The Church of Scotland Fraserburgh South Parish Church Receipts and Payments Accounts 1° January 2022 - 3 1st December 2022 Congregation No: 342017 Charity No: SC005714
Reference Ind Admini8tr*tSon Inforniatlon Charlty Name: Frascrbwgh South Parish Church Charity Registration Number. SC005714 Congregation Reference No. 342017 Contact Address: Trustees
Bankerj TSB Bank plc 70 Broad Streel Fraserburgh AB43 9AS
Trustees. Annual Report Year ¢nded 31 De¢ember 2022 Structure, Governanee and Management Governing Doeumellt The Church 18 administered in acrdanCe with the tern of the Model Deed of ConstitutiOJL Reernitin¢nt and Appointm¢ol of Trnstrts Members of the Kirk Se10 and the Congregational Board are the charity tnLStees. The Kirk Session nmbets are the elders of the church and are chosen from those members who are considered to have the appropriate gifts and skills. The Congregational Board is appointed from within the congregation and member5 of the congregation are invited to nominate individuals who are believed to have the skills and commitmenl to contribute to the management of the Church, to bOrne members of the Board Board Mernt are then appointed at the Stated At)nual Meeting and serv¢ for a period of thr¢¢ years afi¢r which they must seek r¢4lection at the next Ststcd Annual Meeting. Organlsational Strneture The Congregational Board is chaired by Minister or Interim Moderator aad meets as required. Certain responsibilities are delegated lo the Finance Committee and the Property Committee as appropriate. The Kirk SessioN which meets &8 requirt is responsible for the spiritual affairs within the church. Objectives and Activities The Church of Scotland 1$ Trinitsrian in doctrin4 Refonned in tradition and PTesbytertan in polity. It exists to glorify God and work for the advancement of Christ's Kingdom throughout the world. As a national ChurdL it acknowledges a distinctive call and duty to bring the Ordinanc of religion to the people in every parish of Scotland through a lerritorial ministry. It Cowoperates with other Churches in various UMeDiCal bodies in Scotland and beyond. Fraserburgh South recognise5 that the present TISh sy8tem in Scotland is not fit for purpos¢ and wishes to see a system of shared ministy betwe¢n parishes that ensures the faith ts still proclaimed and communitie5 have a place of worship of their own staffed through shared ministry. er uth Paris Services of worship: Fraserburgh South Church Sunday l 0.15am weekly Communion Service four tim¢s per year on the Sunday of Febtuary. May. August & November
Trustees. Annual Rqx•rt Icont] Year ended 31 Dember 2022 Achfievements and Performance Approximately 20% of the congregation attend morning worship on a gUlar basis. FlnAnelal Review Following on from our program of Stewardship in 2018119, we continue to encourage the use of Stsnding Orders and dirKt payments lo the bank. Members making a meaningful response will help to ensure the viability of the Church's work in the parish and in the wider world. As previously indicated, Gift Aid and th¢ us¢ of Stsnding Orders are being encouraged, thereby enhancing members, financial donations to the Church. Visitors from further afield, as well &% local& are always quick to comment on the beautiful sanciuary hidden within a somewha¢ grey sombre exterior. Members should be rightly proud of their contributions to maintsin such a gem of a building, where worship of God is of paramount importancx in th¢ lives of all. Special Collections for third wties taken during the year are dets11 in Page 8 Reserves Polley The Congregation of Frnserburgh South Church h&8 in the post been fortunate in meetin8 ye4r on year expenditure from tr¥ular income. When i*ms of extraordinary expenditure arise, special appeals ar¢ instigated together with fund rnising events lo suppl¢ment available resou. At the year end the Church held unrestricted Gash funds of £24.945.
