Bucksburn Stoneywood Church 2018 accounts · Communion was celebrated 4 times a year and on Maundy Thursday. In 2018, the church began moving forward with the agenda set by the Local

Bucksburn Stoneywood Parish Church of Scotland 19 Old Meldrum Road

Bucksburn ABERDEEN AB21 9AD

ANNUAL ACCOUNTS (RECEIPTS AND PAYMENTS)

Year ending 31st December 2018 Budget 2019

Congregational Reference Number 311886

Congregational Ref No 311886 Page �1 Scottish Charity Number SC017404

Reference and Administrative Information

Charity Name: Bucksburn Stoneywood Parish Church of Scotland

Charity Registration Number: SC017404

Congregation Reference No: 311886

Contact Address: 19 Old Meldrum Road Bucksburn ABERDEEN AB21 9ADTrustees Minister: N Parker

Elders:E Bruce; G Cruickshank; R Cruickshank; A Henderson; Michael Hepburn; Ann Hepburn; K MacIntosh; C Mundie (died 17-12-18); G Rennie; M Rennie; J Stephen; D Stewart; E Wedderburn.

Board Members:M Anderson-Smith; M Angus; R Angus; M Mundie; M Munro (died 05-04-18); Murray Hepburn; A Prideaux; L Rennie; D Rothnie; M Still.

Principal Office-bearers

Minister: Rev Dr Nigel ParkerSession Clerk: Mr Michael HepburnClerk to the Board: Mrs Muriel RennieChurch Treasurer: Vacant

Independent Examiner

Frank Burnett132 Braehead WayBridge of DonAberdeenAB22 8SD

Bankers

Clydesdale Bank,Dyce BranchVictoria StreetDyceAberdeenAB21 7AX


Trustees’ Annual Report Year ended 31 December 2018

Structure Government and Management

Governing Document

The Church is administered in accordance with the terms of the Model 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 six times in a year. 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 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.

Regular activitiesSundays10.30am Worship servicesTuesdays The Guild meets monthly between Bucksburn Stoneywood Church and DyceWednesday 1.30pm Scottish country dancing (October-March)Thursdays Fortnightly: The welcome cuppa 10-11.30amOccasional fellowship and teaching meetings 7.30pmFridaysParent and Toddler group 9.15-11am (from August)

The hall is also used extensively by external groups such as: Jazzercise; Slimming world; Canine training; Yoga.


Trustees’ Annual Report Year ended 31 December 2018 (cont)

Achievements and Performance

At 31st December 2018 there were 380 members, a decline from 391 members at the same time the previous year. There was one wedding and one baptism in the year. There were 13 funerals. Communion was celebrated 4 times a year and on Maundy Thursday.

In 2018, the church began moving forward with the agenda set by the Local Church Review (LCR). In January the church leadership met together for a conference with Anne Smith Elder trainer in the presbytery of Aberdeen. Items considered included team building and leading worship. The LCR encouraged closer working with neighbouring churches. In March the congregation hosted a quiz and curry night with Dyce church at the Dyce Tandoori. The local area was invited but many of the folks who came already had a church connection. At Easter we shared a Good Friday service at Newhills and an open air Easter Day service with Dyce in the Dandara development.

In March 2018, the congregation moved over to the use of Church Hymnary 4th edition. The larger print and clean pages were appreciated. While using familiar and well loved hymns already known, new items from CH4 and other sources have been slowly introduced. Laura Gow has grown in her performance of music and has used her clarinet in worship.

Themes of the services have included a major series on the Joseph stories from Genesis 37-50; the lectionary was followed at other times.

In the summer, following an initiative from a young mum in the community, a Parent and Toddler group was set up. Again the areas of the new housing on Mugiemoss Road and the Stoneywood estate were leafleted. The group had a strong start and continues to have a committed attendance of some 15-20 infants and their carers (including dads and grannies). The local Health Visitors have encouraged attendance by new mums. This is opening a door for some to connection to the church. The church applied unsuccessfully for GoForIt funding.

