Banchory-Ternan West Parish Church of Scotland
Annual Report and Accrued (2015 SORP Compliant) Accounts for the Year Ended 31 December 2024
Congregation Number: 321909 Scottish Charity Number: SC003306
BANCHORY-TERNAN WEST PARISH CHURCH OF SCOTLAND ANNUAL REPORT AND (SORP COMPLIANT) ACCOUNTS 2024 SC003306 Trustees’ Report
The Trustees present their annual report and financial statements of the charity for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.
1. Structure, Governance and Management
Governing Document
The congregation is a registered charity, number SC003306 and is administered in accordance with the terms of the Model Deed of Constitution (or Deed of Constitution (Unitary Form)) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.
Recruitment and Appointment of Trustees
Members of the Kirk Session 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 skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Purpose
The vision of The Church of Scotland is to be a church which seeks to inspire the people of Scotland and beyond with the Good News of Jesus Christ through enthusiastic worshipping, witnessing, nurturing and serving communities.
2. Organisational Structure
The Kirk Session is responsible for both the practical and spiritual affairs of the church and meets usually around eight times a year. We operate a team structure which takes care of the day to day affairs of different aspects of church life and are accountable to the Kirk Session which provides overall guidance and direction.
3. Objectives & Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition 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 through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Matthew 28:18-20 Therefore go and make disciples of all nations, baptizing them into the name of the Father and of the Son and of the Holy Spirit, and teaching them to obey everything I have commanded you.
We believe we are called to Go, to Make Disciples, to Baptize people into the church, and to Teach the whole Bible story.
Acts 16:4-5: As they travelled from town to town, they delivered the decisions reached by the apostles and elders in Jerusalem for the people to obey. So the churches were strengthened in the faith and grew daily in numbers.
We believe a local church is healthy when people are Strengthened in faith and Growing in numbers.
Deuteronomy 6:6-8: These commandments that I give you today are to be upon your hearts. Impress them on your children. Talk about them when you sit at home and when you walk along the road, when you lie down and when you get up. Tie them as symbols on your hands and bind them on your foreheads.
We believe that passing on Faith is not done at a set time, or institution, but part of everyday life, done by all generations. We believe that it takes a whole church to raise a child, and that every member is a minister. Acts 2:428: They devoted themselves to the apostles’ teaching and to the fellowship, to the breaking of bread and to prayer. All the believers were together and had everything in common. They gave to anyone as he had need. They continued to meet together, broke bread in their homes and ate together.
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BANCHORY-TERNAN WEST PARISH CHURCH OF SCOTLAND ANNUAL REPORT AND (SORP COMPLIANT) ACCOUNTS 2024 SC003306
We aim to be a loving, caring Family where each one supports and encourages his/her neighbour. We aim to Impact the Community, to be a Blessing machine in the centre of our community.
The Church of Scotland seeks to inspire the people of Scotland and beyond with the Good News of Jesus Christ through enthusiastic, worshipping, witnessing, nurturing and serving communities. We are committed to a Local Youth Ministry with the aim of: Making Contact, Making Friends, and Making Disciples.
4. Achievements and Performance
We have continued to use our gifts and talents to serve the community and to encourage all generations to serve and worship together. A highlight of the past year has been the support given to Ukrainian families in partnership with the community.
Sunday Worship
Our main gathering is on Sunday mornings for worship at 10.30am. A range of ages attends from youngsters to grandparents. We regularly have 120 adults and 30-40 young people and children attending. We celebrate communion monthly. We aim to encourage engagement from all generations.
Worship Support Team
Our Minister typically focuses his time on study for and delivering a biblical preaching series, and is supported by a range of able people who assist in leading services, preaching, delivering Bible readings, praying etc. Within our services, we pray for a different local charity each week. We have many musicians and singers who lead the worship. Communion is celebrated on the first Sunday of each month. Each Sunday before the children leave for Junior Church, they listen to that week’s Bible story which can take the form of a short puppet show, the fun of acting out the story, listening while the story is read or watching a video presentation of the story.
Fellowship and Hospitality Team
Coffee and refreshments are served each Sunday after the service to around 100 people. Our church community continues to provide meals and/or shopping for those who have been ill or bereaved and for new Mums. On the last Monday of each month we have a short afternoon service and provide tea/coffee, scones and cakes after the service. This is gaining in popularity and usually 70 plus people attend. We also serve refreshments for Funeral teas, charity fundraising events, Alpha courses and we are currently helping with the catering for a Youth Alpha course.
