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: Charity Registration Number: Rothiemurchus & Aviemore Church of Scotland SC003282 Congregation Reference No: 362122 Contact Address: The Church Treasurer Lintrathen 7 Mitchell Road Aviemore PH22 1SH Trustees Kirk Session Rev C Wallace (Interim Moderator) P Cruikshank M Duncan S Fraser B Paterson D Pentland M Stewart J Nethercott (appointed September 2015) J Gordon died August 2015 Principal Office-bearers Interim Moderator: Rev Donald Walker (Retired October 2015) Rev Christopher Wallace (Appointed October 2015, Retired February 2016) Rev Jim McEwan (Appointed February 2016) Session Clerk: Mark Duncan Church Treasurer: Gavin Stewart Independent Examiner Roy Alexander Lochnagar Main Street Newtonmore Bankers Bank of Scotland, Main Road, Aviemore PH22 1RH Page 1 of 13
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. If no minister is in position the Presbytery select an Interim Moderator to fulfil this role. 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 since 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. Page 2 of 13
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 host s homes. Some members attend Bible Studies run by Insh and Alvie Church. 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, Quilting Group Aviemore Art Club SWRI Community Café Badenoch & Strathspey Foodbank Alcoholics Anonymous Foodbank and School Foodbank Mother & Toddler Group MP Surgery Local Council Committee Meetings English Lesson for foreign residents 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. Page 3 of 13
Achievements and Performance Sunday morning attendance varies in total from 20 to 110 and normally includes a number of visitors. 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 monthly with support from Alvie & Insh. Numbers attending, which include parents & children, range from 25 to 90. Due to the numbers attending it has been held in a local hall. 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 Kitchen facilities and fixtures continue to be upgraded. The Food Bank continues to operate from the Church Hall holding a drop in Food bank café on a Thursday and some children from local Primary Schools come along on some Monday and Friday mornings to help sort out the food donated. The church hall rooms are made available for community use and home a variety of organisations and groups. The loss of the Air Training Corps to their new building will reduce Hall rent income by approx 2500 per annum. 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 2254 was reclaimed in March 2015. We intend claiming it back every 12 months unless the financial position changes. At present we are in a position to claim back over 2000. 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 the summer of 2015 the Air Training Corps moved to a purpose built facility which has resulted in a drop of 2500 per annum in hall hire income. We have made their booking times available to other organisations. Hall Hire income totalled 5233 which included the last payment of 2310 from the Air Training Corps. The Sunday School groups have two charities which are supported by fund raising and donations. Page 4 of 13
Reserves Policy It is the Trustees' policy to hold reserves in the Current Account at a minimum of six months' expenditure, and with unrestricted cash funds at the bank now standing at 15,343 this been maintained. We invested 15,000 in 2015 with the Church of Scotland Investors Trust in our Deposit Fund for General Congregational Purposes and aim to continue to add to this as funds permit. This Fund now contains 25,771. This year a surplus of 9,885 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. The Church also held 10771 of restricted funds which have been provided for the purpose specified in Note 2. Page 5 of 13
Rothiemurchus and Aviemore Church of Scotland Receipts and Payments Account Year ended 31 December 2015 Unrestricted Restricted Endowm't Funds Funds Funds Total Total 2015 2015 2015 2015 2014 Receipts Note Donations 3 12,571 12,571 14,414 Legacies Activities for Generating Funds Bank & Deposit interest 68 68 119 Investment Income 32 32 0 12,602 68 12,671 14,533 Rental of premises 5,233 5,233 3,540 Sale of assets Sale of investments 1,339 1,339 0 Grants Receipts from General Trustees 0 0 Other Receipts 1,250 1,250 1,725 Total Receipts 20,424 68 0 20,493 19,798 Payments 4 Costs of generating funds Charitable activities 10,607 10,607 8,363 Governance costs Other payments Total Payments 10,607 0 0 10,607 8,363 Excess of Receipts over Payments for the year before transfers 9,817 0 0 9,886 11,435 Transfers 0 0 0 Excess of Receipts over Payments for the year 9,817 0 0 9,886 11,435 Page 8 of 13
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 2015 Receipts Payments Transfers 2015 Unrestricted funds General Fund 20,526 20,424 10,607 0 30,343 Restricted funds Restoration/Fabric Fund 10,703 0 0 0 10,703 31,229 20,424 10,607 0 41,046 Restricted Funds Restoration Fund: This is a fund to assist with renovation work to the Church. Page 10 of 13
Rothiemurchus and Aviemore Church of Scotland Notes to the Accounts Unrestricted Restricted Endowm't Funds Funds Funds Total Total 2015 2015 2015 2015 2014 3 Analysis of Donations WFO Scheme (non Gift Aid) 0 0 0 Gift Aid Donations 4,219 4,219 4,009 Tax Recovered on Gift Aid Donations 2,255 2,255 2,506 Ordinary Offerings (Open Plate) 5,729 5,729 7,634 Other Offerings, Donations etc 369 369 265 12,571 0 0 12,571 14,414 4 Analysis of Payments Costs of generating funds Investment Managers' fees 0 0 0 Offering envelopes 0 0 0 0 0 0 0 0 Charitable activities Ministries & Mission allocation 2,840 2,840 1,558 Presbytery dues 799 799 788 Voluntary Additional Stipend 0 0 0 Minister's expenses 202 202 0 Pulpit supply 822 822 2,010 Vacancy Costs 0 0 200 Fabric repairs & maintenance 1,104 1,104 608 New Furniture for Church & Hall 0 0 0 Church refurbishment 0 0 0 Council Tax 0 0 0 Heat & light 2,248 2,248 1,418 Insurance 1,351 1,351 1,156 Manse Maintenance 491 491 696 Church cleaning expenses 108 108 0 Messy Church 162 162 676 Printing, stationery and postage 93 93 50 Other expenses 76 76 255 Donation to Christian Aid 2 2 0 Donation to Hyderbad 291 291 0 Sunday School Expenses 143 143 404 Recharge to Alvie Church -968-968 -1,455 Third party Payments 1,050 1,050 0 2014 unbanked Payment -206-206 0 10,607 0 0 10,607 8,363 Governance costs Independent examiner's fees 0 0 Other payments Purchase of assets 0 0 Purchase of Investments 0 0 0 0 0 0 0 Page 11 of 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 26,119 and the maximum stipend (in the 5th and subsequent years) 32,098. 2015 2014 6 Collections for third parties Chair For Emma 10 846 Hyderbad & Johannesburg Sunday School projects 169 334 Badenoch & Strathspey Foodbank 382 548 Christian Aid & Care Commission 353 179 913 1,907 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, Sunday School Project and towards a new chair for Emma (a disabled foster child of one on the congregation). APPENDIX 1 CAPITAL ACCOUNT FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2015 2014 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 9,806 9,661 G R Memorial Fund 11 Units 55 55 Market Value of Balances at 31 December 125 128 REVENUE ACCOUNT Consolidate Fabric Fund Credit Balance at 31 December 22,924 15,262 Page 12 of 13
Appendix 2 2015 Opening & Closing Current Account Balance Adjustments Opening Balance 20,526.52 Non Church Collections from 2014 (paid 2015) -1,049.85 2014 Credit to be added 205.70 19,682.37 Closing Balance 15,415.58 Cheque payment debit not included -71.75 15,343.83 Page 13 of 13