The Church of Scotland
Caldwell Parish Church of Scotland
Congregational No: 110604
Charity No: SC008214
Accounts for the year to 31December 2022
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Reference and Administrative Information
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Caldwell Parish Church of Scotland
Charity Name:
Charity Registration Number: SC008214
Congregational Reference No: 110604
Contact Address:
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Trustees
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Bankers
Bank of Scotland, Main Street, Barrhead
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Trustees' Annual Report for the 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.
Recruitment and Appointment of Trustees
The Minister and Elders, who form the Kirk Session and the Congregational Board, are the charity trustees. Elders are chosen from members of
the church who are considered to have the appropriate gifts and skills. The Congregational Board consists of the members of the Kirk Session
and an equal number or smaller number of other members of the congregation who are believed to have the skills and commitment to
contribute to the management affairs of the Church and are elected at the Annual Stated Meeting to serve for a period of three years, after which they must seek re-election at the next Annual Stated Meeting if they wish to continue in office.
The Roll as at 31 December 2022 was 187 adults with 1 death. There are at present 17 Elders and 5 elected members of the Congregational Board.
Organisational Structure
Both the Kirk Session and the Congregational Board met throughout the year in person and online, in accordance with Scotish Government
legislation and Church of Scotland Covid 19 Guideline and restrictions as they applied.
The Board appoints a finance committee, a property committee, a grounds committee and other ad hoc committees as required. There is a
flower committee and groups working with children and young people, each made up of volunteers.
The Kirk Session appoints the organist and choirmaster and the church officer, their remuneration being a matter for the Board. The post of church officer is currently vacant.
Objectives and Activities
The Church of Scotland is Trinitarian in doctirne, 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 territorial ministry. It co-operates with other churches in various ecumenical bodies in Scotland and beyond.
The congregations of Caldwell and Dunlop have been successfully linked to form one charge since January 2009. Caldwell is the only church in the village of Uplawmoor, serving the whole community including surrounding homes and farms in both East
Renfrewshire and East Ayrshire.
In May 2021, the General Assembl of the Church of Scotland passed a new Presbytery Mission Plan Act with a clear Mission First directive. Caldwell's status as a linked charge with Dunlop was impacted by the Presbytery Mission Plan Act which discourages linkages, favouring instead the union of two or more congregations under the Unitary Constitution. Such a union involves the union of charges, parishes, Kirk Sessions, Financial Boards, property and funds. This structure requires fewer committee meetings and associated administration, enabling time, people and resources to be shaped and directed to local Mission. In December 2021, after long and careful consideration, the joint Kirk Session of Caldwell linked with Dunlop unanimously approved moving forward with a Union with both church buildings retained, with Sunday service of worship in both villages and with the etaining her unrestricted tenure.
The impact of the Presbytery Mission Plan Act continued throughout 2022. With agreement at Presbytery level for the proposed union, our church buildings, both Caldwell and Dunlop, were subsequently listed Category Afor retention, allowing us to move forward with confidence. At the end of September 2022 all business from the Presbytery of Irvine and Kilmarnock moved to the new Presbytery of the South West of Scotland. The South West Presbytery had its first meeting on 1 October 2022.
In November 2022 the SW Presbytery Planning Committee set out the process for implementation of Mission Plan objectives. This included
the proposed union of Caldwell and Dunlop Parish Churches, stage 1 of which is now complete with formal written consent given by our Minister to the Union. With the process ongoing, we can begin the more detailed discussions with Dunlop on how the Union will work inpractice and missionally.
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L
Trustees' Annual Report for the year ended 31December 2022 (cont'd)
As the year progressed, there was an easing of the impact and restrictions of Covid 19 and subsequent variants. With our weekly worship
ongoing, we welcomed the return of most of our church based activities, including the Bikers' group, Senior meetings, Soup and Snack
lunches, fundraisers and children's activities. The Bible Exploration Group meets weekly online.
We record our weekly worship services and upload to You Tube and the church website. With enhancements to our AV systems, our aim is to
enable live streaming of our Sunday and other services. At pr sent, online worshippers can view live services from Dunlop.
Crucially, the financial stewardship, administration, outreach and pastoral care arrangements, property and grounds maintenance, repair
and cleaning continued throughout the year, providing the support framework for all that occurs in the church.
The commitment and energy given by those involved in all church activities including our zoom and online congregation, is vital to the
delivery of our mission objectives as we seek to remain relevant and strengthen our presence within the community.
The decision to reorder our Sanctuary and remove the church pews was taken by the Board and Session in January 2021, with the aim of
offering a more flexible, responsive and welcoming space.
