The Church of Scotland Lorne & Lowland Church Receipts and Payments Accounts Year ended 31 December 2021 Congregation No: 191235 Charity No: SC011686
Lorne & Lowland Church Rotorencè and Admlni3tratlon Informatlo Charity Name.. Lorne and Lowland Church Chartly Registration Number SCQ11686 Congregation Referen No 19135 Contact Address.. Avemish, Ardnacraig Avenue, Campbeltown PA28 6JP Trustees Kirk Session Congregational Board Principal Office.bearers Inteiim Moderator Interim ModeFator Minister.. Session Clerk.. Clerk lo the Board-. Church Treasurer. Resigned 31.01.2022 Appointed 01.03.2022 Independent Examiner Bankers Clydesdale Bank plc Royal 8ank of Scotland Longrow, Campbeltown, PA28 8ES 26 Georg$ Sl¥eeL Oban, PA34 5SB
Loir & Lowland Church TTUStees' Annual Report Year Ended 31st Deeember 2021 Structurè. Governance and Managemont Gov?rnlng Do¢ument The Church is administered in a¢ctstdance with the terms of the Model Deed of Constitution. Re¢rLtilment and Appointment of Trustees 4eFnbers of the Kirk Session and Ihe Congregational Boaf¢J are thè ¢harfly Iruslees. The Kirk se$sn tnernbars are the elders of the chureh 8nd are chosen frotn those memb81$ ts1 appropriate gifts and skills. At the moment Ihe parish is v8canl an are ¢onsidered to have the Moilerattsr as of March 2022. The Congregational Board is appointe as been 8ppointed Int81im rom wil In the congregation and members of the congregation are invited lo n¢)minalo individuals who are believed lo liave the skills snd ¢omtnilmenl lo ntHbute to the management aff&ir$ of the Church, lo bacome members ol the Board. Members are then appointed at the Stalfjd knnual Meeting and serve fora period ol Ihiee yeais aftei which they may se&k r&election at the next Stated Annual eetIng. Organl$attonal Structure The Congregational Board is chaired by the minister and rnoets at least four lim68 in a year. Certain responsibilities afe d&logated to the Financ8 Committee 8nd Property Comrnlltee as appropriate. The Kirk Session. which meets at least Six tlrne8 a year, 15 rèsponsible for spiritu41 affalrs within the church. Objectives and A¢tivitles The Ch{Jh of S(x)t1ad is Trinitarian in docthng. Reformed in tradition and Presbytertan In polity. It exists to glorify God and to work ftsi the adVanMnt of Chrisvs Kingdom throughout tho world. As a national ChL5rch it acknowledges a dist1n1ve ¢911 and duty to bring ordinance of the religion lo the people in every pansh of S¢oll8nd through 8 territorial ministry. It co-opeTate8 With other Churches in variOS ecumenical bodies in SGolland and beyond. Lorne and Lowland thurch Or0e reoiJlaT 8und8v worsh&o. Ès woll as orovtdino services ftsrweddinos 8nd funerals. The Triple C {formerly Ihe Sunday Sehooll. Chuich Guild. Friendsl¥p Guild and Tiny Tots If0mrIY tho Mother a)d Toddler Group) 811 form an Integr part of the church and communfty life. A¢hlevements and Pfrrforman A worldwide COVID-19 pand1¢ was dead by the Worid Health OrgaT>isaUon on 11th March 2020, followed ty the start of a peiiod of n&tional lod(down on 23rd Maith. There has continued lo be period5 of lockdown and then sllghl relaxations. During this lirne the chureh has been eareful ol ils ¢ongreg8tions and they have [1 been ellcouraged to fund raise or hold 50CEal gatherings. Whon ¢hurches weTe reopened it was with fac8 mask$ and no singrng and a Ira¢k and trace gister. The Boys. Brigade ha8 ntsw ceased lo function and will not r8open. Other gatherings, Such as the Lunch Club have not restarted. Any H811 Lets in 2021 We in accordance wilh Risk Assessment and within the Covid Guidelines whh Meant that durhg 20211he flow of fund5 was severely diminished lo the delriment of thè church's finan¢es. The Lome & La1)d Church Gvild sltspped meeting in March 2020 when COVID.19 iestriclions came into foice. However, even when roslriclions eased. membeis didn't wsh lo meet duè to many beinu elderly and therefore more vvlnei8ble. Unfortunately, no new membèrs wero coming foFward so Ihe group officialty ceased i 2021. It is expected Ihal the fund balance from this group will be traftsfeired into the general funds. however Ihis will b6 discussed. agreed by the Board. and confirined wlh the Church of ScotlarKI in the 2022 year. It was impossible to hold.in person" meetings ol tre Klik Session and Congregational Board during m051012021 though a system of email consuhations was e51&blished in a¢cord2n¢e with Church Law. Wth the as5islan¢e ol the Property Convener and Chur¢h Officer, a weèkly programme ol building iF)speclions was pul in place to ensur¢ the continuing seujrily and rnaintenanrE of the church and halls. though prtsjects like the rep1arnent ol the church ¢&nlral heating boikr we placed'on hold.. To enab18 the weekjy programrne of clock wirKling. which is dono manually. two persons were permitted lo enter th8 church each week durillg Ihe period ol dosure. During 2021 followuw the easing of the govemme¢7t's lockdown regulations and with the agreefftent ol the Kirk Sossion, congregational worship wa8 resumed & maximum attendan of 50, all altendtng having lo wear fa cowings, and Safe soaal distancing being maintained. A harbd-sanitrsing station was sel up in th8 eot¥ance vestibule and floor marksngs pth in place. A further p10d of closure, followin9 a resurgencÈ of the vi¥us Fequired the Teinstalemenl of weekly properly inspectlons.
