The Presbytery olthe North East
and the Northem Isles
THE CHURCH OF SCOTLAND
THE PRESBITERY OF THE NORTH EAST AND NORTHERN ISLES
PRESBYTERY NUMBER: 31
SCOThISH CHARITY NUMBER: SC013064
ACCRUED {SORP COMPLIANT) ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023

The Presbytery of the North East and the Northern Isles, SC013064
Table of Contents
Trustees, Report..,........................
Reference And Administrative Information .
Trustees, Responsibilities in Relation to the Financial Statements........,..................... 17
Independent Examiners Report to the Trustees .
,18
Notes Forming Part of the Financial Statements .
Appendix...........................
11
.21
.34
Page 2

The Presbytery of the North East and the Northern Isles, SC013064
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their annual report and financial statements of the charity for the year ended 31
December 2023. The linancial statements have been prepared in accordance with the accounting policies
set out on Pages 4 and 5 to the accounts and comply with the General Assembly Regulations for
Congregatlonal Finance, the Charities and Trustee Investment Iscotlandl Act 2005, the Charities
Accounts Iscotlandl Regulations 2006 las amended) and Accounting and Repoiting by Charities:
Statement of Recommended Practice 2pplicable to charities preparing their accounts in a¢¢ordance with
the Financi81 Reporting Standard applicable in the UK and Republic of Ireland effective from 1 January
2019.
Objectlves and Activities
The Church of Scotland is Trinitarian In doctrine, Reformed in tradition and Presbyierien in polity. It exists
to glorify God and to work for the adv8ncemenr of Christ's Kingdom throughout the world. As a
national Church, it acknowledges a distinctive call and duty to bring the ordinances of religlon to the
people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in
various ecumenical bodies in Scot18nd and beyond.
Presbytery is the court whl¢h is responsible for the gathered life of the Church of Scotl8nd.
This responsibility is both corporate and individual, and rests on members and off ice-bearers alike.
The collective task is the support and oversight of the local church as well as participating in the life
of the Church at General Assembly level.
The Presbytery exercises oversight and leadership over the local church's participation in Mission
and promotes sharing in the wider work of the Church. To that end the Presbytery fulfils the fuTtctions set
out in the Church Courts Act 2023 (Act 61 and takes such other Initiatives as the Presbytery sees fit
(subject always to Church Lawl.
The charitable purpose of Presbytery is the advancement of religion. Our vision is of 8 Presbytery
which, under the guidance of the Holy Spirit, encourages and enables oui congregations to re-imagin8
and renew their life and work for mission in the 21 st century, worshipping and witnessing in a sustainable
and mutually supportlve network of Christl8n communities. using well-equipped spaces strategically
located across the Piesbytery, served and led by ministry teams. with the knowledge and skills need8d to
inspire and equip our members for service and discipleship.
In fulf illing its purpose and responsibilities, the Presbytery determines the number of congregations within
its bounds and the boundaries of the parishes which they serve, as well as the distribution of ministers
and other staff within these charges. Presbytery is responsible for the induction of ministers and
for the introduction Df other staff. In the event of a congregation becoming vacant, the Presbytery
appoints an Interim Moderator to ensure that worship and pastoral care continue to be provided and
that the ongoing work of the congregation is able to contSnue.
Presbytery provldes pastoral oversight for candidates who are in training for the ministry within the
bounds. It offers resources and training to support and equip members of local congregations who are
involved in leadership roles. In addition. Presbytery provides necessery training foT those who work with
children and young people, to ensure good pr8ctice and legal compliance with the Protection of
Vulnerable Groups Scheme.
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The Presbytery of the North East and the Northern Isles, SC013064
TRUSTEES, REPORT (Continued)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Presbytery of North East and Northern Isles is committed to ecumenical engagement. Local
congregatlons are encouraged to form links Wlth congregations in partner churches overseas.
Presbytery also plays 8 role in responding to contemporary issues, which affect those wlthln Its bounds. It
nomlnates representatives to serve on the boards of several charitable bodies.