With issues, unconnected to Caldwell, yet to be resolved at Presbytery level, this work remains on hold. Considering the delay and subsequent cost of living crisis it was thought prudent to revisit the costings associated with theproject and explore the availability of funding.
As expected, costs have risen considerably and therefore we are currently seeking assistance and advice from Presbytery on options and appropriate funding streams.
Achievements, Performance and the Future
We remain committed to our Mission led objectives, being sensitive and responsive to individual, family and community needs across our Parish.
We were delighted to renew our links with thelocal primary school throughout 2022, with services in school and in church, railing art and messaging and we look forward to strengthening that relationship going forward,
Over the year we hadone wedding and two baptisms in the church. In addition to weekly worship, we have seen a welcome return to
our choir; Holy Communion, Easter, Harvest, Watchnight and Christingle Services.
Our Messy Church activities continue to grow with 18 children and their families regularly participating in our events. We were
delighted to receive requests from parents involved in Messy Church for a Sunday School. How we proceed will bediscussed with parents in the New Vear.
We are currently hosting a 25 week placement of a Ministry Candidate in training. Katrona Templeton works with the Deaf Church in Kilmarnock and to date has participated andled in many aspects of worship in Caldwell and Dunlop, and other activities.
We offer multiple and varied options for worship that reflect the needs and preferences of members and parishioners, The
improvements to our AV system are ongoing and will enable livestreaming of all our church services with theadded opportuinity
to access and use in real time the many Christian and church support materials to enhance our activities. Worship takes place each
Sunday at 10am with tea and coffee available after the service. Our central location within the village enables us to use the front of the church and railings to best effect for Christian messaging and themed displays.
Going forward, our resolve and intent remain strong as welook ahead with enthusiasm to our Union with Dunlop and to improving and enhancing our missions in the Parish.
Financial Review
There was a deficit for the year of £21,976 {2020: surplus £21,913). No units in the Church of Scotland Growth Fund were purchased this year. The income derived from donations and fundraising has been analysed in note 3 of the accounts. The Caldwell manse was rented out for the full year. The analysis of the expenditure can be seen in note 4 of the accounts.
Reserves Policy
It is the Trustees' policy to manage effectively the reserves and ensure there are sufficient funds to cover 6 months expenditure. However, additional reserves are being held as a contingency for additional fabric repairs to the ageing properties.
At the year end the Church had unrestricted funds of £133,205 of which £6,633 has been assigned to the Fabric Fund and £2,427 Is held in the Kirk Session Fund for dispersal at the discretion of the Kirk Session. The balance of £124,145 Is the Reserve Fund which will be used when the needs arise.
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Trustees' Annual Report for the year ended 31December 2022 (cont'd)
Statement of Trustees' Responsibilities
The trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year and 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.The trustees 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
s
Session Clerk
26 February 2023
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Independent Examiner's Report to the Trustees of Caldwell Parish Church of Scotland
I report on the accounts of the charity for the year to 31 December 2022 which are as set out on pages 7 to 9.
Respective responsibilitiesof 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) regualtions 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Account 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 explanations from trustees concerning 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
-
1 which gives me reasonable cause to believe that in any material respect the requirements :
-
to keep accounting records in accordance with section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Account
-
Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Account
-
Regulations,
have not beenmet, or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: Name: Address: Date: 20th March 2023
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Caldwell Parish Church of Scotland Receipt and Payments Account Year ended 31 December 2022
| Unrestricted | ||||
|---|---|---|---|---|
| Funds | Total | Total | ||
| Note | 2022 | 2022 | 2021 | |
| £ | £ | £ | ||
| Receipts | ||||
| Donations | 3 | 38,533 | 38,533 | 42,398 |
| Legacies | 20,392 | |||
| Weddings & Funerals | 560 | 560 | 120 | |
| Fundraising Events | 3 | 935 | 935 | |
| Bank & Deposit Income | 446 | 446 | 86 | |
| Investment Income | 944 | 944 | 1,030 | |
| Sub Total | 41,418 | 41,418 | 64,026 | |
| Rental of manse | 6,808 | 6,808 | 7,790 | |
| Collections for third parties | 1,700 | 1,700 | 835 | |
| Total Receipts | 49,926 | 49,926 | 72,651 | |
| Payments | ||||
| Charitable Activities | 4 | 71,902 | 71,902 | 50,738 |
| Purchase of Investments | ||||
| Total Payments | 71,902 | 71,902 | 50,738 | |
| (Deficit)/ Surplus for year | (21,976) | (21,976) | 21,913 |
Statement of Balances As at 31 December 2022
| Unrestricted | ||||
|---|---|---|---|---|
| Funds | Total | Total | ||
| Note | 2022 | 2022 | 2021 | |
| £ | £ | £ | ||
| Bank Balances | ||||
| As at 1 January 2022 | 108,822 | 108,822 | 86,909 | |
| Excess of receipts over payments | (21,976) | (21,976) | 21,913 | |
| Balance as at 31 December 2022 | 2 | 86,846 | 86,846 | 108,822 |
| Investments at Market Value | 46,359 | 46,359 | 51,852 | |
| (cost £44,976) |
The accounts were approved by the Kirk Session/Congregational Board on 26 February 2023 For and on behalf of the Kirk Session/Congregational Board
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Caldwell Parish Church of Scotland Notes to Accounts
Year ended 31 December 2022
1. Trustee Remuneration and Related Party Transactions
There were no trustees' remuneration or other benefits in the year.
