The Church of Scotland
Kincardine Coastal Church
RECEIIYS AND PAYMENTS ACCOUNTS 2024
Congregation No: 311916
Charity No: SC 005679

Reference and Adrninistrative Information
Charity Name..
Kincardine Coastal Church of Scotland
Charity Registration Number..
SC 005679
Congregation Reference No..
311916
Contsci Address:
Tru.IteeA
Principal Officeabearers
Minister..
Session Clerk
Church Treasurer..

Reference and Administrative Information
Independent Examiner
Bankers
Bank of Scotland
Upperkirkgate
Ab¢rd¢¢n

Trustees, Annual Report
Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The Church is administered in accordamce with the ternis of the Deed of Constitution (Unitary
Forni).
Recruitment aDd AppointmeDI of Trustees
Members of the Kirk Session are the charity trustees. as listed on page l. The Kirk Session
members are the elders of the church and are choscn from those memkrs of the church who ￿e
con5id¢r¢d to have the appropriate gifts and skills. The minister. who is a member of thc Kirk
S¢ssion, is elected by the ¢ongr¢8ation and inducted by Presbytery.
Orgallisational Structure
The Kirk Session which meets six times a year is responsibl¢ for spiritual affairs within th¢ ch￿￿h.
and is also responsible for Finance. Property and Stewardship matters.
Objeclives and Activities
The Church of Scotland is Trinitarihn in doctrine, Refornied in tradition and Presb￿eriaTr 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 io bring the ordinances of religion
to the penple in every parish of Scotland ihrough a territorial ministry. It ¢o-operatcs with other
Churches in various ecumenical bodies in Scotland and beyond.
As a r¢sult of the Mission PlanTJing proc¢ss within the Church ot. Scotland, and folloiving the
svcccssful Coinpletion of the fornialities, the Congregations of Portlethen and Newtonhill Parish
Churches merged on I st Janiiary 2024 to fonn ihe congregation of Kincardinc Coaslal Church of
Scotland. We continue to wotEhip in botli church buildings each Sunday with a joined service on
the last Sunday of ea¢h month. At this point the FK)Sition of Minister was i JL'lI)l ¢lll(l Kii)I"kjiiiJ
through the forn)alilies, we commenced our search for a n¢w ministcr.
preached as sole nominee on 8th September and was duly appointed. On I", ill I Ictnber IILld an
Induction S¢rvi¢¢ for hitn in Portlethen Church which was led by
n behalf of
North Eic St & Northerii 151¢5 Presb)Qery. Following th¢ servicc w¢ had an exccllcnt social event to
welcome
We are very grateful 10
vacancy and
llo wa5 our Interim Mi)deTator during the pcriod of
¥i'ho looked after us well hs Locum Minister.

Truslees, Annual Report
Year ended 31 December 2024
Objectives and Activities (cont)
We have enjoyed a number of fundraising and social events throughout the year. The car-wash
fundraising ran monthly from April to November, Soupa Tuesday ran monthly outwith the summer
munihs, the Craft group & tlic Lunch Club meet every second wcck and ive ar¢ grat¢ful to the
volunteers for providing these friendship and fellowship opportunities as well as the fundraising.
The church hosted the Tea & Coffee area at the local Skaleraw Fayre. We hosted a Spring, Craft
and Christinas Fayres. Wc h¢ld a brilliant Qiiiz Night and a Wreath Making ¢Yening. We also
raised funds for others with collections for Brain Tumour Trust from Carol Singing in Newtonhill
and from collections at our Christmas Services. CrossReach, Christian Aid, Ab¢rdeen Cyrenians
and Fairtrade Foundation as well as an ongoing food collection for Th¢ Lardcr, Portlcthen.
Our fjir15' Brigade Company, 1st Newtonhill, meets on a Monday evening bctwccn 6..30 and
8:30pm and currently ha5 around 35 girls and 5 leaders. They had a busy year with competitions in
Fcbruary. At their p&rents evening in March all the girls were presented with the badges they had
earned and Ihey had a great eveiiiiig showing off all they had achievcd. In April th¢y held a Bcc
themed fiindraising evening to support company fiinds and had an amazing time. The Juniors {girls
in primary 4 to 7) then joined with other girls in the Aberdeen area to Camperdown Park in Dundee.
We started back in August and 5tart¢d to work on our new badgcwork in th¢me Be a Boss Bcc, all
akniit helping the girl8 to be the best versions of themselves. In August they look part in the
C¢l¢brate Aberdeen Parade and then in October took part in the turn up Divisional cOm￿lIti0nS
having great fun. In December they did their own infornial nativity pl&y and then finished the year
with a great Christmas Party-
A branch of the Church of Scotland Guild met on Seven occasions this session and currently has 12
members. They support the education of Sary in Indonesia, the national Ciiiild Pi'ii
ccts & the
church. 'I'li¢
li<iiL iielcomed interesting speakers, including a talk from
on the
thenic.
from th¢ National Guild Cofflmittee gave a talk about what happens on the
National ￿0￿[li}IllI￿,
A very intereqtino talk frotn AberNecessities and a Christmas lunch al the
Station hotel in Stonehavcii.
-Jin¢ along told us all about Zimbabwe & after our AGM &
Bring and Buy for the Guild Projects wc had a talk from the Red Cross. Our Sprtng outing was
most enjoyable lunch out.
Th¢ GLiild organises ihc Carol singing round the village & the World Day of Prayer. We are
represented on Guilds Togetlicr North East by our Convenor.
They have a small group of members based in Newtonhill and we hope more will join us when we
80 back in September.
Achievements and Performance
The Congregation had 408 mcmbcrs at 31st December 2024. Ther¢ ar¢ 40 adults who are
significantly involved in the life of the congregation without being mcmbers and 37 young people
under the age of17 a￿ associated with the life of the ¢on8re8ation in various ways.

