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← West Kirk, Dumbarton (Church of Scotland)

2023-12-31-accounts

The Church of Scotland

The West Kirk, Dumbarton Parish Church

Financial Accounts for Year ended 31st December 2023

Congregation Number; 181219 Charity Number: SC 010474

Reference and Administrative Information

Charity Name: The West Kirk Dumbarton Charity Registration Number: SC010474 Congregation Reference No: 181219 Contact Address: The West Kirk Dumbarton Westbridgend Dumbarton G82 4AQ

Trustees

Kirk Session Members

Congregational Board

==> picture [432 x 38] intentionally omitted <==

Principal Office-bearers

Minister: Session Clerk: Clerk to Board: Church Treasurer:

==> picture [153 x 74] intentionally omitted <==

Independent Examiner

==> picture [119 x 42] intentionally omitted <==

Bankers

Royal Bank of Scotland, High Street Dumbarton

Page 2

Trustees’ Annual Report Year ended 31 December 2023

Structure, Governance and Management

Governing Document

The Church operates under the Model Deed of Constitution with a Kirk Session and Congregational Board

Recruitment and Appointment of Trustees

Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members 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 six times in a year. The Kirk Session which meets six times a year, plus 3 communial meetings, 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.

Church activities include the regular Sunday worship, Sunday school, and choir. Additionally the church facilitates a mother and toddler group, adult line dancing, craft group and other facilities. Local Boy's Brigade, Guides, Brownies and Rainbows are also supported by the church.

Achievements and Performance

Usually the West Kirk hosts a number of mid-week activities, ranging from a craft group and Guiding units to line dancing and craft group. These keep the church in contact with the community, and generate income for the church. There are also usually a number of fund-raising events through the year, either for the church or for charities which it supports. Hall lets have not recovered from the Covid-related restrictions on use. The two Nearly New sales during 2023 were important fund raisers, and create a sense of community with the church. The Christmas Fayre was also a successfull event.

Page 3

Trnstees. Anttual Roport {cnnt) Ve8r end¢d.11 Dotombor 2023 Reserves Policy It is the'frusiees, poliLy h()Id Un￿￿tricied re%erw% lincliidinb dL%ignaed resttv¢%}. Ihal should ot ¢xceed twent) ThK)nth5 eX￿ndItUre of ticneral Church funds. lthis remes rx)IiCy Icki￿1vIe￿è￿e& the dern2nds rav£ed hy an aging Congregati￿. 11 alfi) acknowledges Strw£rJ4hip obli8lltions of main￿lning￿ lisi¢d buildi￿ (the churnhl. following IhL major ￿lIdIng) rLhvdli(In 30 )e3rs 3go. l owarth iF..Is obli Jiion we have deS1￿￿ted witllln unr(slritled funds a l.abric and fr-aLiliii¢s Fuiid. ￿ a CIIuruli Ilull fuiiu, 5uf¢¥uurd¢d by the Kirk ksslon Pund, Iv bxh ruTure Itpttits, And etturth fJ' Lilil1¢5 to thc llpprowt&te ILVLI 10 sUp￿rt our colntn￿nIIV W¢r￿li Ii)Iti&4. As lh¢ 3151 tlc(cmbcr 2023 Unre5LTiC￿d teserves £94.585. B￿ed on 2024 budget this equ£s io ￿l[￿teen ￿orth5or ￿[b￿l￿￿c0￿8e. St&iernent of Trns￿es. Re$ptsN$ibilities The m¢mb¢r% of the KITk ￿5117￿ I Congegptionol Board mu51 PTcpAre fin￿n¢1￿[ siatcmrlltS which )ear.'I'he tnEtnbers of "h¢ KI￿ Session l Lvn%Tokaiion81 ￿)￿rI UTL. rc5ponsibic fror kceping proper niiiig r¢¢wds wl)ich, on teque5l IIiLEt refleLll Ili¢ fiiiartial pthl1iL￿ ofthe C-hiir¢h at that lin￿. This donc to ensure Uiai th¢ fiTWIILiuI slalcTnt￿t% comply wi1h the Chariiies aiid Trusitt Iiivesittieni 1Scoi18ndl Aci 20Q5, the iharilies Accounts Iscoiijndl Kegulati￿ ?Olkn Ihe Rr¥ulyliyii& AIKiit Cungrig￿Vl￿l Fill￿￿. api)IllVLV by Ihl Ginvral As5enibly of the Chur¢h or S¢otl&nd itt 1007.'thEy r￿P0￿81￿1¢ for Mfeguttrding th¢ OJJitJ vfth¢ ehurGli aiNI illUJt tdk¢ re*%nnahle %teryi fthrlhe PTcveminn ￿￿￿￿rdet￿c1iOTh of frAudkrtd (4hEr irreBularitie&. Page 4

Accounts For The Year Ended 31st December 2023 Financial Report

New Style Accounts

The style of accounts prepared is mandatory in order to ensure we meet the requirements of the charity commission.

The style of accounts has been defined by the Church of Scotland in order to ensure that we comply with our obligations.

All organisations and locally controlled trust funds are consolidated into the accounts The Dumbarton and Dalreoch fund is not consolidated as it is controlled by the Church of Scotland General Trustees - however it is shown in the Appendix.

Valuation of investments held by the trust funds is shown at market value as opposed to original cost

Accounts have been split into 2 categories:

Unrestricted Funds - This covers the Church General Fund, the locally held Church Fabric Fund, the Kirk Session General Fund, the Church Hall Fund, and the organisation accounts. Endowment Funds - this covers the locally controlled trust funds, where the trustees have access to the revenue generated by the trust, but have no access to the capital.

Statement of Financial Activities (page 9)

The balance of receipts and payments for the year is shown below prior to revaluation of investments held by the Trust Funds, as this reflects income and expenditure that has actually taken place, and excludes the impact of changes in the values of investments held.

Unrestricted Funds
Church General Fund
Church Hall Fund
Kirk Session Facilities Fund
Church Organisations
Endowment Funds
Finlay Bequest
Hettie Finlay Bequest
Jane Neil Bequest
E Meikle Bequest
Dalreoch Fund		 Surplus /
Shortfall
£
(10,576)
6
4,906
0
(5,664)
(492)
0
38
1,039
585
1,121

The market value of the investments held by the Endowment Funds decreased in value during the year by £(141), after having decreased in value in 2022 by £6,145

The market value of the investment held by the Dalreoch Fund reduced in value by £2,505

Page 5

Accounts For The Year Ended 31st December 2023 Financial Report (cont.)

Church General Fund

The general fund had a loss of £(10,576) for the year.

This compared to a budgeted loss of £(17,776) for the year, and a loss of £(20,770) in 2022.

Compared to 2022 our Income decreased by £6,652 with reduced offerrings, tax reclaim, organisational donations and fundraising.

Compared to the 2023 Budget our Income was £2,352 lower, and costs £9,522 lower due to lower than expected energy costs offset partly aided by credits received

The 2023 loss decreased our general reserves by £10,576.

Income

The income of the church can be split into seven elements :

Congregational Offerings
Tax Claimed on Deeds of Covenants
Fund Raising
Donations (incl. from organisations)
Rent from Car Park / Manse
'Support' from Hall Fund
Investment Income / Others		 2023
£
16,171
5,355
9,532
1,090
537		 2022
£
19,909
6,559
10,524
1,895
419		 2021
£
24,385
6,961
3,615
1,185
0
0
389
36,535		 2020
2019
2018
£
£
£
26,345
28,579
28,629
5,938
5,653
5,975
40
8,814
9,701
2,182
5,766
5,967
4,557
6,682
3,740
0
0
4,000
489
622
589
32,685 39,306 39,551
56,116
58,601

As can be seen above Congregational Offerings fell by 19% compared to 2022, which was well down on 2021 and earlier years Whilst understandable in the current inflationary environment, it is a strain on church finances

Tax reclaim also reduced in line with decreased offerrings

Fundraising of £9,532 was of great benefit and makes a massive difference to church finances. We are all very grateful to those who make the two Nearly New Sales, and the Christmas Fayre such a success. not only in terms of finance, but also in terms of strengthening Church Community involvement.

Donations and hall rental are still reduced from pre-COVID levels

A breakdown of income from fundraising is detailed below :

Events

Events
May/October Nearly New Sale
Christmas Fayre		 8390
1142
9522

Expenditure

Total expenditure of £43,260 was £16,816 lower than 2022. The major movements in costs compared to 2022 were:

Compared to budget costs were £9,522 lower

Page 6

Accounts For The Year Ended 31st December 2023 Financial Report (cont.)

