The Church of Scotland Torphichen Parish Church RECEIPTS AND PAYMENTS ACCOUNTS For the Year Ending 31 December 2023 Congregation No: 020158 Charity No: SC021516 Page l of 12
Reference and Adminislrative Information clrItY Name: Charity Registration Number: Congregation ReferenLe No: Torphichen Pari8h c.hurch of Scotland SC021516 020158 Trust¢es Kil'l: Sesqion Cnnuregational Board Principal Office-bearers Interim M(xleralor Segsion Clerk- Clerk to the Board.. Churcli Treasurer- Independent Fxaminer Bankers Royal Bank of SLoiland, Hopeloun Street, Bathgate EH48 4EU Page2 of 12
Trustees, Annual Report Year ended 31 December 2023 Structure Governance and Management Governing Document The Church is administered in accordance with the tern]s of the Deed of Constitution. Recrnitment and Appointment of Trustee$ Members of the Kirk Session and ihe Congr¢gational Board are the charity trustees. The Kirk Session members are th¢ elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who when appointed, is a member of the Kirk Session. will be elected by the congregation and inducted by Presbyt¢ry. The Congregational Board is appointed from within th¢ congregation and rnembers of the congJregation are invited to nominate individuals. who are believed to have the skills and commitment to contribute to the managemenl affairs of the Church, to become members of the Board. Board Members ar¢ then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. Organisationydl Structure The Congregational Board is chaired by an elected board member and Meets at least four times in a year. Certain responsibilities are delegated to the Finance Cornrnittee and the Propety Committee as appropriate. The Kirk Session which also meets ai least four times a year is responsible for spiritual affairs within the church. The Church is linked with Avonbridge Parish Church of Scotland and shares some expenses and staff with them. Objeetives and Activities The Church of Scotland is Trinitarian in doctrine, Refornied in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledge5 a distinctiv¢ 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 variou5 ecumenical bodies in Scotland and beyond. Worship is nomlally conducted in the church each Sunday at 11.15 am and using Zoom at 7.00 pm. Services in the Kirk were resumed at the start of Lent 2022 (Sunday, 5 March 2022). We have strong links i&ith World Mission and through our Mission Partners who work in Africa with AIM we have fonned a partnership link with Magina Presbyterian Church of East Afric4 Limuru Presbylery in Kenya. In 2006 our then Minister made an inaugural visit to Kenya to visit OUT Mission Partners and in 2008 we hosted a reciprocal visit from members of our partner church in Kenya. Subsequently, in 201 I, two members from Torphichen and Avonbridge visited Magina. The Eco Congregation Project is an integrated syllabu5 for all churches, which we use to help make our mission, buildings, Wltness, and lifestyle5 more sustainable and environmentally responsible. We were the fourth congregation in Scotland and the first in the Lothians to receive this award and have gained our second award. We have an active Eco-committee, and we host the area meetings of the Eco Congregation Network, which are held quarterly and in so doing seek to encourage other congregations and communities to share in this valuable work. Page3 of 12
Trustees, Annual Report (cont'd) Year ended 31 December 2023 The following activities, which are part of our nonnal congregational life, hav¢ been suspended because of COVID-19. Most of these were not resumed in 2023. Our Sunday School, known as the Adventurers, participate in the first part of each Sunday s¢rvice before moving into their groups. New Mernbers, courses are run on demand, and study groups meet during Lent and at various other times of the year. Special services include a Watchnight service at 11.30 pm on Christmas Eve and Easter Sunday open air service on Cairnpapple Hill at 8 am. Pulpit exchanges with Presbytery and Baihgate Churches Together are annual events. Monthly Coffee Mornings are staffed and run by an enthusiastic band