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The Church of Scotland
St Andrews - Lhanbrvd & Urquhart Parish Church of Scotland. Elgin
RECEIPTS AND PAYMENTS ACCOUNTS
For the vear ended December 31sE 2013
Congregation No: 35209°
Scottish Charity No: SC008850
St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, ElginTrustees' Annual ReportYear ended 31 December 2013
The trustees present the annual report and accounts for St Andrews-Lhanbryd & Urquhart Pariah Churchof Scotland, Elgin forlhe > ear ended 31 December 2013.
Reference and Administrative Information
Charily Name: St Andrevvs-Lhanbryd & Urquharl Parish Church of Scoiland. Elgin
Charily Registration Number: SCQQ8850
Congregation Reference No: 352099
Contact Address: 15 Kirklandhill, Lhanbrydc. Elgin, Moray. IV30 8QH
Trustees
Trustees who served ai any time during tht: year and up to the date of approval of these accounts are:
Kirk SessionMeg AndersonSandy AndersonHelen TiarnesNick BarnesSara BoyneWilliam BurnsAlastair CampbellKathleen CollinsGranl CummingCarol hccelstonAlan FlettSusan GillilandDonna GranlMarlene HayDittmar J IcrrnkindSimone HcrrnkindWillie JackAndrew KirkbyAngie La\^rlyMoira LawsonJacl>n LunanFiona Mac KayIan MacKayStuart Mackenzie (unlil 4 December 2013)Lvelyn McHattieIan McHanicGlenn MorrisonMargaret MoirisonRhoda MurdochAlholl MurrayHelen Murray
St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, ElginTrustees' Annual Report (continued)Year ended 31 December 2013
Kirk Session (continued)Margaret MurrayYvonne PearsonJoe PetrieGreta RiddochAndrew RobertsonGillian RossAla staii RossetlerJane RossetierAndrew SavorySheila SilvcstriHabeE SpenceJune Tayloi1
John Third
Principal Office-bearersMinister: AndrewSession Clerk: Alaslair RossetterChurch Treasurer; John Third
Independent ExaminerAnne A. I.aing (~!ALavonaCalcotsELGIN1V308HB
BankersClydesdale Bank PLC1 5 1 High StreetELGIN 1V30 IDU
St Andrews-Lhanbrjd & Urquhart Parish Church of Scotland, ElginTrustees' Annual Report (continued)Year ended 31 December 2013
Structure, Governance and Management
Governing Do on men I
The Church is administered in accordance wilhthe terms of the Unitarj Deed Constitution.
Recruitment and Appointment »f Trustees
The Church is administered under the terms of the Unitary Deed of ConslilLilion whereby members of theKirk Session are the Charity Trustees, Kirk Session members are the elders of the church and are chosenfrom those members of the church who are considered to have the appropriate gifts and skills. Theminister, who it 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 affairswithin the church.
Objectives and Activities
The Church oi Scotland is Trinitarian in doctrine, Reformed in tradition and I'resbyterian in polity. Itexists to glorify God and lo work for the advancement of Christ's Kingdom throughout the world. As anational Church, it acknowledges a distinctive call and duty lo bring the ordinances of religion to thepeople in every parish of Scotland through a territorial ministry. It co-operales with oilier Churches invarious ecumenical bodies in Scotland and beyond.
Details of activities are described in •'Achievement and Performance'1 below.
St Andrcws-Lhanbryd & Urquhart Parish Church of Scotland, ElginTrustees' Annual Report (continued)Year ended 31 December 2013
Achievements and Performance Highlights
Minister's Review
In the last year as we have journeyed together with God, the congregation ai Si Andrews-Lhanbryd andUrquharL Church have continued to flourish Together we have made considerable advances as acongregation. With the assistance of the central church we held a successful Stewardship campaignwhich gave opportunity for us to cckbratc together the many talents and skills we have in ourmembership. A nevv and active website has been created (salucofs,wordpress,com) which has taken themessage of the gospel, the witness and the work of the congregation around the globe. We have launcheda successful monthly Messy Church in the Lhanbryde Community Centre which has been welcomed andattended by many of the young families in our community that otherwise would have little contact withthe church and the ministry of the members. AH this has happened alongside our many existingcommitments to worship and outreach in the community and in the wider world.As a congregation we said goodbye until we meet again to several church friends who are now in thepresence of our Lord. In balance we have welcomed people back into die fellowship and been joined bysome new members and adherents.Willi God"? strength we will continue lo journey in the footsteps of Jesus as we endeavour to Know toLove and to Serve God.
