Trinity Parish Church Hawiek (The Church of Scotland) RECEIPTS AND PAYMENTS Accouiyrs Year ended 31 December 2023 Congregation No: 060355 CbArity No: SC013892
Referenee and Administrative Infonllation ChaTity Name: Trinity Parish Church Hawick (The Church of Scotland) Charity Registration Number.. SC013892 Congregation Reference No: 060355 Contact Address: 412 Duke Street Hawick TD99PY Vlenibers of Kirk Sessi()n Principal Office•bearers Minister: Interim Moderator.. Session Clerk.. Clerk lo the Board.. Church Treasurer". Independent Exxminer untants and Business Advisors 27 North Bridge Street Hawick TD9 9BD Bankers VIrn Money 9 High Street Gal&shiels TDI IRY Bank of Scotland 7 High Street Hawick TD9 9BZ
Trustees, Annual Report Year ended 31 December 2023 Structure, Governanee and Management The congregation is a r¢sislered charity. number SC013892 and is adminislera in accordance with the terms of the Deed of Constitution (Unitary Fornl) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland. Members of the Kirk Session are the Chlty 1rns1. ltse Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a membcT of th¢ Kirk Session, is elcctcd by thc congregation and inducted by Pr¢Sbry. Certain responsibilities are delegated lo the FIllce Committee and the Property Committee as appropriale. The Kirk Session which meets six times a year is responsible for the spiritual and temporal affairs of the congregation. Objectlveg and Actlvltles The Church of Scotland is TrinitaTian in doctrine, Refom)ed in tradition and Presbylerian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a dI1n¢tiVe call and duty to bring the ordinances of religion Èo the peopl¢ in ¢v¢ry parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical biKlies in Scotland and beyond. Trinity Parish Church Hawick (Church of Scotland) exists to translate the aims and objectives of ihe Church of Scotland into the life of its membership and parish through the provision of regular worship. pastoral care and a variety of activities appropriate to the different age groups designed to encourage the furth¢rdn¢e of Cbn'stian knowledge, ¢xp¢ri¢n¢e, fellowship, s¢rvi¢¢ and love. Being placed centrally within the town it also endeavollTS in its rninisty and serYi¢e to Telate to the town as a whole and to the needs of the wider community. Worship There is norrnally one Service of public worship held in tILe Church each Sunday. Wiihin the regular diet of Sunday worship, provision is made for a statutory celebration of sacrament of Holy Communion four ttmes a year and th¢ administering of the sacrament of Baptism when appropriate need arises. We are glad to have the services of a r¢gular organist though a digital hymnal can be used to provide the musical accompaniment if required. The choir continues to make an in]wrtant contribution in ternis of leadillg the praise, and make their own contribution to a Service of Lessons & Carols in the run-up to Christmas, and together there is a relaxed atmosphere in worship. The Church is also used for large funerals of both members and non-members. Where these involve families with little or no Churcb connection we dispense with traditional fonn and follow a ¢i)mplelely informal sbucture akin to that used in coJ)ternporary pop culture. Chlldren and Young People Sadly our Boys Brigade company is no longer active since the retirement of the leader.
