The Church of Scotland Fossowav St Serfs & Devonside Parish Church of Scotland RECEIPTS AND PAYMENTS ACCOUINTS For l'ear Ended 31 December 2023 Con%re%gtion lo." 2816$9 Charih. No: SC0131S7
Reference .diniStratlTr.e Information C'hariiv NamL: Si Scrl'_% & l)ei'onsidL" Pari%h C'hurih Ill- %L()ildnd L'harits. R¢gJistralion Number.. SC"013157 C'oiigryLb'aliiin R¥lirLn¥¥ Nc).. 81659 C'un(dLI Address.. Tru51ees Vriniipal ()ffice-h¢arers linisier.. Iiii¢rim NIiKlerdti)r.' IILting %L%sion L'ILrk C'hurLh TrLd%ur¢r'. IndL'pL'ndi'i)¢ F.ianiiner Rankers 14Jnk ()t-Sciitldnd Pl l F3ox I IXII) L4,X: ILII PLllh branch
Trustees, Annual Report Year endcd 31 December 2023 Structure, CJOI'ernance and ,%12nagi'ment Goi"ernin% Document ThL L"hurch 1% adtnini%lLrL'd in 3ccordancL with thL tLrms of the Unitary Dc¢d of ConstitIon. Recruitment and Appointment of -I'rustees lembers ol- the Kirk Sc%%ion are ihe charitTr trusIe_ The Kirk Session members are the elder% of thL churLh lind are iho%Ln from lhotse member% of the churLh who are Lonsidered io have the approprialL gilt.% and skill%. Th¢ minislir. h0 is a mLmber of thL Kirk SLs5ion. 15 elL'cled bv IhL ion¥irLbaliun 3nd induitLd by PrLsb)liry. Thc IniLrim Nqodct3tor 'aS appointcd by P¢rth Pri5blry. Org*nisatiunal l>tructure Thc gLnLral running of ihL' IhurLh is now done Ihrou?h various group5. each l¥d by a trustLe. which Worship & NurturL. Paqlordl Carc. Mission & C)uircach. Finance. Prupcrty & CommuniLatiun. F.aLh group rLPUrts in to the Kirk SLS510n who must approve all items i)f inip()rtdncL. ThL' Kirk SLS.%ion. which mLLls a minimum of four times a year. is rL5ponsiblc fur piritual affairs '11h1n thL LhurLh. "fhL I.iLnLtional liroup has been delegatcd many tinancial and propLrty matters. Objectii'es and Activities The C'hurch of SLuiland is Trinitarian in doctrinc. refornied in tradiiion and Presbcrian in pulity. It L.xisls to glority (iod and iu w'ork for the advancemLni of Christ's Kingdom throughout the world. As a national Lhurih. it acknO,1ed¥L.S J distinctive call and duty to bring ihe ordindnLe5 uf religion to thL PLopIL in L'i'¢ry parish ol- SLOTland through a ierriiorial minisllv. li co-UPLrdtLS M"iih other Lhurches trom variuu% ccumenical bodies -7(hIn Kinross-shire. scotland and bevond. All church seTh"iLes and events are open io ei'ery'one and operate throughout the year. Social Event5.. Te&'LolTee served aller the first Sunday SeTr'ice ot the month along with Trdidcidft '¥iklv Rc.frcsh coffec club.. Thursda). 74pm Film nights= First Friday of ihL month al "1.30pm C"hrisima5 events including: Christmas Bazaar and Community Carols with Fossoway Vrimary Sihc)ol Lhoir. the Family Chri%imas Eve and Ih'alLhnighi sern-ice5 Men's CIr()up.' mnnihly on a Saturday morning. including breakfast and discussion Walking Group". programme ofday i¥alks and longer ones Ihroughoui ihe year
