The Church of Scotland

 

New St Andrew’s Parish Church, Coatbridge

 

 

 

 

 

 

Trustees’ Annual Report

 

and Accounts

 

Year ended 31 December 2013

 

 

 

 

Congregation No: 171097

 

Scottish Charity No: SC 013521

 

Registered Charity Name: Coatbridge New St Andrew’s Parish Church of Scotland

 

 

 

The Stated Annual Meeting of the Congregation

will follow the 11am Service on Sunday 23 March 2014

 

                                                                                                                                                                             


Trustees’ Annual Report

Year ended 31 December 2013

 

The trustees present the annual report and accounts for the Coatbridge New St Andrew’s Parish Church of Scotland for the year ended 31 December 2013.

 

Reference and Administrative Information

 

Charity Name:                                     Coatbridge New St Andrew’s Parish Church of Scotland

 

Charity Registration Number:             SC013521

 

Congregation Reference No:              171097

 

Contact Address:                                3 Manor Drive

                                                            Coatbridge

                                                            ML5 1RR

Trustees

 

Kirk Session

 

 

 

Rev Fiona Nicolson

 

Mary Graham

 

Nan McMath

Stewart Alston

Jean Grant

Irene Milligan

David Ardrey

Nessie Hall

Jim Murray

Jane Armour

Tom Hall

Jack Neill

John Armour

Jean Harrold

Anne Owens

Morag Baxter

Helen Hay

Alex Palmer

Sandra Burns

Willie Hunter

Andrew Paterson (died 1/8/13)

Mary Cairns

George Imrie

Pat Price

Isabel Campbell

Jan Johnston

Gavin Rankin

Russell Cartwright

Sam Johnston

Jean Reid

Sarah Cartwright

Moira Kyle

Jessie Rock

Anne Clemenson

John Llewellyn

Elizabeth Russell

Ann Collinson

Ann Loudon

Bill Russell

Alexis Crichton

Fiona Marwick

John Scougall

Douglas Crichton

Robin Marwick

Ian Seymour

Bill Duncan

Joyce McClelland

Iain Sinclair

Dorothy Dunlop

Jean Macdonald

Jim Smith

Jim Elliot

George McCall

Matt Sprott

Les English

Moira McCall

Marion Stone

Jenny Ferguson

Janie McDonald

Arthur Thom

Tom Ferguson

Archie McDougall

Hugh Thomson

Sam Finnigan

Stuart McDougall

Sandra Thomson

Sheena Finnigan

Jim McGuire

Anna Tweedie

Ann Garry

Lynn McKean

Alan Walker

Tom Gillespie

Hugh McKee

John Williamson

Alf Gordon (died 30/5/13)

Jillian McKee

Colin Wotherspoon

 

John Mackenzie

 

 

 

 


 

Congregational Board

 

 

 

May Ardrey (until 18/3/13)

 

Emma Garvie

 

David McKirdy (Deacon)

Ian Brown

Georgia Gillespie

Christine Nelson

Irene Callum

Joan Hamilton

May Paton

Carol Campbell

Nan James

Margaret Rolls

Scott Cornfield

Jim MacInnes

Janice Seymour

Jim Elder (until 24/3/13)

Christine McCrone

Ian Tennant

David Frame

Susan McDougall (until 18/3/13)

Morag White (from 19/3/13)

 

 

 

 

 

 

 

Principal Office-bearers

 

Minister:                                              Rev Fiona Nicolson

Session Clerk:                                     John Williamson

Deputy Session Clerk:                        Dorothy Dunlop

Clerk to the Board:                             Matthew Sprott

Church Treasurer:                                Hugh McKee

Property Convener:                             Robin Marwick

 

 

Independent Examiner

 

Mrs Audrey Wolfson CA

Cahill Jack Associates Ltd

91 Alexander Street

Airdrie

ML6 0BD

 

 

Bankers

 

Royal Bank of Scotland plc

80 Main Street

Coatbridge

ML5 3DZ


Trustees’ Annual Report

Year ended 31 December 2013

 

Structure, Governance and Management

 

Governing Document

 

The Church is administered in accordance with the terms of the Church of Scotland Model Deed of Constitution.

 

Recruitment and Appointment of Trustees

 

Members of the Kirk Session and the Congregational Board are the charity’s trustees.  The Kirk Session members 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. 

 

The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. 

 

Under the terms of the Model Deed of Constitution and the Basis of Union that led to the formation of the charity, the Congregational Board comprises up to 40 elders appointed by the Kirk Session and up to 32 members elected by the congregation with the number of elected members never to exceed the number of elders.  Members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting or co-opted between Stated Annual Meetings and confirmed at the next Stated Annual Meeting.  Board Members serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting if they wish to remain on the Congregational Board.

