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 ac￿rdanCe with the tern￿ of the Model Deed of ConstitutiOJL
Reernitin¢nt and Appointm¢ol of Trnstrts
Members of the Kirk Se￿10￿ 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 b￿Orne 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 De￿mber 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 l￿egUlarltsc8.
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 8t*tement
My ¢xamination is carried out in accordance with Regulation I l of the Charities
Accounts (Scotland) Regulations 2(H)6. An exam1T￿tion 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 a￿Ounts. and seeks explan*ions from the tn￿le¢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 ex￿liner'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 Ar￿Unts Regulations have not becn met. or
to which. in my opinion, attention should be drawn in order to enable a proper
understanding of the aC￿llnts 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 EV￿ts
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
P*ym•nts lor th• ywf
1445 ￿72
10.641
In addrtlon to th• 9gnw41 Iwxn• r•conl•d. th• follty*lng 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•l*c*i 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¢￿￿c1￿k
Trn••ur8r

3 Ilo¥•ffl•* ID Fw
3IMW1022
ad(hdl WL*èt
J Prni M•m¢*
4197
3,JPS
213
213
IY38
5.077
Thurnd*yC
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￿ ￿LI*￿t9
31.jll
234
ckh•l {¢
J Bthn B4qu••t
l.too
500
200
Pu￿F￿ L•J
50
Isso
Churah ulscotknd TA￿* ie
¢hurth cl Tlts￿ (c￿
Chjrth Of$L￿￿r￿ 0rt4¥th Futha IC
49.OP7
420
117.IB8
SOh17
21B.103
YOT*L 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 DOna￿On6
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
FU￿dI h•ld on bBh•llof th• Cangr•g•llon by th• Chw¢h of Scotland G•n•rnl Tru•t•••
2022
2Q21
Gr￿11 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)
chU￿h of Scx)tland T￿1(640 Urbtt8 @ £5.40)
Church of Scotland Con8oIKlaled Fa￿lC Fw*J (fanpirnry FU￿￿)
Church of ScLrtland Deposit Fund
Church of ScOt￿nd Gmwth F￿d (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