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 ordinan￿S 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 D￿mber 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 Con￿mIng 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 Re￿Ipts
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¥w￿t in Year.
&j￿UsI￿oe11dtI forthè year
25.819
2.499
28.318
35,874
1,475
12n
1,448
.5561
Bank & DeF￿r( 8akne86
Gqrri8d lO￿ard
27.294
2.472
29,766
28,318
arket value
I￿O￿e TrdnsJExp. 8al.2024
2023
Ann Thorn￿ B¢q￿t IBOSI
Shesth¢ry1 Fund
IBOSI
Mast￿￿ll 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 Congrog*lon 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 Ir￿rred 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 & Li￿t Fund
Des￿nated 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
T￿nsfer 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•$tri¢ted
Funds
Funds
2Q24
2024
Total
2024
Total
2023
CHARITABLE ACTIVITIES
Cost of gen•rating funds
Fun¢J raising Costs
Offefing envelopes
45
98
141
96
96
Charitsble Activities
Ministries & Mission Allocation
Presbytery Dues
Ministers travelling expenses
Fabric Repairs & maintenance
Council Tax
Electricity and Gas
Insurance
Organ repairs & Maintenance
Child￿n,$ 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