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 Jan￿5 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 ￿lanagen￿nt GoverninE Document ThL ChurLh Is admintSlLrL.d in xcordancL w.ith lern￿ of11￿ t￿l￿ (?f C()ns1iiUiiOn. Recruitment and Appointment of Tn￿teeS 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 mem￿r5 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% ap￿11n(¥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 commiiu*ni i() ci)nirihuie 10 Ih¢ tn4tnagLmet)i affairs of ihc Churih. Ic) tK'ci)mL mL.M￿￿5 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$h￿ery. and EldLi% chosL'n by ihc CiingrLgaiian and ()rddinLsd by IhL Ktrk SLs5ion. ¢J¢a15 wilh ihL' kndministrniion of rnaiiets spiriluiil_ ThL CL)ngrLgalii)nal Biiard. consi51ing of ¢hL MinisiLr. Eldeis and B()ard mLm￿r￿. dLals ￿'Ith ihL adminislralion ()f Mailers Tcmwial. BoarJ nkmbers arL el¢Lt¢d fiii a [kTi1￿ c)f thrL'L' YL￿5 ai ihL .%iaiLd Annual Mi'Ll¥nE c)f Ihi Cc)ngrigaii4)n. Objective.% and Activities The Chuilh i)f .￿.()11￿￿ is TrhTri1￿att in dcKtrine. RL.fornKyl tn iradiiiL)n arKI Pre%h￿Lrian in poliiy. li exi81$ 10 glorlfy Gi)d and i() work f(Ir thc a¢j￿an¢¢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 l￿dIn&1ntlS nf rLligic)n ii) IhL rxoplc in cieo. P4wi4h of Scoiland Ihi()ugh a ￿'TrI1()rE￿I 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￿. Sairan￿ni￿ 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 a￿all c)r it and it) Ih05e ￿y%}nd it% ￿?u[￿laTIcS ￿'h￿ arc T￿MI￿.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 pI￿L during 2021 duL Ici lh¢ C41%id- 19 rLsiriLliiTrn% whiLh ￿LfL in plaL¢ liTrr miisi ol. IhL yLar. Trustees. Annual Re￿Irt 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 d￿C dethi15 of the￿ inlesimcnis arc in thc aitachcd a¢ctWlllS. A5 nolLd. IN July and August infor1[￿1 farnily seTh'i￿5 arc held at 10 a.m. in o( the three churLhes in acCorda￿e wilh a rota publi4hcd in ihe CThuT¢h ￿L￿sletter. Thiwgh(Trui the ycar serviccs arc at eith¢r 10am or I I ItFam with C￿eaS1Onal 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 £X￿ndI1UrL LIKE￿ling 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)rt￿llY 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 fin2t￿l3] year. The ()r IhL Kirk Sessi(In and C(InwLgali()nal Bc?ar(l rLspvn%ihl¢ r(Trr kL'Lying prO￿r 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$1b1Q fc)¥ %afLguJrding ihc assLiS of thc Church and mu51 take rcasonablL %iLP% for ihL prevLniion Indli)r dLl¥iliC)n c)f fra￿1 dnd c)IlK'r irreguldfiiiLS. Appr()Icd by thc Tru51cc5 and 5bgncd (?n i￿.￿r hchalf. L%sion CILik l M41) 2021 Guthrie & Re5cobic PT4rish Churrh SC017127 Independent Examiner's Report to the Tn￿tee5 of Guthrie & Rescobie Parish Church I report on ihe aecoun15 of IhL charii) flir ihc ycar I I 2022 w"htLh are sei out on page% 5 10 9. Resprrtive resWn5ibilitie5 of trustees and exa￿lner ThL Lharii} % Iru%lLl% arL fL'SPI)nsihlL fnr IhL" PTipJration of ihe accounts in &cordance with trrms of the Clwities and Tru4iLe Ini'LsiirK'nl {SLI)Ilandl ALI 2(K).5 1"Ihe 2(X)S AL'i-l and Ihe chan.iies Acc(iunis (Scotlandl R5 AL'I and io S￿1¢ whether p*(iLulai maitcrs haNc cotnc 10 m). aitcntion. Basis of independent examiner's statetDeDt My examlnalicin 15 camLxI ()Ul in acciYddn¢e ￿1th Regulaiii)n I l of ihe 2(Th Reguldliiin%. An ¢xaminaiiiin inLludes a rei'iew ol. Ihc acLOLinltng IL¢i)rd4 kL'PI by the Lhariiy and a cnmparjson of t1￿ accuuni% we¢enied with thosc recurds. li also includes con%idLraliCln {)f any unu4ual itLm4 c)r dI￿1￿$￿re5 In tlk. xcounls. aNI %eeks I'xplanaiLOllS from the It￿5$Ll* concerning any SIJLh mailers. ThL' pr(KeduTL% UnLILrtsk¢n d(1 ncTrl prc)i"ide dll the e￿idL￿e th* wwld be required in an audit. and consequerbily I do noi cxprL55 un audil vpinic)n on the gI￿et1 b). IIK. xcounis. Independent examiner's statement L()nnL¥iiiin wilh my cKaminaElOTh. no matieT h&5 lo my aiieniion which givi% ML. fL'&sonablL causc lo k.liei'e that in any mai¢rial rL'VCi ihc rcquirLmLthi%- Iii kLL'P aLLcJuniing rLLiirds in aLc()rdatKe wilh .g¢¢'liC)n 4411 I la) ()f the 2(K)5 A¢1 and RLgulaiion 4 of thL 2(N)6 RLgulaii0Ths. anij ti) prLpllfL' &Lcounts which acc(Kd wilh lh¢ atcouniing reeords arKI c(itnply 4.iih Regulaiion 9 iTrf 21KKy Regul&illl)ns have noi tnL"l. or lo w'hich. in MJ. c?pinion. atlLniion slM)uld bl" dram￿ in order io enable a prO￿r uNkroandJng of Ihc accoun1% lil be [￿￿h¢￿. DaiL l May 2021 Guthrie & Roseobie Pari.sh Church Receipts gDd Payments Accounl Year ended 11 December 2022 Unreslricied Re￿ncted FUJ 2022 Totsl Total 2022 2022 21121 Receipts Note D()ndtii)n 18.076 18.076 20.210 & DL'POSit intLrcs1 In￿L51[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 balAnrddnLL 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