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← Ferryhill Parish Church of Scotland

2022-12-31-accounts

Ferryhill Parish Church

The Church of Scotland Presbytery of Aberdeen

Ferryhill Parish Church

RECEIPTS AND PAYMENTS ACCOUNTS Year ended 31 December 2022

Congregation No: 311847

Scottish Charity No: SC010756

A Kirk for All

Trustees’ Annual Report Year ended 31 December 2022

The trustees present the annual report and accounts for Ferryhill Parish Church for the year ended 31 December 2022.

Reference and Administrative Information

Charity Name: Aberdeen Ferryhill Parish Church of Scotland Charity Registration Number: SC010756 Congregation Reference No: 311847

Contact Address: Ferryhill Parish Church, Fonthill Road, Aberdeen AB11 6UD

Trustees

Minister

Kirk Session: Trustee Elders

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23
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Non-Trustee Elders

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(died September 2022)

Principal Office-bearers Minister: Revd Session Clerk: Church Treasu

Independent Examiner

James Milne 5 Bon Accord Square Aberdeen AB11 6XZ

Bankers

Virgin Money 62 Union Street Aberdeen AB10 1WD

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Trustees’ Annual Report Year ended 31 December 2022

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).

Recruitment and Appointment of Trustees

The Charity Trustees are the above-named Trustee Elders, who have attended at least one scheduled Kirk Session meeting during 2022 and therefore have taken part in the decision-making process of the Kirk Session. Elders of the church are chosen from members of the congregation who are considered to have appropriate gifts and skills. They have been corporately responsible for Kirk Session decisions during the year. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. During 2022 we inducted two elders who had previously served Kirk Sessions in other congregations, Hazel Clark and William Rae. Their induction was held on Sunday 23[rd] October.

Organisational Structure

The management structures comprise the Kirk Session, four Ministry Teams and a Coordinating Group. The Kirk Session is moderated by the Minister and has oversight of the whole life and service of Ferryhill Parish Church with responsibility for the spiritual and temporal affairs of the congregation. It has five scheduled meetings a year, meets at other times as required, and the Session Clerk is responsible for keeping the minutes. The four Ministry Teams are Worship, Discipleship, Friendship and Stewardship. Each has a Convener and Vice Convener and comprises elders and members who have the skills and talents relevant to the individual remits of each team. The Coordinating Group is moderated by the Session Clerk and the Assistant Clerk is responsible for minutes and record keeping. Each Team has a clear and agreed remit, as has the Coordinating Group.

Objectives and Activities

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 co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

The Kirk Session Mission Statement is:- A Kirk for All in Ferryhill In 2017, as part of Presbytery Local Church Review, the following new Vision Statement was adopted.

Who are we?

We are a worshipping community of faith, inviting and encouraging all, seeking to learn and live the way of Jesus, developing our experience of faithful living and humbly offering our service to God’s world.

What do we offer?

We offer a community which is open to all, valuing and welcoming diversity, celebrating each person’s uniqueness, recognising the uncertainty of life’s journey and offering a safe place in which questions can be expressed.

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Trustees’ Annual Report Year ended 31 December 2022

What are we doing?

We are striving to be a loving and gracious community, working together to build relationships of inclusion and acceptance, of care and concern, of friendship and support, and participating in God’s mission in Ferryhill and across God’s world.

Worship

Public worship would normally be held every Sunday at 11 a.m. In February 2022, in-person worship resumed following the lifting of Covid restrictions. The facilities of our modern audio-visual system have served us well throughout the pandemic, and live streaming of services has been greatly valued and accessed by hundreds of viewers (these features being enabled some six years ago by generous bequests). Our Minister and the Worship Team have an innovative approach to worship, including active participation in all services of worship and in Advent and Holy Week events, which during lockdown included a virtual choir whose recordings continue to be used occasionally. The use of video resources during worship is a great enhancement facilitated by our Minister’s involvement editing “Spill the Beans”, an internationally-used worship resource of great diversity. The Sacrament of Holy Communion continued to be celebrated as normal both online and in person, and also on Maundy Thursday and Easter morning. There were three Sacraments of Baptism in 2022.

