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 be￿een 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 Se￿iCe 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 Con￿rned 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 Fa￿book 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 re￿iVed in De￿mber 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 suc￿sSfUllY 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 fO￿ard 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 pr￿edureS
undertaken do not provide all the evidence Ihat would be required in an audit and,
cOnsequen￿y, 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 prO￿r
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 Inte￿St
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$4 Baptlms
MLscèlla￿0US
Transferof Unlon 8alarKes- Bank
Transfèrof Unlon Balances- COSIT
Receiptsfrom General Trustees- Fabrlcaaims
6,010
6,010
900
23S
17.S94
56.738
13,894
1,650
3LN)
325
236
17,594
42.340
13.894
14.398
5.566
rotsi Recelpts
18Y.828
45,767
229.596
47,211
Payments
Cost of Ge￿ratIn8 Fund5
CharItab￿A¢t￿lIt￿S
199.0911
119.6181
11247091
155.2161
Totsi P•yfflenrs
iit8,7091
Exc•s$of recelptsoverpayments
84,737
16.149
100.886
18,0451

FORMARIIIIE PARISH CHURCH
Statgm8ntof Babn
Y•*r•nd•d 31stDBc•mbgr2024
un￿￿¢t*0
Fund9 2024
ReBtrktsd End¢>vrn•nt
Funds 2024
Fund* 2024
Tot•1
2024
Totsi
2Q23
k& 8a*nces 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 RecÉYvab￿lor2O24
13.021
13.021
repairrKJt￿
The Aecountswèrg approvgd bytho KI￿ $8sthand Fittgncia18oarf cn
Foran¢Jon 8eWolthè￿lk s￿On 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 te￿phone.{8e[OreW¢we￿t Intovacancvl
£3SI wa5 pald focthe servlc@sof the Gift￿￿ Co-ordinator Iwlfeol3 church elderl r￿at￿)￿l0
CO¥try of tax dueonÉift a￿.
El.5fy)honorèrium pald fortheserylcèsof the T￿Surer
NootherTrusteÈ received any remuneration or ieimbur5mentof expen5esdurln8 thèyear.
NoTrusiee, oi a person reLaied to a Trustee had any peT$4nal Interest in anYcontra￿ ortrar6adion
entered inio by theCh•ritydtsrlr*the year.
2. Mo¥emgntof Fund$
Atljan
Z024
ReCe￿ts
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)tenan￿QI the Youth
Hall buta150 lorthe Church il req￿red.
Tw5rees have set a$￿e fundsfor thè malntenante oftheChvr¢h PToperty
and as3 rese￿efcrth@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 ar￿e
Th1515 usÉd for ￿qUests given tothe Church.
Th15 Fur￿ is lorrhe purcha5eof booksand hymn books.
Thisfund datÈs from 1961 and 15 forthe5UPPOrtof the pr￿r0* the pèrishand
upkeep olthÈ Youth Hall
HA￿ Fund
Thisfund date5 from ar0￿r￿ 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.A￿ly$￿0fOOts*tknns
WFOSchemÈlnon 81ft3kn11
GIft￿d 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$b￿ery Dues
MiniSterf5 travellin8 exppn5es
36,798
36.798
2.648
657
3.841
7.457
2,062
22.704
6.574
332
341
9.243
599
155
14,476
657
3,841
7,457
2,(*2
22,704
6,574
332
341
9,243
599
155
2241
3.584
4.35Q
13.
14.728
1,754
Otherstsffing Costs
Fabr￿ Repalrs & Mainienance
Hè* & li8ht
Insur8n
Councilf3X
T¢￿P￿￿￿e- Manse
Organ & rnuSi£ plu5 AV system
Computer, Zo¢m. Website, Copyrl8M liCe￿e
Broadband- Church
Books. printlnL statlDnerytelethone
CharitabledofiitioTrs
FormartSnYouth Support Proje¢t
Other Expen$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,scontribut￿￿sforrtatION1P In5ur3ncè, pen5ioTrand hou&n8ènd l¢an funtt.
MlniSters.51iper￿Sare 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 ba￿Tr￿S 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