The Church of

St Andrews - Lhanbrvd & Urquhart Parish Church of Scotland, Elgin

RECEIPTS AND PAYMENTS ACCOUNTS

For the year ended December 31st 2012

Congregation No: 352099

Scottish Charity No: SC008850 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report Year ended 31 December 2012

The trustees present the annual report and accounts for St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin for the year ended December 31st 2012.

Reference and Administrative Information Charity Name: St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin

Charity Registration Number: SC008850

Congregation Reference No: 352099

Contact Address: 15 Kirklandhill, Lhanbryde, Elgin, . IV30 8QH

Trustees Trustees who served at any time during the year and up to the date of approval of these accounts are: Kirk Session Meg Anderson Sandy Anderson Helen Barnes Nick Barnes Sara Boyne William Burns Alastair Campbell Kathleen Collins Eddie Corsie Grant dimming (from May 29th 2012) Jim Douglas Carol Eccelston Alan Flett Susan Gilliland Donna Grant Marlene Hay Dittmar Herrnkind Simone Herrnkind Willie Jack Andrew Kirkby Angie Laverty Moira Lawson Iain Lunan Jaclyn Lunan Fiona MacKay Ian MacKay Stuart Mackenzie (from May 29th 2012) Evelyn McHattie Ian McHattie Glenn Morrison Margaret Morrison St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report (continued) Year ended 31 December 2012

Kirk Session (continued) Rhoda Murdoch Atholl Murray Helen Murray Margaret Murray Barry Paterson (resigned January 31st 2012) Joanne Paterson Yvonne Pearson Joe Petrie Greta Riddoch Andrew Robertson Gillian Ross Alastair Rossetter Jane Rossetter Andrew Savory Sheila Silvestri Isabel Spence June Taylor John Third Isobel Weir (until April 17th 2012)

Principal Office-bearers Minister: Andrew Robertson Session Clerk: Alastair Rossetter Church Treasurer: John Third (succeeded Bill Gray from January 1st 2013)

Independent Examiner Anne A. Laing CA Lavona Calcots ELGIN IV30 8MB

Bankers Clydesdale Bank PLC 151 High Street ELGIN IV30 1DU St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report (continued) Year ended 31 December 2012

Structure, Governance and Management

Governing Document The Church is administered in accordance with the terms of the Unitary Deed Constitution.

Recruitment and Appointment of Trustees The Church is administered under the terms of the Unitary Deed of Constitution whereby members of the Kirk Session are the Charity Trustees. 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.

Organisational Structure The Kirk Session which meets at least six times a year is responsible for all spiritual and temporal affairs within the church.

Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It 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.

Details of activities are described in "Achievements and Performance" below. St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report (continued) Year ended 31 December 2012

Achievements and Performance Highlights

Minister's Review

The last year has been a further year of blessing at St Andrews-Lhanbryd and Urquhart Church. The third year of ministry has been one in which the foundations for the coming years of ministry are beginning to strengthen, in preparation for future developments within the life of our church.

The last year has been a time when we have seen many stalwarts of our Church pass into God's eternal care - but it has also been one when we have seen new faces arrive and others step forward into new positions of responsibility. My sense is that we are all growing in faith, experience and knowledge of the Gospel as we journey with Jesus as pilgrims into new territories.

One highlight of 2012 was the Queen's Jubilee. This was an opportunity for us all to do what we do best as a church: working together and touching others with the love of the Lord Jesus Christ. Events such as this have built our confidence to approach other ways of centering the church at the beating heart of the community. In 2013 we look forward to a new form of children's and family ministry: "Messy Church."

Beyond that it is my prayer that together we begin to look the role of Christian faith and the knowledge of God's Love in the holistic well-being of people, exploring the link between spiritual, emotional and physical wellbeing. This form of ministry needs a team of prayerful, disciplined, dedicated and mature Christians. I will be seeking people with a strong sense of call towards this important form of healing ministry.

New avenues of ministry require resourcing with people and finance - it is my hope that the 2013 stewardship campaign will encourage a radical generosity that will help propel the church into the next phase of its mission, building further our community that understands what it is to know, to love and to serve God.

Thanks to everyone that has contributed to the work of our Lord's Church.