Ferryhill Primary School, where the minister is Chaplain, usually has a service in the Church at the end of each term however during 2022 the minister continued virtual chaplaincy support to pupils and staff, including online assemblies as appropriate.

The Minister officiated at 15 Funerals during 2022, some in the church and others elsewhere. Care Home worship resumed at the end of 2022 and has been greatly welcomed. In 2022 our Online Congregation reduced as expected as we moved back to in-person worship. As ever, services can be viewed on our YouTube channel and Facebook, the average number of views for a given Sunday on both channels in 2022 being around 100.

Mission and Outreach

The congregation has continued its commitment to Christian Aid and Fairtrade despite the challenges of Covid, spearheaded by a dedicated group which has a particular commitment to the worldwide Christian church. We are recognised as a Fairtrade Congregation and fairly-traded goods continued to be on sale via catalogue during the Pandemic. In October our Minister joined a Christian Aid delegation to South Africa which gave him and our congregation insight into issues of housing and climate injustice and political inequality in that part of the World. He has been invited to speak to other groups about this experience since returning.

The Congregation has an ongoing commitment to Aberdeen Instant Neighbour Trust by which members of the congregation make regular donations of non-perishable foodstuffs and this has been stepped up greatly throughout 2022 in response to community needs during the Pandemic. Both congregation and community have continued to make donations amounting to an average of two weekly shopping-trolley loads. This is slightly less than during the pandemic and possibly reflects the financial constraints which emerged in the latter half of 2022. The harvest appeal, however, was generously supported with donations of tins and cans of food. The Congregation was previously part of Aberdeen Presbytery’s twinning agreement with the Presbytery of Blantyre , Malawi and was linked to Chigodi CCAP in Blantyre, participating when possible, in exchanges of stories, news and personnel. Despite the discontinuation, some congregational links have continued via WhatsApp, and in early 2022 we were able to contribute the sum of £400 from the Chigodi Fund to help with completing the Manse roof and to address harrowing conditions at the Ntcheu Women’s Prison in the Chigodi Parish and a further £523 in December 2022 towards the manse works.

Special offerings were made at Christmas for local and overseas charities nominated by the Kirk Session.

4

Trustees’ Annual Report Year ended 31 December 2022

The Coffee Shop resumed twice weekly operation in February 2022, following closure during a winter spike in Covid cases, and continued throughout the year with some new volunteers and the offer of updated Food Hygiene training.

Parish News is a quality, eight page, quarterly publication, written and edited by the Minister and a member, including contributions from members, and distributed to every household in the Parish thanks to a willing and well organised band of voluntary distributors. This is recognized and appreciated as a valuable means of communicating with the Parish and community. After some hiatus during the pandemic, in 2022 the quarterly editions have continued to be distributed to all homes in the Parish.

The Church Website has become an even more important means of communicating with a wider audience. Along with a dedicated Facebook page and the weekly MailChimp mailing, we maintained contact with all those technologically able to keep in touch. Our concerns for those unable to do so continued to be addressed by writing and sending cards to isolated members, maintaining frequent and regular telephone contact with those known to be vulnerable or lonely and personal visits resuming as soon as it was safe to do so.

Zoom has continued to be used for Kirk Session meetings in 2022, for the two Lent and Advent Study Series, and a programme of Holy Week videos were available for those unable to attend Holy Week Services in person.

Children and Young people

Following the permitted opening of our premises for young people from mid-2021, Rainbows, Brownies and Guides and the National Childbirth Trust baby & toddler group have continued to make regular use of our premises throughout 2022. In December, the welcome return of an in-person Christingle service was well attended by both adults and children and was one of the joint services held during Christmas.

Congregational Groups and Licenced Hall Users

As with activities for children and young people, all Congregational groups had to stop meeting in March 2020, but the Grant Funded installation of a mechanical ventilation system in our large hall has enabled safe use of this space since mid-2022. By the end of 2022 almost all our previously regular premises users have returned, and future marketing will encourage new users in the coming year. Some groups did find other premises to use during the intervening period. Our suite of halls is regularly used by Phoenix Theatre and Phoenix Youth; Zumba, Pilates, Badminton, Indoor Bowling and Yoga groups. From mid-March the removal of Covid Test and Protect registration and mandatory mask wearing meant that we could return to more normality, although vigilance and good sense continued to be observed. The return of Living Well Café in August was greatly anticipated by users and helpers, and it has gone from strength to strength.

