Echt and Midmar Church of Scotland Congregatlonal Accounts Congregation No: 331999 Charity No: SC 009556 ReIpts and Payments Accounts For the year ending 31 December 2022
Reference and Admlntstratlve IntomtIon Charlty Name: Charity Re8tstration Number". Congregation Reference No: Contact Address.. ITreasurer> Echt and Mklmar Church of Scotland SCIX)9556 331999 Gormack House. Mldmar. Aberdeenshlre A8517LX Trustees Kirk SessSon Prlndpal Offictrb•arws Minlster: Se551on Clerk., Secretary: Church Treasurer: kndeplndent Eumlner Bankers Wirgin Money l Queens Cross Aberdeen
Trustee Annual Report Year ended 31 December 2022 Structure. Governance and Manwment Govern1 Document The Church Is admlnlslered In accordance wlth the ternisofa Uniiary thn#ltukn. Members of the Klrk Sesslon are the trustet& The KI SessM)n members are the eldefs of the church and are chosen from those members ofthe churth who are con51deTed to have the 8Wts and skllls. The mlnister. tptho is • member of the KI Sesslon, is elected by and from the con8fe8atlon and inducted the Presbytsryof GIKthM. The firk Session may lTr¥ite ond appoint Cofrespondln8 Member5 of th• congrelatk to addlllonal •thd(¥. 5ervlces and 5eNe on commlttees •s needed. ls•tlofial Structur• The Klfk S•sskn Is chalred by the mlnlthr. meets everytwo rnnths or •$ requlr•d •nd Is reSponbIl for the splfftual oversl8ht of the towe8athn, ¥¥hlch excludes m•tteTs of ihe content of worship but Includes keeplng the Roll of Communkanls •nd Bapt15m•l Roll. the app)Intment of church offlcers and oryanlA. The Klrk sesslon b also responslble for Oversee1 matters of f¥brlc and finance Jnd m•y app)Int ¥ariou$ sub commlttee5 where needed. to oversee •nd det4llthes• affalrs •$ ncw•ry. Tht Church of Seotl*nd is Trlw•lt•rl•n in doctrlne, reformed In tr•dlllon and Prestrrterlan In pollty. It exlsts to rIfy God and to work fw the ad¥ancement of Chrlsvs Kinldom thrhOUt the world. As ¥ Notional Churth. tt •cknowled8es a dlstln¢the c•ll and duty to brlrwJ the ordinances of rellgh)n to the people In every parish of S¢otl•nd throu8h • teryitodal mlnlstry. It ctroperate5 wlth other Churches in varlous ecurrenlcal bodles in Scottsnd and beffjnd. A mlxture of tr•dftlon•l. tsmthi. q1# mornlry •nd e¥Ynln8 5ervtts •re offered to membersand non- members. A calendarof Ill meelbrytlme4 Indudlng seT¥ketlmes (both mornlng and evenkn8}, ornIsatIon meetlngs IKlrk Session and commftteesl and soci•1 entS is to •ll members jnd Is avèllable to non-mefftbersthr members and Is also publlshed on our notice boards and in the Churth Ma8azine.
AChIernelrtS and Perfmnce Echl and Mldmar Parish Chuth re ined In Unmjn a5 of i# September 2017. Adrnlnlstratlon Al matters SplrlluaL Flnanclal and Fabrit•fe now17 tythe Klrk sesslon. assisted as needed by the correspondln8 member& The KTrrk session alw retyests aSs15tance In w4rk>us Sub cqmmlttee¥ from tongregation members, where specffic experttse may be needed. Our 5e55bn Clerk,115tÈpped down In SeptemlRr 2021. posltlon at that date. However. due to personal dratmsiantesrnnd her husba W t)th re5wed from membershlp of Echt and Mklrnar ChuTch in September 2021 The Session Clerk p051tlon bwrrendy ¥•cant. a new member to the thurth $tsken the reblted seuetarlal dutle5. took upthe Mlnlster. Rev Shella Mltchell w05 IndUrt in Au8USt 2018. ID 2022 she crjntlnued the re5pondblllty of ty4erseeln8 wlth the other mlni#ets. the new Parlsh Groupln8 wlth Kemnay. Kintore & ClunylMonymu5K Blalrdafl & Ch•pel GarWI Churthe& Fln•Ke: For 2022, the prevlous Covld-19 restrlLtltsns whkh severety affetted churth attend•nces. appearto have a contlnuin8"knock effect at the earfy wrt of the r. Wlth some cong6allon members st511 reluLtsrtt to attend 8atherln8& As the ye•r prresSed. •ttend#nces stJrted to rec(r¥er. Fund ralslwd events contrbtrArted thier£3700. induded a Daffodll Te• In Aprll and a Prnsec (orT} fternoon In OLtober. ID oddltlon io our"re8ularf Day of Givln&Atthe be8lnnlnB of Ort0r. Returns from HMRC for Gift Ald and GA5DS contrilxrtk)ns •fflounted to 0r E531J) •nd Investment revenues annted to £29CKI For the prop05ed A.V. w0rt In Echi church (see below). some v•ry 8enewousdon4tions hwt enabled the costs to be covered. Fabrf¢ The F•brk committee mr5e•s tth Chuth Imsildlny •nd the Manse. the Manm: No mai>rwofk twas cArrled out durlno 2022, wlth mlnor eleLtrlral and plumbk¥ repalrs flxed where n•eded. Major refurbthments will needed dufknK8 2023. (See below). At E¢ht Chwth: The AV system ha$ some camern and presentltion fvnctmyswhlch are not wotin& The Vbdeo projector is now more than seven years old and be8innin8 to fade. The se551on asreed to •n AV prolect, to replace the projector with a TV for psentatn and repalrl upgrade the AV presentation funrtlons for both thternal pre5eftstlM and streamlng serlkes. Quotatknns for t Yarlou5 parts of the plert are belng obtslned for 2023. The boller in Echt Church was replJced durl 2022 due to water damw fv c05t minu5 the excess vrds covered the Insuran. At Mldmar Churth.. Mairrtenance and inspertlons have contiNed. No m•fvr fabrK work has been undertaken. The seSSn has agreed th Mlthnar Church should be closed as part ofthe lestrurtu¢ of the Clwrch of Scotland. The {Ure dosure of MldmaT Church VAS 4reed by the Presbytery of &)rdon and Is detalled In thè Presbytery MISSft Plan. The matter Is now In the h)nds of the General Trustee&
Mldm•r Churth wlll contlnue to be v5ed forseThlces in the meantlme. on the ndlY ofeach month, and also for Special Servlces Funerdls and WeddlnB5 t)n request. ChTtstm•$ 5eThices Induded Chrlstln8k at Mldmarfor 2022. Echt strrflces cortlnueftrthe vemalnderofe•ch month wherethe refvrfolshed l•yout Is better sulted tovarlatlon5 In soclal dl$tsnd requlrennty and rtUr addltkffts to seNices can be streamed In and out. A church café (Hope C•fél. was stsrted In September. forthe local communlty to #et tO8ether on T$daY morn8$. This has very popular wrth i)th youn8er ènd older membeys In the area and Is funded by donatlons on attendance, wlth a proportlon of the money rnlsed belng donated to chartty. Subject to loul needs and av•ilabilty of ¥OntEers. the 5e551on Is consId¢rf the p05slblllty of extendi the openifY4 tlmes to Include a %vam spce" forthe Ma1nder of the day. Member5 of the (reat10ft supyt the monthfy ser¥ke It•d by the Mlnkster, •t BellFnld Home lft Bjnchory. The Mlnister remalns p•rt ofthe sdml chapknlncy ts•m It Alford Ac•dwry. The congTe8ath)n contlnuesto wppcyt • number oftharltles thwhout the year. InCJd1 thrrn TrahJ¢rnft, ChrIstn •nd tht Aberdeenshlre Foodb•nks (rSS•ll Trust). The Area Group conslsts of 6 con8wk>ns and 8 dwr(the& Wlth Klrtt Sesslons hjvlw a8Yeed to the Incluslon of the ccrtwe8atk of BtalTd•ff and Chapel of Garlc•ch wlthln the groupln8. By Odober 2022, the Area GrouTMft8 of ¢on8re8atknns wr(hln the Trew nimed"Bennxhle Churches Together, formalty agreed the basis of a fvture. collalK>rdtfve. workln8 relatlonshlp. indudln8 Sunday worshlp. Under the 8uldance of the group mlnlrters and the Jolnt ¢ommlttees, will now be Work1 tow•rds the formal settirva up of a SI1 unlted ioryaregatlon. Wlthln the new 8rnupln& Sunday servk4s, on the thlrd 5und•y exh Dnth. the mln15tsrs wlll rnt*e •round eath con8re8atlon. Also. when the is a frfth SuAdJy in a month trTe ¥AI be lurtone ThdaY seThlry. rotated around to each churth In rn. Thu5, allowlng the gwoup congresatlons to meet and grow twher. The Kirk St551on Is enthuslastk ab)ut a klnt future with the 8ennJchie Cre8•¢IN$ and k)0 forward to deKloplng the relatlonshlp even fvrther.
Flnanclal Revlew Some very genefOUS donati0nsthr0h 2022. hm helped con>dernbtyfor wh•t ml8hl otherwlse er year of reduced against out8 Chwth Inc(m•: TtJtslin8 £46268 with overdm of £35,894 The prlnclpal sources of Incom• were •s folknvs: lft Akl Oonatlons 53% WFO & Open Plate 8% er offerln8s, DonlonslFund ra151 e IrNeStThrrt 6% her Income Ilnsurance/Fabflc refund& Life & Wcyk.) HMRC T•x (0Very Glft Ald and other donatlons were Increased In relatkn to the pre¥&)v5 2 ye•r% with expenses sllqht lowerthan 2021. Tax rec<Nery from HMRC w•$ •lmost the same •5 2021. Investment Income t5 slwty down from 2021. Speclal Sefvlces and some maioYfun&r• everts, a recory In doned mostty towards the ye•r end. Ch•rlty collectlons were made lor Chrlstlan Ald and DEC Iukrnlnel •mountin8 to lust 4y4er£l,7(Kl. Harvest Festhal qifts were donjted to the local food bank. The Trnldcrgft stall had a small defidl made upfrom stock remalnln81rt0 2023. The Hope Café e5t8bllshed In September has prv•ed very popul•r •lre•dy re£em 8 substsntknl Income In donrtlon5. F•brk Chary vep•lThdurfry 2021 M•nse: Very little work w•s needed throu8h 2022 except lor some mlnor repolrs and rna1ntenan. Hrthiever, the Manse In5pectlon In Ortober hl8hll8hted r•palrs and renty4Qtions now rttded to floorin8 and the bathroom. Th• sessioth •yeed forthese to be addre5#d •ftef qUOt•tlons he been obtalned in 2023, E¢ht Churth: Repeated flix)ding in the b45ement bo11 room in May. aused a COM electrkal lablu to the boller and heatlng system. Repairs induded some major rewirin8 and raisingthe boller as muth as prarticable alve the floor level and additknnal cle•rnnce of the drft$ around the churth. Mldm•r Church,. No molor fabric chaw were tarried out at Mldmar Church durlng 2022. Wh the Sesslon a8reeln8 to rnvlew any necesswry fvbjff fvbrk It is the Trustee¥ polky to hokl reser1Of apwoximately4 months expendrture. approximat&y £8.11. Howevef. the bank a¢c¢unt balan1$ currently thans to thE additional donatbons made towards the end of 2022. fte¥ws wlll be taken In 2023 with propos•1s of the new •vea group1.