Rev Andrew J. Robertson BD (Min)

Worship Support Group

The Worship Support Group (formerly the Worship Group) continued to give support to the minister in the organisation of Services at Easter and Christmas, particularly the latter which involved the Urquhart Nativity, Christmas Day and the Service of Lessons and Carols. The Group were also involved in making some of the arrangements for the Speyfest Service. Organist and Reader rotas were organised and arrangements were put in place for a rota for the operation of the sound system. St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report (continued) Year ended 31 December 2012

Outreach Group

The main activities of the group during the year the group were: • Continued development of the Welcome Corner • Organising and leading the Souper Sunday service on 5 February • Supporting the activities of Sara Boyne, our community worker, including her regular Thursday morning group in the Community Centre; organising a visit of dancers from the school Quest Club to take part in a Sunday morning service; an Easter workshop in the Community Centre; a Holiday Club during one week of the October school holiday; a pre-Christmas event for children • Involvement in Christian Aid week activities • Involvement with the Diamond Jubilee Big Lunch celebration in the Community Centre.

Fellowship Group

The Fellowship Group arrange different events at which the congregation can meet up socially. In past years, these have taken the form of Ceilidhs, BBQs, a Pot Luck Supper, the most recent one being a very successful Family Fun Night, at which young and not so young took part in games, and used their musical and vocal talents for the entertainment of others. From time to time, soup lunches are held after Morning Worship on a Sunday, and a Coffee Morning is planned for Saturday 20th April. The Convener also organised the bus which took members of the Congregation to the Church of Scotland "Heart and Soul" Event in Edinburgh, and the refreshments after the Christmas Eve walk in Urquhart. A report is given to the Kirk Session each time they meet, and this includes an update on the Roll, and a report from the Safeguarding Coordinator.

Report on the Church Organisations

The Guild

This year the Guild has explored the theme 'A Faith to Proclaim" in a variety of interesting meetings. We have supported two of the Guild projects - Comfort Rwanda and Heart for Art - and raised funds through a coffee morning and by planting 125 daffodil bulbs to celebrate the 125th anniversary of the National Guild. The new system whereby members take different meetings adds variety and interest.

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Young Church

This year Young Church leaders have been exploring new learning resources, which have been met with enthusiasm from the children. These include "Spill the Beans" for the teenagers investigating the gospel of Mark and considering big questions like "Who do you say I am?" The younger children, meanwhile, used "On the Way" to look at some of the big names in the Bible, including Joseph, Job and Moses. There continues to be an enthusiastic team of leaders, with varied talents, willing to give of their time, for the benefit of the children of our church. St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report (continued) Year ended 31 December 2012

Young Church (continued)

In May, the children of Young Church drew pictures, which were sent to Amanda Christie in Nepal.

The teenagers group, Tic Tacs, continue to enjoy regular social events which are very well attended. This year sessions have included "Come Dine with Me", where two teams tested their culinary skills against each other and a Bonfire party. In September, a number of our teenagers attended the Presbytery youth event in .

The Tic Tacs began fundraising in June for their annual trip to Abernethy in October. The weekend of outdoor activities and Christian fellowship was greatly enjoyed by both the teenagers and the leaders who accompanied them. This trip would not have been possible without the support of Kirk Session and the generosity of members of the congregation.

As ever, the children were keen to share their talents with the congregation. This year they presented the end of term service in June on the theme of the Olympics, linking this with the Abraham and the strangers who appeared out of the desert. The congregation were treated to a Nativity where many of the children displayed individual talents and all took part in some way throughout the service.

There are increasing numbers in creche, which is encouraging for the future growth of Young Church.

The Thrift Shop

2012 was a most successful year for the Thrift Shop, raising £7,150 which was split between Christian Aid and our church's Appeals Fund. This fund allows us to employ a part-time Community Worker. We have a rota of 17 ladies who look after the shop on Tuesdays 10 - 11.30 am and Thursdays 1.30 - 3 pm. George and Helen Fordyce supervise the donations to make sure all are suitable for sale. On 19th April the Shop will be 30 years old.

Choir

Choir meets for practice on most Thursday evenings in the Church hall, with breaks at school holiday times. We prepare an Introit for most Sunday services where we lead the congregation in praise and we also sing a variety of music throughout the year. We have 15 members at the moment.

Praise Group

We continue to learn new worship songs and now regularly play gathering songs before the Sunday morning service and play at the service on the last Sunday of the month. We hope to increase the musician section of the group and would welcome a regular keyboard player as well as other musicians to join us. 7 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report (continued) Year ended 31 December 2012

Praise Group (continued)

In June we played at the community worship event in Lhanbryde Community centre celebrating "The Big Lunch" and at Christmas we played and raised funds for "Save the Children" in Elgin St Giles shopping centre which also helped in increasing awareness of our church in the community.

