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← Portlethen Parish Church of Scotland

2022-12-31-accounts

The Church of Scotland

Portlethen Parish Church

RECEIPTS AND PAYMENTS ACCOUNTS 2022

Congregation No: 321934

Charity No: SC 007420

Refei'ence and Admllllsti'atlve Infoi'mxtlon Chaiity Name: Portlethen Parish CILurclL CharilTr Registr%tion Number: SC (K>7420 Congregatlon Refei'ence llo: 321934 Contact Addi'ess: The Chiuch Office The Hill PortletlLen AB124QP Trustees incipal Office-beai'eTS Minister.. Session Clerk.. Church Treasurer.. Indepelldent Examiuci. Bankers . Bank of Scotland Aberdeen

Portlethen Parish Church SC007420

Trustees' Annual Report Year ended 31 December 2022

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).

Recruitment and Appointment of Trustees

Members of the Kirk Session are the charity trustees listed on page l . 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 introduced by Presbytery .

Organisational Structure

A "Unitar y Constitution'· has been in place since 1st January 2013.

The Kirk Session which meets three times a year is responsible for spiritual affairs within the church as well as Finance, Property and Stewardship.

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 througho ut 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 ecumenical bodies in Scotland and beyond.

Portlethen sits on the outskirts of Aberdeen City and continues to expand due to growing developments. Hillside, Marywell and Chapleton all have new communitie s and efforts continue to ensure the Church plays a vital role to bring them together.

Community Organisations are invited to attend Services, and these include the Air Training Corps, Boy Scouts and Girl Guides. The local schools, Primary and Secondary, continue to attend special Services and classes relating to the school curriculum in the Church building throughout the year. The Minister acts as Chaplain to the local schools conducting Assemblies on a regular basis.

Separate Christian Education is offered to children and youth via the Children' s Ministry Team which meet within the church hall and offer activities to boys and girls ranging from pre-school up to primary seven age. This group operates under the name of"Messy Church".

The Church also organises regular social events and an annual online Christmas Fayre. The church also held their Christmas Tree Festival, which helped raise monies for Aberdeen Cyrenians.

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Portlethen Parish Church SC007420

Trustees' Annual Report (cont) Year ended 31 December 2022

Achievements and Performance

During the year, ReJllllllllllllllran Messy Church along with the Children' s Ministry Team. Messy Church offers activities for c meets one Saturday every month from 3pm -5pm.

Financial Review

The Church' s main source of income is derived from Members ' regular offerings via Open Plate, Free Will Offering Envelopes and by Bank Standing Orders. This is supplemented by tax refunds received under the Gift Aid scheme by those members who participate.

The Church continues to cl a im payments from HMRC under the Gift Aid Small Donations Scheme (GASDS).

The Church also receives income from a) rentals for the use of the church halls from external organisations , b) our regular fund-raising event, the annual Christmas Fayre and c) Wedd ings, Baptisms and Funeral services conducted by the Minister.

Reserves Policy

It is the Trustees' policy to hold locally reserves of approximately three months expenditure including designated funds.

At the year end the Church held unrestricted cash funds of £38,000 of which £772 had been designated for Fabric Fund , £25 ,221 as a General Reserve and £12,007 for general use. The Fabric Fund balance is set aside for future repairs/maintenance and developments.

The Church also held £7,122 of restricted funds which have been provided for the purposes specified in Note 2 to the accounts, on page 8.

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Portlethen Parish Church SC007420

Trustees' Annual Report (cont) Year ended 31 December 2022

Statement of Trustees' Responsibilities

The members of the Kirk Session/ Cot1swga.tigAal Qeftrs must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial 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,

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Session Clerk
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Trustee Treasurer

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Portlethen Parish Church SC 007420

Independent Examiner's Report to the Trustees of Portlethen Parish Church

I report on the accounts of the charity for the year ended 31st December 2022 which are set out on pages 6 to 11.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation l 0(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeks explana tions 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 view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

have not been met, or

Name:

.C.C.A. (Fellow of the Association of Chartered Certified Accountants)

Independent Examiner

Date: 16[1] h March 2023

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Portletheo Parish Church

Receipts & Payments Account

Yearended 31 December 2022
Note
In1.oming Resources
Incoming resources fromgenerated
funds
Voluntaryincomefromdonations
Income fromInvestment
Rental Income fromChurchBuildings
Receiptsfromfundraisingactivities
Grants
TotalIncoming Resources
3
Resources ExJ!ended
Costs of generatingfunds
4
Charitableactivities
4
Total ResourcesExJ!ended
Netincomiog/(outgoing)resources
before transfers
Transfers betweenfunds
Net incoming/(outgoiog)resources
before other recognised gainsand
losses
Proceeds fromsale of investments
Netmovement in funds
Total funds brought forward
Total funds carried forward		 Unres tricted
Funds
2022
36338
796
15036
4862
0
57032
76
63877

63953
-6921
0
-6921
0
-6921

44921

38000		 Restricted
Funds
2022
0
I
0
0
0

0
0
0
0
0

7121

7122		 Endowment
Funds
2022
0
0
0
0
0

0
0
0
0
0

0
0
0
0

0
0		 Total
2022
36338
797
15036
4862
0
57033
76
63877
63953
-6920

0
-6920
0
-6920
52042
45122		 Total
2021
35077
777
7468
2988
2346
48656
69
57578
57647
-8991

0
-8991
0
-8991
61033
52042

6

Portlethen Parish Church

Statement of Balances

At 31 December 2022

At 31 December 2022
Unrestricted Restricted Endowment Total Total
funds Funds Funds 2022 2021
£ £ £ £ £
Bank&De(!Osit Balances
Bank&depositbalances
broughtforward 44921 7121 0 52042 61033
Movement in year:
ExcessofReceipts over
Payments fortheyear -6921 l 0 -6920 -8991
Bank&deposit balances
carried forward
38000
7122		 0 45122 52042
Investments at market
value 34063 0 0 34063 38100
(cost£\5338)

The accounts were approved by the Kirk Session and Financial Board on 16th March 2023.

For and on behalf of the Kirk Session and Financial Board

Session Clerk Treasurer

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Portlethen Parish Church Notes to the Accounts

l Trustee Remuneration and Related Party Transactions

Other than the Minister's Stipend and Expenses, shown in note 4, no remuneration or expenses were paid to a trustee of the charity.

2 Movements in Funds

Unrestricted
funds
Unrealised Reserve
Designated Fabric
Fund
Designated
Restricted
funds
Margaret
Endowment
funds
Totalfunds
Donaldson Fund
JPlC
Reserve Fund
General Fund		 At1 January
2022
£
0
1235

44921

7121

52042
6037
1084
25188

18498		 Receipts
£
0
763
57032
0
33

56263		 Payments
£
0
1226

63953

0

63953
0
0
0

62727		 Transfers
£
0
0

0
0
0
0
0
0
0

0		 At31
Dec
2022
£
0
772
38000
6038
1084
25221
12007




57033		 7122
45122

Purposes of Unrestricted Funds

Fabric Fund: The Trustees have set aside funds for the maintenance of the Church and Church Hall properties.

Reserve Fund: The Trustees have set aside funds from the General Fund but immediately available if required.

General Fund: Represents the Bank Current Account for receiving and distributing funds.

Purposes of Restricted Funds

Margaret Donaldson Fund: This is a fund to benefit the Youth of the Church.

JPIC- Justice, Peace and Integrity of Creation - this group supports Christian Aid, Fairtrade and Eco Congregation.

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Portlethen Parish Church

Notes to the Accounts

Unrestricted Restricted Endowment
Funds Funds Funds Total Total
2022 2022 2022 2022 2021
3 AnalysisofIncome £ £ £ £ £
WFOScheme(non GiftAid) 3477 3477 2809
Gift AidDonations(incl"GiftDay'") 21379 21379 22289
Tax RecoveredonGitl AidDonations 7148 7148 6427
OrdinaryOfferings (Open Plate) 3964 3964 3087
Weddingsandfunerals 1200 1200 1357
Donations 0 0 465
UseofPremises-1lall Rental 15036 15036 7468
Investment Income 796 797 777
Presbytery Dues refund 370 370 0
Fund-raising Activities 3662 3662 1631
Grants 0 0 2346
57032 1 0 57033 48656
4 Analysis ofPayments
Costs ofgeneratingfunds
Offeringenvelopes 76 0 0 76 69
76 0 0 76 69
Charitableactivities
Ministries&Missionallocation 29298 0 29298 30208
Presbytery dues 0 0 0 1409
Minister's expenses 1918 0 1918 1802
LocumMinister 0 0 0 0
Otherstaffingcosts 13299 0 13299 10295
Fabric repairs &maintenance 1226 0 1226 933
Council Tax 2859 0 2859 2775
Heat and light 5494 0 5494 3509
Insurance 2787 0 2787 2715
ChristmasFayre 0 0 0 155
Church office expenses 2647 0 2647 2226
Organ&music 568 0 568 542
Lunch Club 0 0 0 0
Christmas Tree Festival 0 0 0 0
MiscellaneousExpenses 1348 0 1348 314
Traidcraft Stall 0 0 0 0
Third PartyCollections 2256 0 2256 345
JPIC 0 0 0 0
Resources 156 0 156 282
Messy Church 21 0 21 68
63877 0 0 63877 57578
Governance costs
Independentexaminer's fees 0 0 0 0 0
63877 0 0 63953 57647

9

Portlethen Parish Church Notes to the Accounts

5 Minister's Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which 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 £28,700 and the maximum stipend in the 5th and subsequent years £35,269.

2022 2021
£ £
6. Collections for Third Parties
AberdeenCyrenians 813 0
1stPortlethen Scouts 443 0
ChristianAidUkraineAppeal 1000 0
PortlethenOut ofSchool Club 0 145
ChristianAidStand-up forMums 0 200

2256 345

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APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

CAPITAL ACCOUNT
CreditBalances held at31December at cost
Market Value of Balancesat 31December		 2022
£

14627

25887		 2021
£

14627

28955
REVENUE ACCOUNT
CreditBalance at 31 December 2540 2036

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