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Monymusk Parish Church of Scotland Congregation No 331986
Trustees Annual Report & Accounts 2014
Monymusk Parish Church
Scottish Charity No: SC0 04525
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the
Model Deed of Constitution with the amendment that a Church
Committee, which deals with all matters covered, manages the
work of the congregation by the Kirk Session and Congregational
Board. The Church Committee deals with both spiritual and
temporal matters of the congregation and is composed of the
members of the Session and Board.
Recruitment and Appointment of Trustees
Members of the Kirk Session and Committee are the charity
trustees. The Kirk Session members are the elders of the
congregation 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 Committee 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, Committee 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.
Organizational Structure
The Church Committee is chaired by the Minister and meets five
or six times per year depending upon the business of the
congregation. The Church Committee deals with all matters
temporal and spiritual of the congregation. The Kirk Session
meets two or three times a year to celebrate Holy Communion or
to welcome new members into the church.
Charity Name:
Monymusk Parish Church
Charity Registration No:
SC004525
Congregation Reference No:
331986
Principle Office Bearers:
Minister: Rev Euan Glen
Session Clerk: Dorothy Gray
Committee Clerk: Douglas
Harper
Treasurer: Erica Wilkinson
Contact Address:
The Manse
26 St Ninians
Monymusk
AB51 7HF
Independent Examiner:
Mr Peter Grant
8 Moor of Balvack
Monymusk
AB51 7SQ
Bankers:
Clydesdale Bank Plc
Kemnay Branch
26 West High Street
Inverurie
AB51 3SL
Trustees:
Kirk Session:
Moderator: Rev Euan Glen: Parish Minister, Presbytery Clerk Elders: Dorothy Gray, Louise Craigmyle, Douglas Harper, Susan Reid, Norman Skea Other Committee Members elected from the congregation: Hilary Size, Erica Wilkinson, Vi Taylor, Janette Harper, Dave Wilkinson, Robin Worsman No Trustees resigned during the accounting period.
Administration Page 2
STATISTICS 2014
110 members and 16
adherents.
40-50 active members/
adherents participate in
worship and other events.
20 members/adherents
regularly attend Sunday
worship.
11 families participate in
mainly music.
During 2014 there were:
2 baptisms
1 service of thanksgiving
5 weddings
4 funerals
Worship
18 joint family services on the
first Sunday of the month and
all Sundays in July and
August.
2 formal communion services
in May and October
8 informal communion
services on the second
Sunday of the month
9 prayer group & bible study
meetings.
Pastoral Care
The minister and elders visit
members of the congregation
and parish. The minister is
available for anyone who
needs support or extra visits. Hospital visiting is of great
importance. Members are
encouraged to let the minister
know if they or their family are
to be in hospital.
The minister is chaplain to
Monymusk and Cluny primary
schools and member of the
chaplaincy team at Alford
Academy.
Objectives and Achievements Page 3
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.
Monymusk Church exists to offer the ordinances of religion to
every household within its parish boundary.
The ordinances of religion include:
The regular opportunity to worship God each Sunday
The services of a minister or others during times of pastoral
need
A location for weddings and funerals
A place for adults to be baptised or for members to have their
children baptised
To share the sacrament of holy communion
Opportunity for people to become members of the
congregation
In 2014, the Congregation fulfilled all the ordinances of religion.
Achievements
2014 the committee continued working towards the goals set out
in the Vision for the Future published in 2012.
A digital hymnal with CH4 was purchased to enhance the
provision of music in church when an organist was not available.
Children’s ministry continues to evolve to meet the needs of
families in the parish. A short, informal service for families with
small children was introduced on the first Sunday of alternate
months. The service, which is held in the chancel area of the
church lasts for 20 minutes. There is a Bible Story, songs and
prayers. Fellowship is offered at the close of worship.
mainly music welcomes pre-school children and their carers to
an afternoon of singing and fellowship on Tuesday afternoons in
term-time.
The Stewardship Season theme of talents was reflected in social
and fundraising events throughout the year.
The church committee began the process of moving from an
amended Model Deed of constitution to the more modern
Unitary constitution.
A Year in the Life of Monymusk Church Page 4
CHURCH ORGANISATIONS
Newsgroup
Produce 4 newsletters per
year.
Maintain the church website
and facebook page.
Deliver Christmas cards to all
households in the parish.
Choirs
Membership is open to all in
Monymusk and Cluny
communities.
The Children’s choir
performed in Easter and
Christmas services in Cluny
and Monymusk churches and
took part in other local events.
Children’s Ministry
A short, informal service for
families with young children
on the afternoon of the first
Sunday of alternate month.
Sunday School meet on 2nd
and 3rd Sundays of the
month.
mainly music meet weekly in
term time.