While this is a welcome new initiative, it was a sadness to many that our own branch of the Guild felt that it was no longer viable. The decision was taken to join with the Guild at Dyce, who graciously welcomed members and who agreed to meet from time to time on the Bucksburn Stoneywood premises. This was a tangible expression of partnership. It is largely through the Guild that we share the World Day of Prayer service, though the local 2018 service was cancelled because of the ‘Beast from the East’.

It was during the summer that the long awaited quinquennial property inspection took place. It has been 9 years since the last inspection. The congregation were commended for the improvements to the new toilet block, flooring and the fire alarm system together with ongoing repairs to the roof. However, there were other items needing to be attended to. This was to be expected for a building approaching 175 years old.

The Board has already undertaken much of the work regarded as urgent by the report: new heater guards; painting of railings; signage; investigation of the roof structures; and plaster cracking in the sanctuary. Emergency lighting was installed in January 2019. Other ‘urgent’ work includes guttering and decorative work. However, following advice from the General Assembly of 2018, the presbytery of Aberdeen has placed (in December 2018) a moratorium on all non-essential building work until an assessment of which church buildings are needed for the mission of the church in the city. It is hoped this will be completed by May 2019.



The issues of older buildings is one we share with our near neighbours at St Machar’s Episcopal church. However more positively we also shared the cost and the distribution of a Christmas card to the whole parish. This detailed both churches’ service schedule over the Christmas season and carried greetings. Other churches were invited to participate in the initiative but politely declined and this was respectfully acknowledged.

The Board organised a number of regular fundraising events through the year: soupnsweet lunches; strawberry tea; autumn coffee morning; St Andrewstide event. This year, one of the members took the initiative to set up a ‘Christmas Market’. Independent traders and home workers were able to sell their quality goods for a modest donation to the church. The church raised funds through refreshments.

The Welcome cuppa continued to be a source of strength. In September this was ‘converted’ to ‘the biggest coffee morning in the world’ and funds were given to Macmillan cancer charity. There were special collections for Christian agencies and missions. The food bank of the Instant Neighbour Trust continued to receive good support. There was a fund raising organ concert by Jim Addison. This was for the ‘Butchers in the heart of the community’ appeal for local defibrillators. Together with funds from another concert at Newhills church, there is now a defibrillator outside H&S Milne, another at the Beacon Centre and one outside Davy’s chipper.

A service and an act of remembrance at the local war memorial were held to mark the 100th anniversary of the end of the first world war .

The minister ’s time as interim moderator at St John’s church for Deaf people came to an end in December. Rev Mary Whittaker, whom he had been supervising as a probationer, was appointed as the full time minister for the Deaf community in Aberdeen and the North of Scotland. The minister also finished his term of office as convener of the Ministries committee. He was appointed to a working group looking at uniting the presbyteries of Aberdeen and Shetland. He was a commissioner at General Assembly. He is chaplain to 102 (Aberdeen Airport) ATC Squadron and was padre to a summer camp at RAF Coningsby. Mrs Ann Hepburn continued as Safeguarding trainer in the presbytery.

Financial Review

During 2018 there was much exceptional expenditure on property. There was some exceptional income from new initiatives and from a legacy. When these exceptions are stripped out it can be said that the congregation was once again able to pay for its regular expenditure out of its regular income.

When exceptions are included, the overall assets of the congregation declined by £5599.93 to £133,550.07 However the transfer from the Duncan Watt Legacy means that the General Fund saw an increase of £4235.61.

The largest source of income continues to be the giving of the congregation. In an age of declining attendances the donations of members continues to meet budget expectations. During the year a number of folks changed their mode of giving from WFO envelopes to bank standing order. This is shown in the changing proportion in the respective figures. This has also made a big reduction on the cost of envelopes.

