Scottish Charity No. SC000386
St Devenick's Church, Bieldside, Aberdeen
Trustees, Report and Financial Statements
Year ended 30 September 2024

St Devenick's Church, Bieldside, Aberdeen
Contents of Trustees, Report and Financial Statements
Pages
Charity information
Report of the Trustees
3- 11
Report of the Independent Examiner
12
ststement of Financial Activities for year ended 30 September 2024
13
Balance Sheet as at 30 September 2024
14
Notes to the FÈnancial Statements for year ended 30 September 2024
Pagel I

St Devenick"'s Church, Bieldside. Aberdeen
Charity Information
Charity name and address:
Scollish Charity Number:
SC000386
Charity Trustees:
Bankers:
Bank of Scotland plc
389 North Deeside Road
Cults
Aberdeen
AB15 9SX
Independent Examtner:
t¢p
ei)
lie
ailere
30 Binghill Road West
Milltimber
Aberaeen
AB13 OJB
Management Accountant Ltd
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Si Devenick's Cliurch, Bieldside. Aberdeen
Report of the Trustees for year ended 30 September 2024
As the Truslees of St Deveniek's Church, Bield5ide. the Vestry presents its report and the
finanLial ststements of the Charity for the year ended 30 September 2024.
l. Governanc¢
.Status of the Charity. and governing document
St Devenick's Church, Bieldside. is an unincorporatcd association governed b} a Constitution
dated 21 June 2009. with minor amendments madc on 7 January 2011. The Church is a
member congregation of the Diocese of Aberdeen and Orkn¢y within the Scottish EPI￿0paI
Cburch. For the purpos¢ of charity law, members of the Vestry are the charity trustees of the
Church. The Bishop of Aberdeen and Orknej has pastoral oversight of all congrregations
N&'ithin the Diocese, and all Scottish EpisLopal congregations are subject to the Code of
Canons ot. the Scottish Episcopal Church.
Objectives of the Charity
The object of the Charity. as set out in the constitutio￿ is the advancement of the Christian
faith to provide public benefit. In addition. because of the historic involvement of the church
in generat in these charitable activities, the Office of the Scottish Charity Regulator
r¢cognises as objects the advancement of education: the advancement of health. and the relief
of those in need by reason of age, ill health, disability. financtal hardship or other
disadvantage. The dctails of the Charity's regislration OSCR clarify that these objects
niay be pursued in the UK and overseas.
Policies adopted to further the objects of the Ch8rity
The Trustees have given consideration to how funds received by the Charity will be applied
in the context of its objects and are satisfied that their policies meet that end.
They seek to advance the mission of the Christian Chll￿h through the oiganisation of public
5eTvices of Divine worship, through pasloral outr¢ach to the local community, and by
supporting and encouragingT those members of the community" and the congregation who are
in need or in other ways disadvanthged. The TTUStees make the church buildings available
for use bv local community groups provided that the activities undertaken are not in conflict
with ihe objecis of the Charity.
They make charitable donations to charitable causes that provide benefits to disadvaniaged
people in Aberdeern elsewhere in Scotland and the United Kingdom. and overseas. I'hey
prornote the advancement of the Christian faiih worldwide by giving financial and oiher
support to those engaged in this work.
Trustee$ and Office Bearers
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St Devenick's Church, Bieldside. Aberdeen
These office
bearers are members of the Vestry ex officio.
In addition, tliere are places tor six 'ordin{￿ Members,.
All tneinbers ot the Vestry are Trustees for the Charity.
The Rector, with the Vestry, is responsiblc for the spiritual and temporal affairs of thc
Church. and delegates aspects of'the Church's operations to paid stsff, volunteers with
specific Toles. and to members of the congregation as necessary. Temporal polici¢s and staff
appointments are authorised by the Vestry.
A standingi committee of the Vestiv comprising the two wardens and the treasurer oversees
operdtion5 on behalf ot Vcstry as needed.
A Ministry Team comprising some trustees and other members of the church works with and
advises thg Rector on the spiritual affairs ofthe Church including the orgTanisation aiid
conduLt of public services of worship. The Ministry Team currently comprisL'% li )
hi
Mernbe￿. tlie Reetnr'8 Illirden <?nd thc Penplc'8 Warden: Ind a Yniith P1£tn
he Reclor, Nfv'hen in post. woiild also b¢ a member ot-
the Ministy Team. Members of the Team may be invited to attend meetings of the Vestry.
The Vestry met I I times during the course of the year to discuss the charitable activities and
management of the Church. It was chaired throughout the year by various members of the
Appointment of Trustees and Office Bearers
I'he Vestry appoints the Rector. who is th¢n instituted to the Charoe by the Bishop of the
DioLes¢. The post of Rector is stipendiary. The Rector 8 Warden is choscn annually b}. the
Rector (￿d the appointment is received by the congregatior] at the Annual Meeting. The
People's Warden and the Lay Representative are elected at the Annual Meeting or at a
Special Meeting called for the purpose. No ordained clerical member of the congregation
niay participate in the election of the Lay Representative. The Annual Meeting. or a Special
Meeting called for the purpose. elects. or d¢clinLs lo elect. the SeLretary and Treasurer from
nominalions made by the Vestry.
Ordinary Members of the Vestry are each elected for a three-year temi by the Annual
Meeting. the Vestry may fill casual vacancies by co-option.
Induction and Training of Trustees
All new Trustees are provided wilh a copy of tiuidanL'e al￿ Good Praclicefor Cknrity
TruJ'tee.f issued by the oifice of the Scottish Charity Regulator. They are given a copy of A
la 7 01-PVG.- A Guide lo Regulaled Mioi'k in ihe.gcollish Episcopal Church, of Protecling
Vulnerable Adu113, of SafeRt4arding C'hildren and Young People in ihe Chz4rch.. Child
Prolcction Training Booklel and of Safeguarding ihe Yulnerable. Cu-ordinulor and ve.slry
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St Devenick's Church, Bieldside. Aberdeen
Handbook. all of which are issued by the Scottish Episcopal Church. They ar¢ also given
copie5 of the Charity's Hea]th and Safety poEicy.
Written confirmation is sought from each Tn￿lee on appointsnent that they are fit and proper
persons to act a5 a Trustee ot.the Charity.
2. Achievements and Perfomance
The Church has a long-established pattern of one mid-week service and two Sunday services
which continues. Attendance at both the mid-week service and an earl! Sunday service has
growT) over recent years. AtlendanLe at the main Sunday services can vary significantly from
week to week but generall}'" remains muoh lower tlian it had been before Covid. Services are
also held approximately quarterly for residents at the Simeon House Care Flome.
Youth activities continue to seek to engage whole families and integrate this work better with
work in the community more generally. Considerable resources, both in tenns of personnel
and finance. are applied to Messy Church held once a month on a Sunday morning and this
does haiie an impact on atlendance at the main Sunday service. A number ot'members of the
congre¥ation assisi with this and other children's work with the active inTrolvement and
supervision of the Youih Pasior who also works with local schools. The Youih Pastor is a
salaried employee of the Church.
The Trustees are concerned to ensure the continued professional developinent of paid staff,
in¢ludingJ the Reclor wlien in post, and in their budget make provision for attendance at
appropriate conferences or training cour8es. Vestry members attended first aid and
sateguarding policy courses. With the Ministry Team they a]so held a whole day conference
to review Church ministry and teaching programmes.
The position of Rector has been vacant since the end of May 2023. Trustees and other
meinbers of the Longregation have taken responsibility to enable most of the noma] activities
of the Church to conlinue. Retired or noD-slipendiary ministers have assisted w'ith
communion services and several lay members of the congregation have been licensed to
administer communion.
In April 2024
vas appointed on a fixed-temi contract as a parish worker. In
this role he ha.s cq%sisILd li Ith pastoral work, children'5 work in conjunction with the Youth
Pastor, and with preaching and teaching in the Church. both on sundays and in the del jiiery
of mid-week seminar series. As an Old Testament scholar, he has been able to bring a
particular perspective to the teachingJ ministry of the Church. He is expecting to take up an
appointment at the Namibia Evangelical Theologica] Seminary, in Windhoek, Namibia. His
contract with the Church will conclude on the earliest of his taking up this appointment, the
institution of a full-time, pernianent Rector al the Church, or the end of April 2025. Tlie
V¢stry may extend his contraci b¢yond April 2025 if neither of the other detennining events
has occurred.
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St Devenick's Churc14 Bieldside, Aberdeen
Trustees are keen that a new Reclor should be appoinied. To that end they have prepared a
profile, outlining key characteristics which define the Church and describing its activities, to
provide information to potential candidates. The vaLancy ha5 been advertised. Sotne interest
has been expressed but no interviews have yet been held.
The Youth Pastor has intimated that she will be giving notice of her intention to leave her
employment b). the Church during the course of summer 2025. The Vestry will take account
of a number of factors wh¢n considering whether to appoiiit a successor. In the meantime,
the Minisiry Tearn will be considering in d¢tail how children's and youth work will be
organised and condu¥ted should an appointmLnt not be made before her departure.
Siiyipurt conliiiues lor tliL w()rk iindert¢ikeii by
in training pastors tn
working wlth Lrossfftinks in Spain. Support more
gLIILI'ail )' li￿ also bLLn giNun lor illi ￿O[L of Frontiers. Trustees consider that a ￿lder
understsnding and appreciation of the growth of the Christian church across the world should
b¢ developed. To this end it is hoped that r¢gular contacL including through occasional
presenlations by them lo the congregation, will be maintained with LIK lieadquarters staff of
both societies to provide a strategic oveTh'iew. During the year the
(Ind their family
were able to visit ihe Church tor one weekend to talk about their ￿Ork in Spain. to contribute
to the Sunday seThices and to meet people in the Church.
Trubtees also hav¢ funds available to help meel social conccrn needs, whethcr local or
international. It has been decided to contribute part of the budgel allocation each y¢ar to the
'ork of T¢arfund. Trustees deterniine each year to what causes, which might differ from
year lo year. the remainder of the budget allocation is given.
The church buildings are used as a versatile facility for community engagement as well as for
'orship. The church hall. in particular. is available for hire to individuals or orgianised
groups. This is regarded as part of the Church's communily service. A principal user of the
hall throughoui the week during school tenn times, providing pre-school cducalion and play.
is the St Devenick's Playgroup.
The Trustees are responsible for ihe maintenance of the fabric of the church buildings and
grounds. No major repairs were r¢quired duringi the course of the year. The oil-fired boiler
which provides healing in the hatl fts reaehinLF the end of- its useful life and Trustees are likely
lo replac¢ it with during the coming year. 'fhe replacement boiler is lik¥ly to be gas-fired. but
consideration might be given to installing an electric boiler as suggested recently.
The activities of the Church are heavily dependent on the willing commÈtment of many
volunteer5 in the congr¢8ation to assist the stsff in their roles and to advance the objects of
the Church as a charity. Several members of the congregation are licensed to lead worship.
administer communion or preach. The reduced congregations attending recently has.
however. diminished the pool of individuals available to undertake responsibilities in running
activities and has led to addilion pressure on those who are available and willing to volunteer.
Pag¢16

