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 Andtry￿s Ponsh Church
Scotts5h c￿rity No SCW819J
Year ernded 31 December 2023
Reference and Administrative Infornlation
Charity Name..
St Aryjraws P*igh Church of Scotland Invorurie
Chanty Reg￿tratIOn Number.
Congregation ReferenGe No..
Contact Address:
SC008791
331972
St Andrews c￿rCh Office
High Street
Inbprnrie
Aberdeenshire
AB513QJ
Tru8tee8
"Resigned as a trustee on 12.'05.'23
. Resigned as a trustee on 09'.(r2'.23, r￿nstated 13.'12.23
Board Memb•rn (eortlnulng Involvomont as c¢)mmltts& M￿bOrn 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. Andre￿5 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 te￿nS 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 advan￿ment of Christ's Kingdom
throughout the world. As a national Church, it acknowledges a distinctive call and duty to
bring the ordInan￿S 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 servi￿5
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 seNI￿s. 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 nur￿1? 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 M￿tingS for Anchor Boys,
Junior and Company Secticns.
School chaplaincy is continuing to expand. ￿th the Wil￿ng permission of the Head Teacher
of Inverurie Academy. a chaplain￿ Team has been set w and is CUT￿ntlY 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 Andre￿5 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 Se￿ices, 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 cOn￿rt 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. Andre￿S 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 add￿Sed 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 eVIden￿S
(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 p￿pare 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.

1nveru￿e 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

InVe￿nE 5£. Andrew/5 Parish ch￿￿h
Scottish Choiity No SC1108791
Year e￿Ied 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￿ le￿S 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 acC￿ntS p￿sent￿l wilh those records. It also
includes consideration of any unusual ilems or disclosures in the accounts and seeks
explanations from the trustees ￿n￿rnIng any such matters. The PrO￿dUreS 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 B￿ArKe
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

In￿￿rie St. Andrew'5 Pori5h Churrh
Scoits"sh Chyrily No SCI￿￿79]
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. Andre￿5 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]epl￿ner￿ternet 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
P*ymthts
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. Andre￿5 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
Refvnd￿Illsurni¢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
s￿82
55661
568
1059
1059
528
528
576
Pulpit suppty
Other statring costs
39156
39156
344(A)
12

In¥enJrie St. Andrew s Porish Church
sCott￿h 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 Andre￿5 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