BARNHILL ST MARGARET'S PARISH CHURCH OF SCOTLAND REPORT AND FINANCIAL STATEMENTS 31 DECEMBER 2022 Charity Number SC011017 Congregation Numbcr . 291710
BARNHILL ST MARGARET'S PARISH CHURCH OF SCOTLAND Reference and Administrative Information Registered eharity name Barnhill St Margaret's Parish Church of Scotland Charity Number 5C011017 Congregatian reference number 291710 Contact Address Principal Offi'ce Bearers Interim Minister Séssion Clerk Joint Session Clerks Church Treasurer Trustees Kirk Session
BARNHILLST MARGARET'S PARISH CHURCH OF SCOTLAND Reference and Administrative Information Independent Examiner Findlays Cliartered Accountants 11 Dudhope Terrace Dundee DD3 6TS Bankers Bank of Scotland 327 Brook Street Broughty Ferry Dundee DD5 2DS Royal Bank c>f Scotland 288 Brook Street Broughty Ferry Dundee DD5 2AP
BARNHILL ST MARGARET'S PARISH CHURCH OF SCOTLAND TRUSTEES. ANNUALREPORT YEAR ENDED 31 DECEMBER 2022 The trustees present their report and the unaudited flnancial statements Df the charity, for the year ended 31 Oecember 2022 STRUCTURE, GOVERNANCE AND MANAGEMENT Gtsvorning Docum@nt The church is administered in accordance with the terms of the Unitary Deed of Constituion and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland, Recruitment and Appointment of Trustees Member5 of the Kirk Session are the charity trustees. Thè Kirk Session member5 are the elders of the church and are chosen from those member5 of the church, who are considered to have the appropriate gifts and skills. The Interim Minister, who is a member of the Kirk Session, is elected by 121 George Street. Organisational structure Barnhill St Margaret's has a Unitary Constitution. To asgist with the day to day running of the church, thore are commitees set up under the heading5 of Fellowship, Nurture, Outreach & Mission, Finance and Property. A remit has been set for each committee by the Kirk Session. Each committec has a convener which, in the main is a member of the Kirk Session. The committee5 are made up of both Kirk Se55ion rnembers and members of the congregation. The conveners normally meet with their teams on a regular ba515 and not le55 than on a quarterly b3515_ MECting5 arE held eithcr in persDn or over Zoom. Convenors deliver reports 3t every Kirk Session meeting and seek appioval from the Kirk Session for any expenditure or planning of events. The Kirk Session meets monthly and focuses on the spiritual affairs within the church and approves the church accounts.
BARNHILL ST MARGARET'S PARISH CHURCH OF SCOTLAND TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 OBJECTIVES AND ACTIVITIES The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and work for the advancement of Christ's Kingdom throLJ.hout the world. As 3 national Church, it atknowledges 3 distinctive c311 and duty to bring the ordinances of religion to the people in every parish in Scotland through a territorial ministry. It co-operates with other Churches in v3riou5 ecumenical bodies in Scotland and beyond. In Barnhill St M2rgaret'5. Sunday worship is normally at 9.15am and 10.30am. Every two weeks a service 15 also streamed on Zoom. Throughout most of 2022, worship and other activities have been free from COVID-19 restrictions'.some re5triction5 were reintroduced in January 2022 as a result ol the Omicron surge. There were invitation CommLJnion Services and on Easter morning. Monthly services are held in a local sheltered housing complex. These are led by the minister/elder and members of the congreEation provide tea and home bakes to residents afterwards. There is a weekly prayer group which meets in person on Tuesday mornings. while the Bible Study group meets regularly on Tuesday afternoons. Chi Rho which is OLJr group for teenagers, continue to meet on alternative Sundav morning5 in church with Youth Club on alternative Sunday evening5. The Guild has met every second week lo hear a speaker or to be entertained, and have fellowship together. The Outreach committeo h2s organised a Frid3y warm space drop-in, with help from 3 donation from a member of the congregation. Other congregations in Broughtv Ferry have provided a warm sp2C@ drop-in on different days. The Outreach committee SLJPPOrt an active, but sm311 rnen'5 group that meet5 Monthly for coffee and lunch. The Outreach committee received a grant from the Alex3nder Moncur Trust to support families who are in need within the community. This 5UPPOrt is greatfully acknowledged and enabled us to purchase winier clothing and food vou¢hers. Some of the grant was also used to purchase Christmas present5 as part of our Giving Tree. M@mbers of our congregation also donated gifts and these were given to families in the local ared. This was in conjunctiori with Dundee City Council family and school development staff.
