The Church of Scotland Turriff St Ninian's & Forglen Parish Church RECEIPTS AND PAYMENTS ACCOUNTS for the year ended 31st December 2024 Congregation No.. 342046 Charity No: SC 007470
Turriff St Ninian's &. Forglen Parish Chureh Year ended 31 December 2024 Reference and Administrative Tnforniation Charity Name: Chnrity Registration Numher: CongrLgation Reference No: Contact Address: Turriff St Ninian's & Forglen Parish Church of Scotland SC. 007470 Tru$tee5 Princip81 Office-bearers Minisicr: Session Clerk: Church I'r¢asurcr'. intr Bank Virgin Money 26 we High StreeL Inveruri< AB513SL
Turrlff St Ninian's & Forglen Parish Church Trustees, Annual Report Year ended 31 December 2024 Structure, Governance and Management Governing Document Th¢ Church is administered in accordance with the tern of the Deed of Constilution (or Deed of Constitution (Unitary Forni)). Recrultmtnt and Appointment of Trusttts Members of the Kirk Session are lh¢ charity Inte¢s. The Kirk Session members are elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and ski115. Thc minister, who is a member of ihe Kirk Session, is elected by the congregation and inducted by PreSbery. Organisational Structure The Kirk Session is responsible for both the spirilual and overall management of the congrcgation's atrairs. The Kirk Session, which is chaired by the Minister, meets seven times a year. Objectives and Activities St Ninian's & Forglen Parish Church is a congregalion of the Church of 8cotland which, as a national church, acknowledges a distinctive call and duty lo bring the ordinanc¢s of the ChTiSlian faith to the people in every parish of Scotland through a lerritorial ministy. Our vision as a con8regalion is to be a church where the people of our parish communily can experience the love of God, can find fatth in Christ, and ¢an grow in that faith and sh it with others. To ihis end, we undertake a rang¢ of activities relatin8 to worship, prayer, p&sloral care. fellowship, hospitality, outrea¢h and learning.
Turriff St Ninian's & Forglen Parish Church Trustees, Annual Report (cont) Year ended 31 December 2024 Achievements and Performance The main contribution to our vision during 2024 continued to be our Sunday Church services (in- peron and online) open to all and providing opwrtunities for worship, prayer, Bible teaching, and £ellowship; pastoral care (supwrting those experiencing various life and health issues, or bereav¢ment)" schools work (in the local primary and secondary schools). weekly Friendship Cafe (popular with many people who don't otherwis¢ come to church), and various fellowship groups. CJiven the church's faciliti¢s. flexiblc space and excellent acou5tic& vaTiOUS community 8roup5 used the church for regular activities or one-off cvcnts. Our livestream facilitics continued to be well used, providing online access. nol only to our Sunday services but also a numb¢r of fimerals. to those unable lo attend in peon. In line with the requiremenls of North East and Northern Isles Presbytery Mission Plan, 8ignificant progrcss was made during the year towards a union of St Ninian's & Forglen Chuch with its four neighbouring Church of Scotland congregations. En Decemlxr 2024, all five congrcgations voied in favour of foming a union, which will tske place in 2025, to fonn one united church io be called Straihdeveron Community Church of Scotland. Also decided by Pre8bcry in June 2024. w&s the retention of the St Ninian's & Forglen Church building as the sole Church of Scotland place of worship in Turriff, once the union takes place. Financial Review The principal source of gencral income is from tegular and oneoff donations made by members and church att¢nders, much of which is Gift-aided. 98 members made regular donations by bank standing order, and a further 22 by FWO envelopes. 81 of these don0 were registercd for Gift Aid. Jn¢ome from other sources such as room lew funerals and weddings, was on a par with 2023. The decision of Presbery to retain the St Ninian's church building as the WOTShip centre in Turriff, meant the block on investment in the church facilities was lifted, and some outslanding work was ¢arri¢d out in the second half of the year. Reserves Policy It is Church policy to hold funds to cover a minimum of six to nine months expenditUTe. At the year end the balance of unrestricted funds amounted to £205,324. Some of these fimds are eannarked for future Ministries activity in line with our Vision. The Church also holds restricted funds of £15,313. The overall level of funds remains strong. The tnteeS set an annual budget at the beginning of each year. and closely monitor actual eX)ditUre against this budget throughout the year. Sufticient reserves are held to cover any significant unforeseen expenditure.
