Stevenston High Kirk Church of Scotland Trustees, Report and Financial Statements For the year ended 31 December 2023 Congregation Iyo: 120680 Chariti. S'o: SC 009848
StN'tnstOD Hi hurth of Scotlathd Trustees. Re ort and FingDcial Statements Forihe 'ear ended JI Dettmber 2023 Conients Page Trustees. Report Fln*¥ci&l Statemen1$ Independent Lxaminer5' Rtyrt Statement of Financial Aaiviiies BalaDt¢ Sheet otes to the Financial Statetnenls 7- 13
Sttvenston H h Kirk Church of stInd Trustee5' Annual Re ort For the 'ear ended 31 December 2023 The trustees present their annual re)rt and financia] statem¢DiS of ihe charrtj. for the l'ear ended 31° December lofj. The rinancial siaiernents ha%e been prepared in accordance M'iih ihe accounting policies sei oui tn note I 10 the accouDiS and compl 'ith the Gen¢ral Assembl!. Regulaiions for Conore¥aiional Finae. the Chariti¢s and Truste¢ Invesimeni (Scoilandl Act ?005, th¢ Charities Accounts (Scoiland) Regulaiions ?006 la5 amended) and Accouniin? and Rew>ning bk Charities.. Staiemeni of Reconimended Praclice applicable io chariiies ptepaiirt£ Iheir accoun15 in Kcordance i%ith ihe Financial Reporting Siandard applicable in the UK and R¢pllblic of Irelond {FRSIO?) leff15C l January" ?0191. Objtetii'ts and Actii ities The Church of Scotland i5 Triniiariall in doctrine. Reforn*d in trddition and Presb!terÉan in polic%'. It exisis io glortfi. God and to li.0 for the ad¥ancen]enl of Chrisl's Kin(pdom ihrouohoui Ihe .0[7d. As a national Church. it acknoi¥led2es a disiinciiie call and duty io bring rhe ordinances of r¢ljoion 10 the people in eNer)' parith of Scotland ihrough a ietritoiial minisiT)'. It ¢o- operaies 1% i(h oiher Churches in arioUS ecumenical b(xlies in S¢oiiand and b0nd. SteN'en5ton HIJU J Kirk (Church of S¢otland} has a kÉsion sthieTnent il'hich read5.. 'To elorifi.. enjoi. and sen'e God.. mini51eriNg hope aEJd the love of Chrisi io Ihe %iorld" ()ur church stek"s 10 be a God-honourinu Chrisl-cenlered. Sptril-filled. Gospel driv¢n and mission focused church.. a church thai displa1"5 the 5 mark5 of mission - io TELL. TEACH. TEND. TRANSFORM and TREASURE. In addition io our Sunda). momino setvices. li'e offeT limes for focussed prnlei on WednesdaN' tnorning5 and Frida!. niohis. After ihe Morning Serlice li'e serke refreshmenis as a 1121" of offeiinD our congrtgalion and i'Èsit(Frs an opponuniii. io enjo). fello¥i'ship tovether. As5uciaied groups iiiihin our church include Creche. Sunda% Club. Guild. Girls Briuade. Rainboii Club {PaTent & toddlers). Youth Club. Praler Fellom'ship. Rei'ii"al F¢llo%i'ship. Discipleship Group and House Ju oups. Over recent l'ears ile hale been radicall! updaiinti roll. and al the I'ear-end our church roll shoiied Ihai il'e haie 17fj member5. There hai"e been 4 neil. communicanrs bi Profession of Faith. and ? bi. Certificate of Transference. W'e hat 76 children 34ed 17 or under and 1 i'oun4 people 18 l.ears OT oier i¥ho are not on Ihe roll. Durin¥ )0)3 our Minister condiicled I 'eddino, 4 baptisms. and ?9 funerals. Achiei'ements on(1 Perforrnanc¢ The oritsinal Presb¥ier%' Plan ilas io close sle.enOn Kirk. b% December i I si ?O•i After a 5ucces5ful appeal a delaK' lias permimed lill ihe end of June ?0?4. 11 has been remarkable to see neil life. 1. families and neil. faces aitendinu ihis pas1 lear. Throughoui ?(fJ we a series on the b¢)ok of Eiodus. "From Bondaue To Ble55ino After the summer li'e retumed to the CJ05pel of Maiiheii. 11 L. L.)11SlilifLd Ihe "YiTacle5 and Parable5 of Ihe Kingdom" During EasiLr 14 Passion W'tek eien15 %5'lth ChTh 51onl- aEhd allOuS local speakers. Our MinisieT and hi$ 515te prdi% on th¢s¢ lunchiitn¢ uaihcrinus. With the church'5 immineni closure. 11¢ hosied a numixr of Prni5e Niuhts in ML ai, & Oct(Trb¢r (Milli Ryil) Campbrll. Sain Gordon aiid ilie Hope Clioirl 10 ¥i%'e thanks io Goij fvr Ihe life. 11)Inis(t% 4ifKI li iille55 of Sieiension Hivh Kirk oi'er lis hisiory. 'e w'ere also deljohred io haie nd UUeS from Romania came io share ai our Frida!, Felloi%'ship nitsht. Throughoth the l'ear. th¢ church continued it5 online engagemeni ihrough our il'ebsiie. Youfube. Facebook. Faiihlife IN. and Apple Podca5t5. In this ilai, li'e conliniie to provide reoular i%.$1p seri'ices online for 311 aqes. Each da!" li'e prol.ide an online quiet tim¢ iithere m¢mbers and lsitOrS can 'Praise. Ponder and Prd!-' Isino hlmns. folloii Bible readings. praK"ers and much morel. The Church K¥'ebsite pro%'tdes excelleni resources on our local and national church. our church histon.. membership. life ewents Ibapiistths. thanksgii ings. 'eddEll&S and funera151. alonu ii'iih music. praler and minisin" resources. 'e con(inucd io njn our joinr Youih Club iihich mei in (he High Kirk &. Litrinusione Halls. M'e haN¢ stnall number5 aiiendin bvl Ihanks for Ihe ieam of people ii.ho help io mn ihe oames and aciilities. Once again the Churches in SteensiOn 5UPFM)rted ihe local Remembranee SeTh"ice ai ihe War Memori21 As iii,11 d4 Our regular rship services during Ad¥eni. w'e had a special Chrisinw Praise XTiohi in ihe Church Hall i¥'ith and friends fyom InK"ercl!"de. The) catne and led us praise. ptaKei. iharino i¢stimon!" and Chrisrmas carols. The Ncar Lndcd in the Manse for our Hotrrnana%' F¢lloM'5hip Nioht M'hich included a lime of praise. quizzes. challentie5 and a lot of good food. School Chaplginei Our Minisier is ihe Chaplain ro Haiock5 Priman. Sch¢M)l in ihe Notth of our Parish. The School regularli. visiis the chur¢h throughoui ihe Jear. The Minister also conducts a number of a55embli¢s at th¢ school. This )ear our Mini%ieT aS so encoura¢Jed hen he M'as inl'iied 10 shale in a nurnber of sch(M)l elen15 hosied throuohour the l'ear. The school attended tlie High Kirk foi a final Christmas School Assembl. M'hich eTh. emotional for all in attendence. L'd the
Sev¢ nHi h Kirk Churth of Scotland Trustees, Annual Re rt For the ear ended 31 Deeember 2023 Comrnunlty Olltresch & Dei'elopment We have been OrkIn closelj. 1th our n¢i8hbourin£ wari5hes IArd¢et &- Lii'ingsione). and share a joint mnihl). Youth Club. This summer li'e had a ver) successful Fun Da) In our church grounds. MILich nomialls allr&ts betw¢en 200-?50 people. The daj. included face painilno. bounc!" casiles. poiied spons. BBQ & TefFe5hfflen15 etc. Ai Lhe beginning of December 2023. our Minister. ere invlied to 51%'iich on Sie%"enston's Christmas lighis displa). Although biiterlj cold. Il lia5 i%oiiderful 10 Sec su r.ianj come Qui 3tLd suppon our local communiTh". International Links 'L' LoiIIiiiLl¢ 10 SUPPOrt our pra}er &. 111155111n artntrs Rained¥e 1nt¢rna1na1- Ken)a. India ville Mini5thes Dnd Word for Toda). MinistrÉes- Throughoui the l'ear ¥ir continued in PTa!e¥ for siluations. chariliE5. Chrisiia ori7anisations and OUT rhurch partner) Ihri',uJollt the ii'orld. Political. Environrnental and Community Deyeloprntnt Int¢rest$ le ellcourage the congregatLOll to be poliiicall}' ai'are. The Hi(Fh Kirk. halls are used for holdiThg communirj medings i¥ith North Al'rshiie Council, as well as being a desi8rMted Polling Sthiion. Some of our ynetnbers are a¢iii'elJ' involi'ed in local polill¢S. Members of our church are involved in a scheme for lidyins the w'oodlond and beach area5 in North A)"rshire. Our GTr15 Brigade Company also take etti Interest in en%'ironThthial issues ihrouoh their badoe ii'ork. Other members are in¥oliJed in local coinmunity dekelopmeTrt proj¢cts - CLASPS. Ag¢ Concern. Disabiliry. Scotland and otheT agen¢ies. In reft2rds to tackling ecollomic I1qlial1¢)'. resnd appropriaielN' ii.hen issue5 aTl5e. Food po)'trty Everj. Chrisirnas lie collect Chrisirna5 LTifts 10 ¥i%e io the l(Kal Social SeiNice5 for disiiibution to poorer famslies in Ihe cominunii). Wi ii'oik closel), ii'iih ihe local loodbank and gKial iiork departments. and run a crisis bag project i%'here V4"e ¥ii"e oui bags of food io pciipIL i¥'hu are struggling. We are in close link5 11.iih all the local depanmenls and charitie5 in%'oli"ed in allei'iaiin2 food povert. Ilc:Ilih l #ddictioth issues SI)IllL ill. iikir In¢mbers are ini'oli'ed in mintsiries ID PLX)pIL? slntLLsIEllLS 11.iih drug and alcohol addiclions. "I"IIL Illdltl )LIri¢ of ovr incorne in the ¢hur¢h is the %iLEkl!' frel%111 offeiinLl%. All other income on rhe 14.hole has rEtnaÈned siable and c(>ii%iiIL'liI. -Ih¢r¢ are appro¥iffiaieli" 47 people i%ho b). (lift Aid 10 Ihe LTeneral fund and I I to the fabri¢ fund. We also do ViifiLIU% Lienis for ouiside chariiies a5 Seen or¥ n¢ 17. During our NoNeinber mcelin& Ihe KirK S¢55ioTh un711n0U5Ij aPproed the Innsfer of ihe £50,000 bequest from Ihe I¢ Adam IMcLellan to the Geneial Fund. in aligninent %¥iih ihe eNpressed i4'ishes of the MiLelian lamil).. This decision -4lTin9 our cornrnitment ÉO SUPPOrtirtg Lhe on?oiniT finisiry" &. Mb55ion of ihe Flibwh Kirk. Steiiardship Our church demons¢raies 51eadfas1 coynniiimeni (o good stei%7rdship b!. masniainin¥ resvlar ¢oniribuiioiis thai support tlie mtnistTh. mission endea%'ors, and urkecp of Si¢i'¢nsiLin Ht4h kirk. Risk Management -rhe13ndscape of our congregaiion ha5 ¢011'¢d, i%ElcomÉng a groH'ing number of )'ounger familie5 i%'ho habr ewnbra¢ed memb¢r5hip %'iihin our church communi. Despiie ihe posiii%t shifi. Ihe impendi c105uiv of ¢liurcli lias l¢d io a declTrne in financial 5l)pport. We recognise the imminenr challeng¢ posed bi our predominanil). aging populaiioll. the piiinaTh' SOUfLe ofour fui)ds. M'hich could significantl). ditnini5h at an). momeni. The irustees hal'e risk assessmenis in place for fire. htalih & 5afei). food hNgiene and child proi¢uion. and liair formulated releTr'ant pnlicies for these. OUT extensive grounds and Jged buildings demand consisieni and cosilj tnainienance. posinL Lx)Ih finan¢ial aftd iemtx)ral challanges. Noneiheless. lie remain 5te7Afasi in our lief God will pre5¢nt us lth opportyniiies for mission in our eommunit%". and will equip us ia resy>nd 10 e%eTh' need. Resents Poli¢y Si<&vnst(>ii Ht£h Kirk Ichurch of Scotland) does hold ani" wriiteTh resm'es policv. The irusiees. ho%i'&'er. do accept ihe iesponsib&liiJ for ensurin£ that all funds are in place for all aniicipaieis church activilies and general upkeep. All planned projecis etc. are budgefed and agreed in ad¥'an¢¢ to ensttre that all appropriate fiEnds are a%'ailabl¢_ Our Fabric Fund Is h0]I). restricted. li cannoi be us¢d for an) (xher PUfPDse. At the s'ear end this accouni had a balarKe of £19.365. Included in this figure £l1.7?3 is ring feneed for church refurbishmenr. The re of ih¢ balance is to fund all necessary repairs. maintenance and refurbishment to all church buildin. Our Mission and Outreach Fund is 'hO[l). resirled. It cannot be used for any" other Purp¢. Ai the >"¢ar ¢nd ihi5 account had a balon¢e of £74). This ba]aThce is 10 fund all missi(xh and outreach projects undertaken b). our church. The General Fund. 'hich is regarded as unrestricied funds. has a >"ear*nd balance of £59.454
Tru5teE5' Annual R¢ ort For the I"t r tttdcd JI December 202J Structure, Goi'ernanct od IlxThagemevt The iiinorL'oaiii)n Is a rtoisier¢J iharil!. numky S(-IKJ9VaK and is admini¥(ereJ in aLX(YJJnie li iih ihe tvmis i)i-Ihe tkLQ li1-ci)nll1uiL Il nitar Fi)rmi anJ is SUbji il) Ihe 4ils Re%tulaii41ns l)i-Ih¢ ( ieniral .4ssemhl! tsl-the C-hUh iil-Sii)ildnd. IENmb¢rs 1)1 lh¢ Kirk %es%iLin are the iharii! Iru%tees Ihi kirk %es%100 memk.rs ar¢ Ihe i'lders ill ihe Lhuh artd are ihii¥¢n Iriini thiiS¢ member ol thè ihurih li hu a. LsideteJ haie Iht arvAipr¢Jte 2ifi$ 3nJ Skills. Thl Ininiiicr. iihLI 15 2 mL.Mr L)f Ihe kirk Ses5jiTtI. Is eleitL'd bt (he Ll)n£N'2aiion Jnd induited h PrEsbiieTh. "Ihe Kirk knsiiin iihiih med> Six iimei J lear li resFX)11s¢hle li)r ipiriiuJI aftiirs li iihin IhL' Lhurjh. Rtferenee and .4dmini5trati%"t Infovrrtation Tru£lees BanL"er$ l)IKkhL- -14nr.jl rip. JnJ linJ.i. ..lil)id Ji',J knxplthiJ=J ;hi linJniiJl 5lJ¢mYl1.- JriJ iitKr J¥iiibnTIpu 1[d) iih.'.-h J-.K.4hi iiii4 r¥Jw'nJbli JT Jn! li41i i!) IAnJi 4i. .-hJriii aJ liyr ijkio.
tev ton Hi Kirk Jnde ertdent ExMiner's Re rt to the Trustees •fsieveth$ton H b Kirk Chureb tsfsutE4nd I report on the xcounts of the charity for the yeaT end2d 31 DecembeT 2023 whidi are set out on pages S to 13. Re$tive rttpothsibilitits of trusttts and examiner The charity's trustees are respTrnsible for the preparnitm of the acCots in accordartce with the tem15 Of the Charities and Trustee Investment (Scoilandl Act 2005 and the Charities Accounts (Scotland) Regulation5 2006 las amend¢dl. The charity ttvst¢es consider thal the audit requirelnenl of Reguiati(m 101 I ) (a) to (c} of the Accounts Regulations does not opply. It 15 my r¢5POll5Lbility to cxarnine the xcounts a5 r¢qui]td uNl¢r scction 4411) (c) of ihe Acl and io siaie wheth¢r particular Tnatter5 have com¢ to my atteniioiL Basis of independent exarniner's slatement My examination is carried out in accordance with RegUl10n I l of the Charities Accounts (Scotland) Regulaiions 2006. An examination includes a review of the accounting records kept by the charity and a cornparison of the accounts presented with those records. It a150 includes consideration of any unusual iiems or disclosures in the accounts. and seeks explanations from the tntee$ concerning any such matters. The procedures undertaken do not provide all the evidenc¢ that would b¢ required in an audit. and Consequently I do not express an audil opinion on the view given by the accoun15. Indepelldet ejarniner's stslemenl In the course of my exarnin&ion. no matter has come to my attentK)n which gives me re&sonable cause to believe that in any material res1 the requirements: lo keep accouniing recwds in accorthnce wilh Sedion 44(1) (a) of ihe 2005 Au and Regulation 4 of the 2006 Accounts Regulations. and to prepare acCots which a¢¢ord with the accounting records and comply with Regulation 8 of the 21X)6 Accounts Regulations have not been met, or to which, in my opinioru attention should be drawn in order to enable a proper understanding of the accounts to be 12 March 2024
rypj ri 00 ri iry y If*
Stti en510n Hiuh Kirk Churth of Stoiland Ce Sheei 31 December ?023 ASA Lnrestri¢ied Restri¢ied Endov+ meni FuDds Fund$ Fund5 ?0?3 ?0?3 ?0?3 Total Fund5 Toigl Funds 1023 Filed .4$5ets Tan.?ible FiNed a5ieis Ini eiim=ni> io Currenl Assets l)ehiors 118.9Q7 118907 C-reditor> ¥.Ir Ll ( iirrL'rtI 155et lJ.h: 4.-8 ty-.
St venston Hi h Kirk Chureh of Scoiland Notes forMt arl of the finaDcial statements or the 'ear ended 31 December 2023 Accounting Policies The principal accguntin policies. i%'hich have E¢en applied consisienil!. in ihe current and preceding j.ear dealing with items w'hich are considered material io the accounts. are sei oui beloii. Basis ofprepar8tion The financial siatemenis hal'e been prepared in actordance ii'iih Accountino and R¢p)nin? bs. Charilie5 Statement of Recominended Praciice applicable to chariiies pieparinq their accoun15 in accordance li iih the Financial Rew)riing Standard5 applicable in ihe UK and Republic of Ireland IFRSIO?) leffecti%'e l Januar) ?01913nd the Financial Reporring Standard applicable in rhe UK and Republic of Ireland IFRSIO?). Ihe Charities and Tru51ee InN"estYnent (Scotlandl Aci ?005 and the Charitie5 Accounts Iscorlandl Regulations ?006 las amended). Fund accounting Funds are classified as either resiricied funds or unreskncled fi]ndk defined a5 folloii'5. Restricted funds are funds subject 10 Specific requiremenis as 10 iheir use. It"hich mai be declared b%. Ihe donor or il'iih their auihoJilN' or created throuuh leual processes. bui siill ii'iihin the il'ider objects of the chariTh'. Endo%i'Jiieni funds are funds ii'hich hai'e been vi%en on Ihe condition thai rhe or11nal capital suni is not reduced. bui Ihe income therefroni is used for ihe purpose defined in accordance il'iih the objecis of the charii!'_ Unrestricted funds are e.xpendable ai ihe discretion of Ihe trusiees in furthetallce of the objecis of ihe chariii. If parts of rhe unresiricied funds earrnaTked ai ihe discreiion ol Ihe trustees foi a particular PUTpose. Ihei are desiunated as a separaie fund. This designaiion has an admini4raiii"e purpose onl! and does noi legall% rellrici the iru5t¢es discieiion to appli the fund. Income Income 15 re¢ouni5ed ii.hcn the charitl has eniiilemeni 10 ihe fund& ani perfomiance condition5 atiaclied 10 Ihe iiemlsl of income haTre been iiiel. il 15 probable Ihai the income iiill be recei%'ed and Ihe amount can be measur¢d reliablN'. Expendilure Expendiiiire is recothJised on an accrnals btt5iS as the liabiliTh is incurred. Donaltd 5er%'ice5 and f*¢ililies Donaied protes5ional ser% ices and donaied lacililies are reco¢yniwl as income i¥"hen ihe chariTh has control oi'er ilie iiem. anN' condiiions associared 14 iih ihe donaied iieTh hait been mei. Ihc receipi econoinic benefti frorn the use b! ihe cha¥>t) of ihe itein is probable aiid thai economic bellefEI can be measred reliabl!. In accordance iiiih ihe Chariii¢s SORP IFRSlOlI the uenci'al volunteer lime of conereJu tion metnber5 hs noi recognised. On receipt. donated professional seri.ices and lacilities are r¢cogiJ)ised on the basis of the i'aliie of Ihe gift io thL charit!- i%-hich is Ihe amouiil the charil! iiould haie been ii-illinu io pa!. io obiaiii serwices or faciliiies of equial¢nI economic benelii on the open markei.. a coe5)ndIng amount is then recooni5ed as eipendiiure in the Deriod of receivl. Interest receii'8ble Inieresi on funds held on deposil is included ii'hen recehi.able and Ihe amount can be tneasutEd reliabli. b!. the charih": this 15 normalli upon noiification of the interest paid or pai'able bi ihe Bank. Fixed Assets The chariiK' has the right io occup! and use for its charitable objecis certain ianoible filed assets. including the Church. halls and manse. iested in ihe Church of Scotland General Trusi¢es. No considetalion is paiable for iht use of Ihe5e a55¢ES. ENpenditur¢ incuried on the repair and tnainienar5c¢ of these &sseis is chartied as resourtes eNpended in the Siaiement of Financial Activities in Ihe period in iihich the liabilin arises. Expendiiur¢ on fvmishings and ¢quipment 15 included in repairs as incurred. and noi capiiali5ed Taxation Sievension High Kirk Church of Scoiland 15 recognised as a charih foi Ihe purpose5 of applicable iaxation l¢gisla¢ion and is therefore not subject 10 l&Kaiion on ils charitable acriNiiies. The charl. is not registered for VAT and eipendiiure iherefore includes irrecoN'erable inpui V AT.
steen ton Hi h Kirk Church of Scotland ts( th fin&ncial $ 'ellr endtd 3 l De¢tmbeT 2023 temt For I'nrestri¢ted Restrirttd EndowTrelll Total Funds Fund5 Funds Fund5 202J 2023 202J 2023 I'nre5tritttd REstricttd End0MeI Total Fund$ Fund5 Fund5 Funds 2022 2022 2022 2022 6 AnAlvsis ol Exptnditure Raising Fu#d5 lllii4ltncnl XlttnaE¢r 5 F¢iS ()ftLring l--ni"c1nT 133 133 133 li3 ?19 ?19 119 ?19 Charitable A¢tii'ities Nlinislriis and Ili55ion .411IKaiioTr PrLSbNler% t)uc5 'oluniar! Addiiii)ndl %1sKKnd I lsnislif's I.-1n5¢S 43.%30 43.8311 J7.560 46) 47.560 465 960 Pulpii Suppl% Uihlr LUs15 Fabrii R¥paits & IlaiDILnilnLY L-DunLiI l-a C-huTih In%uranLi l.J39 7.389 1.4.19 7.389 9.731 3.1170 740 6.813 74U 6.813 4.)68 ?.y611 4.Y85 6.5115 9.73! 4.568 3.07n ?.9 4.888 fy.4115 97 8.3ts1 86Y yyx ?95 361 8..1fv1 869 yyx iys -161 8_16h 6_633 Y8.?63 C)Ihi'r ButlJin¥Ts C'u%l> fi61 6hl C'hiirih ()17iLi l- xpense 144nk ('harbL% ()Ihif c-hri(1i 84 6.6JJ 3.581 83.911 9.83 ".9.746 4.66? ICaiDIII.055 oll Ini'e5tmtn15 Orher- ¢ongregsiion A¢¢ount5 1.3): 781 yi 781 l.unili C'luh 1.458 1.448 Total Exptnditure 89.064 12.743 IOIM17 79.465 6.732 86,197 %Iipp()fl CO%ls hai¢ noi biin xparnieli idimiifLLd Ihi IfuilL¢% lonsi"r IJK're is onli i)nE ihariiable aciii Iii-. IhLfLfi>r¥' %UPPI)ri i0slJ filaiL holli li) Ihai aiiii ii! hail ni)I 5¢paraieli id¢niifiid. Ptsi Conirol 494 ? j4 PPfr. L'ILaning %upplies lan%i Bri)adbllnd BibliS card5 Lcimm LUP> British l.egithn M'redih .l¥xi)uniJDi f¢e Fir¢ Lxi ih¢ik Ipha Bii(Iks l)ontsiiiiD io ljirli Briuade 33 361 139 Bounct Ca%il¢ Illi5s*on iijll r¢fundi BuildinE M urkN IFabriL Iiill rifundi 3.7.Y) 8.166
Steiemston Hi h Kirk c.h otes formin For the 'er ended J Ihe financial stale Decernr 2• nt 2023 2022 7 Staff cost5 numbers Salaries and wages Social security cos Pen510ll COStS 7.37£ 14 6.786 7.189 6.81) The aKera£e number of emplo)'ees during Ihe )'ear. calculaitd on ihe bosis of a head counl as folloTh5: 2023 2022 Iinigerial 5UPPOrt AdmiDisiraii Iussc staff Cleaneis '0 emplolee had emplwee nefItS in eA¢ess of£60.00019O?)- .411 Church ofscotland ci)ngregaiions comribuie to the aiional Siipend Fund "bICh lThrs ihe costs of all ii)ii)isier5' slipewkds and e7p10).£r's coniributions for national insurance. pepsion wjd housin£ and loa liiiicl. Kli111slers' Slipends art paÈd in acco¥dance i¥iih the national siipend SLaie. ii-hich is telaied io Nears i)f %en'iLL'. For the undei rei'ieiv Ihe minimum Stind ilas £30.1",S wid Ilie maxiMuEll 51ipeT¥d i ITr thi lifili and sub5eauenl %eatsI £17.03? 11 'l'rii%lee Reinuilrlioft xnd RelJ¢¢41 P¥rti" Transactions ag rt'imbursed for ani- tyaiel and c)Ihir LNp¢nses IL)ILIIIiiiLb £960 I_OJ). £96111 r4 I ?011: E8701 and had the mansL' iiiuiiiil iai of £."i.U70 paid l ?Oj?: £:.96UI. I-IILr¢ i%aN li() #ddiiiottal iY)lunlar% stipend io ?0?3 1)0?): Xili making iothl t1[liSC5 uf £.-.li S 170??. £4.7Tr. Duriiis ih¢ l'ear a ioial of appro.xim21el}' £IO.000 donaied io iht uyigreoalion b). Ihe IrnSlLfS (kirk Session). 9 T#ngible Fixed Assets Office Equipment Buildings Total Cost or I'alufition At l Jat511ai> ?0?3 Rei?liiaiio At i l December 70?" Acturnul4led DepreciAtion ,41 1 JanuaTr ?0?" Chae for )'ear .4t i l December ?OJ? el Book I"allle .4t i l December Oa? At 31 December ?0?? 10
Stei'en5ton Hi h Kirk Church of Scotland oies formin Art of the fjnancial statemeTrts the "ear ended 31 Defernber 2023 ID Ini'esiments 2023 2022 lark'et value at 3 5 De¢¢mber 0?? Additions Disposals L nrealised gasn . Ilossl on ineSTtts ark'ei i'alue ai 31 December ?0?3 In%'esiments ai Cosi l Debtors 2023 2022 Gift.4id T&N R¢fund Due Gift Aid 15 aicoiinled for i¥hen receiied. 12 Creditor5 2023 2022 .4ccrua15 Independent ENaTninerf5 fee5 arr accounled for iiheTh paid. 13 An#l!'515 of Nel .4ssets ATnong Fun(Is Gener%1 Designted Restricted Endommeni Toigl Fixed .4ssets Ini'estments Current Asse15 Currcni Liabilitie5 59.4$4 80.077 tt #55et$ at 31 Dtcember 2023 9.4)4 80.077 14 1 oluThteers In cotnmon i¥iih all conEreg&iions of Ihe Churih of Scoiland the conaJe£aiioTh benefi from ihe ¢onlribulion tt>ade b%. 'olunieers i¥"ho gile th¢ir time and leI$ iiillingl)" for the benefil of the Church. The area5 of congregaiional life ii'hich rell on the coniTibulion of i'olur¥teer5 are mani" and iaried and much of the actiN"in would be unable io contirtue iiere il noi for the commiirneni shown.
tel.eSt0n HI h Kirk. Chureh of Seotlgnd Notes forrnin art of the financial staternents For the 'ear tnded 31 eceJRber 2023 15 Movtmtnts in FuDd$ At l Januan. 2023 Incoming Resources Outgoing Resources Transfeys At 31 December 2023 End0.ent fuThds Restricted funds Fabric Fund Mission & Ouireach Fund iiiboii Club Fund .976 716 55 {9.8iil 153.7501 1?601 1841 197il 19,365 746 1.641 lio 97i The Guild 1.368 4.115 11.4581 117 743 84.)18 55.067) Unrestritted funds General Fund 34.589 i4.589 58.86? 58.86? {89.0641 189.0641 55.067 55.067 59.454 59.454 Total funds 118.907 6•.977 1101.8071 80.077 Ai l Januan. 2022 In¢orniTrg Resouree5 Ouigoing Resources At JI December 2022 Transfers Endowmeni fund5 Illstriclcd lunds 58.107 96) 91 14.6651 17811 80.971 i.(Ai 130 973 60? Mi54ii)ii & Ouireach Fund Rainboi¥ Club Fund Lunch Club The Guild 1.457 97i 65 j 30.743 1.144 60.i07 16.7 j?) Unrestricied funds Cjeneral Fund i9.708 39.708 179.465 179.465) i4.589 i4.589 74.i46 TotAI funds 70.451 1_14.65i 86.197 118.907 12
Stevenston Hi h Kirk Cbureb of Scotland Notts formin art of the financRal st8te]Ne or the ear ended 31 Dteernber 2023 16 Purposes of Funds d Funds Fabric Fund= Members of the congregation donate funds for ihe purw)se of maintaining all church property for current and future needs. Mission and Outreach Fund.. This is a separat¢ fund solely used for the purtKyse of providing outreach and mission activities to our community and parish. financed by personal donations. Rainbow Club: This is our Parent and Toddler5 groLbP and all funds accumulated have come from ¢olle¢lions and exp¢nditure is all associated with relevant materials and activiti¢s. Lunch Club- Money in thi5 fund has all come from donaiions and used solely for the purFK)se of buying necessary items required for this purp)se. The Guild: Funds are raised by mcmber5 and used for Guild activities and donations to worthwhile ses of Desi nated Fund General Fund.. The accumulalion of all offerings by ihe congregation. for general purposes. CD Fundl.. This fund is solely financed by donations and used for outreach purposes for anyone unable to atteiid ivorship. 17 Collections for Third Parties 2023 2022 S3mrny5' School Tear Fund Mary's Meals Ukraine Appea India Village Ministries SU Scotland 6233 1.882 331 688 580 200 200 3,581 13