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The Church of Scotland

New Deer St Kane’s Church of Scotland

CONGREGATIONAL ACCOUNTS 2024

Congregation Ref No: 342034

Scottish Charity Number – SC007917

Number of Members on Roll – 208

RECEIPTS AND PAYMENTS ACCOUNTS

Trustees' Annual Report

Year ended 31 December 2024

The trustees present the annual report and accounts for the New Deer St Kane's Church for the year ended 31 December 2024

Reference and Administrative Information

Charity Name: New Deer St Kane's Church of Scotland Charity Registration Number: SC 007917 Congregation Reference No: 342034 Contact Address: Ardmorn Castle Road Maud Peterhead AB42 4RL

Trustees

Kirk Session

Left Kirk Session

Congregational Board

Principal Office-bearers

Minister : Session Clerk : Clerk to the Board : Church Treasurer :

Independent Examiner

Bank

Royal Bank of Scotland, 62 Broad Street Fraserburgh AB43 9AS

Trustees’ Annual Report (Continued) – Year ended 31[st] December 2024 Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Deed of Constitution.

Recruitment and Appointment of Trustees

Members of the Kirk Session and the Congregational Board 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 Minister, who is a member of the Kirk Session, is elected by the congregation and inducted by the Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting.

Organisational Structure

The Congregational Board is chaired by the Minister/Interim Moderator and meets five times a year. It is responsible for finance and property matters with certain responsibilities delegated to the Property Committee as appropriate. The Kirk Session is responsible for the spiritual affairs within the Church and meets in joint session meetings along with Maud and Savoch Kirk Session five times a year.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church it has a distinctive call and "duty" to bring the ordinances of religion to the people in every parish in Scotland. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

In seeking to advance Christ's Kingdom in the parish, the main service of Public Worship is held at 10-30am every Sunday alternating each month between St Kane’s Church or adjacent Church Centre and our linked church of Maud and Savoch Church of Scotland. Since the last morning worship service was held on the 29[th] September 2024 the congregation now meet in St Kane’s Church Centre. The sacrament of Holy Communion is held twice a year in each church with elders from each church taking part in the sacrament.

The Mustard Seed Café is located within the Centre building and is open to the public five days a week from 10am-3-30pm and is run by two paid members of staff and a team of volunteers. The Charity Bowl within the Mustard Seed Café continues to raise funds and supports a different charity each month. The café also provides Funeral Teas, which is entirely staffed by volunteers from within the community.

Fellowship and Worship in St Kane’s continues with the Men’s Breakfast meeting monthly on a Saturday morning. Foodie Favorites resumed in the autumn with an increased number of people eager to pick up some new cookery ideas. Café Church has taken a break over the winter months, but it is hoped it will restart in the spring next year.1[st] New Deer Boys Brigade began their meeting in September meeting on a Monday Night with seven children attending, they have had a visit from a veterinary nurse, a trip to Fyvie Castle, enjoying a walk around the lake and finishing with a picnic. A fundraising pancake morning was held in February which saw the boys take orders and serve it was well supported by the community.

Trustees’ Annual Report (Continued) – Year ended 31[st] December 2024

Achievements and Performance:

The number worshiping regularly on Sunday mornings averages 35. There were 6 funerals, 5 of which were members. We have had no weddings, new members or baptisms this last year. The Prayer App has continued to support the Prayer Group who are meeting weekly on Wednesday nights at 7pm from April to September and 10am from October through to March and in addition, a Church Chat App has kept both congregations up to date with events throughout the year. In July members from both churches worked together and hosted an outreach tent at New Deer Show providing a welcome cup of tea, Christian Literature and activities for the children also the Sunday worship took place within the tent. In August families from both New Deer and Maud enjoyed a picnic in the church grounds in Maud after morning worship service. An Afternoon Tea was well attended raising funds for our twinned church over in M’Buka, Malawi. Harvest Thanksgiving service was held in Maud Church with a fantastic display of fresh and tinned products. The fresh products were sold, and the money received, along with the dry stores, went to the local food bank. For the first time the Remembrance Service at New Deer was held in St Kane’s Church Centre which was supported well by members of the local community, the British Legion, Boys Brigade, Anchor Boys, Guides and Brownies all took their part in laying wreaths and flag bearing. A Guild dedication service was held in Church in September after which monthly meetings resumed. A very successful outing took place in June. Members of New Deer Guild met with all local Guilds to tour Ellon Castle Gardens followed by lunch in the New Inn Hotel. This was a great success and very well attended. Numbers have kept up; a variety of speakers have been enjoyed, and a Guild WhatsApp now keeps members up to date. The Kirk Shoppie was held again in May and October, raising a considerable amount of money each time. Food Bank collections have continued throughout the year. A Hope and Light service was held in Maud Church at the beginning of November recognizing our loss of loved ones.

