The Church of Scotland
Cushnie & Tough Parish Church
Accounts for the year to 31 December 2022
Congregation Number: 331965 Scottish Charity Number: SC030817
Reference and Administration Information
Charity Name: Cushnie & Tough Parish Church
Charity Registration Number: SC030817
Congregation Reference Number: 331965
Contact Address
Maroy Kirkton of Tough Alford Aberdeenshire AB33 8ER
Contact Name Ronald Ferguson
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Trustees
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Principal Office Bearers
Session Clerk: Interim Treasurer:
Independent Examiner
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Banker
Virgin Money Queens Cross Aberdeen AB15 4XU
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Trustees’ Annual Report Year ended 31 December 2022
Structure, Governance and Management
Background
Cushnie and Tough Parish Church remains a member of the Church of Scotland, this being a Christian organisation with its central administration offices located at 121 George Street, Edinburgh, EH2 4YN.
The administrative structure of the Church of Scotland is governed on the basis of courts, with each court having developed committees to further their activities. The highest court of the Kirk at national level is the General Assembly.
Governing Document
Cushnie and Tough Parish Church is administered locally in accordance with the terms of a Deed of Constitution (Unitary Form) and is a Registered Charity, holding the Scottish Charity No SC030817.
Recruitment and Appointment of Trustees
The Charity Trustees comprise all members of the Kirk Session (appointed Elders).
The Kirk Session in general terms has overall responsibility for the regular management of the ongoing business of Cushnie and Tough Parish Church.
In addition, the Session forms the membership of the Congregational Board and in that regard, addresses all aspects and matters of financial needs.
Elders, chosen from a wide-ranging representation of members within the congregation, are considered to hold relevant gifts and skills to allow them to further God’s work within the Parish of Cushnie and Tough.
Organisational Structure
The Church of Scotland exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world.
The Kirk Session at present is chaired by an Interim Moderator (Minister), selected by Gordon Presbytery and normally meet on at least five occasions throughout the year to direct the management of all Church matters.
Session has ultimate responsibility for overseeing the spiritual affairs of the Church, albeit some routine functions have been delegated and managed by committee, for example, fabric and property matters.
Objectives and Activities
Local Objective
In support of the Church of Scotland’s objective, Cushnie and Tough Parish Church has adopted a “Statement of Purpose” which indicates that throughout all its activities: -
We aim to be a strong, Christian witness to all in this community as a worshipping, caring, welcoming and united church in the strength of God, the Father, Son and Holy Spirit.
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Trustees’ Annual Report (cont) Year ended 31 December 2022
Achievements and Performance
Local Community Involvement
Regular, short "newsletters" are sent out through the Royal Mail system and Elders, members and friends also organise on an informal basis "telephone contact" with members unable to attend worship.
Our OLM (Ordained Local Minister) is building a valuable relationship with the two local Primary schools in the Parish, supporting pupils in a range of Christian and School activities.
Neighbouring Congregational Involvemen t
As part of our wider Christian development, some of our members join in activities with our neighbouring congregations, which include by way of example, joint Services of Worship, a Christian Church Guild and a regular weekly “Bible Study” meeting.
Financial Review
General statement
The principal source of income is regular giving of offerings, these being made through a variety of methods including Standing Orders, the Freewill Offering Scheme, Open Plate contributions and other individual donations, including income from Weddings and Funerals.
Seventeen (17) members continue to give by regular standing order and there are no areas of major financial concern at present.
There are no new restricted funds for particular projects.
Reserves Policy
It is the Trustees’ policy to hold reserves sufficient to cover the following year’s anticipated expenses.
At the year end, the church will hold unrestricted funds of £35,507, of which £3,233 has been designated for Fabric purposes. The remaining funds of £32,274 can be used for any identified purpose.
The Trustees are aware of their responsibilities and also the need for ongoing repairs to both churches and the manse, mainly due to the age of the buildings.
The Trustees have therefore indicated a sum of £3,802 will be identified as the "reserve fund". This in general terms reflects a sum of around 3 months average expenditure.
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Trustees’ Annual Report (cont) Year ended 31 December 2022
Statement of Trustees' Responsibilities
Having undertaken responsibility for Congregational and Financial Board activities, the members of the Kirk Session acknowledge they must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year.
Members of the Kirk Session are additionally responsible for maintaining proper accounting records which, upon request, must accurately reflect the financial position of Cushnie and Tough Parish Church at that time. This must be done to ensure the financial statements comply with the Charities and Trustees 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.
