## **The Church of Scotland**
## **Auchinleck Parish Church of Scotland**
## **Annual Accounts**
## **For**
## **Year to 31 December 2022**
## **CONGREGATIONAL ACCOUNTS**
**Congregation No: 100543**
**Charity No: SC0 06707**
## **Church Treasurer**
**………………………………………..**
## **Independent Examiner**
**………………………………………...**
**The above signatures must be HAND signed; facsimiles are not allowed.**
Trustees, Annual Report
Year ended 31 December 2022
Reference and Administrative Information
Charity Name..
Auchinleck Parish Church of Scotland
Charity Registration Number..
Congregation Reference No:
ContactAddress:
SC006707
ICrf)$43
Trustees
Trustees who served at any time during the year were as follows..
Kirk Session
re
ational Board
Princi
al Office-bearer5
Prlncl al Offlce
Auchinleck Parish Church of Scotland
Bankers
Clydesdale Bank PLC
30 The Forgate
Kilmamock
KAI IJH
**Trustees’ Annual Report Year ended 31 December 2022**
## **Structure, Governance and Management**
## **Governing Document**
During the year, The Church moved from being administered in accordance with the terms of the Deed of Constitution (Model Form) to that of the Unitary Constitution where the Kirk Session now deals with all matters, including those previously covered by the Congregational Board.
## **Recruitment and Appointment of Trustees**
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.
The Kirk Session is chaired by the minister (Moderator) and meets approximately eight times in a year. Certain responsibilities are delegated to a Property Committee as appropriate.
## **Objectives and Activities**
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. 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 in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various bodies in Scotland and beyond.
## **Achievements and Performance**
Church life has remained challenging since the Covid pandemic. Church attendance has remained small in 2022, mainly because of an aging congregation and with previous attendees reluctant, or less able, to attend postpandemic.
The Church Guild (along with Catrine Church) is well attended. Meeting in the Community Centre in Auchinleck, a varied syllabus is enjoyed. Our small, but enthusiastic, Sunday School meets in the church during the normal service time and is led by its dedicated teachers, supported and encouraged by parents and the congregation.
The Seniors Dinner did not take place in 2022. There have been no church communions because of the challenge of ensuring suitable safe practice.
The Church Hall has remained closed and is currently for sale.
Page 2
**Trustees' Annual Report (continued) Year ended 31 December 2022**
## **Financial Review**
The main source of income is the weekly freewill offering (Gift Aid and non-Gift Aid) which has dropped from £17,761 in 2021 to £16,264 in 2022, a decrease of £1,497. Parishioners are encouraged to use Gift Aid where possible and some now pay by standing order.
Total outgoings reported for 2022 were £30,717, a decrease of £5,370, from £36,087 in 2021. This is due to the decrease in the Ministries and Mission Contribution due to the Church. We managed to meet our full contribution this year but, unfortunately, we have been unable to make up any of the deficit due for 2020.
The Trustees anticipate sizeable repairs and maintenance expenditure for the church and manse buildings. Around three quarters of the Church's costs are not directly within the Trustees' control, including the Ministries and Mission allocation (over 50% of expenditure), Insurance, Council Tax and Presbytery dues. Also, the Trustees have limited ability to influence other significant outgoings including utility bills. Notwithstanding, the Trustees continue to exercise care and prudence over expenditure consistent with their stewardship responsibility for the Church's funds. The contracts both became due for renewal in 2022 and we were able to negotiate a reasonable rate, albeit more than we were paying previously.
The accounts show an overall deficit in 2022 of £4,436.
The Trustees are fully aware of the difficult financial position which the Church has faced over recent years, with increases in general running costs, particularly heat and light, and necessary repairs drawing heavily on resources. Despite prudent economic management and raising members’ awareness of stewardship issues the Trustees are aware and concerned about the steady decline of reserves and income with an elderly and dwindling membership.
It is necessary to hold reserves to allow the work and witness of the Church to be maintained in a planned way and to enable ongoing running costs to be met, while recognising that the principal source of income, the offerings of individual members cannot be guaranteed and may fluctuate from year to year. For most of its outgoings, particularly, for example Ministries and Mission costs, utilities and insurance, the Church would find it difficult to make reductions of any significance in the short-term in response to a drop in incoming resources, increasing the level of reserves required. The Trustees are mindful of the need to maintain sufficient reserves in case of major repairs or other sizable items of unforeseen expenditure which are required from time to time, given the age and condition of the Church buildings, fixtures and fittings. The Trustees believe that a level of reserves of at least twelve months' expenditure is appropriate, which currently equates to approximately £50,000 plus planned repairs and maintenance of around £10,000. The Trustees are aware that the year-end reserves are significantly lower than this. A description of the purposes of individual funds is provided in Note 2 to the Accounts.