Truslet's, tlnnual Report Year endLd 31 December 21123 C"ommunilV Aulil'itlL%'. 'redih Idvingi dt the villdgL IA'ar Ilemi)ridl on Remembrancc Suiida!" Riiyuldr h4111 ILts lu i arivu% iommunitv LFtOUPs and indi%'idual Monihly Traidiratl slall FOssu.aN. L"hurLh ()ilL - availablc tor Lommuniiy usc Fussoiav Primar) SLhi)ol." USL of Lhurch foi end of t¢rnl SLTr'iC¥S. mini4ier Ink01ement in schiTr(Trl. KLmLmbranc¢ Dav aLlii iiies. h0o1 Lhoir perfc)mance at C-LTrtnmuniiy Cari)I Ser¥'ice Proi i5ion ol. relrL"%hment tL'nt ai The 1--osso'aY Ciathering Parent & T(Iddlcr Group Monthly I'IiLlth Gruup %uptM)rtLd Kiiiros.%-shirt. Youth Enterprise IKYTHF.) C hrisimas Lard distributLd to housihulds ')in thL Achie'ement% and Performance A% Fos%oway St Serl's and DLI"onsidL" Ihurih moves towards a union with Cleish Parish Churih. thL Kirk SLs5ion% of h(bih ihurLhes hawc bcgTun rebyular meLtings in wholc and in pan. Ihi LongTrregatiun.s arc also mo¥'ing towards clor lie% ihruugh reciprocal invilaiions lo church evenl4. ThLrL' ¢ontinuLS (u bL a %ariLty ol- w0h1p slylL5. Thesi includc-. -I'radi(ii)ndl '1)1p. Icatiiringi mc)41 regyularlN' All aiyL worship al PL¥iJI wr%"i¢es ihiolighuui ihe vear R¥mLinbrancL I)a!' SLrn"ILL in thi Villagc Ilall. Londuclcd. in part. at thL W'ar MLmorial SLrn'lQi'S d¥.IiiLfLd b). thL Il'i)rship Ciri)up and'ur LldL'fs Ji)int ILL% I)1-'r%hip M'iih thL Kinross (iroup ol-Lhurches ThL lollow'ing) ei'enl% to()k plaLL during ihL L'ar_. C orondtion W'L¢kLnd CelLbrdiions F.-hlun Sho. Sili'nt .4uLlion .Qiiiiual Bi¥ BrLdkfasl IlarK'L'st C'i)Il¥'Ltii)n lor BrukL" n()i Broken Ccin?InunIt %iJfLxr()M' Compeliii()n and display
Trustees. Annual Report Year ended .11 l)c'ci'mber 202.3 ThL' above aLllI'lti¥'% 'OUld nui hawe .¢ll po%sible H'ithoul the dedicaiion of Ihc following, gr()ups'. Thi" Kirk .Sthsion and its working groups The .41, Ciroup 'rhL C'hi?Ir Th¢ I l()uNr Gruup I'hL NIi%%iLin and ()utrL'ach CJr()up l-hL Nl¥'n's (Iri)up ThL C raft (-luh ThL W'iilkingF (iroup 'riiL 1)luntelrI and support¥s ol. Retresh Thc PdfL'ni and Ti)ddlcr CJroup ThL V(IlunlL'Ps suppi)rtep ol"Ihe Film Club 'inancial Rei'iem r)iir main s1)Lirit of inLI)11)L 1% ihl i)Ilc'rin&% Iri)m ()ur L()ngreg411ii)n. Fi)r ?n2.3 thi% l()Idlled L3 l.h711. cl drL)p (Tr1. 