salu annual report and accounts 2013 12 31

5/28/2018 SALU Annual Report and Accounts 2013 12 31

1/19

T he C h u r c hofScotlandSt Andrews- Lhanbrvd&U r q u h a r tParish Church ofScotland.E lg in

R E C E IP T S A N D P A Y M E N T S A C C O U N T SFor thevearended December31sE 2013

Congrega t ionN o:35209Scottish Char i ty N o:SC008850


2/19

StAn d rew s -Lh an b ryd& U r q u h a r tParish C hurch of Sc otland, ElginTrustees' A n n u a l ReportYe ar ended31Dece m ber 2013Thetrusteespresentthe annua l report and accounts for StAndrews-Lhanbryd &UrquhartPariahChurchofSco t land , E lg in f o r l h e > ea rended 31 December2013.Reference and Admini s t r a t iveI n f o r m a t i o nCharilyName: StAndrevvs-Lhanbryd &Urquharl Par ish ChurchofScoi land.E lg i nCharily Registrat ion Number: S C Q Q 8 8 5 0Congregat ionReference No: 352099ContactAddress: 15Kirklandhil l ,Lhanbrydc. Elgin, Moray. IV308QH

TrusteesTrustees w ho servedaiany t ime during tht:year an dup to th edateof approval of these accounts are:K i r kSessionM eg AndersonSandyAndersonHelen TiarnesNick BarnesSaraB o y n eW i l l i a m BurnsAlas ta i rCampbe l lKathleenCollinsGranlC um m i ngCarolhccelstonA la nFlettSusanGi l l i l andDonna GranlMarleneH ayDi t t m a rJI c r r n k i n dSimone Hcrrnk indW i l li eJackAndrew K i r k b yAngie La \^r lyMoira LawsonJac l>n LunanFiona Ma c KayIan M a c K a yStuartMackenzie (unl i l4December 2013)LvelynMcHattieIa nMcHanicGlennM orr i sonMargare tMoirisonRhodaM urdochAlhol l MurrayHelen Murray


3/19

StAndrews- Lhanbryd& U r q u h a r tParish Church ofScotland, ElginTrustees ' An nu alReport(continued)Y e a rended31Dec emb er 2013Kirk Session (continued)Margare t MurrayYvonne PearsonJoe PetrieGreta RiddochAndrew Rober tsonG i l l i a nRossAla staiiR ossetlerJaneRossetierAndrew SavorySheila SilvcstriHabeESpenceJuneTayloi1John T h i r d

Principal Office-bearersMinis te r : AndrewSessionClerk: AlaslairRossetterChurch Treasurer; Jo hn Third

Independent ExaminerA n n eA. I .a ing (~ ALavonaCalcotsELGIN1 V 3 0 8 H B

BankersClydesdaleBankP LC1 5 1 HighStreetELG IN 1V30 ID U


4/19

St A n d r e w s - L h a n b r j d& U r q u h a r tParish Chu rchof Scotland, ElginTrustees' A n n u a l Report (continued )Y ear ended 31 D e c e m b e r2 0 1 3Stru ctu re ,G overn an ceandM a n a ge m e n tGoverningDoonm enIT heChurch isadm inistered inaccordancewilhthe te rmsof theU n i t a r j Deed Consti tution.R e cr u i t m e n tandA p p o i n tm e n tfTrusteesTheChurch is administered under th e terms oftheU ni tary Deed ofConslilLilion whereby members of theK i r k Session are theChari tyTrustees, K i r kSession m e m be r s are the elders of the church and are chosenfrom those members of the church who are considered to have the appropriate gifts and skills. Theminis te r ,w hoitamemberof theKirk Session, iselected by thecongregationand inducted by Presbytery,Organisat ional StructureThe Kirk Session whichmeets at least six t imes ayear isresponsiblefo rall spiritual and temporal affairswi th in th e church.

Object ives and ActivitiesThe Church oi Scotland is Trinitarian indoctrine, Reformed in t radi t ion and I'resbyterian in pol i ty. Itexiststo g lor i fy God and lo work for theadvancementofChrist'sK ingdom throughout theworld. As anational Church, it acknowledges a distinctive call and duty lo bring the ordinances of re l igion to thepeople in every par ish of Scotland th rough a territorial min i s t ry . Itco-operales with oilier Churches invariousecum enica l bod ies in Scotland and beyond.Details ofactivitiesaredescribedin'Achievementand Performance'1be l o w .


5/19

StAn d rc ws -Lh an b ryd&U r q u h a r tParish Ch urc ho fScotland,ElginTrustees' A n n u a l R e p o r t( c o n t in ue d )Year ended 31D e c e m b e r 2013Ac h ievemen tsan d Perform an c eHighl ights

Minister's ReviewIn the last year as we havejourneyed together with God, the congregationai S i Andrews-Lhanbryd andUrquharL Church have continued to flourish Together w e have made considerable advances as acongrega t ion . W i t h th e assis tance of the central church w e held a successful Stewardship campaignwhich gave oppor tunity fo r us to cckbratc together the many talents and ski l ls we have in ourmemb er s h ip . A nevv and ac t ive webs i t e has been created (salucofs,wordpress,com) wh ich has taken themessageof thegospel,t hewitness and theworkof the congregation aroundtheglobe. Wehave launchedasuccessful m o n t h l y Messy Church i n th e Lhanbryde C om m uni ty Centre wh ich hasbeen welcomed andattended by ma n y of the young fami l ies in our com m uni ty that o therwise wou ld have li ttlecontact wi ththe church and the ministry of the members. AH thi s has happened a long s ide our m an y ex i s t ingc o m m i t m e n t stoworship and outreachin thec o m m un i ty and inthewider world.As a congrega t ion we said goodbye unti l we mee t again toseveral church friends who arenow in thepresenceof our Lord. In balance w ehave we lcom ed people back intodie fellowship andbeenjo ined bysome newm e m b e rs and adherents.Wil l i God"?strength we wi l l con t inue lo journey in the footsteps ofJesus as we endeavour to Know toLoveand toServeGod.Yours inChris t . Andrew Robertson

Messy ChurchMessy Church meets mo n th ly in the afternoon in Lhan bryde Com munity Centre for children and theirfamilies Each event isthemed around abi ble s torysupported by games andcraf ts w hichleadto at imeofconlempniary worship, fo l lowed by a mea l . It is wel l suppor ted th roughout th e congregation bothpractically andprayerfully. The planning teamaregrateful lor thesuppor tof the K irkSession. It iswidely-regarded as anasset to our c o m m u n i tya nd well attended by people that wouldn' t o therwise choose tocome to church . There have been m any encourag ingcom m ent s left onTaeebook which can beaccessedvia the church website.

Praise G r ou pPraise Group contr ibutes to worship on a monthly basis and some of itsm e m b e r s p ro v i de the mus ic atMessy Church on amo n th lybasis. W e meet fortnightly lopract iceand more f requently when required. Inthe last year th e church has encouraged us by prov id ing addit ional professional microphones and amonitor. It is our hope and p r a j e r tha t in the c o m i ng ye a r we can strengthen our complement ofmus ic ians


6/19

Sf A n d r e w s -L h a n b r y d& U r q u h a r tPari sh Churchof Scotland,ElginTrustees' A n n u a l R e p o r t (cont inued)Year ended 31D e c e m b e r2013WorshipS u p p o r t GroupThe group has continued to support the minister in his responsibi l i ty tor the content and conductofworship. A s well as undertaking the adminis t ra t ion of the rotas fo rreaders, organists and sound deskoperators, th egrouphas been invo lved in o rgan i s ing and suppor t inganum be r ofservices th roughou t th eyear. Thesehave inc luded Good Friday, Speyies t arid Harves tThanksgivingas wel l asseveraloccasionst h ro u gh o u t the year w hen the minister w as on hol ida y or o therwise un ab le to conduct w o r sh i p . T h espeeial servicesinparticularhavebeenwell received; indeedsonichavebeenhighlights.A n um ber o f changes have af fec ted th egroup'5w o rk i n g in the courseof the >ear. Firslly, in the interestof c lar i ty a revised remit was agreed early inthe year. A fur ther change i s that Young Church nowreports d i rec t ly lo Session th rough Grant dimming, rather than throug h the W orship Sup port Group.I n i t i a l l y , towards Ihe end of the year StuartMackenzie found itnecessary to resign as Convener, th erolebeingearned out in the meantime by the m inister . The congregation has good cause to be gra te fu l toStuart for his t i m eas Convener , and also for his cont inu ingsupport th rou gh conduct ing worsh ip fromt i m eto t ime .

GulreaehGroupThemembersofthe group havespent theyear in v a r i o usdi fferent church activit ies supporting outreachwork in the c o m m u n i t y and in the wider world. They were a th e forefront (i f Chr i s t i anA id week whichraisedthreeand a half thousand pounds.They tried to support Sarainher comm uni ty fun mornings wh iehoccurred 5 l imes dur ing theyear.The we l c o m ecomer awai ts th e m o v e of the sound system to put intoplaceth e next phase ofde v e l o pm e n t W e have kept intouch wi th AmandaChristievia AlastairRossetteran d Angle Laverty met up wi th her dur ingher tr ip to Nepal. There was no Souper Sunday but one isplannedfor 2014 .The church w e b s i t ewas set up byGrant Gumm ingwho is now m a i n t a i n i ngitand thegroup isvery grateful to G r a n tfor all his hard work.