 

The Kirk Session appoints the Session Clerk.  The Clerk to the Congregational Board and the Treasurer are elected by the Congregational Board.

 

 

Organisational Structure

 

The Kirk Session which has five scheduled meetings per year is responsible for spiritual affairs within the church and in the parish.  The Kirk Session appoints appropriate committees from time to time which carry out specific activities, for example, oversight of the uniformed organisations.

 

Kirk Session elders visit and, along with the Minister, support the members of the congregation particularly in times of need.

 

The Congregational Board is chaired by the Minister and has five scheduled meetings per year. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate.

 

 


Objectives and Activities

 

Coatbridge New St Andrew’s Parish Church of Scotland is a congregation within the Church of Scotland.  The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity.  It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. 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 territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

 

 

Achievements and Performance

 

Worship

 

The church is well attended with a good spread of age groups although a fair number could be classed as older.  Regular worship takes place on Sunday mornings at 11am with a fairly traditional format.  There is a large Sunday School which attends for part of the service and then goes out to do its own activities.  This means that the first part of the service is more geared to youngsters but is well received by young and old alike.  The service generally lasts about an hour with the main diet of worship and praise coming from the CH4 hymnbook.  We have purchased a Christian Copyright Licence which does allow us to use praise from alternative hymnbooks and this is generally well received.  We follow the Christian Year and have special Sundays for different festivals and themes.

 

In addition to the weekly Sunday morning service we have evening or afternoon services on some Sundays in the year, some of which are of a less traditional format and are organised and led by a group of church members who are guided by the minister.  Formal communion services are held on the first Sunday of March, June and September and on the last Sunday in November with informal communions being held following the 11am service on one Sunday of some other months.

 

Services are held at other times, sometimes in conjunction with other Church of Scotland congregations and sometimes with churches of other denominations.

 

Organisations

 

The Sunday School and Bible Class meet during the 11am service on every Sunday of the year except during the school summer holidays when a Children’s Club meets.  In addition we have Boys’ Brigade, Girls’ Brigade and Guide companies who play a full part in our congregation.  The Kirk Session takes its responsibilities for the safety of children seriously.  All adults working with children must be approved through their uniformed organisation or the church with an elder operating as the Safeguarding Co-ordinator.  The uniformed youth organisations parade to the church on several occasions in the year with the children and adult leaders playing a significant part in the worship on these days.

 

Our adult organisations are the Choir, the Guild, the Men’s Club, the Thursday Club and the Bible Study Group. 

 

All of the youth and adult organisations maintain links with the Kirk Session through liaison elders.

 


Support for the Community and for other Charities

 

Our halls are used heavily during the week and often provide the venue for coffee mornings and other social events at the weekend.  These events are generally for church related organisations but in addition facilities are provided for various other organisations including the Royal National Lifeboat Institution, Macmillan Nurses and Rotary.  We have also been pleased to provide facilities during 2013 for Alcoholics Anonymous (three sessions each week), Club Net - a mental health support group (one session per week) and Home Comforts, the local committee of Scottish Churches Housing Action (monthly meetings plus storage facilities for “starter packs” for homeless people who have recently been given accommodation).  Unfortunately Club Net lost its funding during 2013 and ceased meeting.

 

Through the involvement of members as volunteer workers the Congregation supports the work of Helping Hands which is an organisation providing assistance for those in the community who are homeless or otherwise disadvantaged.

 

The charity through 2013 raised funds for a number of other charities (per note 14).

 

Statistics

 

The adult membership of the Church fell from 763 to 734 during 2013 (767 to 763 during 2012).

 

Nine individuals, all children, were baptised in the congregation in 2013 (eleven in 2012, all children).

 

Five weddings were held in the church building during 2013 (four in 2012).

 

Thirty funerals of members and parishioners were conducted by the Minister in 2013 (thirty-four in 2012).

 

Stewardship

 

As part of the National Stewardship Programme we carried out a Stewardship Programme focussing on money which took place during May and June 2013.  A Planning Group organised a programme of meetings, some of which were attended by Edith Scott, Stewardship Consultant.  The focus in 2014 will be on talents.

 

Summary

 

The church is a healthy, happy and well balanced one with lots of potential for the future.

 

 

Fabric Review

 

The charity aims to keep its buildings in good order and has done so over a period of years through a programme of renewal.  The church building is 175 years old and is expensive to maintain.  The halls were built in the 1960s and extended in the 1990s and, whilst less expensive to maintain, still require an ongoing programme.

