## **The Scottish Episcopal Church of St Magnus, Lerwick in the United Diocese of Aberdeen and Orkney** ## **Registered Charity SC014584** ## **Trustees’ report and accounts for the year from 1 October 2024 to 30 September 2025** ## **Reference and administrative information** **Principal address** St Magnus Episcopal Church 12 Greenfield Place Lerwick ZE1 0AQ **Ministry team** Rev Canon Neil Brice Rector _(to 17 November 2024)_ Rev Lewis Shand Smith Hon Interim Priest-in-Charge _(from 18 November 2024)_ Rev Graham Booth Hon Assistant Priest Rev Andrew Elliott Hon Assistant Priest and Curate Rev Diana Hervey Hon Assistant Priest Rev Canon Dr Janet Hilditch Hon Assistant Priest Rev Richard King Hon Assistant Priest Rev Elizabeth McNab Hon Assistant Priest Rev Helen Randall Hon Assistant Priest and Curate ( _from 17 September 2025, previously Deacon_ ) Rev Martin Randall Hon Assistant Priest Rev Helen Mary Sage Hon Assistant Priest _(from 10 April 2025)_ Rev Ruth Stock Hon Assistant Priest Alma Lewis Lay Reader Jane Logan Lay Reader Joy Whitelaw Lay Reader Emerita Marilyn Pope Lay Worship Leader Wendy Pope Lay Worship Leader **Vestry Secretary** Marilyn Pope **Vestry members - charity trustees** Interim Priest-in-Charge Rev Lewis Shand Smith Elected members Arabelle Bentley Conrad Ceillam Peter Davis Brian Harris Vestry Treasurer and Lay Representative Stephen Leask Jane Logan William Mycock Alternate Lay Representative to Diocesan Synod Wendy Pope Lawrence Radley Rev Martin Randall Vestry Chair Sharon Taylor **Bankers** Virgin Money 106 Commercial Street Lerwick ZE1 0JJ **Independent examiner** Ashley Bland BSc (Hons), ACMA, CGMA, CPFA Chartered Management Accountant 40 Grosvenor Place Aberdeen AB25 2RE ## **Introduction** The church and charity of St Magnus, Lerwick is an incumbency of the Scottish Episcopal Church (SEC)[1] (Registered Charity SC015962), a Province of the Anglican Communion. St Magnus is established for exclusively charitable purposes, primarily for the advancement of religion and to provide public benefit. It has a close relationship with the church of St Colman, Burravoe on the island of Yell (Registered Charity SC011720), an Independent Congregation of the SEC overseen by the Rector of St Magnus (Interim Priest-in-Charge during a vacancy). ## **Governance and management** St Magnus is an unincorporated association governed by a constitution most recently reviewed and updated in 2025. As a congregation of the United Diocese of Aberdeen and Orkney (Registered Charity SC022180), it is also subject to the Code of Canons of the SEC as determined by resolutions of its General Synod. St Magnus is assisted by the SEC at Diocesan and Provincial levels through the pastoral oversight of the Bishop of Aberdeen and Orkney, provision of central support services, and access to grants and loans from central funds. In return, the church has an obligation to contribute, in proportion to its income, to the running costs of the Diocese and Province through payment of an annual quota. During the year, St Magnus was represented on the Diocesan Synod by eligible clerical members of its Ministry Team and an elected Lay Representative, the latter being also a member of the Provincial General Synod as an elected representative of the Diocese. > 1 The General Synod of the Scottish Episcopal Church does not accept responsibility for any loss which may arise from reliance on information or expressions of opinion contained in this document. ## **Responsibilities of trustees** The trustees of the charity are the members (listed above) of the church’s Vestry which is elected by the church’s congregation and accountable to the Bishop of the Diocese. The Vestry is responsible for managing and safeguarding the assets of the