It had been hoped to reclaim a backlog of tax through the Gift Aid scheme. Presbytery has offered help but other activities have delayed the process. The Gift Day again exceeded its budget expectations and it forms a critical part of the financial health of the congregation.


Trustees’ Annual Report Year ended 31 December 2018 (cont) The fund raising activities were boosted by the Christmas market and the sale of pens. The welcome cuppa continues to to maintain its contribution to the financial and social life of the congregation. Investment income continues to vary from year to year, given changing market conditions.

Once again rental income for the use of premises has been strong. The amount raised in this way is now sufficient to pay the entire regular maintenance of the church and hall buildings (heating, lighting, cleaning, insurance, equipment and health and safety contracts etc). Our church buildings pay for their own upkeep (but not including the manse expenses).

There were various donations but we note with gratitude the transfer of £450 from the BB funds. The company had closed sometime ago but the funds had not been distributed. The funds also previously paid for a Smart TV in the Session House. An anonymous legacy was received through the minister.

Two further items of income need to be mentioned. (1) The presbytery of Aberdeen awarded the congregation £11000 from its Ministries and Mission (M&M) allocation to pay for the new heating system in the church hall. This reduced our nett contribution to M&M to £9816. The cost for a full time minister (see note 5, page 22) is clearly a lot more than we pay. We are not a self sufficient congregation. (2) Our M&M contribution is paid in ten monthly transfers between February and November. For whatever reason, the transfer was repeated in December, meaning we have overpaid by £2081.80. This will be recovered but is accounted for as an asset at this time.

Taking these into account our largest expenditure was not the M&M contribution but the new heating system for the church at £11079.90. This includes VAT which can be reclaimed from the Listed Places of Worship Scheme. This expense was part of a package of capital works that have been either planned for a while or deemed ‘urgent’ or ‘essential’ by the quinquennial property survey. The total cost of these was £21,235.80. This is distinguished from the regular maintenance items (£3298.76, see note 7 on page 22 of the accounts).

As mentioned the presbytery contributed £11000 towards the boiler cost. The balance, £10,235.80, was paid by the Duncan Watt legacy in accordance with the terms of the legacy and the previously expressed wishes of the congregation. This is shown as a transfer in the accounts. It maintains the principle that the General Fund pays for regular expenditure out of regular income. Exceptional expense is borne by special funds.

The Minister’s expenses included purchase of a new computer (General Assembly allowed expense); Ministers have 6 weeks’ holiday with 7 Sundays off plus General Assembly Sunday which the minister attended, giving £480 pulpit supply (£60/Sunday). Among other local costs, we have seen reductions on our bills for hall telephone, gas and electricity. This is due to a review of the monthly budget amounts we pay for these items. The large increase in outreach and education is due to the leafletting of the parish with Christmas cards, the quiz and curry night, and parts of the parish with cards advertising for the new Parent and Toddler group. These cards are an integral part of building a relationship with our parish (It emerged at the end of the year the cheque for the Quiz and curry night had not been cleared. We are also crediting St Machar’s church with their contribution to the Christmas card cost received in January 2019.)

We are grateful to be able to meet all our dues and more. However, we are supported by other congregations with their own financial issues.



Reserves Policy

It is the Trustees’ policy that regular running costs of the church should be met by the regular income of the church. The present level in the General Fund account is necessary for cash flow and represents around 4 months’ of income. The Income Bond is a historical long term investment. The Scope of the quinquennial property report and the missional challenge to the congregation behoves prudence in the use of the funds.

At year’s end the church held £92,342.81 of Restricted funds which have been provided for the purposes specified in Note 2.

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 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 2007. 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,


Independent Examiner’s Report to the Trustees of Bucksburn Stoneywood Parish Church

I report on the accounts of the charity for the year ended 31st December 2018 which are set out on pages 9 to 22.

Respective responsibilities of trustees and examinerThe 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.

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 statementMy examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 statementIn 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, 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.


