Kilmuir and Paible Church Church of Scotland 2022 RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED 31ST DECEMBER 2022 Congregation No: 432325 Charity No: SC 030955
Reference and Administrdlive Infomialion CIBrity Name ". Kiknur Paible Cthh of ScotlarKJ CFHrity Registration NLThber .' SC 030955 Cororegation Referertt No '. 432325 Cor*acl Address .' Trustse8 Principal Office - Bearers Minister .' Session Cleth '. C1Ch Treasurer .' Indepond•nt Examin•r Bankarn Bank of scolal 8alivarMch 8enbecula HS7 SLA
Y•ar Ended 31 December 2022 Structurn, Governance and Management Governing Document The Church is administered in accordance with the lemis of the Deed of Constitution (Quoad Omnia) Recruitment and Appoinlrnont of Trust••s Members of the Kirk Session are the charity trustees. The Kirk Session membets 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. Outwith a vacancy period, the minister is also a member of the Kirk Session and is elected by tho congregation and inducted by Presbytery. The Kirk Session is responsible for management of the congregations finances. I Organ18atlonal Structuro The Kirk Session, which is primarily responsible fof the spiritual affairs of the church. meets regularly throughout the year. The other committees meet as required, to progress their specific areas of responsibility. ObJectlve8 and Activities The Church of Scotland is Trinitarian in d<)ctrine. Refomied in tradition and Presbyterian in polty. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church. it ackno%edgeS a distinctrve call and duty lo bring the ordinances of religion to the people in every parish of Scotland through a temtorial minislry. It CO -operates with other churches in various ecumenical bodies in Scotland and beyond. Services are held twice on the Lord's Day with a prayer meeting on Wednesday. Sunday School meets in the hall during the morning service. Re8erve Policy It is the Trustees, policy to hold reserves of approximately six months expendrture including designated funds. At the year end the Church held unrestricted cash funds Of £66,214.81 of which £5,578.17 had been designated for the Fabric Fund. The Church also held £55,574.67 of restricled funds which have been provided for Ihe purposes specified in Note 2.
Trustees, Annual Report {contd) Year Ended 31 December 2022 • In reviewing tbe tongregations income during 2022, direct donations through the freewill offering envelopes (not in¢ludiDg gift aid recovered) have decreased from £2.1.457.20 in 202110 £22,488.00. This Iijnoiints to g decrease of £969.20. (- 4.13°/0) Our Giving To Grow contribution formally (National Ministries conlribution) has only increased this year by a £1 from £15.042.00 {2022} to £15.043.00 (2023). This will require us to send to Edinburgh £l.504.30 for len monlhs (FelN0V 2023). • The colleetion for Blyihsw(K)d Ukrnine Appeal back in Mgrcb raised £780.00 and A eheque for £l,OIKI.00 was senl from Ibe eongrtgalion. • The Slavic Gospel Asso¢i¥tion fund raiser this year was A Soup pudding Lunch held in October. Tbe sum of £1350.00 was raised and forwarded lo them. • This ye*r5 Harvest TbaDksgiviDg collection raised £490.00 and it was agreed to donale the moDey to Blythswood Care. A cheque for £600.00 was sent to The Shoebox appeal. • In addition to reclaimiDg our regular gift aid on those who signed a Gift Aid declxration we once again claimed an additional £554.75 from the Gift Aid Small Donation Scbeme (GASDS) a top up on small donations of £20 or less generally collected from the open plate. • Finally The Kirk SessioD wishes to thank Ibe CODgregation once again for your continued support aDd commitment as we seek to serve tbe Lord together.
Trustees, Annual Report (cont) Year ended 31 December 2022 Stat8ment of Trustses. Responslbilfties The members of the Kirk Session must prepare financial statements which gtve sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Ktrk Session 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 the financial statements comply wilh the Charities arKI Trustee Investment {SlIand> 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 of the Church and must take reasonable steps for the prevention and lor detection of fraud and other irregularilies. Approved by the Trustees and signed on their tehalr. Sesslon crk Date 21:3-.23
Kilmuir and Palble Church SC 030955 Indendent Examiner's Report to the Trustees of Kllmulr and Palble Church I report on the a¢¢ounts of the charty the year ended 31.12.22 which are set out on pages 07 10 11 Respectlve responslbllltl88 of trusts•8 and examlnor The charrty's trustees are responsible for the preparation of the accounts in acccKdance with the terms of the Charities and Twstee Investment (Scolland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The chanty 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 ur#*r Section 44 (1 } {c) of the Act and lo state whether partbcular matters have come to my attentson. Ba•18 Ot Independent examlnerfs •tatom•nt My examination is camed out in arxordaft with Regulation 11 of the Charities Accounts {Scotland) Regulations 2006. An examination indudes a review of the accounting records kept by the charily and a cx)mparison of the accounts presented ¥wth those reGord$. It also includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not prowde all the evidence Ihal would be required in an alit, and COnwrtty I do not ewe5s an audit opinii)n on the view given by the accounts. Independent oxamlner'8 8tatom•nl In the course of my examinats'on, no matter has come to my attenti¢)n which. in my opinion, attention should drawn in Lyder to enable a proper understanding of the accounts to be reached. sne Date g?. 03.9.3
