## **ABERDEEN: TORRY UNITED FREE CHURCH OF SCOTLAND** Scottish Registered Charity No.SC009542 A Congregation of the United Free Church of Scotland, Designated Religious Charity No.SC008167. ## **Congregation Report and Financial Statements** ## **Year ending 31 December 2024** ## **Principal place of worship and of Congregation activities:** **Torry U.F. Church, Grampian Road** **ABERDEEN** ## **Congregation Report and Financial Statements** ## **Year ending 31 December 2024** ||**Page**| |---|---| |**Contents**|**1**| |**Trustees, Office Bearers, members of Courts of the Congregation**|**2**| |**Congregation Report**|**3/5**| |**Report of the Independent Examiner**|**6**| |**Statement and Movement of Balances on Congregational Funds**|**7**| |**Notes to Financial Statements**|**7**| |**Financial Statements:-**|| |**_Receipts and Payments, all Funds_**|**_8_**| |**_Supplement Sheet and notes_**|**9**| **Page 1** ## **Office Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31 December 2024** ## _**Minister**_ **Office Bearers** _**Session Clerk (pro tem) Clerk to Deacons Court Treasurer**_ **Property Trustees** _**Session Clerk, Treasurer (ex Officio)**_ **Kirk Session** _**Minister Session Clerk Elders:**_ _**During the year Mr D. Dunn passed away**_ _**Deacons’ Court Minister Clerk Treasurer Members:**_ **Bankers Virgin Money, 62 Union Street,Aberdeen.AB10 1WD** **Independent Examiner** **Page 2** ## **Congregation Report year ending 31 December 2024** ## **1. Constitution and Principal Activities of the United Free Church of Scotland** The United Free Church of Scotland, with all the Churches of the Reformation, acknowledges as its Supreme Standard, the Word of God contained in the Scriptures of the Old and New Testaments. The Church holds as its Subordinate Standard the Westminster Confession of Faith; by its Declaratory Acts it recognises liberty of judgment on points of doctrine which do not enter into the substance of the faith; and it claims the right as duty may require, to interpret, add to, modify, or change her subordinate standards, under the promised guidance of the Holy Spirit, and with a direct responsibility to her Lord. The Church approves the emphasis of the Declaratory Acts on the love of God for all mankind, the free offer of salvation to all, the obligation of the Universal Church to make known the Gospel throughout the world, and the renunciation of coercion, persecution and intolerance in matters of religion. Accordingly this Church accepts the obligation to witness to the truth of the Gospel and to serve men in the name of Christ with regard alike to their spiritual and material welfare, both at home and overseas. ## **2. Responsibilities of the Congregation** As a Congregation of the United Free Church of Scotland this Congregation is under the jurisdiction and oversight of the superior courts of the Denomination i.e. the Presbytery of the North (in which this Congregation resides) and the General Assembly of the United Free Church in all matters pertaining to its spiritual and temporal (including financial) affairs. It seeks to exercise these obligations within its fellowship and to the people in the community of which it is part. ## **3. Responsibilities and Appointment of Office Bearers** All matters affecting the spiritual well-being and order of the Congregation is exercised by the Kirk Session of this Congregation. The Kirk Session consists of its _**Minister**_ and ruling elders. All temporal affairs (including financial) of the Congregation are administered by the _**Deacons’ Court**_ of this Congregation. The Property Trustees of the Congregation are the Ex Officio Office Bearers named on page 2 of this Report. All property owned by the congregation is held in the name of the ex officio office bearers named on page 2 and five elders and one deacon appointed in terms of the Trust deed of the congregation. The _**Minister**_ of this Congregation is appointed by the Presbytery of the _**North**_ . Elders, elected in accordance with the Practice and Procedure of the United Free Church of Scotland, along with members, elected by the Congregation at the Annual General Meeting or at a meeting of the Congregation specifically called for that purpose, form the _**Deacons’ Court.**_ Office Bearers are appointed by the Courts which they serve. All offices of the Church are open to any member in full communion. Each Congregation appoints elders to the Presbytery and to be Commissioners to the General Assembly. Presbyterianism means the government of the Church by elders. **Page 3** ## **4. Activities and Achievements** The Church sought to continue its purpose through another year of worshipping, proclaiming and serving the Lord Jesus Christ. We have gathered for worship each Sunday morning. Our evening service has continued to meet via Zoom video-link to worship and study God’s word. We have also undergirded all of our work by meeting to pray for the church in Aberdeen, Scotland and the church in the wider world, as well as praying for the concerns of that wider world. We continue to sponsor a child in Ethiopia as she progresses in her educational journey. We sought to raise our communication with the wider community via Facebook page, and also each week’s sermon available on our web-site. Our employment of a Community Outreach Worker came to a close this year. The Minister and others of the church have continued to work with the two Primary Schools and Secondary School linked with Torry. We have also continued our work amongst children through the Boys Brigade and Girls Brigade Companies, which have been served by their leaders meeting in the Church and hall together with events for the parents.. We have also hosted a number of different community and council-based events and consultations. ## **5. Financial Statements and Funds** In accordance with the Charities and Trustee investment (Scotland) Act 2005 (‘the 2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (‘the Regulations’) and being a charity with an annual gross income less than £100,000, the Financial Statements of this Congregation set out on pages 7 to 9 consist of a Statement of Congregation Funds and movements thereon during the Year ending 31 December 2019 and details of the Receipts and Payment, Surplus (Deficit), and Net Movement on Funds during the year with supplementary notes thereon where appropriate. The Receipts and Payments and Statement of Balances on Congregational Funds are set out on pages 7 to 9. The Receipts and Payments for the regular Congregation activities are shown in the General Fund and in the year amounted to £50,255.83 and £67813.11 respectively and show a deficit of £17557.30. £20,000.00 was transferred from the Reserve Fund into the General Fund. The total amount of all Congregation Funds at 31[st] December, 2024 is £67455.96. ## **6. Accounting Policies** - The main sources of income are the voluntary offerings, donations and other giving of members, adherents, and related organisations, and interest or dividends on Congregation Funds. - The Receipts and Payments of Congregation Funds are recorded and reported on a cash received and cash paid (as invoices/accounts are received) basis respectively. In the event that a commitment is made after the date of the Statement of Balances which will materially reflect on the amount of any Fund(s) this will be reported in the accompanying Notes to these Statements. - The Balances of Congregation Funds represents sums available for the ongoing work and activities of the Congregation, stating whether each Fund is Unrestricted, Designated, Restricted or Endowment and, where appropriate, for what purpose and how these Funds are held or invested. ## **7. Land and Property** Land and Property consist of Church, Church Hall together with fittings and furnishings (including communion, other ecclesiastical articles).The Congregation owns a Manse. These are held as functional property for the use of the Congregation in fulfilling its aims and mission and in which its activities are carried out and not for investment and/or resale. No market value is placed on these Assets. **Page 4** 8. Independent Examiner In accordance with the terms of 'the 2005 Act,, Section 44 (1) (c). and as a Charity falling under regulation 9. of 'The Regulations,, and not require(I to cary out an audit under paragraph 914), an Independent Examiner has been appointed in accordance with regulation 11 Df 'The Regulations, to carry out a compelenl examination of the Report and Financial Statements ofihe Congregation. The Independent Examiner's Report for the yearto 31$1 December 2024 15 on page 6. 9. Approval of Congregatlon Report and Financlal Statements The Congregation Report and Financial Statements were approved by the Deacons, Court at their méeting on 12" February, 2025 and by ihe Congregation at the Annual General Meeting held on 1 Jt March 2025. The Office Bearers authorised to sign the Report and Finance Statements on behalf of the Congregation are'.- Date li.e. date of Annual General Meeting) Page 5 Independert Examine￿5 Report to the Trustees and Office Bearers of Aberdeen: Torry United Free Church of Scotland I reFx)rt on the Report and Financial StateM￿ts of ￿ COngre￿Il0n for the year enong 31 OP￿rnber 2024 vthith are set ￿ pages 3 to 5 and 7t0 9 Respective ReapO￿lbIlItieS of Office Bearers and Trustees and Examlner The Congregation's Office Boarers and Trustee$ are responsit4e for the preparation of the Report and Accounts in aizordance with the tems of the Charities and Tw¥tee Investment (SGo11and) Ad 2005 rthe 2005 Acf) arnl the Chants"es Accounts (Scotland) Regulations 2006 ( as amended ) ('the 2006 regulalions°)The Congregation's Office Bearers and Tnjstees consider th81 the requirernents of Regulation 9 apply bjt not those of paragrath 9(4) ofthe Accounts Regulation& It is ry re#ptsnsib'lity to examine the Re￿rt and Finance Statemènts as rèwired under sectioh 44(1) (c) of th8 2005 Act and to stale Ntheth8r particular mattws have (xjme to nry attent*)n. Basis of Independent EXaMine￿S Ststement My examination is carried out li accordance vlth Regulation 11 of Ihe 2006 Regul9t1￿s. An exarrlnation includes a revsew of the accounting records kept by the ConoreoatKJn and a L￿MpariSOn of report and accounts Fxe5ented bmth those records. It a150 ndudes con&deration of any unusual items cf dsdosures in the report and acC￿nts, and seeks exKlanations from the Offi￿ bearers and trustees concerning suth mattèrs. The procedures undertaken do not provide al the evidence that w)uld be required in an audit. and consequenlty I do noi eXp￿sS an audit opnion on Ihe ifjew 9ven by the rep￿1 an¢J acLounts. Independent Examinerfs statement In the course ol ￿ examination, no matter has come lo nry attention gives me reasonatAe cause to believe that in any materia respect the requirernents: to keep accounts'ng records in accordance *ith Section 44(1) (al of the 2005 Act and R8JulatiDn 4 of the 2006 Regulations and to prepare report and ac£ounls ac£ord the accouthng records and comply with Regulation 9 of the2￿6 Regulations have not been met Signed: Name: Address: Date: Page G TORRY Unlt•d Fr•è Church of Stolland Pag•7 Statement ol Balances and Mo¥om8nt tsn Congregauon Fund8 for Year ondlng 31 Doe•mb•r 2024 Fund Natuve of Fund Balanc• Recelpts 2024 (Payments) 2024 S￿￿lus (Deffcitl Net Fund Trnnsferd Net changè on Fund B*lant• 31.12.24 Meld as 01.01.24 G•noral Unrestrlct•d Nots1 Unrostslctsd 3,440.73 76,677.51 977.69 50.255.83 67.81111 -17.$57.28 2Q.OCWJ.OQ 1111 2,442.72 .15,095.99 13.30 5.883.45 60,681.52 990.99 Virgin Money UFGT Virgin Money 5.883.45 0,581.52 990.99 4,182.25 13.30 278.24 3.9J4.01 .20,OthJ.00 Fobrf¢ Note 2 B•n•vol•nt Note 3 D8&lgnated Nots4 Man Totsl Congvegaknon Fund 81.095.93 $4.451.38 68,091.3S -13,6S3.27 D.00 .fJ,639.97 67,455.96 87.455.98 Note¥ to the Flnanclal Statements for the Year •ndlng 2024 ISwnpl• Not•9) l*urn ot Congregaiion Fund5: General Unreilrict¢d Not• 1 Ordinary receipts and payments ollhe ¢￿gregatiO￿. Offl(e Beafers m*'dES￿n8le. unre$tnd￿ lunds fcf ￿e￿ra1 re8eNes LV for spe¢ff*d purptss¢l$l. Fabrtc Re$trtded Nots2 To repairs to ext¢rn•l and internal fabrk andlorfiJnKshir4s of Church, or Klanse Benavokynt RestlGted Not• 3 To bDnovol8nt pU￿Ose$ for members, ?￿he￿nIS and those kn Ihe I￿1 eornmuThity Manie De8ign8tad Note 4 Net inGcqrM3 frryn181 of Manse. for repairs, lecoratlon and ￿fU￿1$hfflenIQl the Manse Noto S No govemance colts ar8 In￿rred durkng th• yoar. Out￿8 r8laiir¥J to gmrnw¢• are pro¥kJad voluntarity Prop•ty ChuTth Man$e.HaN Not• 6 Clvwregation propety ¥s for Ihe use of Ihe Congregation In fU￿MilYjrtl aims and Tnission to its rnunb•rs. *J￿rents 8nd the communily il seNes, nLK foT Inve51merA or resale. No m•rf¢et vakue ptaced on these prcperties. Inv•$tsD•nts Noto 7 Inve8bn8nti h8kl M bth8Kolthe Congregation Ythich *ave B Varia￿0 IA)rkel Vlue are induded In Ihe above siatemert of Bgl•rKes 81 the ¥¥lue sl the yearènd. Rewalualions ￿ring Ihe year are r8ported in the tatle abo¥e *%'Net Change In Fund C•ntlngont Llablllt108 Note 8 Finantsal Si•iemen15 present the receipts rec*ivthY ar￿ payme￿1& ￿￿edUrIng the yaar. In tha there Brt any malerk91 outslanding5.conlirqent liabili1*5 •nd l(* commlm8nts the$0 or¢ noted below.- Ther• are no contingent Iiaknblies at tho dats of thi$ Report and Finana8lStathent. PayTnents to Trustees Nots9 No payThen15 have b8en been mada to anyTr(ote• lor fv performanc¢ oflheirdutt85 as Trustees of the Congre9alion Approval ot Congrry&tion Financial Statements for the Yèar •ndlng 31 D0¢9mber 2024 as set out on Pagu 7,8.9. to $1gn. hlini8terAntertm Moderato N•m• TORRYUnited Freechwch ofscolland Receipts and PayThnt5 for￿ Year ending 31 De¢embet 20241¢ompar*ifvt b*arto 31 Decem￿2023) Pa4e8 F￿ Manse tksionaied Fabric RestrKkd T¢ Notes Deta Totsl 2023 Urttsiri¢ied 2024 R•coiFrts 1.649.44 7,067 th) 18MI7. e.443 39 2.116 00 38.092.83 1.64944 T,(*7 00 18,817.00 8.443 39 2,116 00 36.092.6J 2.W 27 7.10SQD 20.4%00 10.YJ4 22 1.74500 42.313A9 36000 1.52500 7.88500 3384 3.￿346 FtEewl 15rfi￿} Gfft A￿TaX Pap9.1 Sub Tbtats Page9.'2 9.197.00 9A07.00 9,197 00 9A07.00 13.30 4.182 25 1.41N).DO 216 llo 1.140.00 6.951.55 Sdb Total 13.30 4.18225 Re¥aluaMns Renv StsdtaÉt I.4￿.(￿j 216 rx) 1,140. 2.156.fj0 171 00 1.050 00 4.558.3Q Pa￿9..3 Sub Toral 41Y5.55 Ev Fundr4Lsry 0.0 0.0 Extrxthry Lega￿lts le.g I 0.00 ge9.4 Otherch3mE5 0.00 ge9.5 Tthl RK•tpis 0.00 419¥.55 54451.Ja SI1￿[K¥s*& NIC As%stsni Mints*r 3S,047.L 35JM7.ll6 33.$44.86 19.28U 91 70000 12000 350.rAI I,7￿. 350.QO 1.780 00 ouo 37,177.06 PU￿rtSUP[ Fee. Exp Sub Totsl 37,177.06 53,653.77 nalTax suran F￿al% IwJht Repavs. ￿keeP 6towJb3 Equpmgn( Sdb Total Stgdlast MagaEn Offte & PuNKty Sess MBc8lath8¢JUS 3203.75 3.￿.40 9.435 42 3521.11 706 S6 3 J3.75 3.%0.40 9.43542 3.521.11 7U8 66 3.13105 3.46697 S.214 97 2.15079 1.744 29 20.769.34 2Q.769.34 7600 o.oo o.oo 1.784.55 O.DO 2,060.55 Paue9.6 15.708.O7 2T6QD PayE9.1 1,506.31 27824 Pap9.ft 2.￿0 57 Support Sub Tolal 1,182.31 278.24 2,516.57 Fundra￿r￿j Denomirrat•Jn 5.19940 75.rAI 2.810 UO 8,084.40 5.19940 7500 2.810 UO ,084.40 5.3TTOO 9300 2.67U QO 8,140.00 ge9.5 Sub Totsl 0.0 0.00 M￿S Oknrthath 0.00 Pap9.5 Tctsl Payments sU￿u5 (Do￿} Net Rews IPaymnts 144. Ttansfets Fut￿5 0.00 TORRY UNITED FREE CHURCH OF SCOTLAND suP￿tmentary Sheet and Note$- Year endlng 31 De¢eml*r 2024 Pap9 Not• Detall8 of Rec8lpt& Note Detalls of PayTnents I l)ffwfjr￿s. (X Gon•ral 6 Prop•rty Gonoral Manse 3.203.75 539.81 2.116.00 Church Toial £3.20375 £3.9(X).40 £9,43542 Cojnal Tax 2 DOr￿tIOns. c￿￿sa￿On5 3￿.59 9,435.42 Heat and Lwht Repairs, [naintena￿e Equipment, Furrmshi Sub Total 3,117.79 403.32 521.11 £000 16.62146 ￿1￿88 Fabric £20.T69.34 3 Oth•r. K4'scdlan&xJ5 General 1,140.00 Repairs £000 £000 £0.00 £20.769.34 4 Extr￿rdInary l Funds Sub Total ProwrtyTotal 16.622.46 4146.aa Offic• & Publicty G4n4r ¥ Re¢*ts for and Paymemst• Mlsslot)s General 0.00 0.00 Coniributed 10.. Scnpth UnK)n IS￿￿￿￿1) Chnsban Instiiute Mlscellaneous C.C.L.l. Fre￿￿11 afteri￿ En¥elopes Easter Meal Bank Char9B5 tknnation umc lPahTrMlf￿ Fiddl P￿rtfor (*neta A$5erntAy C£lebrabon (>ft5 Ll)natson lo Sands UF GT Investtnetrt Fees General Bwevolert Tothi £2(X).00 £6792 Teal Fw SCo￿h Bible S(x• Int to Je%%ish Pewle Bamabas FuTrJ sta￿ try Me Easter Scherne £25200 £8234 £th)00 £6300 £130.00 £1605 £19500 £278.24 £1.78&66 410.(X) 1S).(X) 16.05 195.LKI 27824 278.24 5% of offentVJ5 l,E￿6.81 0.00 Contributiorts to.'- 0.00 Total payments to Mi5510ns 2.810.(X)