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2021-12-31-accounts

Ardrishaig > Parish Church Charity ∩ < No: SC010713 SC010713

@ ● Sustainability Statement Donations 口 ns {in the form of Offerings)= and associated reclaimed tax are aschp expected due to thee Covid19 Charity ∩ < No: SC010713 SC010713 pandemic p and associated restrictions. They are therefore consistent with previous financial years. Our 〇 ability to reclaim Income Tax using the HMRC’s Gift Aid Small Donations Scheme continues to R augment a our income. ‘Stewardship Awareness’ is brought to the congregation’s attention with the Report of the Independent Examiner aimWeRising a≦R . continueof electricityincreasing, 7”to trypricescongregational. to reduceare being:ourinvolvementwatchedoverall costscarefully.andbutattendancegenerallyRisingsilica inflationasspeakingwell; ; (andas theseOfferings.thereforeare of costs)a fixed; willnature.‘ have Independent 享 | P reportage58 toon 12theExaminer'saccounts. Reportof the tocharity the Trusteesfor the yearof Ardrishaigendedss Tai31%ParishDecember. Church2021 which. are set out on some s impact. Hopefully some of these increases will be offset by income from letting out the Church nae Hall. エ We have “Eco-Congregation” status and our Eco Group funds its own activities, as well as Respective R responsibilities of trustees and examiner ヨ endeavouring e to contribute to the well-being of the Church at home and overseas. Membership of The charity's trustees are responsible for the preparation of the accounts in accordance with the 希 theWe t currentlynational useEco Congregation “Green Electricity”Scotlandunderbody theis Church paid fromof Scotland’scongregational schemefunds. with Opus Energy which terms(Scotland) 一 of theRegulationsCharities2006.and Trustee Investment (Scotland) Act 2005 and the Charities Accounts has h reduced our unit cost. The ヨ charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations R does not apply. It is my responsibility to examine the accounts as required under section Statement ● of Trustees’ Responsibilitiesetc 44(1) 宝 (c) of the Act and to state whetherheth particularticul mattetters haveve come e to myy attention. The 「 Trustees must prepare financial Statements which give sufficient detail to enable an appecren Basis B of independent examiner's statement 〇 M of the SSNSRETBNS anne a muting therlinamesal year he Wiese _ respamsible for keeping My R examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) proper p accounting records which, on request, must reflect the financial position of the Church at that Regulations 2006. An examination includes a review of the accounting records kept by the charity and time. 青 This must be done to ensure that the financial statements comply with the Charities and Trustee a a comparison of the accounts presented with those records. It also includes consideration of any Investment 一 (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the unusual … items or disclosures[in the][ accounts,] and seeks explanations from the trustees concerning any s Regulations 富 Anent Congregational Finance approved by the General Assembly of the Church of such matters. The procedures undertaken do not provide all the evidence that would be required in a Scotland s in 2007. They are also responsible for safeguarding the assets of the Church and must take an audit, and consequently | do not express an audit opinion on the view given by the accounts. reasonable 「 steps for the prevention and/or detection of fraud and other irregularities. Independent - Examiner's Statement In the course of my examination, no matter has come to my attention which gives me reasonable Approved A ; by the Trustees and signed' on their. behalf, cause n 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 〇 the 2006 Accounts Regulations, and « to " prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 富 Accounts Regulations

have h not been met.

