The Church of Scotland
East Mainland Church of Scotland
Congregational Accounts
Year Ended 31 December 2023
Congregation No: 452360 Scottish Charity No: SC019770
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Trustees' Annual Report Year Ended 31st December 2023
Reference and Administrative Information
Charity Name East Mainland Church of Scotland, Orkney Charity Registration Number SC019770 Congregational Reference Number 452360 (Treasurers - Temporary) Contact Address
Trustees
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Appointed
until AGM in:
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Principal Office Bearers
Bank
Virgin Money, 3 Broad Street, Kirkwall, Orkney, KW15 1DH
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Model Constitution.
Recruitment and Appointment of Trustees Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session is elders of the Church and is chosen from those members of the Church who are considered to have the appropriate gifts and skills. Members of the Congregational Board include all elders along with those selected from the congregation, are elected from those among the congregation who have been nominated because of their skills, commitment and ability to contribute to the management of Congregational (or Fiscal) affairs. Board members are elected at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election.
Organisational Structure
The Kirk Session is responsible for the spiritual affairs of the Church and must meet at least once per year, thereafter, whenever the Moderator, in consultation with the Session Clerk, considers it necessary.
The Congregational Board is responsible for fiscal matters which pertain to the running of the church and, meets at least once annually and whenever the Chairman and Clerk to the Board consider it necessary.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in polity. [t 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.
Frequency of Services
Worship takes place on a Sunday each week at I! a.m. Occasional services are held to mark Christian festivals at Christmas, Easter and Remembrance. Joint services were held with South Ronaldsay and Burray Church on Maundy Thursday, Good Friday, Christmas Day and New Year’s Day.
Achievements and Performance
The new Minister was inducted into the charge at the start of April 2022. With the induction of the new Minister, multimedia equipment was introduced for each Sunday, and services are recorded and streamed live on a Monday evening. The ability to record and stream funerals and weddings is now available.
Messy Church took place in 2023 with a good turnout of helpers, parents and children on each occasion.
Friendship Club meets monthly with an opportunity for fellowship and refreshments in a “Warm Hub” environment in the Church Halls. Quilting Group meet regularly in the Church Halls providing a meeting opportunity for those involved. Labyrinth — the newly cut labyrinth is proving a useful resource and quiet days are booked in the Church using the ‘Labyrinth’ for 2024.
The East Mainland Guild
East Mainland Guild met in March 2023 for the AGM followed by a talk on Flood Defences from Richard Francis. April’s talk on the history of the Kirks in Dearness included memories enjoyableof Church talklife onfrom a holiday childhoodin ioto pre wieie ’s ofspeaker, her life 9bave as a teachera most of music and her love of Orkney which led to tourist guiding. A most interesting talk and demonstration was given byMM in July. The summer outing took us to The Barrier ViewfamilyCafé historywhere froman Pharayexcellent withlunch a presentation was served.of photos.In Septembermialked of herabout work with the Malawi Music Fund volunteering as a music instructor and teaching in schools. In Novembershores. The iFestive afternoonstare:included beautifulenjoyablewildlifeentertainment videos of seasand andfood. cliffsOn around10" December Orkney a Carol Servi d in the Holm Hall. Pupils introduced their items and musicians guided _ gave a lovely programme. New members always welcome.
Financial Review
2023 Fundraising - Easter Chicks £50, Amazon and Easy Funding £36-11, Calendars £750, Deerness Savoury Teas £976-31, Perpetual Calendar £5, CD’s £15, Sponsored Walk £1052, Small Change/Big Change £227-14.
Our ‘Big Sing’ in September raised £1133 for Malawi. £840-81 was sent to Christian Aid from the Envelope Appeal and the sale of produce at the Harvest Thanksgiving Table. Thanks to all who give regularly to the church and help with the fundraisers.
On top of paying the usual bills, the Church this year has bought a sit on lawn mower, Dyson and 4 tables. There was a surplus of £5752-24 at the end of the year.
Reserves Policy
Long term
It is the Trustees’ policy to hold reserves of expenditure, including designated funds, against future expense for both Revenue and Capital requirements. For Revenue expense, the current policy is to hold sufficient funds for immediate use as cash and to invest any surplus in the Church of Scotland Investor’s Trust, from which it may be withdrawn to answer the needs of the church fabric and congregation. The greater part of holdings for Capital projects — e.g. for large scale building requirements — are to be lodged with the Church of Scotland Trustees.
Statement of Trustees’ Responsibilities
The members of the Kirk Session/Congregational Board 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/Congregational Board 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 insure 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.
Session Clerk 7/3/2024
CHARTERED ACCOUNTANTS
East Mainland Church
SC 035048
Independent Examiner's Report to the Trustees of East Mainland Church
I report on the accounts of the charity for the year ended 3! December 2023 which are set out on the following pages.
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) (a) to (c) 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 {1 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
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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: 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 8 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.
Orcadia 1-3 East Road Kirkwall Orkney
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CA's'e
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East Mainland Church Receipts & Payments Account Year ended 31st December 2023
‘
| Unrestricted | Restricted | Endowment | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||
| 2023 | 2023 | 2023 | 2023 | 2022 | ||
| Receipts | note | |||||
| Donations | 4 | 18,308 | 18,308 | 25,194 | ||
| Legacies | 0 | 0 | 0 | |||
| Activities forGenerating Funds | 4 | 7,254 | 7,254 | 6,029 | ||
| Bank& Deposit interest | 0 | 0 | 0 | |||
| Investment income | 0 | 1,550 | 1,007 | 2,556 | 1,060 | |
| ; | 25,562 | 1,550 | 1,007 | 28,119 | 32,283 | |
| Rental ofpremises | 0 | 0 | ||||
| Sale of Assets | ||||||
| Sale of investments | ||||||
| Grants | ||||||
| Receipts from General Trustees | ||||||
| Other receipts | 1,293 | 1,293 | 837 | |||
| Total Receipts | 26,855 | 1,550 | 1,007 | 29,411 | 33,121 | |
| Payments | ||||||
| Costs ofGenerating Funds | 5 | 645 | 0 | 0 | 645 | 50 |
| Charitable activities | 21,198 | 1,597 | 0 | 22,795 | 17,351 | |
| Governance costs | 0 | 0 | 0 | 0 | 0 | |
| Other Payments | 0 | 0 | 0 | 0 | 0 | |
| 0 | 0 | |||||
| Total Payments | 21,843 | 1,597 | 0 | 23,440 | 17,401 | |
| Excess/Deficit ofReceipts | ||||||
| overPaymentsfortheyear | 5,012 | (47) | 1,007 | 5,971 | 15,720 |
_ East Mainland Church Statement of Balances
At 31 December 2023
| At 31 December 2023 | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Bank& Cash | funds | funds | funds | 2023 | 2022 | |
