The Church of Scotland Liberton Northfield Parish Church of Scotland, Edinburgh REcEIvfs AND PAYMENTS ACCOUNTS for the year ended 31 December 2022 Congregation No: 010057 Charity No: SC 008891
Reference and Administrative Information
Charity Name: Liberton Northfield Parish Church of Scotland, Edinburgh Charity Registration Number: SC008891 Congregation Reference No: 010057 Contact Address: Gilmerton Road Edinburgh EH16 5UR
Kirk Session Committee Members and Trustees
Rev (until January 2022) Rev (from January 2022 to June 2022) Rev (from June 2022)
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ntil June 2022)
Principal Office-bearers
Minister: Interim Moderator
Session Clerk Church Treasurer:
Property Convener Safeguarding Coordinator
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January 2022 to June 2022) (from June 2022) uary 2022) e 2022) uary 2022)
Independent Examiner
Name FCCA Address: Hollis Accounting Limited 3 Melville Crescent Edinburgh EH3 7HW
Bankers
Bank of Scotland Cameron Toll Edinburgh
1
Trustees, Annual Report Year ended 31" December 2022 Structure, Governance and Management fjoverning Document The church is administered in accordance with the terms in the Deed of Constitution (Unitary Forml. Recruitment and Appointment of Trustees. The setving elders of Liberton Northfield Parish Church who are member5 of the Kirk Se55iOn, in accordance with a decision reached on the 12 May 2009 and recorded in the minute of the Session, serve as the Charity Trustees. The elders of the Church are chosen from the members of the Church who are considered to have the appropriate gifts and skills. The Minister, who is a member and moderator Ichairl of the Session, is elected by the congregation and inducted by the Presbytery. The minister is an ex-officio member of all the subcommittees,. Property Cornmittee. Finance Committee, Publications Committee and Communications Committee. During a period of vacancy, an Interim Moderator is appointed by Presbytery. The Kirk Session has standing committees which are as follows: Property Committee Trustee) Trustee) Finan¢e Committee reasurerl (until February 20221 ru5teel Trustee) (co-opted) (from January 20221 Publlcatlons Commlttee enor, Trustee) O-optedl (until October 20221 Communications Committee (including AV team) nvenor, Trustee) ITrusteel el (from January 20221 usteel (from January 2022 rusteel Ifrom January 20221 Organisational Structure Mernbers of the Kirk Session are the charity trustees. The Session has respon5ibilty for overseeing spiritual and temporal affairs within the church, is chaired Imoderatedl by the Minister/ Interim Moderator, and usually meets more than six times a year. Certain responsibilities are delegated by Session, as appropriate, to the Standing committees i.e. the Finance, Property (including Health and Safety), Communication5, and Publication5, or
particular individual roles, e.g. Roll Keeper, Treasurer, Property Convener. Safeguarding Co- ordinator. The Minister/ Interim Moderator has ex-officio membership of all these committees, and of the groups that oversee Safeguarding, Visitation, and the Young Peoples. work. The Session is responsible for setting the times and the number of Services of Worship, whereas the Minister/ Interim Moderator ultimately has the sponSibl11ty. subject only to Presbytery, for the conduct and content of these Service5 and of other forms ot ministry le.g. Bible Studies, Prayer Meeting5, Prayer Ministry), and for administering the sacraments. Similarly. the Minister/ Interim Moderator is responsible to Presbytery for conduct and content of the instruction of young people, and as such is the 'head' of the Sunday School (Trailblazersl. The Session Clerk is appointed by Session to keep the record of minutes of Session. to issue extracts of the minutes le.g. to Presbytery) when authorised, and to present the minutes annually to Presbytery for examination. Objectlve and Activitie5 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 throughout the world. As a national Church, it acknowledges a distinctive call and duty to brin8 the ordinances of religion to the people in every parish of Scotland and through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Details of activities within the Church are set out below in the form of a profile of a typical week in the life of the Church. Profile of a week in the life of Liberton Northfield During 2022 MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY 5ATURDAV SUNDAY Re8ular 11:31>14:fJ) iO..CN>ii..00 Big Idea meetin8 Imonthly. Adhocl lo:0(li..00 Prayer meeting Toastie Tuesday Iduring term timel Morning Worship morning and evenin8. Space for Growth Iwellbeing garde group) followed by tèas 15'.00-16.'00 SEECAT Meeting Iprogrammel 14:30-15..30 Ecumenical group for contemplative prayer I4:15:30 Fellowship lapprox. twice per monthl (until group c105ed September 20221 12.3 14:30 Fridav Drop-ln for Hieh School pupils Iduring term tirnel I5..317:00 Explorin8 our Faith group rnet during autumn instead of evening worship 19.30-21.30 Kirk Session lapprox. monthlyl I7.10.30 Rainbows and Brownles (durin8 term timel 18.'30-19:30 Evéning Wgrship {Occasiona51y a joint Service with local con regationsl
