The Church of Scotland Girdle Toll Church of Scotland, Inline Receipts and Payments Accounts 2022 Congregation Number 110640 Charity Number SC005491
Reference and Administration Information arity Name Girdle Toll Church of Scotland CharSty Registration number SC(K)$491 Congregation Reference 110640 Contact detalls psÉjnn-.- Inde onder,L fxdrniner Banker5 Bank of Scotland 167 High Street Irvine KA12 8Ar
Trustees, Annual Report Girdle Toll Churth scty)54 Year ended 31 December 2022 Structure, Governance and Management The Churth is administered in accordante with the teffl of the Deed of Constitirtion. Members of fhe Kirk Sesslon and the Congr4atK*nal Board aro the chartty trustees. The Kirk S&4ion members aro the elder5 of the churth and a chosen from thos¢ members of the hurch who are considered to havÈ the appropriate ftS and skill& The mInier, whu is member of the Kirk Se55ion. is elec[ by the congregation and inducto(I by Presbytery. The Congregaiional Board IS aPPOinied from within the con8re8atic>n and members of the conkYe8ation are invited to nominate indrviduals who are believed to have the ski115 and commitment to rontribute to the management affairs ol the Church. Board Meml)ers are then appointed at the SLltÈd Annual Meetin8 and serve for a period of thfee years thLY which they must seek TeleCtIOn at the nèxt Stated Annual Meetin& The Con8re8ational Board is thaired by the mintster and meets 10 timfs irt a year. Certain respon5tbilities afe delegated to the Finance Committee and the Propprty Committce as appropriate. The Kirk session, which meets 10 times a yÈar. is responsible for SP•rilual affairs within the church. Objectives and Ad5vities The Church ot Scoiland is Trinitarian in doctrinè. Reformed in trartbon and Presbyterian in polity. It exists to gjorify God and to work for the advancement of Christ's finadom thrghOut the world. As a national Churth, it acknowlvdse5 0 distinctive call and dvty to brine the ordinanc&% of reli8ion to the people in every parish of Scodand throu8h a territorial ministry. It c[perate5 wlth other thurches in various ecumenical bodies in Scotland and beyd. Weekly local 5eThices ale held as are annual joint service5 with kKal chwchcs. Chur¢h sponsored adult and yovth groups. plus a number of natal and communrty 8roups Incct through[ the we¢k. wFihin our buddJn%&
Tnistees. Annual Report (cont) Girdle Toll Churth SCLWI Year ended 31 December 2022 trift8 2022 artivity moved doser to what WE would consider as normal within the church. Church groups such as our Guild, Girls Brigade. Boys Brigade. Me55y Church and Visitor groups suth as Brownies, Baby Stfw. the Women's Rural all returnèd and became acrive agasn. Now 8roup5 have been formed, which indude the Goklen Girls Èxercise sroup. Cafe Church and a walking group, Our toodbank re opened and plans are in plate io offer a warm Space facility as a community asset, providin£ somewhere for people with difficulty fvndinE the heatin8 of iheir home to spend some time. naniial Rovlow Printipal regular Sources of income rÈmain donations from mombers, Church or£anisations and from visitors on a Sunday. We have benefitted from being allowed to draw d¢)wn funds held on our behalf by the Churth of Scotland Consolrdated Fabric fund. lor tsse not only for fabric itcms but alw to rectsim up to 3 vears ÈrterEY xnd Èn5urance costs. This has allowod U5 in pan to reduce Our Mission ènd Mintstry debt 10 the Church of Scotland. An application to OSCR to than8e the desi@iation of invested fund5 from restricted to general church USÈ. was suceessful. Unfortunately the value of our invested funds dropped SiEnificantly durinB the curront finanoal crF555 . We therefore delayed cashinE in these funds which we had intended 10 use to clear off our remaining debt balance to the Qburth for Mission and Ministry custs. General otstgoin8s have rernained largoly unchan8ed during the year, with the exception ol the transfer of fund5 to the church General Tru5tee5 to rLiduce our MissK and Ministries debt. Open plate 8ivinE and the intome from hall use donat40n5 has increased as has the ¥?1 of offerings paid by St3ndin8 Orders. It is the Truslees" policy to hold accessible reser¥e5 of approximately stx months nornHI expenditure. At thc year end the Church held unrestridÈd cafth furKls of £8.895. Fund5 held in tho Church General Trustees Consolidaied Fabrtc Accoun¢ gcnerated by our manse let income, %its at f4186 and the Churth Investment Trust holds £23874. Statemént of Tnstee's ResponsWlltlÈs The members of the Kirk Se%%ion/Congregational Board must prepare financial statements which give sufficient detsil to enable an appreciaiion of the transartions of the Church durin8 the financial year. The membef5 of the firk SessionlConRfÈ8ational Board are responsiblc for keepin8 proper arLounts rccords which. on request. must rellect the fvnancial position of the church at the time. This fftU be done to ensure that the fmanoal statements ctsmpfy with the Charities and TrusiÈe Investment {Scotlandl Act 2(?5. the Charities Accounts15cottsnd) Re8ulaD"ons 21X)6 and the Resulations AJient Congregatronal Finance approved by the fjeneral Asscmbly of the Church of Scotland in 2iJ)7. They are also respo¥tSible for safesuardin8 the asse of the thurth and mux tskc reasonable steps for the preventN)n and/of dÈtectiM of fraud and other irregularitie>
Trustees. Annual Report (cont.) fjirdle Toll Church XC•)5491 Year ended 31 December 2022 Approved by the Trustees and signed on their behalf Oate Independent Exarniners Ret to Trustees of Girdle Toll Churth Please see attached OSOI repcyt marked Appendix 3 ot the end of this documÈnL
Girdle Toll Churth Receipts and Payments Year Ended 31 December 2022 Total Total 2022 2 fund5 funds Donation5 Le8acie5 AtLtvTties lor 8enerdtiw¥ BaThk and depoyr Inte$t 7.4,861 ?46] 20A70 810 810 25.671 25.671 21256 Renrnl ot premises Sate of assets Sale ot inve5rments Granls IFner8y 5wvey} OLhpr receipts 2x115 L328 3x1 3al l.(VJ6 2.049 ?4.143 53255 24,6 ?4.143 53355 Refund from C of 5 G[al Trustees of F1/In9JrOnctIfa1X COSts coverin8 3 years Cost of 8eneratir£ ndS chantsble atiiwitiÈS Govtrrhortcè costs 50A59 50*59 25.943 50.948 26.031 the year before transfer5 I58> Trar6fers for the year 1307 {1398
Girdle Toll Church Statement of Balances Year Ended 31 December 2022 Totsl 15 funds 202Z nk& Bank & D•.p05it tyatsrKes blt IxLL"&5 01 r1P1S & paY*ts 1307 2.307 <1.398) Bank & Depot balances rll Growth tund lThu)me fuThl 7y9 16,325 16325 19,2J1 23A74 23.874 27.738 Manse Let for fabrK Fu1 Total CutrEnt Assets 4.186 4.186 36.955 19.713 54,039 Ou769 Anbtipated cla•m for Gift Aid to be made iii year 2023 3,400 Currprt As¥ets at oi/oinJ £36J55 iLibtrlities Mir)iSlrlEs & mi)n5 llability at 31112n2 a5 per GerL Truslees Statemeni The ale a(c¢)unts We approved by thp 1rk Sesyon and Board v 13 Apn12023 k)r and on behaff Of ri ses$Tr and Congrp.pTional Wrd.
Girdle Toll Chwth Statement of Balan Notes to the Accounts 2022 No ttee rt>Ltr.D4pd an¥ rpmuner3tyon or reNT&Jr5e.mpnt of expenses duri th# year 2022 other than thal of our r.1eèrr, )ertb.-.r i,1 t'..IL knrk Sp55ion. She received £3068 for services during the ¥é&i. dlili who was paid £108 travel expense No irustee or a persijn ', a inLerest in any coniract or tran5actM)n entered into charity durin8 the 0T. Atljan At 311)ec 2022 Unrestiyttsd Funds Deposil ALlnts 53255 150J481 8.895 Imostsrents Growth fu 18951 7549 Invthents IKome FWKI 64*•1?A7 16325 Restr Funds {ISS27) 4.186 Total Fund5 s49 53255 (50.948) 119391) 6.955 sesotu Thg.se funds a avalble to support thp of the dmwch Pur Funds hèld by the Chufch General TrLee5 iln o beFwlf are alab for FabriK InsiJrèrKe and WA
Girdle Toll Churth Notes to Receipts and Payments Year Ended 31 December 2022 Totsl Totsl 2021 nts fvnds funds Open Plate WFO P.nYe.peS Standirie ordtrs Tox fLYuvered on Gift AY 3.181 5,199 10.572 2.879 3.030 24,861 2,DIKI losn 2A79 9.465 3.4YD 540 I461 20.470 Ana Qttering envelopes Ministries & Missk)n PayrT 23,61yJ 75É)0 2.529 2,303 790 Presbyiery dues Ministeffs expenses Pulpit supp Window deaner Other stIffi [0515 Fabrit rL'paif5 & rnaintwtYP. Fabric Refurbd Heat and [h( Insurance ccu Life & Wofk Cle3nsin 520 230 2SO 6.317 6.612 17.029) 4,44U 1.913 6.233 9.626 3.330 2,027 412 180 240 475 ?52 240 StrviLir 475 454 330 Christian Aid i Amry 50.859 0 5059 25.943 IndeI)dent examincF'S (ee5 Total Payments IOFfering Env 4 SO.9a8 26.rJ31
Girdle Toll thurth Notes to Receipts and Payments Year Ended 31 December 2022 Mirysterfs sIld All Churr.h of Scotland cOnere8atnS contrknule lo ihL. Ndiional Stipend Furyl which ar$ the costs of all ministerfs Stipends and tmployefs conir7bution5 lor Trational Insuran. pens)n and housing and loan fvnd. MinÈStefs sts'ptnd5 arp paid in accordance with the national stipeThJ 7. whith 6 tLtaipd to years Christlan Safvation Ami¥ 495 559 330 825 559 Funds held on behalf of the Congregation by the thurth of Scodand General Trustees (noted elsewhere) Revenue AccnE {CqxoqAidated FalwK FWKI) Balafice at 31¥1 Oecemtr 19.713 Totals 47ASI io
APPENDIX 3 OSCR Independent examiner's report on the accounts R•port to th• CP4i¢y nr Irust••slm•mbw5 of Ci i rfr)Li' 2ci eK 5 CTL34fv ) R¢9iSter¢d tharity 3C C¢S¥fi I number On the a¢¢oufits of th¢ , PefYJJ stsn da ¢harity for th¢ pf4 I PeJkKI vrKI d Aknrh Year Respeclive The tTUslP are re8rK)n8ihle for preation of the ou1 sn accudanc¢ responsibilthes al the terms of Ihe Ctrwities and Trustee InvestrrM IScotLgndl 2IWJ aTrJ the Chartrs Accwnts {otsr>dl Regularjons 2(6 las amended) The charty uStee$ consider th&t the wjdrt requwEnl of Regulatrfi 10t1 l <dl of the Aecounls Regusations ¢kns not atpty 11 my resF4)nsitslty to cxamino thc accounts as roquircé undor sctriori 44111 Icl of the 8rKJ lo slate **wher partr)Jkw malt¢rn come to my atienlion. 8Jsis of independent My examiftabon is camod tsut in acCanCe RwJUlal 1101 20C6 A(XDunls ¢xarnin¢r's ststwnenl Regulsknns. An examinaion fflclJJles a Taview ot the atill[9 FrdE kept by thg a¥ty and a ctrnp8riw ol 8rrAwnts [trented with th<)se records It also incliides C))n51deralion of ariy ijnijNi rtems or dwlco4ures in the anLf 3eek5 exP1arls frustees mnCernir any such tter5 The PredureS undertaken
not Fn)Mde all evthnce be reqbiired in an audlt d. c(ywuenty. l Oo rKJt ewress an swjit on the qiwi by Ihe wrounts. Independ•nt Mwnin•rfs In the Cour ol ry gxaminp?n. no m3tter ha5 ia my attgntknn Iglher Ihart Ih¥i 1. gNtsS (oax¥iablc cavso ty bcknc Ihat m any rnarcrk4 resw th¢ re0ulTevts. to keep a(rxxJntifW reg)rds in sedKm 4411) {al gl 2005 kl and RegUL?i 4 of the 20C6 Acc(MJnts Regulat¥)ns. aTrJ to prop ount$ Ythich xcord Iwth the CoL9 refrdS and np wilh Rula1th 9 of the 2006 Ac£wnts Re94JktK)ns I k) my opinion. attCntn shoukl te drawn in ord(¥ to enabk a Kryer Sned: Da: R•l•vgnt wof•ssicft¥l qualificationlsl or bDdy (rf ¥nyl:
