CROWN TERRACE METHODISTCHURCH, ABERDEEN Trustees Report for the year ended 31 August 2024 Scottlsh reglstered charlty number: SC 007882 Prfnclpal Address 8 Crown Tarraca, Abèrdèen, ABII 6HE. Trustees Namés of the charity trustèes on thè datè of thè approval of thè Trustèès, Annual Rèport. Name Office Date if not for Body entitled to appoint wholè yèar tru5tÈe from 1/9124 Minister Methodist Conference Secretary to Church Council Secretary of Pastoral Committèe Church Council Church Council Circuit Steward Circuit Meeting Annual Church Meeting Annual Church Meeting Annual Church Meeting Annual Church Meeting Annual Church Meeting Church Council Church Steward Church Steward Church Steward Church Steward Church Steward from 119124 Treasurer Safeguarding rèprèsèntative Open House representative Children's ministry coordinator Church Council Church Council Church Council secretary of Finance and Property committee Congregational Representative Congregational Representative Congregational Representative Congregational Representative Congregational Representative from 2516124 Church Council Annual Church Meeting Annual Church Mèèting from 119124 Annual Church Meeting from 119124 Annual Church Meeting from 119124 Annual Church Meeting Names of all other charity trustees during the period, if any. (for example, those who resigned part way through the financial period). Name Office Date if not for whole year Body entitled to appoint trustee Minister Methodist Conference Church Steward from 313/24 to 12/2/24 Church Council Church Steward Annual Church Meeting Annual Church Meeting Congrègational Representative Embracing Communities Projec Co-ordinator Church Council Property Steward Booking5 Secretary to 12/2/24 Church Council Church Council Governing document The governing document of the Church is the Methodist Church Act 1976. Trustees. recrultment and SPF￿￿ntMent The Church's trustees are the members of tha Church Council. The cornp051tion of the Church Council is Set out in the Constitutional Practice and Discipline of the Methodist Church of Great Britain ICPDI. The Minister is appointed by the Methodist Conference. The Circuit Steward is appointed by the Circuit Meeting. Other members are elected by the Annual Church meeting or co-opted by the Church Council so that all areas of the Church's life are represented. Oblèrtlves The charitable purpose of the Church is the advancement of religion- the Christian Faith. The mission of the Church 15 "To rnake the love of God in Christ known in Aberdeen and beyond through word and action." Summary of the main activities in relation to these objects Church services and other religious m88tings. Sunday school and other teaching activities. Pastoral cara of Church members and others. Community outrèach. Charitable fundraising and giving. ## **Activities and achievements** Crown Terrace Methodist Church – also known as Aberdeen Methodist Church – is near the city’s centre and the congregation is ‘gathered’ from in and beyond the city of Aberdeen. Our regular Sunday congregation is a mixture of those who have spent their lives in this part of Scotland, and people brought up elsewhere in the UK, or in other countries, particularly Nigeria and Ghana. Aberdeen Methodist Church is one of three Methodist Churches in the North of Scotland Mission Circuit (the Circuit) that extends to Peterhead and along the Moray coast. Services for worship were held throughout the year on Sunday mornings. Aberdeen Methodist Church has a Covenant, for mutual benefit, with the St Peter Methodist Church in Accra, Ghana. We collect funds to assist in projects for St Peter’s and the local community in Ghana. Further opportunities for fellowship, learning and prayer have been provided by small groups meeting mid-week either online or in members’ homes. These have included prayer and Bible Study in fellowship with the wider Circuit on Zoom on Wednesday evenings during Advent and Lent, a weekly Thursday evening Discussion Group and a monthly group known as ‘Shaken and Stirred’. Throughout the year, Open Table