The Church of Scotland St Andreivs- Lhanbr d&Ur uhart Parish Church of Scotland in RF.CEIPTS AND PAYMENTS ACCOUNTS For the 'ear ended December 31 2024 Congregation No: 352099 Scottish Charity No: SC00811$0 St ,IndreM"s-l.hanbr}'d & Urquhart Parish C'hurch of Scotland. Elgin Trustees, Annual Report Year ended .11 December 2024 ThL tnisiLCS prescni Ihc annual rLTrOrt dLLoullLs lur Si Andrcws-Lhanbryd & Urquhart Parish Church of Scotland. Elgin for ihe year ended 31 DccLmbcr 2024. Rcferc'nce and Administratii'e Inform4lion L'hariry Name: St Andrew%-l.hanbryd & Urquhart Parish Church of SLOtland. F.Igin ('hariiy Rcgisifdtion Nurnber: SC¢N)8850 C'()n&Trekation Reference N()= 3520()9 CuntsLI Adilre%%.' 109 Morriston Road. Elgin. Moray. IV30 4NF4 Truslees I'niKILCS 11.hn sern'trd ?1 ini, TiY7e dtirirv ihtr vmr and up io the daic c)I'dpproval cifth¢se acei)unl% arc.. St AndreMs-I,hanbryd & Urquhart Parish Church of Scotland. F.Igin Trustees, Annual Report (continued) Year ended 31 December 2024 Kirk Se$8ion (continued) Principxl nffice-heArers Inde endcnt F.xaminer Bankers Vir&7in MDn¢y lfjl Iligh Street F.I.GtN ti'.10 i Di,. 14dnk <)f SLO(land Bii4ine*.% Bdnkin¥ P() 13(Ix 19S4 ANI)()VER SPIO 9CIZ St AndreM's-I,hanbn'd & L'rquhart Parish Church of Scotland, Fl%in Truslees, Annual Report (conlinued) Year ended 31 December 2024 itructure. C•o%ern2nce and Management (iovernin% Document The (.'hurch is administered in accordance with the iemis of ihe Unitary f)eed Consiiluiion. Ri'cruitment And Appointment of Trustees The C'hurch is administered under the iernis ofihe Unilary tked of Constiiution whereby Members of the Kirk SL'%%ion are ihe ('hariiy TTu%iees. Kirk Session members are the elders of the church and are chosen fri)m (h()se mLmbLr% ()f iht ihurch wh(i arc L()n%idcred io hai-c the appr()priatc gift% and 4kill%. The mini%ler, wh(? 1% d mLmbLr (?l- IhL Kirk SLSS11)n. is LIcLILd by (hc congrcb¥alic?n and induLILd by PrL4byicry. ()rg8n1s4tiono1 Struclure ThL' Kirk Sessi()n w'hich meeLs al le&%1 %ix Times a year is re%Txynsible for all spiritual and temporal affairs wiihin ihe church. ()bjectives and Activities ThL ('hurch ()f SL()Iland is Trinilarian in dnctrinc. Rcfom)ed in iradilion and PrLsbylL'rian in w)lily. It Lxi%Is li) ¥l()rily ( ii)d and [() w()rk f()r lh¢ adi-anLLmLnl i)r Chri41'% Kingpdi)m ihr()ug¥h()ui ihL Wl)rld. As a nali()nal L'hurLh. il ackn()wlLdgiLS a di.slinctivL call and duty to bringp ihL urdinancLS of rLligyi{)n io thL pcopIL in CVLry pdri4h of SLoiland through a ierritorial mini4try. It COvOPLraiL'% ￿'ith oiher ChurchL4 in various ecumenical MJic% in Scoiland and beyond. T)ctdil4 ol. aclivitie8 are described in "Achievemenl.s and P¢rformance" below. St AndreThs-LhanbThd & Urquh8rt Parish Church of Scotland, Elgin Trustees, Annual Report (continued) Year ended 31 December 2024 Achievements and Performance Highlights Session Clerk's Rewrt W¢ entcrcd 20?4 in vacancy wit minister of Keith St Rufus Botri CTran Te, as 1)ur Interim Moderaior. Il'e reLLiI'Ld t-urtner sllPP()n ihmugh thc apw)intment o .1$ our I ' hai'c tr￿cn grdictul to (Tod for his provision for us in appointments diid grdtcfijl to for ihcir supp()rt and cncourdgLmLnt io us throughoui the year hi)i¢ A key feattjre of our activities has been ihe continuaiion of the weckly planning meeting for cach Sunday's scrvir¢. At this open meeiing, a group of church rnembers hai'e mel ￿ di%illK) ".Pi tcxi or theme lor the comin¥ Sunday and plan the se￿.1cc. thereby pmi'iding ￿'e1C0T￿¢ SUPPOrt t( our l.ocum Minister. dnd to our Reader. who have shared the preaching ihroughuui th¢ year. A Yaricty (bf member4 hdve been ink01￿'mialion about this is included in the reporLs which follow.. ACt1￿C Church is a furthcr Nl'ay in which w'e aim to d￿'elop our links with the local community we arc called io serve. These have