2021-12-31-accounts

The Church of Scotland Presbytery of Orkney Receipts and Payments Accounts Year ending 31 December 2021 Congregation No: 452394 Scottish Charity No: SC 014056

Reference and Administrative Inforn￿tiOll Charity name: Charity Registration Number. Cungregaiiun Reference No". Contact Address.. Church of Scoiland Presbytery of Orkney SC 014056 452394 Steenysheed Stronsay Orkncy KW17 2AT Trustees: Prlncipal Offlce Bearers: mOdera￿r Presbytery Clerk.. Pre$b￿ery Treasurer: Indew￿ent F.uminer B￿kerS Bank of Scotland 56 Albert Street Kirkwall KW15 IHJ

Trustees, Annual Report Year ended 31 December 2021 Slrnetur4 Governance and MaDagenwit The Church of ScvtlaThJ 15 the naiiorAI Church of Sc￿18￿1. lis b&%ie constithtional document is the Anicles Decknroif)ry of11￿ Co￿til￿1¥0￿ o]Ihe Chtsrch olseoildnd in Matters Spiritual. The es5cncc of Pre&b￿Cri￿n urch governmem bu.ng a aYKili•r sy$m of sU￿10r aThl irtferiw courts of which thc PrCSb￿ery of Orkney is part. Recryltmcnt ApwADthxD¢ ofTrwt4es Voting t￿Mbers. vf the Presbytrry are cl￿rItY ffitstees. 71￿¢ U￿rnbc[S of Cburth of Sc4x18nd minisiers who are, or who. wishin8 to ￿t￿n a seal on ihe Presbytrry. have retired frorn bein8. parish ministers withi'n county of Orkney. iogether wirh an elder ¢onm￿lored by exh Kirk Se&sion. with Jdittonul elders COffU. wnding in nurtrtr to rttirtsl ministets aThJ afty ottr miftistcrs M represented by congregation. Tr minisicr5 art clected by their Try£livc charges (which rnay consist of a single congregation or rnay consist of a nurnFu of congT¢881ioDs linked or gMu￿1 iogether vTrJer mini%rl atKt who is ithed to thai charge by the Presbytrry. The elders are conuniss1or￿d by each Kirk Session io serve for Oble year from July Iv Junr atKI whose comrni￿]Qn is approved by the Presbylery. Addtlional elders who are belkevejj 10 have skills to eontribute 10 the w(Kk of the Presbyw ar¢ apWjin￿d by lh¢ Presbytery from any Kirk Se&sion to s¢r¥¢ one y¢aJ from Jyly ￿ JUK. Oryanlswdon41 SinK¢we Th¢ PleSb￿try is ¢haJred by annually elected by Presbyw from awKJn8 voiin8 membrrs. Tht PTttbytery nets four lime5 a year aThl rereives frotn stsnding committees and any ad h(K committees &p￿1￿1ed from iimc to uinc. cxh having rcswn.sibilitses d¢kgad w it by the Pre$b￿Cry. s￿nding commiifeeb have p)wers ￿ act for the Pttsbytrry in ur8enl or r￿lI1￿C matrs are urtortte5tal, &eording to thE deliveraw¢s of the PrEsbyry. Oh￿ctIveS And Adlvltl The Churrh of ScotlatKI is Trirttthrian in d(tritte. Ref(ThLed trt trtitiOn arml P￿$b￿triatt in plity. li exi%ts io ￿￿rify God and 10 work for the advancemeoi of Chrisi's Kingdorn througlk)ui the world. As a natioMI Church. Li acknowledges a dis11￿lIve call and duly to bring the wdinances of religion io ￿ pwle in every parish of S¢oilaNJ ihrough a terri￿)ri#l ministry. li COW5 with ￿UrCheS An various Thicd IKMlies in Sc(thrKI a￿1 beyo￿1. The Plesb￿Cry.S basic fu￿¢10n 1$ ¢0 give spiriiuat leadership BDd cr￿ur48¢￿￿nl io the minisler8. office- Ixarer5. congregalions and. 4pwt from dulits p￿scrIbed by law. or in5trucid by thc Gener Awmbly. the P￿Ub￿ery slM)uld alway5 be seeking th ways of WO￿AinS thc ￿vInce￿ent of Christ'$ kingdom A(hkvements aDd Perfornwncos In the coursc of 2(r21 an IT￿re￿1￿C £58,722 ws rnised iNlividual and Congre￿lOn donati￿$ 4 a Christina5 Gifts sclKme. to help fund a rNmbcr of FXDieCts in m￿aW1. These funds were seni io tyjr partner Presbytrry of Thyolo in Majawi to their work and projects there. Mwh of the work there this year h&$ r￿used on the provision of t￿1%>1&% 10 provide clean dn'nking war for the ￿le in th area. Fun(ts hav¢ also alkKawi th pwovi(le ed￿atIOnal resoluru a￿1 for the PTovi&ion of a maize rinding mill. Financ1a15UPt￿ Ixen 8iven lo help fund the wbjicalion of a IxK)kJd of R￿ectiVe RoutC5 on onc or our $M￿ler islands. 1¢ also been tKJSsibIe lo offer smajl 8ranis ￿ con8re8atioD4 to help offsd the cost of mccting new fire regulatioThs and of insialling auth"d¥isua] in ch￿￿1￿. Administrative work within Presbytuy this yearljas I￿l￿d fir51 sieps in fom)ulaiing a new PrtSb￿Cry Plan for the congre8aiion$ within a￿1 also I￿k￿8 io the fuwr¢ ama]ganuiion of the Presb￿try of with (thr in the ofSLxxlaNI.