charity and assisting the Rector or Priest-in-Charge in matters affecting the spiritual welfare of the church and its congregation. The Vestry is responsible for keeping financial records and ensuring that annual accounts are prepared in accordance with the requirements of the _Charities and Trustee Investment (Scotland) Act 2005_ and the _Charities Accounts (Scotland) Regulations 2006_ (as amended). It considers the financial and other risks faced by St Magnus and ensures that appropriate risk management procedures are in place to mitigate them, seeking to hold a level of unrestricted reserves that would enable the church to maintain its activities for a reasonable period in the event of a significant reduction in its normal income. The Vestry met twelve times during the year, working with the Interim Priest-in-Charge and wider ministry team to sustain the church’s mission and care for its buildings during a period of transition following the retirement of the Rector in November 2024. ## **Activities and achievements** In the spirit of _Micah_ 6:8[2] , St Magnus aims to be a welcoming, open and inclusive church that shares God’s love by providing an environment in which everyone feels valued, respected and able to thrive; by serving the community; and by caring for creation. As a charge of the SEC with an established choral tradition, it plays a distinctive liturgical and sacramental role amongst the churches of Shetland. Besides offering regular collective worship, it is open all day every day for private prayer and reflection. It attracts many visitors and a steady stream of new members. Significant developments during the year included: - drafting and adoption of an amended constitution; - progress in compiling a parish profile and video in preparation for seeking a new Rector/Priest-in-Charge; - ordination to the priesthood of Rev Helen Randall; - provision of safeguarding training for the trustees and ministry team, and appointment of a new PVG Coordinator; - receipt of an Eco-Congregation Scotland Bronze Award; - emergency woodworm treatment of the church building; - relocation of the vestry from the tower, and introduction of measures to reduce the effects of water ingress; - investigation of requirements for the potential sale of the current rectory; - receipt of the first tranche of a substantial legacy; - installation of a digital-giving device for card payments. The charity’s income is primarily dependent on donations received from church members and others through intentional (planned) and incidental (occasional) giving, together with the related tax reclaimed under the Gift Aid scheme. Excluding a substantial legacy, intentional and incidental giving, with eligible Gift Aid (some of it backdated), accounted for £47,863 of total unrestricted income of £57,081 in the reporting year. > 2 . . . what does the LORD require of you but to do justice, and to love kindness, and to walk humbly with your God? ## ## ## ## ## **The Scottish Episcopal Church of St Magnus, Lerwick** ## **Registered Charity SC014584** ## **Receipts and payments accounts for the year from 1 October 2024 to 30 September 2025** |**Statement of receipts and payments**
**Notes**
1, 2, 3
**Receipts**
Donations
4
Gift Aid tax reclaimed
5
Legacies
6
Grants received
7
Receipts from fund-raising activities
8
Income from investments other than land and buildings
9
Income from land and buildings
10
Fees received
11
Bank account interest etc
12
Sales of chairs and books
Minister's payments for rectory utilities
13
Refunds of overpayments on utility bills
13
Total receipts
**Payments**
Property letting management costs
Repayment of loan
Fees paid - funeral musicians
Payments relating directly to charitable activities
13
Grants and donations