The group meet every Wednesday evening from 7.30 pm and enjoy encouraging each other in our faith.

Together On Friday Morning (TOFM)

TOFM meet every Friday morning at 10 am in various venues and enjoy a great variety of activities. Coffee and chat feature in all our meetings! Each Friday in the month is different; exercise, banner- making, discussion of our faith (this year 'The Lord's Prayer'), learning new skills, hearing about exciting adventures (holiday in China this year) and sharing music, poems and recipes. Always the emphasis is on 'togetherness' and especially on our annual 3-day trip to the Cairngorm Christian Centre at Kincraig. All are welcome! - as long as you are 'a girl'!!

Digging Deeper

Digging Deeper has been running for four years now and there are 12 members to the group with a usual attendance level of about 6 or 7. The group meets every 2" and 4l Monday of each month. Over the last months we have been speaking about the book "Surprised by Hope" by N.T. Wright, the former Bishop of Durham. The study is divided into 6 sessions and deals with the question of what God tells us about the world to come and the world that is and how our understanding of the biblical vision of God's future can transform our understanding of life in the present. St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report (continued) Year ended 31 December 2012

Financial Review

The principal source of income for the year continued to be offerings made by regular gift aid. This source of income increased by 5.5% compared to the previous year. Open plate and non-gift aided offerings were down by just over 3% in total indicating a shift to gift aided donations. Fewer people have contributed more in gift aided donations during 2012. Tax reclaimed was less due to the reduction in tax reclaim rate during 2011. Total unrestricted donations for the year were up by 1.6% compared to 2011. Payments made for charitable activities during 2012 increased by 4.4%. Increased costs were due mainly to an increase of almost 7% in payments made to the Church of Scotland Ministries and Mission and also the cost of replacing the manse boiler.

Total receipts for the year ended December 31st 2012 were £ 83,317 (2011 £ 87,546) and payments were £ 79,288 (2011 £ 76,597). This resulted in an excess of receipts over payments for 2012 of £4,029 (2011 £10,949). It should be noted however that the 2012 result includes a legacy for unrestricted purposes of £2,000 bringing the excess for the year excluding this to £2,029. This figure includes donations from the Giving Day of £6,985 (including tax reclaimed).

Reserves Policy

It is the Trustees' policy to hold unrestricted reserves of approximately six months expenditure including designated funds. At the year end the Church held unrestricted liquid cash funds of £52,685 of which £308 had been designated for fabric fund. The current remaining balance of £52,377 represents just over nine months ordinary general expenditure. Unrestricted funds held in investments other than liquid cash amounted to £7,876.

The Church also held £48,025 of restricted and endowment funds which have been provided for the purposes specified in Note 2. St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report (continued) Year ended 31 December 2012

Statement of Trustees' Responsibilities

The members of the Kirk Session 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 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,

March 12th 2013

10 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin SC008850

Independent Examiner's Report to the Trustees of St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin

I report on the accounts of the charity for the year ended December 31st 2012 which are set out on pages 12 to 18.

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) 2005 Act 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 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 accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention 1. 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

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

A.

Date: 19 MAR 2013 Name: Anne A. Laing CA

Professional Qualification: Member of the Institute of Chartered Accountants of Scotland

Address: Lavona, Calcots, ELGIN IV30 8NB 11 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Receipts and Payments Account Year ended 31 December 2012

Unrestricted Restricted Endowment Funds Funds Funds Total Total 2012 2012 2012 2012 2011 Receipts Note £ £ £ £ £ Donations 3 59,330 6,050 0 65,380 64,667 Legacies 2,000 0 0 2,000 5,000 Activities for Generating Funds 7,817 851 0 8,668 7,977 Bank & Deposit interest 144 0 0 144 408 Investment income 75 53 0 128 130 69,366 6,954 0 76,320 78,182

Rental of premises 1,575 0 0 1,575 1,420 Receipts from General Trustees 3,518 0 0 3,518 5,393 Sale of fixed assets 0 0 0 0 0 Other receipts 1,500 0 404 1,904 2,551

