Tarves Parish Church of Scotland ABERDEENSHIRE Scottish Charity No: SC 017161 * w¥Yw.tarveschurch.org Annual Report 2022 Receipts and Payments Accounts For the Year ended 31 December 2022 Congregation No: 331993 Charity No: SC 017161
Reference and Administration Information Charity Name: Tarves Parish Church of Scotland Charity Registration No: SC 017161 Congrogation Reference No: 331993 Conlact Addre88: 14 Hanover Court , TaNes Ellon Aberdeenshire AB417LG Trustees during year: Minister: Session Clerk: Church Treasurar: Independent Examln&r: Bankers: Clydesdale Bank plG 28 Market SIrt Ellon
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 Recruitment and Appointment of Trustees Members of the Kirk Session are the charity truslees. The Kirk Session members are the Elders of the church and are chosen from those members of the church who are considered to have appropriate gifts and skills. Organisational Structure The Kirk Session is chaired by the minister and meets up to nine times a year. There are main committees: Finan and Property Tarves Parish Church has a Unitary Constitution and so there is no Congregational Board - all business being dealt with by the Kirk Session Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Refomied in tradition and Presbyterian in polity. It exists to glorify God and to work for the advanment of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion lo the people in every parish of Scotland through territorial ministry. It Co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Achievements and Performance Worship Sunday worship has been in the Kirk which is set out café style. This facilitates fellowship over refreshments after the servi. Barthol Chapel and Tarves Kirk Sessions agreed that during the winter there should be one united Servi of worship on a Sunday morning. This was held in Tarves at the slightly later time of 10.00am which we hope people have found helpful. We also held some special servi$ at Barthol Chapel. We offer live worship by Zoom and orders of servi, including words of hymns, are available. Internet connection is variable but overall people appreciate this, especially those who cannot get to church. Lent and Advent study groups were much appreciated by those attending. These were open to all congregations in the wider group of churches in the Formartine area. During the summer we were challenged by a series on The Beatitudes which people found it very helpful as we learned something new each week.
Fiona Lister, a probationer for full time ministry. has continued her placement with Barthol Chapel and Tarves under the supervision of the minister. She has been involved in many aspects of ministry and worship and, in particular developing work in schools and with youth. The Remembrance Sunday seplice was held in Ihe church with the laying of wreaths at Ihe War Memorial afterwards. This year uniformed organisations were involved in th8 worship. servIs through Advent were well attended with others joining on Zoom. The Christmas Eve all age seprfice was also well attuned and there was a seNice on Christmas Day. Children's and Youth Outreach The minister is chaplain at Tarves Primary School and contact has been maintained through the head teacher. At Easter and Christmas the local primary school came to the Church to"Walk Through" the stories. We have continued to reach out to Messy Church families through the Messy Church facebook page and weekly worksheets. A new group for toddlers and carers now meets in the Church offering support to young families Forniartine Youth Project IFYP) Tarves, Barthol Chapel, Udny & Pitmedden and Methlick churches collaborate in this joint project which employs a full time Youth Worker.. I Grant funding is in Pla matched by financial commitment from each congregation and successful applications to other local trust funds. FYP has coordinated several Community engagement projects including an Easter garden display and Gingerbread villages at each kirk. A summer holaY program run weekly over the holidays was very successful FYP has a great relationship with the schools and Caroline has wn sessions for the cal P7s to support transition to the academy: looking at resilien. opportunities that change can bring and understanding feelings. A lunchtime club at Tarves Primary gives them a time and place that is theirs; an opportunty to further develop social skills and build on relationships with their peers in an informal, safe, supportive environment. Pastoral Care Along with the minister. district eklers provide support for anyone in the community who is in need or bereaved. Throughout the pandemic elders have kept in touch wilh their Districts through phone calls and e-mails. Church flowers are dislributed each week. As part of our'care for the Comrnunity, project we have continued to apply for resilience granls which have been used to support folk who are struggling. Property The Property Team continues to oversee the repair and rna1ntenan of the Manse, Youth Hall and Church. This is an ongoing responsibility which includes matters around Health and Safety and Risk Assessment.
