Lamlash Church of Scotland Trustees Report and Accounts For the Year Ended 31 December 2022 Congregation No: 120669 Charity No: SC015072
LAMLASH PARISH CHURCH OF SCOTLAND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 INDEX Page I Index Reference and administrative infom]ation Trustees, Atmual Rcport Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Accounts RegIsted charity number.. SC015072
LAMLASH PARJSH CHURCH OF SCOTLAND REFERENCE AND AD.MINISTR4TIVF. INFORMATIOI Charity Name: Lamlash Partsh Church Charlty Regtstration Umber. SC015072 Congregation Reference No: 120669 Contact Addresses: TRUSTEES Kirk Session Ex-otllcio Members Prindpal olCe-bc2rers Intei'tm MudeT(Itor Sessiun Clerk Church Treasurer- Independent Tr.Ixaminer Bankers Bank of Scotland, Brodick, Islc ot'Arran
LAMLASH PARISH CHURCH OF SCOTLAND TRUSTEES ANNUAL REPORT 2022 The Tiusteeb prebenl thell. report and the financial siaiemenls for the year ended 31si De¢ember 2022. The financial statemenrs have been prepared in accordancc with the accounting policies set oui in Note I to th¢ acL(iunts and cornply witEL the chaLity's trust decd, Ihc Charities Aci 1993 and the Statement of Recommended Practice.. A¢¢ounting and Reporting by Charities 2QO5. Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of the Deed ot. Constitution (Or Dced of Consliiution (Ullitary Foiffl). Recruitment and Appointment of Trustees Members of the Kirk Session ate the chariry trustees, The Kirk Session members are ihe elders of the church arjd &Lre Lhosen Iror(L those membei"b of thc church who are consid¢i'ed to have ihe appropriate gifts and skills and are then appointed iii accordance with Act anent Election of and adinission ot Eldei's and Deacons (Aci x 1932 as aniended). A fuftthei. seleclioll Ot coiiiniiltee members is elected trom thc congregation to act as ex ofticio mcmbcrs of the Man&gcmcnt Tcam- thcsc are again members who are considcrcd to have thc appropriate gifts and skills. Organisatlon*l Structure The Kirk Scssion which meets six times a year is responsible for spiri81 alld practicaI affairs within the church. Objectives and Activities Tbc C.huTch of Scotland is Trinitatian in doctrint, Rknfonned in tradition and Prcsbytcrian in polity. It exists to ulurity Gud and So work for the advancement of Clmsi's Kingdotn throughout the world as a national Church, it acknowledges a distinctive call la duty to bring the ordinaiicLs of religion to the people in every paiish of Scoiland Ihi'uugh a terrIrIal ministry. It co-operatLS with other Churches itt various ecumenleai bodies in Scotland and beyond. Achievement5 and Performance At thL Start of thc year Lamlash Church had a membership of some $7 being full members, During the year we had 9 Funerals, of whom 5 were commuiiicant membei's. We tLave agrLed in principle to sell a strip of glebe 0id to Nortb Ayrsbire's Cycle Path prujeLt, to allow the compleiion of a cycle path between Brodick and Lamlash, at Ihe goit7g rate. This is currently in abcyallce. Financial Revie The year ended witb a deficit of £27,293 of expenditure against income in part duc to the delayed reopening of Ihe church due to covid-19 precautions which has caused a significaiit decrease In donations dnd collections. The payment ot"Ministrics and Misbioll Allocation of£1 2,104 101- 2021 was deferred unttl 2022 to provide some contillgency against the reduccd income.
