REPORT AMD FINAKIAL STATEMEiirs FOR THE YEAR ENDED 31 DECEMBER 2022 FOR Dui¥focHER TrINrrf PARISH CHURCH OF SCOTLAMD Crywe8atlon Ilumber 181196 Charlty Humb•r SC008854
DUNTOCHER TRINITY PARISH CHURCH OF SCOTLAND Flnandal Statements For the Year ende(131 December 2022 CONTENTS: Legal and Admlnlstratlve Infmtlc Trustees Report Statement of Financial Actlvltles Balance Sheet Notes fomilng part of the Flnandal Statements Independent Examlner'5 report
DUNTOCHER TRINrfY PARISH CHURCH OF SCOTLAND LEGAL AND ADMINISTRAThE INFORMATION Charlty Narne: DUnt0 Trinity Parish Church of kotland Charlty Reglstratlm Number: Consresatlon R•fwence Numbef.. 181 196 Prlndpal Offlce 8earers Interim Moderator: slon Clerk: Clerk to the Board". Church Treasurer: Ind•wd•nt Examlner: Bank•rs: Royal i)ank ot ScoELand Sylvanta Way Clydebank G81 1T5 Trustees: All Tru5tee5 who seNed durfr4 the year Lp to the date of $18nlng the acCots. Kfrk Se5slon Member5-. Coniregatlonal Boord Membws: Elders Emeritus
TRU5fEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 Structure, Governance and Ikn14emt Governlng Document The Church 15 admlnlstered in accordance with the terms of the Deed of Constltutlon lor Deed of Con5tltution Unitary Fom)). Recrultment and Appolntment of Trustees h4anbers of Kltk se555( afftl Lhe Qvl¥iryatILal Boord are the charfty trustees. The Klrk Session members are the elders of the churth arKI are chow from those members of the church who are consldered to have the appropriate gifts and skills. The minister, who Is a rTiefftber of the Kirk Session, Is elected by the con8regat6on arKI inducted by Presbytery. The Interim )derator is appointed by Presbytery when there Is no mlnlster in place and he/she is also member of Klrk Sesslon. The Congregational Board 15 appointed from wlthln the congregatlon and members of the con8re8atlon are Invlted to nominate IndlvOduaLs who are belleved to have the skllls and commitment to contriExrte to the management affalrs of the Church, to become rnembers of the Board. Board lknbers are then appointed at the Stated Annual Meetlng and serve for a pedod of three years after whlch they must seek re-electi at the next Stated Annual etIng. 8anlsatlMal structure The Con8rp8atinnal Iloard Is chaired by the Mlnlster or Interlm IAoderator 3nd meets ten tlme5 In a year. Certain responslbllltles are delegated to the Flnance Commlttee and the Property Commlttee as approprfjate. The Klrk St55ion meets ten tlmes a yp.ar and Is respons?ble for splrltual affalrs wlthln Church. ObJectlv•s and Actlvltles The Church of Scotland Is Tdnltarian on doctrlne. Reformed In tradltlon arKI Presbyteflan In pollty. It exlsts to glorlfy God and to work for the a¢fvancement of Chrfst's Kin8dom throughout the world. A5 a natlonal Church, It ackrrf)wledges a dlstlnctlve call and duty to brfn8 the ordlnances of rellglon to the people In every parlsh of kotland through a territorial mlnlstry. It co-operates wlth other Chwche5 In vanous ecumenlcal LI.e5 In Scotland and tr. Achlevements and Performance Sunday serylces are now heid at 11.(Ll a.m. These servlces are open to anyone, members non-members. Regular ecumenical servlces are held with the other Christian Churches In the area and Duntocher Trinlty Parfsh Church has an excellent reiatlonship vlth them. Or8anlsatlons assoclated with the Church dlrectly and avera8e attthThJances are as follows: GuTld 47 The above groups arrange sodal events and outing5 thrw the year. such as dances. fayres, coffee momlngs and general outings. There Is one communlty group, a local Drama aass, currently uilllsing the Church halls. Flnandal R•vl•w The principal Source of income ts from the Weekly Fre11 Offerfng envelope sCIne and the tax recovered from those members who have 518rd Gift Ald declarations. Other sources of Income are fiJndrai5ing events, wthich are attended by residents within the padsh, thnatlor di rental of our prewn15e5.