been further slrcngihened through links w'iih l.hanbryde Sch()()l. MembcTh ol" the con¥rcg¢itiun arc involved each month in school assemblies. The knilting club has becn re-styrted and in the latteT parf Df the year two of our members also started a computer Ci)ding I.. lub. Thc succdss of ihis was evident in Ihc video% the pupils had preparcd for our Chrisima% Natii'itj. serkice. An Dngoing pre-uccupation throughout the ycar has nur relocaiion projcci. Having lookeil ai ivhat possibilitic% might exist in LhanbrJ'dL" I'illagc. Ihc Project Group concludcd that thc only viablL ()piion ￿'aS lo approach thc c.ommunity Centre ManagLmLmi Committcc wilh a proposal for workin¥ in partner%hip with them. Session aecepted this recommendation and two Joint meetings of the c.ommunity C.entre Management Committcc and the Project Group were held in Aug￿￿t. To our disapwinlmeni. howei'er, the outcome was thai the LLMC dccidcd that ihey did not Trish to enter intn an arrangement wilh us. Il'e continuc lo be in aCti￿.e discussion ￿'1th the Genernl Trustees, deparlment of the Church of Scoiland L'xpluring whdl uplions we might no￿. have. On a rx)%itii-e nnte. in ()ctuber wc rccciN'cd and ac¢epted an offer to buy Si MargarLt's Hall in Urquhart. Ai ihe lime of ￿llIng the sale is still Buing througb. Funds realised will be used tor the relocation projcct. Praver has hccn a fundamLntal as￿￿1 of our work. hai'e continued to encnurdge cach othcr 1¢ pray for the future of OUT church, includingy at our regular prayer lime at l o'clock on Wednesday5. Mcmbers contributc to our weckly Praver T)iarY and also use this in Iheir privatc praycTS. Our LocuTll Minister also made herself available after seTrices for people to share indiiiidual conccrn% wilh her for prayer. We hai'e continued our rcgular prdciicc of holding an own prnyer Me￿Ing in the church hall prior io ihe service on the third Sllndd￿ of edLh month. An innovall()n ihis year wa5 M Prgyer Vigil held in the church chc Saturday before c.hristmas. offering people a space for gUl¢t refc(lion and prdyer with a particular f(￿U￿ OD praying for peace. A major task in 2024 w&s of course the search for a ne￿. ministcr. Presbytery having complctcd thc ncccssary preparatory 8tcps, in May elcven member5 of thc congregalion were clccled to nur Nothinating S'i Andrew5-Lhanbn'd & Urquhart Parlsh Church of Scotland, Elgin 'I'rustces' Annugl Report (continued) Year ended 31 December 2024 AchiLvement$ and Perform%nce HighliRhts (continued) C.ommittLL and immedialelv scl aboui ihcir ￿TOrk. Il'hi.i ill iin.4L fil0% tTriE ri nnsihilitN, diligently. il i onl5, right ID ackniiwledgc thc ke). ri)les played bN' s C(TrnveneT and CILrk. ThL committ¢¢'s work camc to fruiiinn ￿hen Pl'Lached as Sole Nominee on Sundav 20 OclobeT and was thLYeafter Llccied to be our ne￿. minister. Mr F.ngelbrecht was induclcd to ihc charge on the evening of Munddy 16 t)ecember and conducled his first service with u5 on the la%1 Sunddy ol-thc year. CONNF.CT Throiighoiit 2024 wc hai'e continued to hold l ()nngc'l on the firsl Sundav of the month. On Connecl Sundays 25 to 45 adults and young people meet in ihe hall for breakfasl ai l Oam. The morning then follow8 'hybrid' service paltcrn. starting H'iih an IntriKluction at l 0.30am and ihe choice of Discussion. creatii'c Actii'ities or the Reflective ServiLf in Ihe %dnctUdry at I lam. El'eryone 16(F- individuals) then comvy li)geiher in thL hall at I1.30am to %hare their insighLs froffl ihc ditfcrcnl strands. Themes have included invcsti¥ating ihe life of thc Early Church in Acts. exploring the letter to James. and jnurneyingi ihrough ihe book of F.srh¢r. li e hai'L apprLX ialLd ih¢ Inusical lead givcn on the piani) and are alway.s cxploring ncw M'ays io use AV re￿UrCeS 5ULh Fi.schy M￿81c. N'ideo slreaming. Slido interactive quL'stic)n.