There are also occasional hall bookings for parties on Saturdays, and community group meeting5 on Tuesdays and Thursdays. Achlevements and performance Rev demitted from Liberton Northfield on 27th January 2022. Rev acted as interim moderator from January untll June 2022, followed by Rev Dr rom June 2022. We have been blessed to have Rev with us in the role of locum since January 2022. 2022 has been a year of uncertainty a5 the Presbytery Planning process continued. Liberton Northfield ha5 been asked to form a union with Gracemosjnt, Liberton Kirk. Tron Kirk Moredun / Gilmerton and Reid Memorial. Now that the plan has been formally approved bv Presbytery, the Kirk Se55ion5 from these churche5 will work together to agree a "ba515 of union" Over the past year, the churches have continued to develop a collaborative way of working, with a "Joint Kirk Sessions Planning Day" held on 12th November. Following this, a number of subgroups have been formed to work through practicalitie5 and plans for different aspects of church life. There 15 continuing uncertainty about church buildings, with the new united charge being asked to demonstrate the missional use being made of each building in advance of a final decision by December 2024. The Congregational Roll has been brought up to date and stands at 105 members + 8 Adherents = 113 in total at 31 December 2022. Approx. 20-60 regularly attend on a Sunday morning. with the average attendan having increased towards the end of the year. Worshlp Sunday morning Services are inclusive. incorporating a balance of traditional and contemporary styles. This includes the singing of hymns, prayers, a sermon, and sacraments as arranged. Members from the congregation are invited to take part through a voluntary rota to do prayers and reading5 during services. A church mu51cian provides regular accompaniment at Sunday morning services. The children enjoy a time of separate teaching, games and crafts on Sunday mornlngs facilitated by a team of volunteers. The evening services are smaller and more informal. The style is in the form of a 'homegroup' with a focus on leaming and discovering topics around our Christian faith and life. Worship extends beyond Sundays and includes times of prayer, Bible study, and fellowship. The churches in the South East Edinburgh Cluster ILiberton Northfield. Liberton Kirl Tron, Gracemount and Reid Memorial) meet for a joint prayer meetin8 on the last Sunday of each month. Each congregation takes a turn to lead or host this meeting. Dlsclpleshlp During the early part of 2022, evening services continued to be held via zoorn, and focussed on a5pect5 of discipleship. From October to Oecember, the evening services were replaced by an afternoon meeting "Sundays @ 3:30 - Exploring our Faith" This face to face meeting included refreshments, an interactive talk, group discussion and prayer. supporting congregation Members to explore and develop their faith.
Fellowship Sunday morning service5 are followed by light refreshments with around half of the people attending the service taking the time to enjoy further fellowship over tea and coffee. The Fellowship group met regularly during the early part of the year but made the sad decision to close the group in September 2022. Their final "spring tea" in May was a great success and the Social Committee are planning to continue with some of the annual events previously organised by the Fellowship. The Social Committee and the Trailblazer leaders have organised several fellowship events th across the year including a "aet ready for Christmas" morning on 26 November, which involved 3 groups engaged in different activities around the church, and coming together for "elevenses" and joint fellowship. In late April, the Space for Growth gardening group started to meet on Friday mornings providing refreshments and Fellowship in a dedicated garden space to the side of the church. Throughout the summer and autumn, congregation members were able to benefit from fresh produce grown in this garden. Outreach Following a long pause due to covid-19, Toastie Tuesday restarted on iiih January 2022. This is a joint initiative of the South East Edinburgh Cluster churches, in partnership with Young Life International and leaders from The Rock SU Club at Liberton Primary. This weekly event, held at Liberton Northfield. regularly serves lunch to an average of 160 pupils from Liberton High School. After several months of re-establishing Toastie Tuesday* the Friday Drop-ln initiative restarted in November 2022. This aims to provide an opportunity for conversations and relationship building with smaller groups of young people, building on the work of Toastie Tuesday. Several of the events organised by the Social Committee this year were promoted across the community, including the Jubilee Family Fun Day on 4, June, the Back to School Barbecue on 20th August and the Coffee Morning and sale on 5th November. Liberton Northfield participates in a range of ecumenical oijtreach projects, i.e. The Big Idea, SEECAT and the Parish Grouping. Regular banners and posters are put up outside our church building to inform and reach out to anyone needing our services. We have also established links with local organisations - Inch House Community Centre and Bridge End Farmhouse- to f urther serve the local community. Financlal Review The principal source of income is from offerings by members and visitors, and this takes the form of the Weekly Freewill Offering IWFOI scheme (including sums paid by standing orderl, ordinary offerings lopen platel, and Gift Aid donations lincludinE tax recovered). The total of such income in 20221£33,8901 showed a decrease of £21,235 on 2021, this is a considerable decrease. During 2021 there was a considerable amount of backdated and one off gift aid claimed. Gift Aid has been claimed for the tax year to March 2022. Although there has been a decrease in the outgoing costs there is Still a considerable 1055 on the general fund of £14,363. Other income lincluding rental of premises, sums for weddings & funerals, and donations) - £2.678. Income from 'Toastie Tuesday, has resumed following the restart of the activity.