January
The annual manse inspection was carried out and the property
report prepared. The church committee met to approve the
accounts for 2013 and hear a demonstration of a digital hymnal
for use in church services.
February
Repairs were carried out to replace missing slates on the church
roof and clean the gutters.
March
The Stated Annual meeting was held in the village hall to make
use of the cinema equipment. Slides illustrating the work of World
Vision in Ethiopia were shown, and a coffee morning was held to
raise funds to continue our sponsorship.
A joint Family Ceilidh was held in Monymusk Hall on Mothering
Sunday.
April
The Digital hymnal was purchased.
The committee ran a fundraising plant stall at the Playgroup
Spring Fayre.
The main bedroom, ensuite bathroom and cloakroom at the
manse were redecorated.
May
The first of 2 formal Holy Communion services took place.
Members took part in the Monymusk Boules tournament. The
church was a beneficiary, receiving a donation of £2300.
June
Sunday school held their annual prizegiving service on Father’s
day.
The Church had an informative display at the official Hall
opening.
A successful open day was held. 40 visitors heard a talk on the
history of the church, before climbing the tower to view the turret
clock and view the surrounding area from the roof.
mainly music held their end of term picnic in the playpark.
Monymusk church served teas to cyclists at the half-way stage of
the Inverurie bike run.
July
The congregations of Cluny and Monymusk worshipped together
in Monymusk church, welcoming Rev John Mack to conduct
worship whilst the minister was on holiday.
Highlights of 2014 Page 5
August
Joint services moved to Cluny church and the season finished
with an open air Praise in the Park service featuring the Granite
City Brass Band.
Members took part in a church outing to Pluscarden Abbey.
Rev. Brian and Mrs Dobby met with the minister and committee
to conduct the 5 yearly Presbytery Support Visit.
The minister was appointed Interim Moderator at Inverurie St
Andrews following the death of Rev T. Graeme Longmuir.
September
A Stewardship season was held. The newsletter, Bible study
and sermons focussed on talents, and members were
encouraged to reflect on how they could use their gifts for the
benefit of the wider church and local community.
The Minister delivered a presentation on the Unitary constitution
at the Committee meeting. The committee agreed to
recommend its adoption to church members.
A number of glazing units were replaced at the manse.
October
A short, informal service for families with young children was
held in the afternoon of the first Sunday.
Donations of non-perishable foodstuffs collected at Harvest
thanksgiving were delivered to Instant Neighbour in Aberdeen.
The Sunday School made soup kits which were delivered to
older people in the local community.
The second formal communion service took place.
November
A successful Craft Fayre and coffee morning was held in
Millbank Hall.
Monymusk Guides joined the congregation on Remembrance
Day, and laid a wreath at the War Memorial.
mainly music collected foreign coins for Children in Need and
made Clootie dumpling.
The Sunday school children learned the Lord’s prayer and made
a birthday card for Anguach.
December
The Christingle service was held in the afternoon of the first
Sunday. Sunday school presented their Nativity play.
mainly music held their final session in the church.
The social committee ran Monymusk Thrift shop on 13th
December and made and sold 42 wreaths.
Around 80 folk joined in the Community carol singing led by Bon
Accord Silver Band in Monymusk Square. A donation was sent
to support Aberdeen Cyrenians in their work.
Social and Fundraising
Events
March: Family Ceilidh
April: Plant Stall
June: Open Day
Inverurie Bike Run Teas
August:
Outing to Pluscarden Abbey
November: Craft Fayre
December:
Monymusk Thrift Shop
Christmas wreaths
Calendar
Community Carol Singing
Stewardship & other events
June:
Monymusk Boules masters
Helping Others:
Instant Neighbour food bank
Aberdeen Cyrenians
Children in Need
In the year ending 31 December 2014, the Congregation had a surplus of £957.
Receipts
The principal source of income was regular weekly offerings, including Gift Aid donations and
tax refunds. Tax is also recovered on some small cash donations not covered by Gift Aid.
Offerings increased by 27% during 2014 due a Gift Aid Tax refund claimed at the end of 2013
being paid in 2014. Bank and deposit income decreased by 11%. The value of invested funds
increased by 5% but the income from the investments decreased by 1%.
The gross fundraising total was £1665. Donations received from Monymusk Boules tournament
totalled £2300.
Payments
The Congregation’s largest item of expenditure continues to be the cost of Ministry and Mission.
Total expenditure increased by 25% in 2014 due to the purchase of a digital hymnal and repairs to the church roof.
The Congregation contributed £195 towards the costs of running mainly music and £47 to the World Vison fund.
Reserves Policy
It is the Trustees’ policy to hold reserves of approx. 4 months’ expenditure, including designated funds.
