ELGIN HIGH CHURCH
RECEIPTS AND PAYMENTS
ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022
Congregation No: 352074
Charity No: SC005240
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Reference and Administrative Information
Charity Name: The Church of Scotland Elgin High Church
Charity Registration Number: SC005240
Congregation Reference No: 352074
Contact Address:
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Members of the Kirk Session
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Trustees’ Annual Report
Year ended 31 December 2022
The trustees present their Annual Report and Financial Statements of the Charity for the year ended 31 December 2022. The Financial Statements have been prepared in accordance with the accounting policies set out in Note 1 to the Accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014. Structure, Governance and Management
Governing Document
The church is administered in accordance with the terms of the Deed of Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session and the congregational Board 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 Pr sbytery. As of 1° November 2019, Elgin High Church is in vacancy. a... Moray Presbytery’s appointed Interim Moderator until 31 March 2022. a: ; appointed Interim Moderator from 01 April 2022 and has held this post throughout 2022. The congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board members are then appointed at the Stated Annual Meeting.
Organisational Structure
The Congregational Board met five times in 2022. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session met five times in 2022 and is responsible for the spiritual affairs of the church.
Objectives and Activities
With the remainder of the Global pandemic restrictions lifting throughout 2022, the church has continued with its aim of serving and building meaningful links within the parish of New Elgin: growing relationships with four Primary schools and two Senior schools; weekly services remained low at the start of 2022 steadily increasing in numbers since the Scottish Government lifted the ban on wearing face coverings in public places. Singing resumed and a very welcomed return of the choir. Curious Christians (Bible studies), Ask Seek Knock A.S.K. (formerly prayer breakfast) and a monthly coffee and chat in a local restaurant have been supported well and those attending these outreach groups have expressed their appreciation.
Achievements & Performances
The ministry team conducted 19 funerals throughout 2022; post-funeral visits continued to bereaved families; there was one baptism and one wedding. Although High Jinks re-opened in 2022 with a steady weekly number of attendees, The Boys’ Brigade was unable to recover
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from the pandemic and is currently in the process of closure. However, the Boys’ Brigade Funds are being transferred to a Restricted Fund within Elgin High Church with the view to re-stablishing the Brigade at a future date.
Elgin High Church's decorated railings of palm crosses, ribbons and poppies are an ongoing success, which was again capitalised throughout the 2022 church year, Easter, Pentecost, Act of Remembrance, and Christmas. The church railings give a clear message Elgin High Church is still in the heart of our community. The Ministry team, and Trustees continued with their mission outreach to the congregation and wider community with newsletters and recorded services being shared on social media platforms, Facebook and YouTube. The Ministry Team are also looking forward to the prospect of developing mission and new worshipping communities across the whole of Elgin, they met regularly discussing new initiatives and exploring different ways to appeal to the younger audience. The Ministry Team are committed to finding other sustainable opportunities and possibilities of worship.
The Parish Grouping held joint services throughout the year, Maundy Thursday, Good Friday, Remembrance and a commemorative service for the late Monarch, Her Majesty Queen Elizabeth II. St Giles opened an official Book of Condolence for the late Monarch which was available daily for one week from 8 am — 8 pm with volunteers from the Parish Grouping congregations. This presented a wonderful opportunity to talk about mission to many diverse visitors. The Parish Grouping was also able to hold a Christingle service for the first time since 2019 due to the pandemic. This was held in St Columba’s and was well attended. Unfortunately, the planned distribution of the Nativity story on the Plain Stones outside St Giles in December was cancelled due to the inclement weather. The story books were instead handed out at the Christingle Service.
Out of the Darkness Theatre Company (a professional theatre company who create and perform an inclusive programme of theatre and training as well as providing opportunities for people with learning disabilities to be involved in performing arts activities including technical, stage support and performance) continued their substantial hall let again in 2022 with various other hall lets resuming also.