Redevelopment of Tarves Youth Hall This project has been delayed by Covid difficulties relating to cancelled start dates, procurement and supply disruptions, with consequent cost increases. The project is however very much alive and will, V hope, be completed during 2023. Our extemal funders have been very supportive in the main, extending their pledges to well past the original deadlines. lthere there has been unfortunate loss of grant funding because of delay, we have reordered the project to simplify some aspects. drawing a distinction between 'n1 to have, and 'must have,. The main elements we will be able to achieve are new toilets, new kitchen, new heating. and possibly a new entran vestibule. The external store may be replaced if fresh fundlng becomes available. Fundraising We have been unable to do any local fundraising this year. Community Knitters in the communty have continued to produ quantities of blankets and hats etc which have been distributed locally. We are represented at the meetings of Gordon Presbytery and the Elder concerned provides notes for the Kirk Session and forwards all relevant emails. The church makes regular contributions to the local community magazine which is delivered parish wide. The Chufch website and Facebook pages are an intra1 part of Church life with up to date details of who we are and what do. They continue to be an important method of communication. The Guild TaeS Guild is now known as "Mid-Fomiartine Guild.. This came about when Udny & Pitmedden Guild stopped and 6 of their former members joined us at Tarves. We have 24 members and had a varied programme last year. Because a lot of our members are older and they don't like coming out at night we decided to have a Summer Guild with our meetings starting in April and running until September during the lighter nights. This has proved to be very successful. Fellowship As the church has been set out café style we have been able to enjoy some fellowship after worship. The weekly coffee mornings have now resumed. Fonnartine Churches Together We have continued working in close collaboration with Barthol Chapel, Udny Pitmedden and Methlick Churches as we move towards becoming a single parish. This is all part of the Presbytery Plan. In the autumn Rev Dr of Methlick Church, demrtted as a Church of Scotland minister. Two out of four congregations in our grouping are now vacant, putting us in a challenging situation.
Finance We are grateful to Andy Clubb. Treasurer and Free Will Offering Convener and Marisca van der Vyver, Gift Aid Convenor, who all put in a lot of time and effort. Our bookkeeper, continues to be very efficient in her work which is much appreciated. he has prodUd both monthly and annual accounts. Finance Review The accounts this year show a deficit £9,507 on the Church Account. A sum of £2000 was drawn doNn from reserves during the year giving an overall surplus of £783. This excludes fijnds reiVed for renovatirKJ the Youth Hall as it gives a false impression: we still have a heatthy balance to progress with the renovations. It is heartening to see how generous giving is continuing and trust that now things are easing after Covid we shall be abla to have some fundraising actNittes, Hall Rentals and Donations to ease the current pressure on fiTrans. ArrarvJements remain in pla with Bart1 Chapel and Cruden Parish Churches to share running costs of the Manse. Reserves Pollcy The necessity of maintaining reserves is unchanged. This will assist in meeting items of necessary expenditure and improvements to the Youth Hall facilities so that the Reserves that rarnain will repsent approximately one yeavs norn1 expendrture. Statement of Trustees, Responsibilities The members of the Kirk Session must prepara financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. Tr members of the Kirk Session are responsible for keeping proper accounting records which, on request. must reflect the financi81 position of the Church at Ihat time. This must be done to ensure that the financial stataments compty with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotlandl Regulations 2006 and the Regulations Anent Congregational Finan 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 st8P8 for the pvention andlor detection of fraud and other irregularitss. Approved by the Trustee3 and signed on their behalf. se.on Clerk Date.. /&• -.? :..2023