At 31st December the Congregation held unrestricted cash funds of £23714, of which £6893 has been designated for ongoing upgrading and maintenance of the Manse, £192 for children and youth work, £9 for the purchase of flowers and £137 for music provision. The remaining balance of £16483 represents approx. 8 months’ expenditure.
The Trustees have budgeted to spend £7000 to upgrade the manse kitchen in 2015.
The Congregation also held £7936 of restricted funds which have been provided for carrying out repairs to the church clock, bell and tower.
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 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
Signed Date:_______27.1.15__
Chairman of the Church Committee
Finance Report 2014 Page 6
Receipts and Payments Account 2014 Page 7 Unrestricted
funds
Restricted
Funds
Endowment
Funds Total Total
Receipts 2014 2014 2014 2014 2013
Donations 3 19800 19800 17021
Legacies 0 0 1000
Activities for Generating Funds 1665 1665 2178
Bank & Deposit Interest 98 14 11 123 136
Investment Income 631 243 874 881
22195 256 11 22462 21216
Use of Premises 0 0 99
Weddings & Funerals 1600 1600 1570
Sale of Life and Work 46 46 115
mainly music 464 464 40
Misc income 0 0 60
Total Receipts 24304 256 11 24571 23100
PAYMENTS 4
Costs of generating funds 397 397 568
Charitable activities 23217 0 23217 18338
Governance costs
Other payments
TOTAL PAYMENTS 23614 0 0 23614 18906
690 256 11 957 4195
Transfers 0 0 0
Excess of Receipts over payments for the year 690 256 11 957 4195
Statement of Balances at 31 December 2014
Note
Unrestricted
funds
Restricted
Funds
Endowment
Funds Total Total
2014 2014 2014 2014 2013
Bank and Deposit Balances
Bank and deposit balances brought forward 23024 2405 1204 26633 22439
Movement in Year
Excess of receipts over payments for the year 690 256 11 957 4195
Bank and deposit balances carried forward 23714 2661 1215 27590 26633
Investments at market value
Growth Fund(At Cost £12000) 16088 16088 15488
Clock Fund(At cost £5287) 5682 5682 5335
War Stock (At cost £93) 94 94 75
16182 5682 0 21864 20898
Assets
Deposits not banked 0
Libilities
Unlodged cheques 0
The accounts were approved by the Kirk Session/Congregational Board on 27.1.15
For and on behalf of the Kirk Session/Congregational Board
D Gray Session Clerk
E Wilkinson Treasurer
Excess of Receipts over Payments for
the year
Notes to the Accounts 2014 Page 8
Notes to the Accounts
1 Trustee Remuneration and Related Party Transactions
2 Movement in Funds
At 1 January
2014
Incoming
resources
Outgoing
Resources Transfers
At 31 Dec
2014
Endowment Funds
Mary Troup Fund 1204 11 1215
Restricted Funds
Clock Fund (Deposit Fund) 2345 14 0 243 2601
Clock Fund (Clydesdale Bank) 0 243 -243 0
John Burnett Charitable Trust 60 0 0 60
Unrestricted Funds
General Reserve Fund 9300 54 0 9353
General Fund (Mary Troup Account) 1261 0 1261 0
Manse Fund (Deposit Fund) 2969 22 3902 6893
Manse Fund (Clydesdale Bank) 2300 1613 -687
Mary Simpson Fund 191 1 0 192
Clydesdale Bank Cashflow Account:
Flower Fund 24 11 26 0 9
Music Fund 544 137 544 0 137
World Vision Fund 64 105 216 47 0
General Fund 8671 21675 19954 -3263 7129
Total Funds 26633 24571 23614 0 27590
Purposes of Endowment Funds
Purposes of Restricted Funds
Clock Fund: To be used for repairs and maintenance of the clock, bell and tower.
John Burnett Charitable Trust: To be distributed at the discretion of the minister. assist in cases of financial hardship
Purposes of Designated Funds
World Vision Fund: To be used to sponsor a child through the World Vision Program.
Manse Fund: To be used for upgrading and maintaining the Manse
Music Fund: To be used for the purchase of music resources for use in worship
Mary Simpson Fund: To be used for Youth Work and the purchase of CH4 hymnbooks
Income from the Mary Troup Fund (Capital £1000) is to be used for maintenance of the Troup family grave, with surplus going to
special church projects. Legacies received during 2008 were paid into the account holding this fund, but the whole amount of these
may be used at the Trustees discretion.
Flower fund:To be used to provide flowers to members of the Church and local community on special occasions and bereavement.
