The Church of Scotland
Longside Parish Church
RECEIPTS AND PAYMENTS ACCOUNTS
1 January 2016 – 31 December 2016
Congregation No : 342026
Charity No : SC 008873
Reference and Administrative Information
Charity Name: Longside Parish Church of Scotland
Charity Registration Number: SC008873
Congregation Reference No: 342026
Contact Address: Mrs Evelyn M Urquhart Rymaig Keplahill Mintlaw Peterhead AB42 4XB
Trustees Kirk Session Congregational Board Robert Fowlie Helen Simpson Margaret Gordon Fiona McLeod James Aitchison Shirley Hutchison George Birkett John McLeod Irene Birkett Ewan McKinnon Susan Brown Shona McKinnon David Campbell Shona Marr Heather Cowie Garry McLean Fiona Gillies Lorna Sarson Isobel Grant May Bain Aileen Hamilton Rosemary Urquhart Gordon Hay Shona McLean Edward Keith Lesley Kidd Stewart Kidd Kylie King (retired as Active Elder 4 Februrary 2016) Alister Marr Elizabeth Martin Violet May Alison Nicol Douglas Nicol William Sarson George Simpson (retired as Active Elder 4 February 2016) Una Simpson Elizabeth Slaven George Strachan Alfred Thomson Evelyn Urquhart
2 Principal Office-bearers
Minister: Robert Fowlie Session Clerk: Margaret Gordon Clerk to the Board: Heather Cowie Church Treasurer: Evelyn Urquhart
Independent Examiner
George Webster 2 Bain Gardens Mintlaw Peterhead AB42 5HA
Bankers
Clydesdale Bank plc 43 Broad Street Peterhead AB42 1JB
3 Trustees’ Annual Report Year ended 31 December 2016
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congregational Board are the charity trustees. The 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. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting.
Organisational Structure
The Congregational Board is chaired by the minister and meets four times in a year. Certain responsibilities are delegated to the Finance Committee and the Fabric Committee as appropriate. The Kirk Session which meets six times a year is responsible for spiritual affairs within the church.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. 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.
Longside Parish Church Activities
Services of Worship: Longside Church Sundays 11am weekly/ Communion Service last Sunday bi-monthly Mintlaw Primary School 9.30am second and fourth Sundays each month/ Communion Service twice a year Youth Activities Weekly (school term) Godly Play 11am Age 3 upwards Girls Brigade Weekly (school term) Mondays Longside Parish Church Hall 6.30-8pm P1-S6 Coffee Morning Weekly Longside Parish Church Hall Mondays 10-11.30am Prayer Group Weekly Longside Parish Church (Upper) Hall Thursdays 10am Discovery Group Weekly Longside Parish Church (Upper) Hall Tuesdays 7-8.30pm
4 Trustees’ Annual Report (cont) Year ended 31 December 2016
Achievements and Performance
Throughout 2016 Longside Parish Church Session and Congregational Board have continued to progress its efforts to make both spiritual and material changes for our Congregation.
The invitation to be part of Path of Renewal- Pilot Team was accepted and so a small group of Session Members have been attending meetings throughout the year. Letters regarding Stewardship were sent to all members with very positive response. A Data Protection Policy prepared for Longside Parish Church was agreed for implementation and letters regarding Data Protection were sent to all members. A Lent Bible Study was held with our friends from Deer Parish in Deer Parish Church followed by a Soup and Sweet Lunch for Christian Aid. From a requirement to update our praise books, very positive investigation into using modern technology is ongoing. From a need to use our human resources better, a Congregational Survey has been prepared for distribution and action thereafter. Music continues to be very important in the life of our Congregation and in outreach. This year, as well as our annual visit to Inverkeithney, we gave a concert in Turriff, took part in the Buchan Heritage Society’s Doric Service in Deer Church, gave a programme at Peterhead Methodist Church, a Choir Concert with friends was held (as a fundraiser), and also a further Christmas Concert was performed in aid of the new modern technology praise system.