14
Total payments
**Surplus/(deficit) for the year**|**Unrestricted**
**funds**
£
31,683.41
16,179.38
120,000.00
5,876.96
127.00
14.88
1,285.00
371.00
650.67
205.00
295.00
392.47
177,080.77
0.00
0.00
0.00
34,169.82
443.00
34,612.82
142,467.95|**Designated**
**funds**
£
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
180.36
0.00
180.36
(180.36)|**Restricted**
**funds**
£
5,993.41
0.00
0.00
6,977.44
0.00
1,045.44
0.00
0.00
0.00
61.55
0.00
0.00
14,077.84
0.00
0.00
0.00
8,436.75
1,392.00
9,828.75
4,249.09|**Total funds**
**Total funds**
**current year**
**previous year**
£
£
37,676.82
37,678.21
16,179.38
0.00
120,000.00
0.00
12,854.40
3,533.38
127.00
108.00
1,060.32
931.51
1,285.00
6,901.60
371.00
1,530.00
650.67
1,473.24
266.55
203.45
295.00
0.00
392.47
771.54
191,158.61
53,130.93
0.00
675.10
0.00
2,874.96
0.00
180.00
42,786.93
52,650.76
1,835.00
820.00
44,621.93
57,200.82
**146,536.68**
(4,069.89)| |---|---|---|---|---| ## ## |**`Statement of balances`**|**`Notes`**|**`Unrestricted`**|**`Designated`**|**`Restricted`**|**`Total funds`**|**`Total funds`**| |---|---|---|---|---|---|---| |||**`funds`**|**`funds`**|**`funds`**|**`current year`**|**`previous year`**| |||`£`|`£`|`£`|`£`|`£`| |**`Cash funds`**||||||| |`Bank balance at start of year`||`20,908.55`|`24,278.77`|`587.45`|`45,774.77`|`49,844.66`| |`Surplus/(deficit) from receipts and payments statement`||`142,467.95`|`(180.36)`|`4,249.09`|`146,536.68`|`(4,069.89)`| |`Transfers between funds`|`2`|`24,098.41`|`(24,098.41)`|||`0.00`| |`Bank balance at end of year`||`187,474.91`|`0.00`|`4,836.54`|`192,311.45`|`45,774.77`| |**`Investments`**|`8`|||||| |`Market value at start of year`||`396.76`|`0.00`|`32,214.02`|`32,610.78`|`28,279.64`| |`Unrealised gain/(loss) during year`||`403.00`|`0.00`|`2,965.46`|`3,368.46`|`4,331.14`| |`Market value at end of year`||`799.76`|`0.00`|`35,179.48`|`35,979.24`|`32,610.78`| |**`Cash funds and investments`**||||||| |`Combined value at start of year`||`21,305.31`|`24,278.77`|`32,801.47`|`78,385.55`|`78,124.30`| |`Cash surplus/(deficit)`||`142,467.95`|`(180.36)`|`4,249.09`|`146,536.68`|`(4,069.89)`| |`Unrealised gain/(loss) on investments`||`403.00`|`0.00`|`2,965.46`|`3,368.46`|`4,331.14`| |`Transfers between funds`||`24,098.41`|`(24,098.41)`|||| |`Combined value at end of year`||`188,274.67`|`0.00`|`40,016.02`|`228,290.69`|`78,385.55`| |**`Overall movement in funds`**||`166,969.36`|`(24,278.77)`|`7,214.55`|**`149,905.14`**|`261.25`| y ## **The Scottish Episcopal Church of St Magnus, Lerwick** ## **Registered Charity SC014584** ## **Receipts and payments accounts for the year from 1 October 2024 to 30 September 2025** **Notes to the accounts** £ £ £ £ £ £ £ ## **1. Accounting policies** These accounts have been prepared on a receipts and payments basis. They comprise a summary statement of all monies received and paid by the charity during the year from 1 October 2024 to 30 September 2025, together with a statement of balances. Fixed assets other than investments are not capitalised. The trustees believe that it is not possible to place market values on the charity's buildings and they are not included in the statement of balances. Those buildings, comprising a church, church hall and rectory, are vested separately in trust on behalf of the charity which is constituted as an unincorporated association. Insurance cover of the church, church hall and rectory is currently provided by the Ecclesiastical Insurance Office (EIO) up to the following limits: |Church (loss limit)|7,320,000.00| |---|---| |Church hall (loss limit)|3,660,000.00| |Rectory (sum insured)|757,006.00| The sum insured for the rectory was reduced by EIO from £923,181 when the premises became unoccupied on the retirement of the Rector in November 2024. ## **2. Designated funds** Designated funds at 1 October 2024 comprised a buildings fund and a choir fund. Movements in those funds during the year are detailed below. All remaining designated funds were transferred to unrestricted funds on 30 September 2025. |Balance at start of year
