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-