Strathmartine Church of Scotland Dundee Annual Reports and Financial Statements For the year ended 31 December 2023 Scottish Charity No.. SC 018015 Congregation No.. 291752
STRATHMARTINE CHURCH OF SCOTLAND: DUNDEE TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2 23 The trustees presenl the Annual Report Bnd Financial Statemenls fof Slralhmartine Ghur¢h ol Scoliqnd. Dundee for Ihe year ended 310ecember 2023 Refgrgnee and AdmlnS$tTative Informatlon Charity name". Chanty registration number. Ctsngregalion rèferènce number.. Conlacl 8ddre$s Slralhm3rtine Church of Scotland Dundee SC018015 291752 The Treasurer 11 Halley Terrace Downfield Dundee DD3 9TQ Trustees Kirk Session Congregational Board Prlnclpal Office Bgarern Minisler. Interim Moderator Se55ion Clerk.. Treasuier". Clerk to Congregational Board.. Independent Examiner.. Bankers. Virgin Money High Street Dundee
STRATHMARTINE CHURCH OF SCOTLAND: DUNDEE TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 Structure, Governance and Management Governing Document Slralhmartine Church ol Scotland Is adrninistered in accordance with the tems ol the Model Deed of Consts"tulion. Herltable Property All heiilable properties viz. the Church. Church Halls and Manse are vested In the General trustees ol the Church ol Scotland. 121 George Street, Edinburgh. Recrultment and Appointrnent of Trustees Members ol the Kirk Session and the Congregational Board are the charity trustèes. The Kirk Session member$ are the elders ol the church and are chosen from those members ol the church who are considefed to have the appropriate gift5 and skills. The minister, who Is a member ol the Kirk Session, Is elected by the congregation and Inducted by the Presbytery. The Congregation81 Board Is apptsinled Iiom within the congregation and members of the congregation are invited lo nominate Individuals who are believed lo have the skills and commitrnent to contribute lo the mana9emenl affairs ol the Church, to bectsme members ol the Board. Board Members are then appointed at the Staled Annual Meeting and seNe for a period ol three years after which Ihey must seek r&elects'on at the next Stsled Annual Meeting. Organisational Structure The Conoregational Board is chaired by the minister and is s¢hedule to meet six times in a year. Appropriate responsibilities are delegated lo the Finance Committee and the Fabric Committee as appropriate. The Kirk Session meets four times a year15 responsible for spiritual affairs within the church. Aims The aim ol the Slrathmartine Church of Scolland.. Dundee is lo spread the Gospel of Chrisl to the Con9fegalion, Parish. The Wdèr Community and Scolland by preaching and practical demonstration ol the Love of Chrisl ACHIEVEMENTS. relation of the Gos el thout the services ol an incumbent minister the Congregalion have faced the twin challenges of continuing and also preparing for the planned Union with a neighbouring church under the Presbylery Plan. They have addiessed these and progressed throu9h their innate ability lo sharè with one another Iheir fellow$hip and lo exlend thal lellowship lo the community. An example of Ihis ha$ been three hugely successful coffee rnoming5 e8ch attended by over 100 people. Church organisations have mostly experienced an increase in numbèr5. Sunday seNices are being conduGted by two retired Ministers with our Inlerirn Moderator stepping in when they are unavailable. There is added lime afforded lo the Congregation lo meet In fèllowship after worship which is always popular. The Christmas Eve service ol le550ns and carols was led by rnembers ol the congregation. The Sacrarnenl ol Holy Comrnunion was held as in previou5 ye8rs with an Invitation to members issued lor the Fourth Sunday in April and October. Our choir has been restarted and ss in fine voice. Practical demonslralion As 15 the case for most other congregations the Pandemi¢ and ils aftermath has had an adveT5e Impact on the practical demonslralion ol the Word. There has not been the opportunity lo offer a Sunday Club due lo no children attending worship During the year the Ministeis condijcted one Baptism and three funerals. There were no marriage$. Stralhmartine has a long history ol bolh promoting and supporting local organi5ations. Both Church and non church organisations have been affected by the Pandemic bul these have been lar9ely ieslored and there is a vibrancy in those that restarted, in particular the Church of Scotland Guild 15 very Successful with 8 wide and varied Syllabus. The Childrèn and Toddlers Group has also been revived. 3 |Page
STRATHMARTINE CHURCH OF SCOTLAND: DUNDEE TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023.: The Large Hall 15 in regular use with a highly successful Indoor Bowling Club meeting on Tuesday moming and evening. There is also 8 very popular Senior Persons Fitness Class run on a Thursday mtsining. The Brownie Pack meets on a Mond8y evening Childrens parties are held iegularly al the weekends with the size ol the hall proving ideal lor the like of bouncy castles. We 8150 held a very successful Summer Club in 2023 for Prirnary School aged children which wa5 widely enjoyed by the participants and praised by the parenls. One of our local councillors holds hi5 Consliluency Surgery in the srn811 hall each rnonth. 11 shovld also be noled that our Halls are used as the local Polling Slalion 8t all local and national election times Turning to the practical demonstration of Christian faith the church is a registered 'Fair-Irade" Church and 'Tfadecraft" goods are both used in Ihe church and in the past have been sold to the congregation ensuring that small prOdUr$ receive the appropriate rewards for their work. The work with 'Fairtrade' ha5 meant that large retailers are aware of their produc15 and stock thern. In a ¢hafitable rnode, members of the congregation are Invited lo participate by funding local charities. both pract1cally in the oasè of Starter Packs. a local charity supporting the furnishing of homes for the homeless. and financially through Ihe'copper Pot, which applies the small change donated by members lo loca1 charities. Nationally there have been efforts in support of 'Crossre8ch.' and 'Waleraid'. Christmas gifts donated are p8SS8d to a local chaTity working with disadvantaged children. We have been able to continue our excellent efforts lo conlribute to the local Foodbank and continue to support the local Cornmunity Café. This year we have had an encouraging response to an appeal lor Christian Aid through a lunch and retiring collts(tion. Aims To hei hten th Church's rof le and increase the numbers comin to chur This challenge5 US to find ways of ensuring that congregation can attend the church and thal the content and surroundings are congenial lo those who corne. Thi5 15 an ongoing challenge bul encouraging cornmenl has been ma(Je by visitors on the friendly atmosphere and open artitude of mèmbers and In th8 past year we have welcomed some new members frorn other local COnggatIons. It is difficull lo slate any longer term aims Since the Presbytery Plan is lor the Church and Halls lo close at the end of 2024 and the Congregation lo form a Union with an adjacenl Church In the meanlirne we will attempt to conlinLJe the service offered to all our or9anisalions and those which are associated wlh (Is In the use of our premises as we continuè lo serve OLJr Parish and local community in th& coming year a5 we have done for the past 170 years. 41Page
STRATHMARTINE CHURCH OF SCOTLAND: DUNDEE TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 Flnanclal Review The Trustees continue to be faced with thè difficult task of keeping the Church & Manso in good condition againsl a conb"nuing backdrop ol our regular income nol covering our expendilyre most months of the yeaf Wè are grateful to our Fabric Convener for keeping on top ol items needing attention al the Church & Manse with a keen eye on costs Repairs and Mainlenance came in al £3788. Although the Manse is now vacant following our Mini5tÈrfs retiral on 31110122 we are slill responsible lor its upkeep until ils Sale and we incurred roof repairs totalling £1610.Manse Elecln¢ & Gas was £1538. The Insuranc£ lor thg Church & Manse came In at £3,742 a slight Increas& on last yÈar. Manse Council Tax was £2269. Giving lo Grow which repla Ministry & Mission came in al £13474. VoncY Allowanc8 tola11ed £11196. Pulpit Supply lotalknj £3952. Th& Titasury Team redairned lax on Gift Aid Donation3 a figure of £5059 covering the past t8x ye8r Th8 Market Value ol our in¥eslmenls held by George Streèt increased by arovnd £4670.This wa5 duè to mathel conditions. Interest on D6posits al George Street rèallled £3EIJ9. Ele¢tnc and Gas 8ills came In slightly below estimates. Our Fund Raising Tearn were able to arrange coffee momings. a quiz and a Christmas Fayre. which in total realised over £3126.In addition with the Con9regalional Organis8tions getling back to normal they were 8ble lo eonlribute £1680.Hall Hire realised £1435. Other d¢nations lolalled £1999 Unfortunately our lotal income from Stan¢Jing Orders, WFO and Open Plale has dropped by £64W this past ye8r.with only Open Plate figure holding up. We are indebied to Ihis group of members who have worked tirelessly Ihroughoul the past year to raise funds for lh¥ Church. No doubt 2024 will pr95ent us with more ¢h8118n9es with the proposed Union wilh Chalmers Ardler but l am confident that with the conlinuing support of the Treasury Team. the Session and Board and the Congregalion as a whole, Ihese can be mel. Reserves Polic The Trustees ' policy of holding reserve5 of approximately fwr rnonths expenditure inGludin9 designated funds. is èxceedingly diificutt to achieve. 11 would be our intention to do everything we can to maintain this, but this may not be possib In the currenl finanryal situation. Slalemenl of Res onslbilities The members of the Kirk Se5510nl Congregational Board must prepare finanoal statements which give sufficient detail to enable an appreciation ol the tran5aciions ol the Church during the financial yeai. The members of the Kirk Sassionl Congregational 8oard 8T& responsible lor keewng proper acco¢Jnting records which. on request musl reflect the finanoal posilion of the Church at Ihat liffle. This must be done lo ensure that Ihe financi81 slalements cotnply with the Charities and Tru51ees investment IS¢ollandl Act 2005. the Charities Accounts (Scollandl Regulations 2008 and the Regulations Anenl Congregationa1 Fin8nce approved by the General Assembly of Ihe Church Of Scotland In 2007. They are also responsible loi safeguar(Jing tha assets ol thè Church and must lake reasonable sleps lor the pVentIOn andlor dete¢lion of fiaud and other irregularilies. Approv8d by the Trustees and signed on Iheif behalf Dalè 1(/312@
-*. STRATHMARTINE CHURCH OF SCOTLAND: DUNDEE TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 Indèpèndent Examlner'5 Report to thg Trustees of Strathmartine Parish Church, Dundee. I report on the a¢Gounts ol Ihe charily lor the year ended 31 Decernber 2023 which are set oul on page5 7-11. Respectlve respon8lbllltles of trustees and examiner The charily's Iruslee5 are responsible foi Ihe preparation of the accounts In accordance wrth the terms of the Chariti&s and Trustee Investment IScotland} Act 2005 and the Chafilies Accounls IScolland} Regulations 20[. The chanly tiuslèès consider that the audit requiiemenl of Regulation 10111 Id} of the Accounts Regulation5 doe5 not apply. 11 is my responsibility lo examine the accounts as required under section 44111 Icl ol the Act and lo slate whether particular matters have come lo rny attention. Basis of independent examlnorfs statement An examination Is camed out In awordanee wilh Regulation 11 01 the Charities Accoun15 l&otlandl Re9ulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison ol the aocounts pres8nted with those records. 11 also indudes consideration ol any unusual iterns or disclosures In the accounts and seeks explanations from the Iruslees toneerning any such matter5 The procedures undertak8n do nol provide all the evidencè that would be required in 8n audit. and consequenlty I do not express an audit opinion on the View yivèn by the accoun15. Indepèndent examlner's statement During my ex8minalK>n. no maller has corne to ffly attention. Which gNes me reasonable caus• to believe that in any malerial respect the requiremen15 lo keep accounting recoids in accordance with Section 44 Illlal of the 2005 Act and Regulalion 4 01 the 2CMX Accouftts ReguSalion5. and to prepare aCnIS which accord with the accounting records and comply with Regulation g ol the 20L Account5 Regulations have not been mel. Of to which, in my opini¢n. allenlvjn should be drawn in order to enable a proper understanding of the accounts tts bè reached Dale.. 61 Page
STRATHMARTINE CHURCH OF SCOTLAND: DUNDEE TRUSTEES. ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 Recei tsandPa ments Account Unrestricted Funds 2023 Restncted Funds 2023 Endowmenl Funds 2023 Total Total 2023 2022 Recelpts Donations Legacies Activities For G¥neiating Funds Grants Bank & Deposit Interest Investmenl In¢om6 Note 28202 28202 37780 4685 4685 5071 3503 126 3629 2112 36390 126 36516 44963 Rental of Premises Receipts by Organisations Other Recei Total Recei 1435 1435 3252 1910 2639 3252 ts 37825 3378 41203 49512 Payments Cost ol generaling ftjnds Charitable Activities Total Payments 43010 43010 1341 1341 44351 44351 50777 50888 Excess Receipts Over Payments for the year before Transfers Transfers 151851 2037 131481 113761 1680 116801 Exces5 ol Receipts over ment5 lor the ear 135051 357 {31481 113761
STRATHMARTINE CHURCH OF SCOTLAND. DUNDEE TRUSTEES. ANNUAL REPORT YEAR ENDEO 31 DECEMBER 2023 Statement of Balances Unre3tri¢led Funds 2023 ReBtricted Fund5 2023 Endowmgnt Funds 2023 Total Tolal 2023 2022 Note Bank & Deposit 8•lances Bank & Deposit Balances Brought Forward 63297 12898 78197 77573 Movement in Yèar Excess ol Receipts over Payments for year 135051 357 131481 113761 Bank and Deposit B818ncès carried Forward 59792 13255 73049 76197 Investments at Market value Icost £57.8651 70196 5089 75265 70596 Assets Gift Aid Receivable Gift Aid Receivable GASDS 4150 850 4150 B50 sooo Llabllltles No Major Liabilities /1 J3 The accounts were approved by the Iruslees on I I and signed on their behalf by..
STRATHMARTINE CHURCH OF SCOTLAND: DUNDEE TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 Notes to the Accounts i. Trustee Remuneration and Related Party Transaetlon Duiing the year, Councjl Tax amounting lo £2269 was paid for thè Manse. Trlo other trustèe received any expenses. No remuneralion w&$ paid lo a trustee or person connected to 8 truslee. 2. Movements In Funds At1Jan 2023 At31Dg 2023 Receipt Payments Tran•fer¥ Unre8trlcted Funds General Fund Fabnc Fund RÈserve Fund Christiè Bequ&st Revenue Fun(1 Lucy Grièg Bequest Fund John Wallace Bequest Fund 25930 11.747 15,374 9,004 283 1,600 37825 43010 1680 22425 11.747 15.374 283 1.600 Senga Watson Bequest Fund Helen Muiiay Bequest Fund Gladys Walker Bequest Fund 8S0 1,000 850 1.000 8CQO 68283 71788 37B2S 43010 1680 Rostricted Funds Bentvolonl Fund 3331 126 3457 Guild 522 1348 910 Slralhmartine Under 5's 174 441 240 130 245 B¢)wling Club Tuesday Club 126 256 897 152 389 71 83 350 4409 3378 1341 1680 4766 Total Funds 76197 41203 44351 73049 Endowment Funds Lewis Chiislie Bequest 54,047 54.047 Purpo$o$ of Unrestrlcted Funds General FvntJ - For Ihe general day to day running ol Ihtr church. includirvj labiic repairs 8nd maintenance. Fabric FuThJ- Funds set aside for exlraor¢Jinary fabric repails and improvernenls lo church property. The Truslee5 can however reverse the designation ol these Funds and use Ihern for any purpose. Resernie Fund- Funds set aside by the Trustees lo cover ca5hflow In the general account but may bè used for any Olher purpose required_ Christiè Bequesl Revenue Fund- Income from Invèstments held in th¢ Chrlslie Bequest Endowrnent lo be used lor con9regalional purposes. lo be used for congregational puwoses.
STRATHMARTINE CHURCH OF SCOTLAND: DUNDEE TRUSTEES ANNUAL REPORT . YEAR ENDED 31 DECEMBER 2023 Movements In Funds {Cont.I Pur ose of Reslricled funds. Benevolent fund - Funds to benefit the poor ol the parish. Only the Min151èr, Session Clerk and Treasurer have control over Ihe use of this fund. The following groups have funds which are used lo support fellowship and church related actlV11ies. Guild. Stralhmartine Under 5s and Tuesday Glub Pur ose of endowment funds Lewi¥ Chrlstle Be uest- The investment is retained 8s capital and the income arising used for congregational purposes. Unrestri¢ted Restrlcted Funds Funds 2023 Endowment Funds 2023 Total 2023 Total 2022 2023 3. Analysis of Donations WFO Scheme and Gift Aid Gift Aid Donations Tax Recovered Ordinary Offerings IOp6n Platel 16526 5059 3195 16526 5059 3195 22765 5795 3350 Other Offenngs, Donations elc 3422 28202 3422 28202 5870 37780 4. Analysis of Payments Cost of Generating Fund8 Offering Envelopes 129 129 Charitable Actlvities Giving lo Grow Iformerfy M&MI Presbytery dues Ministers Expense5 Church Telephonè Manse Telephone Pulpit supply Other slaffing costs Fabric repairs & Maintenance Cleaning Council Tax Heat and Light Insurance Organ Maintenance Prin11n9, Stationery A55els Purchased Organisation expenses Payroll Garden Other expense5 13474 691 13474 691 28835 703 703 584 537 286 3952 2917 5398 1122 2269 4944 3742 3952 2917 5398 1122 2269 4944 3742 360 91 2250 991 1666 2333 3438 342 250 399 1091 101 400 4573 5069D 91 1341 1341 108 505 2734 44351 108 505 2734 43010 1341 IOIPage
STRATHMARTINE CHURCH OF SCOTLAND: DUNDEE TRUSTEES. ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 S. Ministevs Stlpend All Church of Scotland congwations contribute lo the National Stipend Fund which bears Ihe costs of all mini5ter5' stipends and employerfs contributions for national Insurance. pension and housing and loan fund. Ministers, stipends are paid in accordance with the nalional slipend scale which 15 related lo years of seNtt. For the year under Teview the minimum Stipend was £30135 and Ihe maximum stipend lin the fifth and subsequent years) £37032 6. Investments Growth Fund Value Lew15 Chn5tie Bequest Benevolenl Fund No ol Units 8.134 719 Cost of Unit$ £31.885 £2.970 Market £47421 £4192 Income Fund Lewis Christie Bequest Benevolent Fund 2.078 80 £22.159 £851 £22775 £877 £75265 7. Collectlons for Third Partl•s 2022 367 2023 200 Christian Aid Ukraine Appeal Water Aid Crossreach Copper Pot 137 159 45 202 75 Total 877 Gift Ald Clalms Gift Aid is currentty being claimed through Gift Ajd Scheme also Und Ihe GASDS S¢heme.