The Church of Scotland
New Pitsligo Parish Congregational Accounts 2022
Congregation Number 342035 Charity Number SCO14620
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Receipts and Payments 2022
Reference and Administration Information
Charity Name:
Charity Registration Number
Congregation Reference Number:
New Pitsligo Parish Church
SCO 14620 342035
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Contact Address:
New Pitsligo Parish Church
Church Treasurer.
Session Clerk (Temporary) Clerk to the Board Minister —— a Bank Bank of Scotland Seaforth Street Fraserburgh AB43 9BB
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Trustees’ Annual Report Year ended 31%t December 2022
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Structure, Governance and Management
The Church is administered im accordance with ithe terms of the Deed of Constitution
Recruitmentand Appoimiment of Trustees
who are considered to have the appropriate gifts and skills. The CongregatBoard i s onalappointed skis and commitment to contribute to the management affairs of the Church, ip become members of the Board. Board members are then appointed at the Stated Annual Meeting and serve for a
Organisational Structure
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The Congregational Board is serviced by the Clerk to the Board and chaired the Mimster anc Sessionmeets bi-monthly and is responsible for the spiritual affaws of the Church iS servicedby the Clerk. | The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. It exists to glorify God and to wark for the advancement of Chrisf's Kingdom throughout the world. As a national Church, i acknowledges a distinctive call and duty to bring the ordinances of religion toChurchesthe peopiein variousmn everyecumenicalParsh of bodiesScotlandin Scotlandthrough aandterritoriatbeyond.ministry. It co-operateswith other inof[12-20.] New Pitsligo the Church holds regular Sunday services at 11.30amwith an average attendance pariner Sinchen & Tyne Church Joint World Day of Prayer Service with St John’s Episcopal
opportunity to come and enjoy a trne of feliowsimp anc make an extra donation, by means of a giving envelope,to Church Funds. The Church also prowided a cake & candy stall at the wilage Platinum dubdee Fun Day. Tea/coffee is served before the service on last Sunday of each monith.
communication, particularly at this time of change within the Church of when many Churches throughout Scotland, including New Pitsligo, face closure and info new unions. | * |
Trustee’s Annual Report (continued)
Achievements and Performance
Numbers attending reguiar Sunday worship have declined with many not returning afterthe Covid pandemic. The weekly service is recorded at Strichen Church and made available on New Pitsiigo Community Facebook page where it can be viewed by those unable to attend Church in person.
We are most grateful to the 6 officers and heipers win gece freely of ther tiene to help and encowage the boys in thes endeavours.
a membership of 217 at 31 December. The deat of Session Cierk, (IE wes 2 great|toss
to be removed to safe keeping as the bell tower fixings had deteriorated.
heatingbolder and oil tank.
Fi
cal Reva
Gift Aid income for 2022 was £7953 an mcrease of £1677 from the previous year
WFO incomewes £3128 2 decrease of £296 from the previous year. While the ordinary plate offeringsof £474 saw an mcreaseof £150 from the previous year.
There was 2 total income of £1840 from wedding and. funeral fees for the year.
Donations to the Church of £2015 was a decrease of £2406 compared fo the prewous year.
Church maintenance costs were greatly increased ip £5349.60 as 2 resuit of siomm damage to the building. Regular upgrade and maintenance to the manse amounted to £1973.50
amounmied to £1069 and stall at the Jubilee Fun Day raised £353.48
This year our church raised £296.81 for third party organisations. A decreaseof £132.19 from the
Reserves Policy
Whilst we do not have a reserves policy as such, we do have legacy accounts invested. These are revenue costs.
Trustees Annual Report (continued) Year ended 31 December 2022
The members of the Kirk Session/Congregational Board must prepare financial statements which This must be done to ensure that the financial statementscomply with the Charitiesand Trusts investment {(Scotiand) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Scotlandm 2007. They are also responsiblefor safeguardithe assets of the Church a n d mustg
Approvby the Trust e es dand signed on their behalf
Date... cen Gf Hef 2B crests
tH
budepemdcat Examimer’s Keport te the Trustees of New Pitsligo Parish Church
I report om accounts of the chamty for the year ended 31 December 2022 which ane set out om pages 5 to 1f
The charity’s trustees are responsible for the preparation of the accounts in accordance wath the teoms of the Charities and Trustees Investenent ( Scotland ) act
The charity trustees comsades that the audit requxcment of Regulation 10(1 \ (d) of the as required under section 44(1)(c) of the Act and t» state: whether pastioulan matters: have come to myattention.
Basisof independent examiner's statement.
My examination is camed out in accordance with Reeulation 11 of the Chanties Accounts ( Scotland) Regulations 2006. An exammation mceludes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures im the accounts, and seeks explanations from the trustees comcenning any such matters. The procedures undertaken do act provide all the evidence that would be required in accorumts.
