CREEK |
aeTaiw t Cory O5ch The Church of Scotland
;
Arbirlot Parish Church
RECEIPTS AND PAYMENTS ACCOUNTS
For Year Ended 31st December 2022
Congregation No: 301778 Charity No: SC 017413
IDES
## Reference and Administrative Information
. Charity Name: Arbirlot Parish Church Charity Registration Number: SC017413 Congregation Reference No: 301778 — a The contact address shown should be the same as that held by OSCR Trustees: As listed in Trustee Report
Principal Office-bearers
Interim Moderator: Session Clerk: Clerk to the Board:
Church Treasurer:
## Independent Examiner
Bankers
Bank of Scotland (80-12-35) PO Box 1000
BX2 1LB
Independent Examiner's Report to the Trustees of Arbirlot Parish Church
I report on the accounts of the charity for the year ended 31 December 2022
## Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## Basis of independent examiner’s statement
An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes 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 procedures 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 examiner’s statement
In the course of my examination, no matter has come to my attention
1. 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 Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## Date iOlBlIo2s,
## Arbirlot Church Budget 2023
2022 saw extensive dry-rot repairs to the church which was started in December 2021 but the costs of which landed in 2022. Inevitably these costs are rarely any smaller than the budget estimates. We also painted the outside of the church so it is in excellent order. Ironically, Arbirlot Church is due to close in 2023, although the date has not been set. For the sake of this budget | have assumed it will be 31/12/23.
Church of Scotland have allowed us to set most of our refurbishment costs against the Manse let revenues. We have reclaimed £8600 of the £16700 costs allowed in 2022 and we should recover the balance of this plus some £2500 of ongoing Manse expenses for 2023 by the end of the year; although in cash terms it is possible than 2023 expenses will fall in January 2024 so will be part of the Arbroath Churches income. All but essential repairs have been shelved due to the planned Arbirlot Church closure this year.
Glebe income will be up this year with Spring Barley being sown and should produce a net margin of almost £8000.
Our investments with Barclays produced a valuable income of £8300, £2000 over 2022 budget but the value of our holding has dropped from £308,000 to £275,000 , a 10% drop(£20,000 is a nominal value of the part of the Glebe held by Arbirlot Church Trust). The investment market was starting to recover from the Covid shutdown in 2020 and 2021 but was hammered by the Ukraine war which has had a world-wide ripple effect causing soaring energy and food inflation. Additionally, China went into paralysing Covid lock-down in 2022 which has had a huge inflationary effect on large section of manufacture goods. The Ukraine war is unlikely to resolve quickly so will continue to affect food and energy markets. The investments have recovered 3% since 1/1/23 so hopefully that will continue but the world economy faces a strong head-wind.
Our on-going saga of huge over-charging by Opus for our Hall electricity has still not been resolved after 3 frustrating years. | have ever hopeful our perseverance will result in a full recovery of this £6000.
Since we have very limited improvements planned and we have accidentally received two tax reclaims ( 2021 & 2022) plus £8700 of recovered costs from Church of Scotland in January with £10,000 to be recovered this year we should have a strong cash flow in 2023. If we achieve our electricity rebate, | have budgeted a surplus of £23,000.
