2024-09-30-accounts - St Marys Episcopal Church: Kirriemuir

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 1 OSC r

Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period
	Period start date				Period end date
	Day	Month	Year		Day	Month	Year
From	01	October	2023	To	30	September	2024

Office of the Scottish Charity Regulator

Reference and administration details

Charity name St Mary’s Scottish Episcopal Church

Other names charity is known by Registered charity number

SC005902

Charity’s principal address

Names of the charity trustees on date of approval of Trustees’ Annual Report

	Trustee name	Office (if any)	Dates acted if not for whole year
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Rev’d Kim Lafferty		To 4thJuly 2024
	Rev’d Paul Singh		From 4thJuly 2024
	Leonie Kiely	Vestry Secretary
	Martin Friedrich
	Katherine Cran
	Aileen Ramsay

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name	Name	Dates acted if not for whole year




Structure, governance and management

Type of governing document Trustee recruitment and appointment
	St Mary’s Church, Kirriemuir is governed by its Constitution. The church is registered as a charity in Scotland, charity registration number SC005902. The trustees administer the church. The trustees are elected at the Annual General Meeting.
	The management of the charity is the responsibility of the Trustees who are the elected and co-opted under the terms of the Trust deed. Any new trustees are provided with background information and provided with direction and support from the current trustees.

Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	The objectives of the Vestry are to advance the mission of the Christian Church, through worship, service, and fellowship. These objectives are carried out through the mission and pastoral activities. The principal activities of the Church are public worship, the spiritual development of its members and Christian education.
	In carrying out its objectives the Vestry depends upon the contribution, both human and material, of volunteers from the congregation. Activities carried out include contributions preparatory to and during worship, service on Vestry teams and through group activities, the maintenance of the premises and fabric, and a variety of pastoral and social activities. These contributions are all highly valued and all members of the congregation are encouraged to, and many do, participate in them.

APPENDIX 1 Achievements and performance

Summary of the main achievements of
the charity during the financial period

A new Rector was appointed and took up post on 4thJuly. Work was
carried out in the first half of the year to complete a Memorandum of
Agreement with our linked charge of St John’s, Forfar, and through May
and June to ensure the Rectory was ready to receive the new occupants.
Since the arrival of the Rector and his family, further work has been
carried out on the building to remedy defects which came to light once the
building was inhabited.
Services have continued on a weekly basis, with the introduction of some
new monthly initiatives, and special services. Newsletters go out to
members regularly, and a news update is given at the weekly services.
The Rector has visited many of the members in their own homes, and has
ensured regular contact is maintained as far as possible. The link with St
John’s is being strengthened with regular contacts between the two
congregations, including a congregational lunch and joint Remembrance
Sunday service. Plans are progressing for a joint Christmas lunch in
December.
The Vestry are considering a number of proposals for raising the profile of
the church in the town.

Financial review

Brief statement of the charity’s policy
on reserves
Details of any deficit
Donated facilities and services (if any)

The Vestry has adopted a policy of maintaining reserves which can be
drawn upon when required. Given the nature of the organisation the
trustees aim to maintain cash balances which will cover the next six
months of expenditure and review the position on a regular basis to
ensure that they are not required to drawn down funds from the
investment portfolio or if this will be required, they ensure they have
sufficient time to action this.

APPENDIX 1 Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (e.g. Chair) Vestry Secretary Date 16.11.2024

