The Church of Scotland RcLochhcAo ChuRch o[ SCOELANO STATEMENT OF RECEIPTS AND PAYMENTS (SORP) ACCOUNTS 2023 1st January- 31$t December, Congregatlon No: 181198 Scotttsh Ch*rltTr" SC010699
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Reference and Administrative Information
Charity Name: Garelochhead Parish Church Charity Registration No: SC016699 Congregation Reference No: 181198 Contact Address: Ballymenoch Farm Glen Fruin HELENSBURGH G84 9EQ
Trustees – Members of the Kirk Session
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Principal Office-bearers
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Independent Examiner
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Bankers
Royal Bank of Scotland 3 Colquhoun Square HELENSBURGH G84 8SJ
Trustees’ Annual Report
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Year ended 31 December 2022
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the Elders of the church and are appointed 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 and inducted by Presbytery.
Organisational Structure
The Kirk Session is moderated by the Minister. The Kirk Session meets around 7 times a year.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Sadly during 2021 many of our usual activities were curtailed as Scotland in general and the Church of Scotland in particular responded to the challenges COVID-19.
Since March 2020, when the Church closed, our services have been taking place online and in Church when allowed. During this time however, we were still able to commemorate events with special services, such as Harvest Thanksgiving, Easter, Remembrance Day, a service of Remembrance and Thanksgiving for those who have been recently bereaved as well as family services. Our special services in Holy Week were shared with our friends from Craigrownie & St Modan's Parish Churches. Despite the challenges presented by COVID-19 we continued to offer spiritual and practical support to the bereaved. We aim to make the church available to everyone for worship or social activities and to support charitable causes in Christ’s name.
In August our Sunday Club, which is open to all young people was held in Garelochhead Church Grounds, with the aims to teach them the message of Christ and his relevance to their lives today.
Achievements and Performance
Sunday morning attendances average 16 rising to around 22 for themed services. During 2021 our Ministers led 4 funerals and the Sunday Club had no children most weeks. For much of the year our Family Worker (employed jointly with Craigrownie & Garelochhead Parish Churches) restarted her pre-pandemic work.
Members continue to share in the running of the Holiday Club for a week in the summer, which we share with our friends in Craigrownie and St Modan's Parish Churches and in 2022 nearly 30 children registered for the week.
The Wednesday coffee morning has been going for over 40 years and is a lively informal meeting. It is well attended with an average of 15 - 20 people from the community coming each week.
Our church and hall are available to the community with the Community Council, amongst other meeting in our halls.
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Trustees’ Annual Report Year ended 31 December 2021
Reserves Policy
It is the Trustees’ policy to hold reserves of no less than £2,000.
Treasurer’s Report
The trustees are very grateful to all members and supporters for their generosity which is all the more valuable given that the church’s financial state had continued to be challenging in 2022 especially considering we have seen a decrease of £3607 (8.6%) in offering donations from 2020. The church did meet its Ministry and Mission contributions for the year which was greatly assisted by claiming £20,718 from the Consolidated Fabric Fund. This recovered funds previously paid out for building works and maintenance therefore total income was £62,086 and total expenditure was £57,520. Gift aid recovered was £6626 and the letting of the halls has increased slightly. One major success for the year was winning the case against Scottish Power, through the Ombudsman Service, for breach of the “Back-Billing” regulations which eliminated at perceived debt of over £13,000.
Statement of Trustees’ Responsibilities
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland)) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Session Clerk
Date …………………..
