BUCKIE SOUTH, WEST AND ENZIE CHURCH OF SCOTLAND UNAUDITED FINANCIAL STATEMENTS 31 DECEMBER 2024 Charity Numbor SC005608 Congrogational Ref 311922 RITSONS Chartered Accountants 26-30 Marine Place BUCKIE Moray AB56 1 UT
BUCKIE SOUTH, WEST AND ENZIE CHURCH OF SCOTLAND FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 CONTENTS PAGE Members of the Board and professional advisers Trustees Annual Report Independent examine¢s report to the trustees Statement of receipts and payments Statement of balanS Notes to the financial statements The following pages do not fomi part of the financial statements Detailed statement of financial activities 12 Appendix 1 Collections for Third Parties 13
BUCKIE SOUTH, WEST AND ENZIE CHURCH OF SCOTLAND MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS Registered charity n*me Buckle South & Wert Church ChJriti nurtLbLr SCUOi608 Banken klanK Ot Scixland Teviol House EDINBURGH EH12 9DR
BUCKIE SOUTH, WEST AND ENZIE CHURCH OF SCOTLAND TRUSTEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 The tru51ees present ih¢ir r¢port and the unaudited financial ststem¢nts of the charity for the year ended 31 December ?024. REFERENCE AND ADMINISTRATIVE DETAILS R¢f¢r¢n¢¢ and administrative details are shown in the schedule of members of the board and professional advisers on page l of the financial statemenis. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Church is adminislered in accord8n¢¢ with the ternis of the Unilary Deed of Constitution. From 4, August 2024 0 Union was formed between Buckle South & West Church and Enzie Parish Church. Rtcrultment and AppoinlmeDt ofTrustecs Members of the Kirk Session and ihe Congregational Board are the charity Irustees. The Kirk Session m¢mb¢rs are the elders of the church and ar¢ chosen from those members of the church who are con5idcr¢d ¢0 have the appropriate gifts and skills. Th¢ minister. who is a member of the Kirk Session. is elected by ihe ¢ongregaiion and inducted by Pre$bCry. Th¢ Congregational Board is appDint¢d from within the congregation and members of the congregation are invited io nominate individuals who ar¢ b¢li¢ved to have the skills and commiun¢nt to contribute to the managemenl affairs of the Church, to be¢om¢ m¢mb¢rs of the Board. Board members are ih¢n appointed at the Slated Annual Meeting and serve for a period of thrtt years after which ihey musi seek rl¢ellon al the next Stsied Annual M¢¢tin8. Org8niJ*lional Structvre On 5 November ?022 1¢ was agreed by th¢ Trustees io change the Constitution of the Church from Model De¢d to Unitary Deed. The Kirk Session which m¢ets during the year is now responsibl¢ for both the spiritual afTairs and i¢mp)ral matters within the Church. There is no Con8re8ational Board. OBJECTIVES AND ACTIVITIES The Church of Scoiland is Trinitarian in doctrine. Refomjed in tradition and Presbylcrian in policy. It exists to glorify God and to work for the advon¢¢ment of Christ'5 Kingdom throughoui ihe world. As o national Church. it acknowledges a dis1in¢liv¢ ¢all and duly lo bring the ordinan¢e5 of r¢li8ion to ihe people in every parish of Scotland through a terriioriol ministry. It co-operates with other Churches in various ecurneni¢al bc4lies in Scoiland End beyond.