Page 3
**Trustees' Annual Report (continued) Year ended 31 December 2022**
## **Statement of Trustees' Responsibilities**
The members of the Kirk Session _&_ Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the fiscal year. The members of the Kirk Session _&_ Congregational Board are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf
Session Clerk
2022
Page 4
## **Report of Independent Examiner**
## **Respective responsibilities of Trustees and examiner**
The charity trustees consider that an independent examination is needed under section 44(1) (c) of the Charities Act and Trustees Investment (Scotland) Act 2005. It is my responsibility to examine the accounts under section (44) (c) of the Act and to state whether matters have come to my attention.
## **Basis of independent examiner’s statement**
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
## **Independent Examiner’s statement**
During my examination of the statement of account for the year ended 31 December 2020, no matter has come to my attention.
1. which gives reasonable cause to believe that in any material respect:
- accounting records have not been kept in accordance with Section 44 (1)(a) of The Charities and Trustee Investment (Scotland) Act and Regulation 4 of The Charities Accounts (Scotland) Regulations 2006
- the accounts do not accord with those records
- the statement of account does not comply with any of the requirements of Regulation 9 of The Charities Accounts (Scotland) Regulations 2006
2. to which attention should be drawn to enable a proper understanding of the accounts to be reached.
Signed
Date
Page 5
**AUCHINLECK PARISH CHURCH RECEIPTS & PAYMENTS ACCOUNT**
## **Year ended 31[st] December 2022**
|RECEIPTS
Donations
Fabric
Bank and Deposit interest
Investment Income
Sunday School
Legacies
Guild
Other Receipts
Total Payments
PAYMENTS
Cost of generating funds
Charitable activities
Other Payments
Total Payments
Excess receipts over payments for
the year before transfers
Transfers
Excess receipts over payments for
the year|Unrestricted
Restricted
Endowment
Funds
Funds
Funds
2022
2022
2022
23,650
2,500
0
0
0
0
18
0
0
0
0
0|Total
Total
2022
2021
26,141
25,387
0
0
18
11
0
0|
|---|---|---|
||23,668
2,500
0|26,168
25,398|
||0
0
0
0
0
0
113
0
0
0
0
0|0
0
0
5,500
113
716
0
554|
||23,781
2,500
0|26,281
32,168|
||211
0
0
30,506
0
0
0
0
0|211
0
30,506
36,087
0
0|
||30,717
0
0|30,717
36,087|
||-6,936
0
0
0
0
0|-4,436
-3,919
0
0|
||-6,936
0
0|-4,436
-3,919|
Page 6
## **AUCHINLECK PARISH CHURCH RECEIPTS & PAYMENTS ACCOUNT**
## **On 31[st] December 2021**
|Bank and deposit balances brought
forward
Movement in year:
Excess of Receipts over Payments
for the year
Bank and deposit balances brought
forward
Investments at Market Value
(Cost £6,505)
Assets
Gift Aid receivable
Liabilities
Cost of repair not yet billed|Unrestricted
Restricted
Funds
Funds
23,118
0
-6,936
2,500|Endowment
Funds
0
0|Total
202
23,118
-4,436|Total
2021
27,037
-3,919|
|---|---|---|---|---|
||16,182
2,500|0|18,662|23,118|
||||10,798|10,213|
||||||
The accounts were approved by the Congregational Board and Session on / /2022
For and on behalf of the Kirk Session and Congregational Board
Session Clerk Treasurer
Page 7
## **AUCHINLECK PARISH CHURCH**
## **RECEIPTS & PAYMENTS ACCOUNT**
## **Year ended 31[st] December 2021**
||**Unrestricted**
**Restricted**
**Endowment**|
|---|---|
||Funds
Funds
Funds
Total
Total|
||2022
2022
2022
2022
2021|
|||
||**Notes to Receipts and Payments**
**Accounts**|
||**RECEIPTS: -**|
||**Analysis of donations**|
|||
||**WFO Scheme (non-Gift Aid)**
6,706
0
0
6,706
7,716|
||**Gift Aid Donations**
9,558
0
0
9,558
10,044|
||**Ordinary Offerings (Open Plate)**
233
0
0
233
186|
||**Tax on Gift Aid Donations**
2,597
0
0
2,597
2,923|
||**Legacies**
0
0
0
0
5,500|
||**Guild**
113
0
0
113
716|
||**Grant (Fabric)**
0
2500
0
0
0|
||**Other Offerings, Donations, etc**
3,165
0
0
3,052
3,437|
||**Money for Charities**
401
0
0
401
270|
||**Wedding & Funerals**
780
0
0
780
1,080|
||**Miscellaneous**
228
0
0
228
295|
||23,781
2500
0
26,281
32,167|
|||
||**Analysis of payments**|
|||
||**Costs of generating funds**|
||**Offering envelopes**
211
0
0
211
0|
||211
0
0
211
0|
|||
||**Charitable Activities**|
||**Ministries and Mission Allocation**
15,691
0
0
15,691
20,075|
||**Presbytery dues**
737
0
0
737
737|
||**Minister’s expenses**
1,015
0
0
1,015
2,290|
||**Minister’s telephone etc.**
0
0
0
0
0|
||**Pulpit Supply**
0
0
0
0
0|
||**Honoraria**
1,025
0
0
1,025
925|
||**Fabric repairs and maintenance**
1,323
0
0
1,323
1,772|
||**Heating & Lighting**
4,369
0
0
4,369
4,856|
||**Insurance**
3,367
0
0
3,367
2,983|
||**Manse Council Tax**
1,888
0
0
1,888
917|
||**Grass Cutting**
0
0
0
0
546|
||**Other expenses**
1,091
0
0
1,091
985|
||30,506
0
0
30,506
36,087|
|||
||**Governance Costs**|
||**Independent Examiner’s Fees**
0
0
0
0
0|
||30,506
0
0
30,506
36,087|
## **Minister’s Stipend**
Ministers’ Stipends and Employer’s contribution for National Insurance, pensions, and Housing & Loan Fund.
