Diindee: West Chiirch of Scotland Report and Accoiints for the year ended 31 December 2023 C"ongrcgation 0. 2917i.I Scollish Charity. No: SCOI 7136. 'ILii4 1 oo
Dundee: Ivest Church of ¢iciitland P2ge TIuSl¢L'S Annual R¢port Report of (he IndepLndLnl Exajninei Siaiemenl vl FinanLial ALl1]lieS Balance Sheet Accounliniy Policies Noie% l()rminL part ol. Ihe Accounis AppL'iidix I Cott¢Treualiunal ALcoun15 AppLiidi Fund5 h¢ld bi. lJinLral I ru%lLLS 00
l)undec: West C.'hurch of Scotland
Tru%lces' Annual I£cp(brt
Year ended .111)tcemher 202.1
Th¢ TruslvL'% pres¢ni iheir annual report and a¥count% I'or l)undec.' W'est Cliurch ol SLoiland. Iiir
?O?i. 'fii¢ licOunt hal'e bLin prL'par¢LI in aLI()rdJnLi IS Ith thi acc()unliii(7
Loinpl! H lili the CJLnerdl Assetnbli RLiiiulaiiiin) for (-ongrrL'gaiioiidl F inanLL. IIIL ChariiiLs and T
ALI ?005. Ihc Ch<irili¢s ALLuiinls 18Liiil<indl Re'iilaiions ?fl06 la% anilndidi aiid ALLI)unliiiL7
SiaiilllLni ol. RecoiniiiLiidid Pr3illCL applicable to chiiriiies prtparini. IhL'ir ic Lcounis in accordjnce
Staiidard applicablL' iii IIIL LIK aiid Republic ol. Ireliind LIILLliN'e l Januarn ?019.
e veal ended 31 t)eceinbeT
13 ()l-Ih¢ aLLouni% and
tL'L In&L%imenl ISL()Ildndl
'iih Ihe F inancial Reporting
011.JF.C.'TIVfr.S l) AC.-I"II'I'I"IF"S
-hL C'liurcli i)l- %ciiiland is l-riiiiiarian iti doclrLnL, Relortned in Ir
Dun(lee: Il'e5t Church Dr ScotlAnd Tru%tL't5' Annudl Rf pi)rt Icont) Ycar ¢nded .11 l)c¢cmbcr 202.1 ACIII El'fr.f¥lFNI'S A Tr4D I)F.RF()RMANC-F. (Juild MLiiibLI'5 'L'r l.unlh li a% ()riTiinisL'd for line Suiid<iN aliLr In()niiniy %LrN'ILL Iii rai5L' I'or ('hrisliaii Aid. ()i)ci agrjin it %%Js possible ve&yLl<ible5 and Ilomers WL'IL gaihLre(i <iiid d¢liN'¢ieii lu r¢sidLnlial huine5 iii ihe ario. The ?0? ?4 Sessivii re5uiiied ai Ilie beiyiiiniii<J of OilobeT willi anviher vaiie(1 selL'Llion ill-acliltles and SPLakers oil vlry iopical 15SUL'S. ML'nibLrs ()t' IhE ljuild ILd Ilic 5Lr%'icc oli a sundai TiiorniiiLY for IhL nalivnal Qiuil(l i%LLk. I'hL first Iialf ol. Ihis sc%sion paTkinu is an ongoing problcm. bui 14 iih or¥an15ed car 5haringy il 15 PV551ble io gile lilis 10 all h0 an1 help. For inaiil I'Lars DundiL' II'L'%I (Juild had a Llos< f¢'laiic)rt%hip %% iih l.ObblL &. %1 Johii s Qros5 Guild and joini InLLiiniis ha¥'e & Si Ji)hn s Cross 114 ILL bLfi)rL Ilie Lnd vf IhL ?3 1?4 ses511)n. FuriliLr sharL'LI iniLresl% JrL ¢0 disiu%%¢d in IliL iiol 100 dislaiii liiiure. A5 evir. Ihi Iri¢nJ%hip aiid SULiiil a5pL'Ll% vl- iiiL'elingT and Mvrkin¥ li)geihLr arL iliiPOnLl111. ni)i onls ti)r (Juild nienibLrs bul for 'rLiuaiiiiii and iiiliLr Iniinber% ()l-IhL L()Iniyiuniri. -l-hLSC a%piCli arL IIIL >Cfv essence ol'ihe spirit ol- b¥ing IlliiiibLrs of the Church L)t' Scoiland (Juild. and e ar¢ ver) proud io be pla) jll¥Y OUT part in a SO0¢h Iransilion of Ihe chan¢$ ahLad of us. Girls Ilri2ade Ilr()wnies, R#inhi)V+S & Trcfuil Guild BadmintoTh