Trustees, Annual Report (eont)
Year ended 31 Deeember 2024
Finaneial Review
We hav¢ ¢hanged our method of preparing these accounts to be on the R¢¢eipts and Payments
method, this has necessitated the restatement of 2023 ¢omparatives.
Following the merger of Portlethen and Newtonhill Churches, we adopted acquisition accounting
and the funds from Portleth¢n ¢an be seen as Transfcr of Union Balances in each of the fund5. We
al%0 look the opportunity to ralionalise the funds held. The surplus for the year of £43.794 is
entirely as a result of the transfer of funds on union and without it we would have made a small loss
of £178. The comparative 2023 figurcs are for N¢Mrtonhill Church only, wherea5 the current year
Accounts are for the new joint church. Oiir income and expenditure therefore looks significantly
different from previous years.
Reserves Policy
It is ihe Trustccs. policy to achieve and hold reseryes of approximately Six months expendttyre in
addition lo designated funds. At the year end the Church held unrestricted cash funds of £67,439 of
which £22.142 had been designated for fabric fund. The remaining balance of £45,297 represcnts
alx)ui 5.5 tnonths ¢xpei)diture. wliich is lower than the truslees would like and we will consider
options to remedy this during 2025. The Church also held £23,009 of restricted funds whi¢h have
been provided for the purposes specified in Note 2.
The Sheila Shearer Fund is held in trust by the Church of Scotland and is valued at £11,324
Statement of Trustees, Responsibilities
The members of the Kirk Session must prepare financial slalements which give sufficient detail to
enable an appreciation of the ￿nsactionS of the Church during the financial year. The members of
the Kirk Scssion are restK)nsible for kccping proper accounting r¢cord5 which. on rcqucst, must
reflect the financial position of the Church at that time. This tnust be done to ensure that the
financial st&tements comply with the Charities and Trustee Investment (Scotland) Act 2005, the
ChaTili¢s A¥¢ounts (Scotland) Rcgulations 2006 and the Rcgulation5 An¢nl Congrcgational Finance
pproved by the General Assembly of the Church of Scotland in 2007. They are also responsible for
saf¢guarding the assets of the Church and must take reasotiable steps for th¢ prevention and/or
d¢le¥lioii of frdud aiid oth¢r irregularities.
Approied by ihe Tnistees and signed on their behalf,
Date .
ZDZS

Independent Examiner's Report to the Trustees of Kineardine Coastal Church of Sc(
I rew)rt on the accounts of Ihc Lharity for th¢ y¢ar ¢nd¢d 31 st D¢cemb¢r 2024 which arc set out on pages
7t0 12.
Respective responsibililies of trustees and examiner
The charity's tNstees are responsible for the preparation of the accounts in accordance with the tenns of
the CharitlC5 and Ttvslee Lnvestment (S¢otland) Act 2005 and the Charitie5 Accounts (Scotland)
Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) Df the Acct)unts
Regulations does not appl).. It is my responsibility to examinc the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.
B*si$ of independenl examiner'5 St&tcmcnt
An examinRtion is carried out in a¢cordanLe with Regulalion I l of the Charities A¢¢ounts (Scotland)
Regulations 2006. An examination includes a review of the accoiinting recnrds kept by ihe charity and a
cotnparison of the accounts prescnlcd with those records. It also includes consideration of any unusual
items or disclosures in the accounts, and seeks explanations from the tru5te¢s Concerning any suoh
matters. The procedures undertaken do not provide all the evidence that would be required in an audit,
aiid cons¢quently I do not exprcss an audit opinion on the view given by the accounts.
Indepcndent examiner's $tAtement
In the course of my examination, no matter has come to my attention which gives me reasonable cause to
believe ihat in any material respect the requirements..
to keep accounting records in a¢cordaThce with Section 44 (1)(a) of the 2005 Act and Regulation 4
of the 2006 Accounts Regulations, and
• to prepare accounts which a¢cord wilh the accounting records and ¢omply with Regulation 9 of the
2006 Accounts R¢8ulalions have not been me¢ or
to which, in my opinion, attention should be drawn in order lo enable a proper understanding of the
accounts to be reached.