Enter SC No. below SC005902

APPENDIX 2

Enter charity name below

St Mary's Scottish Episcopal Church

		Receipts and	Receipts and	Receipts and	Receipts and	ts andpayments accounts	ts andpayments accounts	ts andpayments accounts	ts andpayments accounts	ts andpayments accounts	ts andpayments accounts	ts andpayments accounts	ts andpayments accounts	ts andpayments accounts
	For the period from	01 Day		Period start date October Month				2023 Year		to	Day 30		Period end date Month September					Year 2024
Section A Statement of receipts and payments
	Unrestricted funds	Restricted funds			Expendable endowment funds				Expendable endowment		Permanent endowment funds			endowment	Total funds current period					Total funds last period	Total funds last period
	to nearest £	to nearest £			to nearest £	to nearest £		to nearest £			to nearest £				to nearest £					to nearest £	to nearest £
A1 Receipts
Donations	5,896														5	5	5	5,896	896	6,319
Legacies															-	-	-	-
Grants															-	-	-	-		518	518
Receipts from fundraisingactivities															-	-	-	-
Gross tradingreceipts															-	-	-	-
Income from investments other than
land and buildings	2,440														2	2	2	2,440	440	2,484
Rents from land & buildings	1,750														1	1	1	1,750	750	300	300
Gross receipts from other charitable
activities	6,641														6	6	6	6,641	641	45	45
															-	-	-	-
*A1 Sub total*	A1 Sub total 16,727	-	-	-	-	-	-	-			-	-	-	-	16,727	16,727	16,727	16,727	16,727	9,666
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets - Proceeds from sale of investments 25,000 25,000 5,056 A2 Sub total 25,000 - - - 25,000 5,056 Total receipts 41,727 - - - 41,727 14,722 ~~—=~~
A3 Payments
Expenses for fundraising activities															-	-	-	-
Gross trading payments															-	-	-	-
Investment management costs															-	-	-	-		174	174
Payments relating directly to charitable	Payments relating directly to charitable
activities	30,200														30	30	30	30,200	200	20,664
Grants and donations
															-	-	-	-
Governance costs:
															-	-	-	-
Audit / independent examination															-	-	-	-
Preparation of annual accounts	990														990	990	990	990		960	960
Legal costs	680														680	680	680	680
Other	Other
															-	-	-	-
															-	-	-	-
**A3 Sub total **	31,870	-	-	-	-	-	-	-			-	-	-	-	31,870	31,870	31,870	31,870	31,870	21,798
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 31,870 - - - 31,870 21,798 ~~———————~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	9,857 - - - 9,857 7,076) ( 560 560) ( - 10,417 560) ( - - 9,857 7,076) ( ~~——————~~

APPENDIX 2

St Mary's Scottish Episcopal Church

SC005902

Section B Statement of balances

Details	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year	13,612 10,417	564 560) (			14,176	21,253
Surplus / (deficit) shown on receipts and payments account					9,857	7,076) (
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	24,029	4	-	-	24,033	14,177
	-	-	- Fund to which	- asset belongs	-	-
					Market valuation to nearest £	Last year to nearest £
Stocks & Shares- Rathbones			Unrest	ricted ricted	49,001	69,887
Stocks & Shares-JGGI			Unrest		20,140	16,954



Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	69,141	86,841
					Current value (if available) to nearest £	Last year to nearest £









Details			Total - Fund to which liability relates	-	-	-
					Amount due to nearest £	Last year to nearest £





Details			Total Fund to which liability relates		-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature			Total Print Name		-	-
						Date of approval

St Marys Kirririemuir Final Accounts FYE2024 v1 / Statement of balances

December 2007

APPENDIX 2

St Mary's Scottish Episcopal Church

SC005902

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Individual / Number of £ Type of activity or project supported institution grants made C2 Grants Total - C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) £ Authority under which paid C3b Trustee remuneration - details

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

Number of £ trustees

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons	Nature of relationship	Nature of transaction	Transaction amount (£) Balance outstanding at period end (£)	Transaction amount (£) Balance outstanding at period end (£)

C6 Other information

St Marys Kirririemuir Final Accounts FYE2024 v1 / Notes

December 2007

APPENDIX 2

St Mary's Scottish Episcopal Church

SC005902

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Open Plate Offering	3,699				3,699	4,003
Free Will	962				962	1,062
Gift Aid Tax	1,235				1,235	1,254
					-
Total	5,896	-	-	-	5,896	6,319
	-	-	-	-	-	-

2 Grants

2 Grants
	Unrestricted funds to nearest £	Restricted funds to nearest £	Total current period to nearest £	Total last period to nearest £
			-
			-
			-
			-
Total	-	-	-	-
	-	-	-	reference

