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 Inde￿nd¢￿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 CoT￿qUen[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 a￿1 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￿$lon￿l qualificati Addresg: Mint Accounting Ltd 63 Dock St Dundee DDI 3DU Dgte: 13 Sep 2025 Trllsttes. Annual Report Year Ended 31 December 2024 StrnctUTfy Govertsauce and Management GoY¢nbÉtsiDrtum¢nt ThcChuTcF 15 thinisi¢roA iti acWrtht￿ with ts teTh oftheunitary De&fj of Constituiion. R¢¢ruitmffit Ind Apwjintmtllt of Trwttt4 Members otthe Kirk be8510n Are tho d￿itytr￿ Th¢ Kirk Susion mthibth3arc the CId￿S of the cFwrth atsj a￿ chosen fromth05e members of the Church who gre ¢oAsi￿try. Oryani￿ti)n*I Stfutture IbeKirk Stssion Ml)ith seven iitD¢5 uyear is respoJJsibl¢ forspwitwl afrai￿ wrythin the thuTCh. Objectives and A¢tlvltles Th¢ Churcbof Scoiland isTriAitsrian in do¢trin¢ R¢fonned in tradilion aThl Prthyterian in It¢￿Stst0 ilonfy G￿¥Thd to work fnr advan¢¢rn¢nl of Chri51'5 Kingdom thraughoutthe As 8 natiotul Church it ackttowlety a distinctive call ￿dduty to bring th¢ ordinBnLrs of th¢ people li everyparish of Scotland throu￿ a t¢mioTbil Thini5try. ILciKwwwth oth Foveran Clwch Of Scotland holds at least onÈ ofwoTship eBch Suttd&y. Th¥¢ is #iBO aywth group. The church a150 OTganises sever￿ cOmm￿ty a¢tiviti¢& e.4. countrydancin& wcckly cafe snd ¢r4ft h'endship youps. Reserves Poll¢y 11 i% the T￿￿te¢s, Policy tohold reseryes Df approximately twelve rnotsdL¢ exrknditur¢ ¥lwJiJB do>1gtYdt￿ funth. Ai the y¢tr¢Dd tb¢ Church held utyestncta4 cash fvnd5 of 5,727 of which £2,256 httd b¢¢D dcoi8natrO for fabric and £407 fvrthr pU[th￿¢ Thc Chur¢h#lso hdd £16.19] of rv6th¢tsJ f￿ndS whi¢h ha￿ bxn prnyid￿ for the pth]Xys¢s spttifiEd inNote 2. Statement of Tru$leeJ' Re5poTrsibilities TheMe￿b¥S of the Ktrk Session Icotwegaiional Boanl tnusl preDaTefinancial xialeTnt￿ts vhith givc 5uff1ciaJl dclail tu an 8PPteciaiion orth¢ transaction5 of the Churth duritlg the finaMci* yeAr.'Ih¢JncrntK￿ ofthe Kirk Session I Congr¢8arional Board arc rosponsiblc for k¢epngpToFer accountiL8retords which, onrequesL must yefl*i the fin8ncJal position of tk Chur¢tL aL lime. Thls m￿[ b¢ (kmjew ¢n5ure thai lh¢ fin2ncial sweTnfflts comply Withth¢Chvities ojjd TrusteeItWtstsllcnt IScotl¥ndl Act 2(K>5. the ￿li¢S A¢¢au]ts (gcotlatsll Re8￿1**1￿￿8 2006 the ke￿1#b(}n&A￿Qllt FiDoDQV upprovod by the G¢n¢rdA8Eembly ofthe Church ttf Stotl3nd in 2007. They art 8IqoTesponsible f( fosuardins tho ChTrJroh and￿]￿t r¢￿￿n￿b]C for P￿¥￿￿tI( dloT detertion of fraud and other trttgu1BTlti￿. ApprO￿j by th¢ T￿￿te¢s 4ndS1￿Èd theirbtho]f, veran Chur 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 I￿1￿￿$ trund. £SIAJ to be invested and the intuestto ￿ used to PTovide a Chrislm& tr￿1 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 (SI￿e0 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 P*ym¢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 &M￿l[￿ ￿l￿tIOn 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¢[cp￿￿e aNd PD5 Printing￿d￿￿tsom Travel Cleani 3,542 233 1066 1967 290 6.705 Iwn(xs its& m3jnten8rth Fubric ano ￿1n￿n8￿ R¢nt ofGlek8￿ vctslles OthuwApens¢s Youth workexren*s Tfj¢81 Cb*rllable Attfvltl 824 2,423 808 267 267 53 Mlnlster'j Stspwd I ChuTch of Scotlar¢d cortgreBation5 contribute to theNationai Stip￿d 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 <11hr￿lient vearA nf*miee £l%.RR4. Collediou for Third Partlts These payments are showi in the tsble below. COll￿ted 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