The Church of Scotland
Mormond West Parish Church
RECEIPTS AND PAYMENTS ACCOUNT
2024
Con8regatlon No: 311917
Charfty No: SCCI)7273
31st January 2025

Trustees, Annu•l Reptyt
Year endlng 31st December 2024 (cont)
Reference and Admlnlstratlve Inf￿natI
Charlty Name..
Mofmond West Parlsh Church
Charity Registration Number..
Congregation Reference Number-.
SClJ)7273
311917
Bankers
Virgin Monev
43 Broad Street
Peterhead
AB42 IJB
Page I

Trustees, Annual Report
Year endlng 31st December 2024 (cont)
Strurture, Governance and Management
Governln8 Document
The Church is administered in accordan¢e wrth the terms of the Deed of Constitution Iunttary Forml.
Recrultment and Appolntment olTrustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the Elders of the church
and are chosen from those members of the Church who are considered to have the appropriate gifts and skills.
The rninister, who is a member of the Kirk Session. is elerted by the congregation and inducted by Presbytery.
Or8anlsatlonal Structure
On 1st January 2024, Strichen & Tyrie united with the linked charge of New Pitsligo to became the charge and
congregation of Mormond West Parlsh Church of Scotland. having united with our linked charge of New
Pitsligo Parish Church.
Eventually, it is proposed that Mormond West Parish Church will come together with New Aberdour. Crimond
and Lonmay, to form one wider Church across our corner of Northeast Buchan, with 1.5 FTE Ministerial
provision.
The Kirk Session, whieh meets at regular intervals durln8 the year. as and when necessary, is responsible for
spiritual affairs within the church. The Kirk Session tonstitutes Committee5 and specifies their remit and dutie5
and may specify any restrl¢tion or ¢ondition on the Committee which it considers appropriate. Committees
meet as and when necessary, throughout the year. and submlt Reports of these meetinqs to the Kirk Sesslon.
We have 10 constituted Committees (see previous pagel.
Objectlv
The Church of Scotland is Trinitarian In doctrine, Reformed by tradition and Presbyterian in polity. It exlsts
to glorify God and to work for the advancement of Chrisfs Kingdom throughout the world. As a national
Church, it acknowledges a distinctive call and duty to bring the ordinance5 of religion to the people of every
parish of Scotland through a territorial ministry. tt C￿operate5 with other Chufches in variou5 ecumenical
bodies in Scotland and beyond.
The General Assembly of October 2020 endorsed the Hve Marks of MlssloTr, a8reein8 that for the Church to
be fit for purpose in the 21st Century, these five marks must be evidenced at local, regional and national
levels. They are:
TELL- to proclaim the Good New5 ofthe Kingdom
TEACH - to teach, baptise and nurture new believers
TEND- to respond to human need by loving service
TRANSFORM - to seek to transforrn unjust structures of society, to challenge violence of every kind
and pursue peace and reconciliation
TREASURE - to strive to safeguard the integrity of creation and sustain and renew the life of the
earth
Actlvltles and Performance
The membership roll of Mormond West Parish Churth is currently474 Communicant members. We have 5
adherents and a further 149 members on the Supplementary Roll.
We have an average of 48 persons attending each Sunday. in Strichen.
Page 2

