# **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.
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
2. 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**|
|
|---|---|---|