Under the Moray Presbytery Plan, the Basis of Union was agreed by Moray Presbytery for St Giles & St Columba’s, Birnie & Pluscarden linked with Elgin High to form a Union. The Parish Grouping is currently awaiting the approval of the Moray Presbytery Plan by the General Trustees prior to approving the Union.
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The Church roll changed from 203 to 204.
Financial Review The principal source of income is from offerings, both at services and direct to our bank and the Gift Aid reclaimed on these. These amounts totalled £54,530 compared with £61,713 in 2021 i.e. a decrease of £7,183 or approx. 11.5%. This change is mainly due to a reduction in attendees and offerings received at services.
Trustee Remuneration and Expenses
During the year there was no remuneration paid and 3 trustees received reimbursement of expenses incurred totalling £237.
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Reserves Policy
The reserves/funds are considered adequate for the upkeep and running of the charity and buildings.
Unrestricted
The General Fund closed at £114,559 and the Fabric at a deficit of £2,946 due to unexpected roof repair costs.
Restricted
The purpose of the individual restricted funds is described in note 3.
Statement of Trustee's Responsibilities
The members of the Kirk Session / Congregational Board 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 / Congregational Board 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 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland 2007. 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.
Date
$.3.25
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Elgin High Church
$C005240
Report of the Independent Examiner
| report on the accounts of the charity for the year ended 31 December 2022 which are set out on pages 1 to 12.
Respective responsibilities of trustees 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. 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. 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 | do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, of the statement of accounts for the year ended 31 December 2022, no matter has come to my attention,
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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
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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.
Date 13-03-2023
Bankers: Virgin Money 151 High Street Elgin, 1V30 1DS
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| Elgin High Church | |||||
|---|---|---|---|---|---|
| Receipts and Payments | |||||
| Account | |||||
| Year ended 31 December | |||||
| 2022 | |||||
| Receipts and Payments | |||||
| Account | Unrestricted | Restricted | Endowment | Total | Total |
| Funds | Funds | Funds | |||
| Receipts | 2022 | 2022 | 2022 | 2022 | 2021 |
| Donations Note 3 |
56,003 | 0 | 0 | 56,003 | 61,858 |
| Charitable Activities | 0 | 1,893 | 0 | 1,893 | 1,927 |
| Refunds-Linkage | 377 | 0 | 0 | 377 | 460 |
| Growth Fund Income | 165 | 0 | 0 | 165 | 180 |
| Hall Lets | 6,184 | 0 | 0 | 6,184 | 2670 |
| Life andWork | 0 | 76 | 0 | 76 | 112 |
| DepositFund Income Total Receipts before internal |
556 | 0 | 0 | O | 105— |
| transfer | 63,285 | 1,969 | 0 | 65,254 | 67,312 |
| (Growth Fund Investment) Internal TransferVacancy Allowance |
0 0 |
0 6,882 |
0 0 |
0 6,882 |
1,005 9295 |
| Total Receipts | 63,285 8,851 0 72,136 77,612 ee OOO ENS NO OTL |
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| Payments Note 4 |
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| Trading Payments | 60,982 | 9,263 | O | 70,245 | 56,703 |
| Charitable Activities | e) | 1,445 | 0 | 1,445 | 1,349 |
| Governance Costs Payments before internal |