Pastoral Care Team
We believe everyone has a pastoral role as we interact, support and encourage one another. The team’s remit is to facilitate pastoral care. A considerable number of our members are involved in small groups. Much of our pastoral care takes place in these groups and we want to encourage more people to be part of a small group. Every Sunday morning 3 members of our welcome team which is made up of 20 volunteers meet and greet folk in church and transport to and from church is provided for those who require it. A weekly prayer meeting for our church and members and a monthly prayer breakfast where we pray for wider issues are very important and provide support for the pastoral team. Meals are arranged on a short-term basis for new parents and if required people recently discharged from hospital. We also arrange transport as required for people attending hospital and other medical appointments. Our monthly fellowship services where people sit at tables and a time of traditional worship is followed by refreshments have grown in popularity. We regularly have 70 plus people some from other churches and some with no church connection meeting and spending time together. This has been a great opportunity to link with people who wouldn’t normally stay for refreshments after the Sunday morning service and many new friendships have evolved.
Prayer
The Church offers regular opportunities for corporate prayer including a Monday night prayer time devoted mainly to prayers for our church and community and a monthly Saturday morning prayer breakfast where a wide range of issues are covered by prayer. Individual prayer is offered each week after worship. There is regular specific prayer during morning worship for local streets, and local organisations in which members of the congregation are involved.
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ANNUAL REPORT AND (SORP COMPLIANT) ACCOUNTS 2024 SC003306
BANCHORY-TERNAN WEST PARISH CHURCH OF SCOTLAND Discipleship
The Church supports a range of about 18 Connect Groups meeting at various times and places each month for Worship, Bible Study, Prayer, Discussion and other activities connected to the Church. Total monthly attendances have been about 300 with about 250 of these from the West Church .
Junior Church
Our Junior Church team welcomes all families and children to participate and belong in a loving and safe church family. Our aim is to be an intergenerational church family – where all generations work together in the responsibility of helping our children and families grow as disciples of Jesus. There are two Junior Church groups: Pebbles (0 to P1) and P2 to P6. In these groups children hear Bible stories and are encouraged to ask questions and respond in their own way. The Bible stories are told creatively through games, crafts and group discussions. Junior Church is enabled by the work of 19 volunteers, and two staff members. The volunteers are supported in their work through regular weekly contact with the Children’s Ministry Coordinator. The volunteers are encouraged to give feedback and their opinions are valued.
Crèche for Bible Study
A crèche is provided for any parents who wish to join in with a Bible study group on Thursday mornings in the church Sanctuary. This is a time when parents can have their children looked after while they participate in a group Bible study, prayer and reflective time. Parents have found this group particularly supportive and helpful as different generations come together for the purpose of encouraging each other through the teachings of Jesus. The children are provided age-appropriate care and activities in the same space as their parent studies the Bible.
Scripture Union Group at Hill of Banchory Primary School Scripture Union Scotland Bible study group meets at Hill of Banchory Primary School at lunch time every Thursday during term-time. The group is aimed at Primary 6 and 7 age children. The current focus is on going through the gospel of Mark. The children are encouraged to participate in the story through asking questions and hearing a short Bible passage. The Children’s Ministry Coordinator from Banchory West Church helps to lead this group with two other leaders from another local church.
Time Out
This is a group for Young People in Secondary School which meets on Sunday Mornings to learn more about the love of God from the Bible and discussion together.
Play ‘n’ Praise
The aim of Play 'n' Praise is to offer a welcoming and a friendly Christian playgroup for all children and all parents and carers once a week on a Tuesday afternoon. We hope that the group encourages friendships and offers support in a caring environment. The children, parents and carers are engaged in Christian songs through singing/rhythm instruments/sign language, we join together in some circle time activities. Each week there is a short God's Good News style story, either told with prompts or read out from a children's Bible. This is a short Bible story/verse that reflects the Good News of Jesus/God. There were approximately 10 adults coming along with about 14 children. Some came almost every week and others came as and when they were able to. After October 2024 the parents and carers who used to come regularly with their children had a change of circumstances; going back to work or having a baby. After prayer and keeping the group going with no-one turning up on many occasions decision was made to pause the group. New ways of reaching families with young children should be considered and prayed about.
Local Ministry - Banchory Edge and Rock (BEAR Youth)
There are various activities that run through the week where youth are invited. On Monday we have Youth Home Group which runs for all secondary age youth. We meet in church members homes, have a Bible focussed teaching and discussion session, followed by food. On a Thursday youth can join in with Rock Youth. This is a high energy environment with lots of games and a short Bible talk. This is a very easy group for young people to start attending or for them to invite their friends to. Youth are also able to join in with Time Out on a Sunday which takes place during the church service. Our children and youth follow the same curriculum which will take them through the whole bible in two years.
Currently Youth Alpha is running on a Tuesday after school. This has been very well received by our young people and we would plan to run this course annually. Our Youth Co-ordinator also has opportunities to go into schools to run SU (Scripture Union) groups. On a Wednesday lunchtime there is an SU group in Banchory Academy and a similar one runs on a Friday lunchtime for pupils in P7 in Banchory Primary. Our Children’s Ministry Co-ordinator is part of the group that runs SU in Hill of Banchory School on a Thursday.
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BANCHORY-TERNAN WEST PARISH CHURCH OF SCOTLAND ANNUAL REPORT AND (SORP COMPLIANT) ACCOUNTS 2024 SC003306 As the attendance in our regular groups grow, we welcome leaders to come onboard that feel called into youth ministry.
