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 Andr￿5 Ponsh Church
Scottish Chority No SCth)8791
Year ended 31 Decernber 2024
Reference and Administrative Infonnation
Charity Name..
St Ar￿￿re￿S 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 (res￿ned 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. Andre￿5 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 ordInan￿S 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 ServI￿S
to celebrate aspects of the Christian Year are held in the course of the year. often in
conjunction with other Inverurie Churches.

Inverurie St. Andre￿5 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 suc￿Ssful 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. Andre￿5 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. Andre￿5 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 Sc￿￿791
Ye31 ended 31 Decernber 2024
Independent ExaMine￿S 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 De￿mber 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. Andre￿5 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
F￿ndS
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 tn￿e 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 pro￿rtY
Music Fund.. The Tr￿SteeS have s¢t asid¢ fiuKls for the purchase of music resources for w in
Worship.
Improvement and Development Fund." The Tn￿teeS 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
F￿ndS
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 Mat￿t
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¢¢ exper￿S
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 fi￿d. 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. Andre￿5 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