THE CHURCH OF SCOTLAND
ST. JOHN’S PARISH CHURCH, BATHGATE
ANNUAL REPORT
and
RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED
31st DECEMBER 2022
1
Congregational Ref No: 020140
Trustees’ Annual Report
Year ended 31st December 2022
The Trustees present the Annual Report and Accounts of St. John’s Parish Church of Scotland for the year ended 31st December 2022
Reference and Administrative Information
Charity Name: St John’s Parish Church of Scotland, Bathgate Charity Registration Number: SC016755 Congregation Reference No; 20140 Contact Address: 27 Old Hall Knowe Terrace BATHGATE EH48 2TT
Trustees
Elected Members of Kirk Session the Congregational Members Board
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Denotes elders appointed by the Kirk Session to serve on the Congregational Board during 2022
Principal Office Bearers
Interim Moderator Session Clerk Clerk to the Congregational Board Congregational Treasurer
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Trustees’ Annual Report
Year ended 31st December 2022
Independent Examiner
AKT Bookkeeping 96 Ambrose Rise Livingston EH54 6JU
Bankers
Bank of Scotland 50 Hopetoun Street Bathgate EH48 4EU
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 Model Deed of Constitution of the Church of Scotland.
Recruitment and Appointment of Trustees
The Charity Trustees of St. John’s Parish Church, Bathgate are the Members of the Kirk Session and those members of the Congregation who are elected to serve on the Congregational Board at the Stated Annual Meeting.
Elders are chosen from within the Congregation and ordained for life. Elected members of the Congregational Board serve for up to three years and are eligible for re-election.
Organisational Structure
The Minister is Moderator of the Kirk Session and holds office under the authority of the Presbytery. He is also ex officio Chairman of the Congregational Board. Both Session and Board operate a Committee Structure relative to the Spiritual Affairs of the Congregation, Outreach, Finance and Fabric.
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. The Clerk to the Board is on the Bathgate Churches Together committee which is now incorporated within the Christian Aid Committee
Services of worship are held weekly at 11 a.m. in St John’s Parish Church.
A Creche is available during the 11 am service. Junior Church also meets at this time and caters for a small number of children of pre-school age up to age 14.
The 2nd Bathgate Girls’ Brigade Company meets in the hall on Wednesday evenings. The Company totals around 30 girls who are led by 6 leaders.
The total number of children associated with St. John’s through its organisations is around 40.
There is an active branch of the Church of Scotland Guild attended by approximately 25 members.
Trustees’ Annual Report (Contd.)
Year ended 31 December 2022
A Badminton Club meets on a Thursday evening and is responsible for staging an annual pantomime in the Church hall. This event attracts audiences of around 700 from the Church and the community, over seven performances.
There is a Prayer Circle and a Pastoral Care Group for the housebound. Some members also participate in Ecumenical Lenten House Groups arranged by Bathgate Churches Together.
Social Events
Social events are held throughout the year e.g. Coffee mornings, Fashion Shows, an Easter Flower Festival (presented by the Church Flower Group), a Concert and a Pantomime. These events, as well as being social occasions, provide opportunities for fund raising.
Community Activities
The Church hosts the following community activities.
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The Probus Club of Bathgate meets in the hall weekly.
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The Bathgate Menzies Choir rehearses in the hall weekly and holds two concerts annually in the Church.
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The Rotary Club of Bathgate “Young Musician of the Year” competitions are held in the Church along with a Primary School Quiz
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West Lothian WRI regularly uses the premises for meetings and workshops.
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The Bathgate History Group meets regularly in the Hall.
In recent times the Church Hall has been used as a Polling Station for local and national elections.
Achievements and Performance
The Congregation of St. John’s continues to serve the Bathgate Community in a variety of ways and takes its part in Bathgate Churches Together, sharing ecumenically in united services and other activities organised on a town wide basis.
As part of the Congregation’s service to the wider community, members donate generously to the West Lothian Food Bank.
Trustees’ Annual Report (Contd.)
Year ended 31 December 2022
The 2022 Ministries and Mission Fund allocation for St. John’s was originally calculated as £33,900 a contribution which, if it was to be paid in full, falls well short of the cost of having a minister in the charge. This continues to be a matter of concern to the office-bearers of the congregation.