The linkage cxpenses for 2019. 2020 and 2021 and 2022 should have bcen collected in 2022 and expect to be included in ihe 202J accounls. Reserves Policy Tc is the TIg(eeS, policy IL) hold unreslric*d reserves ot ai le&sL six m011ths expendi(ure. As of31" T)eceiknbei- 2022, tlic church hcld unTCStrictcd lunds of'£26,798 (2021.. £54,091). The C.hui"ch also h¢ld £4,212 (2021., £4,711 l in the Churcb of ScotlaIid Inve5tm¢nt Trust. TtustBtt% reLognis¥ Ihal the cost ot maintaitiillg the properties into the tiiture will requirc to be closeLy moniiorcd. Statement of Trustees, Responsibilities Thc mcmbcrs of the Management Committee mu.Et prepare financial staiemcnts thhich givG sufficicnt deuil to enable an apprcciatron of the transactions of the C.hiirch duriiig the tinaiicial yeai. The membcis ot die Kirk Scssion ai'c rcspvnsible for keeping proper accounting records which, on r£quegL m115t Ttfl6cI the tinancid position ol'ihc Church at that time. This must be dont to Lnsurt that Il)e tinancial sialcmcnLb LIITnply wilh Ihc Charilics and'S-ius15 Ini'cslmcnl {Scoiland) Aci 2005, the Charities Aecow)ts (Scotland) Reguldlion5 2006 las amended) and tlie Regulaiion5 Anent Cimureg8tioThal Trinancc approved by the (Jcncral Asscmbly of thc Chuich ot scoiland iii 20fl7. Tliey are also respoiisible for safeguarding the assets of tlie Church aiid must lake rca&oLldble step> for (he prevention andlor detection of fi'aud and other iLTegularitieb. Session Clci.k Date.. 'J) K Marth 2023
Independent Examiner's Report to the Trustees of Lamlash Parish Church I report on the accounts ot'the chariry for the yL2r Ln(L-d 3 1" DccLmbcr 2022 which ue bLt out on pa(ves 6 10 lu. Re5PCCtive re5ponsibilitiL'5 Ot trustccs alld examincr The Chariry's trustees at'e r&spoiisihle for the preparatiDii of the ac¢()unts iii accordaLice witii the tLrnIS ol- Ilie Chku'iiie5 and Tru5Lee IllesLn]en( IScoLland) Act 2005 and ilie Ch1CS AcLounis Iscollandj Rc.ITulation5 2U06 las atncndcdl. l.hc Ch]ty ttuslces coiisider that thL dudil r¢411ir¢mttiit ofR¥gulJtiuii lul l ) Id) of th¢ 2006 A£-b(liillts R¢gulalioI rjul dpply. It is iny reiponsibility to examine the accounls as rEqUli"eil under bection 44{1 I Ic) of the Act and io ?ta(e wlicthtyr P<irlicular InattLfti Iiave comi to illy alientiun. Bthsls of Independent exAminer'5 Stateent My examinatlon I LarTiLd out ID dccDiddnLb widi RegTulatiun I l of tlio 2006 AoLoiints Regulations (&$ amLnded). .In cxamiiiation includcs a rcvjcw of thc arcounting fLcords kcpt by the charity and compariboll ol. IliL aL¢ounits pi"¢SLnltd wilh thob¢ I"civrds. li iLl%u iiiLludrb Lvnsi¢Jcraiion ofdny unusual il¥mo or disLlosuris in thty accounts and sueks tixplmations fi'oni the twsieLS LoncLrnillg any such Inattcr.s. Thu procediii'ts ui)dcrtak-ii dn 1101 provid¢ all Ihc LiJida1ce thar woiild bc ruquired iii an audit, and consequeiitly T do nr)t exprL%s an aLidit opinion nn the view givai by the accounLq. Independent exdThiinLthr's llll(¥mvnt In Llic Course of iny cxwniii&tiov.. no m&ttei. has coinc lo my aiw'ntion which giNeb l]]L reaboiiable cause to believc Ilial in any malei'ial respect thL R'equiremuils.. u) LeLP accountiT)g i"Lcordb in acCord¢cl With Scelion 4411) l&) of LhL 2005 Act and Rcgvlatiork 4 of thc 20nc? ALcounr8 Rcgulations to prLparu aCCOllllt.q hiL acti)rd with rhc accounting rLcordg aiid comply with Regulation Q of the 2006 Accounts RegulaLionb haTre not been met, or to which. in my opinioii, atteniioii should be drawn in order to enablc a propel. widerstalldillg ot. Ilikn liL'CC)Illitb lo hi 1-iaclicd. Sigtibd.. Namc.. RLILvant Prote%NlI)n'.11 Liii'il i I I":: iionlpTolibsional body.. n. f.c. K. Addrcss.. Datc..
LAMLASH PARISH CHURCH OF SCOTLAND STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 Note Unrestricted Funds 2022 ToÉal Funds 2021 Receipts Donations Fund Raising Activtties Bank & Dcposii Interest 23,964 916 85 27,220 134 24,965 27,354 Use of Premises Weddings & Funerals Other Receipts Total Receipts 27,354 Payments Costs of gcnerating funds Charitable activlties.. (96) 33,159 Total Payments Excess of Payments over Receipts lor the Year 27,293) 5,901 Reconciliation ofFunds Total Funds brought fonvard 54,091 59,992 Total Funds Carried forward 26,798 54,1191 The notes on pag¢ 8-10 forni part of these accounts. All activitics are continuing. Thcrc arc no gains or losscs othcr thall those recogniscd tbrough the income and expenditur'e accouni. There are no I'estticled funds or endowment ftinds.