Arbirlot Parish Church Statement of Balances
## At 31 December 2022
|,|||||||
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|||
||||Funds|Funds|Total|Total|
||||2022|2022|2022|2021|
|||Note|£|£|£|£|
||Bank& Deposit Balances||||||
||Bank& deposit balances 01/01/2022||20,741|228|20,969|21,330|
||Movement in year:||||||
||Excess ofReceipts over Payments for the|year|-14,398|0|-14,398|-361|
||Flower Fund||0|0|0|0|
||Bank& deposit balances @ 31/12/2022||6,343|228|6,571|20,969|
||Investments at market value||||||
||(cost £ 178,025)||295,414||295,414|328,526|
||Assets||||||
||Gift Aid Receivable||0|0|0)|0|
||Liabilities||||||
||||0|0|0|0|
The accounts were approved by the Kirk Session on 8/3/23
For and on behalfof the Kirk Session
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Session Clerk Treasurer
08/03/2023
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## Arbirlot Parish Church Receipts and Payments Account
## Year ended 31 December 2022
|||Unrestricted|Restricted|||
|---|---|---|---|---|---|
|||Funds|Funds|Total|Total|
|||2022|2022|2022|2021|
|Receipts|Note|£|£|£|£|
|Donations|3|10,400|556|10,956|10,876|
|HMRC- Gift Aid||-||-|2,373|
|Investment income - net||8,301||8,301|7,441|
|Legacies - net||807||807|751|
|Monies Received from '121'||4,082||4,082|5,525|
|Glebe||5,665||5,665|4,733|
|Life& Work Magazine||144||144|144|
|Council Tax Refund||-||-|-|
|Flower Fund||-||-|42|
|Interest||-||-|9|
|||29,399|556|29,955|31,894|
|Contribution to use ofChurch Hall||3,421||3,421|1,426|
|Total Receipts||32,820|556|33,376|33,320|
|Payments||||||
|Costs of generating funds|4|2,267||2,267|1,127|
|Charitable activities|5|44,951|556|45,507|32,554|
|Governance costs||-||-|-|
|Total Payments||47,218|556|47,774|33,681|
|Excess of Receipts over Payments||-14,398|0|-14,398|-361|
|for theyear before transfers||||||
|Transfers|2|0|0|0|0|
|Excess of Receipts over Payments||-14,398|0|-14,398|-361|
|fortheyear||||||
08/03/2023
## Arbirlot Parish Church
## Notes to the Accounts
## 1. Trustee Remuneration and Related Party Transactions
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
|2.|Movements in Funds|||||||
|---|---|---|---|---|---|---|---|
|||At|1 Jan||||At 31 Dec|
|||2022||Receipts|Payments|Transfers|2022|
||||£|£|£|i|£|
||Unrestricted funds|||||||
||Kirk Sessions's Reserve Fund - revenu'|20,741||32,820|47,218|-|6,343|
|||20,741||32,820|47,218|-|6,343|
||Restricted funds|||||||
||Ukranian Donatiom||-|556|556|-|-|
||Flower Fund||228|-||-|228|
||||228|556|556|-|228|
||Total funds|20,969||33,376|47,774|-|6,571|
|||||Unrestricted|Restricted|||
|||||Funds|Funds|Total|Total|
|||||2022|2022|2022|2021|
|||||£|£|£|£|
|3.|Analysis ofDonations|||||||
||Gift Aid Donations|||7,634||7,634|8,409|
||Ordinary Offerings (Open Plate)
OtherOfferings, Donations etc|||2,686
80
10,400|556
556|2,686
636
10,956|2,197
270
10,876|
|4.|Costs ofgenerating funds
Costs relating to farmingChurch Land|||2,267
-
OT||2,267|1,127
FT|
|5.|Charitable activities|||||||
||Ministries& Mission allocation|||8,491||8,491|7,419|
||Locum|||6,185||6,185|5,626|
||Presbytery dues
Manse Expenses
Other staffingcosts
Church& Hall repairs& maintenance
Heatand light
Rates and Insurance|||320
-
1,813
2,719
4,748
3,352||320
-
1,813
2,719
4,748
3,352|288
375
1,799
1,134
5,286
3,524|
||Donations
Printing, stationery,postage,adverts,
website
Life& Work|||-
174
180|556|556
174
180|-
169
180|
||Recharge expenses to 121
Otherexpenses|||16,793
176
44,951|556|16,793
176
45,507|6,718
36
32,554|
From:0 1/01/2022 To 3 1/12/2022
|:||||||||
|---|---|---|---|---|---|---|---|
||301778|Arbirlot||||||
||50
Consol. FabricFund -Rev|||||||
||Date|Transaction|Account||Debit”||Credit|
||||OPENING BALANCE:||||4,082.28|
||07/01/2022.|McKayDecemberRent|RentReceived -Agents|||0.00|704.00|
||04/02/2022|McKay February Rent|Rent Received -Agents|||0.00|704.00|
||11/02/2022||ManseExpenditure|Property Costs:|||4,082.28|0.00|
||15/02/2022|INFEREST Q/E 31/12/2021|Revenue Interest|||0.00|1.82|
||04/03/2022|McKayMarch Rent|Rent Received-Agents