Trustees, Annual Repiyt
Year endln8 31st December 2024 Icont)
TELL
Weekly Sunday morning worship is held at 10.IJ)am in Strithen.
Additional monthly services of worship tske place in New Pitsligo and Tyrie {while we retsin responsibility for
these church buildings). 3.(K)pm or 6.(K)pm on the 1st Sunday of the month (Tyriel and 2.00pm on the
second Wednesday of the month (New Pitsligo).
We deliver a variety of styles of worship accompanied by rnodern praise aUdi￿vis￿a15, live musicians or the
church organ. Our weekly Worship Service. in Strichen. is recorded and shared via social media (Facebook)
and our Church website.
We also vlorship and create a presence outside of our buildings. beyond Sundays:
our Minister is involved in School Assemblies at all 3 of our Parish Primary Schools, we hold Easter Morning
worship at Strichen Lake Iwhich is open to alll and treate displays out front, in public view eg. the
Illuminated cross on our Church building and the Holy Week crucifix and tomb.
TELL ￿ TEACH
We have established Bo￿$ Brigade Companies in both Strichen and New Pitsligo. The oblett of the
companies is.. The advancement of Chrisys Kingdom among boys and the promotion of Obedience,
Diselpllne, Self-Respect and all that tends towards è true Christian manliness,.
Both companies are involved in a wide variety of activities to suit the age and stage of the boys acros$ 6 key
areas.. get active- get adventurou5: get creative: get into the bible- get involved,. and get learning.
1st Strlchen Boys Brl8ade Company has been active in Strichen since 1977, operating 3 sections with 32
boys and 7 registered leaders. Meeting in the Ritchie Hall on Friday evenings, belMeen October and March.
1st New Pltsll80 Boys Brlgade Company has been artive in New Pitsligo since 1973, operating 3 sections
with 40 boys, 5 registered leaders and 2 registered helpers. Meeting in the Village Hall on Thursday evenings,
between September and June, utili$in8 the programme supplied by the Boys Brigade.
We started MW Youth Challenge, this yeaT, running activities over 3 evenings in the October school break.
The Youth were also involved in this yearfs filmed 'Nativity-
We ran a successful ALPHA course, open to and attended by people from our extended Parish Grouping
(which included some non<hurch participants).
We were host to a 'Dreams & Visions. course- delivered by external providers and open to participants
beyond our own Con8re8ation.
We continue to promote and encoura8e attendance at events such as The Filling Station Buchan and Refuel.
TEND
The Sharing Larder contlnue5 to operate- 3 days a week. Open for I hour, manned by our volunteers and
open to all. The Sharing Larder also provides supplies to our Strichen Primary School's Breakfast Club which
supports a number of children two days per week.
We continue to support some local families With fortnightty food + household parcels and in partnership
with the New Pitsligo Sharing Larder and Maud Community Trust, we were able to contribute to the
provision of Christmas Hampers, to those in need in our communities.
Page 3

Trustees, Annual Report
Year endln8 31st December 2024 (cont)
We are registered as an official Warm space promoting out outreach seniices as below:
Our Café Retreat lin the Church Hall, Strichenl is well attended. with numbers steadily increasing. Thi5
operates on thethird Thursday of the month. from 2pm to 4pm.
We are in our second winter of providing twice monthly'soups On, lunches- open to all providing
homemade, nutritious lunch in a friendly and welcoming atmosphere. Those attendin8 are mostly from
Strichen with a couple of people who travel from New Pitsligo. Numbers are fairly low and we continue to
consider how to encourage greater attendance. Connections are being strengthened with the Co-op and
NHS Grampian bringing health and wellbeing information to share. promote and si8npost people to
additional sources of support
Our Green Room - formerly our creche which wa5 no longer in use, was refijrbished and repurposed
creating a 'Warm Space, with digital technology in place and we provide support for anyone requirin8
asslstance to access online resources etc. Initial openings were poorly attended. The Space is available during
any of our opening times, it was used by parents during our Sumrner Breakfast Club and we're continuing to
explore how to encourage rnore use. The space does provide a comfortable place for prayer groups, church
meetings, and when the Minister is meeting bereaved familie5.
Breakfast Club - Over summer 2024 we provided a Breakfast Club for primary aged children to ensure
provision continued when schools were closed during the holidays. Breakfasts were available twice a week
for the holiday duration. Parents welcomed a quiet moment in our Green Room whilst their children had
breakfast. On average 6 children attended fvlice weeklv.
TEND ￿ TRAN
RM
Mormond West Parish Church Afternoon Guild has a membershlp of 21 and meets in Strichen Church Hall on
the last Friday of September to April inclusive, at 2.CKJpm
Speakers are invited to present their interpretations of the Guild theme and topic. Members are encouraged
to support Aberdeenshire North Guilds Together meetings and attivitie5. Monies from fund raising events
are given to the Church General Fund and Guild Projects.
The Guild is an integral part of the Christs'an commitment and overnll life of Mormond West Parish Church.
We participate in Christian Aid Week and the Blythswood Shoebox Appeal, annually.
This year we have 0150 raised awareness of and supported the work of Marfs Meals and Aberdeen
Cyrenians.
EASURE
Part of the work of The Sharing Larder 15 to reduce waste and encourage user5 to make better environmental
choices. It provides a means for the community to share excess produce grown and use up produce whith
would otherwise be thrown away. Produce Comes to us frorn our local Ctrop and Morrisons stores. It a150
benefits from donations of iterns from church members, communty groups lin both Strichen and Tyriel, our
neighbouring Episcopal Church and members of the public.
The Sharing Larder Team in Strichen have begun to work more closely with The Sharing Larder in New
Pitsligo this year. (This operates wrthin the Primary school and is not run by the churchl-
We currently recycle and compost around all our church buildings.
We are in the pr¢xess of improving our energy efficiency-we have made some improvements toour heating
system and are working towards improving the insulation in the Hall.
Page 4