of volunteers binding the community togeth¢r. Other church and village groups are offered an opportunity to host individual coffee mornings to enable them to raise funds. We also host a pemianent second-hand book stall in our hall to recycle books. T0hlehen Summer Nights Music Society organises concerts in our church during the summer months and gathers many people from the Tegion to enjoy a high standard of music. These events combine the talents and enthusiasm of a range of people from acTOSS our community and enhances the links with church and community. Mums and Toddlers, Twins Group and other community events meet regularly in our hall. Members visit Blackfaulds Nursing Home monthly to hold a worship service. Achievements and Performance Pastoral Care for the Community is provided by the Locum Minister, Kirk Session and members of the congregation and is also carried out through the regular offices of the church through Baptisms, Weddings, and Funerals. The pastoral care team phones and sends tlowers and cards to those whom they ar¢ aware are ill, bereaved, etc. A Kirk page 15 included in the monthly Community Council's 'Torphichen News., The Kirk's Facebook page and website are ulxlated regularly with information about services and details of local and national church events. As we move towards church union with Avonbridge. St Michael's and St Ninian'5 Craigmailen, a Liaison T¢am has been set up with representatives from each ¢ongregalion to facilitate this Change. Financial Review The four principal sources of income that we receive are through open-plate offerings, freewill offerings, fundraising, and tax Te¢overed on gift aid. This year's accounts have been prepared as income and expenditure, and shared expenditure shoMTr as gross amounts, with an analysis of th¢ contribution from our linked congrcgation on page I l. Page4 of 12
Trustees, Annual Report (cont'd) Year ended 31 December 2023 In 2023, we were abl¢ lo meet our Ministries and Mission contribution from regular donalions. Gift Aid claims for 2020 onwards are b¢ing pr¥Sed, wid paym¢nt is cxpccted in 2024. Reserves Policy It is the Trustees, poltcy lo hold reserve8 of approxirnately six months expenditure. At the year end the Church hcld unrestricted cash funds of £71,677 of which £20,180 has IKen designated for Fabric, £6 381 Cur lh¢ Maiisc fund, £998 for th¢ Youth Club fund, and £471 foI Torphichen and A vonbridge Church Orchestra. Th¢ sum of £43,647 wiLlllii the GencTai fund is morc than 6 months of last year's expenses. Restricted funds are held totalling £56,971, M'ith £56,566 foi the Fabric Redevelopment fund, and £405 for Magina (nllr linked congregation in Kenya): it is hoped thal during 2024, fundraising might recommence for this. As at 31 Dec¢mber 2023, the Church held fijnds of £128,648 in totsl. Statement of Trustees, Responsibilities The members of ihe Kirk Session and Congregational Board must Prepare finanLial stdtemcnts which give qufficieni detail lo enable an appreciation of the transactions ot. th¢ Lhur¢h during the financial year. The mernbers of the Kirk Session and Congregational Board are responsibl¢ for keeping proper accounting records which, on request, musl reflect the finaneial position of the Church at that tirne. Thi5 musi be donc lo ensure that thc financial statements comply with the charitie.s and Trustee lllvestmcnt (Scotland) Act 2005, Ihe ch¢it15 ,4ccouiits (Scotland) Rcgulations 2006 and the Regulations knent Congregational I,inance approved by the General AsseLiibly of thc Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take Teasonable steps for the Prevenlion andlor detection ot" fraud and other irregularities. Approved by the Trustees and signed on their behalf. Pag¢ i of12