Trustees, Annual Report [eODt] Year ended 31 December 2022 Statement of Trustees, Responsibilities The memErrs of the Kirk Session I Congr¢gationai Board must prepare financial statements which give sufficient d¢lail to enable an appreciation of the transaction$ of the Chutch during the financial y¢ar. The members of the Kirk Session I Congregational Board are resw)nsible for keeping proper accounting records which, on qUes( must reflect the financial pM)sition of the Church at tbat time. This must be done to ensure that the fllwicial 5tatem¢nts comply with the Charities Bnd Trustee Investment [ Scotland ] Act 2005, the Charities Accounts [ Scotland ] Rcgulations 2006 and th¢ Regulations Anent Congregational Finance approved by the General Asscmbly of th¢ Church of Scotland in 2007. They are also resp)nsible for safeguarding the assets of the Church and must take rea)thIe s*PS for the prevention andlor detection of frawl and other legUlarltsc8. Approved by the Trustees &nd qigned on th¢ir behalf. Session Clerk
Frwrburgh South Parish Chureh SC(M)5714 Independent Examiner's Report to the TruJte¢8 ofFrAserburgh South Parish Church I report on the aLYounts of the charity for th¢ year eThlcd 31 December 2022 which are sel out on pages 8 to 14. Respective responsibllities of trustee and exaJDiDer. The eharity's tntsttts are reSpO$1ble for the preparntion of the accounts in accordance with the trrn]s of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scot]and) Regulations 2006. The eharity trustees consider that the audit requiremertt of Re8ulation l O(1 ) (d) of the Accounts Regulations does nol apply. It is rny resw)nsibility to examine the accounts under section 44[1][cJ of the Act and to state whether particular n]att¢rs hav¢ io my attention. Basis of Independent examiDer'8 8ttement My ¢xamination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2(H)6. An exam1Ttion includes a rcview of the accounting records kepi by the charity and a comparison of the aecounts presented with th0 records. It also includes ¢onsid¢ration of any unusua] items or disclosures in the aOunts. and seeks explanions from the tnle¢S wn¢ernin¥ any such matt¢rs. The procedures undertaken do not pn)vide au the evidence that would be requirrA in an audit, and consequently I do not expre&8 an audit opinion on the view given by the a¢¢ounts. Indepcndenl exliner'j Statement In the Course of my examination. no matter has Come lo my attention which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting recKJrds in cOrdanCe with Section 44[1][a] of the 2005 Act and Regulation 4 of the 21)06 Accounts Regulations. and to prepare wcounts which accord with the accounting records and Lx>mply with Regulation 9 of th¢ 2(K)6 ArUnts Regulations have not becn met. or to which. in my opinion, attention should be drawn in order to enable a proper understanding of the aCllnts to be reached.
South Recd ts nd Pa Y•ar end Acc Fund• Fundl 2022 Funth 2022 Total 2Q22 Total 2021 Donation6 and Off8rinys (Note 3) Legacies Fundrni&lng EVts Special AppeaL8- Sleeple Bank & Deposit Interest Irwe8trnent inc 38.¥21 ¥921 36,253 2201 38.921 38,454 Weddlng8, Funera & Churth R•ntal ol Premi8•8 Sale of Assets S810 ol Invettrnents Fkjral Fund Mloco118neou8 Hall, Man8e & Fobrf¢ Funds ThuT6day Club Sunday S¢hool Total R•c•lpts Cost of Generaljng Funds Chgrlt8ble Actythlieg" Spe¢wl AppeAIB- St Bank Charg05 Go¥eman¢e Colts Flornl Fund Purcha8• of Inw8trnent Thurs¢Jay Club Sunday S¢ho Payment8 from Endrywmonl FurKI8 P8ymenl$ from Legaaes lèll, Man8• & Fabnc Fund8 One Ofl Payment Mi8¢ell8neous 207 207 20,836 27,587 244 250 Totsi Paym•nty 31 28.013 Exces• ol R•¢elpts OY•T Pym•nts lor th• ywf 1445 72 10.641 In addrtlon to th• 9gnw41 Iwxn• r•conl•d. th• folltylng Ine¢m• from •p•¢l•l ¢oll•ciiorn was r•corded and di•burn¢d durfng ye•r. £111 £218 LKP & Harve8t {Oxfèm P8kistanl Note on all acojurrtlng pYld•&. th•8e ammts twi wp*¢d M a c#th b#
hch B•lci Ortyjght ftywa 17.018 24613 1,221 lkn•mw* In Y•af: 10.641 fgrtho Ya RMllo¢atlon ol Fund• 63J34 (Not? 21 2,550 (Not• 21 7J7A06 2KIOJ 88,1]01 108 13 Fcf •nd t•haW of Ihe lQrk S•JslonlCorvJr¥yolh)nal Board S¢c1k Trn••ur8r
3 Ilo¥•ffl• ID Fw 3IMW1022 ad(hdl WLèt J Prni M•m¢ 4197 3,JPS 213 213 IY38 5.077 ThurndyC Surthy Flry•l Fw 631 17,412 17,402 rffj•rw FI G•1 Fwd 507 31.381 31 729 32,031 TOTAL FL).?AN LIt9 31.jll 234 ckh•l {¢ J Bthn B4qu••t l.too 500 200 PuF L•J 50 Isso Churah ulscotknd TA ie ¢hurth cl Tlts (c Chjrth Of$Lr 0rt4¥th Futha IC 49.OP7 420 117.IB8 SOh17 21B.103 YOTL FUND8 31 dthtp>x rrfO* io.