has provided a hot, three-course meal on Sunday lunchtimes between 1-2pm in the church hall and Open House has met every day from Monday to Friday, 2- 4pm in the sanctuary or the hall. Open Table is well-supported by volunteers and by the congregation generally, enabling a community to develop for mutual support, serving around 30 meals each week. Open House provides refreshments and activities as a basis for community. Both the upstairs and downstairs kitchens in the church were refurbished in the early part of the year, providing enhanced facilities for catering at Open Table, Open House, and for church events. The church’s table tennis club has continued to meet regularly and compete in the local table tennis league. Aberdeen Methodist Church has worked jointly with other churches in Aberdeen to make the love of God known in word and action. It has been represented on Aberdeen Churches Together, which took part in events such as the Aberdeen Christmas Lights Switch-On Parade organised by the City Council. ## **Financial Review** The accounts show an end of year deficit of over £15,000 in unrestricted funds. However, this arose in part from a late payment of the sum of £12,650 for the Circuit Assessment for the first quarter of the 2023-24 financial year, which would normally have been paid at the end of the previous year. The notional deficit is therefore approximately £3,000. Restricted funds show a deficit of around £26,000. However, this is partly due to the fact that some grant income towards work on upgrading the kitchens in late 2023 was received in the 2022-23 financial year. OUT illtention 15 ID (arry fDrvArd in Septomber each Unre￿*d furnls haF li.e. six months, w(ythl of the budEetEd eXFrrKIitu￿ frwi urnrestrxted fyvls for ilx ytar. The p4WW5e of this Teser%* Is to be ￿￿e to conllnue rTreet1￿ our fin3Thial dAigalions in the everrt of unexpected (lrcurnstances and also to smooth (ashkn overthe year. Ar 31 Au8USt 2024 the unrestrkted reserbry £31j￿5, which15 5118htly less than six month5. expEnditure fF(Nn ur)restrKted ## **ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024** ## **Aberdeen Methodist Church** **----- Start of picture text -----**
Unrestricted Restricted Totals Totals
SECTION A Funds Funds this year last year
£ £ £ £
a1 RECEIPTS
a2 Offerings and Tax recovered 53,410 53,410 54,565
Bank and CFB interest and
a3 Investment income 957 957 638
a4 Lettings 3,925 3,925 4,512
a5 Other receipts 19,934 37,730 57,664 69,822
a6 TOTAL RECEIPTS 77,269 38,687 115,956 129,537
SECTION B
b1 PAYMENTS
b2 Circuit Assessment or Share 52,601 52,601 30,239
b3 Donations
b4 Repairs and Maintenance 15,399 15,399 325
Utilities (Insurances, water
b5 charges, heating & lighting) 23,432 23,432 15,618
b6 Miscellaneous 1,511 1,511 13,002
b7 Other payments 65,011 65,011 19,303
b8 TOTAL PAYMENTS 92,943 65,011 157,954 78,485
SECTION C
NET RECEIPTS/PAYMENTS
c1 FOR THE YEAR (15,674) (26,324) (41,998) 51,052
Total funds brought forward from
c2 last year 46,739 50,117 96,856 46,632
c3 Sub total 31,065 23,793 54,858 97,684
c4 Transfers and adjustments (828)
TOTAL FUNDS AT END OF
31,065 23,793 54,858 96,856
c5 YEAR
SECTION D
FOR INFORMATION ONLY: MONEY RECEIVED AND PASSED ON TO EXTERNAL
ORGANISATIONS
(these amounts are not to be included in total
£ £
d receipts/payments figures above)
d1 Balance brought forward from last year 828
d2 Offerings/Gifts - received for external organisations 3,000
d3 Offerings/Gifts - passed to external organisations 3,828
d4 BALANCE STILL TO BE PAID -
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## **SUMMARY OF CHURCH ACCOUNTS AND INTERNAL ORGANISATIONS REPORTING TO THE CHURCH COUNCIL** **----- Start of picture text -----**
SECTION E Please follow the Guidance Notes to complete this page
Summary of the Church accounts for the year ended 31 August 2024 and Internal Organisations reporting to the Church Council/Church Meeting. Note that
the funds of an Internal Organisation would normally be Restricted funds unless it could be clearly shown that they could be used for any Methodist purpose.
