The Church of Scotland Fairlie Parish Church of Scotland CoDgreg¥tioDal Accounts For the year ended 31 December 2022 Congregation No: 120659 Charity No: SC017304
Reference and Administratlve Inforniatlon Charity Name: Fairtie Parish Church of Scotland Charity Registration Number. SC017304 Congregation Reference No: 120659 Contact Addss. Mrs Chrisline Thomas 18 Brisbane Street Largs KA30 8QN Trustees: (until Principal Officebearers Minister. Session Clerk: Church Treasurer: Independent Examiner: Bankers: Royal Bank of Scotland Largs Branch 3&37 Main Road Lafgs KA30 8AF
Falrlie Parish Church of Scotland SC017304 Structure, Governance and Management Governing Document The Church is govemed by a Unitary Deed of C(Ytt dated 14th February 2014. Re¢ruitrnent and Appoinlment of Trustees Members of the Kirk Session are the (aTity trustees. The Kirk Session members are the elders and managers of the church and are dKJsen from those members of the d)Ufch who are considered to have the appropriate gifts and skills. The minister. who is a member of the Kirk Session, is elected by the congregation armj inducted by Presbytery. Organisational Structure The Kirk Session, which meets regularly, is [SIble for spiritual affairs within the Church. Certain responsibilities are delegated to the Finance Committee and Pn)perty Committee as appropriate. Objectives and Activities Summary The Church of Scotland is Trinitarian in doctrine. Refornd in tradition and Presbyterian in polity. It exists to glorify God and lo work for the advancement of Christ's Kingdom throughout the world. As a national Church. it acknowledges a distinctive oll and duty to bring the ordInanS of religion to the people in every parish of Scotland through a territorial ministry. It (XHJperates with other Churches in various emen]Cal bodies in Scouand and beyond. Achievements and Perfomiance Summary 2022 has been a year when the lrfe of church return1 to some sernblan of normality. Services have continued to be hekl in person a Sunday ffloming. wilh CDslDVDs available for those who need them and the service being broad(2St online via cMJr Facebook page. This year we had one baptism as well as eight funerals. Tt thurch rdl fell Sh11Y again during 2022 and now slands at 156. The Guild continues on a fortnighuy basis altemat1j wilh the Craft Café. Kirk Café continues under Ihe leadership of Shirley McGinty. In May we held our first Heat and Hospitalty session. This will be held on the lasl Monday of each month, expt for the summer fflonths. The response has been exlIent with every table in the Session House usually full. A Choi of homemade soups. a selection of sandwiches and home baking are on the menu. along with a warm welcome. In September the Kirk Café hours were extended On a month to indude lunches. In this way we have Iried to help the rnost needy in our village who are struggling wilh the inueasing (x>st of living. In January we held an interview for a new Organist and RINJna (a)urley. wtho is also the Organist at Largs St Columba's. was appointed. At Easter the church was open each afterrKK)n quiet refie(kn and the open-air service was held down at Pier Road Easter nK)ming. This vras follow by a S(xNJs of Praise in the church a test for our Organist!
Fairlie Parish Church of Scotland SC017304 In June we held a Strawberry Tea in aid of ChTiStian Aid. Together with donation envelopes received, a total of £845 was rab5ed. Ajso in June we held our first Staled Business Meeting since before Covid lockdown. In August we held a summer missh)n for thiklren (211ed Noah's Ark. This ran each moming during the first week in AugusL In September we took part in Dox)r5 On Day and this was very well attended by very interested people. Our annual Service of Remembrance took pla in November. Advent was a busy time with a carol service with candles. a Christingle sepdice. a Crib servi and an outd(x)r Nativily at Kelbum. We also held a Christmas Fayrelcoffee Moming, which was well supported by the (x)mmunty. There were several joint services wilh the Largs churches. Our annual shbOX Appeal was well supported with donatK)ns and we were able to WO as a team again. packing the shoeboxes. This year was our best ever as we sent away over 200 boxes. The Primary Sthool also contributed to our total. Thanks lo all who helped or contributed. Charities we have supported during the year indude the North Ayrshire Foodbank and Women's Aid. People can donate regularly to North Ayrshi Foodbank and this has )ntinUed through lockdovffl. with food items going to Larg5 St Columba's Church on a Thursday. The church maintains a strong connection wtth FaiTlie Primary School, with regular visits by the Minister. and, for the first time since lockdown. the schwl hekl their Harvest Celebrdtion in the church. The Presbyiery of