St Andrew's Parish Church of Scotland Turriff Congregational Accounts -2021 Receipts & Payments Congregation No: 342045 Charity No: SC 015620
Reference & Administrative Inforniation Charity Name: St Andrew's Parish Church of Scotland, Turrrff Charity Registration Number SC 015620 Congregation Reference Number 342045 Contact Address: Trustees Elders Deaeons Prinelple Office Bearers Minister: Session Clerk- Clerk to the Deacons Cour Tre&8ur¢r: Independent Examlner Bankers Bank of Scotland- North Buchan 15 High Street Turriff AB53 4ED
Trustees, Annual Report Year end¢d 31 December 2021 Structure, Governance & Management Governing Document The Church is administered in accordance with the ternis of the Deed of Constitution Recruitment and Appointment of Trustees Members of the Kirk Session and the Deacons Court are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister. who is a member of the Kirk Session, is elected by the congregation & inducted by Presbytery. The Deacons Court is appointed from within the congregation and members of the congregalion arc invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the churclL to become member5 ot.the Board. Deacons Court Members are then ordained for life or until they retire from the post. Elders & Deacons are aIl members of the Deacons Court Organisational Structure The Deacons Court is Chaired by the minister and me¢t five times in a year, or more if required. Certain responsibilities are delegated to the Finance, Propety, Youth & Social Committees as appropriate. Every Year a Fundrasing Committe¢ is t"onned from the member of those committees. Th¢ Kirk S¢ssion which meets five times in a year or more if required is responsible for spiritual affairs within the church. Obje¢tives & Activities The Cburch of Scotland is Trinitarian in doctrine, Reforn]ed in tradition and Presb)terian in polity. It exists to glorify God ¢d to work for the advancem¢nt of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distlDCtive call and duty to bring the ordinances of religion to the people in ev¢ry parish of Scotland through a territorial minislry. It co-op¢rates other Churches n various ecum¢Dical bodies in S¢otland and beyond. Th¢ Finance Committee- Meet the tre&surer as required to review the detailed report of the accounts. If funds are showing a deficit the committ¢c makes reeornmendations to the Deacons Court on how to try to generate more income. Thi5 committe¢ also suggests salaries for Church sff eg Organist as well as fees for weddings and funerals- these are generally set for fixed periods and require th¢ approval by the D¢acons Court.
Trustees, Annual Report (eont) Year ended 31 December 2021 The Property Committee- Chaired by a Property ConvenDr, the objectives are to maintain th¢ Church, Hall. Manse & Cvrounds in good condition and to recommcnd any improvemenls thought necessary. The Committee annually inspect all the propertie5 and based on this, reconllnendations foT repairs, refurbislllnent or improvements are submitt¢d to the Deacons Court. All major work must be approved by the Deacons Court however day to day minor repairs & maintenance are left to the convenor. The Social Committee - The objective is to organise events, these are fellowship events with both th¢ congregation and the communÈty as well as our linked Church Monquhitter & New Byth, although these events can also raise income for Church fund& The Fundraising Committee - A new committee is elected each year comprising a representative from each of the other committee. The aim of this committe¢ is to rdise inknome for Church funds. they organise events which are supported by the community and congregation alike, also providing fellowship. The Good News Club- Through Bible study, stories, Prayer, praise & worship but most imp)rlantly through fun and fellowship, aims to teach primary school aged children of the parish the importance of living life committed to God. Meets weekly during school tenn and on occasions such as Easter, Christmas etc leads worship services. All leaders have to complete Child Protection TrainÈng and most hold first aid certificates. The Guild - Women and men of all walks of life n]eet together under our common aim: "The Church of Scotland Guild is a movement within the Church of Scotland which invites and encourages both women & men to commit their lives lo Jesus Christ and enables them to express their faith in worship, prayer and action" The aim has been underlined in the Guild motto. which is taken from Acts 27, verse 23 "l&Thosc we are and Whom we serve" The guild meels on the 2. Wednesday of October through to April. Meetings are intimated on the Church intimation sheets inviting everyone to meetings.