Aberdeenshire South Foodbank
Aberdeenshire South Foodbank (ASFB) is registered with the Trussell Trust, now known just as Trussell, and follows their system of administration. Food vouchers are issued to over 60 frontline professional agencies such as Social Services, GP’s, Police, Ministers, Councillors etc. With their knowledge and understanding of an individual or family’s circumstances, they can assess their needs and issue them with a voucher or steer them elsewhere as appropriate. Most vouchers were issued electronically using the e-Voucher system developed by Trussell. The voucher can then be redeemed at the Foodbank for sufficient food for three days. The system is fully accountable and transparent. All food entering and leaving the premises is weighed and recorded. The headline figures for 2024 (Jan to Dec) are:
Number of adults fed 550 Number of children fed 223 Total food donated 10.3 tonnes Total food provided 8.1 tonnes The corresponding figures for 2023 are: Number of adults fed 559 Number of children fed 309 Total food donated 10.2 tonnes Total food provided 8.9 tonnes
The Foodbank has been fortunate once again to have received standing order donations and one-off small donations leaving an end of year surplus in working funds less expenditure of just over £19,360. Income from donations and Gift Aid reclaimed totalled just over £12,170. Donations totalling £1,000 were made to several partner agencies including Homestart, Magpie and the Restart Foodbank in Banchory.
Trussell is frequently involved in central government consultation and is having some influence on government policy, albeit somewhat limited. ASFB regularly contributes to these consultations and registration with Trussell will continue. ASFB also takes part in regional meetings and online training seminars arranged by Trussell. The Foodbank also issues Emergency Food Parcels for outlying areas and for professional agencies giving them immediate access to supplies in crisis situations.
ASFB operates under the auspices of the Banchory-Ternan West Kirk Session and charitable status. It is governed by a Management Committee which usually meets every second month and is operated by a team of volunteers. Although started by the West Church, members of many of the local churches and none are involved and it is well supported by our local community. These volunteers between them cover store management, food donations, collections, volunteer rota co-ordination, safeguarding and health & safety. As happens each year, a few volunteers have resigned to take up a job or for personal reasons but there are more than enough people who have registered an interest in becoming volunteers to compensate. The Management Committee have implemented a succession policy.
Our community and our local supermarkets continued to be generous with food donations and support grants throughout the year which have mostly kept up with demand, supplemented as necessary by items purchased with cash including fresh food item such as bread and eggs. These support grants are negotiated by Trussell on a national basis.
The Foodbank were able to provide Christmas food parcels during December as in previous years, including some Christmas treats. In addition, the Foodbank continues to work with Citizens Advice. The overall level of demand was somewhat lower than last year.
Outreach Team
The aim of the Outreach Team is to reach out locally and globally encouraging our congregation to be an outward looking Church. We respond to issues, challenges and cries for help and support. We build relationships with others in our community and across the world to both support and learn. We reach out to others with the good news story of Jesus. Everything we do is underpinned by love and prayer and we aim whenever possible to provide outreach support to other team activities within the church.
We specifically support in prayer and financially the work of International Justice Mission and other overseas partners; we support Christian Aid and Fairtrade and help Banchory maintain its ‘Fairtrade town’ status; we also respond to issues of climate change and biodiversity loss. A key objective is to raise awareness and help our local community reduce its carbon footprint by bringing together existing groups whose priority it is to reduce waste, improve biodiversity and tackle climate change. At the same time we encourage each other to re-discover a joyful connection with nature consciously living more sustainable lives and safeguarding our world for future generations.
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BANCHORY-TERNAN WEST PARISH CHURCH OF SCOTLAND ANNUAL REPORT AND (SORP COMPLIANT) ACCOUNTS 2024 SC003306 We tell the good news of Jesus by working with and praying for organisations within our local community. We identify local charities and volunteering opportunities that we can support and pray for and we have a regular time in our Sunday Service for intercessory prayers. We also offer a number of regular Alpha courses throughout the year including a Youth Alpha programme. We promote the activities of the church on our website and through social media and are constantly looking for opportunities to communicate with and to support our local community. Following the crisis in Ukraine a support group for host families and Ukrainian refugees was set up with fellow churches which has made the needs of the refugees much easier to identify and provide for.
Safeguarding (Resources)
The church has a Safeguarding Officer and is complying with its obligations in respect of safeguarding for young people and vulnerable adults. We have a Safeguarding panel to support the safeguarding coordinator.
Staff & Volunteers
Full-time Parish minister - using his gifts as a servant and teacher to inspire, challenge and encourage all to develop and use their gifts and to serve others. Serves as Chaplain to Primary & Secondary schools. A 1.0 FTE Youth Ministry Coordinator and a 0.4 FTE Children’s Ministry Coordinator Part-time posts - Church Administrator, Treasurer, Cleaner.
