The Church of Scotland Kyles Parish Church RECEIPTS AND PAYMENTS ACCOUNTS Congregation No: 201289 Charity No: SC 14928 Year ending 31st December 2021
Reference and Administrative Information Kyles Parish Churth SC 14928 201289 ChariTh' R¢(•lStraiion Ni umber: Ccing%reLFaiion Relerence ixo: Contact .4ddress: Kyles Parish Church Wt Cowal Manse Kames, Tighnabruaich PA212AD Triiqtcc PrinLipiil orrict-bcarepi Sessioii Clerk: Church Trcasurer: Indcpenilent Liaminer Bankers Cli Il¢4dil . R1nk 100 Kl'esi 141aikhJll street GreeT)IILk Pilli IXR
Tru5tee5' Annual Report , Year ended 31 December 2021 Structure, Goi'ernance and Mi anagement CFni'orning Document I'lie CliurLli is ddniinisiered in aLLOTdance M'ith the iemis of the Deed of Consiiiution (Uniiary Fomi). Recruitment and .4ppointment of Trn5tees N.lember4 ()I' Ihe Kirk Ses%ion are ihL chariti" truceS. The Kirk Session members are ihe clders of thi Ll)urLlI and are cliosen t.roni Iliose members of the church ii'ho are considered io hal'e the Ippropriaie irifis. LI1]S and commitmLni 10 contribute lo ihe n]ana£Lmenl of the atlairs of ihc church. -I'hc mini>lcr. ii.ho 15 a mcmb¢r of lh¢ Kirk Session. is eleLieJ b) the ¥onireoaiion and induLied b)" Presbi ier%"' Organi5ational Structure ThL liirk Session is chaired bs. Ihe minister and mLYts tii-o or more times in a l-ear receii-ino an up io dl& tc financial rcpon on each occasion. The Kirk Session is also TestK)n4ible lor %piriiual afyairs i4'iihin thL chLCh. Objecti%'es and .4ctiN'itic5 Thc Church ol. Scotland is Trinitsrian in doctrinc. Rcfornicd in tradiiion and Prcsb!'Icrian in politS'. li exists io gilorih. Ciod and io ii'ork t.or the adi'ancemeni ot" Chrisi s KinLTdom throughoui Ihe ii-orld. As a natioiial Church. it acknoii'ledges a disiinciii'e call and duTh' io brino thc ordtnanccs of rclioion Ici IliL PLnpIL iii ei'Ln' parisli nt SLoiland throuoh a lerrilorial vninistTh-. IE co-operdte5 71.ith other L hurches in i"arious ccumenical bodiei in Scotland and bei"ond. The congir¢41aiion ()I' K!.les m¢els tC)blL'ther for N'arious aciii'ilies includin£. scrn'iccs of is'orship. biblc siudN'. social ci'cnis and ciiInmuniii' aeiii'iiiLS. Achiei."¢mcnts and Perforniance As a re%ulr ol" Ihe Coronai'irus IC.oi'id-19) all ChLLh buildiniis ilere closed lor the lirsi part ol" ?021. Ik'orship coiitinued on-line and the ii-eekl!- lunch club conlinued as a mea15-on-ii'heels serl'ice. F-inancial Rel'ie 1.hc principal sources of income are trom congregational offerings. The ordinarn, offerin25 II"ere maintained despite Ihe closure of ihe buildings as man% m¢mbeTS moi'ed EO SDdIn0 orders. In ihis 'olalile ! ear ini"esunenl inLome reLOI'ered slighil!.. Income returned 10 a more nomial lei'el during, the !"e(Ir hoii'ci'¢r vll¢rin¥s li ¥re doiin re%uliin? in a dLticil for the l'ear. ThL minisiLr s irai'Lllin eipen5e5 aTe tnel b!" the AULJUSM LOni Bequesi and oihcr lisicd expenses are sharcd bclii"cLn ihL thr¥C coll4TL¥atiun% in Ihe link'age: i) Kl'les. 40Q/o Kilmodan and LoliniTaiN'e and l OQ/o killin1( n. The rLLdiion has d Lharii% shop and Thl nei proceeds are disiributed wnong the Churches ol. Il'est L'omal: 400. ki"les. 40 0/0 kilTnodan & Coliniraiie and ?OO'o Kiltinan. Rc5cn'es Pvli¢i' It is ihe 'l-ru5tee5 polics- to hold re5erN-¢s ()f appmximalLlv 1140 monihs expLndilure includin¥ dcsignated funds. At ihe ! ear end Ihe ChuT¢h h¢ld unreslrieied cash funds ol. £1)96? of i¥:hich £30) has b¢¢n designaied lor labric purposLS and £1 O.(KX) for special initiaiii'es. Th¢ remaining balance represents aboui 6 months ordinarn. LIPLndiiure.
