THF. CHURCH nF SCOTLAND South I'"i5t Receipls and Pal'menls Accounls 2023 CONGRI-.GAI'I()N . RefNo.: 191259 (wa$ 432328) CHARITIF.S .' RefNo.: SC 031790
C.HIIRCH ol-S('()'fLAND PARISH ol'%()111-H Ills'f ANNUAI. STA'I'EMI."NT of ACCOLIN"I"S YLAR"I'0 31" DECF.M141.'R 2023 INDEX PACJF. l-RllS'fi.'F.S l.-I'C. S I'RUC"I"I IRF. (JOVI..RNANCE.' & MANAGLMLNT AC'IIII.'VI.'MI.'N'I'S & PI.'RI.'()RMANC-E- S-I'A-I-I.. Ml.'Nl' i)f TRIJSI-I.. I-'S' RI..SPONSIIIII.I'I'II.'S RI..IR-I' of I'lll-- INI)EPI-'NDI--N'f i.'XAMINI.'R Rl.'C'F.11)'I'S & PAYMI.'NTS A('C"OUN'I'S 10 'I'A'I'I.'MI.'Nl' ul-BAI.ANLES N()'I'ES 'I'() AC'CI)LINT% 12 N()'I'F.%'I-O ACCOIINTS 13 APPF.NI)IX CAPI-I-AL AIC'S
Reference ¥nd Administralive Inform4tion Charity Name & No. South U1 Church of%Loiland SC031790 CL)ngFfL"g<ition R¢ferenLe No. 191259 Ciintact Addres5'. Tru%tccs'. K irk SL%%ii)n'. PrincipAI Qffice•be4r¢rs: t31 ol- S¥uildnd -IKhhoId]L Isle of Souih Ui5t IIS8 5 1-11
Trnstees, Annll81 Report Yer ended 31 December 2023 .Strueture, (Jfjvernance and Management (JoverninR Document The Church is admini%lercd in accordanLe with the terms of IhL" Deed ()I' C'i)n.slilulion. Recruitment Appointmenl of Trustees ML'mbcrs nl. Ihe K irk Se&sion und the C'c)nkprcgati()nal Board are ihe charity tru%tL'cs. 'hL Kirk %L%sion mL'mbL'rs ar¢. thc eldLr% of IhL ('hurLh and are Lh()%¢'n Iroin ih()%e mLmb¢r4 1)I' the L'hurLh who &re considL'rL.d ti) hilVL Ihe appr()prialL giills and skil Is. 'I'he mini%lL'r is a mLmber i)l- the Kirk %ession. ¥lcLled by the L()ngJregJati()n and induclcd by the Prcsbylery. 'I'hL CongrL'¥alional 14()drd is appiiinlL'd Iriim wiihin thc LC)ngregFaiiL)n and members i)l- IhL congpreg?aiion arc invilLd li) nominaiL individuals wh(1 are bclicved li) have ihL' skills and commitmLnl 10 Loniribute lo the manabYL'mL'nl allairs ()l- IhL ChurLh. lo bcL()me membLr4 of IhL Ili)ard. Il£)cird MLmbLrs arL' Ihc'n p)In1 al the sialL Annual Meetinsi and serve fc)r a PLrii)d of thrLY l'ears allLr which IhLy musi sL,k r¢.1¢Cli(1n (Il thL' nLxI SialL Annudl ML¢'ling. ()ran1tE1Dnl Structure 'I'hL Lonb?r¥gJalional 14c)ard is usually Lhaired by thL Mini51er and meet% ai ILd%i l(iur limL5 a yLar. 'FhL' Kirk %LS.%l()n. which m¢els al ILa%l li)ur limL% a ycar. is rcsp(bnsible li)r spiriluiil ulTair5 With in th¢ £'hur¢h. 'l-hL Interim M()derali)r h&s beL'n C'hair of thL'%e meLtingp% during¥ 2023. ()hjectifve% and Aclivities l-he ChurLh of Sc4)Iland 15 'frinilarian in doLlrine. RLI(Im)ed in tradition and l)r¢sbylerian in poliLy. It exists Ic) glorifv and to work lor Ihe advancemcnl of C'hrist'5 Kingydom Ihrciughout thc world. As a naiional C"hurLh. il acknc)wledgJcs a distinctive Lall and dutv to bring, the ordinances ol. religi()n lo the peuple in every parish ol- %c()tland Ihriiugh a Icrrit()rial minislry. It LO-operalLS Wlth oiher C'.hurchL in various ecumcnical tK)dies in SLc)Iland and tr)'Ond.
