Cumbernauld: Kildrum and St Mungo's Church of Scotland CONGREGATIONAL ACCOUNTS 31 DECEMBER 2023 Congregation No: 161072 Cb8rity No: SC036366
Reference aad Administrative Information Charity Ngme: Cwnb¢mallld'. Kildrnm and St Mun80's Church of kotland Charity Registration Number: SC036366 CougrAtio Reference No: 161072 Contact Address: Trustee5 - Current RetlTed in 2023: Trustees - Retired Principal Offit¢ Bearers: Ministsr Snterim Modetator Session Cle Deput Clerk aiur¢h Trea8ureT Vacant Vacant- position Coved by Finance Commtttee Independent Ex8miner: ckson Middl¢ton 20 Barntoii Strcet Sliding FK8 INE Bankers: Bank of S¢otland plc Unit 17. Antonine Centre Tryst Road Cumb¢rnauld G67 IJW
Cumbernauld: Kildrum and St Mungo's Church of Scotland Trustees, Annual Report Year ended 31 December 2023 Governing Document The Church is administered in aOrdanCe with the t¢rnis of the Deed of Constitution (Unilary Fom]). Recruitment and Appointment of Trustees Members of the Kirk Session are the Charity tnttes. The Kj'rk Session m¢mkrs ate th¢ ¢lders of the church and chos¢n from those members of the church who are considered to have the appropriate gifts and skills. Th¢ char8e is vacant and at prEs¢nt we have an Interim Moderdtor and Team ministers. When a new Minist¢r is called be or she will bewme a memFKr of the KIA( Session. Organisatiottal Strncture Thc Kirk Session. which meets six ts"m¢s a year. is r¢sponsiblc for both the spiritual and tempotal aff.[5 of the church. Objectives and Aetivities The Church of Scotland is TrinitaTian in doctrine, Refomied in tradition and Presbyterian in poli¢y. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a nattonal Churdi, it acknowledges a distinctive call and duty to bTill8 the ordinances of reRxgiort to the p¢ople in every parith of Scotland through a terTitorial ministry. It CO-Otmt¢s with other Churches in various e¢umeni¢al bodies in Scodand and beyond. St Mungo's Church is a B listed building with a seating capacity of approxitnately l.(K)0 3nd is the largest publi¢ auditorium in Cumbernauld. On I l May 2023 ther¢ was a fornlal Union of Cumbemauld Kildnun and Cutnkmauld St Mungo's Parish. The Kildrum Church Sanctuary has been vacated and cleawl. The Kildrum Church halls temain in use and forni part of the Ktldrum and St Mungo's buildings. The S¢ryice of Worship takes place every Sundav at I k..00 am. The Girls Brigade Company meets in the church halls during ¢ath week. The IAdi¢s Circle meets during the summer month5 and h&8 groMry4 with memb5 from kn'ldrnm Parish joining. There are also s¢vernl extemal groups who use the church building. Athievtments aDd Perfornianee Th¢ KI Session and the Congregation are very strongly united tog¢th¢r aDd a wanEE empathy is prevalent among our members. The eongregatÉons of Kildrum and St Muttgo's have come tog¢ther successfully.
Cumbernauld: Kildrum #nd St Mungo's Church of Scotland Trustees, Annual Report (eontinued) Year ended 31 December 2023 Achievements and PerforniAnce (Continued) Following the Unton of Kildrum and St Mungo's the Ktrk Sessions came together. During 2023 a number of Trnstees took the opportunity to retire, 31though they are still acts.ve within the Congregation. This is Èrflected in the List of Tntss. The retiiing eldels were thanked at a service in Avgust 2023. The Annual Harvest Thanksgiving Service was held in October 2023. Monetary donations were giycn to Glasgoiv City, Mission and non-perishabl¢ food was donated to thc local food bank. Th¢ ecumenical F¢stivat of Light was held in St Mungo'5 in D¢¢embcT 2023. Several Youth Organisations Parad¢ took place as part of the Sunday MOrnll worship during the year. Therc w¢re joint service5 betw¢en Curnbernauld Kildnmi and St Mun80's and Curnbernauld Old Parish on Remembrance Sunday, 17 Ikcember 2023, Christrnas Eve and Christma8 Day. A Christsn&% Fayre was held tn December 2023 and w&8 well supported. despite being a bad snow day. were appointed in November 2023 as Team Ministers for um cmaii d and St Mungo s and cUMmau1d Old Parish. Both Minisl¢rs have been warnily welcomcd Into thc congregation of Kildrum and St Mungo s. They have also w'orked to pr¢par¢ and support tho congr¢8alion for more chan8es and a fiuther union with Cumb¢mauld Old. The ConggatIOn sadly lost seve1 long-standin8 tnembers at office bea[5 in 2023. Financial Review The building (previously St Mungo's) is open to the community and was used by many groups thn)ughout the year. A café, nm by volunteets. is held in the buildin8 every Thursday moming and provides a wann space and a free bakfast for the commwlity. This is nded extemallv, and th¢ office bearers of Kildnml and St Mungo s are happy to be able to support this JmrKJrt2nt cause. The membcrs atr to be thked for k¢¢ping the church in a financially stable condition and are to be on8ratuiated on achieving this dwing a difficult few year5. An incrcase in changing fiecwill offrring to bank standing order ensures a stcadv incornc. Thc in¢aSe in st of livillg. maintenance 3nd ¢nerg5' costs will havc a significant impact in th¢ coming months, with monthly eXIditu being higher than the monthly Èncnme. W¢ arc ¢nding thc year in a rE&50nably healthy )SItion considering the increasing eosts and finan¢ial challcng¢s. This is likely to Ix¢om¢ mor¢ challenging in the year ah¢ad. Reseryes Policy A reasonable reserve has been maintained in the Gen¢ral and Fabric A¢cow)ts to rnt anv unfore5ccn expendithre. The position will k kept wider Teview in the comin8 yeaT.