Statement of Trustees, Rcsponsibilities, Year ended 31 December 2021 Th¢ ni¢mbers of the Kirk. SLSsion must prepare financial slalemenis ii.hich oii-e sufficiLni dei<iil lo enahle an appre¢ialion of ihc iransaciton.% ()l- th¢ Church dunno thc tinancial N-ear. Tlie niemb¥rb or lh¥ kirk Ses%i()ii are respoiisible lor keepinLY prOr dicouniin(y r¥cords iihich. on rcqucst. musl rLlleLI the financial posiiion ol" Ihe Church d( Ihai lime. This mw%i be done to ensure Ihai the financial slalemenis compl). ii.iih the Charities and TrusiLL Ini'eNtmenl {SLoiland) Aci •OOi. Ihe C"hariiies rlccounls {%coiliind l Re¥iilations ?006 and Ihe RLoul#iinns .4nenl Congre&Jaiion411 Finan¢¢ approi",ed bi. the (i¢niral 1I55embl! of Ihe Church of Scoiland in ?007. ThiN- ark also responsible l.or sateLiuardiiiLi ilie asseL% ol. lh¢ Chwch and musi k.e reasonable steps for the prei'eniion and,.'or deteclion of fraud and othLr irregulariiies. pproi'Ld b!" Elle Trus1¢¢b and 5iLinLd on diLir bL-hall-. Date . AX
Report of the Independent Examiner Respectii'e Respon5Rbilities of the Kirk Session and Independent Examiner Tlic Kirk Session considLrs ihat an indepLndeni e.xaminaiKon is nLLdLd undlr Svclion 44 (1 I IL) of the Lharilies and Trusiee Ini estsneni {SLuilandl ALI IOO). IL is MN. re%p()nsibilii!' lo eNaminL ihL accounts under section 44 (1) (c} ot ihe acl and 10 siaTC 11-heEher particular mailers hai.'e Lome ii) MN. attcntion. Basis of Independent Exgminers Statement An clamination includcs a r¥l"iClI Ot"thc accouniino records kept b). the ¢haTiI!' and a comparison ol" IhL accounis presLntLd b!. thosc rLcords. Ii also includes eonsidLraiion of an!" unus1 iiems or disLlosurLS in thL aLcounis and SLekinv Liplanaiions l-rom ihe irusiee4 Lunc¢min¥ an!. such mailers. lThc procLdurcs undcrtakcn do noi proi.idc a]1 ihc ci'idencc ihai i%"ould be required in an audiL and cons¢quenil!' I do noi eipresq an audit opinion of ihe accounis. Independent Examiners Statement In thc coursi of mi. Ixainination of ihl Stailmcnt of the accounts for Ihc N-car cndcd i I si December I no mattcr camc to mi- attEntion and to ihc bcst olmi. knoii-lcdoc and abiliTh' Ihe Iinancial stalemenES compl%. ii'ith lh¢ Chariiies and T[ec Ini'eslmeni Iscoiland) #lct IOO) and the Chariiies IILLouiils ISLoiland) ReuulaiiorL% 7006. Th¥ elaniination ofthe accounti included a check- using ihc Church of Scotland Chcck-list for F.xamination of Conaregational Accounts: Receipts and Pa!.-ments i-ersion. Diirin!F ihe N'ear ihe Trustees do nol appear to hal-e used resern'e5 to pal. for ordinaTh- eipenditure.