Ministers’ 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 £28,700 and the Maximum Stipend (after 5 years) £35,269.
|**Collections for Third Parties**
Poppy Scotland (Retiring Collection)
Harvest Thanksgiving
Christian Aid
Presbytery Malawi Fund|**2022**
**2021**
161
40
240
0
0
595
0
0|
|---|---|
||**401**
**635**|
- There is £134.55 still in the bank for Malawi from 2019
- The funds have not yet been paid out which will be resolved this year
Page 9
AUCHINLECK PARISH CHURCH Notes to Accounts
## **1. Trustee Remuneration and Related Party Transactions**
**During the Year received no expenses (2021 £0. No other Trustee claimed expenses. received £500 (2021 £375) for his services as Organist during the year. who is a member of the Kirk Session received £500 (2021 £500) for his services as Church Officer during the year. (Session Clerk) received £25 (2021 £25) (Clerk to the Board) did not claim an honorarium (2021 £25.00.) No Treasurer**
**honorarium was claimed. No trustee or person related to a trustee had any personal interest in any contract or transaction entered by the Charity during the year.**
|**Payments to Minister as a**
**Trustee**
**Council Tax**
**Travel Expenses**|**2022**
**0**
**94,4**
**1015**
**1,959**|**2021**
**0**
**917**
**2,290**|
|---|---|---|
|||**3207**|
## **2. Movements in Funds**
|**2. Movements in Funds**|||
|---|---|---|
|**Unrestricted Funds**
**General Fund**
**Designated Fabric Fund**
**Designated Reserve Account**
**Restricted Funds**
**Designated Sunday School**
**Account**
**Designated Guild Account**
**Endowment Funds**
**Coal Fund**
**Total Funds**|**On 1**
**January**
**Incoming**
**Outgoing**
**2022**
**Resources**
**Resources**
**14,256**
**26,272**
**30,717**
**4,080**
**4**
**0**
**4,382**
**5**
**0**|**On 31 Dec**
**Transfers**
**2022**
**0**
**9,810**
**0**
**4,084**
**0**
**4,387**|
||**22,718**
**26,281**
**30,717**|**0**
**18,281**|
||**0**
**0**
**0**
**0**
**0**
**0**|**0**
**0**
**0**
**0**|
||**0**
**0**
**0**|**0**
**0**|
||**400**
**1**
**0**|**0**
**401**|
||**27,037**
**32,167**
**36,087**|**0**
**23,118**|
Page 10
**Purposes of Designated/Restricted Funds**
Fabric Fund: The Fabric Fund provides funds for the maintenance of the Church property.
Sunday School Account: This Account has been closed.
Guild Account: This Account has been closed and the funds are incorporated into the general account for the Church.
## **Purposes of Endowment Funds**
Income from the Coal Fund was to provide coal for Needy People in the Parish. Since fewer people now use coal, the interest income on this Endowment may be used towards Heating costs at the discretion of the Minister and Session Clerk. No payments have been made in the last few years.
## **APPENDIX**
|**APPENDIX**|||
|---|---|---|
|**CAPITAL ACCOUNT**
**Credit Balances held on 31 Decemberat cost**
**Market Value of Balances on 31 December**
**REVENUE ACCOUNT**
**Credit Balance as of 31 December**|**FUNDS HELD ON BEHALF OF THE CONGREGATION**
**BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES**
**2022**
**2021**
**£**
**£**
**6,505**
**6,505**
**10,798**
**10,798**
**10,314**
**10,314**||
|||**10,798**|
|||**10,314**|
The Consolidated Fabric Fund Capital and Revenue Account are held and administered on behalf of the Congregation by the Church of Scotland General Trustees. During the year, dividends on the Capital Account amounting to £585 (2020 £179) were credited to the Revenue Account and interest of £197 (2020 £63) was credited on the Revenue Account balance. As Auchinleck Parish Church of Scotland does not have any control over these balances, they are disclosed by way of memorandum Appendix to the Accounts as required by the Church of Scotland 's Regulation anent Congregational Finance.
Page 11