The Church of Scotland Guthrie & Rescobie Parish Church RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022 Congregation No: 101810 Charit). No: SC 017327
Guthrie & Rescobie Parish Church Trustees. Annual Report Year ended .11 December 2022 ThL Ifu%iLL5 pfLknl ihc annual TLwn aThl acr()un15 of Guihii¢ & RLx()bi¢ Parith Churih for the year cn(k.d I I tkLLmtr'r 20*2. Reterentt #nd Administrntiwe IDfornMtion Charity Namc= Guthric & Rc5cobic Parish Church Charity Rc8lSlra(ion'. .SC0171•7 CongrLgatiiin R¢lLrenL¢ No". ioi¥io Cvnt&i Addr¢s%: clu Jan5 05b(?I BalmwJie5 P(Ylar DDX 2SH Elders Board Members IndL'Pi'ndL'llt F.i'irtuni'r Bankers R(i}al BJnk cil SLCrtland Fiirfar Branch 65 F.Ls[ High Sir¢LI F()ll.1r Angu DDII 2EP
Trustees. Annual Report (Continued) Year ended 11 December 2022 Structure, Goi'ernance and lanagennt GoverninE Document ThL ChurLh Is admintSlLrL.d in xcordancL w.ith lern of11 tl (?f C()ns1iiUiiOn. Recruitment and Appointment of TnteeS MLmlK'rs ()f IhL Kirk SLs5i(Trn and lh¢ Cvngregaii()nal Brth arL. the clwii) ttusiees. The Kirk SLS5ion ihl ¢ldcrs ol IhL' LhurLh and arn. cht)sL'n fri)m ihnsL memr5 of church w'ho ar¢ LoThsidLfLxI iu hai"L ihe appri)priaL¥ gifis Jnd 4kills. ThL minisiLr. whL) L% a mLmber of IhL Kirk .S¢%sii)n. is ¢l¢¢l¢Trd h) the congrLgali(In und InduLILd bj. PrL%byiLry. ThL CongrLgaii()nal Biiard 1% ap11n(¥d (n)m "Ithin ihL' congregation and c)r tk. LL)n8regaiion atL ini"ilLd Ic) n(IminalL indii'idual% w'ho ail .11¢I¢d i() ha%'L the Skills and commiiuni i() ci)nirihuie 10 Ih¢ tn4tnagLmet)i affairs of ihc Churih. Ic) tK'ci)mL mL.M5 0( IhL' B()ard. Bikar(J M¢mlK'i% arr ih¢n appoiniLd 31 ihc StalLd Anoual MLLILng and 5ervc f(Ir a period ()f Ihiee yLdf5 afiLr whiLh thl J musi sL'Lk rL'.LILxiion ai the nL'Xi.Siaiul Artnudl MLLiing. Organisational Structure ThL C(IngrL¥(Illl)n ihL Mi)del Consliluiion of Ihe Church of tland. ThL Kirk SvssiI)n. LoTh4151ing of ihL Mini%l¥r. .hc) Wd% LleLILd by ihL L()ngrL8aliiin and i[¢d by the prL$hery. and EldLi% chosL'n by ihc CiingrLgaiian and ()rddinLsd by IhL Ktrk SLs5ion. ¢J¢a15 wilh ihL' kndministrniion of rnaiiets spiriluiil_ ThL CL)ngrLgalii)nal Biiard. consi51ing of ¢hL MinisiLr. Eldeis and B()ard mLmr. dLals 'Ith ihL adminislralion ()f Mailers Tcmwial. BoarJ nkmbers arL el¢Lt¢d fiii a [kTi1 c)f thrL'L' YL5 ai ihL .%iaiLd Annual Mi'Ll¥nE c)f Ihi Cc)ngrigaii4)n. Objective.% and Activities The Chuilh i)f ..()11 is TrhTri1att in dcKtrine. RL.fornKyl tn iradiiiL)n arKI Pre%hLrian in poliiy. li exi81$ 10 glorlfy Gi)d and i() work f(Ir thc a¢jan¢¢M¥'Thi ol'Christ'8 Kingdom Ihroughoui th¢ w'orld. A5 a naii(?nal Church. ii acknow'lL(Ige¥ a dislkriLIl< Ldll and duty tiTr hring ihL ldIn&1ntlS nf rLligic)n ii) IhL rxoplc in cieo. P4wi4h of Scoiland Ihi()ugh a 'TrI1()rEI ministry. li Li>-otLraiLS Wilh iiihLf ChuiLhes ID eLunkniLal IMNJies in 8Lc)Iland a[ IK'y()nd. ThL purpc)8L'% of ihe Charii)" li) priiN'idL' I1. Sairanni aml ()r(lindnLLS nf Rcligi(?n. Pa8ioral Care and Chri4ii(in FA]la111)n and FLllow%hip M Iihin I. ELLlcsia51ical Parish Ciuihrie RL5C()hiL and iii anj. w'hi) seek Iv aall c)r it and it) Ih05e y%}nd it% ?u[laTIcS 'h arc TMI.r$ ijr h¥rL.n1s of ihL CongrLgali()n_ niTrrm41 LifLunL%iances IherL ihriving sunda) .School. an xti%"L Cjuild arml an in((?mial dfiirno()n LL'U ¥r()up hiCh all tnL'ei rL¥ularly aThd Li)nirihuiL niuih io ihL life o( Ihe ChuiLh ihL Comrnunil).. Ri'gular (urhd iai%ing (Ind s()Cidl aciivLIiL% WLTL unahll li) iakL pIL during 2021 duL Ici lh¢ C41%id- 19 rLsiriLliiTrn% whiLh LfL in plaL¢ liTrr miisi ol. IhL yLar.
