Aberdeen Hillside Parish Church The Church of Scotland 2024 CONGREGATIONAL ACCOUNTS RECEIPTS & PAYMENTS ABERDEEN HILLSIDE PARISH CHURCH, ABERDEEN (Congregation Number: 311907) (Scottish Charity Number: SC003789) 31 DECEMBER 2024
TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 The trustees present the annual report and accounts for Aberdeen Hillside Parish Church, Aberdeen for the year ended 31 December 2024. Reference and Administrative Information Charity Name: Aberdeen Hitlside Parish Church ("the church") Charity Registration Number: SC003789 Congregation Reference No: 311907 Contact Address: The Church Office 1 3 Hilton Drive Aberdeen AB24 4NQ Trustees Princi al Office-bearers Independent Examlner Bankers Virgin Money 62 Union Street ABERDEEN AB10 1WD
TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) Structure, Governance and Management Governlng Document The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form). Recrultment and Appolntment 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. Organlsatfjonal Structure The Kirk Session, which meets at least five times a year, is responsible for spiritual, financial and property affairs within the church. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. Objectives and Actlvitles 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. The new united parish (Aberdeen Hillside Parish Church) was established in April 2023, and now serves the communities of Middlefield, Hilton, and Woodside. The church buildings of Middlefield and Woodside have been closed and sold. Work continues, to establish Aberdeen Hillside Parish Church as the parish church for these three quite different communities, and on the mission and outreach work to maintain the church's presence and relevance in all the areas we serve. Our church buildings and facilities are used on a regular basis by more than a dozen different groups. We are fortunate to have some ad-hoc use throughout the year that both facilitates the needs of the ad-hoc users and generates useful income that funds other groups and activities to take place. These groups are both church groups (including youth organisations such as Rainbows, Brownies, Guides, Anchor Boys, Junior Section, Company Sections (Boys, Brigade) and a recently added Girls, Brigade company), and groups run by church members which are open to all. The groups run by church members include 'The Flower Bunch, (a social group where leaders teach flower arranging in an atmosphere that promotes social inclusion and participation), 'The Friendship Group, (which gets people together to hear a brief talk on a subject of interest), a recently established Craft Group, and a well-attended indoor bowling (carpet bowling) group. Non-church groups which use the buildings include the Aberdeen Bach Choir, which meets for rehearsals weekly in the church sanctuary, the Aberdeen Sinfonietta, which uses the church sanctuary a couple of times a year for full rehearsal events, the 'Friends in Harmony, community choir, and a Narcotics Anonymous group offering friendship and support to recovering substance abusers.
TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (contlnued) Worshlp Services of worship are held every Sunday at 11 am. The servlces are also live-streamed on the congregation's YouTube channel, and statistics from YouTube show that the live-stream is watched live, and the recording is visited regularly throughout the week. The Sunday School for children and young people meets on Sunday during School Terms, with the children being present for the first part of the service and then leaving to do their own age-appropriate activities. Until a permanent Minister of Word and Sacrament was inducted into the charge on 12 December 2024, services were conducted by our Locum Minister, and occasionally by our MDS (Ministries Development Staff ) member or volunteers from the congregation. The congregation continues its support of the local charity Instant Neighbour, with mernbers donating food, toiletries and other items on a weekly basis that support Instant Neighbour's foodbank. As part of our Harvest celebrations this year, we asked members to make a contribution of non-perishable food items, and this was then taken to Instant Neighbour and Aberdeen Cyrenians. Social and Fundraising events have taken place throughout 2024. These events enhance the community and social aspects of church life, as well as raising valuable additional income. Achlevements and Performance With the planned unions of Hilton, Middlefield and Woodside complete, forming Aberdeen Hillside Parish Church, work has begun towards forming a Church Grouping with the neighbouring Aberdeen North Parish Church. A church grouping is a formal arrangement for sharing good practices, resources, and efforts to promote the life and work of the church in its communities. Significant effort was invested in trying to establish the Church Grouping Agreement by the end of 2024. However, this goal has not been met. We are now working diligently and purposefully to ensure that it is in place by the end of 2025. The attendance is quite good if we consider the challenging time we are navigating as the Church of Scotland all over the country. We intend to hire a part-time MDS in 2025 to join the team, with a focus on reaching out to young people. There is work to be done to plan and implement updates and upgrades to the buildings to enhance accessibility and usability for a wider range of people. Additionally, there are plans to improve the lighting (of both the interior and exterior of the buildings) as well as the heating, aiming to reduce costs and make them more environmentally friendly. Another objective for 2025 and beyond is to improve safety measures to protect the buildings and the people using them, as well as to comply with any legislation in force.
TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (contlnued) Congregational Statlstlcs At 1 January 2024 there were 412 members on the Aberdeen Hillside Congregational Roll. During 2024 there were: 13 deaths 3 additions by transfer At 31 December 2024 there were 402 members on the Congregational Roll of Aberdeen Hillside. Finandal Review The year 2024 was the first full year of operation of Aberdeen Hillside, following the unions with Middlefield and Woodside, which were finalised in April 2023. Therefore, the figures for both income and expenditure in the 2024 accounts are not directly comparable with the 2023 figures, which do not show a full year of operation of the united church, and which also included a transfer of Union balance from Wood5ide Church. Income Total income for the year was £56,273 for unrestricted funds and £2,643 for restricted funds, giving an overall total income of £58,916. About 75% of this income came from Offerings (including tax recovered on Gift Aid donations). Of the remaining 25%, the main sources were fundraising activities (£3,580), bank and deposit interest (£3,203) and church and hall hire (£2,715). Expendlture Total expenditure for the year was £68,287 for unrestricted funds and £17,151 for restricted funds, giving an overall total expenditure of £85,438. The major items of expenditure from unrestricted funds were Giving to Grow (£21 ,437), the Ministry Team (£14,456 - this includes the Locum Minister's salary),and heating and lighting (£11,560). The expenditure from restricted funds mainly relates to repairs and improvements to church buildings. The Statement of Financial Activities (shown on page 7 below) shows deficits of £12,014 for unrestricted funds and £14,508 for restricted funds. This resulted in an overall deficit of £26,522. Much of this will be offset in early 2025 by a transfer of funds from the Consolidated Fabric Fund (Revenue element) which is held by the General Trustees of the Church of Scotland. Reserves Policy Aberdeen Hillside Parish Church has designated reserves in a Fabric Fund which may only be used for fabric purposes. Given that our buildings are large and aging, and that repairs and maintenance of large, old buildings can be very expensive, the Trustees consider it prudent to maintain our reserves at the appropriate level to enable us to maintain the buildings in the long term.
TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) Statement of Trustees, Responslbllities Charity law requires the trustees to prepare financial statements for each financial year which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. In preparing those financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; make judgments 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; and 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 which 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 {Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. 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. Approved by the Trustees and signed on their behalf, Date
ABERDEEN HILLSIDE PARISH CHURCH scorrisH CHARITY NUMBER: SC003789 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABERDEEN HILLSIDE PARISH CHURCH I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 7 to 14. This report is made solely to the charity's trustees, as a body, in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that I might state to the charity's trustees those matters l am required to state to them in an Independent Examiners report and for no other purposes. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's business as a body, for my work, for this report, or for the opinions I have formed. Respectlve responsibilities of trustees and examiner The charity's trustees are responsibLe for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts {Scotland} Regulations 2006. The charity trustees consider that the audit requirernent of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibitity to examine the accounts as required under section 44{1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examlner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts {Scotland) Regulations 2006. An examinatFon 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 concerning 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 examlner's statement In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44{1) (a) of the 2005 Act and Regulation 4 of the 2CN)6 Accounts Regulations, and to prepare accounts which accord with the accounting 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:
ABERDEEN HILLSIDE PARISH CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Funds 2024 Restrlcted Funds 2024 Total 2024 Total 2023 RECEIPTS Voluntary income Incoming resources from charitable Activities 55,648 2,643 58,291 73,131 625 625 TOTAL RECEIPTS £56,273 £2,643 £58,916 £73,731 PAYMENTS 68,287 17,151 85,438 91,170 EXCESS OF RECEIPTS OVER PAYMENTS FOR THE YEAR (BEFORE TRANSFERS) (£12,014) (£14,508) (£26,522) (£17,439) Funds Transfers: From Consolidated Fabric Fund (Revenue) £15,911 EXCESS OF RECEIPTS OVER PAYMENTS FOR THE YEAR (AFfER TRANSFERS) (£12,014) (£14,508) (£26,522) (£1,528) TOTAL FUNDS BROUGHT FORWARD £90,938 £35,313 £126,251 £127,779 TOTAL FUNDS CARRIED FORWARD £78,924 £20,805 £99,729 £ 126,251
ABERDEEN HILLSIDE PARISH CHURCH FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Restricted Funds Funds 2024 2024 Total 2024 Total 2023 Bank and deposit balance at l January 2024 90,938 35,313 126,251 127,779 Movement in year: Excess of Receipts over Payments for the Year (after transfers) (12,014) (14,508) (26,522) (1,528) Bank and deposit balance at 31 December 2024 £78,924 £20,805 £99,729 £126,251 Investments at Market Value (cost £32,723) £26,460 £12,774 £39,234 £38,483 The accounts were approved by the Kirk Session. For and on behalf of the Kirk Session
ABERDEEN HILLSIDE PARISH CHURCH NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2024 ACCOUNTING POLICIES The principal accounting policies are set out below. The accounts have been prepared on a receipts and payments basis. The charity has adopted the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities (issued February 2005). (a) Basls of preparatlon The accounts have been prepared in accordance with applicable accounting standards and under the historical cost convention 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). (b) Funds 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. 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 f und. (c) Fabric Fund Repairs and improvements to the church and manse are charged as resources expended within the Statement of Financial activities. (d) Incoming resources All donations and gifts are included within incoming resources under either unrestricted or restricted funds when received. (e) Resources expended Expenditure is recognised when payments are made. (f) Tansible 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.