Yours in Christ. Andrew Robertson
Messy Church
Messy Church meets monthly in the afternoon in Lhanbryde Community Centre for children and theirfamilies Each event is themed around a bible story supported by games and crafts which lead to a time ofconlempniary worship, followed by a meal. It is well supported throughout the congregation bothpractically and prayerfully. The planning team are grateful lor the support of the Kirk Session. It is widely-regarded as an asset to our community and well attended by people that wouldn't otherwise choose tocome to church. There have been many encouraging comments left on Taeebook which can be accessedvia the church website.
Praise Group
Praise Group contributes to worship on a monthly basis and some of its members provide the music atMessy Church on a monthly basis. We meet fortnightly lo practice and more frequently when required. Inthe last year the church has encouraged us by providing additional professional microphones and amonitor. It is our hope and prajer that in the coming year we can strengthen our complement ofmusicians
Sf Andrews-Lhanbryd & Urquhart Parish Church of Scotland, ElginTrustees' Annual Report (continued)Year ended 31 December 2013
Worship Support Group
The group has continued to support the minister in his responsibility tor the content and conduct ofworship. As well as undertaking the administration of the rotas for readers, organists and sound deskoperators, the group has been involved in organising and supporting a number of services throughout theyear. These have included Good Friday, Speyiest arid Harvest Thanksgiving as well as several occasionsthroughout the year when the minister was on holiday or otherwise unable to conduct worship. Thespeeial services in particular have been well received; indeed sonic have been highlights.A number of changes have affected the group' 5 working in the course of the >ear. Firslly, in the interestof clarity a revised remit was agreed early in the year. A further change is that Young Church nowreports directly lo Session through Grant dimming, rather than through the Worship Support Group.Initially, towards Ihe end of the year Stuart Mackenzie found it necessary to resign as Convener, the rolebeing earned out in the meantime by the minister. The congregation has good cause to be grateful toStuart for his time as Convener, and also for his continuing support through conducting worship fromtime to time.
Gulreaeh Group
The members of the group have spent the year in various different church activities supporting outreachwork in the community and in the wider world. They were a! the forefront (if Christian Aid week whichraised three and a half thousand pounds. They tried to support Sara in her community fun mornings whiehoccurred 5 limes during the year. The welcome comer awaits the move of the sound system to put intoplace the next phase of development We have kept in touch with Amanda Christie via Alastair Rossetterand Angle Laverty met up with her during her trip to Nepal. There was no Souper Sunday but one isplanned for 2014. The church website was set up by Grant Gumming who is now maintaining it and thegroup is very grateful to Grant for all his hard work.
Fellowship Group
Several functions were organised during the past year. These are sometimes difficult to time because ofthe need to avoid clashing with other fundraising events.A Coffee Morning in August raised £400 for Church funds,, with a Harvest Breakfast in October bringingin donations of £80. Bolh events were well supported, and were very happy social occasionsRefreshments for events like the Christinas Eve walk arc also organised.Another Fellowship Breakfast is planned lor 23rd February, with donations being invited for Churchfunds.The Group"1; Remit includes the RoJtkccpmg. Visiting Groups, Church Flowers, etc., as well asorganising social functions.
St Andrews-Lhanbryd & Lrquhart Parish Church of Scotland, ElginTrustees' Annual Report (continued)Year ended 31 December 2013
Report on the Church Organisations
The Guild
This year's Guild theme ES "Building a Fellowship."We opened the session with a speaker from Mary's Meals, one of our current projects. In OctoberYvonne Pearson challenged us as we explored the discussion topic "Finding the Righl Way."] o celebrate Guild week we invited aH Moray West Guilds to a successful Quiz night. Our quiz masterswere Isabel Spcncc and Jean Angus. Fiona Mackay and Ruth Keir hosted an enjoyable Christmascelebration with crafts, and qui?jes.In January we opened our meeting to the congregation to hear Angic Lavcrty give a very moving accountof her visil to Nepal. We are looking forward Lo the World Day of Prayer with our own minister RevAndrew Robertson and to a visit from the National Convener of Crossreac-h. Dr Sally Bonnar. The AGMin March will also be a highlight as we hear from Margaret Murray in her role as a Street Pastor.As a fundraiser we hosted a soup and fancy piece lunch after a December Sunday morning service. Wehave also given 100 mugs designed by Kirsty Cinnniirig to Ihc church and -.old almost 200 as anotherfundraiser for the projects. We aie planning an afternoon tea in April and the Guild Year will finish witha return visit to Logie Steading.
