AUCHTERARDER PARISH CHURCH OF SCOTLAND REPORT AND ACCOUNTS For the period ended 31 DECEMBER 2024 Scottish Charity Registration Number . SCOOI 688 Church of Scotland congregational reference number . 281699 Accounittncy Services (Auchlerarderl Lld 4 Excel Houso Maidenplain Place Ab¢ruthvcn Pt13 IGW 1.89auchierardor.co.uk
onten Page Report ol the Tru5te6S Independenl Examtners Report 10 Staternent of Financial Activitie5 Balance Sheel 12 Accounting Policies 1J Notes to Ihe Financial Sthiemenis 14 Detailed Statement of Financial AtlivitiÈs 21
AUCHTERARDER PARISH CHURCH OF SCOTLAND TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2024 Th& trustees present their annual report and Ihe fi.nancial statemenls ol the char¢ty lor the year ended 31 December 2024. The financial siaiemenis havè bèen prepared In accofdance with the accounting poli¢ies set out on page 11 and comply with the General Assembly Regulations for congrègational Finance. Ihe Charitbas and Twsiee Inveslrnènt Iscouandl Acl 2005. the ChIlle8 Accounts Iscollandl Regulations 2006 las amended) and Accounlinq and Reporting by Chartties.. Statem•nt of Recommended Praclico applicable lo Gharitios prep3Ting Ihéii accounts in accordance with the Financial Reporting Siandard applicabl8 in the UK and Republic of If&land published on 16 July 2014. 08JECTIVES AND ACTIVITIES ObJ•ctlv•s and Alms The Church ol Scotland Is Tnnilarian In d¢xirine. reformed in Iraditbon and Prasbyteri8n in polily. It exisls to glorily God and lo work lor Ihe advancemenl ol Christ's Kingdom throughout tho As è nalion81 Church, It acknovAed9es è dislinctive call and duty to bring Ihe ordinances of relkJion lo the people In every parish of Scolland. through a lerritonal ministry 11 co.operates wllh Olher Churche5 in various ecumentcal bodies in Scotland and beyond Sèrvices of Worship are norrnally *•ld at 10 30arn èvery Sunllay. Communion is celèbrated In May. and Novomber, wilh Inform81 cOmmunn services hold 8t the end of each month after the main service. We also have a midweek worshlp service at 2pm on a Wednesday. Mlnlst•r¥ R•port The ctturch has again made go¢)d progress wilh around 100 people attending h¥oiship rnosl Sundays and another 25 on Wednesdays We hawe added about 10 new members in the past year Our core service ol worship on SunLlays provide5 Chr15tian worship and teaching lor a rw99 ol Bdulls and young paople, and our monihiy Messy ChLbrch h88 atK)ul 40 people atten&n9, mostly children ap.d young lamllles. Sunday aclivitles ar• supported by various rnweek groups Including Archway lun¢h Club to rneel the needs ol the lonely and vulnerable. 8 Frthy evening youth club. and Sunday evening youth Christian fellowship Pastoral visiting lo thè is by th• old•rs and supported by a l•am of 1 S pagtoral vlsltorn. Our Church Centre Is open 7 days a week and offer5 space for aozens ol community groups ag well as our own food bank and community garden. This year we have also opened a Community café 2 days per vleek and we have secured a grant lo cover the cost ol Ihe café manager for one year Under the Presbytery Plan. Auchlerarder will take responsibility for Aberuthven Church as a Local Mission Church. AUCHTERAROER PARISH CHURCH FINANCIAL REPORT 2024 FIN Page I