Cumbernauld: Kildrnm and St Mungo's Chureh of Scotland Trustees, Annual Report (continued) Year ended 31 December 2023 FinAllci*l Review (Continued) Risk A5s¢ssment The Tmslees &8sess th¢ major risks to whi¢h th¢ Church wuld be exwjsed on an (Kwoing basis and ¢stablished procedur¢s exist to manage thos¢ risks. Statement of Trustees. Responsibilities The memb¢rs of the Kirk Session must prepare finartcia] statements whÉch give sufficient detsil to enable an appreciation of the transactions of the Church durin8 the financial year. The members of the Ki Session are responsible for keeping proper accounts"n8 records which, on request, must rcflect thc financial positiolk of the Church at that time. This must be don¢ lo ensure that the financial statements compl). w'ith the Charities and Trustee Invesknent {Scotland) Act 2005. the Charities Accounts (Scotland) Rcgulations 2006 {as amended) and the Regulations Anent Congre10n2[ Finance approvpAI by the GencEal As5cmbly of the Churdi of Scotland in 2007. They are atso spOnsible ftTrr saf¢guarding thc &ss¢ts of the Church and must take reasonablr 3t¢ps for thc pventiOn andlor detection of fraud and other inegularities. AppTov¢d by the Tntee$ and sigt)¢d on their behalf.. Sessioll Clerk 28 June 2024
Cumbernauld: Kildrum and St Mungo's Church of Scotland SC036366 Independent Examiner's Report to the Truste&% of Cumbernauld: Kildrnm and St Mungo's Chureh of Scotland I report on th¢ a¢counts of the chlty for th¢ y¢ar endcd 31 Dccomber 2023 which arc 5Ct out on pages 2 10 Respective responsibilities of trnsttt5 and examiner The charity"5 trust¢cs are responsible for the pffparntion of the aceounts in accordance with the ternis of the Charities and Trustee Invesknent (Scotland) Act 2005 ("the 2005 A¢t") and the Chanties Accounts (Scoiland) Regulations 2006 (as amended) ("thc 2006 Regulations"). Th¢ charity trnsteeg consider that the audtt requirement of Regulation 10(I) {d} of the 2006 Regulth'ons does not apply. It is my r¢sponsibility to examine tk accowits as required under s¢ction 44{1} (¢) of the 2005 Act and to state whether particular matters have come to my attention. Basis of independent ezgminer's statement My examination is carTied out in accordance R¢guIA0 I l of th¢ 2006 Regulations. kn examination includcs a VieW of the acwunting r¢cords kept by thc charity. and a compaTison of the accounts presented with thos¢ r¢¢ords. It also includcs consid6r*Éon of any unusual items or disclosurs in the accounts and seeks explanations from the trustees conceming any such matte. The proceduTes undertsken do not providc all th¢ evidence that would be r¢44uir¢d in an audit and. consequently. I do not express an audit opsnion on th¢ accounts. Independent exAminer'% statement In connection tsith mv exarnination. no matter has come to my att¢ntion'.- which giv¢s m¢ r¢asonabl¢ cause to b¢liev¢ that. in any matcriai rcspe¢L tk tcquir¢ments.' to keep accounting records in accordance wrth section 44 {1){a) of the 2005 Ad and Regulation 4 of th¢ 2006 R¢8ulation$. and - to prepaie accounts whRch accord with the a¢wunting records and fAJmpty with Regulation 9 of the 2006 R¢gulations have not been met, or to whith. in my opinion. attention should be in order to enable a prop¢r to be reached Dickson Middleton Chartered Accountants ZO BarntoD Street Stirling FK8 INE Date: a6 June 2024
Cumbernauld: Kildrum and St Mungo's Churth of SCotld Receipts and Payments Account Year ended 31 December 2023 Unrestricted Funds 2023 Restricted Funds 2023 Total 2023 Tota] 2022 Reeeipts Donations Fund rnising events Inte st on deposlt fimds Note 49,053 2.925 372 2.361 51,414 2,925 372 37,404 2.112 87 52.3iO 2,361 54,711 39,603 Rental of premises Weddings l Funernls Other Receipt5 Kildrum Investments Kildnun Bank Accounts VAT reclaim LPOW Total Receipts 11,539 745 5,702 6.518 11,424 420 88,698 11,539 745 5,702 6.518 20,351 420 99.986 7,312 710 360 8,927 1,065 49.050 11,288 PAyments Costs of generating funds Charitable actsvities Govemance costs 80 51,060 720 91,371 780 91,371 780 Total Payments 92.lil 92,151 51.860 Excess of Receipts over Payments l (Payment5 over Receipts) for the year before transfers (3,453) Il288 7,835 (2.810) Transfers ce$s of Receipts over Payments l (Payments over Receipts) for the year (3,453) 11,288 7.835 (2.810)
CumbernAuld: Kildrnm and St Mungo's Chureh of Seotland Statement of B#l#nees At 31 Dettmber 2023 Unrestricted Restricted Funds Funds 2023 2023 Total 2023 Total 2022 Note Bank & Deposit Balan% Brougbt forward Mov¢rn¢nt in year". E¥cc5s of Receipts over Paents / (P&7nents over Receipts) for the year 37,188 30,107 67.295 70,105 (3,4)31 11,288 7.835 (2,810) Carti¢d fonvard 33.735 41.395 75,130 67,295 The accounts w¢re approved by the Kid( Session onll June 2024. For and on behalf of the KI Se&8ion :.
