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← St Andrews Church Of Scotland: Dumbarton

2023-12-31-accounts

The Church of Scotland

St Andrew’s Parish Church, Dumbarton

Trustees’ Report and Financial Statements

Year ended 31 December 2023

Congregation No: 181195 Scottish Charity No: SC006235

St Andrew’s Parish Church Trustees’ Report and Financial Statements Year Ended 31 December 2023

Contents: Page
Reference and Administrative Information 1
Trustees’ Annual Report 2 – 3
Report of the independent examiner 4
Receipts and Payments Account 5
Statement of Balances 6
Notes forming part of the financial statements 7 - 9
Appendix 1 10

St Andrew’s Parish Church Reference and Administrative Information Year Ended 31 December 2023

Reference and Administrative Information

Charity Name:

St Andrew’s Parish Church of Scotland

Charity Registration Number:

SC006235

Congregation Reference Number:

Contact Address

Trustees Principal Office-bearers

181195

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Minister

Interim Moderator

Session Clerk

Treasurer

Vacant

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Kirk Session Trustees

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Independent Examiner

Chalmers Accountants 85 Glasgow Road Dumbarton G82 1RE

Bankers

Bank of Scotland Dumbarton High Street 94/102 High Street Dumbarton G82 1PQ

Page 1

St Andrew’s Parish Church Trustees’ Annual Report Year Ended 31 December 2023

The trustees present the annual report and accounts for St Andrew’s Church for the year ended 31 December 2023.

Structure, Governance and Management

The Church is administered under the Deed of Constitution (Unitary Form).

Recruitment and Appointment of Trustees

Under the Unitary Constitution

Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the Church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills. The Minister, who is a member of the Kirk Session is elected by the congregation and inducted by Presbytery.

Organisational Structure

Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session which also meets five times a year is responsible for spiritual affairs within the Church.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church it acknowledges a distinctive call and duty to bring the ordinances of religion to the people of every parish in Scotland through a territorial ministry. It co-operates with other churches in various ecumenical bodies in Scotland and beyond.

Service of Worship

Our halls are again available for groups to use. 3 dance classes, Parents and Toddlers Group, Keep Fit Class, Slimming World and dog training all meet regularly in the Church Halls. The Sunday services actually take place in either Riverside or West Kirk, the other 2 church of Scotland churches in the linkage in Dumbarton, and are watched via YouTube in our church, St Andrew’s. These, like the Sunday Services, are available for anyone interested, not able to view or attend at the normal time or to view at their leisure. In addition, we have occasional live services for Communion at 10:00 a.m. We held special collections for Christian Aid, Food for Thought, Erskine Hospital, Poppy Scotland and, along with the other churches in the linkage, for Dumbarton Women’s Aid. Gifts of food and toiletries were also donated to Food for Thought and Women’s Aid was given a monetary donation.

Achievements and Performance

Membership at the end of 2023 stood at 84. We have continued our contact with the local primary school. We will continue to work to spread the good news of Jesus Christ in our community. The Manse continued to be rented out at a commercial rate. This money is held by the General Trustees in Edinburgh.

We have always had a very good relationship with the Catholic Church in Bellsmyre, St Peter’s, and we are happy that we have been members of Dumbarton Churches Together, DCT, since its inception over 20 years ago. This organisation shows that all the various denominations in Dumbarton can work together to show the love of Jesus to any people who need it. Being part of DCT we can show that different denominations have many more things in common than those that divide us. We advertise all the events held by DCT as a group or separate churches on the linkage websites, the streamed services and also encourage our membership to support these events. We also take an active part in the annual World Day of Prayer.

We have continued making good progress with the West Kirk and Riverside towards forming a union of the 3 churches as put forward in the latest Presbytery Plan. This has included having an input into the Basis of Union document and making inventories. Although if conditions were different we would like to have continued worshipping in our building in Bellsmyre but have accepted the inevitable and now wish to work towards achieving union and continuing God’s work in a way that is more effective in the 21[st] century.