l)un(lee: Il'est C'hu rch of %cotland
Tru%tcc%' Annual Repi)rt Icontl
I'car cndcd .11 J)¢cemher 202_1
AC'IIIfr'VF. MFNI'.S ANI) I'F.RF'ORMANCF. IcvNt.I
Ro5eun%li l%ilchcn (.fé
IIL Kas¢anbtl¢ (¥ardL'lI Cafi has continuLd Ihrou¥phoul ?073 10 tnake kaluiible Liinirihuiion 10 tliL'
rL)fili ill. l)undiL 'L.l. Our
IriL'nd%hip aiid %uppi)ri IhL)'
Lir studies and Lan priividL
I'L h.ii'e al%() h()%ied %Lweral An L¥hihiiions 14 iihin rhL' cjft. Ill'(1 c)l-ii hi¢h i%ere IhL' oiIILoin¢ o1.1< rtI%
rk pri)k ided IiiL<il %choo15
cusluiner5.
W.'hLrL iieLLNsdr% IhL' L4LIL IN SUPPI)rtL'd IindTILi
l)unilee: Il'esl C hu rch of Scotldnil I'rusleei. Annual Ilc'piirl (Li)nll l'ear L'ndL.d .11 l)c'c¢mh¢r 202.1 Thi Churih Iiold% £363.391 in ihi.
I)undee: West Church of Scutland Trustei'4' Annuiil Ilc'p()rl {ci)nt) 'eAr endc(l .1 I l)cccm bcr 202.1 I'RIII-TURF-. (-()N'F.RS ANC'F. ANI) IIANAI-F.ftr1 F.*1- 1111 Ihe iLnns lil- IhL I)LL'd of ral Assembl). ofihe ChurLh C'i)Il%liluiion Illniiat! Fonnl &% L)f JunL. ?008 and is subjcci 10 Ihi Acis and RLbulalions ol. th¢ (ic aptM)Inlid b). Ili¢ Pri'%bJi¥ry' ot. l)undLc hL kirk SL'%%I(In. H hich li ¢hJir¢d lh¢ Ininisl¢r and nieLls lour iirnLs 4L >e<Lf. 15 fLSpiillsible l()r piriiual and iLinpi)ral altairs
Dundee: Nl'c5t C.'hurch of Scijtlund Trust., Aiiniixl Ili'port Icoiit> I'e#r cndecl .1 I l)ccember 2112.1 l)IiiidLL.- Il'LS1 C'hurLh Lhf %LI)Ilaiid L'liari¢v Fi¢¥i%lriiliiiii NuiTibL'r. SC'(1171311 ?917$3 C'i)rilaLI Addri.%s'. rjl)) ILIN L%sion C'lirk. DI)1 IR() Iluiikirl: In%¢stnieiit f¥l#naEers'. Inv¢si¢c Il'¢alili L. Inv¢sliiicni Liiniied 011i11lennil¢ Oiie
l)undee: Il'est C'hurch of Scotland ru.%ti'i'%' Annual IIL'I?Iirl (L(Inl} Year cnded.11 1)ecember 202.1 .%i#itment ¢)f Tru5tLC.s' Rt%pon%iliililic5 Le w ith aiiplicabl¢ la%i- and In pr¢parin8 acci)uiii%. gli Ing a tru¢ aiid l'air ViLl6'. lh¢ a-ru%ice% should l(Ill()%% be%1 praciici aiid.. 4¢1eci %uiiahle acc(Truniin¥ kX)Iiiies anJ IhLn appl) thein con%i4ienils, • ()bserNe ihe Inethi)d% and principles In Ihe L'harii) S()KP' maK-e.iudginLni% tsnd esiin)aics thai arL rei%onablc and prudent.. 51'11L' hLihLr Jppliidbl¢ accouiiiinki siJnd.Ird% and staiLin¢nl% i)f rLcomnicnd¢d pra¥ti¢e ha%e bi li lolloiied. suhj¢cl to an) rL VLntlOll diid dit¢Llion ol.
