The Church of Scotland Eaglais na h-Alba Knock Parish Church of Scotland Receipts and Payments Accounts 2022 Congregation Number- 442343 Charity Number- SC014492 Reference and Administrative Information c.harity name.. Ch￿ty Rebij%lralj()n Number.. Congrcgation RefLTencc No: ConlaLt Addr￿S.. Knock Parish Church of Scotland SCU14492 44?.34.1 TRUSTEES 1cT]ibci-s of thc Kirk- Session Iliiicrim M(Mletalor) bell (Se&sion Clerk) Elder) cir Elder) Principal Office-bearers Inlerim MiKler8tor Scssion Clcrk As.SL%%C)r F.IdLr As5¥*sciI' Elder TrcasurLr BAnker5 Bank of Scotland 47 Cr()mwell Sireet Stornoway Islc of Lcwis HSI 2DD Trustees, Annual Report Year ended 31 December 2022 Structure, Governance and Management GovernittE Document The Church is adrninistered in accordance with the tenns of the United Free Church Constitution. Recruitment aiid Appointment of Tru5tee5 Members of the Kirk Session are the charity trustees. The Kirk Session members are thl Elders of the church and are chosen from those mernbers of the church who are considered io have the appropriate gifts and skills. The Minister, who is Moderator of the Kirk Session, is elected by the congr¢8ation cind iNluetcd by Presbytery. The Deacons, Court is appointed from within the congregation and consists of individuals who are believed to have tlie skills and commitment to contribute to the man2( bvemLnt affairs of the Church. Or2anisational Structure The Kirk Sessiciii, which is chaired by the Minister and consists only of Elders, meets as rquired throughout the year and is responsible for spiritual affairs within the congregation. The Deacons, Court is Chaired bv the Minister and consists of Elders and Deacons. This court meets as required throughout the year and deals primarily with matters of finance and fabric. Objectives and Actiiryties The Church of Seotland is Trinitarian in doetrine, Refomied in tradition and Presbyterian in polity. It exists to glorify God and to work for thc ad￿'anCement of Chri%t's Kinedom throughout the *orld. As a National Church, it acknowledgies a di%tinctive call and duty lo bring the ordinances of religion ID the people in every parish of Scotland through a territorial miThisty. It coop¥rates with other Churches id various ecumenicdl bodies in Scotland and beyond. Services During 2020, services in the Church had to be su%pended due to Scottish Goveniinent strictions relatin8 10 Covid-19. Whils1 Sunday morning slrvices have resurncd in the Churcli. Sunddy eveningy service5 are yet to resume. Services are usually held every Sunday in the Cl)urch at Gc11Tiibost, eommLnLing at 12 noon. DuriTtg School tern time, the Sundciy School mee1£ during the momtng service every Sunday. mid-week meeting for Bible study and prayer is held every Thursday at 7.00pm. Communion Services The Sacrament of the Lord s Supper is di.%pensed io the congregation twice each year - on the third Sunday in April and on the first Sunday in November. The Sacr(ImLmt is preceded by a series of prci)dralory services on Thut3day, Frid¢ly, and Saturday evening%. The Commiinion Sec2son closes with a Service of Thiinksgiving on the Monday Evening. There is provision for Gaelic worship durÈn8 the Communion Season. Achievements and Performance Sabbath services are usually held regularly in the chU￿h Llt Garrabost with approximately 25 morning attend￿CeS. The mid-week meeting is attended by approximalely 10 worshippers. The Communion Season, in April and November, is an important feature of congregaiional life with services being conducted by a visiting Minister and many visitors in attendance. Attendance at th¢ main Comrnunion Service on the Sunday moming is roughly 50. The vacant manse conlinued to be let in the year to 31 December 2022. Trustees, Annual Report (continued) Year ended 31 December 2022 Financial Rei'iew Thc priI)Lil)dl sourcc of congregalional incom¢ is through the weekly Frecwill Offcring system and Gift Aid iax rL'LlaimLd thLrclri)m. Hisiorically, Gift Aid i&x1185 been recovercd in rcspecl of the Tax I'car, 6 April to 5 Apiil. This will allow the Longrcgalion to become aligncd to the national Church ol- Scotland policy of recovering Gift Aid tax on a calcndar yLar b￿$1$. P¢r Lapita gTivin&F withÉtl the congFregation has always been, and conlinucs to be. commendable. However, the CLiiibrLgalion is nDi complacent at a timc of incrcasin¥ linancial challcngcs and cffective stewardship continues to b¢. LnLouragLd. Fabric reser%'es are deemed suffieient as the Church building benefits from a comprehensive fabric repair programme carried oui durin8 thc latc 1990s. Reserv￿ Policy It is the 'frusice5' p()licy to hold sufficient rcscrvc8 to mcet thL COSt of mainiaining and repairing? the main Church building and MansL at Garrabosi along Wlth other huilding rLlaia co%lb incurred during the ycar. At Ihe yur end, the cong?rc&7ation held unrestricted fabric funds of£36,774.70. STATF:MLNT OF I'RllfiTF.F.S' RESI'ONSIBILITF. Thty m¢mhcrs oftlic Kirk Scs5ion ond t)cacons C'.ourt niust prLyarL' finanLial sl8l¢m¢nts which give 8ulTicieDI dei(iil io enable an ¢ippfLLialion of the ir(In.saLli()ns cifthc CIIuiLh during thc fin¢in¢ial y¥ar. TIIL nicmbcrs of the Kirk %¢%sion and l)LaL4)ns Court are resp()n.