Independent Examiner’s Report to the Trustees of Garelochhead Church of Scotland
I report on the accounts of the charity for the year ended 31[st] December 2022 which are set out the Annex.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison 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 such matters. The procedures undertaken do not provide all the evidence 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 Statement
In the course of my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect the requirements: a) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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b) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signature: Signed on original Name: Address: Date: _26/5/24_
Garelochhead Parish Church Receipts and Payments Account Year ended 31 December 2023
| Receipts Note Offerings 3 Tax Recovered on Gift Aid Legacies Bank & Deposit interest Investment income Use of premises Sale of assets Sale of investments Grants Received Receipts from General Trustees Other Receipts 4 Total Receipts Payments 5 Costs of generating funds Charitable activities Governance costs Total Payments Transfers Excess of Receipts over Payments for the year before transfers Excess of Receipts over Payments for the year |
Unrestricted Funds 2023 £ 32,795 7,103 - 11 92 40,001 1,000 - 18,102 59,103 - 50,921 - 50,921 8,182 - 8,182 |
Restricted Funds 2023 £ - - - - - - - - - - - - - - - |
Endowment Funds 2023 £ - - - - - - - - - - |
Total 2023 £ 32,795 7,103 - 11 92 40,001 1,000 - - - - 18,102 59,103 - 50,921 - 50,921 8,182 - 8,182 |
Total 2022 £ 29,789 8,388 - 2 183 |
|---|---|---|---|---|---|
| 38,362 112 - - - - 23,612 |
|||||
| 62,086 | |||||
| - 57,520 - |
|||||
| 57,520 | |||||
| 4,566 - |
|||||
| 4,566 |
Garelochhead Parish Church Statement of Balances At 31 December 2023
| Unrestricted Funds 2023 Note £ Bank & Deposit Balances Bank & deposit balances brought forward 6,901 Movement in year: Excess of Receipts over Payments for the year 8,182 Bank & cash balances carried forward 15,083 Investments at market value 6 - Cost of Investments - Assets 6,855 Gift Aid Receivable |
Restricted Funds 2023 £ 588 - 588 - - - |
Endowment Funds 2023 £ - - - 4,472 1,871 - |
Total 2023 £ 7,489 8,182 15,671 4,472 1,871 6,855 |
Total 2022 £ 2,923 4,566 |
|---|---|---|---|---|
| 7,489 | ||||
| 4,142 | ||||
| 1,871 | ||||
| 7,961 |
The accounts were approved by the Kirk Session and the Congregational Board on 26/05/24.
For and on behalf of the Kirk Session and the Congregational Board
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Page 10
Garelochhead Parish Church Statement of Balances
Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
During the year the Minister received reimbursement of travelling expenses incurred totallin £741 (£635 in 2022), there was no expenditure on Pulpit Supply or Ministerial Assistance (£260 in 2022). There was a contribution of £1,261 (£1,247 in 2022) in respect of Council Tax for the Manse.
2. Movements in Funds
| Unrestricted funds Designated Benevolent Fund Designated Scope Fund Designated Fabric Fund General Fund Restricted funds Mens group fund Special collections Total funds |
At 1 Jan 2023 £ 302 - 2,541 4,431 7,274 215 - 215 7,489 |
Receipts £ 11 59,092 59,103 - - 59,103 |
Payments £ - - 50,921 50,921 - - 50,921 |
Transfers £ - - - - - - |
At 31 Dec 2023 £ 302 - 2,552 12,602 |
|---|---|---|---|---|---|
| 15,456 | |||||
| 215 - |
|||||
| 215 | |||||
| 15,671 |
Page 11
Garelochhead Parish Church Statement of Balances
Notes to the Accounts (continued)
Purposes of Designated Funds
Designated Benevolent Fund Designated Scope Fund Designated Fabric Fund
Hardship grants from this fund are given at the discretion of the minister This fund is used for the children's activities within Scope
This fund is used to support local projects and church funds with money from Fund-raising events.
Purposes of Restricted Funds
Mens Group fund
The purpose of this fund is to enable youth participation in Mens Group activities
Purposes of Endowment Funds
Kirk Session Benevolent Fund
Income from the Kirk Session Benevolent Fund is used to provide relief for those within the parish who are facing financial hardship. Grants from this fund are given at the sole discretion of the minister.
| 3. Analysis of Donations Offerings Standing Orders 4. Weddings and Funerals Coffee morning Scope Fete Special Other Incoming Resources from Charitable Activities |
Unrestricted Funds 2023 £ 3,814 28,981 32,795 200 - - 50 - 17,852 18,102 |
Restricted Funds 2023 £ - - - - - - - - - - |
Total 2023 £ 3,814 28,981 32,795 200 - - 50 - 17,852 18,102 |
Total 2022 £ 4,725 25,064 |
|
|---|---|---|---|---|---|
| 29,789 | |||||
| 200 - - - - 23,412 |
|||||
| 23,612 |
Page 12
Garelochhead Parish Church Statement of Balances
Notes to the Accounts (continued)
| 5. Analysis of Payments Costs of generating funds Fundraising Costs Charitable activities Ministries & Mission allocation Presbytery dues Minister’s expenses Pulpit supply and Locum Costs Other staffing costs Training and Conferences Fabric repairs & maintenance Council Tax Other building costs Church office expenses Organ & music Donations - special collections Other expenses Governance costs Other payments Purchase of assets Purchase of investments |
Unrestricted Funds 2023 £ - - 24,365 227 741 - 2,760 - 2,826 1,261 17,703 365 - - 673 50,921 - - |
Restricted Funds 2023 £ - - - - - - |
- | Total 2023 £ - - 24,365 227 741 - 2,760 - 2,826 1,261 17,703 365 - - 673 50,921 - - |
Total 2022 £ - |
|---|---|---|---|---|---|
| - | |||||
| 33,500 348 635 260 2,650 - 4,746 1,247 11,894 629 - 610 1,001 |
|||||
| 57,520 | |||||
| - | |||||
| - |
Page 13
Garelochhead Parish Church Statement of Balances
Notes to the Accounts (continued)
5. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £26,380 and the maximum stipend (in the fifth and subsequent years) £32,419.
6. Investments
| Purchase of investments Disposal of Investments Unrealised gain / (loss) on investments Market value at 31 December Investments at cost Market value at 01 January |
2023 £ 4,142 - - 330 4,472 1,871 |
2022 £ 4,633 - - ( 491 ) |
|---|---|---|
| 4,142 | ||
| 1,871 |
The following investments are held:
767 units Church of Scotland Investors Trust Growth Fund
7. Collections for Third Parties
| 2023 | 2022 |
|---|---|
| £ | £ |
| - | - |
| - | - |
| - | - |
| - | - |
Page 14
Trial Balance
Paxton
Garelochhead Parish Church
| All account All fund With fund A/C Code Balance date |
Fund code Building General Building Coffee Fabric FW Fund General Mens Group Scope Special Benevolent Building Coffee Fabric General Special Coffee Scope to end of December 2022 |
Name Balance Debit Credit Recoverable Gift Aid Recoverable Gift Aid 61,982.62 RBS current account XXX 16,328.44 - RBS current account 950.00 RBS current account 6,706.25 RBS current account 333.00 RBS current account 16,476.95 RBS current account 215.35 RBS current account 124.93 - RBS current account 6,638.48 Abbey bank account 301.47 Fabric bank account 5,085.00 Fabric Bank account - 4,091.49 - Fabric bank account - 535.23 - Fabric bank account 566.52 Fabric bank account 80.00 - Petty cash 156.53 Petty cash - |
|
|---|---|---|---|
Funds Balance
14,054.58 - 119,443.52
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| 113,466.75 | - | 140,603.61 |
||
|---|---|---|---|---|
| General | WFO | - | 130.00 |
|
| General | WFO Gift Aid | - | 3,350.00 |
|
| General | OP | - | 334.00 |
|
| FW Fund | Other gifts and donations | - | ||
| Building | Other gifts and donations | - | ||
| General | Other gifts and donations | - | 28,980.50 |
|
| Special | Other gifts and donations | - | ||
| General | Legacies | - | ||
| General | Grants received | - | ||
| Building | Gift aid tax claimed | - | ||
| General | Gift aid tax claimed | - | 7,103.05 |
|
| FW Fund | Other voluntary income | - | ||
| General | Other voluntary income | - | 120.00 |
|
| Special | Other voluntary income | - | ||
| Building | Activities to generate funds | - | ||
| Special | Activities to generate funds | - |
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| General | Activities to generate funds | - | 1,945.80 |
|
|---|---|---|---|---|
| General | Use of hall | - | 1,000.00 |
|
| General | Dividends Received | - | 92.04 |
|
| Fabric | Bank interest | - | 11.03 |
|
| General | Bank interest | - | ||
| General | Weddings & funerals | - | 200.00 |
|
| Coffee | Coffee morning income | - | ||
| Special | Fete income | - | ||
| General | Fete income | - | 50.00 |
|
| Building | Miscellaneous income | - | ||
| Fabric | Miscellaneous income | - | ||
| General | Miscellaneous income | - | 15,785.75 |
|
| Special | Miscellaneous income | - | ||
| General | Gain on investments | - | ||
| - | ||||
| General | Offering envelopes | - | ||
| General | Direct Fundraising Costs | - | ||
| General | Gifts/donations to 3rd | - | ||
| Special | Gifts/donations to 3rd | - |
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| General | Ministries/Mission | 24,365.01 |
|---|---|---|
| General | Minister's expenses | 740.99 |
| General | Ministerial assistance | 0.00 |
| General | Pulpit supply | 0.00 |
| General | Piano & Organist supply | |
| General | Cleaner | 2,760.00 |
| General | Training | |
| General | Other staff costs | |
| General | Presbytery dues | 227.00 |
| General | Church literature & bibles | - |
| Fabric | Worship resources | - |
| General | Worship resources | 359.30 |
| Fabric | Catering & cleaning | - |
| supplies | ||
| General | Catering & cleaning | 104.00 |
| General | Heat & Light | 3,395.25 |
| General | Council Tax | 1,261.31 |
| General | Premises insurance | 2,135.22 |
| Fabric | Building maintenance & | - |
| General | Building maintenance & | 2,826.30 |
| Building | New building costs | - |
| General | Other building costs | 12,172.19 |
| - | ||
| General | Telephone/internet | - |
| General | Printing/photocopying | 245.00 |
| General | Office Stationery | 120.00 |
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| General Office Equipment Mainterance Fabric Other expenses General Other expenses General Preparation of Accounts General Bank Charges General Professional fees General Other Fees Special Transfers between funds General Transfers between funds |
- - - 210.00 - - - - |
- |
|---|---|---|
| 50,921.57 |
| 2023 | 2022 |
|---|---|
| 14268.66 | 6097.09 |
| 944.18 | 933.77 |
| 301.47 | 301.47 |
| 156.53 | 156.53 |
16,934.95
15670.84 7488.86
16,476.95 2547.9
| - | 105,388.94 |
99412.17 |
|---|---|---|
| - | 27,136.86 |
| - | 130.00 |
||
|---|---|---|---|
| - | |||
| - | |||
| - | 3,350.00 |
||
| - | |||
| - | |||
| - | 334.00 |
||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | 28,980.50 |
||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| 8,387.70 | 1,284.65 | - | 7,103.05 |
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | 120.00 |
||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - |
| - | |||||
|---|---|---|---|---|---|
| - | |||||
| - | 1,945.80 |
||||
| - | |||||
| - | |||||
| - | 1,000.00 |
||||
| - | |||||
| - | 92.04 |
||||
| - | |||||
| - | |||||
| - | 11.03 |
||||
| - | |||||
| - | |||||
| - | |||||
| - | |||||
| - | |||||
| - | 200.00 |
||||
| - | |||||
| - | |||||
| - | |||||
| - | |||||
| - | |||||
| - | |||||
| - | |||||
| - | |||||
| - | 50.00 |
||||
| - | |||||
| - | |||||
| ######### | |||||
| - | 59,102.17 |
44289 | ######### |
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xx xx x xx xx xx - 8,180.60 50,921.57 53459 - 2,537.43 - 59,102.17 1,284.65 - 8,180.60 4,566.63 - 3,613.97 - 8,180.60 8,180.60 - 68919.49 -1266.25 600 1266.25 -600 -6626.25 62293.24
Bank Accounts
| 2021 | 2020 | 2019 | 2018 | 2017 | ||
|---|---|---|---|---|---|---|
| 1532.31 | - | 16,328.44 |
-16328.44 | 4556.86 | 2547.9 | |
| 931.92 | 950.00 | 950 | 3114.32 | 1508.74 | ||
| 301.47 | 6,156.25 | 6156.25 | 301.47 | 301.47 | ||
| 156.53 | 333.00 | 333 | 156.53 | 156.53 | ||
| 4,296.16 | 11135.44 | 8,129.18 | 4,514.64 | |||
| 215.35 | 215.35 | 15671 | 3812 | |||
| - | 124.93 |
-124.93 | - | 7,541.82 |
702.64 | |
| 6,638.48 | 6638.48 | |||||
| 5,085.00 | 5085 | |||||
| - | 4,091.49 |
-4091.49 | ||||
| - | 625.43 |
-625.91 | ||||
| 566.52 | 566.52 | |||||
| - | 80.00 |
-80 | ||||
| 2922.23 | 2990.47 | 9829.27 |
2990.47
20034.43 12,931.38 7235.78 8761.905
61.36 69.03 130.39 59,102.17
50,921.57
- 59,102.17 - 11,853.83 260.78