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WHITEINCH CHURCH OF SCOTLAND
YEAR ENDED 31 DECEMBER 2019
Congregation No: 161041
Scottish Charity No: SC030362
- 1 - Whiteinch Church of Scotland Trustees’ Report Year ended 31 December 2019 The trustees present their annual report and financial statements of the charity for the year ended 31 December 2019. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014. Objectives and Activities 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. The Church holds Sunday services and various adult and youth activities in the Whiteinch Community Centre and elsewhere. Achievements and Performance The charity has continued in its work to provide the ordinances of the church and the evangelisation of Whiteinch parish in a very satisfactory manner. Financial Review The principal source of income is donations which amounted to £59,127 (2018: £56,420), an increase of 5%. The financial outcome of the year has been a surplus amounting to £6,726 (2018: £3,377). Risk Management The Trustees assess the risks of the charity regularly and have noted the main risks found were around continuing funding. These risks are being managed through regular communication with donors (the Church congregation) and ongoing monitoring of spend.
- 2 - Whiteinch Church of Scotland Trustees’ Report (cont) Year ended 31 December 2019 Reserves Policy The charity trustees have considered the reserves required and have taken into account their current and future liabilities. It is the Trustees’ policy to hold reserves of approximately three months expenditure including designated funds. At the year end the Church held unrestricted funds of £22,267 (2018: £16,207), which represents more than 3 months’ expenditure. The church also held £12,431 (2018: £11,765) of restricted funds which have been provided for the purposes specified in Note 11. At the year-end, transfers were made from the General fund to the Revolution and Fabric funds to bring these back to a nil balance. Structure, Governance and Management The congregation is a registered charity, number SC030362 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland. Members of the Kirk Session are the charity 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. The Kirk Session which meets up to eight times a year is responsible for spiritual and financial affairs within the church.
- 3 - Whiteinch Church of Scotland Trustees’ Report (cont) Year ended 31 December 2019 Reference and Administrative Information Charity Name: Whiteinch Church of Scotland, Glasgow Charity Registration Number: SC030362 Congregation Reference No: 161041 Contact Address: Barclay Curle House 739 South Street
Glasgow G14 0BX
Trustees Revd Alan McWilliam (demitted 25/8/2019) Gary Niven (resigned 14/1/2019) Shona Stirling (resigned 21/4/2019) Shona Campbell Ali Robertson (resigned 21/4/2019) Steven Anderson (resigned 25/8/2019) Helen Anderson (resigned 25/8/2019) Iain Hutchison (appointed 23/6/19) Rebecca Radcliff (appointed 23/6/19) Heather Thorp (appointed 23/6/19) David MacKay (appointed 23/6/19) Rev. Robert Silver Principal Office-bearers Interim Moderator - Rev. Robert Silver Locum Minister: Deborah Chestnutt Session Clerk: Shona Campbell Church Treasurer: Iain Hutchison Independent Examiner William Vernall CA Milne Craig Chartered Accountants Abercorn House 79 Renfrew Road Paisley PA3 4DA Bankers Bank of Scotland plc PO Box 1000 BX2 1LB
- 5 -
Whiteinch Church of Scotland Independent Examiner’s Report to the Trustees of Whiteinch Church of Scotland Year ended 31 December 2019
I report on the accounts of the charity for the year ended 31 December 2019 which are set out on pages 6 to 15. 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 (as amended). 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 (as amended). 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 (as amended), and
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) 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.