AUCHTERARDER PARISH CHURCH OF SCOTLAND TRUSTEES. REPORT Icontinuedl YEAR ENIDED 31 DECEMBER 2024 ACHIEVEMENTS AND PERFORMANCE Two well established prayer groups are running in Ihe chLJrch person group. one vlrtual group and 0 in In Lenl the church read the Gospel ol Luke with daily readings and Sunday sermons lo help our undprslAnding Wè havp a Worship and Discipleship groiip and we regularty run cours&s and small discussion groups. Later this year we plan to run a 8ereavemenl Course for the community. We now have Gontactless p8ymenl offered in Ihe chvrGh. Our Youth workcr has becn doveloping groups to engago with youth in thc school, and we hovo a Friday Night Youth Group Established Messy church has now become a monthly event wilh great attendance and lun. Thls year we have run the Alpha Urse for over 30 people. We have also had over 50 people involved In DNA Groups.. leshi following Jesus throiigh prayer and ob8dienc6 to Cod's Word Nurture - caring for each other and for others Action - looking outward in seNice and mission 10 our community Our Kirk Session méets monthly with every s8cond month focusing on prayer and reflection. It gave us Ihe opportnI1Y lo plan the fuiure olour meetings logeth8r with mor8 educaliDn, reflect*>n, nurture and spirilualily. The schcM)l year end assemblies were held in Ihe church in December. and the Primary SckK)ol held their Easter and Harvest seNices in church. We also provide Inleraclive Christmas and Easter experiènces lor the P6 classes a5 part of thèSr RME currlculum. Festive services bègan with the rnemorial ServCe. our pop-up nativity, lessons & cArols servre, crib sen4ice. Walchni9ht Cèfol service and Christmas Day service. All ser41ces w8re well allended and well received we saw over 450 people on Chrislmas Eve and Christmas Day. It was a lime of great encouragement lor the chvrch. Chèritable Activitie8 The following are the highlighis ol Ihe year. Pastoral Care continues to be a key area of foGus organised by a well structure and motivated Pastoral Care ieam. The Church Centwe has been very busy wilh activities, meetings and events on 7 days a weak. The Blue Door Foodbank is now in its fifth year and continues to support the loc81 commuTrty who arè in need. Th8 Guild continues with a good memb8rship working to support the fundraising for the GL4ld proiecl5. AUCHTERARDER PARISH CHURCH FINANCIAL REPOR T 2024 FINAL Pag8 2
AUCHTERARDER PARISH CHURCH OF SCOTLAND TRUSTEES, REPORT Icontinuedl YEAR ENDED 31 DECEMBER 2024 The Community garden supplied vegetables all through the summer and 18 being lurther developed lo provide beller access and some small allolmenl beds. Detailed A¢hievements and Performance Pastoral Care Pastoral Care continues to be recognised as vital lo the members old and young. A well led and dedicated team continue lo strive to develop the Service to enhance what is already being achieved. Facilities Our new Fabric Team, with a rTrew Convenoi. coi)liiiues to iTnprove e maintenance of the buildings The Centre Management Team runs the centre and has upgraded the vestry lo a fully refurbished as a church offico. We plan this year lo refurbish the vestibule ar•a. Growin Church Numbers allending Sunday worship are consistently around 100. New