Flwandal Rethw ytara•d. ￿lI￿Ort. eh pays att a[￿￿1 levy w ¢n¥)le A profe55¥)nal survey 0frrf0￿rtleS held by Ihem ￿ be c¥rried evtry iti¢om¢ trom this sowcc ilizhily luj (han Ihe pTewii The Cxneral Fund 51Th3 an increue of £5.051 in 3)21. miinty 10 # It￿thI of £6362 Cletk's ￿lary whiL W b¢eu o¥erpaid io FAiinburRh in 21)20. Gran15 of £121M) awa[d￿ this futyj dt￿tiOn e4uiptrth for Manscs to comp]y with new T¢gul&iorL%. The fuThJ cwTendy 11 £20.296. £895 was p￿d I￿1 o( the Fur￿ to ¢ovcr iTKWTcd by the D￿￿k¥￿￿t oificu WJ a furtki £l.I18 I help wver tr&v¢I costs of minisrs intrrtsted vjunl Ch￿ in Orkney. In xkliu(m. £4￿31 w&4 Qui ￿ gr4ni fu￿1]ng 10 klp cover thc c05t of aL4th¢J visual 04uip￿Dl for in I[K￿ chLwhes The Mini51ry arO mi￿10￿ tur￿ txtn fvlly utib5efcs5M)nal Sur¥¢y Futyj sknwtd •M iwr¢asc of £2,135 and now stsnds Ar 11.744. A gr#nt of £5￿ Tnde frnm tht Chriitsan Fund th help fulld th¢ of a IMxJkkn of Rcfkciive Routrs on one of ￿Jr srnajler isJaTrJs. leaing (und $￿ThjIng * £7.78l. PThhip bttwttn Orkno Prtsbm I￿j Thyolo HiBhland% PrtSb￿ ifr Malwi ¢nhIiDU￿ io Ilourish and do•￿10￿$ and hJndtxi$inB by prts￿ery. ConpegwiotL4 aDd ir¥Jivrduals", ich included a number of tndividugj donations lo hjnd Dtw wells. sucttssful Thft Sth¢ryK. Iw cnlblal th¢ Prrsbyt¢ry ol Orkn¢y ¢0 send £58.722 w mall￿1. lo to th¢ wells. Ixea gi￿1 Qtw miite 8noding mtll and ¢d¢t￿lI￿J￿I pro￿18. The John Fwlis Rcncwabks FurKI pTrvid¥J a ￿ of n58 fiuing J%w win&)w5 • llMll5e. After providink fully ￿lI1￿J. To ensure the effjcieni running ofthe Prubyiery of Orw the TnJ4eu sh￿1 mlinthin the followiTr8.' A &neral lo co¥¢r ¥dmihixrtion INI NhnLiI8 o(Pffsbrn. the ts) h•Y¢ • miDLmum FAlance olawroximttely three ofwdtr￿y expendiDJre'. AC0rbiin8e￿Y Fu￿j w Ly)veT where equ1￿ll1 rylx¢rn¢m m th¢ ￿n.Ye￿lY visii ￿ Othy of the M(wJer&or ofthe (knernl A&wmbly Ind w unfrrfexeM utr•xdirwy iwnofexF¢ndiiute: A Pr¢)fessional Syry¢y whi¢b sh￿[ nMin¥in suffKi¢ni funth to prnvidt * ￿lin8 of trtt- yearly [Kofession￿ ￿TheY of all ￿￿rth of knlaTrJ t￿l￿11n￿ in A Christi￿ Enrichrtnt Fund to Award ChriAian &￿ts 5 se£tt fil by the Th¢s. Thii 5knuld mirtimum I￿￿king bala￿ ol£l.fm. A Malawi Pawlncr5hip of which 1$ ioE¥wth¢ visits 4nd link4e5 beiwe¢n Orknty Presb￿￿ arml Thyolo HiAh1￿￿ Pttsbjtrry i& ￿￿wi Arthl ) belp P4rtllership Projects with ¢huTehts hd or8arti5ations in Th)￿0 HIKhlaThh Presbm. In ￿ld1[i￿n th¢ ThL4r¢¢s shall th'nistrr the Jokn Foulis RertblE5 FUEMI. (und, hieh is AW￿la￿e foi tht tffowision of ynis and kxns ￿ a￿￿10￿5 fweDcrgy [￿serV￿10￿ (Y rcncw4bl¢ ¢neryy 5ts1¢nxo¢ rfTn¥lrtA' Rtsp0tt￿bll1f1ts The mu.s￿¢$0[the Presbytrry musl rrfrpwr a finaKixf staicnni of 5uffieithi detail 10 enbte gn Mptrtciaiion of the Pre5byw$ tran5tiOn5 durin8 the fIn¥rKi￿ ￿T. The tNs¢% ￿ reV￿￿1ble for kfryLIL8 fK(Fr Kcounting rworth thaL on re￿1￿ must trtlccl the of the Presby*ry at th¥ tin%. Thi$ th)n¢ ￿ ¢nsLW¢ th•t I rin4nci41 ¢s)rnply with the C1￿￿11C￿ Trth Invc5ttKtt (Sc￿1￿￿j) Act 21N15. d% Chariiies Accoun1% IScoUarwJl Regu]￿lOns 211kn th th¢ R¢ylation5 Amit C(MJ8Tryatio￿I Fir￿ ayoved by the Gettral L%sernbly of th¢ Ch￿￿ of Scotl4NI in 2(K)7. Try xe ￿lA) resp)nsible s8ft8uardin8 of the Pre5b>trry •rKI rnst tskc nible strps for the kmevetsticm an￿rd￿lOn offr•>J arbj th inEyl¥iiie& Approval by the Tfustres and Ji8Ded ￿ their i%lwJr.