Young Church
Whilst it is a real encouragement to have 30 young people (aged 1 - 17 years) associated with otircongregation, we continue to face the challenge of so many other things competing for their attention on aSunday morning.On Sundays in Young Church wenve been using Mosaic materials looking at some of Jesus' parables andmore recently the life of David.Tic Tacs have explored 'The I ruth about topics like media, authority, money etc" and arc now looking at1 John discussing the differences between Real and Fake Christians.Hveryone enjoyed taking part of the Nativity Service produced by lain & Jax. We were made lu think ofall the challenges experienced by those who met the infant Jesus, and how we loo are challenged by Him.The Giving for Growth campaign saw a creative flourish from Tic Tacs with the creation of a personalwall mural and a video montage. Younger members also contributed colourful posters and crafts to thedisplay.Over the year Tic Tacs have continued to have monthly social gatherings - bonfires, nighl walki, films.Scalexlric races. & baking have all featured, and in January Young Church members joined some of theteens for a fun trip to Hopeman Panto. Abernelhy in September was once again a highlight for 11teenagers and 4 adults.
Wc are most grateful for the congregation's support of the Tic Tac's coffee & baking fundraising event,and for the backing of the Kirk Session enabling everyone to go on the Aberncthy weekend.Thanks are also due To all the leaders for their commitment to our >oung people week by week.
St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, ElginTrustees9 Annual Report (continued)Year ended 31 December 2013
Tht Thrift Shop
The Thrift Shop, which lias beer operating for over 30 years, has had another successful year with theLolal of £6373. which was actually £777 down on 2012. This year there was a rota of 15 volumeerassistants working under the guidance nf Helen Fordyce Helen, and her husband George, are to hethanked for doing all the essential work mostly at (heir home - collecting, sorting and preparing the goodsfor sale - along with keeping the shop in a Lidy, sound and safe condition.As well as the shop opening times, Tuesday mornings 10 - 11.30 am and Thursday afternoons 1.30-3pm, the Shop lakes stalls at most of Lhanbryde Primary School events plus other local events. Twice ayear a bookstall is held outside Keystore. Lhanbryde which helps raise funds but also reduce the stock.Oilier slock is valuable when each year the Blylhswood Shoebox Appeal is undertaken. This year a totalof 16K boxes were uplifted - IK from Ml Andrews-Lhanbryd & Urquharl Polish Church, LOO from ThriftShop and 50 from Lhanbrydc Primary School.The funds raised are administered by Session and distributed between Christian Aid and OutreachWorker/local chanties.
Choir
The Choir is in ^ood hear! and leads the Congregation in sinking each Sunday.We meet most. Thursday evenings in the Church Hall at 7.30 when we prepare the Hymns and Intro its forSunday services.At the moment there are 14 Choir members.We have a lot of fun and laughter as we enjoy each other's company and share the happenings of theweek.li" you think you would like to come along and join us please contact iivelyn on 01343 842235.
Together On Friday Morning (TOFM)
It is 20 years since Together on Friday Morning began. What fun we have had! The main aim of TOFMis togetherness - sharing our lips and downs, faith, cares and problems, and generally 'being there* forone another.Meetings lake place weekly from the beginning of September to the end of June, 10-1130am and in awide range of venues -
Week 1 is Coffee and Chat, in homes. Si Margaret's hall. Church hall ajid Cafes, Usually around 2511 girls* gather.Week 2 is Exercise, always in the Church hall.Week 3 is Sharing. Just now the group meeting in St Margaret's hall is Working on a new banner forChurch,Week 4 is Discussion. This year "The Unlikely Pilgrimage of Harold Fry' U the basis of our thoughtsand questions. Faith, Truth, Signs, New beginnings. Decisions and Sharing are some topics that havebeen discussed.