 

Much of the regular work is completed by a work squad of volunteer members of the Church thanks to whose efforts much potential fabric expense has been saved.


Financial Review

 

The total funds of the charity increased during 2013 to £151,948 (2012 £151,273).  £114,285 of these funds is held as unrestricted designated funds, particularly in the Fabric Fund.  The remainder are held in restricted and endowment funds.

 

Total incoming resources in 2013 were £142,647 compared with £134,164 in 2012.

 

The principal source of normal income of the congregation is regular giving through weekly freewill offerings and standing orders which in 2013 amounted to £86,264 (2012 £78,502).

 

The second largest source of normal income in 2013 was tax reclaimed under Gift Aid which amounted to £14,140 (2012 £11,000).  We continued to make the Gift Aid Scheme available during 2013.

 

In 2013 we had fundraising activity with income from this source amounting to £3,280 (2012 £5,898).  The activity comprised a range of different events throughout the year, as detailed in Note 4 to the Accounts.

 

The principal expense for the congregation is the Ministries & Mission payment to the Church of Scotland which was £73,474 in 2013 (2012 £75,305).  This expense is made by ten monthly standing order payments of equal amount in the months February to November inclusive.

 

Total expenses in 2013 were £142,743 (2012 £132,920).  The only significant area of movement from 2012 to 2013 was an increase in expenditure on the fabric of our buildings.

 

In 2013 the total combined salaries of the organist, beadle, hall keeper and church cleaner were £7,718 (2012 £7,116).

 

Reserves Policy

 

It is the Trustees’ policy to hold minimum reserves (including those held in designated funds) of not less than three months’ normal expenditure which equates to approximately £32,500.  In addition the Trustees aim to hold further reserves as follows

 

  • £20,000 for major remedial property work should it be required noting that the need for such could arise at any time due to the age of the Church building
  • £7,500 for major remedial work to the organ should it be required noting the organ is a pipe organ of significant age
  • £40,000 for major redecoration of the Church which is required approximately once every thirty years and which has not occurred since 1988

 

In total the Trustees’ aim to hold reserves of approximately £100,000 and at 31 December 2013 the charity held unrestricted funds of £114,285 of which £103,130 was designated as Fabric Fund.  The vast majority of the surplus or deficit arising in the General Fund in any year is transferred to or drawn from the Fabric Fund which, although designated for fabric purposes, forms the only reserve fund.  Full details of designated funds are given in note 13 to the accounts.

 

In addition the charity held £2,349 in restricted funds and £35,314 in endowment funds at 31 December 2013.

 

 


Trustees’ Annual Report (cont)

Year ended 31 December 2013

 

 

 

 

Statement of Trustees' Responsibilities

 

Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;

• make judgments and estimates that are reasonable and prudent;

• state whether applicable accounting standards and statements of recommended practice have been followed,    subject to any departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.

 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

 

 

 

 

 

 

Approved by the Trustees and signed on their behalf on 17 February 2014

 

 

 

…………………………………….                        …………………………………….

 

John Williamson                                                     Dorothy Dunlop

 

Session Clerk                                                          Deputy Session Clerk

 

 

 

 

 

 

 

 

 


Coatbridge New St Andrew’s Parish Church of Scotland

SC 013521

 

Independent Examiner’s Report to the Trustees of Coatbridge New St Andrew’s Parish Church of Scotland

 

I report on the accounts of the charity for the year ended 31 December 2013 which are set out on pages 10 to 20.

 

Respective responsibilities of trustees and examiner

 

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006.

 

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

 

Basis of independent examiner’s statement

 

My examination is carried out in accordance with Regulation 11 of The Charities Accounts (Scotland) Regulations 2006.  An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.  It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

 

Independent examiner’s statement

 

In the course of my examination, no matter has come to my attention

1.      which gives me reasonable cause to believe that in any material respect the requirements:

·         to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

·         to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or

2.      to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

 

 

 

…………………………….