During the year 1 Trustee received reimbursement of expenses incurred totalling £2105. (This includes minister's travel and
Council Tax)
Page 9
3 Analysis of Donations
Unrestricted
funds
Restricted
Funds
Endowment
Funds Total Total
2014 2014 2014 2014 2013
WFO Scheme (nonGift Aid) 527 527 1055
Gift Aid Donations 8726 8726 9557
Tax recovered on Gift Aid Donations 4776 4776 1090
Ordinary Offerings (Open Plate) 2192 2192 2434
Other Offerings, Donations, Etc 3580 3580 2886
19800 0 0 19800 17021
4 Analysis of Payments 2014 2013
Costs of generating funds
Fundraising costs 308 308 423
FWO Envelopes 50 50 49
Life and work 39 39 97
397 397 568
Charitable activities
Ministry and Mission Allocation 10355 10355 9589
(after deduction of Endowment Income of £937 and Glebe Rent of £150)
Presbytery Dues 187 187 189
Minister's Travel and Telephone 1037 1037 1228
Pulpit Supply 62 62 165
Other Salaries, National Insurance and Pensions 250 250 275
Fabric Repairs & Maintenance 3193 3193 1010
Clock Fund expenditure 0 0 0
Manse Council Tax 1293 1293 1287
Heat and light 854 854 904
Insurance 2236 2236 2231
Other building costs 188 188 151
Church office expenses 0 0 0
Organ & Music 1852 1852 186
Other expenses 208 208 262
Printing,Stationery.Postage 60 60 100
mainly music 659 659 475
Music Fund 544 544 0
Nan's Box 0 0 50
Flower Fund 26 26 20
World Vision fund 216 216 216
23217 0 23217 18338
Governance costs
Other payments
Notes to the Accounts 2014 Page 10
5 Minister's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all Minister's 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 £25607 and the maximum stipend (after 5 years) was £ 31469.
6 Collections for Third Parties
2014 2013
*David and Rebecca Morton 120
The Brook 15
Monymusk Senior Citizens 75
Monymusk Playpark Improvement Fund 75
Aberdeen Cyrenians 175
*Fairtrade Foundation 60
175 345
Note:
*Donations were collected and sent by the minister - cheques were not processed via the church bank account.
Non-perishable foodstuffs were collected throughout the year for Instant Neighbour, Aberdeen.
Foreign coins were collected for Children in Need
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE
CHURCH OF SCOTLAND GENERAL TRUSTEES 2014 2013
CAPITAL ACCOUNT
Credit Balances held at 31 December at cost 15425 15425
Market Value of Balances at 31 December 20515 15950
REVENUE ACCOUNT
Credit Balance at 31 December 7474 6614
During 2009 the committee agreed that Sunday School would sponsor a child through World vision. The level of sponsorship is
£18 per month
Examiner’s Report 2014 Page 11
Independent Examiner’s Report to the Trustees of Monymusk Parish Church of Scotland Scottish Charity No: SC0 04525 I report on the accounts of the charity for the year ended 31 December 2014 which are set out on pages 7 to 10. 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 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 statement My 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 statement In the course of my examination, no matter has come to my attention [other than disclosed below*] 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: Peter Grant, MA, FCA Address: 8 Moor of Balvack Monymusk Aberdeenshire AB51 7SQ
Signature: P Grant
Date: 1.2.15 Please delete the words in brackets if they do not apply. If the words do apply set out those
matters which have come to your attention.
Budget 2015 Page 12
RECEIPTS 2015 2014
WFO Scheme (nonGift Aid) 500 527
Gift Aid Donations 8500 8726
Legacies 0 0
Tax recovered on Donations 3000 4776
Ordinary Offerings (Open Plate) 2000 2192
Other Offerings, Donations, Etc 3000 3580
17000 19800
Activities for Generating Funds 2000 1665
Bank & Deposit Interest 130 123
Investment Income 900 874
Weddings & Funerals 1000 1600
Use of Premises 0 0
Sale of Life and Work 46 46
mainly music 460 464
Total Receipts 21536 24571
PAYMENTS
Costs of generating funds
Fundraising costs 200 308
FWO Envelopes 30 50
Life and work 39 39
269 397
Charitable activities
Ministry and Mission Allocation 11377 10355
Presbytery Dues 200 187
Minister's Expenses 1100 1037
Pulpit Supply 230 62
Other Salaries, National Insurance and Pensions 275 250
Fabric Repairs & Maintenance 8000 3193
Manse Council Tax 1295 1293
Heat and light 1200 854
Insurance 2300 2236
Other building costs 250 188
Church office expenses 0
Organ & Music 190 2396
Other expenses 500 208
mainly music 600 659
Printing,Stationery.Postage 100 60
Clock Fund 0 0
Flower fund 9 26
World Vision fund 216 216
27842 23217
Governance costs
Other payments
Total Payments 28111 23614
-6575 957Excess of receipts over payments for
the year