750 | 0 | 0 | 750 | 1,716 |
| transfer Internal Transfer Vacancy Allowance |
61,732 6,882 |
10,708 fe) |
0 0 |
72,440 6,882 |
59,768 9,295 |
| Total Payments | 68,614 10,708 0 79,332 69,063 ONL 9 UES |
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| Deficit/ExcessofReceiptsoverPayments | (5,329) | (1,857) | O | (7,186) | 7,544 |
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Elgin High Church
Statement of Balances
As at 31 December 2022
| Bank and Deposit | |||||||
|---|---|---|---|---|---|---|---|
| Balances | Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2022 | 2021 | |||
| Bank & Deposit balances | |||||||
| brought forward | 114,438 | 48 332 | 1,504 | 164,274 | 156,728 | ||
| Movement in year: | |||||||
| Excess/Deficit of receipts | |||||||
| over | |||||||
| payments for the year | (5,329) | (1,857) | 0 | (7,186) | 7,544 | ||
| Bank & Deposit balances | |||||||
| ee | |||||||
| carried forward | 109,109 | 46,475 | 1,504 | 157,088 | 164,272 | ||
| Note 5 | |||||||
| Investments at Market Value | |||||||
| (Sunday Club Capital) | 0 | 9,060 | 0 | 9,060 | 8,055 | ||
| Cost: £750 | |||||||
| Movement in the year | 0 | (960) | (960) | 1,005 | |||
| Total | ee | ) | 8,100 | - | 0 | 8,100 | |
| Total Funds | 109,109 | 54,575 | 1,504 | 165,188 | 173,332 | ||
| Represented by: | |||||||
| Current Account | 7,947 | 46,475 | 1,504 | 55,926 | 63,669 | ||
| DepositAccount | __101,162 | 0 | - | 0 | 101,162 | 100,606 | |
| TotalFunds | 109,109 | 46,475 | 1,504 | 157,088 | 164,275 |
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Py fr ~ The accounts were approved by the Trustees on alles teé& dod And signed on their behalf by:
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Elgin High Church Notes to the Accounts
- Unrestricted Funds General Fund: may be used by the Church for any of its ordinary purposes. Fabric Fund: The Trustees have set aside funds for the maintenance of the Church property. Restricted Funds represent income which may be expended only on those restricted objects provided in the terms of a trust or bequest, or donations or grants received or invited for a specific purpose. These funds can only be spent on the specific purpose for which they were given. Any balance remaining unspent must be carried forward as a balance on that fund for future expenditure on that specific purpose, or returned; it cannot be absorbed into general funds.
Purposes of Restricted Funds Sunday Club - Offerings: To be used to support good causes as chosen by the Sunday School. Youth Capital: To be used to provide income for appropriate purposes involving the youth of the church. Youth Income: To be used for appropriate purposes involving the youth of the church. Music/Praise: To be used for the new hymn books, aids to singing, organ maintenance. Disabled Facilities: This fund is for the costs associated with providing facilities for the disabled under the terms of current legislation Vacancy Allowance: Allocated while no minister in position. To be used for Locum costs. Presbytery Allowance: To be used to build our missional presence in the community.
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Trustee Remuneration and Related Party Transactions During the year there was no remuneration paid and 3 trustees received reimbursement of expenses incurred totalling £237
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Movement in Funds
| Unrestricted Funds | As | at | Receipts | Payments | As | at | |
|---|---|---|---|---|---|---|---|
| 01/01/2022 | 31/12/ | 2022 | |||||
| £ | £ | £ | £ | ||||
| General Fund | 110,942 | 63,285 | 59,668 | 114,559 | |||
| Fabric Fund | 6,000 | 0 | 8,946 | (2,946) | |||
| Endowment Income | 1,504 | 0 | 0 | 1,504 | |||
| 118,446 | 63,285 | 68,614 | 113,117 | ||||
