UPPER DONSIDE CHURCH OF SCOTLAND
RECEIPTS AND PAYMENTS ACCOUNTS FOR YEAR ENDING 31 DECEMBER 2022 CONGREGATION REFERENCE NUMBER 331991 CHARITY REGISTRATION NUMBER SC014679
UPPER DONSIDE PARISH CHURCH OF SCOTLAND
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2022
The Trustees have pleasure in presenting their report together with the financial statements and independent examiner’s report for the year ended 31 December 2022.
REFERENCE AND ADMINSTRATIVE INFORMATION
CHARITY NAME: UPPER DONSIDE PARISH CHURCH OF SCOTLAND
CHARITY REGISTRATION NO:
S$C014679
CONGREGATION REFERENCE NO:
331991
CONTACT ADDRESS:
PRINCIPAL OFFICE BEARERS
INTERIM MODERATOR:
LOCUM:
SESSION CLERK:
DEPUTE SESSOION CLERK:
CHURCH TREASURER:
INDEPENDENT EXAMINER
BANKERS
The Royal Bank of Scotland ple Aberdeen Queen’s Cross Branch 40 Albyn Place Aberdeen AB10 1YN
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UPPER DONSIDE PARISH CHURCH OF SCOTLAND
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2022
REFERENCE AND ADMINISTRATIVE INFORMATION (Continued)
TRUSTEES:
We adopted a Unitary Constitution on 8" June 2022.
STRUCTURE, GOVERNANCE AND MANAGEMENT GOVERNING DOCUMENT
The Church is administered in accordance with the terms of the Unitary Constitution.
RECRUITMENT AND APPOINTMENT OF TRUSTEES
All Members of the Kirk Session are the Charity Trustees. The Kirk Session Members are the Elders of the Church and are chosen and Ordained from those members of the Church who are considered to have the appropriate gifts and skills. A number of the ex-Congregational Board members were co-opted onto the Kirk Session in an ex-officio capacity. The Interim Moderator, who is a member of the Kirk Session, was elected by the Presbytery of Gordon.
ORGANISATIONAL STRUCTURE
The Kirk Session meets a minimum of four times a year and is responsible for spiritual affairs within the Church. Certain responsibilities are delegated to the Education (Children and Young Persons) Committee, Outreach/Mission Committee and Worship Committee, Business Committee, Finance Committee, Property Committee and Social Committee as appropriate. All of the above mentioned Committees meet as required and report to the Kirk Session as appropriate.
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UPPER DONSIDE PARISH CHURCH OF SCOTLAND
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2022
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 Abroad.
In Upper Donside our objectives are to bring God’s Word to as many people in the Parish as possible, to be seen as a caring, loving community of God’s people and to play a full part in the life of the whole community as a Church and as individuals.
OBJECTIVES AND ACTIVITIES (Continued)
Regular Services and Worship
We have been holding the first service of the month in Strathdon Church at 10.30am and the service on the third Sunday of the month in Lumsden Church. The services on the second and fourth Sundays have been held in other churches in our new Parish Grouping. In September we were able to re-open Towie Church for occasional services.
Holy Communion is also included in some of these services during the year.
Other Special Services of Worship and Celebrations held during the year.
We have not been able to hold all our usual special services during the year but some of them have been possible such as the Lonach Celebration service in August and the Annual service for the Friends of Old Glenbuchat Kirk. Weddings, Funeral Services and Memorial Services are held in our Churches throughout the Parish.
Joint Spring and Remembrance Services with Historic Churches Scotland were held in Kildrummy Kirk. Baptisms, Weddings, Funeral Services and Memorial Services are held in Kildrummy Kirk.
Regular Activities held during the year
A holiday club for the children which usually takes place in the first week of the summer holidays could not be held this year but it is hoped this can take place in 2023.
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UPPER DONSIDE PARISH CHURCH OF SCOTLAND
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2022
Community Activities
All our services of Worship, Celebrations and Activities are open to the whole community. A large number of our members are involved in community activities, so the Church presence is STRONG IN THE COMMUNITY.