Kineardine Coastal Church of Scotland
Recei
ts and Pa
ments Account
Year ended 31 December 2024
Unrestricted Restricttd
Ekndowmtnt
Funds
Funds
Funds
Totsl
Restated
2024
2024
2024
2024
2023
Recei
Donations
Activities for Generating Funds
Bank & Deposit interest
Note
51,756
7,746
1,896
61,398
1.095
52,851
7,746
20,436
81,033
20,297
3,318
7,637
31,252
144
18,396
18,396
,239
Rental of premises
Receipts frotn General Tru5t¢e5
Transfer of Union Balan¢¢
17,858
17,707
36,742
17,858
17,707
43.973
7,231
Total Recei
133,705
8,470
18,396
160,571
31,958
PA
tnents
Costs of generating funds
Charitable aciivities
83
83
83
97,964
897
17,833
116,694
28,904
Total Pa
ments
98,046
897
17,833
116,776
28.987
Exce35 of Receipts over Payments
for the year before transfers
35,659
7,573
563
43,794
2,971
Transfers
Excess of Receipts over Payments
for the year
35,659
7,573
563
43,794
2,971

Kincardine Coastal Church of Scolland
Ststemenl of Balances
At 31 December 2024
Unrestrlcted Re5trlcted
EDdowmeDt
Funds
Funds
TotAI
As RestAted
2024
2024
2024
2024
2023
Note
Bank & De
sit Balances
Bank & dep05lt balance5 brought forward
31,779
15,436
10,762
57,978
59,888
Movement in year:
EXCLSS of Rcctipts oY¢r Paym¢nis for the year
35,659
7,573
563
43.794
2.971
Bonk & dcp051t balMc¢5 GHrricd forword
67.439
23,009
11,324
101.772
62,859
Investments at market value
(cost £15.3381
40,245
40.245
Assets
Gift Aid R¢c¢ivable
Refund from Cenlraj Fabric fund
9,0(10
7,142
500
9.500
7,142
3,879
Liabilitie$
Ileal & Light costs foT H￿lIest)
6.51X)
6,500
595
The accounts were approved by the Kirk Session and FinanciMI Board on 30104125
For and on behalf of the Kirk Session and Financial Board

Kincardine Coastal Church of Scotland
Notes lo the Accounts
Year ended 31 Decetnber 2024
l. Trustee Remuneratioll Ilel:Itcd I'arty TrAllsACtions
During the ycar
vas reimbursed for expenses incurred totallino £97? Of i¥"hich
£854 was for reiiLOldl & di&tui'bdJlLL LOSts aiid £119 for travel expenses. In addition,
who is a member of the Kirk Session received £2,454 for providing her services as or¥anisi
during th¢ year. 2 other trustees wer¢ reimbursed a total of £50 for the cost of PVG checks.
No trustee or a person related to a tn15tee had any personal interest in any contract or transaction entered
into by the Charity during the year.
2. Movements in Funds
AtlJaD
At 31 Dec
2024
Re¢¢lpts
P9yments
Tr*n$f¢rs
2024
Unrestrieted funds
Designaied l.'abric Fund
D¢Sl¥nitl¢d M)ns¢ Fund
General Fund
1,0
1,281
29.498
31.779
21,142
22.142
1.281
1,281
112.563
133,705
98,046
98,Q46
45,297
67.439
Restrieted funds
Café Kirk
Christmas Tre¢ Fund
Extension Fund
7.179
7,230
229
400
180
1,706
1,961
636
12
1.718
1,781
Guild
Holiday club
Jaffa
538
717
636
33
33
1,196
3,244
92
JPIC Fund
Souod & Communication Fund
Sunday Fun Club
Youth & Childr¢n'5 work Fund
tk)nations to be pa55cd on
1.196
22
3,2Z2
92
6.094
157
636
7,330
157
15,436
8,470
897
Endowment funds
Stipend Endoiymcnt
Sh¢i14 8hcorrr Trnst..
Capital
Revenu¢
17,833
17,833
5,000
5,762
10.762
563
18.396
17,833
11,324
Total funds
57,978
160.571
11fi,776
101,772