Total receipts for 2022 totalled £42,289 compared to £61,023 in 202 1. Payments are virtually wholly relalpd to ch."Jiitable dctivities. The total of payments for charitable activitieg amounted to ES6,380 In 2D22, comparerl to £67,157 in 2021 a net decrease of £10,777. There was a decrease In Fabric Maintenance costs of £7,848 and there are savings in Ministry & Mission allocation. This year there Is the addition of Locum c05t5 1£7.1901 and bookkeeping costs (£9181, but overall there is a decrease of E9,630 in expenditure for the year, Re5erve5 Policy Based on Bank and Deposit balancÈs only, the Church held Unrestricted funds at the end of the year of £34,246 Icompèred 10 £49.484 at the Sta rt of the yearl, of which £11,721 sits in the Helen Geddes Lega£y Fund, and ES.000 has bpe.n designated for Fabric. There is a balance of E3,537 held for Parish Iyouth Evangelism) - unchanged over the year- with this previously h3ving been set aside to part-fund the service of a Support worker and meet other related expenses. Although there is only £3,648 In general funds there are no restrictèd funds held so the TrL*Stees can reallocate designated funds if required. The Pltrposes of all the designated funds are as specified in Note 3. Statement of Trustees, Responsibilities The members of the Kirk Session must prepare financial statement5 which give sufficient detail to enable an appreciation of the transactions ol rhe Church during the fin2ncial ye3r. The members of the Kirk Session are responsible for keeping proper accounting record5 which, on request, must reflect the financial p051tion of the Church at that time. This must be done to ensure that the financial statements comply wilh the Charities and Trustee Investment Iscotlandl Act 2005, the Charities Account5 Iscotlandl Regulations 2006 and the Regulations Anent Congregation31 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 detection of f raud and other irregularities. roved b the Trustees and signed on their behalf. Session Clerk Oate 2, March 2023
Independent Examiner's Report to the Trustees of Liberton NorthfAeld, Edinburgh I report on the accounts of ihe charity for the year ended 31 st December 2022 which are set out on pages 8tol3. Respective responsibilitie5 of truJt¢¢s and examiner The charity's trustees are responsible for ihe preparEtlion of the accounts in accordance with the terms of th¢ Charities and Tstee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. Th¢ Charity tnte¢S consider that thc audit r¢quirem¢nt of Regulation 10(I) (d) of the Accounts Regulacioiis does not apply. It ts my responsibility to examine the accounts as required under sectioii 44(1) {c) of the Act and to state whether particular matters have come to my attention. Basis of Éndependent examiner's statement An examination is carried out in a¢cordon¢¢ with Regulation I l 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 disclosurcs in thc accounts, and seek5 explanation5 from the Irustces coiiccming any such matters. The procedures undertaken do not provide all the evidence ihat would b¢ 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 eon]e to Tny att¢ntion which gives me reasonable cause to believe tliat in any rnaterial respect the requirements.. to kccp accounting records in accordance with SectiotE 44 (1)(a) of thc 2005 Act and Rcgulation 4 of the 2006 Accounts Regulations. and to prepare a¢¢ounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been mel or to which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to b¢ reached. Nanie Address: Hollis Accounting 3 Melville Crescent Edinburgh EH3 7HW Date J- Mar-23
