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Monymusk Parish Church of Scotland Congregation No 331986
Trustees Annual Report & Accounts 2013
Monymusk Parish Church
Scottish Charity No: SC0 04525
February
Thinking Day
March
Scots’ Night
April
Palm Sunday
November
Couthie Company
June
Boules tournament
July/August
Joint Services
September
Silent Auction
October
Harvest Gifts
May
General Assembly
December
Carol Singing
Charity Name:
Monymusk Parish Church
Charity Registration No:
SC004525
Congregation Reference No:
331986
Principle Office Bearers:
Minister: Rev Euan Glen
Session Clerk: Dorothy Gray
Committee Clerk: Douglas
Harper
Treasurer: Erica Wilkinson
Contact Address:
The Manse
26 St Ninians
Monymusk
AB51 7HF
Independent Examiner:
Mr Peter Grant
8 Moor of Balvack
Monymusk
AB51 7SQ
Bankers:
Clydesdale Bank Plc
Kemnay Branch
26 West High Street
Inverurie
AB51 3SL
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed
of Constitution with the amendment that a Church Committee, which
deals with all matters covered, manages the work of the congregation
by the Kirk Session and Congregational Board. The Church Committee
deals with both spiritual and temporal matters of the congregation and
is composed of the members of the Session and Board.
Recruitment and Appointment of Trustees
Members of the Kirk Session and Committee are the charity trustees.
The Kirk Session members are the elders of the congregation 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 Committee 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, Committee 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.
Organizational Structure
The Church Committee is chaired by the Minister and meets five or six
times per year depending upon the business of the congregation. The
Church Committee deals with all matters temporal and spiritual of the
congregation. The Kirk Session meets two or three times a year to
celebrate Holy Communion or to welcome new members into the
church.
Trustees:
Kirk Session:
Moderator: Rev Euan Glen: Parish Minister, Presbytery Clerk
Elders: Dorothy Gray, Louise Craigmyle, Douglas Harper,
Susan Reid, Norman Skea
Other Committee Members elected from the congregation:
Hilary Size, Erica Wilkinson, Vi Taylor, Janette
Harper, Dave Wilkinson
No Trustees resigned during the accounting period.
Administration Page 2
STATISTICS 2013
113 members and 18 adherents.
40-50 active members/adherents
participate in worship and other
events.
20 members/adherents regularly
attend Sunday worship.
During 2013 there were:
1 baptism
1 service of thanksgiving
5 weddings
7 funerals
2 new members
Worship
18 joint family services on the
first Sunday of the month and all
Sundays in July and August.
2 formal communion services in
May and October
8 informal communion services
on the second Sunday of the
month
9 prayer group & bible study
meetings.
Pastoral Care
The minister and elders visit members of the congregation and parish. The minister is available for anyone who needs support or extra visits. Hospital visiting is of great importance. Members are encouraged to let the minister know if they or their family are to be in hospital. The minister is chaplain to
Monymusk and Cluny primary
schools and member of the
chaplaincy team at Alford
Academy.
Objectives and Achievements Page 3
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.
Monymusk Church exists to offer the ordinances of religion to every
household within its parish boundary.
The ordinances of religion include:
The regular opportunity to worship God each Sunday
The services of a minister or others during times of pastoral need
A location for weddings and funerals
A place for adults to be baptised or for members to have their
children baptised
To share the sacrament of holy communion
Opportunity for people to become members of the congregation
In 2013, the Congregation fulfilled all the ordinances of religion.
Achievements
2013 the committee continued working towards the goals set out in the
Vision for the Future published in 2012.
A News group was formed to improve communication between the
church and the community. The group launched a new–look newsletter
in March and took over responsibility for maintaining the church
website. The church facebook page is kept up to date with photos and
details of coming events.
Children’s ministry continues to evolve to meet the needs of families in
the parish. Children’s activities are organised during the monthly joint
family services. Sunday school meet on the second and third Sundays
of the month and to prepare for special events in the liturgical calendar.
Godly play materials were introduced. A mainly music outreach group
for preschool children and their parents and carers was launched in
November. Cluny church children’s choir welcomes members from
both parishes.
The Stewardship Season theme of time and talents was reflected in
social and fundraising events throughout the year.
Members were encouraged to organise and participate in a ‘Getting
Together’ initiative. 3 events were held, raising a total of £712
(including Gift Aid).
A Year in the Life of Monymusk Church Page 4
CHURCH ORGANISATIONS
Newsgroup
Produce 4 newsletters per year
Maintain the church website and
facebook page.
Deliver Christmas cards to all
households in the parish
Choirs
Membership is open to all in
Monymusk and Cluny
communities.
The Children’s choir performed in
Easter and Christmas services
and other local events.
Children’s Ministry
Sunday School meet on 2nd and
3rd Sundays of the month
mainly music meet weekly in
termtime
January
The annual manse inspection was carried out and the property report
prepared. The church committee met to approve the accounts for 2012
and decided to form a news group to upgrade the newsletter and
website.
February
Monymusk Guides joined the congregation to celebrate Thinking Day.
The girls presented a short sketch entitled ‘In her Shoes’ which tells the
story of Priya, a 12 year old girl from the slums of India. By learning
about and claiming her rights she begins to stamp out gender inequality
in her community.
March
The first issue of Kirk Matters was a full colour review of 2012 which was
delivered to all households in the parish.
Session clerk, Dot Gray, attended the ’Spiritual Nurture’ Day conference
organised by the Church of Scotland Rural group and presbytery of
Kincardine and Deeside.
A Scots Night joint fundraising event was held in Millbank Hall.
A Fair Trade coffee morning was held in the manse to support the work
of the Presbytery mission partners in Malawi. The event also gave
members an opportunity to inspect the woodburning stove, central
heating and new carpets installed in the manse the previous year.
April
Porridge made a welcome return to lead the Palm Sunday procession
from the village square to the church. The following week the children
rolled their easter eggs in the snow.
May
The Minister was a commissioner to General Assembly. His observations
on the week’s events were posted on the church website and published
in the June newsletter which was distributed to all members.
The first of 2 formal Holy Communion services took place.
June
Sunday school made their first parable box and used it to tell story of
Prodigal Son.
Monymusk church was a beneficiary of the inaugural Monymusk Boules
Masters tournament. The church entered a team, the committee ran a
cake and candy stall, organised children’s activities and helped with the
scoring. The church was open to visitors throughout the day.
July
The minster and his family took a well-earned break. The congregations
of Cluny and Monymusk worshipped together in Monymusk church. On
the last Sunday the elders of the two congregations conducted a service
'Expressing Faith through Music, Word and Song'.
Highlights of 2013 Page 5
August
Joint services moved to Cluny church and the season finished with an
open air Praise in the Park service featuring the Granite City Brass
Band.
The committee met to discuss starting up a mainly music outreach
group for young children and their parents and carers.
Maintenance work at manse continued with redecoration of the hall,
stairs and landing.
September
A Stewardship season was held. Bible study and sermons focussed on
time and talents, and members were encouraged to reflect on how they
could use these gifts for the benefit of the wider church. Lots under the
hammer in a fundraising silent auction and coffee morning included
members’ time and talents—cakes, babysitting, gardening and guided
walks—along with pictures, bikes, garden and household goods. A
children’s pocket money auction enabled the youngsters in the parish to
join in the fun.
Nan’s box was dedicated to the memory of Nan MacDonald.
October
We celebrated harvest thanksgiving and welcomed Janet Wilson who
will work alongside Euan for 6 months as she explores a call to the
ministry. Sunday School delivered fruit and vegetable baskets to local
senior citizens.
The Elders attended a Presbytery training on Visiting People with
Dementia,
The second formal communion took place.
The manse central heating boiler was serviced and the manse window
frames repaired.
November
Couthie Company performed traditional music in a fundraising concert.
The second joint committee meeting was held in Monymusk.
The treasurer attended training on completing annual accounts.
mainly music sessions started on Tuesday afternoons. There are
currently 15 families on the roll, with more hoping to join after the
Christmas break.
December
The Christingle service marking the start of Advent was held in the
afternoon for the first time and Sunday school presented their Nativity
play.
The social committee ran Monymusk Thrift shop on 14th December and
made and sold 26 wreaths.
Around 70 folk joined in the Community carol singing in Monymusk
Square, led by Bon Accord Silver Band. Donations were collected to
support the local Senior Citizens and Playpark Improvement Fund.
Social and Fundraising
March: Scots’ Night
September: Silent Auction &
coffee morning
November: Couthie Company in
concert
December: Monymusk Thrift
Shop, Christmas wreaths,
Community Carol Singing
Stewardship & other events
June: Monymusk Boules masters
Getting Together events
Helping Others
Mission partners in Malawi
Instant Neighbour food bank
Non-perishable foodstuffs are collected in the church throughout the year. An additional box has been placed in the local Thrift Shop to encourage the wider community to participate. The minister made 5 trips during 2013 to deliver foodstuffs to Instant Neighbour in Aberdeen.
In the year ending 31 December 2013, the Congregation had a surplus of £4195.
Receipts
The principal source of income was regular weekly offerings, including Gift Aid donations and tax
refunds. Tax can now be recovered on some small cash donations not covered by Gift Aid.
Offerings increased by 3.3% during 2013. Bank and deposit income decreased by 41%. The value of
invested funds increased by 12% but the income from the investments decreased by 2%.
Tax refunds totalling £1760 claimed at the end of November had not been received by the year end and
will be included in the accounts for 2014.
The gross fundraising total was £2178. Donations received from Getting Together Events and Monymusk
Boules tournament totalled £2315.
Payments
The Congregation’s largest item of expenditure continues to be the cost of Ministry and Mission. Total expenditure decreased by 28% in 2013 due to lower spending on the Manse. The cost of setting up mainly music, £475, was partially funded by £300 from the Mary Simpson fund.
Reserves Policy
It is the Trustees’ policy to hold reserves of approx. 4 months’ expenditure, including designated funds.
At 31st December the Congregation held unrestricted cash funds of £23024, of which £2969 had been designated for ongoing upgrading and maintenance of the Manse, £191 for children and youth work, £544 for the purchase of music, £24 for the purchase of flowers and £64 to sponsor a child through the
World Vision program. The remaining balance of £19232 represents approx.12 month’s expenditure.
The Trustees will set aside some of the surplus funds to upgrade the manse kitchen in 2015 and to
purchase a digital hymnal.
The Congregation also held £7675 of restricted funds which have been provided for carrying out repairs
to the church clock, bell and tower.
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 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
Signed Euan Glen Date:_______28.1.14__________
Chairman of the Church Committee
Finance Report 2013 Page 6
Receipts and Payments Account 2013 Page 7
Unrestricted
funds
Restricted
Funds
Endowment
Funds Total Total
RECEIPTS 2013 2013 2013 2013 2012
Donations 3 17021 17021 16477
Legacies 1000 1000 250
Activities for Generating Funds 2178 2178 2952
Bank & Deposit Interest 109 17 10 136 230
Investment Income 622 259 881 901
20930 276 10 21216 20810
Use of Premises 99 99 60
Weddings & Funerals 1570 1570 1170
Sale of Life and Work 115 115 95
Misc income 40 60 100 0
Total Receipts 22754 336 10 23100 22135
PAYMENTS 4
Costs of generating funds 568 568 654
Charitable activities 18338 0 18338 25692
Governance costs
Other payments
Total Payments 18906 0 0 18906 26347
3849 336 10 4195 (4212)
Transfers 0 0 0
3849 336 10 4195 (4212)
Statement of Balances at 31 December 2013
Note
Unrestricted
funds
Restricted
Funds
Endowment
Funds Total Total
2013 2013 2013 2013 2012
Bank and Deposit Balances
Bank and deposit balances brought forward 19176 2069 1194 22439 26650
Movement in Year
Excess of receipts over payments for the year 3849 336 10 4195 (4212)
Bank and deposit balances carried forward 23024 2405 1204 26633 22438
Investments at market value
Growth Fund(At Cost £12000) 15488 15488 13238
Clock Fund(At cost £5287) 5335 5335 5330
War Stock (At cost £93) 75 75 86
15563 5335 0 20898 18654
Assets
Deposits not banked 0
Libilities
Unlodged cheques 0
The accounts were approved by the Kirk Session/Congregational Board on 28.1.14
For and on behalf of the Kirk Session/Congregational Board
D Gray Session Clerk
E Wilkinson Treasurer
Excess of Receipts over payments for
the year
Excess of Receipts over Payments for
the year before transfers
Notes to the Accounts 2013 Page 8
1 Trustee Remuneration and Related Party Transactions
No Trustees received remuneration during the accounting period.