BARNHILL ST MARGARET'S PARISH CHURCH OF SCOTLAND TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 OBJECTIVES AND AF IVITES continued The Wednesday community cafe meets fortnightly with time for coffee and chat. followed by lunch. This is free to anyone who wishes to attend during December 2022 through to the end of March 2023. The provision of coffèe and cake h35 been made possible due to a grant from Dundee Partnership and this allows us to promote wellbeing and combat loneliness. Speakers are invited to talk about other activities that are also available. Free lunches are p055ible due to a grant from Dundee Volunteer and Voluntary 3ctic>n- rllent31 health and wellbeing fund. Most Friday afternoons the Craft group meet for fellgW5hip and crafts in the foyer of the church hall. Most recently they have been knitting prayer shawls which have been distributed to members of our congregation. through the pastoral care ream. The Church of ScDtland is facing unprecedented changed, due to a reduced membership, ageing congregations, 2 diminishing number of full-time clergy and too many Church buildings. Barnhill St Margaret's is part of the Broughty Ferry M ission Grouping. Di£Éussions 3re ongoing about the way forward, but the ultimate aim is the formation of a single parish served by a team ministry. Discussions about the implementation of thè Mission Plan continuÈ. Achievement5 and Performante The Tots and Toddlers groups meet on Tuesday and Thursday mornings and continLJè to have a waiting list. The parents and grandparents give positive feedback on the facilities that are prDvided and the excellent organisation thJt support the smooth functioning of the groups, In May, the congregation hosted a joint Churches toffee morning for Christian Aid and this w8% supported by neighbouring congregations in Broughty Ferry. In light of the Presbytery Mission Plan, the uniting congregation5 and Barnhill St Margaret's have been working together on m155ion initiatives. The monthly Messy Church, hosted in Barnhill St Margaret's church hall is a joint venture , a5 15 the summer holiday club which was held in St James Church. The Interim Minister and the Kirk Session have working through a 5erie5 of objectives as part of the Intprim Ministry proce55. These objective5 will be fufilled by the end of lune 2023.
BARNHILL 5T MARGARET'S PARISH CHURCH OF SCOTLAND TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 FINANCIAL REVIEW Unrestricted Income increased in comparison to 2021 by £15,168. This is ma inly due to being able to let out the hall and a return to being able to socialise after COVID 19 restrictions. Investment income slightly increased and restricted grants and donations were also received. Unrestritted expenditure increased by £51,733 compared to 2021. A large part of thls. £26,564 w35 due to increase in Mission and Ministry cost5. The basis for caluclation of this has been changed in 2023 3nd contributions are now under the Giving to Grow scheme. This figure will be £74,520 in 2023 50 will help with reduction of expenditure. Property expenditure was also incurred in 2022 with repairs to memorial window and session room windows being required to keep the buidling watertight. The cost of the windows alone were £16,832. It is not anticipated that this expense will re-occur in 2023. Overall, Barnhill remains in a comfortable position due to it's accumulated funds and the Finance Committee monitor the finances on a continual basis and report to the Kirk Se5510n Budgets are set and variances discussed at Kirk Session meetings. RESERVE5 POLICY It is the trustees, policy to hold an underlying Designated Fund plus General Fund (Unrestricted income) reserves of approximately nine months expenditure. At 31st December 2022, total expenditure of all of the unrestritted, designated funds plus the general fund was £179,369 and the balance of all of the unrestricted designated fund5 plus the general fund was £225,458 which equates to 15 month5 of expenditure which is in excess of our reserves policy. Looking at just the unrestricted general fund expenditure, this wa5 £174,873 and the balance at 31st December 2022 was £102,534. This gives us 7 months of general expenditure cover. This is 51iEhtly below our policy level, but we are in course of transferring money from the reserve fLJnd to cover cost of repair of the memorial window, which has been borne by the general fund. This would help rectify this position. We do not believe there is cause for concern at present, and we will continue to monitor the positron.