Paye 6 Kllmulr and Palble Year ended 31 December 2022 Unre8trlcted Restrlcted Funds Funds 2022 2022 Total 2022 Tolal 2021 Note 3 Donations Fundraising Events Grant Bank & Deposit interest Bank Crodlt T tal Recel ts 24,950.91 3,367.20 28,318.11 35,998.37 24.950.91 3.367.20 28,318.11 35,998.37 Note 4 Cost of generatlng funds Charltablo actlvltles 162.25 26.546.73 162.25 30,874.56 149.20 26,934.94 4.327.83 IPa mon 26,708.98 4,327.83 31,036.81 27,084.14 Excess of Recelpts ovar Payments for the year before transfers -1,758.07 -960.63 2,718.70 8,914.23 Transfer8 Excess of Recelpts over Payments for the year -1,758.07 -960.63 -2,718.70 8,914.23
P8p7 Kllmu statement of Balan At 31 D8com r202 Unrestrlctod Restrlcted funds fund8 Total 2022 Totsl 2021 Bank and De 8lt Balance Bank and Deposit Balan8 brought forward 67,972.88 56.535.30 124,508.18 115,593.95 Movemont In yoar Excess of Receipts over Payments for the year -1,758.07 -960.63 -2.718.70 8,914.23 Bank and Depostt Balances carried forward 66,214.81 55,574.67 121,789.48 124,508.18 The accounts were approved by the Kirk Session on 2.1,-.3..-.11 For and on behalf the Kirk Session So8slon Clerk Trnasurnr
Pape Kilmuir and Paible Notes to the Accounts 1. Trustee Remuneration and Related Paty Transath'on During the year one Trustee received reimbursement of expenses incurred Totalling Rev Alen Mcculloch Travelling Expenses 1,878.81 Totsl 1.878.81 2. Movements in Funds At 1 January 2022 At 31 Dec 2022 Receipts Payments Transfers Unrestrlcted Fund Designated Fabric Fund General Fund 5,578.17 62,394.71 67.972.88 0.00 24,950.91 24,950.91 0.00 26,708.98 26,708.98 5,578.17 60,636.64 66,214.81 Restrlctsd funds New Hall Fund OUta¢h Fund Ladies Fellowship Sunday School l Teen Zone 42,597.C 4,980.75 8,242.79 714.70 56,535.30 42,597.06 4,093.12 8,282.79 601.70 55,574.67 3,218.20 40.00 109.00 3,367.20 4,105.83 0.00 222.CKI 4.327.83 Total Funds 124,$08.18 28,318.11 31,036.81 121.789.48 na Fund Fabric Fund '. The Trustees have set aside funds for the maintenance of the ChLKch Propety. oses of Restricted Funds. New Hall Fund '. This fund was set up to assist in the cost of building and maintaining a'new hall adjoining the current building. Outreach Fund .' This is used to support outreach work both locally and on a wortd basis. Ladies Fellowship .' Funds are used lo support Ihe wider work of the congregation. Sunday School . This is used mainly lo fund teaching materials and activities for the children.
Page 9 Unrestrlcted Restrlcted Funds Funds 2022 Funds Totsl Total 2022 2021 3. Analy818 of Donatlons W.F.O. Scheme {Non Gift Aid) Gifl Aid Donations Tax Recovered Gift Aid Donations Ordinary Offerings (Open Plate) Grant Other Offerings, Donations etc. Sunday School rreen Zone Ladies Fellowship Bank Interest Bank Credit 7,767.00 13,710.00 7,767.00 13,710.00 7,198.20 15,085.00 8,942.87 1,174.00 1,011.00 1,011.00 2,482.91 3,218.20 109.00 40.00 5,681,11 109,00 40.00 3,471.80 126.50 24,950.91 3,367.20 28,318.11 35,998.37 4. Analysls ol Paymonts Cost of generating funds Offering envelopes 162.25 162.È5 149.20 Charltablo actlvltlos Ministries & Mission Allocation Presbytery dues Ministels Expenses Locum Expenses Pulpit Supply Other staffing costs 15,042.00 o.oo 1,878.81 15,042.00 0.00 1,878.81 14,224.00 250.00 1,836.30 1,363.00 580.00 1,363.IXI 580.(KJ 1,130.00 180.00 Éi_li Telephone Heat & Light Insurance Other building costs Printing,stationery and Postage Other expenses Ladies Fellowship Sunday School l Teen Zone 438.96 2,707.90 2,725.52 561.62 57.48 1,191.44 438.96 2,707.90 2,725.52 $61.82 57.48 5,297.27 270.01 1,040.89 2,583.25 1,405.00 7.92 3,801.35 4,105.83 222.00 222.00 206.22 26,708.9B 4.327.83 31,036.81 27,084.14
Page10 5. All Church of Scotland Congregations contribute to the National Stipend Fund which bears the costs of all ministers slipends and employerfs contributions for national insurano. pension and housing and loan fund. Minsters, stipends are paid in accordan with the national sb'pend scale, which is related to years of service. For the year under review the minimum stipend was £28.700. and thè maximum stipend (in the tenth and subsequent Years) £35,269. 6. Collection for Third parties 2022 2021 Scripture Union Camp Books (Schools) Out Of The Box (Holiday Club) S.G.A. Blythswood Bamabus Fund Faith Mission Cariadean Uibhst 283.30 337.43 635.10 1250.00 1600.00 1700.00 300.00 600.00 350.00 2,950.00 4,105.83
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Kllmulr Pal Statement of Bal r202 unrtrIct?d Re8trlctsd fund• funds Total 2022 Total 2021 Bank Bank and Deposit Balances brought foNiard 67.972.88 56,535.30 124.508.18 115,593.95 Mov6m•nt In yoar Excess of Receipts over Payments for the year -1,758.07 -960.63 -2,718.70 8,914.23 Bank and Deposit Balances carried forward 66,214.81 54574.67 121,789.48 124,508.18 The accounts were approved by Kirk Session on ?! . 3. 23 For a nd on beh,all the Kirk Session Trga•uror