2022-12-31-accounts - Whiting Bay & Kildonan Church Of Scotland

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Whiting Bay and Kildonan Church of Scotland

Congregation Number: 120686

Receipts and Payments Account For Year ended 31[st] December 2022 Trustees Report and Budget for 2023

Scottish Registered Charity Number SCO14005

Whiting Bay and Kildonan Church of Scotland

TRUSTEES ANNUAL REPORT for the year ended 31 December 2022

The Trustees present the annual report and accounts of Whiting Bay and Kildonan Church of Scotland for the year ended 31 December 2022.

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity Name: Whiting Bay and Kildonan Church of Scotland

Charity Registration Number: SC014005

Congregation Reference Number: 120686 Contact Address: Kailzie, Grieves Road Whiting Bay Isle of Arran KA27 8FF

TRUSTEES Kirk Session

==> picture [131 x 88] intentionally omitted <==

==> picture [195 x 103] intentionally omitted <==

Congregational Board:

As per Kirk Session

Principal office-bearers:

Minister: Vacancy Session Clerk: Congregational Board Clerk: Congregational Treasurer:

Independent Examiners:

==> picture [101 x 86] intentionally omitted <==

==> picture [160 x 94] intentionally omitted <==

Bankers:

Royal Bank of Scotland Brodick Isle of Arran KA27 8AP

Whiting Bay and Kildonan Church of Scotland Trustees’ Annual Report For the year ended 31 December 2022

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Model Deed of Constitution.

Recruitment and Appointment of Trustees

Members of the Kirk Session and the Congregational Board are Charity Trustees. The Kirk Session comprises the elders who are elected members of the Church who are considered to have appropriate gifts and skills. Non-elder members of The Congregational Board serve for a period of 3 years and are nominated as having appropriate skills and commitment to the management affairs of the Church then elected at the Stated Annual Meeting and after their period of office must seek re-election.

Organisational Structure

The Congregational Board is chaired by the minister/interim moderator and meets at least six times a year. It is responsible for financial and property matters. Day to day responsibilities are delegated to the Finance and Property Committee as appropriate. The Kirk Session meets at least ten times a year and is responsible for the spiritual affairs within the Church.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian 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 distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

Achievements and Performance

We have started to reintroduce some of the activities that had been put on hold with Covid restrictions, having held some summer coffee mornings, which in the circumstances were well supported. It was good to be able to celebrate Easter with sunrise and Sunday morning services, and we again held Christmas Eve and Christmas Day services which were well received. The S.U. summer mission was able to resume their full two-week programme and was well supported and had input from our members and the locum and his wife. Uncertainty over the situation with the church vacancy meant that the S.U. camps didn’t come to the services, but Mr Brian Murray, locum, visited the camp site and so continued our link with them, and it was good to be able to welcome back the 205[th] Eaglesham Boys Brigade Company.

A new venture for the church has been the starting of a Warm Room twice a week to provide a heated space for people to meet who may be struggling with cost of living issues or who may be looking for company. This has been quite successful with a number of ‘regulars’. A spin off has been the start of a Parents and Toddlers group who are using the church hall to meet, and a Well-being group to be started once a month in the church hall.

The Church was able to continue to support, by donations, the Arran Youth Foundation, Christian Aid, The Earl Haig Fund, Water Aid and the Glasgow City Mission, as well as sponsoring four children, two in Jerusalem, one in Ghana and one in Myanmar.

At the beginning of the year, worship was capably led by a rota of retired ministers, readers, members, visiting friends, and the worship group, until the appointment of , reader in the Church of Scotland, as locum minister in June. Disappointingly, attendance at services still hasn’t returned to pre Covid levels.

Financial Review

Since coming out of Covid restrictions, some of the fundraising activities we have been unable to do have restarted, but comparison of figures should still be made with great care.

The principal source of income is from the offerings of Church members. General Fund income in 2022 amounted to £27,025, The corresponding total in the previous year was £27,488,. Contributions to the Fabric Fund amounted to £1,487. The corresponding total in 2021 was £1,016.

Necessary repairs to the manse and the church building contributed to the total of unrestricted fund expenditure of £27,527. In the previous year this amounted to £25,186. This has resulted in an increase in funds this year. The unrestricted funds at the end of 2022 amounted to £64,439, an increase in the year of £985, though a payment due to the Church of Scotland for our locum was not received in time for the accounts and would have led to a deficit. The Sponsored Children’s Fund is incorporated into the general account, and it is intended to disburse as much of these funds as possible. There was minimal movement in the Reserve and Flower funds.