Independent Examiner's Report to the Trustee of Tarves Parish Church I report on the financial statements of the charity for the year ended 31 December 2022 which are set out on pages 8 to 13 Respective responsibilities of trustee and examiner The charity's trustees are responsible for the preparab'on of the accounts in accordan wilh the terms of the Charilies and Trustee Investment (Scotland) Act 20051.the 2005 ACV,) and the Charities Accounts (Scotland) Regulations 2006 ( tthe 20C6 Regulations") The charity truslees consider that the audit requirement of Regulation 10 (1) (d) of the 2006 Regulats'ons does not apply. It is my responsibility to examine the accounts as required under section 44(1 } (c) of the 2005 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 2006 Regulations. An examinats'on indudes 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 prOdureS 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 examinerfs statement In connection with my examination, no matter has come to my attention 1. which gives me reasonable cause to believe th* in any material respect the requirements.. to keep accounting records in accordance with Section 44 (11 (a) of the 2005 Act and Regulation 4 of the 2006 Regulaknons, and to prepare accounts which accord with the accounts'ng records and comply with Regulation 9 of the 2006 Regulations have not been met, or 2. to which, in my opinion, attention should be dra14vn in order to enable a proper understanding of the accounts to be reached Date.. IL Iv li 2023
Y•es Part5h Chwch Relpts Paym8nt$A(cou Yrerd 3tstOember2022 Unrestvkted R•stfkrted Furtds 2022 2022 Totsl IOD T•tal 2021 Reee Note Donotions AcJvitiesfor GenEratin8 Fund5 Bank and Dewsir Interest GrèntS 32,380 250 32,630 39,111 499 1,2fj7 21,800 IQ5 29,999 21. 32,379 22,818 55,697 69,215 Rent81 o Premise5 Repts from Generèl Trustees Funera15, Weddiw, Baptims Barthd Chakl Contribution Cruden Contrlbutic Sundrie5 National 6ivinÉ Da¥ Bank Loan to repaid Formathne Youth SupportALti¥itte5 1.750 1,750 2,115 891 1,201 2,119 30 1,201 2,119 67 955 Z52 37 13,000 2tlO 240 Totsl AlPt9 4LIIO 2USS 63.96$ 87,342 P•ymeht5 C05tof Generating Funds Charitable Attivities 74 47.337 74 6L108 76 13.771 Totsl PayrMThts 47AII ,7Yi 6L181 46,1 ExtÈss of retelpts ovor paYMts 16.3001 984 2,783 41.226
Rereipts and Payrnents Yearerthl 3tst De¢ember2022 Totsi FuTrd$ 2022 Fund$ 2022 Bènk Deposft BalarKesatoE.01.22 1.281 65,870 167,ISL 12S.925 Proje£t Transfer Clear up Transferfrom Reser¥tsto General Fund Exce55 of re¢&pt5 overpayments 4,610 12,(XYJI I6,3)) 14,6091 2.783 41,226 Bank Dewsit Balance5 at 31.12.22 97,591 70,34S 167,916 167,151 Asseis Grft Aid Recoyerabte for the la5trwrter of the year L304 Liabilitie5 TheActounts were appr1 byF Kirk Session aTrd Finantial Boardon For and on Behalf of the Kirkse$trn and FinancLal Board Se5sknn Cl Troasurer
Tar¥e5 Parish thurth io Note5 to iheAccourts l.Trustee Remunerafjon and Reed PartyTronwor OuilnE theyearamounts totslling f4,371 were paid to the ministeTill respect of tra¥ellinB expenses, wundl taxand t¥Jsiness use of the t4ephone. £384 was paid forthe services of ihe Gift Ald CNrdinator (WI of a church eklerl in rdafjon to recovery of tax due on 8iftaid. £400 honofarium pald forthe seNlces of a Book-keeppr, E4(XJtD boo-keeperfor preparation of AnnualAccount5 £75 for Independent Examination of Annual Accounts No otherTrustee received any remuneration OT reimbursfflent of expenses durinRthe year. NoTrustee, or a persrtn lated roa Trustee had èny personal irrtere5t in anycontraa or iransathon entered irto bythe (haritydurin8the yeor. 2. Futhls AtlJ8n 2022 ReIpts Pents 2022 2022 Transfers 2022 At 31 Dec UDregtrl¢ted FUNIS y{ Hall Fund Youth Hall Fund Re5eFves General Fut)d General Fund Rese Youth Development Fund 1,790 136 38,821 342 zi 1,082 5,788 24,789 2.850 60,288 3.876 24.653 15,530 61,946 3,855 46,329 15,1721 101,281 41.110 47,411 2,610 97,591 Bequest Account Heltn Main 8equest Oorothy Corbet 8eqtsest Hatt Fund Sunday School Christmas rtyInd Youth Hall Refurbishment Project Resaience & PPE Fund 4,272 1,096 2,415 2,141 318 55,629 23 4,295.52 1,101.35 2.428.24 2.152.41 320.25 58.997 1,050.Lh) 13 12 20,999 13.021 750 14,6091 65.870 22,855 13,771 14.6091 70,345 Total Fuhds 167.151 63,965 61,182 167,936 ses of Desi yOh Hall Fund nated Fund Thisaccouni is used fordeposlong income from Variou5 or83ni5ations for the use of the Hall and pbwn8 for electricity, cleanlne and om)al maintenance, TheTrusrees have setasidefunds exwÈ5sly for the mainleftan0f the Youth Hall but also forthe Church if requlred. Thi54tr0Urt 15 Used forthe dayto day runJ)iD8 of the Churth. The Trustees have setaslde funds foTthe maintenance of the Chureh property and 5 a re5erveforthe running of Ehe Church. Fund restrictedforthework of Tarves Pafi5h Church wlth chSldren and youth. Yot&th Hall ReseNes General Fund General Fun¢J Reserves Youth Deveknpment Fund Pur oses of Restri Bequest Ac£ount Helen Main 8eqvest This15 used for bequesis gNen to ihÈ Church. Thls fund date5from 1961 and for the support of tht puor of th2 parI5h and upkeepof theyouth Hall Dorothy Corbett Beque51 This Fund is used for the purchase of btyjksand hymn btsoks. HATT Fund Thls lund datesfrom around 1872 and i5for the supportof the poorof the parish Sundav khool Chrfstmas Party Fund The purpose of this fund is clear but there is èt presert no Sunday School. Youth Hall Refurbishment Prolert This fund ta refUlSh thÈ youth hall facllities Ilesilientr Fund (Grant) This fund15to facllltate food distribution to the (ti5ad¥anta8ed In the Parth. PPE Fund (Grant) This fund i5to provide PPE related products for use within the premises.
