Formartine Parish Church of Scotland Èkl ABERDEENSHIRE S¢ottish Charity No.. SC 006056 Annual Report 2024 Receipts and Payments Accounts For the Year ended 31 December 2024 Congregation No: 311918 Charity No: SC 006056
Reference and Administration Infomiation Charity Name: Formartine Parish Church of Scotland Charity Registration No: SC OC6056 Congregation Reference No: 311918 Contact Address: Mrnister: Interim Moderator Sesslon Clerk: Church Treasurer: Independent Examiner.. Bankers: Virgin Money 26 West High Street Inverurie AB513SL
Trustees Annual Report Year ended 31 December 2024 Structure, Governance and Managernent Goveming Document The Church is administered in accordance with the terms of the Deed of Constitution Recruitment and Appointment of Trustees Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are the Elders of Ihe church and are chosen from those members of the church who are considered to have appropriate gifts and skills. Organisational Structure Formartine Kirk Session is chaired by the minister or interim moderator and meets up to nine times a year. There are two main committees.. Finance and Property as well as Vvorship and Pastoral. Formartine Parish Church has a Unitary Constitutlon and so Ihere is no Congregational Boar(l - all business being dealt with by the Kirk Session Objectives and Activities The Church of Scotland is Trinitarian in doctrine. Reformed in tradition and Presbyterian in polity. 11 exists to glorify God and to work for the advancement of Christ's Kingdom throughout the wortd. 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. Achievements and Perfonnance Worship This is the first report since the Union on O and then with Udny & Pitmedden Church. ecame the Interim erator. e service o nion was held in Pitmedden Kirk on Sunday 07 January 2024. There are two places of worship- Pitmedden Kirk and Tarves Kirk. rves united with Barthol Chapel retired on 01 April 2024 and Both Pitmedden and Tarves Kirks are set out café style for Sunday worship and this encourages fellowship over refreshments after the servite. final service was on Easter Sunday. The congregation marked her retirement after worship with videos from her previous and current CA)ngregations. Since th8n united worship has altemated beeen Kirks and been conducted using pulpit supply. We also held some special services throughout the year, such as Boys, Brigade Dedication, Thinking Day and Guild Dedica*'on. The donations of foodstuff5 from Harvest were distributed to families in the parish. We held Iwo services on RerneMbran Sunday and had acts of Remembrance In Udny
Green and Barthol Chapel. This ensured that all four communities in the Parish were included. Guides and Brownies attended In Tarves and BB'S in Uény Green. We offer live worship by Zoom and orders of service are available. Internet connection can be variable but overall people appreciate this, especially those who cannot get to church. Services through Advent were well attended wtth others joining on Zocffl. There was a Lesson8 and Carols in Pitmedden and a Chnstmas Eve all age SeiCe in Tarves - all these Services were well attended. There was no 3ervice on Christsnas Day. Children's and Youth Outreach through Fomiartine Youth Project (FYP) Formartne and Methlick Churches collaborate in this joint project which employs a full time Youth Worker rant funding is in place matched by financial commitment from each congrega ion an successful applications to other local trust funds. This valued project is highly regarded by the local community. There are four primary schools in Formartine Parish.. Barthol Chapel, Pitmedden, Tarves and Udny Green. All of these feed inlo Meldrum Acaderny. Contact has been maintained with all five schools through the head teachers by the Minister and the Fomiartine Youth Project worker and volunteers. At Easter and Christmas all four school came lo both Kirks to 'Walk Through- the stories. Mainly Music takes place in Pitmedden and there are highly successful after school clubs in Pitmedden and Barthol Chapel. FYP has coordinated several community engagement projects induding an Easter Garden display and Gingerbread Villages at each Kirk. A summer holiday program wn weekly over the holidays was very successful FYP has a great relationship with the schools and Caroline has run sessions for the local P7s to support transition to the academy, looking al iesilience, opportunib'es that change can bring and understanding feeling5. 'Cool Kids,, a lunchlirne club at Tarves Primary gives them a tirne and place that is theirs., an opportunity to further develop social skills and build on relationships with their peers in an informal, safe, supporbve environment. There Is reactivated contact with 'The Hut, in TaNes which was set up by elders some 25 years ago. Pastoral Care Until retirement, elders supported her to provide support for anyone in the comrnunity who is in need or bereaved. Since April however, Elders have maintairEd pastoral care on a more limited r)asis. During the vacancy, funerals are conducted by Susanna Bichard, a Reader. As part of our'care for the Community, project we have continued to offer practical support to people who are struggling. We have been able to provide some food parcels and supermarket voucher5. Hanover Court knitters enjoy making hat and scarf sets for village children.
