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 chU￿h of Scotland
Charity registration number
SC001235
Congregation reference number
311920
Address
I'nigteeq
Minister
Sesslon Clerk
CoDgr¢g*tioDal Trwvr¢r
Gift Aid Convener
Inde￿nd¢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 cOng￿84110n and induc*d b). Pr￿by*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$b￿Crian 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 I￿ated 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 Child￿n 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. Child￿n 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 s￿rtIng 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 ChU￿h.
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 c￿np1e￿d OVLT the forthwmin8 yeors I￿lude.
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 n￿lleTS 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 Pr￿n1¢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 cOnsequen￿Y 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 ￿cOrd￿Ce 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 ￿£0￿nting rec4ThLs and cOm￿Y 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 fi￿ds.
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 2￿3 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
ReP￿r 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 *I￿ndS and ¢mployeTS C(mtn'butions for national insur1￿Ce. 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 stI￿d 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
Bal*n£e al
l J4tt 2024
Balance at
Transfern 31 Dec 2024
Rtteipts
P*yments
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 T￿￿teeS 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