While we await final decisions on the Presbytery Plan for the churches on the island, the Kirk Session have decided to defer reviewing Stewardship, however, given the ongoing uncertainty regarding the future, the church membership is warmly thanked for their continued support.

==> picture [557 x 447] intentionally omitted <==

Reserves Policy

It is the trustees’ policy to hold unrestricted reserves of approximately six months’ expenditure including designated funds. On 31 December 2022 the Church held unrestricted funds £64,439 of which £15,581 had been designated for the fabric and the reserve funds. The Church also holds restricted funds of £863 which have been provided for the purposes specified in Note 6.

The Trustees recognise that the funds held may be less than sufficient to maintain a B listed building which is over 100 years old.

Statement of Trustees’ Responsibilities

Charity law requires the Trustees to prepare financial statements which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the Trustees are required to:

Select suitable applicable accounting policies and apply them consistently;
Make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy

at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations Anent Congregational Finance approved by the

General Assembly of the Church of Scotland in 2016. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

_______

Session Clerk

Date: 2 February 2022

Whiting Bay and Kildonan Church of Scotland

Receipts and Payments Account

for Year Ended 2022 Unrestricted Funds Receipts Note £ Donations 1 24,044 Legacies 0 Bank & Deposit Interest 3 275 Investment Income 0 24,319 Regular Fundraising 2 1,027 Rental of Premises 75 Sundry Receipts 4 1,990 Weddings & Funerals 4 1,100 Total Receipts 28,511 Payments Costs of Generating Funds Charitable Activities 5 27,527 Governance Costs 0 Total Payments 27,527 Excess of Receipts over Payments for the year before transfers 984 Transfers 0 Excess of Receipts over Payments for the year after transfers 984	Restricted Funds £ 944 0 1 0 945 0 0 0 0 945 1,070 0 1,070 -125 0 -125	Total 2022 £ 24,988 0 276 0 25,264 1,027 75 1,990 1,100 29,456 28,597 0 28,597 859 0 859	Total 2021 £ 37,758 0 405 0 38,163 73 120 1,216 100 39,672 51,888 0 51,888 -12,216 0 -12,216

Whiting Bay and Kildonan Church of Scotland

Statement of Balances at 31 December 2022 Unrestricted Funds Bank & Deposit Balances £ Bank & Deposit Balances brought forward 63,454 Movement in year Excess of Receipts over Payments for the year 984 Bank & Deposit Balances carried forward 64,438 Total Cash Bank and Deposit Balance 64,438 As represented by Royal Bank of Scotland A/C 15,302 Church of Scotland Investors Trust 50,000	Restricte d Funds £ 988 -125 863 863	Total 2022 £ 64,442 859 65,302 65,302	Total 2021 £ 61,393 3,049 64,442 64,442

Funds held on behalf of the congregation by the Church of Scotland General Trustees in the Consolidated Fabric Fund CAPITAL ACCOUNT 2022 £ 6,175 Capital Fund Units - at cost 6,175 Market value of balances at 31 December REVENUE ACCOUNT Credit balance at 31 December 0	2021 £ 6,175 0

The accounts were approved by the Kirk Session and Congregational Board on 2 February 2023

For, and on behalf of, the Kirk Session and Congregational Board

	Session
____	Clerk
____	Treasurer

Notes forming part of the financial statements for the year ended 31 December 2022

Whiting Bay and Kildonan Church of Scotland

1 Voluntary income Offerings Gift Aid Tax recoverable Donations Legacies General Trustees 2 Activities for Generating Funds Regular Fundraising Events Use of premises 3 Investment income Bank interest 4 Incoming Resources from Charitable Activities Weddings and funerals Other 5 Analysis of Resources Expended Ministries & Mission allocation Presbytery dues Minister's travel expenses Minister's other expenses Pulpit Supply/Locum Expense Outreach Fabric repairs - Manse Fabric repairs - Church Heat and light Insurance Council Tax Printing and stationery Sponsored Children's Fund per Appendix Upkeep of grounds Traidcraft Goods Equipment Renewal Professional Fees Special Collections Disbursed Life & Work Transfers to Other Accounts Warm Room Other expenses	Unrestricte d Funds £ 17,510 4,561 1,973 24,044 1,027 75 1,102	Restricted Funds £ 214 730 944 0 1 1 0 1,070 1,070	Total £ 17,510 4,775 2,703 0 0 24,988 1,027 75 1,102 276 276 1,100 1,990 3,090 7,151 155 7,306 541 237 3,630 540 3,425 1,323 2,476 3,503 1,265 195 1,070 1,280 192 48 231 1,031 180 0 56 68 28,597	2021 £ 18,559 5,605 1,772 0 0
				25,936
				77 40
				117
	275 275 1,100 1,990 3,090 7,151 155 7,306 541 237 3,630 540 3,425 1,323 2,476 3,503 1,265 195 1,280 192 48 231 1,031 180 0 56 68 27,527			53
				53
				800 2,459
				3,259
				10,699 227
				10,926 635 190 1,990 440 53 3,334 1,995 2,830 882 258 1,130 0 25 0 220 1,228 180 0 0 0
				26,316

Support costs have not been separately identified as the trustees consider there is only one charitable activity and therefore support costs relate wholly to that activity.

Whiting Bay and Kildonan Church of Scotland

Notes forming part of the Financial Statements (continued) For the year ended 31 December 2022

6. Movements in funds

6. Movements in funds
	At 1 Jan	Incoming	Outgoing	At 31 Dec
	2022	Resources	Resources	2022
	£	£	£	£
Designated funds
Fabric fund	18,594	1,487	-4,748	15,333
Reserve fund	248	0	0	248
Total designated funds	18,842	1,487	-4,748	15,581
General Fund	44,612	27,025	-22,779	48,858
	63,454	28,512	-27,527	64,439
Restricted funds
Sponsored Children's Fund	640	944	-1,070	514
Organ Fund	216	1	0	217
Flower fund	132	0	0	132
	988	945	-1,070	863


Total Funds	64,442	29,457	-28,597	65,302

Purpose of Designated Funds Fabric Fund

Reserve Fund

This has been set aside by the trustees for the maintenance of the church properties.

This fund has been set aside by the trustees for unforseen expenditure.

Purposes of the Restricted Funds Organ Fund Flower fund

To provide for organ works.

For children supported in other parts of the world. (See Appendix)

Sponsored Children's Fund

Whiting Bay and Kildonan Church of Scotland

Notes forming part of the financial statements (continued)

for the year ended 31 December 2022

7. Staff costs and numbers Salaries and wages Social security costs	2022 £ 0 0 0	2021 £ 0 0 0

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's national insurance contributions, 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 stipend was £28,700 and the maximum stipend in 5th and subsequent years £35,269.

8. Trustee Remuneration and Related Party Transactions

During the year the minister received reimbursement of expenses incurred totalling £2,043 (2021 - £1,707).

No other trustee received remuneration or expenses during the year.

9. Analysis of net assets among funds

	General	Designated	Restricted	Total
	£	£	£	£
Bank and deposit balances	48,858	15,581	863	65,302

10. Collections for Other Organisations

Poppy Scotland Water Aid Christian Aid	2022 £ 110 250 671 1,031

Whiting Bay and Kildondan Church of Scotland Appendix to Financial Statement

For the year ended 31 December 2022

Whiting Bay and Kildonan Church of Scotland

Budget to 31 December 2023 Income Gift Aid Tax Donations Organisations Other income Weddings/ funerals Offerings	5,000 2,500 0 3,400 800 11,700 17,500 29,200

Expenditure Ministries and Mission Presbytery Travel Ministers expenses Repairs Council Tax Insurance H & L Organ music Print stationery Education Sponsored Children Special Collections Other	18,300 150 550 250 4,000 3,050 3,700 3,200 - 400 60 1,000 1,000 2,800
	38,460

Surplus -9,260

Balance at 1 Jan 2022 Income Donations Gift Aid Tax Recovery Interest Expenditure Bible Lands - Embrace Middle East Compassion UK Action Aid National Society for the Visually Handicapped (Al Shurooq School) Balance at 31 Dec 2022	£ 640 2022 £ 730 214 0 944 2022 £ 255 350 210 255 1,070 514	2021 £ 635 225 0
		860 2021 £ 275 350 230 275
		1,130