Evie and Rendall Church of Scotland St Year ending 31 December 2024 Congreg#tion l%0: 452393 C".harit)' No: S('016806
Reference and ..Idmini5tralii'e Information Charih Name. Evie and Rendall Church ofscoiland C harilv RegFi%tr¢ili(In Number.SCO16806 CongTrcg11tion Rcflrcncc N'o'4S*793 Trustees Principal ()ffi¢c-li('M ri'r IniLrim M()dL'rati)r I.OLuin Minist¥r Session L'ILrk Q'hurLh Tr¥a%ur¢r". Inde ndent F"xgminer IlxnkL' 14ai)k c?l- Scoiland. 56 AlbL'rt SlrL'LI Kirki¥'&il I ()rK'nLI' KWIS IHJ
Trustees, ,Knnual Report l ear ended 31 1)ecember 2024 tructure, Ci()vernance and Nqanagement Cioverning Document 'I'hL ChurLh 15 adininistLfLd in (ILLvrdanLL with ihc tL'mis ()I' the t)Led (Il. Ci)n%lilulion I lJnitary I,-onn l. R¢Yruitment ,Ii)pointmenl of Trustees MembL'rs ol- IhL Kirk SL%%I()n are the charity IrusleLS. ThL Kirk SLS511)n mLIMbers arL' the LldLrs ol- IhL' church and are ch(1SLn from Ih05L IllLinbL"rs of IhL church i¥ho arL C()nsidLrLd i() htiK'L IhL appri)prialL gJil-Is and skills. 'fh¢ minisl¢r. who 15 a m¢inbLr ol. th¢ Kirk S¢ssi(In, is ¢leLl¢d by the conbirebyiilion Jnd induLled by l)r¢8b)'l¢ry. ()rgani%ation#l 4tructu re 'I'hL kirk .Sessi()ii is rLSpon5iblL l()r spiritual and iLillFM)ral d17airs ivithin IhL Church and 1% IwdLratLd the Inini%lLr, InLLlillgi a* s oliLn as nLLLS$4qri' L'Lrtain rL%P()n%ihililiLS ar¢ d¥l¢b7al¢d lo oih¥rs 'ith the necL%%ary %ki Ils nd eNpLriLnLL. bul alii'ay.s undLr th¥ ()v¥r%ibhi ol. IhL kirk SL%SiOn. ()hjectii'e% and .,Ictii'ities 'I'hL L"hurLh i)I' %L()Ilaiid 1.% 'l'riiiil&iriJn in d()¢lrinL. Il¢li)rin¢d in Iradili()n 41nd l?r¢%hYlLri6in in tx)liiv. 11 LNi%l% lo g,l()ri li. (i()d and i() %%'ork l()r th¢ adan¢illlnI ill. L'hri%t's kinbdi)In Ihriiug>hciiil thL i%'i)rld. As &1 nalii)nal L'hurih, il aLkn()i¥ledbies d di%lin¢li¥¢' call Jnd diili. l() brinb, Ihe i)rdiiiJn¥is ()I' rLlibJii)n ii) IhL' tK'()pIL in Ll'Lri' parish ()t' %LQtland Ihroubh a l¢rril()rial rn Inislry. It (ii-(IpL'ralL% wilh i)IhLr C'hiirLhL'S in varii)Ll% L'LumLniLal bodiLS in .Scoiland dnd kviind. I'.vi¢ and R¥ndall C'hurch 1% part ()I' Ihe l..VlL dnd RLI)dall with l. irth LhurchL% li nkagje. 14LingJ l()undLd i)n IhL 14'()rd of (i()d, IhL L()llbifLbialii)n %LLks 1() bL spi rilual li activ¥ in I¥LidLr4hip cind InLinhLrship, Laring l(?r LaLh i)IhLr Ihri)ugh ILI l()wsliip- dnd r¢Ji)ILingi in IhL I()VL ()I' (iiid. r¥¢iLhinbl ()ul l() thL widL T Ul)minunily in rLStK)ll%L li) IhLi r 4pirilual Jiid praLIILal nLLd4 ThL L()nbirLg2i li()n Jl%i) aims l() h¢ IriLndlN'. aliNi and ¢ilLndingy. ii'iih its 5truLlure and buildinbb InL¥iinbi ihL n¢¥d% i)l- d bl()-ah¢ad Lhur¥h and ils ii'()rk In IhL Luinmunitv. allninbl l() rLa¢h all for L'hrisl.
