Birnie & Pluscarden Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS For the Year Ended 31 December 2022 Congregation No: 352062 Charity No: SC 016720
Reference and Administration Inforniatio Charity NaTue: Birnie & PEuswden Cburch of Scotland Charity RegisiTation Nun)ber. SC 016720 Congregation Reference No: 352062 Contact Address: Parish of Birni¢ & PLus¢arden 67 Land Street ELGtN Moray tv30 6BN Trn8tee8 Kirk Session Interim Moderator- Until 3113.Q2 With etteci fiotn 114t22 IVladaBJs: Mwrs."
Principal Office-bearers Interim ModeTator With effect from 1141L? Session Clerk: oni li Church Treasurer Independent Examiner Batjker vi1 Money 151 HAgh Street ELGtN Moray IV30 IDU
Trustees, Annual Report Year ended 31 December 2022 Structure, Governance and Management Gov¢rning DuMellt The Church is athinistered tn accordance with the terms of the Dega of Constitutio Reeruitjllent and Appointment of Trnstees Memlms OF the Kirk Session aTf the charity trustees. The Kirfo S10 Enembers are the elders of the church and are chosen from those Membe of tbe church who aTe considered to have the appTopriate ftS and skills. The D]inister. who is a member of the Kirk SessiQ]L is elected by the cOllegation aud i]ucted by Presbytery. Organisational Structure The Kirk Session is chaired by the minister or an Interim Moderator. Kirk S¢ssion rneets approximately 6 tirn in a year. Objectives and Activities Th¢ church has continued to serye its paTish during a time of chalknge and change. Messy Church has Continued to develop and flourish thtoughout th¢ y¢ar with r¢gular meetiiigs and aetivities eTJjoyed by a gTOUP of 20125 Childre Numbers attending Sunday worship have not recovered to pre-pandemlc levels. with a regulaT attendance of approximately 2) during the year. Th¢ Prcsbytery Mission Plan process has been an ever-present olement of our Church life tk)mughout 2022 with the potential closure of both buildings being mooted. It is hoped that clarity and resolution will be achieved early in 2023. Despite the ongoing uncertainty however. the Parish Grouping involving Elgin High 2nd Elgin SL GilesL Columba's and BiTDielPlus¢arden eontinues to Swhen and closer relationships continue to develop under the guidan¢e and leadership o , Interim merator. Achievements and Performance AS a parish ChurclL we serve au who live ia the colluDunity by being outwaTd focused. During the year there were several funeral4 conductd by the mintsty team a(id, ori UCL4lSiOll, the Session Clerk. The Joint Church Bible Study (Curious Christiatjs) conÉinued to be well supp)rted aud helpf-th kn those who participate(L Messy Church is supported by a comtDitted wup of volunteers from within and outside the church which is much appreciate(L We continue to serve under the guidance of the Intertm Moderator:
Financial Revxew This has been another difficult year and expenditiwe has increased vastly from 2021 as there was maintenance required in both churches during 2022. Income increased but this was because we had to request £24366 fron) our accounts at Church of ScoÈland to pay for the maintenance charges. The result is a deficit of £7338 against a surplus of £3546 in 2021. The Consolidated Fabric Fund h&$ decreased by £15224. This account receives income from Rent for the Manse. Revenue Interest and Share Dividends. Repair invoices for the Manse, Church of Scotland adlUIstratiOn fees and requ¢st for funds are paid from this account The market this year has not been prefonning well. The Market Value of Investments has decreased by £10980 from £132036 to £121056. There was no TTUStees remuneration made during 2022. Reserves Policy It is the TTUStees' policy to hold reserves of approxin)ately l8 months ¢xpendtture including designated funds. At the year end the Church held UllTestricted funds of £105232. The Church Buildings are both listed, and a reserve is required to deal with any urgent repaiTS. which may be necessary before further danwe is incurred. The Organ Funds are held to cover the costs of repairing or rylacing the orgaDS at Birnie and Plus¢arden Churches. The Fabri¢ Funds are held to cover the cost of repa[ and maintenance on the church buildings. The Churchyard Fund Is held to defray any necessary expendilMr¢ on the upkeep of the churchyard at PluscarderL
Staternent of Trnstees, Responsibilities members of the Kirk Session must prepare financi21 slaLements that give sufficient detail to enable an appreciation of the transactions of the Cliurch during the financial year. The eMberS of the Kirk Session are respon1¢ for k¢¢pino proper accounting r¢cord4 Whic on request, mi]st fleet th¢ f}c1a1 position of the Church at tliat time. ThÉs must be done to ensure that the fanCIal stat¢m¢nts comply with the Charities and Trustee Investment (Scot]and) Act 2005. the Cl)arities Accounts (Scotland) Regutations 2006 and the Regulations Auent COngLEtiOna Finance approved by the General A&seblY of the Church of Scotland in 2007. They are also Tesponsible for safeguarding the &8sets of the Church and must tske reasonable steps for the prevention aTor detection of fraud 2nd other irregulariiies. Appmved by the Tru*ees and signed on their behalf. Session Clerlc Date
SC 016720 I wort ollthea¢c(fimtsoFtheab)ve cJ7arityforth¢yearf4ttst 31 Lk¢ewb 2021 whh set ottt ontlLeatt2ched p4tse& the ternis of ChartsES and Trnstee InvestDwtt (Scotland) Pkrt 2005 and ibe Clwi Accounts(So)tI Re1$110$20O6. Thc dmrity trtsst¢es eonsider th8t ts audit rniuironert of 10(1) (d) of the Accounts Re8ulatioDs does not appty. It is my rwsibli ty tr) gXaD]iDe the acconnts 8$ requir under sertiijn 44(1} (c) ofth¢A¢t 27NI lo s1atewhethwtith rnatrers hav£ eome to my attffltio Basis of illdeptsd¢ut alreSs(alCMlt My examiuion is carried out in aCCdan with Re.oulation I l of the Char¥ties A¢¢ounts (Seotland) ReglatI1)D 200& An examiD0ll iticludes a Teview of thE ac(xJuntiug r8GDrds Lept by the ch&ity aDd a of ac¢ovnts wifrt those r¢c4)r(is. It a]50 includes ctXtsidAtctt of aBy umisual ilcms or disclos0r in th¢ and SBdis not provide all the evidence thtt would be reqwred ID & alldiL atul consequendy I do not l. whidl oivcs me Ollable CllELgc to believe thaÉ in orÉy mial T&spectth8fquiTrAn To keep tillg ac¢othce wirb Secaion 44(1) (a) oflhe 2005 Ac Regulation 4 oftbe 2006 Acccrtmt ReguIation4 ard I to whicb. itt )ny opinio4 attellti thollld be ckavth in otdez kn erAblts A proper tthtandlttg ofthe a(wtto iETracbfJL Namtt Signed:
Parish of Birnie & Pluscarden Recei tsandPa ment Account Year ended 31 December 2022 Fund5 2022 Total 2022 Tolal 2021 GiftAb WFO (Non GiftA*l) Open plate Taxon GfftAtd Olher Offerings. Donations etc 20110 1859 20110 1859 24103 610 1202 5616 3062 33380 4370 35901 Guinea Anderson General purpose 742 312 744 742 312 744 83 71 32 37 810 341 798 16 78 Organ FatrAic Churchyard ReTrtal of PreTnises Receipts from General Trustees Other Receipts 71 41 24366 Total Rece 59768 59768 37989 Costs of Generating funds Charilable activities Goverdnce costs 141 141 66964 129 34314 67105 67105 Deffcit of RKelpts overpaym forth? year 3546