K .les Parish Rte Year ended 31 Decembcr 2021 an l.nrtstritted Restiiatd Lndowrnent Fund5 und5 Funds Totsl Total 20?1 2021 2021 021 2020 32. 3b. 7 25057.71 jll.8? fj8179.51 48714 1:. LLXYL I(KKI.IXI 31?1.8! iY7>>.1.1 l.KlS Rkfund IPulpii %uppli I Rilund of Sharui xlin15L Losl o.IM> j91< 46 i). 449.1? 3434.%7 63.19.18 112(Kl.(Kl I i ?(KJ. Xipls frL)m ()Ih¢r RA%ipi> Trdn%lLY ol"CKik7 I'lu Funts ('b.ariii shop l Retei IiYgj.9% 3049X.UI Pai'ments Costs of %eDeraliDg fuDd* ChAritable.qclii'ities Governunce cosls 39875.81 51n19.56 78888.fi) TotAI Pai'mvnl 75588.fi? E.Kcess of i910.4? o) .3467.38 33$0.80 Tr#n5f¢r¥ 49111.47 -14(>7.iX
KTrles Parish Chur of Balances l.$•¢j RCstrt( EtsdO¥4m1 lunds FuDd5 Funds ioli 1021 '101 3021 Tothl 1020 1021 Bank & De 0511 Balunc :u?k & d4TrO%iI bJian¢ brourthi ioThiard 479.86 27429.86 I lovemeni in i'egf. 3?7.80 5910.4) -3467_J8 Bank &. diNl411 bat¥ ri¢tl lon%ard £yiv.J: ?7 J -iI)iY.fA I 54918.¥1 5¥66y ". j u.IKI Cost of rLTiir nijt Nd hill /4/2/2£42L Th¢ accounts iiere approiLid the Kirk. Session and Financi Board on ..................... ror aiid illl b¥li',Ili lil. thL' kirk %eiilOtI 2t)d [-, SLssion Clerk TTraSur
.1 Pirish Chureh Statem l%oi¢s to ihe Ae¢ount Tryst Rcmuncration ad Relat VartTr TraDsactb)ns 4¢ N 110 ItiJstffS Tririi'ryi rviinbur5Vmtni ofe.Ip¢nse>. In &JdiiiiiF. %1 ho is a i))LiiJbL"r i)f Ihk, kirk. Session receiied £1800 for protriuJLib Ji¢¢ -b or£anist during th¥ i'¢ar. Trloi'emtllts ID Funds AllJ 2021 At 31 Dt¢ 2021 Rtttipts P8%ments Trnn5fffs Designated and Re51ricted Funds iÈnaEd Fabrik F uftd l jj89.4: u.IMJ -3.389.52 I(KMNJ.tXI 73U",.Y3 ..lrt l)TOjL l.uni-h Lltsb CiLmL7 Fwid o.tm 111.19.1 5.4-,b.-: 9 ¥?y.61 'I'otal fllods (i.Ix> f Flin Fabrii fLind.. The Trusirts hav¥ aside lunds for the propem.. mainiLYiance No I Special Fund.. Th¢ In1 hai'e set aside t.unds for iniiliaiii'es or eqtjipmeni 'e?t Coi%"Lil Shop.. The Trusw disthbuic nct proceeds of thL as donations 10 the Church Charities of Il'itsi Coi%"al (See Note 71 Refjtricted Arl Proj¢¢i: Funded b! grants trom thl AuclUSts Lamont Ileqiieii. Lunch Club.. Fund8J by rerth# grants and d¢J)alt¢)s fr¢Jn r1ts (f the wvKe. L'nrE5trirt Rt5trtrttd F.ndomtni Funds Furlds Fund5 2021 2•1 Tgtsl 2021 Totsl 2020 2021 Anah'sis of Donaiions I.-1) SLthLTh¥ Inon Gifl Aidi 2134_72 0.0) o.co o) OJ 2134.T2 Th.0) 110) 18122.10 23W.03 44Cfj.47 61&.12 391.42 762.03 . 2.95 18122.10 44Q3.47 on Gift Aid C)rdinarn (Mliyngq i()fvm Pl¢} hLrOftirllgx l)onion4 ac 391.42 oco (o 25057.71 0. 2f40.21 $8755.13