Trustees. Annual ReIrt Icontd) l'ear ended 31 December 2022 ThL T¢ 1141> PTin¥ipal fund%. IhL funds h¢l¢J in ihe ChurLh li( SLvildThJ In¢[i)r5 T¥1. w"hiLh inLludv¢J Mi%% Sieel, BLqlILS1. and LhosL in%'e%ied in ihe Alliance Trust. Th.. are hLld as general reseri'tis dial with uncxpL'CILxI expcndilure. There arc no rLStri¢iinns on iheir usc. Up to dC dethi15 of the inlesimcnis arc in thc aitachcd a¢ctWlllS. A5 nolLd. IN July and August infor1[1 farnily seTh'i5 arc held at 10 a.m. in o( the three churLhes in acCordae wilh a rota publi4hcd in ihe CThuT¢h Lsletter. Thiwgh(Trui the ycar serviccs arc at eith¢r 10am or I I ItFam with CeaS1Onal Lv¢ning 'rvii¢s. Financi41 Revlew Th¥. prinLipal i)r In¥()n is wL¢kly i)ff¢rings. Reserves Policy li is ihL Tru%iLL% )IllY 10 hold rLSL'f¥LS of apprÉ)ximaiLI)' six months £XndI1UrL LIKEling dcsignated fund5. Ai y¢ar ¢nd th¢ Church h¢kl unr¢siri¥l¥d gLneral clsh funds of £16.877. This balance rewL%Lllis in LXLLS% 01 i)nc y¥ar's expLndiiurc. This 15 higher than would IM)rtllY be ex¢d. Statement of Trnste£s' Responsibill¢le% nii'mhL'r% lif IhL Kirk. .Ses5iiin dncl (-iingrigdiiiTrnal Board rnusi prepare finaTKial slatements wthich give suifiiiLni dl'iail lo enable an apprLLialivn ()f Ilk. Iran5aLiii)n¥ ()f the c.hurch during ihe fin2tl3] year. The ()r IhL Kirk Sessi(In and C(InwLgali()nal Bc?ar(l rLspvn%ihl¢ r(Trr kL'Lying prOr acLouniing rLcords which. on Tt4.4¢. mu41 reflLCI Ihe linanLial pci%itiiiTh c)f ihL. Church ai ihai iimL.. This musi IK. done i() ensuTL ihat the finartcial Si¢itL'tnenig comply with thc Chariiii¥ arwj Tru%lLL In%LsirnLni ISci)IlaniJ} ALI 2(K)5. th¢ Charli1¢s A¢iiwni% ISLuilandi RLgulaiiiin4 21Xkn la4 awnL'rKl¢di and thL RLgulali£Trn5 .4nLni C(?r)gr¢galic)I FinanL* approied thL GL'neral Assembl% ()f IhL Chur¢h iil.SLc)Iland in 2(K)7. Th¥y al%1) Ill)n$1b1Q fc)¥ %afLguJrding ihc assLiS of thc Church and mu51 take rcasonablL %iLP% for ihL prevLniion Indli)r dLl¥iliC)n c)f fra1 dnd c)IlK'r irreguldfiiiLS. Appr()Icd by thc Tru51cc5 and 5bgncd (?n i.r hchalf. L%sion CILik l M41) 2021
Guthrie & Re5cobic PT4rish Churrh
SC017127
Independent Examiner's Report to the Tntee5 of Guthrie & Rescobie Parish Church
I report on ihe aecoun15 of IhL charii) flir ihc ycar I I 2022 w"htLh are sei out on page% 5 10 9.