3 Gross receipts from other charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Contribution to Rector Salary	5,451				5,451	-
Contribution to shared costs	1,165				1,165	-
Special Collection	25				25	45
					-	-
					-
					-
					-
					-
Total	6,641	-	-	-	6,641	45
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Rector Stipend & Pension	10,902				10,902	-
RectoryRepairs	975				975	117
RectoryUtilities	1,201				1,201	-
Church Maintenance	2,979				2,979	8,218
Rector's Expenses	38				38	-
Church Cleaning	180				180	584
Sundries	137				137	2,740
Relocation Costs	1,104				1,104	-
Electricity	6,438				6,438	2,730
RectoryInsurance & Purchase Costs	300				300	-
Church Insurance	2,989				2,989	2,983
Diocesan Quota	1,599				1,599	1,866
SupernumeraryVisits	1,198				1,198	1,381
Special Collection Donation	160				160	45
Total	30,200	-	-	-	30,200	20,664
	-	-	-	-	-	-

St Marys Kirririemuir Final Accounts FYE2024 v1Additional notes (1)

December 2007

APPENDIX 2

SC005902

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below Operational Fund	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations	5,896				5,896	6,319
Legacies					-	-
Grants					-	518
Receipts from fundraisingactivities					-	-
Gross tradingreceipts					-	-
~~Income from investments other than land and~~ buildings	2,440				2,440	2,484
Rents from land & buildings	1,750				1,750	300
Gross receipts from other charitable activities	6,641				6,641	-
*Sub total* Receipts from asset & investment sales	16,727	-	-	-	16,727	9,621
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments	25,000				25,000	5,056
*Sub total* *Total receipts* Payments	25,000	-	-	-	25,000	5,056
	41,727	-	-	-	41,727	14,677
					-
Expenses for fundraisingactivities					-	-
Gross trading payments					-	-
Investment management costs					-	-
Payments relatingdirectlyto charitable activities	30,200				30,200	20,619
Grants and donations					-	-
Governance costs:					-	-
Audit / independent examination	990				990	960
Preparation of annual accounts					-	-
Legal costs	680				680	-
					-
					~~-~~
*Sub total* Payments relating to asset and investment movements	31,870	-	-	-	31,870	21,579
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	31,870	-	-	-	31,870	21,579
					-
	9,857	-	-	-	9,857	6,902) (

	560				560

	10,417	-	-	-	10,417	6,902) (
					-
Nature and purpose of funds
Main operating fund - covers Ministry (Rector payments,	Rectory payment);	Mission (outreach,	church maintenance, operations) and		Governance (Legal	and Accounting)

St Marys Kirririemuir Final Accounts FYE2024 v1Additional notes (2)

December 2007

APPENDIX 2

St Mary's Scottish Episcopal Church

SC005902

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts	Restricted fund 1 - enter name of fund below Fabric Fund	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-	45
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	45
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	45
					-
Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	45

	560) (				560) (

	560) (	-	-	-	560) (	45
					-
Nature and purpose of funds
Special Projects on the church building

St Marys Kirririemuir Final Accounts FYE2024 v1Additional notes (3)

December 2007

APPENDIX 3

	Independent examiner’s report on the accounts V2
Report to the trustees/members of	Charity name St Mary's Episcopal Chruch, Kirriemuir St Mary's Episcopal Chruch, Kirriemuir
Registered charity	SC
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	to 01 10 2023 30 09 2024 01 10 2023 30 09 2024
Set out on pages	(remember to include the page numbers of additional sheets)

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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 2006 Accounts Regulations. 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 viewgiven bythe accounts.
Independent examiner’s	In the course of my examination, no matter has come to my attention [other than that
statement	disclosed on the attached page*]
	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.
Signed:**	Date: ~~-~~ 7 April 2025
Name:
Relevant professional
qualification(s) or body
(if any):
Address:

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

**OSCR will accept digital or typed signatures.

APPENDIX 3 Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose