The Church of Scotland Newton Parish Church RECEIPTS AND PAYMENTS ACCOUNTS 2022 Congregation No: 030222 Charity No: SC030879
Reference and Administrative Information Clwity Name: Newton Parish Church {Church of Scotland) ClwAty r¢jtr stration Number. SC030879 Contact Address." Newton Parish Church Ncwton Dalkeith EH22 ISR Trustees: Kirk Session members Princi l OlCe b(xrers Intcrim Modcrator. Session Clerk.. Clerk to the Board: Treasurer: Inde endent examiner Baukers Royal Bank Df Scotland 63 1 ligh Street r)alkcTth EH22 IJA
rrustees, Annual Report Year ended 31 December 2022 Structur4 Governance and Management GoveTning Dertt The.Church As administered in accordance with th¢ ternis of the Deed of ConstÈtution (Unitary Forni). Recruitment and Appoinlmellt of Trustees Members of the Kirk Se&sion are the charity Irustees. The KI Session members are the elders of the church and are chosen from those members of the church who are considered to have Ihe appropriate gifts and skills. Th¢ Interim Moderator. who is a mernir of the Kirk Session is apw)inted by PSbytcry. Organisational Strncture The Kirk Session is chalred by the minister and meets six times in a year. Certain restM)nsibilities are delegated to the Property Committee as appropriate. The Kirk Session. which meets six times a year, is responsible for spiritual affatrs within the church. Objectives and Activihes The Church of Scotland is TrAniLgrian in dtrine, Refornied in trddition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Lhrtst's Kingdom tbroughout the worliL 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 terrAtorial ministy. It ¢O-operates with other Churches in various ecumenical bodies in Scotland and beyond. The ¢hurch holds public worship at 9..30 &m. on Sutmlay morning% meeting in the church building. The Boy's Brigade Junior Section and Anchor Boys that use to m¢¢t in th¢ church hall was disbanded during 2021 when the leader returned to the USA. The residual fimds of the company, amounting to £340.72. are held in a restricted fimd pending future dcvelopments Rainlx)ws meet one night a week. A bible study group for adults m¢¢ts fortnightly. Achiw¢ments and Perforniances The congrcgation had no fid14ime minister serving in 2022. the congregation having entered into a Parish Grouping with Dalkeith St John's and King's Park ChurclL Rev Keith MacL minister at St John's and King s Park, serves as Interim Moderator. R¢v Andrew Don: OLM assists with Sunday worship and provides pastoral support one day a weeL Mrs Sue Mckenzie and Mrs Erika Pryde conttnue as our Outreach and Development Workers. During the year attendance at morning worship averdged 24 adults. Attendance at worship in 202 has increased slightly over the previous year. Fresh Expressions Over the pt year the work of fresh eXprs1OnS at the church hall has grown from str¢ngth to strength. Their mission is to love and serve the lo¢ community and to that end there are a of well established groups now up and running.
Oasis Café The cafe originally begun with 4 small tables accommodating a group of elderly women of the church being held in the small hall. It has now grown to cater for 5(k60 covers each week COV¢Ting a wide demographic of the local community and uniting the old and the new housing- The Cafe is open I morning per week from 10am - I pm serving a selection of cakes, wnes and hotnemade soup. People of all ages come along for fellowship, many of whTch are now offering to help with the cafe itself and giving people a purpose and something to look forward to each weeL Pop-up Oasi5 Café In order to connect with some of the new housing Surrounding the church hall, the fresh expressions team decided to take the Oasis cafe on tour and set up a pop up café weekly throughout the summer months. This gave the opportunity to the residents of flats and new housing to come together over a cup of coffee and some garden games and craft activities for their children, ensuring relationships were fonned between families and helping to build community. The Baby Gathering The Baby Gathering ¢ontiues to support new mums. Numbers have incre&sed with a regular CO of 10-12 who meet each Wednesday at the church hall from 10-12noon to chat over a cup of coffee and get support and advice from trach other: speclalist speakers and from the fresh expressions team: two of whom are have backgrounds in children and family worL Many of the group now meet up wtth each outwith the group and share stories. swop toys. equipment and clothes and have become gix)d friend& The NewtOD Hutters The mens group goes from strength to strength. The group operates in a similar way to Mensh¢d however without the restrictions and co1nts of the official group. There are now 5-8 retired men who meet each Wednesday afternoon to chat about a range of subjects over a coffee and who in return offer to carry out a number of odd jobs r¢quired to help with the smooth running of the hall and planting fNit trees 8T hed. es in the church hall garden. This h&8 provided the group with an opp)rtunity to avoid isolation and lonelitiess and have a putpose in their lives. Newton Church Through fresh expressions connections and the work done, one of the knock on effects has beerA to increase the church roll from 8 regular attendees to tttween 20 & 30 at each service and recently saw a Baptism of one of the babies who attend the Baby Gathering. School Connethions The fresh expressions team have made comiections with the local primary school and over the festtve period produce 4 videos to be used in school assemblies telling th¢ ¢hildr¢n the Christmas story. They also were invited into the school to work with each of the 15 Cla doing Christmas erdft workshops depicting Christmas carols. The connections made with the school Trs part of the aims of th¢ fresh expression team to connect with the children and families of the ¢ommuniry building relattonthtps so that more families in the fijture will have a link with the work of the church and help towards building a Jesus centTed community.
