Kilmarnock Riccarton Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS For Year Ending 31st December 2020 Congregation No: 110626 Charity No: SC 006040
Cjwity Nam¢: conggatiOn Reference No: 110626 Conta¢tAddre&8: TRUSTEES KIRK SESSIOF4 CONCREGATIONAL BOARD PRINCIPAL OFFICE-BEARERS Session Clerk: Clerk to the Board: Church Tr¢asurer. INDEPENDENf EXAMINER BANKERS Bank of S¢otlan 30134 King Stre¢L KAI INP Page I
Trustees. Annual Report Year ended 31 December 21f20 Struetsr4 Governance and Managemat Governing Do¢vment Recrnitinent aDd AppoiDtrnent of Trastee Members of the Kirk Se&sion and the CongregatioDai Board are the eIlty trtstees. The Kirk Session members are the elders of the church and are ¢hosenfrom those members of the ChWch are considered to bav¢ th¢ apprwat¢ fiS and skills. The mini&ff. is a of th¢ Kirk Sessio is elected by the congregation aDd inducted by P$bYtery. The Congregational Board is apw)tnted from wAthin the congregation and members of the congregation are inviknl to MInate individuals wbo are believed to have the skills and commitment to contribute io the managanent affairs of the Churcty to become members of the Board Board Members are then appoinknl at the Stated Annual Meeting and serve for a period of thr years alter which they must seek re-electioll at Ik next Stated Annual Meeting. Organi$8lional StruthT¢ The Congregational Board is chaired bythe minister and meets nine times in a year. Certain responsibilities ar¢ delegated to the Finance Committee and the Prom ConuDilke as appropriatr. The Kirk Se&8ion which meets nine limes a year is resIble for spiritual affairs within the church. Objectives aDd Activitwg The Church of Scotland is TrAnitsrian iti (kntrine. Ref0rDd in tradition and Presbyt18tt in policy. It exists to gloTify God and to Work for the a1vancell of Christ's Kingdom through0 the world. As a national chur it acknowledgu a dislinctive and dutyto bringthe Onlina 0fligiOn to people in every parish of stland thmugh a t¢rritiKial ministy. It cop¢rat&S with othu Churches in various ecumenical Ix)dies in Scotland and beyond. Young pwpl¢ aT¢ acliv¢ty encourag to tske part io th¢ life of Riccarton Chur Page 2
Trustees, Annual Report (¢onL) Year ended 31 December 2020 Reserves Policy It is the Trustees, p)ticy to hold reserves of approximat¢ly six months ¢Xp¢ndItu incIling d¢signated fuod& At the year end tbe Church held unrestricd cash fillKLs of £49.853 of which £17.749 1)ad tten The Church also held £5.452 of restsicted funds which have been provided for the purwses specxfied in Not¢ 2. Statsment of Tnte¢s. Respomibilit suffi¢i¢nt detail to ¢Dabl¢ ao apprlatIOn of the IratlI0 of the Church dlltig the fitmicial y¢ar. The members of the Kirk Sessionl Congregational Bd are r¢sp)nsilA¢ for k¢q)ing prop¢r acwuoting records whi¢lL on reques¢ mu8t refled the fioancial position ofthe Church at that time. This must be done to ensure that the finaocial statements comply with th¢ CharitiGs and TnL%te¢ Inveslment (Scotland) Act 2005, the Cbarities Accounts (Scotland) R¢gulatiODS 26 aryl th¢ R¢guiations COngatIOnal Finaw approved by the General Assembly of the Church of ScotlwKI in 2007. They are also resp)Dsible for safeguarding the &wts of the Church and must take reasonthk sty for th¢ pr¢vention andlor detection of fraud and other irregu]arities. Approved by the Trustees and signed on their behalf. Session Clerk ?(J2 Page 3