l)undec: IN'est C'hurch Df Scotland SC-1117136 Ilcport of tlic I ndf pcndenl Tr-i#n)incr rLPnrt ()n IhL dLiouiIIN i?I' l)undii. Il'Ls1 Cliurili i>l-Sci)Il%ind IL)r Ili¢ > Lar ¢nd¥'d i l DLLL'illbL'r ?0?3 as ECI out iTrn paiiL% 10 li) ?? li also include.s con%id¥raiinn ol. any Linusual 1i¢ni8 or disclosuris In rhe accouiii% and %cekinq explanaiions tr()m ihl TruslL'es 4111 Ihl Li'idLnLL th.11 be rLquirL'(l in an ¢iudii dnd. R¢¥ulLiiion% haitrL not hLLn inLI. or 7X %4 14ill SirL¢I Duiidec DI)1 IK() ?4 larL11 ?U?4
10 ri ri p4 pl f-4 i c ¥1
Duiidee." cst C liurcli of Scvtland [inrLStriciL'(J RLslri¢ied Fund 2U• J F.nd()N nitnt Tntul Funds 2023 Prior l'ear 21122 2V?J 2V23 Filed A5KIs: 37{18£6 ?56.35? 6?7.?{18 4(>7 4.? 947 4jl Current A5set5: j.(yl}8 4X.411? 7.-519 8.09¥ -S.795 9.980 ('ash 130 ?7.414 898 l-nlal cllrreiit Bs%¢l$ X4 Xllo NLI Currtni A55LIs 104 6i9 Nii A55c¢ 8?1 388 i.01)11234 1047 070 369.391 446.1117 31 j.f61 450.606 l)L%liTrnaicd l llnd DL%14pnaiL(l Funds - OrLianisaiion5 8?l.j88 766.969 RLslTicILd l-.unds 4,(J16 9.00(} F.n(Ili'TLN1 Tr-un(I ?67 ?jD 771.U9? 098 234 1047 U70 The Accounts wcr¥ appri1% Ld b% the Kirk %Lssion on ?4 K1arcli ?074 and signcd lor aiid on bchall'ol" the Kirk" Session b!.:
Dundee: Il'esl Church of ScotlAnd Notc.4 forniing part lif thc actlbunt F or the i'cyr endcd .1 I l)cc¢mher 202.1 Aec(Juntin% l>olicie in dL'alinbJ ith Il¢ms hICh are Li)nsiderLd maiLrial in rLlaiii)n 10 IhL' chariii % accc)unis Ilaii4 1)f prep#ruii()n ni 1SLoil.ITidl ALI and the I'hariliL% AcL()UlTris I%Liiildndl RLgJuldiiuns ?11116 Id% dlMLndLdl. Llli% and iniludL IhL rL%ulis ()I' IhL C'hurch's opLraiions. <LII (11. whiLIi cunlinuinb. uikd. bui ilial Ihi inci)rne Jppl% IIiL' I'und I'ranslL'rs arL madL r¢quir¥d Ii) covLr iliL diti¢il uii disi&tnJled t'und% Iriirii &7¢nLral I'und% and i() -lTh¢ nLI 5urplu5 d¥liiil (Trii th¢ genLral t'und is IrLin5 nsler n¢1 inconi¢ r¢reivLd ¢rrLd lo th¢ conbTregyati()nal hLd lo IhL Ilein ol. inc()rii Donaiions, ari T¢LI)bJnisLd w'hen ihL Churih ha% been ni)iiliLJ in ritinl ol. h()Ih Ili¢ am()uiii and s ILinLni dai¢. In ilii. evini Legal J gif¢s are reLu¥ni5cd on a case by case basis f()Ili)w ing the granlinsy ol-confimialion when th adininislralor.'execulor for uihLr than cash vr a tln14 IILial a%%Li iradLd ()n a rLco¥Tn15cd s11)ck- e.KLlili n¥iL. rLCO¥Tiiilivn is subjLLI II) reliabli midsiirabli. w Ith il deL7rL'L {)*- ICLlSI)iiablL aLcufilLy IIIL valuL ol- thc bTIII bcin8 rrLd to ihL Lhiiril).. Inieresi on funds held on depos11 Is incliided when rcceivable and the amouni can be measured rel bly b) the charil J. this IS l)ividLnds ari reciiuinised ()nce iliL dividL'nd ha5 been declarLLI and nolifiLaiion has been rL'LeTved o noriiiall% upiin nolitiiaiioii t)s' our invesimeni advisor i)I' Ihe di¥ idLnd i ield i)I' Ihe inv¢siiiiLni pi)ftli)li IhL' dividLnd duL. This is