Fellowship G r o u pSeveral funct ionswere o rgan i sed dur ingthe pastyear.Theseare somet imes diff icult to t imebecauseofthe need to avo idclashing w i th other fundrais ingevents.A Coffee M o r n i n g in Augus traised400for Church funds,, with a Harvest Breakfast inOctober b r ing ingindonationsof80. B olh events were well supported,andwere very happy socialoccasionsRefreshments forevents l ikethe Chr i s t inasEvew a l k arc alsoo r ga n i s e d .Another Fellowship Breakfast is planned lo r 23rd February , wi th donat ions be ing invi ted fo r Churchfunds.The Group"1; R e m i t inc ludes th e R o J t k c c p m g . Visi t ing Groups, Church Flowers, etc., as well asorganisingsocial functions.


7/19

S tA n d r e w s -L h a n b r y d & L r q u h a r tParish C h u r c h o fScot land, ElginTrustees'A n n u a lReport (cont inued)Y ea r ended3 1 D e c e m b e r 2013

Report onthe ChurchO rgan i sa tion s

T heGui ldT h i syear ' sGuild theme E S "B u i ld inga Fel lowship."W e opened the session with a speaker f r o m Mary's Meals, one of our current projects. I n OctoberYvonne Pearson challenged us as we explored thediscussiontopic "F ind ingtheRigh l Way."] ocelebrate G u i l dweek weinvited a H Moray WestGuildsto asuccessful Quiznight. Our quizmasterswere Isabel Spcncc and Jean Angus. Fiona Mackay and Ruth Keir hosted an enjoyable Christmascelebrat ionwi thcrafts, andqui?jes.I n Januaryweopenedour meeting to thecongregationtohearAngic Lavcrtygiveaverymovingaccountofher v i s i l toNepal . W e are looking forward Lo th eW orld Day ofPrayerwith our ownm i n i s t e r RevAndrewRobertsonandto a visit from theNational Convener of Crossreac-h. Dr Sally Bonnar. TheA GMin March willalso be a high ligh t aswehear from Margaret M urray in her role as a StreetPastor.A s a fundra iser w e hosted a soup and fancypiece lunch after aDecemberSun day morning service. W ehave also g iven 100 mugs designed by Kirs ty Cinnni ir ig to Ih c church and -.old a lmost 200 as anotherfundraiser for th ep ro jec ts . W eaiep lann ing an af ternoon tea in A p r i l and the Gu i ld Ye ar wil l f inish withareturn visittoLogie Steading.

YoungC h u r c hW h i l s t it is a real encouragement to have 30 young people (aged 1 - 17 years) associated with otircongregation,we continu e to face th e challenge of somanyother th ingsc o mp e t in gfor thei r attention on aSunday morning .On Sundaysin Young C h u r c h wenve beenusing Mosaicmaterialslookingatsomeo f Jesus' parablesandmorerecent lyth e lifeofDavid .TicTacshaveexplored 'The Iruthabout topics like media, authority,moneyetc"and arc now lookingat1 John discussingthedifferencesbetweenRealand Fake Christians.Hveryone enjoyed takin g part of the Nat ivi ty Service produced by lain& Jax. W e were ma de lu think ofa ll thechallengesexperienced bythosewhom etthe infantJ esus,and how we loo arechallengedby Him.The Giv ing for Growth campaign saw a creat ive f lourish from T icTacs with the creation of a personalwall mural and avideomontage. Younger members also contr ibuted colourful posters and crafts to th edisplay.OvertheyearTicTacs have cont inuedtohave m onthly social gather ings- bonfires, nighl walki,films.Scalexlric races.& baking h a v eallfeatured, and inJanuaryY oung Ch urch mem bers jo ined some of theteens for a fun trip to H op em an Panto. Aberne lhy in Sep tember was once a ga i n a highlight for 11teenagersand 4 adults.W c are most grateful fo r th econgregation's support of the TicTac's coffee & baking fundrais ing event,and fo r th eback ingof theK i r k Session e nab ling everyone to go on th eA berncthyweekend.Thanks ar ealso dueT oall the leadersfo rtheir commitment toour>oungpeopleweek byweek.


