LOCIIRANZA & PIRNMILL CHURCH OF SCOTLAND Con re ational Ref. No. 120673 Scottish Charities Re istration No. SC009377 CONGREGATIONAL ACCOUNTS FOR YEAR TO 31" DECEMBER 2021
Reference and Administrative Inforniation Charity Name: Lochranza & Pirnmill Church of Scotland Charity Registration Number: SC009377 Congregation Referfflce Number 120673 Contact Address: Crossai& Lochran74 Isle of Arran KA27 8HL Trustees: irk ss1On Con ational Board Principal Office-bearers= Interim MiDiSter: _- Interim Moderator- Session ClerL. Deputy Session ClerL. Clerk to the Board: Church Treasurer: Independent Exammners: Margaret Someffield, Wee Meadow Cottage, Pirnmill Bankers: The Royal Bank of scotlan BrodicL Isle of Arran KA27 8AL Brodick Branch Sort Code 83 16 37
Lochranza & Pirnmill Church of Scotland on Ref120673 Trustee Anllual Re ort for ear ended 31st December 2021 Structure Governance & Mana ement Governin Documenl The Church is administered in accordaDce with the ternis of the Mle1 Deed of CopLYtitstion. Recruilment and ointmenl o TrleeS All members of the Kirk Session and Congwional Board aff the Charity TTUStees. The Kirk Session members are the Eldffs of The Churth and are selected by the COngreglon from those of its memba3. who are considered to have the appropriate gifts and skills. The Minister, who is a rnember of The Kirk sessio is elected by the congregation and inducted by The Presbytery. The Congregational Board metnbers are appointed from within the ConegatIon and members of the congrewation are invited to nominate individuals, who are considered to have the skills and conunilment to contribute to the nranagemellt affairs of the Church. Members are then appointed at the stsied 11nn meeting and serve for a period of three years. after which they must stand down or seek re-election at the next stated annual meeting. anisdlional Struc*ure The Congregational Board is responsJl)le for the general management of the Church affairs and meets at least four times each year. The Kirk sessio which is responsible for the spiritual affairs of The Church, also meets at least four times each year. Meetings of both The Congregational Board and The KI Session are chaired by The Minister. Ob ectives andAclivilies The Church of Scotland is Trinitarian in doctrine, refornied in tradition and P$bYterian in polity It exists to glorify God and to work for the advancement of Christ's Klngdom througbout the worl<L As a natioDal churc it acknowledges a distinctive call and duty to bring the ordinances of religion to people in every parish of Scotlanit through a territorial ministy. It Co-operates with other Churches in various ecumenical bodies throughout Scotland and beyond. The Church in Lochranza & Pirnmill exists principally to pmvide worship facilities and pastoral support for the l(Kal community. Being in a nral with two villages. eight miles apar¢ the small congregation retains two worship centres, one in Lochranza St. Bride's Church and the other in Pirnmill. As a sUIt of the origiDal Pin)Jnill Church being closed in 1994, the local members now worship in Pirnmill Free Church Hall, which is leased under a bi-annual, rent free yemenL During the Summer months, separate services are held in each village but in Winter months only one service is held each Sunday, at ternate venues . Initially, this arrangement was only on a trial basis but having proved satisfactory, it h&s now
been adopted as regular p)licy. However because of Covid-19 regulation4 most worship has taken place in Lochranza Church this year as it is far more spacious. Geograiihic and demographic conditions preclude easy forntiOn of local activity groups, such as youth organisations. Sunday school meetings were being run for the very few youngsters in the parish but these have dropped off through families moving away and general lack of supporL It is hope4 however. that Sunday School activity can be revived. There is a pro.active pastoral. community sw)px)rt wup and independent organisations, in the forni of F.O.L.K. (Friends of Lochranza Kirk) which aTr always busy. fundraising through sales of work and coffee mornings etc. Achievements & Perfonnanee The Lochranza & Pirnnllll congregation is linked with four other i51and churches, which, together fonn "The North Arran Parish" and close co-operation under common ministerial leadership has proved beneficial to all. Our pastoral care and community support group has been pro-active througbout the year pmviding &qre. prayer and suppo¢ both spiritual and practical for any member of the community who may be in need as a result of sickness, bereavement or any other problem. The ladies of the congrwon continue to serve tsa and coffee after the Sunday services. This has proved to be popular with regular worshipers and holiday visitors alike and provides an opportunity for further fellowship. For Visitors to Lochranza church who SI the VASitors book (with their address) during the year we send a church Christmas card with greaings and wishes for a peaceful and joyous New Year from our congregation. Although in]pacted to quite a large extent by Cov1 we have however been able to hold church services this year. We have also, inevitably, been unable to do anv fund raising this year. I have circulated our church members who still feel unable to attend church asking them to give their 'missed offtrings. into the TaSUrer either by envelope or by Bank transfer. We do plan to do some fund raising later this year and have made tentative plans for a Church fete Én the sununer and a photographic exhibition entitled 'The Children of Palestine,. Having lost our Minister, Rev. tember last year, we are very grateful for the appointment of our Interim Minister, who not only organises pulpit supply for the whole island but also takes services every Sunday and is our tower of strength throughout this difficult time. We also have a new Interim Moderator, who has been very helpfid to me personally and has conducted several servAces in Locl]raDza despite the dreadf weather causing ferry disruptions for his journeys to the islan einse We look forward to the apEx)intment of a new Nfjnister in the not too distant firture. Our Church and Community Newsletter is distributed quarterly to every house in Lochranza and Pirnmill including holiday homes and features articles by the Interim Moderator, Interim
Minister, llxal community groups and the children of the local Primary school. This has proved to be a great success an we believe. an excellent outreach elemenL We hope this year depending on CovAd 19 restrictions to Testart our Friends of Lochranza & Pirnmill Kirk Group (F.O.L.K.) with variow talks. All this fornied the basis of our own local stewardship progrdme, concentrating especially on outreacls in an attempt to promote attendance with a consequent increase of contributions. It is my intsntion as Session Clak to ask our Eldern to ty and increase our CommuDicaDts and adberents this year. The congregation is also affiliated by memb3h1p to Arran Churches Together and An3n Youth Foundation. The congregation continues to support various charities including Erskine House. Mary's Meals and the Arran Food BaDL Session Clerk Fin(theial Review The Church accounts for 2021 have again shown a significant loss this year partly due to the coronavirus restrictions causing fewer and more restrictive services thu5 fewer open plate offerings but also due to the passing of memb8 who were frequent attenders and givers. Unfortunately our membership consists almost solely of the older generation with no younger people coming in to replace them. Once again due to Covid we were unable to do any fund this past year. Also as TViceS were a bit sporadic for part of the year with all the restrictions. I did not claim back any gift ai& This means that there will be a reasonable amount to get back this coming year hOpefiY. Fund raising activities are vital to help in¢aSe our income and pay our contribution for the new manse we are building in the linked parish of BrodicL Corrie, Shiskine, Lochranza and Pirnmill. However it looks as though hopefully we will be able to do something this summer to help augment our funds. Fortunately our own Church building is Teasonably sound and well presented. Although we are a comparatively small Congregatio we are a committed ongatiO committed to our church and its wider mission and we have the confidence that one way or another, we will continue the WO of this Church in our con)munity. Reserves Po Whilst it is not the policy of The Church to hoard funds WIUt pwpose, it is necessary to maintain sensible reserves and it is the policy of our Trustees to husband reserves wherever possible. The fabric fund revenue account is now being used to pay for our contribution towards the new manse and with the current situat&on we have also had to draw on it this year to pay electricity bills and building insUce in order to maintsin our cash flow. By the time the new manse is paid for we will have used over ljalf of these fimds with no hope of adding to them in any si11ficant way. Our annual interest will decrease noticeably with the drop in capital and we coukl go through the rest of the fimds fairly quickly with electricity costs soaring.
Statement o Trustees R onsibilities In addition to their respective responsibilities. in comiection with the spiritual affairs and genernl Dwement of The Churc1¥ the members of the Kirk Session and Congregational Board, as Trustees, have a responsibility to prwe and maintain proper accounting records, which at any given time, must Trflect the fiJ)ancial position of The ChurckL The Trustees must also ensure that financial statements are prepared which give sufficient detail to enable an appreciationof the transactions of The Church during the financial year. This must be done to ensure compliance with:_ "The Cluffch and Tnlee investment (Scotland) Act 2005" "The Charities Accoiints (Scotland) Regulations 2006, and "The regulations anent congregatio11 Finance" as approved by the General Assembley of The Church of Scotland in 2007. Recording and presentation of fmancial details may be devolved to an appointed Congregational Treasurer but responsibility for ensuring accuracy of the lnfonnati0 remains with the Trustees, who may appoint an auditor or independent examiner. The Trustees also have a responsibility to safeguard the assets of The Church and must take reasonable steps for the detection and prevention of any fraud or other iTregu]arities. This and accomyanying pages, comprising Trustees AJ)nual Report for the year ended 31 December 2021, are approved by the TnteeS and sAd on their behalf. st Session Clerk Date Congregational Treasurer)
Re ort of Inde endent Examiners Res ective Res onsibilities of Trustees and Examiners The Cl]arity Trustees consider that an inde¢ examIOn is neede¢ under section 44(l )c of the "Charities and Tnulees Invesiment (Scotland) Act 200 It is our responsibility to eYam1 the accounts under this section of the act and to state if particular matters have come to our attentio Basis of Imde Ddent Euminer's Statement An eaMInatiOn includes a review of the accounting records kept by The Cljarity and comparison of the accounts presente(L with these records. It also includes considerdtion of any unusual items or disclosu in the accounts and seeking explanation from The Tnte¢s, concerning any such matteTS. The procedures ulldertake do not provide all the evidence required in a full audRt and consequently, we do not express an audit opinion on these accounts. Inde ndent Eminer'S Statement In the course of our examination of the statement of accounts for the year ended 31S1 December 2021. no matter come to our attention, which gives reasonable eause to believe thaL in any material respecL._ a) Accounting records have not been kept in accordance with section 44(1)a of the "Charities and Tn4Stees Imrstment (Scotland) Act 2005" and Regulation 4 of "The Charities Accounts (Scotland) Regulalions 2006" b) The accounts do not accord with these records. c) the Statement of Accounts does not comply with any of the wuirements of regulation 9 of "Ihe Charities Accounts (Scotland) Regulations 2006" d) to which, in our Opinio attentAon should be draw in order to enable a proper understanding of the accounts to be reache4L Date 03(ae&2.
Theseaccwntshave been prtForedontheRer¥454thdPawirtbasisinaccthdwwih Ihe Churt5andTnst Investment Ikoilandl Aa2ffj5. thechafftiesAcr&Wis1srffjd) Rwi2{l•sadJdl Re8ulknanentCtiwtiDnal F¥e 8pproved bythe GenedA55EmbtydthEChvrthof kntfand2DI6. L l•l(ftMÉMfoFAJ111>5 31-Dec.20 6enal Conye8¥tional FuThd5 Z4475 14,76S IWRPOSEOFFlkYDS Thechurth &7esnrthaaryBe%trfc1FI$ 1019 11750 314 14.854 31.118 GfftAthd Dortratio% Tax RKovered fromGfft other0ffeg, Donknn5 etr IL739 L707 17.439 knatysbofPa>wofftts fvlknsitry And Miwo p$bytery Dues MinistyTravd aThd knry0th@rEWfftseS puIKSupp Qr8an Costs FabricRepalr5 and Cth¥thE%pws Irtsurance OtheTChurth Eynse5(EIthW.Ck4w) P4ew mar expenses MarhsE EXpese$ OtherExpense5 Postagt. aatlonery& Prirkn Performirylli8hlS ii¢ence LIFÈ and W 14243 213 116 7J55 I.tV6 3,136 L129 L242 477 Mlscellarjeous ath)Ths ro Others Arthn Youth FouNJat mn ChurthesTo¥2ther 4316 25.1 35.0 Mini5Ws' Tr4¥el Eyn 6Mln151qrtstlpw Ajthurch ofscoand Corv¢¢0ffjrI>UItts)the bes thtscD5tsofall Thdsters' stenLtsand ¢ontuts fOT National InwraKe.Pemsl and •tKI L(w FUd. slirThlsare pald In xcDrda)KewiththÈnational stipeDd scale, 15 rew toYears(Ser. F1he5ytfthe ywid s£28.137and tht mawmum spTrd 5th 5ubsequentyearsrfserwe $É34577. 7. Collethn5fqrThkd Partlps Food Bank ETskk Hosopltal Mary's Meals 912 341 1414 133 li 120
. LOCHRANZA & PIRNMILL CHURCH OF SCtmAND AccovKfs FOR THE YEAR ENDED 31 RECEivfs AND PAYMEiirs 21 2020 Offerings and donations Fund RaisÈng Actiift Bank & Deposit Interest 14302 17,439 60 17,499 14.311 14 34594 48.919 Other Receipts, inc Weddires and Funerals Transfer from GeneraITteeS TOTAL RECEIPTS 10,976 28.475 Charttable Activitie5 TOTAL PAYM8$ 53860 53.460 Exce (45411 BANK AND DEPosTrBALATr4 A5 AT 31 1mBER I11 Bank & Dep055t Balances Bro Ftyw¥d Movernent in year Bank & Deposit Balances Carried FoFwaTd 14.765 (4.5411 10.224 11,701 3,064 14,765 BANK COS InvestorsTrust Deposit Fd RBS Current Account 8.977 1,247 10.224 8,968 5,797 14,765 Signed on beha Tieasur
MILL ourirs FOR THE YEAR ENDED 21 APPEND Consolldlted bIk Fund tfftld tythe G¢11TLItees 1021 20 2020 Market Value Valu 46,601 76,650 46,601 72.495 33391 110.041 66,605 139,100