Trnstees, Annu41 Report (conl'd) Year ended 31" December 2023 Worship is held each Sunday, alternating between Howmore and Daliburgh. Worship iimcs are publicised in advance throughout South Uisl. The %acrament of Holy Communion is celcbrat¢d twice a year at the mn diet of worship and in addition during Hol}. Week. In 2023 Longregational worship relurned to regular weekly services following the disruption caused b). the Covid pandemic. Lsseniial maintenancc work Daliburgh Church continues wilh the SUPEX)rt of SHARF. a local charity. The authorised work on the Manse was completed by Easter 2023. A substantial renuvation and development projeci for boih the church and the mansc is being planned, inilial feasibility work has been undertaken and detailed plans developed. Funding for the projeci will be sought in due course. The congyregation has in place all Ihe requirements laid upon it in lems of the legislation to protecl children and vulnerable adults from harni. The congregation has adopted robust data protection predureS under the guidance of the Church or Scotland's l.aw Department. The congregation has paid in full ils annual Giving to Grow obligations. The congregation is not taking part in the National Stewardship Plan. Achievements Ind Performance In ordinary limes members in attendance at worship varies. often depending on 'eather in winter months, folluwing the parkdemic the numbers aitending weekly s¢rviLes have fal len to an average of around 20 adults plus a few children. and wc are Iways blad to w'elcome ViSiic)rs who swell our numbers over the summer. We are hopLlul allendance will improve as Ihe Lommunily returns lo closer to a pre pandemic normalili.. FiDaDcial ReTriew ThL prinlipal source c)f income is through w'eekly i)ITerings. Most ol- the Lungregaiion use the Freewill Ofterin¥ Scheme and a substantial number use ihc (Jilt Aid Scheme. Congrcgalional Donations rcmain fairly conslant at £16.093; {2022= £14.9651. We have a General Reserve of £1.96].
We now have tull Planning Pemiission for ihe Daliburgh sile development project. PrugJrc55 has beL'n Slower than we had h(yed. A new progrdmme ol. funding applications will be iniliated early in 2024 10 enable the Daliburgh projects io progres5. Reserves Poli¢v Al the year end the Church held cash funds of £ 57.631 of which £ 55.671 has been desiginaied for fabric and building rerK)valion. This includes the £25.000 draw'n down as working capithl in 2021 during ihe Howmore Project. No furthcr funds '¢re dra'n down this year from ihe funds held bTr¥ ihe General Truslees in Edinburgh. It is Ihe l-ruslees. aspiraiion io hold cash r¢serv¢s of approximalell six months exrndIturl. eiclvding designaied funds. this h&s noi b.n achievcd. The balance of £1.()61 remainin¥ in the revenue account is close io one monih'5 anlicipalcd expL'ndiiurL.
.St*temeDt of Trnyteeq, Rosponsibiliiie5 The mcmber% of Ihe Congregyalional Bodrd must prepare financial atC[nent.. .hiCh give sUtTicient detail to en3ble an appreLiation of the iranwiions of the ('.hurch during the financial year. 'n Members of the C'ongrcgational Board are resrx)nsihle rur keeping prop¢'r iiccounting r¢ci)rd& which. on rcqucsl. must relleLI the finan¢ial tx)siiion of Ihe Church al that timc. This must be donc li) en.%urc thal the financial statements comply with the Charilics and TruslLe InvL)trnent (SLoiland) Act 2005. Ihe Charities ALcounts I%Loiland) Rcgulalion5 2006 Ihe Reg)ulJonS Aneni C..0ngrcti0nal Finance approved bj ihc Gcneral Assembly of Ihe Church of Scoiland in 2007. '1'hc)' are al80 resFK)nsible for 5afe8uardin¥ ihe dssets of the Church and musl lake rcasowjable stepq fur the prevention and lor detection of Iraud and c)Iher irrcgulariti¢s. Apprc)vcd b}. Ihe Trustee5 and sioned on Iheir behalf.. Daled 14 April 2024 er