 

Audrey Wolfson CA

Cahill Jack Associates Ltd

91 Alexander Street

Airdrie

 

24 February 2014

 

 

 


 

Statement of Financial Activities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year ended 31 December 2013

Note

Unrestricted

Funds

2013

 

Restricted

Funds

2013

 

Endowment

Funds

2013

 

 

Total

2013

 

 

Total

2012

 

 

 

£

 

£

 

£

 

£

 

£

 

Incoming Resources

 

 

 

 

 

 

 

 

 

 

 

Incoming resources from generated funds

 

 

 

 

 

 

 

 

 

 

 

                Voluntary income

1

131,981

 

1,750

 

0

 

133,731

 

121,234

 

                Activities for generating funds

2

977

 

0

 

0

 

977

 

1,505

 

                Investment income

3

1,450

 

42

 

1,673

 

3,166

 

3,703

 

Incoming resources from charitable activities

4

4,773

 

0

 

0

 

4,773

 

7,722

 

Other incoming resources

 

0

 

0

 

0

 

0

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Incoming Resources

 

139,181

 

1,792

 

1,673

 

142,647

 

134,164

 

 

 

 

 

 

 

 

 

 

 

 

 

Resources Expended

 

 

 

 

 

 

 

 

 

 

 

                Costs of generating funds

5

580

 

0

 

0

 

580

 

693

 

                Charitable activities

5

139,693

 

1,750

 

0

 

141,443

 

131,507

 

                Governance costs

5

720

 

0

 

0

 

720

 

720

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Resources Expended

 

140,993

 

1,750

 

0

 

142,743

 

132,920

 

 

 

 

 

 

 

 

 

 

 

 

 

Net incoming/outgoing resources before transfers

 

(1,812)

 

42

 

1,673

 

(96)

 

1,244

 

 

 

 

 

 

 

 

 

 

 

 

 

Transfers between funds

 

1,673

 

0

 

(1,673)

 

0

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

Net incoming/outgoing resources before other recognised gains and losses

 

(139)

 

42

 

0

 

(96)

 

1,244

 

 

 

 

 

 

 

 

 

 

 

 

 

Unrealised Gain/(Loss) on revaluation of investments

 

23

 

0

 

748

 

771

 

4,149

 

 

 

 

 

 

 

 

 

 

 

 

 

Net movement in funds

 

(116)

 

42

 

748

 

675

 

5,393

 

 

 

 

 

 

 

 

 

 

 

 

 

Total funds brought forward

 

114,400

 

2,307

 

34,566

 

151,273

 

145,881

 

 

 

 

 

 

 

 

 

 

 

 

 

Total funds carried forward

 

114,285

 

2,349

 

35,314

 

151,948

 

151,273

 

 

 


 

 

Balance Sheet

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

At 31 December 2013

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

 

 

 

 

 

Note

 

 

 

 

 

 

Fixed Assets

 

 

 

 

 

 

 

 

 

Tangible Fixed assets

8

 

0

 

 

0

 

 

 

Investments

9

 

60,924

 

 

60,153

 

 

 

 

 

 

 

60,924

 

 

60,153

 

 

Current Assets

 

 

 

 

 

 

 

 

 

Debtors

 

10

12,000

 

 

19,500

 

 

 

 

Bank and cash

 

81,894

 

 

76,220

 

 

 

 

 

 

 

93,894

 

 

95,720

 

 

 

Creditors

 

 

 

 

 

 

 

 

 

 

Falling due within one year

11

2,870

 

 

4,600

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net Current Assets

 

 

91,024

 

 

91,120

 

 

 

 

 

 

 

 

 

 

 

 

 

Net Assets

 

 

 

151,948

 

 

151,273

 

 

 

 

 

 

 

 

 

 

 

 

 

Unrestricted Funds

13

 

 

 

 

 

 

 

 

General funds

 

11

 

 

219

 

 

 

 

Designated funds

 

114,274

 

 

114,181

 

 

 

 

 

 

 

 

114,285

 

 

114,400

 

 

Restricted Funds

13

 

2,349

 

 

2,307

 

 

Endowment Funds

13

 

35,314

 

 

34,566

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Funds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

151,948

 

 

151,273

 

 

 

 

 

 

 

 

 

 

 

 

 

The accounts were approved by the Kirk Session and Congregational Board on 17 February 2014.

 

Signed for and on behalf of the Kirk Session and Congregational Board on the same date.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

…………………………………….                        …………………………………….

 

John Williamson                                                     Hugh B. McKee

 

Session Clerk                                                          Treasurer

 

 

 


Coatbridge New St Andrew’s Parish Church of Scotland

 

Accounting Policies

 

The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.

The charity has adopted the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities (issued February 2005).

 

Basis of preparation

 

The accounts have been prepared in accordance with applicable accounting standards and under the historical cost convention, modified to reflect the inclusion of investments at market value, and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006, the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007 and the Statement of Recommended Practice: Accounting and Reporting by Charities (2005).

 

Funds

 

Funds are classified as restricted funds, endowment funds or unrestricted funds, defined as follows.