St Andrews-Lhanbrjd & Urquhart Parish Church of Scotland, ElginTrustees* Annual Report (continued)Year ended 31 December 2013
Together On Friday Morning (TOFM) (continued)
As well as these weekly meetings there were ihe annual day? away in September at Ihe CairngormsChristian Ccnlre at Kincraig - a lime of relaxalion and reflection (and some amazing food!). On 18 April,as always, there will he our Good Friday Service in St Margaret's hall. Everyone is welcome. The yearwill dose on 27 June with a pienic lunch.
Since September 2010 until June 2013. TOFM has contributed £1,404 to Church funds. It is our smallway of saying a big thank you lo our Church for encouraging our togelherness.
Digging Deeper
The group finished the las! book v>e read together L'Surprised by hope*" by NT Wright in May We thendecided to take a break and Simone and Dittniar announced that they would like lo pass on responsibilityfor preparation and also asked ihe group to look for anoiher venue. So far. no new meeting have beenarranged and we also have not decided on a new venue. The group is kind of in limbo at the moment andthe future i-, unclear.
About
We meet irregularly and over the last year we hardly managed to do something together. But we aretrying hard to get back into a more regular pattern. In December we had a very successful and enjoyablecraft evening with Aberlour artist Sally Charlesworth and in January we met for a cake decoratingmasterclass with young people from Milne's High. In February we will have a film night and in Marchour annual outing to the musical production of St Giles' Thealre Group.Average attendance is about 10,
St Andrcws-Lhanbryd & Urquhart Parish Church of Scotland, ElginTrustees' Annual Report {continued)Year ended 31 December 2013
Fin and at Review
The principal source uf income for the year continued to be offerings made by regular gifl aid. Thissource of income increased by almost 12% compared to the previous year. Open plate and non-gift aidedofferings were down by just over 5% in total indicating a further shift to ^ift aided donations. A similarnumber of people have contributed more in gift aided donations during 2013. The tax claimed on Gift Aidwas proportionally more in relation to the actual Gift Aid donations due to the Gift Aid Small DonationScheme which commenced in April. Tax was also claimed on all donations received up to 31 December2033 to facilitate the handover to a new Gift Aid Convenor. Previously, tax claims were staggered atvarious periods ihroughoul the year for different people but the inlroduction of online registration hasmade it easier for claims to be submitted foi everyone at the same Lime. Total unrestricted donations forihe jear were up by 3% compared to 2012. Payments made for charitable activities during 2013increased by 8%. Increased costs were due mainly to the cost of replacing the manse kitchen.
Total receipts for the year ended 31 December 20H were f 89,286 (2012 £ 83:317) and payments were £86,295 (2012 £ 79.288), This resulted in an excess of receipts over payments for 2013 of £2,991 (2012£4,029). Il should be noted however thai the 2013 resull included a legacy for unreslricled purposes of£3,000 so excluding thi 5 there would have been an excess of payments of £9.
Reserves Policy
It is the Trustees' policy to hold unrestricted reserves of approximately six months expenditure includingdesignated funds. At the year end the Church held unrestricted liquid cash funds of £54,339 of which11,490 had been designated for fabric fund. The current remaining balance of £52,849 represents justover nine months ordinary general expenditure. Unrestricted funds held in investments other than liquidcash amounted to £
The Church also held £49.376 of restricted and endowment funds which have been provided for thepurposes specified in Note 2.
10
St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, ElginTrustees1 Annual Report (continued)Year ended 31 December 2013
Statement of Trustees' Responsibilities
I'hc members of the Kirk Session musl prepare financial statements \\hich give sufficient detail to enablean appreciation of ihe transactions of the Church during the financial year. The members of the KirkSession are responsible for keeping proper accounting records which, on request, must reflect thefinancial position of [he Church at that time, fhis must be done to ensure thai the financial statementscomply \vith the Charities and Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotland)Regulations 2006 and Ihe Regulaiions Anent Congregational Finance approved by the General Assemblyof the Church of Scotland in 2007. They are also responsible far safeguarding the assets of the Churchand must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf
£Jf*S*t^
9 March 2014
II
St Andrews-Lhanbryd & Urqtihart Parish Church of Scotland, ElginSC008S5U
Independent Examiner's Report to the Trustees of St Andrews- Lhanbryd &Parish Church of Scotland. Elgin
1 report on the accounts of Ihe charily lor the year ended 31 December 2013 which are set out on pages 13to 19.