members and visitors have fed back that they have found the church warrn, welcoming and friendly which Is encouraging lo the Kirk Session. The Coffee Mornings run once per monlh which have an important social purpose to support 811 who allend and to raise funds. Archway Cafe conlinues to offer a great support to anyone in Ihe community. The weekly meeling is well allended and supported. Finance The Finance le8m is well served by an excellent team. who maintain iecords on recently upgraded and reconfigured QuickBooks Online accounting software. This is in order lo provide rnora sophisticated reporting in areas of reslriGled and non-reslricted income to the various areas of financial responsibility, e.g. Foodbank. Cash colleclion and banking are handled separately for purposes of governancè and spreading of workload. The Church was the subjecl of a routine Local Church Review by the Presbytery of Perth and was highly commended for ils good work, with fjo significant areas of concern. AUCHTERARDER PARISH CHURCH F1NANCIAL REPORT 2024 FINAL Page 3
AUCHTERAROER PARISH CHURCH OF SCOTLAND TRUSTEES, REPORT Icontinuedl YEAR ENDEO 31 DECEMBER 2024 Issuas and Challenges Finance Wè conlinue to look lo strengthen Iho Finance Commi118e lor pU05&S ol succ8ssion planning and to further spiead workloa(J. Ch rch Centre With tha Church Centre's work expanding. we need more volunteers particularly lor the ¢alé. PLANS FOR FUTURE PERIODS Mls¥ion Plans aro being dèveloped lo dèlivar a Bereavement Cours8 al some point in 2025. We have a full-tirne probationer minSsler lor 15 rnonlhs from June 2024 and we may have a volunteer for a year from Scnpture Union frc*n September 2025. AUCHTERIJIOER PARISH CHURCH FINANCI REPORT 2024 FINAL Page 4
AUCHTERARDER PARISH CHURCH OF SCOTLAND TRUSTEES. REPORT Icontinuedl YEAR ENDED 31 DECEMBER 2024 FINANCIAL REVIEW Reserves Policy Currenl unrestricled and undesignaled resèrves are £74.809. This èquates lo just over 5 mu)Ihs unre51ricted expenditure. Designated funds ar8 generally for relatively short-term projects where the reserves held are expected lo be used and rebuilt on an annua1 basis. The Budget lor 2025 and beyond will continue lo requir8 careful cash now management lo keep reserves at a satisfactory level. Thg Financo Conv8n8rlTrèasurgr prgsenls to th8 Kirk Session a bimonlhly Finance report wilh periodic updates on Income and Expenditure delai1ing income received as well as detailed èxpendilure c051s, Gill Aid received, collèctions lor olher Charilies. money he',d In accounts, fvnd r81Slng efforts and oulslanding payments required. iwe have 71 Membei families wlio give regularly each n)onth through Bank Standing Order, and 14 via Free Will Off8ring enwelopes and a group ol people who give sep8raièly lo support thè cos15 01 a youth worker. AUCHTERARDER PARISH CHURCH FINANCIAL REPORT 2024 FINAL Page 5
