Glamls, Inverarity & Kinnettles Parish Church of Scodand CHURCH ofSCOTLAIYD RECEIVTS AND PAYMKNV3 ACCOUNTS YEAR TO 31ST DECEMBER 2022 CONGREGATION No. 301802 CHARrrY Iyo. SC011205 PRESBYfERY OF PERTh
Glamis. Inverarity & Kinnettles Parish Church of Scotland Reference qnd Adminlstrntion Inforniation Charity Name: Glami4 Inveratity & KInDe8 Parish Church of stIal SC011205 Charity Registration Number. Congregation Referenc% No: 301802 Contact Addre&8: Glami4 Inverarity & Kinnetdes Parish Church of Scotland Killcreich DD8 IXN Trllees (Elders on Kirk Session) Princi Offi¢e-bearen Minister: Session Cl¢rk: Tre&surer: IDdep¢Ddent Examln¢r Bankers The Royal Bank of S¢otland 65 East High Street Forfar DD8 2EP
Glamis. Inverarity & Klnnettles Parlsh Church of Scotland Trustees. AnDu•I Report Year ended 31st December 2022 Strueturfy GOVernee and Manwment Governing Document of March 2(K)8. the Unitary Constitution was adopted as from I. A]1 21x18. At tIt wint the memkrship of th¢ Kirk Session (i.e. the Tntstees of the ngregatIOn) r¢maIn unchange(i Recrultment Appolnlment of Tnte¢S Members of the Kirk Session ar¢ the cRlty 1DJStees. The Ki sl0n m¢mbers are the elders of the chllh and are chosen from those members of the church who are cnnsidered to have the appropriate gifts and skills. Th¢ minister, who is a member of the KI Sessioo is ¢l¢cted by the conggation and inducted by Presbytery. Organisational Strut¢u The Church is in a peri(xl of Guardianship. Dixus8ions are IIng hejd with Angus Presbfft. West Angus Aa Ministry and Newtyle Church towar(L8 the ongoing Quardithp. The Kirk Session is cbaired by the moderating minister and meets at le&st five linies in a year. The session clerk or depute cl&k minutes the meetings. The Kirk Session is resp)nSIle for spiritswl affairs within the church 8nd is also responsible for its financial and property affairs. ObjeetiveJ and Aetivit The Church of Scotland is Trinitsrian in doc1r1. Refmed in tiadition and Presbyt¢rian in lity. It exists to glorify God to for th¢ thancement of Christ's Kingdom througbout the world. As a national Churth it acknowledges a distinctive call arxl duty to bring the Ordina of religion to the p]e in every parish of Scotland througb a territorial ministy. It Covowates with oth¢r Church&8 in vario ecumenical bodi¢s in Scotland and Iwon It provides weekly services of worship at Glamis and tnverarity and at other times as deemed necessary. It provides a Sunday SchooL for childr•L It provides the oprtUnIty to participate in social and community events. It provides other a¢tiviti¢s &$ Televant to the CODgregation's requirement& Achievements and Perforniance The congregation participates in the West Angus Area MiDistry and Allg PSbYtery. An elder represents the congregation on Presbytery. Two weekly services are held with families IKing encouraged at service& The congregation partakes in Holy Communion in at least two services in each church as well holding events of spiritual significance such as an Easter Breakfast kn N>wThle. At Christmas there aTr ChrI1ngle and Watchnight services and a special family service at Faster. These 8re the norn1 seThices. The session clerk sent out regular ernail news letters during the year.
