Trustees' Annual Report Year ended 31 December 2017



The Church of ScotlandRosyth Parish Church of ScotlandRECEIPTS AND PAYMENTS ACCOUNTS 2017Congregation No: 241477Charity No: SC 013620Receipts and Payments01/08Trustees' Annual Report Year ended 31 December 2017The trustees present the annual report and accounts for Rosyth Parish Church of Scotland for the year ended 31 December 2017.Reference and Administrative InformationCharity Name:Rosyth Parish Church of ScotlandCharity Registration Number:sc013620Congregation Reference No:241477Contact Address:Rosyth Parish Church of Scotland82a Queensferry RoadRosythFIFE KYI 2PHTrusteesRevd Peter Gerbrandy-Baird, Margaret Miller, Sheena Currie, Norman Thompson,David McNeill, Tommy Harrower, Catherine Donaldson, Janice Ramsay, Paul Hynd,Heather Bryce, Lena Morris, Isabelle Ritchie, George Murray, Becca Murphy, Warren Murphy, Margaret Clark, Abe Torrance, Gill McNeill, Ann Anderson, Susan Taylor, Elizabeth Grant.Revd Violet McKay retired on 31 August 2017 and Revd Peter Gerbrandy-Baird was appointed Interim ModeratorCatherine Coull resigned in July 2017 and Allan Grant resigned in December 2017.Principal Office-bearersMinister:vacantInterim Moderator:Revd Peter Gerbrandy-BairdSession ClerksSheena Currie and Elizabeth GrantChurch Treasurer:Catherine DonaldsonIndependent ExaminerWilliam Henderson 37 Middlebank RiseDunfermline KY 11 8LGBankersClydesdale Bank64 High StreetDUNFERWINEKY12 7DFTrustees' Annual ReportYear ended 31 December 2017 Structure, Governance and ManagementGoverning DocumentThe Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).Recruitment and Appointment of TrusteesMembers of the Kirk Session 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 anisational StructureThe Kirk Session which meets six times a year is responsible for spiritual affairs within the church. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate.Objectives and ActivitiesThe 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.Activities, open to all, include:Sunday service at 10.30a.m. in the Parish Church, 82a Queensferry Road, RosythSunday Kids Club (birth - teenage) runs during the Sunday Worship Service Ecumenical Bible Study GroupCraft GroupFood Bank - operating under the auspices of Trussell Trust, for those in needHeritage Cafe on Tuesday'Hub' Cafe on WednesdayAd Hoc Social EventsThe Company Limited by guarantee formed from the Steering Committee by the Kirk Session [Rosyth Community and Heritage Development Project] continued to manage the carrying out of snagging work. They await further guidance from the Kirk Session on further development to the building and grounds.Achievements and PerformanceAttendance at Sunday Morning services averages between 50 - 60 worshippers with the Sunday Kids Club attendance averaging around 6 children between the ages of 4 - 13. Due to the Minister's retirement at the end of August 2017 we are grateful to have Revd. Peter Gerbrandy-Baird as our Interim Moderator during the vacancy. In December 2017 the Revd. Victor Laidlaw was appointed as a Locum Minister. His main duties are the Sunday Service and two days per week pastoral care.An Ecumenical Bible Study group meets monthly with a Lent and Advent Study group each lasting 4-6 weeks, respectively. Membership of the group is 16 with average attendance of 12.The Ministry team also provide pastoral and post-bereavement care to the congregation and community, and provide chaplaincy services to three local primary schools and Babcock Rosyth. They also provided spiritual care at Rosyth Resource Centre (day care for elderly) until November 2017. Unfortunately, it is now closed. The Ministry Team also liaise with local professional and community groups. A lunch time meeting was set up every two months to bring together Professional workers working in the community in order to interact with each other and identify the needs in the community.The Ministry team continues to provide services of Baptism, Weddings and Funerals to the local community. In 2017 there were 2 Baptisms and 17 funerals.Working in Partnership with Rosyth Garden City Association the Church provides a venue for a major exhibition lasting for a week in Spring. Other events and exhibitions organised by the Rosyth Garden City Association are held in the building throughout the year which are attended by schools and community.A Heritage Coffee shop one afternoon per week provides a meeting place for people, preventing social isolation for some older members of the community. Changing heritage displays are provided by the Rosyth Garden City Association, stimulating memories and conversations for some ofthe client group.The church building has been used to host community meetings, Songs of Praise and various concerts, film nights, etc.Achievements and Performance contThe Church provides the use of Hall space to a growing number of groups, including Keep Fit groups, Activity and Dance groups, slimming advice groups, community education groups, etc. Rosyth Garden City Association continues to use the Church for major exhibitions, in which local primary