AUCHTERARDER PARISH CHURCH OF SCOTLANO TRUSTEES. REPORT Icontlnuedl YEAR ENDED 31 DECEMBER 2024 Relailonshlp wllh the Gen•ral Tru¥t¢OS The heriiable asset - the church and hall complex fomiing a community f8¢1lity - is Ve5tj In th& Gener81 Truslees. The hentage Is held by Ihe General TrL>Slees on behall of Ihe congregation. Both the con9regalion and Ihe Genera1 Trustees are cornponent elernents of a Design•ted Religious Chafily, the Church of Scotland. STRUCTURE. GOVERNANCE AND MANAGEMENT Go¥grnlng Oocumgnt Tho Chvrch Is adrninistèred In accordance with the lemis of Iho Deed of Constitution. On 24 June 2009. the Forrri L)1 Uiiil(Jry cu1151ilutioi) was adopled by Ilie Ghurch. Recruitmènt and appolntmont of n•w tru•to•¥ MeiTibers Ljf ihe Kirk Sessioii ale Ih(t Lharily Iiusltses. The Kirk Session members are the elders ol the Church and are chosen from those members of tho Church who are c.onsidered 10 hgve thft apprnpriale gifi8 and Skills Thè minislar. who is a mftmb8r ol tha Kirk Session. is elect8d by the congr@g8lion ¥ind Induclpd by Pre ylory. Organlsatlonal slrLt¢lur• We oporate under a Uniiary Conslltution whlch makes the Church more ac¢èsslble 80 Ihal mre puople cafi iiivolv¥d in Ilie ruiii)ing ol il Therv Is oiily un¥ court, retspL>liSiblE> lor all aspeLls ol running the Church. madè up of elders. Rl8k managem•nt Th8 Irug18ès have a duly lo id8nlify and review the risks to which thè charity is expos8d and lo ènsure appropriata controls Ar8 In place lo provide reasonable assijrance againsl Iraiid and èrfor. AUCHTeRARDER PARISH CHURCFI FINANCIAL REPORT 2024 FINAL Page 6
AUCHTERARDER PARISH CHURCH OF SCOTLANO TRUSTEES, REPORT Icontinutdl YEAR ENDED 31 DECEMBER 2024 Rik Manag•m•nt Strategy Risk Idenlified Age ol Congregalion increasing leading io fall in mèmbfjrship and thereforè income Fraudulent activily Likelihood High acl High Risk Mana ement Strate Appointment ol youth worker Low igh Inlrodudion of new financial management guidelines lemented. Sysl&maiic fund raising exerclseg. Faiing Income lovels 8nar811 Failur• lo upkeep Property due lo lack ol funds Medium High Medium Mèdium Conslant search of sSIble grant lunding Annual budget io address most pvessing needs. S cific fund raisin inili8live. E. AV Risk Assessments as requlred by leoislation carried out In these areas and monitored by Facilities Managèment Groupl Cenlro efflfnl Gruu H&SIFirelFood Safely Low High AVCHTeRARDeR PARISM CHURCH FINANCIAL REPORT 2024 FINAL Page 7
AUCHTERARDER PARISH CHURCH OF SCOTLAND TRUSTEES, REPORT Icontinuedl YEAR ENDEO 31 DECEMBER 2024 REFERENfF AND ADfvIINI8TRATIVF INFOPM4TION Trustees l Klrk Sesslon., Pwlnclpal Offlc• B•arnfs'. Ministp.r' A8sisl8nt Ministèr.. Se55ioiI Clerk. Convenor Financ8rrreasur¥i. Prtneipal Offl¢•: 24 HKJh Street Auchierardef PH3 1DF Charlty Regl¥trJllon Numb•r'. SC001688 AUCHTERARDER PARISH CHURCH FINANCIAL AEPOKeT IQ34 FINAL Page 8
AUCHTERARDER PARISH CHURCH OF SCOTLAND TRUSTE£S' REPORT Icontinuèdl YEAR ENDED 31 DECEMBER 2024 Independent Examlner- ( c oui)IBncy Services IAuchterarderl Ltd -1 Huiibe. Maidenplain Place Aberulfvven PH3 1GW Bankgrs.. Bank of Scotland TRUSTEES, RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS The chartly trustees are responsible .or prep8Ting a trustees" annual report and fin3rKial slalements In accordance wilt) Ine applicable law and United Kingdom Accouniing Standards (United Kingdorn Geiierally Accepted Accounting Praclicel. Tlie law applicable to charilies in Scotland rcquirod the charity trustee5 to prepare IlnaThclal slalgmenls lor each year which show a Irue and lair view of Ihe state of amairs of the