Parish of Birnie & Pluscarden Statement of Balances As at 31 December 2022 Unrestricted Funds Re5tricled Funds Total 2022 Totsl 2021 Nole Bank & De osbt Balances Bank & Deposll Ba(ances broughtfoTh¥*d 46852 43306 Illovement In Defi(#l of Receipts over PayThents for Ihe ar -7338 -7338 &546 39514 39514 46852 Bank & Dop051t Balances Current A(Eount Kwnedy Graveslone Birn Ctrwrcn Hall 367D7 2559 249 39514 36707 255S 249 39514 44049 2554 249 46852 Movement in 39514 39514 46852 Bgnk & Deposit Balances 39514 J514 46852 Investments at Market Val Icost Value £70552) 105232 57749 15824 12803 121056 70552 732036 70526 Assots GiftAld ReceNBble Uabiliti8S Cost of repaiig >t y& billed The accounts were approved by the lfjrk Session For and on behalf of the Kirk Sessic)n S10 Clerk
Birnie & Pluscarden Church Notes to the accounts MovempFrt of funds iJan22 Unrestricted Funds Payments 31 Dè¢ 22 General Bonthrone McArthur Bequest inea 48211 6T105 10000 15LK)1 12821 11778 8149 1101 12821 11778 8149 742 312 Genetal purpose Organ Fabric Chun*yard 1541 5879 763 1076 3519 118737 71 1541 5879 7tr3 1082 3538 111424 Fabiic" Totsl Fund5 19 2047 67105 Ilote All Interests are tnvested in Gene7 Fund4 exr¥the Fast two mthd"wtwth wer8 nvested in theirfijnd. 10
Funds 2022 20 Anatysi5 of Donations WFO Scheme (non GiftP4d) GfftAKI Donations 1859 20110 5686 2663 27428 57746 610 24103 5616 1202 4370 35901 Ihinary Offerings (Open PktÈ) Gutnea Anderson MpArthur Bequest Gene purpose Organ Fabric Churchyard 742 312 83 744 71 810 341 16 798 78 37 41 Tolal Income 59768 37989 Costs ol genernling funds 141 141 129 129 Charitable acllvlti Ministries & Mission Pjbation Pre5bylery dues Ministevs expenses Pulpit Supply Olher Staffing Cosls Fabric repairs & MaIttena Heat & Light Insurance Other budding (*sts M•se Expenses I100r} Prlnting, Stattonery & Postage Other expenses 23654 485 456 534 573 245 2320 29124 2316 30 1380 1834 1822 2954 314 818 3TI 762 86964 440 976 34314 Purchase ofassets PLrthase ofinvestrn8nts 6710S 11
All Church of SwtEand conwations conlriExrte to the National Stipend Fund which bea the costs of all mrnisters, stipends and employers contrtbutions for national insuran, pension and housing and loan fund. Inisters. stipends are paid in accordan wilh the national stipend sca. which is related to years of servi. Forthe year under review the mtnimum slipend was £28700 arNJ the maxtmum stiwd (in the 5 arKI subsequent years of See) £35269. 2022 2021 Lady HaTg POFPY AKpeal Hdp for Ukrall UNICEF Mcvay Fresh Start 75 100 164 591 75 12
APPENx FUNDS HELD ON BEHALF OF THE CON(aiEGATION BYTHE CHURCH OF SCOTLAND GENERAL TRUSTEES CAprrAL ACCOUI 2022 2021 CredR Ban¢ held as at 31 Decern8t cost MarketValLE of Balancss as at 31 December 41Z27 59493 41227 64129 REVENUE ACCOUNT 81300 13
Birnie & Pluscarden Parish Budget for 2023 21J22 2023 Budget Budget Income Gift Aid OFon Plate Tax Recovery WFO (non gfft aid) Donations etc 240 1500 5000 750 20110 210CMI 2600 5500 1500 5000 35600 37250 33380 Investrnent income 2500 2022 2500 Oiher receipts Receipts from General Trustees 24366 26388 2500 2500 39750 59768 38100 endiiure Offemg Envelopes Giving to Grow ContrIbut)n Fabric repars & maintenance Manse Expenses (indoor5) Manse Expenses (outdoors) Manse Council Tax Insuran Printing. stationery. postage Heat. light & water Other expenses staffing costs . IOrganisVChurch Offi Ministers. expenses Presbytery dues Pulpit Supply Deposits Payment 150 261yJ) 2500 500 141 26037 29887 160 26000 2500 500 500 500 3000 1000 3000 1000 818 500 3100 1300 30 37T 2316 762 2320 573 534 245 2200 750 1900 250 1WO 540 250 42740 67105 43260 Def -2990 -7338 -5160 14