THE CHURCH OF SCOTLAND Longforgan Parish Church of Scotland Annual Report and Accounts Year ended 31 December 2023 Congregation No: 291758 Charity No: SC012230
Reference and Administrative Infomiation Charity Name: Longforgan Parish Church of Scotland Charity Registratlon Number. SC012230 Congregatlon Reference Number: 291758 Contact Address: Trustees.. The Princi l Office Bearers are: Inde endent Examiner: Bankers: Clydesdale Bank plG: 718 High Street. Dundee, DD1 1 SS.
Trustees. Annual Report Year ended 31st December 2023 Structure, Governance and Management: Governing DocumenL' Longforgan Parish Church of Scotland is administered in accordan wff(h the tetms of the Quoad Omnia ConstitLrtion. Objectives and Activities: The Church of Scotland is Trinitarian in doctrine. Reformed in tradttion and Presbyterian in polity. It exists to glorrfy God and to work for the advanment of Christ's Kingdom throughout the world. As a National Church, rÈ acknowledges a call and duty to bring the ordinanos of religion to the people in every Parish of Scotland through a territorial Ministry. It G¢)-operates with other Churches in various ecumenical bodies in Scotland and beyond. Retruitrnent and Appoinlment of Trustees: Kirk Session members are the Elders of the Church and are chosen from those ineinbers ofthe Church who are considered to have the appropriate grfts and skills. The Minister, who is a memter of the Kirk Session, is elected by the Congregation, and inducted by Presbytery. The members of the bQrk Session are the charity trustees. Organisational Structure: The Kirk Session, which meets regularly five times per year, and on additional occasions as may be required, is resFionsible for the spiritual and temporal affair5 of the Church. Session meetings are hekl jointly with Abemyte. Inchture and Kinnaird and Invergowrie Parish Church, along with the session of Longforgan Parish Church.The ttems relevant for all are discussed as a group and items specifically for Longforgan are discussed during our dedicated time. This approach is welcomed. The venue rotates around the churches. Services of Public Worship are held on Sundays at 11".00am, including 2 ststed Moming Communion servIs conduded by the Parish Minister and their appointed deputes on a rota basis. The servIs are enhanced by an organist. A joint Servi with our neighbounng churches of Abemyte, Inchture and Kinnaird, InveffJowrie and Longforgan is held every second month. The location is varied on rotation. On a monthly basis an evening service ts held in one of the churches for the congregations. Recorded online SeNiS continue to be available veklY for those who thoose to worship in this way. Dunng the winter months and with the high cost of heating, worship has been conducted in the Hall of Friendship. This has provided a wann more intimate spacè. The Solemnizalion of Marriage and Funeral SeTvices are held as required for members and non-members of the Parish. Infant Baptism is offered during the Sunday Moming Servi. A thanksgiving service is offered where the parents are not able to fulfil the requirements of Church Law in respect of baptism. The harvest thanksgiving seNice took the form of tinned goods and monetary donations rather than fresh produ and this colledion was given to the lool for)d bank.