2 Movement in Funds
At 1 January
2013
Incoming
resources
Outgoing
Resources Transfers
At 31 Dec
2013
Endowment Funds
Mary Troup Fund 1194 10 1204
Restricted Funds
Clock Fund (Deposit Fund) 2069 17 0 259 2345
Clock Fund (Clydesdale Bank) 0 259 -259 0
John Burnett Charitable Trust 0 60 0 60
Unrestricted Funds
General Reserve Fund 7739 60 0 1500 9300
General Fund (Mary Troup Account) 1251 10 0 1261
Manse Fund 1455 15 0 1500 2969
Mary Simpson Fund 487 4 300 191
Clydesdale Bank Cashflow Account:
Flower Fund 44 0 20 0 24
Music Fund 368 176 0 544
World Vision Fund 273 7 216 0 64
0
General Fund 7559 22482 18370 -3000 8671
Total Funds 22438 23100 18906 0 26633
Purposes of Endowment Funds
Purposes of Restricted Funds
Clock Fund: To be used for repairs and maintenance of the clock, bell and tower.
Purposes of Designated Funds
World Vision Fund: To be used to sponsor a child through the World Vision Program.
Manse Fund: To be used for upgrading and maintaining the Manse
Music Fund: To be used for the purchase of music resources for use in worship
Mary Simpson Fund: To be used for Youth Work and the purchase of CH4 hymnbooks
John Burnett Charitable Trust: To be distributed at the discretion of the minister in order to assist in cases of financial
hardship.
During the year 1 Trustees received reimbursement of expenses incurred totalling £2267. (This includes minister's travel
and Council Tax)
Income from the Mary Troup Fund (Capital £1000) is to be used for maintenance of the Troup family grave, with surplus
going to special church projects. Legacies received during 2008 were paid into the account holding this fund, but the
whole amount of these may be used at the Trustees' discretion.
Flower fund:To be used to provide flowers to members of the Church and local community on special occasions and
bereavement.
Page 9
3 Analysis of Donations
Unrestricted
funds
Restricted
Funds
Endowment
Funds Total Total
2013 2013 2013 2013 2012
WFO Scheme (nonGift Aid) 1055 1055 1045
Gift Aid Donations 9557 9557 9159
Tax recovered on Gift Aid Donations 1090 1090 2547
Ordinary Offerings (Open Plate) 2434 2434 2466
Other Offerings, Donations, Etc 2886 2886 1261
17021 0 0 17021 16477
4 Analysis of Payments
Costs of generating funds
Fundraising costs 423 423 519
FWO Envelopes 49 49 48
Life and work 97 97 87
568 0 0 568 654
Charitable activities
Ministry and Mission Allocation 9589 9589 9497
(after deduction of Endowment Income of £937 and Glebe Rent of £150)
Presbytery Dues 189 189 135
Minister's Travel and Telephone 1228 1228 1109
Pulpit Supply 165 165 160
Other Salaries, National Insurance & Pensions 275 275 250
Fabric Repairs & Maintenance 1010 1010 162
Clock Fund expenditure 0 0 0
Manse Council Tax 1287 1287 1279
Heat and light 904 904 1290
Insurance 2231 2231 2314
Other building costs 151 151 8873
Church office expenses 0 0 0
Organ & Music 186 186 175
Other expenses 262 262 222
Printing,Stationery.Postage 100 100 10
mainly music 475 475 0
Music Fund 0 0 0
Nan's Box 50 50 0
Flower Fund 20 20 0
World Vision fund 216 216 216
18338 0 0 18338 25692
Governance costs
Other payments
5 Minister's Stipend
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 £25253 and the maximum stipend (after 5 years) was £ 31035.