Turriff St Ninian's & Forglen Parish Church Trustecs, Annual Report (cont) Year ended 31 December 2024 Statement of Trustees, Responsibilities Tho membeis of the Kirk Session must prepare finftncial stsiemeDts Hhicb gTive surricient detail to enable an appreciation of the transaciions of the Church during the financial year. The members of ihe Kirk Session are responsible for keepin8 proper accounting reeL)rds H,hich, on request, must reflect the financial wsition of the Church al that lime. This musl be done to ensure thai ihe financial statements comply with the Chariues and Trustee Investment (Scotland) Act 200.fj. the Charities Account5 (Scotland) Regulations 2(K)6 and thc Rcgulations Ancnt Congregational Financc approvcd by thc General Assemblv of thc Church of Scotland in 2007. Thc). are also responsible for sAfeguarding the assets of the Church and must take reasonable steps for ihe prevention andlor deleclinn of fraud and other irregularilies. Appn)ved bv ihe '1'rte&S and qigmed on their behalr. Date ,
Turrily St Yinian's &. Forglen Parish Church
SC 00747
Independent Examiner's Report
I report on the atcounis ot.the charity for thc year Cnded 311)ecember 20?4 M,hieh are sel out on pages 6
to 10.
Respe¢tive responsibilities of truslee$ aDd examiner
The charity's (njstees rcspvDsibl¢ t-or the prepardtion of ihe accounis in accorddncc 'ith thc lerm5 ur
Ihe chl(leS
Turriff St Nini8n's & Fo len Parish Church Reeei ts and Pa ments Account Year ended 31 December 2024 UDrestri¢ted Restricted Funds Funds 2024 2024 Endowrnent Funds 2024 Totsl TotAI 2024 2023 Recei Donali¢)ns Legkcies Bank and Deposii Interest Inve5ttnent Income Note 72.266 500 72,266 500 9,889 6,720 89.375 70,183 9.889 6,564 5,600 82.J47 6.720 6.720 82,655 W¢ddings And FunerJ15 Rcntal of Pr¢mi5es l*riendship Cafe Other Receipts 2,360 2,073 4,414 2,360 2.073 4.414 3,460 1.745 3.498 28 Total Reeei 91.513 6.720 98.233 91.078 ments Costs of generaliDg funds Charitable Aetivitie8 Governance ¢o$t$ Purchase of Aylets Purchase of Investments 74 74 88,067 215 90.067 21J 3.600 76,763 215 Total Pa ments 91,956 2.000 93.956 76,978 Ex¢e$s of Re¢eipt$ over Paymtnts for the year before transfers 443 4,720 4.277 14,1( Transfer5 Excess of Reeeipis over Payments for th¢ year 443 4.720 4,277 14,100
Turriff St Ninian's & For Statement of Balances At 31 December 2024 len Pari51t chUb UnT¢5trictfd Restricted EndoNmeni Fyfjds Funds 2024 2024 Total 2024 TotAI 2023 2024 Note Bank & De sit Balances Bank & dcwlil balantes brought forward 205.767 10.593 216.360 202260 MovemeDt In year: F,xcess of ReceiiAs over Pbymcnts for year 443 4.720 4.277 14,100 Bftnk & dcp¢x4it balanccs cgrri¢d forw•rd 205J24 15,313 ?20.637 216,160 Inve¥tment5 at market v*lue {¢t £12C),niKII 123,872 123.872 122,752 Asset5 Gift Aid R¢¢¢ivabk 7.661 7,661 9,6tKI Llabilitles Cost$ noi yet paid 1,883 1.883 824 'llTre accounts were appTI)ved by the Kirk S¢ssion on 25th March 2025 For and on bchalf of Ihc Kirk Scssion