Property The Formartine Propety Team continues to oversee the repair and maintenance of the Udny Green and Tarves Manses, both Kirks and the Tarves Youth Hall. Udny Green Manse is currently let and Tarves Manse is empty. This is an ongoing responsibility which includes matters around Health and Safety and Risk Assessment. Tarves Youth Hall had its official opening after the refurbishment in March 2024. Major work is required on the access to Pitmedden Kirk and this is the major project requiring attention. Barthol Chapel Church is up for sale with a view to a team buying it to run as a community hub. Community Knitters in the community have continued to produce quantities of blankets and hats etc many of which have been distributed locally. We are represented at the meetings of Gordon Presbytery and the Elder Conrned provides notes for the Kirk Session and fornards all relevant emails. The Church makes regular contributions to the Tarves and Barthol Chapel community magazine, and similarly for the Pitmedden News. Both magazines are delivered throughout the relevant areas of the Parish. The Church website and Fabook pages are an integral part of Church life with up to date details of who we are and what we do. They continue to be an important method of communication. The Vacancy The elected Nominating Committee recommended a sole nominee but before the induction took place the prospective minister withdrew their call and we remain vacant. The Guild Mid-Formartine Guild continues to be active. There are 24 members and had a varied programme last year. As a number of the members are older and they don't like coming out at night, we decided to have a Summer Guild with our meetings starting in April and running until September during the lighter nights. This has proved to be very successfttl. Fellowship As the Kirks have been set out café style, we are able to enjoy some fellowship after worship. The weekly coffee mornings have resumed.
Finance Review With the union this year the comparalive figures with 2023 will look strange as they are only Udny & Pitmedden's figures as we kept their charity number A surplus for the year has been made of £100,886. This has mainly come about due to the transfer of union balances which account for £75,730 which is a mixture of bank balances and those investments held by the Church of Scotland Investors Trust. A legacy of £23,578 was reiVed in Dember for which no restrictions have been placed on it. It has yet been decided what to do with this. There was a boost in funds also due to a Gift Aid claim being processed for 2022-23. This was late as there was no gift aid convenor previously. £17,083 was received from HMRC in respect to this in 2024. For our 2024 Gift Aid claim, our convenor has worked tirelessly and has sucsSfUllY submitted the claims. We now wait for funds to be received from HMRC. Donations have continued to come in mainly via bank standing orders but also by weekly Open plate collections. Coffee Mornings have conb'nued in Tarves Kirk. Rental of premises has seen income of £6,010. Tarves Youth Hall has now been fully refurbished and as a result we have seen rental income start to increase again. It's hoped now that word is out that the hall is of use again, we will see a further increase of use of the hall and therefore rental income. It's also a fantastic space for any fundraising acts'vities we may hold in the future such as the Big Breakfast and Soup and Sweets. Expenditure has increased dramatically as we mainly use 2 churches. Udny & Pitmedden and TaNes are being used week about whilst Barthol Chapel Church is being hired out to the Barthol Chapel Community Hub who are raising funds to purchase the church. Hen the increase in various expenses. There have been 2 big projects this year which funds have been restricted for. This is the Tarves Youth Hall which accounts for the £30k grants we received. The retaining wall outside Pitmedden Church has needed emergency repairs to make it safe. So between the 2 projects, this accounts for expenditure of £29,618. Going fOard the wall situation is being looked into to make it safe and make the church more easily accessible. Funds for this will require grant funding and drawdowns from the Fabric Funds. Reserves Policy The necessity of maintaining reserves is unchanged. This will assist in meeting items of necessary expenditure. It's the trustees policy to hold resetves which represents approximately one year's normal expenditure. At Ihe year end the Church held unrestricted cash funds of £42,182. There is unrestricted reserves held in Edinburgh on our behalf of £46,290 and restricted funds of £18,149