Truslees, Annual Report (eont) Year ended 31 Deeember 2021 Achievements and Performance Finance Committe¢- Met in 2021, main items dealt with were:. Reporting at Deacons court meetings alollgT Treasurer input. At the I meeting of the year th¢ Chair of the committee discussed the Salary of the Church organist wbich usually g7oes inline with the recommendation of thc Scottish Federation of Organists (endorsed by The Church of Scotland) there wer¢ no amendm¢nts' this year. The charge made for FuneTals and Weddings rematned as £175 & £250 following discussion. Property Committee- 2021 saw the start of the Church Boiler replacement which had been expected for many years but finally became too unreliable to come on without intervcntion. A deposit of £2,900 was paid in the year with the work carried out in December (The balance of £4,060 not falling due until January) There were the usual ongoing costs for servicing Organ, Boilers & Fire Extinguishers as well as some small roof repairs and painting work undertaken. Annual inspections of the properties were Carried out and everything once again reported to be in good OTder. Social Committee - Restrictions throughout 2021 continued to curtail opportunities for social int¢raction. & whilst Services resumed weekly teas in the hall did not. There is hope foi improved calendar in 2022 Fundraising Committee- No Coftee Mornings in Spring and Winter impacted the nonnal fundraising activities signiftcantly- however the committee continu¢d with the Smartie Tube appeal, bringing in around £1500 from that, and aKso arranged a lucky square Chrtstma5 Hamper once again. The Cloihes recycling bin in the car park continues to ietum a steady annual incom¢ also {£640 this yeaT) Turriff Emergency Food Parcels - During 2021 saw a Tise to 219 food parcels given out to individuals & families in the community who were in need. Every recipient was referred either by a health professional, social worker, Aberdeenshire Council, the Job Centre or mainly the Citizen's Advice Bureau. Generous donations of both food and cash were received to allow this to take place, with cash betng used to buy toil¢tries, nappies and specific items are required. Additional storage facilities were also purchased this year.
Trustees, Annual Report {eont) Year ended 31 Deeemb¢r 2021 Financial Review The principal so¥Jrce of income for the year remains by way of Donations These show as having dropped by £5,527 in the yeaf, however, there remains a pending Gift Aid Claim as at 31112/21, and this year there has also seen donations shown separately to specifically fund the replacement boiler amounting to £5,995 as at 31112121. Gift Aid provides additional income in the form of Income Tax Refunds from HMRC for donations from individuals registered with the Scheme, rhere were 43 Active Gift Aid members in 2021. Despite the restrictions on some services through the year due to Covid, a number of members have now opted to give regularly by Standing Order direct into the ChLsrches bank account. Around 40 Members do this and now more than half of the donations are directly received like this. Revenues related to Weddings & Funerals has increased by £500 year on year. this has been due to Weddings taking place in 2021. Covid Restriction5 continued to have an impact on Fundraising opportunities, with limited ability to meet and none of the Coffee Mornings as seen in previous year& However, the Smartie tube appeal once again came good and returned around £15(K). supplemented also by the continued used of the clothe5 bin in the carpark £640 and a Christmas Hamper raffle £330. Use of the hall also remained a no go for 2021, with regular users not returning until towards the end. (Looking forward to 2022 there is however the welcome return of the weekly Dancing Group & another election) Although operating independently the Emergency parcels account is also recorded within the Church Charity Accounts and the income here reflects cash donations reiVed from various individuals, local churches and other organisations lin addition to the foodstuffs donatedl to assist in the fulfilling of the support provided to the community by the volunteers. 2021 saw an increase in the number of parcels issued to 219. The Good news club Guild accounts also operate independently however the year so no receipts for eithef group as they did not formally meet. Other receipts include monies from the John Burned Mortificatlon fund Ipassed on for Emergency Parcel Usel and also donation from the Antiques valuers from their day early in the year. Church Expenditure has remained despite restrirtions however there was a significant drop in the requiremeTrt5 for Ministries & Mission which has helped greatly, this was further reduced due to some funds being released at the discretion of Presbytery to offset the requirements of Buchan Churches. Fabric Repair and Maint is showing a5 £4,503, largely due to the £2,900 Deposit required on the new boiler. (The balance of £4,060 not being paid until into Jan 20221. Other plumber costs of £400, a painters bill of £670 and the usual Fire Extinguisher Services and Organ Seice made up the balance. Reserves Policy Trustees require to hold ¢onsideTable r¢serves to meet the cost of any unexpected majoT Tepair to the Church or Manse buildings. At the year end the Chwch held sufficient unrestricted c&sh funds to meet this requirement. Note 2 to the Accounts summarises and explains the purpose of the various funds.