 

  • Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority, or created through legal processes, but still within the wider objects of the charity.
  • Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income therefrom is used for the purpose defined in accordance with the objects of the charity.
  • Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity.  If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund.  This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

 

Incoming resources

 

All donations and gifts are included within incoming resources under restricted funds, endowment funds or unrestricted funds according to the terms under which the donation is made and when the amount can be quantified with reasonable certainty.  Donations and gifts in kind are brought into the accounts at their market value to the charity.

 

Resources expended

 

Expenditure is recognised on an accruals basis as the liability is incurred.


Coatbridge New St Andrew’s Parish Church of Scotland

 

Accounting Policies (continued)

 

Tangible fixed assets

 

The charity has the right to occupy and use for its charitable objects certain tangible fixed assets including the

 

  • Church, halls  and manse of Coatbridge New St Andrew’s
  • retirement home of Mrs Nan Dunn (widow of Rev James F. Dunn) in Hamilton
  • retirement home of Rev and Mrs Ian McBain in Baillieston.

 

All of these properties are vested in the Church of Scotland General Trustees.  No consideration is payable for the use of these assets.  Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the period in which the liability arises.

 

All tangible fixed assets costing in excess of £2,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised.  The charity held no such assets at any point during the year ended 31 December 2013.

 

Investments

 

Fixed asset investments are stated at market value at the balance sheet date.  Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year.  Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.

 

Taxation

 

Coatbridge New St Andrew’s Parish Church of Scotland is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities.  The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.

 

The charity is entitled under Section 13(2) of the Charities and Trustee Investment (Scotland) Act 2005 to describe itself as a Scottish Charity.


 

Notes forming part of the financial statements

 

 

 

 

 

 

 

 

for the year ended 31 December 2013

 

 

 

 

 

 

 

 

 

 

 

 

Unrestricted

 

Restricted

 

Endowment

 

 

 

 

 

 

 

 

Funds

 

Funds

 

Funds

 

Total

 

Total

 

 

 

 

2013

 

2013

 

2013

 

2013

 

2012

 

 

 

 

£

 

£

 

£

 

£

 

£

 

1

Voluntary income

 

 

 

 

 

 

 

 

 

 

 

 

WFO Offerings

86,264

 

0

 

0

 

86,264

 

78,502

 

 

 

Open Plate

3,056

 

0

 

0

 

3,056

 

3,508

 

 

 

Tax recovered on Gift Aid

14,140

 

0

 

0

 

14,140

 

11,000

 

 

 

Special Appeal

1,365

 

0

 

0

 

1,365

 

3,475

 

 

 

Contributions from Uniformed Organisations (see note 15)

400

 

0

 

0

 

400

 

350

 

 

 

Collection Boxes

932

 

0

 

0

 

932

 

1,158

 

 

 

Donations (see note 16)

8,550

 

1,750

 

0

 

10,300

 

12,000

 

 

 

Organisations’ Income

(see note 13)

10,020

 

0

 

0

 

10,020

 

11,241

 

 

 

Other

7,254

 

0

 

0

 

7,254

 

0

 

 

 

 

131,981

 

1,750

 

0

 

133,731

 

121,234

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

Activities for Generating Funds

 

 

 

 

 

 

 

 

 

 

 

 

Use of Premises

977

 

0

 

0

 

977

 

1,505

 

 

 

 

977

 

0

 

0

 

977

 

1,505

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

Investment income

 

 

 

 

 

 

 

 

 

 

 

 

Bank interest

6

 

9

 

0

 

15

 

8

 

 

 

Distributions

1,444

 

33

 

1,674

 

3,151

 

3,695

 

 

 

 

1,450

 

42

 

1,674

 

3,166

 

3,703

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

Incoming Resources from Charitable Activities

 

 

 

 

 

 

 

 

 

 

 

 

Weddings and Funerals

1,493

 

0

 

0

 

1,493

 

1,824

 

 

 

St Andrews Day Coffee Morning

1,218

 

0

 

0

 

1,218

 

0

 

 

 

Sponsored Walk

921

 

0

 

0

 

921

 

1,552

 

 

 

Daffodil Tea

645

 

0

 

0

 

645

 

0

 

 

 

Quiz

176

 

0

 

0

 

176

 

0

 

 

 

Dress Down Day

163

 

0

 

0

 

163

 

217

 

 

 

Easter Breakfast

157

 

0

 

0

 

157

 

123

 

 

 

Silent Auction

0

 

0

 

0

 

0

 

1,641

 

 

 

Winter Coffee Afternoon

0

 

0

 

0

 

0

 

