ST. NINIAN'S SCOTTISH EPISCOPAL CHURCH
CHARITY REFERENCE NUMBER- SC006433
JL
ACCOUNTS FOR THE YEAR ENDED
31"AUGUST 2024

ST. NINIAN'S SCOTTISH EPISCOPAL CHURCH
CHARITY REFERENCE NUMBER - SC006433
CHARITY TRUSTEES - Members of the Vest
INDEPENDENT EXAMINER
bira b'impson.
Chartered Accountants
144 Nethergate, Dundee. DD1 4EB
Telephone 01382 227841
alison.wilson@birdsimpson.co uk
BANKERS
Royal Bank of Scotland
3 High Street
Dundee
DD1 1SS
83-50-00
00263577
CHURCH ADDRESS
St. Ninian's Scottish Episcopal Church
Kingsway East
Dundee
DD4 IRW
077825554419

REPORT OF THE VESTRY
YEAR ENDED 31 AUGUST 2024
The members of the Vestry present their annual report together with the financial statements for the
year ended 31 $1 August 2024
Structure and Governance
In terms of the Charities and Trustee Investment {Scotlandl Act 2005 and the Charities Accounts
(Scotlandl Regulations 2006 las amended). the Vestry reports to the congregation as follows.
St Ninian's Episcopal Church Dundee is a registered Scottish Charity ISC0064331.
It is a member of the Diocese of Brechin of the Scottish Episcopal Church and is in full
commLJnion with the Anglican Church.
The superior authority is the Bishop of Brechin.
All its affairs are governed by the Vestry.
Appointment of Vestry Members
Vestry members are elected or appointed by Annual General Meeting established by constitution
and under Canon Law of the Scottish Episcopal Church There is no formal induction prograrllme,
but we do provide a pack of information including guidance on being a Charity Trustee and ongoing
guidance is given lo ensure that the Vestry members are familiar with the Church's values. aims and
responsibilities as the designated trustees of a charity All vestry members have signed the Charity
Trustee Declaration and the Fit and Proper Persons Declaration
Administrative Structure
It Is Ilie duly of the Vestry to manage the lempofal and spiritual affairs of the congregation with
responsibility lo keep the fabric and property of the church and church house in good work
ng order
and lo look after the finances of the church.
Statement of Risk
The Vestry keeps under review the maior risks to which the Church is exposed and has esl2blished
procedures to mitigate any risks identified
Charitable Objectives and Activities
The C hurch's principal activities Include public worship In sacrament and prayer. Our aims cl helping
people to be. Confident Christians., Successful Learnefs., Effective Disciples and Responsible
Citizens are met through our 3-year Action Plan which includes the provision of social meetings.
children's and youth work. family support. pastoral care. chaplaincy to our Day Care Centre and the
local primary and secondary school and many comfflunity groups of all ages.
Volunteers
The Vestry is grateful for the lime freely given by many volunteers, without whom all our *ctivities
would be unable lo operate.