This section must be completed to arrive at the gross income and expenditure totals of the Church. If gross income exceeds the Accruals threshold, then the
Accruals method of accounting AND A DIFFERENT FORM must be used to report the accounts (see Methodist website). Please refer to the guidance notes
regarding transfers between the District and connected District Organisations.
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Net Receipts/ Opening Closing
INTERNAL ORGANISATIONS Receipts Payments Payments Adjustments balances balances
e1 Shaken and Stired 88 140 (52) 52 0
e2
e3
e4
Sub total of Internal Organisations
e8 funds 88 140 (52) 52 0
Church accounts (totals
brought forward from page 2 -
e9 totals column) 115,956 157,954 (41,998) 96,856 54,858
TOTAL CASH FUNDS HELD BY
e10 CHURCH 116,044 158,094 (42,050) 96,908 54,858
Continue on a separate sheet if TOTAL TOTAL
necessary and bring the totals RECEIPTS PAYMENTS
forward
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## **SECTION F** ## **STATEMENT OF ASSETS AND LIABILITIES** **----- Start of picture text -----**
OPENING CLOSING
CHURCH - CASH FUNDS HELD at 31 August 2024 BALANCES BALANCES
f1 Cash in hand
f2 Bank Current Account 80,950 37,995
f3 Bank Deposit Account
f4 Central Finance Board 15,906 16,862
f5 Trustees for Methodist Church Purposes
f6 Other funds
f7 SUB TOTAL - Church accounts 96,856 54,857
Total funds held by Internal Organisations (the closing
f8 balance total from above) (e12) 52 0
f9 TOTAL CASH FUNDS HELD BY CHURCH 96,908 54,857
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SECTION G At At
OTHER ASSETS and 1 September 31 August
LIABILITIES 2023 2024
g1 Investments (include Endowments) 13,182 13,182
g2 Land & Buildings (see notes re Insurance value) 3,422,321 3,422,321
g3 Other Assets
g4 Loan(s) - show amount outstanding at year end 2,750 2,250
g5 Other Liabilities
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f4 Include only Funds held at the Central Finance Board f5 Include only Funds held at Trustees for Methodist Church Purposes g1 Include any other investments (not the cash element of TMCP trusts accounts this is included in line f5 Notes to the accounts l. Other Re￿IPts, Restricted Funds, comprises: Description 2023-2024 2022-2023 Donations, grants and fundraising for Open Table Donations, grants and fundraising for Open House Donations for the development of the church Grants from the Ogilvie Mortification Trust to support mission £500 £1,436 £8,651 £25,660 £0 £27,885 £9,000 £344 £21,973 £256 Lewis Bequest Benevolence fund £0 £1,159 £37,730 £59,135 2. Circuit assessment The amount shown exdudes the payment of £12,650 which wa5 due in August 2023 but made in September 2023, the￿bY falling within the reporting period. Had this payment been made at the correct time, the Totsl Unrestricted Funds at the end of last year would have been £34,089. A corresponding note to this effect was included in the previous year's account. 