Resprrtive resWn5ibilitie5 of trustees and exalner
ThL Lharii} % Iru%lLl% arL fL'SPI)nsihlL fnr IhL" PTipJration of ihe accounts in &cordance with trrms of the Clwities and
Tru4iLe Ini'LsiirK'nl {SLI)Ilandl ALI 2(K).5 1"Ihe 2(X)S AL'i-l and Ihe chan.iies Acc(iunis (Scotlandl R
Guthrie & Roseobie Pari.sh Church Receipts gDd Payments Accounl Year ended 11 December 2022 Unreslricied Rencted FUJ 2022 Totsl Total 2022 2022 21121 Receipts Note D()ndtii)n 18.076 18.076 20.210 & DL'POSit intLrcs1 InL51[nLl7l Incotne 974 74 lJ82 iy.i)8fi 19.(186 21.214 En(111%4'inLni inLvm¢ &iMI reni r¢ceii'vJ 5.211 5.211 WeJJin¥s anJ fun¢r415 l)Ih¢r RLLeipi% 20 1.294 -294 2.R44 Total Receipts 27.241 Ct>¥ls of gcncraling futhd4 105 105 26.1163 Gc>*LTndnLL L()415 462 462 456 lThTrL%iJnLni unli 20.IKK) Total Payments 47.424 Lxces5 of PaymenLs over Receipts ror the year before Iransfers 15.frf)$1 1.S.frf)51 120.18_1I Transfers Exce&s of PaymenLs over Receipts for the year i_S.h(1S 120.1811
Guthrie & Rescobie Parish Church Statemenl of Balances Year ended 31 December 2022 Unre51ricttd Rt5tricttd Totsl Totsl 2022 2022 2022 21121 Note Bank & Deposlt Balances B & J¢N)%Li balAn<LS bTou&*hi fL)rward 22..391 22.191 42,574 Movement in year: .KL¢%% (Il Vd)'rnLnl4 1)I¢T Re¢eipi% tor ycai 120.114.11 Bank & dLW%ii halancl carried forward 16.786 16.786 2.ly I Investments at markel value Icosi IAI.I)121 -19.4511 Assets Ciifi Aid R¥LLivdhlL Liabilitie.5 IndLPL'ndLni F.K4htnin¢T'% ILL 4x0 4811 462 ThL aLLOU1115 wLrL apprtTrvLd by ihL. Kirk SL%%I(m arnl Lc?n¥rLgaiionai Board on l Ma). 2021 For and L)n bchalf ol"IhL tional Board Session Clerk Treasurer
Guthrie & Rescobie Parish Church Notes to the Ac¢ounts l. Trustee Remuneration and Related Part). Transaclions During ihL' )eJr. IhL' mini%lLY ILceiv¥d reiwnbuTkn'NKni ()f exr&o in¢ltyJing l¥lcphonL and iralcl. of £1.287. 2. Movements in Funds Atljan 2022 A¢ 31 Dec Receipts Pa).nnts TraDrfers 2022 Unrestricted funds GLnLral Fund 25.793 11.107 91 16.78fi Iksignal¢d Guild Fund 22.lYI 25.791 16.186 Total funds 22.391 25.79_1 -11.-198 16.7t16 Unrestricied Re5tri¢itd Fun(Ls Fund5 Totsl 2022 Total 21122 2022 2021 3. Analysis of Donalions WF() SihLriK Inlin Gill Aidi Gil'l Aid D()naliiin 18U 180 190 10.187 10.187 1(1.715 Tax RLciib"LrLd lin Ciifi Aid Donations (Irdindr) ()ffL'ring% l()rLn Plaiel UihLr ()ffLrin8¥. D()Thali()n% Ll 3.741 -l.X70 1.870 b72 672 2.161 21).2_10 18.07h I X.076
Guthrie & Re.scobie Parish Church ' Notés lo the .4ccounts Unre51rirted Restricted Funds Fuods Totsl To 21122 2022 2022 2021 4. Analysis of Payments Costs of generating funds C)flLrin8 LnLl(l5 105 105 In.5 Charitable activities MinisiriL4 & Mi¥¥iiin alliKaiivn 11.940 11.940 15.1kn.5 Presbytery dues Minisier's LXPLns¢ Pulpii supply abriL fLpairs & rnainiLnarKc Council Tax 513 1.287 1.7(K) 9.702 1.287 2.YYtI 75 1.7(M) 9.7U2 2.916 HLal and light InsurancL ChurLh mas1nL Furhdraising expt-n5eS GLnLral LxpLnK 2.759 1.210 2.825 2.1125 2.5514 252 252 766 71 31).8_11 26.14fi_3 Governance costs IndLpindLni L'xdminLr'8 feL8 462 462 456 46? 462 450 5. Minister's Stipend All ChurLh uf Si()1[ar C[all0ll5 cvniribui< il) Ihl Naii()nal Siirlnd Fund w.hich k"ar5 c11515 (?f dll niini%lLrs' s1ipLnds and Lmpl(?yLr% Li)ntnhuiiim% fc)r national insurarL. rLnsii)n and h()using and Ill lund. MinisiLfs' SllPLnds arL p11(1 In £lL¢(>rddnLL wilh ihL naiiiinal S1iPLnd 8ialL. hIch is relaiLd in )'caTh lif sL'ri'LLL. F()r ihL )'Lar undLI IL%'ILl¥. IhL minimuni Slit[ £28.71X) and ihL ]InUt s1ipkThJ lin IhL" fifih Jnd %llbsL'quLni yLar51 £15.769. 2022 2021 6. Collections for Third Partie5 Ukraini Di%Jslir Fund Chrisiian Aid Marj's MLals BelLI UK yo PL?ppy .SLu(Idnd 117 94X
Cjuthrle & Res¢obie Parish c.hurch Charit} No: SC 017327 APPEN'DIX FLIYDS HELD ON BEHALF OF THE CONGREGATION BY THE CHLRCH OF SCOTLAND GENERAL TRiiSTEES 2022 2021 REVENUE ACCOUNT Credii Balance ai l January 66 Add.. Interest received Credii Balance ai 31 tkcember 66