Bucksburn Stoneywood Parish Church of Scotland Receipts and Payments accounts Year ended 31st December 2018

Unrestricted Funds 2018

£

Restricted Funds 2018

£

Endowment funds 2018

£

Total 2018 £

Total 2017 £

Note

RECEIPTS

Donations 2,3 29026.47 523.53 29550 30089.15

Legacies 3500 3500 2000Activities

for generating

funds3014.16 3014.16 2961.55

Social cttee Events 1285.76 1285.76

February soupnsweet 81.20 81.20 100.60

Strawberry tea 279.50 279.50 249.50

Autumn coffee

morning735.06 735.06 1073.09

St Andrew’s night 190 190 100

Quiz 202 202 239Christmas market and

pens376.6 376.6

Welcome cuppa 1149.80 1149.80 1199.36

Bank & deposit interest

207.64 486.95 5.14 699.73 685.69

NS&I Bond 174.54 174.54 134.15

S Leslie fnd 33.10 33.10 35.28Change

fund 0.02 0.02 0.03

Watt legacy 486.93 486.93 516.28

Imray fnd 5.14 5.14 5.46

TOTAL 35748.27 1010.48 5.14 36763.89 35741.90


TOTAL 35748.27 1010.48 5.14 36763.89 35741.90Rental of premises 10,170.2 10170.2 11269

Other receipts

Life & Work surplus 6.6 6.6 3.96

Weddings and funerals 1440 1440 1250

BSL interpreting 0 0 225

BB Funds 450 450British Legion 138 138

Air cadets 20 20Banking

error -0.65 -0.65

Sales of CH4 42.6 42.6Refund of

M&M 11000 11000

Overpay- ment of

M&M2081.6 2081.6

Parent and Toddler gp 290.86 290.86

Utility Refunds

20177395.81

Total 25348.35 290.86 25639.21 20181.77TOTAL

RECEIPTS 61096.62 1301.34 5.14 62403.10 55934.62

PAYMENTS

Cost of generating

funds240 240 373.50

Charitable activities 4 67103.1 659.93 0 67763.03 44313.22

TOTAL PAYMENTS 67343.10 659.93 0 68003.03 44686.72

Excess/Deficit before

transfers-6246.48 641.41 5.14 -5599.93

Total transfers 10258.94 -10253.8 (5.14) 0 0

EXCESS/DEFICIT 4012.46 -9612.39 0 -5599.93 11247.90




Unrestricted Funds £

Restricted Funds £

Endowment Funds

£Total

£

General fund A/c 19281.72

Less liabilities: -7505.05

Christmas Living well project 264.8

Christmas 2016 Syrian refugees 169.6

Church officer 25

Poppy Scotland 138.65

Flower Fund 248.17

Youth fellowship 89.41

Mssn & Bnvlnt fund 395.86

Duncan Watt legacy 6173.56

Plus assets: 742.9

31-12-17 banking 656.3

Christmas 2017 86.60

Income Bond 17000

General Fund 29519.57 29519.57

Leslie Legacy (Investors’ trust) 6452.08 6452.08

Guild fund 223.15 223.15

Guild fund a/c 176.15

Guild cash in hand 47

Flower fund 416.42

General fund A/c 248.17

Cash in hand 168.25

Youth Fellowship fund 89.41 89.41

Missoin and Benevolent fund 395.86 395.86

Change fund (Investors’ Trust) 6.26 6.26

Duncan Watt Lgcy 101047.25 101047.25

Held in General Bank a/c 6173.56

Investors Trust 94873.69

Imray Fund 1000 1000

TOTALS 36194.80 101955.20 1000 139150

Bank and Deposit Balances 1st January 2018


Bank and Deposit Balances 1st January 2018 Held in the following accounts and investments:

Current account totals:

General Fund 19281.72Guild Account 176.15

Cash in Hand

Flower Fund 168.25Guild 47

Investments

Income Brand (NS&I) 17000Change Fund 6.26Leslie Legacy (CofS Investors Trust Deposit fund)

