The Church of Scotland Moncur Memorial Church of Scotland, Stronsay 11 Receipts and Payments Accounts Year ending 31" December 2023 Congregation No: 452384 Scottish Charity No: SC 006572
Reference and Administrative Information Charity name: Chariiy Registraiion NUM}r. Longrcgatton Reterencc No.. Contaci Address: MoiKur Memorial Lhurbh SC 006572 4%*384 BAnk¢rs Roi'al Bank ofscoiland Il iLlciriÉi Sirv¢l Kirkwall Orkn¢) KW'15 IDP
Trustees, Annual Report - Year ended 31 December 2023 Strncture, Governance and Management Governing Do¢um¢nt The Church is adminisiered in accordance wilh the tem)s of the Church of Scotland-'5 Modcl DC ot Con51itution Recrnitment Ydnd Appointment of Truslees Members oft- the Kirk Session and the Congregalional Board are the charity tnLStees. Thc Kirk Scssion mlmFrs arc Ihc cldcrs of th¢ churLh and ar¢ ¢hos¢n from Ihose members of the church who are considered 10 hai'e Ihe appropriate gifts and skills. The minister, who is a m¢mber of the kn'rk Session. is elected by the congregation and inducted by Pre5bery. The Congregational Board is appointed from wiihin the con¥r¢¥ation m¢mbcrs ofi. th¢ cong7allon are inl'ited to noininate indildua1S. who are bclicvcd to h¢lVC the skills and commitment to Lontnbulc lo thc iiiaiiagcmciit afTairs of the Lhurch. to becume MeInrS uf Ihe Board. Bolird mern1[s are then appoinled at the Stated Annual Meeting and serve for a period of threc ycars after which they may seek rc-Llcction at Ihe next Slated Annual Meffling. Elders are also included wiihin ihe mLmbership of the Board. Organigational S¢ru¢ture The Congregational Board is chaired bN' the minisier or interim moderator and meets t.our limes a ycar. Certain responsibiliiies are delegated 10 the -l-reasufL'r and the PropLrty c.ommiiiee &8 appropriate. l-he Kirk S¢ssion also m¢¢ls six times a year and as needed and is responsible for spirilual a(Tairs '1[hin ihe church. Our regional governing IK)d}'. thc PresbN'tcry of Orkney. from l Jdnuary 2023 ceased 10 exist as il mLrgiLd inlo a wider regiional ix)dy. the Presbytery Df the North Ldst and Northern Islcs. In common .1¢h similar sleps across the Church of SLOtSand. this move lo largver PresberleS will hopefully allo. Supervision and support of churche5 to be more effective and beitL'r resourced. PrL'sbyiLry' oN'er ihe past year confirnied lis plans to rationalise the spread of churches across Orkney in coming years. in line 'ith reduced resourc¥s and personncl. and dcvclopmenis across Scolland. A Mission Plan was approN'ed which should maintain a w'orshipping presence on Sironsay. wilh a Mitiister being paid to work here land partlTr e15eK"here) on the basis of working part- lime, as part of an orkney-.Ide team nf Ministers 'orkIng logether. Stronsay church would unite with other churches across Orkney under one single ruling Kirk Session overseeing the combined single Orkne). Parish Church. -I'he united Parish church. Vwould co-ordinate and undertake some of the burden50me administration tasks of subsidiary "Local Worshipping CommunitlLS" bL"in& Ihe coniinuation of furni¢r IuLal congr¢gations. in¢luding . Stronsay. In this way Sironsay church itself would b¢com¢ one of these local mission stalions. with some aulonomy and their own leadership learn Iwally but subjecl to ihe supeTr'ision of ihe cenlral Kirk Session. which would comprise ¢ld¢rs t.rom fonner comwnent churches including Stronsay. The details ot this plan have been worked upon wilh Presb)lery's support. over the past year. and Presbery sent ihern to existing Kirk ses.sions lor comment and Ihen for congregational voting in Spring 2024 $0 that neH arrangements Could be impl¢mented in late summer. At ihe lime of WTiting. before an), local vote. the plans provide a way fon¥ard amidst diminishing resources. personnel and rising administraiion burden. but cause some local concern about loss of local autonomy. vision. and inspiration, perhaps across the North 151¢s.