During the year expenses of £480 were incurred b
| 2. | Bank Balances | 2022 | 2021 | ||||
|---|---|---|---|---|---|---|---|
| £ | £ | ||||||
| Bank Current Account | 18,890 | 22,256 | |||||
| Deposit Account - C.O.S | Investors Trust | 67,956 | 86,566 | ||||
| Total | 86,846 | 108,822 | |||||
| Movement of Funds | |||||||
| At 1Jan | Incoming | Outgoing | Gains& | At 31 Dec | |||
| 2022 | Resources | Resources | Transfers | losses | 2022 | ||
| £ | £ | £ | £ | £ | £ | ||
| Unrestricted Funds | |||||||
| Reserve Fund | 149,906 | 383 | (20,651) | (5,493) | 124,145 | ||
| Fabric Fund | 8,455 | 36 | (18,663) | 16,805 | 6,633 | ||
| Kirk Session Fund | 2,313 | 13 | (50) | 151 | 2,427 | ||
| General Fund | 49,494 | (53,189) | 3,695 | ||||
| Total Funds | 160,674 | 49,926 | (71,902) | (5,493) | 133,205 |
Purpose of Unrestricted Funds Fabric Fund The trustees have set aside funds for the maintenance of the Church property Kirk Session Fund This fund is to be dispersed at the discretion of the Kirk Session
3. Revenue
| Revenue | |||
|---|---|---|---|
| 2022 | 2021 | ||
| £ | £ | ||
| Donations | |||
| Freewill offerings | 31,312 | 33,047 | |
| Tax recovered on Gift Aid Donations | 3,924 | 8,439 | |
| Open Plate | 1,214 | 521 | |
| Other Offerings | 2,083 | 391 | |
| Total | 38,533 | 42,398 | |
| Fundraising | |||
| Soup, sandwiches & coffee | 935 | ||
| Regular Fund raising events | |||
| Total | 935 |
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Caldwell Parish Church of Scotland Notes to Accounts
Vear ended 31 December 2022
4. Expenditure
| Expenditure | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| National Ministry&Mission&Wider Work | ||
| Ministries&Mission | 37,360 | 33,578 |
| Presbytery Dues | 790 | |
| 37,360 | 34,368 | |
| Local Staffing Costs | ||
| Minister's travelling expenses | 480 | 480 |
| Minister's telephone&other expenses | ||
| Other remuneration | 2,570 | 1,175 |
| 3,050 | 1,655 | |
| Building Costs | ||
| Fabric Repairs | 16,599 | 457 |
| IT costs | 566 | 1,571 |
| Heat&Light | 4,660 | 3,776 |
| Insurance | 2,083 | 1,971 |
| Manse Fabric Repairs | 2,064 | 668 |
| 25,972 | 8,443 | |
| Other Local Costs | ||
| Telephone, printing | 20 | 120 |
| Congregational Organisations | 100 | |
| Piano Tuning | ||
| Church Grounds | 230 | |
| Manse Grounds | ||
| Linkage Shared Expenses | 1,949 | 3,515 |
| Other Expenses | 1,751 | 1,572 |
| Collections for third parties | 1,700 | 835 |
| 5,520 | 6,272 | |
| Charitable Activities | 71,902 | 50,738 |
| Purchase of Investments | ||
| Total Expenditure | 71,902 | 50,738 |
5. Collections for third parties
Ukraine Appeal £578, Pakistan Flood Relief £772, ER Foodbank £350
6. Minister's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all ministers' stipend 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 fifth and subsequent years) £35,269.
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