rrustees, Annual Report Year ended 31 December 2022 (Cont) . Achievements and Perforniances (Contd) The church hall continues to be utilised OTJ a regular basis and provides not-for-profit accomtnodation for pre- school children" and Youth Groups. In additioffj a number of family and community evcnts arc held in thc hall including family celebrations cotrcc rniwnings. Financiaj Review Thc pr5nGiplc sourc¢ of income is weekly offerings and this has increased over 2021. Reserves Policy It ts the TntC¢5. wlicy to hold reseryes of four to six months experxiiture including d¢signated funds. At the ycar end the church held unrestrict¢d osh f(mds of £31,792 of which £3:370 has been designated for the Café project. This is up £10225 fr0]n the previous }eaT following 2nd represents almost 12 months of recuing expenditu. The church also held Q308 of restricted funds which havc bccn prDvidcd for the pu4)ose specified in Note 2. Statement of Trustees, ResTx>nsibiliti£ The memlkIs of the Kirk Session mu51 prepaTC financlal statemcnts which give sufficicnt detsil to enable an appreciatkun of the transactions of the Chuich during the financial year. The memkrq of the Kirk Scssion are responsible for keepinq proper accounting rLwrds which, on rcqucsc must rcfiect the financial position of the Church at that timc. 'I'his snust donc to ctwr¢ that the financial Statements Comply with the Charitie8 and Trust¢c Inv¢sttncnt (Scotland) Ad 2005. the Chariiics Accounts (Scoiland) Regulations 2006 and thc Re.]1ati0nS An¢nt COnggatiOnal Financc approved by the Ctheral Assembty of the Church of Scotland in 2007. They are also rcsponsiblc for safeguarding the a&s¢ts of the chUh and must take reasonable steps for the prevention andlor delI0n of fraud and other irregularitie& Approvcd by the Twstees and signed on their IKhalf. Session Clerk 20 March 2023 Dale-
Independent Examiner's Report to the Trustee8 ofNewton Parisb Cburcb I report on the accounLs of the ¢hdrity for the Jrar endol 31 DecemkT 2022 whith are set out on pages 6 to l O. Re$pectiYe responsibiliti&s of tnee$ and examiner The charity's tDjsts arc rcsponsible for the preparntion of the acwunts in accordance with the ternis of thc Charities and Trustees Investment {Scotland) Act 2005 and the Cl]arities Accounts (Scotlgnd) Regulations 2006. The charity Éwstees consider that the audit r¢quirement of liegulatioll 10(l) ofthe Accounts Regulations does not apply. It is my rcsponsibility to examine the accounts required UEwler section 44(I Xc) of the Act and to state whther pariicular mattets havc comc to mv attcntion. Basis of indepelldent examfftner's statement My cxarnination is carried out in accordance wilh R¢gulation I l of the Charitt¢s Accounts (Scotland) Kcgulations 2006. An Lxamination includcs a rcview of accollnting reLords kept by the charity and a comp2rison of th¢ accounts presented with those records. It also includcs consideration of any unusual items or disclosures iT] the a¢¢ounls, and seeks expl&nation from the lrnstees concerning any such mallcrs. The procedures undertaken do not provide all the evidenc¢ ihat would be requtred itt an audiL and consequently I do not express an audit opÉnion on the view given by the