## The Church of Scotland 

# Kinlochleven Parish Church 

# RECEIPTS AND PAYMENTS ACCOUNTS 2022 

Congregation No: 382180 Charity No: SC 030288 

, 



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## teference and Administrative Information 

Charity Name: 

## Kinlochleven Parish Church 

Charity Registration Number: SC030288 Congregation Reference No: 382180 _ a ‘rustees irk Session Congregational Board 

## rincipal Office-bearers 

Ainister: ession Clerk: ‘lerk to the Board: ‘hurch Treasurer: 

## idependent Examiner 

H49 4JG 

## ankers 

oyal Bank ofScotland, High Street ort William ighland H33 6AS 



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# _ Trustees’ Annual Report Year ended 31 December 2022 

## Structure, Governance and Management 

## Governing Document 

The Church is administered in accordance with the terms of the Deed of Constitution. 

## Recruitment and Appointment of Trustees 

Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the 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 is a member of the Kirk Session, is elected by the congregation and nducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the ‘ongregation are invited to nominate individuals who are believed to have the _ skills and commitment to ‘ontribute to the management affairs of the Church, to become members of the Board. Board Members are then ippointed at the Stated Annual Meeting and serve for a period of three years after which they must seek relection at the next Stated Annual Meeting. 

## Organisational Structure 

The Congregational Board is chaired by the minister and meets eight times in a year. The Kirk Session which ymmittees. eets Six times a year is responsible for spiritual affairs within the church and acts as both finance and property 

## Jbjectives and Activities 

‘he Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to srify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it <nowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of otlanddtland andthroughbeyond. a territorial ministry. It co-operates with other Churches in various ecumenical bodies in nfortunately, there is no Sunday School or Youth Fellowship at the moment. There is a Guild ofaround 10 d Pensioners Lunch Club was about 12. 

chievements and Performance epair work this year has been on Manse kitchen and Hall roof. xpenses have been mainly electrical work: PAT testing/new fire alarms and church cleaning. ‘e raised money for and donated to Ukraine, Poppy Scotland and Christian Aid. 

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| | | | 

## Trustees’ Annual Report (cont) Year ended 31 December 2022 

## Financial Review 

hasOur mainincreased sourceslightly. of income is from weekly offerings. These have dropped slightly this year, but tax from Gift Aid We raised £142 for Christian Aid, £31 for Earl Haig and £360 for Ukraine. We donated £250 to the Faith Mission Summer Scheme, which was able to be held this year. 

## Reserves Policy 

It is the Trustees’ policy to hold reserves of approximately six months expenditure including designated funds. At the year end we held unrestricted cash funds of £36503.48, which includes our Reserve and Fabric Funds. Our Church heating system needs replaced urgently at considerable cost. therefore we must retain the Reserve and Fabric Funds at their current levels and have also applied for and been awarded, a grant from General Trustees. Church of Scotland, Edinburgh. 

## itatement of Trustees' Responsibilities 

{he members of the Kirk Session / Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The “embers of the Kirk Session / Congregational Board are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that Vke financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets vy the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. \\ proved by the Trustees and signed on their behalf. 

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SC 030288 

## Kinlochleven Parish Church 

## Independent Examiner’s Report to the Trustees of Kinlochleven 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 

My 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 provide all the evidence that would be required in an audit. 

## Independent examiner’s statement 

In the course of my examination, no matter has come to my attention 

1. which gives me any 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. 

In my opinion, the accounts and notes thereon have been properly prepared, on a cash basis and comply with the General Assembly's regulations anent Congregational finance. 

There is a balance to the credit of the Church of Scotland of thirtysix thousand eight hundred and fifteen pounds and ffiftyeight pence (£36815.58). 

Name: Address: 

Date =. \Q-02 -28 2°5 



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## <inlochleven Parish Church 

## teceipts and Payments Account vear ended 31 December 2022 

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|||||||||
|---|---|---|---|---|---|---|---|
|Restricte|Endo|
|Unrestricted|d|wmen|
|Funds|Funds|Funds|Total|Total|
|2022|2022|2022|2022|2021|
|teceipts|Note|
|Donations|3|19875.55|19875.55|21095.62|
|Activities|for Generating|Funds|
|Bank &|Deposit|interest|73.59|0.19|73.78|20.67|
|Rental|of premises|(Hall)|960.00|960.00|1271.50|
|Special|Collections|533.00|533.00|619.00|
|Linked|shared|expenses|3099.82|3099.82|1694.67|
|Other|Receipts|2077.65|2077.65|2536.83|
|Legacy|1500.00|
|‘otal|Receipts|26719.61|0.19|26719.80|28738.29|
|ayments|4|
|Costs|of generating|funds|95.80|95.80|86.28|
|Charitable|activities|41569.90|41569.90|29433.68|
|Governance|costs|
|otal|Payments|41665.70|41665.70|29519.96|
|xcess|of Receipts|over|Payments|
|wr|the year|before|transfers|-14946.09|0.19|-14945.90|789.59|
|Transfers|
|xcess|of Receipts|over Payments|
|r the year|1494609|OND|___-14945.9|___789.59|