TRUSTEES. ANNUAL REPORT Icontfnued) YEAR ENDED 31 DECEMBER Z022 Flnanclal Reylew {contlnuedl churr.h rna continues to be let and managed by a commerdal letting agent. The Church of Scotland General Tnjstees the rents receSved. after direct Costs. The balance held at the year-end was £23.08412021-E20.4171. A deflclt of £16.53212021-E8,7CI)I has been incurred on the general furmj. The board and gessi¢Jn continue to be c]([d at the ongolng costs and the level of income to cover these costs. Reser¥•5 Pollcy The Trustees, pollcy 15 to ensure that a5 rntt of the resee5 as LM)sslble are retalned each year to meet flrture commitments wthlist at the same tlme erfjurln8 that current c(#nmltments are fully carried out. In partlcular. congre8atltM's policy 15 to reserve5 of at least £30,(XM), 5ufflclent to cover 6 months. experKMture. Rl%k Mana8ement The Trustees, have reVIed the operatlonal and flrbandal rfsks to which the Churth Is exposed and have establlshed procedures to mitigate the Identlfied r15ks. Staternent of Trustees. RespMslbllltl•s The members of the Klrk Sesslonlcorpdregational Board must prepare flnandal statements whlch 8lve 5ufflclent detall (o eTwble an appieclailon ol transacrlon5 of the Church duMn8 the flnanclal year. The members of the Klrk SeSsI/COn1Ielatl0nal Board are responslble for kccping proper aCCoLtIng records which. on request, Inu5t reftecl U)e (IiidiKlal pos'ltlon of the Church at that tlme. Thls must be done to ensure that the financial statement5 comply wlth th• Charitles and Trust•e Investmènt (Scotlandl Act 2th)5, th¢ Charltlej Account3 (Scotlandl Regulatlons 2CQ6 and the Regulatlons Ajwt Congregatlonal Flnance approved by the General Asspmhly nf the Chijrch of Scotland In 27. Thty are resp(Ible for safeguardlns the a$5ets of the Church and must take reasonable steps for the preventlon andlor detectlon of fraud and other Irregularftle5. Approved by the Trustees and t1r bEhalf Session Clerk 18" Au8u5t 2023
DUNTOCHER TRINITY PARtSH CHURCH OF SCOTLAND sTATEMEp OF FINANCIAL AcnvmE5 FOR YEAR ENDED 31 DECEhlBER 2022 Nrt•s Unr•strfcted Rest11rt 2022 Total 2021 Total Fund5 Funth Funds Incomlng Res¢wr¢es Incomln8 Resources from Generated Funds Voluntary Inc¢)me Donatlons 31.576 31,576 29,811 Artlvltles for Beneratln8 funds Investment Income and Interest 333 127 72 Inc¢mln8 Resources fr¢*n Charlt•ble Artlvltl•s Grants Actlvftles for genwat1 funds Social Events Rental Income 12.303 12,303 11.247 2,662 10,627 2.240 Totsl Incomln8 R•Sr¢0$ 34,149 21,437 55,586 43,172 Resources Expended Charltable Activities Govemance Costs 49.881 16,765 45,288 8C4) Total Resources Expwded 50.681 16,765 67.446 46,074 Net IncomInotIO1nl) Resources 116,532} 4,672 12,9021 Transfers Gross transfers between funds Net Movement In funds 116.5321 4,6n 111,8601 Recty)clllatlon of Fun Funds brought forward 71.553 47,536 119,089 121.991 As at 31st Dernber 2022 55,021 52,208 107.229 119,089
DUNTOCHER TRINrrY PARISH CHURCH OF SCOTLAND BALANCE SHEET AS AT 31 DECEMBER 2022 31.12.22 31.1121 Llsted Investments Current Assets Debtors Cash at bank arKI In hand {6} 23,084 85.995 20,417 1LXI,172 109,079 120,589 Credltors Amounts fallln8 wlthln One Year 171 1.850 1,5 Net Current Assets 107.229 119,Ck89 Total Assets Le55 Curr•nt Lf4bllltl•s 107.229 119.089 Unrestrlct•d R•5•r 55,021 71.553 R•strlcted Reserves 52.208 47.536 107,229 119,089 The ACtntS were approved by the Klrk Sesslon and Flnandal Board on 18th AUSt 2023. For and on beknlf of the Klrk Sesslon arKI Flnandal Board. Sess1 Clerk -Treasurer