St Devenick's Church, Bieldside, Aberdeen
Since September 2021. St Devenick's Tn￿teeS have sought to engage with the Truslees of
the Diocese of Aberde¢n and Orkney (Scottish Charity no SC022180) regarding concerns
about the operalion of the Diocese, including its governance. allegations of bullyiniv and
possible financial mismanagement. Sonie of these conccms directly impacted on St
DeN'eniLk's Church and its R￿tOr. both finanLially and personally. The Trustees are aware
that concerns aboul the management of the Diocese have been expressed by oihers to Ihe
O￿lCe of the Scottish Charity Regulator (OSCR) which is understoi)d to be investigating
them. The Trustces of the Diocese have continued to refuse to engage with these concerns.
The investigation by OSCR into these expressions of concern is reported to have been
completed, but the Diocesan Trustee5 have nol yet made available the details of any findings.
The Trnstees are also a￿"£Ire. th'il l()riii¢al i()mplaints about the conduct of the Bishop of
Aberdeen and OrknL'y,
were submilled to the Provincial Synod of the
Scottish F.piscopal Chw"Lli (SLOllibli Lliarily no SCOI 5962) by individua]s from ehurches
aeros.q Ihe Diocese under the ternis of Canon 54: the disciplinary measure of the Scottish
Ep1s￿PaI Church. While thes¢ complaints were being investigated, Ihe Bishop was
Suspended, and general oversight of the Diocese. and of St Devenick's ChurLh, was proi'ided
by a s¢qu¢nce of other Bishops in ihe Province. The suspension 0￿￿.4 Diocesan
bishop h&% now been lifted. alihough the Procurator stated that there w(ib legal sufficiency
of eTridence to provide a realistic prospect of convicting her on all charges. The Trustees are
not aware that any safeguarding measures have been put in place following her return.
St Deveniek"s Church, aloiig with other Scottish Episcopal churches in tlie Diocese. would
normally make financial Lontributions to the Diocese land thereby to the Province), as
requesied by the Diocese, as 'Quota' payments. The Vestry's understanding is that such
paymenls must be voluntary, made from one charity to another. Members of the Vestry, as
Trustees of an independent charity, consider that they could be deemed not to be acting with
due diligence if they were to make payments to the Diocese. recognising ils separate status as
a charity, when ihere are serious concerns about its management. According?ly. the Trusfres
have again decided to withhold payment of Quota for the currenl accounting period. It is
probable that they will maintain this position at least until such lime as issues within the
Diocese are resolved, and possibly after that in recognition of the darnage they consider the
situatton has caused to St Ikvenick's Church and its ability to fulfil its charitable objcctivcs,
3. Financial Review
Resul¢s for the year
The financial statements for the year are sel out in pages 12 to 21.
The Statement of Financia] Activilies on page 14 shows that incoming resources were
£92,414 (2022123: £140.952). This was entirely unrestricled incorne and was 200/0 less ihan
unrestricted income received during the previous year (2022123: £115,628). During 2022123
there were restricted donations of £5.324.
Total resource8 expended were £87:419 (2022123: £79:801) so that theT¢ M'as an overall
surplus of £4,994 (702212J". £61.151). Expenditure of unrestricted funds was £78,190
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St Devenick's Church. Bieldside. Aberdeen
(2022123: £66,763). Taking accounl of movements between fi￿d5, there was a sU￿lUS on
unrestricted funds of £1,430 (2022n3: £30,343).
Total funds at tbe end of the year were £149,686 (2023: £144.692) of which £79.6¥2 were
untestricted funds. Designated funds amounted to £69.505 and restricted funds to £500. The
definitions of the funds held Are given in Notes 2 and 19 to the Accounts.
Review of transactions and financial position of the Charity
Members of the congJregJation are encouraged, in so far as tliey are able, to give regularly.
'ith the benefil of a tiifi Aid Declaralion: ideally by Standing Order from their B(uik, 4ind
without applyinLJ any restriction to its use, to support the ongyoing work of the Church. In
total. regu]ar giving by the congregation, including also cash offerings which account for
only a small element of giving, was £58,940. This was a decrease of 250/0 from the
comparable figure in 2022123 (£78.958). Othcr volunlarj, tncome received during the year.
maiiily from the congregation, amounted to £9.732 ofwhich none wa5 restricted (2022123-
£22.787 of which £5,324 was restricied). Overall, unrestricted voluntary income was 290/0
less than it had been in 2022123.
Income from hiring the hall to other users was £21.504 (2022123.. £19:207). Energy costs and
the cosls of cleaning represent a significant proportion of the costs of making the ball
available for hire. Truslees need continually to ensure that income generaled from hiring the
hall to third parties is not less than the total costs incurred in making the hall available for
hire. Maintenance costs can also be significanl although some longer-terni maintenance costs
can be difficult tn quantify,. Fees for hiring the h811 will be rcviewcd at least annually and
11 take into account Lspccially the impact of increasing energy costs.
During the course of the year, as during the two previous years. sums equivalent to voluntary
fijiancial contributions that mi¥hi have been tnade to ihe Diocese as Quota were transferred
Irotn unrestricted funds to a Desigynated Fund pending a possible resolution during the year of
the concerns ￿,hIch the Trustees have about governance, bullying and financial management
in the Dio¢ese. As no progress had been made tothards the resolution of those concerns by
the ¢nd of September 2023. Trustees resolved that it would not make a financial contribution
for 2022123 and, accordingly. transferred a sum equa] to the Quota for the year back from the
Designated Fund to unrestriLted funds. A similar decision was made early during7 the current
year in respect ol. funds traiisferred to th¢ Designa￿d Fund during 2023124. OnLe the issues
have been resolved, the Trustees will expect tn discus.s with represenlalives of the Diocese
the detrimental impact which the situation in the Diocese has had on the ministy of the
Church and may be inclined not to make a financial contribution to the Diocese for a number
of years.
Ensuring that stsff. engaged by the Trustees and reliant on their respective salaries, are paid
fully and promptly will always b¢ a prioriiy for the Trustees. Gross staff costs, including
salarit5, pension contributions. staff expenses and locum fees. were £40,881 (2022123:
£33,628).
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St Devenick's Church, Bieldside. Aberdeen
The Vestry as an employer is able to reclaim up lo £3.000 against Class l National Insurance
contTibutions. For a small employer, such &s St Devenick's. this makes a significani
difference to the amount of National Insurance payable. and durinL. 2023124 no employer
National Insurance contributiuns w'ere paid.
Donaiions made by the Church from both unrestricted and restricied funds to support activity
for the advancement of religlon throughout the world and to contribute to social concern
initiatives and the relief of need amounted to £7.650 (?022123- £13,137). Information on
hich organisaiions and causes received donations from the Charit). is given in Notes 11, 12
Id 13 to the Accounts. The Trustees hav¢ ab)reed ihal 59/0 of unr¢slrict¢d incom¢ should be
applied to support worldwid¢ mission to advance the Christian religion and during 2023124
£4,621 (2022123 £7.207) was transferred to designated funds for this purpose.
Pro￿ls1On was made during the year, from unrestricted income, for major repairs or other
capital expendilure that may become necessary or desirable al some futur¢ date. £6,000
(2022123: £9.500) was accordingly transferred from unrestricted to designated funds.
£6.095 (2022123: £? 120) ￿'aS spent during the year from unrestricfrd ￿ndS on routine
mainienance lo the buildings and grounds. Thi ChurLh had been protected from recenl
increases in gas and electricity prices thmugh contraLls with lis enLrLyy supply company
which expired in mid-summer 20?3. The Cost of oil for heatiiig the hall was not so protected.
N¢w energy contracts were negotiated when long tenn prices seemed to be relatively Eow but
substantial increases the costs of heating and li&)hiing the buildings were incurred. During the
year £12.595 (2022123: £5,977) was spent on heating and lighting.
The Church is always likely to be dependent on the generosity of the congregation in their
voluntary giving for providing most of the income that is required to enable the Church to
meel its financial commitments and undertake ils charitable activities. The Trustees are
grateful io all members ot.the congregation who have given consistently, and s()melimes
saLrificially, Ihruughout the year. During the year, £23.742: representing 260/0 of total
income (2022123.. £46,993 including a bequest of £20,000; 330/.) came from other sources.
The Trustees: for 2023124. adopted a balanced budgei after having adopted deficit budgets for
several years previously. This was considered possible bccause staff costs. in the absence ot.
a Rectu¥ for at least much of the yedr. were expeLted to be le55 than tliey would otherwise
hai'e been. Tlie decision to withhold the pa}'ment of Quota did not affect the budget as
correspondii)g sums are transferred to a Designated Fund. The transfer ofthe previous year,
Quota allocation back to unrestricted funds increased the reserves held by the Church and
was not applied to the year's budget. On this basis. a deficit of £15,525 was returned on
unrestricted funds. This is obscured on the Sialement of Financial Activities. which shows a
surplus of £1,430, by the trdnsfers made between t.unds when the previous year's Quota
provision was transferred from the Designated Fund back ￿ unrestrtcted funds.
Tru.stees once again returned to adopting a deficit budget for 2024125. If Quota for the year
were paid to the Diocese as requested, instead of being transferred to a Designated Fund, a
deficit of £23,000 would be probable, with 210/0 of expenditure not co￿.e[ed by income.
Pagle | 9

