The Church of Scotland TROON OLD PARISH CHURCH Trustees Report and Financial Statements For the year ended 31 December 2022 Congregational Number 100598 Charlty Number SC007246
TROON OLD PARISH CHURCH The Trustees present the annual report and financial statements for the Troon Old Parish Church of Scotland year ended 31 December 2022. The flnancial stslemenls have been prepared in accordance with the accounting policies set out in note 110 the accounts and comply with Ihe Charities and Trustee Investment (Scolland) Act 2005, the Charities Accounts (Scollandl Regulations 2006 las amended) and Accounting and Reporting by Charities.. Stslement of. Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland publlshed on 16 July 2014. Reference and Administrative Information Charity Name.. Troon Old Parish Church of Scotland Charity Registration Number= SC007246 Congregation Reference Number-. 100598 Contact Address.. The Church Office, Ayr Street, Troon. K410 6EB TRUSTEES The IrustO85 who $eN8d al any ts.me during the year and up to the d8te of signing ol the acLounts are as follo.. KIRK SESSION PRINCIPAL OFFICE BEARERS Minister. Session Clerk.. chh Treasurer.. INDEPENDENT EXAMINER BANKERS Bank of ScDlland PLC, PO box 1000, BX2 1L8 Royal Bank of Scotland, Hi9h street, Irvine. KA12 OAL Page 2
TROON OLD PARISH CHURCH Structure Gobymmgnt and Management. Go*mlng Document The chu h and Parish Ouoad Sacra of Tro)n Old was administered in accoroance the Deed of Constitution dated 20 September 1933 until 6 Soptomber 2010. As ol the 8 September 2010 the Church and Parish Qwjad Omnia of Trtt)n was administered in accordanc8 With the Deed of ConstitutK)n as agroad by th8 Gen8ral Assembtyof th8 Church of $tind. This being a unitary consts'tution. Recrultfflent and Appotntm•nt of Tru8t••s eTnber5 of the Kirk Session a the charity trLtstees. The Kirk SessSon rnembern arè elders of thè church and are chosen frorn Ihose mernbers of th8 chur¢h ore conSided to have the appropriate grfts and skills. The minter. w) Is a memtef of Iha Kirk Sèssion is 8lecled by ihe cOre98t10n and Inducted by Presbytery of Ayr. Organl$•tlonal Structur• The Kirk Session is ch81red bythe Minister and meets fourtimes in the year. Certain re8ponsibilitkn were éelegated to the Finance committee arn1 the Fabric commitlee as appfopriale. The Kirk Sessvjn which meets foktr times a year 15 nDW re5pon5ibl8 for spritual affalrs thIn the church as well as Ihosè préviously c8ptured ty the Cororegational tjoard. object18 and ActlvStles The Church of Scotl8nd is Trintsri8n In doctrlThg, Relomed in tra0)n ond pberf8n in polity. It exists to gbrify God and lo work lor the advancernenl of Christ'8 Kingdom throughout the Wor As a national Church, it 8cknDwledges a distincllve call duty to bring th8 ordin8nc8s of relvJion to the poople in 8very P8ri5h of ScollaThd through a territorial ministry. It CO.Dperotes With other Churches In varK)U5 8cumen11 bod in SGolland beyond. Actlvlli88 Include Sunday SeTrlce of Worshlp, communlty worship $eNlces. Sunday School includi creche. mother & toddler group and local school ministry. Communion servicos aro hèld lour lim&$ per plus a lamlly CL)mmunlon. AchS•¥ements and Perfomianc Thls year has been an extlemely dlfficult and challen8ln8 year th Troon Old 8olng Into vacancy followed very quickly