BARNHILL ST MARGARET'S PARISH CHURCH OF SCOTLANO TRUSTEES. ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 RESPONSIBILITIES OF THE TRUSTEES The Charity's trustees are responsible for preparing the Trustee's Annual Report and the fin3ncSal statements in accordance with applicable law and regulations. The charity's trustees are responsible for keeping proper accounting records, which on request, must reflect the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment1Scotlandl Act 2005 and the Charitie5 Accounts IScot13ndl Regulations 2006 las amended) 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustee5 and signed op their behalf. NAME Joint Session Cleik 11312Li
BARNHILL ST MARGAREf's PARISH CHURCH OF SCOTLAND INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF BARNHILL ST MARGARET'S PARISH CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2022 I repDrt on the a¢Eounts of the charityfor theyear ended 31 December 2022 which ar& Set out on page59to 16. RESPECTIVE RESPONS181LITrES OF TRVSTEES AND EXAMINER The charlty's trustees are responsible for the preparation of the account5 in accordCe wffh theterM5 of the Chaiitie5 allLI Trustee Inve5trnent15cotlandl Afft 20D5 Ithe 2005 Attl and the Charities Accounts lsrodandl ReBulaiion$ 2006 las amEndedl lthc 2006Accounts Re8u13tiDnsl. The charity'5 trustees tonsiderthatthe audit requirement5 of Regulation 10111 Idl of the 2006 Aciounis Regulatlonsdoes not apply. It 15 my re5pon5Ibilityto eKamlne the ac¢ouThts 35 required tsndersertion 44111 I cl of the Attand to state whether particular matter5 have come to my atteniion. BASIS OF INDEPENDENT EXAMINER'S STATEMENT My examinètlon is carried out insccDrclance with the Regulatlon IL of the Charitk5 Accounts Iscotlandl Regulatbns 2006. An exarninatign includes o review of the accountlnB record5 kept by the charity and a comparisDll of the iEEDunts presented with those records. It alsD include5 consideration of any unusual items Df di5closure% in ihe 3tt0tsnis, and 5eek5 explanation5frotn thetrustee5 concemlng èny5urh mattÈys. The procedures undertaken do nDt provlde all the evidence thatwould be rÈqulred In an dUdand consequently I do not express an audrt opinlon on the vlew8lven by the accounts. INDEPENOf NT EXAMINER'S STATEMENT In the course ol the examinauon, no matter ha5 come to my attention.. 111 which 8rves me reasonable causeto believe th31 in anv material respecrthe requirements.. to kÈep accounting record5 in accordance with settion44111 lal Df the 20a5 ALt and Regulation 4 of the 2006 Accounrs egulations lès amendedl, and to prepare accounts which acurd with the accountin& record5 and coThply with ReEularion 9 ofthe 2006 Accounts Regulations las amÈndedl have not been mel. or 121 towhich, in my Dpinlon. attentlDn should be drawn in orderto ertablÈ a proper understandin8 of the accounts tts bts rÈached. alleed Akncountant5 Independent Exèminer 11 Dudhope Terrace Dundee DD3 6TS
BARNHILL St MARGARET'S PARISH CHURCH OF SCOTLAND RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2022 Unrestricted Re5trirted Total Funds Funds Funds 2022 Total Fund: 2021 Note RECEIPTS Donations Activities for generating fund5 Investment Income Incoming resources from charitable activities Legacies Ftjrlough Grant Grants Receipts from General Trustees 133,648 5,000 138648 131,469 10,012 3,512 10012 3512 2,809 3,023 3,981 3981 1,468 3,579 624 3,920 3920 6,987 6987 TOTAL RECEIPT5 158140 8920 167060 142,972 PAYMENTS Costs of generating funds Charitable Activities Governance C05t5 11831 1178,8861 13001 11831 15,5801 1184,4661 13001 11401 1127.1531 13001 TOTAL PAYMENTS 1179,3691 IS,S801 1184,9491 1127,5931 Defecit Isurpluslof Receipts over Payments 121,2291 3.340 117,8891 15,379