Independent examiner’s statement In the course of my cxamunation, me matter has come to my attention (other-than
- 1 whuch gives me reasonable cause to believe that in any material respect the requirements:
to keep accoumtimg recends m accordance with Section 44( 1) (a) of the
to prepare accounts whuch accord with the accountimg records and comply with Regulation 9 of the 2006 Accounts Regulations hawe not been met. or
- 2 to which, m my opmmon, attention should be drawn m order to enable a proper
set out those matters which come to your aititiomtixem.
meSEESSe aS ee I ee eR oe ee
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NEW PITSLIGO PARISH CHURCH RECEIPTS & PAYMENTS ACCOUNTS YEAR ENDING 31ST DECEMBER 2022
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Funds Funds Funds otal Total
REOHPTS Note3 2022 2022 2022 2022 2021
Bank & Deposit interest 240.72 2484 265.56
investment Income §2.71 52.71 52.64
Receipts fromm General Trustees 12853 .02 12853.02
‘Other 11390. 11390.50 2807.00
PAYMENTS Notes |
Cost ofgenerating funds 147.82 R472 8 E25
Charitable activities 28919.78 1766.72 30686.50 27476.76
Governance Costs |
Total Payments 29067.60 1766.72 3083432 27605.30
Exoess (Deficit) of Receipts 12583.91 -1526.00 2424 11082.75 -3017.40
ower Payments for the year
before ‘transfers
Transfers. | 0.00
Emoess (Deficit) of Receipts: 12583.91 -1526.00 24.84 11082.75 -3017.40
ower Payments for the year
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NEW PITSLIGO PARISH CHURCH
STATEMENT OF BALANCES
AT 31ST DECEMBER 2022
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|Unrestricted|Restricted|Endowment|Total|Total|
|Funds|Funds|Funds|2022|2021|
|BANK& DEPOSIT BALANCES|
|brougint forward|FS|Zi|25339%|743055|IMDBWD|35643.20|
|MOVEMENT|im|YEAR:|
|Rank: S. Demesit baliamoes|
|carried|forward|11787.70|2385935|746148|4310855|3202550|
|investments|at market value|3290|8=693577.20|
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Moderator
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NEW PITSLIGO PARISH CHURCH NOTESTO ACCOUNTS 1 Trustees Remuneration and Retsted Party Transactions
During the year the minister receive reieeisarsesnent of travel expenses £1123.10 and Gouncil tax £429 65 (New Pitsligo share}
The Minister's Stipend is paid by the General Trustees Edinburgh. ived £680.09 for cleaning the Church ved matetbarsesmeartaff £23 37 for postage and £247.10for purchase of Xmas Hampers from Bruce Beruresst
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|mm?|Recsigts|Payments|Transfers|2022|
|Unrestricted|Funds.|
|Designated|Fairic Fumd|GSR 29|M2462|-10323.10|4001|3|
|(in|Gen|A/c}|
|{in|Gen|Af|
|Montication|Fond|
|(im|Gen|Aj)|
|Designated|Messy|Church|Fund|252.82|PEPE?|om|
|{in|Gen|Ajc}|
|Genera!|Fund|5345.03|207i.89|-T8742|SS|PFS|PAG|
|Total|erespicted|Funds|796.21|41651.51|-29067.60|11787.70|
|Sestricted|Funds|
|apacy|Fund|21571.46|240.72|-759.00|21053.18|||
|Seundiay|Schaal|Fund|375.00|-12.00|363.00|
|‘Bruce|Bequest|Fumd|3438.90|~995.72|2443.18|
|Total|Restricted|Fums|PERES|35|8=6PADT2|-1766.72|23859.36|||
|Emadioummesnt|Furnes|
|Gea. GS. DawitisonTrust Fara|7436.65|24.84|7461.49|
|Total|Endowment|Funds.|FSS|Pa B4|T4649|||
|Total|Fawads.|S2OZSBS|APIWP_O7|-308F34.32|4310855|
|Chuncit|of|Scotland|Trost|3877.20|3302.50|
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|Purposesof|Unrestricted|Funds|
|Fatwic|Fund|-|The|Trustees|have|set|aside this fund|for|minor|repairs|to|Church|&|Manse|||
|Flower|Fund:|This|és|a|fund|to|provide|flowers|for|display|ducing|semines|of|worship|
|General|Fund|:|Ths|&|a|fund|to|meet|the|everyday|running|costs|of|the|Chusch|
|Purposesof|Restricted|Faseais|
|‘egacy|Fund|:|This|fund|is|to|be|wend|for|major|repair|work|om|the Chanch|and|Manse|
|Krk|Session|Fund|This|fund|is for|wee iby|the|Kirk|Seasion|at|their|discretion|||
|Sunday|Schoot|Fund:|This|tiund|is|to|he|weed!|for|the|rumsiing|of tthe|Sunday|School.|||
|Bruce|Bequest:|This|fund|receives|money|each|year|to|be|distributed|tm|peopit|im|tite|
|parish|at|the|discretion|of|the|Kirk|Session.|
|Purposesof|Endimanmenis:|Faemits|
|Geo|GS|Davidson|Trust|Fund:|The|intesest|aocmed om|this|fume! to|be|paid|aut to|people|of|||
|the|parish at the discretion|of|the|Kirk Session|
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The Church of Scotiand Trust: The dividends are paid to the GenexaliAf The value of theGrowth Fund equates to 150 units at a price of £ 5.4) per wit.
