The Church of Scotland Tron Kirk (Gilmerton & Moredun), Edinburgh, Church of Scotland
FINANCIAL STATEMENT OF RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR 31 DECEMBER 2022
Congregation No: 010108 Charity No: SC 009274
Page I Reference and Administrative Inforniation Charity Name". Tron Kirk {Gilmerton & Moredun), Edinburgh Charity Registration Nu]nber'. SC 009274 Congregational Reference Number.. 010108 Contacl Address: 618 Craigour Gardens Edinburgh EH17 7NX Trustees: Kirk Session (appointed Aiigust 2022) Principal Office Bearers Minister.. (h.dained Local Minister: Joillt Segsion Clerks Chiwch Treasurer Independent Examiner: Hollis Accountmg Limited 3 Melville Crescent Edinburgb EH3 7HW Bankers: Royal Bank of Scotland 63 High Sh'eet Dalkeith EH22 IJA
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Tron Kirk (Gilmerton and Moredun), Edinburgh
Trustees’ Annual Report
Year Ending 31 December 2022
Structure, Governance and Management
Governing Document
The church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity Trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills.
The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
The members of the Kirk Session are listed on page 1.
Objectives and Activities
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 bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Achievements and Performance
Continue to live-stream on a Sunday as well as in person worship in Tron Moredon at 10.30am and Gilmerton at 5.00pm.
Re-establishment of Messy Church monthly. Community lunches restarted.
The uniformed organisations Rainbows, Brownies and Boys Brigade continue on a Friday and we are grateful to our deaconess for this.
Bridges to Freedom our addiction/recovery group runs in person and Joe our Bethany Christian Trust worker has carried out many one-to-one conversations with the clients. The bible study group meets weekly in person and on zoom for those who cannot attend. All throughout the year we have provided pastoral care for Church members and non-church members and have carried out 11 funerals in Moredun and Gilmerton.
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Tron Kirk (Gilmerton and Moredun), Edinburgh
Trustees’ Annual Report (continued)
Year Ending 31 December 2022
We look forward in faith to this year of 2023 when the Presbytery Plan is produced as there will be changes and challenges to face within the South East Edinburgh Area.
Toastie Tuesday in partnership with all local Church of Scotland congregations continues, providing a nutritious and modestly priced lunchtime drop in at Liberton Northfield Church for up to 180 teenagers from the local Liberton High school which the young folk really appreciate.
Thank you again for all that you do at OSCR and to all the folks at Tron Kirk who do so much and give of themselves their talents time and energy to ensure that the Church is seen and felt to be doing our part in this community.
Financial Review
As with many churched 2022 was really a recovery year following the restrictions being lifted after the Covid 19 Pandemic. However, there have been other factors which have affected the financial situation of the church. There is an ongoing cost of living crisis and uncertainty in the economy having an effect on the value of investments.
The overall income on all funds for 2022 was £104,838 (2021 £60,938), expenses were £124,413 (2021 £74,320). This included the mini bus purchase. For the general fund the income was £40,326 (2021 £37,256) and expenses were £49,031 (2021 £44,470). There has been a small increase in General fund income which is also reflected in the expenditure.
There has been a marked increase in the restricted fund income to £62,302 (2021 £15,906). This is as a result for an increase in giving to the Food bank (Basics Bank) and a donation to hardship from the Corra Foundation. In addition funds were received for the purchase of a minibus from the TOR Foundation. This minibus was purchased and is continuing to be used.
The church had its usual maintenance contracts but no major repairs were carried out. We continued to support Outreach work to Friends International, £550 and Gracemount Church £600.
The move to the new manse was completed with some additional costs of that move being paid from the Manse Fund.
