2022-12-31-accounts - Dalmeny Parish Church of Scotland

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Scottish Charity No. SC010971 Church of Scotland Congregation reference No. 010004

Dalmeny Parish Church of Scotland

(known as Dalmeny Kirk)

Trustees Report and Financial Statements Year ended 31 December 2022

Dalmeny Kirk

Contents of the Financial Statements for the year ended 31 December 2022

	Page
Report of the Trustees	1 - 5
Report of the Independent Examiner	6
Receipts and Payments Account	7
Statement of Balances	8
Notes to the Financial Statements	9 - 11

Dalmeny Kirk

Report of the Trustees for the year ended 31 December 2022

The Trustees present the annual report and accounts for Dalmeny Parish Church of Scotland, known as Dalmeny Kirk, for the year ended 31 December 2022.

Reference and Administrative Information

Charity Name: Dalmeny Parish Church of Scotland (known as Dalmeny Kirk) Charity Registration Number : SC010971 Congregation Reference number: 10004 Church Address: Main Street Dalmeny EH30 9TU Contact Address: 26 Ashburnham Loan South Queensferry EH30 9LE

Trustees

Kirk Session

Principal Office-bearers

Minister: Session Clerk: Church Treasurer:

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Independent Examiner

Cornerstone Accounting Ltd 11 Erngath Road Bo'ness EH51 9DP

Bankers

Virgin Money, 83 George Street, Edinburgh, EH2 3ES

Page 1

Dalmeny Kirk

Report of the Trustees for the year ended 31 December 2022

Governance, Organisation, Objectives and Aims

Governing Document

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.

The Church of Scotland is administered in accordance with the terms of the Quoad Omnia Constitution of the Church of Scotland. 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.

Principal Activities

Dalmeny Kirk is linked with Queensferry Parish Church, and the two congregations share a Parish Minister, an Associate Minister (locally funded), and a Children & Family Worker (until June 2022) as well as the Manse at 1 Station Road, South Queensferry.

The Kirk Session continues to maintain regular worship within this historic Kirk (where possible), and to providing pastoral and other support to the people of the parish. The Kirk Session encourages extensive use of the Church Halls by congregational and community organisations. In this and other ways the Kirk Session seeks to contribute to the life and character of Dalmeny village.

Dalmeny Kirk has the reputation of being one of Scotland’s most beautiful and spiritual places. The Kirk Session welcomes visitors to the church from around the world. In addition the Kirk Session is encouraging other congregations and Christian groups to use Dalmeny Kirk and its adjacent Church Centre as a place for spiritual retreat and community engagement.

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Dalmeny Kirk

Report of the Trustees for the year ended 31 December 2022

Achievements and Performance

Again we started 2022 with restrictions in place due to COVID 19, however we were able to continue with Church Services and our Hall could open for activities although with restricted numbers. Gradually activities returned and the majority of pre- pandemic activities had returned by the late spring. In terms of worship our congregation, physically attending services on a Sunday, the numbers have returned to 25-35, close to our pre-pandemic numbers. Through Grant funding, we were able to install livestreaming equipment late in 2021 and this has been used not only for worship services but also for weddings, funerals and concerts therefore our reach is far wider than the congregation in church on a Sunday . We know many folk whether through illness, distance or frailty watch our services and get a lot from them on-line. We were also able to enhance the livestreaming equipment by adding a large screen and projector to the sanctuary in the summer of 2022. These are less obtrusive when not in use and make the view of the sanctuary improved for the congregation on Sundays.

Sanctuary which operates on Sunday afternoons from Dalmeny Church Centre is a fresh expression of Church aimed at younger family groups. They returned to physically meet on Sunday afternoons and although their numbers are not at pre-pandemic levels they continue to grow and develop.

We have participated in healthy eating and supplying meals to deserving families and older people in the community. Initially in the spring this was through the Edinburgh Community Café network who provided the food to us and also the recipes for a 12 week period. We supported over 50 people through this project and we gained new volunteers who were content to cook or to deliver the meals.

In the summer of 2022 through a two year grant we were able to appoint a Café manager. This role was to grow our Café, expand into more days per week and to continue to support people in the community through the provision of food and to develop our ‘food related events’. Café now operates three days a week. We have been able to reinstate our food initiative and also now provide a pantry within the Church Centre where folk can take or donate.