8/19

St Andrews- Lhanbryd & U r q u h a r tParish Churchof Scotland, ElginTrustees9 A n n u a l Re port (continued)Y e a rended 31D e c em b e r 2 0 1 3Tht Thri f t ShopT he Thrift Shop, which liasbeer opera t ing fo rover 30 years, has had another successful year withtheL o l a l of6373. wh ich w as actually 777 dow n on 2012. This year there was a rota of 15 volumeerassistants working under the gu idance n f Helen Fordy ce Helen, and her husband George, are to hethankedfordoin g al ltheessential work mo stlyat(heirhome- collecting, sortingandpreparing th egoodsfo r sale- alongwi thk eep in gtheshopin aLidy, soundand safecondi t ion.As well asthe shop openingtimes, Tuesday mornings 10 - 11.30 am andThursdayafternoons 1.30-3pm, the Shop lakes stalls at mos t of Lhanbryde Primary School events plusother local events. Tw ice ayear a bookstall i s held outsideK eystore. Lhanbrydewhich helps raise funds but also reduce th e stock.Oilier slock is valuable wheneachyear the Blylhswood Shoebox Appeal is under taken. This year a totalof 1 6 K boxeswere uplifted - I K from M lAndrews-Lhanbryd & UrquharlPolish Church, LOOfrom ThriftShop and 50from Lhanbrydc Prim ary School.T he funds raised are admin i s te red by Session and d i s t r i b u ted between Chr i s t i an Aid and OutreachW orker/ localchanties.

Choir

T heC h o i ri s in ^oodhear and leads theCongregation ins ink ingeach Sunday.W e meetmost.Thursday even ings in theChurch Hal la t 7.30 when wep rep a rethe H y m n sa nd Introits forSundayservices.At th emom ent thereare 14 Choirmembers.W e have a lot of fun and laughter aswe enjoy each other 's company and share the happenings of theweek.li"youthinkyou wou ld l ike to come alo ngandjo in uspleasecontact iivelynon 01343 842235 .

TogetherO n Fr iday Morn i ng ( T O FM)It is 20y ears since Together on Friday Morning began. W hat fun wehavehad The ma inaim ofTOFMis togetherness- sharingour lips and downs, faith,cares and problems, and generally 'being there*foroneanother .Meetings lake placeweekly from th e beginning of September to th eend of J u n e , 10-1130am and in awi derange of venues-W e e k 1 is Coffee an d Chat , in homes. SiMargaret's hall. Church hall ajid Cafes, Usual ly around25 girls*gather.Week2 isEx ercise , always inth eChurchhall.Week 3 i s Sharing. Jus t now the g roup me et ing in S tMargaret's hall i s Working on a new banner forChurch,Week 4is Discussion. This year "The Unl ikely Pi lgrimage of Haro ld Fry ' U the basis of our t h o u gh t sand questions. Fai th, Truth, Signs, Newbeginnings. Decisions and Shar ing are some topics that havebeen discussed.


9/19

S t An d rews -Lh an b rjd & U r q u h a r tParishCh urc h o fScotland,ElginTrustees*A nnu al Rep or t (cont inued)Y e a rended3 1D ecember 2013Together O n Friday M orning(TOFM)( c ont i nu e d)As well as these week ly meet ings there were ihe annua lday? away in September at IheC a i r n g o r m sChrist ianCcnlreat Kincraig- al imeofrelaxalion andreflec t ion (andsomeamazing food ). On 18Apr i l ,asalways, there will he our Good Friday Service in StMargaret'shall . Everyone i s welcome. The yearwil ldoseon 27Junewithapieniclunch.Since September 2 0 1 0until J u n e2013. TOFM has contributed 1,404to Church funds. It is our smallwayof sayinga bigthankyou lo our Chu rch forencouraging our togelherness.

DiggingD eep erT he g roup f in ished th e las book v e readtogether L'Surprised by hope*" by NT W r i g h t in May W e thendecided to take abreak and Simone andDittniar announced that they wou ld like lo pass on responsibili tyfor preparation and also asked ihe group to look fo ranoiher venue . So far. no new meeting have beenarranged an d we alsohavenot decided on anewvenue. Thegroup isk indof in l i m b oat th em oment andthe future i- , unclear.

A b o u tW e meet i rregularly and over the last year we hardly managed to do something together. But we aretrying hard to get back into a more regular pattern. InDecemberwe had a very successfuland enjoyablecraft evening with Aberlour artist Sally Charlesworth and in January we met for a cake decoratingmasterclass with young peop le from Mi lne ' s H i g h . In February we will have a film n i gh t and in Marchourannua l outing to the musicalprodu ction of St Giles ' ThealreGroup .Average attendance is about 10,