Page 2

St Andrew's Parish Church Trustees, Annual Report Year Ended 31 December 2023 Financial Review We are grateful la many of our congregation and support8rs who have kept donatsng and of those who have sel up standing orders fcx their collections. There was a decrease of £1,406 in weekly offerings and inciease of £2.912 from the hire ol halls. There was a decrease of £466 in tax recovered from Gift Aid and currently 15 members contribute through Gift Aid. After being infomed by Edinburgh that we can use the funds held from our rnanse rental for various fabnc expenses we made draw downs for the building portion of the Insurance of the church building and manse plus paid our electrical bill. exliDguishers and some church and manse mainienance. As it is planned th81 when the Union of the 3 Church of Scotland churches in Dumbarton is Gompleted, that 2 churGh buildings will be 'disposed of and Ihal our church building 1$ one of Ihose to be disposed of. rt was decitled that no major fabric wr)rk shotAd be undertaken. Only essential maint8n8n¢a and that noctrssary for hedth and safety will continue to be undertoken. Towards the e¥KI of 2023 we wère infomÈd from Edinburgh that an eXp￿ssion of interest has been made to purchase our property and this was announced in December to eongregalions of all 3 churches in the Union. With some sadness, considefing the falling congregation numbers, knowing that our building would nol ￿ needed wh8n the Union is Corn[￿eted and that al there is al least 1 interest in the PTDperty. il was decided that we would slop using the church building after the end of June 2024 and jDin in worship in Riverside Ch￿rch. This 6 month notice peri¢Jd wa5 intimated to the existing hall users lo allow them lo find alternative premises along with thanking them for their business over many years and wishing them the best in the future. Reserves Pollcy 11 is the Trusle&s policy lo hold rese¥ves of al least six months expenéiture including designated fvnds. Al the year end the Church held unrestricted fijnds of £29,926 of wh￿￿ £7.700 is held as the fabric fund. Funds and investments held on behalf of the congregation by ihe Church of Scotland are shown in Appendix 1. Statement of Trnstees, Responslbllltles Charity law requires the Èrustees to prepare financial stalernents for each flnanclal year whlch show a true and fair view of the stete of affairs of the charity and its finanoal a¢tivilies for that period. In preparing those fI￿ancIal statemonts, the trustees are required to.. sèlect suitabl8 accounting polt¢ies and then apply them consist8n￿y'. make judgments and osl*mat•s thal are reasonabk and pnJdenL' state whether applicable aCCOLJnting standards and stalemanls of rècommendèd practice have been folbwed, subject to any departures disclosed and explain8d in the financial statements.. and prepare the finanoal statements on the going con￿rn basis unlèss il is inappropriate lo presume that the charity will continue in operational existence. The trustees are responsible for keeping proFer accounting records which disdose with reasonable accuracy at any time the financigl position of the charity and lo enable them lo ensure that the financial statement5 comply Mrylh th& Chaflties and Trijstee Inv95lrrent Iscouand! Act 2005 and thg Charities Accounts Iscodandl Règulations 2006. They are also respcnsble for safèguarding the assets ot th8 charrty and hèn¢e for taking reasonabl8 sl8ps for the prevention and detection ol fraud and Ot￿r Irregularllles. proved by the Trustees and signed Dn their behalf. 7th March 2024 Page 3