LAMLASH PARISH CHURCH OF SCOTLAND BALANCE SIIEET FOR THE YEAR ENDED 31 DECEMBER 2022 2022 2021 Bank & DeposTt Balances BrouJu t Forward Cash at bank and in hand 54,U91 59.992 Movement In Year Excess of Paymen(s over Receipts for the Year (27,293) (5,901) Bank & Deposit Balances Carried Forward 26,798 2022 2021 Investments at Market Value Cost as at 31 Dcccmber Unrcali.%cd gain at 31 December 496 3.716 496 4,215 Market Value 4,212 4,711 InvesiTnent at Cost 496 496 The notes on page 8-10 fonn pait of the&c dCLounts. Th¢sc accounts were dppioved d authoi7sed foi issue by (he trustees on m"Ch 2023. ()11 hLliitlf Ill Ili¢ tl'UsL¢¥s Date.'a)kN.arch 2023
LAMLASH PAIUSH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 TRUSTEES REMUNERA TION AND EXPENSES The minister was reimbursed tor expenses incurred in carying out their pastoral duties for the Parish (sce below). No trustee reccivcd any remuncration or reimburscment ot expenses during the year. No trustee or a person related to a tmstee had any personal intcrcst in any contract or transaction entered into by the charity during the yeai.. Ministers EpenSeS 2022 2021 Trai'ellittg Telephone & Commullications Council Tax 2,843 MOVEMENT IN FUNDS AtlJ#n 2022 Al 31 De¢ Reteipt5 Payments Tr#Dsters 2022 Unrestrlcted funds Cuttent Account Tei'm Deposit Account Depo&it Account 39,042 27,605 {54,983) 11.664 15,049 54,091 85 15,134 26.798 27,690 (54,983} R¢strict¢d funds Total fund¥ 54,091 27,690 154,983) 26.798 ANALYSIS OF DONATIONS Unrestricted REsteted Endowment Funds Fund5 Funds Total Total 2D22 2022 2022 2022 2U21 Ana]Jsis ol'DoDatlons FWO Scheme Igifl & non-giti aided) Tax Recovered on Gift Aid Donations Othei" Olterings, Donations erc 7.205 7,626 9,133 23,964 7,205 7,626 9,L33 23,964 6,844 3,060 17,31C? 27,220
OTHER RECEIPTS During ihc year the vacant Manse has bcen rented out and ihe incomc I'aised from the icnancy has been ed in part to contribute to the running costs of thc manse and also for the charitable purposcs of Lamlash Church. 2022 2021 Rental income Fuel contribution 2,475 250 Markel Value 2,725 ANALYSIS OF PAYMENTS Costs ol gelleraÉing funds 2U22 2021 Otlering envelopes 96 Ministries & Missiot? allocation Presbytery dues Minister's expenses Pulpit supply Fabi"ic rEpairs & maintenance Heal and lighi In5w'a[e 12,104 170 270 2,843 3,693 11258 7,470 5,268 4,394 16,744 12,696 5,405 WateT' Rates Aan Youih Foundations Oi'gan & music Linkag¢ Exp¢ns¢s Orher expenses 120 526 120 2,824 2,237 33,159 Total Payrnents 54,983 33,255 MINISTER'S STIPEND All Church of Scotland coY]gregations conli'ibute lo th¢ National Stipend Fund which bears the costs of all rninistei's, stipends employer's contributions for national itisw"ance, penbion and housing and loan nd. Ministers, Slipends arc paid in accordance with the natioiial Slip¢nd scale, wliielTr is reldted to years of service. For the year under review, the minimum stipend wa1 £28,700 and the maxiinum stipend lin the fitih and subscqucnt year.sl £35.269. Both Churcheb Ln the linkage conti'ibutc lo stipcnd as above but sh<ire thc cost5 of all ministty expenses.
10 COLLECTJONS FOR THIRD PARTIES 2022 2112] Music Mattel African Palms CLIC Sargent 450 450
GENERAL FUND BUDGET 2023 2022 INCOME Offerings Gift Aid Tax Recovered Manse Rental Income Donations Contributiorls from Congregational Organisations Interest and Deposit Accounts Funerals and Weddings Fundraising & Use of Hall Total Budgeted Income 18,(1110 3,000 6,6U(I 500 loo loo 30,UOfl 7,600 500 loo loo 150 150 38,600 150 2&450 EXPENDITURE Ministry & Mission Presbytery Dues Telephone Printing & Stationery Sunday Club Heating & Lighting Organ & Music RemetJi31 work in church hall Insurance & Water Maintenance & Repairs Ministers Expenses Other Expenses Linkage Expense5 11,295 170 23,399 270 loo 200 8,000 1,000 1.000 6,0110 2,000 700 2DO 8,000 1,000 2,000 6,OOD 15,0110 I,vu 500 3,1)110 500 2,UUO Total Budgeted Expenditure 32,265 61,069 Projerted Deficit 3,815) 22.469