Trustees, Annual Report (cont) Year ended 31 Deeember 2023 The Guild The spiritual and social life of the chllh is eatlY stTengthened by the Guild which. under extremely capable leadership, in norn]al times attracts a large percentage of its twenty six members to its meetings. The friendship and care offered by the Guild is great]y appreciated both by members and friends out with the membership of the church. Each year following a thetne set by the National Guild it draws up an inforn]ative syllabus covering a wide spectnml of interests, entertainment, social and spiriftjal concerns. Working together to run coffee niornings, gales and concerts etc the Guild is able to make significant financial contributions to projects set by the Nation&1 Guild and lo the Chur¢h. The Guild meets monthly each year from Octobey to April. Entertalnments and Fellowship Committee The EnteInMents and Fellowship Committee was disbanded in 2023 due to an inability to find members. Town and Parish Members are encouraged to live out their Chrlstianity through their everyday lives in the town and nw]y contribute to the institutions and charitable concerns within th¢ Ial ¢ommunity ... in clubs. schools, hospitals, caTe homes. charity shops ¢tc. which to som¢ ext¢nt rely on th¢ Christian ¢thos for their support and effectiveness. The Church hall pre-pandemic was used every Saturday to hold coffee mornings which raised fimds for many Charities in the town and the wider world. These offered the opportLUkity for townspeople to meet together and exchange news of friends and family. Since the pandemic coffee njornings are not so popular and we have received fewer bookings for the hall. The congTegation also offers support to the town's Food Bank which is overseen from the Salvation Amy citsdel and their shop in the High Street. Overseas Interests The Kirk Session is served by a World Mission convenor who, among other things, oversees the collection of used stamps to contribute to the national church's annual appeal for one of its World Mission projects. The Kirk Session has also appointed a Christian Aid convener who Organises money for Christian Aid through coffee rnornings, retiring collectiOll5 and the like. The Harvest Thanksgiving Scrvice is Dornwlly used to cduc&te and highlight work carried out by different charities. Achievements and Performance The fellowship of Trinity Church is eentiallY happy and settled. There is a good spirit in the congregation and the basic slrnctures of the Chwch are strong and secure. Though a great deal of effort is made lo ensure Ihat Services maintsin a high standard of compctcnce, livclin¢8s, originality and relevance the attendance at Sunday Worship ljas renlained only st¢ady. Th¢ Communion Roll fell from 436 at th¢ b¢ginning of the Ye to 426 al 3 1st December 2023. Friday Fry-up - On the last Friday of each month. th¢r¢ is a men's breakfast social at Wetherspoons's which started up again following the pandemic and attracts members from other churches.
Trustees, Annual Report (cont) Year ended 31 December 2023 HAN'A¢k South Grouping - The Parish Gmuping of Hawick South comwises our own congregation together with our linked congregation of Cavers & Kirkton. along with those of Sl Mary's & Old Parish and Teviot & Roberton. Grouping Services are nornially held on FASter Day, the weekend of the Hawick Common Riding and the (one or) two Sundays in]mediat¢ly following Christmas. Another annual event orglsed by the Hawick South Grouping is an open-air seryice in the town's Volunteer Park. This is a well attended event and we enlist help from many other denominations in the towtl for this service. Looking Forwards Following the pandemic restrictions we are saddened to note that not all returned to regulaT worship but w¢ continue to reach out to all members through a regular newsletter and Christmas card in ihe hope that they will continue to feel part of our fellowship. During 2023 the Pr¢8byt¢ry of Lothian and Borders rec¢ived approval for th¢ Presbyt¢ry Plan for the next 5 years. The plan envisages a union b¢tween Hawick Trinity and 2 other charges in the town (St Mary's and Old Parish and Teviot with Roberton). Preliminary discussions have taken place within the Kirk Session about this m&ller. It is expected that discussions regarding the union will commence in early 2024. The Presbyiery Plan envisages that Hawick Trinity church will close by late 2025 and all services will take place in Hawick Teviot Chuh. The exact timescale for all of this will fom) part of the discussions tsking pla¢¢ in 2024. Flnan¢isl Revlew The principal source of income is from weekly offthings, Gift Aid Donations, T&x recovered on Gift Aid and Donations etc. In 2023, the total received was £28,540 compared to £31,822 in 2022, a decrease of £3,282. There w&$ a decrease of £1.272 on FWO Gift Aid and Offerings and incr¢as¢ of £1,266 on other Donations ctc. Gift Aid tsx received during the year was £4,996 (2022 £5,374). The Trustees continue to ask new and existing members to review their Gift Aid Donations. There was a deficit of £4,156 in Receipts over Payments compared to a deficit of £5,195 in 2022. Reserves Policy The churcb reliu on the goodwill and generosity of its rnember& through donations et4 to meet financial needs of the church and Its Vdctlvities. At the year end the church held unrestricted cash funds of £21,865 (£26,021 in 2022). This r¢prescllts approximately twelve months of expenditure based on estimated expenditure for 2024. The congregation also has ftmds invested with the Church of Scot12nd Investors, Trust totalling £49,503 at the year end (£46,566 in 2022). The budget for this assumes the vacancy will continue and that the nH]se will be llY let throughout 2024. The trustees continu¢ to monitor th¢ finances of the church and are confident will hav¢ sU1¢ient funds to meet its commitments for 2024.
Trustees, Annu&l Report (cont} Year ended 31 December 2022 Statement of Trnstttsl Responsibilitie The members of the Kirk Session / Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of rhe Kirk Session I Congregational Board are responsible for keeping proper accounting re¢or(ts which, on requesL rnust Teflect thc financial position of the Church at that time. This must be don¢ to cnsure that the financial statements comply with the Charities and Trnstee Jnvestmenl (S¢olland) Act 2005, thc Charities Accounts (Scolland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are al80 responsible for safeguarding thc assets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trnstees and signed on their behalf on the 26 of March 2024.
Trinity Parish Church Hawick (The Church of Scotland) SC013892 Independent Examiner's Report to the Trnste£s of Trlnity Parish Chureh Hawick (The Church of Scotland) I report on the aoUnts of the charity for the year ended 31 December 2023 which are set out on pages 8 to 13. Respective responsibilities of trustees and examiner The charity's trnstees are responsible for the preparation of the accounts in accordance with the ternis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (S¢ot12nd) Regulations 2006. The charity trustees consider that th¢ audit requirement of Regulation 10(1 ) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) (c) of the Act and to state whether particular matters have come to my attention. Basls of Independent examlner's statement My examination is caJTied out in ac¢ordance with R¢gulation I l of the Charilies Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the ¢harity and a ¢omparison of the accounts presented with those reconls. It also includes consideration of any unusual items or disclosur&8 in the accounis, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the COUnts. Independent examiner's statement tn the course of my examination, no matter has come to rny attention which gives Me reasonable cause to believe that in any material r&spect the r¢quirem¢nts.' to keep accounting records in accordance with Section 44(1 } (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to pr¢parc accounts which accord with th¢ accounting rrfords and comply with Regulation 9 of the 2(K)6 Accounts Regulations have not been met, or 2. to which, in my opinioo attention should be dramm in OTder to enable a proper understanding of the accounts to
Trinitv Pari ureh Ha The Church of Scotland nts ecount Year ended 31 December 2023 an Unrestrieted Funds 2023 Restricted Funds 2023 Endowment Funds 2023 Total 2023 Total 2022 Note Donalions 28,$40 28,540 31.822 Activities for Generating Funds Inv¢$tm¢nt in¢om¢ 30.794 30,794 33.317 Rental of premises Let of Manse 8.496 8,496 5.177 ments Costs of generating funds Charitable aetivities Covernallce costs 182 182 43.144 120 43.144 120 43.452 120 Total Pa menls Deficit of Receipts over Payments ror the year before transfers (4.156) (4.156) (5,1951 Transfers EIcess of Receipts over Payments for the ye¥4r
inib, Par. Hawick The Church of Scotland Statement of Balances At 31 December 2023 Unrestrlcted lunds 2023 Restrfcted Fund$ Endowment Funds 2023 Total 2023 Total 2022 Note ank&D oslt B Bank & deposit balanc brought forward 26,021 26,021 31,216 Movement fin year: Deficit of Rcc¢ipts oY¢r PaymcDts for th¢ y¢ar (4,156) (4,156) (5,195} Bank & d05]t balaD¢¢s ¢arri¢d foryard 21 021 at erA {eosl £27.054) 47 li Assets Rental income r¢ttivable Gift Aid Receivablc 980 980 i.iio Lla Creditors There are expenses totalling £5.497. relating to the period but not paid until after the year-¢nd. Thesc have nol been included in these Receipts & Payments accounts. They include an electricity expense of £2.888. 2 payment of £841 due to Cavers & KiTkton, wages of £896 and other expenses of £873. There ts Gift-Aid Tax receivable of £J. 110. and gross Rental income receivable of £980 at the yearwend whith hav¢ not been included in th¢s¢ R¢c¢ipts & Paymcnts Counts.
The accounts were appTove(] by the Kirk Scssion and Financial Board on 26 March 2024. Session Clerk Treasurer 10
Th l Trustse Remuneration and Related Party Transaetlons No trustee received any remuneration during the year. No trnstees received reimbursement of expenses during the year. 2 Movements in Funds At31 At l January 2023 Receipts Payments Transfers 2023 Unrestrlcted funds General Fund Designated Fabric FWMI Designated Ent¢rtainm¢nt & F¢llow5hip Fund D¢signated Guild Fund 38,305 (42.773) 4.468 (3.972) 24,985 21,013 496 540 (496) 985 90 673 43,446 852 21,865 39 Restrlcted fvnds Endowment Totsl funds 08es of Unrestricted Funds (Jen¢ral F The purpose of tbis fLmd is to administer the general income and expenditure of th¢ ¢huTch with Any surplus or d¢ficii b¢ing transfe0 to th¢ Fabric Fund. The Trustees are responsible for the thinistsation of this fund and in particular for the maintenance of Ihe church property. The was no movement in the fund in the year. however a transfer of £4,468 was rnade to the General Fund from tbe Fabric Fun(l and a transfer of £496 from the Entrrtainrnent & Fellowsbip Fund to the Fabric Fund. The Fabrie Fund bas been decreased to £21.013 (2022. £24,985). nt This was a fvnd to assist with the fundraising to help meet the costs of the church upke¢p and provide social functions for the congregation and friends. This fund was wound up dwing the year with the balmce b¢ing transfeed io the Fabric Fund. This is a fund to assist with the costs of church nds. provide don&lioJ)s and rl social evenls for members. After receipts of £985 and payments of £673 the Su1$ is £312 for the yur to 31°, December 2023 and this fvnd has incre&8ed from £540 to £852 at 31st December 2023. The fijnd 18 1)peratsd at the discretion of the Guild committee.
Unrestrfieted Restrleted Endowment Fund5 2023 Funds 2023 Funds 2023 Total 2023 Totsl 2022 3. An2tysis of Donations FWO S¢h¢D)¢ (n(Trn Gift Aid) Gift Aid Donations 8,719 11,538 3,886 886 3,511 28,540 8.719 11,538 3,886 886 3,511 28.540 9,991 13,038 5,374 1.174 2245 31,822 Tax R¢¢ov¢red on Gift Aid Donations Ordinary Offerings (Open P141¢) Other Offering& Donations etc 4 Analysis of Payments Costs of generating funds Olyering envelopes 182 182 182 182 117 117 Charitsble gctivities Mini5trie5 & Mission allocatio 13,617 400 13,617 400 17,527 450 31 .281 10,328 4,341 3.982 3,259 1,036 207 I,oio 43,452 Presbytery dues MiDiSter's ¢xpense8 Pulpit supply Other stsffing costs F4bri¢ r¢patrs & tnaint¢nan¢ Heat 2nd light In5urancc 1.760 10,399 3,121 4,881 3,656 1,440 1.760 10,399 3,121 4,881 3,656 1,440 Organ & music Pn"nling. ststionery and postsge Other expenses 3,870 43,144 3,870 43,144 Governanee Costs Independent exarniner's ftts 120 120 120 Other payments Purthase of inv¢strnent$ 12
Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employ&s contributions for national insurance, pension and housing and loan fund. Minist¢rs' stipends are paid in aOrdanCe with the national stipend scale, whi¢b is related to years of service. For the year under review the minimum stipend was £30.135 and the maximum stipend in the 5th and subsequent years of service £37,032. 2023 2022 6. Colleelions for Third Parties Christian Aid Salvation Amly Food Bank Dementia Cafe Cross Reach loo 835 200 260 1,135 loo 132 232 13
APPEfiDIX THE CHURCH OF SCOTLAND INVESTOR TRUST 2023 2022 Gro)vth Fun General Puwses 360 Units Fabric Fund 4,845 Units 2,099 1,944 Inco 10.96 a unit Miss Janet Bell's Bequest Fabric Fund Congregational Funds Benevolent Fund 200 Units 1,499 Units 25 Units 24 Units 2,192 16,429 274 263 19,158 2.112 15.829 264 254 18,459 Market Value at 3111212023 49 03 14