All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all Minister's
stipends and employer's contributions for national insurance, pension and housing and loan fund.
Notes to the Accounts 2013 Page 10
6 Collections for Third Parties
2013 2012
*David and Rebecca Morton 120 165
Bon Accord Silver Band 120
The Brooke 15
Monymusk Senior Citizens 75
Monymusk Playpark Improvement Fund 75
*Fairtrade Foundation 60 20
345 305
Note:
*Donations were collected and sent by the minister - cheques were not processed via the church bank account.
2013 2012
CAPITAL ACCOUNT
Credit Balances held at 31 December at cost 15425 15425
Market Value of Balances at 31 December 19590 17739
REVENUE ACCOUNT
Credit Balance at 31 December 6614 5695
Non-perishable foodstuffs were collected for Instant Neighbour, Aberdeen. 5 deliveries were made during 2013.
APPENDIX
FABRIC FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE GENERAL TRUSTEES
During 2009 the committee agreed that Sunday School would sponsor a child through World vision. The level of
sponsorship is £18 per month
Examiner’s Report 2013 Page 11
Independent Examiner’s Report to the Trustees of Monymusk Parish Church of Scotland Scottish Charity No: SC0 04525 I report on the accounts of the charity for the year ended 31 December 2013 which are set out on pages 7 to 10. 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, no matter has come to my attention [other than disclosed below*] 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: Peter Grant, MA, FCA Address: 8 Moor of Balvack Monymusk Aberdeenshire AB51 7SQ
Signature: P. Grant
Date: 13 Feb 2014
Please delete the words in brackets if they do not apply. If the words do apply set out those matters
which have come to your attention.
Budget 2014 Page 12
RECEIPTS 2014 2013
WFO Scheme (nonGift Aid) 1000 1055
Gift Aid Donations 9000 9557
Legacies 1000
Tax recovered on Donations 4000 1090
Ordinary Offerings (Open Plate) 2400 2434
Other Offerings, Donations, Etc 2700 2886
19100 18021
Activities for Generating Funds 2000 2178
Bank & Deposit Interest 130 136
Investment Income 900 881
Weddings & Funerals 400 1570
Use of Premises 0 99
Sale of Life and Work 66 115
Other (2014 mainly music) 430 100
Total Receipts 23026 23100
PAYMENTS
Costs of generating funds
Fundraising costs 200 423
FWO Envelopes 49 49
Life and work 66 97
315 568
Charitable activities
Ministry and Mission Allocation 10355 9589
Presbytery Dues 200 189
Minister's Expenses 1200 1228
Pulpit Supply 230 165
Other Salaries, National Insurance and Pensions 275 275
Fabric Repairs & Maintenance 3000 1010
Manse Council Tax 1287 1287
Heat and light 1200 904
Insurance 2300 2231
Other building costs 250 151
Church office expenses 0
Organ & Music 2390 186
Other expenses 300 312
mainly music 550 475
Printing,Stationery.Postage 100 100
Clock Fund 0 0
Flower fund 20 20
World Vision fund 216 216
23873 18338
Governance costs
Other payments
Total Payments 24188 18906
Excess of Receipts over payments for the year -1162 4195