AGhievements and performance
The Presbytery of North East and Northern Isles came into existence on 1" January 2023. It was a union of
the Presbyteries of Aberdeen and Shetland, Buchan, Moray, Orkney, Gordon, and Kincardine and Deeside.
Approval for this union of Presbyteries was granted by the General Assembly in May 2022. For technical
purposes the charity number of the Presbytery of Aberdeen and Shetland was retained and renamed.
Meetings were held in January, February, April, lun8, September, November and December 2023. At the
January meeting, Rev Stella Campbell was appointed Moderator to serve for 18 months.
Recognising the large distances and time Committnent involved in travelling, all the meetings were held in
hybrid format with people joining both onsite and online via the'zoom, platform. Additionally, the meetings
were streamed online for those who might wish to obs8rve lh8 proceeding8. Fountainhall Church at the
Cross, Aberdeen, was used as a base for these hybrid meetings, utilising theif technical facilities into which
considerable time was spent to ensure as seamless an experlence as possible.
Two of our ordinary meetings were designated as all day events, including conferences sessions, and
PfBsbyters were encouraged to attend onsite. At the June meeting the guest speaker was Very Rev Dr Martin
Fair, who spoke about mission and the current state of the church and at the September meeting the guest
speaker was Katie Maclean the Aberdeenshire Refugee and Resettlement Team Leader, who spoke about
the plight of asylum seekers.
The Moderator of the General Assembly of the Church of Scotland, Rt Rev Dr lain Greenshields, visited the
Presbytery on 9, February 2023 and conducted service of worship at Holburn West Church at which Long
Service Certificates were presented.
Durlng 2023 as a consequence of the implementation of the Presbytery Mission Plan Act for the
Presbytery, a number of adjustments took place. The plan w88 formed by the bringing together of the
agreed plans for each of the constituent presbyteiies. The Presbytery organised services of worship to
celebrate these milestones In the life of congregations. The adjustments were as follows..
Unions:
Aberdeen: Hillside (High Hilton and Woodsidel
Kingshill Iskene and Kingswellsl
Aberdeen= Fountainhall (Holburn West. Midstocket, Queen's Cross, and Rubistawl
Bennachle (Blairdaff &Chapel of Garioch, Cluny, Echt & Midmar, Kemnay, Klntore. and Monymuskl
West Gordon Icushnie &Tough, Howe Trinity, Noth, and Upper Donsidel
Devana (Ferryhill, South Holburn, and St Mark's)
Peterculter IDrumoak-Durris and Peterculterl
Elgin IBirnie & Pluscarden, Elgin High, and Elgin St Giles. & St Columba'sl
Aberdeen.. Springfield ICraigi8buckler and Ruthrieston Westl
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The Presbytery of the North East and the Northern Isles, SC013064
TRUSTEES, REPORT {Continued)
FOR THE YEAR ENDED 31 DECEMBER 2023
Llnkages:
Dyce and Newmachar
The Presbytery wa8 delighted to be involved in the ordination and induction of Rev Fiona Lister (Aberdeen
nd
North 2 March 20231. the ordination and appointment of Rev Michelle McAdoo (Pioneer Mlnister, 23,
Febru8ry 20231, the ordination and introduction of Rev Dr Donald Wood IAssistant Minster in the
Presbytery of the North East and the Northern Isles, 11, July 202318nd the ordination and introduction
of Rev Anne-marie Simpson Iordained Local Minister to the Lossiemouth Area Churches in the
Presbytery of the North East and the Northern Isles, 26, October 20231. The Presbytery wishes each of
them well in their ministries.
During the year, a number of Ministers of Word and Sacrament retired or demitted, and thls was
acknowledged in the December meeting of Presbytery. At the June meeting of Presbyteiy. time was taken
to acknowledge those connected with the Presbytery. who had died duringtheyear.