| Restricted Funds | |||||||
| Sunday Club- Capital | Note 5 | 9,060 | 0 | 960 | 8,100 | ||
| Sunday Club- Offerings | 314 | 0 | 54 | 260 | |||
| Youth Capital | 5,000 | 0 | 0 | 5,000 | |||
| Youth Income | 788 | 0 | 0 | 788 | |||
| Music/Praise | 4,220 | 0 | 0 | 4,220 | |||
| Disabled Facilities | 13,980 | 0 | 284 | 13,696 | |||
| Charities | 15 | 1,893 | 1,445 | 463 | |||
| Life & Work | (7) | 76 | 144 | (75) | |||
| Vacancy Allowance | 5,734 | 6,882 | 4,837 | 7,779 | |||
| Presbytery Allowance | 15,784 | 0 | 3,944 | 11,840 | |||
| 54,888 | 8,851 | 11,668 | 52,071 | ||||
| TotalFunds | 173,334 | 72,136 | 80,282 | 165,188 |
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Elgin High Church Notes to the Accounts (continued)
4.Analysis of Donations
| 4.Analysis of Donations | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | |||
| Funds | Funds | Funds | Total | Total | |
| 2022 | 2022 | 2022 | 2022 | 2021 | |
| £ | £ | £ | £ | £ | |
| Direct Income Offerings |
25,395 18,862 |
fe) 0 |
6) 0 |
25,395 18,862 |
28,901 23,541 |
| Gift Aid recovered | 10,273 | e) | 0) | 10,273 | 9,271 |
| Donations forChurch Funerals |
1,273 200 |
0 0 |
¢) 0 |
1,273 200 |
25 120 |
| TotalDonations | 56,003 | 0 | 0 | 56,003 | 61,858 |
5.Analysis of Payments
| 5.Analysis of Payments | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | |||
| Funds | Funds | Funds | Total | Total | |
| 2022 | 2022 | 2022 | 2022 | 2021 | |
| £ | £ | £ | £ | £ | |
| Costs ofgenerating funds | |||||
| Offering Envelopes | 0 | 0 | 0 | 0 | 189 |
| Ministries and Mission | 30,720 | i) | 0 | 30,720 | 26,764 |
| Presbytery Dues | 641 | 0 | 0 | 641 | 982 |
| Staffing Costs | 7,359 | ¢) | e) | 7,359 | 7,004 |
| Assistants Expenses | 744 | ie) | 0 | 744 | 623 |
| Locum Costs | 0 | 4,837 | 0) | 4,837 | 5,025 |
| Ministry Travel Expenses | 745 | 0 | 0 | 745 | 661 |
| Pulpit Supply | 530 | 0 | 0 | 530 | 0 |
| Fabric, Repairs & Maintenance | 8,946 | 0) | O | 8,946 | 4,104 |
| Heat and Light | 3,455 | ) | ) | 3,455 | 3,447 |
| Insurance | 2,976 | O | 6) | 2,976 | 3,511 |
| Organ & Music | 3,048 | ¢) | ¢) | 3,048 | 2,439 |
| Advertising | 1,227 | 0 | 0 | 1,227 | 616 |
| Printing, Stationery & postage | 95 | 0 | 0 | 95 | 200 |
| Consumables | 311 | 0 | i) | 311 | 162 |
| Other Expenses | 185 | 0 | 0 | 185 | 560 |
| Disabled Fund | 0 | 284 | ) | 284 | 0 |
| Sunday Club | 0 | 54 | 0 | 54 | 206 |
| Presbytery Allowance | 0 | 3,944 | 0 | 3,944 | 0 |
| Life & Work |
0 | 144 | e) | 144 | 210 |
| Donations to charities | 0 | 1,445 | ¢) | 1,445 | 728 |
| National Giving Day | 0 | 0 | 0 | 0 | 621 |
| 60,982 | 10,708 | 0 | 71,690 | 57,863 | |
| Governance Costs | 750 | O | 750 | 1,716 | |
| Totals | 61,732 | 10,708 | 0 | 72,440 | 59,768 |
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Elgin High Church Notes to the Accounts (continued)
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6. Minister's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs 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 5years of service. For the year under review the minimum stipend was £28,700 and the maximum Stipend in the 5th and subsequent years of service £35,269
| 7. Collections forThird Parties | ||
|---|---|---|
| 2022 £ |
2021 f |
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| Christian Aid | 660 | 633 |
| Crossreach | 399 | 374 |
| Ukraine Appeal Moray Food Plus |
812 0 |
0 207 |
| Poppy Scotland Blythswood Shoe Box Appeal |
2 20 |
135 10 |
| EEE: | 1,893 | 1,359 |
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APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Deposit Fund | ||
| General Congregational Purposes | 101,162 | 100,606 |
| Growth Fund | ||
| UnitPriceasat31/12/2022:£5.40 | 8,100 | 9,060 |
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