Trustee5' Annual Report
Year endln8 3tst Oecember 2024 (cont)
Rnandal Revlew
The principle source of income for Mormond West Church is the regular offerings of its members. The 2024
offerings were up on those of 2023 by £14051. Freewill offerings Inon-Gift Aid) were up from the 2023 figure
by £2970 to £83221£53521. Gift Aid donations were up on the 2023 figure by £10125 to £419541£318291.
Ordinary offerings (Open Platel were up on the 2023 figure by £957 to £31331£21761. Total Gift Aid claimed
was up on the 2023 figure by £2627 to £112471£86201. Totsl donation5 in 2024 amounted to £240 general
donations and £200 from Strichen School. In addition, 3rd party collections amounted to £17631£2141 in
20231.
Reserve5 Pollcy
It is the Trustees, policy to hold approximately 4 months worth of expenditure in the General Fund, Includlng
the designated fund shown in Receipts and Payments Account Note 2. At the year endin8 31st December
2024 Mormond West Parish Church held unrestricted cash funds of £34001 of which £34001 will be used as
working capital to meet any immediate financial outlays likely to arise, e.g., building maintenance costs.
Regular monetary commitrnents Such as Buildings and Public Liability insurance costs, heating and lighting,
Ministerf5 stipend monthly payments to the General Trustees in Edinburgh ènd manse direct debit Council Tax
bills also have to be paid, as well as office administrative costs. plus salaries to the organist. Secretary and
cleaner.
The Designated Fabric Fund of £2615 held in deposit with the General Trustees in Edinburgh, can be accessed
if need be. This fund however, is left to generate a small amount of interest which is used to meet ongoing
expenditure.
The Bruce Bequest Fund which at 31st December 2024 stood at £4778 15 administered by the Kirk Session and
Is solely used to fund initiatives for the wellbein8 of those who used to be known as 'the poor of the parish,.
The George Phillips Bequest Fund which vms used to benefit those in need in the area of the former parish of
Tyrie, YA5 closed due to the small balance in the account and there having been no beneficiarles In recent
years.
Herftable Propertv
The Trustees hold title to the following propertles
Tyrie Church Hall
11.25ha offarmland or thereby known as Manse Farm
Statement of Trustees, Responslbllltles
The member5 of the Kirk Session must prepare financial statements which give sufficient detsils to enable an
appreciation of the transactions of the Church during the financial year. The member5 of the Kirk Session are
responsible for keeping proper accounting records which, on request. must refiect the financial position of the
Church at that time. This must be done to ensure that the financial statements comply with the Charities and
Trustee Investment (Scotlandl Act 21x15, the Charities Accounts (Scotlandl Regulations 2006 and Regulations
Anent Congregational Finance approved by the Generol Assembly of the Church of S¢otland in 2007. They are
also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention
andlor detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf
26/oi/zozf
Mlnlsier
Page S