During 2023, the Pre8bytery Clerk, Rev Elspeth McKay, had a period of sick leave. For the first six months
of the year, Rev Sheila Kirk acted as Presbytery Clerk pro tem, with Rev Hugh Conkey taking on the role of
Depute Clerk. During the second half of the year, Eunice Mcconnach and Ruth Mackenzie, were
appointed as Depute Clerks. Sadly, Rev Elspeth McKay resigned f rom her post at the end of the year due
to ill health and the Staffing Group began the process of recruiting a new Presbytery Clerk.
The Presbytery's Administration Officer. Mr James Buckingh8m-Hyman, continued to m8nage the
Presbytery Office and steps were taken to recruit other additional staff. This included the appointment
of Rev Dr Robert Smith as Mission Development Officer. The team will be expanded in 2024 to includo a
Youth Development Officer, a Communications Officer, and a Congreg8tion81 Support Officer. At the end
of 2023 a new treasuler, Mrs Elaine Mitchell, was recruited and started in her PDSt at the beginning of
2024.
The annual Inspection of Congregational Records and Property Books took place over a period of a
couple of months drawlng on help from Presbyters locate(J within each ol the former constltuent
presbyteries.
With a view to building connections throughout the Presbytery, roBdshows were organlsed by the
Connections and Nominations Committee and the Moderator of the Presbytery, both onsite and
online. This gave an OPPOftunity for Presbyters, Elders and mernbers of congregations to meet with one
another, to 8hare thoughts on the Presbytery and to learn more about the work of the Presbytery through
its committees and conveners.
A number of Presbyters attended the General Assembly of the Church of Scotlarld, and the Presbytery
acted upon the instructions within the Remits Booklet following the GA. This included welcoming
presentation from from Rev Dr Marjory MacLean and Rev Dr Liam Fraser on the Overture regarding Aiticle
Vlll of the Articles Declaratory in Matters Spiritual119211.
The Presbytery was pleased to contlnue working with Ihe Centre tor Ministry Studie$ at Aberdeen
University to encourage church members to attend the Worship Leader an(J Preaching Courses.
number of church members completBd their training during 2023 and are now active in leading worship.
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The Presbytery of the North East and the Northern151es, SC013064
TRUSTEES, REPORT (Continued)
FOR THE YEAR ENDED 31 DECEMBER 2023
Financial Review lexcluding commentary on investments, for which see page 81
During the period under review total Unrestricted Receipts were £262,619 of which £78,094 was cferived
from assessment on congregations within its bounds. £90.222 of one-off Unrestricted Funds transferred
from Former Presbyteries and £92,334ofCore Presbyiery Fundingfromthe AssemblyTrustees.With
Unregtricted Payments in the year totalling £193,030 there was an excess of Recelpts over Payments for
the year of £69,589, which when added to the £696 broughtforward from 2022 results in £70,285 being
carried forward to 2024. These Funds are utilised to cover the routine running costs of Presbytery
including Sa18ri8s. Travel. Off ice Accommodation and Office Expenses.
In addition to Unrestricted Funds the Presbytery has various Designated, R8Stricted and Endowments
Funds which had movements for the following during 2023:
Designated Funds
The MISS Mi¢hle Bequest provided grant payments to an indivldual of £2,500, covered Locum
Costs of£6,413 at St Georges Tillydrone and contributed £600 towards a Worship Lgaders
cours8 at Aberdeen University with further miscellaneous expenditur8 of £87, This resulted in
total Expenditure incurred during the year of £9.600. The amounts received from Investment
Income and Miscellaneous Income during the year amounted to £9.536 and £13 respectively.
During the year there was an excess of Payments over Receipts for the year of £51 which when
added to the £22,137 broughtforward from 2022 results in £22,086 being carried forward to 2024.
During the year the opening and closing balance on the New Presbytery Fund remained at
£122,121.
This resulted in a closing balance of £144.207 within the Designated Funds.
Restricted Funds
AS at 1 January 2023 the balances held within Restrlcted Funds amounted to £323,924.
