2022-12-31-accounts

The Church of Scotland

Auchterhouse Parish Church

Kirkton of Auchterhouse Angus DD3 0QS

CONGREGATIONAL ACCOUNTS (Receipts and Payments) Year ended 31 December 2022

Congregation No: 291707

Charity No: SC016717

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Trustees, Annual Report Year ended 31 December 2022 Reference and Administrative Information Charity Name: Auchterhouse Parish Church Charity Registration Nutnber: SC016717 Congre8alion Reference No: 291707 Contact Address: North Balluderon Fann, Tea1￿8, By Dulldee. DD3 OQZ Trustees Principal Office-bearers Interim Moderator Session CleTk Interim Treasurer Independent Examiner Bankers TSB, 29 Meadowside, Dundee DDI IDD

Trustees’ Annual Report 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

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 chosen from those members of the church who are considered to have the appropriate gifts and skills. The Interim Moderator, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.

Privacy Notice

In line with new Data Protection legislation we have a Privacy Notice which outlines how the congregation will use personal information provided to us e.g. names, home and email addresses and telephone numbers. A copy of the Privacy Notice is on display in Church.

Organisational Structure

The Kirk Session is chaired by an Interim Moderator and meets six times in a year (additional meetings are held as required). The Kirk Session is responsible for spiritual affairs within the church and for all financial and property matters. The church is at present in a Vacancy.

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.

Services of worship are held every Sunday at 10am in the church, except the last Sunday of the month, when we join with Lundie & Muirhead and Fowlis & Liff at 11am. Outdoor services are held at various times of the year such as Easter. Music is provided by several organists/pianists working on a variable rota.

There is a Church of Scotland Guild at Auchterhouse whose motto is: "Whose I am and Whom I serve". They meet nine times each year following a planned syllabus of activities. On the first Saturday of June they hold a Coffee Morning fund raising event, which is always widely supported by the whole community. From this they were able to support official Guild projects with a donation of £400 per year and various charities, including the church, with donations amounting to upwards of £300.

All newcomers to the parish are visited by the elder for the area and given a welcoming brochure which contains a wealth of information on local organisations and services.

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Trustees’ Annual Report Year ended 31 December 2022

Achievements and Performance

Membership of the church is 111 with weekly attendance at worship of 20 – 40 adults and up to 4 children. Members take an active part in services by giving the reading or prayer and have, on occasion, taken the whole service. At the moment there is no Junior Church. In 2022, there were no baptisms and weddings.

Auchterhouse Primary School start and end of term assemblies take place in the church, along with many other special school services. On Christmas Eve many adults and children from the village and beyond join in with a very uplifting service.

In accordance with National Guidelines and the Presbytery Plan, Auchterhouse is now part of the Carse and North-West Grouping. Joint activities include Songs of Praise services, a ceilidh, Pulpit Swaps, Outdoors with God, monthly Evening Prayer worship events, a Lent Study and a shared electronic calendar.

Retiring offerings at Christmas were donated to Shelter Scotland. Members throughout the year donated generously to Christian Aid, the Royal British Legion Poppy Appeal, the Blythswood Shoebox Appeal and with gifts in December for needy children in Angus.

A Craft Group has been established, meeting on a monthly basis in the church. It is open to both church members and members of the community. In December “Carols on the Hill” was organised in the church. The evening included solo singing, community singing and poetry, followed by refreshments.

Financial Review

The financial results for the year are detailed in the Receipts and Payments Account and show a surplus for the year of £11,850 (2021: £12,829). This surplus is very reassuring and while it reflects a modest reduction in income there is also a reduction in expenditure. Income was down compared to the previous year reflecting the absence of events and a reduction in Gift Aid recovered due to timing issues. However, expenses were also down reflecting the reduction in the cost of ministerial cover. Interest income increased as interest rates rose while investment income fell slightly. The surplus for the year continued to increase the significant cash balances totalling £79,489 (2021: £67,639).

There are, in addition, investments with a market value of £144,242. This reflects an 11% fall in value with both the Growth and Income Funds down by 11% and 15% respectively, as stock markets

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Trustees, Annual Report Year ended 31 December 2022 Rexerva Poliry At thc year end the Church held unrestricted funds of £25,705, which is equivalent io alx)ut 18 mmths expenditure. In addition, investment& with a matkct value of £49,826, werc held with thc Church of Scoiland Investors Trust. There ar¢ no oxpectsd I￿ge items of expenditurc. StstemeDt of Trustees, Resp)llsibilities Th¥ members of the Kirk Session m￿St PTepRre fmancial st8tements which give sufficient drfail to enable an appreciation of the Iransactions ofthe Church during the financial year. The ukvmbers of the Kirk Session are responsible for keeping proper a¢¢ountin8 records which, on request, must reflect the financial ￿SitIon of the Church at that time. This must be done to ¢n5ure that the financial statemems compl> with the Charities and Trnstec Investtncnt (Scotland) Act 2(M)5. the Charities Accounts (S¢olland) Regulations 21K)6 and th¢ R¢gulations Anent Congregational Finance approved hy thc General Assembly of the Church of Scotland in 2007. They are also rc5pon5ible for safeguardin8 the assets of the Church and must take re&sonable Steps for the prevenlion an(Yor delection of fraud and other itregularities. Approved by the Tn￿lee$ and signed on their behalf, Session Clerk te 23 Moy 2023