Pastoral Supporters (previously known as Link Elders)

Most of the above groups have direct access to the Kirk Session through a dedicated Pastoral Supporter who is not necessarily an Elder but reports at least annually to the Session. These supporters kept contact with “their” group leaders during the pandemic and will appreciate planned face to face visits in the coming year.

Achievements and Performance

During early 2022 it became clear that the plans for Ferryhill as anticipated in last year’s Annual Report would not be as expected. Following discussions within our Kirk Session, jointly with elders of the other two congregations, and feedback to Presbytery, the Presbytery Mission Plan for our charge was approved in September 2022 as follows:

5

Trustees’ Annual Report Year ended 31 December 2022

During 2022 several opportunities were created, both social events and worship, to enable developing relationships within the three congregations, and a Steering Group comprising the Ministers and Session Clerks was set up to put together a Draft Basis of Union and a Basis of Team Ministry, both to be agreed early in 2023. The activities that have been shared during 2022 have been embraced by members of all three current congregations, and our Minister has regularly informed members of matters as they have developed, encouraging positive consideration of the way ahead and laying firm foundations for transition into what will be a very different congregation and parish in the future.

Following the Presbytery Quinquennial Property Inspection of 2017, a considerable number of property matters continued to be attended to by the Stewardship Team throughout 2022. Matters require to be prioritised based on urgency, financed according to diminishing means. The local Architect’s Practice is employed to ensure rigour in decision making. An Asset Management and Building Audit was carried out by Presbytery as required by the Church of Scotland before the Presbytery Mission Plan could be approved.

The review of our means of communicating with members, carried out during 2018, has continued to operate positively and has been of particular benefit throughout the pandemic. ~~T~~ here has been a further small increase in the number of people requesting virtual contact through the weekly e-newsletter and via Mail Chimp.

For convenience, the four Ministry Teams and the Coordinating Group have continued to meet virtually throughout 2022 and have continued to provide effective management of church affairs, particularly financial matters and budgeting, which are now presenting some considerable worrying challenges due to the economic downturn. We are currently protected from increased utility costs, but this is temporary. The desire to fund mission activity particularly to young people and the vulnerable has had to be carefully budgeted for.

The minister and neighbouring colleagues committed in 2022 to meeting weekly together in order to build the relationships between each other and to help coordinate and support each other in their posts during a time of great transition and some uncertainty about the future.

At last the 38[th] Annual Summer Club was able to take place during August 2022 amidst great rejoicing!

Numbers attending Sunday morning worship averaged around 100 prior to the Pandemic. Since then we have seen a big rise in number using the online streamed worship which had up to that point seen average views of around 10 devices receiving the live stream. By the end of 2021 around 150 devices were receiving the live stream, with a couple of hundred more streaming the service later during the week. In 2022 that number reduced to an average of just under 100 online as the numbers of people worshipping onsite within the church building increased, though not back to the same level as it had been prior to the pandemic.

Early in 2022 we appointed the post of shared Church Administrator with South Holburn Parish Church. The postholder has been challenged to adapt to different ways of working whilst keeping in mind the reality that during 2023, combined administration will be established as new administrative structures are put in place.

The Caretaker’s role has gradually begun to return to “normal” with less emphasis on monitoring of premises users and Covid supplies, whilst continuing to oversee building needs in liaison with the small property team of volunteers.

At the end of 2022, the Presbytery of Aberdeen and Shetland was succeeded by the new Presbytery of the North East and the Northern Isles. As the Convener of the Business and Finance Committee, and a member of the new Presbytery’s Business Committee, our Minister has played a very significant part in the management of the process of transition.

6

Trustees’ Annual Report Year ended 31 December 2022

Financial Review

The church's accounts have been prepared on the Receipts and Payments basis (cash received and paid), which can be used by charities with income below £250,000.

Total income was down from £142,406 to £104,487, primarily because of grants and a loan totalling £50,000 received in 2021 towards asbestos removal and ventilation works. This was offset by grants of £5,000 in 2022.