bythe news Iha¢Troon Old sanctuary is to close and be disposed of by 5eplember 25. We have met and are siiii meetln8 the fallout fr¢m these two major events a posltlve manner but11 would be fuo115h not to recoanise the impod. Church Ilfe has returned to è stable level of normallty wlih ourlolnlng with our 51ster congregatlon of T¥oon Portland as one famlly lor worship. Thi5 h4$ been a very p051tlve experlenct at)d Is settln8 thè way lorY44rd lor belns unlted church In our ¢offlmunlly Of Troon. P4orm•llty of church Ilfe has meant thot Sunday Schoo15. fund rèisin8 such as saturday Cbfe, dante sthoo15, Youth 8raups, Foodbank and thlrd sector Éroup5 can now use our facllltlps wlthout any re5trlctk)n5. In partlcul8r our outre•ch Ihrou8h the PrO&10n olour facilities for all age groups has 8rowt) above that whkh was in place pre COVIO. Wlth the provisl¢n olour facllltles, vle are touchln8 Ilves on a dall¥ basis ¥vhere real support Is required deallns wllh poverty, alcohol and substince abuse. A number of key èrtivltles res3rdln8 the labric of the bulldln85 have taken place such as replacernent of the hall boller and the perslstent issue ofwèter inwe55. There has also been the need to address stonewcrk Issues wlth the Jarne5 Wood memorlal wlndow belni addre55ed to ensure we meet ourHealth & Salely abli8ations. Th15 has been a challen¥lng year but we continue to meet tfve need5 of our communlty, buildlng back up our congrégsts'onal sUPrt 898inst a bvel of uncertainty. Flnanclal Re•W Thore has been a decrease In Incorne frorn £172,281 In 2021 to £118,869 in 2022 2022 Saw a decrease of £9.198 in offerings. Hall rental intome ha5 increased a8ain thls ypar from £6.815 to £10,920. We recelved a £9k refund on our Minlstry & Mission tontributions. Expenditu for 2022 is down frDrn £170.402 in 2021 to £154,436. Si8nificant exp?ndltUTe w35 incurred by boller paIrS and rtrplxement. Other mar expendlture inturred In 2022 Included Avequlpment. The 2Q22 budeet preditted a £32k deficit. During rhe course of the year, the unrp5trlcted Genoral Fund Shed an operaUon31 deficll of £36k As of 31st DecÈmbEr 2022 totsl funds were e36Z,878 compared to £399.898. Pa¥3
TROON OLD PARISH CHURCH Rlsk Management Given the age ol the buildings, Ihtr maintenance of these requires C8fèful and constsnt attentit)n. The current focus is the Church Sleeple, main Sanctuary and meeting slatulory regulations such as Health and Safety. A Fabric Convenor and team hos been appointed who h88 the professional qualifKations armj •xperier to ensure Troon Old meets ils obligations. Addltlonal sources of funding havg bggn Identified to rnaint8in Ihg fabric of Troon Old and th• cw9regation continues lo raise funds towards Ihis and in particular th8 Church Sleeple. Resèrve8 Pollcy The Iruslees policy15 to wort l¢Mards a pOtiOn where th8 costs of labrlc expenditure can b8 provided for Ihrough glving to reslriGted funds s8t up for the purpose lo relieve the mainslrearn 9ivlng ol the need lo provlde for this item. The Trustees are ol thg belief that the church does not have a finite life and wll go on from g8neralion to generallon. Consaquantly the reservos pollcyls to Create a large reserve from any surplus on General Account or If any wndfall recelpls ar8 raceived ihen these or part of IhÈse ¢an be used to augment the IBst