schools are heavily involved. These events are well received by the communityHub cafe, held on a Wednesday, is open to all age groups in the community. It also provides a meeting place where older people can come for home made soup and a freshly prepared snack lunch and fellowship as well as raising funds for the Special Projects. Weekly attendance averages 25 -30, A number of volunteers are unemployed or have a physical or mental health problem and can gain work experience.The Christian Aid and Nativity Concerts continue to attract attendance of over 200 people, with approximately 120 children from the four local Primary Schools at their performances. These events are interdenominational events. Almost E200 was raised for Crossroads (Caring for Carers) at the Nativity Concert.A Nativity Scene and Christmas lights on the two trees in the Church grounds lift spirits and give a feeling of good cheer within the community over the festive period (and is commented on by many in the community).Donations at a thanksgiving and celebration raised El,600 divided between the Church of Scotland project "A place at the table" for Syrian Refugees and to provide a place at the table for African Delegates to the Diakonia Region Africa Europa conference to be held in Scotland in 2019.The Church has also, under the auspices of Trussell Trust, continued with a Food Bank to assist those in need in the local community. Some of the Congregation make generous food donations throughout the year. This venture has brought local volunteers into the Church who have no previous Church connections.Trustees' Annual Report (cont)Year ended 31 December 2016Financial ReviewAlthough income exceeded expenditue in 2017, the Congregational donations to the General Fund fell by almost 16%. The principal source of income for the Congregation remains the congregational offerings, so this is worrying. The Heritage Coffee Shop on a Tuesday and tea and coffee after Church on a Sunday brought in over €1,800 between them for general funds.Income received for the rental of premises continues to aid our finances. The use of hall space continued to grow in 2017 - the halls sometimes being in use seven days in a week. Use continued to be made of the facilities in the Sanctuary and the Lounge. In future, this could be an area of financial concern. If the halls are to be renovated, careful management of the project will be needed to ensure that this income is not lost.The Fundraising Committee continued to hold a variety of events to raise funds for Special Projects. The Manse will require some work before a new Minister takes up residence - and an unfortunate burst pipe there in December 2017 has meant this work is already under way. However, we have still scope to develop the potential of the renovated building - and some work to renovate the halls and grounds may be considered next.Reserves PolicyIt is the Trustees' policy to hold in reserve, if possible, an amount of money to cover any shortfall in income over expenditure. In 2017 income exceeded expenditure in unrestricted accounts, probably due to a significant decrease in fabric repairs to the Church buildings. At the year end the Church held unrestricted reserves of E22,686 of which E4,488 had been designated for fabric fund, leaving about four month's expenditure in the General Fund.The Church also held {41,374 of restricted funds which have been provided for the purposes specified in Note 2.Statement of Trustees' ResponsibilitiesCharity law requires the frustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:select suitable accounting policies and then apply them consistently; make judgments and estimates that are reasonable and prudent;state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; andprepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.Approved by the Trustees and signed on their behalf,S)cLmaS CurrieE GrantSession ClerksDateIndependent Examiner's Report to the Trustees of Rosyth Parish Church of Scotlal I report on the accounts of the charity for the year ended 31 December 2017 which are set out on pages 9to 13.Respective responsibilities of trustees and examinerThe charity's frustees 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 statementAn examination is carried out in accordance with Regulation 1 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 statementIn the course of my examination, no matter has come to my attentionwhich gives me reasonable cause to believe that in any material respect the requirements:0 to keep accounting records in accordance with Section 44 (l)(a) of the 2005 Act and Regulation 4 ofthe 2006 Accounts Regulations, and0 to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, orto which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.NameWilliam HendersonAddress:37 Middlebank RiseDunfermline KYII 8LGDateReceipts and Payments Account Year ended 31 December 2017FundsFundsFundsTotalTotalReceiptsNote20172017201720172016Donations Legacies332,7555,56138,31646,6391,200Activities for Generating Funds1,5917,0548,6458,409Bank & Deposit interest102114527532681474447