10/19

StAndrcws-Lhanbryd U rqu hart Parish Chu rchofScotland,ElginTrustees' A nnu al Rep ort{cont inued)Y e a rended 31December 2013Fin andat ReviewThe pr inc ipal source u f income for the year cont inued to be offer ings made by regular g i f l a id . Thissource of inco me increased by almost 12 compared to the previousyear. Open plate and non-g i f t aidedofferings wered ow n byjust over 5% in total indicat ing a further shift to ^ift aided donat ions. A s imi larnumber o fpeople have contr ibutedmore in g i f t aided donationsdu r ing2013 . The taxclaimed on Gi ft A idwas propo rt ionally more in relation to the actual Gift Aid donat ions due to the Gift Aid Small DonationScheme which co mm enced in Apri l . Tax was also claimed on all donations received up to 31 December2 0 3 3 to facil itate th e handover to a new Gift Aid Convenor . Previously , tax c la ims were staggered atvarious periods ihroughoul the year for different people but the inlroduction of online registration hasmade iteasier for claims to be submitted fo i everyone at thesame L i m e . Total unrestricted donations forih e jear were up by 3% compared to 2012. Payments made fo r charitable activities during 2013increased by8%. Increasedcostswere duem a i n l ytoth e cost of replacingth emansekitchen.Total receipts for theyear ended 31 December20H were f 89,286 (2012 83:317)a nd paymentswere86,295 (2012 79.288 ), This resulted in anexcess ofreceipts over payments fo r 2013 of 2,991 (20124,029). Il should be noted however thai th e 2013 resull inc luded a legacy for unreslricled purposes of3 ,000 so excludingthi5there w ouldhavebeen anexcessofpaymentsof9.

Reserves PolicyIt is theTrustees' policy to hold unrestricted reserves ofapproximately si xmonths expendi ture includingdesignated funds. At the year end the Church held unrestricted liquid cash funds of 54,339 of which11,490 had been designated fo r fabric fund. The current remaining balance of 52,849 representsjustover nine months ordinary general expenditure. Unrestricted funds held in investments other than l iquidcashamountedtoThe Church also he ld 49.376 of restricted and endowment funds which have been provided for thepurposesspecified inNote2 .

1


11/19

StAndrews-Lhanbryd UrquhartParishChurchofScotland,ElginTrustees1 A n n u a lReport ( con t i nued)Y e a r ended 3 1 December2013

S t a t e m e n tofTrustees' Responsibi l i t ies

I'hcm e m b e r sof th e Ki rk Sess ion muslprepare f i nanc ia l s ta tements \ \h ichgive sufficient detail toenablean appreciation of ih e transactions of the C h u rc h d u r i n g th e financial year. The m e m b e r s of the K i r kSession are re spons ib le fo r keep ing proper account ing records which, on request , must reflect th ef inancial pos i t i on of [he Church at that t ime, f h i s mus t bedone to ensure thai the f inancial s ta tementsc o m p l y \vith theChari t ies and T rustee Investment(Scotland) A ct2005. the Char i t iesA ccoun ts (Scotland)Regula t ions2006 and IheRegula i ions A n e n t Congrega t iona l Finance approved by th e General A s s e m b l yof th e C h u rc h of Scotland in2007. They are also responsible far sa feguard ing th e assets of theC h u r c han d m u s ttakereasonablestepsfor the preventionand/ordetect ion of fraud and other i r regular i t ies .

Approved bythe Trustees and signed on t h e i rbehalf

f S t

9March2014


12/19

StAn d rews -Lh an b ryd & U r qt ih a r tParish ChurchofScotland,ElginSC008S5UIn d epen d en tE x a m i n e r 'sR epor t to theTru steesof StAn d rews -Lhanbryd &Parish Chu r ch ofScotland.Elgin1 report on th eaccountsof Ihe charilylorthe year ended 31 December2013 which areset outonpa ge s 13to 19.Respectivere sponsibi l i t iesoftrustees a n d e x a m i n e rThecha r i ty ' s trustees arc responsible fo r Ih c preparat ion of the accounts in accordance with the terms ofthe Chari t ies and Trustee Inves tmen t (Scotland) 2005 Act and the Chari t ies Accounts (Scotland)Regulat ions 2006.The charily trustees consider that the audi t requi rem ent of Regulat ion f O ( l ) (d) of the AccountsRegu la t ions d o e s not apply. It i s my responsibility to examine the accounts as required under section44(1) (c) oJ theAc andtostatewhetherpart ic ular matters haveconie to myat tent ion.Basis ofindependentexaminer'sstatementM y examination is carried o u t in accordance w i th Regula t ion 11 of the Chari t ies Accounts (Scotland)Regulat ions 2006. A n exam ina tion includesa review of the accou nt ing records keptby Ih c charity and acomparison of the accounts presented wi thIhoierecords. Italso inc ludes consideration of any unusua li l ems or disclosures in Ih c accuunls. and seeks explanations from the trustees concerning any suchmatters . The procedures unde rtaken do not provide all the evidence that wo u l d be required in an audi t ,andconsequent ?I donolexpressanaudi t opinion on Ihe accounts .I n d e p e n d e n texaminer's statementIn the course of my exam inat ion, no matter hascome to myattentionL wh ichgivesm e reasonable causetobelie\e thatin anymater ia lrespect the requirements:

to keep account ingrecordsin accordancewith Section44(1)(a) of Ih c 2005Ac and Regula t ion4ofthe2006 Accounts Reg ulat ions,and to prepare accounts \vhieh accord with th e account ing records and comply w i lh Regulation 9 ofth e2006Accounts Regulat ions

have no ibeenm et, or2 . lo wh ic h , m m\ op in ion,a t tent ion should be dra\\n in order lo enahle a proper understanding of Iheaccounts to he reached.

Date: fO rt f ?.of fName: AnneA, Laing C AProfessional Q u a lill cation: M e m b e r ofIh c Insti tute nfC hartered A c c o u n la n t sofScotlandAddress: Lavona, Calcots, E LG IN IV3 0 8 N B

12


13/19

StAn d rews -Lh an b ryd& U r q u h a r t Parish Churchof Scotland,E l g i nReceipts andF a v m e n t s AccountY e a r ended 31 December 2013

Receipts Not eDonat ions . 3LegaciesA c t i v i t i e sfo r tienerdl ing FundsRjink , Depos i t interestInvestment income

Renta l ofprtmfSBSReceipts from G e n e r a l Trustees^alcof fixedassetsOilier receipts

TotalReceipts

Payments 4r i i L i r i i i i h U 1activitiesGovernance castsPurchaseoffixed assets

Tolal Payments

E\U s nf Receipts over Paymentsforthe year before transfers

Transfers

Unres triclcdFund 1*2013

66.567

3.0006.863

13 675

7 6 .6 4 1

7253,260

112 , 9 5 6

8 3 , 5 8 2

78 . 1 9000

7 8 , 1 9 0

332(3.602)

RestrictedFunds2 0 1 3

77 6

4 , 3 1 5

3 7IS

5,156

000

1685 .324

5,2240

1.0996,323

(999)

3 ,602

e n d o w m e n tF u nds2 0 1 3

000

3SO0

3 8 0

0000

3 8 0

I J B 200

1 .7R2

(1 , 40 2 )

0

T ot a l2013

67,343

3,0001 I J S 1

5 5 310 0

8 2 , 1 7 7

7253,260

C3 , 1 2 4

8 9 . 2 8 6

S 5 . I 9 60

1 . 0 9 98 6 , 2 9 5

2,991

Q

Tolal2 0 1 2

6 5 , 3 8 0

2,0008,663

14 4128

76.320

1 ,5753 , 518

01,904

8 3 . 3 1 7

78 ,6690

6 1 979 .23R

4,029

0

Excess of Receipts over Paymentsfortheyear 1,790 2,603 (',402) 2,991 4,029

13


14/19

StA n d r e w s -L h a n b r v d& U r c i u h a r t ParishC h u r c h ofSco t land ,E l g i nStatementof BalancesA t3) D e c e m b e r2013

Unres tr i c ted R est r ic t ed E ndowm emF u n d s F u n d s F u n d s T nia l TolaI2013 2 0 f 3 2 0 1 3 2013 21112

Note

Cash and B a n kB a l a nc e s 1Casha ndBankbalances brougtrtforwaul 5S;9?3 n,S45 27,469 I05 .2S7 101,255

Movementinyear:Excess of Receipts over Payments fo r th e >ear 1,790 2,603 (1,402) 2,991 4.020

The accountswere approved by theK i r k Sessionon 9March 2014Fo rand onbehalfofth e K i r k Sess ion

Trustee

Trusteej

Cash an d Hankbalancesas at endofyear 60,763 21 ,448 26,067 IQB,27S 105.2H7

Investmentsatmarket v a l u e 2(costU9 ) I.S 5 8 I , S 6 ) 0 3 , 7 1 9 3,299

S i g n i f i c a n tAssetsDigila Organ 4 ,260 0 _ 0 _ 4,260

Liabilities J 0 0 0

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15/19

St Andrcw s- Lhanbryd& U r q u h a r l Par i shChurch ofScot l and , ElginNotes to theA c c o u n t sYeare n d e d31 D ecem ber 20131. TrusieeRemunerationami RelatedParlyTransactions

D u r i n gthe vea rI wn trustees received r e i mbu r se me n t of expenses incurredtota l l ingI2.2S7. In addit ionthe followingmembersoft heKirkSession received remunerat ion fo r provision oi'Ihdrservicesdur ingthe year aa follows: Evelyn McHatt ic 626 as organist. Margaret Murray K 8 1 2 as Church Off icer ,Simone Hermkind 354 as hall keeper of SEMargaret's Hal f , Sara Bo y n e 2,9(4 as UianbrydcC o m m u n i t y Worker . Dittmar H e r r n k i n d 1,732 fo r repai rs at the Church and Grant Cumming's sonRoss C u m m i n g75 asorganist. Thereare no separate ly registered chari ties under thecontrolof someora lloft he congregat ion 'schantytrustees.