For Financial Review, Reserves Policy and Budget for 2023 - See Page 13
St John's Parish Church of Scotland Bathgate SC016755 Ind•pendont Examlnevs R•port to the Tru•tg08 ol St John's Pari¥h Church of Scotland I report on the Aecounts of the Charity for the year ended 31 December 2022. which are set out on pages 9 to 13 R88PgCtlve rgspon8ibllftigs of tru8toes and examln•r The Charitls Trnstees are responble forthe preparation of the &xounts irF a(rdanCe wth the tsrms of the Charities and Trustee Investment (Scotland) Act 2(h)5 and the Charrbes Accounts (Scotjandl Regulats'ons 2006. The Chanty Trustees consKler that the audit r4uirement of Regul"on 10 {1) (d} of the Accounts Regulations does not apply. It is my sponsibl1 to examine the Accounts as r4uired under section 44 (1) (cl of the Act and to stale whether partuilar matters have come to my attenlion. Basis of Indendent examln•rfs stat•ment My examination is carried out in accordance with Regumion 11 of Ihe Chariti'es A¢(nts (Scotland) Regulations 20C6. An examination include5 a revw of the )untng records kept by the charity and comparison of the aw)unts presented ¥th those records. It includes oJnsideration of any unusual rtems or disdosures in the accounts. and seeks explanab.ons from the trustees concerning any such matters. The procedures undertaken do not provKle all the evKlence that woukl required in an audrt. and consequentty I do not express an audrt 010n on the vtew gNen by the actounts. Ind8pend8nt examineVs ststom¢ In the course of my examinat, no matter has come to my attentKm. 11 vthich gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance wth secb.on 4411) la} of the 2005 Act and Regulation 4 of the 20C6 Accounts RegUnS. and ' lo prepare accounts which accord wth the aceounts.ng records and comply Tmth Regulation 9 of the 2006 Accounts Regulations have not been meL or 2) to wh, in my opinron, attention should be drawn in order to enable a proper understanding of the accounts to be reache
Trustees, Annual Report (Cont.) Year ended 31 December 2022 Statement of Trustees, Responsibilities The membws of the Kirk Session I Congregational Board must prepare finaneial statements which give sufficient detall to enab an appreciation of tre transa5 of the Church during the financial year. The manbers of the Kirk Sessi¢)n I Congregation* Board are respOnsle fcy keeping prcper accounting record5 which, on request. must reflect the financd po$rti of the ChLtTch at that tme. This musl be done lo ensure thal the fin8ncio1 slalements cnpty wth th¢ Charrties and Trustee Investment IS¢otJar)dl Act 2005, the Charities Accounts (Scollandl RtrJulatKws 20C6 and the RegUL1t$ knent Congregabcl Finance approved by the General Assembty of the Church of Scdland In 2007. They are alsc responstle for safeguarding th8 assets of the Church and m+Jst tsk• steps for prevention and l of detects' of frwd and othef irregulanties. Approved by the Trvstees and on te¥r behall
St John's Parish Church of Scotland Recelpt• and Paymollt• Accounl Y•¥r ended 31•t Decembor 2022 Receipts UnStrided Restricted Funds Funds Endowment Funds TOTAL 2022 TOTAL 2021 Donations Legacies Bank Interest Investment Income Rentsl Income Use of Premises IDon8b"onsl Sale of Investmènts Insurance Proceeds Other Funds raised 33.472.gJ 1,339.37 34.812.27 52.172 10.92 301.27 18.212.C 1,785.CpJ 15.38 433.27 16,212.00 1,785.00 132. 442 1,730.DJ 7.92S.C¥J 28. 1.953.50 Totsl Receipts 55,437.( 1.367.87 136.46 56,941.42 56,013 Payments Cost ol Generating Funds Charitae Activibes G0manCe Cosls 40.818.32 1.C69.78 41.888.10 eé.972 Total Paymnts 40,818.32 1.Ctr.78 41.888.10 86,972 Excess of Receipts over Payments before Transfers 14.818.77 1X.46 15.C&3.32 - 10.959 Transfer5 Excess of R1p1S over Payments 15.016.77 -101.91 146 15,LW.32 - 10.959 Ststsm•nt of B•lanc•• M at 31•t D•cemb•r 2022 Unrestrtrcted Restricted En&xE Funds Funds Funds 26.591.85 8.472.66 8,567.70 TCTAL TOTAL 2021 54.601 8ank and D8POSit blfwd Exces5 Receipts Over Payments Transfers 15.018.77 1101.911 136.46 Is. 32 10,959 Bank and Deposii clh¥d 41,610.02 8.370.75 8.704.16 $6.685 $3 43,642 Inv•stm•nts •t Market Valu• Churth of Scolland Inveslm•ntTw•t Growth Fund Income Fund 11,296.80 5.047.68 11,295.80 26.535.88 5.047.68 6.CtyJ1.44 The Accounts were appTovod by the r Session and Finanual Board on For and on behaK of the Kirk Se55ion and Financial Board.