Total Receipts 75,959 6,954 404 83,317 87,546

Payments 4 Charitable activities 68,865 9,804 0 78,669 76,597 Governance costs 0 0 0 0 0 Purchase of fixed assets 619 0 0 619 0_ Total Payments 69,484 9,804 0 79,288 76,597

Excess of Receipts over Payments for the year before transfers 6,475 (2,850) 404 4,029 10,949

Transfers (3,145) 3,145 0 0

Excess of Receipts over Payments for the year 3,330 295 404 4,029 10,949

12 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Statement of Balances At 31 December 2012

Unrestricted Restricted Endowment Funds Funds Funds Total Total 2012 2012 2012 2012 2011 Note £ £ £ £ £

Cash and Bank Balances Cash and Bank balances brought forward 55,643 18,550 27,065 101,258 90,309

Movement in year: Excess of Receipts over Payments for the year 3,330 295 404 4,029 10,949

Cash and Bank balances as at end of year 58,973 18,845 27,469 105,287 101,258

Investments at market value (cost £1,191) 1,588 1,711 3,299 3,194

Significant Assets Digital Organ 4,260 4,260 4,260

Liabilities

The accounts were approved by the Kirk Session on March 12th 2013

For and on behalf of the Kirk Session

Trustee

ft Trustee

13 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Notes to the Accounts Year ended 31 December 2012

1. Trustee Remuneration and Related Party Transactions During the year two trustees received reimbursement of expenses incurred totalling £2,394. In addition the following members of the Kirk Session received remuneration for provision of their services during the year as follows: Evelyn McHattie £684 as organist, Margaret Murray £1,759 as Church Officer, Simone Herrnkind £344 as hall keeper of St Margaret's Hall, Sara Boyne £2,678 as Lhanbryde Community Worker. There are no separately registered charities under the control of some or all of the congregation's charity trustees.

2. Movements in Funds At 1 Jan At 31 Dec 2012 Receipts Payments Transfers 2012 Bank Balances £ £ £ £ £

Unrestricted funds Designated Fabric Fund 281 74 2,547 2,500 308 Designated Young Church Fund 636 667 1,590 500 213 Designated Photocopier Fund 1,229 0 0 0 1,229 Thrift Shop 0 7,150 0 (7,150) 0 Appeal Fund 7,224 0 2,778 3,575 8,021 Other Special Funds 979 0 0 0 979 General Fund 45,294 68,068 62,569 (2,570) 48,223 55,643 75,959 69,484 (3,145) 58,973

Restricted funds Stuart McDonald Memorial Fund 1,190 25 0 0 1,215 Benevolent Fund 237 239 123 0 353 The Sydney Sim Bequest Fund 268 0 0 0 268 The Althea Imlah Memorial Trust Flower Fund 1,044 0 0 0 1,044 Hamish McDonald Legacy 5,000 0 0 0 5,000 Information Technology Provision 2,500 0 0 0 2,500 Worship Manager Software 300 0 0 0 300 Welcome Corner Bequest 4,530 0 0 0 4,530 Hymn Book Fund 1,513 0 0 0 1,513 Woman's Guild 523 1,477 955 0 1,045 Together on Friday Mornings 173 414 0 (430) 157 Christian Aid 1,272 4,799 8,726. 3,575 920 18,550 6,954 9,804 3,145 18,845

Endowment funds The John Humphrey Bequest Fund 27,065 404 0_ 0 27,469 27,065 404 0 0 27,469

Total funds 101,258 83,317 79,288 0 105,287

14 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Notes to the Accounts (continued) Year ended 31 December 2012

2. Movements in Funds At 1 Jan At 31 Dec Investments at market value 2012 Receipts Payments Transfers 2012 £ £ £ £ £ Unrestricted funds Designated Fabric Fund 1,521 1,588 1,521 67 1,588 Restricted funds Stuart McDonald Memorial Fund 507 23 0 0 530 Benevolent Fund 1,166 0 0 1,181 1,673 38 1,711