ST. NINIAN'S EPISCOPAL CHURCH
REPORT OF THE VESTRY
continued
Achievements and performance
We continue to be blessed by a continuing regular attendance at our Sunday worship All our
organisations have continued In full swing The Vestry meets regular every 415 weeks.,, We also
continue to maintain our website and have an active and growing Facebook presence
Our Stay and Play Family Support Group continues lo grow under the guidance of their very capable
Trustees. staff and volunteers. It encourages development in our children who are still presenting
with the effects of social isolation and our parents who find support and encouragement to meet the
tra umas of ind ividual and family lives. advocacy with other agencies. challenges with the cost-of-
living increases, and health, especially ISSLtes of IMer)lal health and well-being
OLir Girl's Club meets on a Wednesday evening covering girls from 5
leadership team and continues to develop our youth programme.
13 years witr) a good
Our new Priest was appointed in July 2024 Initially for one year This post is a shared ministry with
Sl. Mary Magdalene s Church Dundee 11 is intended th31 Ihis form of ministry will be the pattern
going fonvard. Be1ng only part-time at Sl, Ninians the continued help and support of the Vestry and
congregation are essential lo enabling Sl Ninians lo continue its work in the local commLinily To
dale, links have been re-eslablished with the local schools, both primary and secondary pfiof lo the
recent General Election a HLlStings was held at which many candidates and members of Ihe public
attended. This Is an example of Sl. Ninians continued connection with the local community It Is
hoped that the strong links deve5oped with the local community will be further developed and
strengthened
Our Sunday wors*i
Worship Leaders.
settled experience, Iui L)Lll .vui¥liiii .%.I'lkl,11
I'.'i Iiiiiday To celebrate St. Francis, Day a &rvice of
Slaliori of Creation was lield on 6 October which was appreciated by all who attended. SL Ninians
continues to host our Diocesan Autumn Syr)od eacli October.
nd our two Lay
The Vestry has mel 6 limes this year and we thank God for this past year and for all those Who have
given their lime and talents and for those who have supported us as we commit to servinu God in
this place and in this time.
Financial Review
The Vestry continues to keep the requirement for regular giving before the congregatio
acknowledging that mucli of our money comes from oulside sources like weddings. funerals.
baptisms, children's parties. and Slimming World. The Rectory is now being let and the renlal monies
provides a welcomed and regular boost lo our income. We eiicourage people to give by Slandinq
Order and thanks to Covid-19 this has increased slightly We also encourage members regLilarly lo
review their giving We were also fortunate lo have our reclaim on Gift Aid this year by our Gifl Aid
Treasurer. We continue lo lie vei",
raleful for Diocesan support for our Priest s Stipend.
We are very grateful l()
of Bird Simpson who has again examined ourAccouAt5
Plans for future periods
The Vestry continues to review our mission action plar) regularly and while this has not yel been
formally written up it is contained in the Vestry Minutes. We have set up a congregational Eco
working group to help us meet the challerg;.
f Zero by 2030 and il reports to every Vestry
meeting. Meetings have been arranged with
13 discuss how St. Ninians can best respond
lo the challenge on Nel Zero

We continue to take into account. in Our work and in our prayers. the current economic crisis, the
changing scene in Scotland and the current needs of people within the church and the ￿MmUnitY
Hopefully, our building can still be a centre available for community use and we look for¥¥ard to the
next stage of our growth hopefully following the appointment of our new Priest in July 2024. Regular
use by Slimming World helps to offset the cosl of healing and lighting The minor work$ raised in
our last Architect's Quinquennial Report have been carried out in our annual rolling programme of
maintenance.
Reserves
The regular maintenance of our buildings which Is always essential because of the large weekly fool
fall has led lo the Fabric fund being depleted with repairs being paid out of general reserves. We
had a large expenditure on the Church house roof this year lo try and sort a long-slandin
problem
with water ingress.
Statement of the Vestry Member's Responsibilities
The members of the Vestry have prepared financial statements which give sufficient detail to enable
an appreciation of the transactions of the Church during the financial year The members of the
Vestry have kept proper accounting records which reflect the current financial position of the Church
al this time The f,,naricial slalemenls comply with the Charities and Trustee Investment (Scotlandl
Act 2005 and the Charities Accounts (Scollandl Regulations 2006 las amended) The members of
the Vestry have taken responsibility for and have Procedures in place for the Protection of Vulnerable
Groups. They have also taken responsibility for safeguarding the assets of the Church end have
taken reasonable steps towards the Prevention andlor detection of fraud and other Irregulerilies.
On behalf of the Vestry
Secretary
November 2024

CHARITY REFERENCE NUMBER
SC 008433
ST NINIAN S EPISCOPAL CHURCH DUNDEE
ACCOUNTS FOR THE YEAR ENDED
31" August 2024

ScO￿lSH EPISCOPAL CHURCH - DIOCESE OF BRECHIN
ST NINIAN'S CHURCH- DUNDEE
INCOME AND EXPENDITURE ACCOUNT- YEAR ENDED 31 AUGUST 2024
Note
2024
2023
INCOME
Congregational and voluntary
Investment
20.316
52.310
Other Income
1.530
Property revenue
11.010
.340
32,862
,653
EXPENDITURE
Provincial & DI0￿San quo12
Clergy cost
Property expenses
Church expenses
Administrative expenses
Charitable expenditure
3.043
3.277
,310
111972
1,121
909
4.467
11.746
1.452
665
10
686
11618
52,207
22.059
SURPLUSI IDEFICITI FOR YEAR