Ardrossan merged with five other Presbyteries in the ¥st of Scotland to fonn the Presbylery of the South West. whid) (x)vers an area from North Ayfshire to the Solway. The Presbytery Mission Plan proposes that we become one parish with Largs and Cumbrae with two Ministers. There will be three ntreS of worship. with Iwo of the Largs church buildings shutting. Fairfie and Cumbrae church buildings will remain lyn. There have been several joint Kirk Session meetings of the current five Kirk Sessii)ns. Financial Review Most of Ihe church's receipts comes offerings arKI Gift Aid reclaimed. While it is good to see the church services retuming to pre-covid. we continue to lose some of (xjr long standing membe[5 and the downward trend in offerings continues. Fortunately the level of payments has also reduced from last year, however the year ended with a deficit in the General Fund of £11,138 (2021: deficit of £30.106). which, with the addition of investment wKx)me of £4.037 reducEd to a total deficit of £7.101 {2021: deficit of £22.286). Unrestricted ReIpts increased to £55.583 (2021: £53.212) with h)wer Unrestricted Payments of £66,721 (2021.. £75,498). Restricted Receipts for 2022 were £5,779 (2021: £10,304) with Restricted Payments of £1.757 (2021: £21.043) resulb'ng in a sufplus of £4,022 (2021: deficit of £10,739). The overall balan for the year was a deficit of £3.079 (2021: deficil £30.106). Bank and Deposit balances at 31 De(%mber 2022 had again reduced to £110.740 (2021: £113.819) with a balan of £103.938 in Unrestricted Funds and £6.802 in Restricted Funds. Restricted Funds indude £4.150 belonging to Churth Organisations and other Restricted Funds. The Minister and Kirk Session decided that it would be beneficial to have a Benevolent Fund available thi(*• could be used for those in and £477 was raised.
Fairlie Parish Church of Scotland SC017304 Reserves Policy At the year end Ihe Church held UnrestTiCted sh funds of £103.9. £23.000 was transferred to the General Fund from the Designated Fabric Fund to increase the [ reserves" to £33.164 which equates to arou1 6 months expenditure. The total in the Designated Fabric Fund is £73.774. Statement of Trustees. Responsibilities The members of the Kirk Session must prepare financial statements whith give sufficient detail to enable an appreciation of Ihe transactions of the Church dur the financial year. The members of the Kirk Session we responsible for keeping proper acxx>unting records which. on request, must reflect the financial position of the Churth al that time. This tnusl Ix done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005. the Charities ACUnts (Scotland) Regulations 2006 (as amended) and the Regulations Anent Congregational Finance approved by Ihe General Assembly of the Church of Scotland in 2016. They are also responsible for saleguarding the assets of the Church and must take reasonable steps for the prevertion andlor detection of fraud WKI otrEr irregularities. Approved by th8 Trustees and signed on their behalf. Session Clerk . Dat8.....i.Q.....-U.A....
Fairlie Parish Church of Scotland SC017304 Independent Examinerfs Report to the Trustees of Fairlie Parish Church I report on the accounts of the charity for the year ended 31 December 2022 whtch are set out on Pages 7 to 13. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (S(x)tlarKI) Act 2005 and the Charities Accounts (Scotland) Regulations 20( (as amended). The charity trustees consider that the audrt Tequirement of Regula'on 10(1) (d) of the Accounts Regulations does not apply. It is my responsibilty to examine the accourrts as required under section 44{1) (c) of the Act and to state vthether partilar matters have C(ne to my attention. Basis of independent examiner's statement My examination is carried out in accordan wth Regulation 11 of Charities Accounls (Scotland) Regulations 2006 (as amended>. An examination indudes a review of the accounting records kept by the charrty and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disciosures in the accounts, and seeks explanations from the trustees conceming any SLKh matters. The procedures undertaken do not provide all eviden that would be tequired in an audit. and ConseqltIY I do not exp$ an audit opinion on the view given by the accounts. Independent examinerfs statsment In the COU of my examination, no matter has come to my attenlion {other than di105ed below'] which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44{1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts RegulalM)ns (as amended), and to prepare accounts which accord Yath the ac(x)unting rerdS and comply wwth Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Retired Bank Officer) Address: 1420 Dumbarton Road Scotstoun Glasgow G14 9DR Signed Date.........241h March 2023.....................
