Edenshead ParRsh Church of Scotland Trustees, Report and Congregational Accounts for the Year Ended 31 December 2023 Congregatlon No: 261590 Scotti5b Cbarity No: SC005402
Edenshead Parish Chureh of Scotljind Year ended 31 December 2023 Reference and Administrative Inforniation Charity Name: Edenshead Parish Church of Scotland Charity Registration Number.. SC005402 Congregation Reference No.. 26159) Trustc¢s Kirk StllTfin Membe Kirk Sessinn Mernber8 Prlneipal Office-bearen Interim Moderator: Session Clerk.. Church Treasurer: Independent F.xgminer Banker5 Bank of Scoiland The C.r05S Cupar, Fife KY154BP
Edenshexd PATlsh Chureh of Seotland Trust¢es' Annual Report Yr emded 31 D¢eember 2023 Structure, Governance and Management Governing Document Th¢ Church is adTninistcrcd in accordance with the ternis of the Unilary Constitution. Recrultment and Appolnlment of Truslees Members of ihe Kirk Session are the charity Inlees. The Kirk Session members th¢ elders of the Church and are chosen from thosc mcmbcrs of the Church who arc considercd to hav¢ th¢ appropriaie gifts and skills. The Interim Moderdtor, who is a member of the Kirk Session. is induct¢d by Prcsbytery. The Parish of Edcnshead is now part of ihe new Prcsbytcry of Fife {¢5t8blished February 2021). Organlsatlonal Strueture The Kirk Session is responsible for regular ovcrsighi of maitcrs such as Finance, Faith matiers, Propcrty and Community. Thc Kirk Scssion meels up to six ¢irn a year and 15 alway¥ chaired by a minister. Objectlves and Aetlvltles The Church of Scotland is Trinitarian in doctrine, refonned in tradilion and Presbyterian in polity. It exi5ls io glorify God and lo work for ihe ¥dvanccm¢nl of Christ's Kingdom throughoui Ihe world. As a national Church. it a¢knowldg¢s a dislinclive call and duty io bring the ordinances of religion ¢0 the people in evcry parigh of Scotland through 8 tcrritorial ministy. It co-opcralcs with othcr Churches in various ecumenicdl bodies in Scotland and kyond. 15 Interim Moder<ltor having come into post in November 2022. Weekly worship continuLS to c rccordcd and thc vidco is p051cd on th¢ wcbsiie and YouTube. TI)L NLw%lL'ller W¢lS di%lribuled quarterly and was also Posted on the website and Facebook page. Member5 who have shared their email contacts have been circulated with news updates and points of iniLfLSt. rL employcd part-lime as Locums with responsibility for PltOral Care. The N'uluiil¥LI pasI(Irdl i"Ibiling team continues lo engage with people either in pcrson or by telephone. Elders have worked well togeiher and along with congregation m¢mbers. have been fully committed to slrengTihLnin , Ihl work of the LhurLh. In May, rganist, left Auchtermuchiy to move south. ho had playcd previousl). l()r i)Idii)' N'¢ars, was once again in a p05jtion lo be able io rL%iiniL his prLI'ious role. We are indccd fortunale that Alan was able to fill thc gap left by Margot. Clu%ter Misslon Develi) mcnt Worker has continued to provide weekly online won4hip for members. Inet in ihc church Iiall on b F.ridays in Janiiarv Fcbnjary with P5 and P6 pupils from AuchteTmuchty Primary Schiyol. She was &ssis¢ed bN' Iso came along to take part in the school Christmas service in the church. Her salary is funded for five years by Church of Scotland and expenses paid by Eden Tay Cluster.