4111? Iiimp41fL'd ii) ?()! ? ()ffcring% c)f £ 14.7479. higihligihiiiiby tl)L di liUlI fii)dll¥iiil lim¥% ¢ifi in r)L%pili Ihi.s M'L hdd d %'Lf¥' %UlLL%%lul VLdf ()I' liindrailingi ilLtii iliLS. ( )ur RL IrL lh 'l-hursddy. F'ilJn Ni&7hi and rLbwlar Sunda). coffees rniscd £l.h4S Inr thL Ci¥nLnl Fiind 1211?? L.l.? SS i. ,¢ raised L.1.76.1 for ihi Fabnc Fund froin th¢ C hrisimds Baar. IhL SLh(x)l F<t¥. th¥ ro%snway CJaihL'rin¥ anij ihL (iitling Tree (?0?2 L6.1711. W'c inlLnd Ii) rcpair Ihc churi h r()of in ?Q?4 and %{) scl up d KL%triLlcd RIK)r F"und dnd lidd SLwcfdl CentS 10 luiid% Iiidlly lor ihis. Th¢%L includLd a ( ()r()niilic)n l..%cnl. a l-"d%hi()n %hi)w and d .%IlLnl AuLliDn. Thc%e events along ¥b'iih doiialiDii% Iniiii individu81% Inlallid ju.%t oN'cr Ll).111111 i111d Ihis. IObTLihLr H'ith thl rL'duLlion in fLx'% Ye fr()m Pre%b1Lry l)I- L.S.111111. will go Iowdrd% Ihl rvul- rL'Pdir wi)rk nLxl yLar. ()ur Ic)lal pJymLlli.4 ihis y¥ar incrL'aSLd iu £60.946. an inLrLiL%L lif 24V/ib Ll)mparLxI t41 2022. ThL IniTr%l sibiniliiani lnirL.r wa% in ()ur Mission and Mini%tr)' alli)LUti()n tftim £21.S()3 in 20? 1(} L?8 ll fi in ?111 I Si.'itrfinf¥ rn%iE inrrvgspA hy <• l U(1 nb lly14' pg). lor thc ¥"D'iEili ol. A bi)i)k.. k¢cpL'f LaLh mc)nth. I IL4iling. Iighiing and in%uTance increased hv £ 1.11 g &$ a re4uli nl. Ihe general TIIL majiir ilLm% ()l- Fdhril Rkpai and Nlaint¢nanLL' w'¢fL fL'pldLLYllLnl of windows in the LhurLh hall along wilh ihc r<<(ra11(Trn r¥4U]r ti?tallin¥ £7.1129. Iii iliL Sitiiillli Ill L>l" Ba]LL vn pa¥L. Y. Ihe prci'iou5 ycarfs figures ha. bccn rcslatLd to Lxclude Iiii LStmLnt from ihL bank and dL'posii balallLL. Thi5 illvL51mLnl in ihL InL'S1v5 rnii L iriiwili tr'uiid bL'L"n incurreL(Iv iniluded f()r rnan. 'e Jnd Ii)ia15 £1.1.30. There is als nl) AppL'ndix thi4 yLar thi% fund is part of Longrcgational F'unds and iiot a fwid li¥ld b). (ILnL'ral Trusiecs.
Tru%tCL'S' ,InnuJl Repi)rl I'lar i'ndL'd .1 I l)i'it'mbi'r 2023 Rc'si'ri es Polici It 1% ihe Tru%tCL'¥ Pl)licy tl) hold resenL% ()f appr().ximaiLlv %ix m()nth% expcndiiure including desibFII(IIL(I liii)dN. Ai thL %'Laf ind thL Church held unre%lriciLd i&%h luiid% ()1" L 11.097 01. w'hich L7,C)51 h'ill bL'LlI dL%lb7TldlLd libr Flc brii FuTid. ThL rLYndininb. baldnLL ol- Ll,444 rLprc4¥nLs ILS4 Ihan a munih's LON Lrig?i ul" LipLll.