6452.08

Duncan Watt Legcy (CofS Investors Deposit fund)

94873.69

Imray Fund (CofS Investors Trust deposit Fund)

1000

Plus Assets:

31-12-17 Banking 656.3Christmas collection 2017 86.60

742.90Less liabilities:

Christmas collections 434.40Church officer 25Poppyscotland 138.65TOTAL Liabilities -598.05

TOTAL 139150


Bucksburn Stoneywood Parish Church of Scotland and Payments accounts Year ended 31st December 2018

Movement in Funds

Bank and Deposit Balances brought forward 31st December 2018 continues on page 14.

Unrestricted Funds Restricted Funds Endowment funds Total

£ £ £ £

Totals at 1st January 2018 36194.80 101955.2 1000 139150

Receipts 61096.62 1301.34 5.14 62403.10Payments 67343.1 659.93 0 68003.03

Movement in year: Excess/(deficit) of receipts over payments

-6246.48 641.41 5.14 -5599.93

Transfers 10258.94 -10253.80 (5.14) 0Movement after transfers 4012.46 -9612.39 0 -5599.93

Bank and deposit balances at 31st December 2018

40207.26 92342.81 1000 133550.07




Unrestricted Funds £

Restricted Funds £

Endowment Funds

£

Total £

General fund A/c 12120.09Less liabilities: -1576.75

Flower Fund 248.17Youth fellowship 89.412018 Christmas

collection203.60

Mission and Benevolent fund

356.06

Parent & Toddler gp 290.86Uncashed cheques 250

Poppy Scotland 138.65

Plus assets 6211.84Watt legacy 4080.24

Overpaid M&M 2081.60St Machar’s gift 50

Income Bond 17000

General Fund 33755.18Leslie Legacy

(Investors’ trust) 6452.08

Guild fund 0Flower fund 319.82

Cash in hand 71.65Gen fund a/c 248.17

Parent & Toddler gp 290.86Youth Fellowship

fund 89.41Missin and

Benevolent fund 356.06Change fund

(Investors’ Trust) 6.28Duncan Watt

Legacy 91280.38Owed to General

Fund 4080.24

Investors Trust 95360.62Imray Fund 1000

TOTALS 40207.26 92342.81 1000 133550.07

Bank and deposit balances brought forward 31st December 2018


Bank and deposit balances brought forward 31st December 2018 Held in the following accounts and investments:

The accounts were approved by the Kirk Session and Congregational Board on Monday 4th March 2019. For and on behalf of the Kirk Session and Congregational Board

4th March 2019

Current account totals:

General Fund 12120.09

Cash in Hand

Flower Fund 71.65

Investments

Income Brand (NS&I) 17000Change Fund 6.28Leslie Legacy (CofS Investors Trust Deposit fund)

6452.08

Duncan Watt Legcy (CofS Investors Deposit fund)

95360.62

Imray Fund (CofS Investors Trust deposit Fund)

1000

Total 132010.72Plus Assets:

St Machar’s Christmas card gift 50Overpaid M&M 2081.6Less liabilities:

Uncleared cheques 250Uncleared offering for GCBN 203.602017 collection for PoppyScotland 138.65

TOTAL 133550.07


Bucksburn Stoneywood Parish Church of Scotland Receipts and Payments accounts - notes Year ended 31st December 2018

Notes to the accounts

1 Trustee remuneration and related party transactions Rev Dr N Parker, minister received benefit of £3202.80 in council tax and £ 2116 in telephone and travel expenses. Mr A Henderson and Mr J Stephen received gifts of £25 each in appreciation of voluntary church officer duties.

