The Church of Scotland. Longside Parish Church

Transcription

1 The Church of Scotland Longside Parish Church RECEIPTS AND PAYMENTS ACCOUNTS 1 January December 2016 Congregation No: Charity No: SC

2 Reference and Administrative Information Charity Name: Charity Registration Number: Longside Parish Church of Scotland SC Congregation Reference No: Contact Address: Mrs Evelyn M Urquhart Rymaig Keplahill Mintlaw Peterhead AB42 4XB Trustees Kirk Session Congregational Board Robert Fowlie Helen Simpson Margaret Gordon Fiona McLeod James Aitchison Shirley Hutchison George Birkett John McLeod Irene Birkett Ewan McKinnon Susan Brown Shona McKinnon David Campbell Shona Marr Heather Cowie Garry McLean Fiona Gillies Lorna Sarson Isobel Grant May Bain Aileen Hamilton Rosemary Urquhart Gordon Hay Shona McLean Edward Keith Lesley Kidd Stewart Kidd Kylie King (retired as Active Elder 4 Februrary 2016) Alister Marr Elizabeth Martin Violet May Alison Nicol Douglas Nicol William Sarson George Simpson (retired as Active Elder 4 February 2016) Una Simpson Elizabeth Slaven George Strachan Alfred Thomson Evelyn Urquhart 2

3 Principal Office-bearers Minister: Robert Fowlie Session Clerk: Margaret Gordon Clerk to the Board: Heather Cowie Church Treasurer: Evelyn Urquhart Independent Examiner George Webster 2 Bain Gardens Mintlaw Peterhead AB42 5HA Bankers Clydesdale Bank plc 43 Broad Street Peterhead AB42 1JB 3

4 Trustees Annual Report Year ended 31 December 2016 Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of the Deed of Constitution Recruitment and Appointment of Trustees Members of the Kirk Session and the Congregational Board 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 Congregational Board is appointed from within the congregation and 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 and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. Organisational Structure The Congregational Board is chaired by the minister and meets four times in a year. Certain responsibilities are delegated to the Finance Committee and the Fabric Committee as appropriate. The Kirk Session which meets six times a year is responsible for spiritual affairs within the church. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. 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. Longside Parish Church Activities Services of Worship: Longside Church Sundays 11am weekly/ Communion Service last Sunday bi-monthly Mintlaw Primary School 9.30am second and fourth Sundays each month/ Communion Service twice a year Youth Activities Weekly (school term) Godly Play 11am Age 3 upwards Girls Brigade Weekly (school term) Mondays Longside Parish Church Hall pm P1-S6 Coffee Morning Weekly Longside Parish Church Hall Mondays am Prayer Group Weekly Longside Parish Church (Upper) Hall Thursdays 10am Discovery Group Weekly Longside Parish Church (Upper) Hall Tuesdays pm 4

5 Trustees Annual Report (cont) Year ended 31 December 2016 Achievements and Performance Throughout 2016 Longside Parish Church Session and Congregational Board have continued to progress its efforts to make both spiritual and material changes for our Congregation. The invitation to be part of Path of Renewal- Pilot Team was accepted and so a small group of Session Members have been attending meetings throughout the year. Letters regarding Stewardship were sent to all members with very positive response. A Data Protection Policy prepared for Longside Parish Church was agreed for implementation and letters regarding Data Protection were sent to all members. A Lent Bible Study was held with our friends from Deer Parish in Deer Parish Church followed by a Soup and Sweet Lunch for Christian Aid. From a requirement to update our praise books, very positive investigation into using modern technology is ongoing. From a need to use our human resources better, a Congregational Survey has been prepared for distribution and action thereafter. Music continues to be very important in the life of our Congregation and in outreach. This year, as well as our annual visit to Inverkeithney, we gave a concert in Turriff, took part in the Buchan Heritage Society s Doric Service in Deer Church, gave a programme at Peterhead Methodist Church, a Choir Concert with friends was held (as a fundraiser), and also a further Christmas Concert was performed in aid of the new modern technology praise system. Despite so much work by our active members, encouraging lapsed members to return continues to be a challenge. Financial Review General Fund Income shows an increase from in 2015 to in 2016, due in part to a Stewardship Campaign focusing on Givings, but also includes a Gift Aid Reclaim from Because Expenditure only slightly increased from in 2015 to in 2016, the General Fund Balance increased from at the end of 2015 to a very healthy at the end of Fabric Fund had Investment Income of 415 and Rental Income from the Manse of 5248 in Expenditure of 4948 (preparing Longside Manse for a long term Let) left a Fabric Fund Balance of at the end of 2016 (plus of Fixed Assets). Endowment Funds of 4657 were held at the end of 2016 in the Bruce Bequest the Bruce Bequest is distributed between Buchan Presbytery Churches for the Poor of the Parish the Funds do not belong to the Kirk Session of Longside, but are paid out at the discretion of the Kirk Session who have been encouraged to continue to actively seek worthy recipients. Several Special Collections were taken up during 2016 see page 12. Agency Collections of is due to a clerical error in that the starting balances that were entered for the Agency figures were not all assigned to the Bank Accounts/Current Assets, the only way to correct this is after the year end Normal repairs and maintenance are charged to the General Fund, and extraordinary repairs and improvements are met from the Fabric Fund and/or by special Fundraising efforts. Reserves Policy It is the Trustees policy to hold reserves of in the Fabric Fund in case of major Fabric Expenses (including the Maintenance/Replacement of the Church Windows) and in the General Fund for minor Fabric Expenses in the Church, Hall and Manse. 5