BARNHILL St MARGARET'S PARISH CHURCH OF SCOTLAND STATEMENT OF BALANCES YEAR ENDED 31 DECEMBER 2022 Unrestricted Funds Restritted Funds Total Funds 2022 Total Fund: 2021 Cash at Bank and in Hand Bank and deposlt balances brought fonvard 246,687 246,687 231,308 Movement in year Payment over Receipt 121,2291 3,340 117,8891 15,379 Bank and deposit balances carried forward 225,458 3,340 228,798 246,687 Investments at Market Value 127,634 127,634 142,761 (Historic cost £42,781) These accounts were approved by the Kirk Session on 21st March 2023 For and on behalf of the Kirk Se55ion Session Clerk Treasurer The notes on pa e5 16 form part of these financial statements. io-
BARNHILLST MARGAREf's PARISH CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 I. FUNDS Funds are classified as either restritted or unrestricted funds. defined as follows., Restricted funds are fund5 Subject to specific requirements as to their use which may be declared by the donor or with the authority or created through legal processes, but still within the wider 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 3 Separate fund. This designation has an administrative purpose only and does not legally restrict the trustees discretion to apply the fund. Income and Expenditure Income 15 recognised on a cash basis when it is actually received. Expenditure is recognised on a cash basis when the expense is paid. 2. DONATIONS Unrestricted Fund5 Restricted Total Funds Funds 2022 Total Fund¢ 2021 Offerings Tax recovered on Gift Aid Donations 101.469 101,469 105.168 25,495 6,684 133,648 25,495 5,000 11,684 5,000 138,648 23,224 3,077 131,469 3. INCOMING RESOURCES FROM ACTIVITIES FOR GENERATING FUNDS Unrestrirted Funds Restrlcted Total Funds Fund5 2022 Total Fund 2021 Use of premises 10,012 10,012 2,809 -li-
BARNHILL ST MARGARET'S PARISH CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 4. INVESTMENT INCOME Unrestricted Funds Restricted Total Funds Funds 2022 Total Fund: 2021 Dividends received Interest recèivèd 2,600 912 3,512 2.600 912 3,512 2,836 187 3,023 5. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted Funds Restrirted Total Funds Funds 2022 Total Fund< 2021 Weddings 3nd Funer3ls Fundraising 1,165 2,816 3,981 1,165 2,S16 3,981 1,468 1,468 6. COST OF GENERATING FUNDS Unrestrirted Fund5 Restricted Total Funds Funds 2022 Total Fund., 2021 Offering Envelopes 183 183 140 7. COST OF CHARITABLE AcfiviTIES BY FUND TYPE Unrestricted Fund5 Restricted Total Funds Funds 2022 Total FLJnd¢ 2021 Charitable Activitie5 178,886 5,580 184,466 127,153 .12-
BARNHILL ST MARGARET'5 PARISH CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 7. COST OF CHARITABLE ACTIVITIES BY FUND TYPE by analysis Unrestricted Funds Restricted Total Funds Funds 2022 Total Fund.. 2021 inistry and Mission contribution Presbytery Dues M inister's Expenses Pulpit SLJppIv Other Salary Cost5 Organist Salaries Fabric repairs and maintenance Council tax Other building Costs Church Office expenses Designated Fund5 Other Grant monies expended 98,066 98,066 71,502 2,378 982 360 18,506 3,850 6,057 11,4491 11,230 8,684 2,846 2,207 2,923 Iso 18,425 3,695 20,130 2,923 180 18,425 3.695 22,130 2,000 21,487 6.287 4,496 3,197 2,ClOO 23,487 6,287 4,496 3,324 1,453 184,466 127 1,453 5580 178.886 127,153 8. GOVERNANCE COSTS Unrestricted Funds RestrictÈd Total Funds Fund5 2022 Total Fund: 2021 Independent Examiner's fee 300 300 300 9. MINISTERS, STIPEND All Church of Scotland congreg3tions contribute to rhe National Stipend Fund which bears the costs of all minister5, Stipends and employer'5 contributions for national insurance, pension and housing and103n fund. Minsiters, 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 wa5 £28,700 and the maximum stipend lin thè fifth and the subsequent year5 of service) was £35,269. .13-