scortlSH EPISCOPAL CHURCH - DIOCESE OF BRECHIN
ST NINIAN'S CHURCH- DUNDEE
BALANCE SHEET - 31 AUGUST 2024
Note
2024
2023
CURRENT ASSETS
Current account
Fabric account
Youth account
40.934
461
2,914
3P.650
455
2,401
NET CURRENT ASSETS
44,309
,506
NET ASSETS
44,309
3$.506
Representing:_
FUNDS AND RESERVES
Unreslricled
General
Design31ed
Fabric fund
Designated
Youth fund
40 934
461
2,914
,650
455
2,401
44,309
(Signed)
Treasurer
Isignedl
Secretary
Dated

SCOThISH EPISCOPAL CHURCH - DIOCESE OF BRECHIN
ST NINIAN'S CHURCH- DUNDEE
NOTES ON ACCOUNTS - 31 AUGUST 2024
1 ACCOUNTING POLICIES
al Investments held beneficially afe slated at cost. Endowment Investments granting
rights lo Income only. are excluded from the balance sheet
bl These accounts have been prepared on the Receipts and Payments basis in
accordance with the Charilies & Trustee Investment (Scotlandl Act 2005 and the
Charities Accounts (Scollandl Regulations 20061as amended).
c) Unrestricted funds are divided Into general funds and designated funds, use of the
Faller being governed by the Vestry Reslricled funds are funds subject lo speclfi
conditions imposed by the donor or related trust
2 CONGREGATIONAL AND VOLUNTARY INCOME
2024
2023
General collections
Free will offeiingb
Doiialions - general
Oanalions- youth group
Tax recovered
Fund rdising functions - genefal fund
Grants
10,206
1,981
290
1,196
3,669
.601
,644
,369
546
.365
2,974
20.316
.310
3 INVESTMENT INCOME
Bank Interest - General
4. OTHER INCOME
Sundry
1,530

SCOTTISH EPISCOPAL CHURCH- DIOCESE OF BRECHIN
ST NINIAN S CHURCH- DUNDEE
NOTES ON ACCOUNTS- 31 AUGUST 2024
5. PROPERTY REVENUE
2024
2023
Hall lelling
House let
8,210
2,800
11.010
,340
,340
6. CLERGY COSTS
Clergy Stipend
Clergy Pension
Clergy Housing
Travel S Other Expenses
2,749
885
21,480
.939
833
891
4,467
,310
7. PROPERTY EXPENSES
Church - Insurancp
1.704
5.091
3.382
902
.562
,120
,618
.672
Churcli
Repairs & Maintenance
Ctiurch - Heat and Light
Council lax
Professional fees re house let
667
11.746
.972
8. CHURCH EXPENSES
Cleaning
Vvorship costs
Other expenses
837
615
568
416
137
1.452
121
9. ADMINISTRATIVE COSTS
Audit fee
396
269
360
Sundry
549
665
909

ScO￿lSH EPISCOPAL CHURCH- DIOCESE OF BRECHIN
ST NINIAN'S CHURCH- DUNDEE
NOTES ON ACCOUNTS- 31 AUGUST 2024
10. CHARITABLE EXPENDITURE
2024
2023
Donations
312
Youth expenditure
Crisis Grants
686
56
1.250
686
11. Bank Balan￿5
2024
2023
Current account
40.934
.650
455
Fabric account
461
Youth account
2,914
44.309
1,401
3$.506
12. COMMITMENTS
There were no major unfunded commitments al 31 August 2024 12023 - NIL).