Loyne and Lowland Church Trustees, Annval Report Year Ended 31st December 2021 Following dlscussions with the independent 8x8mine¥. and wilh kne assistancè of the Church of Scottand Finance Departnient and OSCR, 2 Pro8$ w35 begun in the course of thg yèar to simpllfy and better elign the number of chu¥ch funds with bank accounts alld also to allow translei of the balan5 in th8 $tricted Missionary and Widow Funds, respectively, irkto unrestricted Gener81 Funds. These r8stri¢lod funds were unable to be u88d within the terms ol their original purpose. The latter necessitated ihe approval r>f th6 Generdl Twstees and of OSCR and the process was completed althe start 012021. In tem8 of15ts 8v*n16, one baptiwn took pl8c8 in 2021. three weddings and 65 fun8fal$. The work of Ihe church conlinued to be much di8rupted in 2021, bul it nevertheless continued tn some [Ve7 ways. Foi most of lockdown, two video messages were published on the internet 8ach week, along Wbth one textual Reflection. Publishing the videos involved setting up the ehurch's own YouTube ch8nnèl, wilh lit)ks frorn the pre- existing Fa800k page. We were lortunate in having Ihe assistance ol an AV expert bas&d locally. Following T8- opening, the video messages were reduced to one per weÈk aTrd the textual Reffle¢lions contind as in lockdown. These online forms of worship arp usually accessed by aTr average of between 1,000 and 1,500 people. The FaceBook engagerTrent report for the week ending 14th Maieh 2021 Showed Ihal 1,700 people had a¢ces5ed our messages in that week alone. It is planned to contine this digital ministry after'normal, seNices ¥esume. Congregational Iile. when it fully resumes. will be an excilin9 1X of the traditlonal and the new. Fknanclal Review eipts and Payments Accounts were prepared 8$ the income of the Churth w88 less Ih8n £250k. A reviow of these is as follows-. Receipt5.' Ove1811 receipts for thé year were £80k against £77k last year, 8 small increase of £3k. The p8ndeml¢ ha5 ntInued to be a Challenging lime finaTrL>8lly with reduced offerings and fundraising aclivitfes_ Payrnents= Overall payments for the year were £92k cornred to £97k last year, a reduclK)n of £5k. Refvrbishment projects were again put on hold due to the parKlem, whlle oveiall 0th8r costs 8nd overt)eads remained al similar 18vds. Overall. once again there is an excass of payments OVeF receipts leading to a dèficil of £12k forthe year Oast year deficit £20kl. This 1$ to be expècted as a result ol Ihe pandemic. Ri¥k and Safeguardlng At the end of December 2021 Lorn6 and Lowland Parlsh Chuith had in the r8gi(>n of840 members. The trustéès afe consid8ring a number ol ways in which the ongoing income levels ¢8n be increased. The weekly congrègation of 200 18 eertainly viable, ar as the acwunls show, the ¢ongre98lion ean continue lo ensure that th8 church is a spiritual and physical focal polnt, used by many sectors of the cotnrwnity for a varièty of purpose$. The Kirk Session lakes very seriously ihe rospon6itMllly for onsurlng that ihe safeguardlng proGedur85 demanded by the Chuich of S¢olland are Implemented. Jesus Christ encouroges us lo look aftEr Ihe mai9inalised and tho defencelgss. and so it is right Ihal ihe"ProleeJion of Vulnerable Group5" legislation is incowrated into the work of the churth. The ChUh is lulty compliant wlth Ihe t8mis of the General Data Protection Regulatk)n$ IGDPR). Reseryeg Pelley It is the Twstees. polGy to hold reserves of 4 18vel it Gonsiders necessary forthe current running costs of the tharily, and for fvture unforeseell additional expenditure orr3Pital works. Al the year end the Church held unrestricted Bank & DéKK)sil lunds 01 £207k Ivy £170k}. Of these unreslrirted luncss. £20k are held in a Designatèd Fabric and R8Storation Fund and £48k In a Designated Reserve5 Fund. The overall ipcresse in th• unrestricted funds. despite the defirAt,18 dué to the transfer of the restricied fund balawes of £48k in total from the restrictèd Misslonary Widow funds to ihe general lunds. There ale good levels of iKveslments held in the Church ol Scotland Investofs Trust funds. As noted in the statern8nt of 8318nces. investment$ were valuod at a very healthy £471k a98insl £466k tast year.
Lome and Lowtand Church rrusteÈs' Annual Report Year Ended 31st December 2021 Statement of Trustees. Re8pon8lbilitles The membèrs ol the congi8galion81 Board must PTepaie finandal statements which give suffic1 detail to enable an app¥eciation ol the Iransactions ol Ihe chUh during Ihe financial year. The mombe¥8 of the Congregational Board ale responsible for keeping proper accounting records which, on request, must reflect th& fInanci p1110n ol the Church al that time. This fftu81 be done to ensure that the findncial staloments comply wilh the Chafities and Trustee Inve$lrnent (S¢oiLgnd) Act 25, the CtÈarities Accounts Iswllandl Regulation$ 2006 and the Reoulalions Anent COnggli0aI Finance approved by the General Assembly of the Church of Scotland in 2007. They 8re asso responsibl8 lor safeguarding the assets of the Church and must take rea50rTrable Steps for the prev6niion 8ndlor detection ol and olher irregularllies. App", OVLJ Jrf by Ihe Truste08 and signed on trir beha. Interim Moderator Date: 281h March 2022
Independent ExamIne$ Report to Ihe Tru$tee¥ of Lorne & Lowland Church l report on the accounts of ¢he charity for the ye4r ended 3181 Decembet 2021 whlth are set out on pages 6 to 10. Respe¢tEv8 responsibilities of tru8ee8 and examiner The ¢harilVs Iiustees a responslble for the prparaknon of Ihe ac¢ouTrts in accordance with the temis of the Charilio8 and Trustee Investment (Scollandl Act 2005 ar the ChariliÈs A¢xounts (Sootland) Regulations 20CE las arnendedl. The charily trustees consldef that the athjst requirement ol Regulallon 1011} (dl of lh8 Accounts Regulalions does Dt apply.11 is my responsibillty to examine the aniS as required under section 4411) Icl of the Ad and to state whether particular rnatters have come to my attention. B3$is of independent examinerfs statelnent Ivly examination Is cairied out in accordance wilh Regulation 11 of thè Charlbes Accounts Iscotlantjl R$gulatOnS 2006. An examination incluEle8 a review ol the accounting records kept by th8 charity and 8 comparison of the accounts presented with those records. It a150 includes considwation of any unL15ual items or disclosur6 in the accounts and seeks explanatn$ from the tyustees cor¥cerning any such matters. Tlie PrOdUleS undertaken do not provide all the evidence that would be required In arn audit, a1 consequenmy I do rnt express an audit opinion on Ihe view given by the acuunts. Independent examineI8 report In Ihe course ol my examination, no maller has COMÈ to rny attention. which gives rne aSonable cause to believe thal in any materol respect the requiremènts.. to keep a¢(ounling records in accordanTr wllh Section 44111 lal of the 2005 Act and R8gulatioft 4 of the 2006 Accounts Regulations, and lo wepaie accounts which accord with th8 aecounting records and COMywh Regulallon 9 oflh8 20C6 Arxounls Regulations have nol been mel. or to which. in my opinion. allention should be drawn in order to 8nabie a proper understsnding of the 8ccounts to be reached. Date:
Lorne & Lowland Church Receipts and Payments Account Year ended 31 December 2021 Unrestricted RtrIcted Fund$ Funds 2021 2021 Total 2021 Total 2020 Note Recelpts Donattons Legacies Activities for Generating Funds Bank & Deposit interest InvestrsTrenl income 61.732 1,000 214 45 13.602 61,732 1,000 214 45 13,842 46,705 2,500 6.646 257 16.260 240 76,593 240 76,833 72,377 Rental of premi¥es Irentsl of halls only) Sale of assets Receipts from General Trustses Other Rocelpts 1.616 1,616 1.758 1,289 2.054 1.985 1,985 Total Recelpts 80,194 240 80,434 77,478 iyirT¥ii(b Costs of generating funds Charitsble actlvlties Governance costs Other payments 390 89,585 2.100 390 89,585 2.100 404 94,651 2,010 Totsl Payments 92.Q75 92.075 97,065 Excess of Receipts over Payments for the year before transfers Transfers -11,881 48.314 240 48,314 -11,641 -19,587 Excess of Receipts over Payments for the year 36,433 -48.074 -11,641 -19.587
Lorne & Lowland Church statement of Balances At 31 December 2021 UnrestTicl•d Rgstsict•d Funds Funds 2021 2021 Total 2021 Total 2020 Bank & Deposit Balances Bank & deposil ba18nces brought forward 238.379 170,478 48.314 218,792 Movement in year: Excess of Receipts ov¢r Paymenla for the year 36.433 -48.074 -11.641 -19,587 Bank & deposlt balances carried lopNard 218,792 206,911 240 207,151 Investments at market value Icosl £338.194- Ily £338,194) 400,714 69,808 470,522 466.037 Assets 2,082 Gift Ald Receivable 1,697 1,697 1.697 1.697 2.082 Liabilities LocurH costs Heat & Lighl Independent EKaminerfs Fee 2.735 2,733 221 2,205 5.159 2,733 221 2,205 5,159 4,775 The accounts were approved by the Kirk Session and Financial Board on 28th March 2022 For and on behalf of the Kirk Session and Financial Board Interim Moderatr>r Session Cbrk
Ltsrne & Lowland Church Notes lo Ihe Accounts Year ended 31 De¢ember 2021 1. Trustee Rernunration and R&latsd Party Tran$actlon$ Duftng the y8ar. trustees Ilfy 21 reVed remuneratton totalling £4.?.8I Church in the roles as dÈtaikd in brackets aftertheir name8. These were IGrourKlsmanl. No expenses were paid to triJstee& I;. P.& 2Rnj for sÈrvices providc(I lo the Organi%ll and 2. Movemènts In Funds At1Jan 2021 At 31 Dot 2021 Reeelpts P8ym¢nts Transfers Restrlcted Funds Mi88h)nary Fund Benevolent FutKI Organ Fund Widows Fu¢ 5.276 -5.278 227 13 727 13 43.038 .43,038 .48.314 240 240 Unrestrlcted Fund$ Designated Fabric and Restoration Fund Destgnaled Triple C Fuad Dosignaled Mny Tols Fund D85ignaleJ Friend8hip Guih Fund D08r9natsd Tumer Fu4 14.948 1,268 1,034 2,012 49D 8,887 329 19.935 1,482 135 184 io -10 10 30 2.012 520 -In Gen8ral Fund RÈrve Fund Chur¢h Guild MaoTaggart FurKI ZO,762 19,212 32.684 78.068 150.726 s5.0 2,470 29 87,018 25,794 26.520 -3.990 25.168 48,202 28,075 180 87.84e 182.142 Total FundÈ 92.075 207 151 Purposes of Deslgnatsd Frtd5 FabrfC R¢$tin Fund.. ThPTWsiethk¥E8rtèrUllrfs Tor0wmn(•na>ttrtr0&or4dQnQl•ehrc1jpptyty. T&¢ ItcrrnprtySunday$Cho) Ftsn& ThoTW98sha ada8id4 fu${rUSe by Triple C. firyToL4 Ibtrngrfy fvkther& Toddr) F.. TheTIu¥iees have ¥Plade fund8 tOruy8 bytho TInYTGI0u9. Frf¥ndsh¥ Fund.. Th•TNÈstpshve kndstttrthe in• FtEShIp G. Twnpr FuThTho Tn>Sta8sh4¥8 Sè145ifLk)ts fvrthwbBnefrtoftheehltytr lh8 ParfAh. Purposes of Re5trlcted Fund8 Mis¥loAary FU." aoreedvlh 08cRa trChChOISc0tsF, I1(hat nLbEeTh1rardtsGr•1 V¥ldows FW.. thCRth9¢hthVf8ojV&tj. tttysfund ha$ ban4wrfjdtoG8nwo1 Fr Purp08es of General Fund$ Cenerd Fund". Thk% 1$ ustrd forthedayiDday hiwmB8 oxpentsMur%olthe thurtlL RosgNe Fund.. Th1 piovldÈ$ t858r$ftheeXC¢al costsoflhethuTch. aBandvthDn rowlr¢d. Church Guld.. Thesèknts ar8G•MraIth&prOfth&GtslId. wlh gx¢èsseg tsgin9 passedk¥g0n tund. Thofydwceasedln 2021. vAth thgdp$Unthttofth8 fln Ad510bdvJ¥sOO. ayreed andapproved 2022. MA¢TagM Furys: Thts fundiE kn1gndg0 wlh oxce8gèSWro $pgnt*)rLYwogOb PUFPOg•
Lome & Lowland Church 14oieg to the Accounts ¢tsnL Year eTrdod 31 Doc•nbèr 2021 Unre¥trlcled R4strlcted Funds Funds 2021 2021 Total 2021 Total 2020 3. Ana5ysls of Donations FWO Scheme Gitt Aicf Donation$ Tax Recovered on Gift Aid Donatk)ns Ordinary Offerings IOp&n Platel OlhÈr Offerings, Don8tions etc 5.365 39.524 10,545 5,151 3,211 27.716 10,50S 3,366 1,907 46 705 5.365 39,524 10,545 5,151 61,732 63,732 4. Aftalyslg of Other Intorne Insvrance rocharga Life and Wot11 1.985 1.953 101 2,054 1,985 6. Analysls of Payments Costs of generntlng fund$ Fundia%sing expenses Offering envelopes 390 390 384 CharltablÈ actlvllles Min181ries & Mission alblon staff Costs Presbvlery dues Tfavel- Minister & Pulpit Suwly Telephone & other- Minister Rates & nSuranCe Counul Tax H8aling Repar$- Church Repairs- M8n5e Equipment rep8irs & replaroment Professional Fees Cleaning Prinling, sl*ionw and post Advertising Pulpit Supply Gift5 linduding Guikl Donations) Sunéry Telephone Church Group M8etstu expenses 38.643 15,714 2.3 288 28,643 15,714 2.353 2.88 44,765 15,788 2.732 6,054 8,054 T.759 7.035 2,044 6.263 3,900 3,900 109 109 1,800 160 2.808 397 7,346 200 745 120 952 180 2.642 311 11,428 620 431 120 519 89,585 2,642 311 11.428 630 431 120 519 89.585 Governanc8 costs Independent eXaMpS te&s 2,1QO 2.100 other payments Purchase of investments
Ltsmfr & LovAand Church Notes to (he At¢ounts cont. Year endeil 31 December 2021 10. 6. Minlster's Stlpend All Chvrch of ScotLqnd ¢ongregalions conlrthule to the Nalional StipBnd Funcs which be8rs the (¥$ts of all ministers. 81ipends and employerfs Gonlributions for national Insurance, pension and housing and loa fund. Minislers. slipands a p3id in a¢Ltsrdan( the natlonal stipeRd scale, which is lated io years of service. For fhe year under revwl the mlnimum stipend w&s £28,700 and th8 MmuM stipend in the fifth 8ftd 4ubsequent years of$erw( £35,269. 2021 2020 7. Staff Costs Salaries and wag88 TreaSur Fees 13,194 2,520 13,268 2,520 15.714 15.788 8. ¢olle¢tlons for Thlrd PArtJes Poppy Scotland 221 221 S. Qtlier re isteretl chaTltle$, tru8ts et¢ under the control of Tru8t8eS 18 a trustee of Ibe tharity Supwyting the Hori PIP$ in ntYr0 ISC0417801. r& Iruslees for Canbett0 Heritage Trust and 5 a Iruslee for S<intyrts Foodl)?iik and
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2021 2020 CAPITAL ACCOUNT CTedit Balan¢e$ held at 31 December at ¢08t 14,362 14.362 Maiket Value of Balanc8S tst 31 December 23,841 22.548 REVENUE AccouKr dlt Balar at 31 December 414