Objectives and Aetii ities The C.hurLh ol. SLL)Iland 1% Triniiarian in docirine. Refomied in ir8diiion and PreSberia in polity. It exists to glorili.. God and io W'ork foi the advancemenl of Christ's KingJdom throu¥houi ihe 'or1d. As a nalional Church, it acknoledge$ a distinctive cal l and diity to bring ihe ordinances of religion to the people in every pArish ut" S¢ot14d thruu¥h a l¢iiiluii41 ministry. 11 (v-vrat¥S with oth¢i Chutches in VlOuS ecumeniLdl bodie% in SLoiland and bcl'ond. As the local parish church. we especially seek io live out the prime commandmenls to love God and love and care for our neighbours. In nomial times ihc congregation meets for M'orship at I l am ¢ach Sunda%'. When this ha5 Ilot been possible (tg duriftg ('nVII) restrictions) on-line worqhip pmvided. ("hildren are made very welcome al all services. Meinbers of the wtder communiiy become involved in church events through a range ol activities includinb sal¢s. Achievements And Performances Th¢ church has a sense of moving forward. albeil wilh concerns about the long term regional plans. We have adapled our slvle of service io become mow infOrnl and open to the widcr communit). w,hile still suitsble to the wide range of worshipping backgrounds within thc congrcgalion. C.ongrcgaiional fellowship been helped by the continuing success of refreshmenis after each service which mosl people slay for. and people not nomally al church allend. We ordained 3 ne, F.Iders. who haire Sirengthened our l¢ader8hip team and helpfully brought different skills. insights and energies 10 it. Number% worshipping have remaincd good, with a high¢r percenlage (about IOO/o) of the parish aiiending Ihan in many scottish churches, and many more Siill on srrtial occasions lik'c chris1m. Our congregational audit of our churL'h for Presbyiery ihis >'ear notcd the dcvLloping cong>reg7alional involvement in dll ¢15pects of worship s¢rvic¢s and also highlightcd developmenls to improve access for the disabled. Our new leam lo succeed our relired church officer organising basic Ltsks for opening and closing the church is working well. There has been a modest increase in children. s involvement. with regular all-age talks in sern'ices. children s activities during sen'ices. and periodic midweek session5 of arts. crafts and songs for under 5s.These hai'e ho.ever developed more into what we all 'mc55y café church,. periodic inlergenerational Sunday serl'ices. which includes a café st)'le set-up with craft Opiions. The above mentioned cong7reIl0naI audit also hi¥hli¥hied how our communily invole[nent and 5UPFK)rt has continued io delelop. reflecting our renewed emphasis on show'ing church is here lo help the communit}. our faith is helpful in real lile and our desire is to help our neighFrf)urs in practical ways. As examples, OUT Minister is a member of lh¢ Stronsay Communilv Council which is chaired by a church Eld¢r [ in her rightl and church members Serve on the organisin¥ committees of bodies like the Communiiy Developmeni Trust and C ommunity Association. The church hall is used by various communily activities. The hall's kilchen ar¢a has been succ¢ssfully refurbished. Our Peedie Library has continued to offer opportunities for fellowship. wamith and literature to grO"Lng nUmrs. ith the support of a local company, our exiernal Christmas decorations have helped brighien the island centre in w'inter: whilst we have distributed at the beginning of this }'ear. the subsLtial grant we were awarded to those slruggling with fuel poverty. Our Church service for the King's Coronatio was for the w'hole community and included a Lelebratory lunch and the planling of a r¢m¢mbrance tree alongsAd¢ a buri¢d Communili: Tim¢ Capsule.