Liberton Northfield Edinbur Recei ts and Pa ments Account Year ended 31 December 2022 Unrestricted Designated Restricted Funds Fund5 Funds Re8t&led TotAI Totgl 2022 2022 2022 2022 2021 Recei Note Donations 33.532 358 33,890 55,125 Legactes Activitt¢s for Generating Funds Bank & Deposit interest Iiiv¢sttn¢tst income 233 233 255 Rental of premise5 Weddings & FunerzLs Sale of assets Sale of investments Grants 1,830 1,830 820 550 500 500 1.645 Receipts from General Trus¢¢es Toa5ti¢ Tuesday Fellowsliip Other Receipts 5,488 120 5,488 120 1206 1,422 228 228 Total Recei 36,323 5,966 42.289 61,023 ments Costs of generating funds Charitable activities Governance costs 229 229 56,380 918 49,539 918 6.841 67.157 Total Pa ments 50,686 6,841 57,527 67,157 Excess of Receipts over Payments for the year before transfers (14 J63) (875) (15338) (6.134) Transfer 4.769 {4,7691 Excess of Receipts over Payments for the year (9,594) (5.644) (15.238) (6.134)
Liberton INorthfield Edinburtsh Statement ol- Balances At 31 December ZO?? ReslricfL'd Rc5llltcd T411AI 7112? Bank & De osit BJIAIICC'S JV.4li4 bi111 li)rwiL rd Moi'ement in l'ear: i) h441 Bank & dL'pDs11 balilllii Car¢d forward .(14 34.?4(1 49.4x4 Ini'LStmenls at markLbt i'alu¢' Ico%1 £i.OOOi 1?.487 As.%et Gift Aid RLccii'Jblc Li.qbilities CJOVLfÈ1211Le Bonkk'LL'PIJI The accounls w'erc ilPPI'oiccI by the Kirk- %L%%IIIII ,'11l(l F-In¢lT)iial 141)Jril cin 11: 11), For dnd L)n beh<ill-ot IhL Kirk %L'55ion ,'IllLI l.'Iii,Iiii 1:11 Bc):Ircl 5essi(Jn Clerk Ti'L'a%ui-er
Liberton l¥lorthfield Edinbur Notes to tbe Accounts l. Trustee Remuneration and Related Party Transactions No Trustee received any reimbursement of expenses during the year One truste¢ r¢ceiv¢d r¢muneration under approved ¢onlra¢ls of ¢mployment as follows.. Cleaner Mr Alasdair McLeod £2,335 No trustee or a person related to a trUse had any personal interest in any coniract or transaction enl¢r¢d into by th¢ charity during th¢ year. 2. Movements in Funds Re51gted AtlJ*n At 31 Det 2022 2022 Rtctipts Payjntnt Transfers Unrestricted funds Reserve Fund 5,QOO 10,000 795 1.107 3,537 5.(M)O 5.000 795 1,107 3,537 1,400 357 Fabric Fund 15.0001 Parish IF.vangclism Pfirtsh ISoc2al Ntedsl Parish {Youthl Ministers Discretionary Fund Trailblazcr5 Fund 357 M Gibson Bequest The Fellowship H Geddes Legacy Fund Toasrie Tuesday Social Fund General Fund 766 766 236 545 430 11,721 374 5,487 358 36.323 42.289 5.674 737 50,686 57,527 231 418 640 13,242 49.484 261 3,648 34.246 4.769 Restricted Total funds 49,484 42,?89 57,527 34.246 10
Liberton Northfield Edinbur Notes to the Accounts cont. oses of De51 ated Funds= Reserve Fund.. The Triistees have set this aside to meet rontingencie5. Fabric Fund.. The Trustees have sei aside funds for the maintenance of the Church property, including th¢ Manse. Recognising the high level of annual expenditure, and large individual amounts which can be expended from time to time, the Trustee5 believe a Reserve of circa £5,000 is appropriate. The Trustees agreed a £5,000 transfer from this fund to General Fund5 in 2022. Parish Evan elism The Trustees have set aside funds for any specific initiativ¢s which may arise. Parish {Social Needs).. The Trustees have set aside funds for meeting specific needs identified in the local community. Parish Youth Evan elism .. The Trustees have until now been used this to meet the costs of employing a part-time Family Worker. and other associated costs. The New Life Tots closed a5 of December, 2019 but this Fund will be available to part-fund a Support Worker for a further 2 years. Mini r's Discretiona FuRd= This fund is available to meet specific needs in the local community, as brought to thc attention of the Miiiister, or S¢ssiot) Clerk, on a confidential basis. The Fellowshi fonnerl The Guild This fund is the retained surplus from Fellowship activities, after making various donations. Mrs Mar aret Gibson, u¢st'. The Trustees have such funds invested, and the income arising is allocated to the General Fund. Helen Geddes Le ac Fund.. This Fund is available to be used at the discr¢tioii of the Trustees. Toastie Tuesda Fund.. This is used for this specific iniiiative, Social Fund.. This Fund, created using the surplus from the I Soth Atmiversary celebrations. is eamjarked for future social events. oses of Reslricled Funds.. There are no restricted funds held by the congregation. Funds held by the Get)eral Trustees are shown in the Appendix to the Accounts. All transfers in the year were a5 agreed by the trustees.