The principal source of income consists of offerings from members of the congregation. Offerings for the year were down from £63,133 to £60,069. Tax recovered on Gift Aid donations was £13,772, up from £13,516.

The large hall reopened to users when the installation of the new ventilation system was completed in midyear, and income from outside organisations using the buildings rose from £2,790 to £9,796. However, this remains considerably less than before the pandemic. The resumption of activities also resulted in an increase in income from charitable activities from £2,657 to £11,718. Other donations were down from £5,983 to £2,272 because of higher contributions in 2021 towards the asbestos works.

Expenditure for the year totalled £139,333, down from £143,235. Fabric expenditure amounted to £43,794 in 2022 including the ventilation project, as against 2021 costs of £52,801 which included the asbestos removal works. Apart from these two projects other fabric costs were down, partly because some work in the church and manse was postponed in the light of the current financial situation.

The Ministries and Mission allocation payable to the central Church increased by £5,646; following a reduction in 2021, it is now slightly below the 2020 level. Heating, lighting and cleaning costs increased, as did church office and other expenses. Salary costs show as lower by £8,318 mainly because of a recharge to third parties relating to previous years.

Reserves Policy

At the year end the Church held unrestricted funds of £29,661. £32,536 is held in designated funds for the purposes specified in note 2. The General Fund currently shows a deficit of £2,875. Sufficient funds must be kept for the upkeep of the church, halls and manse.

The church also held £22,080 of restricted funds which have been provided for the purposes specified in Note 2.

7

Trustees, Annual Report Year ended 31 December 2022 Ststsment of Trustees, Responsibilities Charity law requires the tn￿teeS to prepare fiDanci81 stalements for each financial year which show a true and fair view of the state of affairs of the clwity and its f￿￿KIal activities for that period. In preparing those financial statements, the trustees are required to: • select suitsble accounting FKilicies and then apply them eoDSiStentty' rnake judgments and estitnates that are reasonable and prudenL • stat¢ wh¢th¢r applicabl¢ accounting standards and slat¢ments of ￿MMended practice hav¢ bc¢n followcd, subject to any departures disclosed and explained in the fUL￿ClaI statements. and ' pr¢par¢ the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in 0￿rational existence. The ITUStees are responsible for ke￿Ing pmp¢r accounting records which disclose with reasonable accuracy at any time th¢ financiaI position of the charity and to ¢nable them to ensur¢ that the financial stal¢ments comply with the Cljarities and Trus*e Investment (Scoiland) Act 2005 and the Challties Accounts (Scotland) Regulattons 2006. They are also responsible for safeguarding the assets of the charity and hence for taking rea80nable steps for th¢ Prevention and detection of fraud and other irr¢gularities. Approved by the Tn￿e$ and signed on their behalf. Session Clerk

Ferryhill Parish Church SC 010756 Independent Ex%minerJ Report to the Trnstees of Ferrybill ParAsh Chur¢h I retKJrt on the accounts of the charity for the year ended 31 Decemkn 2022 which are s¢t out on pages 2 to 14. Rcspective responsibilities of trustees aDd eLqminer The charity's trustee8 are re8rK)nsible for the preparation of the accounts in accordance with the ternis of the C]wities and TnLStee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider thai the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state wh¢th¢r particular matters have com¢ ￿ my attention. Basis of independent examiner'y ytatemeDt My examinalion is carried out in accordan¢e with Regulation 11 of the Cljarities Accounts (Scotland) Regulations 2006. An examination includes a review of th¢ accounting records kept by the charity (md comparison of the accounts presented with those records. It also includes consideration of any unusual items or di￿10sureS in the accounts, and seeks explanations frotn the trustees concerning any such matters. The procedwes undertaken do not provide all the evidence would i required in an audiL and wns¢qu¢ntly I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In th¢ course of my examination, no matter has Come to my attention which gives me reasonable cawse to believe thai in any material respect the requirements: to keep accountin8 records in accordanrx with Section 44(1) (a) of the 2005 Acl and Regulalion 4 or the 2(X)6 Accounts Regulation& and to pr¢parc accounts which accord with the acrA)unting re￿rdS and comply with Regulation 8 of the 2(K16 Accounts Regulations have nol been meL or 2. to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reach Name: Professional QualificationlProfessional Body: Institute of Chartered Accountants of Scotl8nd Address: James Milne 5 Bon Accord Square Aberdeen B116XZ Date:

Receipts and Payments Account Year ended 31 December 2022

Receipts and Payments Account
Year ended 31 December 2022
Note
Receipts
Donations
3
Legacies
Income from charitable activities
Bank & Deposit interest
Investment income
Rental of premises
Grants
5
Receipts from General Trustees - loan
Total Receipts
Payments
4
Costs of generating funds
Charitable activities
Governance costs
Loan repayments
Total Payments
Transfers
Surplus/(deficit) for the year
before transfers
Surplus/(deficit) for the year		 Unrestricted
Funds
2022
£
75,388
-
-
375
1,236
76,999
9,796
-
-
86,795
102
98,404
330
-
98,836
(12,041)
-
(12,041)		 Restricted
Funds
2022
£
825
-
11,718
43
106
12,692
-
5,000
-
17,692
-
38,497
-
2,000
40,497
(22,805)
-
(22,805)		 Total
2022
£
76,213
-
11,718
418
1,342
89,691
9,796
5,000
-
104,487
102
136,901
330
2,000
139,333
(34,846)
-
(34,846)		 Total
2021
£
82,632
3,000
2,657
64
1,263
89,616
2,790
40,000
10,000
142,406
101
141,804
330
1,000
143,235
(829)
-
(829)

10

Stydtement of Balances At 31 December 2022 Funds Totsl Totsl 2022 2022 21122 21121 Note Bank & De osit Balances Bank& d¢posht baiat)c¢s brwhi foThwd 41.7(ri 44.885 86.587 87.416 Movement in yegr: Surplusl(defi¢it) for the ye8r (12.041) (22,805) (34.846) (829) Bank & depogit ￿lI￿CeS evrI￿ foTvmd 29.661 22.0 51.741 86,587 nv¢8tments at market value (Lwst £ 26.8651 30.7(KI 2.629 33.337 39.4 Assets Hall lets r￿c]vable Gift Aid RecoiYabl¢ 1775 6.5 9275 2.775 6.500 9.275 2.110 7.248 9J58 Liabilities - short-terln Christm&5 offtring5 to b¢ distTibu Unbilled heat 8Th1 light 1.024 675 1.024 675 538 2,000 2.538 2.000 3.699 1.699 Llabllltle8-10 .terni Loan The accounts were approved by the Kirk Session on For and on bthaif of the Kirk Session ILCL Iva 2D23 Se55iOD Clerk Treasurer

Notes to the Accounts

1. Trustee Remuneration and Related Party Transactions

During the year 1 trustee received reimbursement of expenses incurred totalling £1,301. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

2. Movements in Funds

Unrestricted funds
Designated Fabric Fund
Doris Sefton Memorial Fund
Miscellaneous Purposes Fund
Sanctuary & Music Fund
M McIntosh Bequest Fund
Sunday Club
Summer Club
General Fund
Restricted funds
Congregational Development Fund
Chigodi Fund
Flower Fund
Benevolent & Comfort Fund
Total funds		 At 1 Jan
2022
£
9,923
6,668
14,595
(583)
4,363
553
121
6,062
41,702
37,474
923
362
6,126
44,885
86,587		 Receipts
£
83
28
225
1,120
1,053
40
322
83,924
86,795
17,307
-
260
125
17,692
104,487		 Payments
£
(2,725)
(1,152)
-
(170)
(1,612)
-
(316)
(92,861)
(98,836)
(38,043)
(923)
(283)
(1,248)
(40,497)
(139,333)		 At 31 Dec
Transfers
2022
£
£
-
7,281
-
5,544
-
14,820
-
367
-
3,804
-
593
-
127
-
(2,875)
-
29,661
-
16,738
-
-
-
339
-
5,003
-
22,080
-
51,741

Purposes of Designated Funds

Fabric Fund: The Trustees have set aside funds for the maintenance of the church property.

Doris Sefton Memorial Fund: The Trustees have set aside funds for the maintenance of the church manse. Miscellaneous Purposes Fund: The Trustees have set aside funds for projects not covered by other funds. Sanctuary & Music Fund: The Trustees have set aside funds for costs associated with the enhancement of worship and sanctuary, including the purchase of music resources for use in worship.

