The Church of Scotland East Mainland Church OF SCOTLAND Congregational Accounts Year Ended 31 December 2015 Congregation No Scottish Charity No 452360 SC019770 East_Mainland_Church_Receipts_Payments_Accounts_2015 03/03/2016
Trustees' Annual Report The Trustees present the Annual Report and Accounts for the year ended 31 Decembe2015 Reference and Administrative Information Charity Name : East Mainland Church of Scotland, Orkney Charity Registration Number : SC019770 Congregational Reference Number : 452360 [Treasurer] Contact Address: Westkirk, Deerness, Orkney, KW17 2QH Appointed Trustees until Elders: Congregational Board Members: AGM in: 1984, 2016 1986 1988 1988 2017 1988 1991 1991, 2018 1993 1993 1994 1997 1997 1997 1997 1997 2005 2005 [N] New Board member or new Elder ex Board member 2014 [R] Resigned/ did not stand for re-election 2014 [D] Deceased 2014 2014 Principal Office Bearers Minister : Session Clerk: Clerk to the Board : Treasurer : Independent Examiner Bankers BA, C.A., Cert [to 29/03/2015] then Clydesdale Bank plc, 3 Broad Street, Kirkwall KW15 1DH East_Mainland_Church_Receipts_Payments_Accounts_2015 2 03/03/2016
Trustees Annual Report (continued) Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of the Model 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 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. 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 Kirk Session is responsible for the spiritual affairs of the Church and must meet once per year, thereafter, whenever the Moderator and the Session Clerk consider it The Congregational Board is the governing necessary. body with responsibility for fiscal matters which pertain to the running of the church and, similarly, meets once per year and thereafter whenever the Chairman and Clerk to the Board consider it necessary. 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 a ecumenical bodies in Scotland and beyond. Frequency of Services Services of worship are conducted weekly. The sacrament of Holy Communion is celebrated at least four times per year. There are frequent Family Services and the church meets socially after service on one Sunday of each month. A Newsletter is produced quarterly. Sunday School takes place after a children's address by the leader(s) of the service during non-family Services. Members of the Sunday School are presented with religious book prizes each year and take part in a Nativity Play at Christmas. ~ ~ ~ East_Mainland_Church_Receipts_Payments_Accounts_2015 3 03/03/2016
Trustees Annual Report (continued) Achievements and Performance Session Clerk's Report The East Mainland Church is, first and foremost, engaged in Christian witness. This could mainly be described under the heaings of Acts of Worship, Teaching and Pastoral Care in the East Mainland parish. There is Church Law and Procedure which governs the way we operate. Our financial affairs must also comply with the regulations handed down by the Office of the Scottish Charities Regulator After years of church rennovaions and vacancy we are now in a period of more normal conditions. It is reasonable to expect that our church building will not need much in the way of maintenance for some time. The manse and garage had repairs done on them during the last year. There is always a need for the church to interact with the wider community. The event which we chose in 2015 was a Flower Festival, over a weekend in September.This served more than one purpose; we benefitted from the expertise of other tallented individuals who put together a spectacular display of flowers on different themes, bringing in those who would not normally be within the building, and also it had a financial benefit for the church which more than compensated for the cancellation of the East Mainland Show where we would have met the public and sold food from our stand. It is always challenging to devise original verntures for our congregation. We are reliant on those who support