South Ilist Parish Ch llreh SC.OJ1790 Indepcndent F.xaminer's Report lo th¢ Trustees of South Ilist I Iru5t un ihe dccounts of the charil>' for ihe year endcd 31 Deccmber 2023. which arc scl out on pages 9 10 13. Kespec¢ive Responsibilities uf Trv.4ttts gnd F.x&miner The charily'5 lrn_stees are responsible for the pr¢paralion of the acc(iunL% in aLLurdance wilh ihe ternis of Ihe L'harilies and .1 ruslc¢ Inveslmeni {Scoiland) A¢1 2005 and thc Q haritics Accoun15 {%Luilandl Rcgulation% 21106. "lThe charity Irustees considcr ihai Ihc audil Tcquirement ()l- Regulaiion l 01 I l (d) of ihe Account5 Regulalions doe% not apply. It 1% my. resp)n%ihilil}' lo examine the accounis as required und¢r sLKlion 44{1) Ic} (if Ihc ALI und io state w'hether mallcrs have Lome to MI allcntiun. Basis of independent F.xaminer's StAtemeDt Mv E.uminalion 15 carried oui in a¢¢ordancc 'ith Regul&ion I l ot-lhe ('haritie% Accoun1% {Scoilandl Rcgulaiions 20U6. An cxamination inLludc% a review of the accounting records kept by the Charity and a ComrisOn ul-lhe accounts presenied 'ith tho.se record5. li Also includcs ¢onsidiraiion i)fanv unusudl item5 discli)sures in ihe aLcounls and s(t'ks cxplan31iuns fr()m Ihe Irusiee5 Liincernirtg an!, such mailers. I'he pr(Kedures undenaken du noTri prc)vide all the evidence That would k required in an aiidit, and Loiiscqucnil). I do not eXpSS dn audit opinion on ihc view &7jN'L'n by ihc counis. Indep¢ndent Exatniner's f>tg¢emen¢ In ihL course ot. my Lxaminalion. no maltcr has come to m}. altcntion whiLh wi)uld suggcsi that accounting rec(Ird.% in aLcordance with Section 411 I la) of the 2005 ALI and Rcgulation 4 of the 2006 Accounts Regulations, and ihc rcquiremeni to prepare CLounts which accord with the accnunting record& and Lomply wilh thv Rcguldtion 9 ofihc 2006 AiiiTrunlN RLg7uldlii>n% hilW¢ ni)1 bLI'li %iri¥il¥ adli¥rLJ Iu. Name Address l)ale: 14. April 2024
CHIIRCH OF SCOTLAI%D PARISH OF SOLITH IIIST R¢c¢i ts and P 'men¢s Account: Year lo 31" December 2023. Receipts Note 3 Gentrl FutKI Fxbrit Howmo D*libugh Totsl 2022 Donations Investmeni Income CIill Aid Bank Iniere Misi. Inic)me Tolal Income F.xcepti(>nal Items Fundraising Granis RLieived Total Funds Received 13811 2529 81? 2570 16840 16809 812 745 7570 2607 523 523 17410 3052 20962 20257 2550 2550 3.500 I OO¢X) 3050 27012 3257 3500 17410 3052 3500 Paym¢Dt.q C()si ol-GL'neraiing F"unds CharilablL Aciii'ilic5 Properh. Maintenance FIC)mor( and Dalihurgh Total Pavmenls Note 4 169 18288 18288 22007 553 600 1153 23132 li966 15966 600 15966 354117 45308 F.xces5 uf receipls over pal'ments (1431 3052 2 (12916) {839S> (15051)
CHURCH OF SCUTLA.ND . PARISH OF SOI,'TII I.:IST STATEMF.hT OF BALAcF. AS AT JI" DF.CENIBF.R 2023 Re%enue ', Fabric Hofvmore Dalibu Fund 68)3 wic 2023 BalancL bl. ]' Jan 2023 F.:xpences l.'unds Received 3390 18841 17410 17524 60 13258 15966 3050 25(M)O 66025 .35407 80974 4.5.3118 20258 l (M)l) 659?4 3052 351X 20424 3500 57630 Balance cf 1950 94)5 342 25000 THE ACCOL',NTS II'E RE APPROVF.D BY -riiL KIRK SE-SSION AND FINAN'C'IAL BOARD 14"..Ipril l.iir wid Iin IK.hall i)l- Ihi Kirk %LS%11111 dnd l illdniiJl IlivrJ 10