The Kirk Session, further being responsible for safeguarding the assets of the Church, must take reasonable steps for the prevention and / or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Session Clerk
Date : 12 March 2023
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Cushnie and Tough Parish Church
Receipts and Payments Account for year to 31 December 2022
| Note Receipts Donations Fundraising Events Transfer from Edinburgh Bank and Deposit Interest Endowment Glebe Rent Church of Scotland Grant Presbytery allowance Total Income Payments Related to Charitable Activities M&M allocation adj Transfer to general use acount Other Payments Total Expenditure Excess of Payments over Receipts for the year |
Unrestricted Restricted Endowment Funds Funds Funds Transfers Total Total 2022 2022 2022 2022 2022 2021 14,254 14,254 16,389 - - - 10,000 10,000 - 317 - 44 - 8 - 369 - 837 13,937 44 - 8 - 10,000 23,885 17,226 2,804 2,804 2,464 - - 1,662 11,186 11,186 9,316 - - 750 27,927 44 - 8 - 10,000 37,875 31,418 34,811 34,811 30,593 - - - 10,000 10,000 - 339 339 5,024 35,150 - - 10,000 45,150 35,617 7,223 - 44 - 8 - - 7,275 - 4,239 - |
|---|---|
Receipts
There were no trading Receipts.
Bank and deposit interest was overstated in 2021 accounts and therefore a prior year adjustment has been made in 2022
Payments
No expenses were incurred for trading, investment management or governance costs. No fixed assets or investments were purchased.
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Cushnie & Tough Parish Church
Statement of Balances at 31 December 2022
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|Unrestricted|Restricted|Endowment|Total|Total|
|Note|Funds|Funds|Funds|2022|2021|
|Fund Account at 31 December 2021|
|Bank and Deposit Accounts|42,730|35,985|6,526|85,241|89,481|
|Movement in year|- 7,223|- 44|-|8|-|7,275|- 4,240|
|Bank and Deposit Accounts c/f|35,507|35,941|6,518|77,966|85,241|
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Assets
Gift Aid Receivable 0.00 2,726
Liabilities
There are no significant liabilities at 31 December 2022
The accounts were approved by the Kirk Session on 12 March 2023 and signed for and behalf of the Kirk Session by
…………….……………..…………………………………(Interim) Treasurer
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Cushnie & Tough Parish Church
Notes for Year to 31 December 2022
1 Trustee Remuneration and Related Party Transactions
There are no other separately registered charities under the control of the congregation's charity trustees.
2 Movement in Funds
| Endowment Funds Barrack Bequest Chalmers Bequest |
At 1 January Incoming Outgoing Transfers PY At 31 December 2022 Resources Resources Adjustment 2022 826 5 6 - 825 5,700 34 41 - 5,693 6,526 39 - - 47 - 6,518 |
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The Barrack Bequest is a fund to provide Sunday School material and books. The Chalmers Bequest is to be used for property maintenance.
Restricted Funds
| K A Milne Burial Fund J Fulton request Poor Fund Calder Bequest Carnegie Fund Renovation Fund Sunday School Stipend Endowment |
At 1 January Incoming Outgoing Transfers PY At 31 December 2,022 Resources Resources Adjustment 2,022 813 5 6 - 812 534 3 4 - 533 1,392 8 9 - 1,391 248 1 1 - 248 27,503 166 202 - 27,467 4,661 28 34 - 4,655 175 1 - 176 659 4 4 - 659 35,985 216 - - 260 - 35,941 |
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These are a number of individual bequests for a limited number of purposes at the discretion of the Kirk Session
| Unrestricted Funds General Fund Fabric Fund Reserve Fund L Garden Bequest J Anderson Trust W Emslie Bequest Sutherland Bequest Total |
At 1 January Incoming Outgoing Transfers PY At 31 December 2,022 Resources Resources Adjustment 2,022 8,681 28,255 35,150 10,000 11,786 3,238 19 24 - 3,233 13,881 23 10,000 - 102 - 3,802 7,016 42 51 - 7,007 3,715 21 239 - 3,497 1,048 6 7 - 1,047 5,151 31 47 - 5,135 42,730 28,397 35,150 - 470 - 35,507 85,241 28,652 35,150 - 777 - 77,966 |
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| 7 | Cushnie & Tough Parish Church | Cushnie & Tough Parish Church | Cushnie & Tough Parish Church | ||||
|---|---|---|---|---|---|---|---|
| Notes to the Accounts | (continued) | ||||||
| Unrestricted | **Restricted ** | Endowment | Total | Total | |||
| Funds | Funds | Funds | 2022 | 2021 | |||
| **3 ** | Analysis of Donations | ||||||
| WFO Scheme (non Gift Aid) | 1,667 | 1,667 | 2,182 | ||||
| Gift Aid Donations | 5,801 | 5,801 | 6,656 | ||||
| Tax Recovered on Gift Aid | - | - | - | ||||
| Ordinary Offerings (Open Plate) | 1,001 | 1,001 | 649 | ||||
| Giving Day | - | - | 3,184 | ||||
| Other Offerings, Donations, Funerals 5,785 |
5,785 | 3,716 | |||||
| 14,254 | 14,254 | 16,387 | |||||
| **4 ** | Analysis of Payments | ||||||
| Charitable Activities | 2022 | 2021 | |||||
| Ministries and Mission | Allocation | 16,268 | 16,268 | 15,584 | |||
| Locum Costs | 11,727 | 11,727 | 11,535 | ||||
| Presbytery Dues | 184 | 184 | 195 | ||||
| Ministerial Assistance | 890 | 890 | 246 | ||||
| Pulpit Supply | 324 | 324 | - | ||||
| Fabric Repairs and Maintenance | 339 | 339 | 5,024 | ||||
| Heat and Light | 1,909 | 1,909 | 1,649 | ||||
| Insurance | 2,908 | 2,908 | 1,384 | ||||
| Int Mod Travel Ex | 17 | 17 | - | ||||
| Other Expenses | 584 | 584 | - | ||||
| 35,150 | 35,150 | 35,617 | |||||
| **5 ** | Analysis of Net Assets | between Funds | |||||
| Current Assets | General 35,507 |
Restricted 35,941 |
Endowment 6,518 |
Total 77,966 |
6 Minister's stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all ministers' stipends and employer's contributions to national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £28,700; maximum stipend in fifth and subsequent years of service was £35,269.