Page 4 Tron Kirk (Gilmerton and Moredun), Edinburgh Trustees, Annual Report (continued) Year Endlng 31 December 2022 Reserves Policy Although there is no fonnal policy concerning reserved. at the end of the year the congrcgation held funds as dcscribed below: Cash & Bank £19.244 115,227 £30,893 £65.364 Investments Unrestricted ndled Rcstriclcd £271,388 £34,852 £0 £306,239 In addition, the General Trustees of the Church of Scotland hold Restricted Fabric Funds of £48,137 and a temwrary fund Of £18.160. Both on behalf of the Lon8reg8tion. Statement of trustees, Responsibilities Thc mcmbcrs of thc Kirk S¢%sivn must pr¢p¢ir¢ fin1CIal stst¢m¢nLs which sivc sufficicnt detail lo enable an appreLiation of the trdnsaLlions of the ChurLh during ihe financial year. Thc members of the Kirk Session are responsible for keeping propcr accounting rccords which, on request. must reflect ihe financial posilion of the Church at that time. This must be done to ¢n5ure that the financial statements comply with the Charities and Tru5te¢ Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of ihe Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must thke reasonable steps for the prevention and detection of fraud and other irregularities. Approvcd by the Trustecs and signcd on their bchalf. Session Clerk
Indqbendent Enmlner's Rert to the Truiteu of Tron Klrk (Gllmertoll & Moredon% Edlnbu Chllreb ol SeDtIAAd I report onth¢ x¢ounts of th¢ chariry forth¢ Irar e4yled 3 Istfk¢¢mb¢r2022whith ar¢ p•g¢5 6 to I l. Respective reJpousibilitM of trwteejd examiner Thc chwitys tru5tCC5 arc rwibk for thc preporllti¢Jn Lf thc in accordancc th¢ kn of thE awtitiu alld Insr5tmcnt (Scodand) Act 2(K)5 and thc Cbaritics Accounts (Scotkndj ReilO52(. Th¢ thaIity thtstCCS CLKL%idcr thatthc audit ]I¢m¢ll1 of R¢pJlati¢JD Iql) (d) of the AGcounts kryu110llS ths not appty. h is my rcsponsibility to ¢xamitLf thc accLWtLts as tryuir ulldcr uc<¢ion 44(1) (¢) of th¢ Act and kn 5tst¢ pyrticular matlNshavccom¢ to myatt¢nlD)L BA•i¥•tiDd¢pende]rt eurninefijtatemmt An eXamItion is CaTTied in accordall Vith ReBuiatiaL I I dthe Charities Accounts (Scotland) Regulations 21M]6. An exallllnation includes a teview of the accouthDg recd kEprt ty the cbarity a Conpari of the accounts Werted with recLrth. It also includesconsideration of any unuwd items or di¥clLw]res in the accoun and explwlltiolls fmm in an audiL and consequently I do rdexpres anaudit OPiDiOn onthe view givenbylheaccounts. Independent tuminer'i 8tsternent Inthe courseof my examinatioo nomatterlw come tomy atteliOn whirhgivrs Osonablr wJs¢ tobrlirwr thatinallyllth1 Mp¢GtthB 411 to krrp arcountingrrr(rth in with sIlDn44 (Ixa) of th¢ 2005 Ad and Rrguiaiion4 of th¢20(kfj tvrpar¢ aGG(untswbirharrordwith th¢aCK¢J)I]gCordS aDd Gornply with RrgukntiDn9 of th¢ 2 to whi¢l inmyoptsiw attA)tion sF#)uld b¢ dKall in 0rt0¢IE4C a wg¢rund•of th¢ aCC(ts1O 3 MelvilleCres¢ent FAlitLbur 7AW 9March2023
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Tron Kirk (Gilmerton & Moredun), Edinburgh
Receipts and Payments Accounts
Year ending 31st December 2022
| Notes Receipts 4 Donations (incl Gift Aid) Donations (Basics Bank) Activities for generating funds Grants received Bank & Deposit Interest Investment Income Third party receipts Other income - General Trustees Total Receipts Payments 5 Charitable activities Costs of generating funds Governance costs Total Payments Excess of Receipts over Payments before Sale/ Purchase of Investments Sale/ Purchase of Investments Sale/ Purchase of Fixed Assets Excess of Receipts over Payments |
Unrestricted Funds Designated Funds Restricted Funds 2022 2021 £ £ £ £ £ 17,742 0 527 18,269 21,206 0 0 15,936 15,936 9,074 17,056 0 0 17,056 10,067 0 1,500 45,250 46,750 12,984 0 0 0 0 0 5,528 710 0 6,238 6,829 0 0 589 589 778 0 0 0 0 0 40,326 2,210 62,302 104,838 60,938 48,009 3,705 31,678 83,391 73,271 62 0 0 62 89 960 0 0 960 960 49,031 3,705 31,678 84,413 74,320 (8,704) (1,495) 30,624 20,424 (13,382) 53,778 (40,000) (40,000) (8,704) (1,495) (9,376) (19,576) 40,396 |
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Page 7 Tron 1 &knl Sll•m•rt of Bkr a8at31¥tD•¢•mb•r2022 Unr0¥1rf 0•slBmt•d R•sttht•d Fnd• Fd• Fund8 Telal 2•22 Tolal 2021 Bthc8sbrwJhl Ilovwn•nt In Y•ar. SukpJs Id8lStI fty year Salal PuTds d knvesbmlts iPur(ha% rf FW 27948 16.722 40270 84,940 44.545 1&7041 11.495} 30.624 20.424 113,3821 $3,TF8 140.(QOI {40,Iml BoknrK•• rath•d IDnvard 15 21 19.124 15227 29.594 6&945 81.348 1.$52 Uryjewed trwsacl 8akn858t 31st Dec*mb8r 22 19244 15227 30.8¥J 65.364 84.940 {CoBt £2M.079} 271.388 34.852 J6.239 342,534 4.347 4.347 4.739 LknbNIiI•s 11 ForaThlon b6hdfdtha 8TrJ Fkn8wIBowrt D8ts.. 8103r2Q23.. ... .........
