## **THE CHURCH of SCOTLAND** ## **Auchtergaven and Moneydie Parish Church** ## **Receipts and Payments Accounts** **For the year ending 31 Dec. 2024** Congregation No: 281643 Charity No: SCO10247 Page | 1 ## Reference and Administration Information Charity name: Auchtergaven and Moneydie Parish Church Charity Reg. No. SCO10247 Congregational Ref. No. 281643 Address: Bankfoot Church Centre Tulliebelton Road Bankfoot Perth, PH1 4BS Trustees Within the Church of Scotland, the persons having general control of the management of the administration of the church are members of the kirk session and during 2024 they were: The following elders retired on 31[st] December 2023 and we thank them for their service. Principal office bearers Interim Moderator: Locum Minister: Session Clerk: Depute Session Clerks. Treasurer: ## Independent examiner Sue Climie Office Services 28 Rosemount Park Blairgowrie PH10 6TZ Main Bank Bank of Scotland 10-16 King Edward Street Perth PH1 5UT Page | 2 ## **Trustees’ Annual Report year ending 31 December 2024** Structure, Governance and Management. ## **Governance Document** The church is administered in accordance 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 are the elders of the church chosen from the members of the church. - The minister is a member of the Kirk Session and is selected by the congregation and inducted by Presbytery. ## **Organisational Structure** The Kirk Session usually meets 6 times a year and is responsible for the spiritual affairs within the church. The Finance Committee and Property Committee are sub groups delegated with certain responsibilities from the Kirk Session and report back at session meetings. ## **The role of the Church** The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify 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 ordinances of religion to the people in every parish of Scotland through a territorial ministry. It cooperates with other churches in various ecumenical bodies in Scotland and beyond. Auchtergaven and Moneydie Parish Church is linked with our neighbouring Parish of Redgorton and Stanley with whom we share our Minister. The Church building is the Bankfoot Church Centre and in normal circumstance is used 7 days a week by people of all ages in our community from children enjoying the soft play area to people making use of the cosy corner and the café. Adults and children participate in various clubs and societies. We provide facilities open for everyone in our community: - A place to worship - A focus for village life - A place where badged organisations and village clubs and societies can utilise. - A meeting place and a place where people will reach across generations to help. Support and encourage one another. - A café where people can meet each other. - The Scottish Blood Transfusion Service have started using the Church Centre for local blood donations. - A safe place for children to be. Our regular Sunday worship service is at 11.15 am and incorporates festivals and special occasions within the Christian Calendar and also includes our uniformed organisations with Thinking Day for Guides, Brownies and Rainbows. The services are recorded on DVDs and distributed to local care homes and to those unable to make it to the service. We normally hold 4 Communion services during the year including a joint one with the congregation of Redgorton and Stanley Parish. When we have Baptisms they are part of our regular Sunday worship service. Weddings and Funerals also take place within the Church Centre. Page | 3 ## **Presbytery Plan** Many discussions and deliberations continued throughout the year concerning the proposed Presbytery Plan and its sweeping repercussions. We are in a network with North Church, Letham St Marks, Riverside, Bertha Park and Auchtergaven and Moneydie. From 15th April 2024 the , our Interim Moderator was also appointed our Locum Minister. The Presbytery Plan offers us 0.25 FTE Locum Minister to serve us and our linked charge of Auchtergaven and Moneydie and a covenant agreement with Perth North Network. ## **Implementing the Five Marks of Mission.** Following on from The General assembly’s endorsement in October 2020 of the Five Marks of Mission the congregation has been striving towards their implementation. ## **To proclaim the Good News of the Kingdom.