William Vernall CA
Milne Craig Chartered Accountants Abercorn House 79 Renfrew Road Paisley PA3 4DA Date: 30/9/2020
- 6 -
Whiteinch Church of Scotland
Statement of Financial Activities
for the year ended 31 December 2019
Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
2019 2019 2019 2018 2018 2018
Note £ £ £ £ £ £
Income and endowments from:
Donations and legacies 1 68,929 7,417 76,346 58,485 8,335 66,820
Charitable activities 2 3 5,627 5,630 - 5,587 5,587
Other trading activities 3 - - - 88 - 88
Total Income 68,932 13,044 81,976 58,573 13,922 72,495
Expenditure on:
Charitable activities 4 61,948 13,302 75,250 56,152 12,966 69,118
Total Expenditure 61,948 13,302 75,250 56,152 12,966 69,118
Net income / (expenditure) 6,984 (258) 6,726 2,421 956 3,377
Transfers between funds 11 (924) 924 - (1,467) 1,467 -
Net movement in funds 6,060 666 6,726 954 2,423 3,377
Reconciliation of funds:
Total funds brought forward 16,207 11,765 27,972 15,253 9,342 24,595
Total funds carried forward 11 22,267 12,431 34,698 16,207 11,765 27,972
- 8 -
Whiteinch Church of Scotland
Statement of Cash Flows
for the year ended 31 December 2019 Total Total
Funds Funds
2019 2018
Note £ £
Net cash used in operating activities 12 5,047 (3,292)
5,047 (3,292)
Cash and cash equivalents brought forward 17,736 21,028
Cash and cash equivalents carried forward 22,783 17,736
Change in cash and cash equivalents in
the year
- 9 -
Whiteinch Church of Scotland
Notes forming part of the financial statements
for the year ended 31 December 2019
Accounting Policies
Basis of preparation
Fund accounting
Funds are classified as either restricted 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.
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
Donated services and facilities
Interest receivable
Taxation
Whiteinch 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 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 financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standards applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005
and the Charities accounts (Scotland) Regulations 2006 (as amended)
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of
income have been met, it is probable that the income will be received and the amount can be measured reliably.
Donated professional services and donated facilities are recognised as income when the charity has control over the item,
any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity
of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP
(FRS102) the general volunteer time of congregation members is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the
charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic
benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is
normally upon notification of the interest paid or payable by the Bank.
- 10 -
Whiteinch Church of Scotland
Notes forming part of the financial statements
for the year ended 31 December 2019
Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
2019 2019 2019 2018 2018 2018
£ £ £ £ £ £
1. Donations and LegaciesDonations 51,711 7,417 59,127 48,085 8,335 56,420
Tax recovered on Gift Aid donations 17,218 - 17,218 10,400 - 10,400
68,929 7,417 76,346 58,485 8,335 66,820
Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
2019 2019 2019 2018 2018 2018
£ £ £ £ £ £
Training and events 3 5,627 5,630 - 5,587 5,587
3 5,627 5,630 - 5,587 5,587
Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
2019 2019 2019 2018 2018 2018
£ £ £ £ £ £
Rental income - - - 88 - 88
2. Income from Charitable Activities
3. Income from other trading activities
- 11 -
Whiteinch Church of Scotland
Notes forming part of the financial statements
for the year ended 31 December 2019
Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
2019 2019 2019 2018 2018 2018
£ £ £ £ £ £
4. Analysis of Expenditure Charitable Activities
Ministries & Mission Allocation 34,634 - 34,634 34,464 - 34,464
Presbytery Dues 1,849 - 1,849 1,995 - 1,995
Minister's travelling expenses 2,929 - 2,929 2,856 - 2,856
Minister's telephone and other costs 830 - 830 1,187 - 1,187
Hire of premises 3,391 71 3,461 2,804 - 2,804
Manse council tax 1,951 - 1,951 2,715 - 2,715
Other property costs 12 892 904 - 1,573 1,573
Insurance 502 - 502 486 - 486
Outreach and hospitality 2,591 8,153 10,744 3,047 7,182 10,229
Training, publicity and resources 66 46 112 1,992 - 1,992
Administration 1,632 - 1,632 2,630 70 2,700
Equipment, hire and maintenance - - - 1,136 - 1,136
Independent Examiner’s Fee 1,020 - 1,020 840 - 840
Giving for specified purposes - 4,140 4,140 - 4,140 4,140
Donations to Whiteinch Transformation 10,542 - 10,542 - -
Total 61,948 13,302 75,250 56,152 12,966 69,118
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.
- 12 -
Whiteinch Church of Scotland
Notes forming part of the financial statements
for the year ended 31 December 2019
5. Staff costs and numbers
6. Trustee Remuneration and Related Party Transactions
The following have been received by members of the Kirk Session during the year:
Council
Remuneration Expenses Tax
£ £ £
Revd Alan McWilliam - 3,759 1,672
Whiteinch Transformation, a charitable company limited by guarantee (registered
charity number SC028928) is associated with Whiteinch Church of Scotland. During the
year, Whiteinch Transformation donated £0 (2018 £0) to Whiteinch Church of Scotland,
and the Church donated £10,542 (2018 £0) to Whiteinch Transformation to further the work
of the charity.
