The Church of Scotland Invergowrie Parish Church Congregation No: 291757 Charity No: SC 009454 Annual Report 2023 Receipts & Payments Accounts Document Date: 26 February 2024
Invergowrie Parish Church of Scotland Trustees, Annual Report Year Ended 31 December 2023 The Trustees present the annual report and accountsfor Invergowrie Parish Church. Reference and Adrninistrative Information Charity Name '. Invergowrie Parish Church of Scotland Charity RegistratK)n Ntsmber = SC (K19454 Congregational Reference Number= 291757 Contart Address: The Manse, 2 Boniface Place. Inver8owrie, Dundee, DD2 SDR Telephone 01382 $61S23 Web site -. and Facebook . @Invergowrieparishchurch Trustees Kirk Se55ion Congregational Board The Con8regational Board comprises the Kirk Session and the following trustees. ** eaSed Page l of15
Invergowrle Parlsh Church of Scotland Trustees. Annual Report Year Ended 31 December 2023 Principal Otrice-bearer5 during the year Ministers . Sesslon Clerk Chair of the Congregational Board . Clerk to the Con8regational Board . Church TreaSUr. Independent Examiner Bankers Royal Bank of Scotland Dundee Chief Office IA) Branch 3 High Sireei Dundee DDI 9LY Page 2 of 15
Invergowrie Parish Church of Scotland Trustees, Annual Report Year Ended 31 December 2023 Structure, Governance and Management Governing Document The Church is administered in accordance with the ternis of the Model Deed of Constitution (amended form as approved by the Gerberal Assembly of the Church of Scotland 21st May 19941. Recruitment and Appointment of TTUStee5 Members of the Kirk Session and the Congregational Board 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. (Elders are elected by majority vote of the Kirk Session.) The ministers, are members of the Kirk Session, and a elected by the majority vote of the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church. to become members ofthe Board. Board Members are then appointed by majority vote of the Board and serve for a period of three years after which they must seek re-election. Organisational Structure The Congregational Board is currentFy chaired by an elected member of the Board and meets a minimum of six times in a year. Certain respon5ibilitie5 are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session which meets a minimum of six times a year is responsible for spiritual affairs within the Church. Objectives and Activltles The Church of Scotland is Trinitarian in doctrine. Refomed in tradition and Presbyterian in polity. It exists to 81orify God and to work for the advancement of Chrisys Kingdom throughout the world. A5 a national Church, it acknowledges a distinctive call and duty to bring the ordinances of ligIOn 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. Page 3 of 15
Invergowrie Parlsh Church of Scotland Trustees, Annual Report Year Ended 31 December 2023 Athievements and Perfomiance Invergowrie Parish Church continues to promote Christian beliefs and attitudes in the village and surrounding areas, with outreach being one of the main purposes of our Congregation which at the present time numbers 199 down 14 from 2022. and have continued to produce a very broad range of online cornmunitations including 3 weekly YouTube service, whbch tncludes contributions from the Congregation. They a also ministers to the Carse of Gowrie Churches IAbernyte, linked with Inchture & Ktnnaird, linked with Longforganl and fesponsible for a PK)r*er ministry to the new Dykes of Gray housing developrnent. Joint Sunday morning seNices were held, normally on the first Sunday of every second monih, In one of the four Churches. There is also a Joint evening prayer time. held rnOnth in one of the Churches. As well as joint semces. jolnt social and other events are being publicised across the Carse Churches. Invergowrie Church and the other churches in the Carse and Smllaw Congregational Grouping. A new joint web site, www.carseandsidlawchurches.or was set up this year with a single events calendar and many other links to various joint and individual Church information including links to the YouTube channel. A small group was set up with delegates from the Kirk Sessions of Abernyte. Inchiure & Kinnaird, Longforgan and Invergowrie. to explore possibility of church union. The group is unanimously in favour of union, and in 2024 discussions will widened to further explore union with the full Kirk Sessions and members of all four congregations. The Invergowrie Easter seNce on 9, April was held outdoors in Invergowrie Parl and Successful attracted local people who do not normally attend church. Village Easter and Christmas church