Receipts
Payments
Transfer to unrestricted funds
Balance at end of year
Surplus/(deficit) for the year|Buildings fund
23,473.63
0.00
0.00
23,473.63
0.00
0.00|Choir fund
805.14
0.00
180.36
624.78
0.00
(180.36)|Total funds
Total funds
current year
previous year
24,278.77
23,720.73
0.00
4,541.60
180.36
3,983.56
24,098.41
0.00
24,278.77
(180.36)
558.04| |---|---|---|---| ## **3. Restricted funds** Restricted funds received during the year comprised: (a) a monthly contribution of £300.00 to ministry costs from the church of St Colman, Burravoe (for which the Rector of St Magnus is also responsible); - (b) grants for specific purposes from the SEC (Note 7); - (c) a grant from the Shetland Churches Council Trust (Note 7); - (d) income from an investment of 1056 units in the SEC's Unit Trust Pool (UTP) (Note 9); - (e) proceeds from purchases of books taken on a sale-or-return basis in connection with an exhibition of wall hangings displayed in the church between August and October 2024; (f) mission giving collections for payments granted to the Aberlour Children's Charity, the Bishop of Aberdeen and Orkney's Lent Appeal (Days for Girls UK), Cancer Research UK (in memory of Jack Pottinger, a former member of St Magnus), Food For The Way, Mind Your Head, the Scottish Episcopal Institute and Shetland Foodbank (Note 14); (g) a collection for a congregational gift to the Rector on his retirement; (h) a donation from the North Ness Boys for repairs to the church building (half-share of proceeds of the band's charity concert party at Carnegie Hall, Sandwick on 7 March 2025). ## Movements in those funds were as follows: |Balance at start of year
Receipts
Payments
Balance at end of year
Surplus/(deficit)for the year|(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
Donation
Grants
Grant
Investment
Book sales
Donations
Donations
Donation
0.00
164.00
0.00
0.00
203.45
0.00
220.00
0.00
3,600.00
1,977.44
5,000.00
1,045.44
61.55
1,517.00
336.41
540.00
600.00
2,015.34
5,000.00
0.00
265.00
1,392.00
556.41
0.00
3,000.00
126.10
0.00
1,045.44
0.00
125.00
0.00
540.00
3,000.00
(37.90)
0.00
1,045.44
(203.45)
125.00
(220.00)
540.00|Total funds
current year
587.45
14,077.84
9,828.75
4,836.54
4,249.09|Total funds
previous year
1,605.91
5,798.17
6,816.63
587.45
(1,018.46)| |---|---|---|---| The balance at the start of the year included in (b) the remainder of a SEC Sunday school grant of £500.00 received from the Diocese of Aberdeen and Orkney in 2020-2021 but previously unspent because of restrictions in place during the COVID-19 pandemic. The end-of-year balance of £125.00 under (f) was awaiting payment to the Scottish Episcopal Institute. ## **4. Donations** Donations received were categorised as follows: |Donations received were categorised as follows:||||| |---|---|---|---|---| ||Unrestricted|Restricted|Total funds|Total funds| ||funds|funds|current year|previous year| |Contribution from St Colman, Burravoe for ministry costs|0.00|3,600.00|3,600.00|3,600.00| |Incidental (occasional) giving - digital donations|141.00|0.00|141.00|0.00| |Incidental giving - foreign currencies|168.85|0.00|168.85|293.28| |Incidental giving - one-off donations|2,105.07|540.00|2,645.07|1,225.47| |Incidental giving - open plate|1,339.00|0.00|1,339.00|1,170.21| |Incidental giving - Soup & Sweet donations|299.00|0.00|299.00|387.00| |Incidental giving - St Colman 125th anniversary coach|600.12|0.00|600.12|0.00| |Incidental giving - tea donations|616.82|0.00|616.82|574.30| |Incidental giving - wall safe|311.55|0.00|311.55|697.95| |Intentional (planned) giving - bank transfers|24,110.00|0.00|24,110.00|26,600.00| |Intentional giving - weekly envelopes|1,992.00|0.00|1,992.00|2,234.00| |Mission giving - for Aberlour Children's Charity