%L% dnil rhL TnL%leL arL awarc ol- thc nLLd (u build ihi% bdlancL up l() .1 miJrL LumliTrrt'ihl¥ ILv¥l. Thi (illi Aid rLLLiiablL btslaniL ol-_iu%l Lind¥r £().IKIII %liiiulil bL r¥LLiILLI in i,'Irl%, ?11?4 %iJ tlii% M. Ill 411 I0.rd5 buildingi up rhL ( YLnLral I'un(l. li IN anti¥ipalLd Thal miTrrL luiidrJi%ing will i)ILd ii) . d()nL ID thL iomin¥ )'kai lo cc)nlinui lo rLpliniih funcl%. riiL L'l)IirLh Jl%u IiLld L I S.IM17 01. rL%IriLl¥ flind% wlii¢h h4lVL .n pri)vidLd Icir IhL purpv.4cs PLLiliLd in N(Tr1¥ 2. 6•latL'mi'nt ¢if .1 ruiti'i'%' Ri'spun5ibililii's ThL mLinber% ()I' the Kirk Se%siiin mu4t prepare lindnLial %ldlLmciS ,h1¥h L suIIiLicni dctail io Illl IippfLLialll>l? i)I' IhL tran¢111)n5 ()1" thL ('hurLh Illirin ihL linanLial )'Lar. 'I'hL Inci)Ibcr% Il. Llii Kirk SL%S11111 dfL ri%111.%1blL lor kLLPlllb pri)pcr acLc)unlinbi rLLord.s 'hich. on rcquc%t. Iniisl rLilkil IhL liniinci.ll p()sitii)n ()I' thL I'hurLh dl Ihat IilllL. '1Th14 Tiiu%I bi dc)rii li) Ll)4ufL ih;)i ihL IiiiJl1¥icil IliiliiiiLnl% iumplv iih ihL C'hiriiiLS and Tru.il¥i Ini'isimLlli {Sii)Ilandl ..ILI .005. lh¥ ('hJriLi¥% ilLLLiulliN I SLi>ilJnd i RigulJiiun% ?IM)6. inc ludi1)¥ IIIL LpaUld fJiii(IL. and thL RLbriil4llji)n% ..InL ni C"i)n&*ri'gyari4)nal FindnLe appTOI'¢d by the (yenL'rdl ..Is5L'mbly uf tliL L-IiurLh ()f %L()tlJiiJ in 21M17. -IknLy afL Jlsu rL'SPU115iblL. lur safLbJuarilinb> thL J.%%Ll% i)I' thL I'hLirLh aiid inu%1 4ikL' redM)nablL %ILP% liTrr IhL prL%Lnlii)n and'i)r d¢tLLlic)n of IrJud and c)Ihcr irrcb?ularilics. plppri)¥'Ld b¥, Ilii "I ru%lcLS 111)d on ih¥ir behalf. Date .
Independent Fxaminer's Repi)rt to the Trustees rf>f Fn48(Jw'av .St Serfs and Dei'onside Parish Church of Scotland I rLporl on th¥ aLLoulli.% ()I' th¢ chariiy for IhL )"Ldf LndLd 31 1)¥xLmbL'r 2023 whiLh are SL'I uul on pagc5 10 12. RL'SPI'Ctive respi)nsihilitirs of tThstees #nd vx4miDer 'I'hi i harity'* Irus1¥1.s arL fL%poiisihl . fi)r rliL prLpa141liun ul- IhL ac¢ount% in dLLI)rddncL' 1th Ihc ternis (?l- IhL. Charities and TruslcL' In%¥%imLlli ISci)Ilandl Act ?{11)5 and IhL C-h3riliLs .4cLllUDts Iscoilundl RLgwlations ?IMI6. The Charity Iru%lLe4 cun5ider ihal the audit rcquiremcnt ol- Rcgyulation 1011) Idl of thc Acc()unls RLguldtii)n.% dnL% nni apply. li 1% MN. resw)11.%ibilil!' lo exdminL ihL' dicounts rL4uired undci s¢ciion 4411 I Ic) of ihL ALI and li) sldl¢ whLihLr partiiulai matlir% hakL Lulllc lu &llLiIIiun. 