The Church of Scotland Foveran Church Of Scotland Year Ending 31 Deeember 2024 RECEivfs AND PAYMENTS ACCOUNTS Congregation No: 331966 Charity No: SC 011701
Referenee and Administrntive Information 2024 Charity Na. roveran Church of Scolland Charity Registration Number: SC011701 Congregatton Reference No: 331966 Contact Addre. Holyrood Clwel Main Street Newburgh. Ellon Aberdeenshire AB416BE TruNtees Audrey Clarke, Ibidun Darnmol4 Sue Edward4 Chrffistine Fordyce, John Fordyce, Velma Macfarlane and lan Stott. Prineipal Oficc-bearers Moderator. Session ClerL: Church Treasurer: tndependent Examiner lint Accounting Ltd 63 Dock St Dundee DDI 3DU Bankers aydesdale Bank l Queens Cross Aberdeen AB15 4XU
Indend¢t Examiner's Report to the Trustees of Foveran Church of SeotlaDd Respec¢lve respollsi7pilities ol trustees and examiner The Gharity's trustees are responsible for the preparation of the accounts in accordance with the tems of the Charities aThl Tn]stee Investment (Scotland) Aet 21XIS and the Charities Accounts (Scotland) Regulalions ?006. The charity trustecs consider that the audit Tequirement of Regu]ation 10(] ) (d) of the A¢cout]ts Regulations does not apply. It is my responsibility to examine the accounts a8 required under section 44(1) (c) of the Act and to stat¢ whether particular matters hav¢ come to my attffltion. Basb of kndtpendent aaminer's stst¢ment An examination is carried out in CordanCe with Regulation I l of the Charities Accounts (Scotland) Regulations ?006. An examination includes a review of the accounting records kept by the charity and a comp&risoK of the accounts presented with those records. It also includes consideration of any unusual items or diselosures in the accounts, and seeks expl8natiorL8 from the trust¢es concernin8 any such matters. Thc procedur¢s undcrtaken do not prvvide ail the evidence that would be required in an audit, and CoTqUen[lY I do not express an audit opinion on the view given by the a¢¢ounts. Independeni examiner s gtatement In the course of tny examinatio no matter has come to my attention which Ve$ me reasonable cause to believe that tn any rnAteri respe¢t the requirements,. to keep w¢ounting r¢¢oTds in accorda¢ with Scction 44 (Ixa) of thc 2005 A¢t and Rr¥ulation 4 of thc 2000 A(wunts Regul*ions, and to Prepa accounls whi¢h aGGord with th¢ accounting records a1 cornply with Regulation 9 of the 2006 Accounts Regulations have not been met. or to whiLh, in my Opinio aitcntion should drawn in order to enable a proper understanding of the acccunts to be reached. Signed: Name: R¢levaDt PrOf$lonl qualificati Addresg: Mint Accounting Ltd 63 Dock St Dundee DDI 3DU Dgte: 13 Sep 2025
Trllsttes. Annual Report
Year Ended 31 December 2024
StrnctUTfy Govertsauce and Management
GoY¢nbÉtsiDrtum¢nt
ThcChuTcF 15 thinisi¢roA iti acWrtht with ts teTh oftheunitary De&fj of Constituiion.
R¢¢ruitmffit Ind Apwjintmtllt of Trwttt4
Members otthe Kirk be8510n Are tho ditytr Th¢ Kirk Susion mthibth3arc the
CIdS of the cFwrth atsj a chosen fromth05e members of the Church who gre ¢oAsi
veran Chur<h of Scotland Rtcti ts Pa cnts AccDUDt Y¢r Ertded JI Dc£crnb¢r 21124 UTrrtStri¢ttd F1 2021 Frynd Yrttl T•1 2•2J Rttei £23P36 £2J.O A25Jy Buk&D SubtotAI Ill¢w¢si £1.792 114128 11.971 14.2Q8 £788 £0 £1.792 4.6 £7 Ntyi¢ £169 £1 £1% 1.063 ChIrbIruVtI %Y)25S io £n IIDtficitl l EIttss •fReteipts over Plymellts fortht yeAr befort IT#$f £1.573 %1.3 TNts4fer6 (D¢fi¢itl l EACCM •f Rece4)ts ov¢r Piyments fortht yr 1 Stateme( of Bil2nc December 2024 FdI 1024 tOZ4 2•2J Bathk for J4.354 14.l22 .545 .1 Mfjvrmrikl ITr vcar.. lJ73 385 B•*&&pwiibdaTOXJ(4vnt4forward 22 7& Th¢ wereapwoved bythe Klrk Stsslon FinthCl Boudon 25lhJarwry 2025 Forkttd On bchhlf Oft Kirk Sc35M)n and F.irttslCi41 Bvard Stsslott Cltrk Trek$Mrer
