whiteinch church of scotland year ended 31 …

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

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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

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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 -


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

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Notes forming part of the financial statements


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.

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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



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



2019 2019 2019 2018 2018 2018

£ £ £ £ £ £

Rental income - - - 88 - 88

2. Income from Charitable Activities

3. Income from other trading activities

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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.

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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.

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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.

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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.

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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

whiteinch church of scotland year ended 31 …

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