Statement of Accounts For the year ended 31 December 2024 Scthish Ch¥ity Number: SC001235 Cowrwx Referw numbw 311920
BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 CONTENTS PAGE Kirk Session and professional advisers Trustees Annual Report Independent examinerfs reFM)rt to the trustees Statement of receipts and payments Statement of balances Notes to the financial statements The following pages do not forni part of the financial ststements Detailed statement of receipts and payments 12 Appendix 14
BUCKIE NORTH & RATHVEN PARISH CHURCH OF SCOTLAND MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS Regist¢red ¢harity narn¢ Bucki¢ North & Rathvcn P¥ish chUh of Scotland Charity registration number SC001235 Congregation reference number 311920 Address I'nigteeq Minister Sesslon Clerk CoDgr¢g*tioDal Trwvr¢r Gift Aid Convener Indend¢llt Examimer Banker# lir¥in 10). 161 MÉd Stre Keith. Moray AB)5 5BL
BUCKIE NORTH & RATHVEN PARISH CHURCH OF SCOTLAND TRUSTEES REPORTS YEAR ENDED 31 DECEMBER 2024 The Tntstees preseni their report and the unaudited financial statements of the charity for the y&8r ended 31 December 2024. REFERENCE AND ADMINISTRATIVE DETAILS Rclcrcncc and administraiive details are show'n in the schedule of members of the Kirk Session and l)rofessional AdN'isers on page l olthe financial staiements. STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document Thc Church is administered in accordance with the nns of the Uniwy Constitution. From I. July 2024 a Union was fornied bett4.een Buckle North Parish Church and Rathven Parish Church. Recrultmertt and AppointmeDI of Trusttts Thc Kirk Se55ion mcmbcrs arc thc Eldcrs of the Church and ate chosen from those members of the Church w'ho are considered to have the appropriate gifts and skills. Th¢ Minist¢r. who is a m¢mber of the Kirk Session. is el¢ct¢d by the cOng84110n and inducd b). Prby*ry. Organisational Strneture I'he Kirk Session w"hi¢h meets 8 limes a year is responsible lor Civil and Eccle5iaStical affairs within the church. OWF.CTIVES AND AcfiviTIES The Church of Scotland is Trinitarian in doctrine. Reforni¢d in tradition Pre$bCrian in policy. It exisL8 io glorify Cjod and to work for th¢ advanccmcnt of Christ's Kingdom throughout the world. As a national church it acknowledges a distinctive call and dury to bring the ordinances of r¢ligion to the people in every parish of Scotland through a t¢rritorial ministry. li co-operates with other Churches in various e¢um¢nical b(Mlies in Scotland and iwond. Details of Buekie North & Rathv¢n P•rish Chur¢h of Srotland BuLkie North is a Church buildingy and f¢llowship of thc North East and Northern 151es Prcsbytery and is Iated in thc north-eastern quadrdnt of Clun). SquaTe. righi in the hean of the town. At prthyni the congregation numbcrs 197 members. most of H'hom live within the Burgh. The Buckle North Church is a focu5 for the communiry currently attraciing appmximai¢lJ' 55 adults and 14 Childn to worship cach Sunday morning. A further 130 view online ¢ach Sunday in th¢ morning and 230 vi¢w in thc evening. The churLh hall is wcll by variou5 church and community groups due to its central )sition,1gr8e capacity, ease ofaccess and spacious parking in the town square. Worship - Servic¢s of Worship ore held ai I 1.00 am m05t Sundays in the year. Holy Comrnunion is cclcbratcd on the firsi Sunday ofMar¢h, June. September. and Dccembcr at I 1.00 am. Wc also lake a group to worship in the Care I lome5 on th¢ first and last Sundays of the month. (Neiherh& Burnbank ond Linn L(rt). Special services during tkcember io sUp)rt those who have lost loved ones. Our Church is in collalKJration with the Church"s BereaN'ement and in town with the local Funeral Dir¢ctors. Café Chureh - m¢¢ts in th¢ Church Hall on the I" Friday of every. month from 2pm - 3.30pm with the speak¢r being R¢v Jaco Boonzaaire. There can be up 10 28 attendees from all denominaiions in the iown and residcnts from the Care Homes also join 8. this meding is open for an)'one to attcnd.