Tarves Parish Church li Urbrestrkted Fuhd$ 2022 T(481 2022 Total 2021 fvJthds 2022 3.Analpls ol Donatlons & Giaiits WFO Scheme (non gIftal Gift Aid Donations Tax ftecovered on Glft Ald Ordinary Offeringslopen pldtel Other Offerings. Oonalonsetc. Resilien fund Erant YH Project gfantfrom the Lottery YH Proiectgrantfrom The Robertson Twst Gatheld Weston Pledge 462 21,775 7,033 2,640 470 462 21,775 7,033 2,640 720 553 23,928 5.982 2,335 6,312 250 9,999 20,IIXI 20,OCN) 32.380 22,050 54,430 69.110 4.knatyslsolP•ymeiits CostofGene FUrS Offefng Envelow5 74 74 76 74 74 76 Ministries and MIs5¢0n allocation Presbytery Dues Mini5tee5 travelling expenses Pulpit supply (less recovere¢ll Orgariist Repalrs & Mtlntenan¢e-Chuith Repairs & Mointenance- Manse Heèt & light Insurance Counal Tax Telephone- Manse Organ & rTlUSiC plusAV 5YStem Camputer. Zoom. Web5itÈ, Copyri¥ht Ie Printin& stationary, p05ta8e 5un¢Jry expenses Consumab5 Cleanln8 & cleanlng matertals Formarbn Youth Supwrt ProjeLt 6iftAid Cwrd. Book-keeper. Indepen. Examlner Forfflartine Youth Supporr atyties Purtha5e a8èirFst PPE Grant Spending agalnst reslliente Fund Y.Hall buildin8 prosert Bank Loan repaid 24,735 193 ?58 24,735 193 758 19,598 758 251 160 510 890 3,429 Z.601 2,775 7tX) 549 151 1,205 2.940 2,670 2,859 753 923 LQ94 151 1.205 2.940 2,670 2,859 753 923 247 ioi 1,810 29 3,347 3,215 1,331 360 29 3.347 3,215 1,331 360 628 320 1,254 9,013 750 I3,1 13,021 47,337 13.771 61,108 46,040
Tarye5 Parish Churth 12 5.Mintster's 5pend All Church of5cotland conyeBths contribute tothe Natfonal Stipd Fund which bearsthe cosu of all mini5ter5' 5hpend5 and employer'srontributions for national insuran, penslon and housing and ban fnd. Ministers. s¥pends are paid in ètcordancÈ %YilFTthe national stipen(J scale which 15 related ro years of ser¥ke prowdin8 a rninimum stipend of £28,137 and a maximum Sflpend in 5th and subsequent yeafs o15ervice of £34,577
13 Appendlx Addttlonal InfoTmatlon cOnCeng IleseT¥es and Funds Reser¥e$ Poll¢v The Church of Sctstland'5 guidance for ServeS is that approximatety one yearfs normal expendtture held in serves. The General Fund ReseNes The Trusiee5 have set aside funds for the mainter>ance of the Church property £2,0 wa5 transferred out this year to the General Fund bank balance as it was runnin81ow. The General Fund Reserves balance at 31.12.22 is £60,288. The Youth Hall Reserves The Trustees have set aside fund5 expressly forthe malnienance of theyouth Hall but alstsfor the Church rf lequ1d. The Youth Hall ReseNes at 31.12.22 is £24.789 Th• Youth Hall ftth4rbJshmnt Ptol¢¢t Fund Thls fvnd isto refvrbish the Youth hall facilitie5, work commencd in 2020 bLrt the Pandemic meant that the bulk tsf the work ha5 yet to start, dependant on the Pandemlc and PresWry approval. Most of the work w%ll be paid for byfjrants which will be released upon the presentation of an invoice forwork done. All the grants promtsed have agreed dates attached by whKh they rnu5t me £lairned. Funds wlll be required from this Fund and the Youth Hall Re5eTve5. The yOh Hall Is hea1¥ used by Church and Secutar groups and produces a revenue strearn forthe Church1£7,7331 in a normal year. Refurbishin8the Hall will give a Youth hall fitftlrthe 21stCentury for all who use it. The Youth Ha11 Pro1t Account at 31.12.22 ts £58,997 The Reslllence Fund Thls fvnd Isto faciiirate food dlstrlbutson to the dlsathanta8ed in Ihe Parish. Fundlng comprlses of a grani early in the Year of £750 which has been fully utyllsed. A lurther £l,D50 h35 been re£eived ID Detemeber 2022 to be used by 30.(.23 All other fvnds All other funlts are shown on pa8e 8 w*th fvrther notes Proded on page 10. Forthose not mendoned above the are no defined plans on expendlture at preseThL