INDEPENDENT EL4MINER'S REPORT TO THE TRUSTEES OF ST. N1NIAN S EPISCOPAL CHURCH
DUNOEE
I report on the financial statements of the Charity for the year ended 31" August 2024.
Res
ective res onsibilities of truslees and examiner
The Charity's trustees are responsible for the preparation of the financial statements in accortlance
with Ihe terTns of the Charities and Trustee Investment (Scotlandl Aet 2005 and the Ch8ritres
Accounts Iscotlandl Regulations 2006. The Charity trustees consrder that the audit requirpfflent
of Regulation 1011 Ila) to Icl of the Accounts Regulations does not apply. It is my responsibllity to
examine the financial statements as required under section 4qallel of the Act and to state whether
particular matters have come to my attention.
Basis of inde
endent examiner's staternent
My examination is carried out in accordance with Regulation 11 of the Charities Accounts
Iscotlandl Regulations 2006. An examination includes a review of the accounting records k•pt by
the Charity and a comparison of the financial statements presented with those records. It also
includes consideration of any unusual items of disclosures in the financial statements, and seeks
explanations from the Trustees concerning any such matters. The procedures undertaken do not
provide all the e¥iden¢e that would be required in an audit and consequently we do not express
an audit opinion on the view given by the financial 5talements.
Inde
endent examinerfs ststement
In the course of my examination, no matter has come to my attention.
which gives me reasonable cause to believe that in any material respect the requirement5'.
to keep accounting records in accordance with Section 44111 of the 2005 Acl and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare linancial statements which accord with the accounting records and
comply with Regulation 8 of the 2006 Accounts Regulations
have not been met. or
to which, in my optnion. attention should be drawn in order to enable a prop¢r
understanding of the financial statements to be reached.
Bird Simpson & Co.
Chartered Accountants
144 Nethergate
Dundee
D01 4EB

oscr
St Ninian's Scottish Episcopal Church
SC Q06433
Receipts and payments accounts
Irom
to
01
09
2023
31
08
2024
Section A Statement of receipts and payments
Untèstnttod
funds
Rèstrict*d
fund5
Tatsl fundx
current Peri4MI
Totsl Funds last
riod
endowme￿1
funds
endowrneni
Iunds
tonMre¥l*
*irt*t E
At Rtcèi
0onap.ons
17.342
17.342
ZO,399
Legaoes
Gran:*
4.174
31.365
Receipts trom fundr3i&rKJ adivrtigs
Gross tradirt9 ieceipts
Incoffle from Inve5rrnertS ?tMer iha
330
330
Rents from land & ￿lIttl￿5$
Gross rewp15 from other chants￿e
3Uivities
11.010
11.010
32.862
56.653
A2 Receipts from asset &
In¥estment sales
pro￿ed$ from Sale of frxec assets
Proceed5 fvgm sale ol 4rveslTen15
Z Sub lOtsI
Torai receipts
32.962
J2.862
58.653
A3 Payments
Expenses loi furtdraisino acbwties
Gross trad..ng paymell 5
Inves'.menr rnanageffleni costs
Payments ￿laD￿9 4iredy to 04.arntao
21.663
21.663
51.847
Grants and donaiions
Governance costs
A￿diE I Ind￿endenc exarnination
396
36D
pr￿ratIon of ¥nnual ar￿￿￿1$1
Legal rost5
Other
A3 Sub rotal
22.059
22.059
S2.207
A4 Payrnents ielating to asset and
investment movements
Purchases of fixed a5se15
Purchase of Inveslrnen15
A4 Sub ioial
Tot31payments
22.059
22.059
52,207
Nel receipts /(paymentsi
IQ.803
1D,803
6.446
AS Transfets to I Ifrornl funds
Surplus I Idefi¢il) lorye0
10.803
10.BOJ
6,446

APPENDIX 2
St Ninian's Scottish Episcopal Church
Section B Statemeni St Nlnian's Scottlsh Ept5COI
SC 006433
P•rrnan•nl
Totil 1451
Tund*
ds
lordM￿l(
rt*tE
Io 1
Bl Cash funds
Casn knd b41ancts* start of year
32.506
32,*6
27.060
Swpius IldeftOII on ￿t1p1S and
P4yrneffts
DnYeren¢e
10,W3
6.446
and b•l4ncOS èl tyrto ofyt4r
44.JOS
44,￿9
33,$06
IAwEe blllAr￿ ￿1￿ I•UiPts ITh1 p￿￿e￿I5
o¢co￿lIS1}
tyup
82 InveslmentS
FuDd lo
Dvlails
B3 OlherJs$et¥
Amounl
n•4rn¥tE
To¢il
SlgnEd by èrt¥Y¢ tr￿*t￿$
Sign¥tur*
Print Namè

APPENDIX 2
St Ninian's Scottish Episcopal Church
Sectlon C Notes to the Accounts
SC 006433
C1 Nature and purpose of
funds Ifn3y be slat&d on
andlysis of lunds worksheetsl
"IOF rr..Ss10r.
towards children and young people 8nd ID develop them in body. spinl and mind
Type of activity or proi&¢t supported
Numborof
C2 Grants
3a Trustee rernulleration
Atsthor1ty under which paid
C3b TrusteÈ remuneration
details
Diocese ol Brechin- Gross Sl
end
2,749
Scottish E
isco
81 Church Pension FuDd- Conlnbulions
885
C4a Trustee Èxpenses
If no expenses ¥vere paid 10 any charity Irusiee dunng the period then cross lttis box
Iolhemise complete section 4bl
Num￿￿ ol
C4b Trustee expense5
details
Nature of relatlQll5hip
Naturo of transaction
ériod ènd
C5 Transactions with trustees
and connected persons
C6 Othef information

PPENtyM
St Ninian's Scottish Episcopal ChurGh
SC 006433
Additional analysi5111
Ana￿15 ol mceipts payfft•nt
1 Dona￿00$
Totsl£uiri
Tot41 tyAI P•n
kné
lunc
12.1
rec3wir
Toljl
17.342
17.342
2 Grants
Totsl ¢LvT•rt
2.74Y
24.41D
"s [1￿3
S4a¥ ard Pia
200
2.400
SEC
J.035
Tol•l
4.t74
4.174
3 Gro¥• r•c•lpts froffl oth•r chartablo ithvrtl•s
Ta￿1
ful￿
ndr
rolil
4 Payments relating dirECtty to Charitable ac¥Ylti
od
to￿
J.J4J
Cknrgy faSlS
Pl￿￿ty Eyp¢n5e5
4.417
11.746
1.451
11,14É
fft1slffal￿ C¢5t5
S49
$6
1.250
Cn•$ ￿￿t
Tot
21.uj
CSknR 4¢?4tt*21 fA124

A￿E￿￿OI￿ I
SC 006433
Additional anatysis12}
S Br*ildown ofunr•strktOd funds
.rnJYcr
T￿1
T￿1
rums
R￿elP¢¥
1.196
t7.M2
30.399
Gr￿1¥
RecOiPlstrtsn lLthth4&¥1ry￿Vl1j•$
31,365
Rqn15 tro￿,.thi & wl¢iry5
Sub fo**1
JI.OBD
J1•62
.6$)
Receipt¥ tiorn & Inwestnhinlswe
PrxW.5-9m *a'e cl
31.160
SB.UJ
G￿51
PaymeP.1s r?i*ing4irgclly lo *i*rtle5
GrEA15 ts*ffla1ions
2a.5
21.
$1.847'
196
396
LW COXS
Sub
11.37J
22.osg
P￿rc￿¥￿I QI IIA*C a55e15
21.17J
22.059
52.207
10,llQJ
fiansl8rs io I Ifvomi lunds
Surplus Ild•lkll) forrni
10.287
lQ.aOJ
Nature 4nd
s• ottunds
OSC4 9&?Acu Ji QI

P*NOIX2
St Ninian's Scottish Episcopal Church
SC 006433
Additronal anatysls131
ILMdi la
rt4iPt•
4li¢n3
Le9lQBS
Grtnls
Al¢￿pt& Irom & Ir¢w•styrrfnl
Pr*È*as Iram salé ol p.ree asse15
'cce*s 53e -
Stsb lot¥1
rw¢ipts
PatrTnnnL
Gre4s vadirygayyrw
manw1th￿St$
pa￿1￿15 r*aling alr￿1¥ ty Y￿￿ts
Govtrffl4K• co¥li
rtLOVOm•rtl*
PufY350S
P_. i¢Daso ol nVeS￿•￿t5
Subfvtsl
rO￿p+Y￿ej)ts
NoIr•c•Jpts/ip•￿[VntsJ
Transfer4 to I lfvornl ￿ndS
Surplus.'(d¢ficitJ
INaturo
o$• ¢f fuAds
OSCR R&PAtt$31 Ci124
XW7