The Church of Scotland St Columba's Parish Church, Glenrothes CongregatioD Ref No. 251498 Seottish Charity No. SC016386 Trustees, Report and Accounts For the Year Ended 31 December 2023 18 North Street. Glenrothes, Fife KY7 SNA 01592 610388 8 Mitchell Street. Leven. Fife KY8 4HJ 01333 425250 www.patersonboyd.com PATERSON BOYD & CO CHARTERÉO CERTIFIÉD ACCOUNTANTS
St Columba's Parish Church Year ended 31 Defember 2023 Page5 C•ntents Ttustees, Annval Report Ito6 Independent Examiner's Report to the Trusiees Staternenl of financial Artivities Balance Sheet Notes to the A¢¢ounts ioto18
St Col¥mba'5 P•fish Cburth
Trnstees, Annual Rert
Ye•r ¢nd¢d 31 Ikcelljber 2023
The trustees pgent the annual report and financial statements of the charity for the Ye ended 31 Decunb¢r 20?3. The finantial siaiements have
been prepared in accordance with the accounting policics sa oui in l io the accounts and WTnply 1th the Gth
St Columb*'s Parish Chureh Trustees, Annual Report Year ended 31 Detember 2023 Independent Examiner: Paterson Boyd & Co. Charteted Certified Accountsllts 18 North Street Glenrothes Fife KY7 SNA Bankers: Bank of Scotland 9 FalktaDd Gate Glcnroihcs KY7 5LW ViT8in Mo 5 Falkland Gate Glenrothes KY7 5NS Governln8 Do¢umeDt The Church is administered in accordance uiih the tern of ihe Deed of Constiturion Unitary Forni and is subject to the Acts and regulations of the Gener41 Assembly of the Chh of S¢o¢land. R¢¢rUl¢ellt Appolntment of Trustees Active member5 of th¢ Unitary Kirk Session are the cljarity trustets. The Kirk Session members are the elders of the Church and ar¢ chosen from those members of the chureh who are eonsidered io have the eppropriate gifts and skills. The MiThister, who is a m¢rnber of the Kirk SeuL0 i8 elected by the congregaiion and illducicd by PresbCry. Or8ttnl8Atlonal Structure The Unilary Kirk Session 18 chaired by the Minister and it held Seven busi$ meetill8S this year. As now pennitted by church law some decksions were made by ernail. It is responsible for Spinrllal arbj secular affairs withm the Church. Meeting5 att open 10 ill members of the con8re8ation but only elders can vole on any subjeci. Certain respoThsibilili&s are deleghied t() four wDtk groups.. Pastoral Care, Communiry & Wider World, Nunurin8 Faith and Fabric. Finance and Resources. Work 8roups meet and undenake duties as per their 5epaTite remits and Teport bk to the Kirk Session. ObJe¢dv¢s, AtdYltl¢s and Athlewemets The Chlirch of Scotland is Triniiarian in docirine, fornd in tradilion and Pre4bwenan in polity. It exists to glrtrrify CJ()d and lo work for tbe advancement of Chrisl's Kingdom throughout the wotld. As 4 Dational Church, it icknowledges a distinctive call Bnd duty to bring the ordinances of religion to ihe people in every parith of Scotl8tMI through a territorial ministy. It co-operates Wit other Churches in various e¢umenical bodies in Scotland aTA beyond. Church seryiees retumed to followinB the lifting of Covid restrictions, wth an average of 65-70 adults attending Our Junior Church ¢ontinued to meet and on average we alK>ui 8 children attendmg. We stKII continued to stream our seNices by YouTube, as WC Stop Z(Jom during 2023, with an average of betwttn 61>70 views on our YouTub¢ ¢harfjKI. Our choir rontitwd to participate in worship offers individual musical in of worsbip as appropT>ai¢. Tbis rnay challge in the ¢ominE year du¢ io the retireme of our Organjst and continued as As5istsni Minister. itt our chltrch and then within the Covenanied Partnerslllp.
