The Church of Scotland Alness Parish Church of Scotland Congregational Accounts for year ended 31 December 2023 Congregation No. 392195 Charity No. SC015227
Reference and Administrative Information Charity Narnc.. chtY RebJlStrativn No. Congregational Reference No. i92195 Contsci Address. AIne P]Sh Churcb of Scoiiand SC015?27 Trustees Eldcr3 Con tional Board hlcm bers ..lMiciate Ilc'mb¢r Church Treasurer.. .4£10Th Clerk.. Minister tndqjendent Examiner Banker5'. Royal Bank of Scotland Bank of Scolland 53 H]gh Strcet High Street Alnes5 I]10H DiDvaIl IVI.5 9HJ.
Trwstees. AnThuAI report
Year ended 31 Decem ber 21123
Strueture Governance #Nd
mtat
Covern9 Doeumellt
The Church is admirristered ALrordan¢e with the lems of themodd Deed ofcfflrtitutirn.
RecruitOt And App•intmèDt of
Members of the Kirk Session C.ongrtrdatinn81 Bnard art the charity Trust¢e% The. Kirk geg%inn
members are the ¢lders oiihe Church and are ¢Sen from ihose rncmbcrs of thc church who are coTh%>dered io
havc thc appropriatc wfts and skn'115 The Congr¢gZti(aj Brd is arwinted from NiiPu'n the ¢oNgre¥ation and
tncmbers of th¢ coneSai10 are invited to nomin&¢ indivi¢knl3 whc are b¢lieved ¢0 have the skills and
comTr,ilrn¢nl to trIbute 10 ihe manaxe¥n¢ni affairs of the Chw¢h. beeme members rf the Board Board
Members ale then aoited the Stated Annual Nl¢ding and wve t.or a pX1j of thr¢e leus. atl¢r .¢ they
must s¢¢k Te
have valiied iheir addititsn t( all IF< thUT 8afe8uardiny cdinator has ensured ihii all the Trustees, have now attended the necessary Ch[Ch of Scotland Safe[(ns TT8iMing as mandated at 2022 General Assembly In the midsl of seemin8ly endless challen8&s of i]mnense propcnion& do]Desti and inteTnatithally. the Congregation Corninue, de[1 Ls everon God's Gra4 the hope (<the Gosrtl of Jesus Chiist in a faithful and loving ityay rinancial Review The principal swr¢¢ of incorne is weekly off8$ from manttrs aTra adh¢r¢nts of th¢ congregation. Durillg 2023 Ihwe was a small decrease :n actua] off¢rin¥sl ltytl, Endow¢1 I0c itlCTeasel Si]ric•ntIY over1. an ou15tandin8 r¢sult and the con8r¢gation shjuld b¢ cornm¢nt¢d for their ltinUed suppcn blld gthcrosiry Re#erv¢4 Poliry It is the Trustses" pdio to hold reserves suffiaent for ihe identified of the Church. The Chur¢h is in old buildin8 mu¢h n$Sary work will be requird the years. a5 noied in the profession survey earrid recenL.y. Ai the of 2021 the Churcb hdd £I•S.170 in the General AccThJnt and £g,6£0 in the Fal)ric. Account The Cnnsre82tinn 18 currently vacBtJt rttvrve funds are likely for Tepairs to Churth and Hill The Rnard tLnd 8eA%i()n (Jperaie x re4Thsihle #thttjde tn ¢eWAd8hIp And wi$h In be. Ablè tn m•A ihe demand$ of mainlAining l)thh prnpeftiel ade(¥Jaie.ly Sialtffl¢nt of Truil¢e•' Respniibility The members of the Kirk se55lon/CExr(1OTra1 Board mu51 prepare financial sts1emltS which give sutyicient detail to enabl¢ an appreciation of the transaaiffls of th¢ Churth (hJrinA ihe financial Year The fftembeis of Ihe Kirk SessiQtLICongregarional Board ar¢ responsible f(w ke¢pn% Pioper a¢cLwntin% recctrds whi¢h. ¢)Th r¢qu¢$i, must reflect the financia] wsilion of tl* Chu".¢h at Ihal tine This mu51 be doll¢ ensure that the finan¢1 sta(etnents ¢omplv 7th the Chariti¢s and Tru$ie¢ Investment (S¢1nd) Ad 2905, the Charities AcCniS (Scoiand) Regulation 2006 and the Regulations Congr¢ticIn47 Fioanct approved by tbe General A5sernbly of the Church of Scotland in 2(M)7. They a responsible for safewdir.g the ass¢ts of th¢ Church and musl lake fe4sonabl¢ ll¢ps for the pre0 4t (r dete.yion of frwj 4nd otFtr irtew]Anue5. Approved by the Trustees and %illned on Iheir b.h81t' W Robcrtwn... Se551on Clttk Date..
