The Church of Scotland Cruden Parish Church 2024 ANNUAL REPORT Congregation No: 342014 Crnden Parish Church of Scotland A Registered Charity SC 006408
Reference and Administrative Information Crnden Parish Church of ScoEland CFL4RITY NUMBER SC IX)6408 CONGREGATIONAL 342014 CONfAcf ADDRESS PRINCIPAL OFFIBEAFRs Minister Session Clerk Church Treasurer B.&NLFRS Royal Bank of Scotland, 10 Mls¢haI Seel Peterhead AB42 IHS
Trustees, Annual Report Year ended 31 December 2024 Strucmre, Governance and Management Governing Document li The Church is admillered in accor<lance with the tern of the Deed of Consutution (Unitary Form) as approved by tbe Gener31 A&sembly of the Church of Scotland. Recruittnent and Appointment of Trustees Members of the Kirk Session are the CTr[1ry Enes. The Kirk Session members the elders of the church and are chosen by the serving elders from those membeES of the church who are considered to have the appropriate [L$ 2nd skius. The Ministei. who is a mernber of the Kirk Session. is elected by the congregation and inducted by Presbytery. Organisational Strncture The Kirk Se&sion is chaittd by the Minister glld meets usually nille times a year. Cerr2in Tesponsibilities are ddegated to its committees. including its FxDance Con]D]ittee and Propery Comrnittee. as appropriate. Objectives and Activities The Chutcb of Scotlalld is ttin1]I in doctrine. reformed ttaditton and presbyterian in poliry. It ejists to gloLIfy God to work for the advancement of Cimist's Kingdom throughout rhe world. As a natiollal Church. it acknowledges a distinctive call and dury to bring the ordinances of religion to the people ill every parish of Scotland through a territorial miniw. It co-operates th other Churches WdriOUS eClleWcaI Ix)dies in Scotland and beyond Crnden Parish Church seeks to fulfil these pu4)oses within the paTisb of Cden t1)gh weekly worship, adult and young people's Christian educauon progtallunes. social actitte$ and fimd raising, includillg supportillg p)verry reIief ill other p&rrs of the WDil¢L Achievements and Perforniance During the year the chch continued the wential work of offering an inclusive and grassr(K)LS Christian presence thin the PaTish of Cruden. Along with our usual activities, two things are worthy of note. The Com[[Luty P3lltry has conullued to be a greai success. This fo(A sharing project, by volunteers frOl the church, has continued to support a sigwficant number of families and individuals. Along with a wide selection of foodstuffs the provision of a wam space and tea & coffee (not forgerLillg home bakingl) has been deeply appieciated. Without our volunteers and the parEnership berween the Church. Cruden Bay Communiry A5s0uauoD and social ente]se company Cfine, none of this would have been possible. Our Christsnas aCtie$, this year were well supp)tted including the reintrixluction of a Warch Night service. The family Chrisllngle service was also notable for the llUllLber of new families who attended. We remain indebted to the supp)tt of our Elders and Church meberS
Trustees, Annual Report Financial Review Generdl Fund donations totgj ,029, a decrease of £8.014. due to tax income received in 2023 which included £5.877 attributable to 2022. Expell¢]iture for the year totalled £44.617 an illcrease of £5273. from thuncil Tax of £2.264 the MaDse and an increase in excess of £4,LKK) for heat & lighL These figures together resulted iu a deficit in the Gelletal Fund for the year ot £6,700. The Fabric Funds used to eover expetLdiEure totalling £12.979 foi the Manse. leaving a balance of £145 io tkke furLd at the end of the yedr. It is the Tnwees. policy to allow income to build up when there i8 any surplus in the year that ulajor fabtic projects call be completed when there is enough rnoney. Reserves are thus never nornujly allowed to get Eryond the level of 9 months expenditure. Statement of Trustees, Responsibilities The Dwllbers of the Kirk SessÈ00 must prepare financial stateuwLrs which give sufficient detail to enable an appreciauoll of the tr2nsacrkons of tbe Cburch during the financial year. The njembets of the Kirk S2ssion are respoD5ible for keeping propcr accounting records whith, on request, u5[ refiect the financial position of the aLurch at tba( rirne. ThLS llLUSI be done to eJ)sure that the financial statellLellts comply with the Charities and Trustee Investent {Scotland) Act 2005. the Charities Accounts (Scodand) Regulations 2(X)6 artd the Regulations Anent CoELgregatiOll81 Finance approved by the General Assenbty of the Church of Scotland in 2(K)7. They are also rewnsible for 58fegu3rding the a&sets of the thurch and llLUSt tth reasonable steps for the DreventioTh and/oI detectiou oFfraud and other irregdarities. Approved by the Trustees and signed on theii behalf. Date
Cruden Parish Church SC 006408 Report of the Independent Examiner ctive The cknity Inee$ Consider that an independent examination is needed under section 44{1)(c) of the Clwiti£s and TDJStee Investellt (Scotland) Act 2005. It is my responsibility to exan]ine the accounts under seetion 44(1)(c> of the Act and to state whether particular matters have come to my attentioiL An examination includes a review of the accounting records kept by the charity and a comparison of the accounts pIesenied with those records. It a]so includes consideration of any Unusl1 iteuts or disclosures in the accounts, and seebng exTlanations from the trustees concerning any such matters. The pr(Ke(tures u[ertaken do not provide all the evÈaence that would be required in an audit. and consequently I do not expre&% an audit opinion on the accoullES. Ind dent examiner's statement In the coursè of my examination of the statement of account for the year ended 31 December 2024, no u&tter ]w come to my attenuon: which gives me reasonable se to believe tbai in any material respect.. a. accounting recor& have not been kept in accordance Section 44 (1)(a} of the Charities and Tntee Investments (Scotland) Act 2LK)5 and Regulation 4 of The Charities Aeci)unts (Scotland) Regulations 2006 b. the accounLS do not accord with those records the statement of account do not comply with any of the requirements of RegLllation 9 of The Charities Accounts (Scotland) Regu12ti0ns 2006 to which. in my opirrion. attention should be drawn in order to enable a proper undcrsranding of the accounrs to be reached Date.. Z3J 2oaS
-ruden Parnsh Church RECEIPTS AND PAYMENTS ACCOUNT Year ended 31 December 2024 EDdowmeDt unrestri Funds Fulld Totsl Totsl 2024 21124 21n4 2024 2024 2023 Generdl FabridOrgaD Activities (see over) 0.00 Burneti lec¢i Donations 36.029.38 0.00 300.60 201.36 27.00 891.74 467.OG 0.00 0.00 0.00 36,029.38 0.00 300.60 202.90 687.00 891.74 467.00 44.043.24 0.00 46.89 186.88 575.00 0.00 250.00 0.00 0.00 Legacies Funds Generation tnterest Investment income Solar Panels Weddings & Funerals Grant and Loan Other Receipts 0.00 0.00 1.54 660. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 rotal Recei ts J7,917.08 661.54 0.00 38,578.62 45,102.01 Note ents Costs of generatiag funds Charitsble activities Loan RepaytDent 2&1.26 0.00 264.26 263.31 44.J52.52 0.00 IL979.11 0.30 0.00 57.J31.93 0.00 49.058.58 0.00 rotgl Pa ellts 44,616.78 12.979.11 0.30 0.00 57,S96.19 49.321.89 )eficit for the yeAr )efore transfers -6.699.70 -12,)17.57 -0.30 0.00 -19.017.57 4,219.88 Transfers 0.00 0.00 0.00 0.00 0.00 0.00 iurplus for the year -£6,699.70 -£12J17.57 -£030 £0.00 -£19.017.57 -£4219.88