BUCKIE SOUTH. WEST AND ENZIE CHURCH OF SCOTLAND TRUSTEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 ACHIEVEMENTS AIID PERFORMANCE Worship Durin8 ?024, Meekly Sunday WOTship was conducted by our Interim Moderalor, who conducted Ihese services in a friendly rel&xed manner. Over the vear. four communion ser%ices were held aNI we welcorned the Boys, Brigade for their Enrolmeni and Bottalion Parade Services with the Officers and bovs assisting in the re&dings and prayers. Oll Sunday 4th of August 2024. we enjoyed a lovely evening of fellowship as we joined together M'ith FTIXII Parish Church. We came together as one in 8 special Service of Union led by Our Lhnstmas bve tamily service ai the earlier time of 3prn Thas well attended. The Walking Group The walking group rneets regularly on a Wednesday ai 2pm with the regular attenders enjoying the IDc21 walks. All are welcome to come along and enjoy the walks and the fellowship. The Bovs, Brigade The Company has eiirrently a strength of 169 olTicer¥ Tegistered helpers and boys. The Compiny is subdivided inlo 3 se¢tions= Anchor Boys - oFn to primary 2 & 3 boys. Th¢ leaders offer a programme of hdge work, garnes, Singing and Crafts. open to primary 4 to 6 boy5. A 3-y¢ar pro8rAmme of games. imiok work. figure marching is offered io boys working towards iheir Gold Badge. Conwany Seciion - primary 7 to d¢r 17 year olds. They follow A programme of badgework, ph)'si¢al a¢tiN'it)' and drill. Thc programmc allows Ex)ys to cornplctc thc ncecssary work for them to gain th¢ir Psid¢nt,5 Badge. Pt 16 Ix)ys thcn undcrtak¢ th¢ir Kins'5 Badsc work. Compan Section boy5, during the winter. alxF m¢¢t (pn a Sunday rnomin8 for Bible class (l Oam to 10.30am). Programme - During thc winlci months our'nornial" Company ProsraTnme wnsi&s of the following.. Sunday". Tuesda).. Wednesday.. Bible Llass Anihor Boys Bugle Band Gymna]cS Junior Section Company Section I0- 10.30 (Cixnpany Section Boys) 6-7.15pm 6- 8 pm (JuniiK & Cornpany Section) 7.30- 8.15pm 6-7pTn 7.*0- 9.30 F Friday: We also hav¢ a number of "adh(K" aciivities throughout the vear - Anchor Boy Party. Halloween Party, Trampoline Visii, Weekend Carnp. week long resid¢niial io ihe North of England. Parad¢s, numerous Banalion Events and numerous sportin8 eIs thai we take pan in. Our King's m¢n are a150 involi'ed In numerws comrnunitv events. Bartalion Events ompanv Caiknin. is currenily the Baualion Piesideni. Mr
BUCKIE SOUTH, WEST AND ENZIE CHURCH OF SCOTLAND TRUSTEES ANNUAL REPORT(eoftkn¢•d) YEAR ENDED 31 DECEMBER 2024 ,IcHIEVEMETs AND PERFORMANCF. (corrtItsed) is Bartalion Sccrclary and Battalion Treasurer. is ttl)v Ilir I tdining and King'5 Badgc .4dwiJLI". I l)¥ Lobiipdiiy is alriliatd kn thc B&iil'lbliii¥ Uiiithlion Buys. B[lde where we participate fullv in nuTherous events - swimming, football. Top of ihe Fomi. badTninion, ¥ross a)uniry. Chrisunas cotnprtitions. AnrhoT )YIJUnior Section Fun Day und various ourses in preparation f(T ts)y5 goin¥ on io achieve their King's Bad8¢. The Company is affiliated io ihe Nonh Scotli5h Area ol th¢ Bu¥s' Brigaile which Lovcr5 Sion¢haven in ihe south, io Fon William in the est and io the Sheiland Islands in th¢ north. The company has laken pan in the only Com11[10n offered ihis year- Christm&s Cards. Th¢ Annual Business Meeting for 2024 was in LossTemouth and is hosted by diff¢nI Batthlions on rotational basis throughout the area. OITicers of the 1° Buckle are regular attendees. Fund Rui.sin[ - 'e are very acti¢ as a Boys. Brigade Cornpany. Cofftt mornings, pancake tejs. partlCiPÉlting in the local Buckle Krackcr, variou5 lucky squares. le80 compeiilions lo nam¢ but a few of oui events. Sponsor&hlp - The Company re¢cle5 8 ¢onsiderable amount of sponsorship annually. both firwiciaily and in support of transport and manpower. Th¢ compan). has currenily over 20 I1 business spnn.snrs. The company continues to have its "sponsored- 17-s¢aler mini bus from a local garage. W¢ nnw alsn have nur nwi premises. again being spong)red by a local ¢mploy¢r. Anniial Awnrd.¥ Ev*nlng - We had 8 very $ie#lfill ftwards evening in nur Church when boys reeeiied their awards for the >'ear. There was 8 bi8 ittendAnce of parenls and friends. Chmrch - The CompAny 1$ linked to Buckle South. M'est 8nd Enzie Church and has an excellent rclthtionship 1th the session, board and members of the congregation. Publlclty - A Faccbook pose 41s0 provides excellent cc¥nmuni¢ation wilh families and the local omrnunity. rralnlnz - Company is 5upp(r¢iv¢ of training offered especially for PVG and Safe8uardin8.
