Birsay. Harray and Sandwick
Parish Church of Scotland
Trustees. Annual Report
From Ist January 2023 to 31,
December 2023

Charfty contact Informatlon
Milestone Community Church
serving the parishes of Birsay, Harray and Sandwick
scottish Charty Number. SC035048
www.orkne
communities.co.uk
milestone
www.facebook.com
milestonekirk

Charlty Trustees
The elders of the Kirk Session are the trustees of the charity. No new
elders were ordained in 2023.

Objectlves and activities
The Church of Scotland is Trinitarian in doctrine. Teformed in tradition and PresbyteTian
in policy. It exists to glofify God arKI to work for the advancement of Chrisvs 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 ScotlarKI through a
territorial ministry. It co-operates with other Churches in varK>US ecumenical bodies in
Scotland and beyond.
The congregation of Birsay. Harray and Sandwick meets to worship in the Milestone
Communty Church, a modern facility for the use of our congregation and the wider
community. Moming worship takes place there at11am every Sunday.
The congregation supports their young people in various woy& Messy Kirk restart8d in
2022 on a termly basis with some of the youth leaders going into Dounby Primory
School at the invitcrtion of the head teacher and taklng 'mlnl Messy Church. in all the
classes. All these groups are run by dedicated porents and friends, for whose efforts
we are very grateful.
The Boys Brigade. although not on integral part of the congregation, is sponsored ond
supervised by IL They are led by two officers and the minister os chaplain. Regular
meetings hove been held during the year, with Anchors, Junior arid Company sections
being provided for.
A faithful group of people go to Smiddybroe House, the locol residential care home in
Dounby, at 2.30pm on three Sundays a rnont￿ to leod worship for their more elderly
neighbours.
Our Guild has continued monthty meetings in 2023.
We supported Fair Trade Fortnight and Christian Aid.
We promote Fairtrade in hoving goods for sale on the premises, holdlng Folrtrade
events and encouraging our bokers to uso Fairtrade ingredients.
Sunday worship in church has continued all through 2023. Monday moming prayer
meetings continue and a weekly open coffoe social gathering has replaced Friday
prayer meetings.

structure. governance and management
Type of governing document
Tha Church is odministered in accordance with the terms of the Deed of Constitution.
Trustee recruitment and appointment
Members of the Kirk Session ar8 the eI￿rIty trustees. The Kirk Session members are the
elders of the church ond are chosen Irom those members ol the church who ar8
considerad to have the appropriate glfts and skllls. Tha minlster, who is a member of
the Kirk Session. is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Klrk Sesslon meets as required, arKI is r8sponsible for oll matters withln the church.
Matters ora delegated to four teoms comprising elders and other members of the
church, and responsible for particular areos ol service - Property. Fundraising and
Finonce, Mission and Pastoral Core.
Achlevement¥ and perfomian¢•
This is the first full year wlth new mlnlsters Rev Kerr Wintersgill and Rev Moira Toylor-
Wintersglll.
Milestone Communty Church has continued to serve the communlty In the last year
through varlous woys.
Church
Explicitly Faith based_
We have a Sundoy moming service each we8k. On the first Sunday of every month we
offer informal communion ofter the service, and Ihis is well attended. On the second
Sunday have Café Style church, wlth a live praise band that has b06n formed
through this (known as West Mainland Praise 8ond) We hold services in the local care
home on the first and third Sund¢Jys ol each month at 3pm. We hold a Stillness Service
every Wednesdoy afternoorn We hosted an Alpha course in the Spring.