Edenshead Parish Chur¢h of Scotland Trustees, Annual Report Year ended 31 December 21 Edcn Tay Cluster Coordinating group meetings have continued with a focus on improving the IiT]ks and opwjrtunities to meet and Share el'ents across the congregFations of Edenshead. Lindores. Howe and Falkland and Frcuchi¢. Thcre have been several joint services and a quiz night as well as ouidoor wurship in Falkland Estate. In January, Eden Tay Planning Group, a new and se under the guidance of cluster facilitaior. roup, was foTmed and has met r¢gularly Th¢ Basis of Union and Basis of Team Ministy were the main PICCLS of work and ai 31 Decembcr i¥'Lfi illinii%i Lomplete. Complcted Bases will go to 121 for scruliny and approval. During the year leaving the cluster wilh no ministepi in posi. moved from Howe w Jslay To help explain the requiremcnts of Ihc Prcsbytcry Mission Plan, in boih churches locally, there were inforniaiion days and opportunities io discuss the future shape of the cluster group. In August a social gathering of all cluster clders was held in Edcnshead church hall. This was a first, Social get-tog¢thcr where bacon rolls were enjoyed by all. and il w&s hoped thal such cvents would become a regular part of ihe new unitcd grouping. arate Guild January is nam after the god Janus who had two faces; one looked back io the past and the other foNard lo Ihe future. This year we began by looking backl Each memb¢r was asked to bring along something which had a special memory aiiached which they were willing to share. We had a lovely mixture of sad. happy and downright nny. A good siart lo the year. Fcbruary Saw us welcome gu¢sts from other Guilds and congregations in our Clusler for a musical exlravaganLa! Wc san lots nf Sci)Ilish Iradilional songs all of whi¢h htii L IuiiLS used in the c.hurch Hymnary. accumpanicd with hi5 usual skill and In March we picked up on ihc Guild .showcd some beautifvl slides. onL Ioi" LiiLI) wiib. Lme (Il- Il'ce Seeds, Big Trees by lookin¥ at sccds and other parts of planis that are used as Sptces in the Bible and in our mod¢rn kilchcns as WLII a% for hcaling. The Guild year was rounded off with a very interesling talk from our Fair Trad¢rfrdidLraft CXPLrtI On to the sccond half of Ihe ycar and thc Guild moved into Ihe third and final lopic in the Cuent theme, 'New Wine , New Wineskins.. The theme was chosen to encourage Guilds and congregation 10 remember what Jesus said aboul nol trying lo cling lo old ways but to bc willing lo use nLV idea% lo keep our faith safe and secure as the world around us changes. Ociober's thlk was on the win¢s of Burgundy. In NovembL'r who was involved in ministry in Isrdel and Palestine. shared with us hcr experiences and knowledbye ot the problcms faced by Chrisiians and others in thosc troubled areas. December was a "crafty" tneeting where members shared examples of the crafts they enjoy doing. and the year finished with our Christmas Dinner. Money raised through the generosity of member5 and those who supported our Coffee Morning has allowcd us to once more donate £200 to Guild projects. We also support¢d thc Green Canopy for Malawi project; part of the late Queen's Jubilee project. and a donation will be made lo Church funds. Our numbers may be small, but the fellowship and friendship 15 anything but &s we aim to serve God's Kingdom An all we do. Property Hall use has recovered somewhat in 2023 with severdl regular users every day of the week. The annual Flower Show and the Theatre Group's Christmas Pantomime are regular bookin8s now. There are
Eden8h¢2d Pari8b Church of Scotland Truslees, Annual Report Ytar ended 31 Decemljer 2023 always Coffee Mornings and Children's parties as well as concerts and the annual Tullis Russell Band Christmas concert. The Session House Iw also ixen hired for several groups for small meelings. The church w&s open throughout August to host the Muchty Heritage exhibition. This pllIar event was attended by over 400 people and refreshments were served. The Chuwh flooring w&s replaced with carpet and is now a warni and welcoming space. The caW in the $S1ort house w&8 also replaced and the room was painted. In the early summer, all the boxes of peer and silver were laken oui of the bank safe Srage and the contents catslogued. They were then repacked and sloredlreturned to the bank. The sal¢ of Strdthmiglo church &s required in the PMP. was discusrf voted on by the congregation on 28 May, and the matter sent to 121 for approval and processing. At December 31 li was in the hands of the law oftyice at 121 and almost ready to go on the market. Achievements fdnd Perfomanee Edenshead Parish Church h&$ a Kirk Se100 comprising 21 elders. Church membership ai 31 December 2023 w&8 249. There were 8 deaths. and 2 leaving otherwise. Durin8 the year Communion was celebrated 4 times and on Christm&s Eve there was Café Church at both the morning worship and the walchnight service. These were very well attended and enjoyable events. We are very fortunate lo have an excellent Worship leam whos¢ members plan ahead and lead worship each week. The manse was vacant in February so an open day w&8 held &$ the congregation had been unable due to Covid. see ihe refurbishment work carried out. In April new tenants were found and moved in. Fln*nclrdl Revlew Totsl receipts from Donations during ihe year have dropped by 40/0 since 2022. Hall rental has continued to improve but is still low compared with pre Covid. Maintaining a good balance between receipts and payments has only been possible by king able to pay for Fabric costs (repairs and maintenance, utility bills and building insurance) u5in8 money held in our name by the General Trustees resulting from rent received for the Manse.