845is of Ind¢pc'ndenl exthminiir'$ slalemenl An LxaininJlioii is cdrricxl uul in aLL()rdance 'ith Regulaiii)n I l of th¢ C"haritics AcL()unt% l %L(?ilJnd I R¢1111](7nts ?IK16. An L'l£iminati()n inLludL'S d fL'I'iLW ul. IhL accouniingb recard% kept hv thL Lharitv ancl il LibmpLiri%i)n ol- thL dlLL()un(s prLNLnlvJ wilh ihi>%e rL'Liiids. li als11 inLludL.S LUiiSidLraii()n Ill. Jny Linii%iiiil ili'iii% ()r IlisL Ii)%iirL'% in IhL dLLounl%. iiiid ¢xpldnali()n.s Ir()ni thL tnJ%lee4 i1)IiLLrnin&' £iny %ULh matters. ThL pfuLLxlurL% undLll4iken dii nul providL dll IhL LvidLIILL ihal would . riquirLd in dn ILidil. and Loll%LqULnil)' I dci noi exprcss an audit i>pinion on IhL VILW &FivLn hy IhL aLLI)unl.s. Indi'pendenl eiAminer'4 ¥t#temvnt Iii thi ¥iiur%i ()I' MN. Lxaniiiiiilii)n. Iii) liiiilllr Lume to mv dltlnlion which givcs m¢ rlasonablc Lau4L. li) bcliivL Ihal in any matcrial rL'SPLXt ihL fLwuifLmLnl%'. lil kLLp aLLuuntingF rLLords in dL¢(IrdanLL 'Ith SeLltI)n 44 11 l(a) ul. Ihc 111115 ALI and RLbiulalion 4 of thL ?OOf) .4LLounls R¢guldlii)ns. and Ic) prL'par¥ 41ccounl% which nccord with Il)L ULCOUlltiii¥ rLxord% dnd L()mply with Regulaiii)n g 01- lh¢ 20116 ALcounis R¥¥iuluiion% hab'L ni)t bL rn¢i. or lu whiLh. in my opinion. attcntiun 5huuld bL. drdw'n in ordcr Io Lnable a proper undcrs¢&inding of IhL IIL L Iiiint% li) hL fL,'ii hLd. Dale
St Si'rfs & Dei'onsidi. Church of Sicotland ReLIi ts and Pa 'ments tlccount l'ear ended 31 DL'Lember 2023 L,nresiricled Restrieted Funds F'uod5 2023 Toi#l 2112.1 2U22 Recei S.42? 46.X7(1 49.7_511 3.4N ALll¥'IIiL% f(Ir (ILnLraiingF Fund IlJiik & l)LPI)%lt inlLfL%I InvL41mcni inL()nlL 7.4N 7?.3 76 31 7$4 76 59.nll 44).)4? 9.76X 53.4111) RLnial ()l-prLmises ()IhLr RL'cLip¢ 37Y -179 744 ts ().76 fi0.4111 55.7X! Pa 'niL'nl¥ C lif kPt'nc'ratin&i fundti C'hurillllTrli' IlLtii ilivs CIVI L'rnanLI' LiJI $64 15 4X.-I I I Iital Pa 5g.hX• 564 4X.S11? fvr thi, l)c,fibrL. IransfL'rs 19.02111 9.204 'rlln%fL'r¥ 14.XXXI 4.XX¥ Lxcess nf RLL'ipl4 (bi er meni fi)r Iht, )i'ar 14.11()• 7,?811
Trossoiia St SL?rfs & Dcvonsidc Parish Church of .%ci)tland Statement of Balances Al .1 l December 2n2.1 L nresirlcied Iteitrlcied Endowment Tr'unds uiid¥ 2112.1 2112.1 RL'¥¢4tcd Tutal 21122 'I'oiAI 202.1 2(12.1 Hthnk & l)L BHnk & (ILpii%ii balan¢¢% brL)u¥hi •5.(K)5 915 ?$.9?0 I S.b40 liJ%'¢imenl in vi'ar: L.xce ol KLLL'IPI% 0SLr l)D}1nLllis lor the yeur { I I.IM)81 7.281) IlJnk &. deiiosit h(ilaiiLL ¢am¢d fvrw'aTd 25.L)?O -1,7V2 1.130 .4sL,I (Illl Aid RLiLivabl¥ 11.799 ,799 9.0$7 C i)bls nul YLI billed The balunce% for ?112? havL bcLn rL%tated i() LXLlude the L 1.130 Alice l.uke Investrnent Trnst which wd% InL()rreLilv in¢luclcd in b?c nk and dLPVSlt bdlanLLS The dccounls wcrL appfovLd by thL Kirk SL55ion on l il Y K .4ctink¥ Ses¥lon Clerk TreA$urer
