The Church of Scotland Inverurie St. Andrews Parish Church ACCRUED (SORP COMPLIANT) ACCOUNTS Congregation No. 331972 Scottish Charity No. SC008791 Year Ended 31 December 2023
Invernrie St Andtrys Ponsh Church Scotts5h crity No SCW819J Year ernded 31 December 2023 Reference and Administrative Infornlation Charity Name.. St Aryjraws P*igh Church of Scotland Invorurie Chanty RegtratIOn Number. Congregation ReferenGe No.. Contact Address: SC008791 331972 St Andrews crCh Office High Street Inbprnrie Aberdeenshire AB513QJ Tru8tee8 "Resigned as a trustee on 12.'05.'23 . Resigned as a trustee on 09'.(r2'.23, rnstated 13.'12.23 Board Memb•rn (eortlnulng Involvomont as c¢)mmltts& MbOrn under Unltary Constituti Principal Office Bearers Moderator Session Clerk Clerk to the Board Treasurer Church Administrator Independent Examin•r Bankers Bank of Scotland Garioch Centre Inverurie AB514SB
Inverurie St. Andre5 P(Jri5h Church Scottrsh Charity No SC008791 Year ended 31 December 2023 Trustees. Annual Report Year ended 31 December 2023 Structure, Governance and Management Governing Document The Church is administered in accordance with the tenS of the Model Deed of Constitution. Recruitment and Appoinlment of Trustees Members of the Kirk Session and the Congregational Board are the charty 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 Presbytery. The Congregational Board is appointed from wrthin 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 Staled Annual Meeting and serve for a period of three years after which they must seek rfrelection at the next Stated Annual Meeting. At the Stated Annual Meeting on 25'.06:23, the congregation voted to adopt Unitary Constitution. This decision was ratified by the Presbytery of the North East and Northem Isles at its meeting on 03:09.'23. asking the Delegation of the General Assembly to issue the Unitary Constitution accordingly. Organlsatlonal Structure The Congregational Board was chaired by the minister. meeting at least five times in a year. The Kirk Session has now taken over the functions of the Congregational Board, and is also responsible for spiritual affairs within the church. The Kirk Session meets at least len times a year. Certain responsibilities a delegated to the Finan Commrttee and the Propety Committee as appropriate. Objectives and Activities The Church of Scotland is Trinrtarian in doctrine. Reformed in tradition and Presbyterian in polrty. It exists to glorrfy God and to work for the advanment of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordInanS of religion to the people in every parish of Scotland through a territorial ministry. It C¢>operates with other Churches in various ecumenical bodies in Scotland and beyond. Achievements and Perforniance Church Life Worship is normally conducted at St Andrews on SurKlays at 10:00 a.m. Additional servi5 to celebrate aspects of the Christian Year are held in the course of the year, often in conjunction with other Inverurie Churches.
INerurfe sr. Andrews Portsh Churclj Scotttsh Chorlty No SC(K)8791 Year ended 31 December 2023 Trustees, Annual Report (cont) Year ended 31 DeGember 2023 The life and work of the congregation of St. AndreWs revolves around 'The Five Marks of Mission,. Atthough rnany of our activiti.es contn'bute to rnore than one 'Mark of Mission., e&h mark is mainly addressed as folb)ws: Mark 1: To proclalm tho good news of the Klngdom The good news of the Kingdom is proclaimed mosl obviously at our weekty Sunday morning worship seNIs. which can be atteThJed in person. via online streaming. or as a recording at a more convenient time for the individual. In addition. a regular Bib study. open to all. is led by our Minister. The group, made u of members of St. Andrews and Inverurie West Church. has read, and discussed, 1 & 2 Our Church magazine, 'The Salb're, is distributed every month by a team of willing volunteers. The magazine contains a varied mix of news, articles and infonnation. and aims to open up parts of Scripture, communicate essential infomwtion, and keep the readership abreast of the life of the Church. We work wrth other Christian Churchas in tha Inverurie area, through IDCT, to offer monthly services in various care homeslsheltered hou8ing complexes in Inverurie, joint Holy Week services. an Easter 'Walk of Witness, carol singing around the group's large, wooden. Natlvlty display in The Square, and a Chrislingle service. The latter Is well attended by families who have limited connection wth ttre Church at other times. On a communrty-wide basis. the annual Inverurie ReMenknran Sur¥Jay service is held in St. Andrew's, immediately followed by a service at the War Memorial in The Square, in partnership wth olher churches in Inverurie, The Royal British Legion and Aberdeenshire Council. Mark 2: To teach, baptlse and nur1? new bellevers In addition to the Bible study group. there is a monthly Sunday School (Sunday Club), currently attended regularly by three children. The 1 st Inverurie Company of The Boys, Brigade. meet weekly, during School term time. with separate MtingS for Anchor Boys, Junior and Company Secticns. School chaplaincy is continuing to expand. th the Wilng permission of the Head Teacher of Inverurie Academy. a chaplain Team has been set w and is CUTntlY evolving its invohiement in the lrfe of the school. recentty beginning a 'Chaplaincy Café, one lunchtime each week. The team has worked also with the three primary schools in Inverurie, and the primary school in Port Elphinstone.
Inverurie St Andre5 Parish Church Scottish Chority No SCLV8791 Year ended 31 December 2023 Trustees, Annual Report {conL) Year ended 31 December 2023 Mark 3: To respond to human need by loving service After most Sunday Seices, we have a b'me of fellowship. with refreshments. in the hall. This is a welcome time of socialisation, especially for those members who have fairly limrted social interaction during the week. There were two social events, bringing both churched arKI non-churched people together, during 2023: 8 cOnrt in May and a Quiz in September These evenls were successful both socially and financially. bringing a welcome boost to Church funds. Over the course of 2023. twenty-four funerals were conducted. providing pastoral care for families and friends to help in their grief. There were no weddings in 2023. Mark 4: To transfomi unjust structures of society. to challenge violence of every klnd and pursue peace and reconciliation St. Andrew's Church pursues justice and peace through our support of Christs'an Aid Week collections and Christmas card delivery. We host Bamardo's to sell Christmas cards, etc. during October. There is a trolley in the vestibule to collect items for the local Foodbank. Mark 5: To strive to safeguard the Integrlty of creation and sustaln and renew the life of the earth Where possible, we ernploy energy saving measures and have replaced the gas cooker in the kitchen for a more environmentalty friendly electric one. To encourage recycling, we host a 'clothing bin, outside for the communty to pla unwanted items in so that they can be recycled. Financial Revi•w Donations from the Congregation are a significant area of income. Income from offerings, including tax recovered on Gfft Aid, amounted to £69,758 which is a decrease of £8,460 on 2022. Rental incomes amounted to £20.919 which is an increase of £3.205 on 2022. helping to offset some of the reduction on donations. Social and fundraising events raised £13.327 which is a decrease of £2,607 on 2022. There was no income from legacies in 2023.
Inverurie St. AndreS Parish Church Scottish Charity No SCOO8791 Year ended 31 December 2023 Trustses. Annual Report (cont) Year ended 31 December 2023 Expendrture during the year to ran at an average of approximatety £10,270 per month. a slight decrease of approximately £230 per month. Debtors at the year-end are".- Slimming World (£354) In liquidation and being addSed on our behalf by Church of Scotland. Barclay's Wealth Management Fund THE GRUBB TRUST Investor Referen 80177581, Account Number 60167859 {£1.000) The Grubb Trust was established in 1839 for which St. Andrew's Parish Church invested £1,000 in Barclay Wealth Management Fund in March 1994. This is now in liquidation being handled by BCI Liquidations (PWC) with whom we are in discussion and providing the eVIdenS (November 2021) of our entitlement{s) under the liquidation. Given the breadth of investors this may tske some time before rt is concluded. There has been no progress in either of these situations. Reserv Policy It is the Trustees, policy to hold resep4es of approximately four months expenditure including designated funds. At the year end the Church held unrestricted cash funds of £42,968 which represents about four months expenditure. The Church also held £3,998 of restricted funds which have been provided for the purposes specified in Note 2. Statement of Trustees. Responsibilities The members of the Kirk Session I Congregational Board must ppare financial statements which give suffirient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session I Congregational Board are responsible for keeping proper accounting records which. on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with Ihe Charities and Trustee Investrnent (Scotland) Act 2005, the CharitEs Accounts {Scotland) Regulations 2006 and the Regulations Anent Congregational Finan approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detectFon of fraud and other irregularities.
1nverue SL Andrew s parish Church Scottish Charity No SC(A%791 Year ended 31 December 2023 Trustees. Annual Report (conL) Year ended 31 December 2023
InVenE 5£. Andrew/5 Parish chh Scottish Choiity No SC1108791 Year eIed 31 Decernber 2023 Independent Examinerfs Report to the Trustees of Inverurie St. Andrew's Parish Church I report on the accounts of the charity for the year ended 31 st D)ber 2023. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance wrth t1 leS of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts {Scotland) Regulations 2006. The charity trustees consider that the audit wuirement of Regulation 10(1) {d) of the Accounts Regulations does not apply. tt is my responsibilty lo examine the accounts as required under section 44{1) of the Act and to state whether parb'cular matters have come to my attention. Basis of independent examinefs statement An examin8tion is carned out in accordan wrth Regulation 11 of the Charities Accounts {Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charty and a comparison of the acCntS psentl wilh those records. It also includes consideration of any unusual ilems or disclosures in the accounts and seeks explanations from the trustees nrnIng any such matters. The PrOdUreS undertaken do not provide all the eviden that woukl be required in an audit. and consequently I do not express an audlt oplnion on the view given by the accounts. Independent examinerfs statement In the course of my examination, no matter has come to my attention (other than disclosed below'l which gives rre ieasonable cause to believe that in any material respect the requirements: a. to keep accounting records in accordance th Seclion 44 (1){a) of the 2005 Ad and RegulatK)n 4 of the 2)6 Accounts Regulations, and b. to prepare accounts which accord with the aco)unting records arKI comply wth RwJulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be dravffl in order to enable a proper Please delete the words in brackets rf they do not appty. If the words do apply set out those matters which have come to your attention St Andrew's Parish Cburch Inverurie
Inverurie SL Artdre$ Parish Church 5¢0ttish Churity No 5C008791 Year ended 31 December 2023 Reeei tsandPa Account Year ended 31 December 2023 ments Unrestritted Restrltttxl Funds 2023 E•dowment Funds 21n3 Totsl 2023 Total 2022 2023 Recei Donations Lega¢ies Activities for G•)¢ralin8 Funds Bank & Depostl tnter¢st lrtY¢stm¢nt income Flower Fund Donations No 69.758 69.758 78,218 35,000 13.159 13.159 15.934 305 36 3012 3012 Rentsl of premtses Sale of assets Sale of investments Grnnts Receip¢$ from General TThstees Transfer of Union BArKe Other Receipts 20919 20919 17.894 168 593 Total Recei Costs of genernting funds Charitable aclivitie Governanee eojts I23,7 123,9)7 127,865 100 Total Pa ment8 127 FJxceNs of Receipts over Payments for the year before transfers -16.891 -16.891 20,515 Transfer5 Excess of R¢¢¢ipts over Payments for the year 20
Inrie St. Andrew'5 Pori5h Churrh Scoits"sh Chyrily No SCI79] Year ended 31 De(etrber 2023 St Andrew's Parish Chureh Inverurie ReceA ts and Pa ellts Account Year ended 31 December 2023 UJr¢strS¢ted Restricted Funds Fumd$ Tot•l Total 2023 2023 20ZJ 21123 2022 Note Bank & De 051t BalaDces Bank & dewbsit balances brought foTward Movement In yexr: Ex¢¢&8 of Rccelpts over Payments for thc y¢ar 64.476 3.857 68.333 47.775 -16.891 -16,730 20.315 Flank & derAK8it balances carri¢d forward tm market value (cosi £9,005) 13.968 13.968 13.006 Assets Gift Aid Receivabl¢ 47.585 17.966 65.551 81.335 Llabllltles C05t of repair not yet billed For and on behalf of KiTk Susion and D#te io
Inverurffe St. Andre5 Parish Church scottish Chority No SC(YO8791 Year er)ded 31 December 2023 St Andrew's Parish Church Inverurie Recei ts and ments Account Year ended 31 December 2023 Trn8t¢e Remuneration and Related Party l. TrnnsA¢tion5 The minister Wds reimburs¢d travel sts and te]eplnerternet service costs totally £1587 and the Manse Council Tax of £3551 was paid by the church. No truslee received any remuneration or reimbursement of expenses during the year. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. 2. Movements ID Funds AtlJ At 31 Dee Receipts Pymthts Transfers 2023 Unrestrieted fundy Gcn¢rdl Fund 59.591 2.709 176 107.016 123.9)7 42,700 2,808 183 Music t)eposii Fund Fabric Fund Improvem¢ni and Developm¢ni Deposi¢ Fund 2000 Restricted fund$ Renovations fkposil Fund 3,857 3998 857 Endowment funds TotY41 fvnds 107 689 ses of Desi ated Funds Fabri¢ Fund: The I'rustees have s¢t aside fimds for the maintenance of the church property Music Fund: The TnL8tees have set aside fimds for the purchas¢ of music resources for use in worship. Imwovement and Development Fund: The TnLStees have set aside fimds for the purch of music resources for use in wotship. li
Inverune St. Andre5 P(Jrish Church Scothsh Chority No SC008791 Year ended 31 December 2023 ses of Restricted Funds Renovation Fund: To provide fimds for the church renovations UnreJtri EmdoTnTh¢ Funds Funds Futtd$ Totsl Totsl 2023 2023 21)23 2022 Anglysis of 3. Don¥dtions Donations (non Gift Aid) Gift Aid Donations Tax Reeov¢red on Gift Aid Donations Ordinary Offerin&8 (Open Plate) Other Offerin84 Donations etc 20,341 35.432 20.341 35.432 2.803 49,558 8.858 8.858 15,734 1.603 1,603 7.473 3.524 3.524 2,650 7821 ADalysis of Otber 4. Income Other re¢eipts Life and Work Donaiions 37. 37.0 180 168 162 RefvndIllsurni¢e Claim 251 37 37 5. Anatysi5 of Payments Costs of geDeratRng funds Investment Man88ers' fees Offtrirtg ¢nv¢lop¢5 Cbaritsble A¢tiviti¢g Giving to Grow Presbytery dues Voluntary Athjiiional Stipend Ministerfs Travel Exp¢n5eS Minister's exF¢nses Ministerial A&sislan¢e s82 55661 568 1059 1059 528 528 576 Pulpit suppty Other statring costs 39156 39156 344(A) 12
In¥enJrie St. Andrew s Porish Church sCotth Charity No SCL¥J8791 Year ended 31 Detember 2023 Phot(Op1er Le Costs Fabric repairs & TTtaintenance 1166 1166 1863 6988 6988 1032 Fabri¢ New Hall Fabric Manse Maintenance 157 8653 Council'fax 3551 3551 3344 Heat and light (Church) Heat w]d Lighi (N¢w Hall) Insurance 4335 4335 4804 2437 2437 2162 47(Kl 47 4390 Other building cosrs Church office ¢xpens¢s Organ & musi¢ Worship Accessories EDCT Fe¢5 Printing, Slationery and posiage Life and WoTk 936 936 769 2327 2327 1721 699 1254 1254 550 125 125 50 818 818 1215 168 168 144 Flower Fund 2968 2968 Social Fwid 37 37 338 Lknations to Ukratiie (Xher expen 671 498 498 Governanee costs Ind¢p¢ndent examiner's Other payments l>urch8se of &wts Purch&8e of investments 2463 6. Minister'y Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all minist¢rs' stipcnds and cmploy&s contributions for nationaI insurdnce, pension and housing and loan fund. Ministers, stiFKnds 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 £30,135 and the m&Kimum stipend (in the fifth and subsequent years of service) £37,032. 2023 2022 Collections for Third 7. Partie8 13
Invernrie St Andre5 Porish Church Scottish Chaiity No SCCh98791 Year ended 31 December 2023 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION B Y THE CHURCH OF SCOTLAND GENEKIL TRUSTEES 2023 2022 CAPITAL ACCOUNT Credit Balances held at 31 December at cost Market Value of Balances at 311)¢cember RFVENUE ACCOU Credit Balance at 31 December 10.71 10.37 TEMPORARY ACCOUNT Credit Balance at 31 December 252.19 248 14