The Church of Scotland ci ne Church of S otland Bror tsa li l.A. ber SC 0497 .R_&cE.i for din 31. Dec
Reference and Administration Inforrnation Charity Name Clyne Church of Scotland, Brora Charity Registration No. SC004973 Congregational Reference No. 402251 Contact Address Trustees Prlncipal Office Bearers Minister Session Clerk Treasurer Independent Examiner Bankers Virgin Money> Inverness
st Year Ended st Structure and Management Governing Document The Church Is admln18tered In accordance wlth the New Unitary Constitution Recruitment and Appolntment of Trustees M8mber8 of the Klrk S93s1on are the charltytrustees. The Klrk Sesslon members are the elders of th6 church and cho8ad from those membgrs wlth tha approprlate gifts 8nd $klll8. Tho Mlnlster, who Is a member of the Klrk Sesslon,18 elected bythe congregatlon and Inducted by Presbytery. Organisatlon and Structure y agreementthe Klrk Sesslon Is moderated by th8 mlnl$ter. The Klrk Ses3lon met 5 tlmes In person. The Stated Annual Mgetlng of the congregatlon takes plac8 before the ond of Aprll howevarthls dld not happen untll 30" July. Objectives and Activlties The Church of Scotland Is Trlnlarlan In doctrln6, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to workfor the advancement of Chrlst's Klngdom throughoutthe world. As a Natlonal Church, it acknowledggs a dlstlnctlve call and dutyto brlngthe ordlnances of religion to the people in every parlsh of Scotland throughout a terrltorlal mlnlstry. It CO-OP8ratè8wlth other churches in various ecurnenical bodies in Scotland and beyond. The ongoing prlmaryobl8ctlvos of the congregation is tQ Sustain congregational life and provldlngthe ordinaftces of religion to allwho live and work Én the parish. Worship is conducted each Sundayat 10.30am. "Storykeepers" which caters for children aged 3-12years of age participate in morningwor3hip before movingtothe church halltotake part In a number of appropriate activitl8s. Sadly no children have attended but hopefullythis may change. There are no evening services. A
celebration of the Lord's Supper is held twice a year in June and November. A Prayer Group meet In the church hall every Mondayafternoon and a Blble Study Group in the church hall alternatingwith a similar group in Helmsdale on Tuesday aftemoons. Once a month between September and Aprllthe Womens Fellowship meet on a Wednesdayafternoon in the church hallwhen various speakers are Invllad. 5undayworshlp Is Led by our mlnl8teT ac¢ompanled byourorganlst alongwlth a team who assist by readingthe scriptures. The church iswe4l presented by a lady cleaner and allwho attend worship are welcomed bymembers ofthe doorteam. Achlevements and Performance In person servlces have been the normal durlng2023 and attendance has remalned steady. The Easter Cross was once agaln erected on the church ralllngs for mgmbers of the congregatlon and communltyto 888 and toflllwlthflowors. Once agaln favourablo commantg ware r8c8lved. A Messy Chuvoh was introduced and held on two occasions during the summer and on each oc¢a81on aboui nlne Chlldren and thelr parent8lgu8rdlan8 attendod. Tho congragatlon was saddened when tho mlnlster, nnoun¢ed Ihat She was demittlngio take up a locum mlnlst6r post In St. Margarets Church, Barnhill, Brought Ferry on the outskirts ot Dund8e. A forewelltea and a presentatlon to•a$ held In the church hallend was w8ll 8tt8nded. l88t service wa8 on Sunday 1yh September and tookthe form of a 8peci81 Songs of Pral$e wlth peopl¢ who88 hymn8 had been ¢ho$8n wero Invlted to 8aywhythls was th81r favourlte hymn. In Octoberwe werefortunate to obtalnthe s6rvlc8s of a retlred mlnister, ho became our Interlm Moderator as well as locum mln13ter. During the year several coffee mornlngs together wlth varlous stalls were held In the church hallwith a viewto raisingchurch funds. The Annualcarols by Candlelight servlce was held on Chrlstmas Evo and was well attended. Charltles were supported throughout the yearwlth produce from the Harvost Thanksgfving S8M"c8 balng don8ted to Blythswood whllstthe perlshable Itoms w8r8 donated to Brora Hub. Agaln ovgr 300 sho8boxas w8r8 donated to Samarltans Purse
