The Church of Scotland Mortlach and Cabrach Church RECEIPTS and PAYMENTS ACCOUNTS 2024 Scottish Charity No: 010193 Congregation No: 352101
Rel¢rL'n¥L' and Adminislraiii)n Inlomiaiion - !0•4 Reg7islered Lharity Name Mortlach & Cabrach Church of Scoiland Regiisleied Lharitv Num[ SCOIOl93 CongJrcgTaiion RLfLrencL NuMr .)5?101 Coniacl Address.. TRIISTF.F-'S. IN"I"F.RIM M()I)F.RATOR %F:SSI()N C'LF.RK C(?NGREGA'I'IUNAL I'RLASURLR GIF-'r AID C()NVI.'N()R INf)l-PENDENT EXAMINER BANKf.RS I hc KDN'al lsank ol %cniland. ? l Markel Place. Ini erune, AB$13PU
MORTLACH AND CABRACH CHURCH OF SCOTLAND TRUSTEES REPORT YEAR ENDED 31ST DECEMBER 2024 The Trustees present their report and the unaudiled financial statemenls of the charity lor the year ended 3161 December 2024. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The Church is adminisiered in accordance wilh the ierms of the Unitary Constitu on. RECRUITMENT AND APPOINTMENT OF TRUSTEES Members of the Kirk Session are the charity trustees. The Kirk Session member are the elders of the Church and are chosen from those members of the Church who are considered to have appropriate gifts and skills. The Minister (or Interim Moderator), who is member of the Kirk Session, is elected by the congregation a indicted by Presbytery. Organlsational Structure The Kirk Session which meets at least five times a year is responsible for both and Ecclesiastical affairs of the church. The Kirk Session is chaired by the Mini*er (or Interim Moderator) and included three sub-groups, Finance. Property and Fa ric and Social & Fundraising. OBJECTIVES AND ACTivmES The Church of Scotland is Trinitarian in doclrine. Reformed in tradition and Presbyterian in policy. It exists to glorify God and to work for the advancement Christ's Kingdom throughout the world. As a national church tt acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministy. h co-operates with other ChurchPS in various ecumenical bodies in Scotland and beyond.
3R .DETAILS OF MORTLACH AND CABRACH CHURCH OF SCOTLAND The Parish of Mortlach and Cabrach is a union of no less than five congregati covering a very large geographical parish. Th8 current membership of the congregation is 247 with the congregation serving the Mortlach, GlenRinnes a Dufftown area in Northeast Scotland. Our minister visits Stephen Cottage Hospital in conjunction with the hospital's chaplain. wn WORSHIP There is now only one regular pla of Worship at Dufftown with the morning rvice at Mortlach Parish Church. The weekly service is held there with special ServIS at appropriate times during the year, including Easter, St Andrews, Remembrancè Sunday and Christmas. In addition, an annual service is held at Cabrach Chur¢h. We continue to welcome worshippers and are pleased to see newcomers am(kngst our regular attenders. We welcomed one new memb8r and six by transferenc0 this year. We continue lo serve teas and coflees after the service. Our live streaming has been on hold, but with an upgrade being carri8d out w should be back online soon. There is a regular reading rots and a car rota. Elders are on duty to welcome worshippers. We have a Worship group, who are always willing lo slep in whe necessary. The 'Mid-week Mix, has sadly folded as has Messy Church. The school held their Christmas Service in the Church, which was well r8C8IV The fortnightly Praise Group is well eslablished arid has taken part in various services throughout the year. They perfonmed ai a Christmas Concert organis the SWI, this was so well attended it is hoped to make it a yearly evenl. Our Minister along with the Aberlour Minisler jointly support the Speyside Car Home on a regular basis. The Church Guikl meets monthly using the Guild Theme guideline for meetin Our annual Easter Treasure Huni wenl ahead as usual. dby
THE GUILD The Guld cnntinues to meet arKI has 13 membws potential to grow. The Guild is currentty trying to attract new members. CHURCH GIVING: CHRISTIAN AID: During 2024 a collection w8s made amongst the cfjngregation for Christian 'd. POPPY SCOTLAND: Following our Refflembran Service we had a retiring Collection in aid of Poppy S(x)Iland. MACMILLAN CANCER SUPPORT: The <x)Ile(Xion tsken at our Ecumenical Christmas Sérvice went to Macmillan Cancer Support. ACHIEVEMENTSAND PERFORMANCE: Since the last Ecclesiastical Property Report was received most of the wo requiring attention to the Church and Manse has been undertaken involving considerable 8mount of organisation MAJOR REFURBISHMENT PLAN: The major work to be undertaken over the next 4years or more. include 1) The parb'tion at the r of the church to create a meeting area. 2) The fixing of a handrail lo enable disabkd a(rAss to the dnCe1 area PRESBYfERY PLANNING AND ADJUSTMENT: Following a prOsS of conSultatn and deu'yAon-making rtain adjustments in the old Presbytery of Moray *ere agreed to. Mortlach and Cabrach Church %4ill enter into a union wrth Rothes Parish Church in the near future. The congregation is looking fonvard to this new chapter in the hiOry of the church. believe it will be an opportunity to r&invigofate our involvements with the community and along wth the current Rothes church find new ways to serve in our respective communib'es.
FINANCIAL REVIEW: The main source of income is the weekly offering scheme as well as donation under the Gift Aid Scheme. We also have many members contributing their by way of regular standing order. The small gift Aid donation also helps our income. We also have an annual Christmas Appeal which is well supported members - especially those who cannot attend regularly. Restricted and unrestricted funds are noted on the Statement of Balances. Although we closed 2024 with a negative balance, we have substantial rese are positive about the way foThvard. It is the Trustees policy io hold liquid resenies for approximately three month estimated running costs expenditure approx. £10.000 and we hold reserves i Edinburgh. ff 8ring nual sand STATEMENT OF TRUSTEES RESPONSIBILITIES The members of the Kirk Session must prepare financial statements which gibe sufficienl deiail to enable and appreciation of the transactions of the Church 4uring the financial year. The members of the Kirk Session are responsible for keep proper accoLJnting records which on request, must reflect Ihe financial positi Church at that time. This must be done to ensur8 Ihat the financial statement comply with Ihe Charities and Trustees Investment (Scotland) Act 2005, the Charities Accounts {Scotland) Regulations, 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church o Scotland 2007. They are also responsible for safeguarding the assels of the and must take responsible sieps for the prevention and or detection ofc frau other irregularities. Approved by the Trustees and signed on Iheir behalf of the Church and assion Clerk)
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Mortl•ch & Cabrach Churth Receipts & PaymeTrts A01 year end% 31st December 2024 lJnrevrbrt•d Ae5trKttd Tot•ls Funds Funds Recel X124 2024 20ZJ Gift Aid t>onations lJ.098 11.098 .963 FWO Donation (non 8sft I} Ofdinry Oller8 (open pl•ttl Tax Reclairned on Gfft Aid 2.570 2.570 .726 5.893 5.89 .481 5.)66 5.266 .135 General DonatioTrs- ¥arpou5 accounts 22? 4,6412 .046 Don•tloM- sub tot•ls 19.246 J.?so 222 29,468 ,3SI .500 Weddings & Ftsnerals Fund Aaisin8 for ChuTch FuThd% Fund Rais4n8 for sendin810 Ch¥nlie5 Bank Interest 1,750 609 .889 697 697 646 548 404 Investrnent Incorne 1,712 796 2.1 3,812 7% .926 ,340 .059 Grant recewed for Mid Week M Mlscellaneous 288 35.506 1461 37.968 Transfer of Funds fr¢Jm Invesiors Trust to I pay for replacement boiler andl frost darytagel Transfers btiween Accouryis L347 1,347 iij ,861 Tot1 Rec•lpts l•ire Pw 91 35.506 39,J15 .087 Pa ments C05t of generatin8 F¥nds Charitable Actryitie5 32.841 2.282 35,123 ,278 loo Governance Cosis l(K) Totsl p•wD¢nts Iw4¢ 91 32.941 2.uj 35.224 .378 Excess oIRoce5 ov•r Pa•Th for the year before ii•nsfers 2.565 179 2.744 .972 Tr4nsfer5 Investors Trust and internal al¢ 1.347 1,347 ,263 EAtess olRecti¥ts o¥*r p•entS for the year L516 4.091 ,709
Pale 7 Mortlach & Cabrach Church statement of Balances a5 at 31st December 2024 Tot• Fwds Funds 2024 2013 Bank& Oe B•lan( Openine Balance Blf la¢re• pa8•81 25.991 23.924 49,915 ,205 Movement in Yeir Exce$5 of Receipis Ovtr Pwheots 2.564 1,527 4.(131 ,709 k & Deposrt &14nces 0051n8 Balance Clf lyee pay8 28.555 25,451 S4,6 ,914 Investment at mark Value ste bdow Cosi138.3S31 85.576 85,576 ,344 A55eis Grfl Rerw¥ab Llabilti GraThr Fabr É9.999 99 É27 190? Of8an Fund Mrs Wilson he9 Fabnc .365.68 fl4. 8454 £5.016 th) É15. 12.(K) C(ffj8 & F4br Isa Granl Fabfk £4.086 39 £6. 3554 £9.999 02 El5. 41.14 Wilwm Fabr £3.885 67 E5. 83.92 E M.352.75 É85,$76.16 The Accoums were •pprowed tsy The KI SeMIoTh For•rMI b•h4M A Th• .' 5ion a•rk sUr
Mortlach & Cabr•ch Church Notes to the Accounls 2024 P¥•8 l. Trustte R•muner•tSon and PartyTrans•¢ikn No remuneraiion w•$ pald to •ny Trus1• In th15k¢ouniin¢Y¢4r No •xptni•s were p•ld 1oTNtees In Ihls AccountlryYe•r Uni•stsi¢i•d Funds 14.629 31.391 32.241 13.789 ch1¢ FurJ Tot•1 UN•stwlet•d 11 J62 14,786 25.M 3S,$05 32.941 28,555 R•stsl¢¢•(l Fund + un(J i.S29 1.922 2.153 Fl¢wer FUTKI 655 Organ fuTrJ YDI 4.493 1.513 7.831 2212 9,358 O•poslt Fund Oeposii Deposit YnF Toi•l D•Pol Fund 6.093 io,c IDINKJ 18.093 16.093 Toial VnrMirtct•d 25.9•1 32.941 2.212 2¢.566 Tot41 A•strlct•d 23.914 25.451 Totals 49,•15 39.314 35.223 To 4rwlth Il•c•lpts I P•ym•ntsWc P•¢• • Pufposv olUnr•strl¢t•d Fw G•n•r•l Fund. io m••t Dwrnal daytod•y costs Ct$01 I C41K4ch Church CTh4ll•ftp FLTrhd. Ih15 Fund Was sti uptor Fund A•lslni •ndto be usedtor •xp•ndltui• that efAdd not be m•t If¢m G•n•ial Fund ¥thhth• •ye•mqnl ol Klrk Sessl¢)n Puwpox ot R•irl¢t•d Funds To m•et MAnIc0St3 Irom •ppro•t¢ •ctoimis. l•. FI£. YDF Funds Fabrlt Account . NoFm•l Malntenan¢•knd ar• ¢h¥i•d lo the G•n¢rl FurKI or FOle Fw •xe•ptlM r•palri •nd IrnwoTrts r• rn•tbyfiN r•lslMty w•ol Funds In In¥•Jtors Tiust D•pot. tomltl i•ry• r•paI f•Wr•d kn Gfand Pl•r•o Chwch Or D•posll. YtyJth D•v•lwnt.A L•V¢yV Oft•d lor YfAAhWtyol Mortl•ch & C•br•ch c11th
Mortlach & Cabrach Ctturth Recel ts & Pa ments Account ear endln 315t December 2023 3An 5 od Oonations 2024 2024 n)24 23 G4ft Aid Donations 11.098 11.098 ,963 FWO Scheme (non 8th aid) Ordinary Offering loper ple Tax recovered on Gfft Aid 2.570 2.570 .726 5.892 5.892 5.266 .135 Donations to varM)us FuThds 4.420 222 4.642 9.046 21.351 ,500 Donations- sub total 29.146 121 Weddin8s & Funerals Fund Raisingfor serbdin8 to other Charitie5 Bank InteTest L750 697 697 ,095 140 404 Investment Intorne 1.712 2.IIN) 3.812 ,926 Mistellaneou5 Income 610 TrarTrsfer of funds between acctyjnts .861 Grant5 received for Mid Week Mix 796 .340 Fund Ilaisin8 for Mortl3th & Cabrath Church ,889 3S.506 2.462 J7,96J 1.347 4•.976 6.111 Transfer of Funds from In¥e5tor5 Trust 1.347 Tal Retel 6•nd8 35.506 39.315 4,087 4. Analysys ol Payments Charh•ble Acilvftles M & M Allocation GNin8to Grow Offerin8 Envelopes Minister Travel Cost5 13.588 13.588 ,4)9 178 178 133 960 Pre$bery Due5 Pulprt Supply Organist Costs Insurances Manse & Church 2.144 2.144 526 2.550 2,SSO .600 2.442 2.442 .341 Heating & ghtIng Printlll8 Stationery & Postages Fabric- Chur£h & M3nse 3.699 ,695 25 2S 585 1.923 1.923 .893 Cleaning costs incl materials Or8an & piano costs 510 510 511 292 292 210 42 Flowerslor Church 290 Fund Raising Expens Fund Raisin8 for Chafitits Manse Council Ta 213 .627 1.627 1.71 1.7( .464 Purchase Pevl cushions .913 Misc GeTr Exps Mid Week Mix costs 1.193 1.193 493 2.282 2.282 .866 nteTnal Transfer of Funds betwten atcounts ,861 283 32,841 2.283 35.124 ,278 Governance Costs l(M) i(KJ loo T•1 paents(•8Tt• wlth p•¢e$ 6 •nd81 32,941 2.283 35.124 ,378
Mortlach & Cabrath Church 2024 National Stl end Fund Contrlbuilon note All Church of Scotland CongatiOnS Contribute to Naiional StrFend Fund which bears the costs of all Minister's Stiper)d and ernployers contfibutions for national insurance. pensh?ns and hous1 loan fund. Minister's stipend a paid in actordanee with the national stipend scale. which is related to years of servKe. For the year under review the Minimum StipernJ: Maximurn Stipend.. £38,884 £31.642 Pa ents made to ChJrlties: Poppy Scotland Ukraine Appeal Dufftown in 8loom- from Fk)wer alc Macmillan Cancer Suppw)rt Christian Aid 2024 £70 2023 £79 £0 £277 £50 £50 £255 £305 £372 £290 £747 £i.fAJi It TIAS ayeed that the Offerfng at the Jolnt Chrlstrnas Ser¥ke wlth kottish Ep5xopal Church and Mortlach & Cabfach Churth be donated to thls Use.
Mortlach & Cabrach ChuTth 2024 Pa ell Appendlx Funds held oft behalf ol the Congre8atlon bv The Churth of 5cotl•nd General Trustees 5S Consolldated Fabrlc Fund Ca Ital 2024 2023 Th1$ 4¢count is tlosed and transferred to account 56 Cdi1 Balance held as at 31st December at Cost 2.828 56 Consolldated Fabrlc Fund- Ca Ital li Market Value of Balances as at 31st December 71,276 REVENUE ACCOUNT 50 Consolldated Fabrfc Fund- Revenue Credit Balance as 31st December 13.436 Ll,276 TEMPORARY ACCOUNT 85 Tem Funds Credit Balance as at 31st Decemb•r ora