Mormond we￿ Parlsh Chufth
SCIM)7273
Independent ExamlTrerfs Rewt to the Trustees of Morniond Wett Parlsh Parlsh ChuTth
I report on the accounts of the ¢h4rity for the year ended 315t Decernber 2025, which are set out on pa8es 7
to 15.
Respecuve rewnslbllliles of Trustees and Examlner
The charity trustees consider that an independent examination is needed under Section 44llllcl of the
Charities and Trustees Investment Iscotlandl Act 2￿5. It is my responsibility to examined the accounts under
section 44llllcl of the Act and to stste whether particular matters have come to my attention.
Basls of Independent Ex•mlnees Statement
My examination is carried out in accordance with Regulation 11 of the Charitie5 Accounts (Scotland
Regulatlons 2006. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts present with those records. It also includes consideration of any unusual items
or disclosures in the accounts, and seeks explanations from the Trustees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit, and consequently,
I do not express and audlt opinion on the View given by the accounts.
Independent Examlner's Statement
In the course of my examlnation. no matter has come to my attention.
Which gives me reasonable ¢•use to believe that in any material respect: the r*quirements
To keep èccountin8 records in accordance with Section 44llllal of the 2(K)5 Art and Regulation
4 of the 2W6 Accounts Regulations, and
To prepare account which accord with the accounting records and comply wlth Re8ulatlon 9 01
the 2￿6 Account Regulations have not been met, or
To which. in my opinion, Jttention should be drawn In order to enable proper understandln8 of the
a¢¢ounts to be reached.
P¥8e 6

Mormond West Parlsh Church
Recelpts and Payments Account
Year endln
31st December 2024
Funds
2024
Fund5
2024
Fund5
2024
Total
2024
Total
ZOZ3
R•¢elpt•
Donat1￿$
Nots3
E65,884
E65.884
£52.355
Legades
8•nk & Depostt lTri•rést
Investment Income
EO
EO
EO
233
£66,284
£0
EO
£66.284
£52.588
Clalm Irorn ￿nIs¥ll1e Trust
Rental of Preml$e5/Glebes
Gr•nts
£0
£559
£8.525
£8,525
£5,028
£0
£5,255
£5,455
£0
£5.028
Cons. Fabrlc Fund
Trinsfer of Unlon 8alance. New Pttsll80
Oth*r Rertlpls
Ell.842
E23.181
£7,774
£42,797
£3,837
Éo
E3,814
£23
£4.248
Tot•1 R•ulpfs-G•n•rnl A£cowrt
£9),465
É28.232
£7.774
E126,471
£68,105
Gulld
£2.748
£2.748
£2.339
Bruce Bequest
Reslllence Group
AVA Grant pald to GeTh•r•l Fund In errty
71
E871
£422
£3,217
£3,217
£2,499
£8,150
£2.748
£4,088
E6.836
£13,410
TOTAL RECEIPTS
£93,213
E32,320
£7.774
£133.306
É81.515
P¥￿ents
Costs ol Generatln8 Funds
Charitable Activities
N￿•4
£234
£234
£225
E83,927
É4.517
£83,927
É4.517
£S.528
£59,370
£4,402
Other P•yments
Cos Wlnier Support Granl
Communty &lé
E5.528
£432
£432
Tot•1 Paym•ntsthG•n•rnl Act0￿rt
E88,678
E94.638
E63,997
Guild
ÉL37S
É1.375
É2,440
£669
Bruce 8equest
Resilience Group
£2.440
£2C()
£8.118
£8,118
£3,272
£1.375
£10.558
£0
£11,933
£4,141
TOTAL PAYMENTS
1.053
£16.518
£0
E106,570
£68,138
Excess of R•celpts over P•wneTrtsfor
lh• y•*r b•fore transl•rs
£3,160
£IS.802
E7,774
£26,736
£13.377
Tranrf•r B•twM•n Funds
Mot• S
£7.053
7.053
£0
Excess of Recetpts over P*ym•rts for
the ye•r
£10.213
£8.749
E7.774
£26,736
£13.377
Page 7