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| Uinnestricted | Restricted | Endowment | Endowment | |||
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| Funds | Funds | Funds | Total | Total | ||
| 2022 | 2022 | 2022 | 2022 | 2021 | ||
| 3AnalysisofDonations | ||||||
| WRO Scheme (mot GiftAid) | 3128.00 | 3128.00 | 3424.35 | |||
| Tax Recov on Gift AidDonations | 1346.38 | 1846.38 | 1562.61 | |||
| Tax Recow on Gift Aid Smaill Dom Scheme | 1585.62 | 1585.62 | 40110 | |||
| OrdinaryOfferings{Opem Platte) | 473.30 | 473.30 | 323.70 | |||
| Other | ||||||
| EnemyGrant. | ||||||
| Deposit Bruce Bequest | 405.00 | |||||
| 17001.80 | 17001.30 | 16817.76 | ||||
| Actheities fox Generating Funds |
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| SponsoredWailk | 3S | |||||
| Quiiz Wight | obs2) | |||||
| 353.48 | 353.48 | 310.50 | ||||
| Bank&Bond Interest | ||||||
| interestBonds&Bank | 240.72 | 240.72 | ||||
| Geo5DavidsonTrustFundA/c | 24.84 | 24.84 | ||||
| Receipts from Generallrustees | 12853.02 | 12853.02 | ||||
| 12853.02 | 240.72 | 24.84 | 13118.58 | |||
| Invesimerstimcorme | ||||||
| CofScotDeposit&GrowthFundDividend | 52.71 | 52.71 | 5254 | |||
| OtherReceipts | ||||||
| FuneralFees&Weddings: | 1340.00 | 1840.00 | 480.00 | |||
| Life&Work | 144.00 | 144.00 | 144.00 | |||
| Pulpit Sapaoiy Str Ty & Exdiombungeh | 252.90 | 252.90 | 0.00 | |||
| Sale ChuncingandBooks: | 3.00 | 3.00 | 3.00 | |||
| Legacy | 5000.00 | |||||
| 21390.50 | 240.72 | 2434 | 1865605 | Fe070D | ||
| DhonentiiomsBakemneTortal | 4051.51 | 240.72 | 24.84 | 41917.07 | 24587.90 |
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| Unrestricted | Restricted | Endowment | ||||
| Funds | Funds | Funds | Total | |||
| 4 Analysis ofPayments | 2022 | 2022 | 2022 | 2022 | ||
| Costs of Gemerating Funds ‘Hires offHeal |
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| Offering Envelopes | 147.82 | 147.82 | 128.54 | |||
| Chanttathite Activities Ministries & Mission Allocation |
13709.00 | 23708.00) | ||||
| Overpayment54BMAllccation | -1117.00 | -1117.00 | Cow | |||
| Locum Costs | 0.00 | 368.02 | ||||
| Other StaffingCosts | 1170.00 | 72m | 869732.00 | |||
| FabricRepairs &Maintenance | 10323.10 | NBB310 | 6 | |||
| ShareManseCoTax&insurance Heat & Light |
656.40 2127.55 |
640 2227.55 |
156508 3ASS |
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| Insurance | 1662.70 | 1667 | 8 162092 | |||
| Other expenses Life&Work |
144.00 | wesen |
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| Miscellaneous Other expenses/monies paidout |
632.37 313.00 27897.22 |
7672 1766.72 |
GA2.S7) zu 29663.94 |
IEL.AD ZEQZ 27226.76 |
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| OfSchequesduetoinsufficient | ||||||
| fundsinAjc at end of 2021 Payments Balance Total |
1022.55 28919.78 9067 60 |
$1766.72 1766. |
1022.56 30886.50 3 34.32, |
27226.76 355 30 |
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5 Ministers Stipend:
All Church of Scotland congregationscontribute te thee National Stipend Fund which bears the cost of alll ministers" stipend!amd! comiributions for National Insurance, pension and housing and joan fund.
Ministers ‘stipends are pani im acoordancewith the National Stipend scale, whichis relatedto years Of swendie Thor tthe year miler review the minimum stipend was £28,700 the maximum stipend in
| & Coliections for Third Parties | 2022 | 202% |
|---|---|---|
| Christian Aid 2 Years | 549.16 | 313.00 |
| Macrniliian Nurses | 116.00 | |
| RNL Fraserburgh | 60.65 | |
| RNU Fraserburgh BrownPennies | 12.00 | 429.00 |
| 621.81 |
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ABPENDIX
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THEFUNDSCHURCHHELD OtOF SCOTLAREDBEHALFOF THEGENERALCONGREGATION TRUSTEES BY
CAPITAL ACOOAINE 2022 2021 |
£ £
Capital Ratance heidi at 31stDecember2022 60000.70 0000.70
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REVENUE ACCOUNT
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Capital! Balamoe held at 3ist December 2022 1023254 20893.56
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