esto e Accounts. Year 31 DeEombeF 02 3An of Donatlon• Donatlon8 & Offerfnp WFO Schem6 Gfft hid Dollati¢)ns Tax ReGovered on Gift hjd Open Plate Offerings Other Offerings 8 Donat1$ 2A59 24,189 7,106 4.507 760 2,879 23,522 6,495 2,469 38,921 35.365 Restrl¢tod Fur Total DOnaOn6 Cost of Genoratlng Fund• Investment Managers, funds Fundraising Costs 207 202 207 202 Charltsbl• Advlll Mlnistries & Ml88ion Allocatlon Presbytery Due8 Publicity & Advertlsing MinS8tels Expen8es- Travel and Phono Water Charges & Insurance Pulplt Supp Other Stsffing C08ts - Organl8t & Church Offker Hall Roof Repair Fabric Repairs & Maintenan CounGiI Tax Prinling, Ststionery, Pfrthwying Heating & Lighting Other Expen8e8- Cleanlng mat8tsL8 & Mlsce118neou8 16,866 341 12,971 345 4.840 1.551 4,685 1,404 429 1,820 1,510 4.212 174 1.459 4,291 183 27,567 Charftable AGtlvltl Re8trlcted funds Governance costs Independent examiners 1888 Oth•r paymonts Purchase of asse18 Purcha8e ol investrnents 11.
APPENDIX FUdI h•ld on bBh•llof th• Cangr•g•llon by th• Chw¢h of Scotland G•n•rnl Tru•t••• 2022 2Q21 Gr11 B•lancM h•ld It 31 DK•mbv It Co•t- Blackhall Bequest Church of Scotland Tntst I1,8) Unlts Q £1.C) Gro Fund111.335 Unrt8 Q £3.79} Churth of So)tland GTovAh Fund1840 Untt8 Q É0.50) Churth of Sc#Jtl#nd ConwlkJoled Falylc Fund Church of S¢)Jtland Depwit Fund Church of S¢otland Growth Fund (20.328 Unlls @ £5.79) Church of Scotland Inc(me FuTrl (10.135 Units £11.84) 1,100 42,942 1,8(X) 42,942 420 283,979 117,688 119.998 309,141 M•rk•t Valu• of Bal•nu• •t31 D•c•mb•r.. Blathhall Bequ6st11.800 Unhs £5.40) Grrrtvth Furwj 11335 Unh8 @ £5 40) chUh of Scx)tland T1(640 Urbtt8 @ £5.40) Church of Scotland Con8oIKlaled FalC Fw*J (fanpirnry FU) Church of ScLrtland Deposit Fund Church of ScOtnd Gmwth Fd (20.326 UnFts @ £5 40) Churd) of Scotkgnd Inujme Fund (10.135 Unils £10.56) 10.620 68.876 61,209 4.&76 263,979 109.710 107.028 12