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Ardrishaig Parish Church

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||||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Ardrishaig|Parish|Church|®|Financial|Review| |Receipts|The total funds held by the Church decreased over the year by £15156 with|liabilities of £100|(due to| |and|Payments Account|thindipariy|chartiles),| |Year ended|31°t|December|2021|;| |(=|yar enmam|Ec DY ROR|OeTo|ee|ia|a|Soni|he|ees|nae|Unrestricted|Funds| |(Unrestricted,|Restricted|||a eee|;|Total.|(ote|General Fund| |||Funds|i|Funds|se|2021|||2020|||There was an excess|of payments|over receipts of £14778. This was|primarily due to the suspension| ||||2021|||2021|||||i|!|£|of regular services and the consequent drop|in donations.| |||£|i|£|||£|||i|The arrears|in|Ministry & Mission|contributions for 2020|of £11032 was paid off during 2021.| |eTReceipts||||1|i|i]|{|The year-end balance was £129| |Donations|a|Seee|aay|a eee25225) aN|17810|+ie|||———}-—J43035)|48174)|TheFab|r|ice was Fundan|excess|of receipts|over payments|of £4.| |Legacies|i|||||The year-end balance was £2627.| |Activities for|||||i|;|91|e Restricted Funds| |Generating Funds|.|i|||i|||Organ Fund| |Bank|& Deposit|Interest|||{|[|215|The|only|receipt|was|interest|of|<£1|on|the|balance|held|in|the|Deposit|Fund|of|The|Church|of| |haInvestmentue De|a|ee|a|aesa|el ee|ae|S)|piipines|Aniwe|cheereee|—||Scotland|Investors Trust. The year-end|balance was £458.| |Income|5|14)|2)|21,|||Best Gis| |Use of Premises|=.|2469)i|aP2469;e|e|ech|The receipts and payments|(see page|14) were of equal amounts.| |Sale of Agsets|||te|||||i|||Tcana-|Balance was £285|:| |Sale|of Investments|||||There was an|excess|of receipts over payments|of £263.| |ReceipesGrants|i||||||||bie year-end=|balance was|=-£12.| |Bete|hom|Shiloh Fund| |edeilcide|Big|||15000|;|45000)|There was an excess of receipts over payments of £14.| |(Other|Receipts Ss aia|FEES|SaEIEERRSI|NESSIE TERENCE Ra||a|a0;|ee940)||TheWindows year-endFund balance was £27738.| |Total Receipts|27699.|32824|2|60525|51435|There|was an excess of receipts over payments|of £267.| |ORE|PRCCE|EE|A|EESE|SOLE|Ca|FRAMES|{|SESE|CUREAPGAISFIA|RIE|The year-end|balance was £20832.| |payiaats|i|||e Endowment|Funds| |CosthieSe|cee|es|ees|See|Music Fund (The Menzies Legacy £1000))| |of GeneratingFunds|||141||||141)|120|Interest|of|£2|earned|on|the|balance|held|in|the|Deposit|Fund|of the|Church|of|Scotland|Investors| |Charitable|Activities|||42336|33077)|75413)|49257)|Trust was added|to|this|Fund. The year-end|balance was £1787, with a|usable|balance|of £787| |GovernanceSS Costs|‘ssaee|||ee|ee|ee|ee|e Reserves|Policy.| |i|as|a|a|ge|a|We|have|no|specific|Reserves|Policy.|Although we|have|considerable|total funds|(approx £54000),|the| |paket Payments oo|||a _ Naan a|sae],||o||as sagn4| canal|majority of|it|is held|in The Shiloh|Fund and The Windows|Fund,|both|of which are|Restricted|Funds.| |||i|z|{||| |lExcess|The Shiloh Fund can only be used|for Youth Work and|Local Mission activity whilst The Windows|Fund| |Receipts|over|||||||is for|repairs|and|associated|work|to|the|leaded-windows|in|the|church.| |detectedPovenents tr|the year|||lea!i|“hte||+||ieee|i||vase|With regard to the Shiloh Fund the current policy is to retain sufficient funds so that, through interest| |Transfers|Lea|eae bts ae|i|ppp||||||i|on deposits, we are able to fund the objectives as they arise.| |[Excess of Receiptsover|||-14778|-253)|2|-15029)|2058| |Payments for the year|_|||||||a4|

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that 手 seeks to relieve poverty and homelessness within the local community); the Malawi Twinning i _based group developing links with Kasamba Congregation ○ in Lilongwe); Malawi, M and in supporting other charitable ∩ causes (eg Christian Aid, Water Aid, Blythswood Trust, arnabas Fund, Tear Fund (especially its 雪 Toilet Twinning programme) and Poppy Scotland) which benefit as a result of the activities of those who ≦ collect, fund-raise and donate..