Cumbernauld: IGldrum and St Mungo's Church of SeoilaDd Notes to the Aecounts l Trustee Remuneration and Related Party Trans4ctions During the year no trustee re¢eiY¢d either remuneffation nor reimbursement of ¢xpenses incunrd, otherthan forthe provision of gix)ds or materials for church use. No tru5t¢e, nor a person related to a trustee. had any pet50nal interest in any contract or transaclion entered into by the charity during the year. 2 Movements in Funds 31 December January 2023 Receipts Payments Transfer5 2023 Unrestricted funds General Fund Designated- tath'es Circlo Fund 37.li7 87.819 (91,285) 33,691 31 37,188 879 88,698 866 (92,151) 33,735 Restricted funds Fabric Fund 30.107 11,288 41.395 30,107 11,288 41,395 Total fun(ts 67,295 99,986 (92.151) 75,130 Purposes of Degienated Funds Ladies Circle Fund.. Held to meet admTrnistratAve costs of organisation. Purposes of Restrieted Funds Fabric Fund.. Held to meet ongoing repr and 1n1¢llanCe u)sts.
Cumbernauld: Kildrum and St Mungo's Churth of Scotland Notes to the Aceounts Unrestricted Funds 2023 Restritted Fund5 2023 Total 2023 Total 2022 3 Analysis of Donations WFO Scheme (non-Gift Aid) Gift Aid Donations T&x Recovered on Gift Aid Donations Envelope scheme Ordinary Offerings {Open Plate) Other Offerings, Donations ety. From Congregational oan$*i05.' Coffee Shop etc. 1,795 31,542 578 1,596 2,373 33,138 8,k12 17.755 8.796 127 8,923 5.549 I,008 3,190 1,192 3.586 2.435 3.586 2.495 899 899 598 49,053 2.361 51.414 37.404 4 Analysis of Prdyments Costs of generating fund5 Offtring envelopes 80 Charitsble activities 'nistries & Mission allocation Prcsb5tery dues Ministry exp¢nsCS Pulpit supplv Sound system etc. tA)cum f¢es Fabric repairs & maintenance H¢at and light Insurance TLlephone & stationery etc. Manse council tax Oth¢r penSeS COnggational organisations Governance costs Indendent evminer's fees 49.184 904 I,735 580 4,689 49.184 904 1.735 580 4,689 18.924 1,121 848 2,513 17.024 5.613 3,115 874 14,973 6,)02 5,208 738 4.370 1,772 14.973 6,502 5.208 738 4,370 1.772 1,028 716 716 780 92.151 780 92.151 720 51,860 10
CumberllAuld: Kildrum and St Mungo's Churth of Scotland Notes to the At¢ounts 5 Minister's Stipend From 2(KM. con8regations no longer pay directIy for the sts.pend and related costs of their own minÉster. All con8regation5 now contTibute to the National StInd Fund which bears the Costs of all minister5, Stipends and employe contributions for n*ional tnsurdnce, pension and Housing & Loan Fund. MinistCT5' stipends are paid in aCCordate with the National Scale, which is related to Yea of Service. For the vear under review the minimum stip¢nd was £28.700 and the maximum stipend (kn 5th and subsequent yeaTS) was £35,269. 6 Special collections funds remitted in year Glasgow City Mission Craighalbert Centre 312 50 7 Consolidatrd funds with General Trustee5 At 31 December 2023 the General Trustees beld £11,439 in a Consolidated Fabric Fund which is available to meet fabric tepaits and certain other ¢J)sts. At that dat¢ The Gencrdl TnJste¢s had incurred costs of £1.517 Telating to the prwsed salc of the fomler St Mungo's manse 2nd those costs will be recovered from the sale proceeds.