l)undcc: Il'cst C'huri'h of Scoil#nd N()tcs forni ing part uf ihc aceounls Tr or the l'ear ended .1 I l)eLC'ml)er 202_1 F.Ipinilitur¢ Supp()rt c()%1511lL VL niii h¥¥n SCPLlraiili idiiiiilild a% Ihc iru%tLis c(In%idLr Ihcrc 1% Linli. OnL' charilable aLlivil>'. I'hereluTL 5UPPlIrt ass¢l%. 'I'h<' ¢()ngJrL¥Jiion's fi)riiiLr Inan%L ai ir. RLiili%Ld Lidiii% 4ind IIiN%L% fLpfLsLni IliL dillLrLnLi bLlWL411 ¢hL priTrceid% ()n di%po%g1 and Cu%h xt bdiik Mild iii lidiid Q'IL'(Iiliirs Liiicl prol 1sii)11S iirL recvbTni5cd wherL' Ihc charil%' has il prLsLni ubli¥Taiion rLsuliiiib Irom a pasl Lveni ¢hg1 M'ill probdbly CrLdiliiTS and prul Isivns arL' norniall) rL'Lu¥ni5L'd <11 ihLJr 5LiIILnieni dimouni aliir dlli)ii iiig I'or Jii) LradL discount. Fin¥nri#l liiltrumcrits in%iruiiiinl% ari iniiiJlli riii)gni%id ai Iraii%aclic)n% valuL' and %ubsLquLnil% niL'asurLd at ihL ir 5eiilLnienl (lIUe.
I)undte: Ilest Church of Scotland PiiJtc'* forniinx part of the accounts F()r the l'ear ended .11 l)¢remher 202.1 Accounting Policie5 Icontl C-riii¢#l #c¢nuni tsiim#le$ ¥nd judg¢menls sxblicils. Ihi IwsieLs ari rLyuir¢.d io mak'e judgJ¢niLn abiiul IhL' can) Inky itmi)unT ol asse14 an4J Iiabiliiies Ihai ar< noi riadili apparcni from L)IhLr sour¢¢s. a%%uinpiii)ns are ba.%ed i>n his11)riial expLrien&e and othir faciors IhJi arL con%idkrL4d io bL' r¢l¢va Iri?m IhLse esiimaies. L'51iinales and a55urnplions -hc e81iinai¢% and assoiiaiLd i Actual rL%ulis Ina% dill'Lr ThL' eslimates and underl) inbp assumpiiL)ns ar¢ revised on an ongoinb basi%. Re¥isions io Ihc accou in the plrivd in h1£h the e51irnai¢ is r¢1 Ised Mher¢ Ihe ILI Isiiin allLLiS on thai period. or in ihe per PLriodh w herL IhL' fL'% isiun alTrL'Lls IxTrih ihe current atld lulure PLfiL)ds. inby ¢siimaiL's ar¢ ricobinis¢d ol-llie revision and fuiure In prep4irin¥ the aLC()unls. the Iru5tees have madL Ihe fulloHing JudgemLnis'. .1 illl&iiblL IIxLd asset% ure depreciaied oi'er a Ftriod lo rellecl their e51imaled useful life. The appli is rL'% ILWLd Lliinudlly. iakinil tnio aiLouiii facii)rs such as phisical CL)ndiiiiin. niaintLnance dnd (IhMI abilill. of Ihe assumesj litres ALLrual AiiruJl% drL appliL.d ai the )¢ar end based upin fLnan¢ial rosis inrurr¢d wsl %'ear end and the expe ¢nee L)fih¢ Iru51ees. QIO
plvi? pl P4 4 e o P4 00
Crny c¢ eey 1¢> w,yw, OW)¢>- r-i