St Colllmba's Parish Cbllrch Trustee5' Annual Report Year ended 31 December 2023 Objectives, Activitie5 and Achievements (f ODtinued Worship takes place every month itE Jubilee Grove Sheliercd Housing - led by OUT Ministtt and membeT5 of the worship up. Our Little Fish¢s Baby and Toddler Group continu¢s lo thriv¢ with our numbers baying increased by ovcr 50% to over 30 childrcn. It is greatly appreciated by all who attald. Messy Church continued thn)ughoui the year. with tycollY 3U people th Atiendance. The Church continues to supry)rt GROW IGlenroth¢s Regional Outreach Worker). The new GROW Worker hAS enhAneed our links wilh the lo¢al s¢hools. We hav¢ r¢pr¢s¢niaiives on the Church Together Group. 11)e Church &150 5uppotts oih¢r lo¢al groups. including the Solvaiion Arniy. Fife Ginge>read, The Glenrothes Foodbank. Tearn Jak and Compassion81¢ Friends. St Columba's is also a supporter of Christian Aid as well os Tear Fund and through the DEC Appeal we h8ve supported their Turk¢y/Syria larthquake Appeal. We have also supported CIIAS. School chaploincy w&s offered throughout the year. John Hutchison, shared Ministries Development WoTker. is still involved in the life of the ¢ongreggtion and c02nrnunity. 'rhrough our Covenanted Partnerthip we have shared jotnt worship dwing Lent and Holy wttk and on Maundy Thur8day a Hunger Meal wilh Communion was led by our Minister in Si Columb8'8 Church. We also hosted on Good Friday the service following Ihc Walk of Witn¢53. which was organis¢d by Chur¢hGs Together. On Sunday* l January w¢ had a ghar¢d Cov¢nanl¢d Partnership smic¢ in Si Ninian's and also a shar¢d s¢rvi¢¢ in Si Margar¢l's on 4 February. During January St Margaret's and Si Columba's shared their ¢¢5. We participated in Thy kn'ngdom Come Week of Prnyer with other ¢hurehes. We also shared summer services during July and the first week in August. In September we had a shared Cov¢nanl¢d Partn¢rship Servi¢¢ in Markinch Church with the Moderator of ihe Church of Scotland the Ri Rev Sally Fostrr- Fulton who pr¢a¢hed th¢ $emion. Bible Courses h&ve also been arranged. Pastordlly we have maintained conlact ihrough our ielephone cortihci ie8m and our Flow¢r Ministry. Our Kirk Session ugrccd to 3UPPOrt an application through the 2..1 O Mi33ion Fund for a Pastor on a tria] basis for the Fife Pl1lM Way. A Pastor was appoinled. and Ministcr, ttend¢d his Commissioning Setvice and along with others we Si)ed a Memornndum ot Agreement as one of the tounding sponsors. Five of our Elders attended"Weaving Wor3hip" W00p$ by Fife Pre$bcry ¥nd fow have been approved to lead worship. We coniinue to communicate with our members through No Newsletter a year and also through i)ur webpage and through our Tracebook page, with more ih$n 700 people followin£ us on Facebook And via emails.
S¢ Columb•'3 Parish Church Trnste¢$' Allnual Rert YeAr ellded 31 Deeember 21123 Objectives, Activities and Achievement5 (continued) We held A refleciive setvice on 17 December where peopl¢ remember those who have died and although not 8tt¢nded by a hu¥e number, it AS very much appreciated by those who do come along. We resumed our Christmas Day Lunch which was Djn in paTliTrership with St Luke's Church. There were 34 people who sat down for lunch. We also had seven volunteers from outwith rhe church who helped out on the day. We were thankful for the llt from Fife Council and donations from Iwo local people which help] fund our lunch. The Presbytery Mission Plan was approved by Presbytery ai its meeting in September. Following the approval of the PMP we continue to move forward to a Union of the chUh involv. tndividually. lh¢ chutch and members. have supported the conmiuniiy through the Foodbank and YMCA. Our Knitting Arts and Paper Craft group have again continued to knii baby iiems (including a baby blanket, jacket and hai lo w¢lcome the fitBI new Baby in 2023) which have then been handed in io the Vicioria Hospithl along with cannula sl¢eves. Th¢ hospitsl has b¢¢n ¢xtremely graieful for these iiems. Th¢y have also knitted fishern]en hats, cat blankets, ward slippers, knee blankets, homeless 4uares and kitten toys. Our Haven Café, which is open for anyone in the community to visit and offers a wami space to h¢lp rnbat the effects of the rapid rise in living costs and io enjoy something to drink or eai continue5 10 thrive. R¢¢¢ntly w¢ have expanded our offering to include soup and crusiy bread. We have welcomed folks from C¢)sy Kingdom and ¢h?Idr¢n from the DAS Unil from Rimbleton