The Church of Scotland Auchterless & Auchaber Church of Scotland Congregational Accounts Congregation No: 342052 Charity No: SC009168 2024 PAGE 1
Reference and Administrative Information Charity Name: Auchterless & Auchaber Church of Scotland Charty Registration No: SC009168 Congregation Reference No: 342052 Contact Address: ru Princi al Office-bearers Inde endent Examiner Bankers Bank of Scotland 15 High Street Turrif Page 2
Trustees. Annual Report Year ended 31 December 2024 Structure, Governance and Management Governing Document The Church is administered in accordan with the terms of the Deed of Constitution (Unitary form) Recruitment and Appointment of Trustees Members of the Kirk Session are the charity 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. Organisational Structure The Kirk Session meets at least 4 times per year and is responsible for the spiritual and temporal affairs of the church. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Refomied in tradttion and Presbyterian in polity. It exists to glorfy God and to work for the advancement 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 co- operates wtth other Churches in various ecumenical bodies in Scotland and beyond. Sunday services are held at 10.30am. Communion services continue to be held twi a year on the last Sunday of the month in April and Oct. at 10.30am Various social events are held during the year to promote the Church as being more than a °once a week" meeting place. These have included an Easter day on Good Friday aimed primarily at children. A Harvest day was held. with crafts and lunch provided. Both well attended by youngsters and parents. A "Community Cuppa" started in Oct. to provide a meeting place for all ages, meeting once a month.
Page Trustees. Annual Report (cont) Year ended 31 December 2024 Achievements and Perforniance Attendances at the regular Church services have remained fairly static during the year. In addition to the activities mentioned on page 3, other initiatives have been started. Over the last 2 years over 500 shoeboxes have been filled for Turriff Rotary Club to send to Eastem Europe. A transport scheme has been set up to get those who no longer drive to Church. More Community use of the building has been encouraged with several groups now using the meeting rooms. Financial Review The principal Sour of income is by weekly Freewill Offering envelopes. cash offerings, payment in lieu of FWO and Gfft Aid donations. 2024 saw basic income decrease by 160/0. However, Gift Aid recovered increased by £1400 due to an increase in Gift Aid giving in 2023.. Reserves Policy At the year end the Church held £29,766 in a treasurer's account of which £27,294 was unrestricted. This account is used for the daily running of the Church. The Masterson Fund (£71.742)" The Shepherd Fund {£27,460)' The Ann Thompson Bequest (£8,669) are held in Savings Accounts with Bank of Scotland to be used at the discretion of the Kirk Session as required. The Douglas Paterson Fund (£8,494) can only be used for the upkeep of the Paterson family graves therefore has not been included in the reserves of the Church and is noted for information purposes only. Likewise the Alice Forbes bequest is administered by the Finan Committee but can only be used on a restricted basis, therefore is included for information purposes only. The Consolidated Fabric Fund is held by the General Trustees for the benefrt of the congregation and can only be used for the fabric of the Church and Manse. Page 4
Trustees Annual Report {cont) Year ended 31 December 2024 Statement of Trustees, Responsibilities The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session 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 the Charities and Trust Investment (Scotland) Act 2005, the Charities 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 detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, Date..5.- S: 2 Page 5
AuGhtsrloGS & AuGhabor ChurGh of SGotland. SC 009168 Report of the Independent Examiner. I report on the accounts of the charity for the year-ended 31$t Dmber 2024 which are set out on pages 7 to 10. Respectiva responsibilities of trustees and examiner The charty's trustees are responsible for the preparation of the accounts in accordance with the tems of the Charities and Trustee Investment (ScotlarKI) Act 2006 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulations 10{1) (d) of the Accounts Regulations does not apply. It is my responsibilty to examine the accounts as required under section 44(1) (c) of the Act and to state whether parttcular matters have me to my attention. Basis of Independent examinerfs statement My examination is (arried out in accordan with Regulation 11 of the Charities Accounts {Scotland} Regulations 2006. An examination includes a review of the accounting records kept by the charity 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 ConmIng any such matters. The procedures undertaken do not provide all the evidence thal would be required in an audit, and consequently I do not express an audit opinion on the view gNen by the accounts. Indepèndent examinerfs ststsment In the course of my examination, no matter has come lo my attention 1.which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordan with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and to prepare accounts which accord with the accounting records and comply wth 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. Page 6
Auchterless & Auchaber Church of Scotland Recei tsandPa ments Account Year ended 31 December 2024 NOTE Unrestricted Funds 2024 Restricted Funds 2024 Total 2024 Total 2023 Recei Donations 16,900 16,900 18,011 Legacies 2,000 Fund Raising Events Giving Day Bank & Deposit Interest 728 728 4.510 Investment income 17,628 17.628 25.187 Other ReIpts Auchaber Receipts 49.670 49,670 11,151 Total Recei 67,298 67,298 36,338 ments Charitable Activities Auchaber Payments Cost of generating Funds 65,727 27 65,754 43.753 141 Total Pa ments 65,823 27 65,850 43,894 SurplusllDeficit) for the Year Church Alc 1,475 {271 1,448 (7,556} Surplusl (Deficit) for the year 1.475 {271 1,448 17,5561 Page 7
Auchterless & Auchaber Church of Scotland Statement of Balan$ At 31 December 2024 Unrestr1 Restrithd EThJowm•nt Total Fund8 FuDd5 2024 Total 2023 Bank & Oe sit Bala Restated.. Auchaber bal. Bank & D4K)sit Balances breught f¢mard Churrth Alds Mo¥wt in Year. &jUsIoe11dtI forthè year 25.819 2.499 28.318 35,874 1,475 12n 1,448 .5561 Bank & DeFr( 8akne86 Gqrri8d lOard 27.294 2.472 29,766 28,318 arket value IOe TrdnsJExp. 8al.2024 2023 Ann Thorn B¢qt IBOSI Shesth¢ry1 Fund IBOSI Mastll FLV IBOSI 8,575 30.979 70.971 8.575 30.979 70,971 18.369 771 21.888 27.wj 71,742 110.525 19.234 21,888 107.871 110.525 R¢ieted funds athlnlsiered ty Klrk Sesston:. PalW5 Grave Fund Pai•raon Fund l Bank of S¢xthr 8.394 8.394 100 100 8.494 8,494 8.394 8.394 Alice Fort¥a¥ 8eque5t Alice Forljes 8oqugst 180S1 Allce Forlxs Bequest (tr$f¥ to 8oSI 54.571 8,892 11.000 52.463 54.571 54.571 8.892 111.000 52.463 54.571 Ful hold on bTh•lfof the Congroglon by C. of S. Truste8S:. Revenue Alt1S01 ConsolEdal Fabric Alc1561 •t GQ5t Consolidated F•bric OJC IS61 rn4rket 10.956 113.805 136.518 4.318 131.805 151.129 A55 GfftAII ReL%rRbk 1.717 1.717 1.895 Liabliities EWK?ty bill 442 442 524 524 442 P89• 8
Auchterless & Auchaber Church of Scotland Notes to the Accounts 1. Twstse Remuneration and Relatod Party Transa¢tion5 During the year 1 trustee Ior. A. Stephen) recetved reimbursement of expenses Irrred totallirrfj £50 2. Movements in Funds. At 1 January 2024 At 31 December 2024 Receipts PayThents Trdn8fers Unrg8tri¢ted Funds Destqllated Famc Fund Designated Organ Fund DesKJnated Heat & Lit Fund Desnated Manse fat¢ Fund General Fund Sub total 1.963 1.014 8.230 1.309 13,303 25,819 40,269 1,500 1.500 2.600 21,429 67.298 {41.084) 1606} 1,148 1,908 9,730 3.338 {5711 23,562 65,823 Restricted Funds Fun(fs held By Kith Session for Poor. Graves and S. School 2,499 (27) 2.472 2,499 2.472 Total Funds 67,298 (65.8501 29,766 of Desi nated Funds The Trustees have set aside fvnds for the rnalntenan and repair of the deslgnabj area5. General fiJnd is designated for the day to day running of Ihe Church. Interest raised during the year as follows :_ Shepherd nd £369.. Masterson Fund £771," Fabr repairs relate to ts Churth and the Manse. Page 9
Unrestrictsd Funds 2024 Rostricted Funds 2024 Total 2024 Total 2023 3 DONATIONS WFO Scheme (non Gift Aid) Grfi Aid Donations Tax recovered on Gift Aid Donations Ordinary Offerings Other offerings in lieu 2.514 8,965 3,740 1,316 365 16,900 2,514 8,965 3.740 1,316 365 16,900 1,400 10,257 2,384 2,925 1,045 18,011 4 OTHER RECEIPTS - Auchaber_ Virgin AJC Tnsfer from Shepherd Fund {Roof repairs) Weddings and Fullerals 1.201 21,888 570 2.600 3.000 18.OCKI 2,000 1,038 381 21,888 570 2,600 3,000 18,000 2,000 1.038 381 1,250 1,41JO 2.200 2023) Consolidated Fabric Fund IRoof Repairs) Gift Ad Small Donations Donations Teas 1.941 375 486 Auchaber restated Insurance Rebate Interest from Gen. Fund Rebate from Opu5 energy Uncashed Cheques 2022 1,829 196 114 89 70 193 193 SSE P8yment 49.670 49,670 11.151 Page 10
Unrestricted R•$tri¢ted Funds Funds 2Q24 2024 Total 2024 Total 2023 CHARITABLE ACTIVITIES Cost of gen•rating funds Fun¢J raising Costs Offefing envelopes 45 98 141 96 96 Charitsble Activities Ministries & Mission Allocation Presbytery Dues Ministers travelling expenses Fabric Repairs & maintenance Council Tax Electricity and Gas Insurance Organ repairs & Maintenance Childn,$ 8ible$ Staffing Costs:_ Beadlelorganists Other expenses Glebe rent Website Supply Minister costs Royal British Legion. Poppy Wreath Safegaurding Training Licen CCL Turriff Printers (Sign and Banner) Christie Fencing. Forgue Glebe Misc. Reftjnds Toilet tswnning project Transfer to Shepherd Al¢ (SBSI Transfer to Gen. AIG 8.600 8.600 948 960 23,195 2,627 3,218 3.616 806 27 1.680 50 13.134 379 960 1,293 2.590 3.058 3,926 960 23.195 2,627 3,218 3,616 606 27 1,680 50 460 300 700 34 25 187 210 1,450 50 460 300 600 32 300 700 34 25 187 210 9,099 61 450 240 3.201 1,829 43,753 311 311 18.000 18.000 65,727 27 65,754 Go¥eman¢e Costs Independant Examiners fees Other Payments 65,823 27 65,850 43,894 AII (MINISTER'S STIPEND Ministers stipends and employe¢$ contributions for national insuran, pension and housing and loan fvnd. Ministers stipends are paid in accordance Ihe national stipend scale which is related to years of servi. For the year under review the minimum stipend was £31.642 and the maximum stipend in the 5th and subsequent years of service £38,884.. COLLECTION FOR THIRD PARTIES Scottish Vvar Blinded Scottish Poppy Appeal 2024 181 108 289 2023 165 101 266 Page10b