Alnas Church of ScothDd SCOI32Z7 Repon of Iht lttdependent Examiner Independent EMiner's Rcport lo the Tntstees of.&l•ess Parish Church of ScorfAnd I report on the account of the ehanty for the yearended 31 tkcember 202.1 which are set In]t Dn pages 6-12. Respective tt8poosibiRities of TnLqtttA Etsmitier Th¢ ¢hdrity's trus1¢¢5 ar¢ respK)llsible for the weparation of th¢ accounts In aGwrdaDcc wilkn the 1¢S of the Cliarilies and Trust¢¢ Inv¢stnMI (Scoiland) Act 2005 and the Charities Accounts (Scotland) Regulations 20Q6. The charity Trustees con%id¢r that th¢ audil Tcquiremcnts of the Regulation 10 (I ) (d) of thc Account5 Regulations does not apply. It is i)ry responsibiliry ro ex&nine the accoiints rffjuired und¢T qectirjn 44(11 { - ) Df the Act and tn 8tste whether particultr mlltters have Con lo my attention. BABkn of Independent ExAmiDr'$ it4¢¢mnl My exnitiaOn is cgrried out in aceordgnce witb Re8ulaion I l of the Charities Accounts (Scotland) Regulations 2006. An tiXonOn included a rJeW ofthe aunlIn8 records kept b) th¢ ¥h8rity 8nd a comparison Cf th¢ ¢0nts prcscn¢cd with thos¢ recoTds. It a190 In¢lUd ¢onsid¢ration of any unusual il¢ms or thsclosurcs in ihc accounts and 3cck cxplwiattons 60rn th¢ Irusiees ¥Oli¥ei Iiiiig ]Y ULIL ILLdtlr15. Thr yi"tKcduie) uiidert¥k'vn prvvid¢ all Ili¢ ¢¥'ithutt N'uuld be requireLI bv #n audiL and consequenily, L do not expre$s an audii opinion on the view given ty the accounts. Jndependeni F.xAmlner'J Sttemeni In th¢ Cour of my ¢xaminatioo oo matter has come to my atl¢nlion than that disclos¢d below'i givcs me rcwnable cause beh.eve that in any resp¢th the r¢quiT¢m¢nts.' To keep acwunhn8 recd8 in accordance wiilL Scction 44 11) la) of Ihe 200S Act Regul&ions 4 of th¢ 2fK*) Acwunts Regulation8 and To Prepare accniinls which accord wilh the Aecoiinting records and comphr wilh Rillation 9 of the 26 Accounts Regu10$ haTre not been me( or To whi¢h. in my opinion, att¢ntion should be dravrn in QTdcr to cnable a pn)p¢r understanding of the to IK h¢1 Addir55". Dale.. •Please del¢te the w(Yds i kets rfthey do not aEnty. If th¢ Thord5 do appl). set 11 thesc tnattcrs wlu'ch have come to your &tcnhoi).
AlAS Parfsh Churth d Scotland Recelpts ab)d Payments A£counts Year Indod 310otember 2023 Unmstrkt•d Restria4d End(Ptrt Funds Fllnds Fund5 2J 2023 2023 Total 2023 Ttital 2022 Note3 Donatbons Bank and Deposit Income Investment Income 19.946 19.946 286 3,317 21.448 47 285 3.317 19,947 2BS 3,317 23,550 21,495 Rental of Premises Sale of Asset5 S&le of Investments Grants Recelpts from General Trustees Other Re¢elpts Spe¢l#l offerlny for 3rd parttes 13,CQ8 1,780 2.354 2,354 468 To¢•1 Ae¢elp15 22301 753 3.317 26.372 37.063 ments Not• 4 Cost of Gonernty'ng Funds Charltable Actlvitles Governance Costs Other Payments Purchase of Equlpment Special offerin8 for 3rd partie5 197 21,592 197 21,592 123 36,147 780 Tot¥1 Pwyment$ 21.n9 468 ZZ.257 37.050 Ex¢esslDeficlt rec•lpt 0r P•¥$ 512 285 3,317 4,114 12 Ttattsférs Excess Recelpts over Payments 51Z 285 3.317 4.114
AIn Parish Churth of Stotla•d Statement Irf Balantes at 31 Dttembw 2023 Unr•strtrted Restrlrtejl End(hvmÈnt Fu•d5 Fwd5 Funds Totsl 2023 Totsl 2022 Brought Forward 123,620 9,471 133,(V31 hlwm@nt in yoar Ex¢ess IDefit(tl ol R¢¢eipts over paytrnnts for year 512 285 3317 4,114 ank Lle 51t Balanos Carried Fo,'w•rd 124,132 9,756 3317 137,205 133,091 In¥e$tfflents at market ¥al IC05t £ Ujblllles The ccounts were approved the Klrk Session Flnanchl 8oard . Dite . S•sslon Clork . Treawr
Alness Parish Churth of Scotland Notes to Actounts Note l. Tfu5tees Aemunreration and Related PartyTransattlons During ihe year no trustee received reimbursement of expenses Note 2. Movementln Funds Atljan 2023 At31 Dec 2023 Recelpt Pawnent Unrestrlrted Fund$ General Account 121.490 25,387 21,707 125,169 Designated Sunday School 1.425 583 550 1.457 DeSnated Ladies Group 82 83 Deslgnated Fellowship Group 622 117 739 Re5trfcted Funds Fabric Account 9.366 9,650 Prayer Group Account 104 105 Endowment Funds Totsl Funds 133,089 26,372 22.258 137,204 Sunday School/Bible Class. These furbds are used by the Sundav Scool and Blble Cla55. Ladies, Group. These funds are used to fund Ladies, Group activites in the lrfe of the con8re8ation. Fellowship Group. These fvnds are used for social activites wrthin the lrfe of the conÉregatlon. ose of restrlcted funds Fabric Account. The Trustees have set aside funds for the maintenance of the Church Property. Prayer Group Account. These funds are to be used fof Misson and Evangelism enterprise5. Endowment fvnds Income fom the Wm Munro B¢quest 15 unrestricted and is included in the general account.