2 Movement of Funds

At 1st January 2018 £

Receipts £

Payments £

Transfers £

At 31st December 2018 £

Unrestricted funds

General Fund 29519.57 60903.02 66959.63 10292.04 33755.18

Leslie Legacy 6452.08 33.10 0 (33.1) 6452.08

Guild 223.15 160.32 383.47 0

TOTAL 36194.80 61096.62 67343.1 10258.94 40207.26

Restricted funds

Parent and Toddler group 0 290.86 0 290.86

Change 6.26 0.02 0 6.28

Flower fund 416.42 250 346.60 319.82

Youth Fellowship 89.41 0 0 89.41

Mission and Benevolent 395.86 273.53 313.33 356.06

Duncan Watt Legacy 101047.25 486.93 0 (10253.8) 91280.38

TOTAL 101955.2 1301.34 659.93 (10253.8) 92342.81

Endowment funds

Imray Fund 1000 5.14 0 (5.14) 1000

TOTAL 1000 5.14 0 (5.14) 1000

Grand Total 139150 62403.1 68003.03 0 133550.07


Bucksburn Stoneywood Parish Church of Scotland Receipts and Payments accounts - notes (continued) Year ended 31st December 2018

3 Purpose of Designated Funds

General Fund: This deals with all general expenditure and income to maintain the day to day tuning of the church. It is also used as a means of paying special collections.

Leslie Legacy: This was from the estates of the late Sidney and Sarah Leslie. It is given for the general purposes of the congregation. It has been used to fund special ventures at the decision of the Trustees. The income from the legacy is paid to the General fund, since it (the income, not the capital) is assessed for Ministry and Missions contribution.

Guild Fund: This fund dealt with all matters relating to Guild finance. For accounting purposes this is marked as an unrestricted fund. However all monies raised and payments made were done so by the Guild. In 2018 the Bucksburn Stoneywood branch of the Guild came to an end. With the agreement of the Board, remaining funds were distributed or transferred to the Dyce branch of the Guild and the account closed.

Guild Fund 2018 2017

INCOME

Donations

Meetings 160.32 237.27

Fees 84

Total Income 160.32 321.27

EXPENDITURE

Capitation fees 70 60

APC affiliation 10 10

Speaker expenses 20 51

100 121

Church M&M, H&L

100 120

Bible Society 42.85 16

Projects 100 100

Alzheimer scotland 40

Transfer to Dyce Guild

40.62

Donations 283.47 276

Total expenditure 383.47 397

Excess/(Deficit) (223.15) (75.73)



Purpose of Restricted Funds Most of these have been set up in a historical period of time and the intention of the donors has been for the purpose described.

Parent and Toddler group: In the summer of 2018 a Parent and Toddler group was set up in the church. It charges £1.50 for each family group who comes. Out of the weekly cash, money is used to purchase incidentals like snacks, tea coffee etc. The rest of the money is banked in the church General Fund and for OSCR purposes is under the purview of the Trustees. The money is administered by a small working group drawn from the parents. As the group matures it will regularise its finances including a contribution to church costs.

Mission and Benevolent Fund: This has two uses - to provide Benevolence to the people fo the parish in need and to support Mission work. While accounted for separately, all payments and receipts are made through the General Fund bank account. In 2016 a ‘mortification’ of £240 was received specifically for those in need.

Change Fund: This was money given from public funds to make improvements to the buildings. This would allow wider community access. The small amount left is accruing interest.

Flower Fund://

2018 2017

INCOME

Donations 273.53 267.45

EXPENDITURE

UCAN 50

Bosies Charity 50

Bethany Christian Trust 50

Delhi Bible Institute 50

Scottish Bible Society 50 50

Sheila Reid 50

Cyrenians 50

St John’s Church for Deaf People 50

BB faith in youth project 50

Butchers’ defibrillator appeal 50

Assistance for a family in need 13.33

Total expenditure 313.33 250



Flower Fund: This provides flowers for display during services of worship and other events. These are then distributed around the members, particularly those in need or marking a life event. Income is by cash donations and reimbursed expenses. In 2018, a donation was made of silk flowers changed monthly.

Youth Fellowship fund: This fund held historical resources gathered to support a youth fellowship. It is held in the General Fund account.

