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St. Gerardine’s Hi h Church of Scotland g Lossiemouth

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CONGREGATIONAL REPORT Year Ended 31 December 2022

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RECEIPTS AND PAYMENTS ACCOUNTS

Congregation No: 352088

Registered Scottish Charity No: SC009793

Trustees’ Annual Reportportort Year ended 31 December 2022 The Trustees’ present the annual report and accounts for St Gerardine’s High Churchpresent the annual report and accounts for St Gerardine’s High Churchresent the annual report and accounts for St Gerardine’s High Churchport and accounts for St Gerardine’s High Churchort and accounts for St Gerardine’s High Churchgh Churchh Church (Church of Scotland) Lossiemouth for the year ended 31 December 2022Church of Scotland) Lossiemouth for the year ended 31 December 2022) Lossiemouth for the year ended 31 December 2022 Lossiemouth for the year ended 31 December 2022year ended 31 December 2022ear ended 31 December 2022 Reference and Administrative Information Charity Name:y Name: Name: Charity Registration Number:y Registration Number: Registration Number:gistration Number:istration Number: Congregation Reference No:gregation Reference No:regation Reference No:gation Reference No:ation Reference No: Contact Address: Trustees Kirk Session Members (Elders)(Elders)Elders)) Congregational Board Membersgregational Board Membersregational Board Membersgational Board Membersational Board Members Principal Office-Bearers Minister: Session Clerk: Clerk to the Board: Church Treasurer: Fabric Convenor Independent Examinerpendent Examinerendent Examiner Bankers Royal Bank of Scotland, 209 High Street Elgin IV30 1DLgin IV30 1DLin IV30 1DL

Trustees’ Annual Report Year ended 31 December 2022 Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of the Model Deed of Constitution. Recruitment and Appointment of Trustees Trustees are members of the Congregational Board, drawing on elders of the Kirk Session who are also considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session is called by the congregation and sustained 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 of the of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. Organisational Structure The Congregational Board is chaired by the minister and meets nine times in a year. Certain responsibilities are delegated to Board Members as appropriate. The Kirk Session which also meets nine times a year is responsible for spiritual affairs within the church. 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. Linkage It is anticipated that this will be the last Congregational Report for St Gerardine's High Church Lossiemouth as a separate entity as deferred linkage with St James Church Lossiemouth will likely conclude with union later in 2023.

Trustees’ Annual Report Year ended 31 December 2022 Achievements and Performance Once again, activities were disrupted in 2022 due to Government regulations and Church guidelines with respect to the ongoing global Coronavirus pandemic at the time.

❖ The organisations that come under our charitable status within the Church are the Bible Study Group, The Sunday School School, the Guild and the Friendship Group. Bible Study Group: ❖ The Bible Study Group again held Wednesday meetings through ZOOM as a means of communication which proved very successful and well attended by members of both St Gerardine's High Church and St James Churches. Sunday School: ❖ Although the Sunday School no longer has children attending, the Sunday School Bank Account remains open in order to send donations out to other children's charities whilst funds last. The Guild: ❖ The Guild of St Gerardine's has wound up since the time of the last Congregational Report in preparation for the Union with St James'. A monetary gift was transferred to the General Account of St Gerardine's at this time. The Friendship Group: ❖ Limited activities have taken place during 2022. The Coffee Morning Group ❖ This group was also wound up in 2022 with a closing monetary gift to the General Account of St Gerardine's.

Trustees’ Annual Report Year ended 31 December 2022 Financial Review The Church continues to be required to make its financial report in the form stipulated under charities legislation which has been approved by the Church of Scotland. General Account The General Account is used for normal unrestricted funds to manage the operating costs involved in running the church. The principal source of income is through weekly offerings by the congregation. Fabric Account The Fabric account is a restricted account which is used to fund ongoing repairs and maintenance of Church and Manse properties.

Sunday School Account

The Sunday School account is a restricted account used for Sunday School purposes.