% dnd and 3D animation stoTrtclling. AcfivE CHURCH Aclii'e C'hiirch is Dur mi%sion outreach io families in the local community. We stsrtcd this on Sunday 18 rebrlldry 2024 and have continued io run tH'o-hour ekenLs on ihe third Sunddy aftemvon ofeach moiith in Ihc Lhanbrydc Ci)mmuniry Lcntrc. .41though parricularly aimed at fam7lie% with primary school aged children, we have had yuungslers ol dll ages joining us. On a%'erage. around 18 children and 12 adults- attcnd: the majoriry have had no experience of church. r.ach Aciivc c.hurch involTr'cs a mixmrc of bouncy c&stle, trundlL. bikes. games. tech challcngcs, craft aLtivitie% and tnddleTh %andpil'pldy dcih. th'iih LveryoiiL thcn gathcring in ihc Iworship Space for singing, Biblc story iclling using a N'ariety of AV. and prayer before sharing a mcal in the café area. Flaving regular assemblies in l.hanbryde Primary before each Actike Church h25 buili good reldlionship5 with thL School. Thi% has been further dei'elDped through thc knilting, group. library support and the ccimpulcr Codc C lub. Another encouragernent that a number of Active ChurLh familie% enJi)yed iaking part in ihc Lhdnbryde Community. Nattvity in SALU and ihe C(Kle Club nativity animali47n backdrop reccii'cd 1.6IXi iicw's on Facebwk. A grL)up of" 20 volunl¢xrs mei rcgularly lo plan each Actiie ChuTch. We have workcd in partnership with the North nl. %cntland Mcth(Klisi Circuit who, alnng with ihc Church of Scotland Sccd4 for Growth Fund, hdve provided findncial .sUPI)url. 14'e ar¢ gJrdtLful io both the Merhodiqt church and the c.hurch ol. %cotland for rhis, and to ihe prayer support of Ihe ￿,hOle uf ihL SALU congregJation. St Andrews-l.h2nbryd & Urquhart Parish Church of Scotland, Elgin Trustees, Annual Report (continued} Year ended 31 December 2024 Achievements ond Performanee Hi%hli%hts (continued) YOUNG CHURCH n sunday mornings we have had two young teens coming Along. and more recenily, they have b(rn joined by three more primary-school-a8cd youngstcrs. The All_Age Scene Setters in our rcgular Sunday morning scrvices hclp our young people begyin to cxpl()r the Rible topic of that day. This 1% follDwLd up by further activity and Lngagement when thc youngJstcr% go through to the hall. We are very grateful to the dedicated team who provide support lo uur ypungslers through a variety of audio-visual resources, games, crafts and Bible reading activities. All our young people very much enjoyed taking part in the Lhanhryde Communilj, Nalivitv servlcc where they joined with s(Trme of the familie% from Active Church, singFingJ and acting out the different characlLr5 who met the 'grumpy innkeeper. and the newbom baby Jesus. WORSHIP SUPPORT The preparatory rneeling for the following Sunday service continued Ihroughout 2024 and currenlly has up to len regular altenders. The passage of Scripture is discussed. and ideas are gencraled on h()w to heqt apply this to SALU'S $i￿ation. This has led to multi-person inN'nlvement in Icading worship on Sunday thornings, and a coherent 'golden thread, running throughout the service. The slide deck for the Sunday service is curated via Microsoft Teams. The live stream continues to be appreciated. with the service available on YouTube and Facebook. Viewing numbLrs havL increasLd fmm 15n-200 per weck ti) 250-plus across both platforms. The ITan%Lripiq of thc sernions are available digitdlly via the weekly SAI.U newsletter. The AV team continues to support the mixing of sound in the sanctuary and in the large hall and has increased ils capacity lo mic a variety of inslruments and voices as was experienced at the SALU Chri%lma5 concert. A number of audio cahles have been replaccd. Both the piano and the organ are now linked to mic8 and sound is brnadcasl to livcslreams and to the halls, as well as providing a bcttcr in-8anctuary experience. The AV teaTn continuc5 to explore how social media can be used to support the a¢tivitie8 (rf SALU. including the introduction of in-house Vlogs dnd Bible apps into 8ALU's portfolio. Tho website w￿.￿..￿alliLI>t%.L()nI continues to develop. Over the Christmas period, lighting was used lo create ambience for both the concert and Sunday worship. including the SALU Community Nativity, io much appreciation. The team continues to support the audio-visual requirements of Active Church and The Cjuild. fit Andrews-I,hanbrvd & Urquh*rt Parish Church of Scotland, Elgin Trustees, Annual Report (continued) Year ended 31 December 2024 Achievements and Performgllee Highli2hts (continued) FF.I.I.OWSHIP GROUP MLmbcr% ()f the Fellnwship Cjroup were involved with decorating the church at E&8ter, Harvest, Remembrancc Sunday and C'.hrislrndS. The group met in May lo discuss elders, di%trict8, the church roll. safeguarding and thc flower rota. In June we were involved with serving teas al Blackhills F.state's Open Day for Christian Aid. The gFroup met dgJdin in October to discuss the Hdrvest Lclcbralion and the church roll, and also lo begin planning the programme and catering lor (he Christillas ConLert. At the start of l)ecember, we mcl after church lo discuss catering fnr the InduLtion Ceremony of our new milli%lLr. whiLh ti)i)k place on thL 16th Decembcr. Thc prcparations for our C.hri%lmas Concert on the 20th WLrc finaliscd and any donatii)ns gyiven at thL concert werc dcsigndlcd i() gn to The Friend.F o]'Ihe QaL¥ in F.Igin. STF.P BY STF.P- huilding quility relationships Step by Step in Morny is a charity that supports families who feel isolated or vulnerable. The charity was slartcd in 2008 with %uppurt Irom the Church of SLOtland. SAI.lJ'% partner%hip with Sbs hegan in seplcmber 2022: two 90-minule ses%ions arc provided each week at Lhanbrydc CoTnmunity C.entre with two fdmily workcrs and up lo six voluntccrs from the church. Two trustcc% arc mLmbLrs nf SALU and onc is also Chair. Thirty-six familics havc bccn in contact with Sbs. up from Iwenly-nine last ycar. The project is having an impact linked to the following outcomes.. Parents displaying enhanced traits of Lontidence and self-esteem Parcnts taking more control of their lives Parcnls OVLrcoming social isolation ParLnts dibplayinLF enhanccd quality of life Parents transforn)ing their identitv from a negative place to a place ofhope and well-being Pdrenls showing community spirii and comrnunity inclusion F.xamples of feedback include.. Slep h), Sivp hu.¥ hi)en hrillianl fc?r mi, dutsghier and grund.ic)n. She wa.f really.%trnggling isiith her menlal heulih and %F'ould be in Ward 4 nom, i]'it W(LSrt 1]oryou. (Grandpar£'nl} X allc'nd.¥ wilh her .son and i.¥ .seL,A-ing lo relurn In Canada .folloit'in£ ihe breakdown of her rL'lalii)n.¥hip. .gtep hv.siep ha.¥ .Yt4ppoYted her ihrnu£h thi.f ongoing Ic£dl haltle a.v ifvell u.% during ihe herL)avemenl ofa.familv mcjmher hack komL. SIL'p by Slep al.so prcivided C'hri5lmas pre.sent.sfor her .son tn open on Chri.slma.f Day a.s .Fhv wa.s packed aTrkuiling the go-ahead io return home iinmediulelv. She wa.s arlremelygralefulff)r ihe.¥epre5epTI.Y u.% li hr()tsghi normalitv If) a very complex .fituatinn. fit Andrewtr&l.hanbn"d & LTrquh*rt Parish Churth of Sco¢lan4L Elgln Trustees, Annu41 Report (continued) Year ended 31 December 2024 Achievements and Performance HiRhliRhts (continued) THE GLIILD The theme lif January 2024.5 meeling N4'as .4ri-lic Ilixhlixhi.s, w'ilh memi)rie% of d ¢Trcil IrTP. JLLompanied by stupendo￿$ photns. In Februari.. camc to t¢ll us alx)ut ihe Actil'e Church initiative ihal was startihg in Ihe Communit¥ L¥lill¥. sharing On MarLh l sl we had a well-attended World r)ay of Prayer.. latcr. on ihe 17, 'e held our fU￿raISer ot. Soup 4ind SwLLJtr Tbig TA-ell siiptmlrtcd hv ihc congrcgation. raising £572 for Guild Prnjccts. March cetirkg sa 11 u% afihc Joys of keepin¥ hcns- wc di5co1.crcd Ihal they all hai'e Indii'idual PLrsonalilie). i)Id us aboui ihe intricacics of ￿ekeepIng and (heir ]M￿)rtanCe for pollinaliun. W'e all got a liiile sample ol-honey io lak'e home. At our ACJM ￿.