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Ardrishaig A Parish Church
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A
Ardrishaig Parish ChurchChurch
S
Statement of Balances
a
asat315tDecember2021
Unrestricted
iBankandDeposit Balances

[Bankand Deposit Balannee
"

17423!
49797)
1785)
69005
‘Movement inYear

linvestments at MarketValue!
[

(Cost £)
Cost£
‘Assets

{_
FELICESAO
0 aesBarealeeSePE) aia ee
A ea

The 享 Accounts were approved by the Trustees on 7 March 2022 For [ and on behalf of the Trustees:

ee

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Notes to the Accounts Dunoon. 4, Trassem Remuneration avd Kedansd’Pancy Trancactians Thankfully the traffic has not all been one-way. Towards the end of the year it was encouraging to see During the year 1 Trustee received reimbursement of expenses incurred totalling £4029 (including Council that attendance at Sunday Worship was slowly but steadily increasing as “lockdown measures” were Tax payments of £2884). eased and people regained their confidence in meeting with others. It was also promising to see at least 6 new faces in the congregation. 2. Movement in Funds: Pee eee ge be eee a eda.Serer) a Pastoral Care | rm Seniaty | Raeeted | piven Transfers | shes ecduaee | During 2021 the Minister provided pastoral care at times of bereaverneot, through hospital visits, some ' | 2021 | £ i £ £ i 2024 | home visits and telephone contacts. Pastoral care by the Minister is impacted by the increasing | £ | | £ demands on them and with the reduced number of ministers locally, and within the Presbytery of Unrestrictednoite ee Se Fundsi |ae ee othero ihe ciee Sek aoe—~ Argyll where he continues to play an active role. This wider context for ministry will be covered later. pesignaiedlFabric Fund be| 2623) eee 4owl | : os 2027)ies PropelDuringtythe course of the year the Church hall gradually became available again depending on the (aieral Burd i 4494 1| -_ pom b a “42776 a= | OO 129) nature of erespa Cartes cae geen omer Ine recommencedthe use byin the groups. autumn.The activities of the Guild, the Craft Club and Not Another Coffee Morning Restricted eh ee ee The Session, Trustees and Congregation are appreciative of the work that has been carried out and ‘Organ Funds | ee es ee Es 2cting Property Convener, during the course of the year. The most lcraR cubFunaFund || ~~ 2a)458\ ~~-eool~=~S~SsSCCS~SC<CS0! 0 | 458 substantialwindows and work the ha in tallation s been the of therepair, Fisher olk's re f* urbishment Window. and The reinstatement work by PM of Glass theil leaded stain | Se eT te Saat ——— has drawn favourable comment and once the Terrazzo aisle tiles have been cleaned a service of \Eco Fund es 275 263) . “12 thanksgiving and rededication will be held in early 2022. The Thanksgiving includes the response from Shiloh Fund 27724) 14) 8 oe | 27738 the congregation, community and grant aiding bodies without whose monetary contributions the work Windows Fund 21099) 32810, 33077; | 20832) would not have been possible. Other Receipts 490| 100 490: | 100} Achievement and Performance [See anf as BOyetl Barer gaserlTages aed Overall, in spite of another challenging year, the life of the congregation has developed in response to ——— at ain alae aieieicaiiaia | aad icin alain "ac ah - ia aia: | these challenges and will require to adapt to meet further forthcoming changes. It is difficult to Endowment Funds pj |__| summarise what these may be as it is an ongoing developing process. Menzies Legacy | de Rae 2) \ i 1787! However, we know that the Church of Scotland’s General Assembly agreed in May 2019 a Radical Plan | | | j | | for Action. In May 2021 the General Assembly allocated 18 full time posts to Argyl! Presbytery. While Nua Funds ; ? aie 64 787, ens ; A : 53944 there are a number of proposals being considered and going through a process of consultation it seems PUreiouee BF=o | lend likely that Ardrishaig and South Knapdale, along with the neighbouring charges of Lochgilphead; Fabric Fund: To provide funds for maintaining Church Properties by fund raising activities. Glassary, Kilmartin & Ford; and North Knapdale will be allocated one Full Time Ordained Minister. {In Purposes of Restricted Funds the not too distant past there were 3.5). This will be a substantial change and requires a fresh approach Organ Fund: To provide funds by donations for purchase and maintenance of the Church organ. to “being church” and the Minister has begun outlining some thoughts on how the congregation with Craft Club: Funds are raised by making and selling craft-work. The proceeds are donated to its neighbouring congregations could be a community church/a church in the community. other Church groups and Charities. At Presbytery level there is uncertainty as to where the Presbytery of Argyll will sit within the Church ailoh rune:Fund:4 ° provice finesiu mainiain neo Congregation”: — of Scotland: — possibly. as part of a new Highland Presbytery. That too will have some impact on Windows al Seeman for =o and reinstatement of leaded windows in the church Senge patiania} ite Ries BCLaaty. Purposes of Endowment Funds The congregation's commitment to the wider work of the Church at home and throughout the world is The Menzies Legacy: Income from this fund is used to provide for music resources. demonstrated by its continued association with MOMA (Moving On - Mid Argyll, an ecumenical charity

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「 The 20202021 岩 which national enabledrestrictionthe community on attendance to be in attendanceat War vereand for on[organisations] Remembrance[to][lay] Sunday[ wreaths] was[at][ the] lifted[ War] for i 3. Analysis of Donations:: Sra | : | ; | | fre | Memorial M atthe concladon ofthe aersing <=vxicti | ee eee ends eure:| otek Tot | wreath ミ on behalf of the congregation, 2024 2021 | 2021 | 201 aun > As well as a Harvest Thanksgiving Service (with a special collection for Water Aid and Blythswood) a [Site aati no ES Are a osel fee | ata are n Christmas Eve service (with a special collection for Tear Fund, a partner of the national Disasters WFO Scheme (non Gift Aid) 2663 | | 2663, 3777 Emergency 巾 Committee, and their work in Afghanistan) was held this year in the late afternoon once ‘Gift Aid Donations 16054! | | 16054! 18315) again. a This met with a good attendance and with members of our neighbouring congregation in lax Recovered onGiftAid | 0 0 0 77971 「 Lochgilphead joining us, This earlier timing is likely to continue. ‘Ordinary Offerings 7 ef ! : : | tin | P Pulpit supply was provided during the year :- (Open Plate) ‘ 9782 toe hie! ministry 三 is greatly appreciated. C—I-——————d=: ana aia wanes rrr 一 In June, after almost 58 years in the role of Church Organist) Other Offerings, Donations etc! 2746) 82810) I 35556) eatin covered 8 7 ministries as well as times of vacancy with Interim Moderators. As well as playing for the i 25225) 32810)7 0 58035. 48024: 「 regular Sunday services Eileen also provided the organ accompaniment at happy occasions such as ‘Aanahewet Payments: CO baptisms b and weddings as well as the sad occasions of funerals and times of bereavement. At the last ee‘Cost of Generating Funds | ee\ Deegi[Na:] ed| aoe oo|| Service S . of 2021, with; Iie … milytn 8in attendance, the Minister,a on behalf of the Elders, Trustees and | eae T cimans eal _ + ~ —H 1 | Congregation, n paid tribute tojgggggmnd ⊃ made a presentation of aJolomo painting appropriately signed. [Offering Envelopes - ——44h+--+ a — ae During 口 the course of the year Iymimimmimins having 言 moved to Ardrishaig, transferred their (Charitable Activitiog Si) oc) et eee membership ヨ from Barrhead: St Andrews. As well as welcoming them as members the Trustees were Ministries & Miesian | 29270) | 29270) 11031 p s pleased to appoinjgiggmmgmes organist from the 1% June. The congregation is grateful to God that a Presbytery Dues i i rn : 908,11 successor s to Eileen had been provided and wishgggggiggwell w in the role. Voluntary Additional Stipend | | ee ee 9 A welcome > addition to the services during Advent and Christmas was the formation of a small group of (Minister's Expenses iva | 11451 1 145) 1853) S singers who sang at the start of worship. IMinisterialAssistance | |. |: si 手 The wide ranging restrictions introduced to curb the spread of the Corona virus severely curtailed all GET ae Cie ace i eo ee of 〇 the congregation’s other activities but there were signs of hope towards the end of the year that (Other Staffing Costs | a en 365} 865) ヨ most of those might be lifted by the Spring of 2022. Becl hcacenee 2509) 33077) 35586) 231 39 S Session and Trustees ICouncilTax |a ~ 2884)rn egal 2860 The 圭 Session and Trustees held a number of meetings during the year to deal with the ongoing business. ‘Heat andLight er 2 1029) RES: ee pareMar7s a 4838) 「 These were held by Zoom in the early part of the year and latterly in the hall, though the December insurancePah) 1901) 三 meeting fell victim to the clampdown on meetings due to the spread of the Omicron variant. (Other Building Costs | 0 : ie 0) 1118 e ~~s~~ welcomed as an Elder and(q ~~i~~ wesenna as Trustees. gga iChurch Office Expenses | 7Aig)a aiaAA a “423! GHA S 2s re-appointed as Presbytery Elderyumiimiewas ミ appointed as Treasurer on the oe ee a Eg at Poe aia eeSh retiral Cjmmmiester 25 years in the role —one he performed with efficiency and with humour. eel till 445) | | 445 363) A a ⊃ At the service on Paim Sunda giggly paid tribute toyggggnd made a presentation to him and also to Siete, a a4a7 ~y908, 7a { MO ~~F~~ his earlier work as Property Convener. he Tig tw | a T ; 49336 a "35072, A 77408) wa 49203 ∩ S O Sadly, this year saw the deaths of three meme’ :_jguaigahigummnlieeeslaeslaieelipeeeeeeimoniioeaee oth Governance Costs eas ea cee 1. ' | ME ~~)~~ コ played active roles in church life serving as Congregational Board members/Trustees and lindependent Examiner's Fees | — : | : | ee i a | Z Nill were ミ always willing to lend a helping hand. They are sorely missed for their wisdom and good humour. \Other Payments | | PuchaseofAssets | TCC Purchase ofInvesiments | | Nil

