THE CHURCH OF SCOTLAND
DEER PARISH CHURCH OF SCOTLAND
RECEIPTS AND PAYMENTS ACCOUNTS
Congregation No: 342012
Charity No: SCO12985
Year ended 31st December 2024
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Trustees’ Annual Report Year ended 31 December 2024 Reference and Administrative Information
Charity Name:
Charity Registration Number: Congregation Reference No: Contact Address:
Deer Parish Church of Scotland
SC012985
342012 11 Pitfour Crescent Fetterangus Peterhead AB42 4EL
Trustees: Kirk Session
Principal Office-bearers
Minister: Session Clerk: Church Treasurer:
Independent Examiner
Bankers
Virgin Money 43 Broad Street Peterhead AB42 1JB
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Trustees’ Annual Report Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Unitary Deed of Constitution issued on 19 July 2013.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Kirk Session is moderated by the Minister and meets five or six times a year and is responsible for spiritual affairs within the church. Certain responsibilities are delegated, as appropriate, to the Kirk Session’s standing Committees, namely, the Finance and Fundraising Committee, the Property Committee and the Kemp Hall Committee. Ad hoc committees are formed from time to time for specific projects and activities.
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.
Deer Parish Church Activities:
Regular Services of Worship: Sunday worship in Deer Church weekly at 10.30 am.
Communion Services in Deer Church bi-monthly at 10.30 am
Twice-monthly worship at Abbey Court Care Home arranged to suit their internal calendar. Messy Church: This activity for primary school children meets ad hoc. Discussions are ongoing about involving parents from one of the local primary schools as helpers and organisers. Guild: Meets on the first Thursday of the month from October through to April at 7.30 pm in the Kemp Hall
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Trustees’ Annual Report (cont.) Year ended 31 December 2024
Achievements and Performance
In addition to our regular Sunday morning worship, other seasonal and special services were held, including Advent and Christmas services, and evening worship throughout Holy Week, culminating in our Easter Day services.
Harvest Thanksgiving was celebrated as a joint service with Longside Parish Church.
On the first Sunday of November an afternoon All Souls Service was held for those who have suffered bereavement.
Advent and Lent Bible Studies for members of both Deer Parish Church and Longside Parish Church were held via Zoom conferencing facility.
The Guild hosted the World Day of Prayer service in early March and the Guild Dedication Service was held in September during National Guild Week. The Guild continues to support the 3-year National Guild Strategy for 2024 – 2027 of ‘ Let us build a house’ with the theme for 2024 – 2025 bein g ‘Sure foundations’.
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Trustees’ Annual Report (cont.) Year ended 31 December 2024
Financial Review
The main source of income is derived from Offerings, whether by plate, WFO or Gift Aid. Expenditure shows a negative result on balances with M & M payments in deficit at previous year end now complete. We hold restricted funds which have been set aside for the provision of a disabled access ramp and other ongoing projects.
Reserves Policy
It is normally the Trustees’ policy to hold reserves of approximately two months’ expenditure including designated funds. At the year end, the Church held unrestricted cash funds of £4,214.54 in the General Account.
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Trustees’ Annual Report (cont.) Y ear ended 31 December 2024
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 financial statements comply with the Charities and
Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Date: 01.06.2025
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Deer Parish Church
SC 012985
Independent Examiner’s Report to the Trustees of Deer Parish Church of Scotland
I report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 8 to 13.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention.
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name:
Address:
Date:
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Deer Parish Church
Receipts and Payments Account Year ended 31st December 2024
| Unrestricted Restricted Endowment Funds Funds Funds Note 2024 2024 2024 Receipts 3 £ £ £ Donations28670.44 Legacies 3000.00 Activities for generating funds Bank & Deposit Interest 155.36 174.39 Investment Income 1182.33 Other Rentals of Kemp Hall 4773.92 Sale of Assets Sale of Investments Grants Receipts from General Trustees Other Receipts Total Receipts 31825.80 4948.31 1182.33 Payments 4 Costs of generating funds Charitable activities 32357.13 13873.82 Governance costs Total Payments Excess of Receipts over Payments for the year before Transfers 32357.13 -531.23 13873.82 -8925.51 1182.33 Excess of Receipts over Payments for year -531.23 -8925.51 1182.33 |
Total Total 2024 2023 £ £ 28670.44 26689.33 3000.00 1835.32 329.75 344.41 1182.33 957.17 4773.92 2275.00 37956.44 32101.23 46230.95 32429.94 46230.95 -8274.51 32429.94 -328.71 -8274.51 -328.71 |
|---|---|
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Deer Parish Church
Statement of Balances
| As at 31st December 2024 | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | |||
| Funds | Funds | Funds | Total | Total | |
| 2024 | 2024 | 2024 | 2024 | 2023 | |
| £ | £ | £ | £ | £ | |
| Bank and Deposit Balances | |||||
| Bank & Deposit balances | |||||
| brought forward | 5909.19 | 32220.80 | 1795.93 | 39925.92 | 56494.58 |
| Movement in year: | |||||
| Excess of Receipts over Payments | |||||
| for the year | -531.23 | -8925.51 | 1182.33 | -8274.51 | -328.71 |
| Bank and deposit balances carried | |||||
| **forward ** | 5295.92 | 23520.90 | 2876.79 | 31651.41 | 58485.63 |
The accounts were approved by the Kirk Session on 01/06/2025
For and on behalf of the Kirk Session and Financial Board
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Deer Parish Church
Notes to the Accounts
1 Trustee Remuneration and Related Party Transactions
During the year 1 Trustee received remuneration. Miss F Lamb received £550 for organist duties.