BUCKIE SOUTH. WEST AND ENZIE CHURCH OF SCOTLAND TRUSTEES ANNUAL REPORT(¢*)nvnrtj YEAR ENDED 31 DECEMBER 2024 FINANCIAL REVIEW These accounts have been prepared on ihe R¢¢eipts & Payments basis in accordanc¢ w.ith the Charitieq& Tn]stee Invegtrnent (Scotland) Act 2005 and ihe Charities Ac¢ounts (Scotland) Regulations 2006 {as amended). The principal source of ineorne is from weeklv offerings. Reservfs Polic). It is the Trustees, Polic)" lo hold sufficient funds io mttl monthly expendilure going torward. At the year end ihe Church held overdrawn unrestricted cath fuThls of £2.676 ideficu) {2023.. £1.954 (d¥ficil)I and restricted cash funds of £31,436 {?0?3= £29,747). NDF.PF.NDF.NT F.Y.4MTNF.R as re-appointed as independent examiner for the ensuing >ear. SieDed on haIr of the tru51ees Session Clerk
BUCKIE SOUTH, WEST AND ENZIE CHURCH OF SCOTLAND INDEPENDENT EXAMINER'S REPORT TO THE TRLISTEES OF BUCKIE SOUTH & WEST CHURCH YEAR ENDED 31 DECEMBER 2024 I report on the accounts of the chariry forthe year ended 31 December 2024 sei out on pages I to 13. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENf EXAMINER Th¢ charity s irustees are resry)nsible for the preparation of the &counts in accoidanc¢ with the terms of the Charities and Trusiee Inveslm¢nt (kotlandl Aci 2005 and the Charilies Accounls Iseoiland) Regulations 2006. The charity'% trusiees consider that the audil requirement of Regulation l O ( l ) Idl of the Accounts Regulations does not applv_ It is my responsibility to state. on ihe basis of my examination as required under seeiion 44{1) Ic) of the ACL wheiher parti¢ulAr matters have eome to my attention. BASIS OF INDEPF.P¥DF.NT EXAMINER'S STATEMENT M} exaThinatian is carried out in accordance with Regulation I l of the Charities Accounts (Scoiland) Regulations 2D06. An examination includes A review of the accounting records kept b). the charity and comparison of the accounts presented with those records li also includes consideraiion of any unusual items or disclosures in the accounts and seeking explanations from you as trustees eoneeming any such matters. The procedures undertaken do noi proi ide all the evidence that would be reqUId in an audit, and consequ¢nily I do noi express an audit opinion on whether the accounts present a 'tTue and fair vicw.. INDEPENDENf EXAMINER'S STATEMENT In conn1]n with examination. no matter has corne io my atEention: { l ) which gives me reasonable eauge io believe that in any material respect the trustees have n(X met the requ1Ments lo ensure that.. proper accounting records are kept tn accordance with section 44{1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulaiions. and accounts are prepared "hich agree with the awounting records and comply with Regulation 9 of the 2006 Accounts Regylaiions. or 12) io which, in my opinion, artention should be drawn in order io enable a proper understanding of the accounts to be rea¢h¢d.