Presbytery of Orkney SC 014056 lTrdependeD¢ Examl#er's Rtwbrt to the Trusteu of ¢he Presbytery of Orkney I report on ihe accounts of the charity for tk year 31" iknber 2021 which are set out on pages I to 8. Re$￿tIve rewsibHhks of lrnstees nd eumlDer The charity's trustees are reswKLsible fix preparation of the ￿￿￿ts in accordance with the lern)s of ihe Charities a￿1 TT￿￿te¢ Investn￿nI IS¢rnlAnd) Act 2(K>5 and the Charities Accounts (Scotland) Regulations 20CkS. The charity (r￿tt5 consider that th¢ a￿11 requirement of Re8ul8tiM 10(1} {d) of the Accounts Regulations dr￿ apply. li is my reSFKl￿&lbJlIlY to examine the accounts as required unthr seciion 44{1) (c) of th¢ Act aTrJ ¢0 stst¢ wlth panicular matters have come to my attentio Basts of Independent tumiAer'3 Jt•temeDt My examination is (zrried out in accordance wilh Regulaiion I l of the Charilies Accounts (Scoiland) Regulaiions 2(￿￿. An examinaiion Incl￿e5 a review of aecolmting rxords kept by the ¢h8rity and a cOmwis￿ of the accounts wesented with those records. It a150 include5 orL5ideration of any unus￿1 items or discIL￿ures in ihe accoun￿ arml seeks explan￿lonS from the tntstees conceming any swh matters. The ￿￿edureS uThJertak¢n do Tr)t provide all the evidence that would be required in an 4￿JIL and ccwuenily I do express an audit opinion on lhe view 8iv¢n by the T￿Ounts. Independent t￿mIner'S J¢•ttmeot In the course of my examinatio￿ no matter hs crme to my attention which gives me re￿nable Ca￿￿e to klieve ihat in any rnateri￿ Yes￿ the Tequirements.. io keep accounting recoTd5 in ￿Cordan￿ with Se£tion 44(1) {a} of the 2￿5 Ath and Regulation 4 of the 2(K)6 Accounts Re8ulion% and to prepare xcounts which with the ￿¢{X￿lIng I￿rdS aThl comply with Regulation 9 of the 2(Kkn Accounts Re8uSa¢ions have not ixen met. or 2. 10 whicK in my Opinio￿ attention sI￿ld be drnwn in order ￿ enable & proFer Understa￿ling of the account5 to be reached.

Presb of Orkne Recei tsAndPa ments Account Year ended 31 December 2021 Notr 2021 2021 2020 )nation5 I(￿)8.9) 58722.44 69631.43 57011.34 Ministy & Mi55i¢)n refuTh15 from C of S Hand sanitiser o. O.(K) 29291.(K) 114. 114.(X) 228.(KJ Aclivities for gerte￿Ing funds Bank & De[￿1( intrttsi InVeSth￿nI income o.u) o. 28.08 o. 193.29 298.56 11349.63 298.56 7(KJ72.07 329.66 87053.29 58722.44 S4le of *55¢ts Sate of invesinrnts Refund ofcierk's sal8ry overpaid V3carKy Visi￿ expenses- 50% refund Lxher receipts Total Recei o. o. o. o.Ix) 6362.24 842.32 o.(x) o. 6362.24 842.32 o.Th) 18554.19 o.wj 58722.44 o. T7276.63 8705.1.29 men Costs of generatlng funds Charllable attlvltles Governance e(Ksts Tolal Pa o. o. 32365. 59145.41 91510.47 60328.22 O.(K) 32365.(X O.(K) 59145.41 91510.47 60328.22 Exce￿ of Receipts over Payments for the year before transfe -13810.87 422.97 -14233.84 26725.07 Transfers o.Tr) O.(K> Excess of Reeelpts over Payments for the year -13810.87 422.97 -14233.84 26725.07

of Orkne Statement of Balances At 31 December 2021 FuDth 2021 Total 2021 21121 2020 Note Bank & de brought fonvard Isi January 63362.47 1040. 64402.47 37677.40 Movement in year: Excess of Receipts over Payrnttts for the yer -13810.87 422.97 -14233.84 26715.07 Bank & b31anrys caThied fiyward 315t Decemi 49551.( 617.03 50168.63 64402.47 '. investments v4lu¢d at pwchw Tothl funds I￿ludIng investhniS ai purrhb eo ICWl.76 59553.36 o.(K) 617.03 I(KKII.76 fAJ170.39 I¢XKII.76 74404.23 Investn)ents at njarket value 2488 units in C of S Growth FuTrl @ £6.04 (value at purch￿¢ cost £1[￿1.?6) 15027.52 15027.52 I13￿.56 Gift Aid Re¢eiv¥bl¢ 77(M).(X) 77(M).IMI 6750.(K) Pr¢sbyry du¢s Tothi 4s5¢18 1230.(KI 1230.(N) 771K).(X) 8930.IK) 0750.IM) Llabilitles Ik)nations yet to ￿ disbursal o. o. o.(K) o. The accounts were approved by the Presbyiery of Orkney on Presbytery Clerk

