Charity No.: SC 008684 Congregation No.: 110613 THE CHURCH OF SCOTLAND DREGHORN & SPRINGSIDE PARISH CHURCH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022
DREGHORN & SPRINCSIDE PARISH CHURCH AccouNfs FOR THE YEAR ENDED 31ST DECEMBER 2022 SCOThISH CHARITY No.: SC008684 CONGREGATION No.: 110613 c'().I'IA(' TRUSI'EES.. KtRk"SE,g,gin.v. PRLVCIPAL OFFICE BEARERg.. Minister Session Clerk Church Treasurer
DREGHORN & SPRINGSIDE PARISH CHURCH ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022 BANKERS.. Bank of Scotland 167 High Street IRVJNE KA12 8AF
DREGHORN & SPRINGSIDE PARISH CHURCH TRUSTEES, ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022 STRUCTURE, GOVERNANCE AND MANAGEMENT GOVERVING DOCUMENT.. The Acts of the General Assembly, and in particular the Unitary Deed of Constitution, act the prirr governing documents for Dreghorn and Springside Parish Chur¢h of Scotland. RECRUITA4ENT AND APPOINTMENT OF TRUSTEES. Members of the Kirk of Session are the charity trustees. The Kirk Session comprises the elders of the church who are chosen from those members of the church who are Consider to have the appropriate gifis and skills. CHARITABLE PURPOSES. DreghoTn and Springside Parish Chur¢h is concerned with the advancement of faith, mission, growing disciples, pastoral care, and the development of the community, both locally and beyond. ORGANISA TIONAL STRUCTURE.. The Kirk Session which meets regularly throughout the year is responsible for all th¢ affairs of the ongregation. OBJECTIVESAND ACTJVffIES.. The Church of Scoiland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. It ¢xists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a natio[[ Church, it ackJ)owledges a distinctive call and duty to bring the ordinance5 of the Christian Faith io the people in every parish of Scotland through a territorial ministry- It cfroperates with other Churches in various ecumenical bodies in Scotland and beyond. Dreghorn and Spring5ide Parish Church operates from ils premises at 2 Townfoot, Dreghorn, Irvine, KAI I 4EO. SER VJCE OF WORSHIP.. Sunday Morning worship (also available live online), Annual Retnembrance Service {for those who have lost loved ones), Communion servi0¢ three times per year, praise services, Messy Church, shared Holy Week Servic¢s. OTHER ACHIEVEMEKTS.. Regular chaplaincy in local primary and secondary schools, donation of Christmas hampers to support f&Tnilies facing twdship in the coinmunity, support of The Springside Fo(Nl Larder and North Ayrshire Fo Bank. support to various charities including Christians Against Poverty, BIhe$wo0d Care. Poppy Scotland and CHAS. Sunday S¢hool, Bible Study Group. Guild, Prayer Group, weekly toffee community droFi Rainbows, Brownies, Guides, Anchor Boys and Boys, Brigad¢, shared "Crossing Together" fresh expression of Church with Irvine.. Mure Relief. For furtheT details of congregational activit1¢5 and achievelnents visit ww.dreghornspringsidechur¢h.co.uk. ACHJEVEMEATSAND PERFORMANCE.. The congregation continues to minister to the Spiritual needs of the parish providing services on Sunday mornings and al various times throughout the year. The coRgTegation also attend to the weddings and funerals of the paTish. The Chur¢h seeks to promote Christian educatLOll through the Sunday School. youth and adult Organisatior which are all well attended and meet regularly in the Church Hall. They are open lo everyone in the parish. The hall is used by sev¢ral local groups, including the Orange Lodge, the Masoni¢ Lodge. the Mother and Toddlers and a yoga group. page I