St Andrew's Parish Church Independent Examiner's Report Year Ended 31 December 2023 Independ•mt Examln•f$ R•p¢rt to th Tru$tees of St AndYo¥K$ Parl•h Chweh I repjrt on th¢ accounts of the charty for the year en(kd 31 December 2023 vthith are SEI out on pwjes S to 10. Respect￿0 rttponslblltles of trLtsteeg and wmlner The charty's trustees are responsible the preparation of the acccyJnt3 in aLrordance with the term3 01 Ihe Chariiies and Truste& Invèslm•nt IS¢olandl Act 2fX)5 and thè Chantses Aecounts ISc(Iland) ReguLations 20C6. Thè chanty trustees consider thatthe audii requiremeni of RegUL4U"c￿ 10111 Id) of the Acccmjnts ReguLition5 cloes not apply. It is my resronsibil'"ty to pJamine the awunts a5 required undef 3ec"ffi 44(11 (Gl of Ihe Act and to state whelher paiticular npttèrs havo come to my attention. 84¥i¥ of Ind¢pendent examinee¥ ¥tatement Kty examination is tsmed out in accordance wth RegUl8ti￿ 11 of Ihg Ch#ritte$ (Se￿#￿) Rogulation$ 2CI)6. An èxaminats.on Inthdes a review of tne acc￿nIng r8cords ke0 ty the charity and a comparison ol the acC￿ntS presented with th05e records. 11 also indudes considerats.on of ary unusual rtems or d￿￿osure5 in the a(xounls 8n(J $e¢ks explanthons from the trus￿e$ ¢¢x)c¢ming any such matters. The wocetsJres undertak6n do not providè all the evidence that wwld be required in an aLhYit, and c￿S￿￿enty I do express Sn audit opinitr) (x) thè view given by ac(x)unt5. Indep8nd&nt ex#mlner'$ $tatem•nf In the course ol my exarninalion, no rnatter has come to my attent¥)n whrh gives me reasonable ￿uSe to believe ihai in any materia respecl the requir8nents.' to kaep ac￿￿nb"n9 records in 8Ctc￿danca wrth Sect)n 44111 lal of the 2005 Act and Regulaticm 4 01 the 2006 Ac(thnl$ Rryul8b"orL8. and lo txepare a¢¢ounts a¢￿d with the a(xx)Lmtiry rectyd$ Ujmp￿w[th Reg￿•tiOn g ofthe 20r A¢￿Unts Regulab'r￿S have not been met. or 2. toith, in rny cynion. atterth.on shwl¢J ￿ dra￿ in ordwto en)le a proper ur*Jerstanding oftre ac¢wnts to be react￿1. Oate.. 7th Mprti 2￿￿4 Chalmers Accountants 85 Glasgow Road Dumb8rton G82 1RE Page 4

St Andrew’s Parish Church Trustees’ Report and Financial Statements Receipts and Payments Account Year Ended 31 December 2023

Note
Receipts
Offerings, tax recovered and
other donations
3
Legacies
Investment income
Church of Scotland
Rental of premises (Church halls)
Other receipts
Total Receipts
Payments
4
Costs of generating funds
Charitable activities
Governance costs
Total Payments
Excess of Receipts over Payments		 Unrestricted
Funds
2023
£
15,388
-
-		 Restricted
Funds
2023
£
-
-
-		 Endowment
Funds
2023
£
-
-
-		 Total
Total
2023
2022
£
£
15,388
17,467
-
-
-
-
15,388
17,467
8,980
3,176
10,094
7,182
320
1,677
34,782
29,502
19
13
28,159
30,204
960
960
29,138
31,177
5,644
(1,675)
15,388
8,980
10,094
320		 -
-
-
-		 -
-
-
-
34,782 - -
19
28,159
960		 -
-
-
29,138 - -
5,644 - -

Note

See Appendix 1 for details of rental income from Manse

Page 5

St Andrew's Parish Church Trustees, Report and Financial Statemènts Statement of Balances Year Ended 31 December 2023 Unre*rfctsd Rastrleted Endowment Total Funds Funds Funds 2023 2023 2023 Total Nots 2023 2022 At 31 December 2023 Ba nk and Depts￿t Balanc•# Bank and d8POSIt b8Lqnces broughl fonNard 24,282 24 282 25.957 Movemènt in Year Excess of Receipts ow Payments for the ya8r {1.6751 88nk and Deposit balances carried forward 29,926 29,926 24,282 Gift Aid Receiydble 2.815 2,81S 3,284 Llabllllle$ Costs noi yet tsillaj 960 960 1.281 The accounts were approved by the Kirk Session on 71h March 2024. For and on behalf of the Kid( Session Pag& 6

St Andrew’s Parish Church Trustees’ Report and Financial Statements Notes to the Accounts Year Ended 31 December 2023

1. Trustee Remuneration and Related Party Transactions

No trustee received any remuneration or reimbursement of expenses during the year.

