THE CHURCH OF SCOTLAND PENICUIK sOH & HOWGATE CHURCH Congregational Number 030232 Scottish Charity No: SCOI1871
Trnstees Annual Report Year Ended 31" December. 2020 The trustees present the annual report and &counts for Penicuik South & Howgatc Church for the year ended 31.12.20 Reference and Administration Infonnation Charity Name: Charity Registration Number. Congregation Number: Penicuik South & Howgate Church SCOl1871 030232 Contact Address: I l Balfour Terr Penicuik EH26 OLY Trustees: Church Treasurer: Session Cle. Interim Moderator: Independent ELqminer Ballkers Bank of Scotland 163a John St Penicuik
Trustees Annual Report Year Ended 31" December, 2020 Structure, Governance and Management Governing Document The Church is administered in accordance with the tern]s of the Decd of Constitution (or Deed of Constitution (Unity Form)) Recruitment aDd Appoilltmellt of TThstees Members of the Kirk Se&sion are the charity trustees. The Kirk Session members aTe the cldcrs of thc church and are chosen from those memba3 of the church who arc Considered to have the appropriate gifts and tslents for the spiritual development of the Conegation. Organisath)n Strnctsre The Kirk Session meets every month and is r¢sp)nsible for all affairs of the cbuTch Objectives and Activilies The Church of Scotland is Trinitarian in do¢trin4 Reforn)ed in trddition and Presbyterian in policy. It exists to glorify God and to work for the advanccment of Christ's Kingdom throughout thc world. As a national Cljurch, it acknowledges a distinctive call and duty to bring the ordinances ofreligion to the pIe of every parish of Scotland through a tffritorial ministy. It CO0pat¢S with othcr Churches in various ecumenical bodies in Scotland and beyond. Services of Worship are held at 10.30 am each and every Sunday, through zoom. Communion lths been celebrated through 2020 when our Interim Moderator has had availability. A cOnegational group meets each week on a Sunday evening for prayer. thr(g z. Several housethible study groups meet on a weektylfortnightly basis to pray and explore the work of God together. Pastoral needs are met through these groups an(Vor througb a team of pastoral visitors.
Trnstees Annual Report Year Ellded 31* December, 2020 ANNUAL REPORT YEAR ENDED DECEMBER 31° 2020 Report of Intsrim Moderator At the end of 2019 the Penicuik South & Howgate (PSH) Kirf( Session aed to ac£ept the pr¢sbyt¢ry proposal that the cburch bc put into CTuardianship and for the Revd. Peter Wood to act &8 1(Kum minister and interim moderator. This courageous decision was a recognition that things needed changing and signalled a willingness to experiment with new ways of being church. The year began with enthusi&sm and an away day in early Febnwy in Peebles belped set the sc¢n¢ for the transition necessary. New developments were however complicated in March when the county w&8 put into lockdown because of the outbreak of COVID-19. This prevfflted the propK)sed missional ventures taking place and Instead church went online. Zoom services started just before E&ster 2020. Nearly as many people attended these online services on average &8 pre-lockdown though physical separation was especialty tough on those who were less mobile and who did not have the facility to get on the internet. Participation in smaller house 0upS proved particularly important in such times. 8 with others in the c4)unty there was a great of lo&$ and there was particular sadness with the deaths of several well known PSH members. In this acute situation the Kirk Sessi met fortnightty to pray and to ty and ensur¢ that church provided suppor¢ focus and care for those associated with it. The use of 7A)om allowed for increased participation and numerous people shared Easter joy througb sending in picture& cakes & paintings... As the year went on so the focus moved from PSH to Penicuik &8 a wlK)l¢ and the need to hold a bigger picture for the sake of mission. PSH'S orientation added fresh appetite that all the Penicuik churthes -and especialKy the Church of Scotland congregations. work more closety together. All new PSH mission ventures were to be with other Christians. In addition to Penicuik Churches Together (PCD the new association of Kirk in Penicuik (KIP) was created. This was to provide a shared expression of the life of the three Church of Scotland churches together through a shared FaLK>ok page. This desire for closer integration was demonstrated by agreement to hold a joint monthly worship service. The Hoty Habit series was chosen as a framework to aid discipleship. Prayer has also been pardmount in this mission orientation and desire for closer c(K)peration. In this year of transition South Kirk manse sold for £300K & South kirk halls sold for £251K Howgate church and hall are currently under off.
Trustees Annual Report (eont) Year ended 315¢ Deeernber, 2020 Financial Review The balance at th¢ start of thc y¢ar£13994 and keepinsa tab(m¢xy8es. ¢4n1dwith a )S111Ve Stewardship campaign ensures we have our expenditure within reasonable levels for the current y¢ar. The trustees and the congregation will continue to look at ways to build on the current momentum in order to ensure that the congregation is able to meel its financial obligations in the corning years. Reserves Pol The Church cffltinued to maintain the same balaTh as in 2019
Trllstee5 Annual Report (tont) Year Ended 31st December, 21120 Statement of Trnstees Responsibilities Charity law requires the trnstets to prep fmancial statements for each financial year which show a tnie and fair view of the state of affairs of the charity and its financial activitics for that perio(L In preparing those financial statements. the trustees are required to: selt suitable accounting policies and then apply them c{SiStenIty. Make judgements and cstimates that are reasonable and prudent; State whether applicable accounting standards and statements of recornmended practise have been followe(L subJt to any deparths disclosed and explained in the fukancial statement; And Prepare the financial statements on the going concern basis unless it is inappropriate to prcsume that the charity will ¢{tInUe in opffational existence. Th¢ trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial positi of the charity and to cnable them to ensure that the financial statements comply with the Cbarities and Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are responsible for safeguarding the &ssets of the charity and hence for taking reasonable stq)s for the prevention and deteL%ion of fraud and other irregularities. Approvcd by the Trustees and signed on their behalf Date 13fvK 2tsZI
Peni¢uik South & Howgate Church SCO111 Report of the Independent Examiner I report on the accounts of the charity for the year ended 3J' December, 2020, which are set out on pages 10-16 Respective responsibilities of trustees and examiner The charity's trustees are responsible fly the preparation of the accounts in accordance with th¢ ternjs of the Charities and Investmfflt (Scotland) Act 2005 and thc Charities Accounts (Scotland) Regulations 21X)6 The charity trustees consider that the audit requirement of Regulation 10 (I) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts &s required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention Basis of iDdepeDdent exvdmiller's 5tatem¢Dt My examination is caTried out in accirdance with Regulation 11 of tk Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the acLx)unting records kept by the charity and a compaTison of the accounts presented with these rec(rds. It also includes considerntion of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertsken do not provide all the evidenc¢ tIt would be requireA in an audi( and consequently I do not express an audit opinion on the view given by the Independent examiner's statement In the course of my examination of thc statement of accounts for the year ended 31 December 2020 no matter h&8 come to my attention. l. Which gives me reasonable cause to believe that in any material respttt the requirements: to keep accounting ordS in accordance wAth Section 44 (1) (a) of the 2(K)5 Act and Regulation 4 of the 2006 Accounts Regulation and to prepare accounts which accord with the accowiting records and comply with Regulation 8 of the 2006 AccL)unts Regulations have not been met or 2. lo Whic in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be Teached 2Q¢LTr2011
Peniellik Soutb & Howgate Church Aecounting Polieies The principal accounting policies. which have been applied consistently in the current and prIng year in dIng with iten)s which are rA)nsidered Materi to the account are set out below. The charity has adopted the requirements of the Statement of Reconunend¢d Pti. Accounting and RertIng by Charities issued February 2005. Basis of Preparation The accounts have been prepared in accordance with applithle accounting sIdardS and under the historical cost convention, and rnodified in accordance with the Charities and Trustee Investment (kntland) Act 2005. The Charities Arxounts (Scotland) Regulations 2006, the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007 and the Statement of Recomrnended Practise: Accounting and Reporting to Charities (2005). Funds Funds are classified ag eith¢r restricted funds or unrestricted funds, defined &s follows. Restricted funds are funds subject to specific requirements as to their use which rnay be declared by the donor orwith their authority or created through legal processes. but still within the wider objects of the charity. The restricted fund arose from the sale of the old manse in 2007 and the purchase of tbe cuent manse. The balance on Ihe fimd is £2,564 although currently the M¢t valu¢ is lower. Unrestricted funds are expendable at the discretion of the tnjstees in furtberance of the objects of the charity. If parts of the unrestricted funds arc Camiaed at the discretion of the tru8tees for a particular pUOse, they are designated &8 a separate fund. This designation has an administrative pUoSe only and does n(1 legally restrict the triistee's discfftion to apply the fund. Incoming Resources All donations and gifts are included within incoming rcs(xjrS under either unrestricted or Testricted funds according to the tern under which the donation is made and when the amount Ggn be quantified with reasonable ¢¢Inty. Donations and gifLs in kind are brougbt into the accounts at their et value to the charity. Resources expeDded Expenditure is Tecogrjised on an accruals basis as the liability is incued.
Penicuik South & Howgate Church Aeeounting Policies (conlinued) Tangible Fixed aets The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including thc Church, Pe¢bI Road, PenicuiL and the Church at Howgate, vested in the Church of Scotland Genml TnceS. No CO81deratIon is payable for the use of these &sscts. ExpcnditUTe incurred on the Tepair and maintenance of these assets is charged as resources expended in the statcmcnt of [anCIal activities in the peri(Kl in which the liability ariscs. All tangible fixed asscts having a value to the charity greater than one year, other than those acquired for specific puzposes, are capitslised. DeprlatIOn is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed asscts ovcr their tIrnated useful lives. Taxation Pfflicuik South Church is recognised as a charity for the wtposes of applicable t&xation Icgislation and is therefor¢ not subjeclto taxation on its charitable activities. Thc charity is not registercd for VAT and tesources expended thaefore include irr¢¢overable input VAT.
Penicuik South and Howgate Receipts and Payments For the year ended 311)ecember 2020 Funds 2020 Funds 2020 TotAI 2020 Total 2019 Recei Note Donations Bank and Deposit INT & Dividends Fundrdising Events 42,198 2,104 42,198 2,104 50,216 50316 Rental of Premises Incoming Resources- Howgate Unton 1.665 9,410 9.410 9AIO 9810 1065 Totsl Recei 53.712 ments Charitable activities Cost of generating funds 53.242 53,242 47,321 Total Pa ments 53242 53 Surplus(Excess) of Receipts over Payments for )rar 470 470
Pellieulk South and Howgats statsmeDt of Balanc&q As at 31 December 2020 Fund% To121 2020 Totsl 2019 Bank Dep)sit and Cash Balances 13.995 13.995 9,736 Movem¢nt Surplus l (Ex¢ess) of RKeipts ¢)ver Payments forycar Transfe 470 470 4.259 Bank & Deky)sit Balances CIFWD 14865 14865 13,995 Liabilities Bi115 du¢ in 2021 relating to 2020 500 500 Session Clerk
Penicuik South and Howgate Notes to tbe Accounts For the year ended 31 December 2020 A. Trustees Remuneration and Relat party Trnnsaetitins One trustee was paid £nnn to undertake Administration a1 Fabric duties, and another £nnnn as organist. 2. Movements in Funds Asat 01-Jan 2020 Asat 31-D¢c 2020 Reeelpts Payments Transfers Unrestricted Funds General Fund Petty C&8h Total General Funds 7.199 53.697 (51,874) (250) 53A97 151124) (250) 250 8,772 &773 Other D4signal Fund$ Benevolent Youth Proj¢¢t Transport Fund Reserve Bequest Total Deslgnated Funds 1,721 2.437 1,607 30 15 1,736 1.319 1,607 30 1,000 (1,118) (Li Total Funds 13,995 53,712 (53242) 14,465 ose of Desi ated Funds Benevolent For the minister to access for the benefrt of the congregation and parishioners who may find themselves in finan¢ia] hardship. This fund is to be used for the knefit of local commuity youth Youth Project Transp)rt Fund A fid Create for the purposes of rdising finances to purchase a mini bus, reviewed in 28 to allow access to mini busses for outreach work. Reserve Set up in 2011 to manage fimds transferred from Bequest Bequest For bequest fund5 recevled pendlng imlementation of the ternis of the bewest.
Analysis of Ineome and Expenditure For the year ended 31 December 2020 Unrestrieted Jksignated Fund8 Funds 2020 2020 Total 2020 Totsl 2019 3. Anatysis of Donations Offerings Gift Aid- Tax recovered Contributions from OrglSatIOnS Divtdends and Interest Bequest Fund Oth¢r Weddings & Funerals Café Income 32347 9,559 120 2,104 32,347 9559 120 1104 38,363 9,559 600 1,000 694 172 172 Total f11216 4. Analysis of Payments Cost of genernting Funds FWO envelopes Total Charitable Activities Ministries & Mission PreSbry Dues Ministers Expenses Education Ministers R¢sour¢¢s Pulpit Supply Salaries Fabric Repairs & Mainten8n(% Coun¢il Tax Youth Work Energy Insurance StationarylPrintinglAdministration Outrach Ministry Telephone Other Expenses 27J68 30248 727 1.118 7.418 289 2,901 1.118 429 3.670 9.427 5.083 6,111 655 118 760 3.123 Total $3342 47J21
- Mi•ister's Stipend All ChuKh of Scotland congregations contriimrte to the National st1p]d Fund which bears the cost of all Minister's stipends and cmploycr's Nati({ lrnsuran¢e. nSIon and Housing and LA)an Fund. Minister's stipends paid in accordance wtth the National Stid Scale, which is related to years of service. For the year under review the minimum stipend was £28,137 and the maximum stipend in the 5th and subsequent years of serYi¢e- £34,577.
- Reconciliation of Opening Congregation to prepare accounts on a R¢11 and Payment b&sis. The following tsble reconcies the starting balance fr)r 2020. Closing Funds as at 31st tkcembcr 2019 26,118 L¢ss Adjuskn¢nt for D¢btors 9,559 16,559 L¢ss Adjuskn¢nt for Fabric Fund Balance 2,564 Adjusted op¢ning balance
Penicuik South and Howgate APPENDIX 2020 2019 CAPITAL ACCOUNT Crellit Balances held at 31 December (at C(k8t) Cofs Dep(L8it Funds Cof3 Investor Trust Growth Funds Cols Investor Trust Income Funds 50,762 50,762 50,762 50,762 Market Value Cots Deposit Funds Cofs Investor Trust Growth Funds Cofs Investor Trust In¢ome Funds 56292 56292 55,141 55,141 Co solidaied Fa ric Fund Credit Balanco4 held as at 31 Ik¢ember Income on Revenue Aecount Tolal Revenue Ineome Expenditure on Revenue Aeeounl Tol21 Revenue Expenditure