FinanciaL Review The princlplo source of Incom8 Is weekly donatlon8 from members and adherents of the congregation. Special fund raising eventsweTe heldthroughoutthe year in an effort to recoup some of the losses caused bythe lockdown In 2022tO 9nable us to meet ourfinancial commitments. Reserves Pollcy It18theTrustees policyto hold reserves of appioximateLy6 months expenditUTB Includlng deslgnated funds. At theyear end the church hald unregtrlctedfunds of £ 22,027.37 and restricted funds of £ 3,560.44whlch are u8ed for the purpose shown In noto 2. Statement of Trustees Responsibllity The membeis of the Klrksesslon must preparefinanclal statements whlch give sufficient detail to enable an appreclatlon of thetransactlons of the church durlng the flnanclal year. The m8mb6r3 of tha KlrkS888lon ar8 r88pon8lble tor k8eplng prop8r accountlng records whlch on rèquest must reflect thaflnanclal posltion of Ihg church atthattlme. Th18 must be dona to ensur•thattho flnan¢lal 8tatement8 complywlth the Charities and Trustee Investmenl (Scotland) Act 2005, the CharltlosAccounts (Scotland) Regulatlon 2006 and R8gulallon8 anent Congragational Finance approved bythe QeneralAssembly of the Church of Scotland 2007. They are al80 responslble for88t6guardlng the 88S8t8 of the Church ond musttake re88onable Steps forthe preventlon andlor detectlon of fraud and other Irregularltles. Approved bythe Tru8t8es and signed on thelr behalf
Notes tothe accounts I. TNst•• r•num¢rntion and related partytransattlon rs Barnett ieceived £16SO.00 for hls servlce as orgainst )uncll Tax pald for Manse £645.68 -hurch of scotland recelved £1183.64 belngtravel expènse5for Minlster 4eating oll was paid In re$ct of the manse- £240.00 Bolance at 01.01.2023 Rttelpts Paym?nts ffansfers 8•l•nu it 31.12.23 2022 L Movement In lunds Unrestrlrted lynds aeneTal Account Deslgnateil Fabrlc Fund £ 26,659.56 182.20 £ 27,135.78 £ 31,950.17 E 21,845.17 182.20 £ 26,659.56 182.20 £ 26,841.76 £ 27,13%7B £ 31.950.17 É 22,027.37 £ 26,841.76 AtfItt•d funds Jrgan Fund HospitalitylFund Ralslng Flower Fund itory Keepers £ 2,262.92 £ 1,470.30 397.80 149.42 440.00 630.00 70.00 £ 1.822.92 860.30 327.80 S49.42 £ 2,262.92 £ 1,470.30 397.80 149.42 20.00 £ 4100.¢)O £ 4.280.44 420.00 £ i,w.00 É 3,$60A4 £ 4,280.44 Fabrfc Fund: The TTUStee5 have setaslde fvnds for the malntenance of the chureh property Drgan Fund.. This fund wa5 sel up to cover repalrs to our or8an osplta14tylFundraislTrg Funds: Thls fund ts to providè taterlng supplle$for hospltalty purposes and ourfitnd ralslng attivltle5 Flower Fund.. Th1$ is a fund to Pfovlde flowersfor dlsplay durln8 sejwlcos Of worhlp and In the church 8rounds itory KeepÈr5: Thls fundls to en8ble ourchjrch to encourage chlldren to come and have fun and learn more abe4Jt Jesus.
Unfestrlrted Funds Restrlrted Funds Endowment Fund Totsl 2022 Tax recovered on gift ald donations Free Will Offerlng Ordinary offerings- open plate Other offerings Idonationsl Funerals/Weddings Daffodil Tea Sale Sale of hall items Glft Week 2021 Craft Fayre Sale of cooker & frldge Hire of hall £ 5,083.78 £ 13,316.00 £ 5,796.00 725.00 £ 1,255.OD 505.00 385.00 70.00 £ 5,083.78 £ 13,316.00 £ 5.796.00 £ 1.145.00 £ 1.255.00 505.00 385.00 70.00 £ 4,997.24 £ 13,455.00 £ 5,577.00 £ 7.116.88 £ 1,765.00 £ 420.(M) 860.00 980.00 £ 1,275.00 90.00 97.50 £ 36,213.62 £ 27,135.78 £ 420.00 £ 27.555.78 4. Analy51$ of Payments Cost of generating funds Offering envelopes Charitable Activities M & M Allocation Less endowmènt income 75.90 75.90 139.54 £ 17,841.00 £ 17,841.00 £ 13,344.00 Minister's Travel Locum fee5 Pulpit Supply Presb Dues Orgainst Cleanlng Insurance Heat & Light Church & Hall Heat & Light Manse Council Tax Manse Telephone PrlntlnB/Medla expenses Macgregor's Fire Service Key lockbox Kitchen sup lies Or an Maintenance Ministers leaving lunch Flowers Repairs & maintenance Chocolate angels Jubilee tree plaque Modirator lunch £ 1,183.64 £ 1,486,23 565.20 360.00 £ 1.650.00 950.00 £ 2,828.25 £ 2,796.00 410.80 645.68 124.04 782.02 141.60 36.00 73.81 £ 1.183.64 £ 1,486.23 565.20 360.00 £ 1.650.00 950.00 £ 2,828.25 £ 2,796.00 410.80 645.68 124.04 782.02 141.60 36.00 73.81 440.00 630.00 70.00 833.05 547.55 762.00 £ 1,575.00 542.50 £ 2,595.21 £ 2,796.00 £ 1,452.57 483.37 £ 440.00 £ 630.00 70.00 720.00 90.00 62.41 100.72 £ 14,033.27 £ 1,140.00 £ 15,173.27 £ 12,560.38 £ 31,950.17 £ 1,140.00 £ 33,09).17 £ 26,043.92