our different groups in the congregation, whether the Guild, Suday School or choir. It is they, along with our Minister and office bearers, who make the congregation what it is. - Session Clerk Sunday School On 22 March the Sunday School held a sale of Easter cards and provided teas and waffles after the service. The fantastic sum of 119.75 was raised for Sunday School funds. The prizegiving was held on 21 June, we had the bouncy castle up in the Sunday School room to mark the end of term. For the flower display on the theme of peace which was held in September in the kirk we decorated a tree with white paper doves. For the Christmas service on 20th December we were looking for something a bit different. The idea of doing a puppet nativity was suggested. So we found a script and started making puppets. and were the narrators, and read the parts of and the angel, and read the parts for the shepherds and the wise men and helped with the puppets. We also sang Let s Go and Let s Jump with Joy. - Sunday School Teacher East_Mainland_Church_Receipts_Payments_Accounts_2015 4 03/03/2016
Trustees Annual Report (continued) The East Mainland Guild Many thanks are due to all 13 Guild members who have worked diligently throughout the year. Thanks go not only to the office bearers but to all members for their support of the Guild in so many ways. Meetings have included the Guild Theme for the next 3 years (Be Bold, Be Strong), with the material for 2015 entitled Go in Peace. Our monthly meetings included a talk on the Prison service, illustrated talks on Malawi and Poland, Yoga, Patchwork Quilting and Songs and Poems of Peace by our own members. In April it was good to meet together with Birsay, Harray and Sandwick Guild in the Milestone church. J OLM spoke about Peace and War and spoke of his love of flying. The Summer Rally was held in Orphir church when representatives from the Guilds in the county heard the address given by. The East Church was host to the Winter Rally when from the International Justice Mission gave a presentation. The Festive evening was a fine evening of food and friendship and entertainment by members. The annual Carol Service was held in the Holm Hall. The children of St Andrews School, with their headmaster r, performed some excellent singing and fiddle playing accompanied by their music teacher,. As always our Guild would welcome visitors and new members. The Guild encourages both women and men to commit their lives to Jesus Christ and enables them to express their faith in worship, prayer and action. All are very welcome. President, - Secretary. Messy Church Review During 2015 we had between 10-15 children at our Messy Kirk meetings. We had a range of different crafts and stories relating to different themes each month. Our one project was to make a banner for the kirk which was made by silk waxing which proved to be a very enjoyable task. We ended our session in June with a visit from and the ambulance. kindly came out and told us about his job and then we got to see inside the ambulance and hear what the sirens sounded like. - Co-ordinator East_Mainland_Church_Receipts_Payments_Accounts_2015 5 03/03/2016
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East Mainland Church, Orkney Year Ended 31 December 2015 Trustees Annual Report (continued) 1st April 2015 East_Mainland_Church_receipts_Payments_Accounts_2014 7 31/03/2015
Receipts and Payments Account Note Unrestricted Restricted Endowment Funds Funds Funds Total Total 2015 2015 2015 2015 2014 Receipts Donations 3 20746 20746 19211 Legacies 0 0 Activities for Generating Funds 3.1 7537 7537 3454 Bank and Deposit interest 3.3 0 0 0 Investment Income 3.3 0 130 130 279 28283 130 0 28413 22944 Rental of Premises 3.2 0 0 Sale of Assets 0 0 Sale of investments 0 0 Grants/Reimbursements 0 2524 2524 10114 Receipts from General Trustees 0 0 Receipts Guild 7 774 774 1265 Receipts Sunday School 8 213 213 306 Receipts from Messy Church 9 155 155 100 Total Receipts 29425 2654 0 32079 34730 Payments 4 Cost of generating funds -924-137 -1061-651 Charitable activities -20964-20964 -26011 Fabric maintenance 0-16255 -16255-43710 Total Payments -21888-16392 0-38280 -70372 Excess of Receipts over Payments for the year, before transfers 7537-13738 0-6201 -35643 Transfers 2-304 304 0 0 Excess of Receipts over Payments for the year 7233-13434 0-6201 -35643 East_Mainland_Church_Receipts_Payments_Accounts_2015 8 03/03/2016