Trustees, Annual Report Year ended 31 December 2022 IDdpendept ￿.￿￿￿1￿eT'S Report ¢0 tbe T￿￿tee3 of AucbterAoux Parish ChU￿b l TeFKIrt on the acwunts of the charity for the year ended 31 December 2022 which are set out on pages 7 10 10. R¢sp¢etlve re8ponslbilities of tru$le¢g and txaminer The Charity's tn￿ee5 are responsible for the preptrthon of the accounts in acLordance Ith thc tern)s of the Charities and TnLStcc Investhient {Scotlund) Act 2005 and the Charities AcLounts (Scotland) R¢gulatioTr$ 2(Mkn. The Charity iTusiees considcr ihai thc audit requiremcnt of Re8ulatioTh I￿} ) (d) of the Accounts Regulations does not apply. It is m>. res￿nSIbIlity lo examine the accounts &s requAred under s¢ctii)n 44(l) (c) of the Acl and to 5tat¢ whether particular rnatt￿5 have come to my allention. Bulj of ￿de￿ndent examiDer'J stst¢ment My cxamination iq C￿ried out in accordanLf With RegUl￿10n I l of tk Charities AccouDts (Scotland) Regulations 2006. An examination includes 8 review of the &Lounting records kept by the charity aDd a comparison ofthe ac¢ounts presented with those recordg. It also includes consideration of any unusual items or disclosures in tIK a¢￿unts, and seeks explanations from the trustees ￿nCernIng1 any such matters. The pr()cedure3 UDdcrtaken do not provide all the evidencc th2t would be required in an audil and consequently I do not cxpres5 an audit opinion on the view giveD by the accounts. Independenl examiDer'$ •latemeDt In the wur*e of my ex8llLination. rn) matter has come to my attenliorn - which gives me reasonable cause to believe that in any material respect the r4uircments: • to keep accounling ￿COrdS in accorkne with Srfiion 44(1) (a) of ihe 2(K15 Acl and Regulation 4 of the 2006 Accounts Regulations. and • to prepare accounts whtch accord wilh the accounting recor(L8 and ￿mplY with Re8ulation 9 of thc 20￿ Accounts R¢guJations have not been mel. or 2. to whiclL in my opinion, attention should be drdwn in order to enable a proper understsndin8 of the accounts lo k reached. Date.. 23 May 2023

C•Me F￿￿n5 aJ12 X¢21 23,$93 23393 27274 k & ljeposlt Inttrtst ic 1.015 13 447 3.17Q 24.714 16 1,919 459 16 0813 15.917 J7A91 15.917 17348 frytheye•r Itethtr•n5Ftrs1 797 459 iix 12.869 Trnrthrs FWthe￿r 8.Y9Y LJnr¥trfted RestrKttd Re5trkted Rosbknd Ehdo7nent Tatat Fertonliw Ban & cash bal4nre5 45227 649 1.93¢ 67.639 y.rn lorthowr &797 1,949 629 13rrfvibfm¥èrd 2&7 257(6 47J76 IJYJ YJO89 49.826 910 144 242 GIFtAMlto ￿red)I￿ F•r•d M b¢fdldtheKh*S&%frJn