I. TRUSTEE RF.MUNF.RATION AND RF.LATED PARTY TRANSACTIONS No Irustee reccivLd any remunerali()n or rL'imbursemLnl ot-expenses during the year. No Irustec or a person rclaiLd to a truste¢ had any per)naL inieresi in any ¢ontraLt or transaLiion enicrcd inlo by Ihe charity during ihe vear 2. M()VF.MF.iYr IN FUNDS Balance Asat0110112023 BalanLe Receipts Payments As ai 3111212023 Ilnrcstricted Fllnd G¢nLral F und Reslricted Funds 'abriL l.und %pecial Reserve Hoi¥more Dalihurgh 3390 17410 (18841) 1959 6853 25000 17524 13?58 66025 3052 9905 25000 20424 -142 3500 {600) 3050 11596()1 27012 (35407)
CHI.'RCH OF SCOTLAND PAR15H ()F f>OI,"TH IIIST NOTES TO ACCOUIYTS- YEAR TO 31" DECEMBER 2023 All Funds 2023 Total 2022 Total LDrestricted Fabric Restricted Restrie Fund Generxl 3. Anali'sis DoD*tlOliS How'tnore Dalibrg W.F.O. Bank Interesl (iift Aid Offerings Ordinary UfTeringFs-Plate Donations Concert Hisioric Envir SLotland InN'est'ni Income Gaelic TV Survey. 11275 2529 523 13804 523 2570 13640 90 26U7 2570 2266 2266 1153 465 500 2550 965 2550 35(K> 2016 3500 812 22 812 22 745 30258 Total Fullds Received 17410 30$2 3500 3050 27012 12
CHL'RCH OF SCOTLAND PARISH I)F SIOIITH IIIST NOTES TO ACCOUNTS- YEAR TO 31" DECF.MBER 2023 Ana Sis of Pa ments Unresl Fobric HoTh'tnore Daliburgh 2023 2022 rict¢d Fund 4. Anali'si.q of Pai'ments Cost of gener81ing fwnds Offering envelopes 105 ASM Printing 42 Charitable activities CJi¥ ing li) Gro Pre5b)QeTh' Dues Pulpit Suppli Cc)515 Ministers Lxpcnses Reni Heaillight Insurance 'l-elLphone and BB Web sitc Glcbe Reni Renuvation Contrathor Howmore Sundries Daliburgh Ciuuers eic Life and Work 105 42 127 42 9947 346 1457 1062 9947 6760 346 247 1457 720 1062 ?40 4.388 2002 3845 3135 ?868 645 ?74 20 23132 2002 3135 40 40 553 600 1153 15966 15966 151 Total expenditure 18849 600 15966 3540$ 45308 13
S. MINlfiTF.R'S STIPF.ND All the Church of Scoiland congregalions contribute to ihe National Siipend Fund which kar5 the costs of all minister s sttpends and ernployees. contribulions for National Insurance. n$1[)n5 and housing and Loan Fund. Ministers. slipends are paid in COrdanCe with the Naiional Stipend Scale. which is related io years. service. For ihe year under review the minimum slipend w&s £ 28.700 and ihc maximum stipend {in Ihe fifth and subsequenl years) £35.269. 6. COLLF.CTIONS FOR THIRD PARTIF.S 2023 2022 Chrisiian Aid 132 540 I World Day of Pral'er 160 Popp). Collection 85 Uist and Barra F(x)dbank ?50
CHIIRCH OF SCOTLAND :PARISH OF soirrH IIIST ACC"OIIWTS I'F.AR TO 31" DF.I"F..NIBF.R 2023 :.4PPF"NI)IX FUNDS HTr:LD 1111 IIF.HALTr ofr" 'riiF. c'c),%C:R Tr"("ATlnN BY 'fH&" CIILRCH OF SCI)TLA,ND GENERAL TRLSTEES Consoltdted Fabrie Fund :Revenue 2023 2022 C4pital A¢¢ouDt (")tKningJ balance Income 6399 5477 l)ividend received 783 508 InlL'rLsI rLccived 1312 192 C"hurih I lall Rent 500 250 F.xpendifure Admini%iratii)n C'i)sis 1711 (291 C'loinR Halance 31" Deeember 2023 8923 6399 Consolid4ted Fabric Fund C.pit41 ()penin% Il#l#nce 17.IH5 Closing Ilalnce As 8131" [kember 2023 (17.0451 Con¥olidAted Fabric Fund-C'#p (11) As at 31. DeL'embL'r 2023 2946? 17045 Ikin% No of Co81 M4rk¢t I,'nils l)epiK8iI Fund 35408 35408 (Drowth Fund 2103 6665 12260 Incom¢ Fund 571 4932 6258 Cburch of ko¢l#nd Investorq Tru¥1 of Units Cost of L'0i1s MArket Vale As ai 31" December 2023 Re5Lrvc l.-und lJenLral Ipurpose 55?0 1250 9760 625 3?181 Schedule prepared from infomlalion provided by the Church of Scotland General Trusiees - Trca5urer's tkpartment. 15