P

5. Minister's Stipend

Trustees Annual Report — Year ended 31 December 2021 ® Structure, Structure, Governance and Management

  1. Minister's Stipend Trustees Annual Report — Year ended 31 December 2021 All Church of Scotland congregations contribute to the National Stipend Fund which bears the ® Structure, Structure, Governance and Management 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 Governing Documents Scale, which is related to years of service. The Congregation voted to adopt the Unitary Constitution at its Annual Meeting in March 2010. For the year under review the minimum stipend was £28700 and the maximum stipend in the 5th . oo and subsequent years was £35269. Unitary Constitution Since 27" March 2011 the Church is administered in accordance with the terms of the Deed of 6. Collections for Third Parties Constitution (Unitary Form). { | | } | 2021 i 2020 { Recruitment and appointment of Trustees i | £ ' £ | The members of the Kirk Session and the Co-opted Non Elders form the "Church Committee" and are ‘Barnabas Fund * a fete Fhe oes oe gee Soe the charity trustees. The Kirk Session members are the elders of the church and are chosen from ees ee ORE eas Seen ere ene those members of the church who are considered to have the appropriate gifts and skills. The PoppyaeScotlandes* | em236 'ee210 commitmentCo-opted Non to contributeElders are tomembers the managementof the congregationaffairs of thewho Church.are believedThey areto co-optedhave theforskills a periodand (Water Aid * 100 i 190 of one year but are eligible for re-appointment at the Congregation's Annual Meeting or as lchristi Aid ; 6s tt” | considered necessary by the Kirk Session. The Minister, who is a member of the Kirk Session, is wee Mtel ee een ee SOU elected by the congregation and inducted by Presbytery. TearFund | | oo (Toilet Twinning) 33 | Organisational Structure See ar ae a ee The Kirk Session and Co-opted Trustees form the “Church Committee” which is chaired by the Toybox 117 i | minister and meets at least 4 times per year. The Committee is responsible for monitoring the H { } financial affairs and managing the Charity's property. Various sub-committees engaged in specific Blythswood 100 _ fet | areas of the Trustees work (eg fabric or finance or safeguarding) are accountable to the Kirk Session Total ' 1244 ; 490 | and report as and when necessary. The Kirk Session, which meets 5 times a year (4 with the co-opted Ne a ee trustees), is responsible for spiritual affairs within the church. * The Collections taken in 2020 for Water Aid, Poppy Scotland and The Barnabas Fund were paid sObjectives and Activities out during 2021 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 In addition to the Special Collections detailed above the following amounts were donated via the a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to Craft Club: the people in every parish of Scotland througha territorial ministry. It co-operates with the other 1. £100 —- Robin. House (Children’s; , Hospice). Churches in various ecumenical bodies in Scotland and beyond. a ; ; Ardrishaig Parish Church is situated on Tarbert Road, Ardrishaig. The following is a synopsis of its £200 Erskine Hospital worship, work and witness during the year: 3. £50-Dochas Centre Worship 4. £50- Multiple Sclerosis Centre At the first service of the year the Minister began by wishing everyone a “Hopeful New Year” which was 5. £300-Ardrishaig; Parish; Church prescient and. was immediately. . tested. when a spike; in Covid numbers resulted; in worship : services. in churches being curtailed again. This lasted until March when we were permitted to begin meeting Total = £600 again for worship on Palm Sunday. The pattern of Sunday and midweek worship was then reestablished. Throughout the year reflections and orders of service were issued by email with copies also being available for collection along with CD recordings of the services. Singing, albeit with masks, was permitted from June. Communion was celebrated on 3 occasions. While the Covid guidance changed the way the Bread and Wine were served these times of sacramental worship were nevertheless very meaningful with a heightened appreciation of being able to participate in this special act of remembrance, thanksgiving and anticipation, once again. Page 14 Page 3
>
Ardrishaig Parish Church
>
Ardrishaig Parish Church
R
ReferenceandAdministrative Information
G
General Fund Budget
n
Charity Name:
A
Ardrishaig Parish Church
———__——
“Saw SETS
SCRE
A
=
ao
2022

2022

Charity RegistrationNumber:
S
$C010713
Budget

Budget

£

£
n
n
Congregational Reference Number:
ContactAddress:

191228
:
:
Income
ee
Offerings
WFOScheme(nonGiftAid)

:
{

;
_

Gift Aid Donations
tet
TaxRecovered on GiftAid
_
Ordinary Offerings ( Open Plate )
po

6006)
.
;
9500,

3500)
‘Other Offerings, Donationsetc
OtherOrdinaryGeneral Income

2500)
34000)
‘Congregational Organisations
Wedding& Funeral Donations
_
_


250:
Investments
ee
ee
fo

jf
UseofPremises
3000)
3255
TotalOrdinaryGeneralincome
oe Shee olf
37255)
2469,
ta
oe
2474
27699)
Expenditure
Ministries & Mision Allocation 20942 29270
lessEndowmentincome
Presbytery Dues
Fi
ea tie
Sieeiels
503

21445)
ceeie3
906
Ministers Travelling + Expenses 1300) -
1145,
P
n
ae
:
PrincipalOffice-Bearers
ChurchTreasurer:
Pulpit
Supl
lao 5 i
a
j
Honorariums
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500)

299
+
—{-ESNbosik.
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:

365)
2165)

bas
S
Session Clerk:
Fabric Repairs and Maintenance ; 2509)

-
iaaaaiaasin
Independent Examiner:

B
P
Bankers:
Bank ofScotland
Poltalloch Street
Council Tax
eee ae”
a
a
os
Heat&Light
:

_2500)
sa
cll
ee1029)
Insurance
oe
ee
0D
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1938
‘Other Local Costs


>
P
aa
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Printing,Stationery&Advertising
500}

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TA
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OfficeExpenses
OH
OtherExpenses
feEat: aes A1000!
1900;
TotalOrdinaryGeneralExpenditure

33110
4a5:
Cina
ines

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Reference R and Administrative Information
Charity n Name: Ardrishaig A Parish Church
Charity 辛 Registration Number: $C010713 S
Congregational n Reference Number: 191228 い
Contact n Address:
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