_|_||0.00|770.00|
||05/04/2022.|McKayMarchRent|RentReceived -Agents|||0.00|770.00|
||04/05/2022|McKay April Rent|Rent Received -Agents|||0.00|770.00|
||16/05/2022,|TNTERESTQ/E 31/03/2022|Revenue Interest|||0.00|1.28|
||06/06/2022|McKay May Rent|RentReceived -Agents|||0.00|770.00|
||30/06/2022|Q2Admin Charge|Administration Costs. - Consol|||146.06|0.00|
||06/07/2022|McKay June Rent|Rent Received -Agents|||0.00|770.00|
||04/08/2022|McKay JulyRent|Rent Received -Agents|||0.00|770.00|
||15/08/2022|INTERESTQ/E 30/06/2022|Revenue Interest||;|0.00|1.46|
||06/09/2022|McKay August Rent|Rent Received -Agents|||0.00|770.00|
||30/09/2022|Q3Admin Charge|Administration Costs - Consol|||474.76|0.00|
||05/10/2022|McKay SeptemberRent|Rent Received -Agents|||0.00|770.00|
||04/11/2022|McKayOctober Rent|RentReceived -Agents|||0.00|770.00|
||15/14/2022|INFERESF Q/E 30/09/2022|Revenue Interest|||0.00|10.89|
||18/11/2022|.Q3Admin Charge REVISED|Administration Costs - Consol|||150.25|0.00|
||18/11/2022|Q3Admin ChargeREVERSED|Administration Costs - Consol|||0.00|474.76|
||06/12/2022|McKay December Rent|Rent Received -Agents|||0.00|704.00|
||31/12/2022|Q4Admin Charge|Administration Costs - Consol|||292.42|0.00|
||||TRANSACTIONS:|||§,145.77|9,532.21|
||||CLOSINGBALANCE:||||8,468.72|
Date of Print: 24/01/2023
## Trustee’s Report as of 31/12/22
1. Registered name of congregation: Arbirlot Parish Church
## 2. Congregation’s Scottish charity number: SC 017413
3. Contact address of theee ee Ck 4. Names of charity trustees during the period covered by accounts and up to the date the accounts were approved: interim odere ori following the retirement of here upon as appointed on 24/2/20). Other trustees are
5. The Church of Scotland is Trinitarian in Doctrine, Reformed in tradition and Presbyterian in policy. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Arbirlot Parish Church has, and always had, a quoad omnia constitution within the structure of the Church of Scotland. It has.no specific governing documents but derives powers and duties through the statutory basis of the Church of Scotland. The operations of Arbirlot Parish Church, including all financial matters, are the responsibility of the Kirk session (see 6 below) which is chaired by the minister or by the interim moderator in the absence of the minister. The prime purpose is to ensure that regular services are conducted in the church according to the form of the Church of Scotland. The kirk session, with the support from the congregation, promote the interest and care of the parish generally and of residents including non-members. They also liaise with the linked charge of Carmyllie Parish Church in joint services and social activities.
6. A description of how charity trustees are recruited and appointed: The Minister of Arbirlot Parish Church is a trustee and a member of the Kirk Session of which he is the Moderator. All other charity trustees of Arbirlot Parish Church are ruling elders, serving on the Kirk Session. They are recruited by the Minister as directed by the Kirk Session and they are appointed by the Kirk Session. Then they are ordained by the Minister and welcomed by the Kirk Session.
7. The purpose of the charity: These are set out in section 5.
8. The organizational structure of the congregation. The kirk session has authority, directly and through its committees, to conduct the affairs of the church save only for the services, which are the sole responsibility of the minister or interim moderator. A | stated annual meeting gives all members of the congregation an opportunity to |
question the minister and other members of the kirk session on the actions they have taken and proposals for the future.
9. A summary of the main activities of the congregation and achievements in the period: Worship services were held every Sunday at 11am in Arbirlot Church. The services at i yllie have been ably conducted. by the appoimted locum il. had kindly offered pulpit supply over the years.
