The Church of Scotland. Rothiemurchus and Aviemore Church of Scotland
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1 The Church of Scotland Rothiemurchus and Aviemore Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS Congregation No: Charity No: SC
2 Reference and Administrative Information Charity Name: Charity Registration Number: Rothiemurchus & Aviemore Church of Scotland SC Congregation Reference No: Contact Address: Trustees Kirk Session Rev D Walker (Interim Moderator) P Cruikshank M Duncan S Fraser J Gordon B Paterson D Pentland M Stewart The Church Treasurer Lintrathen 7 Mitchell Road Aviemore PH22 1SH The Congregational Board ceased to exist on 31st Dec 2013 following introduction of Unitary Board. The following were members. E Fyfe (Retired 31 Dec 2013) A Gallacher (Retired 31 Dec 2013) B Warde (Retired 31 Dec 2013) G Stewart (Retired 31 Dec 2013) Principal Office-bearers Interim Moderator: Rev Trevor Hunt (Retired October 2014) Rev Donald Walker (Appointed November 2014) Session Clerk: Mark Duncan Church Treasurer: Gavin Stewart Independent Examiner Peter Lamb 19 Dalfaber Park Aviemore PH22 1QF Bankers Bank of Scotland, Main Road, Aviemore PH22 1RH 01/12
3 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 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. Organisational Structure The Kirk Session, meets a minimum of four times a year (more often if required), and is responsible for spiritual affairs within the church. Team ministry has been introduced with groups Adult Education, Pastoral Care, Communications, Worship and Children's' Ministry. These are lead by members of the Kirk Session and members of the Congregation.. The Kirk Session is chaired by the minister (or Interim Moderator whilst the minister s position is vacant) and certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The congregation has been linked with that of Alvie and Insh from 11 November 2007, i.e. the two congregations have one minister and have agreed to share the cost of the minister's expenses but remain otherwise independent. 02/12
4 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. A service of worship is held in Aviemore on Sundays at 11.15am when the Sunday School, now called 'Pathfinders' and 'Explorers' meets then, after which tea and coffee are available. Ladies Bible Study group meets every second Monday in different hosts homes. Some members attend Bible Studies run by Insh and Alvie Church. Group Bible Study is addressed in small numbers: there is a meeting held in a member's home and there is some participation in similar events held by the linked congregation. The congregation support a non-denominational Tuesday Evening Fellowship meeting. This is normally held the Church hall. The Church hall is utilised extensively by the local community. The following groups meet The Healing Rooms, The Richmond Fellowship, Childminding Group Quilting Group Air Training Corps Aviemore Art Club SWRI Carers Support Group Single Men s Group Community Café Badenoch & Strathspey Foodbank English Lesson for foreign residents Children s Cheer leading Classes Alcoholics Anonymous The cellar is used as a store for sports equipment belonging to the Aviemore Air Training Corps. Annual Remembrance Services are held in the church and at the war memorials in Aviemore and Glenmore. Communion is observed three times a year and wedding and funeral services are held as necessary. 03/12
5 Achievements and Performance Sunday morning attendance always includes a number of visitors and varies in total from 25 to 120. Accessibility continues to improve. Praise words are projected onto the back wall for all to view. Worship is enhanced with the support of a praise band. Messy Church continues to be held once a month over the winter months with support from Alvie & Insh, numbers attending, which includes parents & children, range from around 25 to 90. Due to the numbers attending, it has been held in the local school, a local nursery and is now held in a local hall. The church hall rooms are available for community use. A Community Café established in 2012 continues to be held every Wednesday in the Church Hall supported by a team of volunteers. The café provides for residents and visitors and particularly encourages and involves local residents who exist on the fringes of the community. The Café repeated the success of its Annual Christmas Dinner serving a festive dinner for around 20 people in a local Café where cooking facilities are suitable for such an event. The Kitchen continues to be upgraded with hand washing sink and additional storage cupboards. The Food Bank continues to operate from the Church Hall holding a drop in Food bank café on a Thursday and some children from the local Primary School come along on a Friday morning to help sort out the food donated. Financial Review Most of the income comes from the church members, adherents and visitors. The recovery of income tax through Gift Aid is important. A total of 2505 was reclaimed in March We intend claiming it back every 12 months unless the financial position changes. At present we are in a position to claim back over Donations come from the use of the church for weddings and funerals, and from the hire of the church hall by some of the above educational and leisure organisations. In 2015 the Air Training Corps will be moving to a purpose built building and will result in a drop of around 2000 in our hall hire income. We will be actively seeking other organisations to take over their bookings. Hall Hire income totalled The Sunday School groups have two charities which are supported by fund raising and donations. We raised funds for a special chair for a young disabled member of the Sunday School who is fostered by a couple, who are members of the congregation. Over 700 was raised for this chair which also costs over /12