reserv8. The Iruslee8 consider11 prudent lo hold reservès lin¢ludlng d&Snated funds) lo covor ¢h¢ normal expendlture for approximately three mmlhs. Statement of Trustees Rosponslbllltlo9 Th8 ChatY trustees are re8ponBible for pr8p8rlng o Iruslees, annual report 8nd flnancial slalements in accordance with applic8b18 law and Unllgd Klngdorn Accounlirrfj Standards Iunited Kingdom Gènerally Accepted A¢Gountsno Practicel. Tha law applicablts lo ¢harttl•s in Scotland require5 the charity Iru$l&g6 lo prepare fina91 statements for each year whi¢h give o Irua and lair view of the st81e ol affalrs of the charity 8nd ol tho ineomlng resources ond 8pplle8tion of ro$ourc88, of the thadty for th81 wriod. In preparing th• fin8ncial statem8nl8, the Tru81•08 8r8 requlred lo.. eloct suitabl8 8ccounling pollcies and than apply Ih&m conslslently., observe the mèthods and prlnciples in th8 applicable ch8rili¢$ SORP,. make ludgernents and estimates that afe reasonable and prudent., 81019 ether applicable accountirg standards have been followed, subject to any material departures dlsclosed and explalnad In the flnancial 518t8rn8nts', prèpare the financial slalements ori the going concern ba518 unl¢8s It Is InBpproprl&l8 lo pwsu that the charity will Continu• in business. Th8 Iru818es ar8 responsible for keeping proper accounting records bthich dis¢l088 wth reasonable accur8¢y at any tlme the financial position ol the charity and lo enable IIK8m lo ansU that the financlal statements comply wlh the Chorities and Trustees Inve8lmenl (Scotlandl Act 2005 and the Charities Accounts (Scotlandl R¥gulollons 2006 las amended), and the provisions ol the Trust deed. Th¢y ore also responsibl8 for safeguarding the assets of the charfty and taklng re88onabl• $leps for the prevention and d8t8ctlon of fraud and other irragulaties. The Iruslees ar8 responslble lor Ihe maint8nan¢e and int8gdty of the chartty and linancl81 Inlormalion included on the charity's website. Legislation in thè Unll8d Kingdorn goveming th¥ pparatIOn and dissemination of financlal stalemonls may dlffèr frorn lagislatlon In other jurisdictions. Approvod by the Trustees and si ned on their behall Andre L Fell Se53ion Clerk Date.. Pago 4
TROON OLD PARISH CHURCH Independent Examinerfs Report to the Trustees of Troon Old Parlsh Church forth8 year end8d 31 Decgmbér 2022 I report on the financial 8talemonts ¢)f tho charty for th• year eThJed 31 Decombor 2022 whlch are sel out on pagBS 8 to 15. Respective Responsibllities of the Trustees and Indèpendent Examlner Th• Tru81oe6 are respon$ibl8 for the preparation of the flnancAal stsltsments in accordance with tha terms of the Charilles and Trusteè Investment (Scotlandl Act 2005 and the CharSUes AcGount8 Iscoljandl Regul8lion9 2006 (98 amended). The Trustee8 ¢ongider that th8 audit requirement ol Regulalion 10{1}181 to Icl of the AccoLtnts Regulallon8 d8 not apply. It is my rospon8iblllly to •xgmine the accounts 08 requiT&d under secllon 44(1) Icl of the Act an¢J to slate whether particular matter8 havè come lo rny attenb"on, Ba•1• of tha Independent Examln8rfs Statsment My exarfnatlon 1$ Carried oul In accordance wilb Regulaticn 11 01 the Charflle8 Accoun18 (Scollond) Regulali¢n$ 2006 {48 8mèndedl. An examinalitsn includes a review of th8 4ccoundn9 records Kept by the charSly 8nd ¢omp8fl¥on of the fin•n¢lal 8tatemenlo pre8enled with tho88 records. 