School who aitend. During 2023 our ¢hur¢h halls have ntinUed io be used for the baby immunisaiion clinics, food distribulion by Fife Gingerbread, supervis¢d visits by ihe Soeial Work Depkrtmeni, Tig¢r Cubs. Zumba Class, East Fife Ladies Choir, Expr¢ss Group. Sporting M¢mori¢s, GAMA. GAMA Youth. Tr¢foil Guild, W¢ighi Watchers and our Guide Dog Puppy Trainin¥ Classes, Smoking Cessaiion Clini¢, 5678 Dance Studio. Ll Dance and Crossroads. We welcomed back DaD¢e Dr¢8ms into our halls. Sadly 5678 Danc¢ Swdio, Sporting Memoriu and th¢ Smoking Cwaiion Clinic have slopped using our halls. Because of their charitable and community activities, the congregation provides free hall hire to ihe Ging¢Tbread meal$ provision, Sporting Memories, Compassionate Friends and Team Jak. We have also discounted rales for the Express Group* Guide Dog Puppy Training and Crossroads. Whilst there has been a welcomed increase in hall hire income our overall income 5ti11 causes us ¢oncern. Flnanclthl Rovloiv The principal sources of income are weekly offerings) Gift Aid tax refimds, fundraising. church org8nisation activities and hall lets. The Statement of Financial Aclivities and Balance Sheet for the church provide fvll detsils of the financial positioTh in the year to 31 December 2023. The Statement of Financial Activilies shows a deficit for the year of £1,338 (2022:£312) as repoff¢d on page 8. Totsl fvnds at the year end were £72.908 (2022:£74.2461.
St Columbx's Parish Churth Truste£s' Annual Report Year ended 31 December 2023 Risk Management The Trustees consider the following to be the main risks facing the Charity. The increased risk of losing m¢berS, due to the demowdphi¢s of our congregation, could adversely affect our viability as a congregation and our income stream. The size and age of the premis mean that ibete is a risk that a large repair may be required, for example the replacement of the IM)iler. which would impact on our ability to worship in the premises or offer our halls for cnmmunity se and hire. The incrcased rcgulatory frdrnework in a range of areas from child protection and dats ptyytection to health and Safety and employtncnt pla¢es a big re8wnsibility on volunte¢TS. There is a risk thai we are unable to find volunte¢TS wilh the skills and comp¢ienc¢ to C8Try oui th¢s¢ tgsks. Th¢ Charity relies on a small core of volw)ie¢rs lo ¢arry out a number of key tasks which puts uy at risk should they b¢ unable to carry IheTn out for any re4$0n. The cost of living ¢ri8is is a Concern both in lern of income end expenditure especially on oil costs. The Trustees are taking the following steps to mitigaie these risks: We held a 81ft day and ¢n¢our8ged m¢mbers to move ov¢r to usin8 Standing Ordern. New forms of worship and activtry to encourage a broader ag¢ profile have been intri)duced such as Messy Chur¢h for fwnili¢8 Once a month. Outside expcrtise is sought when required to support us in adhering lo s¢aiu8tory requirements. There is also a regular pattern of property surveys arranged by the Presbery. Fife Pre$bery is looking io support churches in fabri¢ matters and io reduce the burden plo¢ed on volunteers. Requirement to ensure there are no 'single wints of failure. and thai more than one person 1$ able and willing to carry out thesc key tasks. We will ensure th81 do¢um¢niAtion is in place to record what the various roles entail. Through communication via our web$ii¢, Fa¢ebook and Newsldi¢r w¢ continue lo encourage our Inembers to move over to using Standing Orders andlor io send in ¢heques io (h¢ Tr¢asurer. We have been 8Clively rei4ewing how we Can maximise our income sir¢am. Through our Covenanted Partnetship th¢ Presbyt¢ry Plan we ar¢ working together with the oiher churches in the Glenrothes area. This should Si1f1¢an1IY $tren8then our ability io share resources. Re$erve$ Poll¢y The ¢harity Inistees have ¢onsider¢d the reserv¢s r¢quired and hav¢ tsken inlo account their CUTreni and fufure liabilities. It is the Trust¢¢$' policy to hold reserves of approximately four months expendith including des1ated funds. At th¢ year end the church held unrestricted funds of £56.192 of which £18.256 h&8 been designated for fabric fvnd. The remaining balance of £37.956 Tepresenis about four months expenditure and wbile this is high¢Y than would nornially be expected the Trustees are aware of the need io plan ahead for fijrther building expenditure. Th¢ Chwr¢h a]so held £15.790 of restsicted funds which have been provided the purtM)ses specified ID Note 15.