BUCKIE SOUTH. WEST AND ENZIE CHURCH OF SCOTLAND STATEMENT OF RECEIPTS AND PAYMENTS YEAR ENDED 31 DECEMBER 2024 Unrestricted Funds Restricted Fuods Total Funds 2024 Total Funds 2023 Not• RECEivrs Incoming resources from generating funds.. Voluniary income Activities for g¢nerating funds Inv¢stm¢nt income 43049 43,849 27.978 445 31.651 5,665 2,149 7,814 TOTAL RECEivrs 49514 2,149 51,663 60.074 PAYMENTS Costs of gcnerdiing funds: Costs of generating volunt&t)' income Charitable activities Governance costs (84) {49219) (933) (84) (49.679) (933) (122) (43,604) (904) {460) TOTAL PAYMENTS {50J36) {460) (50,696) (44,630) SURPLUS/(DEFICIT) FOR THE YEAR {722) 1.689 967 15,444 The notsz on p4988 9 to 11 form part afth••• flnanclal stslwn8nts.
BUCKIE SOUTH, WEST AND ENZIE CHURCH OF SCOTLAND STATEMENTS OF BALANCES 31 DECEMBER 2024 Ullrestricted Funds Restricied Total Fun(b 2D24 Total Funds 20?3 FUNDS RECONCILIATION Cash ai bank 01101124 IDefi¢iil/Surplus for the year Cash ai bank 31112n4 11.954) {722) 29.747 1.689 27.793 967 12.349 15.444 (2,676) 31,436 28,760 27.793 2024 2023 Nots BANK BALAliCES Currenl occounts 28.760 27,793 TOTAL BANK FUNDS 28.76LI 27,793 INVESTMENTS At m•rk¢t value R¢v¢nu¢ r.und Coiisolidalcd Fabric Fund ¢oM value £59,152 Growih Funds. 311922 LVSt value £60.407 Income Funds 311922 cosi v¥lue £5.945 41J09 83J93 106,763 10806 101,063 10,708 TOTAI. INI'V,STMF.NT FtINDS 242ffj71 11.771 ASSETS Gift Aid accru¢d on dorniions at year eThl 993 993 2.106 LIABILITIES Accrual 61)0 600 600 600 Thes¢ financial statements were approv and signed b>. thc membvr orth¢ ¢oinmitte¢ and autlioris for issue on Th• on p•g•• 9 to f1 fom p•rt d th•w fln•nGl•l *tat•ment•.
BUCKIE SOUTH, WEST AND ENZIE CHURCH OF SCOTLAND MANAGEMENT INFORMATION YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES B*sis ofAceountiDg These accounts have been prepared on the RcIpts & Payments basis in OrdanCe with the Chariiies & Truslee Ini'¢sttn¢nt (Scotland) Act 2005 and th¢ Charities Accounts (Scoiland) R¢gulations 21M)6 (as amended). Fund accounting Funds are classified as either restrictrd funds or unrestricted funds. defined as follows: Restricledfundy are funds subject to specifi¢ ffquirements as lo their whi¢h may be declared by the donor of with iheir auihoriry or created through l¢gal processes. but still within th¢ wider obj¢cts of the charity. Unre5fricledfunds ar¢ expendable at the discretion of the trustees in furtheranc¢ of ihe objects of Ihe ¢harity. If part of the unresiri¢ied funds are earmarked ai th¢ discretion of the truste¢s for a particular purpose. they are designated as a spate fund. This designation has an administrative purpose onl). and does not legollv restrict the trnstees. di$¢tIOn io apply the fund. EndowmeAifund% are funds which have been given on the condilion that the original sum 15 Wlote r¢du¢¢d, bui the income there from is used for the purwjse defined in accordance with the obJts of the charity. ID¢ome In¢om¢ is recognised when the chariry has entitlemeni io the fvnds. any perforniance Conditions attached to the iiemls} of income hav¢ been meL it is probable ihai th¢ income