ABERDEEN HILLSIDE PARISH CHURCH NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2024 Taxation Aberdeen Hillside Parish Church is recognised as a charity for the purpose of applicable taxation legislation and is therefore not subject to taxatlon on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT. VOLUNTARY INCOME Unrestricted Funds 2024 Restricted Funds 2024 Total 2024 Total 2023 Income from Offerings Weekly freewill offerings Gift aid offerings Cash offerings Tax recovered on Gift aid donations 5,175 22,814 8,101 4,839 5,175 22,814 8,101 4,839 5,686 21,265 6,901 6,912 £40,929 £40,929 £ 40,764 Unrestricted Funds Restricted funds Total 2024 Total 2023 Other Regular Income Contributions f rom organisations Other donations Bank and deposit interest Church and hall hire Fundraising activities Special collections and donations Benevolent offerings Sundry income Legacies 825 1,955 3,203 2,715 3,580 1,2Crf) 2,025 1,955 3,386 2,715 3,580 260 1,305 932 1,098 2,880 2,501 705 183 260 2,341 3,341 100 1,783 2,538 £14,719 £2,643 £17,362 £13,742 Transfer of Union Balance 18,625 Total Income £55,648 £2,643 £58,291 £ 73,131 10-
ABERDEEN HILLSIDE PARISH CHURCH NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2024 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted Funds 2024 Restricted Funds 2024 Total 2024 Total 2023 Donations following weddings and Funerals £625 £625 £600 ANALYSIS OF RESOURCES EXPENDED Unrestricted Funds 2024 Restricted Funds 2024 Total 2024 Total 2023 The Church of Scotland Giving to Grow/Ministries and Mission Pulpit supply Aberdeen Presbytery Congregational allocation 21,437 260 21,437 260 37,039 600 1,474 1,474 1,870 £23,171 £23,171 £39,509 Local congregational purposes Ministry Team including expenses (Note 7) Organist and relief Repairs and improvements to Church & Manse Heating and lighting Council Tax Insurance Organ maintenance and repairs Printing, stationery and postage Upkeep of grounds Telephone and internet Miscellaneous expenses 14,455 14,455 12,198 3,764 3,764 3,423 15,213 1,2(J) 15,213 12,760 8,021 7,377 1,722 4,313 330 70 3,234 707 9,507 11,560 4,029 1,050 58 2,658 558 6,984 4,029 1,050 58 2,658 558 7,164 181 £45,116 £16,594 £61,710 50,902 Restricted Expenditure Special collection distribution Benevolent Expenditure 260 297 260 297 705 54 557 557 759 Total Expenditure £68,287 £17,151 £85,438 £91,170
ABERDEEN HILLSIDE PARISH CHURCH NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2024 MINISTER'S STIPEND All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all ministers, stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend in the fifth and subsequent years of service was £38, 884. (NOTE: The amount of £21,437 was paid by Aberdeen Hillside as the Giving to Grow contribution in 2024. This takes account of a Vacancy Allowance adjustment to cover the cost of a Locum Minister's saLary. ) COLLECTIONS FOR THIRD PARTIES 2024 2023 Christian Aid Scotland Instant Neighbour, Aberdeen Anchor Unit Aberdeen Royal Infirmary Aberdeen Cyrenians Charlie House, Aberdeen 260 113 20 240 112 220 £260 £705 MINISTRY TEAM COSTS 2024 2023 Ministry costs represent saLaries of locum Ministers and Ministry expenses £14,455 £ 12,198 TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS During the year Locum Minister, was paid £396 to cover his travel costs and other expenses, over and above the standard Locum salary. who is a member of the Kirk Session, received the sum of £308 for providing her organist, as required. services as a c urc The sum of £260 was paid t who is a member of the Kirk Session, for providing pulpit supply cover during the absence of our Locum Minister. ANALYSIS OF NET ASSETS AMONGST FUNDS General Restricted Total Net current assets at 31 December 2024 £78,924 £ 20,805 £99,729 12
ABERDEEN HILLSIDE PARISH CHURCH NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2024 10. MOVEMENTS IN FUNDS At 1 January 2024 At31 December 2024 Incoming Reserves Outgoing Reserves Transfers Restrlcted funds Restricted Fabric Fund Benevolent Fund Heating and Lighting Sunday School Special Collections 29,393 5,688 15,213 297 1,200 181 260 15,180 5,517 126 1,200 57 260 232 108 £35,313 £2,643 £17,151 £20,805 Unrestricted funds General Congregational Fund £90,938 £56,273 £68,287 £78,924 TOTAL FUNDS £126,251 £58,916 £85,438 £99,729 Purposes of Restricted Funds Fabric Fund - this is a fund set aside for the maintenance of the church property. Benevolent Fund - this fund is used to provide support for those who are in need. Heating & Llghtlng - this is used for donations towards heating and lighting costs which are given from time to time by various groups and organisations who use the church buildings. Sunday School - this fund is used to support the activities of the Sunday School. 13
ABERDEEN HILLSIDE PARISH CHURCH APPENDIX 1 FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEEES NOTES 2024 2023 CAPITAL Credit Balance held at 31 December £530,133 £530,133 REVENUE Credit Balance held at 31 December £93,009 £58,880 TEMPORARY ACCOUNT Balance held at 31 December £208,058 £4,530 14-