accounts. Independent examiner's statement In thc cour5c of my examination: no rnatt¢r has cornc to rny attention l. Which givc me &SOnable cause lo believe that in any IFlerial respect the requirements: to keep accounting records in aordanCe with Seciion 44(IXa) of the 2005 Act and Regulation 4 of th¢ 2006 Accounts Regulation4 And to prepare ac£ounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been meL or 2. to which, in my opiniotL attention should be drawn in ordcr to cnabl¢ a pri)per U[erstanding ofthe accounts to be reachvd. Namt: Date-
Newton Parish Church Receipts and Payments For the year ended 31 December 2022 Unrestricted Restricted Fullds Funds 2022 2022 Total 2022 Total 2021 Recei Note Donations Bank aTJd Deposit INT & Dividends National Giving Day 18.329 1.967 20296 11.732 2,156 18J34 1967 20JOI 13,889 Rentsl of Premises Boys Brigade Receipts from Generdl Trustees Hall Accessible Toilet Fund LPOW _ VAT RKlaim Grants 10208 10.208 4,218 341 13.906 13,906 1.096 2,000 24,114 2.000 26.114 5,655 Total Recei 42.448 3,967 46,415 19544 ments Charitable a¢tiVAties Cost of generating funds 32,093 130 4.439 36.532 130 18,561 236 Total Pa ments 32223 4,439 36,662 18,797 sulUS(ExCesS) of Receipts over Payments for year 10224 9,753 747
Newton Parish Church Statement of Balances As at 31 December 2022 Funds 21)22 Funds 2022 Total 2022 Total 21121 Bauk & De Rl Bxl#nLes Bank & Deposit Balances BIFWD 21,910 2.437 24,347 23,600 Movemellt in Year: Surplus / (Excess) of Receipts over Payments for year Transf¢rs 10.225 {343) (472) 343 9,753 747 Bank & Dqx)sit Balances CIFWD 31,792 2J08 34.100 24J47 Liabilities Bills due in 2022 r¢l*ing to 2021 Genetal 500 500 The Accounts were approved by the Kirk Scssion on: 28iMar-23 Date: . Session Clerk
Newton P2risb Church Notes to the Aecounts For the year ended 31 December 2022 l. TrtEstees Remuneration and ReIated party TraDsactxons One trustee was paid £1.590to undertake Administration and Fabric duties. and another£2.385 a5 organist. 2. Movements in Funds at 014an 2022 Asat 31-Dec 2022 Re¢eipts Unrestricted Funds General Fund Oasis Cafe Fund Payments Transfers 21225 685 39,517 2,931 (31.977) (246) (343) 28.422 3.370 21910 42,418 (32223) (343) 31,792 Restricted Funds Boys Brigade Hall Accessible Toilet Mens Group Respite Holiday Fund 341 2.096 341 (2.096) (2.343) 2.000 1.967 343 1,967 2A37 3,967 (4,439) 343 2J08 Totsl Funds 24J47 46A15 (36,662) 34,100 se of Restricted Funds Boys Brigade Monies Teceived from disbanded company to b¢ held nding a new company being fornied. Community Fund-raising to assist with th¢ upgrade to the accessible toilet facilitie5 at the hall. i)anderhall Co-op IA)cal Community Funding to provide respite holidays within the local community area. A COTnmuniry group providing supw)rt and assistanGe through practical DIY skills. Hall Accessible Toilet Respit¢ Holiday Funds Mad Hutters, Mens Group