2. Movements in Funds

Movements in Funds
Unrestricted Funds
Designated Flower Fund
Designated Benevolent Fund
Designated Fabric Fund
General Fund
Restricted Funds
Endowment Funds
Total Funds		 As at
01/01/23
£
-
-
7,700		 Receipts
£
-
-
-		 Payments
£
-
-
5,641		 Transfers
In
£
-
-
5,641		 Transfers
As at
Out
31/12/23
£
£
-
-
-
-
7,700
-
7,700
5,641
22,226
5,641
29,926
-
-
-
-
5,641
29,927
7,700
16,582		 -
34,782		 5,641
23,497		 5,641
-
24,282 34,782 29,138 5,641
- - - -
- - - -
24,282 34,782 29,138 5,641

Purposes of Designated Funds

All of the above designated funds: The trustees have set aside funds for the use of the above Church organisations and projects.

Page 7

St Andrew’s Parish Church Trustees’ Report and Financial Statements Notes to the Accounts Year Ended 31 December 2023

3. Offerings, tax recovered
and other donations
Offerings
Tax Recovered on Gift Aid Donations
Organisations' voluntary income
Other donations
4. Analysis of Payments
Costs of generating funds
Offering envelopes
Charitable Activities
Ministries and Mission allocation
Presbytery dues
Minister/locum expenses
Pulpit Supply
Other staffing costs
Fabric repairs and maintenance
Church Office Expenses
Heat and Light
Insurance
Licences
Other expenses
Governance Costs
Independent Examiner's fees		 Unrestricted
Funds
2023
£
11,521
3,417
450		 Restricted
Funds
2023
£
-
-
-
-		 Endowment
Funds
2023
£
-
-
-
-		 Total
Total
2023
2022
£
£
11,521
13,014
3,417
3,883
450
570
-
-
15,388
17,467
19
13
14,783
15,377
145
200
64
50
-
-
50
250
5,641
6,163
223
-
4,255
3,208
1,366
1,441
93
87
1,539
3,428
15,388 - -
19 - -
14,783
145
64
-
50
5,641
223
4,255
1,366
93
1,539		 -
-
-
-
-
-
-
-
-
-
-		 -
-
-
-
-
-
-
-
-
-
-
28,159 - - 28,159
30,204
960 - - 960
960
960 - - 960
960

Page 8

St Andrew’s Parish Church Trustees’ Report and Financial Statements Notes to the Accounts Year Ended 31 December 2023

5. Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all minister’s stipends and employer’s contributions for national insurance, pension and housing and loan fund. Minister’s stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review, the minimum stipend was £30,135 and the maximum stipend (in the 5[th] and subsequent years of service) £37,032.

6. Collections for Third Parties

D.E.C Collection (for Ukraine)
D.E.C (from Benevolent Fund)
Christian Aid
Food for Thought
Poppy Scotland
Erskine Hospital		 2023
2022
-
190
-
108
74
75
-
25
-
42
-
25
74
465

Please note that most of the special collections apart from the one Christian Aid were administered by our linkage partner, Riverside Church, so only the money gathered for Christian Aid is shown in our accounts.

St Andrew’s Parish Church Trustees’ Report and Financial Statements Notes to the Accounts Year Ended 31 December 2023

Page 9

St Andrew’s Parish Church Trustees’ Report and Financial Statements Appendix 1 Year Ended 31 December 2023

Investments Held on Behalf of the Congregation by the Church of Scotland General Trustees

Revenue Account

Consolidated fabric fund

As at
01/01/23
£
45,408		 Receipts
£
8,966		 Payments
£
433		 Transfers
In
£
-		 Transfers
As at
Out
31/12/23
£
£
8,980
44,961

Funds Held on Behalf of the Congregation by the Church of Scotland Investors Trust As at 31 December 2023

Deposit Fund

General Purposes

As at
01/01/23
£
6,814		 Receipts
£
249		 Payments
£
-		 Transfers
In
£
-		 Transfers
As at
Out
31/12/23
£
£
-
7,063

Page 10