** The interim moderator was able to take a good proportion of the services and was successful in arranging pulpit supply to cover every other Sunday. Following her retirement from full-time work for Church of Scotland in April 2024 our Interim Moderator also performs the role of locum. She leads worship each Sunday and we use pulpit supply when available. Attendances remain consistent around the 35 – 40 level, although showing a slight decrease compared to previous years. A newsletter has been distributed locally twice this year and put on the church’s website. Closer links have been engendered with our linked partners at Redgorton and Stanley. These have resulted in an increasing number of joint services which are seeing healthy attendance from both parishes. A joint Bible Study group has been created which meets on a fortnightly basis. The group studied the book of Ruth and completed Pete Greig’s Prayer course. Links have been made with the St. Columba’s Church community in Stanley. And throughout the year under the heading “Celtic worship” have taken place monthly, this alternates between Luncarty Church Centre; Bankfoot Church Centre and `St. Columba’s Church in Stanley. Around 20 people attend this when able to. ## **To teach, baptise and nurture new believers.** No baptisms were conducted last year. Children were encouraged to attend services and appropriate addresses given by ministers. Good use of our audio–visual facilities was made of by visiting preachers. Our interim moderator is particularly adept at exploiting the technology to enhance her presentations. No new members were welcomed. offers daily thoughts on a weekly basis (usually going deeper into the themes explored during the Sunday worship); printed worship for anyone unable to attend church; and children’s puzzle sheet. These are available on Fridays via email. A prayer sheet is distributed monthly, encouraging daily prayer. ## **To respond to human need by loving service.** The ‘cosy corner’ created within our hall in 2023 to reach out to our local community and respond to the cost of living crisis was open to all to use on selected weekday mornings and has been increasingly well patronised, particularly in winter months. It provides a warm area where people can meet, socialise and get a hot drink. This has proved popular and is attended regularly by a cohort of local residents who do not normally attend formal church. In addition, support continues an external food pantry which is constantly available for the use of anyone who feels that they are in need. Visits are not monitored, but from the turnover of stock it is evident that it is meeting a local need. Page | 4 In response to requests from parents/grandparents from within the community and in an endeavour to have closer ties with the local school a group of retired teachers and volunteers have established a safe place for children to be during in-service days. During our pilot programme in the second half of 2024 and 2025 academic year we have established contact with 6 families living within Bankfoot, Luncarty and Stanley areas and we have welcomed the children into the church building where they have enjoyed a day of sporting activities; art; games and play. A good time has been had, and the feedback has been positive. Continuing our efforts to encourage greater participation from the younger members of the community, fruitful discussions have been had with Perth YMCA about supporting a youth initiative in the church centre. This is likely to involve a YMCA staff member being engaged in youth activities **after-school** for several afternoons a week. We are hopeful that such engagement will engender greater involvement on a longer-term basis. A “Band Night” has been started. It meets monthly to bring together those musicians who can form the core of a Praise Band. This has had a promising start. To seek to transform unjust structures of society, to challenge violence of every kind and pursue peace and reconciliation The church took retiral collections on a regular basis to send donations to Christian Aid and Disaster Appeal to address international crises. ## **To strive to safeguard the integrity of creation and sustain and renew the life of the earth** Our building was built some 17 years ago to the highest environmental standards pertaining at that time. We are conscious, however, of increasing maintenance needs. Where possible these will be met by using the most environmentally-friendly solutions. ## **Achievements and Performance** Closer links have been made with Redgorton and Stanley Parish Church and in the last year there have been 4 joint services of worship in 2024. World day of prayer service in February (in Stanley); Service followed by BBQ in May 2024 (in Bankfoot), a joint communion service at the end of September (Luncarty) and joint Christmas Eve service in Bankfoot. - The Guild meeting throughout the year - The Badminton Club for young people and adults which is very popular - Badged organisations including Rainbows, Brownies and Guides. - A baby and toddler group using the Auchtergaven room on a bi-weekly basis. ## **Baptism, Weddings and Funerals.