Respective responsibilities of trustees and examinerThe charity's trustees arc responsible for Ihc preparation of the accounts in accordance with the terms ofthe Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland)Regulations 2006.
The charily trustees consider that the audit requirement of Regulation f O ( l ) (d) of the AccountsRegulations does not apply. It is my responsibility to examine the accounts as required under section44(1) (c) oJ the Ac! and to state whether particular matters have conie to my attention.
Basis of independent examiner's statementMy 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 Ihc charity and acomparison of the accounts presented with Ihoie records. It also includes consideration of any unusualilems or disclosures in Ihc accuunls. and seeks explanations from the trustees concerning any suchmatters. The procedures undertaken do not provide all the evidence that would be required in an audit,and consequent!? I do nol express an audit opinion on Ihe accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attentionL which gives me reasonable cause to belie\e that in any material respect the requirements:
• to keep accounting records in accordance with Section 44(1) (a) of Ihc 2005 Ac! and Regulation 4of the 2006 Accounts Regulations, and
• to prepare accounts \vhieh accord with the accounting records and comply wilh Regulation 9 ofthe 2006 Accounts Regulations
have noi been met, or
2. lo which, m m\ opinion, attention should be dra\\n in order lo enahle a proper understanding of Iheaccounts to he reached.
Date: fO^rt^. f $ ^ ?.of f̂
Name: Anne A, Laing CA
Professional Qual ill cation: Member of Ihc Institute nf Chartered Accounlants of Scotland
Address: Lavona, Calcots, ELGIN IV30 8NB
12
St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, ElginReceipts and Favments AccountYear ended 31 December 2013
Receipts Note
Donations. 3
Legacies
Activities for tienerdling Funds
Rjink ,& Deposit interest
Investment income
Rental ofprtmfSBS
Receipts from General Trustees
^alc of fixed assets
Oilier receipts
Total Receipts
Payments 4
riiLiriiiihU1 activitiesGovernance casts
Purchase of fixed assets
Tolal Payments
E\U£&s nf Receipts over Payments
for the year before transfers
Transfers
Unrest riclcd
Fund1*
2013
£
66.567
3.000
6.863
136
75
76.641
725
3,260
11
2,956
83,582
78.190
0
0
78,190
§332
(3.602)
Restricted
Funds
2013
£
77611
4,315
37
IS
5,156
0
0
0168
5.324
5,224
0
1.0996,323
(999)
3,602
endowment
Funds
2013
£00
0
3 SO
0
380
0
0
00
380
IJB2
0
01.7R2
(1,402)
0
Total
2013
£
67,343
3,000
1 I J S 1
553
100
82,177
725
3,260
C
3,124
89.286
S5.I96
0
1.09986,295
2,991
Q
Tolal
2012
£
65,380
2,000
8,663
144
12876.320
1,575
3,518
0
1,904
83.317
78,669
0
619
79.23R
4,029
0
Excess of Receipts over Payments
for the year 1,790 2,603 (',402) 2,991 4,029
13
St Andrews-Lhanbrvd & Urciuhart Parish Church of Scotland, ElginStatement of BalancesAt 3) December 2013
Unrestricted Restricted Endow mem
F u n d s Funds Funds Tnial Tola I
2013 20f3 2013 2013 21112
Note £ £ £ £ £
Cash and Bank Balances 1Cash and Bank balances brougtrtforwaul 5S;9?3 n,S45 27,469 I05.2S7 101,255
Movement in year:Excess of Receipts over Payments for the >ear 1,790 2,603 (1,402) 2,991 4.020
The accounts were approved by the Kirk Session on 9 March 2014
For and on behalf of the Kirk Session
Trustee
Trusteej
Cash and Hank balances as at end of year 60,763 21,448 26,067 IQB,27S 105.2H7
Investments at market value 2(cost£U9!) I.S58 I ,S6) 0 3,719 3,299
Significant AssetsDigila! Organ 4,260 0_ 0_ 4,260
Liabilities (J 0 0 0
14
St Andrcws-Lhanbryd & Urquharl Parish Church of Scotland, ElginNotes to the AccountsYear ended 31 December 2013
1. Trusiee Remuneration ami Related Parly TransactionsDuring the vear Iwn trustees received reimbursement of expenses incurred totalling I2.2S7. In additionthe following members of the Kirk Session received remuneration for provision oi'Ihdr services duringthe year aa follows: Evelyn McHattic £626 as organist. Margaret Murray £K812 as Church Officer,Simone Hermkind £354 as hall keeper of SE Margaret's Half, Sara Boyne £2,9(4 as UianbrydcCommunity Worker. Dittmar Herrnkind £1,732 for repairs at the Church and Grant Cumming's sonRoss Cumming £75 as organist. There are no separately registered charities under the control of someor all of the congregation's chanty trustees.