Mormond West Parlsh Church
Statement of Balances
In
24
UnrestrfLted Restrkted Endowrnent
Funds
Funds
Funds
2024
2024
2024
Total
2024
Totsl
2023
STATEMENT of BALANCES
Bank & Deposlt Balances
Bank & Depgsit Balanc•s BIF
See Note 2
£27.806
£20.722
£48,528
£35,151
Movement In Year:
Excess of rec•ipts ov•r
paym•nts
for the year
Tran5feT between funds
£3.160
£7,053
£38,019
£15,802
6.779
£29.745
£7,775
4274
£26.737
£13,377
£7.501
£75.265
£48.528
Investment •t M•rket V•lue
Church of Scotland Inv•sto
Trust
GTQWth Fund
A$￿ts
Glft Ald R•c•fv•bl•
£11247.
£6,692.LK)
Ll•bllltles
The Accounts were approved by the Kirk Session on 9th March 2025
For and on behalf of the Kirk Session
Minister
Treasurer
Page 8

Mormond West Parlsh Church
Statement of Balances
Notes to the Accounts
Trustee Remuneratlon and Related Party Transartlms
During the year the Minister reteived reimbursement of expenses totalling £2942
The Ministerfs stlpènd 15 paid dirertly by the Church of Scotland General Trustees in Edinburgh.
In Addltlon
During the year Church Secretsrvs sakry totalled £3989 and the Church Cleanerfs salary totalled £1384
Movernent of Funds
At
1st
January
2024
At
31st
December
2024
MOVEMENTof FUNDS
Recelpts P•yrnents Ti•nslers
Unrestrlrted Funds
Desi8nated Fabric Fund
Mormond West Guild Fund
General Fund - Strlchen & Tyrle
General Fund - New Pitsll80
£2.615
£1,627
£23.564
£0
£2,748
£74.227
£16,238
£93,213
£0
£1,375
£85,483
£3,195
£90,053
£0
-£1,6LM)
£8,653
£2,615
£1.400
£20.961
£13,043
£38,019
£27,806
£7,053
Restrlcled Funds
8ruce Bequest Fund
Bruce 8eque5t Fund - Pitsligo
Community Café (Music) lin G Accl
Cos Winter Support Grant lin G Ac¢)
Vallenfall Grant lin G Accl
Resillence Group
AVA Grant Paid to General Fund in Error
Pltsli80 Legacy Fund
Pitsli80 Legacy Fund lin G Accl
Gen. GS Davidson Trust Fund
Gen. GS Davidson Trust Fund Interest
Aberdeenshire Council Food Fund
£3,945
£422
£2.577
£23
£528
£3.OLM)
£3,217
£2,440
£0
£432
£5,528
£0
£8,118
£2,851
-£2,577
£4,778
£0
£46
£0
£455
£5.LMY)
£0
£3,172
£8,150
£3,C
£6,921
£0
£0
£15.¢)J)
£7.501
£0
£8,650
-£8,150
21,053
£15,Ll)O
£21,053
£7.501
£274
£1,500
£40,095
-£274
-£1,500
-£7,053
EO
£20.722
£16,518
£37,246
TOTAL FUNDS
£48.528
£133,308
£106,571
£0
£75,265
Pur
os
f De51
nated Funds
The Oesignated Fabric Fund is a fixed sum of £5464 held on deposit by the Church of Scotland Investors, Trust in
Edinburgh, and accessible, if required, by the Trustees for maintenance of Mormond West Church Property.
Pur
oses of Restricted Funds
The Bruce Bequest Fund is administered by the Kirk Session. and is used solely to fund initiatives for the benefit of the
p¢)or of Strichen and Tyrie Parish.
Page 9