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Notes to the Accounts 1 Trustee Remuneration and Related Party Transactions On behalf of the a total of 1020 was paid in respect of travelling expenses and 1,504 for Manse rates. The firm of was paid a total of 10,680 for services relating to the installation of Secondary Glazing to the church and for manse fabric repairs Other than where noted above, no trustee received any remuneration during the year and no pp. Independent trustee or person related to a trustee had any personal interest in any contract or transaction Examiner: entered into by the charity. current a/c @ Yr End 2 Movements in Funds At 1 January At 31 Dec 2015 Receipts Payments Transfers 2015 Unrestricted Funds [Deposit a/cs] 7 Sunday School 798 213-51 0 960 - - 8 Guild 881 774-1,042 0 613 - - 9 Messy Church 3 155-111 0 47 - - Tait's Trust Fund 168 0-168 0 0 0 0 General Fund 7,737 28,588-20,821-304 15,200 15,200 Restricted Funds [Deposit a/cs] Fabric Fund Refurbishment Fund Carpeting Fund Secondary Glazing Fund Organ Fund Parishioner's Fund Disabled Access Fund 9,587 29,730-22,192-304 16,820 0 15,200 10,077 608-2,344 0 8,341 8,320 22 4,632 0-4,623 0 10 10 0 4,002 24 0 0 4,027 4,027 0 8,309 399-9,000 304 12 11 0 1,775 210-122 0 1,864 1,784 80 1,286 7 0 0 1,293 1,090 202 311 1,101 0 0 1,412 313 1,100 30,393 2,349-16,088 304 16,959 15,555 1,405 Endowment Funds [none] 0 0 0 0 0 0 0 Total Funds 39,980 32,079-38,280 0 33,779 15,555 16,605 a a a a a Inverstor's Trust Holding * East_Mainland_Church_Receipts_Payments_Accounts_2015 10 03/03/2016
Notes to the Accounts [continued] Note 2 [continued] Purposes of Designated Funds Sunday School Fund: [managed as a separate entity to church finances] provides for learning materials, prizes and excursions for young churchgoers. East Mainland Guild Fund: [managed as a separate entity to church finances] provides for the work of the Guild. Messy Church Fund : [manged as a separate entity to church finances] provides local funds for a facility set up in 2014 which involves creativity, celebration and hospitality with an aim to model and promote good ways of growing as a global and local church family, primarily amongst people who don't already belong to another form of church Tait's Trust: Receives [nominally] a portion of the interest on an endowment, outwith the control of the East Mainland Church, and is gifted for general church use. General Fund: is the default fund, through which the majority of our housekeeping transactions are conducted. Purposes of Restricted Funds Fabric Fund: to provide for the general maintenance and repair of the church's property. Refurbishment Fund: was set up speciically to receive and dispense funds in relation to our recent refurbishment project. It is largely redundant currently. Carpeting Fund: to provide for the costs associated with [replacement] floor coverings within church buildings. Secondary Glazing Fund: to provide additional insulation to the windows of the original single-glazed worship area of the church. Completed in 2015. Organ Fund: for the purchase and maintenance of all aspects of music used for worship. Parishioner's Fund: stores any remnant from the Tait's Trust dividend which is received each year to be distributed to parishioners at Christmas. Any suitable excess will be added to a subsequent distribution. Disabled Access Fund was set up to provide access and comfort needs, within the church building(s), for those with disabilities. Purposes of Endowment Funds We do not have any Endowment Funds, currently. East_Mainland_Church_Receipts_Payments_Accounts_2015 11 03/03/2016