6 Trustees Annual Report (cont) Year ended 31 December 2016 Statement of Trustees' Responsibilities The members of the Kirk Session / Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session / Congregational Board are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, M Gordon Session Clerk Date.. 6

7 Longside Parish Church of Scotland SC Independent Examiner s Report to the Trustees of Longside Parish Church I report on the Accounts of the charity for the year ended 31 December 2016 which are set out on pages 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 The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 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 of the statement of account for the year ended 31 December 2016, 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 9 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. Name: George Webster Address: 2 Bain Gardens, Mintlaw, Peterhead AB42 5HA Date: 7

8 Longside Parish Church Receipts and Payments Account Year ended 31 December 2016 Unrestricted Restricted Endowment Funds Funds Funds Total Total Receipts 3. Donations Activities for generating 4. funds Investment Income Receipts from charitable activities Total Receipts Payments Cost of generating funds Charitable Activities Governance Costs Total Payments Excess of Receipts over Payments for the year before transfers Transfers in Transfers out Excess of Receipts over Payments for the year There may be minor discrepancies in the totals as the pence are not being shown 8

9 Longside Parish Church Statement of Balances At 31 December 2016 Unrestricted Restricted Endowment Total Total Funds Funds Funds Bank & Deposit Balances Bank & deposit balances brought forward Movement in year: Excess of Receipts over Payments for the year Bank & deposit balances carried forward The accounts were approved by the Kirk Session and Financial Board on For and on behalf of the Kirk Session and Financial Board Session Clerk Treasurer 9

10 Longside Parish Church Notes to the Accounts 1 Trustee Remuneration and Related Party Transactions During the year ten trustees received reimbursement of expenses incurred totalling 877. In addition Mrs Shona Marr and Mrs Irene Birkett who are Trustees received 2350 and 270 respectively for providing their services as organists during the year, and S Urquhart, a related party to a Trustee, received 125 for joiner work completed during the year. 2 Movements in Funds At 31 At 1 January Dec 2016 Receipts Payments Transfers 2016 Unrestricted funds General Fund Fabric Fund Restricted funds Agency Collection Endowment funds The Bruce Bequest Total funds Purposes of Designated Funds Fabric Fund: The Trustees have set aside funds for large maintenance costs of the Church, Manse and Hall General Fund: this Fund is for the general annual running costs of Longside Parish Church Purpose of Endowment Fund Funds in the Bruce Bequest Fund are to be used for the poor or needy of the Parish at the discretion of the Kirk Session There may be minor discrepancies in the totals as the pence are not being shown 10

11 Unrestricted Restricted Endowment Funds Funds Funds Total Total Analysis of Receipts Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations GASDS Ordinary Offerings (Open Plate) Other Offerings (Non G Aid) Congregational Organisations Activitiesfor GeneratingFunds Contributions for Use of Premises Church Magazine (Adverts) Life&Work/Daily Bread/Crossreach Messy Church 521 Rental Income from the Manse Regular Fundraising Investment Income Receipts from Charitable Activities Weddings and Funerals Miscellaneous Income Endowment Income Analysis of Payments Cost of Generating Funds FWO Envelopes Charitable Activities Ministries & Mission Allocation Presbytery Dues Pulpit Supply Ministers Travel Expenses Ministers Telephone Other Staffing Costs Manse Council Tax 1284 Heat and light Insurance Other building costs Outreach Music Licenses Printing, stationery and postage

12 Other expenses Governance costs Independent Examiners Fees There may be minor discrepancies in the totals as the pence are not being shown Minister s Stipend 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 and the maximum stipend (in the fifth and subsequent years) Collections for Third Parties Christmas Collections Christian Aid Soup and Sweet (Harvest Thanksgiving) Longside Gala Mintlaw Gala (sent away by Deer) Celebration of Hope Quiz Monday Coffee Mornings: To Christian Aid To Parkinsons To Alzeihemers Celebration of Hope Poppy Scotland Unicef Jar of Grace

13 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES CONSOLIDATED FABRIC FUND Number of units held at 31 December (Unit Price at 31 December ) Market Value of Balances at 31 December CONSOLIDATED FABRIC FUND - REVENUE ACCOUNT Credit Balance at 31 December Interest and Dividends Received Credit Balance at 31 December