3. Repalrs and Maintenance Significant movement from the previous year relates to £10,638 paid to Roof repairs. for 4. Other Payments, Restricted Funds, comprises: Description 2023-2024 2022-2023 mI￿10n & outreach Publicity materials Extension fund loan repayments (from Buildings Fund) Building advice and planning (from Development Fund) Open table expenses Open house expenses Lewis Bequest Benevolence Fund £7,905 £0 £500 £53,631 £2,265 £261 £400 £50 £13,672 £58 £500 £4,584 £0 £0 £0 £0 £65,011 £18,814 6. Analysis of Restricted Reserve Description Opening Receipts Payments Closing Open Table Open House Building Fund Development Fund Flower Fund Lewis bequest Benevolence Fund £3,058 £8,269 £13,453 £957 £27,412 £27,885 £220 £0 £500 £2,265 £261 £1,293 £8,008 £13,909 £1,666 £220 £0 £500 £53,631 £0 £257 £344 £400 £201 £1,078 £0 £50 £1,028 £53,747 £29,687 £57,106 £26,327 Note that the Total Restricted Funds at the end of the year are shown in the accounts as £23,793. This Is because a further grant of £2,534 from the Ogilvie Mortification TNSt towards the costs of Mission and Outreach (shown under Other Payments - restricted) had not been received at 31 August 2024. Name of Church . Ab•rd••n M•thiJdlgt cl￿rth Declarations and Scrutiny I confimi that these Recelpl and Payment based accounls lor the year io 31 Augusl 2024 have been prepared from the reo)rds ol the Church arKI that they include all funds under lh8 control of the Church trustees. cs CamScaJ]ner APPENDIX oscr Office of the Scottish Charity Regulator Independent examiner's report on the accounts Report to the Ch8nty nBm¢ trusteeslmembers of CROWN TERRACE MTHODIST CHURCH Reglster•d charlty SCOO5218 numb¥r On th• accounts of th• eharlty tor th• p•rtod Period slart dale klonth Perlod end d*e Doy Year 2023 to 31 08 2024 Set out on pag•8 RMp•dv• T￿ charity'8 trLksl￿s are responsible for the preparation of the accounts in a(￿Ord8nce r98pon8ibi1rt106 of tru8tWO 8nd •xamin•f with t￿ lerms of the Chariknes and Truslee Investment Iscotlandl 2005 Act and Ihe Ch8rrties Aco)u?18 IScoiian(11 Regulations 20(￿. The charity trustees Consider that the audll requlrernenl of Regulation 10111 Idl ol the Accounts Regulation5 dces not spply.11 Is my respon81ts1ily lo examin8 the ac¢ounis as required un(Jer section 44111 Ic) of the Act and lo $18le whellw pJrliuyJlar mallws have come lo my aitenllon. Ba818 of Independent My examination is carri￿ out In accordance wllh Regulation 11 of th8 Ch8rrti88 Ac{￿unt8 examlner'8 8tatern•nt (SCodar￿) Regulatyons 2C(fj. Ar) examination includes a review of the 8ccounting r￿OrdS kept by the charty a comparison of the 8ccounts presented wilh those -¥1 1% UI•V li Lvnsijeralnn of any unus￿1 Items or disclosures in the accounts ￿¢) seeks expL3naltins from the Iw$tees concèrning any stsch mallers. Thé proce(iwes undertaken do not prowde all the evidence that would be required In an audit nd. cOnSeq￿nIty, l Oo not express an audit opinion on the 8(counl8. Indtpendent examlner'* In the Cwfse of my exaninalion, r)0 matter has corne lo my attelltl￿ lolher than th81 statem•nt discIcK8￿1 on th8 altached page'l which gives m8 rea8orotle cause lo b&lieve that in any malerld respecl the requirements.. lo keep %ix)uniiry re(Thds n accoffjance wth section 44111 (al ol 2005 Act and Regulalkln 4 01 the 20ffj A(zounts RegulaiK)ns, and lo wepdre dCCL)unls which xcv(J wilh the accountlThJ recor¢s and comply wilh Re9ulalion 9 or the 2006 Arxounis Regulallons have not b#8n mel, or lo whieh In my opin¥Jn ?rteryllC￿ swlpj Ir* orcler +c enable gl prope. Slgn•d.. Narne.. Relevant professlonal qu•llflcatlonls) or body Ilf any). Addrws". 'Please ¢8ere the tn th¢tyracke15 tr Ihey ¢0 noi aoFiy I Ine words do app y s&,. - fdl¢wife p¥98. I lies• tyatters héVE CtmE lo your 3tteniion on the APPENDIX 3 l)i5closure scction Only complete rf the examiner needs to highllght material problems. Glve here brlef detalls of any Items that the examlner wlshes to dlsclos¢