BUCKIE NORTH & RATHVEN PARISH CHURCH OF SCOTLAND TRUSTEES REPORTS YEAR ENDED 31 DECEMBER 2024 The Guild - The Guild continues to meet fortnightly. on thc fir51 and third Monday5 of the month. from (ktober till the end olmarch. As always, National Guild guiiklines are followed when planning the syllabu& which again covcr a variety of topics, presented bv speakers. We have four s new projects. 2 National and 2 International and wc will do our b¢ t0 5UPWt th¢m. Our mcmbership this ye4r 1$ 31. Sunday Sehool - is now known as JAM (Jesus and Me), and children from pre-school age to Primary. 14 currentl). meet in the Hall at 10.30 am. The group is supwrtcd by parcnts and friends who &ssis¢ weekly on a rota bosis. Bible Study and Training for Outreaeb Mcets cvcrv Wcdnc5day ai Bucki¢ North & Rathven Parish Church with 14 atiending. Bible Study and Training for Outreach. Monday Club - Thts is a new venture which began on P Scpthber 2024. Th¢ Club meets weekly on Monday% from 6.30pm to 8 pm. Approximaiely 15 children of Primary Schi>ol age attcnd and thc arc 9 adult hclpcr5. Childn cngag¢ in various aciivities such as Swing Ball. Space Hoppers, Parachul¢ Games etc. There are also quieter activities on offcr e.& Cratl Lard tiames, PuU1 etc. There is no charge for attending the club. 3-C- $ (CotTee Clai¢ alld CompAny) - This meeting takes place lyn the Mondays between Guild mcctings at 2 - 4 pm in Room 2. All a welcome and some bring their Knittin& CrochcL or other Crdft to work on. but the main principlc is Company and Chat. AiM)ui 12 - 5 5 attensts. Indoor {Carpet) Bowling Clvb - Thc Club meets on Weth)esday and Friday evenings from Octobcr to April and provides a Cial &8 well as a srtIng activity for those who thke parL The Club is open to all members of the community and Would welcome new members. Chureh Hall- is used regularly for CotTcc Mornings, Strawberry Te4 and Community gatherings. Holy Week - For many years, Buckle North & Rathven h&$ joined in rothtion, with the other F¢llowships in the To?). to ¢¢l¢braie Easter. b) way of daily Communion Breakfasts, Evening Communion on Maundy Thursday, and a Spe¢ial Service on GO Friday. Local Fellowships share the hosting and Leadership. of all thc5c S¢rviccs. CHURCH GIVING Chrlstlan Ald - During Christian Aid Week all denominations work together to raise fvnds. This is achicvcd b). a Coffee Mornin& and other colle¢¢ions. Fo Battks- tktrnations of foodstuffs can still be receivcd from the congr¢gation to aid the local f(K)d banks.
BUCKIE NORTH & RATHVEN PARISH CHURCH OF SCOTLAND TRUSTEES REPORTS YEAR ENDED 31 DECEMBER 2024 ACHIEVEMENTS AND PERFORMANCE SinL¢ the l&si E¢cl¢si&siical Propery Repon was received mosi of the work requiring anention to the church. Ilall and Mansc h&s bccn undcrtakcn involving a considcrable amount of r(K>f work and repl&ccment ofguttering. Recently a hiBh-level 5urYey of ihe tower and the clock was undertaken. The rcport show5 qultc a lot of remedial work is required on the tower. Some stonewoTk and rewinting are rL"quircd at a lower level on thL Wcst wall ol.the Church. M*jor Refurbishment Plan The major work to be undertaken ov¢r the next 4 or mor¢ y¢8r5 include: l) Remedial work on the Tower and Repointing of the ChUh. 2) Major renovation of the Clo¢k w&8 undertaken in 2019 ai a cos¢ of £IO.(K>O financed by a l.ocal Charity. In 2024 lh¢ C14Kk was ov¢rhaul¢xl and fvndcd by a Grani from the local authority Common Go(Trd Fund. 3) Work on thv South Elevation scheduled for early 2020 al a cosl of £34.000 financed by a Local Council Grnnt 01. 500/0 and our ow'n Repair Fund. This h&$ now been Completed. 41 Repair Renovation and Paintin8 of the Louvers in the Tower complded 2019. 5) The Vcstibul¢ And insid¢ of th¢ Sanciuary have been repaintrd. Thc major work still to bc underthken and cnp1ed OVLT the forthwmin8 yeors Ilude. 6) Replacemcnl of the Central Heating Boiler {scheduled for completion in January 2025). 7) Adding double gla7.ing units to th¢ inside of thc Church window8.
BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND INDEPENDENT EXAMINER'S REPORTTO THETRUSTEES OF BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2024 I r¢port on the acwunts of the charity f(x the yew endd 31 Ikc¢rnber 2024 set out pages I to 14. RLSPLC"I'IVL RESIY)NSIBILI"IILS OTr I"RUS'fLLSAND INDLPLNDLN'T EXAMIIIER The chariry's tyuAees are responsible for Ihe pTe[w8li( of the accounts in accoTdance with the ternJ5 of the L'harities and I rustee Investment (Scotland) Act ?1105 and the C'hanttes .Iccounts (Scotland) Re8ulations 21K16. -1kn¢ chanty's twsi¢es wnsider that the audit requirement ol- Regulation 10 { I l (d) ol- Ihe Accounts R¢8ulats"ons does not apply. li is my r¢sp)nsibility to state. on the basis of my examinaDon as required under sectt.on 44(1 l (c} ol. the ACL whethLY pwttculaT nlleTS hav¢ ¢Dm¢ to my attenknon. BASIS OF IfiDEPEf4DENT EXAMINER'S STATfr:MENT .ly ¢xaminaiion Is ¢aTried oui in acwrdanc¢ with Regulati( I l of the Charities Accounts (Scotland) Regpulations 2(K)b. An examination includes a reviem. ofthe accounting records kew by th¢ chariry and a comparison of ihe Coun15 Prn1¢d with those Tecords. It also includes consideraiion of any unusual Iiems or disclosures in the nIS. and sc¢king explanations from vou a5 tTUStees concerning any Such matters. 'I'he pr(edures undenaken do noi PTOVKl¢ all the ¢videnc¢ that would be required in an audit. and cOnsequenY I do not express w) audJ"t OPiniLM on whether the accounts pr¢s¢nl a 'true and lair view,. INDEPEIYDEYT EXAMINER'S sfATEMENT In Lonneltiun with my examination. no mati¢r has io rny aN¢niiun'. ( l ) which gives mc rawnablc causc to bcli¢v¢ thal in ny mrf¢Tial r¢spe¢t the truste¢s have not met the requirements to ensure that.. propw ¥¢ountin8 re¢ords are kept in cOrdCe with section 44{1) {#) of the 2005 Act And Regulation 4 of the 2(M)6 Axounts R¢Bul•tions' and acco¢S gte prep#Ted which agree wiih the £0nting rec4ThLs and cOmY wilh RegulatlDn 9 of Ihe 2006 Accounts Regulati($. or (2) to whiclL in rny Opinio anen11( should be drawn in order to ¢nabl¢ o prow understandinB of the -cniirtf f¢} he rth*g=17ed
BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND STATEMENT OF RECEIPTS AND PAYMENTS YEAR ENDED 31 DECEMBER 2024 Unrestricted Funds Restricted Funds Totsl Funds 2024 Total Funds 2023 Not• REC.Eiwrs Incoming resourcos from generatinb fi&nds". Voluntary income A¢tiviti¢s for g¢n¢rating funds Investment income 81.428 48,470 13,952 13.952 12,728 TOTAL RECEIPTS 95,476 61.198 PAYMENTS Costs of g¢n¢rating fids. Costs of ¥enerdting voluntary incom¢ Ch8ritabl¢ activities Governance costs (164) (69,027) (923) (70,114 (164) (7&310) (923) (321) (64.953) (850) (66.124) (9283) TOTAL PAYMENTS (9J83) (79J97) SIIRPLIISI{DEFICIT) FOR THE YEAR PRIOR TO TRANSFLRS 19.729 {3ffj50) 1@079 (4.926) Transfer betwttn funds 18(M)) NET SURPLI:SI(DEFICIT FOR THE YEAR 18.929 (2JSO) IA079 (4.926)
BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND STATEMENT OF BALANCES 31 DECEMBER 2024 U*re8trieted Fundi Ro8tiieted Funds ToiAI Funds Totsl Funds 2024 2023 (nole 9) IDOte 10) IP4D% RF.CONCII.IATION Cash Ai bank. 011111124 Surplu$/lDeficit) foT year Cash 8t bank 31112124 7.027 18.929 3.174 10.201 16.079 15.127 (4.926) 324 26,280 10,201 BANK & C:ASII IIALANCES l.'nres¢ricttd Fund¥. ljank curTClll &C D¢sigiial¢d R¢5w¢ Funds Fubfii Fwid Guild Fund Sunday School Bowling Club Session P'und 4478 17.487 269 1.232 1,759 316 415 3,487 69 .229 1.310 i33 7.027 ReJtri¢ied Fundi: Repair Fund R¢s¢rve Fund 289 3,139 35 324 3,174 'IO'I'AL BANK & CASH TriJJ¥D5 26.280 10,201 INN'F.S'I'MF.NlS aj markel val•¢s Cost Value L330 3J17 ASSETS Gift Aid accru¢d on d(ationS at v¢ty md 2,165 2,939 The notes on p8¢s 8 10 10 form an integral part ofthcse m)unts. These financial slaternents We 8pwovfyJ and signed by the rnembff of the comrnitlee a] authoti5ed for i8su¢ on .a&. loa i a .>
BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2024 ACCOIINTING POLICILS Ba8ig of g¢¢ountlng These accounls hai'e been PTepAred on the Receipts & Payments bASiS in a(d0n¢¢ with th¢ Charities & Truste¢ Invesimeni (S¢otland) Au 23 ond the Charities Accounts (Scoiland) Regulations 21X)6 las amended). VOI.ISNTARY INC'OME Unrtstri¢ttd Restricted Total Funds To¢al Funds Fund$ Fyndi 2024 2023 DonatiOlbS WF'() scheme (non Gift Aid) (iitl aid donalions T&x re¢ov¥Yed on Gift Aid Ordinary olTerin¥s (open plate) Other donations from church orbbanisations W¢ddinbFs & funerals Donations Thc transfer of the union balanrK Sundries 9,453 14.495 6J98 9.4. 9,327 15.081 5.756 9,758 6J98 2,475 2,63.$ 2.47.S 2.63.15 2.086 2,.357 1,7 757 2S.056 240 240 Cirants re¢¢ivable C'oTnmon (ioixl Fund 5.633 Othtr income Guild Sunday Schwl Bowlinbb Club Session RePr fund 3237 797 3.237 797 2,603 499 182 182 184 20 75,795 5ffj33 81.428 49.349 INCOMING RF.SOIIRCLS FROM ACTIVITIES FOR GENERATING FiINDS Unrutricted Restricttd Totsl Funds Total Funds Fund$ Fynds 2024 202.3 General fundratsing Rcntal of premises Gleb¢1ond 7A62 6Jg) 7,462 6J90 .050 4.678 13,9S2 12.728
BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2024 INVFSTMENT INCOME Ilnrestriettd Restriet¢d Total Funds Total Funds Funds Fund3 2024 2023 Dividends COSTS OF G F.NERATING VOLIINTARY INCOME UnreJtri¢ttd Restritted Total Fundj Total Funds Funds Funds 2024 2023 Donation envelo 164 IfA 321 COSTS OFCFIARITABLK ACTIVITIES Ilnrtjtricied Rutrirted Total Funds Tothl Funds Funds Funds 2024 2023 Chur¢h ¢xwith'tur¢ Other Funds ¢¥ltUre 57.983 6.970 4.027 9383 13JlO 69,027 9383 78JlO 64.953 GOVERNANCE COSTS Ilnrestricted Rejlricted Tots)l Fundy Totsl Funds Funds "unds 2024 2023 Accountancy fees 923 923 850 STAFF C.OSTS AND F.MOLIIMF.NIS All Chvrch of Scotland congTegations contritwic io th¢ National Stip¢nd Fund which bears the C041s of all th¢ mini%tcr's *IndS and ¢mployeTS C(mtn'butions for national insur1Ce. pcnsion and housing and loan fund. Mini51cr'5 stip¢nd$ 8re patd in accordance with the nalional stipend scale. which is related to years of service. For the year undeT review the minimum stId w&8 £31.642 (2023.. £30.135) and the maximum stipend in the 5th and 5ubw4ueni years of service £38.884 (2023.. £37.032). TRUSTEF. REMUIYKRA TION AND RELATED PARTY TRAIYSACTIONS No trnsi¢¢s or a peT9)n relaied to a tTUStee had any int¢51 in any contract or transaction eni¢r¢d into by the charity during the year.
BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2024 10. RF.STRIcfED INCOME FiINDS Baln£e al l J4tt 2024 Balance at Transfern 31 Dec 2024 Rtteipts Pyments Repair Fund Reserve fund 3.139 35 S633 (9383) 289 3,174 S633 (9383) 324 11. UNRESTRicfED INCOfvIE FIIYDS Balance #i l Jan 2024 Ba14n¢e 41 Tr#nJfers 31 Dec 2024 Receipts Payments General Funds DesigTnaied Reserve Fund Designated Fabric Fund Guild Fund Sunday Schwl Fwid Bowling Club S¢ssion Fund 389 3,487 69 1.229 1.310 190 8S176 106,087) i is,0001 14,0 200 478 17,487 269 1,232 3.237 797 {3234) (348) 1325) 1120) 316 182 7.027 (70,114 (800) Purposes of Desi%nAled Trunds Reserve Fund: I'h¢ I'rustces have set aside emeTB¢ncy funds to Biv¢ any othcr fund a loan if required. Any such loan being Tepwd wh¢n the Siiuaiion imFYoves. A restricted reserve provides a i¢mporary hom¢ for any receiys which will be£oft Foymenls. frmbric Fund: Tlie TteeS have s¢t aside Trds foT th¢ maintenance of the church and manse properties. Purposes of Restricted Trundl RepAir Fund: This is to provide funds. Ihrough Various r¢stri¢t¢d fundr4isin8 events and from restricted donation& for variou5 Pl0J¢S as a8reed by the Trustees. The inain i¢¢m for which rcstrict¢d fund5 are now r¢quir¢d 15 for the refurbishment of the tower. 10