The Churth of Scotland Edinburgh.. Pilrig St Paul's Parish Church of Scotland CONGREGATIONAL ACCOUNTS FOR THE YEAR ENDED 31°, DECEMBER 2023 Congregation No.. 010081 Scottish Charity No.. SC 007277
Edlnburgh.. Pllrlg St Paul'5 Parlsh Church of Scotland Trustees, Annual Report Year Ended 31" December 2023 The trustees present th8 annual rerKJrt and accounts foT Edinburgh Pilrig Jt. Paul's for the year ended 31st DècerrJer 2023. Reference and Admlnlstrative Information Charity Natne. Edinburgh.. Pilrig St Paul's Parish Church d Scovand Charity R6gistratii)n Number= SC007277 CDngregalion Reference Number.. O:-,0,31 Contact Addrèss-. Trustees Kirk Session All m8mbers of iha Kwk S8s8ion are also member8 of the Congregtttional 8oard. Principal Office Bearers Chu'ch Treasurer.. Session Clerk.. Ministw.. Clerrf lo the 608rd'. Indtpendent Examinr Bankers Virgin Money e3 George Street Edinburgh EH2 3ES
Edinburgh: Pllrlg St Paul's Parish Church of Scotland TNstees' Annual Report (Continued) Year Ended 31st December 2023 Structure. Governance and Management Governlng Documènt The Church is administered in accordance wth the terms of the Deed of Conslilulion. Recruitment and Appointment of Trustees MembErs of the Ksrk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders ofthe church and are d)osen from those rnembers of th8 Church who are considered to have the appropriate gifts 8nd skills. The Congregalional Board Is appoinled from w41hin the congregation and members of the congregation are invited to nominate individuals who are bdieved to have the skills and commitmenl lo contribute lo the management affairs of the Church, lo become members of the Board. Board Members are Ihen appointed at the Stated Annual Meeting and serve for a period ol three years after which they must seek rewelects'on at the next Staled Annual Meeting. Organisational Structure The Congregational Board is chalred by the Assistant Clerk lo the Board and meets five times in a year. The Kirf( Session which meets ftKJr tirttes a year is responsible for spiritual affairs within the churGh. Objectives and Activities The Church of Scotland is Trinilarian in doctrine, ref(rned in tradition and Presbyterian in polity. It exists to gk)rify God and to wot* for the advancement of Christ's Kingdom Ihfoughout the wodd. As a n8lion81 Church, it aCknoedge8 a distinctive ¢all and duty lo bring the ordinan¢es of religion to the people in every parish of Scotland through a territori81 ministry. It co-operates wrth other Churches in various ecumenical bodies In Scodand and beyond. Services of worship are held on eech Sunday throughout the year and Holy Communion is celebrnled foul tr.mes a year. Youth activilies include the Girl Guides, Brownies, Rainbows, Scouts, Cubs and Beavers. The Guild meets on the second Tuesday in various months of the year. Our ¢ommunily involvement is supplemented firstly by the Open DoopJvay Project, which seeks lo develop contact with passers-by and offer Ihe opportunity ol a 'lislening ear. and a place of respile and quiet. Unfortunately this hasn't been able lo open since the end of the pandemic bul we hope lo be able lo do so in the future. We also lease a building to the Pilmeny Development Prt4ect.
Edinburgh: Pilrig St Paul's Parish Church of Scotland Trustees, Annual Report (Continued) Year Ended 31st December 2023 Achievements and Perfomance The numbers hav8 stayed faidy low on a Sunday morning during 2023 bul along with the p8ople in the sanctuary we also live slream Ihe serwce and also pul a recorlling on the website. It appears the recorded seNices are still gelting a reasonable number of Mews. Our fellowship area was able lo open on a Thursday from Dernber. This is currently scheduled for every second Thursday but we how lo be able lo increase the freqU¢Y in 2024. The FoodBank we run on a Wednesday between 4.30pm and 6pM has continued to run and unfortunately has seen an increase in the number of people needing to use it. We are happy lo help provide Ihis service in Leith bul )Uld prefer that people didn't need lo use a FoodBank. We have been working wlh Leith St. Andrew's and Sl. Margaret's in Restalrig to complet8 the work required to unite the three congregations into on& new congregalion. At present our buildings and the buildings of Sl. Margaret's will remain open after the union. We held joint worship on thÈ first Sunday of each rnonth in 2023 rotab'ng the building we worshiped in. We decided not to reace the halls man8ger and spif( the role into 0. We have a deaning company who come in sixteen hours a week. The initial company we used sloppttd providing this service. The ane we have now are doing a great job. We also looked for an administrative assistant for six hours a week bul were unable to find anyone. This is currently being carried out by a member of the congregalion. Our halls are used everyday by communiiy groups and it is good to see this continuing. With the dosure due of Leith St. Andrew's we may see even more use of these in 2024. We are happy to be able lo provide the space at a reasonable hourfy cost for the groups.