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Tron Kirk (Gilmerton & Moredun), Edinburgh Notes to the Accounts for the Year ending 31st December 2022 1. Accounting Policy
The Accounts have been prepared on a receipts and payments basis in accordance with Church of Scotland Regulations
2. Trustee Remuneration and Related Party Transactions
a) Minister's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employers'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 fifth and subsequent years was £35,269.
b) Benefits
During the year the Ministers received expenses of £ 2331 (2021: £3948) and council tax of £ 3178 (2021: £3384) was paid for the Manse. Manse phone and broadband costs £530, (2021: £545)
c) Income from Trustees
Voluntary donations received from Trustees during the year amounted to £3321 (2021: £2668)
3. Movement in Funds
| Unrestricted Funds General Fund Designated Funds Manse Fabric Fund Bridges to Freedom Restricted Funds Norman W McMillan fund Basics Bank Flower fund Benevolent Fund Young Peoples Fund Murrie Legacy for Hymn Books etc Other Grants Other Restricted items Total funds |
At 1st Jan Receipts Payments Sale of Investments As at 31 Dec £ £ £ £ £ 27,948 40,326 49,031 0 19,244 27,948 40,326 49,031 0 19,244 10,472 710 3,705 0 7,477 6,250 1,500 0 7,750 16,722 2,210 3,705 0 15,227 12,643 0 7,423 0 5,220 11,127 15,936 13,918 0 13,145 71 0 71 0 0 2,820 0 303 0 2,517 7,299 527 2,116 0 5,710 991 0 501 0 490 5,000 45,250 46,440 0 3,810 318 589 906 0 1 40,270 62,301 71,678 0 30,893 84,940 104,838 124,413 0 65,364 |
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Description of funds
Designated funds:
Manse Fabric Fund: The Trustees hold invested funds designated for the maintenance of the Manse. Bridges to Freedom Fund: This is a partnership with Bethany Christian Trust to help people in the South East Edinburgh who are wrestling with addiction.
Restricted funds:
Norman W McMillan Fund: To be used to meet expenditure for worship and mission purposes for the benefit
of the congregation
Basics Bank: To provide food and supplies for people in the community
Flower Fund: To provide flowers for display during worship. Benevolent Fund: To provide assistance to members in need.
Young Peoples Fund: Income of this fund is to be used for the benefit of work with young people. Murrie Legacy for Hymn Books and Music: To provide hymn books and music for the congregation. Other Grants : Hardship Grant from Corra Foundation received additional funds of £5250. This fund was partially given out in 2022.
Other grants also includes money given for the purchase of a minibus from the TOR Foundation Other Restricted items: The figures shown relate to donations for specific purposes and the expenditure associated with them. All remaining balances were paid over to the charities.
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Tron Kirk (Gilmerton & Moredun), Edinburgh
Notes to the Accounts for the Year ending 31st December 2022 contd.
| 4. Analysis of Receipts Voluntary Income Congregational Offerings: Freewill offerings Open Plate offerings Gift Aid elig ble offerings Gift Aid tax recovery Donations Donations - National Giving Day Penny Jar Holiday Club Flower fund Messy Church Sunday School Food Bank Young Peoples Fund Activities for generating funds Outside use of the halls Sunday morning teas & coffee Fairs & Coffee mornings Social committee fundraising Grants Received Hope Trust - Bridges to Freedom Covid Fund Corra Foundation - Hardship TOR Founation Mission & Worship Grant Other Other receipts Investment Income Bank interest Income for third parties Other income: Temporary Funds Consolidated Fabric Fund: Capital fund Income fund Total Receipts |
Unrestricted Funds Designated Funds Restricted Funds Total Total 2022 2022 2022 2022 2021 £ £ £ £ £ 4,487 0 0 4,487 3,286 2,013 0 0 2,013 824 6,418 0 0 6,418 8,387 3,250 0 969 4,219 2,831 1,340 0 0 1,340 5,710 0 0 0 0 98 0 0 0 0 0 0 0 0 0 0 233 0 0 233 70 0 0 0 0 0 0 0 0 0 0 0 0 14,967 14,967 9,074 0 0 527 527 0 17,742 0 16,463 34,205 30,280 14,855 0 0 14,855 8,910 313 0 0 313 96 1,265 0 0 1,265 1,061 623 0 0 623 0 17,056 0 0 17,056 10,067 0 1,500 0 1,500 7,000 0 0 0 0 984 0 0 5,250 5,250 5,000 0 0 40,000 40,000 0 0 0 0 0 0 0 0 0 0 0 0 1,500 45,250 46,750 12,984 5,528 710 0 6,238 6,829 0 0 0 0 0 0 0 589 589 778 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,528 710 589 6,827 7,607 40,326 2,210 62,302 104,838 60,938 |
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Tron Kirk (Gilmerton & Moredun), Edinburgh
Notes to the Accounts for the Year ending 31st December 2022 contd.
| 5. Analysis of Payments Charitable Activities: National Ministry & Mission Ministries & Mission Allocation Presbytery Dues Local Staffing Costs Ministers' expenses Pulpit Supply Mission Worker Honoraria Manse Fabric Costs Building costs Fabric repairs & maintenance Cleaning & Grass Cutting Heat & Light Insurances Manse Council Tax Telephone & Broadband Other Local costs Mission & Worship Young Peoples Fund Office expenses Hardship Food Bank Outreach & Flowers Bank charges Third parties Bookkeeping/ Administration Other expenses Bridges to Freedom Exceptional costs Total cost of Charitable activities Cost of Activities to generate funds Governance costs Independent Examiner's Fee Total Payments |
Unrestricted Funds Designated Funds Restricted Funds Total Total 2022 2022 2022 2022 2021 £ £ £ £ £ 11,829 0 0 11,829 13,303 551 0 0 551 381 12,380 0 0 12,380 13,684 2,331 0 0 2,331 3,948 300 0 0 300 0 0 0 7,423 7,423 6,933 500 0 0 500 650 3,131 0 7,423 10,554 11,531 0 3,705 0 3,705 7,758 0 3,705 0 3,705 7,758 5,227 0 0 5,227 2,337 6,277 0 0 6,277 5,305 7,061 0 0 7,061 6,432 4,833 0 0 4,833 3,670 3,179 0 0 3,179 3,384 592 0 0 592 895 27,169 0 0 27,169 22,023 0 0 0 0 624 0 0 2,116 2,116 1,405 205 0 158 363 1,023 80 0 6,744 6,823 0 0 0 13,898 13,898 7,521 1,706 0 90 1,797 1,958 229 0 0 229 225 0 0 907 907 496 1,268 0 0 1,268 0 1,841 0 343 2,184 774 0 0 0 0 4,250 0 0 0 0 0 5,329 0 24,255 29,584 18,275 48,009 3,705 31,678 83,391 73,271 62 0 0 62 89 960 0 0 960 960 49,031 3,705 31,678 84,413 74,320 |
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Tron Kirk (Gilmerton & Moredun), Edinburgh Notes to the Accounts for the Year ending 31st December 2022 contd.
6. Fixed Assets:
Heritable Properties
The charity has the right to occupy and use for its charitable objectives the following tangible fixed assets, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is included in payments.
The purchase of the new manse on Fordell Road was completed in December 2022 with the intention to sell the Gilmerton manse during 2023. A loan was made by the General Trustees to make this purchase as reflected in the appendix.
Gilmerton Church, 17 Ravenscroft Street, Edinburgh, EH17 8QJ Gilmerton Manse, 4 Fordell Road, Edinburgh, EH17 8XZ Tron Church, 6/8 Craigour Gardens, Edinburgh, EH17 7NX Tron Church Hall, 6a/8a Craigour Gardens, Edinburgh EH17 7NX
Other Fixed Assets
The Church Received a Grant Fund of £40,000 for the purchase of minibus from the TOR Foundation. This was purchased at a cost of £40,000
7. Funds held by the Church of Scotland General Trustees:
These funds are shown in the Appendix
8. Fixed Assets: Investments Valuations
Church of Scotland Unit Trusts
| Growth Fund units Manse Fabric fund Norman W McMillan fund Benevolent fund General Congregational Purposes Murrie Legacy for hymn books & music 9. Bank and Deposit Balances: Congregational Account Corra Foundation - Cash Tea fund float Flower float Basics Bank Other Cash Floats Uncleared transaction 10. Receivables Gift Aid Hall Let 11. Accruals Independent Examiner's Fee |
Unrestricted Funds Designated Funds Restricted Funds Total Total 2022 2022 2022 2022 2021 £ £ £ £ £ 34,852 34,852 38,982 0 0 0 0 271,388 271,388 303,552 0 0 271,388 34,852 0 306,239 342,534 2022 2021 £ £ 63,945 81,346 560 1,700 92 13 61 45 739 1,836 100 0 (133) 65,364 84,940 2022 2021 £ £ 4,347 4,219 0 520 4,347 520 2022 2021 £ £ 660 960 660 960 |
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APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND TRUSTEES
| BY THE CHURCH OF SCOTLAND TRUSTEES | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| REVENUE ACCOUNT | ||
| Balance as at 31 December | 297 | 50 |
| CAPITAL ACCOUNT | ||
| Balance as at 31 December | 47,840 | 47,840 |
| TEMPORARY ACCOUNT | ||
| Balance as at 31 December | (18,160) | 0 |