11 al$0 Includ¢s con8lderation of arry unusu81 rt6m8 or disclosures in th¢ financlal 818temenls and $•ek$ eXplanon8 from the Tru81ees ¢on¢•min8 any such matters. The procedures und•rtaken do not provide all the evldenco that would be r8qulr8d In an audit and ¢on$oqu•ntly I do not gxpre38 an audit opinion on the vlew given by tha thnancial $tatemenl5. Indopendgnt Examlnefs Statemont In thè eourso of my ox8minglion, no m¥tter has come to my attention.. • which g•9 m& reaBonabl¢ cause lo b•llev• that In any Matérial re8POCt the rnqulr•m8nt8.' lo k•op a¢Gountlng r•cord8 In 4¢cordance wllh Sedion 44111 lal tsf th• 2005 Act ond Regulatlon 4 of th• 2006 Accounts Rogulslions las amond•dl, and lo pr•pare financial 8tatèm•nl8 which accord with the accountlng ro¢ords and comply th R•gulollon 8 of the 2006 Accountg Regulaliong lay amgndedl havè not b••n mèt, or + to which. in my opinion. attention 8hould be dr•wn In ordor to enable a prop•r understanding of the finandal statement¥ to be oached. 101h June 2023 Page 5
TROON OLD PARISH CHURCH Statement of Flnan¢lal Actlvlties and Income and Expenditure Account Year •nd•d 31 Decemb•r 2021 Unrn•trlcted R••trictsd Funds Funds 2022 2Q22 ToLg1 2022 Total 2021 Incom• •nd endowments fmm: DonBtions and le9ade• Other trading aclwl¥es Investm•nl$ Charitable activth'o8 99,798 10,920 277 2,2S3 6,622 105.418 10,920 277 2.2S3 153.839 18,gSO 92 1.801 Total Incom• 113,248 5,822 118,669 172,281 exp•ndltur• on: Charltablo & other actiwties Raising fvnds Total exp•ndlturn 147,007 390 147,397 7.039 154,048 390 154.436 170,032 370 170,402 7,039 N•t Incom•l{•xpendltur•) 134,151) (1,4171 135,5871 1,879 Tran•f•ri b•trM8n fundi 134,151) {1,4171 135,587) 1,879 Oth•r recognl••d gaInlI01$)". G•ln•lllo88è81 on Inv•8tm0nt 48S•t8 (1,453 11,4S3) 1.521 Not Mo¥•ml In fund• 135,6041 (1,4171 137,020 3,399 Toial fund• brought forw•nl 286,358 113,542 399,898 396.498 Totsl fund# ¢arrl•d foThvard 250,752 112,125 362,878 399,898 The notes on pgae8 8 10 15 fomi part of th•8e account8. P8ge 8
TROON OLD PARISH CHURCH Balance Sheet At 31 Do¢•mbor 2022 2022 2021 FIX Assets Investments 12,258 13,711 Current Asset8 Debtors and prepaentS Bank and cash 1,9CK) 389,081 390.981 355.620 355,620 Crodltors Falling due thIn one year 10 5,000 4,794 Not Curr•nt Ags•ts 350,620 386,187 N•t A88Ot8 399,898 Tho fund• of th• charlty: Unrestricled Funds Reslrlcled Fund8 12 12 250,752 112,126 286,356 113,542 Total ¢h8rfty fund8 362.878 399,898 The note8 on pages 810 15 form part of Ihe8e account8. The accounts were approved by the Kirk Session on Mweh M ailh I013 For and on behalf of the Kirk Session. ession Clerk Treasurer Page 7
TROON OLD PARISH CHURCH Statement of Cash Flows Year endad 31 December 2022 Note 2022 2021 Not ¢h u8•d in op6ratlng actlvltle• 15 -33,739 312 Cash flow• from Inv88tlng actlvtlos Interest and dividends Proceeds from sale of investments Net cuh provided by Investlng actSvltl•s 277 92 -33,461 404 Cash flo from finanGlng •¢tlvltl•s Repayment of borrowing5 Not ¢a$h provlded by flnan¢lng actlvltlo8 -33,461 404 Change In cash and cash wulvalonts In th• y•ar Cash and cash equlvalenls brought forward Cash ond ¢uh &qulvalont8 carrled forward 389,081 355.620 388,677 389,081 The notes on pages 8 10 15 form part of these accounts. Page 8
TROON OLD PARISH CHURCH Notes forming part of th• flnanclal statements for the year ended 31 December 2022 Accountlng Pollcles The principal accounting policies, which have been applied consistently in the current and preceding year in dealing wllh items which are considered materlal lo the accounts. are set out b810w. Basls of preparation and assessment of going concern The accounts Ifinancial slalementsl have bean prepared in accordancé with Accounting and Reporting by Charities.. Slalemenl of Re¢ommended Practice applicable lo charities preparing their accour)Is in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS 1021, the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accoullts IS¢olland) Regulations 2006 las amendedl. The accounts have been ppared under the historical cost convention with items recognised al cosl or transaction value unless otherwise slated in the relevanl notes lo those accounts. Funds Funds are classified as either restrted funds or unreslricled funds, defined as follows.. Reslricled funds are funds subject lo $pe¢lfic requirements as to Ihelr use which may be declared by the donor or with Ih8lr aulhorlly or created through legal processes, bul still wilhirn the wlder objects of the Charlly. Endowment funds are funds whl¢h have been given on the condition that the original capital sum is not reduced, bul Ihe income therefor8 is usod for the purpose defined in accordance with Ihe objects of the charity. Unrestrlcled funds are expendabl8 al the dl$¢relion of the Iruslees in furtherance of the objects of the charity. If parts of the unreslricled funds are earmarkgé al the discretion of the Iruslees for a particu18r purpose, they are designated as a separate fund. Thls designation has an adminlslralive purpose only and does not legally restrict the Iru8tee8' dlscrelion lo apply the fund. Income All donations and glfls are included within incoming resources under either unreslricled or restricted funds according lo the terms under whlch the donation is made and when the amount can be quantified with reasonable certainty. Donations and gifts in klnd are brought into the accounts al their market value lo the charity. Expendlture Expenditure is recognlsed on an accruals basis as the liability is incurred. Page 9
TROON OLD PARISH CHURCH Notes fornilng part of the financlal statements for the year ended 31 December 2022 Accountlng Policies (cont) Tanglble fixed assets The charity has the right to occupy and use for ils charitable objects Gertain tangible fixed assets, including the Church, and halls and manse, vested in th8 Church of Scotland General Trustees. No consideration is payable for the use of these as5els. Exp8ndilure incurred on the repair and mainlenanee of these assets is Charged as resources expended in the statement of financial activi118s in the period in which the Ilability arises. All langlble flxed assets costing £2.000 or more and having a value to the charity greater than one year, other than Ih05e acquired for specific purposes, are capllalised. Depreciation Is provided on a reducing balance basis lo write off the cost or inllial v81ue. less residu81 value,of tangible fixed assets over Iheir estima18d useful lives.. Fixtures. fillings and offl¢e equipment 5 years Invastments Fixed assets investments are slated al