of Orkne Statement of Balances Notes to the Accounts l. Trustee Remuneration aDd Related Party Transactio During the y&qr 2 tr￿￿et$ received reimtrMjr5e￿Trl of eX￿￿Se% incurred (mainly fly trdvel Artd expenses when attending t￿ClIng￿) tsTrtalliD8 £96.th. No othet Trusteee5 receiT4ed any paynni for work done or services provided. 2. Movements ID Funds AtlJan 21121 A131 Dec 24>21 Trwwfers Unrestricted funds General Fund Designad Presbfft Developnni FuThJ Designated Ministry and MISSI(￿ Fu￿￿ Designated Contingency Fu￿1 DeSigna￿d Professiona] Survey ChrÉstsan Enrichnni Fund 15344.80 14838. 14453. 11415.30 9(Q).30 16419.20 o. o. o.(KJ 21J4.99 -11367.88 O.¢XI 20396.12 8793.82 -144J3.fX) o.(K) 10415.30 11744.29 8280.86 72941.26 7780.86 18554.19 -32365.1¥) O.IK) 59130.39 Restrlcted funds Malawi ProjeLi J Foujis Renewabl&s FUJMI 705.34 58T22.44 -58387.78 -757.63 -59145.41 1040. 757.6. 1462.97 58722.44 o. 1040.(M) Endowmen¢ fvnds There ar¢ no EndOw￿￿nI Fur4J$ Total funds 74404.23 77276.6J -91510.47 O.(K) 60170.39 Pre5bytsry Dtvelopment Fund: The TnLStees have sd asid¢ funds ￿ coverexpew ass￿111ed with the pist or work OfPres'b￿Cry DevelopnKni Mlnlstry a￿1 MlwloD FuDd.. The TnLSttts have sel aside fwmls f(Y assisting congregations with their Ministry a￿1 ihe fUrtherW￿ ofmission. Conungettcy Futtd: The Trnsiees have sei &4ide fvnds to eover the CO￿ of replaciti8 office quipJmi( medinB Costs incurred during the M￿tr&I0￿5 visit and th rontin8e¥Kies Prorellkn)n￿ Survey FllThd: Thc Tntstre5 have sei &%ide fuThJs' for surveyin8 all Cthutcb ofsc0da￿j proFerties within Cbristian Enrtht Fu￿1 The of trAS FWKI is lo provide gramts for chri￿lan ￿￿¢￿tion a￿1 enrithtwil as may IK agreed by the Tn￿te Malawi P8rlner5h6p FuThJ: The purFKw of thi5 fund is to pronNAe COnunu￿3Iio￿ visits a]Ml linkage5 betwetn Orkney Pre$b￿ery and Thyolo HighlaThls Presbyw in Malawi 8￿j io l*lp fuNI ParnKrship Projects with churches aThJ orgaJ)isalions in Thyolo High]aJth Pr¢sbfft. J Fmlis Reoewabks Fund: The purFx)sc of this fuJKI is to provide grarts and101￿5 to congregations f(Y ¢wgy ns¢rv0ti0n or renewable ener8y woiects.

Tothl 2020 3. Analysls of DonatloL8 Gifts for Malawi Pthn¢rship & Pn)jects Congregation5' Prub>tery dues Professional Survey levy Other donati￿5 o.(K) 8774. 58722.44 58722.44 8774.fy) 43638.34 11018. 2355. 2134.W o. 58722.44 O.(K) 69631.43 O.IK) 57011.34 4. Analysts of Payments Costs of generating funds I￿v￿lment MaDaBers' fc¢s o.c o. o. o. Charltable acdvltks Develop￿￿nI Officer expenses E41waiion & trainin8 Equipment repairlreplacenxnt Grants. Christian Enrichment FUNI 894.88 226.75 1164.1X) 5(N).(X> 0.￿) o. 226.75 o.(M) o. 1164. 150.(M) GrhnLS - J Foulis Rettewabks Fund Grdllts- M&M refund$ 757.63 14591.15 757.63 14591.15 o. O.(M) Grants- AudiolVi5ual equipnxnt Grants - F￿ deciion eguhpNni Grants- v￿anCY visil Iravel ￿fUNts Gratutli&Gifts 4031.48 12(X).IX) o.¢Ji 40JI.48 o.¢J) 12(X).flJ I9(￿.14 105.50 o.(x) o.(M) Q.(K) 105.50 353.34 o. 353.34 270.75 Malawi Partnership & Projects Mee(in8 fLwm & 7JxHn exEtnses (Xher expenses OffKeJAdmin ¢xp¢ns¢s Presbytery Cle¢k & Assista￿ sa14ries Professional Survey. fees Trdvel & subs1￿C￿ce 58387.78 0.￿) 58387.78 I¢Xl.73 43172.48 280.17 l(K).73 50. J16.61 6770.40 o. o.Ix) 405.50 208.80 15130.48 316.61 6770.40 o.Th) o.(KJ IW.08 91510.47 IW.08 32227.81 58387.78 328.22 Governance t(Ksts Independent examitw's ftts 0.￿1 o.( Other pgyments Purch&se of assets tlwch&se of Invests￿Trts 0.11) O.(M) o.(x) o.