FYVIE PARISH CHURCH
End of Year Financial Statements
Year Ending 31 December 2024
Registered Scottisli C.liai'ity Number.. SLU01475
Church of Scotland Congregation Number: 342020
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Reference and Administrative Information
charf¢y Narne
Fyvte Parlsh church
charity Reglstratlon Number
SCOD1475
Church of Scotland Congregation flefe￿nCe No 342020
Contact Address
Mlnister
Session Clerk
Keeper of the. Roll
(hufth Officer
Fabrlc Convener
Independent Examiner
Banke.rs
Virgin Money
Twstees
Registered Scottish Charity Number.. SCOOI475
Church of Scotland Con8re8ation Niimber: 342020
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Trustee's Annual Report- Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The ChLJrch is administered in accordance with the terms of the Deed of Constitutlon
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congregational Board 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 skllls. The Congregational Board is appointed from
within the congregation and member5 of the congregatlon are invited to nominate individuals who
are believed to have the skills and commitment to contribute to the management affairs of the
Church. Board members are then appointed at the Stated Annual Meeting and serve for a period of
three years after which they must seek re-election at the next Stated Annual Meeting.
Organisational Structure
The Congregational Board Is chaired by the minister. Certain responsibilities are delegated to the
Finance Group and to the Property Committee as appropriate. The Kirk Session which met five times
during 2024 is responsible for the splritual affairs within the Church. Within the Se55ion, separate
groups have responsibility for publicity and pastoral care.
Objectives and Activities
The Church of Scotland is Trinitarian In doctrlne. Reformed in traditlon 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 and throughout a territorial ministry. It co-operates with other
Churches in various ecumenical bodies in Scotland and beyond.
Worship is held every SL¢fbday during the year with joint Service5 during the summer months with
Rothienorman Parish Church. Online weekly seNices of worship were also made available for all to
view. Special services for Weddings, Funerals and Baptisms are also held if and when required.
Under the direction of an organist and choir mistres5, a choir which is open to all in the congregation
and community leads praise on Sundays as well as participating in other mu51cal events in the parish
and beyond.
Glebe House Church Centre, owned by and adjacent to Fyvie Parish Church, is used by many
affiliated church group5 a5 well as community organisations. Church groups include a Woman's
Group.
Achievements and Performance
There is a core group of worshippers who join together most Sundays for worship. the numbers
varying depending on the time of year due to the Parish being 51tuated in a rural community.
Registered Scottish Charity Number.. SLU01475
Church of Scotland Congregation Number.. 342020
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During 2024 the Women's Group, Yoga Grouptr Communlty Choir, Sewing Group and Book Group
met and various annual fund raising activities carried out. These activitles alonE Wlth hire of Glebe
House for Community Council meetings and general election voting generate invaluable income.
Garage sales, communion lunch and coffee mornings were held at Glebe House during the year
along with a weekly Soup Cafe. All are very popular and as well as rai5in8 funds, provide a great
opportunity for fellowship within the wider communlty.
The Women's GroLtp meet monthly wlth various speakers at their meeting5. Their help at fundraising
is invaluable.
A yoga and pilates group regularly meet at Glebe House and this also generates income.
The Church continues to provide pradice and concert facilities for the Community Cholr at Fyvie
which has over 40 members. The Church also provlded the facilities for various musical events and
Community Choir concerts as well as participating in Aberdeenshire Councils Doors Open Day5 in
September.
Financial Review
The Charity's principal source of income is donations from members and Gift Aid tax refunds.
Substantial funds were raised by members through activities such as the garage sales, coffee
mDmings, Soup Café, musical events and donation5 by the Community Choir, Yoga Group, Womens
Group, Sewing Group and Book Group.
Reserves Policy
The Trustee's policy is to hold reserves equivalent to 3 months running costs including pay1£160001
to provide for the continuing work of the Church and to maintain its properties. This is achieved by
maintaining investments that generate income. At present there are no specifically desi8nated
fund5. This policy is subject to an annual review.
The sale of the Scout Hut and Earages adjacent to Ardlogie House (formerly the Old Manse} was
flnali5ed in January 2019. These funds went into a Consolidated Fabrlc Fund and current balance 15
£52.020.
Statement of Trustee's Responsibilities
The members of the Congregational Board must prepare financial statements whlch give sufflcient
detail to enable an appreciation of the tran5actlons of the Church during the financial year. The
Members of the Congregational Board are responsible for keeping proper accounting records which,
on request, must reflect the financial posltion of the Church at that time. This must be done to
ensure that the financial statements comply wlth the Charities and Trustee Investment (Scotlandl
Act 2005, the Charities Accounts (Scotlandl Regulation5 2006 as amended by the Charities Accounts
(Scotlandl Amendment Regulations 2010, and the Regulations Anent Congregational Finance
approved for by the General Assembly of the Church of Scotland in 2007. They are a150 responsible
for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or
detection of fraud and other irregularitles.