Ststement of Trustee5' ReSPonbIlItIeS The members ofthe Kirk Sesslon must prepare finandal statements which glve suFfident detall to enable an appreclatlon of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeplng proper aco)untlng records. whlch. on reques( must reflert the financlal posltion of the Church at that time. Th15 must be done to ensure that the finantièl Statements tornpty wlth the Charlues and Thjstee Investment Iscotlandl Act 2fX)5, the Charities Accounts (Scotland) Regulatlons 2CK16 and the Re8ulatlon5 Anerrt Congregatlonal Finance approved by the General Assembly of the Chur¢h of Stotland In 2(K)7. They are also re5ponsble for safeguarding the assets of the Chtsrth and must take reasonable steps for the preventlon andlor detertlon of fraud and other Irregularltles. Approved by the Trustees and sl8Thed M thelr beff, On behalf of rk Session Clerk
Echt and Midmar Church of So)tland SCQ)9556 Report of the Independent Examlner l port on the accounts ofthe charltyforthe ye•r ended 31 December 2022 whK are set out on pages 9 to 14. The charlVstrustees are responsible for the preparatlon ofthe acCoW In accwdantt with the terms the Charitles and Trustee Investmerrt Iscothndl Ad 2(X15 and the Charltle5Acwnts {Scotnd) Re8ulations 2006. The chartytrustees conslderthatthe audli re4uirement of Re8ulotlon 10(11 Idl of the 21x16 Accounts Re8ulotlons does not appty. It is my Te$FonNItytO examlne the occounts as requlred under sertk>n 44111 (cl of the Act4nd tQ state whether portkular m8ttefs ha c(xn• to my rttentlon. Owls ollDd•p¢ndert •x•mln•rf•thi•mrt My examlnJtlon15 torrted out In accordance with Re8ulatlon 11 of the CritieS Accounts IScotland} Re8ul•tlon5 2C#)6. An examlnathn Includes a review of the accountivd records kept bythe charfty and • comparlson of the accounts presented wlth those records. tt atso Incbjdes ¢onslder•tknn of any unusual ltsms or dlsdosuTes in the accounts •nd seeks tWanatlDns from the trusteesiothcerning any such matter5. The procedures undertsken do rrt)t provlde all th• eVbdencellt would be requlred In •n aud14 and consequentty I do not eMpfe$5 •n audlt opinion on Ihe vlew 8fven ty the accounts, In the course of my examlnatlon, no m•tter h•$ cometo my¥ttentlon: l. whkh glves me reasonable cause to belleve that In any materlal respect the requlrement&' to keep occountlng record$ in accordance with Section 44111 {a) of the 21K15 Art •nd Regulation 4 ofthe 2006 knounts Rè8ulalions to Prere accounts whtth accord with tht i¢countln8 records •nd complyWh Re8ulation 9 of the 2LM)6 Accounts Re8ulathns Iwve not been me¢ or 2. to whlch, In my oplnlon. attentk sknuld be drawn In orderto enable • proper undefstandlne of thÈ accounts to be reached. Daie.....- t" ...f1tiC...l6a3
Echt and Mldmar Church ol Recel and Pa ents Account Year ended 31 December 20 Funts FUN Toill 2012 2021 3 É 29J27 £ 29.J27 £ 2167 317 £ 317 £ 1799 Othw W¢ddlnts & FuneRb Lffe & Work Tr•l¢kTrft Inrt) 210 210 250 5J74 £ 5J74 3SO s.2 Churth Lrf5rvtlm6rneVal TriLQWS £ un 275 £ 1.972 £ 2911 £ 3.174 Insur•nc¢ £ 452 232 104 £ 4268 £ 34.673 5•1• ollrNesln 10¢ iiy i£itsi 6rosJtr¥nsfeYs bets¥e fvnth la04} 1É1041 4fj2fjU É 34h73 Costs of yneratlNfur#ls Ch•rtsble xtmli 429 4 £ 33926 419 £ 33.926 £ 1.249 £ 39.?17 irx) £ i.5 6ryernanccos 290 £ 34.709 35 £11.327 (£9531 É 10374 I£SJ421 £11,327 (£9531 £lq374 1£5,4421 P¢9