St Devenick's Church, Bieldside, Aberdeen
While a deficit of this scale can be niet during the comTng year from reserves, this is clearly
not sustainable in the longer terni and requires a response from the congregatffton.
All members of the congregation are asked to recognise their responsibililies to coniribule to
meeting7 the costs of running the Church and are encouraged to give in proportion to their
income. but they are also asked to consider whether that proportion is realistic. Donations
that might have ken realistic 10 years. or even 5 years, ago are probably no longer realistic if
the! hav¢ not been iiicreased in the meantime. As the Church takes forward its charitable and
n)issional responsibilities. Trustees continue lo look for a gyrowth in ihe size of the
congregation. and as new members join so th¢ Trustees expect inLome gyradually to grow
also. This will not happen immediately.
Reserv¢4 policy
I'he Truslees have adoptcd a policy of maintaining T¢scrves of unrestricted funds such that, in
the event of a significant reduction in income. th¢ Church would be able to maintain its level
of activities. which are current at the ttme, for a reasonable peiiod untTrl replacement funding
is obtained. The Trustees consider that the equivalent of 3 months, unrestricted expenditure
is suflicient for this purpose and tor 2024125 this is £27,500.
In addition to this. the Trustees will seek to accrue de%ignated funds for major repairs and
oiher necessary capital expenditure by making annual provision for this purpose. The church
and the Rectory are both more than 120 years old and repairs are inevitable. Making
provision at a modest level each year helps lo srnooth oul over several years the costs of
repair work or improvemenls when they do become necessary. At the end of 2022123. after
having made provision of £6,000 (?022123: £9,500) the sum accrued by the end of the year
amounied to £i3,712 (2023: £28,645). Although the most recent quinquennial survey and
subsequent inspections did not identify any major issues, the sum currently now held is
probably not sufficient to meet possible expenses that might arise given the size and age of
the church buildingF in particular and provision for major repairs will continue to be made in
cach year's annual bud8Ct.
Investment powers
The Trustees have powers to open aiid manage bank accounts, to make investments: and to
purchase or acquire heritable property.
Assessment of risks
The Trustees have considered risks to which the Church may be subject and have in place or
are developing procedures and policies to mitigate the possible eftects of most of those risks.
They update their Health and Safety Policy when necessary and have adopted the Scottish
Episcopal Policy on safeguarding. Procedure5 are in place to ensure that personal data is
protected. They have insurance policies in place to cover possible risks to the t:abric and
public liability which they consider lo be adequate. The Trustees adopt an annual budget for
unrestricted funds. lo which they work and which is monitored monthly, and a longer-term
capital plan for major repairs or improvements to the fabric. They have identified that risks
to the level of income from regular giving artse trom the demographi¢ age structure of the
congregation, from relocation of men]bers of tlie conuegation aw'ay from Aberdeen.
Page | 10