2 Movements in Funds
| At 1 January 2024 Receipts Payments Transfers Unrestricted funds £ £ £ £ General Fund 5122.40 30752.16 31847.13 Guild 786.79 1073.64 510.00 Restricted funds 5909.19 31825.80 32357.13 Project Account 26856.48 7417.42 Kemp Hall 5364.32 4948.31 6456.40 Endowment funds 32220.80 4948.31 13873.82 J Burnett Mortification Fund 0.00 200.00 Andrew Norrie Bequest 750.77 484.47 Bruce Bequest 1045.16 497.86 1795.93 1182.33 Total funds 39,925.92 37,956.44 46,230.95 |
At 31 Dec 2024 £ 4027.43 1350.43 |
At 31 Dec 2024 £ 4027.43 1350.43 |
|
|---|---|---|---|
| 5377.86 | |||
| 19439.06 3856.23 |
|||
| 23295.29 | |||
| 200.00 1235.24 1543.02 2978.26 31,651.41 |
Purposes of Designated Funds
General Fund: For receipt and payment of all accounts before transfer. Guild Account is used solely for the Guild purposes
Purposes of Restricted Funds
Project Account is specifically for special projects and repairs Kemp Hall Account states in the constitution that it be used solely for Kemp Hall income and expenditure
Purposes of Endowment Funds
Andrew Norrie Bequest: Funds used solely for bequests to needy Church members in the Parish. Bruce Bequest: Funds used solely for bequests to needy Church members in the Parish.
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Deer Parish Church
| CC. MC, MM 395.72 395.72 31847.1313873.82 45720.95 Governance costs Independent examiner’s fees Other payments Purchase of assets Purchase of investments £31,847.13 £13,873.82 Unrestricted Restricted Endowment Funds Funds Funds Total 2024 2024 2024 2024 £ £ £ £ 3 Analysis of Donations WFO Scheme (non-Gift Aid) 1618.00 1618.00 Gift Aid Donations 12307.80 12307.80 Tax Recovered on Gift Aid Donations 10320.42 10320.42 Ordinary Offerings (Open Plate) 2537.30 2537.30 Other Offerings,Donations,etc 5042.28 4948.31 ** 1182.33 11172.92 31825.80 4948.31 1182.33 37956.44 4 Analysis of Payments Costs of generating funds Investment Managers’ fees Offering envelopes Charitable activities Giving to Grow 13923.00 13923.00 Presbytery dues 1209.00 1209.00 Voluntary Additional Stipend Minister’s expenses 1200.00 1200.00 Ministerial Assistance Pulpit supply Other staffing costs 1155.00 1155.00 Fabric repairs & maintenance 348.50 6456.40 6804.90 Council Tax 3047.54 3047.54 Heat and light 3266.62 3266.62 Insurance 4524.26 4524.26 Other building costs 7417.42 7417.42 Church office expenses 991.89 991.89 Organ & music 413.00 413.00 Printing, stationery and postage 1065.20 1065.20 Life and Work 8.40 8.40 Other expenses 300.00 300.00 £45,720.95** |
377.30 £32,274.94 Total 2023 £ 2248.00 12421.50 4444.92 4014.34 3560.57 26689.33 10535.00 741.00 1224.00 1595.00 699.00 1494.92 4700.96 4246.29 1577.97 12.50 397.00 |
|
|---|---|---|
| £32,274.94 |
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Deer Parish Church 5 Ministerfs Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all Ministers. stipends and employers. 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 wa5 £31,642 and the maximum stipend {in the 5th and subsequent years) £38,884 2024 2023 6 Collections for third parties Poppy Scotland (Earl Haig} Christian Aid 0.00 84.00 35.15 0.00 £84.00 £35.15 12-
Deer Parish Church
| APPENDIX 1 FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES CONSOLIDATED FABRIC FUND CAPITAL ACCOUNT Credit Balances 31st December at cost £1,995.84 Market Value of Balances at 31stDecember 2024 REVENUE ACCOUNT Credit Balance at 31 December 2024 TEMPORARY ACCOUNT Debit balance at 31stDecember 2024 |
2024 £ 21,769.77 3,605.00 (2,700.00) |
2023 £ 21,254.92 |
|---|---|---|
| 2,472.03 | ||
Notes
1. If any of the above lines do not apply to your congregation for both of the years being reported then they can be removed from the note
2. The note only requires the year end figure for each year to be shown. Detailing the movements is not necessary but can be shown as additional disclosure if considered appropriate.
3. Capital and Revenue accounts are always credit balances, but Temporary accounts can be either credit or debit balances. If a debit figure this should not be included as a liability but in most cases will be recouped from property sale proceeds in due course. If this situation applies it may be appropriate to include an explanatory statement as part of the note.
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