Trustees, Annual Report (eont) Year ended 31 December 2021 Statement of Tru$te¢s' Responsibilities The members of the Kirk Session / Deacons Court must prepare financial statements which give sufficient detail to enable apprccialion of the transactions of the Church during the fin2m¢ial year. The members of the Kirk Session / Congregational Board are r¢sponsible for keeping proper accounting records which, on request. must reflect the flliancial position of the Chuwh at that time. This must be done to ensure the financial statements comply with th¢ Chariti¢s and Trustee Investment {Scotland) Aci 2005, the Charities Aecounls (Scotland) Regulations 2006 and the Regulations Anent Congregalional Finance approved by th¢ General Assembly of th¢ Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable stcps for the prevention andlor d¢t¢¢tion olfrdud or other irregularities. Approvcd by the Trust¢¢s and signed on their b¢ha]f. ession er
St Andrew's Parish Church of Scotland Turriff SC 015620 Indep¢nd¢nt Examiner's Report to the Trustees of St Andrew's ParÈsh Church of Scotland Turriff I report on the accounts of the charity for the year ended 31 December 2019 which are set out on pages 9 to 13. Respective rponsIbIlItieS of trustees and examiner The Charity's trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Ttee5 Investment (Scotland) act 2005 and the Charities Accounts (Scotland} Regulalions 2006. The Charity trustees consider the audit requÈrement of Regulation 10(1 ) (d) of the Accounts Regulations does not apply. It is my r¢sponsibility to eXnin¢ the acLuunls as required under seciion 44(1) (c) of the Act and to state whether particular matters have come to my attention. B4sis of indep¢nd¢nl examiner's statement My Examination is carried out in accordance with Regulation I l of the Charities Accountg (Scotland) Regulations 2006. An cxamination includcs a review of the accounting recoids kept by the charity and a comparkgon 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 sucb matters. The procedures undertaken do not provid¢ all the evidenc¢ that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's staterncnt In the course of my examination, matter has come to my attention Which gives me rcasonable Lause to believe that in any material respect the requirements: To keep accounting records in accordance with section 44(1) (a) of th¢ 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not b¢en met, Or To which, in my opinion attention should be drawi in order to proper understanding of the accounts to be rsached. Natne Address Dai¢: 0023
St Andrew's Parish Church of Scotland Turriff SC 015620 Unrestricted 2021 Restricted 2021 Total Yr End 31st Dec 2021 2020 Recelpts & Payments to 31112121 Recelpts Donations Legacies Grants Wedding & Funerals Activities for Generating Funds BOILER FUND Investment Income 26,146 500 26.146 500 31,673 500 1,470 1,560 2,090 2,510 5,995 51 2,090 2,510 5,995 51 392 Totsl Receipts 37.292 37.292 40,595 Use of Hall Emergency Parcels Receipts Guild Receipts Good News Receipts Other Receipts 587 2,957 587 2,957 845 4,415 256 31 455 576 240 816 41,412 240 41.652 46,597 Payments Cost of Generating Funds Charltable Activities 323 50,213 39,787 240 40,027 Total Payments 39,787 240 40,027 50,536 Slus (Shortfall) 1,626 1,626 13,9391
St Andrew's Parish Chureh of Scotland Turriff SC 015620 Unrestrlcted Restrlcted Total 2021 2021 Total 2021 2020 Note ststement of Balances Balance brought Forward 64*92 1,413 70244 Movernent In Year Excess of Receipt5 over py¥ments forthe year Balance Carried Forward 1,626 66,518 1.626 67,931 13,9391 66,305 1,413 Other Assets Mare - Estimated Value Grft Aid Tax Recoverable 250,0(KJ 3,500 253,500 250PCX) 3,500 253,500 250,000 3,500 253,5 Other Uabilrlies Balance payable for New Church Boiler 14,080 14,0801 14,0801 The Accounts We presneted and approved by the Kirk Session & Deacon's Court on 28 Feb 2022 For & on behal4 of the Ki Session Clerk Treasurer io