2- Movement? in Funds
Bank Halances
Unrestricted fundsDesignated Fabric Fund
Designated Young Church Fund
Designated Photocopier Fund
Thrift Shop
Appeal Fund
Other Special Funds
Central Fund
Restricted fundsSmart McDonald Memorial Fund
Benevolent Fund
The Sydney Sim Bequest FundThe Alllrca lirilan Memorial Trust Flower Fund
Hamiih McDonald Legacy
Informal inn Tec linn logj Provision
Worship Manager Software
Welcome Comer Bequest
Hymn Book FundWoman's Gu i ldTogether on Friday Morn ingsChristian Aid
Endowment funds'I he Jn-fin Humphrey Hequest Fund
Total funds
At 1 Jan
2013
£
30 8
213
U29
0
8,0?)
979
4S.223
58,973
1.215
353
26*
1,044
5.000
2,500
300
4,530
1,513
1.045
157
920
1 8,8.35
Receipts
£
1,667
725
0
6.373
0
U
74,517
83,582
?5
156
0
0
D
Q
0
0
0
1,323
657
3,163
5.321
Payments
£
2,485
1,395
0
0
3,464
0
^O.S4u
/K.I90
0
167
0
0
0
1.592
0
0
138
1,263
0
VI 6 >
6,323
Transfers
£
2,OUO
700
0,229)
(6,373)
3,436
0
(2. 1361
(3,602)
0
V
0
0
0
1,229
0
\j
0
a(8I4J
3,187
3.602
Al 31 Dec
2013
£
1.490
243
0
0
7, TO
079
50,05 3
60,763
J,240
3-12
268
i,044
5,000
2,137
300
4,530
1,375
1,105
0
4,107
2M48
27,46'J
27,469
380
380
L782
.782
26,067
26,067
105,287 86,295 106,278
15
St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, ElginNotes to the Accounts (coptipuediYe:ir ended 31 December 2013
2. Movements in Funds At L Jan At 31 Dec
Investments at market value 2013 Receipts Payments Transfers 2013
£ £ £ £ £
Unrestricted fundsDesignated Fabric Fund 1,588 270 0 0 1,858
Li-ftR 27U_ 0_ 0_ 1.B5S
Restricted fundsStuart McDonald Memorial Fund 530 90 0 0 62U
Benevolent Fund 1,181 60 0 U 1,241
1.711 150
Totrtl 3,299 420 0 0 3,719
Purposes of Designated FundsFabric Fund: The Trustees have set aside funds for the mainienance of the Church properties.Young Church Fund: The Trustees have set aside funds for use by the cMdrcn's group ages 3 to teens.Photocopier Fund; The Trustees decided to transfer the funds in Ihis account which is conLrolled at thediscretion of the Trustees to the Information Techology Provision. This transfer was made during the year.Since the current photocopier is leased il was decided that a provision would no longer be required.Thrill Shop: The Trustees currently divide the proceeds of the Thrift Shop between the Appeal Fundand Christian Aid.Appeal Fund: Income comes from one half of the Thrift Shop takings. Currently ihe Trustees havedecided to fund the Lhanbryde Community Worker's salary from this account.Other Special Funds: Can be used for any expenditure al the discretion of the Trustees.