Glamis. Inverarity & rtnettles Parth Church of Scotland Trustees, Annual Report (conL) Yur ended 3111 December 2022 The princi1 source of incom¢ is fiDm memtrs of th¢ congregation by WklY and other off¢rings. Members are encourdged to be Gift Aid donors. A tsx rebate been rcceived from Revenue & Customs. Offerings a either weekly or to suit nKmbers Cir¢un by monthly or 8nnual donations. The gift aid c&th scheme vffis implemented inApril'l3. COVID19 still has an effect on the church with me membets wiwilling or unabl¢ to artend worship. Limited fund raisitig &tivities bave p)ssible in 2U22 with onty a Dwk Race and Plant Sale tsking place. During the year both chwches at diffarnt limes re-intro the after service refreshm¢nts. There has been a skgnificant ire&S¢ in effort to supwrt charities. The Church of Scotland Ukraine app¢ai rdised £1115. The cost of living crisis slimulated donations to the Angus Foodbank of £881.89 and Eagles wll$ of £255. Inverarity h0o1 P$ regularly used Inverarity Church and therc is a sum of £324.70 sitiing having been allocated to use to assist extra school ac1ivitie& In ditiOn various clothffj toys and stamp apal5 have taken place. House rentsl income for Melvaig is sent direct to the General Trustees to be held on our behalf. Ho¢ r¢ntal income for the Manse is sent to the General Tn]stees less the exp¢ of our agent Wardhaughs. Repair and maintenance wots were rqillred to complete the Glamis Church steeple work. Melvaig requirnl work for bo fencing and garage repairs. Inverarity Hall was reclad with modern materials 8nd a grant of £IO,(X)O from Angw Council was receiv&1 towanb the eA)sL Reserves Polity It is the Trustees PK)licy ts hold reserves eqll to approxin]ately six DnthS expenditure though Presbyt¢ry instnthon can make this difficult to apply. Funds are held by the Church of Scotland General TnLstres in addition to local reserves. The Tntstees use thes¢ funds for Sla1 PTopety projects. The upgrading and recladding of Inverarity Church Hall in 2022 was financed from these fidS as well grant money from Angus Council. The TTh operate a s¢paTat¢ Fabric fund designated to meet prop¢ty maintenance. Followtng the difficult time over the Covid pandemic off¢rings and donations have increasa in 2022. At the end of the year the church held UDttStrict¢d c&sh funds of £35522 of vknich the TnLSt¢¢s designated £3214 &8 a fthic fund. In adition the desig[ted church orgaDisatiODS held restrICted funds of £4474 at that lime.
Glamis. Inverarity & Kinnetties Parfsh Church of Scotland Truste¢4' Annual Report {eonL) Year ended 311¢ Deeember 2022 Statement of Truslees, Responsib111¢1 The memlm of the Ktrk Session must prepare financial ststements thich give sufficient detail to enable an appreciation of the Iransactions of the chUb during the financial year. The members of the Kirk Session are responsible for keeping proper accountAng records wbith on requesL mwst reflect the finla1 p)sition of the Church at that time. This rn$t be done to ensure that the financial statements comply with the Charities and TTUStee Investment (Scotland) Act 2(Ki5, the Chatities Accounts (Scotland) Regulations 2006 and the Regulations Anent CoDgTegatioDal Finance approv by the General knembly of the Church of Scotland in 2007. They ate also resFK)Dsible for Safeguardi the assets of the Church and must tske reasonable steps for the prevenlion and or deteclion of fra1 and other iTRguknties. Approved by the TnL%tees and signed on their IKha]f Session Clerk Dat¢d 15th F¢bruary 2023