Statement of Trustees, Responsibilities The members of the Kirk Session musl prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The mernbers of the Kirk Session are responsibl& for keeping proper accounting records which, on request, must r8flect the financial positron of the Church al that time. This must be done lo ensure that Ihe financial statements cornply with the Charities and Trustee Investment (Scotlandl AGI 2005, the Charities Accounts (Scotlandl RegulatlDns 2006 and the Regulatlons Aneni Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the preventson andlor detect'on of fraud and other irregularilies. Approved by the Trustees and signed on their behalf. Session Clerk Date.. .2025
Independent Examiner's Report to the Trustee of Formartine Parish Church I report on the financial statements of the charity for the year ended 31 December 2024 which are set out on pages 9 to 12 Respective responsibilities of trustee and examinar The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment {SGOtland) Act 2005 ('the 20Q5 Act.) and the Charities Accounts (Scotland) Regulations 2006 ( "the 2006 Regulations") The charity trustees consider that the audil requirement of Regulation 10 (1) (dl of the 2006 Regulations does not apply. It Is my responsibility to examine the accounts as required under section 4411) {c) of the 2005 Act and to state whether particular matters have come to my attention. Basis of independent examiner's ststement My examination is carried out in eccordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounb'ng recor¢Js Kept t*y the charity and a comparison of the accounts presented with those recor¢s. It also Includes consideration of any unusual iterns or disclosures in the accounts and seeks explanations from Ihe trustees concerning any such matters. The predureS undertaken do not provide all the evidence Ihat would be required in an audit and, cOnsequeny, l Qo not express an audit opinion on the view given by the accounts. Independent examiner's statement In connection with 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 4411) (a) of Ihe 2005 Act and Regulation 4 of the 2006 Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 ofthe 2006 Regulations have not been mel, or 2. to which, in my opinion, attention should be drawn in order to enable a prOr understanding of the accounts to be reached Date: 2025
FORPAARIINE PARISH CHVRCH e¢eipts and PwymeTrts Atrount Ywrend*d 31st DecembEr2024 Unréstrfcted FU Z024 Re5trkted Funds 2024 EndowrnEllt Fund5 ZO24 Tvtal Z013 1024 Receipts Note Donatiorbs Legacles Artivitie5forGeneratin8 Funds Bank and Deposit InteSt Investment Income Grènts 75,720 23,578 270 2.552 735 75.750 23.578 915 3.246 735 30,orKJ 341.549 4,345 476 ao,( 102,855 31,369 134,224 39,370 Rentalof Premlses Funerals, Weddin$4 Baptlms MLscèlla0US Transferof Unlon 8alarKes- Bank Transfèrof Unlon Balances- COSIT Receiptsfrom General Trustees- Fabrlcaaims 6,010 6,010 900 23S 17.S94 56.738 13,894 1,650 3LN) 325 236 17,594 42.340 13.894 14.398 5.566 rotsi Recelpts 18Y.828 45,767 229.596 47,211 Payments Cost of GeratIn8 Fund5 CharItabA¢tlItS 199.0911 119.6181 11247091 155.2161 Totsi P•yfflenrs iit8,7091 Exc•s$of recelptsoverpayments 84,737 16.149 100.886 18,0451
FORMARIIIIE PARISH CHURCH Statgm8ntof Babn Y•r•nd•d 31stDBc•mbgr2024 un¢t0 Fund9 2024 ReBtrktsd End¢>vrn•nt Funds 2024 Fund 2024 Tot•1 2024 Totsi 2Q23 k& 8ances at 01.01.24 3.73S 5.735 13.780 M¢vementln y•ar Exts$$ol recews tsvfjrpgym•Tr 84.737 100,Be8 18.0461 ank& at 31 12.24 A72 18.140 106,621 V4 1¢0st£11.8SO) 1,034 f6.7•1 GIA RecÉYvablor2O24 13.021 13.021 repairrKJt The Aecountswèrg approvgd bytho KI $8sthand Fittgncia18oarf cn Foran¢Jon 8eWolthèlk sOn and FMarKi 8oBrd