1,408

 

 

 

Spring Coffee Afternoon

0

 

0

 

0

 

0

 

677

 

 

 

Scots Night

0

 

0

 

0

 

0

 

280

 

 

 

 

4,773

 

0

 

0

 

4,773

 

7,722

 


 


Notes forming part of the financial statements

 

 

 

 

 

 

for the year ended 31 December 2013

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unrestricted

 

Restricted

 

 

 

 

 

 

 

Funds

 

Funds

 

Total

 

Total

 

 

 

2013

 

2013

 

2013

 

2012

 

 

£

 

£

 

£

 

£

5

Analysis of Resources Expended

 

 

 

 

 

 

 

 

 

Costs of Generating Funds

 

 

 

 

 

 

 

 

 

          Offering Envelopes

580

 

0

 

580

 

693

 

 

          Collection Boxes

0

 

0

 

0

 

0

 

 

 

580

 

0

 

580

 

693

 

 

Charitable Activities

 

 

 

 

 

 

 

 

 

          Ministries & Mission Allocation

73,474

 

0

 

73,474

 

75,305

 

 

          Presbytery Dues

0

 

0

 

0

 

1,745

 

 

          Voluntary Additional Stipend

0

 

0

 

0

 

0

 

 

          Employer’s NI on VAS

0

 

0

 

0

 

0

 

 

          Minister's Expenses

2,738

 

0

 

2,738

 

2,311

 

 

          Ministerial Assistance

0

 

0

 

0

 

0

 

 

          Pulpit Supply

185

 

0

 

185

 

540

 

 

          Other salary costs

8,078

 

0

 

8,078

 

7,966

 

 

          Fabric Repairs & Maintenance

29,244

 

0

 

29,244

 

16,870

 

 

          Manse Council Tax

1,627

 

0

 

1,627

 

1,616

 

 

          Insurance

5,759

 

0

 

5,759

 

6,321

 

 

          Gas and Electricity

8,423

 

0

 

8,423

 

8,502

 

 

          Church Office Expenses

1,044

 

1,750

 

2,794

 

899

 

 

          Organ & Music

709

 

0

 

709

 

428

 

 

          Clifton buildings costs

0

 

0

 

0

 

176

 

 

          Organisations’ Expenses

          (see note 13)

7,427

 

0

 

7,427

 

8,137

 

 

          Other expenses

985

 

0

 

985

 

691

 

 

 

139,693

 

1,750

 

141,443

 

131,507

 

 

Governance Costs

 

 

 

 

 

 

 

 

 

          Independent Examiner’s Fee

720

 

0

 

720

 

720

 

 

 

720

 

0

 

720

 

720

 

 

 

 

 

 

 

 

 

 

 

 

Total

140,993

 

1,750

 

142,743

 

132,920

 

 

Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.

 


 

Notes forming part of the financial statements

 

 

 

 

for the year ended 31 December 2013

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

 

 

 

 

 

 

 

 

 

£

 

£

 

 

6

Staff costs and numbers

 

 

 

 

 

 

 

 

 

Salaries and wages

 

 

 

 

8,263

 

8,506

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

No Social Security costs were incurred during 2012 or 2013.

 

The average number of employees during the year, calculated on the basis of a

 

 

 

head count, was as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

 

 

 

 

 

 

 

 

 

Number

 

Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ministerial support

 

 

0

 

0

 

 

 

 

Administration

 

 

 

0

 

0

 

 

 

 

Music staff

 

 

 

1

 

1

 

 

 

 

Premises maintenance

 

 

2

 

2

 

 

 

 

 

 

 

 

 

3

 

 3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £25,253 (£24,427 in 2012) and the maximum stipend (in the fifth and subsequent years) £31,035 (£31,035 in 2012 in ninth and subsequent years).

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Trustee Remuneration and Related Party Transactions

 

 

 

 

 

 

 

 

 

 

During the year the Minister received no Voluntary Additional Stipend but did receive reimbursement of expenses of £4,365 including £1,627 Manse Council Tax  (£3,927 in 2012 including £1,616 Manse Council Tax).   None of the other trustees received any reimbursement of expenses.

 

In addition during the year

 

Mr Stewart Alston who is a member of the Kirk Session received £3,054 for providing his services as organist.

Mr Tom Gillespie who is a member of the Kirk Session received £656 for providing his services as beadle.

Mrs Georgia Gillespie who is a member of the Congregational Board received £4,008 for providing her services as hall keeper and for cleaning the church.