ACHIEVEMENTS AND PERFORMANCE
This year, attendances in respect of our Regular Services and other services have increased. Our average attendances for Regular Services — Strathdon and Lumsden (Auchindoir) and from 04.09.22 Towie is 25. Some people do not feel confident enough to come back to church but Rev. Crouch has recorded many services and posted them online. An analysis was done towards the end of 2022 and the average number of viewings was approximately 210 per week. Christmas Services have been possible to hold in person this year. Unfortunately some had to be cancelled because of adverse weather conditions Funerals and Memorial Services — Churches are normally full (80-400) depending on size of Church.
FINANCIAL REVIEW
The net result for the year is an overall Deficit of £19645 (2021: Surplus of £1178) Page 7 refers.
RESERVE POLICY
It is the Trustees policy to hold Cash Reserves of no less than six months expenditure. Regretfully due to Covid this has not been possible for the last 3 years.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The members of the Session must prepare financial statements, which give sufficient detail to enable appreciation of the transactions of the Church during the financial year. The members the Session are responsible for keeping proper accounting records which, on request must reflect the financial position of the Church at that time. This must be done to ensure the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, 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 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
-
Approved by the Trustees and signed on their behalf,
-
~~a~~
UPPER DONSIDE PARISH CHURCH OF SCOTLAND
Independent Examiner’s Report to the Trustees of the Upper Donside Parish Church of Scotland.
I report on the financial statements of the charity for the year ended 31 December 2022, which are set out on pages 6 to 14.
Respective responsibilities of trustees and examiner
The charity trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“The 2006 Regulations”).
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the 2005 Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes 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 in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence, which would be required in an audit; consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination no matter has come to my attention
- which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with Section 44(1) (a) of |
the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, | and
e to prepare accounts which accord with the accounting records and | comply with Regulation 9 of the 2006 Accounts Regulations have | not been met, or | |
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
ee - .
UPPER DONSIDE PARISH CHURCH OF SCOTLAND
;
RECEIPTS AND PAYMENTS ACCOUNT
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|||||||||
|---|---|---|---|---|---|---|---|
|YEAR|ENDED|31st DECEMBER|2022|
|Note|Unrestricted|Restricted|Total|Total|
|Funds|Funds|2022|2021|
|£|£|£|£:|
|RECEIPTS|
|Donations|2|23,240|-|23,240|32,103|
|Bank &|Deposit|Interest|10|55|65|2|
|Investment|Income|130|3,213|3,343|2,977|
|23,380|3,268|26,648|35,082|
|Weddings|and|Funerals|2,330|-|2,330|340|
|Grants|-|Quest|Club|.|-|-|1,159|
|PAYMENTS|
|Charitable|Activities|3(a)|31,792|16,831|48,623|35,199|
|Fund|Raising|Activities|3(b)|-|-|0|204|
|Total|Payments|31,792|16,831|48,623|35,403|
|DEFICIT|(SURPLUS)|FOR THE YEAR|(6,082)|(13,563)|(19,645)|T,178|
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The Notes on Pages 8 to 14 form an integral part of these accounts.
TAXATION
Upper Donside Parish Church of Scotland is recognised as a Charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. As a Charity we are entitled to recover tax on all Gift Aid donations, at 25% on each £1 donated. We are also entitled to recover tax at 25% on Non Gift Aid small cash donations (not exceeding £30) under the Gift Aid Small Donation Scheme (GASDS). The Charity is not registered for VAT and resources expended therefore include irrecoverable input VAT at present 20% on Vatable Goods and Services and 5% on fuel bills.