There were no members of staff employed by Whiteinch Church of Scotland in either the current or previous
years.
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 £27,585 and the maximum stipend (in the fifth and
subsequent years) £33,899.
The value of donations received from trustees in the year amounted to £4,701 (2018 £5.1k).
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into
by the charity during the year.
- 13 -
Whiteinch Church of Scotland
Notes forming part of the financial statements
for the year ended 31 December 2019
7. Debtors
2019 2018
£ £
Gift Aid Tax refund due 10,910 10,388
Other Debtors 1,730 -
12,640 10,388
8. Creditors
2019 2018
£ £
Creditors and Accruals 725 152
9. Analysis of Net Assets Among Funds
General Restricted
Fund Funds Total
£ £ £Debtors 12,640 - 12,640
Bank and Cash 10,352 12,431 22,783
Current Liabilities (725) - (725)
Net assets at 31 Dec 2019 22,267 12,431 34,698
Debtors 10,388 - 10,388
Bank and Cash 5,971 11,765 17,736
Current Liabilities (152) - (152)
Net assets at 31 Dec 2018 16,207 11,765 27,972
10. Volunteers
In common with all congregations of the Church of Scotland the congregation benefits from the contribution
made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of
congregational life which rely on the contribution of volunteers are many and varied and much of the activity
would be unable to continue were it not for the commitment shown.
- 14 -
Whiteinch Church of Scotland
Notes forming part of the financial statements
for the year ended 31 December 2019
11. Movements in Funds
At 1 At 31
January Incoming Outgoing December
2019 Resources Resources Transfers 2019
Note £ £ £ £ £
Restricted fundsEncounter fund 3,069 1,800 (701) - 4,168
Revolution fund - - (57) 57 -
Glasgow Harbour fund 5,769 - - - 5,769
Loaves and Fishes fund 1,158 600 (130) - 1,628
Giving for specified purposes fund 13 300 4,140 (3,840) - 600
Fabric fund - 25 (892) 867 -
Launchpad fund 1,469 6,479 (7,682) - 266
11,765 13,044 (13,302) 924 12,431
Unrestricted fundsGeneral Fund 16,207 68,932 (61,948) (924) 22,267
Total funds 27,972 81,976 (75,250) - 34,698
At 1 At 31
January Incoming Outgoing December
2018 Resources Resources Transfers 2018
Note £ £ £ £ £
Restricted fundsEncounter fund 1,819 2,208 (958) - 3,069
Glasgow Harbour fund 5,769 - - - 5,769
Loaves and Fishes fund 1,524 757 (1,123) - 1,158
Giving for specified purposes fund - 4,140 (3,840) - 300
Fabric fund 106 - (1,573) 1,467 -
Launchpad fund 124 6,817 (5,471) - 1,469
9,342 13,922 (12,966) 1,467 11,765
Unrestricted fundsGeneral Fund 15,253 58,573 (56,152) (1,467) 16,207
Total funds 24,595 72,495 (69,118) - 27,972
Purpose of Funds
Restricted Funds
Encounter: This funds is used to provide innovative youth activities.
Glasgow Harbour Initiative: This fund is to support mission work in the Harbour Development.
Loaves & Fishes: This fund is designed to ensure that money is available to respond to
immediate needs within the local community.
Giving for specified purposes: This fund is used to accept and disburse monies received
from members of the church who make donations for specified purposes.
Fabric: This fund is to provide funding for the upkeep of the manse.
Launchpad: This is a fund into which is put all monies given or collected for the SU camp.
- 15 -
Whiteinch Church of Scotland
Notes forming part of the financial statements
for the year ended 31 December 2019
12. Reconciliation of net movement in funds to net cash flow from operating
activities
2019 2018
£ £
Net movement in funds 6,726 3,377
Decrease (Increase) in debtors (2,252) (2,337)
(Decrease) Increase in creditors 573 (4,332)
Net cash used in operating activities 5,047 (3,292)
13. Giving for Specified Purposes
The following income for third parties was received and disbursed to:
2019 2018
Charity No. £ £
Giving for Specified Purposes Fund
Tear Fund SC037624 480 480
Cairn Movement SC046012 900 900
S&M Baxter 720 720
R & S Dow 600 600
Light Project 1084941 240 240
WEC International 900 900
3,840 3,840
Encounter Fund
Compassion UK SC045059 300 300
4,140 4,140
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