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## Kinlochleven Parish Church Statement of Balances 

|At 31 December 2022||||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|2022|2021|
||Note|£|£|£|£|
|Bank& Deposit Balances||||||
|Bank& deposit balances||||||
|brought forward 1/1/22||51459.57|301.91|51761.48|§2958.78|
|Movement in year:||||||
|Excess of Receipts overPayments||||||
|orthe year||-14946.09|0.19|-14945.90|789.59|
|Bank& deposit balances||||||
|carriedforward||$6513.48502.10||S56895.5853'748.37||



## Investments at market value 

Assets Gift Aid Receivable Liabilities Cost of repair not yet billed The accounts were approved by the Kirk Session and Financial Board on \3 | 2 | 23 for and on behalf of the Kirk Session and Financial Board 

## Treasurer 



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Kinlochleven Parish Church 

## Notes to the Accounts 

## 1 Trustee Remuneration and Related Party Transactions 

_[The][Minister's][travel][expenses][for][ 2022][totalled][£1572.10] 

No other trustee received reimbursement of any sort. 

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 

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||||||||
|---|---|---|---|---|---|---|
|At|1|January|At 31|Dec|
|2022|Receipts|Payments|Transfers|2022|
|£|£|£|z|£|
|Unrestricted|funds|
|General|Fund|51459.57|26719.61|41665.7|36513.48|
|(including|
|Reserve|and|
|Fabric)|
|Restricted|funds|
|Organ|Fund|301.91|0.19|302.1|
|Total funds|___51761.48|—26719.8|—|[41665.7]|368|15.58|

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## Purposes of Restricted Funds 

Organ Fund: The Trustees have set aside funds for the maintenance of the organ. 



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|ruild|Accounts:|1/1/22|Opening Balance|328.83||
|---|---|---|---|---|---|
||||Total Income|2984.21||
||||Total Expenditure|2918.34||
|||31/12/22|Closing Balance|£394.70||
|unch|Club|1/1/22|Opening Balance|196.70||
||||Total Income|292.14|,|
||||Total Expenditure|300.00||
|||31/12/22|ClosingBalance|£188.84||





|||' -10-||||
|---|---|---|---|---|---|
|;|Unrestricted|Restricted|Endowment|||
||Funds|Funds|Funds|Total|Total|
||2022|2022|2022|2022|2021|
||£|£|£|£|£|
|.Analysis ofDonations||||||
|WFO Scheme and||||||
|GiftAid Donations|13079.00||||14583.00|
|TaxRecovered on GiftAid Donations|3394.99||||3221.49|
|Ordinary Offerings(Open Plate)|2401.56||||2206.20|
|OtherOfferings,Donations etc|____1000.00ee|ee|||____1084.93|
||1987555||19879552109.62|||



## |Analysis of Payments 

|Costs ofgenerating funds||||
|---|---|---|---|
|Offering envelopes/cash book|95 BO|886.28||
||ee<br>O28<br>OO<br>—|||
|Charitable activities||||
|Ministries&Mission allocation|11836.00||12180.00|
|Presbytery dues|383.00||0.00|
|Minister's Travel|1572.10|;|1247.99|
|Pulpit supply/Melvil Organist|80.00||166.00|
|Manse phone/Internet|705.71||628.40|
|Honor.|100.00||100.00|
|Fabric repairs /maintenance/cleaning|19142.10||8698.06|
|Council Tax|2375.81||2309.75|
|Heat/Light/|2606.06||2033.77|
|Insurance|1326.75||1259.08|
|Bench|393.99||0.00|
|Sundry|224.18||165.43|
|Mission& WiderWork|824.20||645.20|
|Transfers|4166570 SSSs~—~<CS*sé‘s*~*S*S:*~*”””:CCS”:CCSCSC«CSN<br>ERED<br>EEE<br>EEE||SN|
|Governance costs||||
|Independentexaminer’sfees||||





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## Minister’s Stipend 

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all \inisters' stipends and employer's contributions for national insurance, pension and housing and loan fund. linisters' stipends are paid in accordance with the national stipend scale, which is related to years of service. or the year under review the minimum stipend was £28700 and the maximum stipend (in the fifth and subsequent rars) £35269 

||2022|2021|
|---|---|---|
||£|£|
|6.Collections for Third Parties|||
|Scottish Poppy Appeal|31.00|91.20|
|Christian Aid|142.00|152.00|
|Open Doors||402.00|
|Ukraine|360.00||



'. The Mission and Ministry allocation for Kinlochleven Church was £11836 and was paid in full by 31“ ecember 2022. 