Mormond West Parish Church
ststement of Balances
Notes to the Accounts (ujnt)
3. Analysls of Recelpts
Unrestrlcte(l Resirfcted Endowrnert
Funds
Funds
Funds
2024
2024
2024
Total
2024
Totsl
2023
ANALYSIS of RECEIPTS
Donatlons
FWO Schem• (Non Glft Aldl
Glft ASd Don)tlons
Ordinary Offerinis (Own Pl•t•l
Other Ofvrlngs, ODn(rtlons ete
£8,322
£41,954
£3,133
£240
£8,322
£41,954
£3,133
£240
£5,352
£31.829
£2,176
£0
Tax r•c•lv•d on qlft ald
Other Recelpts
Other Donatlons
£11.247
£1
£11,247
£1
£8,620
£0
£3,715
£0
Strlch•n Sehool
Communlty Café
£200
£200
£150
£787
£23
£810
£968
£65.907
£52110
Artlvltl•sfor G•n•r•tlni Funds
£0
£0
£0
£0
£0
B•nk & Deposlt Interest
Vlryln Mon•y Acc.
G• S O•vldson Trust Fund Account
Bruc• 8•qu•st Ace. N
Bank of Scotland Acc.
C of S D•poslt Fund Interest
Investment Income
C of S Growth Fund Divid•nd
£41XJ
£4th)
£233
£233
Rento1 of Premlxj
Rent paid for us• of Strlehen and
Tyrle Church•s Glebes
£8,525
£8,525
£5,255
£8525
£8525
£5.255
Trlnsfer ol Unlon 6•l•n¢e
£11,842
£llJ42
£23.181
U3.181
É7,774
£7.774
£42,797
£42.797
£0
£0
Pale 10

Other Recelpts
Life and Work
£42
£42
£42
Electricity Refunds of Direct ￿bIt5
Miscellaneous
Kings Trust
Wedding and Funerals
New Pltsllqo Church Contrlbutlon
Bruc• 8•qu•st
Grènts
£41
£41
£150
£521
£521
£377
£0
£559
£3,210
£3,210
£0
£1.610
£2,069
£0
£0
£5,028
£5,028
£5,000
Consolldat*d Fabrie Fund
£3J14
£5.028
£8.842
£9W7
Tot•1 Recelpts IGener•l Account)
£28232
£7,774
£126.471
Gulld
8ruc• B•qu•st
R•slll•neo Group
AVA Grant Pald to G•n•ral Fund in Error
£2.748
£2,748
£871
£2.339
£422
£871
£3,217
£3.217
£0
£2,499
£8,150
£2,748
£4J
£6036
£13,410
R•c•5pts 8•l•n¢•s Total
£93J13
£32,320
£7.774
£133,307
£81,515
Page 11

Analys15 of Payments
Unrestrlrted Restrlcied Endowment
Funds
Funds
Funds
2024
2024
2024
Total
2024
Total
2023
ANALYSIS of PAYMENT5
Costs of Generatln8 Funds
Offering Envelope5
£234
£234
£225
Charltable Acilvliles
Ministrie5 & Mission Allocation
Presbytery Dues
Minister's Expenses
Pulpit Supplies
Other Staffing Costs
Fabric Repairs & Maintenance
Manse Fabric & Maintenance
Council Tax
Heat and Light
Insurance
Church Office Expenses & Phone
Organ & Music
Println8, Ststionery & Postage
£42.071
£2,178
£2,942
£543
£5,373
£4,409
£3,840
£3,048
£11,089
£6,909
£1.154
£0
£371
£42.071
£2.178
£2,942
£543
£5,373
£4,409
£3,840
£3,048
£11,089
£6,909
£1,154
£0
£371
£29,818
£471
£1,793
£491
£3,941
£3,318
£1,118
£2,978
£7,481
£5,674
£1,812
£70
£405
£83,928
£0
£0
£83,928
£59,370
Other General Accounts Expenses
Gifts
Life and Work
Cleaning
Glebe Expenses
CCLI Licences
Community Café
Gardening
Donations
Other ExpenseslPayments
Audio/Visual Equipment
Cos Winter SupportGrant
£130
£42
£189
£130
£42
£189
£800
£314
£1,000
£576
£500
£1,398
£0
£5,528
£10,476
£30
£42
£1,512
£800
£293
£95
£522
£500
£248
£360
£0
£314
£568
£576
£5(h)
£1,398
£0
£432
£5,528
£5,960
£4,516
£0
£4,402
Total Payments IGeneral Account)
£88,678
£5,960
£0
£94,638
£63.997
Strichen & Tyrie Guild
Bruce Bequest
Resilience Group
£1375
£1,375
£2,440
£8,118
£669
£200
£3,272
£8,118
Total Payment
£90,053
£16,518
£0
£106,571
£68,138
Pa8e 12