We have worked in partnership with our linked Church – Queensferry, to assist them in establishing Connections Corner, a coffee and chat opportunity. We have also worked with other organisations in our local community, through the leadership of the Community Council to develop a winter warmth project. Such that there is a premise available 7 days a week where folk can go to keep warm, thus reduce their heating costs and in some places obtain refreshments or a meal.

Our faith enables us to pursue these projects as a way of demonstrating God's love for all his people.

We continue to seek ways of fostering a strong partnership with our linked charge in Queensferry. Over this last year we have continued to see significant engagement and mutual benefit across different areas of our work covering Worship, Children’s and Youth work, Pastoral Care. We have also worked collaboratively on input to the Edinburgh and West Lothian Presbytery plan and support the view that we should move to a Union with Queensferry rather than a linkage. We have also worked in partnership with Kirkliston Church who will be in our mission district in the new Presbytery plan. We have provided an Alpha course, based in our premises and they have joined us in our bereavement support course.

The Kirk Session has continued to maintain the properties at a satisfactory standard and has taken care that the congregation has adequate insurance and meets the appropriate standard for food handling. On the property front our work over the year falls into three main areas: 1. Routine maintenance of alarms, organ, heating system and roof etc. 2. Unplanned repairs, as and when the need arises and 3. The development of Special projects such as developing our capacity to provide live-streaming for services.

Following the completion of the necessary works done in the Church Centre to comply with the Building Warrant, attempts were made to recover monies from one of the parties with potential liability – namely the builder Paul Brown (trading as Paub Construction.) After failure to receive any offer in settlement from the builder an action was raised against him. Defences were lodged and, after legal advice and careful consideration by the Trustees, it was determined that the risk of incurring substantial expenses with no guarantee of success was too high. Accordingly the action was abandoned on the basis of no expenses due to or by either party. No expenses were incurred by Dalmeny Kirk in raising the action.

Still worthy of note throughout this year is the way in which so many people, involved in running events and opening our buildings, rose to the challenges of ensuring that the premises and processes followed the appropriate guidance set out by both Civil and Church authorities.

Page 3

Dalmeny Kirk

Report of the Trustees for the year ended 31 December 2022

Plans for the Future

We will continue to work towards a Union with our linked charge of Queensferry as soon as the overall Presbytery Plan allows . We believe a union will better support Dalmeny Kirk and enable current joint working to further develop.

We undertook two pieces of planning activity in 2022 namely: development of a 5 year plan as to how we can develop our activities within our buildings AND a review of our historic church building in respect of how we can best preserve its historic features whilst developing its inner space to make it a more welcoming flexible place. These studies will provide a focus for how we can develop our church in the forthcoming year.

Whist we have delayed the start of our Sunday Teas and Tots, firstly due to Covid 19 restrictions but then due to lack of Children and family worker in post , we now have firm plans to commence this early in 2023.

Our Café and the outreach it can provide to the local community will be further developed in 2023 and our partnership with other local charities and organisations will also be further developed in 2023.

The current minister will retire on 31st January 2023. We will then be looking to call a new minister of word and sacrament to our church and this person will undoubtably put their own mark on our activities.

Financial Review

The congregation’s principal source of income is from weekly offerings, through the freewill offering envelopes scheme and Banker’s Standing Order, the open plate and the tax recovered from Gift Aided donations. Fourteen members made their offerings and regular donations under the Free Will Offering Scheme, an increase of one on 2021. The number of members making their contributions by Banker’s Standing Order has decreased to twenty-four, a decrease of one.

The Congregational contribution to the Ministries and Mission Fund met our allocation of £22,784 for 2022 in full. Endowment Income of £10,467 and Presbytery Allowance of £2,337 reduced the amount to be paid from local funds to £9,980.

Unrestricted income exceeded expenditure by £19,660

Fund raising from a range of activities during the year generated £16,862 for the general running costs of the church.

Tax refunds on Gift Aided donations realised £5,017 for the General Fund .

Exterior work on the church and hall to replace the pointing has been estimated at £60,000 (including VAT). This covers renewal of the chimney on the hall, repointing of the hall exterior and also repointing certain areas of the church. The expectation is to complete the work over a period of 5 years which will allow managing of the finance required.

Reserves Policy

It is the Trustees’ policy to hold unrestricted reserves for 6 months 'normal' running costs and also for the future needs of the congregation. The Trustees are mindful that they are the custodians of an “A” listed building where maintenance costs can be high and financial reserves desirable.

The year end balances for our locally held unrestricted funds totalled £66,449 and meet this target.