events schedules are distributed throughout the entire village. A number of members regularfy contribute to the weekly Sunday service, normally by delivering ihe Bible readings fof the service, but occasionally rnembers take a fuller role in the service particularly if it is a special Service. for example. at Easteror Christmas. but also on other OCtaonS. As mentioned aVe, a wide ranEe of sooal events are now publicised through Carse and Sidlaw Church web site events calendar and in the weekly order of service. Invergowrie coffee mornings were restricted to one every three months this year. but we plan to get back to monthly coffee tnomin85 in 2024. With a number of the consregation being eklerly and housebound, with some in care homes, the pastoral care group works to enable effective pastoral care not only to those rnembers in thi5 Situation but also to anyone within the parish. Contact can sometimes te difficult. and ha5 to be arranged via telephone. Due to the enormous increase in energy costs. Sunday services were held in the Church Hall for the first three nd months of the year, but resumed in Church Dn 2 April. Palm Sunday. Page 4 of 15
Invergowrie Parish Church of Scotland Trustees. Annual Report Year Ended 31 December 2023 Junior Church activities have changed significantly since the start of the pandemic. In recent years numbers have dropped to a very low level. making organising artivities difficult. Recently, as the young people grew up, some moved on to collegeluniversity elsewhere, and others have joined the church choir. The Guild ha5 18 members including members from other denominations living in Invergowrie, and normally holds monthly meeting5 from October to March with a wide range of speakers. entertainment and other activities. A successful musical evening was held in the Church on 12 September open to all members of the congregation and other local thurch members. and a coffee morning was held in 16 September to raise funds for Guild Projects. Carse Community Cafe: In 2018 the Church adopted the local Carse Community Cafe originally established by PKAVS IOSCR charity number SC(X)5561. web addresswww.pkavs.org.ukl as a non-commercial café run entirely by volunteers, for local people to attend in a relaxed atmosphere and is open to the community, unpaid carers and to cared for families in the area. The Café normally meets for about 2 hours on the last Thursday of the month. For the first time since the pandemic. the Café had a full year of meetings. meeting ten times with a summer break during July and August. Normally about 20 people attend the meetings, plus volunteers. The Cafe does donate funds to charities, this year to Food Train Connects. an organisation that helps people who need advice about buyin8 food. Fi)od Train Connects did provide a speaker at the Cafe meeting in November 2022. Normally the Café provides a chance to chat, meet other people and to gain information. There is normally an activity, entertainment. or an inforniation speaker every month. (See pages 6 and 13 for further detsils.) Congregational Board Committees The Finance Committee works to effectively administer the business affairs of the church and meets prior to each Congregational Board meeting or on special occasion5 when necessary. The Property Committee works to maintain the fabric of the church buildings and the manse and all of these are in good condition at the present time. Summary Invergowrie Church is in good heart with a strong and generous membership. Committees and Broups are working hard to create a happy, open. friendly and Christian fellowship. The regular annual decline in congregational numbers. not just in Invergowrie but elsewhere, means that the challenges are very high and the impact of any change may require church people to be open to very significant change. Exploration of union with the other Carse churches is a prime example of possible change. This may require the broader involvement of people in seNices and online communication facilitated by the serving ministers. to make for example. weekly online seThices something to look forward to. to be encouraged in faith and inspiration. Page 5 of 15
