ST. NINIAN'S SCOTTISH EPISCOPAL CHURCH CHARITY REFERENCE NUMBER- SC006433 JL ACCOUNTS FOR THE YEAR ENDED 31"AUGUST 2024
ST. NINIAN'S SCOTTISH EPISCOPAL CHURCH CHARITY REFERENCE NUMBER - SC006433 CHARITY TRUSTEES - Members of the Vest INDEPENDENT EXAMINER bira b'impson. Chartered Accountants 144 Nethergate, Dundee. DD1 4EB Telephone 01382 227841 alison.wilson@birdsimpson.co uk BANKERS Royal Bank of Scotland 3 High Street Dundee DD1 1SS 83-50-00 00263577 CHURCH ADDRESS St. Ninian's Scottish Episcopal Church Kingsway East Dundee DD4 IRW 077825554419
REPORT OF THE VESTRY YEAR ENDED 31 AUGUST 2024 The members of the Vestry present their annual report together with the financial statements for the year ended 31 $1 August 2024 Structure and Governance In terms of the Charities and Trustee Investment {Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended). the Vestry reports to the congregation as follows. St Ninian's Episcopal Church Dundee is a registered Scottish Charity ISC0064331. It is a member of the Diocese of Brechin of the Scottish Episcopal Church and is in full commLJnion with the Anglican Church. The superior authority is the Bishop of Brechin. All its affairs are governed by the Vestry. Appointment of Vestry Members Vestry members are elected or appointed by Annual General Meeting established by constitution and under Canon Law of the Scottish Episcopal Church There is no formal induction prograrllme, but we do provide a pack of information including guidance on being a Charity Trustee and ongoing guidance is given lo ensure that the Vestry members are familiar with the Church's values. aims and responsibilities as the designated trustees of a charity All vestry members have signed the Charity Trustee Declaration and the Fit and Proper Persons Declaration Administrative Structure It Is Ilie duly of the Vestry to manage the lempofal and spiritual affairs of the congregation with responsibility lo keep the fabric and property of the church and church house in good work ng order and lo look after the finances of the church. Statement of Risk The Vestry keeps under review the maior risks to which the Church is exposed and has esl2blished procedures to mitigate any risks identified Charitable Objectives and Activities The C hurch's principal activities Include public worship In sacrament and prayer. Our aims cl helping people to be. Confident Christians., Successful Learnefs., Effective Disciples and Responsible Citizens are met through our 3-year Action Plan which includes the provision of social meetings. children's and youth work. family support. pastoral care. chaplaincy to our Day Care Centre and the local primary and secondary school and many comfflunity groups of all ages. Volunteers The Vestry is grateful for the lime freely given by many volunteers, without whom all our *ctivities would be unable lo operate.
ST. NINIAN'S EPISCOPAL CHURCH REPORT OF THE VESTRY continued Achievements and performance We continue to be blessed by a continuing regular attendance at our Sunday worship All our organisations have continued In full swing The Vestry meets regular every 415 weeks.,, We also continue to maintain our website and have an active and growing Facebook presence Our Stay and Play Family Support Group continues lo grow under the guidance of their very capable Trustees. staff and volunteers. It encourages development in our children who are still presenting with the effects of social isolation and our parents who find support and encouragement to meet the tra umas of ind ividual and family lives. advocacy with other agencies. challenges with the cost-of- living increases, and health, especially ISSLtes of IMer)lal health and well-being OLir Girl's Club meets on a Wednesday evening covering girls from 5 leadership team and continues to develop our youth programme. 13 years witr) a good Our new Priest was appointed in July 2024 Initially for one year This post is a shared ministry with Sl. Mary Magdalene s Church Dundee 11 is intended th31 Ihis form of ministry will be the pattern going fonvard. Be1ng only part-time at Sl, Ninians the continued help and support of the Vestry and congregation are essential lo enabling Sl Ninians lo continue its work in the local commLinily To dale, links have been re-eslablished with the local schools, both primary and secondary pfiof lo the recent General Election a HLlStings was held at which many candidates and members of Ihe public attended. This Is an example of Sl. Ninians continued connection with the local community It Is hoped that the strong links deve5oped with the local community will be further developed and strengthened Our Sunday wors*i Worship Leaders. settled experience, Iui L)Lll .vui¥liiii .%.I'lkl,11 I'.'i Iiiiiday To celebrate St. Francis, Day a &rvice of Slaliori of Creation was lield on 6 October which was appreciated by all who attended. SL Ninians continues to host our Diocesan Autumn Syr)od eacli October. nd our two Lay The Vestry has mel 6 limes this year and we thank God for this past year and for all those Who have given their lime and talents and for those who have supported us as we commit to servinu God in this place and in this time. Financial Review The Vestry continues to keep the requirement for regular giving before the congregatio acknowledging that mucli of our money comes from oulside sources like weddings. funerals. baptisms, children's parties. and Slimming World. The Rectory is now being let and the renlal monies provides a welcomed and regular boost lo our income. We eiicourage people to give by Slandinq Order and thanks to Covid-19 this has increased slightly We also encourage members regLilarly lo review their giving We were also fortunate lo have our reclaim on Gift Aid this year by our Gifl Aid Treasurer. We continue lo lie vei", raleful for Diocesan support for our Priest s Stipend. We are very grateful l() of Bird Simpson who has again examined ourAccouAt5 Plans for future periods The Vestry continues to review our mission action plar) regularly and while this has not yel been formally written up it is contained in the Vestry Minutes. We have set up a congregational Eco working group to help us meet the challerg;. f Zero by 2030 and il reports to every Vestry meeting. Meetings have been arranged with 13 discuss how St. Ninians can best respond lo the challenge on Nel Zero
We continue to take into account. in Our work and in our prayers. the current economic crisis, the changing scene in Scotland and the current needs of people within the church and the MmUnitY Hopefully, our building can still be a centre available for community use and we look for¥¥ard to the next stage of our growth hopefully following the appointment of our new Priest in July 2024. Regular use by Slimming World helps to offset the cosl of healing and lighting The minor work$ raised in our last Architect's Quinquennial Report have been carried out in our annual rolling programme of maintenance. Reserves The regular maintenance of our buildings which Is always essential because of the large weekly fool fall has led lo the Fabric fund being depleted with repairs being paid out of general reserves. We had a large expenditure on the Church house roof this year lo try and sort a long-slandin problem with water ingress. Statement of the Vestry Member's Responsibilities The members of the Vestry have prepared financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year The members of the Vestry have kept proper accounting records which reflect the current financial position of the Church al this time The f,,naricial slalemenls comply with the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scollandl Regulations 2006 las amended) The members of the Vestry have taken responsibility for and have Procedures in place for the Protection of Vulnerable Groups. They have also taken responsibility for safeguarding the assets of the Church end have taken reasonable steps towards the Prevention andlor detection of fraud and other Irregulerilies. On behalf of the Vestry Secretary November 2024
CHARITY REFERENCE NUMBER SC 008433 ST NINIAN S EPISCOPAL CHURCH DUNDEE ACCOUNTS FOR THE YEAR ENDED 31" August 2024
ScOlSH EPISCOPAL CHURCH - DIOCESE OF BRECHIN ST NINIAN'S CHURCH- DUNDEE INCOME AND EXPENDITURE ACCOUNT- YEAR ENDED 31 AUGUST 2024 Note 2024 2023 INCOME Congregational and voluntary Investment 20.316 52.310 Other Income 1.530 Property revenue 11.010 .340 32,862 ,653 EXPENDITURE Provincial & DI0San quo12 Clergy cost Property expenses Church expenses Administrative expenses Charitable expenditure 3.043 3.277 ,310 111972 1,121 909 4.467 11.746 1.452 665 10 686 11618 52,207 22.059 SURPLUSI IDEFICITI FOR YEAR
scortlSH EPISCOPAL CHURCH - DIOCESE OF BRECHIN ST NINIAN'S CHURCH- DUNDEE BALANCE SHEET - 31 AUGUST 2024 Note 2024 2023 CURRENT ASSETS Current account Fabric account Youth account 40.934 461 2,914 3P.650 455 2,401 NET CURRENT ASSETS 44,309 ,506 NET ASSETS 44,309 3$.506 Representing:_ FUNDS AND RESERVES Unreslricled General Design31ed Fabric fund Designated Youth fund 40 934 461 2,914 ,650 455 2,401 44,309 (Signed) Treasurer Isignedl Secretary Dated
SCOThISH EPISCOPAL CHURCH - DIOCESE OF BRECHIN ST NINIAN'S CHURCH- DUNDEE NOTES ON ACCOUNTS - 31 AUGUST 2024 1 ACCOUNTING POLICIES al Investments held beneficially afe slated at cost. Endowment Investments granting rights lo Income only. are excluded from the balance sheet bl These accounts have been prepared on the Receipts and Payments basis in accordance with the Charilies & Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scollandl Regulations 20061as amended). c) Unrestricted funds are divided Into general funds and designated funds, use of the Faller being governed by the Vestry Reslricled funds are funds subject lo speclfi conditions imposed by the donor or related trust 2 CONGREGATIONAL AND VOLUNTARY INCOME 2024 2023 General collections Free will offeiingb Doiialions - general Oanalions- youth group Tax recovered Fund rdising functions - genefal fund Grants 10,206 1,981 290 1,196 3,669 .601 ,644 ,369 546 .365 2,974 20.316 .310 3 INVESTMENT INCOME Bank Interest - General 4. OTHER INCOME Sundry 1,530
SCOTTISH EPISCOPAL CHURCH- DIOCESE OF BRECHIN ST NINIAN S CHURCH- DUNDEE NOTES ON ACCOUNTS- 31 AUGUST 2024 5. PROPERTY REVENUE 2024 2023 Hall lelling House let 8,210 2,800 11.010 ,340 ,340 6. CLERGY COSTS Clergy Stipend Clergy Pension Clergy Housing Travel S Other Expenses 2,749 885 21,480 .939 833 891 4,467 ,310 7. PROPERTY EXPENSES Church - Insurancp 1.704 5.091 3.382 902 .562 ,120 ,618 .672 Churcli Repairs & Maintenance Ctiurch - Heat and Light Council lax Professional fees re house let 667 11.746 .972 8. CHURCH EXPENSES Cleaning Vvorship costs Other expenses 837 615 568 416 137 1.452 121 9. ADMINISTRATIVE COSTS Audit fee 396 269 360 Sundry 549 665 909
ScOlSH EPISCOPAL CHURCH- DIOCESE OF BRECHIN ST NINIAN'S CHURCH- DUNDEE NOTES ON ACCOUNTS- 31 AUGUST 2024 10. CHARITABLE EXPENDITURE 2024 2023 Donations 312 Youth expenditure Crisis Grants 686 56 1.250 686 11. Bank Balan5 2024 2023 Current account 40.934 .650 455 Fabric account 461 Youth account 2,914 44.309 1,401 3$.506 12. COMMITMENTS There were no major unfunded commitments al 31 August 2024 12023 - NIL).
INDEPENDENT EL4MINER'S REPORT TO THE TRUSTEES OF ST. N1NIAN S EPISCOPAL CHURCH DUNOEE I report on the financial statements of the Charity for the year ended 31" August 2024. Res ective res onsibilities of truslees and examiner The Charity's trustees are responsible for the preparation of the financial statements in accortlance with Ihe terTns of the Charities and Trustee Investment (Scotlandl Aet 2005 and the Ch8ritres Accounts Iscotlandl Regulations 2006. The Charity trustees consrder that the audit requirpfflent of Regulation 1011 Ila) to Icl of the Accounts Regulations does not apply. It is my responsibllity to examine the financial statements as required under section 4qallel of the Act and to state whether particular matters have come to my attention. Basis of inde endent examiner's staternent My examination is carried out in accordance with Regulation 11 of the Charities Accounts Iscotlandl Regulations 2006. An examination includes a review of the accounting records k•pt by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items of disclosures in the financial statements, and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the e¥iden¢e that would be required in an audit and consequently we do not express an audit opinion on the view given by the financial 5talements. Inde endent examinerfs ststement In the course of my examination, no matter has come to my attention. which gives me reasonable cause to believe that in any material respect the requirement5'. to keep accounting records in accordance with Section 44111 of the 2005 Acl and Regulation 4 of the 2006 Accounts Regulations, and to prepare linancial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met. or to which, in my optnion. attention should be drawn in order to enable a prop¢r understanding of the financial statements to be reached. Bird Simpson & Co. Chartered Accountants 144 Nethergate Dundee D01 4EB