will be received and the amount Can be m¢&sured reliably. Expenditure Expenditure is re¢ognis¢d on a payment basis. Expenditure includes any VAT whi¢h cannot be fully r¢covered. and 15 rep)rted as part of the expenditure to whi¢h it relates. VOLUNTARY INCOME Uttrestrieted Restrided Total Funds Totsl Funds Fund$ Funds 2024 2023 Donalions WFO scheme (non-gift atd) Gift aid donations Tax recovered on gift aid donations Ordinary offerings {open plate) Other offerings, donalions ¢tc. The transfer of the union bal8n¢e 4005 9,712 7.033 2085 1095 18,119 4J05 9,712 7.033 2.885 1595 18,119 4.673 10,693 5.180 4,527 43.849 43.849 27,978
BUCKIE SOUTH, WEST AND ENZIE CHURCH OF SCOTLAND MANAGEMENT INFORMATION YEAR ENDED 31 DECEMBER 2024 INCOMING RESOURCES FROM ACTIVITIES FOR GENERATING FUNDS UDres¢ricied R¢s¢ri¢ted Total Funds Totsl Funds Fullds Funds 2024 2023 Fundraising event5 445 445 INVESTMENT INCOME Unrestri¢ted Restricted Tothl Fund$ Total Funds Funds Funds 2024 2023 Income from UK listed investments 5,665 2.149 7814 31,651 5,665 2,149 7014 31,651 COSTS OF GENERATING VOLuNfARY INCOME Unrestricted Restrieted Total Funds Totsl Funds Funds Funds 2024 2023 Donation envelope5 122 122 COSTS OF CHARITABLE ACTtVTfiES BY FUND TYPE Unrestricted Restricted Totsl Funds Total Funds Funds Funds 2024 2023 Church expenses 49219 460 49,679 43.604 GOVERNANCE COSTS Unrestrieted Reslricted To¢al Funds Total Funds Funds Funds 2024 2023 Independeni ¢x8mination fee5 933 933 904 933 933 904 STAFF COSTS AND EMOLUMENTS No salaries or wages have been paid to employ¢¢s. including the m¢mb¢rs of the COTnmiiiee. during the )'ear. All Church of Scoiland congregations ¢ontrtbute to the National Stipend Fund which bears the costs of all tninisierfs stipends and employerfs contributions for national insurance, pension and housing and loan fund. Ministefs stipend5 are paid in accordance with the national stipend 5cal¢. which is related to years of service. For the year under review the minimum siipend was £31,642 (2023: £30,135) and the m&ximum stipend (after l O years service) was £38,884 (2023.. £37,032). 10
BUCKIE SOUTH, WEST AND ENZIE CHURCH OF SCOTLAND MANAGEMENT INFORMATION YEAR ENDED 31 DECEMBER 2024 TRUSTEE RETrfUNERATION AND RELATED PARTY TRANSACTIONS No trustee received an}. remuneraiion or 1mbUrSement of expenses during (he year. The manse telephone and car Colls for the year were £1,677 (?023: £1.392). 10. RESTRICTED INCOME FUNDS Balance at I JAn 2024 Incoming Oulgoillg resour¢es Bglance at 31 Dec 2024 Fabric Fund Local Mission Fund 16.900 12,847 2,149 (460) 18.589 12.847 29,747 2,149 (460) 31.436 11. UNRESTRICTED INCOME FUNDS Blo¢e at l Jan 2024 Incoming Outgoitsg Balance at resources 31 De¢ 2024 General Funds (1,954) 49J14 (50336) (2,676) Purposes ofRestricted Fund$ Fabric Fund The Trustee5 hav¢ set aside funds for the maintenance of the church property. CRI Mission Fund Th¢ Trusiees hav¢ set aside funds for supporting Mission & Ministry withtn the local community. The following pages do not form part of the statutory flnanclal statements whlch are the subject of the independent examinees report on page 6.