Liberton Northfield Edinbur Notes to the Accounts eont. Vnre5tricted Dtsi8nAttd Restricted Fund5 Funds Funds Totil Total 2022 2022 2022 2022 Z021 3. Analysis of DongtioDs WFO Scheme (non Gift Aid) Gift Aid Donations Tax Rtcover¢d on Gift Aid Donations 9,863 12,638 7,223 9,863 12,638 7,223 10.751 26_424 12,895 1.750 1.703 1.602 55,125 Ordinary Offertng5 Iopen Plaicl Naiiottal Giving day Oiher Offering& Donaliofts etc 2,257 33.532 358 2,615 33,890 358 4. ADalysis of Payments Costs of generating funds Offering ¢iivelop¢s 229 229 229 229 Charitable activities Minisiries & Mission allrKation 14.076 7.190 851 14,076 7.190 851 23,526 Lo¢utn's salary PteSbery dues MiDjSt¢r5 travel & other expenses Pulpit supply Other staffing costs ICl¢aner & Organist) Fabric FePaiTS & niainicnance Manse Council tsx 310 310 1,560 240 3QO 300 4,137 9,413 12601 5,730 3,462 4) 2.667 47 269 4.137 9,413 12601 5,730 3.462 45 2,467 17.261 2,650 3,622 3,337 6,036 1.805 469 Heat and light Insurance Equipm¢ Co*5 Priniing, stationery & phoiocopying Trailblaz¢r5 ¢xp¢n5¢5 & teaching tnateFLa15 Catcring Expcnse Toastie Tuesday Other Expenses Outreach 2.667 47 269 5.674 496 1.543 219 5.674 496 1,241 ,210 100 806 737 DIretIoaryFvd Paytnents the Fellowship Contribution5 to the Church Spccial Collections Paid Ovcr 430 430 600 226 67,157 49,539 6,841 56.380 Governanet Costs Bookkeeping Fee5 Independenl examiner's fees 918 918 918 918 Other payments Pyrchase of ass¢ls Purthase of invtsiments 12
Liberton Northfield Edinbur Note to the Accounts ¢ollt. 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 contribuiion5 for national insurance, pension and housing and loan fund. Ministers, slip¢nds are paid in a¢cordan¢e with th¢ national stipend scale, which is related to years of service. For the year under review the miiiimum stipend was £28,700 and ihe maximum stipend (in the fifth and subsequent years) £35,269. 2022 2021 6. Collections for Third Parties Buttertly trust Ukraine 226 1,248 1.248 226 2022 2021 7 Investments Margaret Gibson Beqiiest Church of Scotland Investments Trust- Growth Fund (cost £5,000} Balan¢e BIF 12,4KI 11.422 Gain / (Loss) 1,065 Balance 11,486 12.487 8. Rest4tem¢th¢ of Prior Year The 2021 figures have been restated to exclude the income and fund balance on the R¢v¢nue Account held by the General Trustees on behalf of the congregation, whieh is shoivn in the Appendix to th¢ Accounts. 13
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATIO BY THE CHURCH OF SCOTLAND GENEIL4L TRUSTEES 2022 2021 CAPITAL ACCOUNT Credit Balances held at 31 December at cost 12.317 13.277 Market Value of Balances at 31 DeGemb¢r 7,998 7.998 REVENUE ACCOUNT Credtt Balance at 31 December 470 230 TEMPORARY ACCOUNT Credit Balance at 31 December 1,134 ,128