Despite so much work by our active members, encouraging lapsed members to return continues to be a challenge.
Financial Review
General Fund Income shows an increase from £68529 in 2015 to £80088 in 2016, due in part to a Stewardship Campaign focusing on Givings, but also includes a Gift Aid Reclaim from 2013. Because Expenditure only slightly increased from £60456 in 2015 to £61405 in 2016, the General Fund Balance increased from £37896 at the end of 2015 to a very healthy £56580 at the end of 2016. Fabric Fund had Investment Income of £415 and Rental Income from the Manse of £5248 in 2016. Expenditure of £4948 (preparing Longside Manse for a long term Let) left a Fabric Fund Balance of £67921 at the end of 2016 (plus £330000 of Fixed Assets). Endowment Funds of £4657 were held at the end of 2016 in the Bruce Bequest – the Bruce Bequest is distributed between Buchan Presbytery Churches for the Poor of the Parish – the Funds do not belong to the Kirk Session of Longside, but are paid out at the discretion of the Kirk Session who have been encouraged to continue to actively seek worthy recipients. Several Special Collections were taken up during 2016 – see page 12. Agency Collections of -£1012 is due to a clerical error in that the starting balances that were entered for the Agency figures were not all assigned to the Bank Accounts/Current Assets, the only way to correct this is after the year end 2016. Normal repairs and maintenance are charged to the General Fund, and extraordinary repairs and improvements are met from the Fabric Fund and/or by special Fundraising efforts. Reserves Policy It is the Trustees’ policy to hold reserves of £60000 in the Fabric Fund in case of major Fabric Expenses (including the Maintenance/Replacement of the Church Windows) and £40000 in the General Fund for minor Fabric Expenses in the Church, Hall and Manse.
5 Trustees’ Annual Report (cont) Year ended 31 December 2016
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 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,
M Gordon Session Clerk
Date …………………………..
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Longside Parish Church of Scotland SC 008873 Independent Examiner’s Report to the Trustees of Longside Parish Church
I report on the Accounts of the charity for the year ended 31 December 2016 which are set out on pages 8 - 13.
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) (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 view given by the accounts.
Independent examiner’s statement In the course of my examination of the statement of account for the year ended 31 December 2016, 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.
Name: George Webster Address: 2 Bain Gardens, Mintlaw, Peterhead AB42 5HA
Date:
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Longside Parish Church Receipts and Payments Account Year ended 31 December 201 6
Unrestricted Restricted Endowment Funds Funds Funds Total Total 2016 2016 2016 2016 2015 Receipts £ £ £ £ £
3. Donations 70037 70037 57807 Activities for generating 4. funds 12586 12586 6702 Investment Income 415 415 294 Receipts from charitable 5. activities 2713 543 3256 4816 Total Receipts 85752 543 86295 69621
6. Payments Cost of generating funds 231 231 233 Charitable Activities 65802 65802 72794 Governance Costs 320 320
Total Payments 66353 66353 73027
Excess of Receipts over Payments for the year before transfers 19399 543 19942 3102
Transfers – in 14048 Transfers – out -14048 Excess of Receipts over Payments for the year 19399 543 19942 3102
There may be minor discrepancies in the totals as the pence are not being shown
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Longside Parish Church Statement of Balances
At 31 December 20 16 Unrestricted Restricted Endowment Total Total Funds Funds Funds 2016 2015 £ £ £ £ £
Bank & Deposit Balances Bank & deposit balances brought forward 10 5102 -1012 4114 108204 10 5102
Movement in year: Excess of Receipts over Payments for the year 19399 0 543 19942 3102
Bank & deposit balances carried forward 124501 -1012 4657 128146 108204
The accounts were approved by the Kirk Session and Financial Board on
For and on behalf of the Kirk Session and Financial Board
______Session Clerk
______Treasurer
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Longside Parish Church Notes to the Accounts 1 Trustee Remuneration and Related Party Transactions During the year ten trustees received reimbursement of expenses incurred totalling £877.