6 Reserves Policy It is the Trustees' policy to build up reserves to approximately six months' expenditure, and with unrestricted cash funds now standing at 20,526 this been maintained. We will seek to invest some of this in order to receive some additional income. This year a surplus of 11,374 was achieved primarily due to the fact that we are still seeking a Minister and therefore the associated costs of having a minister in place are considerably reduced. This figure also included just over 1,000 which had been collected on behalf of 3rd Parties but not yet distributed. The Church also held 10,703 of restricted funds which have been provided for the purposes specified in Note 2. 05/12
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9 Rothiemurchus and Aviemore Church of Scotland Receipts and Payments Account Year ended 31 December 2014 Unrestricted Restricted Endowm't Funds Funds Funds Total Total Receipts Note Donations 3 14, ,414 16,251 Legacies Activities for Generating Funds Bank & Deposit interest Investment Income 14, ,533 16,352 Rental of premises 3,540 3,540 4,375 Sale of assets Sale of investments Grants Receipts from General Trustees 0 0 2,834 Other Receipts 1,725 1, Total Receipts 19, ,798 24,154 Payments 4 Costs of generating funds Charitable activities 8, ,363 38,609 Governance costs Other payments Total Payments 8, ,363 38,609 Excess of Receipts over Payments for the year before transfers 11, ,435-14,454 Transfers Excess of Receipts over Payments for the year 11, ,435-14,454 Page 8 of 12
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11 Rothiemurchus and Aviemore Church of Scotland Notes to the Accounts 1 Trustee Remuneration and Related Party Transactions No Trustee received any remuneration during the year. No Trustee or any person related to a Trustee had a personal interest in any contract or transaction entered into by the charity during the year. 2 Movement in Funds At 1 January 31-Dec 1014 Receipts Payments Transfers 2014 Unrestricted funds General Fund 9,152 19,737 8, ,526 Restricted funds Restoration Fund ,794 19,798 8, ,229 Purposes of Restricted Funds Restoration Fund: This is a fund to assist with major renovation work to the Church. Page 10 of 12
12 Rothiemurchus and Aviemore Church of Scotland Notes to the Accounts Unrestricted Restricted Endowm't Funds Funds Funds Total Total Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations 4,009 4,009 5,019 Tax Recovered on Gift Aid Donations 2,506 2, Ordinary Offerings (Open Plate) 7,634 7,634 8,536 Other Offerings, Donations etc ,788 14, ,414 16,251 4 Analysis of Payments Costs of generating funds Investment Managers' fees Offering envelopes Charitable activities Ministries & Mission allocation 1,558 1,558 8,416 Presbytery dues Voluntary Additional Stipend Minister's expenses Pulpit supply 2,010 2,010 1,351 Vacancy Costs Fabric repairs & maintenance ,572 New Furniture for Church & Hall 0 0 2,461 Church refurbishment ,059 Council Tax Heat & light 1,418 1,418 2,107 Insurance 1,156 1,156 1,093 Manse Maintenance ,603 Church office expenses Messy Church Printing, stationery and postage Other expenses Donation to Sunday School Projects Sunday School Expenses Recharge to Alvie Church -1,455-1,455-4,210 8, ,363 38,609 Governance costs Independent examiner's fees 0 0 Other payments Purchase of assets 0 0 Purchase of Investments Page 11 of 12
13 Rothiemurchus and Aviemore Church of Scotland Notes to the Accounts 5 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 25,607 and the maximum stipend (in the 5th and subsequent years) 31, Collections for third parties Chair For Emma Johannesburg Project Badenoch & Strathspey Foodbank 548 2,165 Ron Whytes Retiral Christian Aid & Care Commission ,907 3,476 Of the above 857 has been paid out leaving 1050 still to be paid from the accounts 7 Heritable properties, consisting of church, hall, and manse are not recorded in the accounts. The title deeds are held by the General Trustees. 8 Restricted Donations, Donations were received for Badenoch & Strathspey Foodbank, Johannesburg Project and towards a new chair for Emma (a disabled foster child of a couple from the congregation). APPENDIX CAPITAL ACCOUNT FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES Credit Balances held at 31 December at cost 9,106 9,106 Consolidated Fabric Fund - 7,264 shares Market Value of Balances at 31 December 9,661 9,225 G R Memorial Fund Units Market Value of Balances at 31 December REVENUE ACCOUNT Credit Balance at 31 December 15,262 14,792 Page 12 of 12
The Church of Scotland. Rothiemurchus and Aviemore Church of Scotland
The Church of Scotland Rothiemurchus and Aviemore Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS Congregation No: 362122 Charity No: SC003282 2015 Reference and Administrative Information Charity Name:
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