Junior Church Team 18 volunteer leaders working on a monthly rota working up to S3 including Time Out. Worship Team - working alongside the minister to plan services with a large rota of musicians and singers, choir, worship leaders, readers, children’s story leaders, audio and visual volunteers and preachers. Church Teams - Under the Kirk Session many other volunteers engage in ministries co-ordinated through teams. Worship Support; Pastoral Care; Fellowship & Hospitality; Outreach; Fabric, Finance and Facilities; and Discipleship Team (including Banchory Edge & Rock Youth Groups). Everyone in the church is encouraged to be involved in these teams, and to contribute from their gifts.
Fabric, Finance and Facilities
3Fs is the team which keeps the church buildings and facilities running. We want our buildings to be as good as they can be for meaningful worship, to be as supportive as possible for the church family and to facilitate outreach to our community. We are custodians for the time being of the buildings which people before us cherished and which we hope to pass on in even better condition.
Main building
Work completed in 2024 included a new by-pass valve fitted to the main heating system together with a magnetic filter system for each boiler. The annual inspection was caried out for both boilers with no defects reported. All lighting checked and internal lighting repairs were carried out (external uplighters require attention and will be addressed by Q3 2025).
Regular inspections were carried out for Fire Alarms, Lifting Equipment, Fire Extinguishers, Lightning Conductors, Gas Safety checks and also Legionella Tests were carried out (no further tests for Legionella are required after a specialist consultant advised that only frequent running of the taps is necessary provided the water temperature is kept between 55 and 60 deg). Emergency lighting tests will be carried out by Q3 2025 (total blackout conditions).
Upper Kitchen and Upper Halls
The annual Centenary Hall boiler inspection was carried out and a magnetic filter was fitted to the system. Fire alarm checks and Fire Extinguisher inspections were carried out with no defects found. Minor repairs to toilets and internal doors carried out.
Manse refurbishment
No major works were carried out in the Manse. The garage door springs were replaced together with repairs to the support woodwork. The required inspection of the Manse was carried out with no major defects found.
Plans for 2025
Net Zero carbon emission is an initiative from the Church of Scotland requiring all Churches to be at Net Zero by 2030. Net Zero could have a big impact on our Church if we adopt any of the suggestions made by an independent consultant e.g. solar panels (possibly with battery back-up) and also heat pumps. We will be actively looking at the pricing and feasibility of both solar panels and battery back-up. It is unlikely that we will pursue Heat Pumps at this stage although they will be kept under consideration for future years.
Insulation We will be adding further insulation to the Centenary Hall to bring it up to current building regulations.
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BANCHORY-TERNAN WEST PARISH CHURCH OF SCOTLAND ANNUAL REPORT AND (SORP COMPLIANT) ACCOUNTS 2024 SC003306 Roof inspection A drone survey found certain parts of the Church Roof require urgent repairs - these repairs will be carried out by Q3 2025
5 Financial Review
The principal source of income for the charity is voluntary offerings which increased by 12% during the year to £113,644. The charity continues to make progress on converting donations to Gift Aid, where possible. Income rose by 14.2% in 2024, whilst expenditure rose by 18.3%. There was a surplus of expenditure over income of £6,091.
Fabric costs during the year were £9,227. Major repair works for the Sanctuary roof are planned for 2025. Major works will also be undertaken for solar panels if we can find grant funding.
Note 13 sets out the additional fundraising over and above what is set out above. A further total of £2,994 (2023: £6,586) was raised through various means to donate to worthy causes.
Outwith the Giving to Grow contribution made to the Church of Scotland, staff costs make up the majority of the remaining costs. The charity is proud to support the Living Wage. An area of financial concern for the church will be the increasing costs of pension contributions and the Living Wage in the coming years that will see income have to increase just for the charity to stand still on its overall financial performance.
Risk Management
The risks we face are primarily those to the buildings arising from extreme weather, fire, etc and those to the people using them. The buildings are fully insured and maintained to as high a standard as possible commensurate with the available budget. Improvements to access, lighting & seating have been carried out at various times, all of which have included elements of risk reduction.
Risk assessments, which are reviewed regularly, have been undertaken covering the foreseeable hazards listed below:
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For children - a risk assessment for children as users of the buildings;
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DDA assessment - a risk assessment for people taking access to the premises and using the facilities provided;
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Fire - a risk assessment for users of the buildings;
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Use of ladders - a risk assessment for church members using ladders within the premises
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COVID19
Where appropriate individuals are subject to review under the Disclosure Scotland to ensure vulnerable parties within the church are protected.
Our Data Protection practice is compliant with the measures recommended by the Church of Scotland.
As the charity is dependent on voluntary income to carry out its mission, risk arises on income decreasing in future years. The charity regularly engages the congregation on financial affairs.
Reserves Policy
It is the Trustees policy to hold reserves of approximately six months expenditure including designated funds. At the year end the church held unrestricted funds of £141,459 of which £87,382 had been designated for the fabric fund. The remaining balance of £53,837 represents about six months ordinary expenditure.