Lttrtsirirt R¢5tyictyl EodoMTtstyII Funds Funds Fynd5 2021 To1 TDtstI Anali-5is of Pai-ment.s Costs of geuerating fund 2021 20•I 2021 ?o•o O.(XJ o.Ix) Churi(#ble aeili'i¢li 2152&2 105&(0 I33 0.0) 3240.Q) 1183.83 3.82 1767.02 2050.63 2445. 281.48 0.0) 21526.20 1058.fJJ I33 21C4.70 IIEA.( IJrL5bI1LD dlk IiNi51L7 5 cP-Tk PILIpii >uppli Illolid&' Coittl (XhLY CO_SLS IwniLmon Cilunfjl 0.0) 1125.68 O.(D 3240.LD 3240.TrJ o. 1183.83 I5[.[0 O.CO 3.82 2859.83 1767.02 2184.38 CO 2(TJO.63 2076.65 o.co 2445.(X) 5752. 281.48 In.4urJn¥Y Oth&T buildint Ifabriil l)ntrt¢ThllC Qlils cl) VrinlinLt. talion( twagc 91.02 2.48 0.0) 1291.02 oj ¢10) ILCO 379.52 345.CQ 6914. 6339.18 l.(ul Kljnj%lr% SUprt ISwspl%" ch1& Shop Art 5>mjea I..lD IC huTLth HL7tin8 Liinch Club o.oj O.tXJ oj I(£YJ.59 8512.16 0.0) 4147D.4 3987i.81 10142.75 $6374.17 111inisler's Stiptnd -.111 C-liurili ill- Llinyr¥aiiotL% axllribuic to th. %4ional %ItP4aNI Fu1 hith ihc Lv51S ulJl miniNliYS' Nlipmd5 and Linploidy LiintribuliOILN lor insujw) JKnsion 1)ou%inTr and Ikwi i71- Ici.. I11nimum L?&13 1" %laNitnuJD s11r ID 5111 wb>(NUrnI iL7f5 Li4i K i. 2021 2020 ColleelioD5 for Tbird Parties Lrfe and Wcrk 3& Wcykj Day Lf Prayer LoJging House Chrthan th(S Poppy Scc¢and Mis9Gn Initiarrves (Fundal by ALB Grants) (Lunch aub CrNKI-191 ILL).co i(A) 4K)5. o.txj 14W.36 6777.63 22514.45 51&(0 LWI.C West Cowal Charity Shop The nL Incu fr(xn tsie thcp VAI be ar9 the three c(gr9e3[S h W& CtsKd prtY4Kle vdunieer aaff.. 40% KY5, 4(Yh and Cc4intraNe and 2tPh knffinan.
APPENDIX FLIPYDS HELD ON BEFL4LF OF THF. CONGKEGATIO BY THF. CHLRCH OF SCOTLANI D GENEIL4L TRLSTF.FS 20•1 20•0 Ci'¢dJi AdlJiii¥J h¥ld aL i l DeceTnber at CO>t larket Value ot Balan¢¢s ai i l Dectmkr 4750.92 47.82 .4BRI . FtTN't)- RFV Crcd5t Balwict at i I t)LtetnhLr . .4CCOLNT 7C84.19 402QI4R91 D.4TED F.IIIRIC FiTND_ CAPITA Cr¢dit BalancL at i l DIL4mb¢r ACCOUN'T 20185.S8 562014892 20195.58 OIN'TH FL ND General Purp Fabrr Market Value of BanceS at 31 Deft 1&40.[ 27639.C 16851. 25533.