Cranhill Parish Church
Cranhill Parish Church of Scotland
Receipts and Payments Accounts
For the year ended 31[st] December 2021
Congregation Reference No: 160924 Charity Registration No: SC009874
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Cranhill Parish Church
CRANHILL PARISH CHURCH OF SCOTLAND, GLASGOW YEAR ENDED 31 DECEMBER 2021
Reference and Administrative Information
Charity Name: Cranhill Parish Church of Scotland, Glasgow
Charity Registration Number: SC009874
Congregation Reference No: 160924
Contact Address: 109 Bellrock Street Glasgow G33 3HE
Trustees
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Principal Office-bearers
Minister: Session Clerk: Church Treasurer: Roll Keeper:
Independent Examiner
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Bankers
Santander Bridle Road Bootle L30 4GB
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Cranhill Parish Church
Trustees’ Annual Report Year ended 31 December 2021
Structure, governance and management
Governing Document
The Church is administered in accordance with the terms of the Unitary Constitution.
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 presbytery. Members of the congregation can be co-opted under the unitary constitution.
Organisational structure
The Kirk Session usually meets eight times in a year. Certain responsibilities are delegated to Committees as appropriate.
Objectives and activities
Cranhill Parish Church seeks to serve the community of Cranhill as the body of Christ through Sunday worship, conduct of weddings, funerals and baptisms or blessings and a variety of activities for young people and adults.
Achievements and performance
We are used to singing on a Sunday morning ‘I am the Church, you are the Church, we are the Church together’, with the verse, ‘The church is not a building, the church is not a steeple, the church is not a resting place, the church is the people.’ During the Covid-19 pandemic we have learned this as never before as our activities have shifted online and relied on Facebook more than ever. Through Zoom we have been able to keep in touch through the week through coffee morning Zoom, prayer Zoom and Kirk Session meetings on line as well as worship on a Sunday. Many have joined in either live or on catch up, but we will have to work hard to reconnect with some families and with our teenagers as we move back into face to face meeting.
In this report we record our thanks for the small group of office bearers and elders who are committed to good governance and a sustainable future and who have worked hard to keep in touch by phone and Zoom. In November 2020, after considerable deliberation a vote was taken and agreed by the Presbytery of Glasgow that we would sell the church building to Cranhill Development Trust. CDT are now preparing to make an offer and secure funding to refurbish the building. The congregation will be an anchor tenant in the newly redeveloped building. The sale should be concluded by June 2022.
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Cranhill Parish Church
This report also celebrates a number of initiatives carried out by the congregation.
Through Family Matters and Girls Brigade more than 55 adults and 225 children have been involved in the life of the congregation during 2021 in addition to those taking part in Sunday worship. We give thanks for each person and seek to keep building relationships in Jesus’ name, within the congregation, through the work of Eileen Usher the family worker, through day-to-day collaboration with Cranhill Development Trust .
The Family Worker has forged a core group of families who find her help and advice invaluable and have grown to help each other and be able to take responsibility for their sessions. Visiting into the schools has resumed with the lessening of restrictions. . We are grateful to funds received from Corra, Foundation Scotland and Foyle Foundation to support the work of our Family Worker.
Our Come and Sing café for folk living with dementia and their carers moved to a weekly Zoom session.
This year from January to December 2021 with funding from Awards for All the group continues to meet regularly on Zoom and has around 5 to 8 folk who share songs, stories and poems.
Congregational life
Many of the regular activities of congregational life have been curtailed by the pandemic but the following activities have regularly taken place as part of the life of the congregation:
-
Sunday worship 11am returned in person on February 2021 and the congregation are grateful to those who carried out the risk assessment and managed the track and trace record and booking, otherwise we have used Zoom and uploaded the recorded service on Facebook where there are usually around 120 views. Kids Zoom Worship allows the minister to engage with younger children weekly.
-
Friday reflection on Zoom
-
Midweek Zoom coffee morning
-
Occasional study group (Bible Study, worship preparation)
-
Occasional community social and fund-raising events
-
Partnership with Cranhill Development Trust
The Lighthouse Community Cinema, Cranhill has been affected by lockdown and with the church unable to run it anymore the decision was made to close this and the funding was transferred to the Cranhill Development Trust who have taken over the task of a cinema program.
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Cranhill Parish Church
The 63[rd] Girls’ Brigade normally meets each Tuesday evening but due to Covid – 19 this session did not begin until late September 2021. During the months of January to May 2021 we delivered parcels to the girls monthly to keep in contact and to cover their badge work.
Having re-started in September face to face we have continued to work towards the girls badge work and have lots of fun. Instead of going to the Pantomime as we usually do, we had an entertainer in just before Christmas which was good fun.
We have a team of 5 Officers and 1 Trainee leader and have been in contact with 14 Explorers, 12 Juniors and 6 Brigaders – a total of 38.
We are delighted to say that our young Trainee Leader has gained the highest award in Girls Brigade. The Queens Award is an-award that is awarded globally after at least 5 years of volunteering, GB service, completing a project among other things. We are very proud of achievement.
The Juniors and Brigaders were planning to go to Nethybridge Christian Centre in Aviemore in April 2021 but again due to Covid-19 this was not possible. We are hoping to re-arrange this for some time in 2022/2023.
Particularly in this difficult year, Cranhill Church is indebted to the Officers and Trainee Leaders of the 63[rd] Girls Brigade Company for their dedication in providing a caring, fun environment for the girls to learn and grow into mature young women.
The Nearly New Shop opened up again in 2021, although our friends at Netherlee and Stamperland Church have continued to collect clothes and and have worked throughout to process donations and make some money through recycling. A recycling container was added to the carpark to make this easier.
Grateful thanks are particularly due to all those who help Sunday by Sunday, and to the Kirk Session, particularly . continues to manage the congregation’s finances efficiently and cheerfully. as depute treasurer has been meticulous in tracking use of grant funding received for specific projects and in claiming Gift Aid.
We continue to work closely with Cranhill Development Trust . Most members of the congregation are involved in attending, supporting or volunteering for at least one activity as part of Cranhill Development Trust, and we are delighted that CDT are continuing to provide support in employability, digital inclusion, healthy eating, ESOL and integration and work with older people.
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Cranhill Parish Church
Financial Review
In 2021 the congregation contributed £1600 annually to running costs of the building. We are grateful for the support of the wider church and the Presbytery of Glasgow in meeting Mission and Ministry costs and remain committed to contributing as much as we can to the cost of ministry in our parish.
The Ministry and Stewardship Department of the Church of Scotland has supplied for the information of the congregation the following breakdown of ministry costs for 2021:
Glasgow: Cranhill
Total Contribution to Ministries and Mission for 2020 £1966
Ministries (86%)
£1690 of your total contribution will go towards the costs of providing over 1,000 ministers and other parish workers in communities throughout Scotland and in the Presbytery of England. This contribution also assists with the costs of recruitment and training.
The 2020 cost of a parish minister at the top of the stipend scale is £35,269 (stipend plus employer's national insurance and pension contributions). If your contribution to Ministries is above this figure, then your church is meeting the full cost of your ministry and supporting other congregations. If it is less than £28,700 your congregation (or linked charge) is being supported by other congregations.
Mission (14%)
£275 of your total contribution will be used to support the Church's work in: resourcing congregations for Christian education and outreach; providing social care services in Christ’s name to further the caring work of the Church to people in need; accompanying partners around the world on our shared Christian journey; contributing the Church’s opinion in public debate and on issues affecting Scotland and the World; providing central day-to-day service work in administrative, financial and legal matters; and in planning the General Assembly and ensuring the Moderator represents the Church.
Individual giving and fund raising by the congregation has satisfactorily met requirements. The congregation are deeply grateful for the support of the wider church.
Reserves Policy
At the year end the balance in the general fund amounted to £11028 This covers more than 3 months of payments and is considered the minimum amount the Trustees are satisfied with.
The Church also held £17208 of restricted funds which require to be used in the projects they were raised for and to support the family worker.
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Cranhill Parish Church
Statement of Trustees’ Responsibility
The members of the Kirk Session 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 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 2016. 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.
Treasurer
27th March 2022
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Cranhill Parish Church
Cranhill Parish Church of Scotland, Glasgow
Report of the Independent Examiner
I report on the accounts of the charity for the year ended 31 December 2021 which are set out on pages 9 to 12.
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) 2005 Act and the Charities Accounts (Scotland) Regulations 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 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 the requirements:
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, 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.
28th March 2022
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Cranhill Parish Church
CRANHILL PARISH CHURCH RECEIPTS & PAYMENTS ACCOUNT FOR YEAR
ENDED 2021
| ENDED 2021 | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| RECEIPTS | ||||
| Offerings | ||||
| Freewill Offerings | 1368 | 0 | 1368 | 862 |
| Gift Aid Offerings | 7169 | 0 | 7169 | 7161 |
| Income tax recovered on gift aid | 2321 | 0 | 2321 | 2108 |
| Open Plate Offerings | 606 | 0 | 606 | 534 |
| Donations | 1660 | 0 | 1660 | 490 |
| Regular fund-raising events | 1986 | 0 | 1986 | 1930 |
| Benevolent fund donations | 0 | 0 | 0 | 0 |
| Family Matters fund donations | 0 | 31689 | 31689 | 20202 |
| Come n Sing fund donations | 0 | 0 | 0 | 4400 |
| Youth fund donations | 0 | 0 | 0 | 0 |
| Cinema fund donations | 0 | 0 | 0 | 0 |
| Special collections | 0 | 100 | 100 | 635 |
| Church boiler | 0 |
0 | 0 | 38000 |
| Young at Heart | 0 | 1300 | 1300 | 0 |
| Manse grant |
0 | 7392 | 7392 | 0 |
TOTAL RECEIPTS |
15110 | 40481 | 55591 | 76322 |
| (Less) payments -note 3 | 7830 | 41876 | 49706 | 70921 |
| EXCESS OF RECEIPTS OVER PAYMENTS | 7280 | -1395 | 5885 | 5401 |
| STATEMENT OF BALANCE | ||||
| Balance at 1 January | 3748 | 18602 | 22350 | 16949 |
| Movement in year | ||||
| Above excess of receipts over payments | 7280 | -1395 | 5885 | 5401 |
| Balance at 31 December | 11028 | 17207 | 28235 | 22350 |
| Bank balance | 28235 | 22350 |
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Cranhill Parish Church
The accounts were approved by the Kirk session on 21st March 2022
Church Treasurer
Session Clerk
NOTES TO ACCOUNTS
1.STIPEND
All parish ministers stipends and related costs are paid from the National Stipend Fund.
The Minimum stipend during year under review was £28,137.
The Maximum stipend after 4 years service was £34,577.
2.TRUSTEE REMUNERATION AND RELATED PARTY
TRANSACTIONS.
Amounts paid in respect of ministers travelling and other expenses are as detailed in payments.
No trustee or person related to a trustee had any personal interest in any contract or transaction
entered into by the charity during the year.
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Cranhill Parish Church
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| 3.PAYMENTS | Funds | Funds | 2021 | 2020 |
| £ | £ | £ | £ | |
| NATIONAL MINISTRY AND MISSION & WIDER | ||||
| WORK | ||||
| Ministries and Mission |
1966 | 0 | 1966 | 5722 |
| Presbytery dues | 130 | 0 | 130 | 160 |
| LOCAL STAFFING COSTS | ||||
| Minister’s travel expenses |
920 | 0 | 920 | 1508 |
| Minister’s telephone & other expenses | 0 | 0 | 0 | 0 |
| Pulpit Supply |
130 | 0 | 130 | 0 |
| Pianist | 0 | 0 | 0 | 400 |
| BUILDING COSTS | ||||
| Council Tax & Insurance |
1317 | 0 | 1317 | 1966 |
| Contribution to Building costs |
1600 | 0 | 1600 | 1200 |
| Church & Manse maintenance |
803 | 0 | 803 | 873 |
| OTHER LOCAL COSTS | ||||
| Printing and stationary |
683 | 0 | 683 | 1265 |
| Miscellaneous expenses | 281 | 0 | 281 | 103 |
| BENEVOLENT FUND PAYMENTS | 0 | 0 | 0 | 54 |
| FAMILY MATTERS FUND PAYMENTS | 0 | 29441 | 29441 | 16152 |
| COME N SING FUND PAYMENTS | 0 | 3220 | 3220 | 2767 |
| YOUTH FUND PAYMENTS | 0 | 0 | 0 | 0 |
| CINEMA FUND PAYMENTS | 0 | 423 | 423 | 116 |
| CHURCH BOILER | 0 | 0 | 0 | 38000 |
| SPECIAL COLLECTIONS | 0 | 100 | 100 | 635 |
| YOUNG AT HEART |
0 | 1300 | 1300 | 0 |
| MANSE GRANT |
0 |
7392 | 7392 | 0 |
TOTAL PAYMENTS |
7830 | 41876 | 49706 | 70921 |
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Cranhill Parish Church
4.PURPOSE OF RESTRICTED FUNDS
Benevolent fund. This fund is for distribution to persons in community that are in need.
Family Matters fund. This fund is to meet cost of supporting the Family worker.
Come n Sing fund. This fund is to support social events in the community.
Youth fund. This fund is to support youth work in the church.
Cinema fund. This fund is to provide educational and entertainment facilities.
Donations to restricted funds have come from The Corra Foundation, FiSCAF, Cash for Kids
The Foyle Foundation, Foundation Scotland and Aberlour
5. SPECIAL COLLECTIONS RECEIVED AND DISBURSED
DURING YEAR
Christian Aid £100
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Cranhill Parish Church
| 6.MOVEMENT OF FUNDS | ||||
|---|---|---|---|---|
| 1 Jan | (Payments) | Reciepts | 31-Dec | |
| Unrestricted funds | 3748 | 7830 | 15110 | 11028 |
| Restricted funds | ||||
| Benevolent | 1365 | 0 | 0 | 1365 |
| Family matters | 11832 | 29441 | 31689 | 14080 |
| Come n Sing | 4373 | 3220 | 0 | 1153 |
| Youth | 609 | 0 | 0 | 609 |
| Cinema | 423 | 423 | 0 | 0 |
| Church Boiler | 0 | 0 | 0 | 0 |
| Special Collections | 0 | 100 | 100 | 0 |
| Young at Heart | 0 |
1300 | 1300 | 0 |
| Manse Grant | 0 |
7392 | 7392 | 0 |
| TOTAL FUNDS | 22350 | 49706 | 55591 | 28235 |
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