Analysis of Income and Expenditure For the year ended 31 December 2022 UDrestrieted Restricted Funds FvDd5 2022 2022 Total 2022 Total 2021 3. Anatysis of Donation5 FWO Scheme (Non Gift Aid) Gift Aid Donations (inc Bank) Gift Aid- Tax recovered Donations (inc Bank Non Gift Aid) Ordtnary Offerings (Open Plate) Weddings & Funerals Cafe In¢om¢ 1,817 1,817 3,606 4,073 1,722 3.617 586 4.073 3.549 690 4.111 3,549 690 4.111 2,422 450 2.931 Total 18J29 18,329 11,732 4. Allatysis of Payments Cost of genernting Funds FWO env¢lop¢s 130 130 236 Total 130 130 236 Cbaritable Activities Ministries & Mission Presbytery Dues Ministers Fxp¢nses CleaneLS Salaries HMRC 1.545 131 1.545 131 1.559 142 3.058 3,058 861 1,656 826 815 1,957 6.312 13,294 2202 676 893 215 1092 2,786 960 1,872 838 787 246 2.937 705 2.089 633 1,894 Organist Caretaker Book-keeperlAdmin Assistant Cafe expenses Heating & Lighting Fabric Repairs & Maintenanc¢ Insurance Telephone tkvelopment Workers Expenses Other Expenses- General Account Miscellaneous Life and Work 1.656 826 815 1,957 6,312 8,854 U02 676 893 215 4,439 1.113 Total 32.093.79 4,439 36533 18561
- MiDlSter's Stipend All Church of Scotland Congregations contribute to the National Stipend Fund whtch bears the cost of a]1 Minister's stipends and employer's Nattonal Insurance, pension and Housinu and Loan Fund. Minister's sttpends are paid in accordance with the National Stipend Scale. which is related to y¢ars of service. For th¢ year under review the minimum stInd was £28.700 and th¢ maxFmum stipend in the 5th and subsequent years of seryice- £35,269.
Newton Parish Church APPEIYDIX 2022 2021 CAprrAL ACCOUNT Credit Balances held as at 31 December (at Cost) Co15 Deposit Funds Cofs Investor Trust Growth Funds 44,922 76,111 76.097 52.827 76,110 76.097 205,034 Cots Investor Trust Income Fnnds 197,130 Mar1 Value Cofs Deposit Funds Cofs Investor Trnst Growth Funds Cols Investor Trttst Illcoe Funds 44,922 84.769 68.851 198542 52.827 94.815 81.369 229,011 Kn 2018 the Kirk Session approved the donation of £20,0(K) of eapital to four congregations within Lothian Presbytery. These were made in 2019 by the Genernl Tnee$ to th¢ recipient congr4oations. REVENUE ACCOUNT Credit Balances held &8 at 31 December In¢ome on Revenue Account Inter¢st Cofs Investors Tn Dividend Income 59 4.492 4,902 Total Revenue In¢ome 4.902 4551 Expenditure on Revenue Account Fabric ExpenditLwe Athninstation Costs 6,000 408 TotaI Revenue Expellditsre 408 li
Newton Parish Church Budget 2022 Actual 2023 Budget Income FWO SChee (Non Gift Aid) FWO Gift Aid Donations Gift Aid- Direct to Bank Bank-Non Gift Aid Gift Aid_ Tax recovered Donations offerin(F (Open Plate) Misc. Cafe Income Weddings & Funerals Dividends & Int¢rest Hall Lets Cof5 Revenue Account Total Income Budget enditure Ministries & Mission Presbytery Dues FWO Envelopes Organist Caretaker Electricity- Hall Electricity- Church Gas- Hall Gas- Church Cleaninfj_ Church Cleaning- Hall HMRC- Tax & Nl Administration Assistance Fabric Repairs & Maintenance Insurance Telephone Miscellaneous Cleaning Materials Development Workers FpenSeS Caf¢ Expenditure 1.817 1.663 1.942 130 4,073 353 3.548 341 4,110 690 1.500 1.500 1,900 150 1.600 200 2.000 4,000 250 10.206 13.905 42,783 7,500 4,500 25,101 1,545 131 130 1,656 826 1268 420 4,006 617 1.019 2,038 861 815 8,854 2202 676 2.056 215 89) 1.956 150 130 1,000 900 1,750 500 6.000 400 1.100 2.400 750 850 1,000 2.250 720 2.000 400 3,000 2.000 Total Expenditure Budget 32.184 27JOO -4ctuaVBudget Surplu{Defllt} 10599 (2,199