- Mlnister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all Minister's Stipends and employer's contribution for national insurance, pension and housing and loan fund. Minister's Stipends are paid in accor(lance with the national stipend scale, whlch Is related to years of service. For the year under review the minimum stipend was £28,700.00 and the maximum stipend in fifth and subsequent year5 of serivce was £35,269. 2022 £ 459.76 £ 459.76 Tear fund 219.76 219.76
Clyne Church of Scotland Statement of BalAnees Year ending 31 December 2023 Unreslricted Fund8 2023 Restrleted Fundj 2023 End¢)Jvment Fullds TotAI 2023 2023 2022 enln BAnk BAl&n General Fabric Fund Orwi Hospitality Flower Siory K¢¢r5 26.659.56 182.20 26.659.56 182.20 2.262.92 1.470.30 397.80 149.42 £ 51,OJO.94 182.20 2,462.92 1.536.01 382.80 149.42 2,262.92 1,470.30 397.80 149.42 Tot•l• £ 26,841,76 4.280.44 31.122.20 £ 55.714.29 Movement In yeAr 2023 Sl4.39 710.co S,$3439 .L 11 Unres¢ric¢ed Funds 2023 Rtricted Fund$ Endowment Funds 2023 Total 2023 2023 2022 (ien¢ral Fnhric Fund Org& Hospitality Flower Story Ke¢pers 21.845.17 182.20 21,845.17 182.20 1.822.92 860.30 327.80 549.42 É 26.659.56 182.20 2.262.92 1,470.30 397.80 149.42 1.822.92 860.30 327.80 549.42 Bank B#l4ft¢¢5 ¢rrled rorward to 2024 22,027J7 3,560.44 25J87.81 £ 31.IZ2.20 The accounls w¢r¢ approved by Kirk Session on le.rf.. &lc/D.J..y... ZO Z.¥ ri)r <ind lin hLh<ilf ot tlic Kirk Scss1011
Clyne Church of Scotland Receipts and Payments Account Year ending 31 December 2023 Unrestrieted Funds 2023 725.00 5.083.78 FWO £ 13,316.00 Open Plate 5.796.00 Weddings/Funerals £ 1,255.00 Fund Raising 960.00 Restrlcted Funds 2023 420.00 Endowment Funds 2023 Total 2023 1.145.00 5,083.78 £ 13.316.00 5,796.00 1.255.00 960.00 Total 2022 £ 8.096.88 £ 4,997.24 £ 13,455.00 £ 5,577.00 £ 1.765.00 £ 2,322.50 Church of Scotland r¢¢ei Donations Total Retei £ 27,135.78 420.00 £ 27.555.78 £ 36,213.62 ment8 Cost of generating fu £ 75.90 M&M Payment £ 17,841.00 Ministerfs Travel 1,183.64 Locum Fees 1.486.23 Pulpit Supply 565.20 Prc5bery Dues 360.00 Organist 1,650.00 Cleaner 950.00 Insurance £ 2,828.25 Heat & Light Chur¢h &1 £ 2,796.00 Heat & Light Manse £ 410.80 Council T&x 645.68 Manse phone 124.04 Printing/Media expel £ 782.02 Macgregor Fire Serv £ 141.60 Key Lockbox 36.00 Kitchen supplies 73.81 Organ Maintenance Ministevs leaving lunch Flowers Charitable activities Adapt & Thrive 75.90 £ 17,841.00 1.183.64 1,486.23 565.20 360.00 1,650.00 950.00 2,828.25 2,796.00 410.80 645.68 124.04 782.02 141.60 36.00 73.81 440.00 630.00 70.00 139.54 £ 13,344.00 440.00 630.00 70.00 £ 12.560.38 £ 34,761.80 £ 31.950.17 1,140.00 £ 33,090.17 £ 60,805.72 &xcess of receipts over payments for the year -£ +51439 720.00 .6 303439 { ¥592.10
Clyne Church of Scotland Independent Examiner's Report Independent Examiner's Report to the Trustees of Clyne Church of Scotland on the accounts of the charity for th8 year 8nded 31st December 2023 which are set out on the follovving pages. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparetion of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (8s amended). The charity trustees consider that the audit requirem8nt of Regulation10(I) (d) of the 2006 Accounts R8gulations does not apply. It is my responsibility to examine the accounts as required undér section 44(1) (c) of the Act and to state whether particular matters h8v8 come to my attention. Basls of independent examlner's statement My 8xamination is carried out in accordance with Regu18tion 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and 8 comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explan8tions from the trustees concerning any such matters, The procedures undert8ken do not provide 811 the evidence that would be required in an audiL and consequently I do not express gn audit opinion on the view given by the accounts. Independent examiner's statement In the course of my 8X8mination, no matter has Gome to my attention which gives me reasonable cause to believe th8t in any m8teri81 respect the requirements: tc) keep ar.¢.oiJnting rftenrd8 in Ar.r,nrdAnce wit.h Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations to prepare accounts which accord with the accounting records 8nd 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 understandin of the accounts to be reacl)ed.