Duncan Watt Legacy: This is “to be used for young people if possible.” The money is held in the Deposit fund of the Investors Trust . The interest is returned to the Legacy. The funds have and are being used for capital improvement of the buildings, providing well maintained facilities for young people, their carers and others. Some funds are held in the General Fund account.

Note 3 - Analysis of Donations

Unrestricted funds 2018

£


£


£

Total 2018

£

Total 2017

£

WFO Scheme (non-Gift Aid) 3739.50 3739.50 3872.7

WFO(Gift Aid) 9663 9663 10412.6

Annual Gifts and Standing Orders 9331 9331 8127

Tax recovered on donations 0 0 0

Ordinary offerings (open plate)

2347.65 2347.65 2383.13

Other offerings

Donations 0 0 574

Guild donation 200 200 120

Gift Day 3585 3585 3505

Total General Fund donations 28,866.15 28,866.15 28994.43

Guild Funds 160.32 160.32 321.27

Flower Fund 250 250 506

Mission and Benevolent Fund 273.53 273.53 267.45

Total Donations 29026.47 523.53 29,550 30,089.15



Note 4 Analysis of Payments


£


£


£

Total 2018

£

Total 2017

£

Cost of generating funds

240 240 373.50

Offering envelopes

240 240 373.50

Examination fee 0 0

Charitable activities

National ministry and wider work

Ministries and Mission Contribution

23057 23057 25256

Less endowment income

(2241) (2241) (2253)

Less M&M deduction

11000 11000

Revised amount 9816 9816

Amount paid 22897.60 22897.60 23003

Presbytery dues 545 545 530

Local staffing costs

Minister’s travelling expenses

960 960 960

Minister’s phone, internet and other expenses

1396 1396 1026

Pulpit supply (after deductions)

480 480 385

Other staffing costs (cleaner and organist)

4730 4730 3254

Building costs //


Building costs

Fabric repairs and maintenance

3298.76 3298.76 3228.50

Quinquennial report work and property development

21253.8 21253.8

Manse council tax

3202.80 3202.80 3090.11

Polo Park grounds maintenance

207.99 207.99 78.19

Gas 732 732 972

Electricity 1518 1518 2044

Buildings insurance

2067.48 2067.48 2080.63

Equipment 11.50 11.50 205.97

Cleaning materials

116.06 116.06 100.73

Other local costs

Church hall telephone

156 156 240

Website 73.82 73.82 0

Organ maintenance and Copyright licence

132 132 1106.46

Printing and photocopying(inc Magazine)

559.80 559.80 405.82

Postage 10.98 10.98 6.72

Outreach + education

755.99 755.99 157.24

Miscellaneous 269.60 269.60 179.26

CH4 hymn books 1294.45 1294.45 0

Church officer gifts

50 50 50

Total regular General Fund expenses

66719.63 66719.63 43103.66


£


£


£

Total 2018

£

Total 2017

£


Note 5 Ministers 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 & Loan fund. Minister’s 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 £27044. Maximum stipend in 5th and subsequent years of service £33234.

Note 6 Collections for 3rd Parties

Note 7 Repairs and maintenance: This includes the regular maintenance items of the church such as: fire alarm service; fire appliance service; PAT testing; Boiler service; hygiene contract; Roof repairs; electrical spares; manse decoration; Bathroom fan repair. Quinquennial report and improvement: This includes necessary capital expenditure indicated by the professional property survey or substantial replacement. This included: new hall heating system; scaffolding and structural survey; heater guards; pointing; new path outside Session House; carpets and flooring.