St Devenick's Church. Bieldside, AIKrdeen
from possible disaffection particularly relating to the ongoing situation in the Diocese.
Trustees have no control over any of these but will need to continue to encourage regular and
rcalistTC giving from the Congregation to compensate for any reductions in income arising
from these risks.
Pension regulation
The Trustees have approved arrangements to ensure that the Charity is compliani with
Pension Regulations under the Pensions Act 2008. The Church has paid the einplover'5
con(ributions as required by the Regulations for those employees ￿h0 haTre a pension scheme
in placc.
Fabric
Ilie lieritable property of the Charity is vested in Property Trustees who hold it in trust for the
Ch￿ge. I"he Property Trustees are the Bishop and the Dean of th¢ Diocese of Aberdeen and
Orkney. and the Rector. the People s Warden and the Lay Representative of St Devenick's
Church. Except in the event that the Charity were to be extinguished. the Property 'fruslees
have no involvement in the management ot the propeny but rely on proper managemeni
by the Vestry.
Statement of Trustees, responsibilities
Charity law requires the Trust¢es to prepare financial staten]enls for each financial year
which give a true and falr view of the state of the Church"s affairs. of its incoming resources
and of the application of ils resources, including its surplus or deficit for that year. and which
ale in agreemeiit with the accoimting records of the Charity.
In preparing those financial statements. tlie Trustees are required to:
select suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent;
prepar¢ Ihe financial statements on the goingj concern basis unless it Is inappropriate
to presume thai the Church will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclo.ge with
reasonable accuracy at any lime the financial p051tion of the Church and enable them to
ensure that the financial statements cO￿pIY with the relevant legislation. The Trustees are
also responsible for safeguarding the assets of the Church and hence for taking reasonable
steps for ihe prevention and detection of fraud and other irregularities.
The statement of account, which includes the Statement of Financial Activities. the Balance
Slieel. Notes to the Accounts, and the Annual Report, was approved by the T￿Stee5 on 27
February 2025.
On behalf ofthe Tru
Date:
IreaYurer/lruslee
Pagel 11

St D¢v¢nick's Church, Bieldside, Aberdeen
oscr
Office of Ime Scoiiish Charlty Regulator
Independent examiner's report on the accounts
Report to the Charity name
trustgeslmembtrrs of Si Devenick'5 Episcopal Church
Registered charlty SC000386
number
On the accounts ofthe
chartty for the period
Persod start dale
Monlh
Period end ¢Jale
Year
Day
Year
oi
10
2023
to
09
2024
Sot out on pages
Ir•N9mbof w rnclude the pag
tnbtris of 4dthlwal s)eetsi
Respectlve
rosponsibilitles of
trust•es and 9xaminer
The charity's trustees are responsible for the preparation of the accounts ln accorO8ne8
with the terms of the Charities and Trustee Inve51menl (Scollandl 2005 Act and the
Chanlies A¢counls Iscotlandl Regulations 2006. The charity trustees consider that the
audrf requirement of Regulation 10111 Idl of the Accounts Regulation5 does not apply. 11
is my responsibility to exam1ne the accounts as iequired under section 4411 } Ic) of Ihe
Act and lo slate whether particular matters have corne lo my attention.
Basis of independent My ex2rninalion Is carried out in accordance with Regulation 11 of the Charities
examiner's statement Accounts (Scollandl Regulations 2006. An examination includes a feview of the
accounting records kept by the charity and a comparison of the accounts presented wrf(h
those records. 11 also includes consideration of any unusual Item5 or disclosures in th
accounts and seeks explanation5 from the trustees concerning any such mallers. The
procedures undertaken do not provide all the evidence Ihal would be required in an audit
and, consequently, I do not express an audit opinion on the accounls.
Independent examlnefs In the course ol my examination. no mallef has come to my attention.
statement
which give5 me reasonable cause lo believe ihat in any material ￿SPeCt the
requirements..
lo keep accounting records in acwrdartce wrth sectson 4411 J lal of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
lo prepare accounts which accord with the accounting records and comply wilh
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
to which in my ojipion atl.eq!ion should be drawn in order lo enable a proper
reached.
Slgned..
Name..
Relevant profèssional
qualification{sl or body Chartered Management Aeeountant
{if any):
Date:
7th March 2025
Address..
'Plea$e d*ete th8 4v¢xd¥ In the brHcke.'"
lolbvding page.
I'itr.. iiL) 4E)Dly. set oul Ihose matters whith have tome lo your attentscffj on the
Page | 12

St Devenick's Church. Bieldside, Aberdeen
St Dèvènlck's Episeopal ChU￿h, 8leld8ide, Aberdeen
S¢ottish Charity No SC000386
Statement of Financlal Actlvllle• for the yèar •nd•d 30 S•pttrm￿r 2024
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
2024
Total
2023
Notes
Incoming reBourcos
Voluntsry income
Grants & olher income
Interest & property incom&
68,67164
1,292.01
22,4￿.07
68,671 64
1,292.01
22.450.07
107,744.68
20.000 00
19,207.20
Total iftc¢mlng resources
92,413.72
92.413.72
140,951.88
Re•c*UrG￿ 9X￿nd•d
Charitable aciivities
Governance costs
Capital expendTrture
77.590.23
600.00
7,550.00
745.42
85,885.65
600_00
933.60
76,302.67
3,498.IX)
10
933.60
Totsl resourefjs ¥xpend
78,190.23
8,483.60
745.42
87,419.25
79.800.67
Net incoming loutgolngl
resourcos before tran$f•rs
14,223.49 1
8,483.601 {
745.421
4,994.47
61.151.21
Transfers between lunda
12,793 81 }
12,943.81 1
150.001
Net movement in fijnds
1.429 68
4.460.21 1
895421
4.994.47
61,151.21
Fund bala￿•$ as at 1 OCto￿r 2023
78,251.87
65,044.88
1,395.42
144,691.97
83,540.76
Fund b¥lan¢•s as at 30 Septsmber 2024
£ 79,681.S5 £ 69.504.89 £
500.00 £ 149,686.44 £ 144,691.97
Pagel 13

St Devenick's Church, Bieldside. Aberdeen
st Devenick's Eplscopal Church, Bl•ldsld•. Abordeon
Scottish Charlty No SC000386
Bal•n¢• 8h••t •• al 30 8*ptembw 2024
2024
2023
Current Assets
Accounts r￿1vable
Cash at bank and in hand
14
10,517.70
141,225.91
5.*7.17
142.180.61
Total Current Ass8ts
151.743.61
148,147.78
Liabilities.. amwnts falling due within onè yeaT
A¢￿u￿t$ payable
15
2,057.17
3,455.81
Total Liabllitios
2.057.17
3,455.81
Net Current Assets
£ 149.686.44
£ 144,691.97
Represented by:
Unrestrictod funds
General fund
19
79.681.55
78,251.87
Designated lunds
World mission
Social concem
Quota fund
C8pitsI building fvnd
PTtiiects fund
6,423.41
1,016.48
18,353.38
33,711.64
10.000.00
8.602.76
842.34
16,954.34
28.645 24
10,000.00
19
69.504.89
65,044.68
ReslFiGted funds
World mission
Other aroas of minstry
Social ￿ncern
Recovery & Rene+MI fund
Anderson Trust Isunday S¢hooll h4nd
CBpilal building fund
Projector fund
487.05
500.00
500.11)
408.37
0.00
1,395.42
£ 149,686.44
£ 144.691.97
The financial statemènts, includlng tho 8al•n¢¢ Sh•e( wgre •ppr¢v8d by th• Trustsos on 27 February 2025
Tt61ee1lierfrstsrg1
The notes on pages 15 to 22 fomi part of these finanGio1 stslements.
Page | 14

St Devenick's Church, Bieldside. Aberdeen
Notes to the Accounts for the Year ended 30 September 2024
1 Accounting policieo
Accountlng conveTrtlon
The accounts have been prepared under the historical cost convents'on in accordance with applicable
accounting standards, the Charitses Accoursls Iscotlandl Regulations 20(￿ las amended) and
Accounting and Re￿rtIng by Charities.. Statement of Recommended Practice ISORP} issued in 2005.
Basi5 of financial $tstements
The financial Statements have been prepared on an aGGrua15 ba5[5.
Cash flow statement
The Trustees have taken advanta9e of the exemption in Financial Reporting Slandard No 1 Irevi3ed)
from including a cash flow ststemenl in the financial statements on the grounds that the Charity is
small.
Tanglble flxed a$$ets and d&pr¢¢latlon
The original costs of the church building. the hall and the Rectory these assels are not known. Nor are
the costs of subsequent improvements. Historical costs afe therefore not shown in the financial
statements. Further, the Trustee5 are of the opinion Ihal the cost of obtaining a professional market
valuation of these assets ou￿elghS the potential benefit lo the users of the financial statements.
On 1 August 2019, the church building and its conten15 were insured for £5,600,000, the hall and its
contents for £2,800.000, and, from 12 January 2020, the Rectory and contents not owned by the
Rectory household for £814,646. This is an estimate of the replacement cost of the building5 an
contents owned by the Church. Replacement costs do not represent market value of the property.
and do85 not include valuation of the land on which the buildings are situated. It is an increase of
92°/4 over the total insureLI sum Ihe p￿vIouS year.
Expenditure on tangible fixed assets, including major repairs to the fabric, athough defined for the
purposes of these Acwunls as 'capitsl expenditure.. is charged to revenue as incurred.
In¢ome
Congregational giving is accounted for when re￿Ived. Donations, legacies and similar income are
accounted for when the Church be￿Me$ ent￿ed to the income and a reliable estimate of Ihe amount
to be received can be made.
Expendfture
ExpenditUTe is accounted for on an aGcTuals basis and has been classified under headings that
aggregate all costs related to that category. Where costs cannot be attributed to particular headings
they have been allocated lo activities on a basis consistent with the use of the resources.
Direct costs represent those costs incurred directly on expenditure in the objects of the Charity.
Support costs represent costs incurred in facilitsting and admintstering the acb'vits'es of the
Charity.
Govemance costs relate to those costs ne￿$sary to provide the governance infrastructure whic
allows the Church to operate and to generate infomiation required for publi¢ accountsbility.
Capital expendrture for the purposes of these financial statements is defined as significant
expenditure lo repair, refvrbish or improve tangible fixed assets owned or managed for the
objects of the Charity, including the fabric of the premises.
Pagel 15

St Devenick's Church. Bieldside, Aberdeen
Note$ to the Accourts for the Year end•d 30 September 2024
Taxation
The Church is recognised a8 a Scottish charity Ino. SC003861 and accordingly is exempt from all
fomis of direct taxation. Income tax andlor capital gains tax recoverable on Gift Aid income is
accounted for on an accruals basis up to the end of the financial year.
2 Funds
The Charty hotds th￿e main funds..
Un￿StriCted funds comprise income received for the objects of the Charty without fijrther
specified purpose and are available as general funds.
Designated funds compTrse Incorne received for the obl￿ts of the Charty without fijrther
specified purpose, bul which the Trustees have determined should he available for specific
purposes that they have defined.
Restricted funds eomprise income re￿1vert for the objects of the Charity and specified for a
restricted purpose within tt)ese objects by the Oono
Further details of the fvnd5 held by the Charity a￿ given in Note 19 below.
Page | 16

St Devenick's Church. Bieldside. Aberdeen
Notss to thp Accounts for th• Y•ar ¢nd•d 30 September 2024
3 Voluntary In¢om•
Unrn•trl¢tsd Oe¥ignal•d R4J•trithd
Funds
Funds
Funds
T*)tsl Fund•
2023124
Total Fund
2022123
Regulargiving
Gift Aid donations
Tax redaimable
Olhef regular giving
Cash
36,075.00
9,345.21
12,145.00
1,374.59
36,075.lJ)
9,345.21
12.145.IX)
1,374.59
50,158.09
12,897_09
14.440 00
1.463.lJO
Total rngul•rglvlng
58,939.80
58,939.80
78,958.18
Other donatlons
Grft Aid donations
Tax reclaimable
Other dgnaiion¥
7,270.00
1,817.50
7,270.
1,817.SO
17.237.20
4,309.30
1,240.00
Totsl other donations
9,731.84
9,731.84
22,786.50
Totsl voluntary Incom•
68,671.64 £
£ 88,671.64 £ 101,744.68
Of whi¢h for:
General PUTposea
Staff costs
Worfd mission
Other area5 of ministry
Social concem and relief of neéd
Caprtal projects
68,671.64
6B.671.84
92,234.63
260.00
6,145.00
88,671.64 £
£ 68.871.84 £ 98,839.63
4 other incomg
Unrestrlctod
FLsnds
D•8ignat•d
Fund$
Rè8tri¢t•d
Funds
Totsl Fund8
2023124
Totsl Funds
202Z123
Interest received
Hire ol premi$es
Council Tax ¥efund
Events
Bequest
945.62
21.504.45
1,292.01
21,504.45
1,292.01
19.207.20
20.000.00
23,742.08 £
£ 23.742.08 £ 39,207.20
S Charitsbl• aetivlti•s
Staff
Costs
Direct
Costs
Support
costs
Total Funds
2023124
Total Funds
2022123
Charitable aclNitle8
40,880.76
10,669.08
34,335.81
85.885.85
78.302.67
40,880.76 £ 10,669.08 £
(Not$ 7)
(Notg 81
34,335.81 £ 85,885.8S £ 76,302.87
(Notg 9)
Of whlch.,
Unrestricted lunds
De$ign8led fund8
Restricted funds
40.880.76
3,119.08
7,550.OLI
33,590.39
77,590.23
7,550.00
745.42
63,265.19
7,713.48
5,324.00
745.42
40,880.76 £ 10,669.08 £ 34.335.81 £ 85.885.85 £ 76,302.67
Page | 17