Our widcr national and international support conliT]u¢d. w'ith support for various inlernalional charities, including Orkne}._1de sUPtK)rt for Mala,1. We continue io pray regularly for w"'ar situations like Llkrdine and more recentl} the Middle Easi. We have r¢start¢d our ini'olv¢m¢nt in the global World Day of Piayri. partly to allow more prayer for ihe Middle East. In addiiion lo exlensiN'e involi.'ement b!, church members in local communiiy projecis, some are Involed in SUPPOniTJg naiianal chureh or communit), projeLts. We have continued to lake an inl¢Tesl in Sireet P&tstors. not leasl because our .Minister h&s become a Direclor of the Scottish overseeing Lloard. Our minister is also Inierim Moderntor ai Edas. Parish church and there is scopc for developin&Tr links M.'ith them as ..ell as with other Orkney churches. We conlinue to explvr¢ IIN'¢-str¢aming ol" church s¢n'ic¢s. both to &Sbibl uur wurship hcrc, Ld iu hL.Ip other churches elsewhere . Financial Review -I'he principal source of income is ihrough weekl) offerings and gift aid donations by members of the congTegalion. With Church service5 returning to normal after COVID. boih again showed a slighi increase. A very successful plani sale was held in May specificall), for the purchase of a The sound system for the Church. We coniinue to enjoy the benefit of the income deril'ed from our Endowment funds held which goes some way lo help wilh property maintenance costs and general overheads. (seL' nolL 2) The coniribulions we were asked to make lo the Church of Scotland's Ministries and Mission Fund 8how.ed a slight increase from Ihe previous year. {see note 6). Spending on Fabric mainienance and repair 'aS £11074. much of this for the refurbishment of Ihe kitchen area in the Veslr). We also purchased a ne, sound system for the ChurLh and more comfortable sealing. It is expected ihai there will be more significani fabric expendilure in the near future. The cost ol heal and light wa5 much higheT due partl! 10 the paltern of payment for the purchase ol bulk hLaling oil for Ihe church but also due io the greaily increased price of heating oil and elcciricity. In December ?022 M'e received a grant of £5250 Irom Ihe Cora Foundation 10 help alleviate fuel poverty in the communily. These funds were disbursed throughout the communiiy in earlv ?0?3. On investigation li became appareni Ihai the Music Fund. previously shown as a designated fund. should have been classed as a restricted fund as it comprised a small legacy from many years ago and donations made specifically toward the provision of music when fund raising for a n¢w organ. 'I'his has now been rectified in ihe accounts. Ovcrall. in 2023 wc incurred a dcficit {exLCSS of paymcnts abovc r¥ceipts) of £10.362 which can bc attributed to ongoing fabric cxpendilure and increased ministry and mission pavments as indicai¢d above. Orkney Presbytery had for man%. years successfull! supported our partner Presbytery and Churches ol. Thyolo in Malaw'i. With the d¢mis¢ of Ork'ncy PrcsbyL¢ry at the end of 2022. 10 allo. this charilable partnership to continu¢ this Church agreed to take on the financial administration of the partnership and act as a conduit for the collection and distribution of donalions to Malawi. £70,666 M'as collected and donated in this way.
Reserves Poli
Ii is ihe Trusiees. polie!. to hold re%ern¢s of ai I$[ ntne months expenditure
including designated funds. Al the )"ear end the Church held apparentl), unresiricted
cash lunds ot" 1'43.484 of h1¥h £36,781 had been d¢signaLed for labric repair and
maintenanee. The remaining balance of £6.70?
is Icss Ihdn dictatcd in thc policy and thc
.1 rustles arc that tlily tn4ly Ii¥vd lo re-dcsignaie Fdbric or Tr'unds Lo Lutnply i¥iih
tho poliL¥. (SCL noie 2). In addiiion, li is a lime of uncLrtainty alxiui The futUTe and
tutur¢ costs. r¢latins to ihe gen¢ral ¢conomic siiualion and lh¢ LVSt5 likely undci the
new PTcsh}1ery and .$Ible new, (>rkne J'_wide Kirk Session. so some Mider rei'iew of
reserves mighi be appropriate.
Lkill8 to tlie Iiiiure. we aim lo Lh¢Lk th¢ sldlus of apparenil), unresiriLLed
funds io see ifin lact some H'¢TC &?ivcn undcr Icslricied requiremcnis for usc on Stroiisay
alone. Thi5 is lu ensure ih&i ihe Hishes ot" pa51 donors are fully undcrsiood and acrcd
iipon.