Social_
We provide a free soup lunch each week from October to March (Thursday Soup
Lunch) which is popular ond well attended. We olso host a soup lunch on the fourth
Sunday ol every month directly after the service. which is also very popular. We have
tea, coffee & fancies after each service and on café church Sundays. tea and coffee
before the service too.
The Toast stop in Dounby Primary is still popular and hos been exiended to two
mornings a week (Wednesdays and Fridays). In (Jddition we are regularly involved in
taking individual cknss. groups of classes and whole school for messy church and
assemblles. We assist with sports day. judge the annuol tolent competition, have
sponsored annual awards for Burns Day ond an annual end of year Citizenship award
which is voted on by school staff. We ottend PTA meetings and help with various
activities ond provide choplaincy to the school.
In 2023 and this year we took a tent at the Dounby Show orKI it gave folk a chance to
chat to the ministers. We offered free popcorn, opportunities to make prayer requests
and free crafts (stone paintlng & friendship bracelets) Our ministers have been
involved in various community events such as the Harray Seniors dinner, St Magnus
Day Service, Tree lighting, Dounby Shopping night Speech rnoking practice with young
farmer* remembrance day events etc.
In April we hosted an icon paintiro workshop with a visiting tutor from the Edinburgh
School of Iconography and hope to (k) arK)ther course next year.

Flnancial revlew
2023 has seen a reduction with Donations and Fundraising income and an increase
with some costs and this has resulted in a deficit of £1,388 tor 2023. Church finances
remain reasonably heolthy with over six months operating costs in raserve.
Future plans
We will continue to serve th8 I￿01 community through worship and pastoral care,
offering comfortable and reasonably priced rooms for local groups. We will also
continue to help and SUPFX)rt the local community with a focus on support for children,
families and tho$8 who are more vulnerable through age, poverty or m8ntal health.
Additional information
We are enoimously groteful to everyone who supports the church in many varied
ways. From seniing tea to visiting with floweTS. leoding croft wtth children to ploying
the Organ, giving regular donations to leavlng o legacy there are many ways to be
involved and to ensure the involvement of others for generatlons to come and all of it
is very much appreciated.

Declaration
Designation
IWI£(0O-
Date

Blr$ayJ
H•rray & S*mdwl¢k Ch•r¢h
SC 035048
Independent E%￿bIller•S Report trty th¢ Trustw •f Birs•y* H•rray & Sa•dwick Cb•rch
l ￿pOrt ￿ thc accounts orth¢ clwity for the year eth 31 D¢¢¢mb¢r 2023 whith ar¢ 5¢¢ out on pagc5 10 tol7.
Respecllve responslbllitks oftrnsteu examlmer
The ¢hgrity's trustees ate r¢sp)nsible for the Fyeparatiio of the aceowits iti accord￿¢¢ with th¢ tttms of th¢ Charilics
attd Tnjsiee Investment (Scotlandl Aet 2￿)5 aThl the ChaTiti¢g Accounts (Sccéland) Regulations 2￿)6.
Thc clwity tn￿1¢￿ that thc audit TCquim￿llt of Regulatioti ILKI) (a) w (¢) of the A¢￿Y￿S R¢gulations
does nrA apply. It is my r&ynsibility io examine a¢¢(Nnts as ￿quirEd se￿70n 44(1) (c) ofthe Act and to
stste whether particularmatter5 have come to my attentio
B*sts of Imdepelldent examthier's thtement
My ¢xamination is wri¢d out in accordance with Re8ulation I l of the CharitiC5 Accounts (ScotlatKI) Rcgul&tioDS
2006. kn ¢xaminatiOD itKIth a E¢ViW of the ¥countiDg Tecords kepi by the charity a comparison of th¢
a¢counts presented with those ttcotds. It also i￿1th WDSid¢r4tioD of any UDUSual item5 or disclosures in the
a￿ounts, and 5￿kS ¢xplarJation5 from the trustees concerning aAy such matters. The prrttdures und¢rtak¢rt do not
provide all ihe evideoce thai would be re4Uitcd in audiL ajul consequeDtiy l th llot express an auth't opinion on ihe
view given by the accounts.
Indep¢ndent e￿n￿Der's thtemeDt
In the ￿U[sc of my cxaminatioD. no matter b&8 con* to my atteDtion
whi¢h giv&s me re&%onable ￿U$¢ to iKliev¢ that in any maierial respect the requirements..
to keep aeeounting records in accordance with Secti(m 4411) (a) of the 2005 Act and
Regulation 4 of the 2(M)6 Accounts Re8ulation4 and
to pr¢pBT¢ accounts whicb accord with the accounting record8 and comply wtth R¢gulation
of th¢ 2006 A¢¢ounts Regulations have not bccn met, or
to which, in rny opinion, attention thould be drawn in order to enable a pmper understanding of the
accounis to bc rached.
Orcadia
1-3 East Road
Kirkwall
Orkney
KW15 IHZ
D8te