Special servIs are nomialty hekd in Longforgan Church during the year. Christmas Eve, a Quiet Christmas Service, Easter and a Remembrance Day Service. The Holy week servits and the Quiet Christmas Service are joint services with the other congregatn$ in our linkage and Invergowrie Church. The annual carols by Candlelight Servi followed by refreshments in the Church Hall is very popular, wth attendan being between 15Lk200. Longforgan Primary school is huge supporter of this event with their singing and readings. We were delHJhted to welcome participation from All Souls Episcopal thurch and St Ninians Roman Catholic Church in addition to other local communty conknbutOf5. Caretaking: A self*mployed caretaker actiro. when nSsary, as Church Officer and Hall Manager prepares the Church for seNices and other meetings and is responsible for Ihe letting of the Church Hall and the preparatn of the Hall for rts use. A deaner is employed to keep both the Church and hall. Achievements and Performance: Attendance al Public Services of Worship on Sunday momirrfJs averages 2tF30. Holy week service and eady eveniro Christmas Eve Service attracts a range of ages from a¢rci5S the communty. Outreach: Longforgan Kirk Session, in teS of outreach. actively encourages various organisations in the Parish, by providing the use of the Church and Hall freely to Church groups i.e. The Table Tennis Group and the Pop In - Tea, Coffee & Toast on W&Snesday momings. and on a fee-paying or donation basis to the Guild. the Brownies & Guides, and CACE, the Carse Association for Continuing Education. Several forest thurches have taken pla and we join v•ith Muirhead Church for their Messy Church offering. Observing the draft PreSbary plan. Longforgan representatiDn is part of the Carse and North West rural grouping. We meet regularly to discuss possibilities and have enjoyed several Joint Songs of Pratse Ser$, a quiz nht and two ceilidhs: to get to know each olher better, participation from eath of the thurches in the groupiro. Intsraction wyth the School: Longforgan Parish Church has over many years experien1 a local Primary School Head Teather. teaching staff and pupils. this relationship and appreciates her time with th& pupils and staff. ood interaction with the continues Communications: The ministers send out a weekly bulletin to those for whom we hokl email addresses. A linked parish website provides contsct infomation regarding Church personnel and updated infomiation regarding Church Servis and Events. A quarterly newsletter is offered which is available on the website and from the village shop. NOtiS advising, vrshIp and other events are posted on Facebook and the noticeboard. Fundraising continues to encourage interaction with ottErs and soup lunches, )ffee momings and a Christmas fair are well supported. Financial R8vigw- I
Financial Review: The principal Sour of income wmes from tha members of the church by way of covenanted weekly. monthly and yeady offertngs. The totsl thu5 given in 2023 was £15,060 (£16,324 in 2022).. The Gift Aid element accounted for £11,655, which allowed the Church to recover a further £4.253 in tax. There is no substantial change in the number of Grftmd donor5. [42 mnberS give by Standing Order.] There are restricted fijnds of £3,000 {£3.000 in 2022) as detsiled in Note 2 on Page 9. There are no unusual or partl'cular area5 of financial cOnM. Reser4e$ Policy: It IS the policy of the Trustees to hold reasonable reserves in designated funds, i.e. the Fabric Fund and the Reserve Account. At the year end, the Church held utsrestricied cash funds of £22,040 of whith £372 was in the Guild account {being designated funds administered by the Guild). £6,370 was designated for the Fabric . Fund and £10.113 aS designated for General Reserves {including fabric repairs and rna1ntenan) The heritable properties of the Church compnse the Church building. the Hall and the Manse. The Church and the Hall buildir¥Js are very old and require much Maintenan and repair each year. £28,442 (2022 £27.532) of funds are held on behalf of the Churth by Church of S¢xJtland General Trustees {see Awjendix). The Longforgan Tnjstees consider it 8xpedient and prudent to maintari reserves at least at their present level, rf rossible. to rnt contingencies. Statsm8nt of Trustees. Responsibilities: The members of the Kirk Session must prepare ffinancial statements whith give sufficient detail to enable an appr8ciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which. on request. must refiect the financial position of the Church at that trime. This must be done to ensure that Ihe financial statements omply with the Chanties and Trustee Investment (Scotland) Ad 2005, the Charities Accounts {Scotland) Regulations 2006 (as amended) and the Regulations Anent Congregational Finan approved by the General Assembly of the Church of Scotland 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for Ihe prevention andlor detection of fraud and other irregularities. Approved by the Tnjstee and signed on their beh31f,
Longforgan Parish Church .SC012230 Independent Examlnerfs Report to the Trustees of Longforyan Parish Chur¢h I report on the xcounts of Ihe charity for the year ended 31 Dember 21r23 vthi¢h are set out on pages 7 to 12 Re$pe¢tive rnsponsibilities of tsv6teeB and examiner The charity's trustees are responsbi for the prepprati( of the al)unt$ in aCrdanCe wth the terms of the Chath'es and Trustee Investmerrt {ScoUandl Act 21J)5 and the Charities Accounts {Scotland) RegunS las amended). The charity trustees con&der that the audit requirement of Regulation 10(1 Ildl of the Ac(x)unts Regulations does not ap y. It is my resp)nsibilily lo examine the aco)unts as requiryl under sectTh 4411){cl of the Act and to stae whether pathcular matters have come to my attentKJn. Basis of independent examinerfs statement My pxamination is carried out in lIdan th Regulats"on 11 of the Charities AOntS {Scotlandl Regulations 2(XJ6 las amended). An eXanInatn i1deS a rewew of the .. accouhling fecords kept by the charity and 2 Mparisc of the axounts presented with those records. It also includes consideration of any ur¥Jsual items Of disclosures in the counts, and seeks explanation5 from trustees ¢LeMIng any such matters. The procedures untjortaken clo not promde al the thal woukl required in an audiL and nsequethy I do not extKess an audit oni (M view given by the Accounts. Independent examinevs staternent In the course of my eXamInatn, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material re$t requirements.. to keep accounting records in accorda with Section 44(1) of the 2005 Aci and Regulation 4 of the 20(h Accounts Regulations. and to prepare accounts which rd with the acrounting rd9 and comply with Regulation 9 of the 20CE Acwunts Regulath have not LEen met, c 2. to which. in my 0Fmnn, attention 5Uj i in order to etpbÈ a proFer understanding of the lnts to te reached. // Brian Smrth & Co Chartered Accountat Second Floor Office g South Tay Street Dundee DD1 1NU
Lon fo an Parish Church Recei tsandPa Ments Account Year ended 31 December 2023 Unrestricted Restricted Endowment Funds Funds Funds 2023 2023 2023 Total 2023 Totsl 2022 Donations AGti¥itse5 for Gertrat9 Funds Bank & Dwit interest". Fabric Fund Reserve Atrount Yrtveslment Income 25,220 25,220 31.736 1,841 2,822 2,822 179 424 27 81 179 424 28,645 28,645 33,685 Renta5 of premw5 GUI Recap1$ Ott)er Receipts 12,581 180 12,581 11,195 180 450 644 96 Total Recei ts 45 ments Cost$ of generalin9 fund5 Charrtable actNits Governarte costs Otlr payments 111 121 43,763 62,842 121 43.763 Total Pa ments 43 884 62 953 Excess of Re¢sts over Paymenls for the year (1,834) (1,834) (17,527) Transfers ExsS of ReIpts over Payments for the year
Lon an Parish Church Statement of Balances At 31 December 2023 Unrestrfcted Restricted Endowment Funds Funds Funds 2023 2023 2023 Totsl 2023 Total 2022 nk&De it Balances Bank & dEP0511 baLances as at 01.01.2023 Ibrouyht forward) (Il General Fund (ill Fabr FuThJ (ii}i ReseNe Accourrt (Nl Guiby Accrxt 2,318 6.331 14,689 536 23,874 3.fXIO 5,318 12,904 6,331 16,572 14,689 14,608 536 317 26.874 44.401 3,CK)O Movement in year. . Exess&Df Recepts Payments for the year n General Fund Iiil FabrK FUNI {Mi} ReseNeAttourt {wl Gukl ArUr1 2,867 39 {4,576) 164 2,867 (7,586) 39 (10,241) (4.5761 81 219 Total ¢arried forward . ' The to1 balanS comptse'.- n General Fujvj l Fabric Fund (411 Reserwe Accourt Ir•) GL¥hJ Accounl 5.185 6,370 10.113 372 3,000 8,185 5,318 6,370 6,331 10,113 14,689 372 536 Investments at Market Value 3½% war stod( The accounts were approved by the Kirk Session on
Lon an Parish Church Notes to the Accounts Trustee Remuneration and Related Party Transactions During the year zero was paid to one trustee (zero in 2022) Movements in Funds Atl January 2023 At31 Dec Payments Transfers 2023 Receipts Unrestricted funds DespJnat8d Fabr Fund 6.331 14,689 179 (4,640) 4,500 6,370 (5,000) 10,113 372 DesYJnated Reserve Accouni 424 Des¢nated GtsiKI A¢Unt 536 (344) General Fund 500 23,874 42,050 (43,884) 22,040 Restricted funds General Fund TOTAL FUNDS 43 Restricted funds There was no change to the Restricted Funds in 2023. The balanS of Restricted Funds at 31 Dernber 2023 are as follows: 2023 2022 Organ Repairs Endowment funds NONE Pu oses of Desi nated Funds Fabric Fund: The Trustees have set aside funds for the maintenance of the Church property. Reserve Account: The Trustees have set aside fiJrKls for general purposes and to meet contingencies. Guild Account. The funds are for Guild purposes and are provided and administrated by the Guild.
Lon for an Parish Church Notes to the Accounts Unrestricted Restricted Endonent Funds Funds Funds 2023 2023 2023 Total 2023 Total 2022 3. Analysis of Donations WFO Sch8rrE Inon Grft A Grf(Aid DonatnS Tax Recovered (x) Grft AKI Donations COS Refund Ordinary Offerings (Open F4alel 2,138 Offeriros, ett 3 769 3,405 11,655 3,405 3,182 11,655 13,142 4,253 4,253 4,462 4,115 1,588 2.138 4. Analysis of Payments "'Costs of generating funds Offerings envelcyes & 121 121 111 Charitable activities COS- GDiing lo Grtr Less.. 111 Vacancy 2lknarte 12) Endtrwment wenL & Gbe rent Presbytery due5 COS miage Purp suppty Bank ¢harge5 IF•brAlC) Other staffin9 Costs FabrE paIrS & manlenan Repair5 & Maintenance Mar6e Shared expense5. InvergLYIE 834 Heat and light Iu¥8r Guild-expenses Newsktter 16,853 16,853 33,457 {1.696) 629 629 352 292 72 5,237 6,592 2,191 79 5,049 7,174 79 5,049 7,174 834 6,947 10,411 3,011 2,714 344 232 549 707 6,947 3,011 549 707 Organ & Piano Printing. Statbonery & pc6t48 612 46 3763 io
Lon for an Parish Church Notes to the Accounts 5. Ministerfs Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the Gosls of all ministers, stipends and employerfs contribLrtions for national insuran, 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 stiFnd was £30,135 and the maximum stipend (in the fifth and subsequent years) £37.032 6. The Manse rental income £14,153 and costs £8.665 The Manse has Eeen let since September 2022. Rental income reiVed during the year was £14,153 {2022 - £9.460). Expendtture on repairs and gardening costs was £3,483 (2022 - £2,191) and management fees were £1,698 (2022 - £1,512). The nel income to the Chur¢h in this year is £8.971 (2022 - £5,757). 2023 2022 7. Collections for Third Parties (a} Disbursed:. Cash for kids Trussel Trust British Red Cross Children with canr 145 120 190 191 144 8. Accounting Policies Hentable Properties, Consisting of the Churth. Halls and Manse, are not recorded in the Accounts. The tr1 to the congregation"s properties vests in the Church of Scotland General Trustees. b) Normal fabric repairs and Maintenan are charged to the General Fund., significant repairs and improvements are met from the Fabric Fund, Reserve Account andlor by special fundraising efforts. c) Longforgan Church is linked with Inchture and Kinnaird and with Abemyte and expenses relating to Stipend, Pulptt Supply. Ministerial Expenses and Manse Fabric expenses are shared with them. Only the proportion applicable to Longforgan is extended under General Fund Expenditure in these accounts. d) Funds held in Trust In addition to the Funds ofthe Church, the Kirk Session holds IN TRUST ONLY funds from the Estste of the late James S MacDonald amounting to £1.516 (see Appendix l)
APPENDIX I FUNDS HELD BY THE KIRK SESSION IN TRUST ONLY FROM THE ESTATE OF THE LATE JAMES S MACDONALD A principal sum of £1,000 was received in June 1999 from the late Mr MacDonald's Tnjstees. The Kirk Session is directed to hold the prinupal sum and apply the income for the benefft. at Christsnas, of indigent parishioners. The principal sum and the inrne therefrom do not fomi part of the assets, funds or income of Longforgan Church. STATEMENT OF ABOVE TRUST FUNDS 2023 2022 Principal Sum Accumulated Income to 1 January Interest to 31 Decemter 1,000 463 53 1,516 1,000 455 1,463 Less". Income payment Loss on sale of Church of Scotland Investors TNst Growth Fund units-to be set against Income Funds at 31 December (held in Church of Scolland Investors Trus( Deposit Fund} 12
APPENDIX 2 FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2023 2022 CAprrAL Accoumr Credit Balances held al 31 Deomber at cost Market Value of Balan$ at 31 Dember REVENUE ACCOUNT Credit Balance at 31 Dember TEMPORARY ACCOUNT Credit Balance at 31 DecemLer 13