St ADdrew's Parish Chur¢h of Seotland Turriff SC 015620 Notes to the Accounts l - Trustee Remuneration and Related Party Transactions During the year no ¢onnect¢d persons received payments for providing services to St Andrew's Church Only one Trustee on p¢rson connected to a trustee received re-imbursement of expenses totalling £1,060 Movment in Fund5 Asat Asat 01-JarF21 Recelpts Payments Transfers 31-Dec-21 Unrestricted Funds General Fund 2,393 39,170 137,2241 1,520 5,860 Miss Buchan Cèpital Fund Miss Buchan Revenue Fund Genera Cong Purposes Bequest Fund Good News Fund GL¢ild Fund Foodbank Donation s,)0 2,140 45,CK)O 3,237 1,394 434 5.294 12,(NJOI 141 45,000 3,241 1,394 335 5,547 1991 12,7041 2,477 480 64.892 41,652 140,0271 66,518 Restricrted Funds Kirk Session Benevolet Fund 1,413 1,413 66,305 41,652 140,0271 67,931 Purposes of Designated / Unrestrieted Funds Gen¢ral Fund - lor Day to Day Receipts & Payments Miss Buchan Capital Fund - Capital to be used at discretion of Miss Buchan Trustses - who verbally agrecd in 2003 to be used at the discretion of the TreasuTeT- it was larg¢ly transferred to General this year. Miss Buchan Revenue Fund- Revenue to be used for General Purposes General Congr. Purposes- Dewsit held of Surplus funds in Investors Trust for General Purposes Bequest Fund - various Bequests held in Investors Trust, Income accumulated Good News Fund - for the Teaching of Primary age children commitment to God Guild Fund- for Guild Projects Food Bank Donations - To purchase items n¢eded but nol in stock eg Baby Milk, Food, Nappies Etc Purposes of Restricted Funds Kirk Session Benevolent fund- Charitable Purposes li
St Andrew's Parisb Church of Scotland Turriff SC 015620 Notes to the Aeeounts Unrestricted Restricted 2021 2021 Total 2021 Total 2020 3- Analysis of Donatlons WFO Scheme (non Gift Aidl Gift Aid Donations Tax Recovered on Gift Aid DonatiorLS Ordinary Offerings Iopen Platel Other Offerings, Donations Etc 6,080 13,674 1,258 5,134 6,294 14,875 7,447 3,057 26,146 31,673 Guild Receipts Good News Club Receipts Food Bank Donations 256 31 4,415 2,957 29,103 36,375 4- Analysis of Payments CostofGeneTrting Funds Fundraising Expenses Offering Envelope5 iio 213 323 Charitable Activtties Ministries & Mission Ministers Travel Pulpit Supplv Prespbytery Dues Or8anist Fabric Repair & Maint Council Tax Heat & Light Insurance Life & Work (Expl Church Magazine Advert Stationery & Postage Emergency Parcels Payments Guild Payments Good News Payments Other Expenses 20,618 1,060 441 625 3,460 4,503 851 20,618 1,060 441 29.955 1,044 625 648 3,197 7,069 843 1,876 3,300 183 4,503 851 1,909 3,094 180 457 1,909 3,094 180 457 136 930 424 127 2,465 99 240 2,705 99 25 25 39,787 240 40,027 50,213 Governance Costs Independent Examiner's Fees 12
St Andr¢w's Parish Chureh of Seotland Turriff SC 015620 Notes to th¢ Accounts Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all ministers, stipends and employer's Contribution for national insurance, pension and housing and loan fund. Ministers Stipends are paid in accordane¢ with the national stip¢nd scale, which is related to years of service. For the year under revtew the minimum stipend was - £28,700 and the Maximum stipend (in the 5 and subsequent years of service) - £35.269. Collections for Third Parties 2020 2021 Poppy Scotland / Earl Haig Fund World Wildlife Fund Christian Aid Guild Poject Collection 123.20 246.40 133.00 208.50 150.00 13