The church holds £70,278 (2023: £81,852) in Restricted and Endowment funds and a further £12,243 in a restricted fund for the purposes of helping Ukrainians integrate into Scottish society. The purposes of all the church funds are listed in note 12 to the accounts.
Reference and Administrative Information
Principal Office Bearers
Minister: Session Clerk: Church Treasurer:
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ANNUAL REPORT AND (SORP COMPLIANT) ACCOUNTS 2024
BANCHORY-TERNAN WEST PARISH CHURCH OF SCOTLAND
SC003306
Principal Office
Church Office Banchory-Ternan West Parish Church High Street Banchory Aberdeenshire AB31 5TB
Charity Registration No: SC003306
Trustees
Independent Examiner
Bankers
Virgin Money 1 Queen's Cross Aberdeen AB15 4XU
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BA14CHORY-TERMAN WESTPAR15H (•IURCH OF SCOTLAND ANNUALREPORT AND ISORPCOMPUAPffj ACCOUNTS 2024 SCmg906 Trustees, Report (continued) Trustees, Responsibilities in Relation to the Financial Statements The charty trustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements. the trustees are required to= Select suitable accounting policies and then apply them consistently- Observe the method and principles in the applicable Charities SORP., Make judgements and estimates that are reasonable and prudent- State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements., Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence. The trustees are responsible for keeping proper accounting records Ithich disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotland) Regulations 2006 {as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charrty and financial infomiation on the congregation's website. Legislation in the United Kingdom governing the preparation and dissemination of financial ststements may drffer from legislation in other jurisdictions. roved b the rustees and signed on their behalf, un PAGE 8 OF 16
BANCHORY-TERMAN WESTPAR15H UIURCH OF SCOTLAND ANNUNI REPORT AND ISORPCCthIPUAim ACCOUNTS 2024 SCthJ8806 Independent Examiner's Report to the Trustees of Banchory-Ternan West Parish Church of Scotland I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 10 to 18. Respectlv8 responslbllltles of trustees and examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment IScotiand} Act 2005 and the Charities Accounts Iscotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (al to Ic) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44111 {cl of the Act and to stste whether particular matters have come to my attention. Basls of Independenl 8xamln8r's stalemont My examination is carried out in accordance wrth Regulation 11 of the Charities Accounts (Scotland} Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examinalion. no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements- to keep accounting records in accordance with Section 44{1) la} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations las amended), and to prepare accounts which accord wrth the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations las amended) have not been met, or 2. to which, in my opinion, attention should be drawn in order lo enable a proper understanding ofthe accounts to be reached. Name: Relevant Professional qualificab'on pro essiona body.. CIMA Address.. Date.. 15 August 2025 PAGE 9 OF 16
BANCHORY-TERMAN WESTPAR15H UIURCH OF SCOTLAND ANNUALREPORT AND ISORPCOMPUAPffj ACCOUNTS 2024 SCmg906 Statement of Financial Activities Year ended 31 December 2024 Tutsl FLd 2024 2024 2024 2023 2023 Incomè and ondowments from- Donations and legacies Charitable activit•s othèr tradlng a¢1$ Inve51rnents other Total income 91.699 68.904 7.522 18,105 6.733 160.603 7,522 18,105 6.733 87.818 36.202 4.277 16,033 2.798 124,019 4.277 16,033 2,798 124 059 68 904 192964 110925 36202 147 127 Expgndlture on: Raising fund5 Charitsble AdivTlies Total ex nditure 138.638 48.235 138,638 48.235 186.875 114.585 27.608 186,875 114.585 27,608 142.193 142,193 Not Incoma I1oxpondlturo1 -14.579 20.669 6,091 .660 8.594 4,935 Transfers betsveen funds 20.0(XJ -20.oc N•t Movament In Funds 5,421 20.669 -20.000 4.660 8,594 R&conclllatlon of funds: Total funds brou ht forward Total funds carried forward 136.041 141,458 37.609 58.278 44.243 217.893 139.701 24,243 223,981 136,041 29.013 37,609 44.243 212,95T 44,243 217,893 Balance Sheet At 31 December 2024 Totd Fur )24 Funds 2Q24 24 2023 202J No Current Assets D&btors Cash at bank and in hand Total Current Assèts 141,459 141,458 58,278 58,278 24,243 223,981 136,041 24,243 223,981 136,041 37,609 37,609 44,243 217,893 44,243 217,893 Current Liabilities Falling Due wilhin on8 y8ar 10 Nèt Assots 141 458 24243 223981 136041 44 243 217 893 Thè Funds ofthè Charlty Endowrnenl Funds R&strict8d Funds Unrastrfctad Funds= Genèral Unrestricted Funds= Designated 12 12 12 12 24.243 24,243 58,218 53,837 87,622 44.243 44,243 37,609 59,192 78,849 S8,278 37,609 53,837 59,192 87,622 76,849 Total Charl Funds 141 458 24,243 223,981 136 041 44,243 217 893 The accounts were approved by the trustees on 24 June 2025 and signed on their behalf by.. PAGE 10 OF 16
ANNUAL REPORT AND (SORP COMPLIANT) ACCOUNTS 2024 SC003306
BANCHORY-TERNAN WEST PARISH CHURCH OF SCOTLAND Accounting Policies
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.
Basis of Preparation
The accounts have been prepared in accordance with the applicable accounting standards and under the historical cost convention, modified to reflect the inclusion of investments at market value, and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006, the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007 and the Statement of Recommended Practice: Accounting and Reporting by Charities (2005).
Fund accounting
Funds are classified as either restricted funds or unrestricted funds, defined as follows.
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income from the fund is used for the purpose defined in accordance with the objects of the charity.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
Incoming Resources
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
Fixed Assets
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises. All tangible fixed assets costing in excess of £10,000 having a carrying value to the charity greater than one year, other than those acquired for specific purposes, are capitalised.
Taxation
Banchory-Ternan West Parish Church of Scotland is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for Value Added Tax (VAT) and resources expended therefore include irrecoverable input VAT.
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ANNUAL REPORT AND (SORP COMPLIANT) ACCOUNTS 2024
BANCHORY-TERNAN WEST PARISH CHURCH OF SCOTLAND
SC003306
Notes forming part of the financial statements Year ended 31 December 2024
1. Donations and legacies
| Unrestricted | Restricted | Endowment | Total | Unrestricted | Restricted | Endowment | Total | |||
|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | Funds | Funds | Funds | |||
| 2024 | 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | 2023 | |||
| £ | £ | £ | £ | |||||||
| Offerings | 69,740 | - | - | 69,740 | 65,510 | - | - | 65,510 | ||
| Tax Recovered on Gift Aid | 21,959 | - | - | 21,959 | 22,307 | - | - | 22,307 | ||
| Legacies | - | - | - | - | - | - | - | - | ||
| Value of donated goods | - | - | - | - | - | - | - | - | ||
| Local Ministry | - | 43,904 | - | 43,904 | - | 36,202 | - | 36,202 | ||
| Other | - | 25,000 | - | 25,000 | - | - | - | |||
| Total | 91,699 | 68,904 | - | 160,603 | 87,818 | 36,202 | - | 124,019 |
2. Income from charitable activities
| Unrestricted | Restricted | Endowment | Total | Unrestricted | Restricted | Endowment | Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | Funds | Funds | Funds | |||||
| 2024 | 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | 2023 | |||||
| £ | £ | £ | £ | |||||||||
| Weddings and Funerals | 1,732 | - | - | 1,732 | 1,475 | - | - | 1,475 | ||||
| Christmas Card Delivery | 5 | - | - | 5 | 2 | - | - | 2 | ||||
| Other Voluntary Income | 950 | - | - | 950 | 800 | - | - | 800 | ||||
| Other Charitable Activities | - | - | - | - | - | - | - | - | ||||
| Church Organisations Activities |
4,835 | - | - | 4,835 | 2,000 | - | - | 2,000 | ||||
| Total | 7,522 | - | - | 7,522 | 4,277 | - | - | 4,277 |
3. Income from other trading
| Unrestricted | Restricted | Endowment | Total | Unrestricted | Restricted | Endowment | Total | |||
|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | Funds | Funds | Funds | |||
| 2024 | 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | 2023 | |||
| £ | £ | £ | £ | |||||||
| Rent received | 18,105 | - | - | 18,105 | 16,033 | - | - | 16,033 | ||
| Total | 18,105 | - | - | 18,105 | 16,033 | - | - | 16,033 | ||
| 4. Investment income | ||||||||||
| Unrestricted | Restricted | Endowment | Total | Unrestricted | Restricted | Endowment | Total | |||
| Funds | Funds | Funds | Funds | Funds | Funds | Funds | Funds | |||
| 2024 | 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | 2023 | |||
| £ | £ | £ | £ | |||||||
| Deposit Interest | 5,747 | - | - | 5,747 | 2,133 | - | - | 2,133 | ||
| Bank Interest | 986 | - | - | 986 | 665 | - | - | 665 | ||
| Total | 6,733 | - | - | 6,733 | 2,798 | - | - | 2,798 | ||
| 5. Other income | ||||||||||
| Unrestricted | Restricted | Endowment | Total | Unrestricted | Restricted | Endowment | Total | |||
| Funds | Funds | Funds | Funds | Funds | Funds | Funds | Funds | |||
| 2024 | 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | 2023 | |||
| £ | £ | £ | £ | £ | £ | £ | £ | |||
| Receipts from General Trustees | - | - | - | - | - | - | - | - | ||
| Total | - | - | - | - | - | - | - | - |
PAGE 12 OF 16