FAIRLIE PARISH CHURCH OF SCOTLAND RECEIPTS AND PAYMEKfs AccouKr FOR THE YEAR ENDED 31st DECEMBER 2022 Total 2022 Total 2021 RECEIPTS Donations 50.266 577 60.737 LegarAes Bank & DetN)sri Inter8St Grant 449 449 117 Investment Income Weddings & Funerats Regular fundraising Rental of premises Income from Congregational Organisations Other Rpts Total Recelpts 4.037 4.037 2.919 790 1.273 1.273 1.377 1.702 3.079 1.818 1.818 550 4.037 65.399 66.435 PAYMENTS Costs of generating funds Charitable activiti8S Congregational Organisatx)ns Govemance costs 66.721 66.721 96.210 331 1.757 1.757 Total Payments 66,721 1.757 68,478 96.541 Excess of Recoiptsi(Payments) for the yoar before Transfers Transfers Excess of ReceipW(Paymerts) for the year after Transfers (11.138) 4.022 4.037 (3.079) (30,106) 4.037 7.101 4.022 3,079 30.106
FAIRLIE PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS TO 31 DECEMBER 2022 Tolal 2022 Total 2021 BANK & DEposrr BALANCES Bank & Deposit balan brought forward 11U.539 113.819 143,925 MOVEME IN YEAR Excess of RptsI(Payments) for the year .101 .(3.079) 30.106[ forward 103.438 7.302 110.740 113.819 Total Bank balante (see bel1) 29.442 1.570 31.012 34.528 Deposit Fund balance Total Bank & Deposit balance 103.938 6.802 110.740 113.819 Balancos at 31 December 2022 RBS Cufrent AcCt 418 5,030 RBS Current A(xxwnt 093 23.267 Total RBS bank balances 28,297 Plus unr6ronciled inc#)me 1.830 Less outstanding (*wue Total bank balance 29,442 Potty Cash balance 477 Guild bank balance 669 Flower Fund balance 345 Messy Church balance 79 Total Restrlded balance 1.570 TOTAL BANK BALANCE 31.012 INVESTMEpifs at market 77,056 91,066 (cost £70,500) The accounts were approved by the Kirk Session on lo 2023. For and on behalf of the Kith Session Sign... Session Clerk Signed ... reasurer
FAIRLIE PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS TO 31 DECEMBER 2022 1. BASIS OF ACCOUNTING These ac)untS have been pr4fjrBd on the ReA5 & pants basis in arAx)rdvAth the Charities & Trustee Inveslment (Scolland) Pd 21)05, ihe ChItIeS A(uunts (Scx)Iland) Regulalions 2CK)6 las amended) and the RegUL3t anent CryegaIKd a[4x0v by the Gerwal Assembly of the Church of Scotland ifk 2016. 2. MOVEMENT IN FUNDS Bala% at ReiS pats Transfers 8aFance at 01-JaTr22 2022 2022 31-Dec-22 Unrestricted Funds General Fur Designated Fabric Fund 16.765 55.583 93.774 110.539 55.583 66.721 27.537 33,164 -23.000 70,774 4.537 103,938 66.721 Restrlcted Funds David Clark Bequest Fabric Fund Choirlmusic Fund Flower Fund The Guild Messy Church Heat & HosFxlalty Benevdenl Fund 2.013 47 2,013 147 1(M) 14 14 371 345 725 117 702 669 79 427 3.758 477 3.057 477 3280 5.TT9 1,757 -500 6.802 Endowrnent Funds St Margaret's Trust 1.620 107 1.620 Bequest 803 803 nonymou5 Tiust Rescrvo Fund 249 249 4.098 545 545 Bequest s Bequest lust 1,998 1,998 245 1.998 245 Fife Tru>t Fife Be 521 521 est Bequest uest 1.150 1.150 498 equest 8equest Bequest Income from above for purtK>ses 997 997 34,995 19.988 19,988 4,037 4.037 4.037 4.037 70.500 70,500 TOTAL FUNDS 184.319 65.399 6&478 181.240