DUNTOCHER TRINrrY PARISH CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMEI(rs FOR THE YEAR ENDED 31 DECEMBER 2022 l. Accountlnq P¢llde5 Account1 Cthventlon The Accounts are pr¢pared the accruals t)as1s. Herltsble properties con51Sting ol the Church Halls and Markse are rK)t recorded in the AccoLmts. The title deed5, heid by the Church of ScotlaThJ General Trustees and are valued at £4,171,2n 12021.£3,887,44ZI for Insurnnce w15e5. 1.2 Equlpment Renewals Expendfjtu on equlpment Is treated as a revenue expw6e as and Nthen Incurred. 2. Legal status of the Charlty The Charlty Is an l1n(orp0rated and 15 Jdmlnlstered In accordarKe wlth the ternis of the Deed of Constitutlon or Deed of C(Mstltutlortr Iunltary Fomll. 3. Resources ExPded 2022 2021 Charltsble Actmtles 45,288 Governance Costs: Independent Examlnatlon 786 4. Trustee R•muner4tlon and Related Party Transactlons Durlni the year 3 12021.41 Trtstees recelved remuneration of eypthw Incurred totalllnB £3,1thJ IZ021.E6731. 5. Mlnlster'5 Stlpend All Church of kotland Congregatlons contrlbute to the Natlonal Stlpend Fund vthich bears the cost of all Mlnlsters, StId$, employeT5' contrfbUOns for National Insurance. Pen51on and Housing Lnan Fiind. Alinisters. stlpends are paid In accordance vAth the National Stipend Scale which Is related to years of servlce. For the year under review the mlnlmum stlpend was E28.7C(112021-£28,1371 arhy the maximum stlpend lin thp 5th and subsequent years £35,26912021.£34.5771. 6. Debtors - Amwnts falllni due wfthln One Year 2022 2021 Church of Scotland General Trtee5 23.084 20,417 4fEE=ZXZ= 7. Cr•dftcrs- AmntS fallln8 du• wlthln On• Y•ar 2022 2021 Accruals 1.850
DUNTOCHER TRINrrY PARISH CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 DECEMBER 2022 8. IAovement In Funds 01.01.22 RÈteSpts PaYrlts 31.12.22 Unrestrlcted Fund5 General Fund 71.553 34.149 50.681 55,021 Restrlcted Funds Gld 8anner Group Girls. Brigade nse Fund 12.303 10.298 4,053 191 568 44,n9 9,134 6,467 47.396 47.536 21,437 16,765 52.208 Purpose of Restrlrted Funds Gulld Fund- Thls fund 15 controlled by the Gulld Manè8lng Cornmlttee and conslsts of Income from capltatlon fees and donatlons arKI distributed to charities and projects a8reed by Il commlttee and the members. Mans• Fund . durlng the year the mSe was let U51ng a cthnmerdal lettln8 agent.
DUNTOCHER TRINrrY PARISH CHURCH OF SCOTLAND Independent Examlner's Rewt to the Tntstees of Duntocher Trfnity Parfsh Church of Scotland report on the accounts of the tharity for year ended 31 December 2022 which are set out on pages 1 to t+. Respectlve respsIbIlItIeS of trustees and examiner The charfty's trustees are respon51ble for the preparatirm of the accounts in accordance with the terms of the Charities and Trustee Investment Ikotlandl Act 2CQ5 and the Charitie5 ACcOt5 (Scotlandl Regulations 2C¢NJ. The tharity trustees consFder that the audit requlrement of Regulation 1011 Ila) to Icl of the Acc(Mffits Regulations doe5 not apply. It Is my responsibility to examine the accounts as requlred urKler section 44111 Icl of the Act and to State whether partlcular matters have come to my attention. Basls of Independent examlner's statement My exarnination Is carrfed out In accordance vlth Regulatlon 11 of the Charltle5 AccoLmts Iscotlandl Regulatlon$ 2Cth. An examlnation inclLth5 a revlew of the accountlng records kept by the chorlty and a comparlson of the accounts presented with those re(ord5. It also inclLwJes conslderatlon of arry unusual Items or diKlosures In the accounts, ar seeks explanations from the trustees concerning any such matter5. The procedures undertaken do not provide all the evidenr.p that woijld required in an audlt. •nd cons8qugntly I do not express an audlt oplnlon on the vlew given by the acc¢YJ)ts. Independent exwnlnw's statement In the course of my examlnatlon, no matter has come to my attent1. whlch 8lves me reasonable cause to belleve that In any materlal respect the requlr•ments: to keep accountlnq record5 In accordanc• Sectlon 44111 lal of the 2005 Art and Regulatlon 4 of the 20 Accwits RegulatIor. arml to prepare accounts wfftlch accord t accountlng records aTrl comply th Re8uiatlon 8 of the 2W6 h£Cots Regulatlons have not been met, or to whlch. In my opfjnlon. attentlon sIJ1d be drawn In order to enable a proper understandin of thÈ accounts to be reached. 18:. August 2023