Alness Parith Clmwch of Scolljnd Notes to AtCOUb)ts Anatysis ol DonaiDns Unrestrltt•d R•strkned EndOwnnI Funds Funds Fund5 2023 2023 2023 Total 2023 Total 2022 WFO Scheme Inon Gift Aid) Glft Abd Donation5 Tax Tecovered on Gift Aid Open Plate Income- other organlsatlons Bank interest received General Oonatlons 5,233 6.218 3.816 4,580 5,233 6,218 3.816 4,580 5,443 7,907 3,993 21 47 loo Ico 19,948 285 20,232 21,496 Ml$celkneous Inc<Mn• Cvntribution5 to H¢at and Lwht Funerallweddin8 fees Llfe ènd Work Subscriptions Fllowship Group events Sunday School Inctsme Hall Hire 250 505 36 750 42 117 583 50 750 42 117 583 939 50 1.841 1,841 1,780 Wm Munro Bequest 3.317 3,317 3,317 3,317 Grants Refved HoSiday Club unds recelved 513 513 13,008 Special offerings for 3rd partie5 780 Total Oonailons 22,301 753 3.317 26,372 37,064
Alness Parlsh Thurch of Scotland An•tysl$ of Pryments UnrÈstrlcted ReStrIct Endowrnent Funds Funds Funds 2023 2023 2023 Totsl Total 2022 Cost of G•nèrètln Funds Offering Envelopes 197 197 123 197 197 123 hayil Mlnlstrles cont. Less Vacancy A150w. Prèsbytéry Dues Pulplt Supply Church Cleaning Rèpairs and Maint- Church Hall M?ns¢ 16739 11196 5,543 565 526 SC 5,543 565 526 500 2,830 20 5,028 2,758 2,034 76 507 259 42 41 596 4% 605 20 5.028 2.758 2,034 76 507 259 42 41 16,772 1,710 2,318 1,843 239 767 H•8t and Ll8ht Insurance Prlnt. post and ststlonery Sundèy School/8ible Class exps. Outreach and evan8elism Llfe and work paymerts Communlon exps. F•llowshlp Group ents èxps. Mi5Gellaneous Danatlon to Compassion 36 92 250 336 510 352 510 352 21,591 21,591 36.147 rn Independent Examlner'5 Fee Speclal offerings for 3rd partie5 780 Tal Paymonts 21.788 22,Z58 37,D50
Noles ts Aff•unts 5. Minister's Sti All Church of Scotland congregations contribute to the National Stspend Fund Fthich bears the cost of Minister s stipert(ts artd employer's Natiortal Insuranee. Pensi<)n And Hollstn8 and Loan Fund. Minisier's stipends are paid in accordance the oationai stipend scale. Is rd3d io ycars of vICe For the year under re%'iew the mijjimum stipend was SJO.115 and the maximum tpertd (In the fifth and bS4uent yW5 £37.032. ion for Tbird P 2023 2022 Poppy Scotland 150 100 M4ry'sMai$ 180 165 Ukraine Appeal 515 Bare Necessiues 138 li
Alnus Parish Church of Scolland Funds hdd on bthlf •tthe eongreytion. By the Ck•rch Scotland CeDeral Trlls1tt5 Appendlx Churcb of Scotland I&*1 Tr¥st 2•23 2022 New Church Hail Fund 4687 4687 Fabrtc Fund 3?54 i139 12