Auchterhouse Parfsh chU￿h NotestotheAccounts l Trustee Remuneratlon and Rèlat￿ P•rtyTfansorttons Durin8 theyear. one trustee, the minister, Donna Hays, recelved any relmbuysement of expenses incurredtotalling £52. Covncil Ta¥ of £138 Telatingto the manse was paid. No othertrustee receivedany renumeration or reitnbur5ementof expenses duringthe year. check o trusteeor person5 related to a trustee had any personal interest in anycontrart or transaction entered into by the chaflty durin8the year. Check 2 Movemeiits Fur At i January 2022 At31 Decemter 2022 Receipts Payrnents Tronsfers Unrestrfcted Fund5 General ￿nd 163C 24.714 15.917 25,705 Re5trlrted Funds CHrrie Developrnent 2921 45,227 649 16 1.949 2.260 4.225 2.937 47,176 1.278 51,391 1,631 1.631 4B.797 Fenton Begue5t Ingli5 Bequest 614 1,320 1.934 iio 349 459 724 1.669 2,393 Total Funds 67.639 29.398 17.548 Pur of RÈstrftted Funds Carrie Fund is for improvernents tochurch buildingand equimert. Development Fund is to èssist vhth thecost of developmem work in the ￿rish includinBtraining undertaken by membersof the coTrgre8ation. Pur oses of Endowment Funds IncoiTE from the FÈnton 8equest Isto be usedlor the of the ekledy6Trd Medy. Income from the Inglls Fund Is to be used forthe benefit of the mlnisterf5family orforfabric. 2022 2021 3 Analysis of DoF￿10￿S to Genernl Fund Ordinary OfferlnBs (open platel GIftAid DonatSons Tax recovered on Gfft Atd Donthns Donation from Guild Donations from Weddiw & Funerals N*Kinal GIV7￿ Dty 2.299 18.329 17,121 5,414 100 641 3tKt 23.593 27.274 Membership Fees Coffee Morniry¥ and Plartsèle Donations Tea money 196 1.494 450 120 1260 216 528 20D 46

nL aritabte Art￿ltsel Mlnistrle5&Mlsslon Alknr2tlon Presbrtery dues Mln15terf5TravE13ndiEIEphone nithrf5ewens 10.611 9,581 610 52 Mlnlsrerf5A551stant Other 5t6fflngc05C5 Heaw IiBhbngartd rnaintsnant Insuran￿0￿ Churth c¢unCl1￿fOrManse M&nse ￿￿[S 1.437 1,575 L649 1,628 U77 2% 456 gwonery. prlniand pDstè8e Equlpment matena Advertisin8and li¢èn 245 135 614 15.917 17.832 Total Totsl Cost of GènÈratlll8Fund5 Rent 16 tharftable Actmdes G￿ll&Pr￿e(b Gknild Cefitri Fund-capfee5 OonatlonS-Authterhou5e(hurch OoNarion5-Varlou5 Spakersfè5 MIS￿lIaneOuS Giftsto benefiOarle5fr<Nn Fenton Gift5to benefi￿a￿estrorn 126 i(x) 13 Is 59 IS77 6 Mlntstsl$SWpvr4 I Church of ScoyJTrd corereyUonscontrfbvtetothÈNatknnalStlpend lundwhith tW15thecostof allmhL#ers'stipen&and ernpbyerl contrib￿0￿5fOr￿l￿0n￿I Insura￿e. penyon and housiniand loèn fimd. Mlnlsrers'slpends are paid in actordan(ewrth then8Ow?I sca￿. whlth Is rdated to¥ears of SeThi￿. FortheyParu￿er revlpwthe mlni¥num Mlpendwa5£28.7LKJandthe mlnimun)5tspthd linthefiftrh sthseqLWi yearso1sÉY¥l￿¥ré$£3s,2S9. T0141 2022 Totsi 2021 V3lueat31 Oe￿mber2022 6enwal Carrfe De¥ej0pN￿nt G￿ld Fenton11n￿l5 cofs1rwestry5Try￿￿epO5tt Fur Bank Cash 2L181 4.524 2337 47,176 73.687 5.579 223 79M89 64,142 3,321 176 61.639 223 1,278 25,705 1937 47,l76 1393 Cof sIn￿torSTr General tatr De%loprnent Gulkl Fnt0nii￿￿ 2021 Grath Fund lotcostl S3￿1 42N 12.495 4,743 ),743 .743 33 4,743 93W8 932a8 MJthetValueat31 Decetnber2022 Growth FU￿ I￿1. per￿a￿£sA0) Furo Iwl.pLYSha￿£ IOS6} 49,826 6L462 11,th4 7U76 21,Y) 133,228 149,019 13.017 162,036 49.82$ 21.940 144.242

otE5totheArtounts ertain expensesarE5hared wiihourlinked ￿rIsheS LuTrdie and Mulrhead P4rf5hChurrh of5cotlandand FowlL%and LWf Churdtofscotknd. LergeneTrlwense5 have been sharedAwhte[h￿8￿F(￿￿I53Thd Liff 35%3nd Lundleand Multhead 35 Chth wr>rdin8 ZOZ2 1,232 ShelteYScDtland5CW7327 PoppvscoNa￿ SC014096 295 157 Dund￿A￿U5Fr￿b3nksco41954 ChriStiafiMdSC039150 275 2107 547 £'s capitalAC￿￿t Ort balarKesheh131 DeUM￿r¥trO 2022 16A95 2021 16,495 27382 RevenueAccount Credit klancesheld at31 DetwnbEr L079 Capitsl AcEountllll CrtyJitbttkntrheldat31 De￿rnber 81319