APPENDIX 3 Disclosu section Only examiner nelyts w tthght mawial problems. Give here brKf detsils of any it•m& that the •xamift•r wish•s to
THE CHURCH nF SCOTLAND Chccklisl for Esaminatiwi otc0liOll¥1 .4ttounts RECEIPTS & PAYMENTS Collwtion: l($ the tolal income less th2n £250,000? If 4No' ¢ben Rtt¢ipts and P•!ryBenls bt prepred th¢ ann15xI Pr¢%hvt4JV tuifd thc Rlin% f(r COUXfLgthficd ]TriDance of th¢ ( skmbl). attd Ihe r¢4pmLmts Ot"thc ClwiLioi AcLiAiuL< (S¢sxland> R¢gUIaLi¢) IM)6 bi sbowiog drtails of: 14 Ri.StCrcd rLum¢ i)fth¥ i08T¢821 l-.rnJYaIi0ll"5 slI11th cknii! ISC (also to k %tW}Trn LOI'U Ot acc4MmLs1 . nvl th¥. raxJ XL4b-. Nam¢ of a.One whv I iKxD a Ch1(W tnLth al Y titi fr(m tk.dart f cov¢1 lry th¢ a¥iwuurs up w ihe dwe th¢ wcrc Parti¢vlw ntthe LOJLsulllli(In orgvvcrning "Cl of ik A dT1p1m nfhow clwtii) tnThrLk arc TTy1] a1 al11¢d ThL' of Ihe £hariTr" '1Th¢ ()rgaiki¥i¢)I se¥ur oftr ¢iMgre8lllMm th¢ p¢[1] ID. A of wkn. the IkTr¢ &kycd to dctrtmiT ILTrcI of r¢5¢TV¢S to be Ik"Id by the CODATCE21i(m. TnLludio": - Ihr ILw.l i>f ftycrveq held - why thcv are held - lh¢ am04uU purfrtjsc nf In!" dlLY¥al£d furf thL' lTri ¢ty timkng i>[ y Lwtiditurc thal hkn sd as1&. f17r th¥" fim Siwd da by a on tsjthifof all thr u5.S
ts ud P¥vmenL¥ A Reteipts J)onatH)th% lin¥1lin$ Clift Aid r¥LI)¥cru]) ( rrdnts Rcccipts tithdratsitig &xiYilKS (JTOSS rtt¢ipts Irom tyJio8 luolikcty for a Lhufch XeLeipL% fT(¥ll inl'eluKDLs o&r Ihan land & hui!din.¥ Rent from land and trt7ildings RLx"¢iPL4 fn)m li¢offal InL4L¢v IZ. (".IKniiarthe figure4 fiK )'ear Pavmcnl EJ (irn%S uadiag payttKnts manascment a)sL r¢latitig dirr¢ty k) dwitybk" xtiYili¢& dc¢ailin8 matcrial 1m5 ' (irJnL% and KlTl¥ ttL4Lin8 direcdw kn I11b. &tii'itiL 4•rrix¥-d PurLh& iifinv Splli of pa)Jwnts tL"1w(L dirfcrthl iir ru¥ io. LLtyiiparnii%'c fie.urvb ftv
.Ststemtn f Balxoff5 aDd ljaak tolan(c8 at r1mI (includiftg am()unis heki with Inb'csknrs I rw I 11 ktmd> I1¢TKIll10 Thith balan¢¢s * k8innin8 of p¢rd {irKlwlin&¥ K.Id w Ith lth'L3tor%. TnLrf aud IncLH)K Futyjs) gnIfi¥"al s55¥ a( (if aN'ailahl¢) CIA 1Tr411 . al vd1hg£l( wthcrc Va110 is kss than LOSII C'Kf Aw? Sigocd Jd d¥d by a trUSc M trknlf lif all tht tes 'JIurn dna pllA &>l"thk" di11Cl h¢ld by th¢ ¢onBTWtx)n. includmg un)" rrslriLlii)nN lin thL"ir Amounl (Ifrr¥nuDirdti(Jn MI w a Chatiry or ¢onn¢ct¢4 io a ehariiv fnLitL tbal such [ration Fv'as ld {¢XLludink: mioi5t¥T iti¢hOiftD Voluiitsry Addiiional Pa¢1 V•heTL' appnipriaf¥') "Iool ot kXkYnS. rf¥ry. paid kn clwiiv iwd thL" nLmbLY ()f Lknilv ITusle¢s Tth¢il'inV li711. minr1 ¥r's c(All11 .1 ax. (1¢). a sialdneni n() W'iti paML A £L.LLilinb tt. for min¢si¢r'% sli]Thl uod¥"r COWTOI of somL' xll lif ihL LiYn4Ti4dtil>a S iharir). TnLsIc Am. furthcr infornWi()n requ7 DI &Ksist trK" lllde i'nd thi I apFwvcd thi" A¢c4MmL4 l.ull nam¢ .>0 vfTn&¥*>thrtt F".xaminEr slxxthl he gVLI1 In&[<]¢i IU"wrt slh)yld k 4ignea hy un iThlividual athd ttot hy ()rA¥{)Un1.
Also coofirni that ibe followin urc5 rte ¢Kh other of Retti$ INI Paymen w th¢ II¢ccipts and Pdvmcnts AttounL ETC&KS i)f R¢LriNi Fr th¢ of ljalaDCts" 'I"OTal f4ank aad lt Ilalanccs. th¢ Swem¢ni of Balaoc lo1 burth P•r thc in r.UTh. Nul¢. .1 (Jtdl R¥rLip() w Tk. kn'<ipts alld PayllKnLS ACll .1 otsl R¢¢¢ios iti N()l<. Tvwl PaynuL% rKr th¢ M(TrV¢Ytl$ in NKY .1 nE3] l%vHlion5 tk Rcccio A¢couuL T()tal rKr tk Att¥ty>i% of 1kml05 Ni O