DREGHORN & SPRINGSIDE PARISH CHURCH TRUSTEES, ANf4UAL REPORT AND ACCOUNTS FOR THE YEAR ENDED31ST DECEMBER 2022 FINANCIAL REVIEW.. The principal source of incotne comes from Direct Giving either by weekly freewill offerin8 envelopes or by monthly standing order. At present 85 ot our members Gift Aid theiT offerings. 24 by envelope. 60 by Bank Order, and I by Annual Cheque. A further 57 giv¢ using envelopes and monthly standing Order bul (A through Gift Aid. RESERVES POLICY. At the year ¢nd the Church held unrestricted funds of £38,524 of which £22.411 has been designated for fjeneT Fabric Fund. The rernaining balance of £16,113 represents approximately three months of norma] recurring expenditure. INVESTMEJvrs.. At the 3 1st Decernber 2022 this was valued at £46,780.80. STA TEMENT OF TRUSTEE'SRESPONSIBJLITJES.. The Trustees must prepare fInanci statements which gtve sufficient detail to enable an appreciation of th¢ transactions of the Church during th¢ financial year. The Trustees are r¢swnsible for keeping proper accounting reeords which, on request, rnust reflect the fi[Cial position of the Church at that time. This must be done to ensure that the financi statement5 ¢ornply with the Charities and Trustee the Church of Scotland in 2008. They are also responsible for safeguarding the assets of the Church and Regulations 2(KJ6 and the Regulations Anent Congregatiotvdl Finance approved by the General Assembly oflnve5tment {Scotland} Aet 2005, the Charities Accounts {Scotland) must take reasonable Steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf Date: ol page 2
DREGHORN & SPRINGSIDE PARISH CHURCH - SC 008684 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES I report on the Accounts of the Chwity for the year end¢d 31 st DeeembeT 2022 which are set out on pages I to2. RESPECTIVE RESPONSIBII.ITJES ()F TRUSTEESAND EUMINER.. The Charity's Trustees are responsible for the preparation of the Accounts in accordance with the terrn5 of the Charitie5 and Trustee Investment (Scotland) Act 2005 and the Charities A¢counts (Scotland) Regulalions 2006. The Charities Trustees consider that the audit requirement of RegulatÈon 10(I){d) of the Accounts Regulations does not apply. It 15 my responsibility to examine the aecounts as required under section 4411)(c) of the Act and to slate whether particular matters have come to my attention. BASIS OFNDEPENDENTLL4MINER'SSTA TEMENT.. My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination include5 review of the accounting records kept by ihe Charity and a comparison of the Accounts presented with those records. It a150 include5 consideration of any unusual items or disclosures in the Accounts, and seeks explanations from the Trustee concerning any such matt¢TS. The procedures undertaken do not provide all the evidence that would be required in an audi¢ and consequently I do not expTess an audit opinion to the view given by the Accounts. INDEPENDENT E¥4MINER'S STA TEMENT.. In the couise of my examinations no Inatter has come to my attention I Which give me Teasonable cause to believe that in any material respect the requir¢ments'. - to keep accoiinting reLords in accordan¢e with Se¢iion 44(1) of the 2005 Act and Regulation 4 of the 21K)6 Accounls and Regulations. and to prepare aceounts whieh arxord with the accounting rordS a[ comply with Regulation 9 of the 2006 Regulation5 have not been met, or 2 to which, in my opinion, attention should be drdwn in order to enabl¢ a proper understanding of the accounts to be reached. Date..
DREGHORN & SPRINGSIDE PARISH CHURCH RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2022 Unrestricted ReslTlCted EDdowmen¢ Notes VtyDds Fund$ Funds Totsl 21122 Total 2021 RECEJPTS. Donations Investment Income Womens Guild Sunday School 77,424 1,373 1,460 798 77,424 1,373 1,460 798 81,055 1,150 2,095 315 2,690 87,305 83,998 1.370 683 1,523 87,574 700 81,055 1.150 2,095 315 2,690 87.305 Weddings & Funeral Income Hall Lets General Incojne Insurance Claim Receiv¢d TOTAL RECEIFrs 88.274 PA YMENTS. Charitable Activities Governance Costs Women5 Guild Sunday School Other Payment5 TOTAL PAYMENTS Excessl(Defecitl of Receipts over Pavments for the year before tTansfers Transfers to Investments Exce551(Defecit) of Receipts over Payments for the year 86.170 774 ,219 .070 5,178 94,411 86.170 774 1,219 1,070 5,178 94.411 72,080 744 195 16,396 90,528 7,106 7,106 2.254 7,106 7.106 2,254 Gains l (105ses) on Investments 6,216 6,216 2,059 page 4