Dundee: NVe5t Churcli ()f 4ic()tland Nntcs forming parl of tl)e accounts (cnnt) Fi)r thc l'ear cnded 31 1)e¢eni bf r 202.1 tarf costs and num hers 21123 2022 $1.94? ()07 48.9)6 438 .Inploy¢r s N I The ai'era¥Tre numbLr i)I' emploiees durinil Ihe i Lar %4as a5 folli)M's'. 211•3 NumbL'r 911•2 Musli %taft' l)reiiii%L% niainienJnce CalL i4orker All Lhur¢h of %ci)Iland conoTLLaiioti% Coniribuie IÉ) thi Naitoiial %IipLnd fund M liich bear5 (he c0510l.all ministers siipends SIIPLiid 14 a% £iO. l i) ()()?) £35 ?691. ?8.711111 and Ihc nia.Kiiiiuin SIIPLnd lin IhL' Iillh (Ind subsL'quL'ni %Larsl £i7.037 { 8. TrustLL Rtni unLrulioii Relatcil l arli Tran%actiun5 lal I'ru5tee Reniutierdlioii Ibl R¢l#te(I Iran511Ctiun5 Nii I ru%t¢L i?r PLrs1?n reliiled i() <1 Tru51¢c had an J personal inieresi in ans Lantraci or transaciion entered into bj the charit). during the lear. l)uriiig thi year a li)ial ()1-£15.393 1?(Tr?? 117.5831 di)naiid 10 ili¢ conbTTegalion b), I rusiLc5. Tangible fixed assels BuildiTr%s Fquipmcnl Tvt#l Costli'aludtion As ai l Jaiiuary, ?0?3 aiid 31 1)LCLmlK'r ?0?3 i7) 000 386 466 Accurnulated dcprcciution A5 ai l Janii4irN ?U:i diid i l DLLtmbL'r ?0?3 Ntl Ilook Valul #t 31 DCcehcr 2023 375 OIID 37$ 000 Nei Ili)ok. Value ai 311)L'LembLr 20?? 375 0110 37$ 00() 2U22 cnmparati%¢ Cosll%dluali()n A5 al I lanuaTh. ?07) and 31 DL'ccmbcr ?0?? 375 000 386J66 Accumulalcd depreciAtion A5 ai l Januar). ?01? and i l DLcember 20?2 Tr*ct Book Vulue al 31 Deccfflber 2022 i75 000 Nei Book Value ai 31 December ?0? I TangTI')le fi¥ed a55e15 the prior >p.ar Mas £375.000. all of which was unrcstrscied. 00
Dundee: West Church of .%cotland INotes fi)rniin% part ()r the llcc(>unt.% Ic()nt} For the l.ear ended _Il Deci'niher 202.1 10. Iniestnients 2023 2022 MLirk'cl value ai 31 1)Icimber ?0•2 567.431 66.470 594.697 .760 60 11?6 567 431 l)¥crea%¢ in vnrL'ali%Ld apprliiaiion MJrkei ialue ai 311)LiembL'r ?0?3 6)7 )118 InvesimLn15 <11 LOSI 615 535 494617 J-hi Tru%tLe5 Li>nsider Ihai IhL')' hold nLI material individual tnve%tineni lioldinbis. which are di ILd tn l)L' in exci%s of S),0 of Ini'esliii¢nls in the prior ¥ear tre £$67.431. (Trl'whicli £307.8Rn a.% unrestricted and £?$9.5 lunds l held in enJ{)Men1 rreni Ass¢1 D¢btors (#llin% duc within onl iearl 2023 2022 Income lax r¥coverable (Iiher d¢hiors I)1 idknds receiab]e 1.858 500 SO) DLbtors in the prior )'Lar £8.098 of hICh £_S,1164 35 unrc5tricied and £i,034 was restrict Cash al bank Cdsh dl blink Ilie prior )'ear was £ IOi.096 of which £85.$80wa5 unre5triclLd. ££.975 w'as re5 in endi1[nent lunds. icted and £ I1.-541 w'a5 held 12. C-reditors 2023 21122 Amounls falling due ithin one lear: Social SL'Luriii' &. oihLr laxc5 P¢nsion Lunlribulion Accrua15 -5jS 93 i?0 Creditors in the prior Jear a5 £6.555. all of w'hich 'aS unre51ri¢ied.