 

 

 


 

Notes forming part of the financial statements

 

 

for the year ended 31 December 2013

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

Tangible Fixed Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Office

 

 

 

 

 

 

 

 

Buildings

 

Equipment

 

Total

 

 

Cost

 

 

 

 

 

 

 

 

 

 

At 1 January 2013

 

0

 

0

 

0

 

 

Additions

 

 

0

 

0

 

0

 

 

Disposals

 

 

0

 

0

 

0

 

 

At 31 December 2013

 

 0

 

0

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

Accumulated Depreciation

 

 

 

 

 

 

 

At 1 January 2013

 

0

 

0

 

0

 

 

Charge for year

 

 

0

 

0

 

0

 

 

Eliminated on Disposals

 

0

 

0

 

0

 

 

At 31 December 2013

 

 0

 

0

 

 0

 

 

 

 

 

 

 

 

 

 

 

 

 

Net Book Value

 

 

 

 

 

 

 

 

At 31 December 2013

 

 0

 

0

 

 0

 

 

At 31 December 2012

 

 0

 

0

 

 0

 

 

 

 

 

 

 

 

 

 

 

 

 

All buildings are vested in the General Trustees and are not therefore reflected in these accounts

 

 

 

9

Investments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

 

 

 

 

 

 

 

 

£

 

£

 

 

Market value at 1 January

 

 

60,153

 

56,004

 

 

Unrealised gain / (loss) on revaluation

 

 

771

 

4,149

 

 

Market value at 31 December

 

 

 

60,924

 

60,153

 

 

 

 

 

 

 

 

 

 

 

 

 

The following investments were held at 31 December 2012 and 31 December 2013

 

 

 

1200 units in the Church of Scotland Investors Trust Growth Fund

 

 

5088 units in the Church of Scotland Investors Trust Income Fund

 

 


 

Notes forming part of the financial statements

 

 

 

 

 

 

for the year ended 31 December 2013

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10

Debtors

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

 

 

 

 

 

 

 

 

 

£

 

£

 

 

Provision for Gift Aid Tax Recovery

 

 

 

 

 

 

 

 

 

 

1/1/13 to 31/12/13

 

 

 

 

 

 

12,000

 

0

 

 

6/4/11 to 5/4/12

 

 

 

 

 

 

0

 

11,000

 

 

6/4/12 to 31/12/12

 

 

 

 

 

 

0

 

8,500

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12,000

 

19,500

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

Creditors

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2013

 

2012

 

 

 

 

 

 

 

 

 

£

 

£

 

 

Independent Examiner’s Fee

 

 

 

 

 

 

720

 

720

 

 

Gas and Electricity

 

 

 

 

 

2,150

 

2,000

 

 

Electrical Work

 

 

 

 

 

 

0

 

1,880

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2,870

 

4,600

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12

Analysis of Net Assets Among Funds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unrestricted

 

Restricted

 

Endowment

 

Total

 

 

 

General

 

Designated

 

 

 

 

 

 

 

 

 

£

 

£

 

£

 

£

 

£

 

 

Fixed Assets

0

 

0

 

0

 

0

 

0

 

 

Investments

0

 

25,036

 

594

 

35,294

 

60,924

 

 

Current Assets

2,881

 

89,238

 

1,755

 

20

 

93,894

 

 

Current Liabilities

2,870

 

0

 

0

 

0

 

2,870

 

 

Net assets at 31 Dec 2013

11

 

114,274

 

2,349

 

35,314

 

151,948

 

 

 

 

 

 

 

 

 

 

 

 

 


 


Notes forming part of the financial statements

 

 

 

 

 

 

for the year ended 31 December 2013

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13

Movements in Funds

 

 

 

 

 

 

 

 

 

 

 

 

 

At 1 January

 

Incoming

 

Outgoing

 

 

 

At 31 December

 

 

 

 

2013

 

Resources

 

Resources

 

Transfers

 

2013

 

 

 

 

£

 

£

 

£

 

£

 

£

 

Endowment funds

 

 

 

 

 

 

 

 

 

 

 

Rev T J Johnstone Fund

30,310

 

1,503

 

0

 

(1,475)

 

30,338

 

 

Dick Memorial Fund

4,256

 

918

 

0

 

(198)

 

4,976

 

 

34,566

 

2,421

 

0

 

(1,673)

 

35,314

 

Restricted funds

 

 

 

 

 

 

 

 

 

 

 

Gregor Grant Fund

 

1,338

 

33

 

0

 

0

 

1,371

 

 

Bell Bequest

 

969

 

9

 

0

 

0

 

978

 

 

Photocopier

 

0

 

1,750

 

1,750

 

0

 

0

 