Eden5head Parish Church of Scotland Tru5tees' Annual Report Y¢•r ¢nd¢d 31 D¢¢ember 21123 Statement of Trustees, Responsibilities The members of the Kirk Session mSt prepare financial statements which give suffici¢nt detail io enable an appreciation of the iransaclions of the Church during ihe financial year. The members of the Kirk Sesgion xre responsible for keeping proper accounting records which. on request. must reflect the financial position of th¢ chUh at that tim¢. This must b¢ don¢ lo ensurc that the financial stalcmcnts comply with the Charities and Truslee Inve8lmcnl (Scotlandl Act 2005. the Charitie8 AccounL (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by (he G¢n¢ral Assembly of the Church of Scoiland. They ar¢ also rtsponsibl¢ for safeguarding the ass¢ts of the Church and must tske reasonable steps for the prevention andlor detection of fraud and other IeBU1alIe$. Approved by the Truslces and signed on their behalf, Date'.- !c11(tsF4.. 2024
Edenshead Parish Church of Scotland Tru51e¢5' Annual Report Ye•r ended 31 December 2023 Independent Examiner's Report to the Trustees of Edenshead Parish Church of Scotland I report on the accounts of the charily for the year ended 31 Deccmber 2023 which is set out on pages S to 13. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the prepardiion of the accounts in accordance with the icrnis of ihe Charities and Truslec Investmenl (Scoiland) Act 25 and Ihe Charities Accounts (Scoiland) Regulations 2006. The charity trustees consid¢r ihai the audit requ1ment of Regulation 10(1) (d) of thc Accounts Regulalion5 does not apply. It is my rcsponsibilil> lo cxamine the accounts as required undcr section 44(1) {c} of the Act and to stste whether particular matlcrs have come lo my atiention. Basis of independent ei4miner's stalement My examination is carried out in accordanc¢ with Regyulation I l of ihe Charities Accounts (Scotland) Regulations 2006. An examinalion includes a review of the accounting records kept by thc charity d a comparison of the accounts presented with the records. 11 also includes consideration of any unusual itcms or disclosures in the accounts, and seeks explanatlODS from the trustees concerning any such matters. The proccdures undertaken do nol provide all the evidence thal would be rcquir¢d in an audit, and cons¢quenily I do nol exprL'ss an Audit opinion on th¢ view given by th¢ accounts. Independent exarniner's gtAtemen¢ In the course of my examination no matlcr has come lo My attenlion which giv¢s me rcasonable causc to believe that in any matLrial respecl the requirements: To kecp a¢countingF r¢cord5 in accordance with Sc¢lion 44 (1)(a) of thc 2005 Aci and Regulation 4 of the 2006 Accounts Rcgulations, and To prepare accounts which accord with the accounting records and comply with the Regulalion 9 of the 2006 Accounts Regulations have not been met, or 2. to which. in my opinion. a(Icntion shuuld bc drawn in order to cnable a proper understanding ofihe accounts to be reached.
