Monymusk Parish Church of Scotland Congregation No 331986

Trustees Annual Report & Accounts 2014

Monymusk Parish Church

Scottish Charity No: SC0 04525

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the

Model 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.

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

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, Robin Worsman No Trustees resigned during the accounting period.

Administration Page 2

STATISTICS 2014

110 members and 16

adherents.

40-50 active members/

adherents participate in

worship and other events.

20 members/adherents

regularly attend Sunday

worship.

11 families participate in

mainly music.

During 2014 there were:

2 baptisms

1 service of thanksgiving

5 weddings

4 funerals

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 2014, the Congregation fulfilled all the ordinances of religion.

Achievements

2014 the committee continued working towards the goals set out

in the Vision for the Future published in 2012.

A digital hymnal with CH4 was purchased to enhance the

provision of music in church when an organist was not available.

Children’s ministry continues to evolve to meet the needs of

families in the parish. A short, informal service for families with

small children was introduced on the first Sunday of alternate

months. The service, which is held in the chancel area of the

church lasts for 20 minutes. There is a Bible Story, songs and

prayers. Fellowship is offered at the close of worship.

mainly music welcomes pre-school children and their carers to

an afternoon of singing and fellowship on Tuesday afternoons in

term-time.

The Stewardship Season theme of talents was reflected in social

and fundraising events throughout the year.

The church committee began the process of moving from an

amended Model Deed of constitution to the more modern

Unitary constitution.

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 in Cluny

and Monymusk churches and

took part in other local events.

Children’s Ministry

A short, informal service for

families with young children

on the afternoon of the first

Sunday of alternate month.

Sunday School meet on 2nd

and 3rd Sundays of the

month.

mainly music meet weekly in

term time.

January

The annual manse inspection was carried out and the property

report prepared. The church committee met to approve the

accounts for 2013 and hear a demonstration of a digital hymnal

for use in church services.

February

Repairs were carried out to replace missing slates on the church

roof and clean the gutters.

March

The Stated Annual meeting was held in the village hall to make

use of the cinema equipment. Slides illustrating the work of World

Vision in Ethiopia were shown, and a coffee morning was held to

raise funds to continue our sponsorship.

A joint Family Ceilidh was held in Monymusk Hall on Mothering

Sunday.

April

The Digital hymnal was purchased.

The committee ran a fundraising plant stall at the Playgroup

Spring Fayre.

The main bedroom, ensuite bathroom and cloakroom at the

manse were redecorated.

May

The first of 2 formal Holy Communion services took place.

Members took part in the Monymusk Boules tournament. The

church was a beneficiary, receiving a donation of £2300.

June

Sunday school held their annual prizegiving service on Father’s

day.

The Church had an informative display at the official Hall

opening.

A successful open day was held. 40 visitors heard a talk on the

history of the church, before climbing the tower to view the turret

clock and view the surrounding area from the roof.

mainly music held their end of term picnic in the playpark.

Monymusk church served teas to cyclists at the half-way stage of

the Inverurie bike run.

July

The congregations of Cluny and Monymusk worshipped together

in Monymusk church, welcoming Rev John Mack to conduct

worship whilst the minister was on holiday.

Highlights of 2014 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.

Members took part in a church outing to Pluscarden Abbey.

Rev. Brian and Mrs Dobby met with the minister and committee

to conduct the 5 yearly Presbytery Support Visit.

The minister was appointed Interim Moderator at Inverurie St

Andrews following the death of Rev T. Graeme Longmuir.

September

A Stewardship season was held. The newsletter, Bible study

and sermons focussed on talents, and members were

encouraged to reflect on how they could use their gifts for the

benefit of the wider church and local community.

The Minister delivered a presentation on the Unitary constitution

at the Committee meeting. The committee agreed to

recommend its adoption to church members.

A number of glazing units were replaced at the manse.

October

A short, informal service for families with young children was

held in the afternoon of the first Sunday.

Donations of non-perishable foodstuffs collected at Harvest

thanksgiving were delivered to Instant Neighbour in Aberdeen.

The Sunday School made soup kits which were delivered to

older people in the local community.

The second formal communion service took place.

November

A successful Craft Fayre and coffee morning was held in

Millbank Hall.

Monymusk Guides joined the congregation on Remembrance

Day, and laid a wreath at the War Memorial.

mainly music collected foreign coins for Children in Need and

made Clootie dumpling.

The Sunday school children learned the Lord’s prayer and made

a birthday card for Anguach.

December

The Christingle service was held in the afternoon of the first

Sunday. Sunday school presented their Nativity play.

mainly music held their final session in the church.

The social committee ran Monymusk Thrift shop on 13th

December and made and sold 42 wreaths.

Around 80 folk joined in the Community carol singing led by Bon

Accord Silver Band in Monymusk Square. A donation was sent

to support Aberdeen Cyrenians in their work.

Social and Fundraising

Events

March: Family Ceilidh

April: Plant Stall

June: Open Day

Inverurie Bike Run Teas

August:

Outing to Pluscarden Abbey

November: Craft Fayre

December:

Monymusk Thrift Shop

Christmas wreaths

Calendar

Community Carol Singing

Stewardship & other events

June:

Monymusk Boules masters

Helping Others:

Instant Neighbour food bank

Aberdeen Cyrenians

Children in Need

In the year ending 31 December 2014, the Congregation had a surplus of £957.

Receipts

The principal source of income was regular weekly offerings, including Gift Aid donations and

tax refunds. Tax is also recovered on some small cash donations not covered by Gift Aid.

Offerings increased by 27% during 2014 due a Gift Aid Tax refund claimed at the end of 2013

being paid in 2014. Bank and deposit income decreased by 11%. The value of invested funds

increased by 5% but the income from the investments decreased by 1%.

The gross fundraising total was £1665. Donations received from Monymusk Boules tournament

totalled £2300.

Payments

The Congregation’s largest item of expenditure continues to be the cost of Ministry and Mission.

Total expenditure increased by 25% in 2014 due to the purchase of a digital hymnal and repairs to the church roof.

The Congregation contributed £195 towards the costs of running mainly music and £47 to the World Vison 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 £23714, of which £6893 has been designated for ongoing upgrading and maintenance of the Manse, £192 for children and youth work, £9 for the purchase of flowers and £137 for music provision. The remaining balance of £16483 represents approx. 8 months’ expenditure.

The Trustees have budgeted to spend £7000 to upgrade the manse kitchen in 2015.

The Congregation also held £7936 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 Date:_______27.1.15__

Chairman of the Church Committee

Finance Report 2014 Page 6

Receipts and Payments Account 2014 Page 7 Unrestricted

funds

Restricted

Funds

Endowment

Funds Total Total

Receipts 2014 2014 2014 2014 2013

Donations 3 19800 19800 17021

Legacies 0 0 1000

Activities for Generating Funds 1665 1665 2178

Bank & Deposit Interest 98 14 11 123 136

Investment Income 631 243 874 881

22195 256 11 22462 21216

Use of Premises 0 0 99

Weddings & Funerals 1600 1600 1570

Sale of Life and Work 46 46 115

mainly music 464 464 40

Misc income 0 0 60

Total Receipts 24304 256 11 24571 23100

PAYMENTS 4

Costs of generating funds 397 397 568

Charitable activities 23217 0 23217 18338

Governance costs

Other payments

TOTAL PAYMENTS 23614 0 0 23614 18906

690 256 11 957 4195

Transfers 0 0 0

Excess of Receipts over payments for the year 690 256 11 957 4195

Statement of Balances at 31 December 2014

Note

Unrestricted

funds

Restricted

Funds

Endowment

Funds Total Total

2014 2014 2014 2014 2013

Bank and Deposit Balances

Bank and deposit balances brought forward 23024 2405 1204 26633 22439

Movement in Year

Excess of receipts over payments for the year 690 256 11 957 4195

Bank and deposit balances carried forward 23714 2661 1215 27590 26633

Investments at market value

Growth Fund(At Cost £12000) 16088 16088 15488

Clock Fund(At cost £5287) 5682 5682 5335

War Stock (At cost £93) 94 94 75

16182 5682 0 21864 20898

Assets

Deposits not banked 0

Libilities

Unlodged cheques 0

The accounts were approved by the Kirk Session/Congregational Board on 27.1.15

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

Notes to the Accounts 2014 Page 8

Notes to the Accounts

1 Trustee Remuneration and Related Party Transactions

2 Movement in Funds

At 1 January

2014

Incoming

resources

Outgoing

Resources Transfers

At 31 Dec

2014

Endowment Funds

Mary Troup Fund 1204 11 1215

Restricted Funds

Clock Fund (Deposit Fund) 2345 14 0 243 2601

Clock Fund (Clydesdale Bank) 0 243 -243 0

John Burnett Charitable Trust 60 0 0 60

Unrestricted Funds

General Reserve Fund 9300 54 0 9353

General Fund (Mary Troup Account) 1261 0 1261 0

Manse Fund (Deposit Fund) 2969 22 3902 6893

Manse Fund (Clydesdale Bank) 2300 1613 -687

Mary Simpson Fund 191 1 0 192

Clydesdale Bank Cashflow Account:

Flower Fund 24 11 26 0 9

Music Fund 544 137 544 0 137

World Vision Fund 64 105 216 47 0

General Fund 8671 21675 19954 -3263 7129

Total Funds 26633 24571 23614 0 27590

Purposes of Endowment Funds

Purposes of Restricted Funds

Clock Fund: To be used for repairs and maintenance of the clock, bell and tower.

John Burnett Charitable Trust: To be distributed at the discretion of the minister. assist in cases of financial hardship

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

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.

During the year 1 Trustee received reimbursement of expenses incurred totalling £2105. (This includes minister's travel and

Council Tax)

Page 9

3 Analysis of Donations

Unrestricted

funds

Restricted

Funds

Endowment

Funds Total Total

2014 2014 2014 2014 2013

WFO Scheme (nonGift Aid) 527 527 1055

Gift Aid Donations 8726 8726 9557

Tax recovered on Gift Aid Donations 4776 4776 1090

Ordinary Offerings (Open Plate) 2192 2192 2434

Other Offerings, Donations, Etc 3580 3580 2886

19800 0 0 19800 17021

4 Analysis of Payments 2014 2013

Costs of generating funds

Fundraising costs 308 308 423

FWO Envelopes 50 50 49

Life and work 39 39 97

397 397 568

Charitable activities

Ministry and Mission Allocation 10355 10355 9589

(after deduction of Endowment Income of £937 and Glebe Rent of £150)

Presbytery Dues 187 187 189

Minister's Travel and Telephone 1037 1037 1228

Pulpit Supply 62 62 165

Other Salaries, National Insurance and Pensions 250 250 275

Fabric Repairs & Maintenance 3193 3193 1010

Clock Fund expenditure 0 0 0

Manse Council Tax 1293 1293 1287

Heat and light 854 854 904

Insurance 2236 2236 2231

Other building costs 188 188 151

Church office expenses 0 0 0

Organ & Music 1852 1852 186

Other expenses 208 208 262

Printing,Stationery.Postage 60 60 100

mainly music 659 659 475

Music Fund 544 544 0

Nan's Box 0 0 50

Flower Fund 26 26 20

World Vision fund 216 216 216

23217 0 23217 18338

Governance costs

Other payments

Notes to the Accounts 2014 Page 10

5 Minister's Stipend

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.

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 £25607 and the maximum stipend (after 5 years) was £ 31469.

6 Collections for Third Parties

2014 2013

*David and Rebecca Morton 120

The Brook 15

Monymusk Senior Citizens 75

Monymusk Playpark Improvement Fund 75

Aberdeen Cyrenians 175

*Fairtrade Foundation 60

175 345

Note:

*Donations were collected and sent by the minister - cheques were not processed via the church bank account.

Non-perishable foodstuffs were collected throughout the year for Instant Neighbour, Aberdeen.

Foreign coins were collected for Children in Need

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE

CHURCH OF SCOTLAND GENERAL TRUSTEES 2014 2013

CAPITAL ACCOUNT

Credit Balances held at 31 December at cost 15425 15425

Market Value of Balances at 31 December 20515 15950

REVENUE ACCOUNT

Credit Balance at 31 December 7474 6614

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 2014 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 2014 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: 1.2.15 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 2015 Page 12

RECEIPTS 2015 2014

WFO Scheme (nonGift Aid) 500 527

Gift Aid Donations 8500 8726

Legacies 0 0

Tax recovered on Donations 3000 4776

Ordinary Offerings (Open Plate) 2000 2192

Other Offerings, Donations, Etc 3000 3580

17000 19800

Activities for Generating Funds 2000 1665

Bank & Deposit Interest 130 123

Investment Income 900 874

Weddings & Funerals 1000 1600

Use of Premises 0 0

Sale of Life and Work 46 46

mainly music 460 464

Total Receipts 21536 24571

PAYMENTS

Costs of generating funds

Fundraising costs 200 308

FWO Envelopes 30 50

Life and work 39 39

269 397

Charitable activities

Ministry and Mission Allocation 11377 10355

Presbytery Dues 200 187

Minister's Expenses 1100 1037

Pulpit Supply 230 62

Other Salaries, National Insurance and Pensions 275 250

Fabric Repairs & Maintenance 8000 3193

Manse Council Tax 1295 1293

Heat and light 1200 854

Insurance 2300 2236

Other building costs 250 188

Church office expenses 0

Organ & Music 190 2396

Other expenses 500 208

mainly music 600 659

Printing,Stationery.Postage 100 60

Clock Fund 0 0

Flower fund 9 26

World Vision fund 216 216

27842 23217

Governance costs

Other payments

Total Payments 28111 23614

-6575 957Excess of receipts over payments for

the year