43722991506463UnrestrictedRestrictedEndowmentInvestment incomeRental ofpremisesSale of assetsSale of investmentsGrantsReceipts from General TrusteesVAT RefundOther ReceiptsTotal ReceiptsPaymentsCosts of generating fundsCharitable activitiesGovernance costsOther PaymentsTotal PavmentsExcess of Receipts over Payments for the year before transfers3288371793086341161817944584718045612881TransfersExcess of Receipts over Payments for the year34,35612,61746,97356,29349165504037920,18020,18019,02110,ooo7,31727304004430173553636456738242411272582711434354,560414314313927121063765373535342225604516

516

48936824722851,2169,05160,26784,467269838610977051,3584875388621275867845849963,2013,5666,76732,409269381228128535216222812852721253297292698386434502002004861667657475858698931903,0013,7666,76732,409Statement of BalancesUnrestrictedRestrictedEndowmentFundsFundsFundsTotalTotalBank & Deposit Balances2017Note2017201720172016Bank & deposit balances brought forwardMovement in year:19,68537,60957,29489,702Excess ofReceipts over Payments for the year3,001Bank & deposit balances carried forward3,7666,767125,0512657224300037241527703000372

34072833000372At 31 December 201759913382098606037078703824594560644897265722411891822,68641,37464,06035,349

64,060

35,349

Investments at market value(cost E xxxxx)AssetsGift Aid Receivable2,9735501313,1054157343-924456

491655049749

26709451229293421004122929Manse Council Tax Overpayment5503,5231313,655LiabilitiesHeat and light Accruals1,1081,1084921124411641,108

1,108

Travel Expenses Accruals1,108The accounts were approved by the Kirk Session (which is also the Financial Board) on 18 March 2018For and on behalf of the Kirk Session/FinanciaI BoardSession ClerkTreasurerStatement of BalancesNotes to the Accounts1. Trustee Remuneration and Related Party TransactionsDuring the year Revd V McKay (Trustee) received travelling expenses of El,307 and 2,466 was paid to Fife Council in respect of the Manse Council Tax.No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.At 1 JanAt 31 DecUnrestricted funds2017ReceiptsPaymentsTransfers2017Designated Fabric Fund4,54081510,86710,0004,488General Fund15,14553,74540,49210,20018,198Restricted funds19,68554,56051,35820022,686Flower Fund258195314Worship Centre Fund31,1846,57027,061Special Projects Fund2809,9742,1888,066Training/Sunday School/Bible Class Fund86200131Reserve Fund5,7005,700Holiday Club Fund10237045663117642350933043610102

102

262063631579532. Movements in Funds4235093137671

37,60912,6179,05120041,374Total funds57,29467,17660,41064,060Purposes of Designated FundsFabric Fund: The Trustees have set aside funds for the maintenance of the Church property Purposes of Restricted FundsFlower Fund: This is a fund to provide flowers for display during services of worship and for distribution to the sick, bereaved and those celebating a special occasion within the local community Worship Centre Fund: This is a fund for the project to renovate current Church building(s) to develop a new Worship Centre/Community Facility.Special Projects Fund: This is a flind to be used towards the cost of undertaking any Special Project within the Church and community. This includes the Community Nativity Project and the Community Defibrillator ProjectTraining/Sunday School/Bible Class Fund: This is a fund to be used towards payment for education materials or training courses or Youth Development within the Church communityReserve Fund: This is a fund created through legacies left to the Church being held in reserve. Holiday Club Fund: This is a fund to be used to run a holiday club for the youth of the local communityUnrestrictedRestrictedEndowmentFundsFundsFundsTotalTotal3.Analysis of Donations20172017201720172016WFO Scheme (non Gift Aid)6,4496,4497,959Gift Aid Donation14,9523,61118,56321,017Ordinary Offerings (Open Plate)5,0875,0872,035Other Offerings, Donations etc1,8689952,8636,433Tax Recovered on Gift Aid Donations4,4009555,3559,1954253388-153369

3448445-710412634356-7104132,7555,56138,31646,6394. Analysis of PaymentsCosts of generating fundsInvestment Managers' fees4253388-3224143139

143

139

34484454708626343561294132634356321510Offering envelopes143143Charitable activitiesMinistries & Mission allocation18,65818,65821,422Less Endowment Income459459452Locum Minister903903Presbytery duesVoluntary Additional Stipend536536569Minister's expenses1,9251,9251,734Ministerial Assistance1,5451,5451,407Pulpit supply170170Fabric repairs & maintenance10,86710,86716,714Council Tax2,4662,4662,226Heat and light7,2287,2287,286Water Services1 ,2951,295Insurance2,5602,5602,567Church Office Expenses12512566Organ & music470470468TransportHoliday Club304304350Training/Sunday School/Bible Class154154211Special Projects2,1882,1883,223Flowers1391398Worship Centre Fund6,5706,57024,581Telephone, Printing, stationery and postage1,1811,1811,605,4424822643503127668Other expensesI ,44251,2169,05160,26784,467Governance costsAccrued Accounts Fees for 2015516Other paymentsRepayment of Loan from General Trustees40,000Unpresented Cheques71

71

5. Minister's StipendAll 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 €26,644 and the maximum stipend (in the fifth and subsequent years of service) E32,743.The Church of Scotland Ministries Council meets the cost of employing a Deacon to work in theParish as a member of the Ministerial Team.20172016551101,600185415415551341424431,2112121556. Collections for Third PartiesOverseas MissionHumanitarian Work in SudanA Place at the TableCrossroadsKindred in FifeChristian Aid (Rosyth's Got Talent)Christian Aid (Lunch)Christian Aid (Super Soup)Christian Aid (Harvest)Christian Aid (Other)Cookie JarMary's Meals

3,3261,909

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