FORMARMNE PARISH CHURCH li Notés the Act l. Tru5tse Remuneratbtsand R•l•tsd PatyTvonsactlo OurlnzthÈyearamountstDiallin8£lJ3Owe tothe min15terln respertof travellln8 expenses, council tax¥nd busitie55 use of the tephone.{8e[OreW¢wet Intovacancvl £3SI wa5 pald focthe servlc@sof the Gift Co-ordinator Iwlfeol3 church elderl rat)l0 CO¥try of tax dueonÉift a. El.5fy)honorèrium pald fortheserylcèsof the TSurer NootherTrusteÈ received any remuneration or ieimbur5mentof expen5esdurln8 thèyear. NoTrusiee, oi a person reLaied to a Trustee had any peT$4nal Interest in anYcontra ortrar6adion entered inio by theCh•ritydtsrlrthe year. 2. Mo¥emgntof Fund$ Atljan Z024 ReCets 20Z4 Paym•hts un Transf¢ 2024 2024 At31 Dec 2024 UnrestrlLttd Funds General Fund Roof Fund YouthHèll Fund Reserves General Fund Re5erve5 Youth Oevelopment Ftsnd 2.337 121,343 199.0911 17.594 138 5.695 32.490 4,017 42.182 6,078 3S.839 4,227 1,398 1.951 210 3,735 123,895 99.091 59.934 88,472 Restrthd GenÈral Fund Formartine ProlÈdsalc Beoue5t Account Dorothycorbet 8Equest elen Main Bequèst 30,811 233 132 129,6181 3.724 4,452 2.517 1,142 2,231 332 4,917 4,685 2,648 1.201 2.348 349 117 17 SundayS¢hoolChriStma5 partyfund 31,369 14.398 18.149 Total Thd5 5,735 155.264 128,709 74.332 106.621 re5triCtÈd F nd5 General Fvnd Roof Fund Youth TrFall Reserves Thls aCCOVM i% used forthe daytodayrunDin8of the Church. Left over afterfepai15 The Trustees have sèt isWe funds expre%Yforthe malf)tenanQI the Youth Hall buta150 lorthe Church il reqred. Tw5rees have set a$e fundsfor thè malntenante oftheChvr¢h PToperty and as3 reseefcrth@rUTrn[t of the Church. Fundforthe workwith chiwienand youth. General Fund Reserve5 Ytyjth Developmem Fund ed Fun Genepl Fund F(Kmaffjne ProlertAIc Dtsnatlon fromthèK¥thryn Trim Memorial Fund Thls funcl tsfortheyouth Hall refurbishment. Pilmedden Wall repalr5andanyother bl8 prdects that may are Th1515 usÉd for qUests given tothe Church. Th15 Fur is lorrhe purcha5eof booksand hymn books. Thisfund datÈs from 1961 and 15 forthe5UPPOrtof the prr0 the pèrishand upkeep olthÈ Youth Hall HA Fund Thisfund date5 from ar0r 1872 ahd ts Forthe supportof the poorof thè parbh SundaySchDDI Christmas PartyFund Ihe wrp05@of tlis fvnd LE cFear butthere atpreSeTrt noSunday5chool. Beque Account Oorothycorbett eequest Helen Main Bequest
FORMARm14E PARISMCMURCH 12 ftestrfcted 2024 Tot41 20Z4 Totel ZOZ3 FundslOZ4 3.Aly$0fOOtstknns WFOSchemÈlnon 81ft3kn11 GIftd Donabons Tix Recovered on GIftAid OrdinaryOffèrin8slopen pljte Otherofferings, Oonations c. Ic 48.05S 18.927 6.843 1.794 48.056 18.927 6,8d3 1,824 32,749 30 75,7ZO 30 75,750 34.$49 AnalysL% olPaymwts Co$tof Genèratln8 Funds 40 ¢hafftablR Athvths Giving to Gfow pre$bery Dues MiniSterf5 travellin8 exppn5es 36,798 36.798 2.648 657 3.841 7.457 2,062 22.704 6.574 332 341 9.243 599 155 14,476 657 3,841 7,457 2,(2 22,704 6,574 332 341 9,243 599 155 2241 3.584 4.35Q 13. 14.728 1,754 Otherstsffing Costs Fabr Repalrs & Mainienance Hè* & li8ht Insur8n Councilf3X T¢Pe- Manse Organ & rnuSi£ plu5 AV system Computer, Zo¢m. Website, Copyrl8M liCee Broadband- Church Books. printlnL statlDnerytelethone CharitabledofiitioTrs FormartSnYouth Support Proje¢t Other Expen$e5 Outreach Independent Examin2r Youch Hall Projett Pitmedden Wall PrieLt 71 4,246 I,oso 4,246 i.oso 1,821 602 19.354 10.26 19,354 10,264 99mi 29.611 128,709 55.216
FOAMARllNE PAAISNLWUAOI 13 S. m11$stIpend All Churchof Scotland cor6rwtloThscont¢ibutetothe Natronalstipend FU whkh bèarsthE CD5tsof all mlnlstÉrs' stlpends and emplo¥er,scontributsforrtatION1P In5ur3ncè, pen5ioTrand hou&n8ènd l¢an funtt. MlniSters.51iperSare Paid in ètcordancewith ihe national 5tlpend srale which late&tove0r5 of 5eThl mlnlmum 5tlpend of £31.642and a maxirnUm5tipend in 5th and 5ub5equent years of senriceof £38,884 2024 6.CoWiDTr5forThlrd Partles 2023 Chrkstian 302 APPENDIX FUNDS MEIDON tsEIK4LF OFTHECON6REGAllON BYTHE CHURCH OF 5collAND GENERAL TRUSTEES J11918-FORM4RTINE PARISH CHURCH CONSOIIDAIED FABftIC FUNDS 2024 2023 P¢TAL Credit baTrS held * 31 Decemberatcost IQO,067 Markètv•lue of Balance5 * 31 OÈ¢ernber 109.711 104,293 cc Credit Balance at 31 Oecember 20,613 16,793 POAARY Debit Batsn at310ecember 11.0621