FAIRLIE PARISH CHURCH OF SCOTLAND NOTES TO THE AccouKfs TO 31 DECEMBER 2022 MARKET VALUE OF INVESTMENTS 7.297 units Church of S(x)Uand Inveslors Trust Income Fund £77.056 (2021: £91.066) PURPOSE OF FUNDS UNRESTRICTED FUNDS General Fund Designated Fabric Fund The Trustees have set asKJe funts kn the maintenanc2 of the Church proFwty. partilar thurd) K)f. RESTRICTED FUNDS David Clark Bequest: For the InstallatK wxl upkeep of new stained glass window. For the maNfftnan of Churth Fabric FuThJ: Choirlmusic Fund: FIow8r Fund: The Guild: Messy Church: Heat & Hospitality: Benevolent Futxl: ReFating to provwn of MUS arKJ related items. For the Fff0¥i0n of fkA*rs f(K the thurch and oybgregation. Funds for the of the Women's Guild. Funds for the tmvision of Messy Church for families and children. Fund to supkxxt WOVtsK)n of a wann space a1 warm f(KKI for the communty Fund to supp(Kt those in financial need ENDOWMEKf FUNDS [re from Endowrnents is rM)t a1 is all apF4ied for general c(ryregational purtx)ses. 10-
FAIRLIE PARISH CHURCH OF SCOTLAND NOTES TO THE AccouKfs TO 31 DECEMBER 2022 Total 2021 2022 ANALYSIS OF DONATIONS WFO Scheme Gift Donatbons Tax recovered on Gift Aid Donatrons Ordinary Offerings (Open Plate) other offerings. Donations. etc 3.490 32.438 8.535 4,935 3.313 33.836 8.712 3.746 11.130 60.737 32.438 8.53 4.93 577 50.266 577 50.843 4. ANALYSIS OF PAYMEIITS Total 2021 2022 Costs of Generatlng Funds Offering EnveloFeS Charitable Actlvttlos Ministries and Mission Presbytery Dues Ministerfs Travel" Ministerfs Expenses. Ministerfs Telephone" Pulpit supply" Council tax" Heating & Lighting Insurance Other Staffing Costs" Church Telephone PrintinWStattonerylPostage Fabric repair51rnaintenan Church Fabric repairslmaint Manse" Church Equipment Licenseslsubs Life and Work (net) Other expenses 39.831 403 591 198 346 39,831 403 591 198 346 27.471 616 195 317 1.382 3.180 3.111 7.724 920 3.358 3.119 354 1.382 3.180 3,111 7.724 920 3,358 3.119 1.768 1,888 2.940 771 3.342 38.045 9.246 2.243 730 533 96,210 331 66.721 66,n1 1.757 Congregational Organisations Govemanc8 Costs Independent Examinerfs Fee 1.75T TOTAL 66.721 1.757 68,478 96.541
FAIRLIE PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS TO 31 DECEMBER 2022 5. WRED cosrs Items mwked . within Charitable ALlivibes paymerts in above laL4e are alkyxtJ between Fairtie and Largs.. St Columba's Churches- Fairti8 pays 40% of Ministerfs Travel, Tel>}e and oth8r expenses. Manse Council Tax, Manse repairs awKI Mntenan{ a1 son othwioint costs. 6. TRUSTEE REMUNERATION AND RELATED PARTYTRANSAcfK)NS Payment was made from the General Fund of the Church for Truslee in 2022, Rev Dr Graham Mcwilliams, ota total of£2.319 (£1.382 Manse cnI)I Tax. £591 Ministerfs Tra1 aThJ £346 Ministerfs Telephone). No trustee or a rsOn related to a trustee had y pers(xid interest 41 any nIral or trartion entered into ty the charity during the year. 7. MINISTER'S STIPEND All Church of SrAittand CX)ngr8Jati( Ix)ntribute to the Nalwxwl St&wKI Fund whith b8ars the costs of all ministers. stipends arKI evnt4oyerfs 1x1r*"ts for national insurance. nSIon and housing and loar) fund. Ministers. stindS are paid in aCcOrdae with the natKwl slipend SGgle. which is related to years of se1. Fcf the year under review the Minim slpth Wds £28.700 and the maximum stiperKI (in the fifth and subsequent ye5 of seryic8} £35,269. 8. COLLECTIONS FOR THIRD PARTIES 2022 2021 Christian Aid Christian Aid (for Ukraine) Blythsw(KKI (for Ukraine) Crossreach 630 230 330 231 ving Cl)n) 1.075 12
FAIRLIE PARISH CHURCH OF SCOTLAND NOTES TO THE AccouKfs TO 31 DECEMBER 2022 2022 2021 APPENDIX CAPITAL ACCOUNTS- FABRIC FUND Credit Balances hekd at 31 t)e(Ember at (x)st 8.095 8,095 Market value of Balan at 31 Dec 2022 10.994 11.851 REVENUE ACCOUNT- FABRIC FUND Credit Balan at 31 December 2022 3.111 13