Mission giving - for Bishop's Lent Appeal
Mission giving - for Cancer Research UK
Mission giving - for Food For The Way
Mission giving - for Mind Your Head
Mission giving - for Scottish Episcopal Institute
Mission Giving - for Shetland Foodbank
Mission giving - for Old St Paul's Church, Edinburgh
Contributions to retirement gift for Rector
Total|0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
31,683.41|250.00
280.00
368.00
200.00
194.00
125.00
100.00
0.00
336.41
5,993.41|250.00
280.00
368.00
200.00
194.00
125.00
100.00
0.00
336.41
37,676.82|0.00
216.00
0.00
0.00
0.00
80.00
0.00
380.00
220.00| |---|---|---|---|---| |||||37,678.21| ## **5. Gift Aid** Eligible tax was reclaimed as follows from HMRC under Gift Aid, with interest where relevant, and the Gift Aid Small Donations Scheme (GASDS), in respect of the 2023-2024 and 2024-2025 tax years: |Tax year
6 April 2024-5 April 2025
6 April 2023-5 April 2024
Total|Gift Aid
6,771.82
6,469.65
13,241.47|Interest
82.96
278.52
361.48|GASDS
Combined total
Combined total
current year
previous year
1,446.85
8,301.63
0.00
1,129.58
7,877.75
0.00
2,576.43
16,179.38
0.00| |---|---|---|---| Gift Aid remains to be claimed on eligible donations received during the period 6 April-30 September 2025. ## **6. Legacies** The trustees were informed in August 2025 that the late Aileen Robertson, a former longstanding member of St Magnus, had bequeathed to the church a one-third share of the residual value of her estate. An interim payment of £120,000.00 was received on 24 September. ## **7. Grants received** Grants were received as follows from the SEC's Diocese of Aberdeen and Orkney or trusts managed by or related to the Diocese, the Shetland Churches Council Trust and the Listed Places of Worship Grant Scheme: |Source
Diocese of Aberdeen and Orkney
Diocese of Aberdeen and Orkney
Dr John Anderson's Will Trust
Powell Trust
Powell Trust
Shetland Churches Council Trust
Listed Places of Worship Grant Scheme (LPWG)
Total|Amount
Purpose
1,000.00
Restricted - SEC travel grant
977.44
Restricted - SEC stipend support grant
3,000.00
Unrestricted
331.06
Unrestricted
0.00
Unrestricted
5,000.00
Restricted
2,545.90
Unrestricted
12,854.40|Previous year
0.00
0.00
3,000.00
282.52
251.36
0.00
0.00
3,533.88| |---|---|---| The Powell Trust is a bequest to the Diocese of Aberdeen, invested in the SEC's UTP, the income from which is shared between St Magnus, Lerwick (52%) and St Olaf, Kirkwall (48%). The second of two annual payments, of approximately £276 due to St Magnus in August 2025, remains to be received. A grant of £5000.00 was awarded to St Magnus by the Shetland Churches Council Trust as a contribution towards the cost of emergency treatment of an active woodworm infestation of roof timbers and other parts of the church building. The LPWG Scheme reimburses VAT paid on eligible repairs to qualifying places of worship that are classed as Listed Buildings. ## **8. Fund-raising activities** Receipts from fund-raising activities were as follows: |Activity
Soup & Sweet (8 Mar 2025) - raffle ticket sales
Total|Receipts
127.00
127.00|Expenses
0.00
0.00|Previous year

receipts
108.00
108.00|Previous year
expenses
0.00
0.00| |---|---|---|---|---| ## **9. Income from investments** The charity's investments comprise holdings of 1056 units in the SEC's UTP and 104 shares in Banco Santander SA. The UTP holding was purchased with funds from a bequest to St Magnus in the will of Miss Mary Foster of the Island of Vaila, Shetland, who died in 1969. Miss Foster's bequest was provided to St Magnus "for augmentation of the Rector's stipend". ("Augmentation" in this context is understood to mean "contribution to" as distinct from "supplementation of" the stipend.) |Unrestricted funds
Santander shares *
(104)
Market value at start of year
396.76
Unrealised gain/(loss)during year
403.00
Market value at end of year
799.76
Dividends received during year
14.88|Restricted funds
SEC UTP **
(1056 units)
32,214.02
2,965.46
35,179.48
1,045.44|Combined funds

total
investments
32,610.78
3,368.46
35,979.24
1,060.32|Previous year
total
investments
28,279.64
4,331.14
32,610.78
931.51| |---|---|---|---| - Of values £3.8150 and £7.6900 per share on 30 September 2024 and 30 September 2025 respectively. - ** Of values £30.5057 and £33.3139 per unit on 30 September 2024 and 30 September 2025 respectively. ## **10. Income from land and buildings** Income from land and buildings was derived from hirings of the church or church hall. Earlier letting of the rectory had ceased during the previous accounting year when the tenancy ended on 6 September 2024. |Hire of church
Hire of church hall - occasional
Hire of church hall - regular
Rectory rental income (gross)
Total receipts|Current year
20.00
635.00
630.00
0.00
1,285.00|Previous year
0.00
890.00
1,470.00
4,541.60
6,901.60| |---|---|---| ## **11. Fees received** |Funeral charges
Funeral musicians' fees
Cruise ship tour groups levy *
Total fees received
Funeral musicians' fees paid
Net fees retained|Current year
300.00
0.00
71.00
371.00
0.00
371.00|Previous year
1,350.00
180.00
0.00
1,530.00
180.00
1,350.00| |---|---|---| * At the suggestion of a local guide, third-party agents that organise shore excursions for cruise ship passengers were invited to consider making a contribution of £1 per person for group visits to St Magnus. Although agreed in principle by the agents, most guides were subsequently instructed to omit entry to St Magnus from their tours, few payments were received and the arrangement was discontinued. ## **12. Bank account interest etc** |Bank account interest
Cashback on debit card purchases
Commission payments from Easyfundraising
Total|Current year
596.80
11.50
42.37
650.67|Previous year
1,454.16
3.01
16.07
1,473.24| |---|---|---| ## **13. Payments relating directly to charitable activities** Payments relating to the church's charitable activities were categorised as follows: ||||||Previous year| |---|---|---|---|---|---| |Unrestricted funds||Designated funds|Restricted funds|Combined funds|combined funds| |Quota - diocesan and provincial|5,661.20|0.00|0.00|5,661.20|3,733.20| |Minister's expenses - travel - curate|0.00|0.00|873.90|873.90|1,319.40| |Minister's expenses - travel -rector|0.00|0.00|0.00|0.00|1,037.65| |Rector - stipend (including Income Tax and NI)|791.28|0.00|1,577.44|2,368.72|17,815.05| |Rector - pension|1,379.88|0.00|0.00|1,379.88|10,429.92| |Rector's retirement gift|0.00|0.00|556.41|556.41|0.00| |Professional fees - buildings|0.00|0.00|0.00|0.00|3,180.00| |Repairs and maintenance - church|11,165.50|0.00|5,000.00|16,165.50|102.00| |Repairs and maintenance - hall|0.00|0.00|0.00|0.00|206.79| |Repairs and maintenance - rectory|0.00|0.00|0.00|0.00|1,024.57| |Supplies and services - choir|0.00|180.36|0.00|180.36|433.50| |Supplies and services - church|1,697.33|0.00|0.00|1,697.33|1,070.05| |Supplies and services - hall|379.46|0.00|0.00|379.46|178.92| |Supplies and services - office|518.03|0.00|0.00|518.03|556.54| |Supplies and services - publicity|218.86|0.00|0.00|218.86|269.35| |Supplies and services - Sunday school|176.00|0.00|164.00|340.00|310.00| |Supplies and services - St Colman 125th anniversary coa|750.15|0.00|0.00|750.15|0.00| |Digital donation costs - equipment purchase
Digital donation costs - service fees
Digital donation costs - commission charges
Utilities etc - broadband - church and hall
Utilities etc - Council Tax - rectory *
Utilities etc - district heating - church
Utilities etc - district heating - hall
Utilities etc - district heating - rectory **
Utilities etc - electricity - church and hall
Utilities etc - electricity - rectory **
Utilities etc - insurance - church and hall
Utilities etc - insurance - rectory
Utilities etc - telephone - rectory office
Utilities etc - telephone - clergy mobile
Purchase at cost of books sold
Total payments|482.00
45.00
3.81
460.80
298.48
2,264.00
728.00
844.58
814.02
412.35
2,992.24
2,027.85
0.00
9.00
50.00
34,169.82|0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
180.36|0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
265.00
8,436.75|482.00
45.00
3.81
460.80
298.48
2,264.00
728.00
844.58
814.02
412.35
2,992.24
2,027.85
0.00
9.00
315.00
42,786.93|0.00
0.00
0.00
460.80
2,404.11
1,272.00
812.00
0.00
1,901.34
0.00
2,940.41
1,018.16
175.00
0.00
0.00| |---|---|---|---|---|---| ||||||52,650.76| * From 7 November 2024, on its being vacated by the retirement of the Rector, the rectory became exempt from Council Tax as a property "empty waiting to be occupied by a minister of religion”. A refund of £392.47 was received from Shetland Islands Council on 22 November 2024. ** Following the end in September 2024 of the former letting of the rectory to tenants, and pending the Rector's retirement in November, district heating and electricity bills for the period 6 September-6 November were paid by the church, but reimbursed in full by the Rector. ## **14. Mission giving payments granted** Donations were made to other organisations as follows: |Recipient
Unrestricted funds
Aberlour Children's Charity
62.50
Bishop of Aberdeen and Orkney's Lent Appeal
70.00
(Days for Girls UK)
Cancer Research UK
92.00
(in memory of Jack Pottinger)
Food For The Way
50.00
Mind Your Head
43.50
Shetland Foodbank
25.00
Shetland Salvation Army Community Polytunnel Project
100.00
Old St Paul's Church, Edinburgh
0.00
Scottish Episcopal Institute
0.00
Total
443.00|Restricted funds
250.00
280.00
368.00
200.00
194.00
100.00
0.00
0.00
0.00
1,392.00|Previous year
Combined funds
combined funds
312.50
0.00
350.00
270.00
460.00
0.00
250.00
0.00
237.50
0.00
125.00
0.00
100.00
0.00
0.00
450.00
0.00
100.00
1,835.00
820.00| |---|---|---| With the exception of the payment to the Shetland Salvation Army Community Polytunnel Project, each of the above donations comprised a collection of restricted funds for that purpose, to which was added a sum equivalent to the eligible Gift Aid that would be reclaimed on those receipts. ## **15. Debtors** A payment of approximately £276 from the Powell Trust (Note 7), due to St Magnus in August 2025, is outstanding. Gift Aid remains to be claimed on eligible donations received during the period 6 April-30 September 2025. The £348.50 remaining balance of a credit note (originally £381.50) for expenditure at GTS Central Ltd, Lerwick (IT services, safety equipment and office supplies) was spent during the year. ## **16. Payments to trustees** The Rector of St Magnus (and St Colman, Burravoe) received pro rata payments of 55% (£18,143.40) of the SEC's standard annual stipend for full-time clergy, and 100% (£10,622.16) of the full stipend's associated contribution to the SEC Pension Fund, for the period 1 October-17 November 2024 only, £2,368.72 and £1,379.88 respectively in total. Reverend Canon Neil Brice resigned his office (held since 1 July 2010) on retiring from the SEC on the latter date. No travel expenses were paid to him during the accounting year. No payments were made to other trustees apart from occasional reimbursements for purchases made on behalf of the church.