%ible fi)I' kL"Lpiiig' prc)PLr aicounting rccords which, on requ¥sl, niugi rulleLt the fii)anLial p(Isitioii i)f tlic LongrLgJd1ion ai Ihal liiiic. This niusl bL diinL to eii%ure Il)al thL linc?tILial stalcmLnl% L()l￿pIY wilh thc Chlc rilic4 and 'l-ru%lLY Investment ISLotldncl) ALI 20115, the Chdi'itiL".% ALLiiunt% ISLI)Ilcindl RLg7ulali(bn% 211116 <￿d iliL. RLgTuldlii)n% AIiLni C(Inb)rcbiatii)Iial FinaiiLL approved by thc GLnLr for year 3 397.35 8 042.75 Knock Parish Church of Seotland Statement of Balances Year ended 31 December 2022 LTnre4tricied Restricied Endo*menl Funds Funds Funds 2022 2022 2022 Total 2022 Total 2021 Bank Balances Bank balanLes BIF at l January 2022 65,711.03 O.IK) 65,711.03 57,668.28 Movement in ye8r SuTplusl{defieil for yeat) (3J97.351 O.IK) {3.397.35) 8,042.75 Bank balAnces CIF ai 31 December 2Q22 62.313.68 O.(K) 62.313.458 65,711.03 IDve5tmenls Assets Gift Aid Receivable Liabilities Ouisignding loan The accounts were approved by ihe Kirk Session and D¢awns' Court on ... For and on behalf of the Kirk Session and Deacons Court.. Sesslon Clerk Treasurer Knock PAri5h Church of Stotland Notes to ihe Accounts l. Trustee RemunerAtion and Relaied Party Transactions No Irustee r￿e1ved any remuneraiion or reimbursemenl of expens￿ during the year. No trusiee or a person related to a trustee had any personal inierest in any contracl or transaction entered into by ihe charity during th¢ year. 2. Movements in Funds At 01101122 Rteelp15 At P*)menls T￿nSfer5 31112J22 Unrestricted fund5 General Fund Desigynaied Fabric Fund Desi&ynaied Sunday School Fund 28,769.58 29,713.20 33,110.55 36,774.70 166.75 0.00 25.372.23 0.00 36,774.70 166.75 65.711.03 29.713.20 33.110..5S 0.00 62,313.68 Restricted fund5 Endowment funds TOTAL FUNDS 65.711.03 29.713.20 33.110.54 0.00 62J13.68 ses of desi nated funds Fabric Fund - the Trustees have sel &side th¢s¢ funds for ihe mainlenance of the Church and Manse Sunday School Fund- the Truslees have sei aside these funds to allow the operation of the Sabbath School Ilnrestricted Reslrleted Endowment Funds Funds Fund$ 2022 2022 2022 Total 2022 Total 2021 3. Analvsis of donation$ Offerings (non Gift Aid) Offerings (Gift Aid) Tax recovered on above Open plate offerings Ceniral Fabric Fund Grant Comhairle Nan lilean Siar R,276.15 10,728.00 3,168.05 901.00 ().00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8.276.15 0.00 10.728.00 0.00 3.168.01 0.00 901.00 0.00 0.00 0.00 0.00 10,345.00 13,515.00 3,226.03 522.00 0.00 0.00 23.073.20 0.00 0.00 23.073.20 27 608.03 An4lys1$ of P$ym¢n¢$ Colts of Cw¢n¢rgtlni Fund$ Offering envelopes 237.79 237.79 0.00 0.00 237.79 223.08 0.00 0.00 237.79 223.08 Ch*rS1oble actl%,Itles Ministricg and Mission allocaiion Presbytery dues Pulpil Supply Communion F.xpense abric Repairs ICJeTreral Fund) Heal and light Insurance nuireAch & Sunday School Rates 19,420.50 774.00 1,590.90 0.00 0.00 0.00 0.00 ().oo 0.00 0.00 0.00 0.00 0.00 19,420.501 0.00 774.00 0.00 1,590.90 0.00 60.50 0.00 2.332.43 , O.IKI 6,175.58 972.97 300.00 0.00 18,253.43 397.00 983.44 232.11 9.967.36 0.00 I,R2fy.36 2,332.43 6,175.58 972.97 300.00 0.00 0.00 32 014.11 3162fj.8 o.o(I 0.00 31 626.88 Ctroverngnce costs Independent examiner's fees 300.00 0.00 0.00 300.00 300.00 Other p4ymentS Sundry expenses Bank charge5 945.88 0.00 0.00 0.00 0.00 0.00 945.88 529.99 33 110.55 0.00 0.00 33 110.55 33 (ft67.18 5. Minister's Stlpend All Chur¢h of Scoiland congregations coniribute lo the National Stipend Fund which behrs the ¢os¢s of all minisier's stipends and employer's contributions for nalional insurance, pension and housing and loan fund. Minister's stipends are paid in accordance with the national stiwid scale, which is related to y¢ars of s¢Th'i¢¢. For the year und¢r review Ihe minimum stipend was £28,700 and the maximum stip¢nd lin the fifth and subsequent years) yas £35,269. APPLNDIX FUNDS HELD ON BF.HAI.F OF THE CONGREGATION BY TIIF. CHIIRCH OTr SCOTLAND GF.NERAI, TRUSTEES 2022 2021 CAPITAL ACCOUNT Ciedit balances held at 31 December at cost 0.00 REVENUE ACCOUNT Ciedit balance at 31 December 57.92 57.92 57.64 57.64 io