Invergowrie Parish Church of Scotland Trustees, Annual Report Year Ended 31 December 2023 Financial Review Voluntary income 15 very slvdhtly up from £53.666 in 2022 to £54,31JS lup 1%) although that hid increases and decreases Wlthin particular income categorie5. Other incoming resources is substantially up from £4,457 in 2022. to £9,741 in 2023 lup 119%). with all calegories of other ir0mlng resources increasing, notably bank interest increasing from E690 in 2022. to £3.409 in 2023. Total receipts of £64.047 are up £5,924 {IO%I from £58,123 bn 2022. See Notes l and 2 for full detail5. Payments have increased $8nificantly from £67,062 to £97,8( {up 32%>. This is due entirely to the cost of an enhanced audio system ond a new video 5y5tem being installed in the Church Icost £14,513>, and a new kitchen being installed in the Hall Icost £16,871). Both these special fabric costs were met from the Fabric Fund. A further sum of £5,512 was spent from the General Fund repairing damaged stained glass windows. Elertricity costs at £5.088 appèar to be down signifitantly from £11,107 in 2022. however a significant electricity liability of £3.468 mentioned on page 10. should be noted. See Notes 3, 4 and 5 for other payment details. Over the year total funds decreased by £23.757115%1 to £137.517 compared to £161.274 in 2022. See notes 6, 7, 8 and 9 for details of all funds. Followin8 the indurtion of ministers s ministers to the Carse Churches in 2021 as well a5 tr1n8 ministers in Inver8owrie. some costs such as manse council tax, ané telephone/internetllT/AV, are now split 50150 between Invergowrie Parish and the Carse Churches. Reserves Poli¢y It is the Trtee$, policy to hold serVeS of approximately four months eKpenditure to cover general needs. At Ihe year erKI, the Church held unresiricted funds of £110,320 down from £134,244 in 2022. This sum was divided as follows, with £70,296 designated for the Fabric Fund. £7,64D for the Organ Fund. £357 for the Guild, £726 for the Junior Church Charity Fund. £1,778 for t Youth Fellowship Fund. and £1,023 for the Flower Fund. See Note 6 for details. The Church also held £27.197 of Restricted and Endowment fijnds. See Notes 6, 7 and 8 for full details. Total funds overthe year have decreased by £23,757. Page 6 of 15
Invergowrie Parish Church of Scotland Trustees, Annual Report Year Ended 31 December 2023 Statement of Trustees, Responsibilities The members of the Kirk Session I Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church durin8 the financial year. The members of the Kirk Session / Congregational Boar(l are responsible for keeping proper accounting records whlch. on requesL must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotlandl Act 2(K)5. the Charfcies Accounts Iscotlandl Regulations 26 and the ReguLations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2CQ7. They are also responsible for safeguarding the assets of the Churih and must take reasonable steps for the prevention and/or detection of fraud and other irregularit*s. Approved by the Trustees and signed OD their behalf. Session Clerk Date: Z6 Felxuary 2024 Page 7 of 15
Invergowrle Parlsh Church of Scotland Trustees. Annual Report Year Ended 31 December 2023 Independent Examinerfs Report to the Trustees of InveYg(wirie Parish Church I report on the accounts of the charity for the year ended 31st December 2023 which are set out in full on pages 9 to 15. Respective Responsibilities of Trustees and Examiner The charity's trustee5 are responsible for the sxeparatK)n of the accounts in accordance with the tenns of the Charities arKI Trustee Investment Iscotlandl Act 25 and the CharilEs Accounts IScotlaThJl RegulatK)ns 2tJ)S. The charrty trustees consider that the audit requirement of RegulatK)n 10111 Idl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4qll Icl of the Act and to state whether particular matteTS have come to my attention. Basis of the Independenl Examinerfs Statement An examination is carried out in accordance with Regulation 11 of the Charities Account5 Iscotlandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wtth those record5. It also includes consideration of any unusual items or disclosures in the accounts, and Seeks explanatlons from the trusiees concerning any such matters. The procedures undertaken do noi provide all the evidence that woukj be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent Examinees Statement In the course of myexamination, no matterhas come to myattention which gives me reasonable cause to believe that in any material respett the requirements.. lal to keep accounling records in accordance with Section 44 Illlal of the 2(X)5 Act and Regulation 4 of the 2(K)S Accounts Regulations. and Ibl to prepare accounts which accord with the accounti records and compFy with Regulation 9 of the 2006 Accounts Regulation5 have not been met. or 2. to which, in my opinion attenti n should be drawn in order to enable a proper understandin8 of the accounts to be reached Name: Addre55 . Gillespie Iriverarily & Co LiThited 33 Leslie stet Blairgowrie PHIO SAW Date . Page 8 of 15