Cruden Parish Church STATEMKiYf OF BALANCES Year ended 31 December 2024 Endoivmemt Fuknd 2024 Funds 2024 FablOTg 12&13 12,568.83 5.623.29 Total Totsl 2023 2024 General 21124 2D24 Activili Burmett Bank BalaDces Brought forward Note 61,815.59 510.46 80.518.17 84,738.05 Surplus for the year Note -6,699.70 -12.317.57 423.32 0.00 -19,440.59 4219.88 Carried forward £55,115.89 £25126 £5,199.97 £510.46 £61,077.58 £80,518.17 Investment5 at market value (cost £ 8.352.20) Note 7,620.52 12.166.C4) 0.00 19.786.52 18,594.64 Assets Gift Aid Receivable 0.00 0.00 0.00 5,877.00 Liabillties None The accounts approved by tbe Kirk Session on Si oned lor and on bib." 2024 Activities Funds Junior Cllltrth Income Donation5 Legacies FLTndraising Bat & Dew)sit interest Grants Flower 0.00 0.00 Other receipts 0.00 enditure Charitable ttctivities Other costs 311.12 112.20 0.00 -112.20 -311.12 0.00 423.32 enin Balanee 4 109_77 1 169.31 5.623.29 Closin Balance 3,997.57 0.00 1.169.3l
Cruden Parish Church NOTES TO TIIE ACCOUNTS l. Accountin Polic The A¢eounts are prepared under a receipts and payments basis. b. Fixed assets are written off to expenditu in the year of acquisition. 2. Trustee Remuneration and Related Pa Transactions The Minister received reimbursement of expenses totalling No other trustee or a person related to a tru¢¢ had any petsonal interest in anv contract or transaction entered into by the charity during the year. £3,662.95 3. Movements in Funds AtlJaD Rtteipts P*ymthts Transfers At31 Dec Unrestricled funds General Fund Desi nated Fuputs Fabric Fund Organ Fund Aclivi Fupuls Junior Church Guild Flower Fund Messy Church 2024 61,815.59 37,917.08 2024 55.115.89 44.616.78 0.00 12,4fv1.11 104.72 660.00 12.979.11 1.54 0.00 0.00 145.00 106.26 4,109.77 311.12 112.20 0.00 0.00 0.00 0.00 0.00 3.997.57 0.00 33.09 1 169.31 5,199.97 0.00 0.00 423.32 1 169.31 5,623.29 80,007.71 38.578.62 58,019.21 0.00 60.567.12 Restricted funds Property Project Endowment funds Butneit Mortificaton 0.00 0.00 0.00 510.46 0.00 0.00 510.46 Total funds 80,518.17 38,578.62 58,019.21 0.00 61,077.58 oses of Desi ated & Activi Funds (NB-Aetivity Funds are Dot nefessarity administered by the Church Treasurer) Fabric Fund - set aside to help with the maintenance of church property. Orgun Fund - to enable the ongoino mainienance and repair of the organ. Junior Church for the normal activities of the Junior Church. Guild for (he nonnal ongoing activities of the Guild. Flower Fund - to provide flowers as required for display during worship service5. Messy Church- to hold monies for the Messy Church ose of Endowment Fund Burnett Fund - to be used as a Poor Fund. Advice is tsken from the local Health Visitor.
Cruden Parish Cburcb NOTES TO THE ACCOUNrs General Other Fund Ujjrestricted 2024 2024 Total 2024 Totsl 2023 4. Anal sis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Open Plate Donations Other Donations etc 4,318.00 23.868.00 5.660.88 1.860.50 322.00 36,029.38 4,318.00 0.00 23.868.00 5.660.88 1,860.50 322.00 36,029.38 3.772.00 25,216.00 12.595.74 1,906.50 553.00 44,043.24 0.00 0.00 5. Anal sis of Pa ments Costs of generating funds Investment Managers, fees Offering envelopes 80.00 184.26 264.26 0.00 0.00 0.00 80.00 184.26 264.26 80.00 183.31 263.31 Charitable activities Net Ministries & Mission Presbytery dues MinKster's expenses Pulpit supply OtheT staffing costs Fabric repairs & maintenance Council Tax Heat and light Insurance Water cbarges Organ & music PIinlin& stationery and postage Other expenses Note 6 20.459.00 988.00 4,477.07 0.00 3,120.00 1.050.54 ?,264.08 5,072.20 3.427.52 0.00 20,459.00 0.00 988.00 0.00 4,477.07 19,578.90 449.00 3,906.67 0.00 3,510.00 1,539.50 3,120.00 1.050.54 2,264.08 5,072.20 ),427.52 0.00 0.00 247.52 0.00 2,017.06 0.30 1,229.83 0.30. 44,352.82 0.00 0.00 1.813.63 3,510.00 0.00 194.83 1.956.41 2,621.90 39,080.84 247.52 2,017.06 1229.53 44.352.52 ' Other payments Loan repayment Purchase of inv¢stAn¢nts 0.00 0.00 0.00 0.00 6. Minister's Sti end All Cklurch of Scotland congregations contribute to the National Sti[d Fund vthi¢h bears the costs of ail millisters, stipend and ernployerfs contributions fi)r National Insurance, pension and housing and loan fund. Ministers, stipends are paid in accordancance with the National Stipend scale. which is related to yeaTS of service. FOT the ye3r under review. the minimum stisd w&s £31.642 and the maximum stipend in the 5th and subsequent years of service was £38.884. 7. General Fund Closin Balance RBS Account Stocktrade 54,119.50 996.39 £55,115.89
Cruden Parish Church Investments NOTES TO THE ACCOUNTS Unit Price Value at 3111212024 Holdin Cost General Fund C of S General Growth Scottish Investtnent TTht 200 1092 i 00.00 299.20 £39920 6.38 5.81 £1,276.00 £6 344.52 £7,620.52 Fabric Fund C of S Income Fund TOTALS iioo £7 953.00 5220 11.06 £12 166.00 £19.786.52 9. Collections for Tbird Parties Retnembr8J]ce Sunday - Poppy Scotland Christian Aid- Buttery morning Cbristmas Collection- Christian Aid Gaza Appeal 2024 210.00 75.00 340.00 £625.00 2023 235.00 380.00 75.00 £690.00 Iv. neriiaDie rro enies Heritable properties. llot recorded in the Accounts being vested in the Church of Scodand General Trustees are . Cruden Old ChurclL Old Hall. Old HalL Stables, Cruden MJllse 11. GENERAL TRUSTEES LIABILITIES West Chutclj Disposal Costs (to be paid out of sale proceeds) Sale of MaDse, Maiu StreeL Hatton Charoes - Inter&AdverttReport Interest Transfers b¢tween Funds 2024 0.00 0.00 2023 8.32 0.00 0.00 0.00 0.00 0.00 o.oo o.oc 8.31 TOTAL APPENDIX FUNDS HELD ON BEHALF OF THE COINGREGATION BY THE CHURCH OFSCOTLAND GENERAL TRUSTEES 2024 2023 CAYI'I"AL ALCUULY'I. Credit Balance held at 31 December at cost Reaiised gain on rebalancing Transfer to 56 Fund Market Value of Balance at 31 December CAprtAL ACCOUNr li Opening Balallce l January 2024 Transfer to 85342014 to cleat debit balance Transfer from 56 Fund Closing balance 31 December 2024 REVENUE ACCOUNT Credit Balance at l January /2 yearly dividend on Capitsl Account Quarterly interest on Revenue Account Deposit Fund Funds TransferlLncome Fund Interest AdTnin Charges on Revenue Account Credit Balance at 31 December £2,180.72 £0.00 £2,119.83 £60.89 £0.00 £J.189.46 -£2,180.72 £0.00 £0.00 £244,712. l7 -£244.712.17 £? 180.72 £2.180.72 £0.00 £0.00 £0.00 8.954.67 35.24 425.25 38.25 42.60 5,985.36 95.88 229.35 2441.03 447.65 -244.60 £8 954.67 -170_98 £9.325.03
Cruden Parish Church NOTES TO TffE ACCOUNTS 12 FABRIC FUND 2023 Income VAT reclaimed Investment Income Fabric Legacy 2024 550 660.00 550 660.00 Expenditure Fabric 9,420 12979.11 Deficit for the year Opening Balan Fabric Reserve Fund BalanGe -12,319.11 12,464.11 £145.00 21,334 13 ORGAN FUND {Designated Fund) 2024 2023 Income Donations Bank Interest 0.00 ExPendire OrganlPiano Tuning Surplus for the year Opening Balance Organ Fund Balance 103 1tM.72 £106.26 104
GENERAL FUND BUDGET INCOME 2025 2024 Givings WFO (non Gift Aid) GFft Aid Donations Open Plate Donations Tax on Gtft Aid Recovered 4,500 25,000 2,000 500 4,318 23,868 1,860 322 37.750 36,029 Other Ordinary Income Solar Panels Organisations Contributions Weddings and Funerals Fundraising Investment Income Deposit Interest MislIaneOUS 900 892 450 250 30 200 250 467 80 27 201 221 £1888.00 TOTAL REGULAR INCOME EXPENDITURE National Ministry and Mission and Wider Work Ministries and Mission Less Transition Funding Less Presbytery Allowance Less Glebe Rent & Endowment Presbytery Dues £39.830 £37,917.00 32,362 -1,995 -2,504 -150 23,000 -2,541 988 29,365 21,447 Local Staffing Costs Travelling Expenses Telephone & Postages Pulpit Supply Organist Fees 1,000 1.000 3,663 814 7,597 5,300 Building Costs Fabric Repairs and Maintenance Heating and Lighting Water Charges & Insuran Manse Council Tax Organ 1,200 3.500 3,500 3,358 300 11,858 1,051 5,072 3,428 2,264 247 12,062 other Local Costs Cost of Generating Funds Congregational Organisations Advertising, Stationery. Copying Other Expenses 260 264 1,500 2,017 3,511 2,760 £49.283 TOTAL REGULAR EXPENDITURE £44,617 DEFICIT FOR THE YEAR -£9,453 -£6,821