Edenshead Parish Church ofscotland Recei ts and Pa ment5 Account Year ended 31 December 2023 Umrtliritied Réstrided Funds Funds TotAI Tot21 2023 2023 2023 2023 2•22 Not¢ Donations L¢goCi¢5 Aciiviiies forGeneraiin8 Funds Bank & Deposit inieresr Investment income 32,027 32.027 33,312 1.721 324 1,721 324 2,511 324 34.072 34.072 36.147 Rental of premises Ssl¢ of assets Sale ofinv¢sttn¢nL8 Other Receipts Rectipis from Ge¢)eral Ttustres 5.317 145 5.317 145 2,271 6.023 20,022 6.023 20.022 3,300 9.660 Total Reeel ts 65,579 65,579 51,378 Pa ments Costs of %enerntln% funds Charltgble ¢tlvltles Governance costs 4&7 64.289 64.2fl 59,504 Tot41 P• men1$ 64.2119 64.289 59,504 EAIublDtflrlt vl Rtt4lpts Ovet PywJti f•t th ,290 1.290 -8,126 Trnsfets Lo¢1 F*brlc Account 6,023 -6.023 7.313 -6,023 .1,290 -8,126
Edensbe8d Parlsh Church of Scotland Staten)ent of Balanees l December 2023 Funth Totsl Totsl 2022 2023 2•23 2023 2023 Nolt Bank & deN)9lt balllnc¢5 brought forWd 3,793 6,023 8,433 18.249 29,675 Movement In year. NET Re¢¢ipis & P)yns for the 1.290 -6.023 4,733 -11,426 Bank & dep)sit balAnc¢s 5,083 8.433 13,516 18.249 Investme Threadneedle 103,041 95,173 4.701 99,874 Lloyd$ 107,713 Gift Aid Rxeivable 5.000 4,000 Illtle Cost of repakr not yd billed
Edenshead Parish Church of Scotland Statement of Balances Notes to tb ounts l. Trustee Re]llUDer*tioD and Related Party Tran105 During thc year four tru5tee5 received reimbursemcni of expillsL'S Iiicurrid tOlI1n8 £7.074.011 1£5.677.¢M) l.ncum ('nsi8 & £1.3W.IK) Pulpit Supplvl £1,719.49 ol¢e, E4tsiPlI)¢iit & Sundry Cost%. 550.00 Pulpii Supplies. )6.74 for Office Costs. No other irusiee or a person related to a trusiee had any person Interest in any ¢ontrath or 4actIon entered into by the charÉty during the year. 2. Movements in Funds AtlJ 20LI At 31 Dtt 2023 Recelpts Transfers Unresirfcied fuodi fienerdl Ftsnd ,986 1,466 341 3,793 fyS.346 63.553 736 2.779 1,903 341 5.083 Guild Accounls Sundxy S¢hLwJI 65,57q 64.289 Resirkted lund$ Fabric Fund 6.023 6,023 6.023 6,023 Endowment fundj Arn()tVLandale Bequest5 Edenshead Parish Church Endownment Tod Troup Rankin M¢morial Tnjst 2,009 5.902 199 5.902 199 323 8.433 8,433 18.249 65.579 70.312 13.516 ated Fund$ Guild Accounts.. These funds are administered solely by members of the Church Guil¢l Mcssy Church Fund.. This is a fund to provid¢ for use by the Mcs5y Church Tcam. OKS of Restrict Fund. Fabrie Fund5 (Local & Investtyrs Tn11. These funds &5SiSt wrth th¢ cost of major building refurbishment costs. of Endow unds AmotLILandale Bequests.. Inter¢st from funds are used the bcnefit of th¢ poor of the Parish Edenshead Parish Church End0MrenI.' Capital & Revenue are used for the bcnefit of the wr of the Parish Tod and Troup Trust.. Interest from funits are u5cd for thc bencfit of the poor of thc Parish Rankin M¢morial T1.. Fund5 for the upkeep of the Rankin Memorial io-
Futhds 2023 FuDds Tot} 2023 Tot•1 2022 202J 3. Analysis of Doll%tions WFO Scheme 21.000 5,133 1,744 4,150 32.027 21,000 5.133 1,744 4.150 32,027 16,148 6,290 7.944 2.930 33,312 T&x Recovered on Gifi Aid I101 Ordinary Offerings lo Platcl O¢h¢r Off¢ring$. lkntWMS ¢t¢ 4. AnAIy515 of Pyments Costs of gen¢rAllng funds Invesim¢ni Man&g¢rs' fe¢% ChArliable Actlvitles Minixlri¢s & Misxion lIallon 19.452 1,980 252 5.677 6.040 1.331 18.358 3.737 4.664 2,062 19.452 1.980 252 5,677 6,040 1,331 18,358 3.737 4,664 .1)62 18,551 2.074 330 7.560 4,628 972 11.661 6,096 4,481 1,484 20 1.647 Pr¢sbytery dues Inlerim M(NJcrator & IAxum's cxrxnses LA)cum c0513 Pulpit Supply Other Slfing cos Fabric repair5 & mainicnancc Ile8t and lighi In>utsn¢¢ Chur¢h office expenses Printing, $iation¢ry and rA)$4¢ Other expen (Projeci Costs) 736 64,289 736 64,289 GoverDnee costs Indertht examiner's fees O¢her p4ymeDts Purchase ofa55¢ts Purchase of inv¢$tsnenis
- Mlnlsters Stipend All Church of Scotland congrcgations contribute th the National Stip¢nd Fund which bcars the ¢osts of all ministerfs stipends employevs contributions for natsonal insurance. pensions and housing and loan fund. Minister's Stipends paid in a¢¢ordance with th¢ nalional stipend scale. which is relaied to year5 of seTvi¢e. For the year und¢r review th¢ MRnimum Stipcnd was £30,135 and the Maximutn Stipend ( in the 5th and subsequent years scrvicc) £37,032.
- Locatlon of Funds Battk Account Bank of S¢otland Bank of Swtland Bank of Scotland Bank of Scotland Bank of Scotland Bank of Scotland Bank of Scotland Cash Bank of Scoiland Bank ofscotland Bank Scotland Total Aeeniith¢ Fund lienerdl Accoun¢ Messy Church Amorbtandale Bequest Fabric Fund Clift Aid Aecounl Ringfencal bunds (iuild Guild Cash Rankin Memorial Tod and Troup Trusi L"denshcad (EndownKni) It 31 Dec 21123 2,779 341 2.009 1,862 323 5.902 13.516
- Collectlons for Thlrd Plrtles 2022 Christian Aid 244 244 12-
APPEI¥DIX I FUNDS HELD OIY BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND CENEIL4L TRUSTEES 2023 2022 CAPITAL A COUNT Edenshead BWD Consul Fabric Fund 56- Cap as ai Isi January £109,667 £1 Q9.667 £109.667 £109,667 £8,127 Edenshcad B/FWD Consul Fabric Fund 55- Cap as ai Isl January Consul Fab Fund os at 3 Isi December £8.363 £118.031 £117,794 261590- t)cposit Fabric Fund 662615907- Deposit Fund 662615905 - Deposii Fund 662615906- D¢po$it Fund 552615902- Consolidated Fabric Fund £62.689 £60,480 £22.491 £19.657 £37.364 £29,192 £55,764 £50,857 £12,466 85 Temporary Fund Istratlllniglo Church Prop¢Tty Sale C05ts1 Markei Value of Balances ai 31 Lkcember co -£1,947 £0 £176,362 £172.652 Credit Balance at l January Edenshead £29,725 £23,113 £29,725 £23,113 Rec¢ipts Intere £824 £162 Manse r¢nt £13.686 £4.142 £14,327 £2,991 Dep05lt & Growth Ftsnd Payments Transfer to Cjen Acct Propety Ci)sts & Prof Fees Safe Rental Deposit l Administration Cos Credit Balance at 31 December £20,022 £9,660 £819 £1,208 £27,535 129,725 13-
Edenshead Parish Cburch of ScotlaDd General Fund Bud et ror COS OD 2024 Actual 2023 Reeelpts WFO Scheme Tax Recovered on Gift Aid Dortaiions Ordinary OIYerin85 lon Platel (hcr Off¢rin8s. Donations eic 21,000 5.000 1,700 2,900 21.000 5.133 ,744 2.917 30,600 30,794 txgacies A¢ti¥iiies for generdtin8 futKIs Bank & Ikw)51t Intrr¢si 2,500 250 1,721 324 2.750 2.045 Rental of premises Sale ofass¢is Other Re¢etNs Ichrislian Aid) Genera] Trusiees & 1Cal Fabric 5,500 5.317 145 244 26.045 28,000 33.500 31,751 Total Receipts P4ymeDts Costs of gen¢rnting funds 66850 64,590 Charitable activities Ministries & Mission allocion 20.824 1,525 250 7.644 6.000 2.709 15.000 5.000 5,000 2.000 19.452 1,980 252 5,677 6,040 1.331 18.358 3.737 4,664 2,062 Pr¢sbJtery dues Travel Expen3¢5 Locuffl costs Pulpit Supply Other 51affin8 COSIS Fabrie rcpair5 & rnairtten¢c Heat al li8ht Insurance Chur¢h olTi¢e expenses PriAiin8, stsiionery and pos8¢ Othcr Payments IChris¢ian Aid) 244 65.952 63,797 TotAI Payments 65,952 63,797 F.xcessllkficit of re¢tipts over paymeDts 898 793 14-