Invergowrie Parish Church of Scotland Trustees, Annual Report Year Ended 31 December 2023 Receipts and Payments Account- Financial Activity Note Unrestritted Funds 2023 Restrirted Funds 2023 Endowment Funds 2023 Total 2023 Total 2022 Recelpts Ifigures from page 111 Voluntary income Other incoming resources 53,140 9,130 1.166 611 54,306 9.741 53,666 4,457 Total Receipts 62,270 1,777 64.047 58,123 Payments (figures from page 121 Costs of generating funds Charitable activities Governance costs 399 66,663 86.194 1.610 87,804 Total Payments 86,194 1,610 87,804 67,062 Excess of Receipts over Payments before transfers Transfers Excess of Receipts over Payments 123,9241 167 123.7571 18,9391 123.924) 167 (23.757) (8.939) Fund Balances at l Jan Ifigures from page 131 Fund Balances at 31 Dec Ifigures from page 13) 134,244 2.030 25,IKK) 161,274 170,213 110.320 2,197 25.lYX) 137.517 161,274 Page 9 of 15
Invergowrie Parish Church of Scotland Trustees, Annual Report Year Ended 31 December 2023 ststement of Balances Note Unrestrirted Funds 2023 Restrirted Funds 2021 Eftdowment Furnls 2023 Totsl Funds 2023 Total Funds 2022 Cash at bank and in hand Balances brought forward 134,244 2,030 25,CQO 161.274 170.213 Movement tn year (figures from page 91 Excess of receipts over payments {23.924) 167 123.7571 18,939) Balances carried forward 110,31> 2,197 25,IJMJ 137.517 161274 Assets Gift Aid ReceNable Total A55ets 8,204 8.2(*1 8,204 8.204 9,670 9.670 Liabilities End of year electricity Hall deaning Travel expenses December 3468 14651 240 240 80 224 320 Total Liabilitles 3788 3788 79 ** Norrnal electricity costs are a liability, but in 2022 due to 3 combination of repeated price changes by the enerEY supplier. a swftch to a new and cheaper fixed cost contrart from l December 2022, and difficulties matching the various changes to accurate meter readings, we were approximately £465 in credl The accounts were approved by the rk Session aThl Congregational Board It1 Trustees on 26th February 2024. For and on behalf of the Kirk Session and the Congregational Board (the Trustees) Session aerk HorK)rary Treasurer Page 10 of 15
Invergowrie Parish Church of Scotland Trustees. Annual Report Year Ended 31 December 2023 Notes fonning part of the financial ststements Unrestricted Funds 2023 Restricted Funds 2023 Endowment Fund5 2023 Total Funds 2023 Total Funds 2022 Analysis of Recelpts Note l. Voluntary Income WFO Scheme Inon Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Ordinary Offerings (Open Platel Other Offerings, Donations {11 Legacies Endowment Income Designated Other Offerings {21 Total 1,904 32,817 io,ooi 2.645 2.740 2,270 34,675 9,941 2,864 2,344 32.817 iO.LK)i 2,645 2,740 569 463 53,140 569 1.630 54,306 569 I,CM)3 53,666 1,166 1.166 Note 2. Other Incoming Resources Weddings and Funerals Coffee Mornings/ Sunday Teas Other Income131 Use of Premises IHall Rent) Carse Community Café Income Bank Interest Total 1.216 2,034 930 1,541 1,216 2,034 930 1,541 611 495 1,079 648 I,iio 435 690 4,457 611 9,130 611 9,741 Total Recelpts 62.270 1.777 64,047 58,123 111 Other offerings to, for example, the Church or the Guild 121 Other specific designated offerings to, for example, Junior Church. Flower Fund, Youth Fellowship Fund, or Charity Fund 131 In 2023 this consisted of £490 of Life & Work subscriptions refund, and a £440 transitional ministerfs expenses payment from the Carse Churches Pa8e 11 of IS
Invergowrie Parish Church of Scotland Trustees, Annual Report Year Ended 31 December 2023 Unrestricted Funds 2023 Restrirted Funds 2023 Endowment Funds 2023 Total Funds 2023 Total Funds 2022 Analysis of Payments Note 3. Costs of Generatin Funds WFO Offering Envelopes Note 4. Charitsble Activities Ministries & Mission Allocation Presbytery Dues Church of Scotland Guild Ministers, Travelling Expenses Telephone, Internet. ITIAV Costs Pulpit Supply Other Staffing C05tS Fabric Repairs & Maintenance Manse Council Tax Insurance Electricity Office Expenses Organ, Music & CCLI Fees Junior Church Yotjth Fellowship Pastoral l Outreach / Worship Other Expenses Carse Community Café Expenses Donations to Charities Total 22,727 883 252 1,2 598 220 1,392 43,054 1.497 5.123 5.088 1,052 629 17 22,727 883 252 1,200 598 220 1,392 43,054 1,497 5,123 5,088 1,052 629 17 36,455 234 720 749 263 1,312 4,533 1,439 4,626 11,107 991 532 39 469 470 202 1.160 202 1,160 489 2,221 87,804 489 1,121 1,610 673 1,220 66,663 1.1 86.194 Note 5. Governance Costs Professional Fees Total Payments 86.194 1,610 87,804 67,062 Page 12 of 15
Invergowrie Parish Church of Scotland Trustees, Annual Report Year Ended 31 December 2023 Atljan 2023 Receipts Payments Transfers At 31 Dec 2023 Note 6. Movements in Funds Unrestrirted Funds General Fund - Unde5ignated Junior Church Fund - Undesignated Church Guild Fund - Undesignated Fabric Fund - Designated Organ Fund - Designated Flower Fund - Designated Youth Fellowship Fund -Designated Total 22.754 613 297 l(Kl,039 7.640 1,023 1,778 134.244 58,422 463 53,326 350 1,134 31,384 650 28,500 726 357 70,296 7,640 1,023 1,778 110,320 (650) 1.541 62.270 86.194 Restricted Funds Charity Fund Carse Community Café Fund War Memorial Fund Total 365 1.550 115 2.030 1.166 611 997 614 534 1,547 115 2,197 1,777 1,610 Endowment Funds Sheila M Thomson 25.(XK) 25,000 Total Funds 161,274 64,047 87,804 137,517 Note 7. Purposes of Endowment Funds Income from the Sheila MacLeod Thomson legacy is to be used for the upkeep of the Church fabric. Note 8. Purposes of the Restrirted Funds Charity Fund This is a fund to assist other charities- local, national and international Carse Community Cafe Fund: This fund is used by the non•commercial Community Café, run entirely by volunteers. to support the community, unpaid carers and cared for families in the Ilnvergowriel Corse of Gowrie area. Isee pages 5 and 6 for further details about the Café.) War Memorial Fund: This is a fund used to maintain the War Memorial and Remembrance Garden. Now Closed .' The Renovation Fund was established many years ago to finance significant rehjrbishment of Church property. This fund stood at zero I£O.CK)I for the whole of 2022 and has been closed. This was approved at the Congregational Board meeting on the 2W February 2023. Note 9. Purpose5 of Designated Funds Fabric Fund.. The TrLTrStees have set aside funds for the maintenance of the church property. It should be noted, however, that'everyday wear and tear" is financed by the General Fund. so that the General Fund more accurately reflects the running costs of the Church. Page 13 of 15
Invergowrie Parish Church of Scotland Trustees, Annual Report Year Ended 31 December 2023 Organ Fu1 . The Trustees have set aside fvnds for any organ repairs which may be necessary. Flower Fund This is a fund to provide flowers for display durinB service5 of worship. Junior Church Fund = This fiJrKI is utili5ed exclusively by the,ndaY Schoof, for collections a1 donations to charities. Youth Fello4vship Fund .. This fund is used for outreach to the youth of the community. Note I Staff Costs and 14umberJ 2023 2IT22 Salarles aJMI Wages 392 The number of employees during the year. calculated on the basis of a head count, was l. There are no full time members of staff. Mlnister< Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employer's contributions for national Insurance, pension and housing and loan fund. Ministers, stipends are paid in accordan with the national stipend scale. which is related to years Df seryice. For the year under review the minimum Stipend was £30,135 and the maximum stipend lin the fifth and subsequent years of service) £37,032. Note 11. Trustee Remuneration and Related Party Trdnsactions 2023 2022 Manse Council Tax Travelling Expenses Telephone. Internet. IT/AV 1.497 1,200 423 1.439 720 586 Total No other trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. Note 12. Related Charltles There are no separately registered charities. trusts etc which are under the control of some or all of the congregaiion's charity trustees. Note 13. Tanglble Fixed Assets All buildin8S Utilised by Invergowrie Parish Church are vested in the General Trustees of the Church of Scotland. All office equipment owned by Invergowrie Parish Church has zero residual volue. Page 14 of 15
Invergowrie Parish Church of Scotland Trustees, Annual Report Year Ended 31 December 2023 Note 14. Investments No investments are held by Invergowrie Parish Church. Note 15. Collections for Third Parties 2023 2022 Christian Aid DEC Afghan Appeal Dundee Food Bank Food Train Connect Guild Projects Honduras, English language teaching Invergowrie Village Christmas Lights Vision PK- Perth Poppy Scotland Scottish Bible Society .546 21XJ 200 25 250 25 750 350 Iix) 50 25 i) Total 2,221 1,220 The aforementioned contributions to charty are an amalgamation of all contributions from the Church, the Church Guild, the Junior Church and the Carse Community Café. Church charity funds are normally generated Main by a December coffee morning and other special appeals during the year. Many members of the congregation donated to Christian Aid via a cheque made out to Christian Aid or via the on-line e-envelope Christian Aid donation scheme. These donations do not pass through church accounts. Page 15 of 15