** 12 funerals have been conducted. The Church roll is 387 a reduction of 12 since last year. ## **Website** The website is a key communication tool mainly used by people who do not attend Sunday morning services but instead connect to the church in other ways, and as such is an important part of our ministry. We are aware, however, that we do not have the resources to maximise its use and exploit its potential. Page | 5 ## **Church Magazine** Our magazine ‘Community Connect’ is delivered to all residents in Bankfoot area and publication post-pandemic resumed this year. Our Interim Moderators used it as a means of keeping residents up to date with developments. ## **Café and Catering.** Our café re-opened following the pandemic closures, although we have only been able to resource it opening two days a week. Efforts have been made to extend opening, but these have yet to reach fruition. The café relies heavily on volunteers, and we would like to thank them for their continued support. ## **Property Group** The Church Centre building is maintained in a good state of repair and in addition seasonal work such as grass cutting, weeding and other maintenance continues. We remain in debt to and his volunteers who help with these tasks. ## **Church Office** The office is open most days during the morning and from there hall lets and other bookings are managed. We are in debt to for looking after the office and keeping our systems afloat throughout the year. ## **Finance** Our finance statement is appended to the rest of this report. We would like to thank and her team for their diligence and skills in keeping our finances in order. ## **Financial Review** The congregation’s principal source of income (around 36% in the current year) is through the giving of its members. Some of our income is given through Gift Aid (0.04% has been claimed but we have still to receive tax back on the rest of 2024’s gift aid offerings). Fund raising events generated the sum of £19,162 compared to £10,775 in 2023 (an increase from 2023). Income from hall rental was £21,302 compared to £20057 in 2023 thus amounting to 26% of our income. The income from our café amounted to 3% of our income, legacies 5% and investments and interest 3%. We had Locum costs amounting to £5503 (£1716 was shared with Redgorton and Stanley to whom we refunded £858). We also had Pulpit costs totalling £2413, (shared with Redgorton and Stanley who we refunded £1206 to). Fabric and maintenance costs amounted to £983 (a decrease of 8% from 2023). Our Electricity costs amounted to £23039 (a small decrease from 2023). ## **Reserves Policy** In 2025 we are reviewing all our accounts and our running costs. Currently, our reserves amount to 4/12 of our annual running costs. ## **Volunteers** The Church and Church Centre is only able to function with the support and commitment of volunteers and we would like to thank all those who helped during this year. We hope to appoint a centre manager in 2025 to create more links with the community and to have an oversight of all that happens within the church centre. ## **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 Page | 6 financial statements comply with the Charities and Trustee Investment Iscotlandl Act 2005, the Charities Accounts Iscotlandl Regulations 2Crf)6 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2C(17. 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, Page17 Finance for 2024 Vnrestrlrted Deslgnated Re5trlcted Funds Fund5 Fund5 2024 2024 2024 Totsl 2024 Totsl 2023 Donations Lwjacies Acbvf(ies for Generating Funds Bank & De￿t interest Investment Incorne Hall Lets Sale of thets Sale of Investments Café incorne Catering IrKome Wedding5 and Funera15 Other 28998 29,478 4.096 10.804 57 2,235 21,302 27,356 3.000 10,540 43 2,088 20,057 10.804 52 582 655 21302 1981 2420 8358 929 69134 1,981 2.420 8.356 929 81,660 2,187 9,486 235 413 75,405 11,366 1,140 Costs of generating fvnds (haritsble activTties 20 75,588 20 73,746 b) 10,208 515 G0veMan￿ costs 65325 10,208 515 76.048 74.2L EXC￿ of Re¢elpts ¢w¢r Payrnents for the year before transfers 625 5,612 Transfus 1,178 625 5,612 1,699 Page18 Funds Fufid% Z024 Funds 24 Totsl Trtal 20 31D31 37,513 22.755 92299 ,599 Movenwrt ln ywr: 625 5,612 1fj99 35,840 23,380 97.911 92,298 IC£6t of investmerts £5,961) 31965 I1￿7 54,378 5L341 The aC(c￿nts were 4ppro%ed ty the Kirk on FOrar￿ cn telaif of the ￿rk Ses4)n 504lonCJert 2 Page19 Auchtergaven and Moneydle Parlsh Church Accounts 2024 l. Remuner•tlon and Related Party Transactlons No trustee or person reLited to a trustee had any per50n61 interest in any corthtt or trdnsaction entered into by the tharity during the year. 2. Movements in Funds Atljan Goln on At 31 Dec 2024 Unrestrlrted fvnds r*r*ral F￿0 Gen End Fund fv*neydle TEtst Re5eThr Funds 19,139 8.953 3,842 68,543 99 165,3251 21357 9.052 4,282 149 35.840 52 69,134 Totsl 32,031 165,3251 Designated fvnds Sunday school wrty Dan Badminkn Club Sodal Club Hollday aub Aow Gmp Gulld CwmLnty Centre 5￿Fort Greup Totsl 582 585 1,775 5,911 397 273 7,199 1,278 553 923 22,827 37,513 1861 11,9151 