BITh# Harrn
& Sath*k C1M￿r￿
Rece
n*nts Accou
Yegrended 3 1st Deceml*r 2023
UnrEs¢thied Reslrfeted
Totsl
2023
Total
2022
2023
2023
2023
Recel
29.86428
29.864.28 35.421.68
0.00
13228.71 17240.61
Legaoies
Futxlraismg ET￿nts
13228.71
6,451.33
49,544.32
6,451.33
49,544.32 52.664.00
0.00
Rentsl ofprenTes
Sale ofAssets
Sale of iwestnrrts
Re£e¥7ts fromCThcral Tn￿te¢S
Od*r rec¢
210.
210.(M)
Totsl Rece
49.754.32
O.IXi 49,754.32 52.664.00
Costs of G¢neThtiDg
CharftalAe actM¢les
Covenmnce ￿$ts
Other PaymEllts
12,463.06
38.679.79
O.(XJ 12.463.06 11,590.94
O.(1) 38,679.79 54.077.05
0.00
O.¢Xi 51.142.85 65.667.99
Tot•1
51.142.85
¢e$s of Re¢elWs over PaY￿￿ts
for the yeAr
(l J88.53)
(I J88.53) (13,LX)3.99)
loi

Birsa
Harra
& Sandw
tstement of Balanees
k Church
At
l December 2023
Unrnitrfctsd Reslrthd Fathwn￿llt
Total
2023
Total
2022
Bank & Cash
Bxbnces
BTOW fi)nvard
Moven*nt th Year.
Excess ofPa
Reeeyts fi)r pr
22.766.37
576.40
23.342.77 36.346.76
(lJ88.53)
(1,388.53) (13.003.99)
Tra￿8￿[5
21,377.84
576.40
o.1)0 21,95424 23.342.77
Inves¢ll*llts
46.855.95
46.855.95 49.600.49
Assets
Gift Alll recerobk
726.
726.
712.12
21.377.84 47.432.35
0.00
68.810_19 76,335.54
tthies
Unblkd l*at & Wt etc
Collectioms for c1m￿leS
CFffstian AXL
CRY
Wat¢raxl
SmKldyBr4e Ackn FuTht
DEC Appeal
2023
2022
472.IXI
30.1)0
5(Kl.QO
396.81
741.25
280.64
,021.89
2,042.81
Tr accowts wu¢ apptDved by K•k s&$sK￿ on 12 2024
For and on beha￿ f
Ill

Birsay? Harrny & Sandwick Cbureh
Ststen￿nt of Balances
Notss to the Accounts
l T￿￿tee Remuneradon and Related Tr*MAcilD
2 Movemellts Ill Fun
AtlJ
2023
At31 Dee
2Q23
Reeeljts Payn*•ts Trntyk
UnJTgtiictrd funds
GeKral FUNI
Desigoa*d Msmn FuThl
Des1￿￿4 Fabrr FUKI
DesTgnated
tksipted Trn*l¢raft Fwyj
Marowert Con￿ee Fthl
9,5C(1.57 38,928.37 38,776.05
126.25
o.
1.622.41
1,682.89
986.53
1.262.58
350.38
714.62
10,254.56 8,792.68 10.665.65
22.766.37 49.754.32 51.142.85
9,652.89
126.25
0.00
2J18.77
898.34
8.381.59
0.00 21277.84
Reitricted fiumh
Scarih Metmrinl Futhl
Mew Kik F￿￿1
170.87
405.53
576.40
170.87
405.53
576.40
0.00
Totak 23.342.77 49.754.32 51,142.85
21,954.24
Puryoses of Deslgtrated Fun
Fab￿ Fwmt. Tr Trugtees ha￿ set asile fimmls fi)r of& CTruchprort.
Gujll FWKI 15 fi)r bcai BU￿ pwKs.
Trathtaft i4 fi)r u5¢ ofTrnduaft West
mana￿l￿nt con￿￿J¢c is ts co]m*lee's finl i) Te&tb)n to ￿e of ts C1￿Ch bwllll
Illlp)se8 ofRestrttted Fw
ScaTth MenM)THI for tk provEDn of&>w￿S inClnrclL
Mw Kik fillM1 spwikaty kir Mew Kitk ￿¢.
3 Ml•tste¢s Sdpethl
AR Chwch of S¢oiknl c0ryegatkn)￿ cortri1￿C NatDrnl Stpernl FuThJ bea￿ costs of
fjmd. MinBters' stpayls arc pail in accorkn wih ts9t1)￿1￿1)efyI scak. whrh 15 r¢kted to jr￿5 of
12

4 AThatysis èf DomtiOLS
WFO SdKnr Ifnv¢bpe$l
Gdl axl dorntM)n5
Tam rcrovrrcd on G A dornti)
Ordvwy otTo-rg8 (Open pk*)
Otss Idon3¢vis er)
2023
1.726.
13.617.10
5.338.$6
5,345.52
3,837.10
9.864.28
21122
.814.20
14,760.84
5.969.92
6.789.72
6.087.(K)
35.421.68
FuThlrstslAg Evtats
2.415.64
1.682.89
337.50
8.792.68
13228.71
3,564.63
1.603.55
2.986.39
9.086.04
17240.61
Traxk'rnA
MarAgen￿￿ CLNThllil¢¢
S An8tysi4 of
Costs of genÈrnli#g F•w
Furnlrai¥￿co￿s
12.463.1
12.463.(
11.590.94
11,5W.94
CharttaNe *ttivities
Muxstrrs arnl MissKJn Aknatxjn
PTe$b￿ry d￿$
m￿le¢S £yrtse$
Rern ofbubji
Pu4)i swp
I8.122.￿)
1.069.fy)
5.641.36
2.4￿.Tr)
859.52
4J05.94
7.318.60
1.069.(X>
.352.70
2.400.
13,636.73
20.893.49
856.35
1.425.53
1.437.64
Ekntrrty
co￿lTI
2.178.70
1.608_31
CIMr¢h ofteexpaws
OrW&M￿
Otlrr sts(fvec05ts
& 51at¥xary
Clwitsbk
1,176.16
490.88
1.231.91
138.72
I.000.¢K>
2.037.41
54.077.05
86.89
38.679.79
lthpeThkrt examiE¢s fres
O¢hr
Pur¢lws¢ ofagS¢ts
Purclwe of lhsfflr￿ts
6 AnAfy¥ls of Iyet Assets
BtThten Fvids
In%£51￿￿[ts
Cwrern Assets
c￿rert Lobthi
Desitwkd Restricted
46.855.95
576.40
Totsl
46.855.95
21.954.24
9.652.89
11.724.95
Ntt Assets At 31 Dtc 21123
9,652.89
11.724.95 47.432.35
0.￿ 68.810.19
As a CO￿￿￿1¢￿ of Othney ÈLqTrJ8 c￿￿1 rece￿ cwsinxbon. ¢Mrth 1$ W in tr￿*1
IKalty Iby the Miiyslef. sessi￿ Clert and TrE8SL¥er cn teW(•¢Fe 2022. lit* Io Ihe
iry VAII Ir¥r618r lo Iho T￿198$ oftr¢ thr¢h of coslw¥J £85S.059 Iherebffj w•&
iTr*ed 45 an asset In rjjr &￿t￿l XCfU*5 UNJ 21QI.
13

APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2023
2022
CAP￿AL ACCOUNTS
Credit BalaThc¢s h¢ld at 31 DK¢mber at cost
(Income Fw)d 4188 units @ £11.37)
47 617.56
47 617.56
Mark¢t Value of BalaDC¢S at 31 D¢¢ember
(Income Fund 4188 units @ £10.96)
45 91KI.48
44 225.28
REVENUE ACCOUNTS
Credit Baiattce at 31 Decenther
939.J8
5 358.92
DEPOSIT ACCOUNT
Credit Balanee at 31 Deeenther
16.29
16.29
14

ALACCOUNTS FO
2023
Tramlcraft s a CFAMrh orwatty)n by tlr Krk Sess￿￿ Mrs EE7abeth JoIn￿￿
rni#aiKd Accowtts pr atsj pr¢￿ts tk accoums at ts Co￿￿￿1)n0ft￿ of
tr8dr
Purch3Kt5 ofg)Jds assi%t ts pr0dwe￿ de￿￿)PlE wotkl by pwcFffjse.
31st Dèc 2023
31&t Det 2022
Totsl Sales forthe year
337.50
2.986.39
Cost of Saki
Openllw SkKk
Purchases
kss Ck)smgStc¢k
457.18
579.60
2.441.02
(457.18)
457.18
{l19.68)
2.563.44
422.95
I￿¢r Into
12.88
(106.80)
1.71
424.66
General FJpeMei
(257.44)
Surplu for thE Ye
136424)
424.66
Donatb)
(420.IY))
Retalned SU￿1(DeAle11)
364.24
4.66
Bal*w¢ Sk¢t
31st Det 2023
31st De¢ 2022
CuThent A¥¥ets
457.18
777.09
28.31
0.00
1262.58
Bank
898.34
898.34
Represemted by
Retatird SwpbL% brow brward
Retatyrd ProfftJ(De&t)
1.262.58
364.24)
898.34
1,257.92
4.66
1262.58
15

Milestone Community Church Management Conunittee
Accounts to 31st Deeenknr 2023
(knity No. SC035048
2023
2022
lll¢on*
B H S Clxrch
2,4(N).
1400.00
1.495.(M)
Weddi
Odu
2,992.88
3.181.64
Room
Total lllco
2,939.80
1009.40
8.792.68
9.086.04
Ekctrnty
Tekpkn
7,556.16
140.55
280.00
2.688.94
4.861.03
608.78
280.00
2.112.60
Ckanll
Trawfrr to BHS Clwh
o.(
Totsl
10.665.65
7,862.41
s￿k￿lI[kr￿1
(1,872.97)
1223.63
Fwxts Bro￿ FoTwaTd at 1st JaThthry
10254.56
9,030.93
F￿￿S CaTrrd fi)Tward at 31st fknenl)er
8.381.59
10,254.56
8.310.85
70.74
8,381.59
10,183.82
70.74
10254.56
Cash in Hajxl
16

Birsa
& Sandwick Gulld
Accounts at 31 December 2023
Gillld ID No. 1321
Clwity No. SC03S048
2023
2022
Men*Jetshyi8
Proj¢rt mO￿Y
tX)nathn
Saks Tab
ptant Sak aTrl Teas
Totsl
250.54
257.75
220.00
743.35
234.50
647.30
1,682.89
1.603.55
Expe
Capitatrfyn &e
Othy Gula T0￿r
Project- Stsr CIM
4(I5.(KJ
50.(KI
31x1.53
286.(Ml
198.(M)
250.(
0￿hff Kllk Beks
30.IX>
2(rf).(M)
Total Expenses
986.53
734.00
i (DefKit)
Brought Forwanl at 1st JarnAry
Funds Canied forwwd at 31st Decenthr
696.36
.622.41
2.318.77
869.55
752.86
1,622.41
Bank Balatte at 31st DeceDther
Casb kn Hwj
2,282.66
36.11
2,318.77
1,566.99
55.42
1,622.41
17