Purposes ufReslricled FundsStuart McDonald Memorial Fund: This fund is to be used in connection with benefit to children.Benevolent Fund: To be used for disbursement to nccd> persons at the discretion of Ihe minister,'[ he Sydney Sim Bequest Fund: For use in connection with expenditure concerning training.The Allhea Imlah Memorial Trust Flower Fund : Can be used for any expenditure in connectionwith flowers for ihc Church.The Hamish McDonald Legacy is to be used to help provide extra aids and comforts for Iheelderly or disabled.Information Technology Provision : This donation is to he used to enhance, upgrade and extendIT provision as deemed best by the minister and Kirk Session.Worship Manager Software: This donation islo be used to purchase the software.Welcome Comer Bequest: This was funds given to the Church by the late Malcolm McAlpinelo 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 arc raised from activities organised by the rundraising committee with allproceeds being donated lo Christian Aid.Together on Friday Mornings: Funds raised are donated lo causes as determined by the membersofTOFM.
Purposes of Endowment FundThe John Humphrey Bequest Fund: The income from this Fund can be used only for the upkeepand maintenance of the Church buildings, boundary walls, gales & garden in from of the Church 16
Si Androvs-Lhanbryd & Urqiihart Parish Church of Scotland, ElginNotes to the Accounts (continued)Year ended 31 December 2013
3. Analysis of Donationswr-0 Scheme (nnn (lift Aid]
Gift Aid Donations
Tax Recovered on Gil! Aid Donations,
Ordinary Offerings (Open Plan:)
Other Offerings, Donations etc
4, Analysis of Payments
Charitahle activitiesMinistries & Mission allocation
Presbytery dues
Miniver's expenses
Ministerial Assislaiice
Pulp i l supply
QLhLTilafliJi" toili
Fabric repairs &. maintenance
Council Tax
Heat and light
Insurance
Olhcr building LUiti
Church office expenses
0]gan& music
Priming, stationery and postage
Other expenses
Governance costs
Independent examiner 's fees
Olher pujmcnliPurchase nf assets
UnrestrictedFunds
2013
£
3J913B.D90
13,906
5.307
ft, (173
66.567
35.463
sis2,127
2,326
55
6.424
13,439
1,890
4,429
2,435
356
192
556
463
7,167
7S.190
U
n0
Rcs( rifled
Funds
2013
£
00
0
0
776
776
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5, 224
5,224
U
1,099
1 .099
I ' l l I I I J ' ^ l I U I I I
Fund*,
2013
£
0
G
0
0
0
0
0
(1
0
0
0
0
1,782
0110
tJ11D
11
U
[,782
[i
00
Tulal
2013
£
3,191
38 .090
13,906
5,307
h.349
67.343
35,463
SIS2,127
2.326
55
6.424
I5,2?l
1.890
4.429
2 A S5
356
192556
463
12.391
85.196
0
1.099
1.099
Tntal
2012
I
3,101
34,064
8.833
5,886
13,4%6 5,3 SO
34, 7S2
8642,234
2,263
70
6,192
5,249
2,208
3,929
2,54(j
SOS
212
4S4
1.544
I 5,
78.669
619
619
17
St Andrews-Lhanbrvd & Urquhart Parish Church of Scotland, ElginNotes fr> the Accounts (continued)Year ended 31 December
5. Minister's StipendAll Church of Scotland congregations contribute to the National Stipend Fund which bean, ihi: costs of allministers' stipends and employer's contributions tor national insurance, pension and housing and loan fundMinisters' stipends are paid in accordance with the national stipend scale, which is related to years ofservice. For the >ear under review the minimum stipend was £25,253 and the maximum stipend (in thefifth and subsequent years) was £31,035.
2(113
£
6. Collections for Third Parlies 0
7. Purchase of Fixed AssetsCmnpuler for minister 1,099 0I.a\vnmower 0 340Dishwasher for niause o 279
1,09'J 619
18
Appendix
St Andrews-Lhanbryd & l.'rquhart Parish Church of Scotland. ElginYear ended 31 December 20J 3
FUNDS HELD ON BEHALF OF THE CO IN GREG AT I ON
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
CAPITAL ACCOUNT
2013 2012
£ £
Credit Balances held af 31 December at cost 56.630 56.630
Market Value of Balances at 3] December 71,920 65.12*1
REVENUE ACCOUNT
Credit Balance at 31 December 0 53
19