char ly ¥nd of the incorriing resources and application ol iesources. ol Ihe charity lof that period. In preparing tha financia5 stalemonts. the trusteos are required to.. seleLt suitable accounting policies and then apply them consistently.. observe the method and principles in ihe applicable Charities SORP. make judgBments and eslirnates thai are reasoiable and prudent". stale whelher applicable accountin9 standards and sialements of re¢ommènded praclce have been followed. subject lo any deparlijres di%elosed and explained in the financial stalemènis, prepare the financial sialerTients on the going COnrn basis unless it is inappiopri3tO 10 presume that rhe charily will continue in operational exisltrnce The trLtslees aTe rèsponsible lor keeping proper accounting records which disclose with reasonable accuiacy 81 any time the financial position of the charity and 10 enable them to ensure that the financial slalemen15 comply with the Charitie5 and Trustee Investment Iscollandl A¢1 2005 ané Ihe Charities Accounts IScol&ndl Regulations 2006 las amei)dedl. Thgy are also responsible for safeguarding Ihe as5815 01 Ihe chanly and hence IDr iakirng reasonable steps for the preventlon and detecllon of fraud and Other Irregulariiles. The Irustees are responsible for Ihe maintenance and integrity of the charity and financial inform3tion on Ihe congrègations, web$1te. Leoislalion in the United Kinqdom governing the preparation antt dissemirbaliJn ol finRr4rial %lAIF.mpnls MAY diflpi Irnm legislation in olh8T jurisdictions Approved by Ihe Trijstees on And slgn8d on Iheir beh31f by AUCHTERARDER PARISH CHURCH FINANCIAL REPORT 2024 FINAL Pw9
Inde endent Examiners Re ort on the Accounts Report to thg trusle8s I m8mb6rs of.. Au¢hlerarder Parish Church of Scolland Ghafity Number.. SC001688 On the accounts for Ihe poriod 0110712024 to 3111212024 Set out on paqes 11 to 21 Re& ecliv8 R8S Dnslbllitle of TfUSte88 and Examlner The charity's Irustecs are rosponslblo lor tho preparation ol Ihg accouiils in accordancL' ¥th the IHrm8 of Ihg Charities and TrLlStA8 Invpslmgnl ISr.ollandl ?()05 ALI an(1 Ihe f.hArilies Ac¢ounls Iscollandl Rrgulaiinns 20n6 185 amendedl ThR charily Irusiees con.%idr that tho audit requirerTIpTII L)1 Regulation 10111 lal lo Icl ol ltrie Accounts Rogulciliuns dues iiot apkily. It i& riiy resporisibilily lo examine the accobnts a5 roquired und9r Section 4411 I Icl ol the Acl dnd lo slal whether particular mollrs have comè lo my allentK)n. BdSl% ()f lyd ndonl Exaiiiiners Sial8mgnl My gxafninalinn 1% carried out in aecordanc8 wilh Regulation 11 01 Ihè Charities Ac¢oi&nts Iscollancll Rogulallons 20U6 las anièndedl. An examinatioii Includps a revlew of the a('.coiinliiig records k¥pl by Lh8rity ènd 8 comparison of the ac'.counls pre8vvted w'ith Iho5e recurds. It 8lsL) Inclucles consideralion ol any un115ual ilems or disclosures In tho a¢couftis and seeks explangtion$ Iron) the 1ruslp.es conceining any %u¢h matters. Th8 procedures undertdken do not prokide 911 the ovideneè thai woulcs b¥ requirèd In an audil and. cnnsequenlly. I do r.ol 8XPf8SS an audit optnion on the viw glvttn by thé a¢eounls. In¢JeJJLntsLLEsLL'niri Stol¢meni In the cour8è ol my gxamin81itsn. no maller .a5 come to my attenllon