'I'rustees' .Annual Report (cont) l ear ended 31 Dcccmbcr 2024 Achievement% and Performance [' VIL and Rcndall L hurch holds Iorship seTr'icLS LI'LIN. sunda alonbi i¥iih Finh Church. ices 8liLrnatL ivLekly betii'¢en I lackland Church, Rendall. and birth LhurLh. Thi% has been iakinb place %inc¢ S¢pieinber i4.h¢n th¢ l.i)cum Mini%lLr '¢nI awa).. %ervicLs hae beLn ILd, somL'timL.% b), N'isilinb pr¢ach¥r4 and s(ynLlim¢8 by. the Wor%hip tiri)up, mad¢ up ol" membLrs Irom both Cc)ngJregJati()n%. Thi% has b¢¢n w()rkinbP very wèll and seem4 10 havL broub>hi nLw lile and encourab¥mLnl lo both L'i)iigJrL'gFalj()ns. Cuinmunilv SL'rviLes i¥LfL hL'ld in thL RL'ndall L ummunily LLnlrL al Remembrance and Christmas thi4 Year aLFain. W()rship SL'rvice% ai Siniddybrae kl()u%e. Resid¢nlial L are Horne, are held l()ur or tive limes a Year, led Jointl J l)y I,.VlL. RLndall dnd I,-inh. l.(Innighili' IlihlL' Studie% are held in Ihe homes ()1" Ihos¢ who ltIend. 'I'his has ten very well all¢nd¢d ab)ain. Ihri)ughoul IhL Ycar. l)uring ILmi-time there is a wLeklv allLf-%Lhool cluh t.or Evic &, R¢ndal I primary scho()I childr¢n 1 in Ilackland L'hurLh, RL'ndall. ThL' WLLklv atlLnd¢iniL has hLLn ¥nc()iirabtrinbJ Ihr()ughi)ul IhL Year. A Fk'a¥h L lean and l)ILniL iva% IILld In thL %ummLr and J L hri%lina4 Nativity was and part), in l)LLLinber. A IILdch L'lcan and PicniL ivas hLld l()r IhL childrcn Ol" AIILr %Lh()()l L'l uh in JunL and a l)artv at L hrislmas. The Lhi IdrLn rI()rMed a Ntiliwily at IhL Li)mmunit L ari)I SeTriLL in IhL C ¢)mmunilv CenirL' a% well a4 ai IhL L'hurLh. l.'undr(ii%ingy AcliviliL% duringj IhL Ycdr i¥LfL a %i)UP ¢ind Sandwich l.unLh. l()r Malawi. and L rLam l L1¢ 5. 1()r MA [.- 'I'hL Annual IlarvLsl nLi¥sILller 1th a HarvLs1 1)I-ILrinb l..ni'L.I()PL ivas hand dLIIvLfLd. i)r p()4lLd. i() till 'ari%hi()nLr%, i¥ Iih I'o%lagyL I()515 bLingy InLI b), al l i¥h() n()rmal IN dLIIK'Lr Ihim -I'hLrL is'as ¢1 gl()()d rLSP()1ISL (i) this ()17L'ringi ,hILh rLalisL'd £15114. Tr'inanciml Rel'iew, I'hL pfiiiLII)&il %i)urLL ol. inc()me is Irom WLLkly ()IleringTS. (ill'l Aid l)(Inalions and '] ax rLcl¥inLd. WLiklv ()Il¢rinb75 and (lil'i Aid l)i)nalii)ns 'LrL v¢r)' 5inii lar lil la51 Vear. (illl Aid 'fax ivas not claiinLd bL'lorL IhL Lnd ol. this YLar. bul i¥'ill hL claimLd in IhL llLxI YLar. I'.xp¥ndilur¢ ivas Inuvh hibh¥r than prLI'i()US l'¢41f4 with IliL' li)1 l()winbY rLI)IJLLillLnls hcivillb b¢Ln purch6l%Ld.. I.'ILclric ()rb>an 49nd Si()i)I, Music Ma¢hinL. Audii) Visual I'.Iiuipin¥nl, and th¥ lirsl pa)'Ininl ()n (bL N¥1 D(M)rs. I lucilinbl L{)%l% ¥%'LfL' muLh hibphLr wilh IhL' inLr¢asL in l.'leLlriLilI' priLLS. 'I'hL lil¢bL AcLI)unl hiid il Surplus ()l- £()1477 1()r IhL YLar. Sc)m¥ I'¥ncinb? dnd Draininb? wa% needLd at a cost c)I' 13555. Re4cr%'e% Policy li is the TruslLLS polici. li) hold rLsLf¥LS ()I' apprc)ximalLly SIN mL)nihs L.XPLndilurL including dLSl&Jliil¢d l und.8 Ai IhL end of tliL YLar r..vie Jnd Rendal I C"hurLh held uiirL5triLILd L¢is1i l-unds ()1- £97.75fj '1'his repr¢4enls about %ix Inunlh S L.XPLndilurL plu5 lin additional ainounl lor tin J, unL'XPLilcd L.xtxndilurL.
Tru4tees' Annual Report (cont) Year ended 31 December 2024 Statement of Trustees, Responsibilities ThL mLmb¢rs of the Kirk Se&sion must prcparc financial statemcnts which givc sufficicnt dctail to cnablc an appreLidlion of the transactions of the Church during the ffftancial year. The members of the Kirk Session are r¢sponsibl¢ for keeping proper accounting records which. on rcquest. must rcflecl the financial position of th¢ Church a( that time. This musi be done to ensure tliat the financial statements comply with the Charities and Tslee Tnvestment (Scotland) Act ?0115. the C'harities AccounLS ISLoLiand) Regulations 2006 and the Regulations Anent Congregalional Findnce appruved by ilie General Asscmbly ot thc Churcli of Scotland in ?007. Thcy are al.$0 re.sponsible for Safeguarding the asseL¥ of the Church and mus( take reasonable steps for the eVentiOn an(Vor dectIOn of fraud and other irrebtrularitieg. Approved by the Tntstees and signed on their behalf,
Rendall Church SC016800 Independent F.xamlner's Report to the Trustees of F.vle and Rendall Chr¢h I rq)ort on the accounts of thc chdrity fur the ycar Lnded 31 Dccember 2023 which arc sct oui on page1 110 l O Respectlve responslbllltles of trustees gnd examlner The chnrily'5 trustees are re.%pon.silJl¢ Inr ihe prLparntffton of the accounts in acLordanLe wilh Ihe iemis of ihe Churiiies and Truslee Investment (Scotland) Acl 2005 and the Charities Accounts ISLotland) Regulations 2006. The charity tru5tces consider thai the audit requi1Cnt of R¢gulation l 01 l ) (d) of thc Accounts Re&yulations does noi apply. li is my rcsponsibiliry to exAminc th¢ accounts as required under section 44(1) (c) of lh¢ Act and to .st&tc whether particular Tlldtters hKve Lome Io Tt]y atlenlion. Ba81s of Indtpendent ex*mlner'$ $t•tement My exatninaiion is cTled out in acci)rdance willi Reguliili¢)n I l of the Cbarilies AcLoiinL% IScotl•nd) Rcgulations 2006. An examination includes a review ol. Ihe ry¢ ccnunling rec()rds kepi by Ihe charity and a comparison of the accounts presenled with Ihnse recor(Ls. It al.qn includeq cansideralion ot. ans, unusual items or th'.sclo&ures in tlic accounts, and &¢¢ks ¢xplandliuns from thv InL%I¢L'S LuIILcrnin¥ liULh mall¢r&. Th¢ pri)Leduros underthken do nol pri)vidL' all Ilic cvidcn¢e that would bc rcquircd ii) an audit. and conscqucnily I do lint expre% an uudil opiniun on the view given by the uccounts. Independent eximlner's statement In thc Loursc ol. my cxamination. no rnallcr has ci)nic to my atlcniion. which gives mc reasonable cause to bclicve thal in anv material respect che rcquiremcnts: to kLLP accuuniing rccords in accordanc¢ with SLLlion 44(1 l {a) ol. the 1005 ALI dnd RLsulation 4 lif ihe 2006 Accounts Rcgulaiions, and li) prLparL dlCLounts' which accord with the accounting records and comply with Rcgulation 9 of thL 20116 ALLuunl& RLgyuldlions havL not be¢n MLI, i)r 2. to which, in my opinion, artention should be drawn in order to enable a proper underslanding of Ihe accounts lo bc r¢ached. Dale . 27 March 2025
Fi'le and Rendall Parish C"hurch Reeei t% and Pai'ment5.Iccounl l'ear cndcd 31 Deccmber 2024 l-nrestricied Funds 2024 Restricted unds 2024 Endowment Funds 2024 Total 2024 Tolal 2(D23 Recei Donalions 8904 8904 1406? 500 ?097 23 1444 Legacics Ilciivities for Generatiny Funds Bank & Deposit interest Invesimeni income 16?3 16 17$8 16?3 17$8 l?iOI Renial of premises Cjlcbe RLceipts 1575? 15813 Oth¢r Receipts- ot#1 Recei Is ?8053 33939 'ments C 0515 of generating funds C'haritable actii'ities C'li.be P#Tr'ments ther Pa) ment.$ Totyl Pa 'ments 3753J 8876 37533 8876 46409 46409 ?1318 F,xces4J Df Receipii oi'er Payments for the helore trunsfer (18356) (18356) 1?6?1 Tran8fers from Rei'enue .4cc. F,xcess of Reeeipts oi'er PaTr'mcnts for the Tr'eur (185i6) 183561 1?6?1
Evle and Rendall Parish Church Statement of Balances At 31 December 2023 Unrcxtrl¢ted funds Rcstrlcted fund Endowment lunds Total 2U24 Total 2023 Note Bank & De 051t Bal#nce¥ Bxnk & d¢p(?SLt lUnLeS bri>ugh¢ ioTW'ard Movement In Trtar: ExcLs5 of R¢ceipis ov¢r PayThenls 103,491 (111156) 118356) 12,621 Bank & dcpoiit balances arri¢d lorward 97.755 nveslments at market value Gro%h1h F'uridlcosi L l)UOi)IK 5¥26 units. in Gruwth Fund F.vie (cost £71() l ) Assels 15,456 Gift Aid Receiv&ble Llabllltie Cosi ot repair noi y¢t billed The accuunts were dpproved by the Kirk Session and Financial Board on.. . Ddte ... 2ffth March J)25
F.vie #nd Rettd#ll P#ri8h C'hureh otes to the ,Iccounts -l-ru3tee Remuneration and Related Ibxrty 'l'rnnsactions N() '] ru%i¢¢ re¢¢ivLd aiiy reiiiuiiL'f11i()i) diirillb the year Nlo oiher iru4i¢e or a pLrs()n related to a tru%tLL hdd a]iy pcrsonal interL'sl in any contrdLI or transaciioii enl¢r¢d into by th¢ clianly diirinbF the y¥&lr. loiements in Funds Atjl De 2024 Receipts P*y'ments -rrAnsfers 21)24 Ilnre5tricted funds LiLiiLriil l.ui)d DLsibJiialLd F'abric F und C" of S l)cwsit l-.und 52$7 100 12211.S 22000 ?1109 100 (?47 6,IIIH 37..433 22,IIIMI 2,772 C ors r)LtMisiI l--und l.. Gleb¢ l.'uiid12lpril 22. 1 1744 11744 $7S? 887f) xi?_iii 46.4U9 Restricted fund5 Endowment funds 'rotal fund$ 28.0. 46.4n9
I nre5tricttd Restricted 'unds 2024 F.ndoM"ment Fund5 2024 Funds 2024 Totxl 2024 Tot81 2n23 .4n8ly.si$ of Donstion$ (rill ilid Donaiions 3?60 3260 3890 4583 5489 100 14062 TLX Reco¥ered on Gift Aid Dollaiions OrdinarN' Otycrinus (Open Plaicl OiheT Offerin¥s. Dollaiions elc 5499 145 8904 5£W9 l45 S4 4 Analvsis of Pai'ments C'o%t4 of generating funds Investment I4ana4ers fees otTerin8 envelopes C'h¥rit#ble ¥ctii'itics Ministries &. Nlissjon allocaiign ?876 ?B76 1578 484 PrLsberTr dues Iludiu F.qiiipment & Music Machine Malawi Schi)ol Appeal Pulpit %upply Ministry Locum & Tra&'¢l Fabric Repairs &. Nlainienance Ileai &. Light Èi ie Church 10683 500 700 7171 56(H 687 500 71)0 7171 5604 6117 7945 817 Heal & l.i¥hi Rendall Church Insurance R &. E Church $899 li45 100 5899 1345 1340 100 638 237 l)r4anisi Outreach 5?(1 148 3?4 753 Music l.icence 148 Atler Schoul Club Expenses Printin& siaiionery and adkens Other expenses 3?4 75) 707 17024 CJOI'ernance c0515 Indep¥nd¢ni e¥aminer 5 lees
5Tr1ini8ter's Slipend All Church of Scoiland cong¥regiaiions coniribute to ihe Naiional stind Fund i%,hich bL'ar5 Ihe co%ls of all ministers, stirK'nds and emplo!'Lr's coniributtons for nalional Insurance. nSIOn and hou8ingJ and loan lund. Ministers, slipends are paid in accordance iTr¥'ith the national stipend scale. ii.hich is relaled io i.'ears of Service. for thL' NL<ir und¢r r¢"vieiv. Ihe minimum Sti.nd is £31,649 and the ma.ximum tn the Iifih and sub$equenl vLar% is £i8.884. 2024 2023 6. C.'olleclion*b for Third Parties Orkney Foodbank 500 500 Mission Avialion Fellowship Fundraiser Malaivi FundraisL'r 550 5iO 550 530 Malaivi School ProJLYt 500 500 1,550
.4PPEryDI. FI'ND¢* IIEI.D ()% BEII..11.F OF TIIE C'I)N('REI'.I 111) BI I'HF. C'III RC'II OF SC'O'I'I..4ND GTr-NEIiAI.'I'KliS1'fv'b.S 2024 21b23 c'.4 Pl I',.11. .4('('()I I NT LrLdit IlalancL5 held at 31 D¢c¢mber al cosl 19128 19128 Mark'LI Value of Balances ai 31 DLccmiK'r 2111M12 20196 RTr:N'ENI:Tr" ,IC'C'()I NT Credit 14aldnLe al 311)¢c¢mb¢r 31M6 21K)7 '] he%e fui)d% haNL ari5Ln duL l() the his11)riL salL' ()I' th¢ Orquil Manse 'l'he rLVLnuL' maN' bL' used I0,ardS ihe InainlLnanLL ()l- IhL Man4L'14110 ol and i{)'ardS IhL mainlLnancL Ill- IhL fabriL ol- RLndall Church l(A)Ool. A breakduivn ol- IhL inLom¥ and eiFKndiiurL ol- this fund Lan bL' f()und on ihe ne¥1 pagie. 'ninbi t3aldnL¢ R¥alisLd (jain on -] ranslL'r ti) 561.und l i l ?, ?3 £ 1858600 £ 191?8.IlJ
Rei'enue on Or uil %lanse .%lonies 2024 21)2J Income Inlcrcst For Fabric of Rendall C"hurLh 1041 899 F.xpenditure or upkeep ol. RLndall Church Adinin L()%ls c)n C'onsolidaled l.-und "Ices5 Income (Deficil Balance at I 'Januarv 2024 979 2067 899 1168 Balance at 31. December 2024 3046 2(167 12
Evic #nd Rendall C'hurch of %cotland- ('lebe Account NolL to thL Ai¢ounls 20?" ('Icbe Reecipts and P#)'ments LJnrLslricl¢d F'unds ?0?4 ?0?3 ReLL'I ts VAT RLclioimLd Renial ()I' Qil¢b¢ l.and SinLTIL Farni Pa¥'mLnl Wa)'ILav¢ Fl J'dr() 58 115?1 4?34 4?111 CJlLhL RL'nt SL()Ilish WatLr ?000 648 146 663 I. iLld M4iinlvnani¢ -fiit#l PMymcnt¥ 11.176 ?794 -I'urkey & S J'ria F'.arth4uakL AppLal OrknLI F'()()dbank Maldi¥ i SL h(i()I l>rojLCt 500 5UO 11876 61476 42I)4 '.XLL%% ()I' RLLLlPlS ovLr l)avm¢nls 14a11Ce al I" .lanuarv ?0?4 98.163 89844 1013()1 'I'ran51er i() (>LnLral Flulance ai31 51 IkcembL'r ?0?4 83239 13