Edinburgh: Pilrlg St Paul'5 Parlsh Church of Scotland TTUStees' Annual Report (Continvedl Year Ended 31st December 2023 Financial Review Ordinary offerings exduding tax relief were £29,782 compared lo £30,448 in 2022, a decrease of 2.2Yo. This is part due to the death ol some members who contributed throu9h Ihe Gift Envelopes.11 tshould be noted £9.000 came from offerings from one member. The tax relief claimed was £6,631 compared to £7,157. Induding the tax relief the offerings decxeased by £1,195 from 2022. Our hall let inc(ffte increased to £38,831 from £25,514. This is partly due to the halls being available lor hire for the full year of 2023 and also due to some extra bookings. Thls means the income from hall lets was the the highest income we had in 2023. Our income increased by 32.3Vo. This 15 partly due to the inGrease in the hall rental income but it is mainly due to a legacy DI £22.391. This was un&xpected as it was from the estate of a member who we had received a legacy several years ago. We were adwsed an insurance company had been in touch with the lawyers to advise 8 policy had been rnissed. The donations we received from funerals decreased Irom £1,400 in 2022 to £650 in 2023. Our expenditure increased by 22.4Yo. The largest increase was on fabric costs. We r8quired to get a lol of work carried out on the roof of the halls due lo water gelling in. We a150 had to g81 repairs to the manse roof and also got a new floor for the kitchen. The Investments h8ld by the congregation showed a small increase in 2023. Overall we had an unexpected surplus of £10,242. However, N4rithoul the legacy we would have had a deficit of £12,149 and this Is more in line with the budgeted defiGIt lor 2023. Reserves Policy 11 is the Trustees, policy lo hold reserves of approximately 6 months 8xpendilure including designated funds. Al the ye8r end the Chur¢h held unrestricted fundts of £99,327, which includes legacies of £58,847. This is around 12 months expendfcure. As the work is ongoing to create a new congregation with the union of three churches and there will be exp&nses in relation to this. The Trustees, feel this is in accordance with their policy. The Church also held £9,896 of restricted funds which have been provided for the purposes specffied in noteg.
Edinburgh.. Pilrlg St Paul'5 Parlsh Church of Scolland Trustees, Annual Report Icontlnued) Year Ended 31st December 2023 Statement of Tru$tses' Responsibilities The members of the Kirk Session I Congregational Board must prepare financial statements which give sufficient detail to enable an appreGiation of the transactions of the Church during the financial year. The members of the Kirk Session I Congregational Board are responsible for keèping proper accounting records which, on request, must rellect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charitiés and TnJst8e Investment (Scotland) Act 2005, the Charities Accounts (Scotlandl Regulations 2006 and the Regulation5 Anent Congregation81 Finance approved by the Gen?ral Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding Ihe assets of Ihe Church and must take reasonable steps for Ihe prevention andlor detection of fraud and oth8r Irregularities. AFpr?ved b! the Truslees and signed on their behalf,
Edinburgh: Pilrig St Paul's Parish Church of Scotland Report of the Ir)dependent Examiner Year Ended 31st December 2023 Independent Examiner's Report to the Trustees of Edinburgh- Pilrig St. Paul's Parish Church of Scotland I report on the accounts ol the charity for the Year Ended 31st December 2023 which are set out on pages 7t011. Respective responsibilities of trustees and examiner Thè charity's Iruslees are rèsponsible for the preparation of the accounts in accordance with the terms ol the CharilEs and Trusteè Invègtmenl IScoll3ndl Act 2005 and the Charities Accounts (Scotlandl Regulations 20C618S Brllended). The charity Iruslees cOnser that the audit requirernenl of Regulation 101111al lo Icl of the 2006 Accounts Regulations las arnendedl does not apply It is my responsibilit/ lo examine the accounts as required under section 44111 Icl of the Act and to state whethe," particular mallers have corne lo my atlenbon. Basis of independent examiner's statemènt My examination Is carr,'ed out in accordan viilh Regulation 11 of the Charities Aceounls Iscotlandl Regulakn'ons2006 la5 amende¢l An examination includes a rev of the accounting records kept by the charity and a G(KnparisoTr ol the accounts presented with those records. It also inclu¢es ConSe.,all0n of any unusLtal items or disclosures in the accounts and seeks explanations from the trustees oncerning any such matters. The procedures undertaken Th)t provide all the evidence that would be i&qtJirpd in an audtt, and congèquenlly I do not expréss an audrt opinion on the view givèn by the accounts. Independent examiner's stAtÈmÈnt In the course of my examination. no matter has come lo my attention 1. whh gives me reasonable cause lo believe that in any m8leri81 resped the requirements.. . to keep accounting records in accordance with Section 44111 lal of the 2005 Act and Regullalion 4 of the 2006 Accounts Regulations las amended). * to piepare accwnls which accord with the accounting records and Comp with ReguL4tion 8 of the 2006 Accounts Regulations ias amended). have nol been niel, or 2. to whiGh, in my opinw)n, attention should be drawn in order to enable a proper understanding of the accounts lo be reached. Relewdnl Professional 8cMJy.' The Institute of Chartered Accounlanls of Scotland
Edinburgh- Pilrig St Paul's Parish Church of Scotland Receipts and Payments Accounts Year Ended 31st December 2023 Unrestrlcted Restrict8d Endovdment Funds Funds Funds 2023 2023 2023 Total 2023 Totsi 2022 Recei Donab"ons Legacies A¢ts"e$ ts [krating Fund5 Bank & Deposit inteiesl 1nKestrnt income Note 38,63) 22,391 117 1,324 225 38.855 40.379 .391 117 1,606 1( 328 172 62,463 397 40,813 Rental of pr8rnises S81e of 853ets Sale of IntrEnts Grants Receipts from &neral Trustees Other R8ceipts 38.832 25,514 1.033 1.3 11,427 102,327 417 1CQ 102,854 77,754 Pa ment5 of generating funds CharitabÈ actiMbe5 lknrnan¢e cc)sts 92,182 250 2,361 250 75.408 250 Total Pa ments 92,432 92.611 75.658 Excess of Receipts over Payments for the year before transfers 9,896 237 10.243 Transfers Excess of Receipts over Payments for the year 9.896 237 109 10.243
Edinbur h Pilri st. Paul's Parish Church tem of Bal nce At 31 December 2023 UnYe5tricted Restrictod Endovmwnt Funds Funds Funds 2023 2023 2023 Totsl 2023 Total 2022 NDte Bank De osit Balances Bank & de[lt babn¢es trought for9rd 89,311 9,659 3,727 102,726 101,607 Movemènt in ygar: Exe&% of ReceiKts ow Payments for the year 9,896 237 f09 10,243 2,095 Bank 8 dep)sit balances Carried forward 99,237 9.896 3,836 11Z969 1 D3.702 Investments at market value Marlin Bequest (cost £3831 Scou Bequest {cos: £1,369) Stenh(MJse Bequest (cost £1101 1.201 3,772 1.21M 3.772 344 5,317 1,112 3,494 319 5,317 4,925 Total Funds Carried Forward 99,237 9,8 9,153 118,286 108,627 Assets Gft Recewdb 1.189 1,189 2,939 Llabilities Third party paynEn& due The accounts were approved by the Congregaticnal Board on 2210212024. For artl on behalf of the Con re ational Board
Edinburgh: Pilrig St Paul's Parish Church of Scotland Notes to Accounts As at 31st December 2023 '1. Trustee Remuneration and Related Party Transactions During the ye3r 6 trustees received reimburserrent of ewenses incurred totalling £2.144. This induded £240 for nist8r travelling Ewenses. No tnjstee or 8 person related io a trustee had any personal interest in any contract ortransaction enlered into by the charity during the yesr. 2. Movemerrts in Funds A11Jan 2023 Unreali5ed Al 31 Oec Tran5fgrs Gain l Los5 2023 Receipt5 Payments Unrestricted funds Iris CattanaGh Bequest McLean Bequest G8n8ral Fund Tea Fk 35.415 21,273 9,198 4,082 23.454 93.422 36,404 21,609 17,532 4,319 23.454 103.318 336 100,697 306 92,363 ResepE Fund 102,327 92.432 Restricted fund5 Kirk Session BeneAent Sime 8eque5t Dundas 8equest Nor Fund 1,577 1,069 3.910 1,620 1,098 4,009 664 100 245 180 7,154 417 180 7.391 End01Ment funds Martsn B8qU&St Stenhouse Bequest Scott BUest Galn I k)55 1.640 1,137 4.689 25 89 25 278 392 1.665 1.144 4.767 7.576 78 109 Total funds 108,043 102,854 92.611 118.286 Krrk Session Benevolent Fund is a fund under the t1111 Gotltrol of the Kirk Session and is used by the mifiisier lo help ihe Deeoy in the congregatiDn ahd Ihe pansh. Srme bequest is a fund th81 be used to repair or upgradB the SessiL Room. Oundas bequesl is a fund Ih81 Can bè used for Christian eduGabon. FIw4er Fund 1$ us8d lo provide flowers for display during seMc8s of ivorship. 11 is dso Used to 86nO fbwers to memberg. IEn Income frorn the Martiii bequesti$ io bE usBd lor youth orglSationS bui the Boys, Brigade fflu$t ceIve 50% of the Income used. Incoffle frorn the stenhse bequÈ$t IS lo be used towards a Deaconess. As$istanl Minist8r or Youth Worker. Income from the Scott bequest is tts be used toward5 a Deaconess. Ass15t¥nt Minister DrYDulh Worker.
Edinburgh: Pilrig St Paul's Par15h Church of Scotland Notes to Accounts (Continued) As at 31st December 2023 Unrestricted Restricted Endownnt Fund$ Funds Funds 2023 2023 Total Total 2022 2023 2023 3. Amalysis of Donations FWO Scheme (non Gft Aid) Aid Donations Tax Recored on Q'fl Aid Dc)at'ons (Jdsnary Offerings l(*en Platel CXh8r Offerings, tknats'ons etc 3,092 24,481 6,631 2,209 2,217 38,63D 3,092 24,481 6,631 2,209 2,442 38,855 4,001 24,268 7,160 2,179 2,771 40,379 225 225 4. Nmalysis of Payments Costs of generating funds (Xl8ring enOpeS Charitable activities Mnistries & M.on althation Presbytery dues Mnister's eN)enses Pulpit supp Cther stsffing CDSts Fabric repairs & maintenance Council Tax Heal and light Insurance Ckn¢r building CLEts Cygan & music Telephone, printng, slationery and wstage Cther expense5 28,978 555 28.978 30,794 1,07d 960 315 12,199 4,987 3,470 6,590 7,739 1,035 375 13,242 20,229 3,627 7,227 8,588 375 13,242 20,229 3,627 7,227 2,153 2,1 2,501 1,481 5,189 92,182 5,369 92,361 3,293 75,408 Govemance Costs Indepgndent ey3rrNner's fees 250 250 240 Other payments Pur¢hase of assets Purchase of investnEnts 92,432 92,611 75,648
Edinburgh: Pilrig St Paul's Parish Church of Scotland Notes to Accounts (Continued) As at 31st Decembey 2023 .5. Minister's Stipend Al Church of Scotland congregations contribute to the National Stipend Fund thich bears the costs of all ministers, stipends and employer's contributions for national insurance, pension and housing and 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 £30,135 and the MamuM stipend in 51h and subsequent years of service £37,032. 2023 2022 6. Collections for Third Partles Jars of Grace Chrisban Aid 'r¢fe 150 324 150