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Dalmeny Kirk

Report of the Trustees for the year ended 31 December 2022

Statement of Trustees Responsibilities in relation to the financial statements

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 the keeping of 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) Reguations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. 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 on 19th February 2023 and signed on their behalf,

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Date: 19th February 2023

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Dalmeny Kirk

Report of the Independent Examiner to the Trustees for the year ended 31 December 2022

I report on the accounts of the charity for the year ended 31 December 2022 which are set out on pages 7 to 11.

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 Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations2006 (as amended).

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 view given by the accounts.

Independent examiners’ statement In the course of my examination, no matter has come to my attention

1 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 Regulation 4 of the 2006 Accounts Regulations (as amended), and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended), have not been met, or
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Director

Cornerstone Accounting Ltd 11 Erngath Road Chartered Accountants Bo'ness EH51 9DP

Date: 20th February 2023

Page 6

Dalmeny Kirk

Receipts and Payments Account for the year ended 31 December 2022

Unrestricted Funds 2022 £ 28,749 - 16,862 123 15,450 90 5,790 275 - 86	Restricted Funds 2022 £ 227 25,250 - 3 - - - - - -	Total 2022 £ 28,976 25,250 16,862 126 15,450 90 5,790 275 - 86	Total 2021 £ 28,994 46,873 9,546 15 10,046 - 4,217 79 20,000 3,238
67,425	25,480	92,904	123,008
3,964 43,585 - 216 - - -	- 14,032 3,739 - 285 715 -	3,964 57,617 3,739 216 285 715 -	1,588 54,918 37,614 216 - - 27,000
47,765	18,771	66,536	121,335
19,660 -	6,709 -	26,369 -	1,673 -
19,660	6,709	26,369	1,673

Page 7

Dalmeny Kirk

Statement of Balances for the year ended 31 December 2022

Unrestricted Restricted Funds Funds Note £ £ Bank & Deposit Balances Bank and deposit balances brought forward 46,789 18,880 Movement in year: Surplus of Receipts over Payments for the year 19,660 6,709 Bank and deposit balances carried forward 66,449 25,589 Assets Gift Aid Receivable Community Fridge Grant Liabilities Linkage costs Queensferry Parish Church Cost of Hall Remedial Work Independent Examiner's Fee	Total 2022 £ 65,669 26,369	Total 2021 £ 63,997 1,672
66,449 25,589	92,038	65,669
	4,000 3,000	3,589 -
	7,000	3,589
	4,000 - 500	2,789 3,410 500
	4,500	6,699

Accounts were approved by the Kirk Session on 19th February 2023.

For and on behalf of the Kirk Session

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Session Clerk
Treasurer
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Page 8

Dalmeny Kirk

Notes to the Financial Statements for the year ended 31 December 2022

1 Accounting Policies

(a) The accounts are prepared on a cash basis.

(b) Heritable properties, consisting of the Church and Halls are owned by the General Trustees of The Church of Scotland.

2 Donations

Unrestricted Funds 2022 £ 15,203 325 972 - 5,017 2,022 361 - - - - 4,849	Restricted Funds 2022 £ - - - - - - - - - 227 - -	Total 2022 £ 15,203 325 972 - 5,017 2,022 361 - - 227 - 4,849	Total 2021 £ 15,040 270 - 2,030 5,567 1,963 120 40 170 599 1,124 2,071
28,749	227	28,976	28,994
Unrestricted Funds 2022 £ - - - - - - -	Restricted Funds 2022 £ - 23,000 2,250 - - - -	Total 2022 £ - 23,000 2,250 - - - -	Total 2021 £ 500 - - 4,000 2,000 27,520 12,853
-	25,250	25,250	46,873

3 Grants

4 Fundraising activities

After Church Tea Group Café Teas & Tots Rag Bag Crafters Fayre Teas Concert in the Kirk Summer Market Pilates Class Wreath Making Toy Fair Afternoon Tea Online Auction Christmas Fair	Unrestricted Restricted Funds Funds Total 2022 2022 2022 £ £ £ 778 - 778 5,985 - 5,985 797 - 797 378 - 378 404 - 404 954 - 954 995 - 995 3,586 - 3,586 327 - 327 307 - 307 750 - 750 - - - 1,601 - 1,601	Total 2021 £ 315 2,242 100 102 - 420 2,465 1,677 - - - 545 1,680
	16,862 - 16,862	9,546