.%i'rfs & Dc'vonside I'#rish C.'hurch Df .ticotland 011.5 t() the Account I'ru%tee RtmUnrU(1n And Rel#tL.d P#rlv 'fr#n¥aition l)uring thc ycar. rhc ()nly trus¢LL t() rcLLive any rLimbursLmLnt ol. Lxp¥n%LS was IhL minislLr who rLCCiVLd a t()Idl É)f L1.711 1 ?0?? L l ?191. ThL mdn4L L()iinLil 1.% Pdid bciwccn our%elvL% and () r¢mllnL'rdli()n w"Li% reLLIN'ed by nY Iru%l¥¥ dnd no paymLnL% hdvi bLLn mkLdL ()r Lxpense rLimbur i() d ¢unn¥LILd Pir%()n (11-4Lnv tru%t¥L. 2. %luic'mi'n15 in fr'und RL'rc•ipl¥ P#vmi'nl 202.1 l.'llri'strhili.d fund4 IX.5451 7.65.h 511,hh: 1.S11.(TX!I 14.XNXI 1).717 .7h 4.XNY 'I'(>tul fund% 'dhrii l.und.. I hL I rLisILL.% hJvL %LI a.%idL lunLl% li>r IhL mJinl¢nJnLL l)I' IIiL ('hiirLh pr(Ip¥ll J. ILLiiIL%I Fiinil.. 'l-hi% lunil Liin bL u%L(1 ¢15 (ILiiilL(I hv lh¢ mini4lLf i)n(l Kirk iii ol. niLd. I JLiILral Fuiid.. 'I'hi% lund 1% ui¥d i() iiiJndgl IhL ¥YLIILrdl inL(ImL cind LxpLn%u% iiiuurrLiI hy IhL (-hiirih. l)urpi)sL4 (Il- RL%lriitLd l. unil RÉii)f Fun(l.. Thi% lund 1% Ii)T the ripliiiLmLnl Jiid JTJJinlLndnL¢ l)I' IhL I'huTLh rool.. I'iirpii41 ol- IIivLs111!Lnt I'.ii(l()WTn¥nl l.iiiii! 10
Fns.%oH'a 51 .Serfs &. Dvlonside Parish Church of Seotland ti's to Ihc .4ccounts L'Dre51ricted Keslricted Funds lunds 202.1 2112.1 Total 2112.1 Toial 21122 ..Inli415 nf Donations .F() SLh¢rnc InOtL Gift Aid) 1.186 I,IX6 77.1¥6 9.0".4 -1.29X 5.9?? 2.07 ?11.1¢7h .499 R¢iov¢rcd un Gift Ai41 tlojatsons l)rdin4ry l()Fn Pl41 Ri)i)f Rcpdir Fund IkMJiioTh 9.074 3.29X 5.9?? (Iihtr ntTcrin¥-%. 1)4)#atsons ei¢ 475 411 75(1 411.454 4h.X7( 4. An4lvsi¥ of (Ithiir Inrome ',QT RLKIlV¢ry Uli F&hni ( )IhLr 291 Xh 379 29.1 379 744 .tnli%ls i)f P#1 mints C'u515 1)r gencritin% fund5 351 UffcTing ¢nw¢liJlX 51 351 5h4 915 C'hrit#hlib #iili.Itles 211.116 F_i. 21.56.1 Pr¥%bl'fw dul 11511 X5Y 271 7.575 9,11 1.339 -l.Mh7 -1?2 7.575 h.741 Mun¥¢ ('uuniil 14x 11i41 and IIKhl In%uranLL 1.339 l.Xh7 3,•94 1.%3.3 Printing. %iatli)nery ()Ihcr exn$t5 1.833 l.X.14 .1..15 $9. 1.1 I Cvl)vern*nce colts I'nl81 p¥iments 4N.502
t lierfs &. l)i'*(bnside Parish Chureh of Scoiland oli'% ID the A¢cotsnls 6. .%linisler's %iipLind All C'hurLh i)f SLI)Iland iongr¢¥alions ¢oniribuie (o the Naiional Stipcnd Fund which bears Ihc costs uf all mini%lLrs %iipind% dtld Lmplu)'¢ls Lontribuiion% lor naliondl insurJnLe. pLn%Jun dnd hnu%ing and Iiian tiind. Minislcrs. sIipL'nds are paid in aLLOTdJncL with ihL naiiL)nal %iipcnd SLdlL, whi¥h is relal<.d IL) ol- %LfviLe. Fi)r ihe year under rei'icw the minimum w'J% £3U.135 and the ma.ximum stipend l in ih¢ lillh 1nd subse4ueni N"earsl was 117.031 2022 7. (1)IliiCtii)ns fur 'l'hird Parlies IX4 172 C'hri%liJn Aid 'l-hL %unshin¥ 141)x 157 -31 12