16,8961 133 6,214 1,278 783 1,000 23.742 38.691 372 634 1,527 11,386 11421 15571 16121 110.2081 Restricted funds Restorauon FuThJ Church of ScotlaTrJ &Jlldlry Fund Fabrtc Fund ljurth of Res&ve F￿d Fund Greenhill Beowt Benevoknt Fwd eayne TrLSt Robertxjn Saving5 Fund Robertxjn Se1￿ce Fund 15,256 15,741 98 502 1,000 538 1501 186 2.389 232 502 538 2,399 617 38 15151 2.389 232 193 22,755 193 23,380 Total 1,140 5151 Total all funds 92,299 81,660 176,0481 97,911 Page | 10 Audrtergaven and Moneydle Parlsh Church Accounts 2014 N*)tes fornilng part of the accounts {eonVd) Note 2 l¥￿t. Purp(w of UThrestrirted Funds General Fund Thls fuThJ Is used for ￿ purposes of m￿￿t￿j the everyday expenses ofthe churth. Getwal EThJo¥w)w)t Fund This fuThJ 1$ availabk ts any use the thurth, than eypenses funded by the Ge￿ra1 ￿nd. Mowdle Trust The Mmeydle TrLtsf Is also to rop up suth fund9 as reoulred. R*tve FuTrJs The Reserve Fund is used to meet any costs which cannot be met by the Genwal Fund. Purpose of Deslgnated Funds nday Schjol RJThJ Thls fuThJ 19 avallabk for the use ¢Xthe SuTrJay SdKol only. Cwnty DarKe Oub Thls fvnd Is availab￿ for the use ofthe County Dan￿ aub onty. Badminton aub This fund ig availab￿ for the u* of the Badminton aub Sc(lal CommKtee Thls fund Is avallabk for the use ￿the Sc(lal Commftt* only. Chiklren's Hol￿￿ aub This fund is availab￿ for the u* of the Chiklren's Holiday Club onty. Awr FuThd Thls fund 15 to w0V￿e flrmers tr dIS￿aY durfr*J serv*% ofworsh**. Thi5 fijnd 15 availab￿ fur the use cf the Guihy onty. Bankf*￿tt Thurch Cormiunty Cmtre supp￿ Gr￿P This furKI is availab￿ for the U￿ of Bankf*￿tt Church Communty Centre SuP￿rt Group only. Pagel 11 Auchtergaven and Moneydie Parish Church Accounts 2024 Notes forniin9 Part of the accounts (cont'd) Note 2 conL Purpose of Restrfcted Funds Rthratlon Fur Th￿e funds have been created for the purpxe of rebulldlng Chjrth of ScothTrl &Jilding Fund the thurch aTrJ communty centre folk￿Ing the de5tNction of the c4d church by fire in 2CrfJ4. Fabric FurKI The hjnd is for the Main￿antr rfthe fabric ofthe thurch's proFerty. Clvjrch of Scotlland ReseNe FLnd In reserve for the requlrem2nts of th2 churth In the fubJre. OT9an Ajrnl Greenhill eeque# Fur*l These f￿d$ have been set up b) maintain t￿ thurch arnl other MUS￿-T￿ated equipment. At present this invdves the prowsion of a r*w ¢xgan following the fire at tre old churth. The Greenhlll Beque* was to the churrh to P￿de tr the rna1ntena￿ of all rnusK-rekted equipment. BEtEvdetrt Fund Bayne Tn Th￿e knd5 ￿re Set up to prwde help to in tEed at the disrxetson of the Minlster. T RotrRrtson Thst 5a%ArvJs FuTrJ Th¥e are ￿lY for ts upkeep of the grav¢Jening balance - 1st January 2024 Transfer between fvntds lrterest receNed -359 -343 216 -12 -139 -220 -358 -220 Ftopeity costs Interest paidlAdmln cl￿$ aosing b31atKe- 31st Decernter 2024 -582 -359 Page | 14 The Church of Scotland Auchter9aven and Moneydre Parish Church Congregation No:281643, S£QIQ24Z In rEn I repK>rt aCcO￿ts of the above charity for the year ended 31" December 2024. Rwethe ruponslbllltles of tNstaes and examlnqr The charitys trustees are resPo￿lbIe forthe p￿Para￿On of the ￿COunts In aCc￿dance wlth the t￿rn5 of the Chariti￿ and TrLLSt*s (Scothnd) Act 2005 and the Charitie5 Accounts (kotlantl) R￿ulatiOnS 20[￿{aS amended). The ctsrlty trustees con5ideF that audit requlrement of Regulation 10 (IXd} of the Acccunts R￿U￿tIonS d￿5 not apply. It Is my respomibility to examine the attounts as ￿Uired uTrJeT Secti￿ 44IL)(cl of the Att to ststs whether parkncular matters have come to my attention. Basis of Indep¢Mlertfxaminerfs Statemont My examinadon Is carrted out In accordance with Regulabon 11 of the 2006 Accounts Regulations. An examlnation Includes a revlew of the accountiry r￿rdS kept by tharity a eornparw of the acc￿nts Pre$￿ted wth ihose recDrds. It al￿ Ind￿e$ con5ithrntion ot ary unugJal Items or ¢lYJ¢Ares In the accounts, and seeks explaNations from the trustees concerning ffj such matter5. The prctedur urfertsken do not provide all the evithntr that w0￿d be ryulred In an 3udl( and corGequently I do not exrress art auolt opinh)n on the VI￿4 given ty the accounts. IndgpondEnt EyJmlngrf5 Statsmwt In the course of my examinabm, no maiter ha5 come to my attEntion l. whi(h gives me reasonab￿ (ause to ￿lIeVe that in zny material respect the requiremenrs: to keep eccounting records In all))rdan￿ Sett￿n 44{11 (al cf the 2W5 Att ar*t Re3uL4tiiM 4 of tr£ 2￿6 ACCoL￿ts Regulatfjons, aTrd to PTepare accounts wk¥ch aEtgTd with the ￿c(￿jnb'￿9 records ènd cornpty Regulats¢ffi 9 of I 20fk* A£cJJnts R￿ul•ti￿r6 have not be￿ rrt or 2. to whth, in my opinion, attention thuld be drdwn In order to enable a wcyèr ￿l￿erstand1rrfj of the accounts to be reactred Name.. Pwfessknnal QualiflcationlProfes5ic)nal Pthly: MICB, PM.Dip (Institute of Certrfed 8ookkEepas) Address: 702S Page115