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Dalmeny Kirk

Notes to the Financial Statements for the year ended 31 December 2022

5 Analysis of Payments

Costs of generating funds Offering envelopes and Stewardship Crafters Fayre Cafe Expenses Pilates Expenses Charitable activities Ministries & Mission allocation Presbytery dues Travelling Allowance & Expenses Pulpit supply Local staffing costs Hall/Church Cleaner - Contractor Property Costs Manse Council Tax Heat and Light Administration Expenses Organ & Music Printing, stationery and postage Communications Tele & Broadband Compassion UK - Dorcas Cleaning Sundries & Hygiene Independent Examiner's Fees Scotland's Churches Trust Equipment Other expenses Insurance	Unrestricted Restricted Funds Funds Total Total 2022 2022 2022 2021 £ £ £ £ 126 - 126 104 190 - 190 - 1,668 - 1,668 584 1,980 - 1,980 900
	3,964 - 3,964 1,588
	9,980 - 9,980 13,928 701 - 701 485 340 - 340 155 - - - 30 7,038 - 7,038 3,314 5,584 - 5,584 3,515 4,402 - 4,402 19,671 1,234 - 1,234 348 4,189 - 4,189 3,986 4,448 - 4,448 4,153 20 - 20 10 230 - 230 228 575 - 575 122 659 - 659 112 680 - 680 475 - 336 336 336 2,405 - 2,405 1,088 500 - 500 500 50 - 50 50 23 13,696 13,719 1,922 527 - 527 490
	43,585 14,032 57,617 54,918

6 Movement in Funds

Movement in Funds
Unrestricted Funds General Fund Designated Fabric Fund COSIT - General funds Restricted Funds Dorcas Fund Hall Remedial Work Fund Grant - TOR Grant - Adapt & Thrive Grant - Winter Warmth Grant - HUBBUB Fridge/Freezer COSIT - Fabric funds Total Funds	At 1 January At 31 Dec 2022 Receipts Payments Transfers 2022 £ £ £ £ £ 43,684 62,933 22,922 (25,392) 58,303 - 4,451 24,843 20,392 - 3,105 41 - 5,000 8,146
	46,789 67,425 47,765 - 66,449 333 227 336 - 224 3,739 - 3,739 - - - 23,000 - - 23,000 14,275 - 13,696 - 579 - 2,250 285 - 1,965 - - 715 - (715) 533 3 - - 536
	18,880 25,480 18,771 - 25,589
	65,669 92,905 66,536 - 92,038

Purposes of Unrestricted Funds

General Fund: Fabric Fund: COSIT general funds

Purposes of Restricted Funds Dorcas Fund:

Hall Remedial Work: TOR Grant Adapt & Thrive Grant

Winter Warmth Grant HUBBUB Fridge/Freezer Grant

COSIT - Fabric funds

Represents the general giving and expenditure of the church. The Trustees have designated funds for the maintenance of the Church property. General funds held on deposit with the Church of Scotland.

Represents funds raised for monthly payments to Compassion UK for the sponsorship of a little girl called Dorcas.

Represents Loans and monies set aside for the Hall Remedial Work. Grant given for development of Café and community hub. Represents a one off grant that was set up by the Scottish Government to assist small charities to recover and prosper after the impact of Covid-19. Grant given to provide a warm space and/or food for the community. Grant given to provide extra Fridge/freezer facilities for distributing foodstuffs. The grant for this expenditure was agreed before year-end but received after year-end. Fabric funds held on deposit with the Church of Scotland.

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Dalmeny Kirk

Notes to the Financial Statements for the year ended 31 December 2022

7 Trustee Remuneration and Related Party Transactions

During the year Dalmeny Kirk contributed a total of £341 towards the travelling costs of the Minister and Associate Minister. A further £1,234 was contributed towards the Council Tax paid in respect of the manse.

Elders of the church receive £25 for attending weddings and funerals in the church. During the year, received £200, received £175, received £100 and received £25.

8 Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £28,700 and the maximum stipend (in the 5th and subsequent years of service) £35,269.

9 Collections for Third Parties EDC Ukrainian Appeal St Vincent de Paul Macmillan Cancer Support Bethany Christian Trust Poppy Fund	2022 £ 70 200 50 200 -	2021 £ - - - - 94
	520	94

10 Endowment income

Dividend Income of £10,463 was generated by shares held in the Consolidated Stipend Fund. This has been set against the 2023 Giving to Grow Allocation for Dalmeny, plus Transition Funding of £3,163 reducing the amount of allocation payable locally by the congregation from £25,947 to £12,321.

This figure will change during 2023 as we move into a vacancy position from 1st February 2023.

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