The C.'hurch of Scotland has inlToduced a Cill'ing lo (ir()H scheme lor
covcring ccntral MinistsTr and Mission cosis kn1¢h includes ministers, siipend%. This
h<15 resulied in dn inLre
MunL'ur1¥lemorial Church, Stronsay SC 006572 Independent W.xaminer's Report lo the Tru.8t¢eJ of Moncur MemTrrial Church I rewn on The accounts Ot thc charin. for the year ended 31" December ?023 which are set ou1 on pdg7es 2 10 10. Respective re5POD5ibilities of Irustees and examiner Thc chariiy's trustccs arc TcsponsiblL for thL' pfLparalion of thc accounls in accorditnLe 'iih ihe 1¢rn1s 1)I' lh¢ ('.hinii¢% and -l-rw%i¢e Ini'e%imenl ISL()Iland) Act 200fj anLI Ihe (-hariiie8 Accounis {Scollandl Regulations 2(X)6. The charity truslccs consider ihat thc audii requircmcnl of Regulaiion l 0(1 l (d) of ihe AuLounLs Re¥ulaiions dvvs noi applN'. li is m) responsibilit). Io ¢x(Imine Ihe ULLounls rcquirL.d undl'r s¢LtiL)n 44(1 l (c) of th¢ ALL &and tv 51atc w'hvthLr particular malLers have come lo mv attcntion. Ba51¥ vf in(lepeDden¢ ex4rniner's $¢¥temenl (y cxarnination is carricd out in accordancc with Regulation I l of the Chariiies Account% (SLoiland) Regiulalions ?11116. An examinali()n includes a re.1¢ i)I' Ihe ILCLnunting recnrd.8 kept bj the charitl, dnd a c()mpdfis()n of the aco)unts Prented I1th thosL rccords. li also includes considcrdtion of anN' unusual it¥ms or disclosures in Ihc iicci)unts, and .kS e.xplanalion8 linm the Iru%(ees cnnLerning dny %u¢h muiier4. .1 he procedurcs undertaken do not PTovidL all ihe el'idencc ihal would bL fLquiriJ in an audil. and conqu¢niIY I do nol cxprcss an audil opinion on ihc N'icw giv¢n b). Ih¢ ¢icLounl%. IDdepen41en¢ examinvr's ¥¢¥tement In the coiirse ot m>. exaniinalLOlI. no malter has come lo m!. attention which gil'es rne reas()nable C{qU 111 1]L¥'C Ihai in maleri81 resFecl th rLquir¢mLnt$: 10 keep accounting records in accordancc th'itli Section 4411) (a) of the 2005 ALt and Rcgulation 4 ot.lhc 2006 Accounls RcEulalion5. and t() prLPL. LOuI)I.% 'hI(h <Ll)r H'iih IhL' dLLuuiiling reLDrds' and comply with Rcgulaiion 9 ot the 2006 Accounts Regulations have noi been met. or 2. to Ththieh. in MN. opinion. allenti()n should be drawn in order to enable u proper undersldnding ol. the dLL()unls lo be r¢dLlied. Signe Dale:
Moncur Memorial Church Recei ts and Pa ments Account Year ended 31 December 2023 Un51ricItd Rr51rirird End0m¢t Fuads F¥tyds T( 2rfJ12 Note 2013 24?.1 2013 202J Donanons 9103.68 2W.(I 12(X)5.6A 103114.62 Legail AciTVILl¢S lor fjengrjiine Pun¢k Bank & Deposit ini¢re5r Investment in¢ome 0.00 1801.95 41Xb.9? 11308.55 1.5$ 2901 55 1183.44 118).44 1451 50 1 S)93.54 Renwl of ld & PT¢mis GrAnts for disinbution lfvcl posvry) Plant sale for new lawnnuwier 350. 