—————-END OF ACCOUNTS—————

Guild expenses 100 100 121

Guild donations to external agencies

283.47 283.47 276

Flower purchase 346.60 346.60 562.54

M&B fund external donations

300 300 250

M&B charity 13.33 13.33

Total Payments 67103.10 659.93 67763.03 44313.22


£


£


£

Total 2018

£

Total 2017

£

2018 2017

Christmas 2018 Grampian Child Bereavement

Network203.60

Butchers’ defibrillator appeal 465

Wateraid 132.05 65

Christian Aid week collection 140.85 181

Blythswood care (shoeboxes) 155.50 127.95

TEAR Fund (harvest) 111.9 218

PoppyScotland 252.16 138.65

Christmas 2016 (Syrian refugees) 169.60

Christmas 2017 (Living well project) 264.80


Bucksburn Stoneywood Parish Church of Scotland Year ended 31st December 2018

Budget 2019 (General Fund Only)

Actual receipts and payments

2017Budget 2018

Actual receipts and payments

2018

Budget 2019

Donations 28300.43 34800 28,686.15 28000

Legacies

Activities for generating funds 2961.55 2500 3014.16 3000

Social cttee Events 1523.19 1285.76

Christmas market and pens 376.6

Quiz 239 152

Welcome cuppa 1199.36 1149.80

Bank & deposit interest 180.38 150 207.64 200

TOTAL 31442.36 37450 31907.95 31200

Rental of premises 11269 10000 10170.2 10000

Other receipts

Life & Work surplus 3.96 6.6

Weddings and funerals 1250 1000 1440 1000

Other donations

Other Receipts 12522.96 11000 11616.80 11000

TOTAL RECEIPTS 43965.32 48450 43524.75 42200

PAYMENTS 43477.13 43477.13 43477.13 40920

EXCESS/DEFICIT 488.19 4972.87 47.62 1280


Bucksburn Stoneywood Parish Church of Scotland Year ended 31st December 2018

Budget 2019 (General fund Only)

Analysis of Donations

Analysis of payments

Actual Receipts and payments 2017

£

Budget 2018

Actual receipts and payment 2018

£

Budget 2019

£

WFO Scheme (non-Gift Aid) 3872.7 3800 3739.50 3600

WFO(Gift Aid) 10412.6 10000 9663 9000

Annual Gifts and Standing Orders 8127 8000 9351 10400

Tax recovered on donations 0 8500 0

Ordinary offerings (open plate) 2383.13 2000 2347.65 2000

Other offerings

Donations

Gift Day 3505 3000 3585 3000

Total General Fund donations 28300.43 34800 28,686.15 28000

Total 2017 £ Budget 2018

£


£

Cost of generating funds

(WFO envelopes)373.50 350 240 240

Charitable activities

National ministry and wider work

M&M paid 23003 20816 20816 19143

Presbytery dues 530 550 545 550

Local staffing costs

Minister’s travelling expenses 960 1200 960 1200

Minister’s phone, internet and other

expenses1026 1050 1396 900


Pulpit supply (after deductions) 385 420 480 420

Other staffing costs (cleaner and organist) 3254 4500 4730 4900

Building costs

Fabric repairs and maintenance 3228.50 8500 3298.76 3000

Manse council tax 3090.11 3200 3202.80 3300

Polo Park grounds maintenance 78.19 150 207.99 150

Gas 972 750 732 732

Electricity 2044 1700 1518 1518

Buildings insurance 2080.63 2200 2067.48 2142

Equipment 205.97 200 11.50 1000

Cleaning materials 100.73 150 116.06 130

Other local costs

Church hall telephone 240 240 156 50

Website 0 20 73.82 60

Organ maintenance and Copyright

licence1106.46 128 132 140

Printing and photocopying(inc Magazine)

405.82 500 559.80 580

Postage 6.72 10 10.98 15

Outreach + education 157.24 200 755.99 500

Miscellaneous 179.26 200 269.60 200

Church officer gifts 50 50 50 50

Total regular General Fund

expenses43477.13 47084 43354.63 40920


£


£


Documents

Bucksburn Stoneywood Church 2018 accounts · Communion was celebrated 4 times a year and on Maundy Thursday. In 2018, the church began moving forward with the agenda set by the Local