## **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.
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
2. 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
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## **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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