Si Devenick's Church. Bieldside. Aberdeen
Note$ to th• A¢¢¢unts for the Year ended 30 September 2024
6 Oovernanc• costs
Unmtrlctsd
Funds
D•Jign&ted
Funds
R￿trIcted
Funds
Total Fund•
2023124
Totol Funds
2022123
Accountancy costs
Other professional fees
600 00
600 00
2.898.00
600.00 £
600.00 £
3,498.00
7 Staff ¢o$ts and numbetS
Unrestrlotsd De•lgnat•d
Funds
Fund$
R•$trlct•d
Fund$
Totsl Funds
2023124
Total Funds
2022123
Gr088 8alarie8
Employer's N8lion81 Insuran
Pension contributions
Staff travel and othef expenses
38,236.87
38,236.87
24,790.19
1,374.54
1.269.35
1,374.54
1.269.35
7,929.27
908.42
40.880.76 £
£ 40,880.76 £ 33,627.88
The average number of employees during Ihe year was 312022r2023.. 31. No employegs roceived emoluments in excess ol
£60.000.
Inf0M￿tIOn regarding stipendiary members of the clergy. who are tec*nically not employees but offi¢e-hokJers, would normally
be induded in the above but none was in post during the year.
8 Direct costs
Unrg$trl¢tsd
Funds
Do$lgnatod
Funds
Rostrlctad
Funds
Total Funds
2023124
Total Funds
2022123
Nots6
Quota
Conduct of 8eNices
Children's & youth work
Missional Communities
Other activitses
Worfd mi35ion support
Other areas of ministry
SocAal concem & relief of need
1.439.87
899.55
595 33
84.33
1.439.87
899.55
595.33
1,160.49
790.70
475.18
322.32
6.500.QXJ
100.CX)
6,S37.48
6,81)0.110
6,800.00
100.00
750.
12
13
100.00
750.00
3,119.08 £
7,550.00 £
£ 10,669.08 £ 15.906.17
9 Support
Unrts#trictèd
Funds
Dèslgnatsd
Fund$
R•Jtrf6ted
Funds
Total Funds
2023124
Totsl Fund•
2022123
BL*ildinos. grounds & equpt mainten8n¢e
Equipment purchase
Heating & lighting
Cleaning
Insurance
Rectory Council Ta
Catering
Office expen$es
Publioty
Ounderdale Grant repayment
Fund Taising costs
6.095 11
139.82
12,595.37
5,585.09
5,117.S1
6.095.11
884.80
12,595.37
5.585.09
5.t17.51
2,119.$9
82.93
5,976.82
7,520.07
4,754.53
3.641.40
529.52
2,036.26
107.50
744.98
539.77
2,043.77
1,473.95
539.77
2,043.77
1,473.95
£ 33.590.39 £
745.42 £ 34,335.81 £ 26,768.62
Pag¢l 18

St Deveni¢k's Church. Bieldside, Aberdeen
Notss to th8 Ac¢ounls for the Year ended 30 September 2024
10 Caplt*l tsXP•TKllture
unl￿t￿¢t•d
Funds
Dtsbtgnat*d
Fund8
ReBtriGted
Funds
Total Fund•
2023124
Total Funds
2022123
933 60
933.60
933.60 £
933.60 £
11 World mi•31on •upport
Unr•striGted
Funds
Oe8ignat•d
Fund$
Rg8tri¢ted
Funds
Total Fundts
2023124
Total Fund•
2022123
Crosslinks
Fronliers
Imkert)of Training Centre Christian Trust
Milson expenses
3.000 00
1,000.00
2,500.00
300 00
3,000.00
1.000.00
2.500.00
3.000 00
1.IXJO 00
2.500.00
6,800.00 £
6,800.00 £ 6,500.00
12 Other area8 of ministry
Unrestri¢tsd De$lgnatod
Fund8
Fund8
Rgstrlcted
Funds
Totsl Funds
2023124
Total Funds
2022123
Ew8n9dicel Alliance
100.00
100.00
loo.00
100.00 £
100.00 £
100.00
13 Soclal concern & relief of need
Unrostricted Deslgnated
Fundg
Fund
Restrlctsd
Funds
Total Funds
2023124
Total Funds
2022123
Aberdeen CY￿nisn3
Cockermouth Mountain Rescue
Funeral costs
JustGiving
St Augustine's Church, Dumbarton
Rectorfs Di$¢retsonary Fund
Tearfund
614.00
86.50
5,324.00
12.96
250.00
250.00
500.00
500.¢X)
500 00
750.00 £
750.00 £
6,537.48
14 A¢counts rt¢eivable
2024
2023
Tax reclaimable
Grants
Hire of hall
Rectory Coundl Tax
Interest
3,464.20
5,967.17
2.102.00
4,941.41
10.09
10.517.70 £
5,967.17
Page | 19