Turriff St Ninlan's & Fo Notes to the Aceounts lejj Parish hurch J. Trustee Remufttration and Related PArty Transactions The total amou (2023 £1.3201. (2023 - £6,020) 5t of one Trustee. ceived £7.582 for her emp oyment as mounted to £l,01 I urch Administrator No Trustee or a person re18t¢d to a Tmst¢e had any personal interest in any contrdct or trans8ciion entered into by the charity durin8 th¢ y¢ar. 2. Movemenls in Funds AtlJ At 31 Dec 2024 Recelpts Payments Tr•nsfers 2024 Llnrutri¢led fvndj Gcnval A¢c<4mt Fabri¢ A¢eount Guild Woniens Group Account 203,79S IJ07 378 gN).071 32 1.308 .WJ,61Q 203 J56 .359 240 369 287 205.767 91,513 -91.956 205.324 Restrittd fiindj Taylor Bcquest Jn¢ome AcnI 10,.$93 15.313 IOJ93 720 15,313 Endowmtnt fMod$ Taylnr A¢qlle5t Capital Total fundj 216,360 98,233 -93,956 220.637 scs of Dc atcd F Fabric A¢Unt.. The frusws have 45idc fvn(b for th¢ m•innotte of the ¢hur¢h pmpeity. General AccLxJni.' This aecouni is used for 8¢ncral nMnI costs. 8ener41 income of the chh. Th¢ fjuild and Womens Group Accounts ar¢ for the use by these Thvo Griwps as ihey see fiL oscs of R¢slricted Funds The Tev¢nue from the T10t Bequest is lo be 8tven lo pers itt temp)rary need of finan¢i81 a5yithce. oses or ndowment Funds The Taylor Bequest endowment is invested to generate Income f(r di$triixnion pcrTestricf£d fd.
Turriff St Ninian's & Fo Notes to the Account5 len Parish Church continued VRreJtricted Re5tricied Endovment Funds Funds 2024 Totsl Total 2024 2(124 2024 2fr23 3. Analysis of Donations FWO offerings Standing Order offcrings T8x Recovered on Gift Aid Donation5 Open plate offerings Oth¢r Offerings. Don&iKJns etc 5.571 47.193 11.688 5.157 2,657 72.266 5,571 47,193 11.688 5,157 2.657 72,266 5,614 45,454 5,754 1,430 70,183 4. Analysls of Paymtnts Costs of generatittg funds Offering etsvelop¢J 74 74 74 74 Charitable aetlvitle$ Ministries & Mission allocatio Pre$bery dues MiThi5ter'$ expenses Pulpit supply Other sthffins costs Fabric repairs & maintenanc¢ CoLFncil Ta Othcr building costs chUh oifice expenses Distributions under terms of tkcd 41350 2,072 i.oI I 435 41350 2,072 1.011 435 37.213 610 1,320 129 9.414 6.593 3.048 15.304 3,1) 9,414 6.593 3.048 15.304 3,100 2.000 523 4.215 90,067 7,725 6.614 2,978 13,865 2,613 Or8aD & Music Other expen5¢S 525 4.215 88.067 491 3,205 76,763 Governance costs Independent examiner's fe¥ 215 215 215 215 215 215 Other payments Purchase of assets Purch&se of investments 3,6Th) 3.600
Turriff St Ninian's & Fo Notes to the Accounts len Parish Chureh continued 5. Minister's sti#d All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employels contributions for national insurance, pension and housing and loan fund. Min1¢r5, stipends are paid in accordance with the national stipend scale, which is lated to years of 8erwice. For the year under review the mtnimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years) was £38,884. 6. Colleclions for Third P8rtleJ 2024 2023 Banan8 Box 580 733 Christian Aid Silver Band World Vi$ioii Friends of Turriff Hospital 546 245 290 1016 290 1371 2329 10
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGA TION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Coniolidated Fabrle Fund raditi ix Fund Credit Balances held at 31 December at eA)St Market Valu¢ of Balances at 31 December Consolidated Fabrie Fund Individuall InVted Credit Balances held at 31 December at cost 37,366 37,366 Market Value of Balance5 at 31 December 52,475 50,222 REV NUE AccouNr Credit Balance at 31 December 21,991 19,202
Turriff St NAnian's & Forglen Parish Church SC 007470 Independent F.xaminer's Report I report on th¢ accounts of ihe Chlty for the year end¢d 31 December ?024 w'hich are ser out on page$ 6 to 10. Respective respongibilitie¥ of irnstees and examiner 'I'h¢ chariry's truslees are responsiblL for the prcparation of the aLCOUlIt5 in accordance with ihe tenns of ilic Chaiities and Trustee Inveslment {Scotland) ALI ry005 and the Charilies Accounts (Scotland) Regulations 2006. -l-he charilj trustees consider that ihe audii quiremen1 of Regulalion 10(1) {d) of the Accounts Rcgulations docs noi upply. li is my responssbilil). io examine thc accounts ns requircd undcr seLliun 4411) (¢) of the ALi and 10 Stale whL'iher particular mailers havc comc to mv attention. FI*AiS of independent examiner's Statement An exiimin£tli()n is caryicd out in decDrdanLe with Regulaiion I l of thv Charities Accounts {%¢ot]¥d> Il¥gpulalioiis ?006. An cxtAminiltion inLludvs a rel'it. of ihe 4LuuntIllg records kepi by tliL' charity and comparison ol" the aLcounts presented H'iih th0 recutYl%. li also includes considerdiion of any unusu(Il itenis or disLlosures in Ihc a¢¢oun¢s, and seeks L'xplanalions from ihe truslccs eonc¢rninL7 4iny %ULh Illdller8. I'hc procedures undertaken do n()t proN'ide all Ihe eTridence that would be required in ali audil, and ¢onscquciitly I do nol expresb an audit opinion on Ihe iiiew. gi%'L'n by ihe acc()unls. Independtnt txamintr's st¥temenl Iii tIiL coursL Ot. ni>. cxuniinuli()n. ni) maticr has come i() my aiiention ,hich gives me rea%i)nHhle cause io believe Ihat in ani, malerial res¢1 ihe rcquircments.. lo keep aLcounlin¥ ricc>rds in accordance wilh %cLlion 44 (1)la) c)r the 2005 Act and R¢&?uliilion 4 ur Ihe 21x16 Accounts Rcgulaiions. and • io pr¢pare acLounis whiLh dccord with ih¢ arcounlin8 rc¢ords and L'ornply with Regulation 9 1)f the 2006 ALLounls Regulations hai'e noi been mcl. OT lo which, in m> opinion, attention should be drawn in order lo enable a proper undcrstanding of the accoiints to bc reached. Naine Addr¢ss:
Turriff St Ninian's & Forglen Parish Chureh
SC 007470
llldependent E,xamincr's Report
I report on Ihc accounts of the eharity for ihe Jear ended i l Decembcr 20?4 h1¢h are set out on pages 6
IL) 10.
Ile$pective Mponsibi]ilRes uf trnstees and ex%)miner
'I'h¢ charity's trusrees are responsible for the preparation of ihc Ount5 in accordancc with thc tern]s of
the Charities and Trustee Investment (Scoiland) ALI 2()5 and ihe ('.harili¢s Accounts {5cotland)
RLgulations 21)06.