Organisations

A summary of the organisations receipts and payments in the year is shown on page 15.

Kirk Session Fund

£4,906 of interest was received on money deposited with Church of Scotland

Church Hall Fund

This fund was set up during 2014 to collect the funds required to refurbish the Hall. Monies were transferred to the General fund in 2022, leaving £179, which earned £6 interest in 2023

Endowment Funds

A summary of the Endowment Funds organisations receipts and payments in the year is shown on page 15.

These funds are held for specific purposes as laid down when the funds were bequeathed / created, and as a result are not available for general church funding .

The Finlay Bequest Fund utilises the income generated from its capital, for youth development within the wider church. In 2023 it received income of £3,108, and distributed £3,600.

The Hettie Finlay Bequest utilises it's income for general church activities. In 2023 it received £377 investment income, and contributed £377 to the General Fund

The Jane Neil Bequest is a smaller fund, which received £38, with no expenditure.

The E Meikle Bequest is a fund which supports the activities of the Church. In 2023 it received £1,039 of income, with no expenditure.

The market value of the investments held by the Endowment Funds decreased in value during the year by £(141), after having decreased in value in 2022 by £6,145

The end of year market value of Endowment Fund investments totalled £85,680 compared to an original cost of investment of £21,234.

In addition the Dumbarton and Dalreoch Fund is held in Edinburgh as a designated Fabric Fund, where we have no access to the capital, but can use the investment income generated for major fabric expenditure. During the year the fund received income of £1,121 from the capital invested, with no expenditure. In 2023 the market value of the capital invested fell by £2,505 to £34,296, the original cost was £23,934.

2024 General Fund Budget

The budget forecasts a shortfall in 2024 of £(28,960) compared to the shortfall of £(10,576) in 2023.

Budgeted revenue of £30,095 decreases by £2,212 with reductions in weekly offerrings and our fundraising likely to reduce from the very high level of achieved over recent years.

Budgeted costs increase by £16,172 compared to 2023. Drivers of this are increases in Heat/Light costs, an increase in Edinburgh costs (£3,262), and the benefit of reclaimed costs in 2023

An important aspect in maximising revenues is ensuring tax efficient giving from anyone paying tax. This can be done by utilising gift aid to allow the church to claim tax back from the government, at no further cost to the giver.

Page 7

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Receipts and Payments account

Year ended 31 December 2023

Note

Donations
1
Activities for generating funds
2
Bank and Deposit Income
3
Investment income
4
5
6
Costs of generating funds
Charitable activities
Governance costs

Total funds brought forward
Total funds carried forward
Transfers between funds
Excess of Receipts over Payments
for the year
Gain/Loss on revaluation of
Net movement in funds
Total Receipts
Payments
Total Payments
Excess of Receipts over Payments
for the year before transfers
Receipts
Rental of Premises		 Unrestricted
Funds
2023
£
32,147
-
5,072
-		 Restricted
Funds
2023
£

-

-
-
-
-
-
-

-
-
-		 Total
Endowment
Funds
2023
£
-
-
218
4,344
4,562
-
4,562
-
2,300
-
2,300
2,262
- 1,677
585
- 141
444
96,428
96,872		 Total
2023
£
32,147
-
5,290
4,344
41,781
-
41,781
132
46,728
-
46,860
- 5,079
-
- 5,079
- 141
- 5,220
196,676
191,456		 Total
2022
£
38,547
-
893
4,395
43,835
-
43,835
229
60,247
-
60,476
- 16,640
-
- 16,640
- 6,145
- 22,785
219,461
196,676
37,219
-
37,219
132
44,428
44,560
- 7,341
1,677
- 5,664
-
- 5,664
100,249
94,585

Page 9

LVLJ I￿5 21 6J 515 .5QPI .16641 915 IIQB

The West Kirk Dumbarton

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.

The charity has adopted the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities (issued February 2005).

The accounts have been prepared in accordance with applicable accounting standards and under the historical cost convention, modified to reflect the inclusion of investments at market value, and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006, the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007 and the Statement of Recommended Practice: Accounting and Reporting by Charities (2005).

Funds

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.

Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the 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.

Incoming resources

All donations and gifts are included within incoming resources under either unrestricted or restricted funds according to the terms under which the donation is made and when the amount can be quantified with reasonable certainty. Donations and gifts in kind are brought into the accounts at their market value to the charity.

Resources expended

Expenditure is recognised on an accruals basis as the liability is incurred.

Tangible fixed assets

The charity owns, occupies and uses for its charitable objects certain tangible fixed assets, including the Church, halls. 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.

All tangible fixed assets costing in excess of £2,000 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: No valuation is currently available for the Church and the Church Hall.

Fuehold buildings 0 years Fixtures, fittings and office equipment 5 years

Investments

Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.

Taxation

West Kirk Dumbarton Parish Church 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.

Page 11

Notes forming part of the financial statements for the year ended 31 December 2023

1
Offerings
Tax recovered on Gift Aid
Legacies
Income from Charitable Activities
Organisations
Endowment income
Other Donations
2
Events
3
Deposit interest
Bank interest
For and on behalf of the Kirk Session and Congregational Board
4
Dividends received
5
Rental of Premises
Car Park and Manse
Other
Activities for Generating Funds
Donations
Investment income
Bank and Deposit Interest		 Unrestricted
Funds
2023
£
16,170
5,355
0
10,622
0
0
0
32,147
0
0
4,912
160
o
5,072
0
0
0
0
0
37,219		 Restricted
Funds
2023
£
0
0
0
0
0
0		 Endowment
Funds
2023
£
0
0
0
0
0
0
0
0
0
0
36
182
218
4,344
4,344
0
0
0
4,562		 Total
Total
Funds
Funds
2023
2022
£
£
16,170
19,909
5,355
6,559
0
0
10,622
12,079
0
0
0
0
0
0
32,147
38,547
0
0
0
0
4,948
785
342
73
5,290
858
4,344
0
4,344
0
0
0
0
0
0
0
41,781
39,405

Page 12

Notes forming part of the financial statements

for the year ended 31 December 2023

6
Costs of Generating Funds
Investment Manager’s Fees
Offering Envelopes
Charitable Activities
Ministries and Mission Allocation
Presbytery Dues
Minister's Expenses
Ministerial Assistance
Pulpit Supply & Supply Organist
Other salary costs
Fabric Repairs & Maintenance
Council Tax
Other Buildings Costs
Church Office Expenses
Grants to Youth Organisations
Organ & Music
Other expenses
Governance Costs
Independent Examiner’s Fee
Total
Analysis of Payments		 Unrestricted
Funds
2,023
0
0
132
132
19,525
235
0
0
0
6,416
6,256
0
7,574
913
0
1,251
2,258
44,428
0
44,560		 Restricted
Funds
2,023
0
0
0		 Endowment
Funds
2,023
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,300
0
0
2,300
0
2,300		 Total
Total
2,023
2,022
0
0
0
0
132
229
132
229
19,525
29,905
235
371
0
0
0
0
0
0
6,416
5,669
6,256
6,279
0
0
7,574
13,495
913
605
2,300
0
1,251
624
2,258
3,299
46,728
60,247
0
0
46,860
60,476

Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.

7
Staff costs and numbers
Salaries and wages
Social security costs
Total
The average number of employees during the year, calculated on the basis of a head count, was as follows:
Ministerial support
Music staff
Premises maintenance		 £
£
6,416
5,669
-
-
6,416
5,669
2023
2022
0
0
1
1
1
1
2
2

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 £30,135 and the maximum stipend in 5th and subsequent years of service - £37,032

8 Trustee Remuneration and Related Party Transactions

During the year four trustee received reimbursement of expenses incurred in purchasisng supplies for the Church, totalling £2,494.45. This was largely due to suppliers not accepting cheques as a form of payment

No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

Page 13

Notes forming part of the financial statements for the year ended 31 December 2023

8
Tangible Fixed Assets
Cost
At 1 January 2023
Additions
Disposals
At 31 December 2023
Accumulated Depreciation
At 1 January 2023
Charge for year
Eliminated on Disposals
At 31 December 2023
Net Book Value
At 31 December 2022
At 31 December 2023
9
Investments
Market value at 31 December 2022
Unrealised gain / (loss) on investments
Market value at 31 December 2023
Investments at cost
The following investments are held:
Finlay Bequest - M&G charifund units
E Meikle - M&G charifund units
H Finlay - Church of Scotland growth fund
J Neil - Church of Scotland growth fund		 Buildings Office
Equipment
Total
2023
2022
£
£
85,821
91,966
(141)
(6,145)
85,680
85,821
21,234
21,234

10 Debtors

btors
Gift Aid Tax Refund Due
Other (detail where material)
ditors
Accruals
Other
alysis of Net Assets Among Funds
Fixed Assets
Investments
Current Assets
Current Liabilities
Net assets at 31 Dec 2023		 General
£
0
(38,765)
(38,765)		 Designated
£
133,350
133,350		 Restricted
£
0		 2023
£
0
2023
£
0
Endowment
£
85,680
11,192
96,872		 2022
£
0
2022
£
0
2023
£
85,680
105,776
191,456

11 Creditors Accruals Other

10 Analysis of Net Assets Among Funds

Page 14

Notes forming part of the financial statements

for the year ended 31 December 2023

11 Movements in Funds

Endowment funds
The Finlay Bequest
The Hetty Finlay Bequest
The Jane Neil Bequest
The E Meikle Bequest
Restricted funds
Unrestricted funds
Designated Guild Fund
Designated Craft Group Fund
Designated Senior Bible Class Fund
Designated All Stars Fund
Designated Choir Fund
Designated Sunday School Fund
Designated Mother and Toddler Fund
Designated Kirk Session Fabric Fund
Designated Church Hall Fund
Designated Fabric / Facility Fund
General Fund
Total funds		 At 31 Dec
2022
£
58,779
16,983
2,113
18,551
96,426
0
14
0
0
0
0
1,126
1,955
125,164
179
0
(28,189)
100,249
196,675		 Receipts
£
1,941
1,729
134
617
4,421
0
0
0
0
0
0
0
0
4,906
6
0
32,307
37,219
41,640		 Payments
£
2,300
0
0
0
2,300
0
0
0
0
0
0
500
800
0
0
0
43,260
44,560
46,860		 At 31 Dec
Transfers
2023
£
£
(1,300)
57,120
(377)
18,335
0
2,247
0
19,168
(1,677)
96,871
0
0
0
14
0
0
0
0
0
0
0
0
500
1,126
800
1,955
0
130,070
0
185
0
0
377
(38,765)
1,677
94,585
0
191,456

Purposes of Endowment Funds

Income from the Finlay Bequest is to be used to provide funds to youth organisations associated with the church. Income from the Hetty Finlay Bequest is to be used for general activities within the church.

Income from the Jane Neil Bequest is to be used for projects approved by the Session Clerk. Income from the Meickle Bequest is to be used for activities of the Guild.

Purposes of Designated Funds

Guild Fund: The Trustees have set aside funds for the furtherance of Guild activities.

Senior Bible Class Fund: The Trustees have set aside funds for Senior Bible Class activities.

All Star Fund: The Trustees have set aside funds for the purpose of organising community youth activities. Choir Fund: The Trustees have set aside funds for the purchase of music resources for use by the Choir in worship. Sunday school Fund: The Trustees have set aside funds for use in Sunday School activities.

Mother and Toddler Fund: The Trustees have set aside funds for use in Mother and Toddler activities.

Kirk Session Fund: The Trustees have set aside funds for upgrading Church facilities and furtherance of outreach activities Church Hall Fund: The Trustees have set aside funds for refurbishing the Church Hall, to keep it in appropriate condition for use. Fabric & Facilities Fund: The Trustees have set aside funds for maintenance of Church property and upgrading of facilities. General Fund: This fund is used for the ongoing general activities of the church.

12 Collections for Third Parties
Food for Thought
McMillan Cancer Support
Erskine
Harvest Appeal - Christian Aid		 2023
2022
£
£
0
0

Page 15

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION

BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

2023 2022
£ £

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.

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.

Dumbarton and Dalreoch Fund
Capital Value held at 31 December 2023 at cost 24,594 23,897
Market Value of Balances at 31 December 2023 34,296 36,801
REVENUE
Credit Balance at 31 December 1,562 441
Manse Sale Fund Held in Edinburgh (temporary?)
Sale of Manse 22,223 21,487
Notes

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