Notes to the Accounts [continued] Unrestricted Restricted Endowment Funds Funds Funds Total Total 2015 2015 2015 2015 2014 3 Analysis of Donations WFO Scheme [non-gift Aid] 0 0 Charities Aid 0 0 60 Gift Aid Donations 9220 9220 7712 Tax Recovered - Gift Aid Donations 4374 4374 4456 Ordinary Offerings (Open Plate) 6523 6523 6304 Congregational Organisations 629 629 679 20,746 0 0 20,746 19211 Analysis of Activities for Generating Funds Regular Fundraising Events 3132 3132 1786 Weddings & Funerals 635 635 370 From sale of items 3642 3642 561 Life & Work Magazine Subscriptions 0 738 Premises Hire 128 128 7,537 0 0 7537 3454 Other means of income Investment dividends 0 130 130 279 Interest on sale of assets 0 0 0 Grants/Reimbursements 0 2524 2524 10114 8 To East Mainland Guild 774 774 1265 7 To Sunday School 213 213 306 9 To Messy Church 155 155 100 Legacies 0 0 0 1142 2654 0 3796 12065 Total Receipts 29,425 2654 0 32,079 34730 East_Mainland_Church_Receipts_Payments_Accounts_2015 12 03/03/2016
Notes to the Accounts [continued] Unrestricted Restricted Endowment Funds Funds Funds Total Total 4 Analysis of Payments 2015 2015 2015 2015 2014 Cost of Generating Funds Direct Fundraising Costs -167-137 -304-70 Advertising -717-717 -455 Hire of Premises -40-40 -126-924 -137 0-1061 -651 Charitable Activities Ministries & Mission -10568-10568 -11227 Presbytery dues -818-818 -809 Local Staffing Costs Minister's Travelling expenses -1261-1261 -1034 Minister's other expenses 0 0 0 Locum Minister's Fees 0 0-1121 Manse Council Tax -1503-1503 -1825 Pulpit Supply -720-720 -169 Organ & Music 0-122 -122-100 Church Cleaner 0 0 0 Building Costs Heat/Light [Electricity] -1736-1736 -1669 Buildings Insurance -1497-1497 -1462 Manse maintenance -79-79 -265 Other Local Costs Guild Expenditure -1042-1042 -1029 Sunday School -50-50 -153 Expenditure Messy Church Expenditure -111-111 -97 Church Office expenses -366-366 -14 Purchase of Investments 0 0-3600 Congregational -368-368 -305 Organisations Life & Work -298-298 -323 Newsletter -448-448 -470 Other expenses 0 0-339 Charitable Activities -20864-122 0-20986 -26011 Fabric Maintenance -16133-16133 -43710 Total Charitable Costs -20864-16255 0-37119 -69721 Governance Costs Independent Examiner's fee -100-100 0 Other payments 0 0 Total Payments -21888-16392 0-38280 -70372 East_Mainland_Church_Receipts_Payments_Accounts_2015 13 03/03/2016
Notes to the Accounts [continued] 5 Minister's Stipend All Church of Scotland congregations contribute to the national stipend fund which bears the costs of all ministers' stipends are and employers' 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 26,119 and the maximum stipend in 5th and subsequent years of service 32,098. 6 Collections for Third Parties 2015 2014 Christian Aid 2866 2696 Mary's Meals 0 500 7 Sunday School Accounts Save the Children 0 25 Mallawi Appeal 418 86 Fair Necessities 446 0 Balance as at 1 Jan Total Income Total Expenditure Balance as at 31 Dec 2015 2014 798 644 213 306-50 -153 960 798 8 Guild Accounts 9 Messy Church Balance as at 1 Jan Total Income Total Expenditure Balance as at 31 Dec Balance as at 1 Jan Total Income Total Expenditure Balance as at 31 Dec 2015 2014 881 645 774 1,265-1,042-1,029 613 881 2015 2014 3 0 155 100-111 -97 47 3 East_Mainland_Church_Receipts_Payments_Accounts_2015 14 03/03/2016
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES CAPITAL ACCOUNT 2015 2014 Deposit Capital 0 0 Consolidated Capital 0 0 Market Value of Balances at 31 December 0 0 Credit Balances Held at 31 December at cost 0 0 REVENUE ACCOUNT Credit Balances at 31 December 772 3503 TEMPORARY ACCOUNT Credit Balances at 31st December 0 0 c.f. Supporting docs pp 16 East_Mainland_Church_Receipts_Payments_Accounts_2015 15 03/03/2016
Supporting Documents East_Mainland Church_Receipts_Payments_Accounts_2015 16 03/03/2016