Fover4n Cbureh of Seothnd StstemeDt of BAlance8 the Aetoun 31 Dt er 2024 l. Trnstee Remvntr#b"on and Relattd Party TraDsattloLB DuTillg thc year 2024. 3 tru8 rtteiveAI rettllbvrs¢melltof expenstr iti¢uryed totaUin8 £4.813. L Movtm¢Rts In FuDds AtlJtt• PAyth¢ttts TTaTr5fu5 2024 A131 2024 Unréslrirted funds nated Fabr Fyod tksitcd Mvsic Fund Generd fund Church Ofstoya1 inveytordTruJt Chureb orstslj thTK5WS Tnt Groth Fund Tota £2256 56 £0 £0 £407 £11,693 £24.998 £15. L31.795 £0 DO,422 £13,Of 4.998 £15.fAh) ts1727 31.79S Restrleted fuuds Miss Blacks Tnist Bumett Fund GelleTri Invfsirnent £198 £2%2 £9 £198 £282 £2 £687 £687 Totl Endowment LDutit¢eln¢ Cros5 Lmiit eh clrtk £1.410 .227 £8,529 £304 £671 £2.227 £8.529 £304 utit memDn Louiii MUAI t&cts CJptsin SpaidingsTn Sund& SehoDI P4rty Total £0 £671 £981 £981 £0 £0 £14121 ts heid gt31 Detethbèr 21)24 No of Ursits QLLUlliÈ 2023 GTovAh Fund 3.386 £15.4) 1.603 19.740 524J97 £24,375 Pr oses of strl ed Funds Bumett Fund- Money ladministercd by soltciton Br(Kli¢s LLPI is 5cnt to parislLCS every 3 for distribution to parishioner5 in ciro1t of at the di5fT¢tson of th¢ tllilli5ter. Mis& B1Ck,3 Fund. £3(K> to be ittw¢sted and the xnter&¥Lth bedlstrlbuted to pBrithion¢r5 in ¢ir¢uJnstancas of need. t of EndoTMllellt Yun Capt Sp8Jdirtg Trust. £500 to E¢ invested in G0Vernrtte Se£urities attdthe int¢r¢st to the dispo of the Kirk Session for Church pwpos¢& Mrs Helcn I1$ trund. £SIAJ to be invested and the intuestto used to PTovide a Chrislm& tr1 for Sunday Schuol chiliJr¢n. ljjutit Memorial FuDd. £2,01)O to be inva%ted and the inte]vst US¢4J forwjy good in the ptrish of Fov¢Tan. Loutii Chapel Clock Fund- £l.(KK> to b¢ tnvethl and the iDterest to be uxd for th¢ upkeq) of thc clock in Holyrood Chapcl. Loutit mur Tabl¢t Fund- £100 to b¢ inv¢¢4 an¢J th¢ intertA kn bc used forthe Loutit Myrai Tablets iti both church buildill8& Loutitcdtic cro Fund. £2 to be invested S] the interest used tr) w&%h the cross 8nrJJJally with soap alld water. and to paint the letters on the cross ¢v¢ry 10 ye4N If theTC is any ¢x¢tts
money. then atthe dis¢tion of the S¢ssiotL this maybe u8ed forthe upkeep of graveston in Fov¢r8n Churchy whtth b¢long to )y mÉtLiSterof the psrish who died priorto 1912. Dettthber 2014 gt¢ of Trus¢A¢eounts Totsi invested {excludin Burnctt Fund Totsl in Trust Fund Accowit The Cix)p¢rattve Bank (SIe0 ht¢T¢St Society) Totsl Trust Fund Atcoynts £4600 15,737 455 1&191 AnAIy515 of Donatio•s T•tsi Totst 2024 WFO sehefftelno GfftAid) WFOSchtmelthftAid Gift Aid Donations Tax Rxov¢red (pn GiftATdfknions t1rdinty0fferinF IO[enPlatc) Othcroftenn Total dollatiODS 1.367 2.735 4.863 1.367 2,735 4.863 4.360 837 8,875 3.493 4.548 172 939 8,668 35 837 &R75 4. AnAlysla of Pym¢nts Totsl Totsl 2D24 2fy24 2023 CoBts of enera¢iD FunthRIs1 Tothl ¢ostof fund8 169 J69 169 169 156 156 eaerAtl futtds Chlritsbk attlvhl¢4 T•tsl 2024 2024 2024 2024 Minisknes &Ml[ ltIOn its 2.79YI 6.287 3.542 2.349 1,104 233 2,066 1967 290 6.705 7.818 4.350 3,575 4,892 783 216 868 2.967 126 2.023 14e4tand Li Rat¢3 und insur&tK¢ Y¢[cpe aNd PD5 Printingdtsom Travel Cleani 3,542 233 1066 1967 290 6.705 Iwn(xs its& m3jnten8rth Fubric ano 1nn8 R¢nt ofGlek8 vctslles OthuwApens¢s Youth workexrens Tfj¢81 Cbrllable Attfvltl 824 2,423 808 267 267 53 Mlnlster'j Stspwd I ChuTch of Scotlar¢d cortgreBation5 contribute to theNationai Stipd Fund which bears the CO of 8]] JJ)i5)isleYs' s1ipends 8nd employePs¢oJ)fributions for ttation insurance. pension and housingand loJn fund. Minisiets, ttipends tr¢ pwd in accord8nce with the national stipend sc4]4 which is r¢lat¢d to year5 of Service. Minimum stipetLd £31.641 maximum stipclld iD 5th and <11hrlient vearA nf*miee £l%.RR4. Collediou for Third Partlts These payments are showi in the tsble below. COllted 2024 Pztd ra Paid Cross 269 269 269 269 TotAI
7 Corn¢r Cafe COME r)p¢nTng balance, 01 Jan 2024 C4f¥ incom¢ EXPENDITURE Café ¢05ts Donations 3.381 3.239 £ 6,620 475 1,060 £ 1,535 Total Total Income less ex nditure Bank balance clforward £ 1,704 £ 5,085 Char&tabl¢ donations includes paid to Foveran Paris]J Church of ScotIand 8 Funds held on behalf of the ¢ongreg8tion by the Church of S¢ollaBd General Trusteej Revenue Ac¢ount 2023 £0 £5.544 2024 Temporary Account 2023 £123,695 £118,846 2024