St John’s Parish Church of Scotland
Notes to the Accounts
1 Trustee Remuneration and Related Party Transactions
, a Trustee, was paid £1,850 for his services as Church Officer during that period.
2. Movement in Funds
| 2. Movement in Funds | |||||
|---|---|---|---|---|---|
| Balance at | Receipts | Payments | Transfers | Balance at | |
| 01 01 2022 | 31 12 2022 | ||||
| Unrestricted Funds | |||||
| (Church Accounts) | |||||
| General Account | 4,828.87 | 52,884.90 | 35,311.53 | -2,565.00 | 19,837.24 |
| Fabric Account | 602.23 | 2,240.00 | 5,506.79 | 2,965.00 | 300.44 |
| Total £ | 5,431.10 | 55,124.90 | 40,818.32 | 400.00 | 20,137.68 |
| Special Funds | |||||
| Miss L Cunningham Bequest | 3,041.10 | 99.71 | 3,140.81 | ||
| Miss M J Walker Bequest | 5,401.71 | 166.88 | 5,568.59 | ||
| Miss A McLeish Bequest | 965.98 | 39.62 | 1,005.60 | ||
| Library Fund | 192.28 | 0.09 | 192.37 | ||
| Lindsay Legacy Fund | 1,102.81 | 0.58 | 1,103.39 | ||
| J W Rossie Fund | 709.56 | 0.39 | 709.95 | ||
| Mrs Griffith’s Donation | 504.40 | 0.23 | 504.63 | ||
| Hall Broadband Fund | 313.04 | 0.13 | - | 313.17 | |
| Wester Inch Fund | 8,929.87 | 4.56 | - | 8,934.43 | |
| Total | £21,160.75 | 312.19 | - | - | £21,472.94 |
| Restricted Funds | |||||
| The Guild | 748.50 | 918.17 | 531.50 | (500.00) | 635.17 |
| Junior Church | 1,148.72 | 121.70 | 140.95 | 100.00 | 1,229.47 |
| Youth Club | 93.77 | 93.77 | |||
| Flower Fund | 600.34 | 310.00 | 397.33 | 513.01 | |
| Printing Fund | 460.74 | - | - | 460.74 | |
| Badminton Club | 5,420.59 | 18.00 | - | 5,438.59 | |
| Total | £8,472.66 | 1,367.87 | 1,069.78 | (400.00) | £8,370.75 |
| Endowment Funds | (Trust Funds) | ||||
| Lindsay Organ Fund | 3,057.21 | 1.57 | 3,058.78 | ||
| Lindsay Bequest | 1,503.55 | 110.80 | 1,614.35 | ||
| Mrs. Kirk’s Bequest | 1,905.06 | 0.98 | 1,906.04 | ||
| Session Benevolent Fund | 2,101.88 | 23.11 | - | 2,124.99 | |
| Total | 8,567.70 | 136.46 | - | - | 8,704.16 |
| Total Funds | 43,632.21 | 56,941.42 | 41,888.10 | - | 58,685.53 |
St John’s Parish Church of Scotland
Notes to the Accounts
3. Analysis of Donations
| 3. Analysis of Donations | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | |
| WFO Scheme, Non Gift Aid | 4,300.10 | 4,300.10 | |||
| WFO, Gift Aid Donations | 24,424.00 | 24,424.00 | 36,977 | ||
| Fabric Fund, Non Gift Aid | - | - | |||
| Fabric Fund, Gift Aid Donations | 510.00 | 510.00 | 2,590 | ||
| Tax recovered on Gift Aid | - | - | 8,923 | ||
| Ordinary Offerings – Open Plate | 1,040.80 | 1,040.80 | 1,604 | ||
| Other Donations | 3,198.00 | 1,339.37 | 4,537.37 | 2,078 | |
| Total | 33,472.90 | 1,339.37 | - | 34,812.27 | 52,172 |
| 4 Analysis of Payments | |||||
| £ | £ | £ | £ | £ | |
| Cost of Generating Funds | |||||
| Stationery : Printer Exp. | - | - | - | ||
| Other Costs | - | - | |||
| Total | - | - | - | - | - |
| Charitable Activities | |||||
| Donations Outwards | 738.48 | 738.48 | 609 | ||
| Ministries and Mission Allocation | 12,649.94 | 12,649.94 | 33,494 | ||
| Presbytery Dues | 1,096.00 | 1,096.00 | 585 | ||
| Minister’s Travel | - | - | - | ||
| Minister’s Telephone | - | - | - | ||
| Pulpit Supply | 3,575.61 | 3,575.61 | 10,881 | ||
| Honoraria : Church Officer | 1,850.00 | 1,850.00 | 1,800 | ||
| Organist | 3,315.00 | 3,315.00 | 3,120 | ||
| Insurance | 3,347.44 | 3,347.44 | 3,294 | ||
| Fabric Repairs | 5,506.79 | 5,506.79 | 7,097 | ||