Glarnis. Inverarity & nThettle$ Parlsh Church of Scotland Glamis, Inverarity & KiDnetlk8 Parish Church SC011205 Independent Examiner'J Report to the Trustees of Gl#mis Invernity & KinnettleB Church I report on the accounts of the C]ty for the y¢ar ¢nded 31° December 2022 Nrf)ich are set out on pages 7 to 12. The Charity's trustees are resw)nsli )1¢ for the weparntion of the accounts in aL%ord8nce with the t¢rnis ofth¢ ChaTiti¢s and Trustee Investment (Scotland) Act 2(M)5 and th¢ CharitiesAcc4)unts (Scotland) Regulations 2006. The charity trnstees consider that the audit requirement of Regulation ILKI) (d) of the Accounts Regulations does tk apply. It is my res)sIbIlIty to <Aamine the a)Ullts as r4uired under secti(ffl 44(iXc) of th¢ Act and to stats whether particular matters have ¢om¢ to my att¢ttlion. Bajis of independent euminer slatement My examination is carri¢d out io a¢0)rd with Regulation I l of the Clwities Accounts (Scotland) Regulations 2006. An ¢xamination includes a review of the accountin8 ¢1)rdS kwt by th¢ ¢lwity and a comparig)n of the a¢counts prtsentsl with those rwds. It algo IludeS rA)nsideratMm of any wiusua] items or disclosures in the account4 and Seeking explanatiODS from the trustees con¢¢rg any such matters. The pr(ttdures Undertak do not provide all th¢ evidence that would b¢ wuir&l ia an audiL and consequentty l th not express an audit opinion on the view given by the accounts. Independmt examlxtrts stt¢mept In the course of my examinatio no matter h&8 o)me to my attet)tion which gives me reag)nabk cause to ilieve that in any material the Tequiruncnts: . to kw Unti records in xcordatte with Section 44(1) (a) of the 21XIS Act and R¢8uiation 4 of th¢ . to prepare accou which reix)rd with th¢ armting reL4)rds and C4Mnply with Regulgtion 9 of the 2006 Accounts Regulations have not been m¢L or 2 to whic14 in my opinioo attelltion should drnwn in ler to enable a proper understanthg of th¢ awounts to be reacbe4L
Glamls, Inver417ty & n{tIeS Parish Churth of Scotland Glamk% hverarlty & Klntyetts P*TiJh Ca•reh Receipts and Payments A¢llt Yr ended 31rt Detember 2022 2022 2021 Ikntions 3625320 32757.55 GiftAid tsx refimd 7689.03 7652.99 Lewies Activities for Generatmg Funds 3022.17 75J5 3.56 Investment ITOMe R¢ntsl of premi 300.(K> I(XKXI.(M) 11566.80 14265.12 Oth¢r rK¢ipts Organisations reIpts 3595.09 369.78 1382.67 972.42 7177&14 Cost of genernting funds 1,4,5 Charitabl¢ activities- church Charitable activities- organisations 19520 187.15 70333.03 5383826 1450.18 1615.03 2285.39 369.78 Govemance costs 50. Eiees8 of Rettlpts over PAymemts for ihe year 3283J7 Church OrgaDisatiO]L%: Sunday Sehool Glamis Guild Inverarity & KiDndlks Guild
Glamis, Inverarity & Kinnettles Parlsh Churth of Scotland Glamls, Inverarity & KinDettks P*riJh Chureh Statement of Balanees at 3111 DewDber 2022 Not¢ 2 Ch•r Fundj 2022 3799&74 425Xii Brought forward Movement ID year EX&$ of receiorts ovw payments -2471.15 7.51 -253&66 3925.98 A2.61 3283.37 2(i21) 35522J9 447U6 39W7AS Investments at mArk¢t val The aeeouttts Ivere approved by the Kirk S]00 on 151b February 2023 For and on behalf of the Kirk Session