Torpbichen Parish Church SC 021516 Ind¢peTrdent Examincr's Report to the Trustees of Torphichen Pgri%h Church of Seotland I report on the accounts of the charity for the year ended 31 December 2023 whi¢h are set out on pages 7tol2. Respective responsibilities of trustees and examiner The charity's truste¢s are responsible for the preparation of the accounts in accordance with the tern]s of the Charities and Trustee Investment (Scotland) Act 2005 and the Charilies Accounts (Scotland) Regulations 2006. Tlie cliarity truslccs consider that the audit requirement of Regulation i n(1) (d) of the Accounts Regulations does nui apply. It 15 illy responsibility to cxamine the &ccounts as r¢quired under section 44(1) (c) o£- th¢ Act and lo state whether panicular mailers havc uome to my attcniion. Basis of independenl examiner's statement My examination is carri¢d out in accordance with Regulation I l of the Charities Accounls {Scotland) Regulations 2006. An examination includes & 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 it¢rns or disfjlosures ID the accounts and seeks explanations from the trustees coneerning any such matters. The proc¢dure5 undertaken do nol provid¢ all th¢ cvidenc¢ that would be required in an audit, and consequently I do not express an audit opinion on the view given by thc aLLounl5. Imdependent examiner's statemenl In the course of my examination, no matter has come to my attention.. whi¢h gives me reasonable cause lo believe thal in any material respect the requirements: to k¢¢p aLcounling records in accordancc with Section 44(1) (a) of the 2005 Act a1 Regulation 4 of the £006 Accounts R¢gulalions, and to prepare accounts which accord with the accounting records and comply wilh Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn lo enable a proper understanding of the accounts lo bc rLaLhcd. Page6 of12
Torphichen Parish Churcb Receipts and Payments A¢eoun¢ Y¢*r ended 31 December 2023 Unrestricted Funds Restricted Endowment Funds Fund5 Total Totsl 2023 2023 2023 2023 2022 Note Donations Lega¢i¢s Activities for Generating Funds Bank & Deposit interest Investment income 19,699 25,000 44,699 22,050 760 20 780 880 20,463 532 13,595 25,020 45,483 532 13,595 22,931 l63 13,692 Other Income Rental of premises Sale of assets Sale of investments Grants Total Recei ts 25,020 Pa ments Costs of generating funds Charitable activities Governance eosts Rental of premises Total P# ments 31,038 31.038 31,375 31,038 31,375 Excess/(Deficit) of Rece5pts over Payments for the ye&r before transfers 3,552 25,020 28,572 5,411 TNnsfers (8.979) 8,979 Exeessl{Defieit) of Receipts over Payments for the year Page 7 of 12
Torphlchell Parish Churth Ststement of Balantrs At 31 Deeember 2023 UDrestrict¢d funds Restrict runds F.ndowment Tolal 2023 Total 2022 funds Iyote Bank & De osit Balgnces Bank & deposit balances broughi forward 77.104 22,972 l OQ,076 94,665 MoTr¢mellt in ye*r: (DefiLIIyEA55 of Rcccipt5 ov¢r Payments for the year (5,427) 33.999 28.572 5,411 Bank & deposit bilances carried form'ard 71,677 56,971 128,648 100.076 Assets Gift Aid 8,000 8,000 4,000 s,000 8,1>00 4,000 Liabilities Unclcared chequt ChAT print cosis- e5timaied Payment made in January 2024 Invoice received for Decernher 2023 - Community Centre charge Outstanding invoice from December 2023 -Cotmmunity C¢ntie- E5timatcd 150 150 2Y 150 282 16 16 64 512 512 179 The accounts weTe approved by the Kirk Session and Congregational Board on l ¥ F'ebruary 2024. F(ii on belictll" ol- Ihc kirk SLs51()n and CongrcgTatinnal Bi)ard Page8 of12
TorphicheD Parish Church Note5 to the Afcounts l. Truytee Remuneralion and Related Part Transaclions Payments were made to £515 (Church Offi¢er), aiiLI OrgaDlSt). Reimbursemeni ot'cxpenses amounting to £2,529 were paid iu luui l i usLb¢s. No trustee or a person related to a Irustee had &nv pers)nal interest in any coniract or Irai)saLlioii ¢nt¢rcd into by the charity during ihe year. 2. MovemeJt$ in VuDds 3,198 Ilntcrim Assistant Atl JaThu*ry 2023 At31 December 2023 R¢teipts Pyéyments Transfers Unreslritttd funds Designated Disabled A¢c¢ss Fund Designat¢d Fabric Fund Designated Vlanse FLbnd Designated Youth Club Fund D¢signated TACO Fulld Desi8nated Legacy Flind General Fund Total Ullreslrieted funds Restricted Fund Magina Fabrie Redevelopment Fund Totsl Restrieted FuDdB 702 (702) 20,702 (20,000) 1,493 19.088 998 471 8,594 45,758 77,IV4 2,015 6,302 20,180 6,381 998 471 13.595 (8.594) 22,721 43.647 71,677 34,590 8,979 20 385 8,594 8,979 405 56,566 56,971 22,972 22,972 25,000 