 

 

 

2,307

 

1,792

 

1,750

 

0

 

2,349

 

Unrestricted funds

 

 

 

 

 

 

 

 

 

 

 

General Fund

219

 

129,185

 

133,566

 

4,173

 

11

 

 

Designated Funds

 

 

 

 

 

 

 

 

 

 

 

Fabric Fund

104,930

 

0

 

0

 

(1,800)

 

103,130

 

 

Flower Fund

3,802

 

1,622

 

1,652

 

0

 

3,772

 

 

Sunday School Fund

2,945

 

2,141

 

2,228

 

0

 

2,858

 

 

Guild Fund

397

 

1,534

 

1,362

 

0

 

569

 

 

Men’s Club Fund

784

 

437

 

19

 

(200)

 

1,002

 

 

Thursday Club Fund

465

 

2,401

 

2,109

 

(500)

 

257

 

 

Office-bearers Fund

175

 

0

 

0

 

0

 

175

 

 

Sunday Teas Fund

683

 

1,885

 

57

 

0

 

2,511

 

 

 

 

114,400

 

139,205

 

140,993

 

1,673

 

114,285

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total funds

151,273

 

143,418

 

142,743

 

0

 

151,948

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Endowment Fund

Rev T J  Johnstone Fund : income is to be used for fabric purposes

 

 

Andrew and Helen Dick Memorial Fund: income is to be used for the general charitable activities of the congregation.

 

 

 

 

 

 

 

 

 

 

 

 

Restricted Funds

Gregor Grant Fund : income and capital to be used for church chimes

 

 

Bell Bequest : income and capital to be used for Sunday School purposes

 

 

Photocopier : a donation was received to enable replacement of our photocopier

 

 

 

 

 

 

 

 

 

 

 

 

General Fund

The majority of the charity’s incoming and outgoing resources are transacted through this unrestricted fund.

 

 

 

 


 

Notes forming part of the financial statements

 

 

 

 

 

 

for the year ended 31 December 2013

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Designated Funds

Various unrestricted funds have been designated by the trustees for specific purposes as follows         

 

 

          Fabric Fund: for the maintenance of the church property.

          Flower Fund: for the purchase of flowers for the church services and to be delivered to the           sick and elderly following services.

          Sunday School Fund: for the operation of the Sunday School.

          Guild Fund: for the operation of the Guild.

          Men’s Club Fund: for the operation of the Men’s Club.

          Thursday Club Fund: for the operation of the Thursday Club.

          Office-bearers Fund: for the purchase of flowers etc to mark notable occasions.

          Sunday Teas Fund: for the provision of tea and coffee after the Sunday services.

 

 

14

Collections for Third Parties

 

 

 

 

2013

 

2012

 

 

 

 

 

 

£

 

£

 

            The Scottish Poppy Appeal

 

 

 

 

451

 

561

 

            Christian Aid

 

 

 

 

423

 

190

 

            Macmillan Nurses

 

 

 

 

344

 

255

 

            Scottish Bible Society

 

 

 

 

315

 

336

 

            St Andrew’s Hospice

 

 

 

 

243

 

369

 

            Children in Need

 

 

 

 

215

 

171

 

            Erskine Hospital

 

 

 

 

110

 

0

 

Helping Hands

 

 

 

 

0

 

291

 

 

 

 

 

 

2,101

 

2,173

 

 

15

Donations from Uniformed Organisations

 

 

 

 

2013

 

2012

 

 

 

 

 

 

£

 

£

 

            Boys’ Brigade

 

 

 

 

200

 

200

 

            Guides and Brownies

 

 

 

 

200

 

150

 

 

 

 

 

 

400

 

350

 

These donations were received by the charity in addition to the donations transferred to the congregation General Fund from the Thursday Club and Men’s Club shown in Note 13.

 

16

Donations

 

 

 

 

2013

 

2012

 

 

 

 

 

 

£

 

£

 

            Bequest

 

 

 

 

6,000

 

10,000

 

            Anonymous

 

 

 

 

1,750

 

2,000

 

            Other

 

 

 

 

2,550

 

0

 

 

 

 

 

 

10,300

 

12,000


APPENDIX

 

FUNDS HELD ON BEHALF OF THE CONGREGATION

BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

 

 

2013

 

2012

CAPITAL ACCOUNT

£

 

£

 

 

 

 

Market Value of Balances at 31 December

137,229

 

153,599

 

 

 

 

 

 

 

 

 

REVENUE ACCOUNT

 

 

 

 

 

 

 

Credit Balance at 31 December

2,178

 

2,045