Evie and Rendall Church of Scotland
Year ending 31[st] December 2025
Congregation No: 452393 Charity No: SC016806
Reference and Administrative Information
Charity Name: Evie and Rendall Church of Scotland
Charity Registration Number:SC016806
Congregation Reference No:452393
Contact Address:Mrs E Moar Lettally Firth Orkney KW17 2PA
Trustees
Rev Iain MacDonald (Interim Moderator) Eileen J Fraser Elma Moar Olga M Brown Cecilia Heddle Alan Steele
Principal Office-bearers
Interim Moderator: Rev Iain MacDonald
Session Clerk: Eileen J Fraser Church Treasurer: Elma J J Moar
Independent Examiner
Patricia Matson Dale, Costa Evie Orkney KW17 2NL
Bankers
Bank of Scotland, 56 Albert Street Kirkwall Orkney KW15 1HJ
Trustees’ Annual Report Year ended 31 December 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Kirk Session is responsible for spiritual and temporal affairs within the Church and is moderated by the minister, meeting as often as necessary. Certain responsibilities are delegated to others with the necessary skills and experience, but always under the oversight of the Kirk Session.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Evie and Rendall Church is a united Congregation
Being founded on the word of God, the congregation seeks to be spiritually active in leadership and membership, caring for each other through fellowship; and rejoicing in the love of God, reaching out to the wider community in response to their spiritual and practical needs. The congregation also aims to be friendly, alive and extending, with its structure and building meeting the needs of a go-ahead church and its work in the community, aiming to reach all for Christ.
Trustees’ Annual Report (cont) Year ended 31 December 2025
Achievements and Performance
Evie and Rendall Church holds worship services every Sunday along with Firth Church. Services alternate weekly between Hackland Church, Rendall, and Firth Church. This has been taking place since September 2024, when the Locum Minister went away. Services have been led, sometimes by visiting preachers and sometimes by the Worship Group, made up of members from both Congregations. This has been working very well and seems to have brought new life and encouragement to both Congregations.
Community Services were held in the Rendall Community Centre at Remembrance and Christmas this Year again.
Worship Services at Smiddybrae House, Residential Care Home, are held four or five times a Year, led jointly by Evie, Rendall and Firth.
Fortnightly Bible Studies are held in the homes of those who attend. This has been very well attended again, throughout the Year.
During term-time there is a weekly after-school club for Evie & Rendall primary school children held in Hackland Church, Rendall. The weekly attendance has been very encouraging throughout the Year. A Beach Clean and Picnic was held for the children of After School Club in June and a Party at Christmas. The children performed a Nativity at the Community Carol Service in the Community Centre in early December.
Fundraising Activities during the Year were a Soup and Sandwich Lunch, for Malawi, and Cream Teas, for MAF. The Annual Harvest newsletter with a Harvest Offering Envelope was hand delivered, or posted, to all Parishioners, with Postage costs being met by all who normally deliver them. There was a good response to this Offering again and realised £1263.
Financial Review
The principal source of income is from Weekly Offerings, Gift Aid Donations and Tax reclaimed. Weekly Offerings were down by 15% and Gift Aid Donations were very similar to last year. Gift Aid Tax of £5106 was claimed for 2024 and 2025 before the end of this Year. Expenditure.
Heating costs were down by 28% on last year, partly by negotiating a better rate, and partly by leaving slightly less heating on during the week.
The Glebe Account had a Surplus of £8,787 for the Year. No maintenance was needed this year.
.
Reserves Policy
It is the Trustees’ policy to hold reserves of approximately six months expenditure including designated funds. At the end of the Year Evie and Rendall Church held unrestricted cash funds of £192,733. This represents more than six month’s expenditure plus an additional amount for any unexpected expenditure.
Trustees’ Annual Report (cont) Year ended 31 December 2025
Statement of Trustees' Responsibilities
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Eileen J Fraser
Mrs Eileen J Fraser
Session Clerk
Date 12[th] March 2026………………………..
Rendall Church SC016806
Independent Examiner’s Report to the Trustees of Evie and Rendall Church
I report on the accounts of the charity for the year ended 31[st] December 2025 which are set out on pages 1 to 10
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention.
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Mrs Patricia Matson
Address: Dale, Costa, Evie, Orkney KW17 2NL
P. Matson
Date … 19[th] March 2026
Evie and Rendall Parish Church Receipts and Payments Account Year ended 31 December 2025
| ReceiptsNote 3 Donations Legacies Activities for Generating Funds Bank & Deposit interest Investment income Rental of premises Glebe Receipts OIC Grant for After School Club Other Receipts - Total Receipts PaymentsNote 4 Costs of generating funds Charitable activities Glebe Payments Other Payments Total Payments Excess of Receipts over Payments for the year before transfers Transfers from Revenue Acc. Excess of Receipts over Payments for the year |
Unrestricted Funds 2025 £ 12855 1263 47 2083 16248 16365 500 33113 23586 7578 31164 1949 1949 |
Restricted Funds 2025 £ |
Endowment Funds 2025 £ |
Total 2025 £ 12855 1263 47 2083 16248 16365 500 33113 23586 7578 31164 1949 1949 |
|
|---|---|---|---|---|---|
Evie and Rendall Parish Church
Statement of Balances
| At 31 December 2025 Note 2. Bank & Deposit Balances Bank & deposit balances brought forward Movement in Year: Excess of Receipts over Payments Transfer to Hackland Cottage A/C Bank & deposit balances carried forward Investments at market value 2353 units in Cof S Income & Growth Fund(cost £ 9009)R 5826 units in Growth Fund Evie (cost £7361) Assets Gift Aid Receivable Liabilities Cost of repair not yet billed |
Unrestricted funds £ 97,755 1949 93,029 192,733 |
Restricted funds £ |
Endowment funds £ |
Total 2025 £ 97755 1949 93029 192,733 16,617 40,083 |
Total 2024 £ 116,111 (18356) |
||
|---|---|---|---|---|---|---|---|
| 97,755 | |||||||
| 15,456 | |||||||
| 37,170 | |||||||
The accounts were approved by the Kirk Session and Financial Board on: - Date … 12th March 2026 For and on behalf of the Kirk Session and Financial Board
Eileen J Fraser ----------------------------------------------------------------------------Session Clerk Elma J J Moar ________ Treasurer
Evie and Rendall Parish Church
Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
No Trustee received any remuneration during the year
No other trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
| Movements in Funds Note 2. Unrestricted funds General Fund Designated Fabric Fund C of S Deposit Fund Hackland Cottage Account C of S Deposit Fund E Glebe Fund (April 22nd) Restricted funds Endowment funds Total funds |
At 1 January 2025 £ 2009 100 663 0 2,772 11744 83239 97,755 97,755 |
Receipts £ 16701 47 16,748 16365 33,113 33,113 |
Payments £ 23586 23,586 7578 31,164 31,164 |
Transfers £ +8009 93029 101,038 -8009 93,029 93,029 |
At 31 Dec 2025 £ 3133 100 710 93029 |
|---|---|---|---|---|---|
| 96,972 | |||||
| 11744 84017 |
|||||
| 192,733 | |||||
| 192,733 |
Analysis of Donations Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Other Offerings, Donations etc |
Unrestricted Funds 2025 £ 3125 5106 4522 102 12,855 |
Restricted Funds 2025 £ |
Endowment Funds 2025 £ |
Total 2025 £ 3125 5106 4522 102 12,855 |
Total 2024 £ 3260 5499 145 |
|---|---|---|---|---|---|
| 8,904 |
3. Analysis of Donations
| 4 Analysis of Payments Costs of generating funds Investment Managers’ fees Offering envelopes Charitable activities Ministries & Mission allocation Presbytery dues Pulpit Supply Ministry Locum & Travel Fabric Repairs & Maintenance Heat & Light Evie Church Heat & Light Rendall Church Insurance Rendall Church £825 +Insurance Evie Church £788 Organist Outreach Music Licence After School Club Expenses Printing, stationery and adverts Other expenses incl Bank Charges Governance costs |
6716 921 2200 4921 734 4282 1613 105 145 250 350 779 570 23,586 |
6716 921 2200 4921 734 4282 1613 105 145 250 350 779 570 23,586 |
|||
|---|---|---|---|---|---|
| 2876 10683 500 700 7171 5604 687 5899 1345 100 520 148 324 753 223 |
|||||
| 37533 | |||||
Independent examiner’s fees
5Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review, the minimum stipend is £32,433 and the maximum in the fifth and subsequent years is £39,856.
6. Collections for Third Parties Orkney Foodbank Mission Aviation Fellowship Fundraiser Malawi Fundraiser Malawi School Project |
2025 £ 640 500 1,140 |
2024 £ 500 550 530 500 |
|---|---|---|
| 2,080 |
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| CAPITAL ACCOUNT Credit Balances held at 31 December at cost Market Value of Balances at 31 December REVENUE ACCOUNT Credit Balance at 31 December 2025 |
2025 2024 £ £ 19128 19128 29354 28002 4205 3046 |
2025 2024 £ £ 19128 19128 29354 28002 4205 3046 |
|---|---|---|
| 3046 |
Note
These funds have arisen due to the historic sale of the Orquil Manse. The revenue may be used towards the maintenance of the fabric of Rendall Church. A breakdown of the income and expenditure of this fund can be found on the next page.
Opening Balance 1/01/23 £ 18586.00 Realised Gain on 1/07/23 542.03 Transfer to 56 Fund 1/12/23 £ 19128.03
Revenue on Orquil Manse Monies
2025 2024 Income Interest For Fabric of Rendall Church 1479 1041 Expenditure For upkeep of Rendall Church 0 0 Admin costs on Consolidated Fund 320 62 Excess Income (Deficit) 1159 979 Balance at 1[st ] January 2025 3046 2067 Balance at 31[st] December 2025 4205 3046
Sale of Evie Church-Temporary Fund
Expenses for sale of Evie Church:-
Evie Church – Valuation & EPC 510.00 Sale of Evie Church - £150,000.00 Plans Report Level 3 114.00 Advance Notice 20.00 Reg Dues 80.00 Copy Deed 27.00 Reg Dues 80.00 Register of Interest 35.00 Evie Church Orkney - TIP 1008.00 From 2024 444.82 Total Fees 2318.82 Balance after Expenses - £147,681.18
Evie and Rendall Church of Scotland – Glebe Account
Note to the Accounts 2025
Glebe Receipts and Payments
Unrestricted Funds
Receipts VAT Reclaimed Rental of Glebe Land Single Farm Payment Wayleave Hydro |
2025 £ 620 11521 4224 0 16,365 |
2024 £ 11520 4 230 2 15,752 |
|---|---|---|
| Payments Glebe Rent Scottish Water SAC Bank Charge Total Payments Turkey & Syria Earthquake Appeal Orkney Foodbank Malawi School Project Total Paid Excess of Receipts over Payments Balance at 1stJanuary 2025 Transfer to General Balance at31st December 2025 |
6000 1387 161 30 7578 7578 8787 83239 92026 (8009) 84017 |
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