, | , | |
UPPER DONSIDE PARISH CHURCH OF SCOTLAND
,
:
RECEIPTS AND PAYMENTS ACCOUNT
YEAR ENDED 31st DECEMBER 2022
STATEMENT OF BALANCES
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Note|Unrestricted|Restricted|Endowment|Total|Total|
|Funds|Funds|Funds|2022|2021|
|£|£|£|£|£|
|Bank|and|Deposit|Balances|
|Bank|and|Deposit|
|balances|brought|forward|4|15,316|71,174|-|86,490|85,312|
|15,316|71,174|.|86,490|85,312|
|Movement|in|year|(6,082)|(13,563)|-|(19,645)|1,178|
|Balances|carried|forward|9,234|57,011|-|66,845|86,450|
|Investments|at|Market|Value|
|HSBC|Holdings|pic|3,707|-|.|3,707|2,268|
|The|Church|of Scotland|Investors|Trust|-|75,166|.|75,166|88,833|
|Investments|at|Market Value|carried|forward|3,707|75,166|-|78,873|91,101|
|TOTAL FUNDS|12,941|132,777|-|145,718|177,591|
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The Notes on pages 8 to 14 form an integral part of these accounts.
The accounts were approved by the Kirk Session
on 19th March 2023
For and on Behalf of the Kirk Session
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UPPER DONSIDE PARISH CHURCH OF SCOTLAND
| | | |
RECEIPTS AND PAYMENTS ACCOUNT
YEAR ENDED 31st DECEMBER 2022 NOTES TO THE ACCOUNTS
1. Basis of Accounting
These accounts have been prepared on the receipts and payments basis in accordance with The Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
| (Scotland) Regulations 2006 (as | amended). | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted Restricted |
Total | Total | |||||
| Funds | Funds | 2022 | 2021 | ||||
| ~~ | ec | eff f£ |
& | ||||
| 2. Analysis of Donations | |||||||
| WFO Scheme (non GiftAid/GASDS) | : | - | - | 340 | |||
| Standing Orders | 5,609 | - | 5,609 | - | |||
| GiftAid Donations (Bank) | 4,800 | - | 4,800 | 7,537 | |||
| Open Plate Offerings (GASDS) | 3,528 | - | 3,528 | 840 | |||
| WFO Gift Aid Small Donations Scheme | - | - | - | 1,983 | |||
| Parish Visitation Tax Recovered on Gift Aid |
& GASDS | - - |
5 - |
- - |
13,143 5,859 |
||
| Fundraising | 487 | - | 487 | - | |||
| Other Donations | 3,816 | - | 3,816 | 2,401 | |||
| Legacy | 5,000 | - | 5,000 | ||||
| 23,240 | - | 23,240 | 32,103 | ||||
| 3. Analysis of Payments | |||||||
| 3(a) Charitable Activities | |||||||
| Ministriesand Mission Contribution (note 7) Presbytery Dues |
7,813 240 |
- - |
7,813 240 |
5,453 257 |
|||
| Interim Moderator's Expenses | 158 | - | 158 | - | |||
| Pulpit Supply | 412 | - | 412 | 180 | |||
| Locum Salary | 7,279 | - | 7,279 | 10,305 | |||
| Locum expenses (inc mileage) | 1,097 | - | 1,097 | 449 | |||
| Treasurer's Salary & Mileage | 2,400 | - | 2,400 | 2,400 | |||
| Weddings and Funerals Staffing Costs | 948 | - | 517 | 252 | |||
| Other Staffing Costs | 1,907 | - | 2,323 | 1,130 | |||
| Professional Services | 72 | - | 72 | 96 | |||
| Fabric Repairs & Maintenance | - | - | - | 6,996 | |||
| Heat and Light | 2,200 | - | 3,376 | 1,618 | |||
| Insurance | 5,949 | - | 5,949 | 5,616 | |||
| CCLI Licence Fee | 123 | - | 123 | 164 | |||
| Printing, Stationery & Postage | 742 | - | 742 | 160 | |||
| Miscellaneous Expenses | 452 | - | 715 | 123 | |||
| 31,792 | - | 31,792 | 35,199 | ||||
| 3(b) Fund Raising Activities | a | ||||||
| Parish Visitation - Stationery & Postage | - | - | - | 204 | |||
