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 '.
C1￿Ch Treasurer .'
Indepond•nt Examin•r
Bankarn
Bank of scola￿l
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 (Fel￿N0V
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 {S￿lIand> 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 c￿rk
Date 21:3-.23

Kilmuir and Palble Church
SC 030955
Inde￿ndent 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 a￿lit, and COnw￿rtty 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.
s￿ne
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 Balan￿8
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
OUt￿a¢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
unr￿trIct?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