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 OFFI￿BEAF￿Rs
Minister
Session Clerk
Church Treasurer
B.&NLFRS
Royal Bank of Scotland,
10 M￿ls¢haI S￿eel
Peterhead AB42 IHS

Trustees, Annual Report
Year ended 31 December 2024
Strucmre, Governance and Management
Governing Document
li
The Church is admill￿ered 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 En￿es. 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 eC￿lleWcaI Ix)dies in Scotland and beyond Crnden Parish
Church seeks to fulfil these pu4)oses within the paTisb of C￿den t1￿)￿gh weekly worship, adult
and young people's Christian educauon progtallunes. social acti￿tte$ and fimd raising, includillg
supportillg p)verry reIief ill other p&rrs of the WDil¢L
Achievements and Perforniance
During the year the ch￿ch 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[[Lu￿ty P3lltry has conullued to be a greai success. This fo(A
sharing project, by volunteers frO￿l 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 aCti￿￿e$,
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 me￿berS

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 Invest￿ent {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 In￿ee$ Consider that an independent examination is needed under section
44{1)(c) of the Clwiti£s and TDJStee Invest￿ellt (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 Unusl￿1 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 Tn￿tee 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 stis￿d 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 TTh￿t
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
ExPendi￿re
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
Mis￿lIaneOUS
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