oscr St Ninian's Scottish Episcopal Church SC Q06433 Receipts and payments accounts Irom to 01 09 2023 31 08 2024 Section A Statement of receipts and payments Untèstnttod funds Rèstrictd fund5 Tatsl fundx current Peri4MI Totsl Funds last riod endowme1 funds endowrneni Iunds tonMre¥l irtt E At Rtcèi 0onap.ons 17.342 17.342 ZO,399 Legaoes Gran:* 4.174 31.365 Receipts trom fundr3i&rKJ adivrtigs Gross tradirt9 ieceipts Incoffle from Inve5rrnertS ?tMer iha 330 330 Rents from land & lIttl5$ Gross rewp15 from other chantse 3Uivities 11.010 11.010 32.862 56.653 A2 Receipts from asset & In¥estment sales proed$ from Sale of frxec assets Proceed5 fvgm sale ol 4rveslTen15 Z Sub lOtsI Torai receipts 32.962 J2.862 58.653 A3 Payments Expenses loi furtdraisino acbwties Gross trad..ng paymell 5 Inves'.menr rnanageffleni costs Payments laD9 4iredy to 04.arntao 21.663 21.663 51.847 Grants and donaiions Governance costs AdiE I Indendenc exarnination 396 36D prratIon of ¥nnual ar1$1 Legal rost5 Other A3 Sub rotal 22.059 22.059 S2.207 A4 Payrnents ielating to asset and investment movements Purchases of fixed a5se15 Purchase of Inveslrnen15 A4 Sub ioial Tot31payments 22.059 22.059 52,207 Nel receipts /(paymentsi IQ.803 1D,803 6.446 AS Transfets to I Ifrornl funds Surplus I Idefi¢il) lorye0 10.803 10.BOJ 6,446
APPENDIX 2 St Ninian's Scottish Episcopal Church Section B Statemeni St Nlnian's Scottlsh Ept5COI SC 006433 P•rrnan•nl Totil 1451 Tund ds lordMl( rttE Io 1 Bl Cash funds Casn knd b41ancts start of year 32.506 32,6 27.060 Swpius IldeftOII on t1p1S and P4yrneffts DnYeren¢e 10,W3 6.446 and b•l4ncOS èl tyrto ofyt4r 44.JOS 44,9 33,$06 IAwEe blllAr 1 I•UiPts ITh1 peI5 o¢colIS1} tyup 82 InveslmentS FuDd lo Dvlails B3 OlherJs$et¥ Amounl n•4rn¥tE To¢il SlgnEd by èrt¥Y¢ trt$ Sign¥tur Print Namè
APPENDIX 2 St Ninian's Scottish Episcopal Church Sectlon C Notes to the Accounts SC 006433 C1 Nature and purpose of funds Ifn3y be slat&d on andlysis of lunds worksheetsl "IOF rr..Ss10r. towards children and young people 8nd ID develop them in body. spinl and mind Type of activity or proi&¢t supported Numborof C2 Grants 3a Trustee rernulleration Atsthor1ty under which paid C3b TrusteÈ remuneration details Diocese ol Brechin- Gross Sl end 2,749 Scottish E isco 81 Church Pension FuDd- Conlnbulions 885 C4a Trustee Èxpenses If no expenses ¥vere paid 10 any charity Irusiee dunng the period then cross lttis box Iolhemise complete section 4bl Num ol C4b Trustee expense5 details Nature of relatlQll5hip Naturo of transaction ériod ènd C5 Transactions with trustees and connected persons C6 Othef information
PPENtyM St Ninian's Scottish Episcopal ChurGh SC 006433 Additional analysi5111 Ana15 ol mceipts payfft•nt 1 Dona00$ Totsl£uiri Tot41 tyAI P•n kné lunc 12.1 rec3wir Toljl 17.342 17.342 2 Grants Totsl ¢LvT•rt 2.74Y 24.41D "s [13 S4a¥ ard Pia 200 2.400 SEC J.035 Tol•l 4.t74 4.174 3 Gro¥• r•c•lpts froffl oth•r chartablo ithvrtl•s Ta1 ful ndr rolil 4 Payments relating dirECtty to Charitable ac¥Ylti od to J.J4J Cknrgy faSlS Plty Eyp¢n5e5 4.417 11.746 1.451 11,14É fft1slffal C¢5t5 S49 $6 1.250 Cn•$ t Tot 21.uj CSknR 4¢?4tt*21 fA124
AEOI I SC 006433 Additional anatysis12} S Brildown ofunr•strktOd funds .rnJYcr T1 T1 rums RelP¢¥ 1.196 t7.M2 30.399 Gr1¥ RecOiPlstrtsn lLthth4&¥1ryVl1j•$ 31,365 Rqn15 tro,.thi & wl¢iry5 Sub fo1 JI.OBD J1•62 .6$) Receipt¥ tiorn & Inwestnhinlswe PrxW.5-9m a'e cl 31.160 SB.UJ G51 PaymeP.1s r?iing4irgclly lo irtle5 GrEA15 tsffla1ions 2a.5 21. $1.847' 196 396 LW COXS Sub 11.37J 22.osg Prc¥I QI IIA*C a55e15 21.17J 22.059 52.207 10,llQJ fiansl8rs io I Ifvomi lunds Surplus Ild•lkll) forrni 10.287 lQ.aOJ Nature 4nd s• ottunds OSC4 9&?Acu Ji QI
PNOIX2 St Ninian's Scottish Episcopal Church SC 006433 Additronal anatysls131 ILMdi la rt4iPt• 4li¢n3 Le9lQBS Grtnls Al¢pt& Irom & Ir¢w•styrrfnl PrÈas Iram salé ol p.ree asse15 'cces 53e - Stsb lot¥1 rw¢ipts PatrTnnnL Gre4s vadirygayyrw manw1thSt$ pa115 raling alr1¥ ty Yts Govtrffl4K• co¥li rtLOVOm•rtl PufY350S P_. i¢Daso ol nVeS•t5 Subfvtsl rOp+Yej)ts NoIr•c•Jpts/ip•[VntsJ Transfer4 to I lfvornl ndS Surplus.'(d¢ficitJ INaturo o$• ¢f fuAds OSCR R&PAtt$31 Ci124 XW7