2- Movement?in Funds

B a n k H a l a n c esUnrestricted fu n d sDesignated Fabric FundDesignatedYoung ChurchFundDesignated PhotocopierF u n dThr if t ShopAppea l FundOtherSpec ia l FundsCentral Fund

Restr icted fundsSmar t McDona ld Mem or i a l FundBenevolent FundTheSydneySimBequestFundThe Alllrca l i r i lan Memor ia lTrust F low erF u n dHamiihMcDona ldLegacyInformali nnTecl innlogj ProvisionW o r sh i pM a n a g e r SoftwareWelcomeComerBeques tH y m n Book FundWoman's G u i l dTogetheron FridayM orn ingsChris t ian A id

E n d o w m e n t funds'I h e J n - f i n H u m p h r e y Hequest F u n d

Total funds

At 1Jan2013

30 8213

U290

8,0?)97 9

4S.22358,973

1.21535326*

1,0445.0002,500

3004,5301,5131.045

157920

1 8,8.35

Receipts

1,667725

06.373

0U

74 ,51783,582

?515 6

00DQ000

1,323657

3,1635.321

Payments

2,4851,395

00

3,4640

^O.S4u/K.I90

0167

000

1.59200

1381,263

0VI6 6,323

Transfers

2,OUO700

0 2296,373)3,436

02 13613,602)

0000

1,22900a

8I4J3,1873.602

Al31Dec2013

1.490243

00

7,TO07 9

50,05360,763

J ,2403-12268

i,0445,0002,137

3004,5301,3751,105

04,107

2M48

27,46'J27,469

38 038 0

L782.782

26,06726,067

105,287 86,295 106,278

15


16/19

S tA n d r e w s - L h a n b ry d& U r q u h a r tParish Churchof Scotland, ElginNotes to the Accou nts (copt ipuediYe:ir ended 31 D e c em b e r2 0 1 32. Movements inFunds At L Jan At 31 Dec

Investmentsa tmarket value 2013 Receipts Payments Transfers 2013

UnrestrictedfundsDesignatedFabricFund 1 588 270 0 1,858Li-ftR 27U_ _ _ 1.B5S

RestrictedfundsStuartMcDonald MemorialFund 530 90 0 0 62UBenevolentFund 1 1 8 1 60 0 U 1,241

1.711 15 0

otrt 3,299 420 0 0 3,719

PurposesofDesignated FundsFabr ic Fu nd : The Trustees have set aside funds fo r th e ma in ienanceof the Churchproperties.Young Church Fund: The Trusteesh a v esetas idefunds fo ru seb ythecMdrcn'sgroupages 3to teens.Photocopie rFu nd ; The Trustees decidedt o transfer the funds in Ih i saccount wh ich i s conLrolledat thediscretionof theTrusteestothe Information TechologyProvision. Thistransfer w as made dur ing th eyear.Sincethecu rrent photocopier isleased il wasdec ided thatap rov i s ion would nolonger berequired.Thrill Shop: The Trusteescurrentlyd iv ide th eproceeds of theThrift Shop between the Appeal Fundand Chris t ian Ai d.AppealF und: Incom e comes from onehalfof the Thrift Shoptakings. Currently iheTrusteesh a v edecided to fund the Lhanbryde Co m mu n i ty W orker 's salary from thisaccount.OtherSpecial Funds:Canbeused for any expenditure al thediscre t ion of theTrustees.Purposes ufRes l r i c led FundsStuartM cDonald Mem or ial Fund: Th i sfund is to beused inconnectionw i th benefit tochi ldren.Benevolent Fund: To beused fo rd i sbursement tonccd>personsatthediscretion of Ihemin i s te r , he SydneySim B equestFund : For use inconnectionw i th ex pend i tu reconcerningtraining.TheAllheaImlahM emorial Trus t Flower Fund : Can beused for anyex pendi ture inconnectionw i t h flowers forihcChurch .The Hamish McDonald Legacy is to beused tohelpprovideextra aidsandcom forts fo rI heelder lyor d isabled.Informat ion Technology Provis ion : This donat ion is tohe used to enhance ,upgradean d extendITprovis ionas deemed bestby theminister andK i rk Session.W o r sh i pManagerSoftware: This dona t ionislob eused topurchase the software.W e l c o m e Comer Bequest : Thisw as funds given to the Church by the lateMalcolm M cAlpinelo be usedfor some practical ly used object which would remain a memorial to Raeand S h e i l aP r i c e .H y m nBo o k Fund: Donated fo rpurchaseofnew styleh ym n bo o ks,Woman'sGu i ld : Funds ra ised are used for Guild projects.Christian Aid: Fundsarcraised from ac t ivi t iesorganised b y therundraisingcommitteewitha llproceedsbe ing donated loCh ristian A i d .Together onFriday Mornings : Fundsraiseda redonatedlocausesas determinedb y them e m b e rso f T O F M .Purposesof Endowment FundThe J o h nHumphrey BequestFund: The income from thisFund canbeused onlyfo r th eupke e pand m a i n t e n a n c eofthe Ch urchbu i ld ings ,boundary walls ,gales & garden in fromofthe Church 16


