.~~
Income from investments other than land and
buildings		 1,580 1,580 1,513
Rents from land&buildings ~~.~~ ~~.~~
Gross receipts from other charltable activities
Sub total		 13,843 9,403 1,168 24,414
~~.~~
65,711		 8,042
9,403 1,168
55,140 74,868

Receipts from asset & investment sales Proceedsfromsaleoffixedassets

i=====J

Receipts from asset&investment sales
Proceedsfromsaleoffixedassets		 i=== ==J ==J ==J

.._P_r_oc_e_e_d_s_fr_o_m_s_a_le_of_i_nv_e_s_tm_e_nt_s
S
Total receipts
pavments
55,14011
-II		 1,16811
65,71111...
7_4_,8 68..,I
(380)
(97)
(20,403)
11,899
126
169
~~.~~
~~.~~
.
~~.~~
885
84,648
56,358
~~.~~
88
~~.~~
~~.~~
~~.~~
~~.~~
~~.~~
~~.~~
.
-
~~.~~
-
~~.~~
885
84,774
56,615
1,340
6,354
1,340
6,354
885
86,114
62,969
283
(20,403)
11,899
Expenses for fundraisingactivities 126 126 169
Gross trading payments ~~.~~ ~~.~~
Investment management costs . ~~.~~
Payments relating directly to charltable activities 80,601 3,162 885 84,648 56,358
Grants and donations
Governance costs:		 885 ~~.~~ 88
~~.~~ ~~.~~
Audit/ independent examination ~~.~~ ~~.~~
Preparation of annual accounts
Legal costs		 ~~.~~ ~~.~~
. -
Sub total
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments		 ~~.~~ -
~~.~~
80,727 3,162 84,774 56,615
1,340 1,340 6,354
Transfers to/ (from) funds
SurplusI(deficit) for year
Sub total
Total payments
Net receiptsI(payments)		 1,340 1,340 6,354
6,241
3,162
6,241		 885
86,114
283 (20,403)
(380)
(97) (20,403)

Nature and purpose of funds

I

General funds can be used in accordance with the charltable objectives at the discretion of the trustees. Fabric Fund:- These are funds set aside for maintenance and running costs associated with buildings. Youth Fund;- This fund represents the balance offunds raised for youth work Organisations Fund;- This fund are for use of the stated church organisation

Page9

St Leonard's Church of Scotland, Forres

SC005094

Additional analysis (3)

6 Breakdown of restricted funds

6Breakdown of restricted funds
Receipts Restricted fund
1 -enter name
of fund below
General		 Restricted
fund 2 - enter
name of fund
below
Fabric		 Restricted fund
3 - enter name of
fund below
Well Being
Project		 Restricted fund
4 -enter name
of fund below
Church
Organisations		 Total restricted
funds
2,866
-
2,210
-
-
-
-
378		 Total restricted
funds last
period
-
-
1,008
-
-
-
-
3,262
4,270
Donations 900 966 1,000
Legacies 2,210
Grants
Receipts from fundraisingactivities
Gross tradingreceipts
Income from investments other than land and
buildings
Rents from land & buildings
Gross receipts from other charitable activities 378
Sub total 900 966 3,210 378 5,453

Receipts from asset & investment sales ~~Proceedsfromsaleoffixedassets~~

P_r_o_ce_e_d_s_f_ro_m_sa_l_e_o_fi_n_ve_s_t_m_e_m_s
S_u_b_ro_t_a_l
Total receiptsI
900 1
Payments
Expenses for fundraising activities
Gross trading payments		 P_r_o_ce_e_d_s_f_ro_m_sa_l_e_o_fi_n_ve_s_t_m_e_m_s
S_u_b_ro_t_a_l
Total receiptsI
900 1
Payments
Expenses for fundraising activities
Gross trading payments		 t:==:jt::::::jt::::=::lt::::::j t:::::=j
1
96611
3,210 11
378!!
5,45311
4,270!
-
-
-
-
-
-
315
1,000
154
1,469
4,208
1,116
112
-
-
-
-
-
-
-
-
-
-
-
-
315
1,000
154
2,585
4,320		 t:==:jt::::::jt::::=::lt::::::j t:::::=j
1
96611
3,210 11
378!!
5,45311
4,270!
-
-
-
-
-
-
315
1,000
154
1,469
4,208
1,116
112
-
-
-
-
-
-
-
-
-
-
-
-
315
1,000
154
2,585
4,320		 t:==:jt::::::jt::::=::lt::::::j t:::::=j
1
96611
3,210 11
378!!
5,45311
4,270!
-
-
-
-
-
-
315
1,000
154
1,469
4,208
1,116
112
-
-
-
-
-
-
-
-
-
-
-
-
315
1,000
154
2,585
4,320		 t:==:jt::::::jt::::=::lt::::::j t:::::=j
1
96611
3,210 11
378!!
5,45311
4,270!
-
-
-
-
-
-
315
1,000
154
1,469
4,208
1,116
112
-
-
-
-
-
-
-
-
-
-
-
-
315
1,000
154
2,585
4,320		 t:==:jt::::::jt::::=::lt::::::j t:::::=j
1
96611
3,210 11
378!!
5,45311
4,270!
-
-
-
-
-
-
315
1,000
154
1,469
4,208
1,116
112
-
-
-
-
-
-
-
-
-
-
-
-
315
1,000
154
2,585
4,320		 t:==:jt::::::jt::::=::lt::::::j t:::::=j
1
96611
3,210 11
378!!
5,45311
4,270!
-
-
-
-
-
-
315
1,000
154
1,469
4,208
1,116
112
-
-
-
-
-
-
-
-
-
-
-
-
315
1,000
154
2,585
4,320		 t:==:jt::::::jt::::=::lt::::::j t:::::=j
1
96611
3,210 11
378!!
5,45311
4,270!
-
-
-
-
-
-
315
1,000
154
1,469
4,208
1,116
112
-
-
-
-
-
-
-
-
-
-
-
-
315
1,000
154
2,585
4,320		 t:==:jt::::::jt::::=::lt::::::j t:::::=j
1
96611
3,210 11
378!!
5,45311
4,270!
-
-
-
-
-
-
315
1,000
154
1,469
4,208
1,116
112
-
-
-
-
-
-
-
-
-
-
-
-
315
1,000
154
2,585
4,320		 t:==:jt::::::jt::::=::lt::::::j t:::::=j
1
96611
3,210 11
378!!
5,45311
4,270!
-
-
-
-
-
-
315
1,000
154
1,469
4,208
1,116
112
-
-
-
-
-
-
-
-
-
-
-
-
315
1,000
154
2,585
4,320		 t:==:jt::::::jt::::=::lt::::::j t:::::=j
1
96611
3,210 11
378!!
5,45311
4,270!
-
-
-
-
-
-
315
1,000
154
1,469
4,208
1,116
112
-
-
-
-
-
-
-
-
-
-
-
-
315
1,000
154
2,585
4,320

I
900 1
1
**96611 **

**3,210 1 **
1
378!!

5,45311
-
-
Expenses for fundraising activities
Gross trading payments		 -
-		 -
-
Investment management costs - -
Payments relating directly to charitable activities 315 1,000 154 1,469 4,208
Grants and donations 1,116 1,116 112
Governance costs: - -
Audit/ independent examination - -
Preparation of annual accounts
Legal costs		 1,116 315 1,000 154 -
-
-
-
2,585		 -
-
-
-
Sub total
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments		 4,320
300
615		 -
1,000		 -
154		 300
2,885		 (50)
4,320
(50)
Transfers to/ (from) funds
SurplusI_(deficit)_foryear
Sub total
Total payments
Net receiptsI(payments)
1,116
(216) 351 2,210 224 2,568
(216) 351 2,210 224 2,568

Nature and purpose of funds I

General funds can be used in accordance with the charitable objectives at the discretion of the trustees. Youth Fund;- This fund represents the balance of funds raised for youth work

Benevolent Fund;- This balance represents the sums which have been set aside for the trustees to use to assist those they deem to be in need of assistance.

Organ Fund:- This balance represents the sums which have been set aside by the trustees in respect of the organ.

Well Being Project:- This balance represents the sums which have been set aside by the trustees in respect of the Well Being Project

Page 10

oscr

Office of the Scottish Charity Regulator

Independent examiner's report on the accounts
Charity name
Report to the
trustees/members of trustees/members of
St Leonard's Church of Scotland,Forres
Registered charity
number		 Registered charity
SC005094
Period start date
Period end date
On the accounts of the
charity for the period Day
~~I~~
Month~~I~~
Year
Day
Month~~I~~
Year
11
11 2022 to
31
1212022
Set out on pages Set out on pages
5TO 10
(remember to include the page
numbers of additional sheets)
The charity's trustees are responsible for the preparation of the accounts in
accordance with the terms of the Charities and Trustee Investment (Scotland) 2005
Respective RespectiveAct and the Charities Accounts (Scotland) Regulations 2006. The charity trustees
responsibilities ofconsider that the audit requirement of Regulation 10(1) (d) of the Accounts
trustees and examiner trustees and examinerRegulations 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.
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
Basis of independent Basis of independentwith those records. It also includes consideration of any unusual items or
examiner's statement examiner's statementdisclosures 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 accounts.
Independent examiner's Independent examiner'sIn the course of my examination, no matter has come to my attention other than that
statement statementdisclosed below.
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
•to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
my opinion, attention should be drawn in order to enable a proper
of the accounts to be reached.
2.
to whi
mesro
x
fF
Name:
Relevant professional
qualification(s) or body (if qualification(s) or body (if
any): any):

Address:

APPEND1X3

Disclosure section

Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the The first matter that has come to my attention is that, in the course of my examiner wishes to examination of the accounting records of the charity, it was noted that proper disclose accounts records and proceedures were not in place for a Lunch Club run by the charity. This has led to the accounts only showing some of the income and expenditure that relates to these funds within the correct column. The charity trustees are aware of the importance of maintaining full records of such transactions going forward and have put in place new proceedures The second matter that has come to my attention is that, in the course of my examination of the accounting records of the charity, it was noted that proper accounts records and proceedures were not in place for a special collection for Ukraine.This has led to the accounts only showing some of the income and expenditure that relates to these funds within the correct column. The charity trustees are aware of the importance of maintaining full records of such transactions going forward.

Give here brief details of