Kilmarnock Ricearton Cburcb of Scotland Statement ofBaknMtts At 31 December 2020 Unrestricted Total Total 2019 Note Opening Bank & 51.433 5J20 56.753 52.641 Movement ix year 12 4,112 Trfer3 (120) 120 Closing Bank & 49.853 5.452 55J05 56.753 Investment at market v•lu¢ Gift Aid Receivable Liab]lities Cost of repair wt yet billed For and on beljalf of the Kirk s10n and Financial Bc Page 4
Kilmarllock Riccarton Church of Seotland Recei tsandPa ments Account Year ended 31 December 2020 Funds 2020 Funds Total 2020 Total 2019 Recei DoDatiODS Bank & Dep)sit tnterest Note 54.308 12 54J20 68,453 13 Total R¢e¢i 54J08 12 54J20 68,466 en Costs of g¢n¢rating funds Charitable aetiviéies Total Pa ments 131 53,386 51517 131 53,386 S317 129 64,225 64J54 Ex¢e8s of Rveipts ov¢r Payments for tbe ye•r before trnnsfers 791 791 12 12 803 803 4.112 Trafer5 -120 120 Ex¢as of R¢¢eipts over Payments for the year 791 12 4,112 ses of Desi Funds Property Fund: The Trustees have set aside funds for the ma1nteThae of the Church Guild Fund.. Working funds rdis¢d by them and uwj to fund variow proj¢et& Restoration Fund: Tnth have set aside fi]nds for the ongoing restorntion work in conjunction with ses of Restricted Funds War Memorial Fund.. Riccarton War men1 witmlow is in the Church Chancel aod the have rAng fenced this fund for ryair and maintenance. Page 5
Kilmarmock Riccarton Church of Seotl8Rd Notes lo the Accounts l Trustee Remun¢rgtioD •nd Related Party TraM2etMbDS WI is a member of Kirk session (tay Rer) received £93. Mov¢Thents in Funds At 31 De¢ 2020 Unrestrieted hnds ProEty Fu1 Guild Fund Manse Fund Restoralion Fund 14.411 455 1932 23,841 9.794 51.433 1.661 226 216 330 53.517 55,950 17,750 411 3,116 23.511 5.065 4953 54J08 54.490 (5.520) (120) Total of UDrestrkted Funds Restrieted funds War Memorlal FuThl 5J20 12 120 5,452 Total of Restrieted Funds 5J20 12 120 5.452 Totsl Funds 753 54ATr2 5S950 55JOS 17.750 23,511 5.(165 46326 Restoration FuThl G¢neral Fund Total Guild Fund Manse Fund TOTAL OF 3,116 49053 War Memorial Fund Restricted 55JOS Page 6
Unrestricted Funds Genernj Total 2020 2019 3. Allatysts of DoAalions (Unrestrirted) WFO Scheme {)n- Gift Aid) GiftAid DoDations Tax Recovered on GiftAid Donations Ordinary Off¢rings {0 Plate) Woldings and Funerals 4.684 33228 11,482 272 570 315 2,634 38,540 11.736 869 370 1,936 2,911 Linkag¢ with F¢nwick Church R¢1mbutse of 563 560 54J08 605 66,011 1,669 773 2,442 Guild- Donations & Offerings Totsl Total of unrestric Funds 182 182 54A90 4 Anatysis of Pwnents Costs of generating fulS Net Cost of Stewardthp Campaign Offering envelopes 131 131 129 129 Charitable aetivities (2) 39274 41.136 Presbytery dues Ministff's expee5 Pulpit supply Other staffing Lsts Sunday SclM)ol & Yothh Church (Net) Council Tax Heat and light 1,588 93 3.079 2,570 676 5.760 105 2,764 2,518 3219 201 489 233 505 2295 1.756 3.133 591 560 61.136 Page 7
Gwld Dui Funds 2020 2020 2019 2019 2019 2019 An#tysis of DoDalions Christmas Fayre DonatioA8 1.669 425 159 189 TOTAL 1ffj69 773 De81gn2ted Fuuds Expenditure Other EX%¢$ Affilialion F¢¢s 226 iioi 283 Donations to Various Projects 300 iioi 3 Restricted Funds 2019 of l)onatio War M¢morial Fund 12 13 Page 8
All Church of Scotla1 COngaI]0$ contrilxts to th¢ N*iiKd sti1 FUEKI which bears the costs of all ministers, stindS and employevs ¢ontnl)utions fOrnatio inSUrn Ks1On and housing a1 loan fimd. Ministers, stipends are paid in accord ththe national Sti1 sc&le, which is related to y¢ars ofs¢rvice. For 2021 the Mini sÉiFwl £ 34577 and th¢ DMximum Stilld in th¢ fifth and subs¢quatt years of service £ 34,577 2019 6 Collection8 for Tbinl Parlies Teenage Caneer TnL8t ChristianAid Morvffl Llay Centre Hospie 214 137 270.50 621JO Page 9