Dundee: Nvest Church uf Sicotland Ni)tL'% f(Irni]n part i)f thc accnunts {ci)nl) For the i'car cnded .1 I l)ccemher 202.1 l J. Aiiali 515 of Net A5set$ 8mnrÈg funds (*Lneral Di'iigiiJted Re%tricted .ndow ment Tolal ixed A%stlS 375.1)110 i75.11(10 6?7.1{18 105.300 358.iJ4 19.OC)i 756. js? 10.878 C'urrLnt As$L[ L'urr¢nt l.iabiliiies 65.743 9.616 369 .)91 451997 ?67 ?30 1098 1 j4 (ieiierJl l)I'sigiiated Re51riclL.d F.llduw mcnt 2022 cuinparatii'es 37i.111)O j7$ niio 567.4 j I )96. j)? ?59.-551 Lurrcni A%sci% LurrLni Liahiliiiis 9.oug 31i_561 45i 408 ?7109? 1047 Q70 Iii iotlllllL)n M ith all conoriLaiioii% of iliL Chur¢li of Scililaiid rhi ioiiorciTraiion bcnefiis froni the conlribulion Tnadl b). oluntLLr% Ishi) ilILir iiiiik and ial¥lli% ii'illiiiLkl% t'or thL, bL"IiLtit ot'ihL Lhurch. I'hc arell5 of con!Treuaii()ndl lill whiih rL'I n Ihc ci)ntribuiinn ol- ¥oluniLYTS ari Inanl and >aried and mucli of IhL aclivill M'ould be unable lo toniinue eTe li noi for IhL coiniiiitniini shoi%n. CIQO 19
l)undee: Ivest Church of Sicotland i Oti'.% ftsrminR part o( IhL' account5 (Lont For the l'ear ended .11 December 202_1 IS. Moi'enitnts in Funds Inic%iment At31 INcumin2 1)ulEoinE iiiil l)¢¢em l)L'r Resources Resources Trwffjfl'rs 11i)%J¢s1 2073 Januxn" ?U2J F.ndowment Funds l. Si)uiar BLyuest Mrs A Ilruce IILquesi l)uncan l)arr()Lh NIL'morial Fund AILiandLr 11.'hilL' MLmLirial l.und IOi.054 11.11661 101.988 19061 1 ?6.997 8.406 12.130 15.970 8.705 11.950 17.644 180 {1.6X41 !47 IL'xanilLI K AiikenliLad BLque5t I'i*ldl .d01£t I'unds ?67 ?30 Restricted Fuiids 5.153 13•51 1400 14. 15. ?81 Mr4 A IliuL¢ IILquLbl Iliinciin I)()Lh N1L'murial Fund AILKaiidLr W'hiiL KIL'moTial l.und Mrs Nl Il'i15011 1.und AILNaiidLr K Aiikenhead BLque51 635 i.ioi 38 161 iJ9:1 663 I'itytxl ki'%tricted frund 8?7 Ilnrestricted F'unds 171.197 1116.9741 ($4. $4. C'(TrngTLgP411ional Resirv¢ 313.$61 369.391 Ilnre%tricted Ile¥i4riated frund5 371.0(M) 7.319 375.(M)n 7,6511 ()rgpan l.und C'apital ()r¥idll l.und RLvenuL
as1(?ral c.7fl l.-und C'apilal a%t(?rdl L'&lrL' l.'und R¢vcnui ManSL l.abrir l."und kii%iJnglL Cal¢ 'in¢h¢sl¢T R¢qu¢si 340 494 68 4.(Ih7 1.8_18 787 Ih.6?4 IQ3 s.9?6 35.761 78 1$4.1031 12,4 764.167 ?07.84? 1171.110} 795 S.1)99 7 3?61 846 8?6 1.438 I'he Guild Sund4iN Q'oil'cL 1SadminlLln Club Tvl#l Illlrc51rirlcd F-uNd5 18 3.068 766969 715603 1174393 8?1 388 Tnl81 Funds 1047 070 228 808 1174 2201 2 4Z4 11198 2J4
Dundee: Il'¢st Church of Sc(btland Ni)tcs forniinR part of the accounts {conl) For the I"eJr ended .11 l)cccmber 202.1 14 Nln¥em¢nls Funds Iconi AtJl l)eceni ber 2022 2022 ¢(Impr#ii%es Inciiming ()uig()ith% Re%(iur¢fs R¢sour¢es Transfers IIusSl's1 21122 ment Fund5 109.?60 146.609 7.935 16.!1161 In3.0$4 Mrs A Ilruce IIL'quisI 770 8.7115 AILl4iiidLr Il'hiiL K1Lriiorial F'und 16.868 7¥6 407 1?3 106 17,6$4 X)(} AILl4iiidLr K AiikLnhL& d BL4ues1 T(htal F'.iidu nii'iit l-uiids ?94 198 Rc5tricltd F'unds 14:41 14.147 14.964 Mrb A IlruLL IIL4IIL'SI l)IincJn l)drroili NIL'inorial I.-nd AILl411)dLr W'IIiiL MLillLirial l. und 4.484 89 3?4 S.032 137 1371 146} 191 134? 5.484 11871 AILxdndir K AiikLiihLad IILqULS1 80 177 166 I'vtxl ke%lriclcd F'und% Iliiriitri¢ted ??6.$61 11 ?6.5571 {100.0041 10?.4.$0 129.7781 313.561 C'i)ngrLgJii()nJl Re%irwL •4n.889 Iliir¢strict¢d l)¢'%ignxted Fund5 MJtibL l.und 375.OIN) 16091 7.31Y ()r¥ian l.-und R¥fvLnui l)J%ioral C-arl l.und C'apiial l)d%lLiral C-arL l.-und RLILnu¢ l.abriL l.und 345 1??> 147?) 1.4)9 144 15831 l.n74 4S.047 149.?1?I 9.017 W'inLhL%lir IIL4ues1 687.769 77) 189 1174 81? 641 516 11.46i 131.44?) 764.1 ()7 795 84() I'hL Ouild 789 13$91 Iliidiniiiivn Club T(ii#l Ilnrc51ri¢ted Funds 61K) 9 963 766 9(19 690087 276 156 1177 74)51 Ti)t#l Trunds 992 9DX 287 9JI 11792211 1047 0711
Dundcc: NVe5t Church of SeotlAnd
Notes fi)rming part of tlie accounts {Lunt)
Tr"or Ihc l'ear f ndcd 31 1)cccmher 202.1
Puri)(J5es (Trf F.iidowiiieJit Tr unds
A l %i)uiar 14equL%t.- ILgTJCI Itii.eslid to proi'idi tncoinc to bc used to as51sI IhL Youih Or!Tani
Mrs A Flruic BLqULSI.' lega¢J JnkL4lid li) pYi)i'idL inic)iiic io be used l(Trr Ilic bLiielii Df eldL'II
Duiiian Darroch Meirorial Fund.- l1ft iiiie%iL'd to t'und aw'ards on Ihc basis of nominatio
Org*aiiisaiii)iis or h% thL' ReLli)r ol. Ilarri% Acadiins..
AILi<indL'r 'hilE Memorial Fund. lili iiii'LSlLd 10 provide in¢oinc to bL uscd ai IliL discretion
Mrs N1 .17%(1 Fund.- Lili in¢sted Iii pr()}dL IiicoiiIL Ii) h¢ u%ed 10 bcnLlii or assisi Ihe Ininisi
Al¢i<ind¢r K Aiikenhead BL'quesl-. leyyaLi ini L%icd Ic) pr()1 idi 11111)nie IL) bL U%Ld ai Ihc discreti
lion5 and SiindaN School
tllade bj leader5 of Yliuih
t. the minister.
n of the minister.