Mormond West Parish Church
Statement of Balances
Notes to the Accounts IC¢￿t)
The New pitsllgo Legacy Fund Accwnt
The Pitsligo Legacy Fund Account was closed and the monies transferred to the General Attount. The Kirk
Session agreed that £15000 be designated to Fabric and the balance for general purposes.
Mlnlsters, Silpend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all
ministers, stipends and employerfs Contributions for National Insurance, pension and housing & loan fund.
Ministers, stipends are paid in accordance with the national stipend scale, which is related to years of service.
For the year under review the minimurn Stipend was £31642 and the maximum stipend lin the first and
subsequent years of service) £38884
Collectlons for Thlrd Partles
2024
2023
Collertions for 3rd parties
Christian Aid
Macmillan
Mary's Meals
Aberdeen Cyrenians
Refuel
MCR Pathways
£635.L
£681.00
£241.00
£236.(X)
£920.00
£o.(NJ
£0.00
£367.00
£127.00
£153.00
£1,793.00
£1,567.
Pale 13

Mormond West Parish Church
Statement of Balances
Notes to the Accounts (cont)
Investments
2024
2023
DEPOSIT FUND
l Fabrlc Fund
£3.595.LX)
£3,595.￿?
l General Puip05es
Church of Scotland
Investors Growth Fund
350 units @ £6.38 per unit
(Cost £195.56)
Market Value
Market Value
Church of Scotland
Investors Growth Fund
350 units @ £5.83 per unit
{Cost £195.56)
£2.233.(K)
£2,040.50
2 Fabrlc Fund
Church of Scotland
Investors Growth Fund
800 units @ £6.38 per unlt
(Cost £400.fy)1
Church of Scotland
Inve5tor5 Growth Fund
800 units @ £5.83 per unit
(Cost £41x).IJ)I
£5,104.00
£4,664.00
3 Genefal Purposes
Church of Scotland
Investors Growth Fund
280 units @ £6.38 per unit
{Cost £184.45)
Market Value
Market Value
Church of Scotland
Investors Grovrth Fund
280 units @ £5.83 per unit
(Cost £184.45)
£1,786.40
£1.632.40
4 Fabrlc Fund
Church of Scotland
Investors Growth Fund
150 units @ £6.38 per unit
IC05t £266.25)
Church of Scotland
Investors Grovrth Fund
150 units @ £5.83 per unit
IC05t £266.25)
£957.IXJ
£874.50
TOTAL BALANCES
£10,080.40
£9,211.40
Due to unification of Strichen & TyTie Parish Church and New Pitsligo Parish on 1st January 2024 the 2023 balances
include New Pits1Tr80'5 balance
Page 14

FUNDS HELD ON BEHALF OF THE CONGREGATION BY CHURCH OF SCOTLAND GENERAL TRUSTEES
2024
2023
CONSOUDATED FABRIC FUND
CAPITAL AccouKr
Cost of units at 31 December
Market value of units at 31
December)
£92,656.20
£92,965.20
£141,638.08
£133.717.68
REVENUE ACCOUNT
Credlt Balance at 31 December
. £20,160.20
£14,949.99
TEMPORARY ACCOUNT
Debit Balance as at 31st December
-£2.356.(KJ
£o.c
INDIVIDUALFUNDS- KING'STRUST
Expendable
Cost of units at 31 December
Market value of unlts at 31 December
£18,276.21
£18,276.21
£0.
£o.c
Permanent Endowment
Cost of units at 31 December
Market value of units at 31 December
£9,401.35
£91,042.60
£9,401.35
£83,194.10
In the 2022 Flnancial Statements. the investments were shown using unit cost rather than the market value.
Investments should have been shown as market value as per The Charities Accounts (Scotlandl 2006, Schedule 3,
Part 161cl
During the year, the Consolidated Capital Investment Mixed Fund wa5 transferred to the General Trustees- Capital
by the General Trustees of the scheme.
P¥ge 15