market value at the balance sheet dale. Unrealised gains an 108888 represent the difference between the market value al the beginning and end of the financlal yèar or, if purchased in the year the difference between the cost and the market value al the end of the year. Realised gains and10s5es represent the difference between the proceeds on disposal and the market value al the start of the year or cost if purchased in the year. Taxatlon Troon Old Parish Church is recognised as a charity for the purposes of applicable laxalion legislation and 1$ therefore not subject lo taxation on 11$ charitable acllvilie5. The charity Is not registered for VAT and resource5 expended Ih•refore include irrecoverable Inpul VAT. Page10
TROON OLD PARISH CHURCH Notes forming part of th• financial $tat•m•nts Yaar ended 310ecgrnber 1022 Unrostrlctod Funds 8trlct•d Funds T•1 2022 Total 2021 1 Donatlon$ and1•9a¢l•• Offedngs Tax recover8d Dn Glft Ad L8gao8s C)on8tlon8 78,840 20,311 3.472 82.312 20,311 91,510 23,377 34,000 4,752 153,639 645 99,796 2.150 5,622 2,795 105.418 2 (Xher trndlng actlvM•• HMRC JRSIAd8pt & ThrivelDCMS VAT Use ol Pr8rn18e8 10.135 6.815 18,950 10,920 10,920 10,920 10.920 3 Inv•¥tm•nts Depo$S1 Inlarest Bank lnior1 Olvld8nd$ rocolved 277 277 277 277 92 92 4 Ch•rlt•bl• aetlvltl•• Coffee Mornings SuThJ8y tea & coff8a Cake &185 Weddlng8 Muslcal 8ftemoon* S¥le tsf Pèns Woman's Gulld Chrlstmas Cgrd Dallvery Coln Collaeiion Sumrntr Chall•r¥J Sumrn8r Fair E88ter Sa185 Wlntertainrn8ni L8dl9s nlght Other 292 370 1,289 125 1,289 125 100 396 39e 98 372 73 116 118 250 250 2,253 394 1,601 Pagg11
TROON OLD PARISH CHURCH Not•s forming part of the financial statomonts Yèar ended 31 D•cembor 2022 Unr•stwlcted Funds RMtrl¢¢od Funds Total 2022 Total 2021 S kna118 of R080urc•• Exwnd•d Costs ot generating lunds Off8fing Envelopes 370 Charlt•bl• ACtItiO8 Minlslri88 and Mls$ion Allocalk)r* Presbytèry t85 64.688 2.500 87,168 84.ee8 2.500 67.168 73,946 finisterfs Exp8ns8s Pulpit Supply Other Salary Costs Fabri¢ Repairs & Maintenanco Coundl Tax Other Bulldlng Co$1$ Church Offic4 Expenses Inc IT & PPE Eéucallon Orsan & Musl¢ Other Expen6es 1.521 406 25,695 20,537 2,60S 16,767 10,785 1,521 2.889 240 24,327 34.610 3,390 17,074 10.304 340 1,284 1,623 170.402 25.695 26,077 2.805 18.767 10.785 2W 1,299 1,522 154,04e 1,289 1,522 147.007 7.039 Th8 Tru$iea$ con3lder that Ih8r8 18 only one charltable acllvlty and accordlngly support CD8t8 rel818 to Ih18 aTrJ as Such do not re9ulre lo bg separ8lely ItIfi£d. 1 31aff ¢o•t• number• 2023 2021 S8laries & Wages Social Secwlly Co•t8 25,895 24,327 25,895 24.327 Av•r8ge numb?r of emwoyees ¢Jurtng the y88r, calculated on the basis ol a h•ad count w88.. A4mini51ralon sic Staff Maintenance Numb•r Numbwr I Church of Sceuand corKJregaiion8 contrlbul8 lo th8 NBtlonal Stipend Fund whlch bears the c08t8 01 all ministers, slip8nds and 8mploye¢s c0nthbulns Icr national in8urance, pension an(J housing 8nd loan fund. Mlnlslers sllpends are paid In accordance %4llh the national stipend scale which is relaled to years of servieo. For the year urk1er r8vl8w lh8 mlnlmum stioeTrJ w85 £28,700 aTr1 Ihe MaMuM sts'pend lin the fifth and subsequent ye8rsl £35.269. Page 12