| 7 Collections for Third Parties Lady Hague Fund Aberdeen Cyrenians Blythwood Care No Collections taken in 2021 |
2022 2021 65.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
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Cushnie & Tough Parish Church
Funds held on behalf of the Congregation by the Church of Scotland General Trustees
| Capital Account Credit Balances at 31 December at Cost Market Value of Balances at 31 December Revenue Account Credit Balances at 31 December |
2022 2021 28,829 28,829 43,620 47,019 24,104 23,148 |
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Cushnle & Tou8h Partsh Church Scottlsh Ch•rlty .' SC030817 Ifid•pth Ex•rnlnrfs R•pwt to th• th4Cuthlnl• & (hurth I re&rt on the Aco)unts ol tlxp ch•rlty for the ye•r •nd•d 31 D•omber 2022 whkh •r• J•t on p•y$ 6 to 10 R•ip•th• R•ipondbllltlq• ol Tru#•a and Ex•rnlnv Th• ¢h•rlty'S trust••$ 4f• r•sponslbh for th• pleratIon of th •cOThts In •ccordann wlth th• t•mu of th• Ch•rltles and Trust••s Inv•strn•nt (Scotl•nd) Art 25 •nd the Ch•rltles Accounts lknt14rn11 R•8ul•tlons 2)6. Th• chartty's truJt••i consld•r th•t th8 4udlt requlrement of ft•8ul•tkn 10 (I) (dl ol th• h£cnts Rewlatkln does rt apply. It ts my r•sponslblllty to •x•rnlne accounts as f•qulr•d under Mctfjon 44 (1) • of tlxp Act and to sl•re wheth•r p•rtlOjr rnatt•rs h•v• corn• to rny 4tt•ntlon. IMIJ ol Ind•pffid•tt Ex•rnlnrfi S¢•t•m•nt My examlnatlon Is carrknd out In •ccord•nc• wlth R•8ul•tlon 11 of the Charltkns Accwnts (kotlaThl) R•wtstlon5 l(X)6. An examlnatlon Indudes a r•vl•w of the •ccountlw recorfs kept by th• ch•rtty and a cornp•rln of th• the Wccounts piesented wllh th•se r¢cords.11 aljo lThdud consklef•tk>n of •ny uNsual It•ms or dtsclDJur•s In the 4c¢ounts. •nd se•ks •xplan•tlons from the trustees Co•M1 any such m•tters.Th• proc•dures und•rtsk•n do not provlde all th• •vldenc• that woukl b• rffjuir•d In •n and conwqu•ftty I do rnt •xpr•ss •n audft oplnlon on th• vlew £lv•n by the accounts. Iiidepthd•nt Ex•rnln•rfJ St•tem•rt In th• co4Jrw of try •x•mlnatlon. m•tt•r h•$ com• to my att•ntk•n l. whlch 8fv•5 m• r•ason•bh ause to b•ll•v• that In any mat•fl•l r•sp•ct th• r•qulr•m•nts: ' to keep ac£(ntI r•cord5 In •ccord•Thc• wlth Sertlon 4411) (•) of the 2(hlS Act *rMI Rryul•tk>n 4 of th• 2006 R•8ulatlons. •nd 'to prep•r• cnts whlth accord wlth the account1 records •nd cornpty wlth R•Iltn 9 01 th• Accnts R•8u141knns Mt en m•t. or 2. to whlch, In my op1n1o att•ntkni b• dr•wn In ord•r to •nJbl• • prop•r und•f5tsnd1 of th• •ccounts to b• r••thed. Acc'oui)tJnl Dat• '. 12 March 2023 11