Food donations from the Harvest Thanksgiving at Arbirlot Church were given to the Salvation Army in Arbroath.
## There is currently no Sunday School.
The Social Committee, chaired \ iii helped Carmyllie Church put on a highly successful picnic at Carmyllie Hall to celebrate Queen’s Platinum Jubilee on Sunday 5" June. It was enjoyed by about 100 people from both Parishes and reached out to many non-church people.
The Church Hall is not only used for church related activities but is normally regularly used for secular activities of the community. These include: charity fundraisers, birthday parties, dog training classes and it is available for hire as a voting poll in local and national elections. The Hall has benefitted from the continued use of the Arbroath Community Hall for Covid vaccinations so Arbirlot Church Hall became used by an exercise class and by the Arbroath Boxing Club since September 2021, which has given us much needed income.
Considerable monies have been spent on the properties to try to maintain them in reasonable condition. This will be an ongoing problem for the kirk session and why the ongoing collaboration with the newly formed Arbirlot Trust was initiated by the Kirk Session.
The Arbirlot Hall Trust has been set up by a local residence group to facilitate discussions about issues in the village and they hire the hall. It is hoped they may be able to access local authority grants to maintain the hall which is unavailable to the church. An exploratory project, was instigated by our Elder, ~~i~~ aod supported by the Kirk Session, to develop a hub in the church to accommodate social activities and make the church more central to the life in the parish. Since this would inevitably mean alterations to the church this idea failed to get widespread members’ support, so focus has now been switched to revitalising our Church Hall. It is hoped that with the help of the Arbirlot Hall Trust that grants for building improvements can be accessed. The Arbirlot Trust has been awarded £19,000 towards a feasibility study of creating a community hub in either the Church or the Hall. There is currently an Angus Presbytery review of Ministries and Church properties as part of a national Church of Scotland review. A plan is expected later this year but we have been informed that Arbirlot Church will definitely close by 31/12/23. No further property expenditure will be considered beyond routine maintenance. The quarterly Parish news magazine has been replaced by news sheets and emails to save costs but still keeps everyone up to date.
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The linked Churches continue to support Blythwood and donated Christmas shoe boxes filled with gifts for deserving people in Eastern Europe. Arbirlot Church also raised £556 for a Ukrainian War this year. There was also a clothes appeal for the war
.
later last year which was also done in co-operation with Church of Scotland and charities. There is a joint website: www.arbirlotandcarmylhechurches.org.uk
10. Reserve Fund Policy and Purposes. By resolution of the kirk session dated iF August 1995, a Reserve Fund was designated within the accounting system of Arbirlot Parish Church to comprise land purchased by the kirk session in 1921 and investments purchased from the income of the land. The resolution declared that the Reserve Fund was held, as to both capital and income,
(a) to meet any shortfall in the ordinary operations of the Church. (b) to meet any special expenditure required for the purposes of the Church. (c) to meet capital expenditure on any buildings belonging to the Church. (d) to make donations to any organisation operating wholly or partly in the parish of Arbirlot which has charitable status and provides for the general benefit and improvement of the community in the parish and the facilities thereof. The kitk session teviews the Reserve Fund from time to tite, and at least once a year, to ensure that it is adequate to meet all reasonable contingencies. Currently the Fund is valued at approximately £295,414 including a nominal £20,000 for the Glebe(see Statement of Balances) and the kirk session are of the view that this is adequate in relation to turnover and potential liabilities.
Signed and dated by the Session Clerk on behalf of the Kirk Session(Trustees)
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## BANK RECONCILIATION FORM Arbirlot Parish Church
## Bank Balance as per Bank Statement as at 31st December 2021
£ 21,240.77
## Add Outstanding Lodgements:
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Refunds Due
Carmyllie Contribution 2021 £94.29
£94.29
Deduct Outstanding Cheques:
£150.00
£40.00
£176.00
£366.00
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Deduct Outstanding Cheques:
£150.00
£40.00
£176.00
£366.00
Correct Bank Balance at 31st December 2021
which agrees with balances in cash book £ 20,969.06
Date SeZC “Z O2E
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