TrOON OLD PARISH CHURCH Notes forming part of the financial Statements Year ended 31 December 2022 7 Trust•g5 RernunBratlon awKI Relatsd PartyTransactlon• Expenses reimburs to thg Mln15ter w8re a5 followE'. 2022 2021 Mi188g8 T&epIne11fitern01 1.056 960 1.830 2,790 1,521 Cnl Tax re Manse 2.eos 3,396 DurfThJ th8 year 8 totsl of £30.78012021 £31.4671 donatsd lo the cnngregaUon by tha tws18è8. Inv•#tm•nts 2022 2021 maet Value al 31 Dernber 2021 Proc88d8 on r8d8mpllon Gainlllossl on redemptlon Vnr8ali88d gainll10881 on Inveslm¢ntB Markot Valu• al 310ocombor 2022 12,1 -1,4S3 12.258 1.$21 13.711 I$tMonts at Cost 1.245 1,245 The Idlon9 Investments 8re hdd.. 2270 Unlts Gre1 Fund. Church ol SrLilaThl Investors Tru61 9 D•btor• X122 2021 Glft th Tax refund duo Mln181ry & M188ion Prlpaymont 1,900 1,900 10 Cr•dltor• 2022 2021 Awual 5,000 11 Analy•l• of N•t AM•ts among Fund• Unr98tct•d R••trlr¢•d Totsl Inv881m8nt8 Current Assets Current L*b111l88 Nel asBe15 al 31 December 2022 12.258 243.494 5,000 250.752 12.258 33S.620 112.126 112.126 362.818 Page 13
TROON OLD PARISH CHURCH Not08 lornilng Part of th• financial statgffl•nts Y••r•fid•d 31 D•c•mbDr 2022 12 Pkn•ryffjrnsln Fwd l JwJ•ry Tran•f•rn& Rrets Rwourc•i G•lr&llM•••l At31D 2Da2 R••trlcl•d Fund Yth rIry FuThl Fund 3.374 -3,595 26,753 .753 5,497 stLr•WtykR#toralrt 3,472 S9m8on Fabr Fd RthnSamTth Fu HaTtynJnFund 24.7gg 24.719 334 31KI on Jamg8Adams Tr1 Phlllps L•ll Gwnmoll 12,4BO 2 1 S.243 s.e22 Ur•t•0 Fund -92,Od7 4.459 SCN) 54.Q71 113,246 147.3>7 .1,453 R Dv4VMt•J Fw Lyy 1 LMl&$iknr 94.071 1is.gs7 Lryicy3 FLYBWh LvJ8¢y4 thx LogJcy L¢pAty l.wo 48,910 L•g•cy 2Ae.350 240 147 30Y TO1 fvnd• IYB.609 -1,4J3 362.e78 Purpomb RIra Fund• Youlfv Mlnlitry Fund,, Thh * • m9lyr tho Act111¢Yh¢WlrI ¥1)1chur0h. Gr4v•i Fund.. Thlifts uptoswvth rnqlrrt•rwth 0rty41•V•Y In TroDn QoJbknCgmi Chuf£n st4nbwtsrk Rwloi•tlonFund- lund bAgn ¢up tyOvhl tOT Ihl illpoir Jré r•#lrK4I RS F•tri Fund lund bfj crNIJ kom i IbBa¢yfrom RS And 4 IOO•ui•d fLY •Thy cDpild èxpwiurD ltrGhJh rycp•rtylvdCI1d by1 TruOIWi. R8 Oipin Fund.. Thli lunJ hè& 0¢[•11d (rryn4 Wy Irom RS lito Mdrrt•nll• It•ndyNn Fufvj.. Th lur bqoTh•w w to provth ILY exrdI1•OniMl kntr•ctrwchgr f411 eh pMoI Ad*9 Chirltibl• Tru•l Ind jAdImI- loi ltr•pypN••ol iLWLYtrg StyAhAyMtrknFoodbBnk Wh0por¢ot orTr0 fjd Phllllp• FI1¢ Fuffl¢.. Th1jfufj hs9 oMny#l to ts wgd ttt dDcb#oJ by ir T[ult. Puipo••• ol Uhintilctqd Fundi G•h•il Fur.. Th jntt lof Ihv rthnaiLYrwiK¥Jco•li ofrufYN N•n Rodg¥Non D••lgnalod Fund." TNhJnd as b0cre01 from # wa¢yfrom 1$ iob•Ltygd io•upwiarwJ prDIKI$ Itr•vi8ty DfthchuTchitthJdknCn¢rITrUlts Oih•r L•9•cy FuDJ•". bBgn•••t•d IrLYn Ih•8 aTrJ argtll JlkJfflMwé41hiVNo1lh9 ¢Puch4t IM dth¢f•iithL4t• Tr. 13 Voiunt•wB v4rlBd and oftro•cNytyMJu KicorrtirtyJwf•11 rnl ftc(mIrnBr1 IW. 14
TROON OLD PARISH CHURCH Notu fomiing part of th• Ilnancial sL*•m•nts Y•ar •ndod 31 D•c•mber 2022 14 Coll•¢Vons lor Thlrd Partl•s 2022 2021 Ukralne Cdleclon Canddlyht swwce Troon Cr¢he$ Together Scout Group Or Graham's Homes F8rm Afrl Scothsh &'bl• Soc Brfdgelon House 749 533 57 457 1Zfj 291 70 558 2,412 N¢X•'. these sum6 are not indu¢J&l In the rjurch a¢rounl$, IS R•ronclllallon ol not mov•m•rrt In lund• to not cuh Il¢>w from op•rntlng a¢Uvltb•• 2022 2021 N¢1 movemgTh1 In funds 137,2981 3.308 Add l09$119ainl on Snveslments Decreas&lincrea8•1 in deblors Incma$ld0Cr•8$o) In tt•ditors N•t ¢h u••d In op•rJJtlnq •ctlvltl•• 1,483 1,900 11,5211 Page15