and Midmar ntof Fur Funds T•t•l £ IL191 £ 17.160 £ 28351 £ 33.793 £ILJZ7 1£9531 £IOJ74 1£5A421 Trmjferfrtyn Gro Fund Interest relnrted In tV511Fwds b•nk & deFosIt b•l•nces tarrfed ftyward 518 EIA207 £3B.725 £28.351 Depjstl Fund 43 £ 116376 É 11,394 É 5m2 É 14l862 £ 159,795 Crentl It End 2022 É 12 E IS9 424 20 CaudldptedFabrkFwknthAppttth. The •cwunts were akvfvEd KhS•sskn and Fbwlai kn1d( .. Forindoft trAilFOltht KkSesskn •NI Ftno-ftBTr g-y4
Edrt and Mlthmar Churth of Seolland. ar ended ember 2022 rff2.933 was p•ldth behoW dllll1i0r coundltsx forthemwfje.an 01£464 wasplkl fDrlJu¥dlln4expEnse5 aryl also teNd retnwr5enntof eypense5 £457. There are rb) separntety rytered cham4 truJtsetcwhkhar wderthecrrtrololsmorallof Z Fwxls AtMD 6•n•rnl Fund 4ank b•l•n I•ted Fwds. WC•fé O•sWat•d Fund5.TVScrneh & AvsM £ IlJ91 £ 33332 I£MA7JI 1£2 467 £ J •x Grant iepcv TF &borrthy RYd th•lr & Eclrt R•fvrb Prct Fwerfund Lwal Purpo l•) £ Ibl £ 256 693 67 165 I£Z171 (£7181 106 140 13.119 212 L565 Id) t le) £ 212 250 £35J94 É 28351 £ 46 VI• •t Grn¥th Fund. &nÈrnl pury Grv•rth Fund. Gnqral purF<4•S £ 135n £ 127,776 1É1.4391 ts.5391 12,139 f 114,237 43 Growth Fund Al&¥ Grnm L• Fund.IFA 1•1 £ 3185 Ibl £ 9Jl60 8,ICiI J &J W•lkor t9t 1£6041 5A192 £ 98 1£16J331 £ 142.905 141 TheAlexanderGrantLwl The Be1 benefftofkd thldrnn In ld (Y•oy other worthychafit•bk Ule w1th6Ththe P¥lsh. C4pitalto rem•ln IAi•¢t •nd rv+Y ontyeApeMd. IblTh• Tk)m Forbes and •trmethy •s'Pc•)V fundlkthe b¥fft ofthe powoftho parf5h. l¢} Tho Ch3lr& Echt RefiJrtL Prt was hehJfortrm•lorhbwt projectat Etht thurth, nowcmpkne Ixrt held fvrrther ImpMmIts1r rewd. Idl Flo FdiS hdd fortt k¥DvtskndlkyAvsftttwrth5u¥ lel Lool Purp05e5 Fundls hdd forthe ofknc•l 18) JOrS andhn w•Wiwt. The (4*•l NwJrtbe held In cmtythe r•wue can be Èyn¢ P811
FuThts rds T¢)1 Tatsl IpèFO khernt (non GIftNJd) Reeui8rGfft Ald Oonat Ordknary Oflvlny Plm) Imi £ 11369 I69 11246 306S 163 M15cOonaVons M15cGfft Akl Ilonathn (thsnated TV & AV5ysyteml 29,327 £ 29J27 21167 Fub Fun Totsl Totsl rknD•Von £n10F•s SmirtknTubes 129 Tr•ldcrnft 78 172 429 78 172 429 118 Ch•rl•bl••¢J MlThlstrks & Mlwlon klIan Prestsry th•3 MINLrterfsexpErt Pulplt supp (MherMiffln¢ costs F•brlc r•palrs & rn•lnt•nart• co¢11 Tax Man He•t and Iliht W•tertoJts E iS260 15.452 411 L791 2,1*10 6398 £ 10.716 1993 4.ILX) L969 ¥791 24$ 24$ 77 217 Prtnn ststknery irKI p oiher•xwo 51 51 33.926 1249 OoTr4tlonlO Howe Trtnllychu io) £ Ll85 49 loo Pg12
Mtrlst•rfsStlp•l 5tyrMds and empknyrfs o)nhitrnS fot tMth)nal 4r. and knlryènd kn•Thfvnd. IAlnEAers' stipehdsr pald kn accord•ntèwhh tha stlper#l lth L8 rd•tedtt•>a$el¥ke. ForthearUnderrkwtt mllllrNm sllpend was £28.71J),. andth• M¥$11d th 5th •thJ Lser¥ke was £35.269. CoP4ctkins2022 230 250 424 75 75 An adthlonal (oNKt•d 5wnfiwry T(tsl Colleaed by•nd 2022 T+Jt•5 P•ld tyJ¢ In 2022 £ iJM4 Tot•1 H•ll In i&•nrylLmds 3022 ILIAIueshehlu•v) 424 ol•1 Ildd 424
Appendix Fund5 hekl on behalf of the Core8¥tO0 by the Church of Scotland General Tnthes 2022 vol 2021 C•pftal Ill.. crrndnknal Mi¥ed FIdI 5 32224 92 Caph•l1111 Fkwd D•Kxtt. Iin¢1lduthlnst• 4.114 4114 4,114 2022 2021 Cortydldated Fatyrk Fund- R¢¥• n(* i JInry 2022 dd.. Intw•st •nd upltal K¢owbttr•ndvJ Less Trnojferred church IN¢• 78 991 i£iJni {£21 445 933 B•laK• ¥t 31 D•£•mber2022 396 Pi14ofl