The Church of Scotland Inverurie St. Andrew's Parish Church Receipt and Payments Accounts Congregation No. 331972 Scottish Charity No. SC008791 Year Ended 31 December 2024
Inverurie St Andr5 Ponsh Church Scottish Chority No SCth)8791 Year ended 31 Decernber 2024 Reference and Administrative Infonnation Charity Name.. St ArreS Parish Church of Scotland Inverurie Charity Registration Number. Congregation Referen No.. Contact Address". SC008791 331972 St Andrevls Church Offi High Street Inverurie Aberdeenshire AB513QJ Trustees Kirk Session Binnie, Mrs. Vera Bru. Mrs. Joyce Christie, Mrs. Hilda Clark, Mr. Charles Clark, Mrs. Yvonne Conn, Mrs. Molly Davidson, Mrs. Sarah Donaldson, Mr Peter Fraser, Mrs. Irene Green, Mr. Ralph Irvine, Rev. Carl Hepbum, Mrs. Sandra Ingram, Mrs. Jennrfer Kerth. Mrs. Moira Milne, Mrs Rosemary Pawson. Mrs. Knstine Smtth. Mr. Alastsir Stuart, Mrs. Diana Vemal, Mrs. Maureen Id14111iams. Mrs. Jean Young, Mr. Robert Young, Mrs. Alison Board Members (contlnulng Involvement as committee membern under Unltary Constitution) Mrs. Joyce Lawson Mr. Norman Peters (resned 29.'09'.24) Mrs. Pat Wnk Prlnclpal Offlce Bearers Moderator Session Clerk Treasurer Church Administrator Rev. Carl Ipline Mrs. Kit Pawson FinancE Team currently overseeing a¢¢ounts Mrs. Linsey Stewart Independent Examiner Mr. William Dalzell Dean Bank Old Meldrum AB51 ODB Bankerg Bank of Scolland Garioch Centre Inverurie AB514SB
Invenjrie St. Andre5 Purtish Church Scottlsh Chorlty No SC008791 Year ended 31 December 2024 Trustees, Annual Report Year ended 31 December 2024 Structure, Governance and Management Governing Document The Church is administered in accordan WFth the tems of the Unitsry Constitution. Recruitment and Appointment of Trustees Members of the Kirf( Session are the charty trustees. The Kitk 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, and members of the now defunct Congregational Board who were appointed from within the congregation and who are believed to have the skills and commrtment to contribute to the rnanagement affairs of the Church. The minister, who is a member of the Kirk Session. is elected by the congregatFon and inducted by Presbytery. Organlsational Structuro The Kirk Session manages both secular and spiritual affairs within the church. The Kirk Session meets at least ten times a year. Certain responsibilities are delegated to the Finance Committee and the Property Committ& as appropriate. Objectives and Activities The Church of Scotland is Trinrtarian in doctrine, Refomed 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. rt acknowledges a distinctive call and duty to bring the ordInanS of religion to the people in every parish of Scotland through a territorial ministy. It Co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Achievements and Perforn)ance Church Llfe Worship is nomialty conducted at St Andrew's on Sundays at 10..00 a.m. Additional ServIS to celebrate aspects of the Christian Year are held in the course of the year. often in conjunction with other Inverurie Churches.
Inverurie St. Andre5 Ptlrish Church Scottish Churity No SC008791 Year ended 31 December 2024 Trustees. Annual Report (conL) Year ended 31 December 2024 The life and work of the congregation of St. Andre%Vs revolves around 'The Five Marks of Mission,. Although many of our activrties contribute to more than one 'Mark of Mission,, each mark is mainly addressed as follows.. Mark 1: To proclaim the good news of the Kingdom The good news of the Kingdom is proclaimed most obviously at our weekly Sunday morning worship services, which can be attended in person, via online streaming, or as a recording at a more convenient time for the individual. In addition, a regular Bible study, open to all, is led by our Minister. The group, made up of members of St. Andrew's and Inverurie West Church, has read, and discussed, The Acts of the Apostles, and is currently studying St. Paul's Letter to the Romans. Our Church magazine, 'The Saltire, is distributed every month by a team of willing volunteers. The magazine contains a varied mix of news, articles and information, and aims to open up parts of Scripture, communicate essential infomiation. and keep the readership abreast of the lrfe of the Church. We work with other Christian Churches in the Inverurie area, through IDCT, to offer monthly services in various care homeslsheltered housing complexes in Inverurie, joint Holy Week services, an Easter 'Walk of Wrtness,, carol singing around the group's large, wooden, Nativity display in The Square, and a Christingle seriice. The latter is well attended by families who have limited connection wrth the Church at other times. On a community-WKle basis, the annual Inverurie Rernembran Sunday sepiice is held in St. Andrew's, immediately followed by a Servi at the War Memorial in The Square, in partnership with olher churches in Inverurie, The Royal 8riti.sh Legion and Aberdeenshire Council. Mark 2: To teach, baptise and nurture new believers In addition lo the Bible sludy group, Ihere is a monthly Sunday School (Sunday Club), currently attended regularly by three children. The 1st Inverurie Company of The Boys, Brigade. meet weekly, during school term time. with separate meetings for Anchor Boys, Junior and Company Sections. School chaplaincy is continuing to expand. Wrth the willing pennission of the Head Teacher of Inverurie Academy, a Chaplaincy Team has been set up which conducts some assemblies, runs a 'Chaplaincy Café. one lunchtime each week, and assists with the P7 transition from the feeder primary schools into the secondary. The team has worked also with the three primary schools in Inverurie. and the primary school in Port Elphinstone, leading assemblies and working Wbth individual dasses. There were no baptisms in 2024.
lrtverurie St. AndreL¢s Ponsh Church Scotttsh Chority No SC008791 Year ended 31 December 2024 Trustees, Annual Report (conL) Year ended 31 December 2024 Mark 3: To respond to human need by loving service After most Sunday services, we have a time of fellowship, wrth refreshments, in the hall. This is a welcome kn'me of socialisation, especially for those members who have fairly limited social interaction during the week. There were two social events, bringing both churched and non-churched people together, during 2024.. a Bums. Lunth in February, a Soup and Sweet in March, a Daffodil Tea and Craft Fair in May. a Concert and Finger Buffet in October. and an Aftemoon Tea and Craft Fair in November. These events were sucSsful both socially and financially, providing good fellowship to church members and the wider community and bringing a welcome boost to Church funds. Over the course of 2024, twenty funerals were conducted, providing pastoral care for families and friends to help in their grief. There were no weddings in 2024. Mark 4: To transfomi unjust Structures of P*ociety, to challengè violence of every kind and pursue peace and reconciliation St. Andrew's Church pursues Justi and peace through our support of Christian Aid Week collections and Christrnas card delivery. We host Barnardo's to sell Christmas cards, etc. during October. There is a troSley in the vestibule to collect items for the local Foodbank. Mark 5." To strive to safeguard the Intsgrlty of creation and sustaln and renew thè lifè of the earth Where possible, we employ energy saving measures and have replaced the gas cooker in the kitchen for a more environmentally friendly electric one. To encourage recycling, we host 'clothing bin, outside for the community to Pla unwanted items in so that they can be recycled. Financial Rèview Donations from the Congregation are a signfficant area of income. Income from offerings, including tax recovered on Gift AKI, amounted to £74,407 which is an increase of £4,649 on 2023. Rental incomes amounted to £20,211 whFch is a decrease of £708 on 2023. Social and fundraising events raised £17,291 which is an increase of £3,964 on 2023.
Invefurie St. Andre5 Parish Church Scottish Charity No SC008791 Year ended 31 December 2024 There was no income from legacies in 2024. Trustees, Annual Report (conL) Year ended 31 December 2024 Expenditure during the year ran at an average of approximately £10,724 per month, an increase of approximately £398 per month. Debtors at the year*rKI are".- Slimming World {£354) In liquidation and being addressed on our behalf by Church of Scotland. Barclay's Wealth Management Fund THE GRUBB TRUST Investor Reference 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) wrth whom we are in discussion and providing the evidences (November 2021) of our entitlement{s) under the liquidation. Given the breadth of investors this may tske some time before it is conduded. There has been no progress in either of these situations. Reserves Policy It is the Trustees, policy to hold reseDies of approximately four months expenditure including designated funds. At the year end the Church held unrestricted cash funds of £27,170 which represents just under three months expenditure. The Church also held £4,207 of restricted funds which have been provided for the purposes specified in Note 2. ststement of Trustees, Responsibilities The members of the Kirk Session I Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the fsnancial 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 thal time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance 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 tske reasonable steps for the prevention andlor detection of fraud and other iTregularities.
Inverurie St. Andre5 Pan5h ChurGh Scottish Chority No SC(108791 Year ended 31 December 2024 Trustees, Annual Report {cont.) Year ended 31 December 2024 Approved by the Trustees and signed on their behatf, Mr. Charles Clark, St Andrew's Parish Church Session Clerk Date Mrs. Vera Binnie, St. Andrew's Parish Church Finance Team Member Date Ls-
Inverurie St. Andrew s Porish Church Scotttsh Chority No Sc791 Ye31 ended 31 Decernber 2024 Independent ExaMineS Report to the Trustees of Inverurie SL Andrew's Parish Church I report on the accounts of the chanty for the year ended 31 st Dember 2024. Respective responsibilbties of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordan wrth the terms of the Charities and Trustee Investment {Scotland) Act 2005 and the Charities Accounts (Scotland) Regulab'ons 2006. The charity trustees consider that Ihe audit requirernent of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44{1) of the Act and to state whether particular matters have come to my attents'on. Basis of independent examinerfs ststement An examination is carrred out in accordance with Regulats'on 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 accounts presented wrth those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such rnatters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently I do not express an audit opinion on the view grven by the accounts. Independent examinerfs statement In the course of my examination, no matter has come to my attention (olher than disclosed below'] 1. which gives me reasonable cause to believe that in any material respect the requirements: a. to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and b. to prepare accounts which accord with the accounting records and comply wrth Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name.. William Dalzell Signature: Addres ean Bank Albert Road Old Meldrum AB51 ODB Date.. 17 03. LS Please delete the words in brackets rf they do not apply. If the words do apply set out those matters which have come to your attention
Inveruriest. Andre5 Parish Church Scottish Charity No sc(791 Year ended 31 December 2024 St Andrew's Parish Church Inverurie Recei ts and Pa Account Year ended 31 December 2024 ments Rtstricted Endowment Funds Funds 2024 Funds 2024 Total Total 2023 2024 2024 Recei Note Donation5 Legacies Activities for Generating Fund$ Bank & Deposit interest Investm¢nt inc¢ Flower Fund Donations 74.407 74.407 69,758 17291 17291 13.159 156 209 365 1160 2J40 2J40 3,012 Rental rthf premises Sale of a&sets Sale of investments Grants Receipts from General Trustees Transfer of Union Balance Other Receipts 20211 20.211 20,919 119 168 Total Recei li ments Costs of generating funds Charitable Ydctivitie8 Governanee e05ts 128.682 128,682 123,907 Tothl Pa ments 12 Ex¢¢ss of Receipts over Payments for the year before transfers -14.158 -12.789 -16,891 Transfers Exee5s of Receipts over Payments for the year
Inverurie St. Andrew's Parish Church Scottish CharAty No SC008791 Year ended 31 December 2024 St Andrew's Parish Church IDverurie Recei tsandPa ments Aceount Year ended 31 December 2024 Unrestricted Restrlcte EndowmcDt Funds Funds FndS Totsl Total 2024 2024 21)24 2024 2023 Note Bgnk & De 08lt Balanees Hank & depDsÉt knlan¢es brought forw•rd Movement in year: Excog$ of Receipts over Payments for the year 47.691 3.998 51,689 68.333 -14.158 209 -13,949 -16.644 Bank & depo$it b#l#Rces c#rrled forward Investments at mY4rket value (cost £9,005) A55et8 15,128 15,128 13,968 Gift Aid Reeelv*ble 33.533 19,335 52,868 65,657 Liabilities Cost of repair Dot yet billed For and behalf of the Kirk Session and Financial Board Session Clerk Date 11 c13. 2 Fin#nec Team Member Date io
Inverurie St. Andre$ Pon5h Church Scottish Chority No SC008791 Year ended 31 December 2024 St A drew's Parish Church Inverurie Recei ts and ments Account Year ended 31 December 2024 Trustee Rcmuner¥dtion and Related Party l. Transactions I'he minister was reimbursed travel costs and telephonejinternet service costs totalling £1296 and the mat Council Tax of £3632 was paid by the church. No tne rec¢ived any remuneration or reirnbutsement of expenses during the year. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered iThto by the charity during the year. 2. Movements in Funds AtlJ# At 31 Dee 2024 Receipts P¥Jymemt# Trnnjfe 2024 Unrestricted funds Gen¢ral fr'und 42,7 2,808 183 114.368 147 128,682 28.386 2,955 192 Music Deposit Fund Fabric Fund Improvement 8nd D¢v¢lopm¢nt Deposil Fund 2.(100 114524 12 Restricted funds R¢novatioiis Dcposit Fund 3,998 4207 Endowment funds InvestTnents 13.968 15.128 Total funds 115893 128682 ses of Desi ted Fun Fabric Fund: The I rustees have set aside funds for the maintenance of the church prortY Music Fund.. The TrSteeS have s¢t asid¢ fiuKls for the purchase of music resources for w in Worship. Improvement and Development Fund." The TnteeS have set aside funds for the purch&se of rnustc resources for use in worship. li
Invemrie St. Andrew's Porish Church Scottish Chtsrity No SC008791 Year ended 31 December 2024 oses of Restricted Funds Renovation Fund.. To Provide funds for the church renovations UTrr¢stri rted Funds 2024 Endowme Rutrieted Funds FndS Total Total 2023 2024 2024 2023 Anatysis of Donation$ Donations (non Gift Aid) Gift Aid tyonations Tox R¢¢oveTed on Gift Aid Donations Ordinary Offerings (Op¢n Plate) (hher Off¢rin8 Donations ei¢ 14.379 41.035 14.379 41,035 20.341 35,432 11.062 11.062 8.858 2,144 2.144 1.603 5.787 5.787 74 3,524 69.758 Anvdlysis of Otber 4. Income Other receipts Lif¢ and Work Donations 39.696 39.696 37,090 95 95 168 RefundslInsurance Claim 5. Analysis of Payments Costs of generatlng funds Investsnent Managers. fees otyering envelopes Charitable ¥dCtivities Giving to Grow Presbytery ducs Voluntary Additiona] Stipend Ministers Travel Expens Minister's expenses Ministerial Assistance Pulpit supply Other staifing costs 49.907 49.907 2.759 50.OK2 2,759 720 720 1059 576 576 528 41.569 41,569 39.156 12
Inverurie St. Andrew's Parish Church Scottish Charity No SCOO8791 Year ended 31 December 2024 Photocopier iL&s¢ Costs Fabric repairs & maintenance 1.491 1.491 1,166 4.947 1.170 4.947 1.170 6,988 84 abri¢ New Hall Fabric Matt Mainienallce 690 Council Tax 3.632 6,108 3,632 6.108 3,551 4,335 Heat and light (Church) Fleat and Ligbt (New .585 5,122 1,234 2,569 1.585 5.122 1.234 2.569 2.437 4,700 936 Insuranc Other building e05ts Church otTi¢¢ experS Organ & music Worship Accessories IDCT Fees Printin& slationery and postage l.ife and Work Flower Fund 2.327 886 1,254 125 703 703 818 168 2,506 2.566 110 2968 Social Trund 37 Other expenses 934 934 498 Governance costs Ind¢pendent examiner'$ Other payments Purchase of &55¢ts Purch of invwtments 2463 6. Mini8ter's Stipend All Church ofscotland congregatioLs conlribute to the National Stipend Fund which bears the costs of all minist¢rs' stipends and employees contributions for national insurance. pension and housing and loan fid. Ministers, stipends are paid in accordance with the national stipend scalc, which is related to years of service. For the year under review the minimum stipend was £30,135 and the maximum stiF¢nd (in the fifth and subsequent years of service) £37,032. 2024 2023 Colleetions for Third 7. Parties 13
Invefurie St. Andre5 Purish Church Scottish Chority No SCO(Y8791 Year ended 31 DecemL7er 2024 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUKt Credit Balances held at 31 December at cost Market Value of Balances at 31 Decemb¢r REVENUF ACCOUNT Credit Balance at 31 Decemkr 10.7) 11.23 TEMPOIL4RY ACCOUNT Credit Balance at 31 December 14