St Devenick's Church, Bieldside, Aberdeen
Notes to the Accounts for thè Y¢ar Ond￿ 30 S•ptsmber 2024
IS Account• payabl•
2024
2023
ols cheque$
Staff costs
Hall maintenance costs
Heating and liqhting
Cleaning
Equipment purchgse
Dunderdale Grant repaymgnt
Stationery
Accountanvs fe6
Overseas mission
Other charitable donations
87.50
41.96
341.39
393.60
545.00
702.17
7.131.52
791.28
16.78
600 00
30.50
1CXI.88
600 00
99.48
2,OS7.17 £
3,456.81
16 Trustee rwnun•ratlon and oxp&n¥es
No Tru$lae ie¢eived remuneration or expenses
17 Related party transactions
None
18 Pension commitments
St Devenick's Church offers a WOrtpla￿ M8$ter Trust defined conlribution pension scheme. adminSslered by the Nation81
Employment Sa¥ings Trusl, to other employees eamin9 more than the qualifying threshold. Contribulions are based on
pensionable pay, and during 2023124 employer conlributons We￿ 80A of gross pay. This met the Church's obligations under
the Pensions Act 2008. Employees are invttod lo consider m8kin9 8ddit&on81 ¢onlribulions. During the yèar beginning 1
Ociober 2024, the Churd) as employer will ¢onlinue lo rnake contributions 018.10 of gross pay tor etnployees in the scheme.
19 Movement on Funds
Bal•nee at
30 Septsmber
2023
Movement in rn$ourc¢J
Incoming
Outgoing
Tran$fern
betwn fund¥
Balance at
30 Sèptember
2024
Unrestrfct•d Fun
General fund
78.251.87
92,413.72 1
78.190.2311 12,793,81)
79,681.55
Accumulat•d funds
78,251.87 £ 92.413.72 1£ 78,190.2311£ 12.793.81 1 £ 79.681.ss
Desi
nated Funds
World Mission fund
Social concem fund
Quote tund
Provision for Majof Repairs
Provision for Projects
8,602.76
842 34
16,954.34
28.645.24
10,OW.(XJ
6,800.IY) I
750.001
4,820.85
924.14
1,399.02
6,txJo.00
6.423.41
1,016.48
18,353.36
33,711.64
10,000.00
933.601
Accumulated fundg
65,1)44.68
8,483.601 £ 12.943.81 £ 69.504.89
Page | 20

St Devenick's churc￿ Bieldside, Aberdeen
Notss to th• A¢¢ounts for th• Year onded 30 Septembor 2024
19 Movement on Fund? confd
B*l*nGe tht
30 Septembgr
2023
Movement in rnsourG
Incomlng
Balanc¢ at
30 Sopt¢mber
2024
Oirtgolnu
Transfors
between funds
Restrlcted Fu
World Mission lund
Other Areas of Ministry fijnd
Social Con¢orn fijnd
Recovèry & Renewal fund
Anderson Trust (Diocese) fund
Capitsl building fund
Piojèctor fund
487.05
500.00
337.05)1
150.001
500.00
408.37
408.371
Ac¢um¥Jlatsd funds
1.395.42
1£
745.4211£
150.001 £
500.00
Explanatjon of funds
Unrestricted funds
The General fund ￿preSentS ftjnds held for the general charitable work of the Sl Devenick's Church including the
mainlenance of its buildings and equipmentfor that purp08e, Ihe R8(*orfs stipend and support ¢osl$, 8r>d thè DiocA$an
quota.
D￿l9￿a￿d fund•
Design8led lund5 are set aside by the Vestry for specbfic purposes.
The designated Wortd Mission fund is intended to promotè the Church's tharitgble obje¢live of supporting ihe
adv8ncement of the Christian religion throughout the wodd
The Provlsion for Majoi Repairs fund represenls sums sei asltje by the Vestry agalnst posslble fu￿re malor expendlture lo
repair. refvrbish or irnprove the fabric of Ihe premises occupied by the Church or for the purchase of rtems of equipment
necessary to maintain the ongoing minslry of the Churf* or to meet its legal obligations.
The Provision for Projeds fund rep￿SentS Part of a bequest received during the year and provides the opportunity lo
und¢rtak¢ a project, 8$ yel unspecified, for which there would be insLrfficient unrestricted fiJnds.
Restricted funds
Resiricted funds have been donated to Ihe Church for s￿elfie puposèg and may Only be usèd by the Tmstees lor thosè
purposes.
The restri¢te<l World Mi55ion ft>nd represents donations made in line the Church's tharrtable objedive of supporbng
the adv8ncerrent of the Christk?n religion throughout the worfd.
The Othei ATeas of Ministry Fund repre8en18 donalions made to support other aspe¢ts of Chri8ti8n ministy in line wilh Ihe
Church's charitablè objective of advan￿n￿ the Christian religton throughout Ihe worfd.
The Social Concèrn lund represents donations made to provide relief to those in need throughout the worfd,
The Rè¢overy & Renew81 kjnd and the Anderson Trust IDi¢xesel fund represent grants made to the Church tr spec1￿C
purposes which have yel to be fulfille¢J..
The Capital Project fund represents donations made lo undertake rnajor repairs or iefufbishmenl lo the fabric of the
premises occupied by the Church tsi for the purchase of major items of equipment.
The Projector fund is the balance of fvnds after the purthase of a projectorfor the church and is available for upgrading
softhre for operating the projectoi or for the pur¢hase of another projector.
20 Analysis of net assgts by fund
Unre¥trict*d
Fund$
D¢signat•d
Funds
Rgstrlctsd
Funds
Totsl
2023124
Ttstsl
2022123
Current assets
Debtors
Cash at bank and in hand
10,517.70
70,645.08
10,517.70
141,225.91
5.967.17
142.180.81
69.504.89
1,075.94
Cr8ditor8 due within one y￿r
1,481.231
575.04 } (
2,057.1711
3.455.81 1
Net Assots
£ 79.681.55 £ 89,504.89
500.00 £ 149,686.44 £ 144691.97
Page | 21