whiGh giv&s me rea$on&ble cause io believe Ihal In ariy malorial respocl tho requiremetsi$'. lo keep 3trcounling r8cords In accordance wilh s9clon 44111 IA) of Ihe 2005 Aci and Regulation 4 01 ihe 2006 Accounts FlegUlatn$ las ameiiLl8dl, And to proparo accounis wlilch dccord with Ihc accountlng record5 #nd Comply wlth Reoulatlon 8 DI the 2006 AGcuunl& R¥uulaliuns las amended) h•ve not been met. or . L WP) In order lo enabl8 a proper under51ding of the acco Signad Date U115 1, 8A, ACMA Chanered Maiiagemnl Acc.ountant o Acc.J18ncY Sorvice5 (Auchterarderl Ltd. 4 Eicel Hoiiqe. MaidAnr)iain Place. Abeiulhven, PH3 IGW AUCHTERARDER PARISH CHURCH FINAfrICIAL REPOR T 2024 FINAL P49p 10
AUCHTERARDER PARISH CHURCH t•¢n• ial Ac Year ended 31sl Decefflber 20 Unr•¥irt• R•str nds Eh4YoJmehi Tt4¥ fvJrtd i1¥1d Restrleted Ehdowrneiit Tolallunds 3111212024 funds lunds lund 3111212023 114COIAE AI4D E14EM)IYIAENTS FRCthI'. DOnaonS and legac$ Chafiiable ActivieS Olhèi actNns InvE51m8nls Olhpr 143,TY3 2.119 )9.925 1.952 194.744 2.179 39.025 367 12.11 111.761 2.575 28.018 134,586 2.575 28,018 367 12.152 558 9.796 9,7116 IM.15S 62.471 249.626 142.J J2.620 174.974 expENtsff URE ON". Raisin9 lunds Chiiritao auiwilies Otlr Tolal Exp•ndhur• 5.978 166.288 5.971 234.220 67.932 158.619 38 610 197.429 172,266 67.932 240.198 160.223 38.610 190.8J3 NET INCOMEIIEXPENDITUREI 13M9 4.461 9.4211 -IT,J69 -5.9 43,85 TRANSFERS BEfwEEN FUNOS OTHÈR RECOGNISED GAINSnOSSES.. Roalisod g•ngllossèsl M fixèd #ssets Nrf gaintsllk6S851 (n knvvslrfftnis 61 61 245 245 OlheT gain511losse¥l NET MoveME14T IN FUNDS 15.788 9.189 -17,9 Z45 -2J,614 RECONCIL14TION OF FUNOS.. Fwds brWI f(ra S9.021 S0.YJ5 6.708 116.634 76.89) 6.463 140.248 TOTAL FLINDS CARRIEO FOAWAAD 74.e09 44.545 6,769 126.123 59.021 $0,905 6.701 116.634 TElAR PP4ISH CFiWICH FEPcMiT24F Pap 11
AUCHTERARDER PARISH CHURCH 11 D•c• Vnrestriciett tund5 Énttowm•ni lupd 2024 2023 Fixed A•elS Tanqib1e 33 095 33.095 b.769 3Jf.751 6.708 6.769 TOTAL FIXED ASSETS 33,ttO5 1,769 39,B64 42.459 Dab15 Pr6pa5men 4sh & Ban 7.1 J.707 48.083 4d S4S 7J,n38 TOTAL CURREMT ASSETS 44.S45 AniDiinl3 lalling ¢ug ¥v11hin onfr Iv•r 13,469 lJ.469 2.570 14ST CURREMT A53EYS 44.yj 86.259 TOTAL A55ETS LE8$ CVRRENT IIABILmE$ 44,$15 126.1?J 116,634 Amyuills lalliry du8 HITef 114in ypai TOTAL A55É18 LF3$ GURREIIT LIABILITIES F4.809 44.54$ 6,7fj9 1Z6.123 116.634 Fundi Unie51ilcled turtd• Iincludin9 desvJnAlédl 14.809 14.809 59.021 Endnvlniwnl fuJ5 6.70H TQTAL FiINO8 74,409 U.S45 6,7ei 126.123 116634 Th8 account *r• approved by th• IFu#l••i vn and 519n•d on their beh411 by AtlTERARD£k PI4RIgH CHLIfiCHFifthNClhL REPOR7 2024 FW Pèo4 IZ
AUCHTEFiARDER PARISM CHURCH tcoun Thp pr.r¢ipal atCDuDknn•pc4i¢ies. Dabe boen conwsienvy irtlhe tyryent8nd we¢eoin9 In deIty Ileffly rhg pin9rtl3I $lo10moD1 hirf• ¥••n l •¢cwdènc•ith A£cOTrn9 and Rpprolingby Ch•nligI alR0Md•d Ptaci¢è leHELliYtr l Januiiv 20191. andlh? ch11¢1 and Tw51eE ISEollandl Acl'oo? andlhè ChèiilES Att1& Isoouandl Reulln% FuThd Ad0mEn1 lunds are IiinO3 wthich nave on Iha eond&lion thJllMg ot11 cawt415ym nol rethced. bvt1hi Ihtrié froffj Is usèd WEPOSÈ Ofiwd In The thieCl% ol Ihy ch4nty al Ine ol th8 Iru41èesftsi FJVWSÉ. Iney ar&d?d5ignè1gl ès a lunQ Thh4 ddgo&tion b¢cn ne.. 11 13 prp)ablÉ wi Ine inctsme De recciv¢¢ èntt Iho amount Cbn be m¢aSurtd Toliab DDTh4ltsd piofe>3iOn315?r1$ndJpn1..Id ficili1es are Tecv9niJd a$4ncorn• 6Dn& ty•t tho Itém. &Dycondrtityl 15 Tr)[ t•¢opniSé On rtC•Pl dona1ed ProIÈssiOl31 5Ef¢i¢ÈS affjd lo11(1¢5 •re iecagTh15pd Ihe s15 Of vèluè ol Ihé 941110 ihe charily is ITh¢ amtsunlth• [x110 h&v• bqgn w¢illiry io pay ID Dbllin sèrv% 01 T1105 Ot gqvwaK•DI ècofiorylK )n¢fil on co¢Sng AmDunl is Ihen ietLyD6Ed •Ytxpen¢Llur•ln 11IE<Mod ofrgcgip1 Inidrml r•¢olv•bl• 1Dleivs1 ¢n heh10 doposrl Is1•d iecofvgbl•3nd IM ar()unl bp mqasvff4 ièliitsiybylhp ¢hWTy. Dorpnilly nolificdlioD ptiht Inwesl paid ty payatr ts¥t 2a se01$ 10 knliT•nl• 5'.artGI lh• Drco¥t Ifpui¢has•d In AiJrhiÈrJrldt pSh ChyT¢n IS I•CDgprSod Js a cnbnly fDr PWP¢$& DI aPICbl ta11¢ 11gislat is Ih•r•lDr• id•(1 lo CHTEAhftOERPrfCHC FWNCIL AéPOAT?024FNWL P•Jt 13
AUckERARDER PARISH CHURCH DOMATlOt4s a LEGACIES Rslrkl•d Fund% EndLV4hTh•nt Funds UniESlfKl¢d Futsd$ Restr¢led 7ot•l 292Y 111 238 Fund• 10>041 22.81? io 1 939 143.793 Fund otfpntys Taxfecovertd aD&IIArfS. Centse & y{ 156 1491 51 20.342 ZQ 782 10 (KIOI 2.8 50.952 Y$3 938 2Z.025 CMARryABLE mmES- #COIIE Rè$iried Fund% End(Fmnt T11 2024 Unrelliled FuThds 2514.6 Restricted Funds EThdov4nt Fund5 Fund 2D23 1779 2.5F5 Ful¥JiaJSrf9eYeh Lile& In9 2,779, OTHER TRADIIG ACTMTIES Vrrfe%lrkt•d Fund Rpllr•d Endo¥1 FtsnOS Tvi41 2024 Uniesi¥iCtrd Fun6 R•Gth¢ted Funos T41 2023 Uw OICrth ha¥s1Fr 27.249 27 JI9 9683 ?O.J16 Café I¢ve otrr 39.025 39.Q25 2B.O• 28,oie SNVESTMEIITS Rè&triCtèd Endrrrnnt Tol41 2024 Restrict Funés FynOS 2J rqcoiv•J 367 367 367,, OTHER IIOME End(Lrynt IJnrE5lt1yd R•strKtod 2024 2423 Rtrei Irom rknwai TtvStq•S Ise1ve $55 SSB 9.796 919$ 12.710, ALFN0$. EXPENDMJAE Urw•strKt•d Fun Ro1trictq Fwd• To 2024 Unre¥trrt• Fnd1 Restyi¢i•d 202J Cale W5 Calè Co&ts 2.TSO 2.750, 3.B:B 1.4 1.404 *Ti 1.4D4 1.404 AiKkiTeNMHDER HEpf)AT2024 FWAL
AvcTrrrERARDER PARISH CHURCH No tHARIT•BLE A¢nvmES- ExpENlURE Unr•%blct•d Fndts R••trict•d TatAI 2024 Uni•slrlctsd Fun Ro5Mcti¢J Endw¥Thni Fundi Tot•1 202) s6.9 56.559 Pfesbytry du4 FAitk51eV5eypBn5e5 stanl tAiiiSL¢I 3.040 1938 Other SarY Costs FabrK TPpr115 1l1nr 34.099 6.505 10b 40.605 16.4Y 353< 4.750 16.454 44 034 6.70$ SL 20.242 3.840 2b. Chrin OffKe DepTeciaknr 6.358 Z.Y2 6.358 253¥ t.876 1876 FuraISin98pell 01 eAyn5e5 Vai£uS RÈslrirJÈd rDdS 10.(t6 6.015 1G.a20' 12.538 15.ne 34 ZOB 3£ 2081 21.925 cMabbI 917 19T,42Y 16Q2 57.932 2Y.21D fS•,11Y SupFxYtctss1S ro1 )Èen SepaYaty IdnWas lh¢ irtiSS Ihvfp i%o#ly on¢chail1¢a¢IIty TRUSTEES. REIIUNEpAn¢J4 ANO o£fiEFITS wi. Sir(St&S•e0[thwseMlt ezw%5 InthE t511&55 14 Ihe(hw¢h £1.804 3$ Iwse or aw5¢14¢0 lOtrus had De[$31 tyes1 Ortrw5acn Et4EtEd inlo ty Ihe thir1ryty ¥*yEar. 4p£25.67jw$dl Oy kniJsieES AucTrnERARDERPMISHCWIiCH FClL REpIrj71 FWAL 1S
AUCHTERARDER PARISH CHURCH EIIPLoes 2024 202J Yfftif¥slra 3 155 .4$5 No E)IX123rdl Cbuf£h ctrtetO the F4aW.¥ Sliwno S1[ rna[1 lallw S he51wa5 13V. TWIGeLE nXED ASSETS Proporty TOT•L & Olft• TOTL COST AIOI January2Q24 COST. Atol Jirnwy 2W2) t5 c$S 1.06D J.702 121.17• 3.7•2 121.878 Al JI De¢ett&w 2024 125.51ts 4•.41è 1.060 121.171 Alol jOry Z914 Carye the 15.985 116 70.141 Y2 16.127 6.35 01 jaJ¥ 2023 61.750 S.J62 79.919 6.178 116 AI 31 OBcemlxr2024 7%1 92.415 A7 31 Dpcembet 2C23 1S.9B5 71.142 8£.127 3l Dec 2024 21016 9.D71 33.a95 24AJ3 1•.918 31 2023 24V33 Jl Oe¢w*r 2022 25.650 16.280 Ply 16
AUCHTERARDER PARISH CHURCH FIXED ASSET IN¥$TAlENTs LIWd Lrdi¢d IrEIrn1nI MARKET V1 Ai ui Januaty 2024 unrealth GapD5IILo55es1 Ai Ji fjpretrty 2024 4ARKETVhLUE AI 01 J'V 2n23 6.708 61 6T69 245 A131 OecemDw 2023 tl8V A5 31 De¢Errthi 2024 IIBY AI 31 DEceet 2023 6.769 6.708 31 DECO 2023 6.7Q8 Al 31 DecwThber 3022 6.4sJ iTr¥e5tThnts at315t 2D24 vlefy Ctyuicli ol s(?d I¥ FLrts OThER CAWgILOS$ESI UN¢strièd FU5 Roslflcl Tot 2024 UnwE3lrK¢yd FuTrds R¢strt¢t•d Endowm•nt Totsl 2025 CharoE NPV O[Le3 DEBTORS 2D23 GlA TaxRettsré D 4.4JO 2.619 7.100 ).600 J.707 LLABILITrES-wtpuunt duv r 2124 D2J Ti cle1]r3 2.319 9.712 2J6 1200 HMRC fknr Ci•ditss 13.459 2.570 LiIBIUTIES.¥twnts f**r4 du¢ &ft•1M thon Ovw y•ar ZQ24 2031 OWCr1wtyS ALWEWLEH PhPISMCqURCHFWAPICWL REPORT 2021 FWL
AUCFrrERARDER PARISH CHURCH nts- AIOVEMENT IN FUNDS •Lt 011124 Al 3111024 r•sour<e GenETII FuTky 59.145 183604 F5B.157 25 447 1.936 56 SZ8 Oe54naled. Cère Oeswiett. F1¢ 3.828 -1.83S 99.0?I 172.266 1J.819 74.B09 ReslncledFu De1(pen1 Rès1[l- pk Restrle0- Restrle. Ac(rMI Resliitlad- thx¥ 7.320 28429 22416 50.905 212QZ P70¥ 6J.471 94 -7.ES5 4.1 29.320 15.225 44.ys )d ?99 67.9)2 Endowmvnl Fund¥ 5hF40on 8 5rnaW tru515 6.7b9 6.7$9 6.70B IOTAL FUNDS 11ts.6J4 249.617 2.190 9.469 Al 0110112023 Res4urcps AThd•d NEI ob•rn• Tian5 Al r•lourl Unr•stilcled 137.9Q6 .15.W9 3.205 59.14S P3yp Unfestr1cIEd- De51TrOled. -J.2DS 4446 141.35 1EO.Z23 -11.869 59.021 Re5trthO. Hodrykc(x 39 999 2B429 21.949 J8.6)11 495 50.905 ShEddon 8 Smal trusts ?45 6.708 6,708 463 24S TOTAL FUtIDS 175.219 198.833 116,634 kwAFJCIAL AEPORT20z4
AUCHTERARDeR PARISH ¢NUR¢H fftFki prPOs•S ol EnOoxThThl Funds R•¥irkt•d Fr Dth•wwi FL l und C• Purpo4 ol O••yn•o Fw F.& CON71NGEt•T LIWLITES N() COLLECT5 FOA niiRD P*AThS I) TwTwo L•ty Fwd lJ53 g) 1.•33 gJ• ply
AuCrERARDER PARISH CHURCH LYS1S OF NET A5SEf5UIONG FUNOS UMMltlctlld SuTrO R•¥lcl•d Fund EndryThnt To 202) 2024 Tary1b Assets 33.(5 33.095 6.T6Y 7.100 .6YJ -13.469 35.752 6.708 6.T69 DebtS Cash irt arml al8ank ¢Tlt05 iamwn15 ) rfeari creIr&{am¢Wnth09r•aT than l year 7.1 48 083 .13.469 44.5¢5 7J.038 .2.310 44.545 116.6J4 20. VOLUNTEER5 li 4D ol Scottand the Lwl4fiis liom Ir wbo we Im¢ lgI1 I¢M tronphlotlop Chuith Th of¢tyy49a)tyial ht• IBlyon LXJntribX)n otvdunlo•r5 are var*o an¢ hX4¢h be il rth APPENDY FUIIDS YELD ON BewF Of CONGREGATKJtI BY CHURCM OF 5COTLhtr4D GE14ERAL TRUSTEES 2•24 2023 ReryeweAttuuDI 51 Dwber Iru5t 12 Fuiid ufKIS al )lsi 6.769 6,7• A1KTrfTERAPDEPPhPYS4CWItCFjI RFPQRT WR4 4tUL
AUCHTERARDER PARISH CHURCH ACTUL ACTUAL C4t•nw Inc Cal4 IrThJ Oon8lk)n8 R8col%d rn Ct•pthS 7.702 938 620 .181 313 132,612 23.338 12.71¢ FtxKlbat Gr8nts (Inc 9.7 Mis¢dIane In•. CIKr¢h T4x Reoo¥erwJ. r(h. C¢ & Ywth Tax FIKov8rnd. F¢Kx1rnk Use of Premises & Furw 1.62 23.391 717 27,349 37 2.575 Ttstsi 249259 367 Exp•n¢liur• f9).488 2.150 3.828 Calé tos 1.925 LC Staffw¥J Costs MIT¥Slry Other Costs &7.335 44.311 S.437 21.073 .496 2.7S2 1.977 1 708 917 23) 040 155 Ch8ryiaDie (k>11 8uvplu IO•lkltl lor lh• Y••r ,178 N•t In¢om• l E¥p•nditur•, • pw StiulOry **wJrii• Oth•r l N£th• Loan Aepwfft8 21