The Church of Scotland, Kildonan and Loth, Helmsdale Church of Scotland

 RECEIPTS AND PAYMENTS ACCOUNTS

 Congregation No: 402258

 Charity No: SC 004056

Year ended 31st December 2017

 Receipts and Payments

N.B. Please read the Guidance Notes 01/08

Reference and Administrative Information

Charity Name:                                     Kildonan and Loth, Helmsdale Church of Scotland

Charity Registration Number:             SC004056

Congregation Reference No:              402258

Contact Address:                                Mr. Adam S. Macpherson,  49  Portgower,  Helmsdale, Sutherland, KW8 6HL

Interim Moderator: Rev. Anthony Jones (Appointed by Presbytery in June 2016)

Mr. Adam S. Macpherson

Mrs. J. Murray

Mrs. Christine Sutherland

Mrs. Christine Cowie

Mrs. Ina D. S. Macpherson

Principal Office-bearers

Interim Moderator: Rev. Anthony Jones (Appointed by Presbytery in June  2016)

Session Clerk: Mrs. Ina D. S. Macpherson

Church Treasurer:  Mr. Adam S. Macpherson

Independent Examiner

Rosslyn Borland B.A. Hons.

Oakwood

Scotsburn Road

Tain

IV19 1PU

Bankers

 Bank of Scotland,

Dunrobin Street,

Helmsdale

Sutherland

KW8 6JX

Trustees’ Annual Report

Year ended 31 December 2017

 Structure, Governance and Management

 Governing Document

 The Kirk Session  adopted the Deed of Constitution (Unitary Form)

Recruitment and Appointment of Trustees

 Members 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 Presbytery. The Interim Moderator is appointed by the Presbytery Clerk

Organisational Structure

 The Kirk Session which met 8 times in 2017, is responsible for spiritual affairs within the church. Certain responsibilities are delegated to the Fabric Convenor, Safeguarding Convenor, Treasurer and Session Clerk. The Stated Annual Meeting will take place on Sunday 8th April 2018 following the Sunday morning service.

Objectives and Activities

 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.

The primary objectives of the Kirk Session are to  sustain congregational life and providing the ordinances of the religion to all who live and work within the Parish, although in a period of vacancy this is more difficult , however we endeavour to continue to outreach and connect with  our Community.

Sunday services have been taken by various Ministers and  readers, over the year. Rev Elinor Gordon was able to come as Locum for 5 weeks in the summer, this was much appreciated.

Although the pulpit supply is good, we really do lack pastoral care in both the Church congregation and the wider community. This has been a particular issue at the time of Funerals. A room possibly the Transept  should be adapted to a room which the Minister/ Elders could use as a place to consult/chat to people in need of pastoral time.

The Kirk Session keep life and Fabric of the Church in good order, but we need more Elders and a Minister / Locum, a person who will guide us through the next phase in the life of Bunillidh Church including good Stewardship, Elders service, Stewardship Challenge and maintaining our good relationship with the local Primary school and possibly make contact with the local Hub.

Worship is held every Sunday at 12.00noon in the Main Church building, during the summer months, and in the Hall in the colder winter months.

A cup tea or coffee is provided in the hall prior to the Church service and this has proved popular with the congregation and hopefully will continue when we worship in the Main Church.

To engage with the congregation  we have “soup an Sweet” lunches, Simnel cake at Easter, and Pentecost cake on Pentecost Sunday after the morning service, in the hall.

The Knitting group meet in the transept weekly. The knitting group’s aim is to promote the charitable and caring work of the Church.

Prayer Shawls have been given to a number of people in the Community and to Oversteps the Church of Scotland care home in Dornoch.

One of our main objectives is to revamp our Bible study/ Prayer group meeting as this is a vital part our Church’s life,  particularly in a time of vacancy. This year we will hopefully start a Prayer Group Committee.

We will continue our link with the Helmsdale Primary School. We appreciate we are very fortunate that the Head Teacher is very happy to allow the Church into the school and also encourages the school to come to the Church.

The Easter Good Friday Communion will be held in Clyne this year, but we will endeavour to host a “Maundy service ” to be held in Bunillidh Church.

Fund Raising for our own Church:

The Gift Day with a “Soup and Sweet lunch” including a sales table.

Christmas coffee morning including a sales table and a raffle.

Bunillidh Church like to support the work done by recognised Church of Scotland Charities.

Christian Aid Week we held a Coffee morning with a sales table.

Supply (money)Collecting boxes for Tear fund.

Collection of used stamps for World Mission Council

Service for the Fishermen’s Mission

Continue relationship with the Friends of Kildonan Church

Continue relationship with Timespan Heritage Centre

Continue our ecumenical relationship with the local Free Church

Christingle service

Watchnight service

National Prayer Day.

Annual sponsored walk for the Scottish Bible society, this is the 30th year we have taken part in the walk.

Continue to support Blysthwood with a number of Christmas Shoe boxes, a considerable amount of knitted items and monetary donation.

The Church together with the local Primary School collect food donations for the Highland Food bank.

The Church is unable at this time to host a children’s summer club, however we donated money to the  Helmsdale Free Church with their holiday club, It was very well attended and a great time was had by all!!

Trustees’ Annual Report (cont)

Year ended 31 December 2017

 Achievements and Performance

 The Church has had another very busy year.

Mrs Janys Wetton made beautiful  Easter and Christmas cards which were distributed around the village. They included a message and details of the services. This has proved a good way to invite people to our services, and get into the heart of the Community.

Bunillidh Church hosted an informal communion service with Clyne Church and the  Rev Ian McCree took the service and dispensed Communion with the help of both session clerks. The retiring collection was sent to Christian Aid “East Africa Appeal”

Bunillidh Church web site, www.helmsdalecos.co.uk and our face book page, Bunillidh Church as now being used as a means of advertising.

The Stewardship consultant Ms Fiona Penny visited a few times and  helped highlight the benefits of good stewardship, particularly by regular giving for example by standing order. The Finance Committee agreed it would be best to have a Stewardship service as part of our Sunday worship. Rev Mary Stobo took the service and with the help of a power point presentation, she highlighted the cost of the running of the Church, the work of the wider Church and how in turn we can help to maintain good stewardship.

The Kirk Session have taken a number of services this year to help keep down the cost of pulpit supply. The congregation are happy with the services.

We have kept up with most of our activities and raised money for:-

Christian Aid at a coffee morning held during Christian Aid week.

Fishermen’s Mission, our annual service was led by the Mission superintendant Colin Mackay and the locum Minister Rev. Elinor Gordon. This was supported by the local Free Church as well as people from Brora, Golspie and Caithness. A wonderful Tea was provided at the close of the service, and a date agreed for our next year’s service, approximately 40/50 people attended.

The Annual Scottish Bible Society walk was another successful event on our calendar. A big thank you to Alness and Clyne Church of Scotland and Helmsdale Free Church for their continued support. A lovely soup and sandwich lunch was provided for both walkers and helpers and we had  a lovely time of fellowship after the walk. 2018 marks the 30th Anniversary of the walk, approximately 30/35 people attended.

Unfortunately bad weather stopped the school coming to the Church for both Easter and Harvest Assemblies.

Rev. Mary Stobo and members of the Church “took the harvest service” to the school and once again the children played a big part in the service, answering questions and puzzles from Mary. Helmsdale school are very musical and did not disappoint with their entertainment programme. The children had collected foodstuffs for  the Highland Food Bank, which was added to the Harvest Thanksgiving collection in the Church. The proceeds from the Harvest Thanksgiving collection was shared between the local hub and the Highland Food Bank.

For our Easter service, the knitting ladies visited the school and gave each of the children a knitted chicken with a chocolate egg inside.

Bunillidh Church and Helmsdale Primary School in conjunction with the Archie foundation, held a “Christingle service” in the Church, this was our first time taking this service. A number of the ladies went to the school to help decorate the oranges.

Rev Mary Stobo conducted the service helped by Jackie Ferguson It was certainly one of the highlights of our year. The school were wonderful and not a dry eye in the house when the senior Primary classes performed “Silent night” in sign language. Head Teacher Mrs Linda Gill and music teacher Mrs. Ruth Whittaker gave us a lovely programme from the Primary school. the Christingle service was run in conjunction with The Archie Foundation, Fresh Air programme. The event was  sponsored by Munro and Noble, who ensured every child had a gift to take home.

Christingle’s  were lit and filled the Church windows, a truly wonderful day, and sets a very high bench mark for 2018. approximately 50 peopled attended

The Kirk Session conducted the Watch night service at 8.00pm.

The Christingle candles were again lit and a number of the children and parents and grandparents who attended the school service attended the evening service and a time of fellowship was enjoyed by all. Dawn Cowie gave a very informative talk about the “Fresh Air Appeal” and the collection from both the services was donated  to the Archie Foundation, Fresh Air Appeal. A letter of sincere thanks was received from both Munro and Noble and The Archie Foundation, “Fresh Air Appeal” approximately 60 people attended

Although our Helmsdale Primary school Assembly was cancelled due to bad weather, The Sunday Harvest Thanksgiving service donations were shared between the local Hub and the Highland Food Bank. It is a good way of keeping in touch and showing we care.

Prayer shawls were given to people we felt in need of comfort, a card from the Church and a Prayer in the form of a Book mark were included. They have been well received.

Blythswood Shoe Box Appeal, again we collected a number of boxes full of goodies for the Shoe Box Appeal, the knitting group continue to knit a variety of items for the shoe boxes, including hand bags. As most of our wool is donated by the community we like to put it to good use. Knitting is also a good talking point in the Church and shows we are a working active Church.

Presbytery of Sutherland asked us all to join in with the National Day of Prayer. This was a wonderful event and very powerful Prayers were said, approximately 10 people attended

All aspects of Safeguarding are in place within our Church.

Thanks to our Fabric Convenor  our property continues to be well maintained.

The Manse has now been sold so we can concentrate on the fabric of the Church.

The congregation employs  a cleaner who does an excellent job.

We have a team of volunteers who keep the Church, Manse, grounds, buildings and floral arrangements to a very high standard. Our Church is in good health, although we are a small congregation we have a big heart, and over the year we have seen a few new people worshipping in the Church on a regular basis,. This is wonderful and with the help of our Kirk Session we will prayerfully be able to attract new members and be able to make a difference.

Financial Review

The principal source of income is from weekly offerings, and we are happy our giving’s this year are maintained at a similar level to last year. Funeral charges show a decrease as does the Tax recovered from Gift Aid and donations. Although the amount in the section ” Activities for generating Funds” is less, this is due to our money going  to Christian Aid, and our Gift Day total.

The Manse was sold in Dec 2017 and the funds at this moment are held in a Temporary Account on our behalf in 121, George Street, Edinburgh.

 Reserves Policy

 It is the Trustees’ policy to hold reserves of approximately six months expenditure including designated funds. The Church held unrestricted cash funds of £4539 of which £803 has been designated for Fabric fund.  The remaining balance of £3736  should maintain our reserve for the next six months.

Statement of Trustees’ Responsibilities

 The members of the Kirk Session 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 are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

Ina D. S. Macpherson

Session Clerk

 Date 26th February 2017

Kildonan and Loth, Helmsdale Church of Scotland

SC 004056

Independent Examiner’s Report to the Trustees of Kildonan and Loth, Helmsdale Church of Scotland

 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:    Rosslyn Borland B.A. Hons.

Address: Oakwood

Scotsburn Road

TAIN

IV19 1PU

• 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.

The accounts were approved by the Kirk Session Board on Date 26th February 2018

For and on behalf of the Kirk Session

__________________________________________________       Session Clerk

__________________________________________________       Treasurer

5.          Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employer’s contributions for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the national stipend scale, which is related to years of service.  For the year under review the minimum stipend was £26,644 and the maximum stipend (in the fifth and subsequent years) £32,743.

APPENDIX

 FUNDS HELD ON BEHALF OF THE CONGREGATION

BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

 Notes

1. If any of the above lines do not apply to your congregation for both of the years being reported then they can be removed from the note.

2. The note only requires the year end figure for each year to be shown. Detailing the movements is not necessary but can be shown as additional disclosure if considered appropriate.

3. Capital and Revenue accounts are always credit balances but Temporary accounts can be either credit or debit balances. If a debit figure this should not be included as a liability but in most cases will be recouped from property sale proceeds in due course. If this situation applies it may be appropriate to include an explanatory statement as part of the note.