BANCHORY-TERNAN WEST PARISH CHURCH OF SCOTLAND ANNUAL REPORT AND (SORP COMPLIANT) ACCOUNTS 2024 SC003306 Notes forming part of the financial statements (continued)
6. Analysis of expenditure
| 6. Analysis of expenditure | ||
|---|---|---|
| Unrestricted Funds 2024 |
Restricted Endowment Total Unrestricted Restricted Funds Funds Funds Funds Funds 2024 2024 2024 2023 2023 £ £ |
Endowment Total Funds Funds 2023 2023 £ £ |
| Raising Funds Offering Envelopes - StewardshipCampaign Costs - |
- - - - - - - - - - |
- - - - |
| Total - |
- - - - - |
- - |
| Charitable Activities Giving to Grow Allocation 51,694 Presbytery Dues 2,369 Minister’s Expenses 1,098 Ministerial Assistance - Pulpit Supply - Other Salary Costs 40,183 Local Ministry Salaries - Fabric Repairs & Maintenance 9,227 Council Tax 3,632 Other Buildings Costs 18,755 Church Office Expenses 1,340 Youth Programme - Music & IT 4,414 Other Expenses 5,926 |
- - 51,694 56,064 - - - 2,369 1,094 - - - 1,098 1,338 - - - - - - - - - - - - - 40,183 21,830 - 32,961 - 32,961 - 25,758 - - 9,227 8,705 - - - 3,632 3,551 - - - 18,755 11,370 - - - 1,340 1,324 - 2,517 - 2,517 - 1,850 - - 4,414 2,969 - 12,757 - 18,683 6,340 - |
- 56,064 - 1,094 - 1,338 - - - 21,830 - 25,758 - 8,705 - 3,551 - 11,370 - 1,324 - 1,850 - 2,969 - 6,340 |
| Total 138,638 |
48,235 - 186,875 114,585 27,608 |
- 142,193 |
Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.
7. Staff Costs and Numbers
| 7. Staff Costs and Numbers | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Salaries and Wages | 55,961 | 43,369 |
| Social SecurityCosts | 17,184 | 4,218 |
| Total | 73,145 | 47,587 |
The average number of employees during the year was as follows:
| 2024 | 2023 | |
|---|---|---|
| Number | Number | |
| Ministerial support | 2 | 1 |
| Administration | 1 | 1 |
| Music & IT staff | - | 1 |
| Premises maintenance | 1 | 1 |
| Total | 4 | 4 |
No employee had employee benefits in excess of £50,000.
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employer’s contributions for national insurance, pension, housing and loan fund. Ministers’ stipends are paid in accordance with the national stipend scale, which is related to years of service.
8. Trustee Remuneration and Related Party Transactions
The Minister received £1,098 (2023: £1,338) for reimbursement of expenses during the year. No other trustee received any remuneration or reimbursement of expenses during the year. The trustees, in office at the date of this report, donated a total of £16,953 (2023: £18,598) to church funds during the year. No trustees or persons related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
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BANCHORY-TERNAN WEST PARISH CHURCH OF SCOTLAND ANNUAL REPORT AND (SORP COMPLIANT) ACCOUNTS 2024 SC003306 Notes forming part of the financial statements (continued)
9. Debtors
| 9. Debtors | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Unrestricted | Restricted | Endowment | Total | |||
| Funds | Funds | Funds | Funds | Funds | Funds | Funds | Funds | |||
| 2024 | 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | 2023 | |||
| £ | £ | £ | £ | £ | £ | £ | £ | |||
| - | - | - | - | - | - | - | - | |||
| Total | - | - | - | - | - | - | - | - | ||
| 10. Creditors | ||||||||||
| Unrestricted | Restricted | Endowment | Total | Unrestricted | Restricted | Endowment | Total | |||
| Funds | Funds | Funds | Funds | Funds | Funds | Funds | Funds | |||
| 2024 | 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | 2023 | |||
| £ | £ | £ | £ | £ | £ | £ | £ | |||
| - | - | - | - | - | - | - | - | |||
| Total | - | - | - | - | - | - | - | - |
11. Analysis of Net Assets Among Funds
| General | Designated | Restricted | Endowment | Total | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Current Assets | 53,837 | 87,622 | 58,278 | 24,243 | 223,981 |
| CurrentLiabilities | |||||
| Net assets at 31 December 2024 | 53,837 | 87,622 | 58,278 | 24,243 | 223,981 |
12. Movements in Funds
Purposes of Endowment Funds
Income from the Adam Farm Servants’ Fund is to be used for Benevolent Fund purposes.
Income from the Adam Gravestone Fund is to be used for the upkeep of gravestones in the Old Banchory Cemetery.
Income from the Aldersyde Fund is to be used for the Minister’s Pension Fund.
Income from the Benevolent Fund is to be used for distribution amongst the poor of the Parish at Minister’s discretion.
Income from the J Low Gravestone Fund is to be used for the upkeep of gravestones in the Old Banchory Cemetery.