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 

None 



## CONGREGATIONALKINLOCHLEVENCHURCH OF SCOTLAND ACCOUNTS AS AT 31° DECEMBER 2022 ———————————_NT AS Al Sl DECEMBER 2022 INCOME EXPENDITURE For Normal Purposes Local Ministry 

|INCOME|||||EXPENDITURE|||
|---|---|---|---|---|---|---|---|
|INCOME<br>For Normal Purposes|||||EXPENDITURE<br>Local Ministry|||
|OrdinaryOfferings<br>Taxfrom G/Aid+Int<br>Donations<br>Guild (not banked in time)|||2401.56 <br>3442.16<br>00.00||— Mission Allocation<br>Pulpit Supply<br>MinTravel|11836.00<br>80.00<br>1572.10||
|Various +anon<br>Lunch Club<br>For Use of Church _<br>Vet<br>Fun/Wedd/Chris<br>Knit&Natter<br>Special Collections<br>Earl Haig<br>Christian Aid<br>Ukraine<br>Sundry<br>SharedExpenses N/L<br>Hire of chairs|||1000.00<br>300.00<br>960.00<br>700.00<br>1077.65<br>-<br>31.00<br>142.00<br>360.00,<br>3099.82<br>100.00||Mission & Wider Work<br>Pres Dues<br>~ 383.00<br>Earl Haig+Wreath<br>72.20<br>Christian Aid<br>142.00<br>F/MissionSummerScheme<br>250.00<br>Ukraine<br>360.00<br>Local Congregational Purposes<br>FWOenv<br>95.80<br>Manse phone/Internet<br>705.71.<br>Heat/Light<br>2606.06<br>Insurance<br>1326.75.<br>H.C.TaxManse<br>2375.81|||
||||||Org. Hon (Donated back)|100.00||
||||||Eden/Bible/Hol.Club|||
||||||Comm cups/Quest|12418|.|
||||||N/L funeral pd to us in error 100.00|||
||||||Bench|393.99||
||||||Maintenance|||
||||||Jenna - cleaner|1260.00||
||||||See attached sheet|17882.10||
|Cash in Current Account<br>1°"January2022<br>34697.24<br>£61390.43|||||Cash in Current Account<br>31"December 2022<br>19724.73<br>£61390.43|||



Cash in Current Account 1°" January 2022 34697.24 £61390.43 



## Assets As At 31.12.2022 

|Reserve Fund|2022|2021|||
|---|---|---|---|---|
|Opening Balance|11385.01||||
|Total Interest|23.08||||
|Closing Balance|£ 11408.09|(£11385.01)|||
|Organ Fund|||_Assets as at 31"|Dec 2022|
|OQpenmyEaace <br>Hasina Bakece|=| S01<br>saci|(£301.91)|Reserve Fund<br>Organ Fund<br>Fabric Fund|11408.09<br>302.10<br>5370.66|
|.<br>paghiewe<br>Total Interest|Sree<br>3.34||Cash-in-Bank|1972473<br>£36815.58|
|ClosingBalance|£5380.66|(£5377.32)|||



|Maintenance 2022||
|---|---|
|Remove Manse Shed|160.00|
|Manse Washing Machine|424.00|
|Stormproof-Fascia & Gutter|1525.00|
|Half share Manse Kitchen|4132.92|
|GS - Joinery Manse Kitchen|2090.00|
|Morrison callout pipe leak manse|213.00|
|SM Electricals: Replace fuse board & Wiring|860.00|
|Manse fire alarms|350.00|
|Church fire alarms|510.00|
|PAT Testing Church|65.00|
|Manse Elec. Condition Compulsory Report|175.00|
|BJC Kitchens - kitchen roof|6400.00|
|P|P|<br>Chubb Annual service (money lying)|650.00<br>38.26|
|Manse Boiler|208.92|
|SSGE Piano<br>80.00<br>£17882.10||





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| 

| | | | | 

## General Fund Budget 

| 

## Budget 2023 

## Actual 2022 

|||||Budget 2023|Actual 2022|
|---|---|---|---|
|INCOME||||
|Offerings||||
||WFO Scheme &|||
|Gift Aid Donations||13500|13079|
|‘Tax on Gift Aid& Interest||3000|3442|
||Ordinary Offerings|1500|2401|
||Donations|600|1000|
||Other Ordinary General Income|||
|~|Contr. Church Organisations|1500|1379|
|Shared Expenses<br>Weddings& Funerals||2000<br>400|3099<br>700|
||Use of Premises|960|960|
||Special Collections|400|533|
||Hire of chairs||100|
||||||
||Total Ord. General Income|£23860|£26693|
||||||
||EXPENDITURE|||
||National Ministry/Mission& Wider|||
||Nat.Stipend Fund Allocation|||
||<br>Mission & Renewal Fund Allocation<br>Presbytery Dues||11629<br>400|11836<br>383|
|Local Staffing Costs||||
||<br>Travelling Expenses<br>Manse phone/Internet<br>Pulpit Supply||1600<br>750<br>300|1573<br>706<br>80|
|Building Costs||||
|~|Maintenance/Cleaning|45000|19142|
||Heating/Lighting|3000|2605|
||Water & Council Tax|2400|2376|
||Insurance|1400|1327|
||Other Local Costs|||
||Outreach|600|824|
||Hon/Gift/Flowers|100|100|
||FWO Envelopes|100|96|
||Sundry|250|224|
||Bench||394|
||TotalOrdinaryGeneralExpenditure|£67529|£41666|



## General Fund for the Year 

## Deficit £43669 

## Deficit £14973