In addition Mrs Shona Marr and Mrs Irene Birkett who are Trustees received £2350 and £270 respectively for providing their services as organists during the year, and S Urquhart, a related pa rty to a Trustee, received £125 for joiner work completed during the year.
2 Movements in Funds At 31 At 1 January Dec 2016 Receipts Payments Transfers 2016 £ £ £ £ £ Unrestricted funds General Fund 37 896 80088 61405 56580 Fabric Fund 67206 5663 4948 67921
10 5102 85751 66353 124501 Restricted funds
Agency Collection -1012 -1012 -1012 0 0 0 -1012
Endowment funds The Bruce Bequest 4114 543 4657
Total funds 108205 86295 66353 0 128147
Purposes of Designated Funds Fabric Fund: The Trustees have set aside funds for large maintenance costs of the Church, Manse and Hall
General Fund: this Fund is for the general annual running costs of Longside Parish Church
Purpose of Endowm ent Fund Funds in the Bruce Bequest Fund are to be used for the poor or needy of the Parish at the discretion of the Kirk Session
There may be minor discrepancies in the totals as the pence are not being shown
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Unrestricted Restricted Endowment Funds Funds Funds Total Total Analysis of Receipts 2016 2016 2016 2016 2015 3. Donations WFO Scheme (non Gift Aid) 5573 5573 6123 Gift Aid Donations 37424 37424 36765 Tax Recovered on Gift Aid 15240 15240 6073 Donations GASDS 15 06 15 06 1528 Ordinary Offerings (Open Plate) 3832 3832 2892 Other Offering s (Non G Aid) 4501 4501 3448 Congregational Organisations 1958 1958 976 70037 70037 57807 4. Activitiesfor GeneratingFunds Contributions for Use of Premises 5306 5306 5516 Church Magazine (Adverts ) 160 160 200 Life&Work/Daily Bread/Crossreach 381 381 464 Messy Church 521 Rental Income from the Manse 5248 5248 Regular Fundraising 14 89 1489 12586 12586 6702
Investment Income 415 415 294 Receipts from Charitable Activities 5. Weddings and Funerals 2450 2450 1930 Miscellaneous Income 263 263 2089 Endowment Income 543 543 797 2713 543 3256 4816
6. Analysis of Payments Cost of Generating Funds FWO Envelopes 231 231 233 Charitable Activities Ministries & Mission Allocation 35053 35053 32604 Presbytery Dues 677 677 601 Pulpit Supp ly 409 409 426 Ministers Travel Expenses 1887 1887 1361 Ministers Telephone 429 429 682 Other Staffing Costs 8456 8456 7873 Manse Council Tax 1284 Heat and light 4267 4267 4194 Insurance 3364 3364 3576 Other building costs 7547 7547 14676 Outreach 35 35 256 Music Licenses 318 318 316 Printing, stationery and postage 2170 2170 2742 11 Other expenses 1190 1190 2201 65802 65802 72974 Governance costs Independent Examiners Fees 320 320 There may be minor discrepancies in the totals as the pence are not being shown
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 £26380 and the maximum stipend (in the fifth and subsequent years) £32419
2016 2015 Collections for Third Parties £ £
Christmas Collections 432 527
Christian Aid Soup and Sweet (Harvest Thanksgiving) 588 Longside Gala 177 338 Mintlaw Gala (sent away by Deer) 240
Celebration of Hope 74
Quiz 152
Monday Coffee Mornings: To Christian Aid 634 653 To Parkinsons 278 328 To Alzeihemers 278 328 Celebration of Hope 100
Poppy Scotland 47 148
Unicef Jar of Grace 590 774
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APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2016 2015 CONSOLIDATED FABRIC FUND
Number of units held at 31 December 5469 5469 (Unit Price at 31 Decembe r 2016 £1.48 ) Market Value of Balances at 31 December £8094 £7383
CONSOLIDATED FABRIC FUND - REVENUE ACCOUNT £ £
Credit Balance at 31 December 17747 17339 Interest and Dividends Received 397 408 Credit Balance at 31 Dec ember 18143 17747
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