Glamts, Inverarity & Kinnettles Parish Churth of Scotland Glamisg Inverarity & Kinnettles PaTigh Church Notes to the aceounts Trustec Remuneration and ReIated Party Trans*etions members of the KI Session and receiv £864 & £777.60 for organist services. During the year one trustee receiv&1 reimbUrCnt of expenses totslling £50.24. enteral into by the charity during the year. Movement iti Fllnds At At i¥t 2022 Reeeipts Pwients 3111 2022 UDre8trleted thDds Gcnerdl Fund 28135.77 47636.14 43464.03 32307.88 Designated Fabric Fund 9857.97 22756.33 29399.59 3214.71 Designated Sunday School Fund 1272.65 535.83 108126 Desi Glamis Guild Fund 665.86 536.73 372.35 830.24 Desi Inv + Kin Guild Fund 213.86 501.50 542.(K) 2563.36 TO Funds 4253&ll 7177&14 74313.80 39997.45 Purpo8e8 of D¢8ignat¢d Fvnd8 FabrAC Fund: Sunday SclKK)l Fund: The TTh have set aside fimds for the use by the Sunday School. Glamis Guild Fund: The TnLStees have set aside fillMLs for the use of Glamis Guild Inverarity & KInllees Ouild Fund: The Tn bave set aside funds for the use of Inverarity and Kinnettles Guil
Glamis. Inverarfty & Kinnettles Parish Church of Scotland 2022 2021 3 Anatysi4 of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax recovered on Gift Aid Ordinary Offerings (open plate) Other offerings & donations 1116.(K) 21867.50 7689.03 6948.96 6320.74 43942a3 615.(K) 22250.35 7652.99 5576.20 4316.00 40410.54 AntyJb of aethitie8 for generating fun Other charity eollectio Angus Council hall grant Plant Sale Dk Re Other events 2285.39 10(KM).Th) 223.00 369.78 324.70 369. 4 Analysis of Payments Cojts of generating fund8 Offering envelopes LAfe & work 195.20 187.15 19520 187.15 Chydritsble aetivities Ministries & Mission allocation Presbytery & Group dues Minister's ¢xp¢ns¢s Pulpit supply & l( Other staffing costs 23835.(M 8(X).(x) 110.25 517.80 4013.(M) 26739.30 3229.91 2769.59 3974.60 2901.79 119.00 21233.(K) 715.(K) 142.50 3428.60 12055.02 3128.11 3088.50 3716.82 5940.12 163.00 Council tax Heat & light Other buiE(bng costs Church office costs Music + oall Printin& postage & stationery 79.19 1243.60 227.59 Other charity wments 2285.39 n61&42 369.78 5420&04 • Net figutt: see apdiX 2 for gniss figure and deductiOL8. io
Glamls, Inverarity & Kinnettles Parish Church of Scotland All Church of Scotland congregatÈons contiibute to the National Stipend Fund wbich bears the Lx)sts of all minister's stip¢nds and employ¢rs contributions for nalional insur, Fension and housing and loan fund. Minist¢r's stip¢nds Ewid in aCwrda¢ with th¢ national stiFknd scale. which is related to years of For the year under review the minimum sti1x1 was £28,7(M) the m]muM stipend (in the fifth and subsequent years) w&8 £35269. 5 ColleetiOn8 for Third Parti 2022 2021 Lady Haig Eagles Wings 33.50 255.IX) 881.89 1115.(M) 2285J9 190.50 22.14 157.14 Totsl 369.78 6 Legacies li
Glamis, Inverarity & Klnnettles Parish Church of Scotland APPENDIX I FUNDS HELD ON BEHAIFOFTHE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES At 315t Def 2022 CONSOLIDATED FABRIC FUND 2022 2021 Capital Aecount (55) Value at cost Market value at 31" December I3 30513 19903 32891 Revenue AttouDt (50) cdit balance at 31" De¢¢n 62041 54573 Capital AceouDt (56) Cre4lit balance at 31" DemIr 65144 65144 Growth Fund value at rost market value at 31* December In¢ome Fund value at cost nwket value at 31. DeceM1r 121XX)4 117752 75019 62979 12( 131708 75019 74430 PENDIX 2 Ministries and MissioD Allocation (2021 and 2022) Gfvfing to Grow Contribution (2023) 2022 2021 Ministries and Mission contiibution (gro&8) 42706 38130 Less Endowment incon Glebe rent 2709 2992 2992 Net Requirements 35031 32429 Less Vacancy Allowan 11196 1233 (For 2023 15797)