3LK).00 5250.00 650.00 0.00 95.00 Plant 5alc for h¢aTiTh¥ $ySi¢ Fund T4¢sing for Chariry Nnnh Isle4 Fund i(w.c 115. 1000 185.Lh) Malawi Partn4r Pre%byr¢ry doMIicLS Grants and electrieitv refiJn(k 20975.45 27.45 J56 08 356.01 Ulher Rcccipts 000 6hf)8.011 706.08 22 I.4$ 22866.5J T talR el t5 25CO1.¢MI 38!bo.07 C.05ts of %enerting funds Charilible 8¢tiYiile5 Cvoverngntt costs 21520.40 27101.23 48621.63 14298.57 o.( alP 2152U.40 27101.23 45621 63 14y8.47 Excets of Recelptl over Payment5 for the year before tr*nsftrJ -9505.77 .2039.23 118J44 -10361.40 442801 Transfcrs 1183.44 -118.1.44 Exce55 of Recelpty over Payment5 for the )Ear -832? 31 -20)9 2i -10161 $6 44!S.61
loneur 1¢MOnal Chureh Stron5 .4iatement of Ilalances LDreslricttd tte Bank & Depoiit bAlince$ N? dj F-undi Trtl 2023 Toknl 1022 2013 2DZJ 11121 Ak & pt>s1[ hilance% Brouglii forward lsijgnuary 4th)".0 40 _¥301J? 76373.72 194.1.11 Movement itt year: E%ic55 ofRecc1s mer paentS ihe -1137? 33 -20J9 23 -IOi61.56 447x.hl E$4ttk & derthit l.aLed tmirtrd 31EI Ikc¢mk¥cr 7174¥1f 7637? 7? Add.. Inv4%tsL1Its lx11 Al pUrCe co 'I'rtal tiJnaE includi¥ iThVt51m¢nts li puiiliase cost *533.91 J4ry70.06 34?70.9 4J484 . IM2%?.22 I lQ(A3 7 Investmollts at mArket %'AI lii#i iJf13203 Wlils IIL C ul's Gtuwrh Fwid 134:70.06) J.hS 5.JJ alue DL 31[ DE£ett. IJ2UJ uf111 L$ 40 194-.K 03 5741)5 46 761)73.49 71?96 20 fiif.. Aiu R¢L'¢ivthII 7304.00 ?305.L 145G.(K) Ll Th¢ accounLS were dppro¥'ed by the tk S¢s$ion and Congregational Board on ror dnd vn bchdlf of ihe Kirk S¥5510n and cOngtinl BLUTU
-Moncur iNlemoril Church Stronsa
ot¢$ ¢0 the Aeeounts
I. TTU)trc Rrrnynrrilivn Rcl&ttd Tt1ti•ll•
DiiringiheyeaT no I ruMee5 re¢eiYeJ dr.y r¢Imbur£nl
gratuiry of Lfo lor 'le¢S&S ortW&L Jutmli
tho ix a InL. tIVed
2. Movements In Funds
In.b. invcsimrnts Ar¢ iyKlud¢d ai rKiee)
AIIJA•
Al 31 Dee
Kt¢¢lpts
P¥yry¢
fr¥nqftYA
l.'nresn4¢ied fund
Desiyiuted Fiind
(Jenal fund
45111? 59
O.OD
749.16
3fi781.75
)014.b.I
1?014.63
-942V 4Q
-21520.40
434.!1
1183.41
6702.47
43464.22
Ht¥trl¢rd Fund%
or4 F(XLDdalion- fuel PU¥¥yI)
tubjc l.'und
Profftry Maiiiwit thnd
L(Idiiwiiiwii Fund
urth Fund
fulowi Punnership Fund
Clyariiy Fund
1.55
0.00
2I1ts.49
o.uu
2M6138
31J.ty)
.Ix)
D.(Kl
2&161.38
Jij.
21PJ7<.44
.•lbMJ(i )I
I lJ15 00
763ts.1 12
2qIKJ2 0(1
[m¢•I fundj
('Ixwrtr, ¢'huJm4r%. lifiXLL. Srnilh.
snce. Peacc arHI TtyJ311 Heque%is
%Krfr4 71
4.14 ?#
ooo
4J4 28
R804.71
MLyi%ur. Sh¢aru Il¢¢u¢si&
V42
74¥.16
noo
-749 la
11724 2n
111.144
'rot#l fu•di
I IOh41 7
311:hn.D7
4862'..fi3
IfKI212.22
lif De
Fwbrlr Fun41: fhc TrNs¢rc5 hai'¢ 5Ct 1¢ funds for thr maintertAn¢¢ ot'cburth pronY
Crtner•l Fund: fi¢ Trusith have de$i8na ihi$ fvnd lor ihe general runnins ufth¢ Churrh.
Cor8 Fnur•dAllrJn: A grani i)f £5251) was received frorn thL' C(?ra Fc?undMtsiin in tk'¥kmk'r !1Tr22
Ici h¥ Ji%(ribulL'd Tliijie f1 w)veiiy in the ¥vnimuTriiy 4Jl)d ditslKus¢41 in ¢urly 2023.
Musi¢ Fylld: fund M'a& SEI up ¥iih a small le4aLTr specjfically for providing musi¢
rLSLlUtLL5 fvr lh¢ ChLLrLh wys later addd to b) donaliDll5 10I4drd the LSt vfa VTWi.
Pruptriy M4lnienaTh
North l$le$ Futhd: This fund holds money donated specifically for 5uppolling th¢ mi&%ion w of Westrav. SiTonsay the otheT OuieT NutTh f41¢s chuTch¢s. M•lgwi Prt]JEr5hip Fund= This lund was Sel up lu cunlinuL admini&trr Ihe colleLiJon of donatlons trom throu8hour Urkne). for our Urkttey ptsttr¢rship Thyolo Presbytery in Maldwi. Tht PLirpost l& 10 majiirairt Iht links and cli¥nldblc a¢ii%'ilics wilh th¥1 PTC5bcry previously adJnin51erd by the Pr¢%b)wy of Orknry until its disstiltsuon. Charity Dontlon3 Fllttd- Th15 lund is tstilised for holth"n¥ mothey rdell specifically lor ll%Lmed chariry or purpose and is normally charity 01 PUW Soort •ftei et1pL o$cs o Ini(Ime from Ihe Coop¢r. Ch41niers. Grodl, Smiih. Spence. Pcacc and Twaii Bcqu¢5t5 ig 10 be uscd for Gentral CL)ngre¥iilion*il Tknrposes Inlume from Ihe Moncur. Spence Mnd Sh¢3r B4ue5t5 IS to be us¥d fui the upkeep of the Fabnc ot'ihe Church, Il#ll. Man% Jnd yrounds.
UTrresirlrfed Restrlrttd EThdowmtDt
Ftyds
2•23
Tolwl
2TrZJ
Tot
2023
2023
2022
3. A Thalysfji fyf t)oniiloDJ
WFO S¢hem¢ Inon Gifi dI
Gift Aid r)onaiiiin
2860
2KJ.
5760.(Y)
E65.00
1374.72
2579.39
Tu Rcrvv¥rcd Cjift Aid Donation5
Ordinary c¢[1$ lo Plxtcl
nLhL'r Offerings. t)oniii$ tlL
2636.3J
2%1.75
o.
636.33
*961 7S
647.fAI
647.fi
91fl5.68
2
- Minlit£r'5 Stipend All Churcl) ol Scotland con8tcytOll5 ¢OOirJbut¢ w ¢h¢ bauorwl sund Fund thieh bcarE the costs of all J)unistrrs' Illin$ ajid employer'5 £oniribuiions fLY Daii(Mial insiiranrE Ind Imwng and loar fv1. Mini$1¥5' st1418 orc paid in u¢iurdtsnir i4.ith the n3tLonal scale. )ch Is r¢lal(d iu y¢ar$ tsf seryit¢. For lh¢ y¢8r urtd¢r r¢vJLW lliL Tniniilluin 5Tipend £30.114 4nd th¢ tyaxipwin stisKnd (in tlie fifth yuFfyquenr yfdrsl £31.032. inlstry M1551on Allociilo This Lon¥fL¥)iion'% Ministsy ar M101 all(Kation for 23 ws 1734) Trt'whi¢b £3245 WAS from Supend IidownKni Inwmg, k471 of Trall5lii Fund¥ ¥nd the rtyrnipin¥5um oCi56th rrkn by th¢Lon¥r¢gaiiott ov¢r t. LoursL' ol'ih¢ v¢ar. 2023 1022
- Colle¢llolli for Thlrd PArtles Ukrain¢ appedl Strc¢i P¥sror4 Turkcy appeal 43.00 52.(JO 185.(K) IB5 (rf) .0 s.uo AppendlK unds held on behalf Of thls ConRregAilfyn by the Church ol Scotland G¢Der41 Tru$1tt5 No fijnds tre held by the ChuT¢h uf ko¢ld G¢n¢ral Tnwtts behalf olrhis cON8TeWi. 13