Guild Account

The Guild account, for unrestricted funds to manage the activities of the Guild, was closed as the group was wound up ahead of church union. Opening balance £65, Receipts £1228, Payments £1293, account closed (balance nil) . Friendship Group The Friendship Group Account for unrestricted funds to manage the activities of the Friendship Group. Opening balance £1,325, Receipts £543, Payments £504, balance carried forward £1,364.

Reserves Policy

It is the Trustees’ policy to endeavour to hold reserves of a minimum of one month’s expenditure including restricted funds, as and when able.

Shared Costs

Contributions for costs agreed to be shared between churches in deferred linkage are to be recovered in 2023.

Financial Status

As at time of preparing this report, the church remains in arrears only in respect of 2022 Ministery and Mission dues. Details of all Church accounts were as follows: Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund. Through this, our Minister is remunerated at the appropriate increment of s/pend via the Ministeries Council Payroll.

Trustees’ Annual Report

Year ended 31 December 2022

Statement of Trustees' Responsibilities

The members of the Kirk Session / Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session / Congregational Board are responsible for keeping proper accounting records which, on request, 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 (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational 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/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

Session Clerk………………………

Date ………………………………..

St Gerardine’s High Church: Lossiemouth Scottish Registered Charity No.009793

Independent Examiner’s Report to

the Trustees of St Gerardine’s High Church

I report on the accounts for the year ended 31 December 2022 which are set out on pages 8 to 12.

Respective responsibilities of trustees and examiner

The charity trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulation 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 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 disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be 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 come to my attention

which gives me reasonable cause to believe that in any material respect:

to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts and

to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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			RBS FRIENDSHIP GROUP ACC NO 00127136 INCOME & EXPENDITURE
							Friendship Group
Income							Income
	Receipt	DonaIons					Balance 1.1.22		1324.52
		543
Group Sept		133					Group Don	a 543	543
Group Oct		58
Group	57	22
Xmas Meal	56	330
								Total	1867.52

Expenditure
	Cheque	Total	Miscell	DonaIon	StaIonary		Expenditure
		503.77	396	10	97.77
							Sta/onary	97.77
Stamps		25.08			25.08		Charity Don	10
Stamps		15.84			15.84		Miscellane	o 396
Blythswood		10		10					503.77
Samps		20.4			20.4
Copy Shop		25.71			25.71		Bank Bal 31.12.22		1363.75
Sta/onary	98	10.74			10.74
1629 Lunch	99	396	396						1867.52

		BANK OF SCOTLAND GUILD ACCOUNT INCOME AND EXPENDITURE
							Income
Income							Balance 1.1.22		202.16
	Receipt	DonaIons					DonaIons	1090.7
		1090.7							1090.7
Guild Coll	123	174.4
Guild Coll	124	69.8
Guild Coll	125	13.3
Arts Soc Ukraine		60						Total	1292.86
Charity Sho	126	610
Rag Bag		163.2

							Expenditure
Expenditure				Charity		To RBS
	Cheque	Total	Miscell	DonaIon	CapitaIon	General acc	Miscellane	o 31.6
		1292.86	31.6	681.6	169	410.66	Charity Don	681.6
CofScotlan	d 10524	169			169		Capita/on	F 169
Fish Supper	10523	31.6	31.6				To RBS Gen	410.66
Rag Bag	10525	81.6		81.6					1292.86
Guild Proj	10526	600		600
To RBS Gen	Transfer	410.66				410.66	Bank Bal 31.12.22		0

									1292.86

							Gen
Balances at 01.01.22 Incoming Rescources Transfers Outgoing Costs Balance at 31.12.22							Gen	General Acc Income	General 2022	Restricted 2022			Income	RBS	Virgin	Guild	Friendship	Unrestricted Totals	Sunday School	Fabric Account	Restricted Totals	Total Restrict and Un
General Ac	c 12649.21	29,941.66		35,940.79	6,650.08			Offerings Non Gift Aid	3,667.20				Oferings N	3,192.20	475.00			3,667.20			0.00	3,667.20
Virgin 0006	1,205.53	16,776.12		16,763.54	1,218.11			Open Plate	3,384.23				Open Plate	3,384.23				3,384.23			0.00	3,384.23
Guild	202.16	1,090.70		1,292.86	0.00			Offerings Gift Aid	3,463.00				Oferings G	3,463.00				3,463.00			0.00	3,463.00
Friendship	1,324.52	543.00		503.77	1,363.75			Offerings D/D or S/O	15,832.00				Oferings D/D or S/O		15,832.00			15,832.00			0.00	15,832.00
15,381.42 48,351.48 0.00 54,500.96 9,231.94 -6,149.48								Donations	5,348.56		20.30		Dona/ons	3,585.74	129.12	1,090.70	543.00	5,348.56	20.30		20.30	5,368.86
								Funerals/Weddings	1,390.00		1,852.36		Funerals/W	1,050.00	340.00			1,390.00		1,852.36	1,852.36	3,242.36
								Misc Income	2,760.66				Misc Incom	2,760.66				2,760.66			0.00	2,760.66
								Transferred from Virgin Ban	k12,500.00				Transferred	12,500.00				12,500.00			0.00	12,500.00
RESTRICTED								Interest	5.83		4.34		Interest	5.83				5.83	0.26	4.08	4.34	10.17
Fabric Acc	0 3,793.19	4,766.44		4,956.32	3,603.31			Insurance recovered on da	mage to Church Wall		2,910.00		Insurance Recovered for wall damage							2910.00	2,910.00	2,910.00
Sunday Sc	h 540.35	20.56		0	560.91			Total Receipts	48,351.48		4,787.00
4,333.54 4,787.00 0.00 4,956.32 4,164.22														29,941.66	16,776.12	1,090.70	543.00	48,351.48	20.56	4,766.44	4,787.00	53,138.48

Totals of a	l 19,714.96	53,138.48	0.00	59,457.28	13,396.16	-6,318.80		Costs of Generating Fund	s				Expenditure
								Charitable Ac/vi/es	54,500.96		4,956.32		Ministers Te	366.63				366.63			0.00	366.63
								Governance Costs					Ministry &	21,931.00				21,931.00			0.00	21,931.00
								Total Payments	54,500.96		4,956.32		Dona/on to	868.00		681.60	10.00	1,559.60			0.00	1,559.60
													Organist	2,530.00	110.00			2,640.00			0.00	2,640.00
													Council Tax	2,367.01				2,367.01			0.00	2,367.01
								Excess, shor`all of income o	-6,149.48		-169.32		Insurance	2,622.79				2,622.79			0.00	2,622.79
													Pulpit Supp	270.00				270.00			0.00	270.00
								Analysis of Donations					Ministers Tr	590.00				590.00			0.00	590.00
								Offerings	26,346.43				Miscellane	o 2,746.03	484.84	31.60	396.00	3,658.47			0.00	3,658.47
								Donations	5,348.56		20.30		Electricity C	1,649.33	1,044.49			2,693.82			0.00	2,693.82
													Office Expenses		801.59		97.77	899.36			0.00	899.36
													From Virgin acc to RBS		13,483.54			13,483.54			0.00	13,483.54
								Total Receipts	31,694.99		20.30		Presbytery Dues		537.20			537.20			0.00	537.20
													Capitation Fee			169.00		169.00			0.00	169.00
								Charitable Activities					From Bank of Scotland to RBS			410.66		410.66			0.00	410.66
								Ministers Phone	366.63				Church Insurance		301.88			301.88			0.00	301.88
								Ministry & Mission	21,931.00				Church Maintenance					0.00		1,150.32	1,150.32	1,150.32
								Donation to Other Charities	1,559.60				Manse Maintenance					0.00		3,806.00	3,806.00	3,806.00
								Organist	2,640.00					35,940.79	16,763.54	1,292.86	503.77	54,500.96	0.00	4,956.32	4,956.32	59,457.28
								Council Tax	2,367.01
								Insurance	2,622.79					-5,999.13	12.58	-202.16	39.23	-6,149.48	20.56	-189.88	-169.32	-6,318.80
								Pulpit Supply	270.00
								Ministers Travel	590.00
								Miscellaneous Expenses	3,658.47
								Electric Charges	2,693.82
								Photocopier	899.36
								From Virgin acc to RBS	13,483.54
								Presbytery Dues	537.20
								Capitation Fees	169.00
								From Bank of Scotland to RBS	410.66
								Church Insurance	301.88
								Church Maintenance			1,150.32
								Manse Maintenance			3,806.00
									54,500.96		4,956.32

									-6,149.48		-169.32	-6,318.80

								Totals Unrestricted and R	e 59,457.28

		RBS FABRIC ACCOUNT 00170902 RESTRICTED	RBS FABRIC ACCOUNT 00170902 RESTRICTED	RBS FABRIC ACCOUNT 00170902 RESTRICTED	RBS FABRIC ACCOUNT 00170902 RESTRICTED					SUNDAY SCHOOL TREASURER ACC RESTRICTED	SUNDAY SCHOOL TREASURER ACC RESTRICTED	SUNDAY SCHOOL TREASURER ACC RESTRICTED

Income	Receipt	Totals	Funeral/ Wedding	Donation	Interest	Church Wall	INCOME			Balance at 1st January 2022		540.35
		4766.44	1852.36	0.00	4.08	2910.00				Interest to 16th Dec	0.07
	230	55.00		55.00			Bal at 1st Jan 2022		3793.19	Interest to 16th March	0.07
	296	-55.00		-55.00			Funeral	1852.36		Interest to 16th June	0.12	0.26
	Direct	1540.86	1540.86				Interest	4.08
To 31st March		0.36			0.36		Ins Claim	2910.00	4766.44
to 31st June		0.56			0.56				8559.63
KK Funerals	Direct	311.50	311.50
to 31st Sept		0.43			0.43		Expenditure			Donation		20.30
Aviva	BACs	2910.00	Claim from insurance for damage			2910.00	Church Mnt	1150.32				560.91
to 31st Dec		2.73			2.73		Manse Mnt	3806.00	4956.32

Expenditure	Chq No	Totals	Church Maintenance	Manse Manintenance						Bank Balance at 31st Dec 2022		560.91
		4859.60	1150.32	3806.00			Bal at 31st Dec 2022		3603.31
MCE Service Ltd	292	96.72	96.72						8559.63
Boilercare	287	114.00	57.00	57.00
Decora	294	35.36	35.36
Miscellaneous	293	276.99		276.99
Thompson plum	298	301.72		301.72
Building Supplie	s 297	229.99		229.99
Tom Sinclair Gar	300	450.00		450.00
Miscellaneous	295	90.00		90.00
Neil Hadden Plu	303	42.00		42.00
ITG Gucers	305	400.00	400.00
Access Pla`orm	302	357.60	357.60
Decora	304	13.75	13.75
Decora	306	80.45	80.45
J Thompson	307	1470.71		1470.71
Miscellaneous	308	104.88	52.44	52.44
Racray (Wall Re	309	778.15		778.15
Boilercare	310	114.00	57.00	57.00

		Enter charity name below	Enter charity name below	Enter charity name below	Enter charity name below	Enter charity name below	Enter charity name below	Enter charity name below	Enter SC No. below
									SC00 9793
		Receipts andpayments accounts
	For the period from		Period start date		to	Period end date
			1/1/22				12/31/22


Section A Statement of receipts and payments
	Unrestri cted funds		Restricte d funds	Expenda ble endowm ent funds		Permane nt endowm ent funds		Total funds current period	Total funds last period
	to nearest £		to nearest £	to nearest £		to nearest £		to nearest £	to nearest £
A1 Receipts
Offerings and Donation s	31,695		20					31,715	39,723
Bank adjustme nts	- 0							- 0	2,250
Wedding s and Funerals	1,390		1,852					3,242	3,510
Miscellan eous Income	2,761							2,761	126
Transferr ed from RBS to Virgin	12,500							12,500	17,450
Interest on Bank	6		4					10	39
Insuranc e recovere d for damage to Church wall			2,910					2,910
Activities for generatin gfunds								- 0	1,487
*A1 Sub* *total*	48,351		4,787	- 0		- 0		53,138	64,585

A2 Receipts from asset & investme nt sales

Proceeds from sale of fixed assets					- 0
Proceeds from sale of investme nts					- 0
*A2 Sub* *total*	- 0	- 0	- 0	- 0	- 0	- 0

*Total* **receipts **	48,351	4,787	- 0	- 0	53,138	64,585

A3 Payments
Expense s for fundraisin g activities					- 0	135
Gross trading payments					- 0
Investme nt manage ment costs					- 0
Payment s relating directly to charitable activities	54,501	4,956			59,457	62,233
Grants and donations					- 0
Governa nce costs:					- 0
Audit / independ ent examinati on					- 0
Preparati on of annual accounts					- 0
Legal costs					- 0
Other					- 0
					- 0

*A3 Sub* *total*	54,501	4,956	- 0	- 0	59,457	62,368

A4 Payment s relating to asset and investme nt moveme nts
Purchase s of fixed assets					- 0
Purchase of investme nts					- 0
*A4 Sub* *total*	- 0	- 0	- 0	- 0	- 0	- 0

**payments **	54,501	4,956	- 0	- 0	59,457	62,368

**ayments) **	( 6,149)	( 169)	-	-	( 6,319)	2,217

A5 Transfers to / (from) funds					-

*Surplus* / *(deficit)* *for year*	( 6,149)	( 169)	-	-	( 6,319)	2,217

							- 0	SC009793
Section B Statement of balances
Categori es	Details	Unrestrict ed funds	Restricte d funds		Expendab le endowme nt funds		Permane nt endowme nt funds	Total current period	Total last period
		to nearest £	to nearest £		to nearest £		to nearest £	to nearest £	to nearest £
B1 Cash funds	Cash and bank balances at start ofyear	15,381	4,334					19,715	17,498
	Surplus / (deficit) shown on receipts andpayments account	( 6,149)	( 169)					( 6,319)	2,217
								-
								-
	Cash and bank balances at	9,232	4,164		-		-	13,396	19,715
	~~end of~~ ~~ear~~ (Agree balances with receipts and	0	-		-		-	0	-
	~~payments account(s))~~
	Details				Fund to	which asset belongs		Market valuation	Last year
								to nearest £	to nearest £
B2 Investm ents	Session Benevolent Fund				Deposit Fund			1,377	1,359
	SundaySchhol				Growth Fund			-	1,618



							Total	1,377	2,977

	Details		Fund to	which asset belongs			Cost (if available)	Current value (if available)	Last year
							to nearest £	to nearest £	to nearest £
B3 Other assets








					Total		-	-	-

	Details				Fund to	which liability relates		Amount due	Last year
								to nearest £	to nearest £
B4 Liabiliti es




							Total	- 0	- 0

	Details				Fund to	which liability relates		Amount due (estimate)	Last year
								to nearest £	to nearest £
B5 Conting ent


							Total	-	-

Signed by one or two trustees on behalf of all the trustees	Signature				Print Name				Date of approval

				- 0	SC009793

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds workshe ets)	All unrestricted funds are for the general use by the congregation for the benefit of the			Church.





	Type of activity or project supported		Individual / institution	Number of grants made	£
C2 Grants




				Total	- 0

C3a Trustee remune ration	If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)


	Authority under whichpaid				£
C3b Trustee remune ration - details	Session agreement for the Organist				2,640





C4a Trustee expens es	If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)


				Number of trustees	£
C4b Trustee expens es - details	Ministers Travel and Phone			1	957
	Ministers Council Tax			1	2,367




	Nature of relationship	Nature of transaction		Transactio n amount (£)	Balance outstandin g at period end (£)
C5 Transac tions with

trustees and connect ed persons C6 Othe

									- 0		SC009793

Additional analysis (1)

Analysis of receipts andpayments

1 Donatio ns
	Unrestrict ed funds		Restricte d funds		Expendab le endowme nt funds		Permane nt endowme nt funds		Total current period		Total last period
	to nearest £		to nearest £		to nearest £		to nearest £		to nearest £		to nearest £
Offerings and Donation s	31,695		20						31,715		39,723
									- 0
									- 0
									- 0
									- 0
									- 0
Total	31,695		20		- 0		- 0		31,715		39,723

	-		-	-	-	-	-	-	-	-	-

2 Grants
	Unrestrict ed funds		Restricte d funds						Total current period		Total last period
	to nearest £		to nearest £						to nearest £		to nearest £
									- 0
									- 0
									- 0
									- 0
Total	- 0		- 0						- 0		- 0

	-	-	-	-				-	-	-

3 Gross receipts	from other charitable activities
	Unrestrict ed funds		Restricte d funds		Expendab le endowme nt funds		Permane nt endowme nt funds		Total current period		Total last period
	to nearest £		to nearest £		to nearest £		to nearest £		to nearest £		to nearest £
									- 0
									- 0
									- 0
									- 0
									- 0
									- 0
									- 0
									- 0
Total	- 0		- 0		- 0		- 0		- 0		- 0

	- 0		- 0		- 0		- 0		- 0		- 0

4 Payments relating directly to charitable activities
	Unrestrict ed funds		Restricte d funds		Expendab le endowme nt funds		Permane nt endowme nt funds		Total current period		Total last period
	to nearest £		to nearest £		to nearest £		to nearest £		to nearest £		to nearest £
Ministers Phone	367								367		443
Mission & Ministry	21,931								21,931		22,551

Donation s to Other Charities	1,560				1,560	2,441
Organist and other staffing costs	2,640				2,640	825
Ministers Council Tax	2,367				2,367	2,298
Church Insuranc e	2,623				2,623	2,808
Pulpit Supply	270				270	243
Ministers Travel	590				590	960
Miscellan eous Expense s	3,658				3,658	5,356
Electric Charges	2,694				2,694	4,518
Photocop ier	899				899
Virgin Bank and Bank of Scotland to RBS	13,894				13,894	17,450
Presbyter y Dues	537				537	469
Guild Capitatio n Fees	169				169
From Bank of Scotland to RBS					- 0
Church Insuranc e	302				302
Church and Manse Maintena nce		4,956			4,956	1,871
					- 0



					- 0
Total	54,501	4,956	- 0	- 0	59,457	62,233

					- 0	SC009793

Additional analysis (2)

5 Breakdown of unrestricted funds
	Unrestrict ed fund 1 - enter name of fund below	Unrestrict ed fund 2 - enter name of fund below	Unrestrict ed fund 3 - enter name of fund below	Unrestrict ed fund 4 - enter name of fund below
	General Account				Total unrestrict ed funds	Total unrestrict ed funds last period
Receipts
Offerings and Donation s	31,695				31,695	37,962
Activities for generatin gfunds					- 0	1,487
Wedding s and Funerals	1,390				1,390	3,510
Transfer from Virgin to RBS	12,500				12,500	17,450
Miscellan eous Income	2,761				2,761	2,376
Intrest on bank account	6				6	2
Fundraisi ng					- 0
*Sub total*	48,351	- 0	- 0	- 0	48,351	62,787
					- 0
Receipts from asset & investme nt sales
Proceeds from sale of fixed assets					- 0
Proceeds from sale of investme nts					- 0
*Sub total*	- 0	- 0	- 0	- 0	- 0	- 0

*receipts*	48,351	- 0	- 0	- 0	48,351	62,787
					-

Payments
Expense s for fundraisin g activities					- 0
Gross trading payments					- 0

Investme nt manage ment costs					- 0
Payment s relating directly to charitable activities	54,501				54,501	60,497
Grants and donations					- 0
Governa nce costs:					- 0
Audit / independ ent examinati on					- 0
Preparati on of annual accounts					- 0
Legal costs					- 0
					- 0
					- 0
*Sub* *total*	54,501	- 0	- 0	- 0	54,501	60,497
					-
Payment s relating to asset and investme nt moveme nts
Purchase s of fixed assets					- 0
Purchase of investme nts					- 0
*Sub* *total*	- 0	- 0	- 0	- 0	- 0	- 0
					-
*payments*	54,501	- 0	- 0	- 0	54,501	60,497
					-
*ayments)*	( 6,149)	-	-	-	( 6,149)	2,290

Transfers to /(from) funds					-

*Surplus* / *(deficit)* *for year*	( 6,149)	-	-	-	( 6,149)	2,290
					-

Nature andpurpose of funds
All funds are unrestricted for thegeneral use of the congregation

Trustees’ Annual Report Year ended 31 December 2022

Statement of Trustees’ Responsibilities

Approved by the Trustees and signed on their behalf,

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APPENDIX 3 Office of the Scottish Charity Regulator

|Report to the
trustees/members of|____|Independentexaminer’sreporton theaccounts. |
Charity name
St Gerardine’s High Church of Scotland, Lossiemouth|| |---|---|---| |Registered charity|SC009793 nnn|| |On the accounts of the
charity forthe period||
Period startdate
/
Periodenddate

....Day
|... Month
ee
con
@Y
...Mionth
Year
|
To|| ||01
|
January
2022
3ist
December
2022|| |Setoutonpages|EE
emember toincludethepage
01-12
numbers of additional sheets)|:| |Respective
responsibilities Of
trustees and examiner|The charity's trustees are responsible forthe preparation ofthe accounts in accordance
with theterms ofthe Charities and Trustee Investment (Scotland) 2005 Actand the
CharitiesAccounts (Scotland) Regulations 2006. The charity trustees consider thatthe|| ||audit requirement of Regulation 10(1) (d) ofthe Accounts Regulations does not apply. It|| ||is my responsibility to examine the accounts as required under section 44(1) (c) of the|| ||Act and to state whether particular matters have come to my attention.|| |Basisofindependent
examiner's statement|My examination is carried out in accordance with Regulation 11 ofthe Charities
Accounts (Scotland) Regulations 2006. An examination includes a review ofthe|| ||accounting records kept by the charity and a comparison of the accounts presented with|| ||those records. It also includes consideration ofany unusual items or disclosures in the|| ||accounts and seeks explanations from the trustees concerning any such matters. The|| ||procedures undertaken do not provide all the evidence that would be required in an audit|| || and, consequently,
| do not express an audit opinion on the accounts.|| |Independent examiner’s|-
_ In the course ofmy examination, no matter hascome to my attention [other than that|| |statement|disclosed on the attached page]|| ||1.
which gives me reasonable cause to believe that in any material respect the|| ||requirements:|| ||_ — to keep accounting records in accordance with section 44(1) (a) ofthe 2005 Actand|| ||Regulation 4 ofthe 2006 Accounts Regulations, and|| ||¢
to prepare accounts which accord with the accounting records and comply with|| ||:
Regulation 9 ofthe 2006 Accounts Regulations|| ||have not been met, or|| ||2.
to which, in my opinion, attention should be drawn in order to enable a proper|| |Signed:|understanding
ofthe accounts to be reached.
-
_
Date:
HH
- ©7 - 2093|| |Name:|©|| |Relevant professional|||| |qualification(s) or body|||| |(if any):|||| |-_ee =
*Please delete the words in the brackets ifthey do not apply. Ifthe words do apply, set out those matters which have come to your attention on the
followingpage.|||

OpenCharities

2022-12-31-accounts

Sunday School Account

Guild Account

Reserves Policy

Shared Costs

Financial Status

Statement of Trustees' Responsibilities

Independent Examiner’s Report to

Respective responsibilities of trustees and examiner

Basis of independent examiner’s statement

Independent examiner’s statement

Statement of Trustees’ Responsibilities

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APPENDIX 3

Office of the Scottish Charity Regulator

2022-12-31-accounts

Sunday School Account

Guild Account

Reserves Policy

Shared Costs

Financial Status

Statement of Trustees' Responsibilities

Independent Examiner’s Report to

Respective responsibilities of trustees and examiner

Basis of independent examiner’s statement

Independent examiner’s statement

Statement of Trustees’ Responsibilities

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APPENDIX 3

Office of the Scottish Charity Regulator

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SR 52985 Re
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9
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