M McIntosh Bequest Fund: The Trustees have set aside funds for Ministerial support.

The Sunday Club and Summer Club are church organisations for primary school children, normally holding activities on Sunday mornings and for one week during summer respectively.

Purposes of Restricted Funds

Congregational Development Fund: This is a fund for the purpose of assistance with projects beneficial to the development of congregational activities..

Chigodi Fund: This is a fund to support the twinning arrangement with Chigodi congregation in Malawi. Flower Fund: This is a fund to provide flowers for display during services of worship.

Benevolent & Comfort Fund: This is a fund to enable practical response for those in need such as the elderly and infirm of the parish and congregation.

12

3. Analysis of Donations
Offerings
Tax Recovered on Gift Aid Donations
Contributions from Cong Orgs
Other Offerings, Donations etc
4
Analysis of Payments
Costs of generating funds
Offering envelopes
Charitable activities
Ministries & Mission allocation
Presbytery dues
Minister’s expenses
Ministerial Assistance
Pulpit supply
Other staffing costs
Fabric repairs & maintenance
Council Tax
Heat and light
Insurance
Other building costs
Church office expenses
IT
Organ & music
Loan interest
Youth work
Church organisations
Other expenses
Governance costs
Independent examiner’s fees
Other payments
Loan repayments - capital		 Unrestricted
Funds
2022
£
60,069
13,772
100
1,447
75,388
102
102
53,466
1,430
1,301
-
134
8,347
8,037
3,564
5,269
5,481
2,639
6,229
726
170
-
-
316
1,295
98,404
330
-
98,836		 Restricted
Funds
2022
£
-
-
-
825
825
-
-
-
-
-
-
-
-
35,757
-
-
-
-
-
-
-
286
-
-
2,454
38,497
-
2,000
40,497		 Total
2022
£
60,069
13,772
100
2,272
76,213
102
102
53,466
1,430
1,301
-
134
8,347
43,794
3,564
5,269
5,481
2,639
6,229
726
170
286
-
316
3,749
136,901
330
2,000
139,333		 Total
2021
£
63,133
13,516
-
5,983
82,632
101
101
47,820
895
2,516
-
-
16,665
52,801
3,461
4,207
5,202
770
4,743
431
-
209
-
-
2,084
141,804
330
1,000
143,235

13

5
Grants
Grant from Baird Trust
Grant from Ferguson Bequest
Grant from Presbytery of Aberdeen
and Shetland
Grant from Central Fabric Fund
Grant from Adapt and Thrive		 Unrestricted
Funds
2022
£
-
-
-
-
-
-		 Restricted
Funds
2022
£
2,000
3,000
-
-
-
5,000		 Total
Total
2022
2021
£
£
2,000
-
3,000
-
-
10,000
-
10,000
-
20,000
5,000
40,000

In 2022 a grant of £2,000 was received from the Baird Trust and £3,000 from the Ferguson Bequest towards the cost of removing asbestos in the church. In 2021 grants of £10,000 each were received from the Presbytery of Aberdeen and Shetland and the Central Fabric Fund of the Church of Scotland for the asbestos works, and a grant of £20,000 was received from Adapt and Thrive to enable improvement of ventilation in the large hall.

6
Repayments due within one year
Repayments due beyond one year
Loan		 2022
£
2,000
5,000		 2021
£
2,000
7,000

A loan of £10,000 was received in February 2021 from the Central Fabric Fund of the Church of Scotland towards the cost of removal of asbestos in the church. The loan is repayable over 5 years at an interest rate of 5% per annum. Repayments of £1,143 are due half-yearly, on 31 March and 30 September, until 31 March 2026.

7 Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £28,700 and the maximum stipend (in the fifth and subsequent years) £35,269.

8
Collections for Third Parties
Christian Aid - Harvest Appeal
Poppy Scotland
Mental Health Aberdeen
ShelterBox
Ukraine Appeal
DEC -Pakistan Floods Appeal
Living Well Foundation
Reheboth Children's Homes Trust		 2022
2021
£
£
165
215
167
208
512
-
512
-
920
-
366
-
139
-
100
-
2,881
423

14