Purpu5C5 of Rc%trirlcd Fund5
A l. %i)uiar BequL%t.- lunL15 11) be used 10 assisi Ihe Youih Org)anisaiion% and Sundai. School.
Mrs A BruL¢ BL4u¢s1. I'undb ILI be iised l()r th¢ benelil ofelderlx- persons in lh¢ conlbregaiian
DiinL4in DarrvLh Meinorial l.-und. lunds lil be used ILI pro ILte ai4ards 1)n Ihe basis ol. noininati
OrtTanisaliLillS or bv IhL' RL'Lliir of I Ill1 AcadL'TnN.
AILXiiiidLr Il'hiiL N1einLirial l.und. I'unds 11) bL ilsed al Ihe dis¢r¢liiin vf ihe minisier.
Mrs M'ilson l. lind-. lund5 1() be used lu b¢nLlil or a551$1 IhL mini4ier
Al¢i<indL'r K AiikLnhLad BLquesl-. lunLl5 10 bL' used Jt ihe diicfLillC)ii ol. Ilie niinister.
MaKinLr l)undeL I li)mL-. lund4 raisLd bN ¥rant4 diid d()tiaiii)ii% fi)r Ilieir i)ii'n usc.
Re-l)LN'eliipTnenl F-und- lunds raised for PhasL
l i)I' IhL re-diieli)pineni i)i-Ilii churlh buildin
ns made bj leaders of Yollih
Purposcs uf Dcsi%natcd Fund5
Milli4L Fiind. lijiids iniL'sled In prupLtlJ lil priivide livin¥ aL¢ominodaiiiin li)r the Minisièr
1an%i F'abric l--unLI. l-he Tru51ees hai'e SLI a5id¢ lund) li)r ihe maiiiietiance i)I' IhL 1113ns¢.
Or¥T£ili Fund. IhL' -l-Tus1¢¢5 hav¢ sel
l)undee: Il'esl C"hurch i)f 4icotl#ind Appi'nilix (FL'nerAI Fund - Cvnkwri'gdti()ndl Acci)unt 202J 2022 Income 39.ljl Tax rL'LoLrtd on Ciift Aid Use of prLillises l O.)47 9.476 86.4)) 1?6,174 14.679 4)? 16) 'LddiiiLY5 aiid lunLral% iilidrawal troiii ¥illiral tru%li'L% 675 ??6$61 Eipeiiditure .611 41.941 1.800 3.1?7 ?6$ 7.97n !.687 Pulpit suppl 9.787 Prcsl)IlLn du¢ k-abric rcpairs aiid maitiienaniL 24,497 ?4.314 1?.441 10.860 .38? Insurancc TelL'phonL. Posts. prinlino &. siaiioticTh' OrgTaii anil MusiL OthLr expL'nse4 l.oLal mi%%iiin partner expenses Cliurih ci)Inpuier 4'aiL'r raiL' Ini¢%iineni maiiagiemeni fee5 11.447 9$4 4.498 1.905 1,573 1.890 187 7.934 Acc(iunlaiici' &. othcr s¢rvic¢s IndLPL'ndLni exaiiiinaiii)ti fLC 116974 ?() 557 Surplus fvr ve#r 11111.004 Sums received l-riiin or¥T<iniS<iliuns Surpluslldcficill Gcner#l Cull%re2#tional fund 1111 404 l)undee IN'est Church of Scotland
lioi J3qIU3).1(1 5 [ iii .iJui'.ii.'q Iip.)J.) Itg5'11 l%it'ui P3.411).lJ glllJ¥ P.IAIJ.I.)J Ig3J.IlUI Lioi Jlqlll?l)(I i [ Ip ))upiru 09 ibtr, I iuii(i))v )nu) i.Ix zioz rzoz SDDi%nJ.L IVJDU)i) pur.ii())% Ji) u)Jny.) D41 .14 uo!)vaoAA%uo) Dui Jo Jivii.)q uo ploy f punj - [ ¥!i)uJddv