| Council Tax | - | - | - | ||
| Heat, Light | 7,491.20 | 7,491.20 | 4,958 | ||
| Publication : “Life and Work” | 90.00 | 90.00 | 360 | ||
| Printing, Advertising, Postage | - | - | 59 | ||
| Alarm | 487.96 | 487.96 | 458 | ||
| Hall Broadband | - | - | - | ||
| Wester Inch Development | - | - | - | ||
| Waste Disposal | 1,080.22 | 1,080.22 | 258 | ||
| Other Charitable Expenditure | 328.16 | 831.30 | 1,159.46 | - | |
| Total | 40,818.32 | 1,569.78 | 42,388.10 | 66,973 | |
| Governance Costs | - | - | |||
| Independent Examiners’ Fees | - | - |
St John’s Parish Church Of Scotland
5 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 contributions for National Insurance, Pension and the 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 £28,137 and the Maximum Stipend (in the fifth and subsequent years of service) was £34,577 together with a manse.
6 Collections for Third Parties
Collections were held for, and disbursed to, the following agencies.
| 2022 | 2021 | ||
|---|---|---|---|
| £ | £ | ||
| Poppy Scotland | |||
| Christian Aid | |||
| Leprosy Mission | 620 | 248 | |
| Mulanje Mission Hospital, Malawi | 300 | ||
| Total | 620 | 548 | |
| Appendix I | |||
| Funds held on behalf of the congregation by the | Nil | Nil | |
| Church of Scotland General Trustees | |||
| Purpose of Restricted Designated Funds | |||
| Guild Account | Funds are held to run the Church Guild. | ||
| Junior Church Account | Funds are held to run the Junior Church | ||
| Youth Group Account | Funds are held to run a Church Youth Group. | ||
| Badminton Club Account | Funds are held to run the Church Badminton Club. | ||
| Flower Fund Account | Funds are available to provide flowers in the Church | ||
| Printing Fund Account | Funds are held to run a printing service within the Church. |
St John’s Parish Church Of Scotland
Purposes of Endowment Funds
Capital is held in perpetuity, while income may be expended.
The Lindsay Organ Fund - Capital is held in an interest bearing account.
The Lindsay Bequest Fund is to be used for activities in supporting children within the Church. The capital is held in the Church of Scotland Investors Trust, Growth Fund and in an interest bearing account.
Mrs. Kirk’s Bequest is to be used at the discretion of the Congregational Board. The capital is held in an interest bearing account.
The Session Benevolent Fund is to be used at the discretion of the Kirk Session.
The capital is held in the Church of Scotland Investors Trust, Growth Fund and in an interest bearing account.
Reserves Policy
It is the policy of the Trustees to hold reserves which equal 33% of the sum of Unrestricted and Designated Fund expenditure.
Financial Review
Offerings were down during the period although part of this was due to one off fundraising for significant repair work in the previous year but reduced Ministries and Mission costs, income from letting the Manse and reduced fabric costs gave rise to a surplus for the period
There is still a healthy balance held within the various accounts.
Budget for 2023
The Budget for 2023 will likely see a similar position although there will be tax recovered on gift aid income
There is no expected exceptional costs expected within Fabric for the upcoming year and if any were identified then we would need to consider additional fundraising to cover the costs of this.