St Colllmba's Pari5b Church Tru5tee5' Report Year ded 31 Derember 2023 Trusiees, Respon$Sb5lltl¢s In Relatlon to the Finn¢S4l Ststew¢tttg The charity's trusiees are responsible for preparing a trustees, annual report and rtnancial Slatanents in a¢cordan¢e with appli¢able law and United Kingdom Accounting Standards (United Kingdom GeTherally Aecepied Aecwnting Practice). Thc law applicabl¢ lo ¢hari¢i¢i in Sloiland r¢quii¢s lh¢ Charity 111551tt5 1(F prcpaTr finaiicial stsicrnents for cach ycar which show a ttuc and fair view of ihe slate of atyairs of ihe charity and of the incoming resoutces and application of r¢souicc5, of the charity foi that period. Jn prepaTing the fman¢] stsiemeTr¢S Ihe truses are Tequired . select Suitable accounting trf>licies and then apply ihem consistently. observe the meth(xi and Principles in the applhcable Charitie5 SORP 2019. makc judgcmcnts and estimates that are rcd50nablc and prudent- ate wheiheT applieable accounting standards and statements of recommended prxiice hav¢ bc¢n followed, Subject to any departures disclosed and explained in the financial statements. prepare the fxnanciai statemertts on Ihe going concem basi$ ufvless it is inappmpriot¢ to prc5Lamc that the ¢harity will 0ratIonal exislencc. Th¢ tru*¢es are spOnSible for keeping proper a¢¢ouniin& re¢ords which disclose with reasonable accuracy at any time the finan¢ial position of th¢ charity and to ¢nabl¢ ih¢m io ¢nsure that th¢ financial st¥iem¢ni$ ¢¢)mply with ihe Charities and TTU¢¢5 1nves¢m¢nt Iscotland) Act 2(H)5 and the ChaTits¢s Aount$ (Scotland) Regulations 20( am¢nd¢d). Thty are also responsible for safeguarding the asseis of the ¢haTiiy and h¢ncc foT taking r¢asonabl¢ stcps for Ihc PTcven1i and d¢l¢ciion of fraud and other inegulariiits. Th¢ trustees are responsible for the maint¢nanc¢ and inte8Tity of th¢ ¢hATity and financial inf¢)rmation on the COn4t10n'8 webslte. Legislation in the United Kingdom 8ov¢rning th¢ preparation and disseminaiion of fin8n¢ial statements m&y differ from legislation in other jurisdictions. Approved by the Trusiees and signa on their behalf by: Dat¢.' 20 Mar¢h 2024
St Columb#'s Parish Church Indeptlldellt Exttminer'¥ Report to the Trustees ofst Coiumb•'s Parish Chureb Year ended 31 Dttember 2023 J report on Ihc accounL8 of the charity for thc y¢arcnd¢d 31 D¢ccmtw 2023, whith are set oui on the followryng pages. Respeetile re5POn5Èbilities of tT115tee5 aDd exJmiDer The charity's trustees are responsible for the prepardlion of the accounts in accordance with ihe tenn4 of the Charities Trustee Investment (Scotlandl Act 2005 alld the Charities Accounts {Scotland} RegulatiOrt$ 2006 las amended). The charity trns'iees LullsiLler thAt the audit requirement of Regulation 10 (I) {a) to (cl of the Accounts Re8ulations does not apply. It is my re$tM)ngibility to examine the accounts as required under section 44 (1) {c) of the Ad and to stale whether particular matters hav¢ ¢om¢ to rny attention. Basls of Independent examlner'g $tAtement My examtnation is camed out in accordance wilh Regulaiion 11 of Charitie5 Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accouniin8 records kept by ihe charity and a comparison of the accounts presented with those records. It also includes ¢onsiderdtiOll of any UEwsua] items OT th'sclosures in the accounts and seeks ¢xplanations frorn th¢ tTusie¢s concernin8 any such matter5. Thc procedure5 uThleTtaken do provid¢ all the evidence thhi would be required in an audii. al wn9¢qUIIY I do not expr an audit opinion on the view given by thc accounts. B*si$ of iDdepelldent examiner'x Jtitement In th¢ ¢QLUX ofilly ¢XWniDation iio inall¢r h&$ cotne io my aitention.. which 8ives me reasonable cause io beliN'e that ift any maierial Yesptti the requirements: to keep accouniin8 T¢¢ord$ in o¢co4n¢¢ with Section 44 (Ixa) of the 25 Act and Re8ulation 4 of the 2006 Accounts Regulations {&$ amended), and to prepare accounts h1¢h accord with the acrounting rtcords aNI comply with ReRuaiion 8 of the 2(K16 Account5 Regulations las amended) have been mei, or ¢0 which. iti my opiniory attention should be iti order to emble 8 properw]derstanding of the aecounts io be Date: 20 March 2024 Paierson Boyd & Ca Chartered Certified Accouniants 18 North Street GLENROTHES Fife KY7 SNA
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St Colurnba's Parish ChuT¢b Notes to the finaDcial statements for thtyur ¢ndtd 31 Dttember 2023 Geer1 informatlo Th¢ charity is a public benefit ertiity. re8iSter&l L8 a chaTity in Scot]an Accounting Policie5 Th¢ prirtcipal aecouniing yTrlicie4 which have bn applid consistrtty in the currcnt and PTe¢oling ye4r in dealing with itcms which considered material to the aceoun15. BTt sct out klow. Basls of preparatlon The financial llatemenls have been prepard in acc(thLf with Acwunikng and Rtyortirt8 by Chariiies.. StstenKnt of R¢¢oJnmthded Prn¢ti¢¢ applicable to Ch11704 preparing their a¢tounts in 8ccord4nce with the Financial Rwrting Stsndards applicable in the UK and Republic nf Ireland IFRS102) #nd the FinAlltl21 Reportlll8 Stsndard 4)plicable in the UK and Republic of lYtl8nd {FR5102), th¢ Chariti¢s and Trustee Inytsiment (Scotlandl Ati 2005 and the Charities aceounis Iseotlandl Regul05 2006 las amended). Dlsclosure exemptlons The Lharity saiisfie5 the ¢riiuia of b¢inB a qualifying cntity a5 dcfincd in FRS 102. A5 suth. advantage has be lakcn of the following di$¢losur cxcinptions availabl¢ und¢r PaTagrnph 1.12 of FRS 102 tynd Ih¢r¢for¢ no flow staietwii has been pre5enid for th¢ ¢h¥rity. Fund &e¢oynilllg Funds are classified AS Te5trictcd funds, cndornl or unrcsrri¢xryJ fund5, defined ts follow Restricted fut)ds are fi]nds subjcci 10 spefic requiremcnts as ¢0 Ihcir whith may b¢ detre by the donors or with their ButhoTity or CTcatcd through legal proct&x bul Slill wthin the wid¢robje¢ts of Ihe ththTity. Endowment fi]nds are funds which ha be Bivcn on ihc condiiion thal the original wit•1 sum 1$ reduced. lyjt the incornc th¢T¢from 15 U5cd for the pujyose dcfined in aOrdIn with ih¢obje¥#5 of the ¢hity. Unr¢siri¢ied fvnd$ are expendable ot thc discrction of the mjstccs Én fimherarhce of the objttrs of th¢ ¢h8rity. If p8ns of the unre5rricied funds are ¢amMrk¢d &t the discretion of Ille trusiets for a particular pu. they designated 8 8¢piwa¢¢ fvnd. This designalion ILa5 m administr&live purposc only and does noi legally r¢stri¢i the mi*tts' discT¢lion 10 apply th¢ fund. Income Incoin¢ is recogni5 when lh¢ ¢harity 1$ ¢niitleJJ to th¢ fvnds. pttfonn8nc¢ ¢ondition$ atthth&4 to the iirf51 of in¢om¢ hov¢ be¢rt m¢L 11 1$ Probable that lh¢ inwm¢ will be tteetved and the amounts can be me4sured reliably. Donfiied wrvl¢eg and fatllltlts Donated professtonal servic¢5 and donated facilitie5 TuoBnis¢d InMe when the charity has control over the item. any condiiions associated wi112 11i¢ Julia1 iitiii lithve Lwi iiid, Ili¢ i¢LYiyi vf¢wJitsJiiiL kni¢fL¢ fiijlii IIK us¢ by Ilje c]wity ofthe item is probable aiid th8¢ wonomic bcncfit Can be mca5ured rcliably. In ottordwntr with the ch1]eS SORP {FRS102) the 8en&al volwiteer tirnc of ngregatIonal Tn¢mb¢rs 1$ not r¢cogni5cd. On CeIpt. donated professionHI seTr18 and donBtcd knlitics are rewBnisd on the b1$ of th¢ value of the gtft to the charity which is th¢ an)ounl the charity would hav¢ b¢ffl wlling to pay to obtsin or kiliti¢S of ¢quivaient nomiC benefir on the open marke( a cotTC5ponding amount is then T¢¢ognis¢d As ¢xp¢nditUT¢ in th¢ p¢tiod of t¢£eipL li
St Columh's Plrtsh Chureh Notes to the flttfilltlal st#ieJntAts for tht yexr ended 31 December 2023 Government Grants Governmeni grants are recognised ai the fakr Vdlue of the assrf r¢c¢ived or receivable. Granrs are not re¢ogniseJ until there is relnable assurance Ilii Ilie Jiarily will LviI)ply witt) Lotidiiiojis diiaL'lkttix w Ui¢Jn wjd (Jie will b¢ re1¥. Wljere Uje Bi-djjt dues Ilvt iiiiyiTrst spe¥ifJed fulul'e p¢rfortnantt-related tondilions on the retipieti( il is Tgnised in incotThe when th¢ grant ptcetsts are Tectivcd or Ttteivable. Whtt¢ the grnnt ots impose specified future txrfomkance-relatrd conditions on the tecjpjeiiL it is rolSed Li) irtcomc only when th¢ p¢rfoiinanCre101¢d ndiiions havc been met. Where wonts reCeid are prior 10 satisfyin8 the Te¥ut rtC0111Oft eriteri4 they are rw)gni%d 45 0 liability. Interest recelvable Inl¢rest on the fvnds held on d¢posit 15 in¢lud¢d when rrf¢iwdbl¢ 4nd th¢ m¢asurd rtli#bly by ihe ch8rity'. this is norn)ally upon rettipl of Ih¢ int¢re5t paid or payobl¢ by th¢ bank Expendlture Expcnditure 15 recogni5cd on an llCCTua5s basis 85 ihc liability 15 incurred. Tanglble Flxed #5Stt5 Th¢ rharity the right 10 crtcupy and use for its Charitable objetts certain Ible fixed 8ssets. including ihe Church. h411s and mans¢, 5¢¢ in the Church of Scotland Get)eral Trustees. No Considerati is payable for the use of ihese asseis. Expendilurc inrurr¢d on th¢ r¢paiT ind mainienanLe ofiheBe assets is Ltharged as expenditure in the *atemeni of financial activities in the Pubod in which th¢ liability aris. All iongibl¢ fixed a$$ets havin8 * value 10 the charity 8Ye8ter thin (M)e year oth¢r thAth those WUiTtd for specific purp05w are ¢upi181is¢d. Deprttiaiion is providcd on a str8i8h( lin¢ basis to write off the cow or initial Icss residual valu& of tanwbl¢ fjxed i¢¢$ ov¢r their estirnaied uscful live5'. Fixtures. fitling5 and otyice equipmenl- 5 Tgxgllon Si Columb#'8 Psh Church of S¢otl•nd 1$ Yffo8nised u • ¢harity for the of 8ppli¢able taxation le8islation and i5 thcrcforc not 5ubjccl to taxation on its chariisble activitie& The charity ig not re8isiered fv VAT and expth)dithJre therefor¢ include iTrecovcrnbl¢ input VAT. GolDg Con¢¢rn Al thc lime of approving the conye8aii0I A)unt$ the Trusrees have a Tranable eXplOn that th¢ ¢hority has adequate resources to cont5nu¢ in operaiional ¢Xi$l¢¢ for th¢ foT¢sthbk fvtur¢. Thus lh¢ trustees ¢(bnrinue to Bdopi th¢ going wicern basis of accounting in preparing th¢ Con8r¢8ational A¢¢ounts. 12
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St COEbA.5 Parisb Church Notes io the flu(1 5t¥t¢uJeut5 for the y¢w ¢nd¢d 31 Dt¢embtr 2023 Unrestrleted Fund$ 2011 Restrlded FttDd$ 2OZI UDf¢5tri¢ted Dds 2022 Restricted 'und5 2fj22 6. Trfin5fer between St Columba's tirapevine C'afé to Genernl Sjrtd tile Fishes to Thildren & Families & Malawi 268 (2681 {6•) 160) 268 268 7. Siaff Costs Y4nd iNumbers 2023 2022 Salaries and woges Penyion costs J3,008 2SI 11,156 201 J3,259 11,357 Th¢ avcrd¥¢ numb¢r of part-lirnc employtts Ihring the y¢ar, ¢a]culaied on ihe basis of a hwl count as follow¥.' 2023 Z022 Administration Music staff Premises maintenance No ¢mploy¢¢ had ¢mploy¢¢ b¢rIt5 in ¢xc¢ss of £60.000. All Churcli of Scoiland ¢ongregaiions contribute io the Naiional Siipend Fund which beaTS ihe costs of all rninia¢rs' stip¢nd$ and ernployer's contribution5 for naiional insurance, pension and housing and loan fund. Ministrts. siipends aTe paid a¢¢ordanc¢ with th¢ national stipend scale. which is related 10 years of service. For the year under review ihe minimum siipend was £30,135 and the rniximum 5tiwd (in the 5 ArKI subscquenl year5) £37.032. 8. Truitet Rtmuneratlon Amd rnllted prty IrM*etlott• Durin8the year one tret received rthmbursernent of cxpensc5 totalling £5,388 (2022: £4.411). This was split between Council Tax of 962 (2022.. £2,826), trdvelling expcnscs of £1.45612022.. £7201, and other exper5 of £97012022.. £865). In addiiion ho is a TTUSte4 received £4.648 for Providing their services as Organist (2022: £4.130). During the year a total of £16,411 (2022.. £15222) was donatrd io the congre10n by $1¢¢5. 15
St Columba's Parish Church Notes to the finaJ)cial statements for Ibe year ended 31 December 2023 9. TaDgible fixed Assets Office Equipment Totil Cost As al l January 2023 Additions in year Disposals in year 19.024 4.939 19,024 4.939 Ai 31 December 2023 23.963 23.963 Depr¢eiatioll As at l January 2023 Charge for the year ElimiJ)aled on disposals 18.160 1.357 18,160 1,357 At 31 December 2023 19.517 19,517 Iyet book YAlue At 31 December 2023 4,446 At 31 Decemb¢r 2022 864 864 TADglble fixed a$$¢ts (Comparative) Office Equipment TotAI Cost As at l January 2022 Additions in year Disposals in year 19.024 19,024 At 31 December 2022 19.024 19.024 Depreclydtlon As at l January 2022 Charge for the year Elirninal¢d on disposals 17.666 494 17.666 494 At 31 Dber 2022 18.160 18.160 Net book VAlue At 31 December 2022 864 864 At 31 December 2021 1.358 1,358 16
St Columba'i Parish Churth Notes to the fjnaneial statements for the ye•r ended 31 De¢embtr 2023 2023 2022 10. Debtors (hher 4,144 9,156 I l. Creditor$ Accruals Accruals- Ind¢p¢nd¢nt examinevs fee Credhlors 273 900 51 1,224 4Q2 900 39 1,341 12. Analysls of Net As8ets Among Fund5 Unmtritted Rtstricted EttdoNment Funds Funds Funds 2023 2023 2023 Total 2023 Fixed Ass¢ts Current Asset5 Curr¢ni Liabilities Ne¢ 8S5e¢s at 31 D¢c¢mb¢r 2023 495 56,921 (1,224) 56.192 3,951 11.839 4.446 69,686 { 1,224) 72.908 926 15.790 926 An•ly$i5 of Net AsS¢t$ Among Fundi Unreslric¢ed Re$tri¢ted EndowmeDt Fundi Funds FuDdg 2022 2022 2022 TotAI 2022 Fixed A55etS' Current Assets CuLTeft¢ Liabilities Net assetg at 31 December 2022 864 52,067 1,341 31,590 864 74.723 1,341 74,246 21,763 893 21,763 893 13. Volunteen In common wilh all con8regalions of thc Church of Scotland the wngregation benefits from the coniribu¢ion mad¢ by volunteers who 8lVC thcir timc arhd talents willingly for the b¢n¢fii of the Church. The &reas of congregational life which lY on the ontribution of volunleers are many and varied and much of the aeiivity would b¢ unabl¢ to ¢ontinue were it not for the commitment shown. 14. Collectlon8 for Tbtrd Partles 2023 2022 Glenroihes Foodbank DEC IEarthquak¢ Appe81) Chur¢h of Scotland Syria Appeal Earl Hoig Fund Scot]and Children'5 Hospices Across Scotland Tear Fund Christian Aid DEC IAfgh2nistan Appeal) DEC iin(raine Appeal) DEC IPaki$ian Appeal) St Luke's PeAce'n' Jam Love Oliver 220 138 35 146 41 439 63 569 150 825 85 211 1,449 2,084 17
St CO1Mba,5 Parish Churc Noi¢s ¢0 the flnancial ststements for the ye*r ended 31 December 2023 15. Movement in Funds AtlJ#tt 2023 At31 Dec 202J Expense5 Transfers Revaluation5 EndoTrvment fund5 Maurice Chtistison Mernoriai Fund 893 893 33 33 926 926 Restricted Funds Building Improvement Fund Cos Maintenance Fund St Columba's Youth Fund Little Fishes Toddlerss Group Corra Foundation- Household Hardship Fund Enabling Participation Fund Toi41 Fund8 12,928 649 570 1,566 1.050 (4.714> 8,314 673 570 1,661 560 4,012 15.790 24 858 (7031 (490) (9881 (6,A95) (60) 21.763 982 {601 Unrestrleted fuDd$ DeilgnAted fund$: Cos General Congregational PuTPQ8¢8 Fund Fabric Fund Malawi PbrtAer8hip Fund MissÈon and Outreach Fund Youn8 People Fund 11,8(Kl 11,816 159 4.491 2,123 30.389 21,201 51.590 431 22.823 { 16.383) 14.604 (12.047) 3.631 13,415) 1,017 11.027) 42.506 (32,872} 71,928 77,020 114.434 1109.892} 12.231 18.256 2,736 4,707 2,153 40,083 16,109 56.192 20 40 General Fund Total Unrestricted Total Fund$ 74,246 115,449 116.787 72.908 16. Pu oses of Endowment Funds Maurice Chn'8tlson M¢morial Fund Income from this fund is to be used io provide Junior Church tea¢hing materi31$. ted Fun Building Improv¢m¢nt Fund This is 4 fund io assist with building improvement Costs of the Church, halls and manse. This fimd is held from a pjtvious building fund. This As a fund to support the ODgoirt8 work o(th¢ Junior Chuh. To provide f11111e$ for arwj support parents and guardians and younger children withill tbe commullity. Corra Foundation- Household H8Tdship Fund ThES fulld is to support famili¢5 and individuals in need in the local onjrnwiity. This fimd is for the up8rade of tbe digital systems within the Church. Cos Maintenance Fund St Columba's Youth Fund Little Fishes Toddler3'5 Group Enablin8 Participation Fund sof Funds General Congregational Purposes Fund This fimd is avail8bl¢ for the provision of materials for worship and also for general congregational purtxjses. This fvnd supports the upkeep of the fabric of the Church buildings. This fund supports the development of the paershiP with the CAP ¢hurch in Chuluchosetna, Malawi. This fvnd 5UPPOrts the provision of comtllunity, mission aThd outreach 5erviees. This tilnd is to supp)rt tamilies attd thdividua15 in need in the local conllnunity. Fabric Fund Malawi Partnership Fund Mission and Outreach Fund Young People Fund 18