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 acCo￿ts.
Kfrk Se5slon Member5-.
Coniregatlonal Boord Membws:
Elders Emeritus

TRU5fEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2022
Structure, Governance and Ikn14em￿t
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¥iryatIL￿al 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 Fre￿￿11 Offerfng envelope sCI￿ne and the
tax recovered from those members who have 518r￿d 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 rn￿tt of the rese￿e5 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 reVI￿ed 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 aCCoL￿tIng 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 2￿7. 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 t￿1r 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•S￿r¢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 IncomIn￿￿o￿tIO1nl)
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 D￿ernber 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 ACt￿ntS were approved by the Klrk Sesslon and Flnandal Board on 18th A￿USt 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 w1￿5e5.
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 l￿1n(orp0rated and 15 Jdmlnlstered In accordarKe wlth the ternis of
the Deed of Constitutlon or Deed of C(Mstltutlortr Iunltary Fomll.
3. Resources ExP￿ded
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, StI￿d$, employeT5' contrfbU￿Ons 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 Tr￿tee5
23.084
20,417
4fEE=ZXZ=
7. Cr•dftcrs- Am￿ntS 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 PaYr￿lts
31.12.22
Unrestrlcted Fund5
General Fund
71.553
34.149
50.681
55,021
Restrlcted Funds
G￿ld
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 m￿Se 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 resp￿sIbIlItIeS 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
ACcO￿t5 (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£Co￿ts Regulatlons
have not been met, or
to whlch. In my opfjnlon. attentlon sI￿J1d be drawn In order to enable a proper
understandin
of thÈ accounts to be reached.
18:. August 2023