A five-day event was held in the last week in September celebrating the activities and celebrations which have taken place over the years in the New Deer St Kane’s church building before it closed for Sunday Morning Worship Services. On displays were photos and memorabilia of Youth Work, Boys Brigade, Christenings, Weddings, Malawian Outreach, Guild, Royal British Legion and a History corner including past Session photographs. The final morning worship service took place on Sunday 29[th] September 2024 after which the Session past and present processed with symbols of our worship behind a piper over to the Church Centre to symbolize the beginning of our new place of worship.

There was a beautiful Christmas tree outside the Church to help light up the village and for church members and members of the public to hang baubles in memory of departed loved ones. This year the church joined the Community in a ceremony for switching on the village lights after the Christmas parade had completed its journey around the village ending with photographs in the school playground. Refreshments were provided and the evening was finished with some Carol Singing in the Church Centre. Around seventy people attended our first Family Christmas Eve Service in the Church Centre with many different families taking part retelling the Christmas Story through drama, music, fun and fellowship

Trustees, Annual Report (Continued}- Year ended 318t December 2024 Financlal Review The main source of Church income is members, offen'rMJS and grfl atd tax recovered, which was in tolal £4,208 ss than last year. This loss was pardy rdected in that there was no GNing Day this year owng to the closur8 of the Church building. The Church received a legacy of £10.000 from the estate of the late Mr. A P Watt. The Glebe left a wofit of £3,967 comp8rèa to £1,366 last year (invoice of £1,355 for seed and barley received after year end). We acknowledge with thanks the voluntsry WOt invdved in faming the Glebe. Fabric costs of £14,337 covered major repair to Cenlre Rcof, repairs to Manse roof and Church roof insFection. There was also lfft. alam and fire extinguisher seNicing and &corating of the Minister's Offi in the Centre. This leave5 the Fabric Account vmth a closing balan of £9,03fj which indudes an inwme of £288 from bank interest and investments. Mustard Seed Cafè irvxme was £400 more than last year wth Centre room t9, fuiral teas and miscellaneous items showing a decrease of £4,004. The Kirk Shoppye raised £4,600 for the Centie. Expenditure incfeased by £3.742 with the Centre ending the year wrth a profft of £2,960. Centre electricty and telephone amounting to £4,823 along wth central heating oil costs of £3,739 were cover8J by the Revenue Account as the Centre now indude5 the Minister's Offi and is also used for Church servi5 Sin the closure of the Church building. Total Funds at 31•t December 2024 are £64,201 an overall decrease of £11,377. Reserves Pollcy It is the Trust8es Policy to hokl resee$ of approximately six months, expenditure including Degnated Funds. At the year end the Church held uniestri¢ied cash funds of £50,234 of which £9,038.47 has been designated to the Fabric Fund for general maintenance of Church, Centre and Manse and £492 has been designated for the Guild. The balance of £40,7 will be used for General Exrendrture in Church and Centre. The Church also hdd Restricted Funds of £10,447 and ErKlowment Funds of £3,520 have been provided for the purp)ses specrf59J on Fk8ge 9. Statement of Trustses. Responsibilities The members of the KI se38nICongr8gational Board must prepare financial statements which give sufficient detsil to enable an appreciation of the transactions of the Church during the financial year. The members of the lfj'rk Sessionlcongregalional B08rd are responsible for keewng prow aCcnting records which, on request. must retlect the financial position of the Church at that time. This must be done to ensure that the financi81 statements comply wrth the Chatilps and Trustee Investrnent (Scollandl Act 2IXI5, the CharitEs Accounts (Scoland) Regulations 20C and the Regulations Anenl Congregational Finance approved by the General Assembty of the Churd7 of Scolland in 2007. They are also responsible for safeguarding the assels of the Church and must tske asonable steps for the prevention andlor detKtion of fraud olher irregulaTlties. Approved by the Trustees and signed on their behalf, a5:02:2015

New Deer St Kane's Church of Scotland SC007917 Independent Examlnerfs Report to the Trustees of New Deer St Kane's Church of Scotland I report on the accounts of the charity for the year ended 31st De¢8mber 2024 which are set oth on pages 710 12. Respective responsiblllties of trustees and examiner The charty trustees are responsible for the weparation d the accounts in accordance with the term5 of the Charits'es and Trustee Investment (SLand) Act 2005 and the Charities Accounts (Scotland) Regulatsons 2006. The charity trustees consKler that the audit requirement of Regulation 1011) lal to Ic) of the Accounts Regulations does not aFply. It is my responsi,1 to eXae the amnls as requir•J under seclion 4411} Ic) of the Act and to state whether particular matters have corne to my attention. Basls of independent examlnerfs statement My exaMinatTr 15 Garried out in aG¢ordance with Regulation 11 of the Charities Accounts (Scotlandl Regulations 2Crfkl. An examination includes a reviw of the accounting records kept by the charity and a companson of the accounts present&l with those records. It also indudes Conshderallc of any unusual items or disdosures in the accounts and seeks explanatrons from the trustees ConmIng any such matters. The proodures undertaken do not provide all the evwjence that would be required in an audrt, and consequentty I do rtt)t express an audit opinion on the viw given by accounts. Independent examinevs statement In the course of my examination, no matter has corfP lo my attention 1. Which gives me reaSonae cause to bèlieve that in any material reswt the requirements." lo keep a¢¢ounting records in accordan with Sedion 44111(a) of the 2CIJ5 Act and R&3ulaticn 4 of the 2006 Accounts RegUlatjnS, and lo prepare accounts which accord wrth the accounting rwds aTrJ comFly with Regulation 8 of the 2006 Accounts Regulalh)ns have not been rrRL or 2. To lCh, in my opinion, attention should te drawn in order to enable a proper ur¥Jerstsrn1ing of Ihe Accounts to te ieathed.

New Deer St Kane's Church of Scotland Receipts and Payments Account Year ended 31st December 2024

Unrestricted Funds 2024 Receipts Note £ Donations 3 28,304.68 Activities for Generating Funds " 82,432.44 Bank & Deposit interest " 255.67 Investment income " 1,139.58 112,132.37 Legacy 10,000.00 Other Receipts " 2,065.88 Total Receipts 124,198.25 Payments Charitable activities 4 62,119.92 Costs of generating Funds " 73,785.99 135,905.91 Excess/(Deficit) of Receipts over Payments for the year (11,707.66) Transfers Excess/(Deficit) of Receipts over Payments for the year (11,707.66)	Restricted Funds 2024 £ 1,161.20 715.00 59.71 113.22	Endowment Funds 2024 £ 326.40
112,132.37 10,000.00 2,065.88	2,049.13 303.00	326.40
124,198.25 62,119.92 73,785.99	2,352.13 2,348.06 -	326.40
135,905.91 (11,707.66)	2,348.06 4.07 36.00	- 326.40 (36.00)
(11,707.66)	40.07	290.40

New Deer St Kane's Church of Scodan ment of 8alances Year endod I t Decembor 2024 Unrg8trl¢t•d AKtrt¢ted ErKlowmert Funds Funds Fun 2024 Totsl 2024 2024 23 Bank & D• Bank & dewsit balances brougm fowrd at 111124 61.942.32 10,4C6.68 3,729.62 75.578.62 78.316 15 Movem8nt In Yr. Exrx5 of ReIpts over Pants tsthe ar 111.707 661 40.07 280.4¢ 111,377.191 11737.53 Bank & dgkwrt bnC rjl 31112R4 Invo8 ents at market val Tolal at 31st De¢.'24 2632 Unil$ Chwth ofscodand InLTh FurK111.un 29,109.92 28.846.72 Cost ol Investments 26,593. 26,593.96 Not in¢dd in stateTrt ol 88law ci"ngtll-Fordyce Legaw- Sb'peTh# Contiibyti"or4 pghl j¢1t0 ts MiniBtw (included in Ihe omeunt paid by EdinburyhTr-kn of Church Df S¢JAl8NJ TNst 2024 2023 er Assèts Gift AKI T8M Rl¥ab G A S D S Tax R81¥abl IAu6tard S8ed Caf• Stock G¢ Barky & Straw kn8 sl1150r 302.IKS £ 372 C#) 117.75 £ 140 1,138.78 £ 1.21422 3091.20 £ 3.364 50 £ 4647.73 É 6.090.72 The COUnts approved by the Klrt( Seswn and Finanoal Board on 25th February 2025 Ffm #nd on behalfofts Kirt se55n and Financial Board

New Deer St Kane's Church of Scotland Notes to the Accounts 2024

1.Trustee Remuneration and Related Party Transactions

During the year 1 trustee received £417.58 in total for reimbursement of expenses incurred.

At 1 Jan 2024 £ 22,568.68 15,304.52 23,085.35 983.77	Receipts £ 47,508.59 75,677.91 287.76 723.99	Payments £ 47,635.64 72,717.63 14,336.64 1,216.00	At 31 Dec Transfers 2024 £ £ - 22,441.63 18,264.80 9,036.47 - 491.76
61,942.32	124,198.25	135,905.91	50,234.66
4,450.17 785.69 3,983.26 1,187.56	408.30 59.71 7.92 1,876.20	160.86 187.20 2,000.00	4,858.47 36.00 720.54 3,803.98 1,063.76
10,406.68	2,352.13	2,348.06	36.00 10,446.75
- - 512.93 2,212.81 179.98 323.90	19.80 16.20 9.58 243.94 12.48 24.40		(19.80) - (16.20) - 522.51 2,456.75 192.46 348.30
3,229.62	326.40		(36.00) 3,520.02

75,578.62	126,876.78	138,253.97	- 64,201.43

Purposes of Designated Funds

Fabric Fund: The Trustees have set aside funds for the maintenance of Church property. Guild Fund: The Trustees have set aside funds for use by the Guild.

Purposes of Restricted Funds

Charities Fund: This fund which includes Bruce Bequest monies to be used for anyone in the Parish experiencing hardship. George Walker Outreach: This fund to be used for local outreach including relevant books and materials for youth. Malawi: this fund is periodically transferred to M'buka CCAP school account

Purposes of Endowment Funds

Income from the Milne Trust to be transferred to Youth Work in George Walker Fund. Income from the Cooper Trust for the upkeep of the clock in the Church Tower.

Income from the Dr B C Forbes Trust to be transferred to Youth Work in George Walker Fund Mrs E J Stuart Fund - interest to be used for the upkeep of gravestone. Mitchell Bequest - interest to be used for the upkeep of the organ. John Walker Bequest - interest to be used for the upkeep of gravestone. John Horne Bequest - interest to be used for the upkeep of gravestone.

Unrestricted Funds 2024 £ 20,235.08 5,130.20 2,599.50 - - 339.90	Restricted Funds 2024 £ 1,161.20	Endowment Funds 2024 £	Total Total 2024 2023 £ £ 20,235.08 19,916.05 5,130.20 6,173.93 2,599.50 3,277.50 - 2,805.00 - 401.00 1,161.20 842.00 339.90 250.90
28,304.68	1,161.20		29,465.88 33,666.38
6,654.53 62,285.41 7,030.00 1,288.50 4,600.00 474.00 100.00	715.00		6,654.53 7,780.67 715.00 733.00 62,285.41 61,885.09 7,030.00 10,490.75 1,288.50 1,580.50 4,600.00 2,440.00 474.00 725.00 100.00 700.00
82,432.44	715.00		83,147.44 86,335.01
240.36 15.31	59.71		240.36 295.32 59.71 46.30 15.31 19.06
255.67	59.71		315.38 360.68
989.40 102.78 47.40	105.30 7.92	19.80 306.60	989.40 824.50 102.78 85.64 105.30 87.86 19.80 16.50 7.92 6.60 47.40 39.50 306.60 255.50
1,139.58	113.22	326.40	1,579.20 1,316.00
10,000.00 700.00 1,097.10 268.78	303.00		10,000.00 - 700.00 1,400.00 1,097.10 828.12 303.00 303.00 268.78 326.00
12,065.88	303.00		12,368.88 2,857.12

124,198.25	2,352.13	326.40	126,876.78 124,535.19

New Deer St Kane's Church of Scotland Unrestricted Restricted Endowment

Funds 2024 £ 22,682.00 (1,688.00) (1,234.00) 975.00 417.58 409.60 775.00 2,120.57 189.15 5,862.69 3,412.47 1,769.66 344.83 852.30 4,823.10 3,738.94 221.00 170.54 460.49 264.36 763.20 13,573.44 216.00 1,000.00	Funds 2024 £ 2,000.00 187.20 160.86	Funds 2024 £	Total Total 2024 2023 £ £ 22,682.00 25,452.00 (1,688.00) (1,706.00) (1,234.00) (634.00) 975.00 345.00 417.58 480.00 409.60 332.05 775.00 655.00 2,120.57 1,674.28 189.15 226.80 5,862.69 5,539.90 3,412.47 1,260.61 1,769.66 1,561.33 344.83 420.82 852.30 878.29 4,823.10 3,988.92 3,738.94 5,417.38 221.00 825.00 170.54 669.83 460.49 149.65 2,000.00 1,500.00 187.20 170.40 264.36 1,603.59 763.20 546.01 13,573.44 2,235.30 160.86 574.47 216.00 288.00 1,000.00 1,200.00 - -
62,119.92	2,348.06	-	64,467.98 55,654.63
1,332.72 43,756.91 20,913.46 3,024.20 2,055.92 1,270.71 488.58 443.80 499.69			1,332.72 4,246.50 43,756.91 42,311.32 20,913.46 21,216.60 3,024.20 - 2,055.92 1,027.32 1,270.71 1,394.82 488.58 881.28 443.80 540.25 499.69 -
73,785.99	-	-	73,785.99 71,618.09

135,905.91	2,348.06	-	138,253.97 127,272.72

New Deer St Kane's Church of Scotland

6. Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and 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 minimum stipend was £31,642; and the maximum stipend (in the 5th and subsequent years of service) £38,884.

7.Collections for Third Parties Blythswood Shoe Boxes Poppy Scotland Malawi Afternoon Tea/Donations 8.Mustard Seed Café Charity Bowl January CHAS Malawi February CLAN Scottish Air Ambulance March New Deer Friendship Club New Deer School April Dial-A-Bus Peterhead Prison Chaplaincy May Friends of Anchor UCAN June Christian aid Christian Aid July ND Comm Assoc - Defibrilator Vasculitis UK August Malawi Bairnecessities September New Deer School Eco Garden Versus Athritis October Hyperbaric Unit Aberdeen Malawi November Aberdeenshire Foodbank Malawi December Bairnecessities Bairnecessities 9.Memorandum Appendix Transferred to 45 Account with General Trustees in Edinburgh Consolidated Fabric Fund - Rev (held in Edinburgh)-allocation of interest - Glebe	2024 £ 55.00 132.50 1,876.20	2023 £ - 180.00 842.00
	2,063.70	1,022.00
	2024 £ 65.00 145.00 99.00 124.00 162.00 133.25 132.00 101.20 147.80 84.00 75.00 80.00	2023 £ 120.00 114.00 183.00 120.00 175.00 118.00 131.00 135.00 125.00 125.00 117.00 93.00
	1,348.25	1,556.00
	- £ 2.33 -£	590.23 £

2024-12-31-accounts