| Balances | note | |||||
| Brought forward | 27,082 | 15,073 | 27,739 | 69,894 | 54,174 | |
| Movement in Year: | ||||||
| Excess ofPayments | ||||||
| over Receipts for the year | 5,012 | (47) | 1,007 | 5,971 | 15,720 | |
| Transfers | 775 | 232 | (1,007) | 0 | 0 | |
| 32,869 | 15,258 | 27,739 | 75,865 | 69,894 | ||
| Investments (at cost) | 24,583 | 24,583 | 24,583 | |||
| Assets | ||||||
| Gift Aid receivable | ||||||
| Liabilities | ||||||
| Unbilled heat& light etc | 0 | 0 | ||||
| eS |
The accounts were approved by the Kirk Session on 7/3 fpozy
For and on behalf of the Kirk Session
East Mainland Church Statement of Balances Notes to the Accounts
1 Trustee Remuneration and Related Party Transactions
| 2 | Movements in Funds | At 1 Jan | At 31 Dec | |||||
|---|---|---|---|---|---|---|---|---|
| 2023 | Receipts | Payments | Transfers | 2023 | ||||
| Unrestricted funds | net | |||||||
| Sunday School a/c | 0 | 0 | 0 | 0 | ||||
| Guild a/c | 830 | 1,173 | 590 | (500) | 913 | |||
| MessyChurch a/c | 47 | (47) | 0 | |||||
| a | General Fund | 26,205 | 25,682 | 21,253 | 1,322 | 31,956 | ||
| 27,082 | 26,855 | 21,843 | 775 | 32,869 | ||||
| Restricted funds | ||||||||
| Sunday School Fund | 0 | 0 | ||||||
| Fabric Fund | 10,000 | 1,365 | 1,597 | 232 | 10,000 | |||
| Refurbishment Fund | 10 | 10 | ||||||
| Carpeting Fund | 512 | 18 | 530 | |||||
| Glazing Fund | 12 | 12 | ||||||
| Organ Fund | 1,855 | 68 | 1,923 | |||||
| Parishioner's Fund | 1,133 | 42 | 1,175 | |||||
| Disabled Access Fund | 1,551 | 57 | 1,608 | |||||
| 15,073 | 1,550 | 1,597 | 232 | 15,258 | ||||
| Endowment Funds | ||||||||
| Gorn Legacy | 22,239 | 807 | (SOF) | 22,239 | ||||
| Brechin Legacy | 5,500 | 200 | 6200) | 5,500 | ||||
| 27,739 | 1,007 | 0 | (1.007) | 27,739 | ||||
| Totals | 69,894 | 29,411 | 23,440 | 0 | 75,865 |
‘ East Mainland Church
Notes to the Accounts
| Unrestricted | Restricted | Endowment | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||
| 2023 | 2023 | 2023 | 2023 | 2022 | ||
| 4 | Analysis ofDonations | |||||
| Gift aid donations | 5,570 | 5,570 | 5,835 | |||
| Tax recovered onGA donations | 3,474 | 3,474 | 9,315 | |||
| Ordinary offerings (Open plate) | 9,124 | 9,124 | 9,045 | |||
| Other Donations | 140 | 140 | 1,000 | |||
| 18,308 | 0 | 0 | 18,308 | 25,194 | ||
| Fundraising Events | ||||||
| RegularFundraising events | 2,477 | 2,477 | 3,972 | |||
| Weddings & Funerals | 960 | 960 | 160 | |||
| From sale ofitems | 0 | 0 | ||||
| Sponsored Walk | 1,052 | 1,052 | 1,210 | |||
| Small Change/BigChange | 227 | 227 | 347 | |||
| Life& Work Magazine Fees | 213 | 213 | 0 | |||
| Miscellaneous | 2,325 | 2,325 | 340 | |||
| 7,254 | 0 | 0 | 7,254 | 6,029 | ||
| Other means ofincome | ||||||
| Investment Dividends | 0 | 1,060 | ||||
| Presbytery Refund | 0 | 0 | ||||
| East Mainland Guild | 1,173 | 1,173 | 0 | |||
| Sunday School | 0 | 0 | ||||
| Messy kirk | 0 | 47 | ||||
| Other Income | 120 | 120 | 790 | |||
| Legacies | 0 | 0 | ||||
| 1,293 | 0 | 0 | 1,293 | 1,897 | ||
| TotalReceipts | 26,855 | 0 | 0 | 26,855 | 33,121 |
East Mainland Church
Notes to the Accounts
| Unrestricted | Restricted | Endowment | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||
| 2023 | 2023 | 2023 | 2023 | 2022 | ||
| 5 | Analysis ofPayments | |||||
| Costs ofgenerating Funds | ||||||
| Fundraising costs | 645 | 645 | 50 | |||
| Advertising | 0 | 0 | ||||
| 645 | 0 | 0 | 645 | 50 | ||
| Charitable activities | ||||||
| Ministries and Mission Allocation | 4,392 | 4,392 | 3,587 | |||
| Presbytery dues | 946 | 946 | 946 | |||
| Minister's Travelling expenses | 1,543 | 1,543 | 1,422 | |||
| Ministers Other Expenses | 0 | 0 | ||||
| Locum Minster's fees | 0 | 1,186 | ||||
| Manse Council tax | 1,561 | 1,561 | 79 | |||
| PulpitSupply | 0 | 79 | ||||
| Organ&Music | 231 | 231 | 172 | |||
| Heat& Light | 1,774 | 1,774 | 1,344 | |||
| Buildings Insurance | 1,810 | 1,810 | 1,622 | |||
| Church Maintenance | 732 | 732 | 1,491 | |||
| Manse Maintenance | 1,597 | 1,597 | 2,653 | |||
| Guild Expenditure | 590 | 590 | 0 | |||
| VacancyExpenses | 0 | 1,338 | ||||
| Sunday School Expenditure | 0 | 0 | ||||
| Equipment | 3,687 | 3,687 | 0 | |||
| Church Office Expenses | 510 | 510 | 0 | |||
| Telephone | 0 | 773 | ||||
| Life & Work |
210 | 210 | 180 | |||
| Printing& Stationery | 278 | 278 | 253 | |||
| Otherexpenses | 2,934 | 2,934 | 225 | |||
| 21,198 | 1,597 | 0 | 22,795 | 17,351 | ||
| Governance costs | ||||||
| Independentexaminer's fees | 0 | 0 | 90 | 0 | 0 | |
| Other payments | ||||||
| Purchase of investments | 0 | 0 | 0 | 0 | 0 | |
| TotalPayments | 21,843 | 1,597 | 0 | 23,440 | 17,401 |
EastMainlandChurch Guild Accounts at 31 December 2023
| Income | 2023 | 2022 | |||
|---|---|---|---|---|---|
| Memberships | 204.00 | 192.00 | |||
| Collections | 466.00 | 617.50 | |||
| Donations | 6.00 | 31.53 | |||
| Carol Service | 240.53 | 250.02 | |||
| WD ofPrayer | 111.00 | 103.00 | |||
| Malawi Music Fund | 145.00 | - | |||
| TotalIncome | 1,172.53 | 1,214.05 | |||
| Expenditure | |||||
| Capitation fee | 168.00 | 72.00 | |||
| WD ofPrayer | 104.00 | 103.00 | |||
| WD ofPrayer goods/post | 29.00 | 25.00 | |||
| East Mainland Church Donation | 500.00 | 500.00 | |||
| Leprosy Mission Donation | 40.00 | 40.00 | |||
| Guild Project Donation | 80.00 | 90.00 | |||
| Malawi Music Fund | 145.00 | - | |||
| Hall and Table Hire | - | 60.00 | |||
| Travel Expenses | - | 10.00 | |||
| Orkney Guild Together | 24.00 | 24.00 | |||
| Total Expenses | 1,090.00 | 924.00 | |||
| Surplus/ (Deficit) | 82.53 | 290.05 | |||
| Funds Brought Forward at IstJanuary | 829.88 | 539.83 | |||
| Funds Carriedforward at 31st December | 912.41 | 829.88 | |||
| Bank Balance at 31st December | 829.88 | 829.88 | |||
| Cash in Hand | - | - | |||
| 912.41 | 829.88 |
East Mainland Church
Funds held on behalf of the Congregation by the Church of Scotland General trustees
.
| 2023 | 2022 | |
|---|---|---|
| Income Fund | ||
| Market Value at 31 December | ||
| Income Fund 2,004 units @ £10.96 | 21,963.94 | 21,162.24 |
| (CostofUnits£24,583.30) |