DREGHORN & SPRINGSIDE PAIUSH CHURCH STATEMEwf OF BALANCES AS AT 31ST DECEMBER 2022 Unreslricled Restricted Endowment Notes Funds Funds Fund5 Tot41 2022 Total 2021 INYESTMENIS.. Investments blfivd Gains / (105ses) on Investments 52,997 6,216 46,781 52,997 6,216 46,781 50,938 2,059 52,997 BAVK & DEPOSITBALANCES.. Bank and Deposit Balances blfd 45,630 45.630 47,884 MOVEMENTJN YE4R.. Transfer to Investments Excess of Receipts over Payments for the year Bank & Deposit Balances clfd 7.106 38,524 7.106 38,524 2,254 45,630 TOTAL ASSETS.. 85,305 85.305 98,627 LIABJLITIES.. Independent Examiners fee not yet billed 804 804 744 The Accounts were approved by the Kirk Session on For and on behalf of the Kirk Session Session Clerk page 5
DREGHORN & SPRINGSIDE PARISH CHURCH STATEMENT OF BALANCES AS AT31ST DECEMBER 21n2 NOTES TO THE ACCOUNTS TRUSTEE REAIUNEIUTJONAND RELA TED PARTYTRANSACTIONS.. The payTnents made to the minister consisted of £nil in respect of travel expen%s. 2 MOVEMENTSINFUND.. Asa¢ Asat 01.01.22 Rteeipts P*ymeDt5 Transfers 31.12.22 Unrestrirted Funds: General Fabric Fund Fabric Fund (Manse) Womens Guild Sunday School General Fund 26,637 3.102 1,903 2.043 2,680 1,373 1,460 798 80.994 87,305 122 321 ,219 1,070 91,679 94,411 6,784 22,411 4.154 2,144 ,771 6,784 Total Funds 45,630 38,524 PURPOSE OF DESIGNATED FUNDS: General Fund General Fabrie Fund Fabric Fund (MaDSe) Nom)al repairs are charged to the general fund This fund is used for extraordinary repairs and improvements Thig fund is used for Manse repairs UDrestricted Restricted Endowment Fund5 Funds Fumds Total 2022 Total 2021 3 ANAL YSIS OF DOAfA TIONS. WFO Scheme {non Gift Aid) Gift Aid Donations Gift Aid Small Donations Tax Recovered on Gift Aid Donations Other Offerings. Donations etc. 17,327 33.189 7,761 9.932 9,215 77,424 17,327 33,189 7.761 9,932 9,215 77,424 17,910 35,961 4,792 11,470 13,859 83.998 page 6
DREGHORN & SPRINGSIDE PARISH CHURCH STATEMENT OF BALANCES AS AT31ST DECEMBER 2022 NOTES TO THE ACCOUNTS Unrestricted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 4 ANAL YSIS OFPA YMENTS.. CharilqbleAclivities.' Ministries & Mission allocation Presbytery Dues Lif¢ and Work Minist¢rial As5iStanee Hall Repairs Other Staffing Costs Fabri¢ Repair & Maintenance Heat and Light Insurance Cleaning Expenses Organ & Music Printing, Ststionery & Postage Donations Other Expenses 53,895 765 222 1,699 53,895 765 222 1,699 46,260 790 252 1.202 1,008 6,117 391 3,290 3,117 232 636 1,295 875 7,682 7.682 5,166 3,012 183 538 1,138 4,934 5.166 3,012 183 538 4,934 6,936 86,170 86,170 72,080 Governance Cos1& Independ¢nt Examiner's fee 774 774 744 Oilier Paymenls.. Church Repairs Hall R¢pairs Audio Equipment & ScieeTr5 Dishwasher for Hall 5,509 3,144 3,144 10.887 2.034 5,178 2,034 5,178 16,396 MJNISTER'SSTIPEND.. All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employer's coniTibutions for national insurance, pension and housing and loan fund. Ministers, Stipends are paid in accordance with the Tk2tional 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 5th and subsequent years of service- £35,269. 2022 2021 COLLECTIONS FOR THIRD PARTIES. Margs Meals Food Larder Shoe Box Appeal Christian Aid Muir Trust British Red Cross- Ukraine Childrens Hospice 805 927 50 20 527 380 2,515 376 4,198 370 1,772
DREGHORN & SPRINGSIDE PARISH CHURCH FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLANDGENERAL TRUSTEES 2022 2021 NETCREDff BAL4NCE.. at 31 st December 2020