Registered Scottish Charity Number.. SC001475
Church of Scotland Congregation Number.. 342020
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Approved by the Trustees and signed on their behalf.
Clerk tu the Kirk Session
Date.. 11 fvlwrcli £OLS
Registered Scottish Charity Number.. SC001475
Church of Scotland CowTrgreEation Number.. 342020
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Fyvle Partsh Church
SC001475
Independent Examlnees Report to the Trustees of Fyvie Parlsh church
I report on the atcounts of the charity for the year ended 31 December 2024. which are set out on pages
7tol2.
Respertive responslblliti85 of tllSStees and examiTreT
The charity's trustees are responsible for the preparation of the accounts In accordan￿ with tlie terims
of the Charities and Trustee Investment (Scotlandl Acl 2005 and the Charities Accounts Iscotlandl
Regulations 2006.
The charity trustees consider that the audlt requlremÈnt of Regulalion 1011) {dl of the Acr.ounts
Regulations does not apply. It is my re5pDnsibilily to examine the account5 as required under sectKJn
44111 Icl of the Act and to srate whether particular matters have come to my attention.
Basis of independent examlnerfs 5tatemefit
My exawninJtion is cariied out in accordance wf(h Regijlation 11 of the Charitles Accounts (Scotlandl
Regulations 2006. An examinatlon Includes a review of the accounting rewrds kept by the charity and a
comparison of the accounts presented wlth those records. It a150 includes conslderation of any unusual
Items or disc105ures in ihe account5, and seeks explanations from the trustees concerning any such
matters, The procedures untlertaken do not provide dll the evidence that would be required in an audit,
and consequently I do not eKpress an audit oplnion on the view given by the accounts.
Independent examlnerfs ststement
In the course of my examination, no matter has come to my attentioii.
which gives me reasonable cause to believe thal Iii any material respect the requirements:
to keep accounting records li) accordance with Section 4411) lal of the 21K)5 Act and Regulation
4 of the 2006 Accounts Regulations, and
to prepare accounis which accord with the acLountin8 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.
Date.. 15 April 2025
Registei"ed Scottisli Charity tyumber: SC001475
Church of Scotland Congregatlon Number-. 342020
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Fyvle Parish Church
Receipts and Payments Account
Year ended 31 December 2024
Unrestrlrted Restricted Endowment Total
Funds
Funds
Funds
2024
Total
2023
Receipts
Donations
Legacies
Activities for generating funds
Bank & Deposit Income
Investment Income
other Income- Consolidated Fabric Fund
Note
25,381
106
5,489
534
4,642
25,381
106
5,489
534
4,837
28,074
2,500
4.177
658
4,129
194
36.153
194
36,347
39,539
Rental of Premises
Sale of Assets
Sales of Investment5
Grants
Weddings & Funerals
Other Receipts
Total Recelpts
825
825
355
2,135
3,803
42,916
2,135
3,803
43,110
1,070
2,332
43,296
194
Payments
Cost of generating fLtnds
Charitable Activitie5
Governance Costs
Adjustment
Total Payments
47,395
47,395
49,202
47,395
47,395
49,202
SurplusllDeficit) for year
4,479
194
4,285
Registered Scottish Charity Number: SC001475
Church of Scotland Congregatlon Number.. 342020
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Fyvie Parish Church
Statement of Balances
At 31 December 2024
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
2024
Totsl
2023
Bank & Deposlt Balance5
Bank & Deposit balances blf
26,114
3,913
30,027
35.933
Movement in year..
Excess of Receipts over Payments
-4,479
194
4,285
-5,906
Bank & Deposit balances clf
21,634
4,107
25,742
30,026
Investments:
cost £114,235
131,037
10.957
141,994
134,250
Assets
Gift Aid Roceivable Dec 24
Rothie Share of Expenses Receivable
Pulpit Supply
2,570
2,570
499
1,591
Liabilites
Organist
Investments:
Unrestricted Funds are held by The Church of Scotland Investors Trust and comprlse of
Growth Fund - Gerberal CongreEatlDnal Purposes
Income Fund - General Congregetional Purpose5
Restricted Funds are held by The Church of Scotland Investors Trust and comprise of
Growth Fund - Grave Maintenance Fund
IncoFne Fund- Restricted Legacy Fund5
The accounts were approved by the Klrk Sesslon and Flnancial Board on Ilth March 2025
For and on behalf of the Kirl( Session and Financial Board
Registered Scottlsl) Charity Number: SC001475
Church of Scotland Congregation Number: 342020
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Fyvie Parish Church
Notes to the Accounts
l. Trustee REmuneratlon and Related Party Transactlons
ho Is a member of the Session and Congregationa l Board, received £l,B54.00 as
Church officer
During the year the Minister and four141 trustee5 recieved reim bursment of expellse5 incuThed
tatalling £4,673.80
2. Movements in Funds
At
01.01.24
At
Receipts Payments Transfers 31.12.24
Unrestricted Funds
Current Account
Deposit Account
Fyvle Klrk Session Account
COS General Congregational
Purposes Depasit Fund
18,609
42,382
47,395
1,093
96
1,189
6,411
26,114
438
42,916
6,850
21,634
47,395
Restricted Funds
Grave Fund AcLount
3.913
194
4,107
3,913
194
4,107
Endowment Funds
None
Total Funds
30,027
43,110
47,395
25,742
Purposes Depo%it Fund for Generdl Congrgational Purposos is held by The Church of Scotland Investors
Tiust
Pur
ose of Restricted Funds
The purpose of the Grave Fund Account (Restrictedl is to servlce the ongoing work of the Church,
whilst the Grave Fund provide5 for the upl(eep and malntenance of designated 8raves.
Re8lStered Scottish Charity Number.. SC001475
church of Scotland ConEreEational Number: 342020
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Unrestricted Restricted Endowment
Funds
Funds
Funds
2024
2024
Total
2024
Total
2023
2024
3. Analysi5 of Donatlons
WFO Scheme {non Glft Aldl
Gift Aid Donations
Tax Recovered on Gift Aid Donatlons
Ordinary Offerings (Open Platel
Other Offerings
Congregational Organi5ational Donations
Choir
17,454
2,676
2,411
17,454
2,676
2,411
17,354
5,723
2,557
1.580
1,260
1,580
1,260
1,180
1,260
25,381
NB.. CongreEational Organisation include Book Clijb, Yoga Group, SewiNE Group
25,381
28,074
4. Analysis of Payments
Costs of generatlng fund5
Investment Managers, fees
Charitable Attivities
Minstries & Mission allocation
Presbytery dues
Voluntary Additional Stipend
Minister's expenses
Ministerial Assistance
Pulpit Supplv
Other staffing costs
Fabric repalrs & maintenance
Council Tax
Heat and light
Insurance
other building costs
Church office expenses
Organ & mu51c
Printing, stationery & postage
Other Expenses
16,574
16,574
20,125
232
997
997
861
645
6,613
7,729
3,048
4,928
3,800
917
645
6,613
7,729
3,048
4,928
3,800
917
1,121
8,027
3,741
2,978
5,019
3,638
697
397
397
396
1,747
47,195
1,747
47,395
2,367
49.202
Governance Cost5
Independent examiner's fees
Other Payments
Purchase of assets
Purchase of investments
Registered Scottish Charity Number: SC001475
Church of Scotland Congregation Number: 342020
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5. Mlnlster's Stipend
All Church of Scotland Congregations contribute to the National Stipend Fund which bears the
Costs of all mlnisters, stipends and employers, contrlbutions for national insurance, pension and
housing and 102n fund. Minister5, Stipend5 are paid in accordance with the national stipend
scale, which is related to years of seNlte. For 2024 the minimum stipend was £31,642 and the
maximum stipend in 5th and subsequent years of service was £38,884
6. Collectlons for Third Parties
2024
2023
559.16
Christian Ald
179.02
Regsitered Scott15h Charlty Number.. Sc￿1475
Church of Scotland Congregatlon Number: 342020
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APPENDIX
FUNDS HELD ON BEHALF OF YHECONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2024
2023
CAPITAL ACCOUNT
CrÈdit Balance5 held at 31 Decernber at cost
Market Value of Balances at 31 December
REVENUE ACCOUNT
Credit Balance at 31 December
TEMPORARY ACCOUNT
Credit Balance at 31 De￿mber
52,020
49.658
Notes
f any of the obove lines do not opply to your con9regution for both of the yeiyrs being reported then they can be removed
from the note.
The note only requKres the yeur endfigurefor eoch yeor to be shown. Detolllng the movements 15 IIGt necessL7ry but con be
shown us udditlonal dFsclosure if corFsidered cpproprlote.
Included in the balance ut 31 December 2024 is £2,592.37 interest thu¢ hos been tipplied durlng 2024
Included in the balonce ot 31 December 2024 is £230.99 odmlnstrntion costsfor 2Q24
RegsStered Scottish Charity Number.. SC001475
Church of Scotland Congregation Number: 342020
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