17/19

Si Androvs -Lhanbryd& Urqiihart Parish Church of Scotland,E l g i nNotes totheAccoun ts( c o n t i n u e d )Yearended31Decem ber 2013

3. Analysiso fDonat ionswr-0 S c h e m e (nnn ( l i f t A i d ]Gift A id DonationsTaxRecovered onGil Aid Donations,OrdinaryO f f e ri n gs (Open Plan:)OtherOffer ings , Donations e tc

4, AnalysisofPaymentsChar i t ah l e activitiesMinistries M i ss i on a l l oca ti onPresbyteryduesMiniver'sexpensesMinisterialAssislaiiceP u l p i l supplyQ L h L T i l a f l i J i "toiliFab r i crepairs&.maintenanceCou n c i lTaxHea t and l i g h tInsuranceO l h c r bu i l d i n g LUi t iChu rch office expenses0]gan& mu s i cP r i m i n g ,s t a t i on e ry an dpostageOther expenses

overnance costsIn d epen d en texaminer's fees

Olher p u j m c n l iPurchase n fassets

UnrestrictedFunds

2013

3J913B.D9013,9065.307ft,(173

66.567

35.463s i s2,1272,326

556.424

13,4391,8904,4292,435

35 6192556463

7,1677S.190

U

n0

Rcs( rifledFunds2013

0000

776776

00000000000000

5,22 45,224

U

1,0991.099

I ' l l I I IJ ' ^ l I U I I IFund*,2013

0G0000

0(10000

1,7820110t

D11U

[,782

[i

00

Tulal2013

3,19138 .09013,9065,307h.349

67.343

35,463SIS

2,1272.326

556.424

I5,2?l1.8904.4292 AS5

35619255 6463

12.39185.196

0

1.0991.099

Tnta l2012

I

3,10134,064

8.8335 , 8 8 6

13,465,3SO

34,7S2864

2,2342,263

706,1925,2492,2083,9292,54 j

S O S2 1 24S 4

1.544 578.669

6 1 96 1 9

17


18/19

StAndrews-Lhanbrvd Urquhart Parish ChurchofScotland, E l g i nNotesfr>the Accounts(continued)Yearended31December5 . Minister ' sStipend

All Church of Scotland congregations contr ibute to th eNational Stipend Fund which bean, ihi:costs of allministers ' stipends and employer 'scont r ibu t ionstor national insurance,pension andhous ing and loan fundMinisters' stipends are paid in accordance with the national stipend scale, which is related to years ofservice. For the >ear under review th e m i n i m u m stipendwas 25,253 and the maximum st ipend (in thefifth and subsequentyears) was 31,035.

2(1136. Collect ionsfo rThird Parlies 0

7. Purch ase of Fixed AssetsC m np ule r formin i s te r 1,099 0I .a \vnmower 0 340Dishwasher for niause o 2 7 9

1,09 J 619

1 8


19/19

AppendixS t A n d r e w s - L h a n b r y d & l . ' r q u h a r t P a r i s h C h u r c h o f S c o t la n d . E lg inYearended 31D e c e m b e r 2 0J3

FUNDSH E L D O N B E H A L F OF THE COI N G R E GA TIO N

BYTHEC H U R C HOFS CO T L A N D G E N E R A L T R U S T E E S

CAPITAL A C C O U N T

2013 2012

Credit Balancesheldaf 3 1 Decemberatcost 5 6 . 6 3 0 5 6 . 6 3 0MarketValueofBalancesat 3] December 7 1 , 9 2 0 6 5 . 1 2 * 1

R E V E N U EACCOUNTCreditBalanceat31December 0 53

19

salu annual report and accounts 2013 12 31

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