¢ scni off £50 10 Ftllowship ()f thc l.LiL%I C.i)in and a ll.hopping £1400 10 Guild ProjccL%: Our i)uting w&$ during thc ￿'¢lIest day of ihe summer to Knockando Church for aftcrnwn tea. Alhoui 20 of u% made il through Ihe deluge to cnjoy deliLious cake and a happs afternoon. September %aw th¥ beginning) of a ncw topic. Sure Fotsndation.r, so we made and decorated little kardl)()ard hou%es that could be mone). banks. In ()¢lnber. kllison guidcd us through building bird homes OK)xes): our grateful thanks go io Men'5 ShLd for preparing ihe materials. '.% L In￿ ited sci'cral Guild.$ to ￿'1￿1t and hear our neH' Mornv Guilds Together konvener. ialk li) us on thc theme. l. nfollunai¢l)-. therc Th'as a b117.zard and road.q ￿'erC troachernus, l) 11 i piislpc)riid l()r a wcek. meaning scNeral of nur visttOP* couldn't COl)lL. ialk was greatty enjoyed by those who were there. December'% mLLIITi oiir L'hristrn&s get-logeiher. OTganiscd bv support fri)iii We wcrc happy (u wclLUTri¢ ochabers Iii X,, 'ith Ji'.Ii¥. pl,1% Tnb. drinkingy aNi singing. l(I thi% t)LLasii)P. We piescntly have 24 paid_up mernber8. T()C.ETHER FRID.,ITr' MORjINC. Togcthcr on Friday mornings is a group of u'omen who meet twice a monih, usually in thc chur& hall. On the fiTSi Friday we have eoffee dnd Lhat and share our siories and concerns. The other meetinÈs involve such ihings as covering shoe boxes for ihe HI￿h$￿.00d appeal or n)ak ITI.7 ihc doves for the church C"hri%ima tree. W c ha￿'e done gentle exercise and at one of our meeiings. old us aboui ihe work ol- %tep by Step. Il'e had a very happ}. timc ai L hrisiies in t)c¢¢mber for col-fei 2nd (-hri&ima5 shopping. Thc gr()up 1% well supportcd and has one or two new members. St i%ndrews-l.hanbn-d & ITrquhxrt Parish Church of ￿0t1￿nd. El%in Tru5tees' .AnnuAI Report (eontinued> Year ended 31 December 2024 Aehievemenls ind Performance HiRhli%bts (continued THRIFT SHOP The Thrift Sh()p exceeded expectations in ?024. The iotal income for the year was £7.427.00. Viilunteers who u4c ihc media siles have helped io increa%e ihe fun(Ls. Thanks must go to all ihc vulunieers who work t-ur ihe shop and also cuslomers who donale g(K)ds. ThL lotdl amouni is adminisiered by the Kirk Session. and this year has seen a change in the distribution of thL tund.s with 1 .3 going to Christian Aid and 2 3 bL'ing allocaicd to the Appeals Fund. ￿'hICh hclp% with Sicp by Sicp and al%0 any local chariiieslappcals. 10 St Andrews-l.h2nbrvd & LTrquhart Parish Church of Scotland, F.Igin Truslee5' Annu81 Report (continued) Year ended 31 December 2024 Financial Review The principal source of income for the year continued to be offerings rnadc by regular gifi aid. Tllis 5()urce of incomc w&s down by just undcr l 0/0 from the previous year. Open platc and freewill offcringq wLre up by just oi'er l 0/0 comparL.d to 2023. The tax claimed on Gift Aid is up by 130/0 on that claimed in Iho previous year. Other offerings and donation%. Iwhich includcd Gii'ing Day donations of £8. I fio bcforc Gift Aid) w&$ up by 730/0 compared 10 2023. Overall. the total unrestricted donarions for ihe year were up by almost l Q % compared to 2023. Paynent5 made from unrestricted funds for charitable activities during 2024 up by 13 /0 compared to 2023. accounted for by the paymcnis for the 4er%'ices of a locum mini4ter. ThL lotal included payments for local mission work and charitable donation.s of £ 10.480-12023 £ 11.58111., T(Ital receipts for ihc ycar cndcd .1 l December 2024 were £ 88.869- (2023 £ 77.190) and payments wcre £ 100.546: (2023 £ 81.2991. This rcsulted in an excess of paymcnts over receipts for 2024 of £ 111.677). (2023 £ (4,1091). Resern'es Policy Jt is the TN5tee%' policy to hold unrestricted resen'es of approximaielv six months expenditure ncluding dcsignaied funds. At the year end the Church held unre5tricied liquid c&sh funds of £ 60,715. This represents almost nine months ordinary general expenditure. Unreslricied funds held in tnveslrn¢nts other Ihan liquid cash amounted to £ 2.%71. The Church also held £ 32.061 of restricied and endowneni funds which have been provid pury)ose% %pccified in Note 2. for thc St Andrews-l.hanhrnd & L rquhart Parish Church of Scotland, Elgin Trusti'e%' Annual Report Icontinued) 'ear ended 31 Decemher 2024 Statement of Trustees, Responsibilities ThL mLmbL'Th l)f ihe Kirk Session mus( prepare financial £tatements which gill'e %uifiLicni dctail 1£) enable an apprecia(ion ofthe tran￿Cli￿n$ of'thc L hurch during thc financial )-car. Thc rncmbcrs of ihc Kirk Session drL rL.4p0n￿Lb1L for kLLpinb' proper acLounting reLDrd5 ￿'h)Lh. on requesi. must rcflcci ihc finanLial poqiiion DI. thL C'hurch at that limc. Thi8 rnust ￿ dnne to ensure thai The financial statement.s comply with Ihc charitie.s and TrusiLL InvL%imLni ISLI)tland) Act tr￿5. the Charific% Accounis (Scotlandl Re￿11￿7t71>n￿ ?M6 la% ainendcd l and the Regulation% Aneni C.ongregaiional Finance approi'cd b}, Ihc (icncrdl .4sscmbly of ihe hllrch of Scoiland in ?W7. They are alsn resrK)nsible for safeguarding the &%4et% of the (_"hurch and musl tdke red%C)ndble %lep% for thc preyention andlor detection of fraud and other irregularilies. .4pproved b), the Truslccs and 5ignLd on their behalf, 12 St Andrews-I,hanbryd & Urquhart Parish Church of Scotland, F.Igin SC008850 Inde endent F.x2miner'8 Re rl to the Trustee% of 4it Andrew's-I,hanbr uhart Parish Church of (•COtland El in I repon on the accounts of the charity fnr the year ended 311)L'Lcmber 2024 which arc SLI out od pagJe$ 14 to 2n. Reqpecilve rcspon51hlllile$ Df tru%lees and examiner The Lharily. % Iru%tLCS dre rcspon%iblc for th¢ prep1£ raiion of the accounis in aL¢ordance with iha ierni.% ol. Ihe ('hciritieN an(1 Tnislee In%'e%lmenl (%cotlandl 2005 Act and Ihc ('haritic.s A¢counis (Scotlandl Rekiuldliuiis 2006 amended). The chdriiy trustec4 L(bnsider thal IhL audit rcquirLm¥nl ofRLgFuldli(In l 01 I I Idl iil'ihc ALLI)iinl% Rog>iilcilii)n docq not cipflly. Ir is my reqponqihility ro cxaminc thc <2ccounl% rLquifLd undcr scclion 4411 I Ic l of the Aci and 10 slatc whLilILr paniculdi. Iiiaiters havL LumL' to m￿. aiienli()n. ()( independiinl ciiMmin¥r'% ¥lalemenl My ex'iminaiii)n 1% LJrrlL.d ()ui in JLL()r(IdllLL' with Regulation I l of the Chariiics Accounts (Scotland) Rcgulatinii% 2niic) aillcndedl. An exAI)iinatinn includcq a rcview of Ihc acc()uniin¥ rLL()rds ktpi b) Ilic charity dind a c(>mpdri%()n ()I' the ilLLI)ui)l.¥ prescnted Mtiih thosc rccords. It allo incliides c()n5ideraiii)n Ill. ,2n)' iii)Il%lliil iiem4 1)r Ili%ili)%iire4 in IhL' account%. an(14L'Lks Lxpldndiiiin% friiiii IIIL iruNILLS Lll1]i￿111[I￿7 £ll)V uch mdllLr4. ThL pr()LLdurLs undLrtakLn do iii)I provide all thL LvicIL'nLL' Ihat w()uld hL' rL'qUirn.d i dil Judit. dnd Ll)nsL4ULnily I dii ni)1 LxpfLN% dn dudit i>pinii>n i)n IhL aLL()unl4. Independent examlnÉ'r's statement In thc course ol. my cxllminalian, ni) mAtler has L(Ime 10 my dllenli()n which b)i%'LS me rLa41)nablc cau%c lo bclievc that in any mutL'ricil re%peLI lh¢ requir¢niLnl%'. lo kLLP aLLuiiniing? rL'LI)rd% in aLLordanLL with Secti()n 4411) (dl ()*' thL. 21MI.5 ALI dnLI Re ol. thL 211116 ALL()Iinti IIL'bJulatiuni, and li) prLPdfL dLLiiuiil4 whiLh aLLI)rd wilh thL aLCI)unlin¥ ri￿4)rds and Ll)mply with RL¥uldli(th Y iTrl-IhL 211111) AcL(iunt% RLgulaiiDn ulation 4 have not beL'n met, or l(> whiLh. iii Iny i)piiii()n. alllnlion Should bL drawn in ordcr lo cnablc a proper undL'r%ldndlnbT (?r IhL' dLLI)iinl% t() hL' fLdLhL(I. 13 St Andrews-Lhanb d & Ur uhart Parish Church of Scotland El Recei ts and Pa ments Account Year ended 31 December 2024 in Unr¢itrl¢ted Res¢rlcltd Fund5 Funds F.ndowmenl Total Tpt#l 2024 2024 2024 21124 2023 Reeei l)onations ote 64.448 65,55 58,fi54 Legacie Activiiics for GcneTating Funds Bank & Depo$it inierest Investment Intome 7.427 1,490 62 4,M82 955 12.3(K9 2,445 95 12,741 7.1.427 6.97R .405 74.f>l I Rental of premi%e5 Cif2ni 300 80 2,700 2.70(J 4,-109 R¢reipL% fn)m Cieneral TnLsIcc (hher receipt 4,I(19 771 1.4CI 1,03g 3R4 Total Recei ts 7R.I07 10,062 88.869 77,190 c.osts of Renergtin% funds ChArltable actii'ities CynvernaThce cost5 Other PAyments 82.386 5 7,463 99.849 81,299 690 690 Total Pa 51.1.083 17.463 l 00.546 Rl,299 (Dellcitl l exce55 fjf keeelpts over Payments for the }'¢*r b¢fore transfer5 14,2761 (7.401) 111,677) 14.In91 Transfers 12.7811 2.781 (Defieil) / excess of Receipts over Pavments for the year 17,0571 14,h20} I l.h77) 14,1091 St Andrews-Lhanbr d&Ur Statemenl of Ilalances At 31 Dc'cember 2024 uhart Parish Church of Scotland El I'nre4trlcted Rvirfclcd F.￿d￿W.rnent Funds Funds Fund Tntal Tot•1 2024 2024 2024 21124 1023 Cash and Bank Balances ( ¢L%Ii dTxI 14iiIik balthi¥% brtsughi forward 67,772 15,OX6 20,OIX) 102.858 1 (16,967 Movement in )'ear: l)ctiLill l exic55 Ot. RcLeipts ovcr PasThcnts for thc yrnr 17.0571 14,6201 111.fi771 14,1 (￿1) C ash and Hank b￿l￿nCL% al cn(l lif ycttr N).715 2n.(l(Xl Ini'estments llt market value 2.X71 1.595 4.466 4,OXI 2.5.IIX5 25.0115 The accoiints were cipproved by the Kirk Session on 20 March 2U25 For and on behalf nf the Kirk Session St Andreivs-Lhanbrvd & Ur Notes to the Account5 Year ended 31 December 2024 uhart Parish Church of Scotland F.1 l. Trustee Remuner*tion and Related P*rtv Transa¢tlons t)uring thL yL'ar oi)e Iru51¢¢'5 ILceii'ed reimbuTheTn¢nl (if exp¢nscs Incu￿ed totalling £288. In addition the following Membl.￿ ill- th¢ Kirk Session receii'ed remuneraiinn l()r pr()i i%ii)n of their seT%'lce% during the year as follou'4' (."hurch OtTiccr £2,705 ani4 I180 for ntrintcnance to propcrty. There arc no separkiely regi%l¢red chariiies unoer ihc LUT]Irt)l 01- some ()riall i)f the congregation's charity irusiees. 2. M¢ivemeDts in Funds AtlJ*n Al.11 Dec 2024 Rtctlpl P*yrnents Tr•nsfers 2024 Bank Bal%nees L'nrestricted funds Ik%i8naled I'ounb) C"hurch Fund ("hildrLm'% ￿Orker (-&sh Ac&ouni 532 20 136 674 iSU) Thrill Shup Appeal Fund (icncTal Fund 7.833 119 17.834 5.?•3 ItJ.552 fiI.IA9 4ll.1S Xl.O81 Restricted funds LLd% for Cjrowth 1.700 ?.332 Stt]aft Mclk)nald McTnori81 Fund 1.052 I.IIW> Ileneyolent FuThJ 32 The Ji)hn Humphrey BequeEi Fund The AlihLa Imlah MLnM)rial Trust Flomw 463 1.197 41? 10 Hami%h NILt)oNld l.tgai ¥'orship Manager Softwwe 'ornan's (iuild 5.IV? 31XI 31JJ 1.14A 5.572 15.086 17 944 C.hrisiian Aid i.l)92 lo.￿2 13.225 17.4fi3 50 Endowment funds Johtt Hllmphrey Flcque4 Futtd Total funds I i}I,RSS R%.X69 IW.54& 16 (it Andrews-Lhanb .d & Ur uhart Parish Church of Scolland Fl r*nles t(b the Accounts continued Year ended 31 December 2024 in 2. Moi'ements in Funds Ini'e5tments at market Value AtlJx At31 Dtc 2024 Rrtelpts Tr*nsfers 2024 Unrestricted funds DLsigndicd Fabric Fund 2.6?3 248 2.871 24 2.871 Reslricted funds ￿¢￿in ￿li[)￿nald ML5Yx)rial Fur 875 82 957 4LnLVI)ILni l.und 55 1.458 137 1.595 Total 4.081 3N5 4.466 Pur ses of De51 nAted Funds Yi)ung C'hurch fund.- ThL Trustees haN'e set aside funds for use by the children's group ages 3 10 teens. C'hildrLn's Worker Cash Account.. floai for u.se by the Children's Worker Thrill Shop.. The Trustccs currently divide the pr(Kee(Ls of the Thrift Shop betwccn the Appeal Fund 2,:. and C'hristian Aid 1 3. Appeal Fund.. Incomc comes from 2.3 of the Thrift Shop thkings. Can be expended at (he diSLrelion of ihe Trn%lee%_ Pur Ses of Restrlcted Funds SLLd.% l()r Cjrow'ih 1% [(} bL' u.sLd for paying the expense5 of delievering Actii'e Church Siuan McDonald Memorial Fund: This fund is to be uscd in connection wilh benefit to children. BLnevi)Icni Fund.. Til bc used for disbursement to nccdy wsons ai ihc diqcrclion of the minister. The JiTrhn Humphrey Bequetst Fund.. The income from this Fund can be u4cd for the upkeep and maintenance of the c.hurch buildings, boundary walls. gales & garden in froni ot'the Chur¢h. Thc Alihca Imlah Memi)rial Trust FloM-er Fund .. Can bc used for an), cxpcndiiurc in connection 'ith fl()wers for the ChurLh. The 14amish McDonald Legacy is io be used io help provide extrd aids and comforts for the LldLrly or disahlcd. Wvr.%hip Mandger S(pftware.' This donation is to be used to purchose 50ftwdre for worship use. Wunian'% Cjuild.. Funds raiscd are used for Guild projects. L hristian Aid= Funds arc raised from aciivilics organiscd by the fundraising comtnittcc with all proceeds being donaled io Christian Aid. 113 of the Thrift Shop takings are donated. Pur 05es of F.fftdo￿me￿1 Fund ThL John HuTnphrcy Bcqucsi Fund.. The income from this Fund can ugcd unly for the upkeep and maintenance of thc Church buildings, boundary walls, gales & garden in front ofihe Church St Andrews-l.h2nbr d&Ur uhart Parish Church of Scotland F.1 in Notes to the Accounts continued Year ended 31 December 2024 Unrestrlcted Restrl¢t¢d Funds Fund F.nd￿WmeDt Funds Tot•1 Tolal 21124 2024 2024 2024 2112.1 3. Analvsi$ of Donati(bn$ WFO Scheme (non Gift Aid) Ciirt Aid Donations 5,039 4.4(Tr3 -14.711.3 111.1 (14 3,4?0 6.1174 34.391 Tax RcLuwered on (iift Aid Donaiions Qrdinary Offerin&$11)pen Plaiel Other nffenng%. D(Inaiii)n8 etc 2.897 2,897 11.797 65.556 977 64.448 1.108 4. Analvql$ of Payments Costs of Renera¢in% funds Charitable actiiities Ciiving ti) ¥row Ifornierly M&MI Mission 23.96.3 10.ioo 1,972 26.X2() I n.lin 91f> 10,100 PT¢.%h￿cry dues Mini4lcr's cxpen%c Ministerial Assistance 2.993 2.993 2.726 l.hhfi tA)cum Minister & Pulpit supply ()thcT sthffing cosis Fabric repai￿ & maintenance CtsunLIl Tax I rate% 11.879 6.-52.f 197 11,879 fi,525 197 Hcat ¥nd light Tn4urance 4.370 3.233 51)_S -3,187 2.h94 3,233 ()IhcT building costs ChurLh i)￿lee Lypcnses Organ & m￿SiC Printing. Etstinnery and TM)%tage Other cxpcn5es 588 4_32 995 301 18.$74 99.Y4 IS2,3116 17.4()3 CNovernaThce eosts Indcpcndent examiner's fces Other payments Purcliasc of a&%cis 90 69Q 690 690 St Andrews-l.hanbr d&Ur uhart Parish Church of Scotland F.1 in Yotes to the Accounts continued Year ended 31 December 2024 5. Minister's Stipend All C.'hurLh of SLoiland congregations contribure to the National Stipend Fund which bears the costs of all mini%tLr%' stipcnd% and Lmployer's contributions f()r national insurance, pension dnd houqing and loan fund. Mini%ter%' %tipend% dre paid in accordance with the national %tipend scale. which is related to years of service. For the year undL'r review the minimum stipend was £31.642 and the maximum stipend (in the fifth and %ub8equcnl ycars) was £38.884. 2024 2023 6. Collections for Third Parties C'hri%tian Aid IiriLludin¥ Lolleciion for Gazal Fcllawship of the Ica5t coin Ciuidc r)ogys 13.225 50 5.313 376 13.275 5,707 7. Purcha¥e of Fixed Assets C()mpuier f)90 6Yn 19 Appendix St Andrews-I,hanb d & Ur uhart Parish Church of Scotland F.1 Yeydr ended 31 December 2024 in FUNDS HF.I.D ON BF.HAI.F I)F THF. COYC.RF.CATIO BY THE CHURCH OF SC()TI.AYD C.F.NF.RAI. TRLI%TF.F. 2024 2023 CAPITAI. AC.C()UNT Credit Balances hL.Id Ji 31 DL'cember ai Lo%1 sN,*¥ I Market Value of Flalances at 31 December X5.315 XI.2M2 RF.I'F.NLIF. ,ICC'()LNT (Debit} / C redil Balance at 31 December TEMPORARI. AC.C.OLNT Pro costs Ir)ebit} I Credit Flalance ai 31 t)ecember I i.n.121 20