2022-12-31-accounts

Saint Margaret's Parish Church of Scotland, Glenrothes

ACCRUED (SORP COMPLIANT) ACCOUNTS TO 31 DECEMBER 2022

Congregation No: 251499 Charity No: SC 009845

‘Saint Margaret's Parish Church of Scotland, Glenrothes Trustees' Report

Year ended 31 December 2022

The Trustees present their annual report and financial statements of the charity for the year ended 31*t December 2022. The financial statements have been prepared in accordance with the accounting policies set out in note | to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective from 1 January 2019.

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.

Our church aims are encompassed in our Mission Statement: In St Margaret’s Church we will move forward by: Worshipping our God: Loving each other: Learning God’s ways: Caring for others: Sharing our faith Our Mission Statement continues to give us a framework for all the work we do and is an anchoring point which ensures we focus and prioritise as we continue to move forward and face new challenges.

2022 has been a year in which we have been encouraged to see our congregation growing in confidence and numbers after the disruption of the Covid-19 pandemic. For the first quarter of 2022 there was a continuing requirement to wear face masks during worship, and for some, the lingering anxiety of large gatherings continues. We are doing all we can to encourage and support everyone involved in our congregational life as we have returned to a more ‘normal’ socialisation. The Fife Presbytery Plan for all Church of Scotland congregations was agreed in November 2022 after a year of discussion and is very much centred around the need for the Churches in the Glenrothes area to work together towards a viable team ministry. This has been a real focus for us throughout 2022. We have come to understand and recognise that the future leadership of our congregation will be shared across our partnership grouping. ~~RE~~ 2s Our Interim Moderator from June 2021 to July 2022. We were sorry to lose him but were delighted to welcome ~~i~~ to take over that role in August 2022. We were sorry to lose our Church SecretaryGE bough ill health in April 2022. This post has not been filled at this time. Our two part time cleaners work diligently to ensure our buildings are kept clean for all organisations. It has been encouraging that all our organisations have been able to continue throughout the year with dedicated and hard-working volunteer leaders, and we have also supported new initiatives including setting up a ‘warm space’ to help alleviate fuel and food poverty in our community. Being in Vacancy we have been extremely fortunate that both our Interim Moderators have been diligent and thoughtful in providing weekly pulpit supply. We have settled into a pattern of having all-age intergenerational worship with a Breakfast Club for the children on the first Sunday of each month led by our in-house Worship Team. We have been encouraged by the number of parents and children who attend. PF ie has beenSundaysable worshipto lead worshipis led by gueston the preachers.last SundaySinceof the becoming month and our we Interimhave Moderatoused this opportunity to celebrate Communion together. Our congregation is open to different styles of worship and is welcoming and appreciative of all who lead our services. We recognise the value of continuing to live stream our services for those who are unable to attend. By uploading services to our YouTube channel, we offer further flexibility on-line and the opportunity for anyone interested to find out about our church and Christian faith.

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Saint Margaret's Parish Church of Scotland, Glenrothes Trustees' Report (cont'd) Year ended 31 December 2022

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Our Worship Team led a well- attended and much appreciated Bereavement Service at the beginning of December. Our Wednesday@]1 prayer call has continued online throughout the year with reminders messages sent out to all who have committed to praying at that time wherever they are. We are grateful to one of our Elders, who diligently takes responsibility for preparing and sending this out.

The Covenanted Partnership we have with the other Church of Scotland congregations in Glenrothes, Leslie, Markinch and Thornton has served us well as we start to look at more formal arrangements of working together. ‘The Haven’ project was a joint initiative which ran for the 6 weeks of Lent. A unit in Glenrothes Town Centre was rented and the churches worked together to set up, man and support a community hub. The Haven’s purpose was to share our faith in the community through arts and crafts, children’s play area, prayer stations and discussion. The Haven’s opening coincided with the start of the Russia/Ukraine war which was a focus and concern for many who dropped in. While it was agreed to close the Hub just after Easter, many people had visited and taken the opportunity to chat, pray and add to artwork while learning about Christian faith and values. ‘The Haven’ logo was once again used by the churches as we set up warm spaces in our buildings — each church opening on a different day. St Margaret’s opened it’s doors offering food and a warm space each Friday from the end of October. The partnership churches united for worship services through July and August and we shared Holy Week worship each evening in a different church. Lent and Advent Bible Studies, a weekly online study group and ‘The Bible Course’ were run as joint ventures. We also joined together for daily worship throughout the ‘Thy Kingdom come’ prayer initiative. The Kirk Sessions from all the churches have met together twice this year opening dialogue and helping us focus on our shared Christian faith and witness.

We were delighted that following the easing of the stricter restrictions placed on Care homes, and with the support of the MDS worker from another church in the partnership, we were once again able to start having services in one of our local residential homes. These monthly services have helped build good relationships with residents and staff and our volunteers who go along to support. We are hopeful that with the support of the other churches, we may be able to offer a similar service in the other care homes in the near future. All of these have led to greater trust and smooth the way for the more formal collaboration that will be needed as we move forward with the Presbytery Plan in 2023.

Our work with children has been an important part of our mission for many years. We are fortunate in having Sandra Davie as our 0.5 Children and Families worker and she has ably co-ordinated this work alongside a team of volunteers. Monday Club, our alternative to Sunday School continues to be well attended and enjoyed by around 30 Primary-age children each week. The children are taught about the Christian faith through stories, arts and crafts and games. Parents are very supportive and the summer barbeque was attended by over 100 people. Similarly, the family Christmas Party was very much appreciated. In August we ran our Holiday Club ‘ Wonder Zone’. The children attended three mornings of fun and activities with a dedicated team of ‘scientists’ leading their discoveries from the Bible. The annual holiday club has been one ofour main outreach activities over the years and is supported by the whole congregation through donations of refreshments and craft materials; preparation of materials; practical, financial and prayer support before and during the week. While we currently are not able to offer activities for teenagers, we have a sizeable group of young people who enthusiastically help with our children’s groups and often learn alongside the children they support. Each Wednesday we run ‘Wild Weans’, for pre-school children and their parents or carers. These sessions are well attended and our MDS Worker is actively involved in reaching out to the families who attend. The Toddler Christmas party was a great success with a puppet show. There were 42 toddlers present who thoroughly enjoyed it. ‘The well Good News of Jesus’ Christmas resource was used as the basis for a Christmas family activity afternoon in December.

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‘Saint Margaret's Parish Church of Scotland, Glenrothes Trustees’ Report (cont'd) Year ended 31 December 2022

Our MDS worker has made good contacts with all the local primary and secondary schools and has, at their invitation run ‘Walk through the Bible’ with a class in Carleton Primary. The school brought all their children to the church for their Christmas Assembly. Schools work continues to be important for our MDS worker.

The Guild meets fortnightly on a Monday afternoon with interesting speakers on a wide variety of Christian projects. The Good Companions are a self-help group for the elderly who meet each Wednesday afternoon for chat, games, music and entertainment. The Guild and Good Companions came together to celebrate the Queen’s Jubilee with Afternoon Tea in the summer. At Christmas they came together again to enjoy a Meal in the church halls. They also shared a carol service in the church. All of our church activities are open to anyone from the community who would like to attend. We are a faith community but are open to anyone who chooses to come.

Our congregation continue to work in our community where need is seen. Our commitment to ‘the Haven’ warm space project and our weekly collections for the local foodbank are aimed at helping the needy in our town. The foodbank also received over 100kg of food from our Harvest thanksgiving and we have members who actively volunteer there.

We have once again given Christmas gifts to everyone living in homeless accommodation in Glenrothes. Further afield, we sent £1000 to our partner church in Sri Lanka as their country’s economic situation became chaotic at the start of the summer. Following the outbreak of war in Ukraine there was a congregational collection which raised £800 for the Reformed Church in Hungary Aid. We had a monetary collection alongside our food donations at Harvest and sent the £274 collected to the Pakistan flood appeal. We also donated 27 shoeboxes to the Blythswood Christmas appeal. Our Monday Club sponsor a child through ‘Compassion’ and the Kirk Session have agreed to top up this fund as it has been difficult for the children to raise money during pandemic restrictions and beyond. ,

With a sizeable grant from NHS Charities Together we have been able to improve and offer a welcome outdoor space in our large Garden. Repairs to the boundary fences and gates made the area more secure for children and creative planting has improved the area. Further work will be done in the year ahead to encourage community use and enjoyment.

Our halls are used by Rainbow, Brownie and Guide Groups. Hall lets are an important source of funding for us -and were minimal through covid restrictions. Since April we were pleased to offer our halls to a slimming group one evening per week. This generates a good income alongside the weekly Children’s Drama Group. Our new halls also offer an ideal space for children’s parties.

Communication with our members and community has been improved with our new modern and easily navigable website which was launched in June. It is being regularly updated and we also have a well- viewed and informative Facebook page. Our Session Clerk produces a quarterly newsletter which is e-mailed to those with that facility and is hand delivered or posted to those who are not able to access the internet. Our noticeboards are updated with upcoming events.

Our Fabric Convener stepped down from this post in January 2022. The Resources Committee have done what they can to ensure our buildings are safe and in good order and to ensure Presbytery are kept informed of works that have been carried out.

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Saint Margaret's Parish Church of Scotland, Glenrothes Trustees' Report (cont'd) Year ended 31 December 2022

Achievements and Performance

With a unitary constitution, our Kirk Session recognised that our mission can be better served by having committees dedicated to different areas of our work. A reworking of the committee structure in early 2021 has proved difficult to maintain during vacancy. With the time availability of our Interim Moderators, it has meant Kirk Session meetings are less regular and it was agreed that appointing short term working groups to manage projects and mission would serve us better at this time. We have enjoyed the opportunity to meet together in person and stopped our video link to meetings in June after all restrictions were lifted and those who were shielding were able to attend. The Pastoral Care committee has continued its work and has opened their meetings to the congregation, where 21 people attended a meeting in September. We are sensitive to the pastoral needs of our congregation and are actively seeking new ways of ensuring all our members feel included and cared for by their church. Social events have been organised and it is encouraging to see so many people sharing our concern for our more vulnerable and isolated members. Mission and Outreach have been active in keeping Session informed of needs overseas and in our town. They have raised money for our overseas projects through the sale of hand made cards at Easter and Christmas particularly. Having sent £1000 to our partner church in Sri Lanka in June the world church fund was greatly depleted, and an auction was organised in October which raised £1,403 for any overseas projects we want to support. Without a Fabric Convener, the Resources committee has continued to work to ensure our buildings are kept in good order and to prioritise any work required. Urgent repairs from our 2021 Quinquennial Report have been carried out. Storm damage to our roof at the end of 2021 was reimbursed by our insurance, as was further storm damage in January 2022. The collapse of the cast iron downpipe from our belltower caused further damage to the roof and this too has been repaired. We have been advised that there is no need to replace the entire north face roof of the sanctuary now that repairs have been made to cracked and broken tiles. Three of our electrical distribution boards have been replaced and updated since our Quinquennial report in 2021. Minor repairs in the church and halls have been carried out at minimal cost by some of our congregation. As the Presbytery Plan indicates our buildings will be in use for the foreseeable future, at the end of 2022 we are enthusiastic, and in a good financial position to move forward with some of the planned improvements which have been on hold over the last two years.

At the end of the year our membership is 212 with 20 adherents. We welcomed two new members over the year and will miss the nine who are now at peace with their Lord.

The ongoing work of the Covenanted partnership Steering group is essential alongside joint Kirk Session gathering in ensuring we work closely together with the other Church of Scotland congregations. With the approval of the Presbytery Plan in November, the proposed staffing for all the Glenrothes Churches is expected to be 3 ministers and 2.5 MDS staff. With this knowledge we know that there will need to be a much closer and integrated relationship between the six churches and union and team ministry seem to be the way forward. Shared services and shared mission and outreach projects like ‘The Haven’ have built trust and interdependence. This said, St Margaret’s continues to be a vibrant and successful Christian community and we continually seek opportunities to serve in our community and share the Good News of our Christian faith.

Our worship and service are enhanced by many in the congregation who serve in different ways. We have a Praise Band who help lead worship and the beautiful banners can be seen throughout the buildings and enhance our worship spaces. We have a team of technology experts who manage and continually improve our online streaming. Our service on the first Sunday of the month is All-age and led by our own Worship Team. We have once again this year been blessed in the variety and quality of those who have led worship on pulpit supply.

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‘ Saint Margaret's Parish Church of Scotland, Glenrothes Trustees' Report (cont'd) Year ended 31 December 2022

Additionally, we appreciate the generosity of those who have waived their fees and travelling expenses. One of our Elders has completed the Presbytery Weaving Worship Course. Volunteers provide flowers for the sanctuary and distribute these to people in need or to share in celebrations. Houseplants are brought by the congregation at Easter and poinsettia plants at Christmas. These are distributed to share our love and concern and are much appreciated by recipients. In June, we gifted ‘It’s your move’ books to every Primary 7 pupil in the three Primary schools in our parish as they transition to high school.

Financial Review

The principal source of income is church offerings which this year totalled £36,791 compared to £41,003 last year which is a 10% decrease. This is rather concerning but given we are still in the recovery period from Covid and the cost of living increase, perhaps it’s not surprising. We have also sadly lost some of our loyal members in the course of 2022. At the year end there were 61 standing orders being paid directly into the bank and 23 Freewill Offering envelopes were used in the course of the year. There were 65 gift aid donors in the course of 2022 and we are grateful to our Gift Aid Convener Gilbert Forbes for facilitating the recovery of tax from the HMRC.

It was very pleasing to see the Halls being used again by church and community groups. The income from the letting of the halls this year is £5,098 which has increased by an impressive £4,474 on last year. It is also reassuring that this more than covers the heat and light cost of £3,276. We received grants totalling £8,164 the largest was for £5,765 from the Fife Health Board to the Garden Project Fund for redeveloping the church garden to make it suitable for community use. This is an exciting project and we are very grateful for the funding to make this project succeed.

We have been very fortunate that some of our Pulpit Supply ministers have waived their fee as have our Interim Moderators and we are very grateful for this generosity. As we have been in vacancy during the year a vacancy allowance was applied to our Ministries and Mission Contribution which was reduced to £24,825. This reduction has enabled us to build up our General Fund and at the end of the year it has a very healthy balance of £33,680. However there are several major fabric projects which are becoming increasingly essential. The total funds carried forward this year are £65,900 compared to £55,737 last year as recorded in the Statement of Financial Activities.

The congregation have again been very supportive of deserving causes and other charities donating a total of £3,447. An auction was held in the church and a wonderful total of £1,403 was raised This enabled us to support our partner church in Sri Lanka to the tune of £1,000. Christmas gifts were bought for the residents of Gilven House, ARCH and the farmhouses totalling £80. We continue to support {jgjggggjrom Tanzania through the Compassion project, the annual sponsorship was £386.

The Ukraine Appeal raised a wonderful £800, the Harvest collection for the Pakistan Flood appeal raised £274 and the Christian Aid envelopes raised £234. The Guild continue to faithfully support the Guild Projects (£261) and Leprosy Mission Scotland (£112), as well as giving £300 to deserving causes throughout the year.

Five funds have been reclassified as Designated Funds and as a result the following Restricted Funds are now closed: The Good Companions Fund, The Guild Fund, The Monday Club Fund, The Toddlers Funds and The World Church Fund.

The Church of Scotland General Trustees Consolidated Fabric Fund has a balance of £7,675 which was raised from letting out the manse. Since the beginning of December the manse has been occupied on a Caretaker Basis and whilst we will not benefit from any rent, the tenants will be responsible for paying the Council Tax.

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Saint Margaret's Parish Church of Scotland, Glenrothes Trustees' Report (cont'd)

Year ended 31 December 2022

Risk Management

As a congregation we have always managed to meet our financial commitments and continue to do so. Our Ministries and Mission contributions to the Church of Scotland are greatly reduced because we are in vacancy. Although our offerings are down by approx. 10% compared to last year, we end the year with a balance of £33,680 in the General Fund, more than any time in recent years. We have had a few smaller legacies and generous personal donations in previous years which are to be used for specific projects, and at the end of the year we are preparing to use these to make planned improvements which were highlighted in the 2021 Quinquennial Report. We are grateful that we are now ina position to take these projects forward. We plan to carry out some modernisation and refurbishment in our New Halls, making it a more attractive space for letting. We have already improved the Wi-Fi signal and fitted a nest timer for the heating which should make setting it more reliable and easier to manage. As a New Town church we do not have large reserve funds or legacies which can support our work and we are reliant on congregational giving and hall lets for most of our income. We understand the need to continue to encourage our members to review their individual giving and also promote Gift Aid and bank transfer payments. While we have available funds to carry out work to improve our buildings, we are aware that our primary objective of sharing and living out our Christian faith should be prioritised and funds made available for Mission whenever needed. With uncertainty about whether our Manse will be needed once the Presbytery Plan is worked through in our area, we will continue to seek to have it occupied. When our current tenants leave, we may be in a position to offer a further short term paid tenancy if the General Trustees allow. Perseis our Health manageand Safety Safeguarding.Administrator. ~~a~~ our Presbytery Representative. We currently have vacancies for a Fabric Convener and Data Protection Officer

Reserves Policy

The Charity trustees have considered the reserves required and have taken into account their current and future liabilities. It is the Trustees’ policy to hold reserves of approximately 10% of the annual income from offerings in the Designated Fabric Fund which is reserved for use in emergency. At the year end the Church held unrestricted cash funds of £45,955 of which £5,770 has been designated for the Fabric Fund. The Designated Manse Fund has a balance of £2,240 which may be used for the upkeep and maintenance of the Manse, the Legacy Fund for unrestricted legacies has a balance of £3,414 and the World Church Fund has a balance of £1,532 which may be used for humanitarian and deserving causes. The Good Companions, The Guild, Monday Club and the Toddlers Funds are also designated and the purposes are intimated in Note 13. The Church also held £16,509 of restricted funds which have been provided for the purposes specified in Note 13.

Structure, Governance and Management The congregation is a registered charity, number SC009845 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.

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 the Presbytery. The interim moderator is also a member of the Kirk Session and a charity trustee for the period of the vacancy.

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-Saint Margaret's Parish Church of Scotland, Glenrothes Trustees' Report (cont'd) Year ended 31 December 2022

Organisational Structure

Under the Unitary Constitution the Kirk Session meets 9 times a year and is responsible for spiritual affairs within the Church. Committee meetings takes place as and when it is felt necessary. There are three Committees: Mission and Outreach Committee, Pastoral Committee and Resources Committee, each Committee comprises Elders and appointed members. Committee members are appointed for one year but may be re-appointed. The Session Clerk and Interim Moderator prepare the agenda for the Kirk Session meetings. The Conveners of each Committee are invited to give a report on the progress of their Committee during each Session meeting.

Reference and Administrative Information

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Trustees
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Kirk Session

Each Trustee served from 1°' January 2022 up to the date of signing the accounts, 15th March 2023 unless otherwise stated.

Principal Office Bearers

The Main Bank Bank of Scotland 9 Falkland Gate Glenrothes KY7 SLW

KY7 5NA

Charity No: SC009845

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Saint Margaret's Parish Church of Scotland, Glenrothes Trustees' Report (cont'd) Year ended 31 December 2022

Trustees' Responsibilities in Relation to the Financial Statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the charity trustees to prepare financial statement for each year which showa true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing the financial statements, the trustees are required to:

• e select suitable accounting policies and then apply them consistently; e make judgments and estimates that are reasonable and prudent; e observe the method and principles in the applicable Charities SORP; e state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;

• e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statement may differ from legislation in other jurisdictions.

Approved by the Trustees and signed on their behalf,

Session Clerk

Date 1STDn Ma AQ Bare.

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-Saint Margaret's Parish Church of Scotland, Glenrothes

Independent Examiner’s Report to the Trustees of St Margaret’s Parish Church, Glenrothes Year ended 31 December 2022

I report on the accounts of the charity for the year ended 31* December 2022 which are set out on pages 11 to 22. Respective responsibilities of trustees and examiner The charity’s 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) Regulations 2006 (as amended).

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 (as amended). 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.

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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 the requirements:

• e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and

• e to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) 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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‘Saint Margaret's Parish Church of Scotland, Glenrothes Balance Sheet at 31 December 2022

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||||||||| |---|---|---|---|---|---|---|---| |Total|Funds|Total|Funds| |2022|2021| |Note|£|£| |Current|Assets| |Debtors and pre-payments|9|1759|4902| |Bank and Cash|65796|52787| |Total Current Assets|67555|57689| |Liabilities| |Creditors|falling|due within|||year|10|-1655|-1952| |Net Assets|165900|55737,| |The|funds|of the|charity:| |Restricted|Income|Funds|13|16509|16098| |Unrestricted|Income|Funds|49391|39639| |Total Charity Funds|13|65900|55737|

----- End of picture text -----

The accounts were approved by the trustees on IS4h Mat )O2“J y4 and signed on their behalf by:

Session Clerk

Treasurer

12

Saint Margaret's Parish Church of Scotland, Glenrothes Year ended 31 December 2022

.

General information

The charity is a public benefit entity, registered as a charity in Scotland.

|

Accounting Policies

The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) effective from 1 January 2019 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

Disclosure exemptions

The charity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102 and therefore no cash flow statement has been presented for the charity.

Fund Accounting

Funds are classified as either restricted funds or unrestricted funds, defined as follows.

Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund. There are no endowment funds in St Margaret’s Accounts for 2022 or 2021.

At the beginning of 2022 five funds were reclassified and are now Designated Funds contrary to their original classification as Restricted Funds. The Funds which have been reclassified are The Monday Club Fund, The Toddlers Fund, The St Margaret’s Guild Fund, The Good Companions Fund and the World Church Fund. The starting balances in 2022 for each of these funds has been transferred to the newly created designated funds.

Going concern

The Trustees consider that there are no material uncertainties about the ability of the charitable company to continue for the foreseeable future, and therefore has adopted the going concern basis in preparing these financial statements.

Recognition of income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

13

‘Saint Margaret's Parish Church of Scotland, Glenrothes Year ended 31 December 2022

Donated services and facilities Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Recognition and allocation of expenditure Expenditure is included in the Statement of Financial Activities on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure.

Fixed Assets

The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, 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 charged as resources expended in the Statement of Financial Activities in the period in which the liability arises.

The Trustees have decided that all tangible fixed assets costing in excess of £1,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives At present there are no such assets to capitalise.

Taxation

St Margaret’s Parish Church, Glenrothes is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.

Cash and cash equivalents Cash and cash equivalents include cash in hand and deposits held by The Church of Scotland General Trustees, in the Consolidated Fabric Fund.

Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts due.

Creditors

Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

14

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Notes forming part of the financial statements For the year ended 31 December 2022

|

		2022	2021
		£	£
7	Staff costs and numbers
	Salaries and wages	7035	OolT
	SocialSecuritycosts	0	0

The average number of employees during the year, calculated on the basis of a head count, was as follows:

	2022	2021
	Number	Number
Administration	l	l
Music staff
Premises maintenance	2	2
	a	—_——>__

No employee had employee benefits in excess of £60000 (2021, nil).

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 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 the fifth and subsequent years) £35,269 ae1s paid by the MinistriespartCouncil time MDSand workeris not a trustee. focusing on children, young people and families

8 Trustee Remuneration and Related Party Transactions

During the year one trustee, Rev Dr Donald MacEwan received £103 reimbursement for travelling expenses incurred whilst carrying out his role as Interim Moderator.

During the year a total of £13436 was donated to the congregation by trustees.

17

‘Notes forming part of the financial statements for the year ended 31 December 2022

		2022	2021
		£	£
9	Debtors
	GiftAidTax Refund Due	1694	4820
	Auction proceeds	20	0
	Life andWorkmagazine	0	36
	Pre-Payments Photocopier Rental Church Office Expenses	32 13 —1759_	32 14 —4902,
		2022	2021
10	Creditors	£	£
	Accruals falling due within 1 year
	Fitting 3 newthermostats	743	0
	Heatand Light(Church)	462	306
	The Guild Capitation Fees	308	234
	Replacement smoke detector	142	0
	Rental Consolidated Fabric Fund	0	796
	Pipework to install Sump Pump	0	436
	TuningofPianos	0	180
	Total	1655	1952
11	Analysis ofnet assetsbetween funds	General 2022	Designated 2022	Restricted 2022	Total 2022
		£	E	£	£
	Current assets	35028	15784	16743	67555
	Current liabilities	-1347	-74	-234	-1655
	NetAssets at31 December2022	33681	15710	16509	65900
		General 2021	Designated 2021	Restricted 2021	Total 2021
		£	£	£	£
	Current Assets	28210	12711	16768	57689
	Current liabilities	-1282	0	-670	-1952
	Netassetsat31December2021	26928	12711	16098	55737

18

Notes forming part of the financial statements for the year ended 31 December 2022

¥

12 Volunteers

In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.

==> picture [531 x 525] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |13|Movements|in|Funds| |At|1|Jan|At 31|Dec| |2022|Income|Expenditure|Transfers|2022| |Restricted|Funds|£|£|£|£|£| |Building|Repair Fund|5393|3880|-5431|0|3842| |Children’s|Ministry|102|148|-215|0|35| |Compassion|Fund|265|86|-386|1000|965| |Flower|Fund|137|20|-63|0|94| |Garden Fund|5000|5765|-719|0|10046| |Good Compns|(closed)|596|0|0|-596|0| |Local|Mission|Project|1696|0|-238|0|1458| |Magazine|Fund|26|0|0|0|26| |Monday|Club|(closed)|484|0|0|-484|0| |The|Guild|(closed)|643|0|0|-643|0| |Toddlers|(closed)|867|0|0|-867|0| |WCF|(closed)|846|0|0|-846|0| |Youth Group|43|0|0|0|43| |Total|16098|9899|-7052|-2436|16509| |Unrestricted|Funds| |Designated|Funds| |Fabric|Fund|5770|0|0|0|5770| |Good Companions|0|1889|-1104|146|931| |Legacy|Fund|3414|0|0|0|3414| |Manse|Fund|3527|0|-1287|0|2240| |Monday|Club|0|797|-1118|484|163| |St|Margaret’s|Guild|0|968|-1025|443|386| |Toddlers|0|1081|-673|867|1275| |World Church|Fund|0|1768|-1082|846|1532| |General|Fund|26928|55937-48835|-350|33680| |Total|39639|62440|-55124|2436|49391| |Total Funds|55737|72339|-62176|0|65900|

----- End of picture text -----

19

Notes forming part of the financial statements for the year ended 31 December 2022

13	Movements in Funds
		At 1 Jan				At 31 Dec
		2021	Income	Expenditure	Transfers	2021
		£	£	£	£	£
	Restricted Funds
	Building Repair Fund Children’s Ministry Compassion Fund Flower Fund	6929 171 213 182	1609 113 188 30	-3145 -182 -386 -75	0 0 250 0	D305 102 265 137
	Garden Fund (new) GoodCompanions Local Mission Project MagazineFund Manse Fund (closed) Monday Club Mother& Toddlers	0 32 1529 26 22 440 788	5000 816 250 0 0 420 180	0 -152 -83 0 -227 -376 -101	0 -100 0 0 0 0 0	5000 596 1696 26 0 484 867
	SHH/CPFund (closed) St Margaret’s Guild World Church Fund	15815 517 1042	0 518 434	-15815 -392 -630	0 0 0	0 643 846
	YouthGroup	43	0	0	0	43
		_27954	9558-21564		SO	___1G098
	Unrestricted Funds
	Designated Funds
	Fabric Fund	5770	0	0	0	5770
	Legacy Fund	2914	500	0	0	3414
	Manse Fund	4379	0	-852	0	3527
	SHH/CPFund (closed)	2204	0	-2204	0	0
	General Fund	20305	63913	-57140	-150	26928
	Total	35572	64413	-60196	-150	39639
	TotalFunds	63526	73971	-81760	0	55737

20

:

Notes forming part of the financial statements for the year ended 31 December 2022

13 Purposes of Designated Funds

Fabric Fund: The Trustees have set aside funds for emergency use in the Church or manse properties. Good Companions Fund (New): The Trustees have agreed that the Good Companions Group may use the funds they acquire for their own purposes or for transference to other church funds.

Legacy Fund: This Fund is for unrestricted legacies gifted to St Margaret’s Church. Manse Fund: The Trustees have set aside funds for the refurbishment of the manse and associated buildings. Monday Club Fund (New): The Trustees have agreed that the Monday Club may use the funds they acquire to purchase Christian teaching materials, arts and crafts materials and for transference to other church funds.

Self Help Hall/Car Park Fund (Now Closed): The Trustees have set aside funds for the demolition of the Self Help Hall and the improvement of the Car Park.

St Margaret’s Guild Fund (New): The Trustees have agreed that the Guild may use the funds they acquire for their own purposes including supporting deserving causes. They may transfer funds to other church funds.

Toddlers Fund (New): The Trustees have agreed that the Mother and Toddlers may use the funds they acquire to buy toys and gifts for the children and for the transference to other church funds.

World Church Fund (New): The Trustees have agreed that the funds raised for the World Church Fund will be used for humanitarian and deserving causes. Funds may be transferred to other church funds.

Purposes of Restricted Funds

Building Repair Fund: This is a fund for repairs to the church buildings and the manse.

Children’s Ministry Fund: This is a fund for Christian based activities for children, eg. the Holiday Club. Church Magazine Fund: This is a fund for the financing of competition prizes in the church magazine. Compassion Fund: This is a fund to support children overseas through sponsorship.

Flower Fund: This is a fund to provide flowers and harvest produce for display during services of worship. Garden Project Fund: This is a fund to develop the garden for community use.

Good Companions Fund (now Closed): The Trustees have agreed that the Good Companions Group may use the funds they acquire for their own purposes.

Local Mission Projects Fund: This is a fund for supporting local projects with an emphasis on outreach.

Manse Fund (Now Closed): This is a fund for the refurbishment of the manse and associated buildings.

Monday Club Fund (Now Closed): The Trustees have agreed that the Monday Club may use the funds they acquire to purchase Christian teaching materials, arts and crafts materials.

Self Help Hall/Car Park Fund (Now Closed): This is a fund for the demolition of the Self Help Hall and the improvement of the Car Park.

St Margaret's Guild Fund (Now Closed): The Trustees have agreed that the Guild may use the funds they acquire for their own purposes including supporting deserving causes.

Toddlers Fund (Now Closed): The Trustees have agreed that the Mother and Toddlers may use the funds they acquire to buy toys and gifts for the children and any other purpose agreed by the Mother and Toddlers. World Church Fund (Now Closed): The Trustees have agreed that the funds raised for the World Church Fund will be used for humanitarian and deserving causes.

Youth Group Fund: The Trustees have agreed that the Youth Group may use the funds they acquire for their own purposes.

21

:

|

Notes forming part of the financial statements for the year ended 31 December 2022

14		Donations to Deserving Causes
					2022	2021
From		To			£	£
World		Church Fund — Sri Lankan Projects			1000	500
Compassion Fund Sponsorship of Sarah in Tanzania					386	386
St Margaret’s Guild	Donations to various deserving causes					300
World		Church Fund Gifts for Gilven House,ARCH and the	Farmhouses		80	128
Total					1766	1084
			2022		2021
15	—-Collections forThird Parties		£		£
		Congregational collection for the Ukraine Appeal	800		0
		Harvest Collection, Pakistan Flood Appeal	274		0
		Christmas collection 2020, Glenrothes Foodbank	0		240
		Harvest collection, Tearfund Afghanistan Crisis	0		240
		GROW donations	0)		25
		ChristianAid Kilt Walk	0	870
		Christian Aid House to House collection	0	312
		Christian Aid envelopes	234	177
		Christian Aid Total	0		1359
		St Margaret’s Church Guild
		Guild Projects	261		210
		Leprosy Mission Scotland	112		60
		Total	1681		2134
		Congregational collections
		For the Church Secretary Sally, leaving gift	312		0
		For the Minister Eileen, leaving presentation	0		950
		ForSessionClerkSheila(KirkSessioncollection)	0		80

FUNDS HELD ON BEHALFOFTHE CONGREGATION	FUNDS HELD ON BEHALFOFTHE CONGREGATION
BYTHE CHURCH OFSCOTLAND GENERALTRUSTEES
REVENUEACCOUNT	2022	2021
	£	£
Consolidated Fabric Fund
Creditbalanceon31stDecember	7675	796

22