"rhL charity trustees consider that th¢ audil requityrnenl of Rcgulaiion IU(I) (d) of thc ALLounts
Rcgulations does nol
Turriff St Ninian's & Forglen Parish Church SC 007470 Independent Examiner's Report I report on ihe accounts of ihe charity for ihe year endcd 31 Dember ?024 11,hich are set oul on pages 6 lo 10. RpLtIve responsibililies of trustees #nd examincr The charity's irusle¢s are responsible for Ihc prcwdtation ot the accounts in accordance wilh th¢ lernis of the Charilies and Trusiee Ini'eslment (Scoiland) -4ct ?1105 aThl the Charities Accounts (Scotland) keg'u]aiions 2006. 'I'he LhlY irusle¢s Consider that Ihe audit rcquircmcnt nf Regulation 10(1) (d) of the Accounts Il¢guldllOllS does nor apply. It is my respoiisibilily to examine the accounts re4uir¢d under section 44(1) (L) of (he Act and to %ldte whcthir particular maiiet% have com¢ io my attenliun. Bhsis of independent examiner's slatemcnl .4n exumin¥ltiDn ib Larried out in accordance with R¢'gulalion I l of the C.hariti¢s Accounts (Scotlund) RcLYul4ltiuns 201)6. Iln ¢xaInillation inLluJ¢% a rel.ic1 of Ihc accouniing rLCOTds kept b). the Lhariiy and a L0nipdri_)n of thc accounts prented H'ith tlios¢ rccords. It al%) includes considerdiion of anv unusuul items or disclosures tn ihe acLvunls. and sttks explaniltions from the trusiees conccminuy dny su¥h matiers, 'I"he proLL'durL'S undcnaken do not prol'idi dil thc cN'idenLe thai would be rcquired in an dudil, un(1 Lolls¢4uently I do not cxpresb an audit opinion on ihe view, gii'en by th¢ a¢¢ounls. Independent examin¢r's stat¢ment Iii lh¥ i()ursC of my examinali()n. no matter has come to MJ. attLnlion ,hich gyives me re&s()nable cause to belicve thai in an} matcrlol respecl th¢ requirem¢rtts'. to keep accounlingF reLi>rds il) aLcordai]ce M'iih SeLti()n 44 {1)(a) of the 2()05 ALt and Reuiulaliun 4 or th¢ ?006 ALiounts RLgul81iOI)s, and IL) prepare accounts M'hiLh aCLord with ihc accounting rcLords and compl) wilh IIL¥ulation l) of Ihe ?006 Accounts Regululion5 hdvi not bcen mel. or io which, in MJ. opinion. <lLntion should be dravi'n in order to enable a prOr underqtandinby of thc accounts Ici bc rLachLd. Address:
Turriff St Nini&n's & Forglen Parish Churcb SC 007470 Independent Examiner's Report I rewii on the accounis of the charity for Ihe year endcd 31 Dember 20?4 which arc set oul on pages 6 to 10. Resp¢¢tive r¢¥ponsibilities of trustees gnd exminer Thc charily's Irustces are rL'sponsible tor the prcp&ualion ol. the accouDts in accordance with lh¢ ierms of the C'hi?ritie% aiid Trustee Invesimenl (SL4)iland) Acl ?1)05 and ihe Charities Accounts IScoiland} ReLFula(ions 2006. Thc chariry trustees Lonsid¢r that the audil requircment of RegUl10n 10(1) (d) of thc Accounts Rcgulation5 do¢5 noi apply. 11 ib my Tesponsibility lo examine ihe accounts as required under se¢iic)n 44{1) (cl of the Ac( and to slate 'he1her Pdrticular m&llers have come zo my aileniion. J3a5iy of independenl exllminer's st&teDJent Ali cxaininaliun is carried out in a¢cordan¢e 1117 Regulation I l of the Charities AcLounL4 {Scoiland) Regiilaiions 21)ll6. An Lxaminaiion inLlud¢s il re%'icw of IhL aLL()unlin¥ records kepi by ihL charity and comp&iris()n ()f thL accounts presenied Viih thosL records. It alw includcs considerntion of an), unu%ual iteins or di.8closures in the aLcounis'. and seeks exp]iallonS from the In]slLYS concerningj uny %ucli niiillcrs. The procedures undl'nakcn do nol prDN'ide all the c%'idenLe that w'ould be required in ktudit, ¢d consL'quenily I do n(yl cxpress an audil i)pini()n ()n the bljl'en by ihc ac¢ounts". Ind¢pendent eximiner s Jt&l¢meDt Iii tlie cours¢ ol. my L'xaminaiion. no mJlleT has come to my atlention ,hiLh givL4 ML reasonable Laus¢ lo 11cVe thai in any maleriaj respect the requircments: l() kL'¢P dL'couniing recordb in accordancc with SeLlion 44 (1)(a) nf th¢ 2005 Aci and Regiulalion 4 of Ihe 2006 Accounis K¢gulaliuns, and lo preparL aLLOUllts which ac¢()rd with ihc accounting Tccords and comply with Rcgulalion 9 ()f the 200() .4ccounts Reguldlion5 hav¢ noi been met. or lo M'liich. in my opinion, atlLnliDn should be draw'n in ordcr to enabl¢ a proper understsnding of1he accounts tn bc rc,'Ichcd. Nlie Address: