2021-12-31-accounts - East Church Of Scotland Inverness

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The Church of Scotland

East Church of Scotland Inverness

Trustees' Report and Accounts

For the Year Ended 31 December2021

Congregation No: 372143

Charity No: SC016866

East Church of Scotland Trustees' Annual Report Year ended 31 December 2021

The trustees present the annual report and accounts for the East Church of Scotland Inverness for year ended 31 December 2021.

Reference and Administrative Information

Charity Name: East Church of Scotland Inverness Charity Registration Number: SC016866 Congregation Reference No: 372143

Contact Address:

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Trustees
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Elders

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East Church of Scotland Trustees' Annual Report Year ended 31 December 2021

Deacons’ Court

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Principal Office-bearers Minister (Interim Moderator): Session Clerk: Chairman of the Deacons' Court: Church Treasurer:

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Paxton Computers Ltd 61a High Street South Rushden Northants NN10 0RA

Bank Royal Bank of Scotland 29 Harbour Road Inverness IVl lNU

East Church of Scotland Inverness Trustees' Annual Report (cont) Year ended 31

Structure, Governance and Management

Governing Document

The congregation has a Kirk Session and Deacons' Court. The congregation is a registered charity, number SC016866 and is administered in accordance with the terms of the Model Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.

Recruitment and Appointment of Trustees

Members of the Kirk Session and the Deacons' Court 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. The Deacons' Court is composed of the elders, together with an equal number of elected members of the congregation. These elected members are chosen by free vote at the Annual Stated Meeting of the congregation and are then called Deacons. They serve for three years and are then eligible for re-election. Two of the Deacons, however, were appointed for life under a former constitution of the congregation.

Organisational Structure

The Kirk Session is chaired by the Interim Moderator Watt and meets approximately five times per year for a full meeting and occasionally as required, for example, at communion seasons. It is responsible for the spiritual and pastoral oversight of the congregation and for the mission and outreach of the congregation. The Deacons' Court is chaired by . It meets approximately five times per year (alternating monthly with the Kirk Session). It has two standing sub-committees, the Finance Committee and the Fabric Committee. The Annual Stated Meeting is held in March each year.

Objectives and Activities

The Church of Scotland arose out of the Scottish Reformation in 1560. It is Reformed in theology and Presbyterian in practice. The Church of Scotland affirms the Scriptures as its supreme rule of faith and life and the Westminster Confession of Faith as its principal subordinate standard. The Church of Scotland is the established Church and seeks to maintain a national, territorial ministry to the whole of Scotland through its parish system.

At the beginning of 2021 as the vacancy continued, t continued as Interim Moderator. also continued as full-time secretary for the church.

East Church of Scotland Inverness Trustees' Annual Report Year ended 31 December 2021

Objectives and Activities (continued)

At the start of the year 2021 the coronavirus pandemic continued. The sanctuary was effectively closed for worship. Services however were recorded weekly for the congregation’s benefit and relayed technologically. Services were conducted by different preachers, ministers and elders. This expedient form of worship appeared to be popular with figures showing heartening attendance responses.

The weekly meeting for Bible Study and prayer continued through the year by means of Video Conference. Numbers attending averaging between twenty to thirty.

With national and local reduction in Covid 19 prevalence the Kirk Session moved to reopen the Church for morning worship, this after a period of sixteen months. The first service was conducted by on Sunday 20[th] June. Between seventy and eighty returned to Church for this service.

The Nominating Committee met on a number of occasions in the first half of the year by Video Conference. The Kirk Session and Deacons’ Court and sub-committees also met by this means to continue the Church business.

, once a member of the East Church and latterly Free Church Minister in Lochgilphead, Argyll-shire was invited by the Kirk Session to become locum minister. He started this role on 29[th] August and has provided a degree of continuity as well as his very acceptable preaching and pastoral care. preaches for the Church each Sunday morning bar the first Sunday of each month and commits to two days pastoral work.

Sunday School, Youth Group and Girls’ Brigade all returned to the Church at different stages in the second half of the year.

Due to pressures facing the Church of Scotland a Dictat was released by the Principal Clerk in June 2021, instructing that all congregations in vacancy were to be sisted forthwith. Presbyteries throughout Scotland were also instructed to formulate a Mission Plan to address pressures on the denomination within their respective areas. The Nominating Committee was consequently discharged and the Kirk Session was advised to wait for further consultation regarding the Mission Plan.

This year has proven to be very challenging for our Church yet despite the real uncertainty of the future we have been conscious of God’s guidance in taking us to this point.

Achievements and Performance

During the year under review no members joined the Church.

Fifteen members were lost through death or transference.

The current number of members stands at one hundred and eighty-four by the end of 2021.

East Church of Scotland Inverness Trustees' Annual Report (cont) Year ended 31 December 2021

Financial Review

For the year ended 31 December 2021 the charity recorded a surplus of £14,427 (2020- £4,135). The principal source of receipts continued to be the weekly offerings. These decreased by £944 in the year under review from £80,274 in 2020 to £79,330 in the current period. Total payments for the year were £106,667 in comparison to £114,159 for 2020 which is a reduction of £7,492. The main savings during the year were in the Presbytery Dues and Fabric Expenditure.

Reserves Policy

It is the Trustees' policy to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held unrestricted cash funds of £40,266 (£25,840 - 2020).

The Church also held £21,914 (£21,914 - 2020) of restricted funds which have been provided for the purposes specified in Note 2.

Statement of Trustees' Responsibilities

The members of the Kirk Session and Deacons' Court 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 and Deacons' Court 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,

East Church of Scotland Inverness

Independent Examiner's Report to the Trustees of East Church of Scotland Inverness Year ended 31 December 2021

I report on the accounts of the charity for the year ended 31 December 2021.

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 2006 Accounts Regulations. 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:

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
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Use of our report

This report is made to the charity' s board of trustees, as a body, in accordance with the terms of engagement. My work has been undertaken to enable me to undertake an independent examination of the charity's accounts on behalf of the charity's board of trustees and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's board of trustees as a body, for my work or for this report.

Paxton Computers Ltd 61a High Street South Rushden Northants NN10 0RA

Date: 21[st] March 2022

East Church of Scotland

Receipts and Payments Account

Year ended 31 December 2021

East Church of Scotland Receipts and Payments Account Year ended 31 December 2021
Receipts Note Donations 3 Bank&Deposit interest Investment income Rentalof premises Fabric Grants Total Receipts Payments 4 Expenditure on raising funds Charitable activities Total Payments Excess of Payments over Receipts for the year before transfers Transfers Excess of Payments over Receipts for the year	Unrestricted Restricted Funds Funds 2021 2021 £ £ 98,450 19 7,800 560 2,595 11,669	Total Total 2021 2020 £ £ 98,450 98,176 19 `39` 7,800 6,300 560 2370 2,595 600 11,669 10,809 121,093 118,294 195 264 106,472 113,895 106,667 114,159 14,426 4,135 14,426 4,135
	109,424 11,669 195 94,803 11,669
	94,998 11,669 14,426 14,426

East Church of Scotland

Statement of Balances

At 31 December 2021	Unrestricted Restricted Funds Funds Total Total 2021 2021 2021 2020 £ £ £ £ 25,840 21,914 47,754 43,619 14,426 14,426 4,135
Bank& Deposit Balances
Bank&deposit ba1ances brought forward Movement inyear: Excess of Receipts over Payments for the year Bank&deposit balances carried forward Investments at market value
	40,266 21,914 62,180 47,754 519 519 397 70,288 284,179 354,467 362,293
1,086 ordinary sharesinLloyds Banking Group costing£1,773 Fixed Assets Investment Property
	140,000 140,000 140,000
Assets Gift Aid Receivable Liabilities Costs not yet billed
	4,889 4,889 5,502 2,075

The accounts were approved by the Kirk Session and Financial Board on ...

For and on behalf of the Kirk Session and Financial Board

Session Clerk

Treasurer

Notes to the Accounts

East Church of Scotland

Statement of Balances

1. Trustee Remuneration and Related Party Transactions

The following member of the Deacons' Court received remuneration during the accounting period for carrying out services as the Church Secretary £14,950 (2020 - £14,962) Remuneration comprises salary, employer's national insurance contributions and employer's pension contributions.

The Minister received expenses of £918 (2020 - £126) which relates to travelling expenses during the year.

2. Movements in Funds

At 1Jan `2021` Receipts Payments Transfers £ £ £ £ 3,107 2,595 1,790 2,441 258 397 10,095 18,075 7,990 20.29296,476 74,736 (7,990) 25,840 109,424 94,998	At 1Jan `2021` Receipts Payments Transfers £ £ £ £ 3,107 2,595 1,790 2,441 258 397 10,095 18,075 7,990 20.29296,476 74,736 (7,990) 25,840 109,424 94,998	At 1Jan `2021` Receipts Payments Transfers £ £ £ £ 3,107 2,595 1,790 2,441 258 397 10,095 18,075 7,990 20.29296,476 74,736 (7,990) 25,840 109,424 94,998	At 31 Dec `2021` £ 3,912 2,302 10 34,042 40,266 2,908 19,006 21,914
25,840 109,424
11,669 2,908 19,006		11,669
21,914	11,669	11,669
47,754	121,093	106,667
			62,180

Purposes of Designated Funds

Fabric Fund: the Trustees have set aside funds for the maintenance of the church property. Youth Fund: to provide funds to operate the Sunday School and Youth Fellowship.

Ministries Fund: to provide funds to extend the work of the church to new areas of the parish and the city centre. The fund currently pays for a church secretary and continuing outreach work. Following guidance from The Church of Scotland this fund was reclassified from Restricted Funds to Designated funds during the prior year.

Purposes of Restricted Funds

Scottish Government Adapt and Thrive Grant : to provide funds to support ongoing expenditure

especially for cameras for online service broadcasting. Grant also received from Local

Presbytery towards expenditure.

Mission Fund: to provide funds for mission work in the UK and abroad

Manse Fund: to provide funds for the maintenance and upkeep of the Manse.

East Church of Scotland Statement of Balances

Notes to the Accounts (cont)

Note `3.`Analysis of Donations Offerings Tax Recovered on Gift Aid Donations 4.Analysis of Payments Expenditure on raising funds Offering envelopes Charitable activities Ministries&Mission allocation Presbytery dues Minister Expenses Pulpit supply Organ and Maintenance Churchgas,electricity and insurance Fabric repairs&maintenance Property management, insurance and repairs Manse Council Tax, InsuranceandUpkeep Church office expenses IT Costs Ministries Fund Sunday School and Youth Fellowship Flowers Otherexpenses Governance costs Independent examiner's fees	Note	Note	Unrestricted Funds Restricted Funds Total Total 2021 2021 2021 2020 £ £ £ £ 79,330 79,330 80,274 19,120 19,120 17,902 98,450 98,450 98,176 195 195 264 195 195 264 51,054 51,054 63,115 573 573 1,772 918 918 126 3,691565 4,256 1,341 702 702 25 4,927 3,376 8,303 10,331 1,790 1,790 6,216 1,789 1,789 3,600 938 938 981 5,823 323 6,146 7,096 2,237 6,832 9,069 18,075 18,075 16,559 397 397 506 492 492 106 770 770 801 1,200 1,200 1,320	Unrestricted Funds Restricted Funds Total Total 2021 2021 2021 2020 £ £ £ £ 79,330 79,330 80,274 19,120 19,120 17,902 98,450 98,450 98,176 195 195 264 195 195 264 51,054 51,054 63,115 573 573 1,772 918 918 126 3,691565 4,256 1,341 702 702 25 4,927 3,376 8,303 10,331 1,790 1,790 6,216 1,789 1,789 3,600 938 938 981 5,823 323 6,146 7,096 2,237 6,832 9,069 18,075 18,075 16,559 397 397 506 492 492 106 770 770 801 1,200 1,200 1,320




				94,803 11,669 106,472 113,895

East Church of Scotland

Statement of Balances Notes to the Accounts (cont)

5. Minister'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 was £28,137 and the maximum stipend (in the fifth and subsequent years) £34,577.