| . | - | - | 204 |
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UPPER DONSIDE PARISH CHURCH OF SCOTLAND
YEAR ENDED 31st DECEMBER 2022
NOTES TO THE ACCOUNTS (Continued)
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|---|---|---|---|---|---|---|---|---|---|---|---|
|4.|MOVEMENTS|IN|FUNDS|
|As|At|As|at|
|01-Jan-22|Receipts|Payments|Transfers|31-Dec-22|
|£|£|£|£|£|
|UNRESTRICTED|FUNDS|
|General|Fund|15,316|25,700|(31,792)|(5,000)|4,224|
|Reserve|Funds|0|10|-|5,000|5,010|
|RESTRICTED|FUNDS|
|Fabric|Fund|6,513|11|(2,142)|452|4,834|
|Fabric|Fund|-|Hay|J.|Trust|Fund|19,347|1,804|(12,751)|5,936|14,336|
|Fabric|Fund-Mutch|P.|&|J.|16,609|1,185|0|(6,388)|11,406|
|Trust|Fund|
|Benevolent|Fund|4,490|156|(1,660)|-|2,986|
|Education|-|Kennedy|J.|Fund|1,184|7|-|-|1,191|
|Family|Gravestones|and|
|Tombstones|Funds|15,023|83|-|-|15,106|
|Sound|System|- Willox|Fund|2,590|5|(278)|-|2,317|
|Sunday|School/Quest|Clubs|5,418|17|-|-|5,435|
|TOTAL|FUNDS|
|(Held|at Bank and|Deposit)|86,490|28,978|(48,623)|z|66,845|
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UPPER DONSIDE PARISH CHURCH OF SCOTLAND
YEAR ENDED 31st DECEMBER 2022
NOTES TO THE ACCOUNTS (Continued)
- MOVEMENTS IN FUNDS (Continued)
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||||||
|---|---|---|---|---|
|2022|2021|
|£|£|
|RESTRICTED|FUNDS-|Investment|at|Market Value|
|Benevolent|Emergency|Fund|
|Church|of|Scotland|Investors|Trust|
|349|Income|Fund|Units|
|Cost:|£3,560|3,685|4,356|
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Purpose of Restricted Funds
Fabric Fund:
For the maintenance of The Manse, Lumsden, Lumsden (Auchindoir) Church and Church Hall and Towie Church.
Fabric Funds Hay J. and Mutch P.&J. Trust Revenue Funds:
For the maintenance of Strathdon Church and Strathdon Church Hall. Benevolent Funds:
For the needy in Upper Donside Parish.
Education Fund:
For any persons of the Parish who may require additional education to meet desired curriculum.
Family Gravestones and Tombstones Funds:
For the upkeep of gravestones/tombstones and/or replacement when necessary in respect of Berry, Corgarff, Esson, Hay, Hosie, McHardy, Michie and Mutch qravestones and tombstones.
Sound System Fund:
For the relevant upkeep and or replacement of equipment.
Sunday School/Quest Club Fund:
To assist with the running of these clubs.
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UPPER DONSIDE PARISH CHURCH OF SCOTLAND YEAR ENDED 31ST DECEMBER 2022
;
NOTES TO THE ACCOUNTS (Continued)
4. MOVEMENTS IN FUNDS (Continued)
ENDOWMENT FUNDS- Investments at Market Value
| CAPITAL | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| J. Hay Trust Fund -Church of Scotland Investors | ||
| Trust 4,104 Income Fund Units | ||
| Cost: £41,860 |
43,338 | 51,218 |
| P.& J. Mutch Trust Fund- Church of Scotland | ||
| Investors Trust 2,665 Income Fund Units | ||
| Cost: £24,993 |
28,142 | 33,259 |
| £66,853 | 71,480 | 86,034 |
Purpose of Endowment Funds
Both the J. Hay and P.& J. Mutch Trust Funds were legacies to be used for the maintenance of Strathdon Church and Strathdon Church Hall. As only the income from Capital can be utilised for this purpose, this income is credited direct to the relevant Restricted Funds - Fabric Hay J. and Mutch P.& J. Trust Revenue Funds.