25.021) Total Funds 100,076 59,61U 31,038 128,618 Purposes of Designated Funds The Trustees have set aside funds as follows: Unrestricted Disabled Acces5 Fund: the maintenance of disabled access at the Church and Hall. This has been Lonibincd with the Fabric Fund. Manse Fund.. has been esl<iblish¥d so that incom¢ raiscd from rcnt81 of the Manse Can be reinvesled in the property. Fabric Fund.. major fabric expens¢s. Youth Club Fund.. fund for use bv the Youth Club. TACO Funds: use by Torphiehen and Avonbridge Church Orcheslra. Thi5 fund includes a factor of linkagc Avonbridge Parigh Church. LegaL')' Fund.. froin a Icgacy, for usc as decided by the Trustees. This has been combined with the 'abnc Kedevelopmeni Fund Restricted Magina Fund.. for our linked congregation in Kenya. In 2021, funds were dispersed to Magina. The ftind TrI1 be huili up again when usual fund-raising activities r¢surne. F4brie Redevelopment Fund- for major anlicipaled cxpendilure on ihe Kirk and St John'5 Hall. Page9 of 12
Unrestricted Funds 2023 Restrieted Funds 2023 Endowmenl Funds 2023 Total 2023 Total 2022 3. Analysis of Donations Free Will Offering Scheme Tax Recovered on Gift Aid Donati011S Ordinary Offerings (Open Plale) OtheT Offerings. Donations ¢tc 18,934 18,934 20,573 765 765 1,477 25,000 25,000 19,699 25,000 44,699 22,051b 4. Analysis of Payments Costs of generating fund5 Offering envelopes Ch*ritsble activities Ministries & Mission allocation Presbyery dues Organ Supply Minister's expenses Locum Costs 6,390 6,390 6,161 467 250 467 250 626 40 176 8,472 904 Pulpit supply Othcr staff costs & training Fabric repairs & maintenance Council Tax Gas and Electricity Insurance Printing stationery & postage Collections/donalions to third parties- note 6 Other expenses 3,901 4,315 8,317 3.901 4,315 8,317 4,410 3.391 3.219 2.178 3,219 2,178 3,098 2,006 146 790 485 485 1,516 31,038 1,516 31,038 1,155 31 J75 Governance costs Ind¢pendent examiner's fees Otber pAyments Purchase of assets Purchase of investments Page 10 of 12
Minister's Stipend All Chur¢h of Scotland congregations contribute lo the National Stipend Fund which bears the costs of all ministers, stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers, stipends are paid in ac¢ordaDee with the national stipend scale, which ts relat¢d to years of service. For the year under review the minimum stipend was £30,135 and the maximum stipend {in the fifth and subsequent years) £37,032. Collections forlDonations to Third Parties - Unrestricted 2023 2022 West Lothian Foodbank (Gala Day Kirk Cale) Collection for retiring locum minister, Rev Ralph Dunn Christmas Toy Appeal* 385 790 loo 485 4ln addilion, a furth¢r £848 was raised by membeTS of the congregation and community for the purchase of children's toys from Bright Star Toys, Linlithgow and distributed by the Salvation Arniv. 790 Apportionment of Income and Costs with Avonbridge 2023 2022 Net amount payable fromlto Avonbridg¢ from previous year Less Avonbridge Share of Costs Minister's exp¢nses Manse Insurance ChAT {Churches of Avonbridge and Torphichen) Manse Fabric Payment received from Avonbridge Carry forward net amount payable fromlto Avonbridge * 1/4 of shared costs including manse fabric and insurance, Minister's expenses (¢x¢luding travel cost51, ChA T Iprinting}. Whilst the Manse is being let out. proceed5 frorn rental are b¢in¥ retaiD¢d by Torphiehen to pay for upgrading and ongoing costs a550ciated with the Mange, and the full locumlpulpit supply costs. Pagellof12
Unrestricted Funds 2023 Restricted Funds 2023 Endowmenl Funds 2023 Total 2023 Total 2022 8. Activities for Genernting Funds Rag Bag Appcal Monthly coffee morning Magina Sing for Your Supper Youth Club Ceilidh Other Total 88 20 20 760 760 792 760 20 9 Other Income Use of St John's Hall Weddings and Funerals Summer Nights Donation Payment from Avonbridge Other incom¢ Totsl 300 300 100 232 232 63 532 532 163 Appendix: Funds Held on Behalf of the Congregation by the Church of ScotlaDd General Trustees 2023 2022 Capital Aecount Credit balanc¢ as at 3 l December at cost 113 113 Consolidated Fabric Fund as at 31 December 478 463 Page 12 of 12