Income from the Lynnwood Fund is to be used for the Minister’s Stipend Fund.
Income from the McDonald Fund is to be used for General Fund purposes.
Income from the Paterson Fund is to be used for the upkeep of the fabric of the Church.
Income from the Ronald Stephen Memorial Fund is to be used for fabric repairs to outside and inside of Church and outside of Manse. OSCR approved the transfer of the funds to the Fabric Fund for the repair and maintenance of all the church’s buildings.
Income from the Scorgie Fund is to be used for the upkeep of gravestones in the Old Banchory Cemetery. Income from the Strachan Fund is to be used for General Fund purposes.
Income from the Sunday School Fund is to be used for the provision of Sunday School materials.
Purposes of Restricted Funds
Reith Memorial Fund: to fund annual insurance on the Reith Screen in the Church.
Local Ministry: Outreach to teenagers and young people in Banchory. Ukraine Grant: Money granted by Aberdeenshire Council for us to distribute to Ukrainian families for participation in activities which will help them integrate in Scottish society.
Purposes of Unrestricted Funds
Unrestricted funds are those which are given to assist in the aims of the charity, but are not restricted by the giver(s) to any particular purpose. Sometimes a preference may be expressed in which case the income, whilst not restricted, may be designated for particular purposes (see below).
Purposes of Designated Funds
Fabric Fund: funds for the maintenance of Church property.
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BANCHORY-TERNAN WEST PARISH CHURCH OF SCOTLAND ANNUAL REPORT AND (SORP COMPLIANT) ACCOUNTS 2024 SC003306 Notes forming part of the financial statements (continued)
12. Movements in Funds
| 12. Movements in Funds | |||||
|---|---|---|---|---|---|
| Opening | Incoming | Outgoing | Closing | ||
| All figures in £ | Funds | Resource | Resource | Transfers | Funds |
| s | s | ||||
| Endowment Funds | |||||
| Adam Farm Servants Fund | 40 | - | - | - | 40 |
| Adam Gravestone Fund | 11 | - | - | - | 11 |
| Aldersyde Fund | 1,231 | - | - | - | 1,231 |
| Benevolent Fund | 18,575 | - | - | - | 18,575 |
| J Low Gravestone Fund | 500 | - | - | - | 500 |
| Lynnwood Fund | 1,609 | - | - | - | 1,609 |
| McDonald Fund | 50 | - | - | - | 50 |
| McIntosh Fund | 59 | - | - | - | 59 |
| Paterson Fund | 1,000 | - | - | - | 1,000 |
| Ronald Stephen Memorial Fund | 20,000 | - | - | (20,000) | 0 |
| Scorgie Fund | 50 | - | - | - | 50 |
| Strachan Fund | 500 | - | - | - | 500 |
| SundaySchool Fund | 617 | - | - | - | 617 |
| Total Endowment Funds | 44,243 | - | - | (20,000) | 24,243 |
| - | - | ||||
| Restricted Funds | - | - | |||
| Adam Farm Servants Fund | 1 | - | - | - | 1 |
| Adam Gravestone Fund | 613 | - | - | - | 613 |
| Aldersyde Fund | 5 | - | - | - | 5 |
| Benevolent Fund | (109) | - | - | - | (109) |
| Local Ministry | 34,501 | 43,904 | 35,478 | - | 42,927 |
| Lynnwood Fund | 6 | - | - | - | 6 |
| McDonald Fund | 3 | - | - | - | 3 |
| McIntosh Fund | 4 | - | - | - | 4 |
| Paterson Fund | (6) | - | - | - | (6) |
| Scorgie Fund | 479 | - | - | - | 479 |
| Strachan Fund | 32 | - | - | - | 32 |
| Sunday School Fund | (197) | - | - | - | (197) |
| Reith Memorial Fund | 2,277 | - | - | - | 2,277 |
| Ukraine Grant | 0 | 25,000 | 12,757 | - | 12,243 |
| Total Restricted Funds | 37,609 | 68,904 | 48,235 | 58,278 | |
| Unrestricted Funds | |||||
| Benevolent Fund (Designated) | 240 | - | - | - | 240 |
| Fabric Fund (Designated) | 76,609 | - | 9,227 | 20,000 | 87,382 |
| Friday Coffee Group | 0 | - | - | - | 0 |
| General Fund | 59,192 | 124,060 | 129,413 | - | 53,837 |
| Guild | 0 | - | - | - | 0 |
| Noah’s Ark | 0 | - | - | - | 0 |
| Total Unrestricted Funds | 136,041 | 124,060 | 138,640 | 20,000 | 141,459 |
| Total Funds | 217,893 | 192,964 | 186,875 | - | 223,981 |
13. Collections for Third Parties
| 13. Collections for Third Parties | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| International Justice Mission | 2,099 | 2,413 |
| Bethany Christian Trust | 388 | 338 |
| Ukraine | 317 | 3,835 |
| Leprosy Mission | 190 | |
| Total | 2,994 | 6,586 |
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