BARNHILL ST MARGARET'S PARISH CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 10. TRUSTEE RENUMERATION AND RELATED PARTYTRANSACTIONS ho is a member of the Kirk Session, received f 5,666 gross in respect of herdiitl?£ LIE rJS-.oral As51St3nt. The Inteim Minister, of the Kirk Session, received reimbursement of expen5e5 including travel totalling £2.923. There were no related party transactions in the year. 11. MOVEMENT IN FUNDS Balance at 01-Jan-22 Incoming Outgoing Transfers Balance at Rèsources Resourtès 31-Dec-22 Fabric Fund Reserve Fund (Revenue) General Fund Care and Support Fund The Guild Messy Church Tots & Toddlers Youth Club Restricted Funds 25,550 90,212 124,879 1,041 3,773 577 io 141 498 150,228 -174,873 25,691 90,710 102,534 1.041 4,176 628 31 647 2,300 4,476 243 2,488 66 8.920 167060 -2,323 -192 -1,750 .1,917 -64 -5,580 -184949 -550 645 3.340 228.798 246,687 Purposes of Designated Funds: Fabric Fund For financing extrordinary Èxpenditur@ on property and grounds maintenancè For items of a revenue nature, includinE unforeseen items. Reserve Fund Irevenuel Care 2nd Support Fund For assistance to needy families and individuals in the parish 14.
BARNHILL ST MARGARET'S PARISH CHURCH OF SCOTLAND NOTES TOTHE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBEFI 2022 Purposes of Design3ted Funds Continued The Guild To develop fellowship, good works and recreation. Messy Church To deliver outreach and fellowship to children, in a fun and playful environment. Tots and Toddlers To provide a meeting place for parents, grandparents and carers of children under 5 years, whilst providing an opportunlty for the children to play and socialise together. Youth Club To provide facillties for young people to meet with their peer5. From Sl upwards. Restricted Funds Grant of £2000 received from Alexander Moncur Trust. To be use in outreach for families who are in need within the local area. There 15 no time restrsction on this. Grant of £1,440 received from Dundee Volunteer and Voluntary Artion communities mental health and well being f(Jnd To allow provisSon of free lunches between December 2022 and March 2023. To help in combating Social i501ation and lonelinosg, promot+ng wellbeirb6. Grant of £480 from Dundee Partnership to be used to provide free coffee and cake between December 2022 and March 2023 allowing us to promote wellbeing and prevent social isolation. Donation of £1,000. to be used for warm-spaces initiative which l5 running to end of March 2023. If any fund5 are left at the end of March, they are to be utilised toward5 the utility bills. Donation of £2,000 towards the cost of the mernorial window repairs. This donation ha5 been fully uti155ed in 2022. Donation of £2,000 to be used against utility bills only. Thi5 donation ha5 been fully utilised in 2022. -15-
BARNHILL ST MARGARET'S PARISH CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 12 THIRD PARTY COLLECTIONS 2022 2021 Poppy Scotland 185 151 DEC Ukraine Appeal 2939 DEC Pakistan Flood Appeal 443 Christian Aid 461 Eagles Wing Trust 547 16-
BARNHILL ST MARGARET'S PARISH CHURCH OF SCOTLAND APPENDIX TO THE ACCOUNTS FOR YEAR TO 31 DECEMBER 2022 APPENDIX Funds held on behalf of the congregation by the Church of Scotland General Trustees 2022 2021 Consolidated Fabric Fund Balance as at 310ecember 2022 9.808 2,497 -17-