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 balan￿S
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$b￿Cry. 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 r￿l¢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 P￿sid¢nt,5 Badge. P￿t 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 ￿e￿Is 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
,IcHIEVEME￿Ts AND PERFORMANCF. (corrtI￿tsed)
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[l￿de 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 Com￿11[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¢cl￿e5 8 ¢onsiderable amount of sponsorship annually. both firwiciaily
and in support of transport and manpower. Th¢ compan). has currenily over 20 I￿￿1 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 $i￿e#lfill ftwards evening in nur Church when boys
reeeiied their awards for the >'ear. There was 8 bi8 ittendAnce of parenls and friends.
Chmrch - The CompAny 1$ 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(¢*)nvn￿rtj
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 reqUI￿d 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 conn￿1]￿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 requ1￿Ments 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 R￿cIpts & 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$¢￿tIOn io apply the fund.
EndowmeAifund% are funds which have been given on the condilion that the original sum 15 Wlote
r¢du¢¢d, bui the income there from is used for the purwjse defined in accordance with the obJ￿ts
of the charity.
ID¢ome
In¢om¢ is recognised when the chariry has entitlemeni io the fvnds. any perforniance Conditions
attached to the iiemls} of income hav¢ been meL it is probable ihai th¢ income will be received
and the amount Can be m¢&sured reliably.
Expenditure
Expenditure is re¢ognis¢d on a payment basis. Expenditure includes any VAT whi¢h cannot be
fully r¢covered. and 15 rep)rted as part of the expenditure to whi¢h it relates.
VOLUNTARY INCOME
Uttrestrieted Restrided Total Funds Totsl Funds
Fund$
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
B*l*o¢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.