Total 3,194 105 3,299

Purposes of Designated Funds Fabric Fund: The Trustees have set aside funds for the maintenance of the Church properties. Young Church Fund: The Trustees have set aside funds for use by the children's group ages 3 to teens. Photocopier Fund: The Trustees have approved that the funds in this account be transferred to general reserves. Thrift Shop: The Trustees currently divide the proceeds of the Thrift Shop between the Appeal Fund and Christian Aid. Appeal Fund: Income comes from one half of the Thrift Shop takings. Currently the Trustees have decided to fund the Lhanbryde Community Worker's salary from this account. Other Special Funds: Can be used for any expenditure at the discretion of the Trustees. Purposes of Restricted Funds Stuart McDonald Memorial Fund: This fund is to be used in connection with benefit to children. Benevolent Fund: To be used for disbursement to needy persons at the discretion of the minister. The Sydney Sim Bequest Fund: For use in connection with expenditure concerning training. The Althea Imlah Memorial Trust Flower Fund : Can be used for any expenditure in connection with flowers for the Church. The Hamish McDonald Legacy is to be used to help provide extra aids and comforts for the elderly or disabled. Information Technology Provision : This donation is to be used to enhance, upgrade and extend IT provision as deemed best by the minister and Kirk Session. Worship Manager Software: This donation is to be used to purchase the software. Welcome Corner Bequest: This was funds given to the Church by the late Malcolm McAlpine to be used for some practically used object which would remain a memorial to Rae and Sheila Price. Hymn Book Fund: Donated for purchase of new style hymn books. Woman's Guild: Funds raised are used for Guild projects. Christian Aid: Funds are raised from activities organised by the fundraising committee with all proceeds being donated to Christian Aid. Together on Friday Mornings: Funds raised are donated to causes as determined by the members ofTOFM. Purposes of Endowment Fund The John Humphrey Bequest Fund: The income from this Fund can be used only for the upkeep and maintenance of the Church buildings, boundary walls, gates & garden in front of the Church 15 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Notes to the Accounts (continued) Year ended 31 December 2012

Unrestricted Restricted Endowment Funds Funds Funds Total Total 2012 2012 2012 2012 2011 £ £ £ £ £ 3. Analysis of Donations WFO Scheme (non Gift Aid) 3,101 0 0 3,101 2,876 Gift Aid Donations 34,064 0 0 34,064 32,285 Tax Recovered on Gift Aid Donations 8,833 0 0 8,833 9,195 Ordinary Offerings (Open Plate) 5,886 0 0 5,886 6,394 Other Offerings, Donations etc 7,446 6,050 0 13,496 13,917 59,330 6,050 0 65,380 64,667

4. Analysis of Payments Charitable activities Ministries & Mission allocation 34,782 0 0 34,782 32,541 Presbytery dues 864 0 0 864 651 Minister's expenses 2,234 0 0 2,234 1,957 Ministerial Assistance 2,263 0 0 2,263 2,125 Pulpit supply 70 0 0 70 288 Other staffing costs 6,192 0 0 6,192 6,443 Fabric repairs & maintenance 5,249 0 0 5,249 2,121 Council Tax 2,208 0 0 2,208 2,301 Heat and light 3,929 0 0 3,929 3,916 Insurance 2,546 0 0 2,546 2,907 Other building costs 808 0 0 808 942 Church office expenses 212 0 0 212 759 Organ & music 484 0 0 484 185 Printing, stationery and postage 1,544 0 0 1,544 1,900 Other expenses 5,480 9,804 0 15,284 17,561 68,865 9,804 0 78,669 76,597

Governance costs Independent examiner's fees 0 0 0 0

Other payments Purchase of assets 619 0 0 619 619 0 0 619

16 * St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Notes to the Accounts (continued) Year ended 31 December 2012

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 £24,427 and the maximum stipend (in the tenth and subsequent years) was £31,035.

2012 2011 £ £ 6. Collections for Third Parties Christian Aid 8,726 8,880 Souper Sunday 370 820 Jubilee Offering - Lhanbryde Community Challenge 228 0 Moray Fresh Start 68 0 Guild Projects 600 500 Guild - World Day of Prayer 157 174 Guild - Fellowship of the Least Coin 16 16 Young Church - Fonic Trust 0 480 Young Church - Disabled Children's School in Rukungiri 0 192 10,165 11,062

7. Purchase of Fixed Assets Lawnmower 340 0 Dishwasher for manse 279 0 619 0

- - -

17 Appendix

St Andrews-Lhanbrvd & Urquhart Parish Church of Scotland, Elgin Year ended 31 December 2012

FUNDS HELD ON BEHALF OF THE CONGREGATION

BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

2012 2011 £ £

CAPITAL ACCOUNT

Credit Balances held at 31 December at cost 56,630 56,630

Market Value of Balances at 31 December 65,124 61,727

REVENUE ACCOUNT m Credit Balance at 31 December 53 216

18