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UPPER DONSIDE PARISH CHURCH OF SCOTLAND YEAR ENDED 31ST DECEMBER 2022
.
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NOTES TO THE ACCOUNTS (Continued)
5. TRUSTEES REMUNERATION, RELATED PARTY TRANSACTIONS AND
EXPENSES PAID DURING YEAR
Remuneration
(a) Services provided by the Trustees: £
560
160
700
262
180
335
2,400
(b) Services provided by connected persons of a Trustee
726
P| expenses are all in accordance with Church of Scotland
Instructions.
Po Travel Expenses
Locum (45p per mile) 756
Phone allowance 270
Other expenses reimbursed 71
1,097
Reimbursement of Expenses to Trustees
Ee Fave Expenses
Organist (25p per mile) -
Other Expenses reimbursed- Postage, Stationary, Office Expenses 160
1,257
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UPPER DONSIDE PARISH CHURCH OF SCOTLAND
.
YEAR ENDED 31st DECEMBER 2022
NOTES TO THE ACCOUNTS (Continued)
| 2022 | 2021 | ||
|---|---|---|---|
| £ | £ | ||
| 7. | MINISTRIES AND MISSION CONTRIBUTIONS | ||
| Contribution | 26,615 | 25,059 | |
| Less Endowment Income | (2,800) | ||
| Glebe Rent | (160) | ||
| Other Endowments | - | - | |
| Presbytery Allowance | (5,001) | (5,450) | |
| 21,614 | 16,649 | ||
| Less Vacancy Allowances | (11,196) | (11,196) | |
| 10,418 | 5,453 | ||
| Add balance B/F | - | - | |
| 10,418 | 5,453 | ||
| Less paid | (7,814) | (6,453) | |
| Balancepayable | 2,604 | NIL |
8. CONGREGATIONAL PROPERTIES
| Properties Insured atReinstatement cost | Properties Insured atReinstatement cost | 2022 | 2021 |
|---|---|---|---|
| £ | £ | ||
| The Manse | Lumsden | 1,185,980 | 1,114,643 |
| Churches | Strathdon | 6,272,509 | 5,834,892 |
| Towie | 980,079 | 911,702 | |
| Lumsden (Auchindoir) and Hall | 2,090,836 | 1,944,964 | |
| Glenbuchat (Old) (Not maintained by Us) | N/A | N/A | |
| Hall | Strathdon | 457,370 | 425,461 |
| RuinedChurchAuchindoir(Old) | N/A | N/A |
The Church of Scotland recommends that inspection of Properties should be carried out every 5 years. The last review was carried out in 2018.
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F
UPPER DONSIDE PRISH CHURCH OF TLAND YEAR ENDING 31ST DECEMBER 202
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
APPENDIX
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| CAPITAL ACCOUNTS | ||
| Church of Scotland Investors Trust | ||
| Consolidated Fabric Fund | ||
| 16,641 Shares cost £17,416 - Market Value at 31 December | 25,627 | 27,624 |
| Church of Scotland Investors Trust | ||
| Deposit Account | ||
| Balance at 1 January | 31,652 | 6,417 |
| Transfer | - | 25,235 |
| Balance at 31 December | 31,652 | 31,652 |
| TOTAL CAPITAL | 57,279 | 59,276 |
| REVENUE ACCOUNT | ||
| Balance at 1 January | 4,582 | 4,475 |
| Investment Income and Interest | 704 | 489 |
| Net Rental Income -The Manse | 5 | 1,812 |
| 5,286 | 6,776 | |
| Property Costs | ||
| Repairs & Maintenance Manse | (650) | (2,194) |
| Other property costs | (5,460) | |
| Insurance | 13,106 | |
| Balance at 31 December | 12,282 | 4,582 |
| TEMPORARY REVENUEACCOUNT (CORGARFF CHURCH) | ||
| Balance at 1st January | 4 | 25,214 |
| Interest | 0 | 25 |
| Transfer to deposit account | - | (25,235) |
| Balance at 31 December | 4 | 4 |
| TOTALFUNDS | 69,565 | 62,232 |
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