Kincardine Coastal Church of Scotland
Notes to the Accounts
Year ended 31 December 2024
2. Movements in Fund5 (collt)
oses of Desi
ated Funds
Fabric Fund This fund is to allow for unexpecled expenses for the fabric of the church
Manse fund This fund is to allow for unexpected expenses for ihe fabric of the manse
oses of R¢stri¢ted Funds
Café Kirk ihis Tnoney is to be used on the agreement of the members of Café Kirk committee and the
Trustees for future requirements of Cafe Kirk, ¢hur¢h outreach and future church development
Chrislmas Tree Fund .. This fund is money raised to for an outside Christmas Tree 8¢t ihe church premises
Extension Fund . This was collected for the consideration of an extension of the Newtonhill chU￿h building
Guild This fund is for the exclusive use of the church Guild
Holiday club = This fund is money raised for use in the Children's summer Holiday Club & has be merged
with the Youth & Children's Work Fund)
Jafta .' This fund is for the exclusive use of the children'5 midweek club - Jaffa
JPIC (Justice, Pcace and Integrity of Creation) this supports Christian Aid, Fairtrade & Eco Congregation
Sound & Communication fund .' This fund is to allow for the development and upkeep of the church
Sound & Communication systems
Sunday Fun Club . This fund is money raised by the Sunday Fun club for their own use
Youth & Children's Work .' This fund is to be used for development of youth & children's work either
within or without the church & includes the Margaret Donaldson fund
ses of Endowmeni Funds
Revenue from Sheila Shearer Fund is available for everyday use
Capital from Sheila Shearer Fund (£5,000) is to be us¢d for future church development
Stipend Endowment Fund is held by Central office, th¢ interest of which is used to pay toward the stipend
10

Kineardine Coastal Church of Scotland
Notes to the Account5
Year ended 31 December 2024
Uttrestricted
Funds
2024
Restricted
Fund5
Endowmettt
Fund5
2024
As Restated
2023
2024
2024
3. Analysis of Donat10115
Regular Offering5
T&x Recovered on Gift Aid Donations
Ordinary Offerings (Open Plaic)
Other Donation5
Other Donations Chrisimas Tree Fund
Guild Income
29,006
10.675
9,914
2.161
29,006
10,675
9,914
2.318
400
11.548
4,890
2,210
1.047
157
400
538
538
603
51.756
1.095
52,851
20.297
4. Analysis of Poyments
Costs of generating funds
Offering envelopes
83
83
83
83
83
83
Charitsble activities
Giving to Grow Contribu¢ions
Pr¢sbytery dues
Mini51¢r's expenses
Locum Minister Costs
Pulpit supply
Organisis Costs
Other starring c0515
Fabric repairs & mairt¢enance
Council T
Heal and light
In5urMn¢e
21,536
2,136
1.623
l4,215
200
5.835
11.377
7,279
17.833
39,369
2,136
1.623
14,215
200
5.835
11.377
7,279
13,567
365
766
2,403
1.960
2,326
1,243
2.347
5.793
4,213
20,302
2.585
204
40
5.793
4.213
20,302
2.585
204
40
(hher building c0515
Church offi¢¢ exF¢n5e5
Organ & mu51¢
Printing, stationery and postage
(hhcr expenses
150
410
626
626
Expenses frortl Organi5ationsRestricled Funds..
Guild
Christmas Tree Fund
Sound & Communicatiot)
717
180
717
867
180
1,199
28,904
97,964
897
17.833
116.694

Kincardine Coastal Church of Scotland
Notes to the Accounts
Year ended 31 December 2024
5. MiDlSter's Stipend
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 and housing and loan fund.
Ministers, stipends are paid in accordance with the national stipend scalc, which is r¢lated to years of
setwice. For the year under review th¢ minimum stipend was £31.642 and the maximum (in the fifth and
subsequent years) £38,884
A$ Reststed
2024
2023
6. Collections for Third PArties
Aberdeen Cyrenians
Brain Tutnour Research
Christian Aid
CrossReach
Earl Haig Poppy collection
Fairtrade Foundation
Living W¢ll Project
Newtonhill Guild
160
698
,333
136
135
575
150
151
309
86
2,405
1,033
12

APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2024
2023
CAPITAL ACCOUNT
Credit Balances held at 31 December at cost
14,627
Market Value of Balan¢¢s at 31 December
30.591
REVENUE AccOu￿r
Credit Balance at 31 December
4.941
TEMPORARY ACCOUNT
Credit Balance at 31 Decetnber
236,122