During the ye8r Restricted Funds from the former Presbyteries totalling £61,800 (Gordon
Presbytery-£23,047, Moray Presbytery - £26,376 and Kincardine & Deeside Presbytery -
£12,377) were included within the NENI Accounts.
Investment Income of £20,614 was received during the year across varioLt8 Restricted Funds.
The Crown Street Property Fund received Rental Income of £2,100 and incurred Expenditure of
£5,077 of which £2,809 related to utilities. £1.128 related to other building costs and £1,140
property valuatlon costs.
The various movements noted above has resulted in the balances held withln Restrlcted Funds as
at 31 December 2023 totalling 2403,350.
Endowment funds
As at 1 January2023 the balances held within Endowment Funds amounted to £174,085.
During the year Endowment Funds from the former Kincardine & Deeside Presbytery totalling
£1,344 were included within the NENI Accounts.
Investment Income of £5,879was received duringtheyear acrossvarious Endowment Funds.
Page 6

The Presbytery of the North East and the Northern151es, SC013064
TRUSTEES, REPORT Icontlnued)
FOR THE YEAR ENDED 31 DECEMBER
2023
Endowment funds Icontinuedl
Rental Income of £4,500 was receive(J in respect ot the Presbytery Flat and Expenditure of £775
was incurred of which £695 related to insurance costs and £80 related to othei expènses.
The various movements noted above resulted in the balances held within the Endowment Funds as
at 31 of December 2023 totalling £185,034.
Funds
Funds are classified as either Endowment Funds, Restricted Funds. Unrestricted Funds or
Designated Funds, defined as follows:
Unrestricted Funds are expendable at the discretion of the Trustees in furtherance of the
objectives of the charity.
Designated Funds are Funds set aside for specific purposes and are expendable at the discretion
of the Trustees. The designation has an administrative purpose only and does not legally restrict
the Trustees. discretion to apply the Fund.
Restricted Funds are sublectto specific restrictions as to their use which may be declared bythe
donor or wSth their authority or created through legal process. but still within the wider objects of
the charity.
Endowment Funds are Funds which have been given on the condition that the original capital sum
is not reduced, but the income therelrom is used for the purpose defined in accordance with the
objects of the charity.
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The Presbytery of the North East and the Northern Isles, SC013064
TRUSTEES, REPORT (Continued)
FOR THEYEAR ENDED 31 DECEMBER 2023
Investment Policy and Performance
The value ofthe portfolio of Investments as at31 December 2023 was £765,534 compared with £688,498
as at 31 December 2022. It should be noted that £26,923 of thls Increase can be attributed to the
transfer of Investments previously held by Former Presbyteries.
The cost of Investments as at 31 December 2023was £398,013 compared with £386,146 as 8t 31
December 2022. The difference between 2023 and 2022 relates to the cost of the Investments
transferred from the Former Presbyteries.
During the year there were no realised gains or losses on Investments. The unrealised gain on Investments
during 2023 amounted to £50,113. These g8in8 arose due to the increase in market value from 2022 to
2023.
The Presbytery seeks to provide growing Income 2nd a long-term increase in the value of capital by
investingwith the Church of Scotland Investors Trust ICOSITI and by utilising the services of COSIT
Investor Managers. Investments within the Growth Fund are largely held in equities and intended to be
held on a long-term ba8is. The Income Fund is intended for medium-term investment and aims to
provide immediate high income wlth funds invested mainly within fixed interest securities. Funds are
also held in the Deposit Fund within COSIT, which is easily accessed when required. Finally, the
Presbytery has Equity Investments that generates Dividend Income.
Risk Management
The Trustees have 8 risk management Btrategy which comprises:
an annual review of the principal risks and uncertainties that the Presbytory faces.,
the establishmenr of policles, systems and procedures to mitigate the risks Identilied in the annual
review., and
the implementation of procedures designed to minimise or manage any potential impact
on the Presbytery should those risks materialise.
The Tru8tee8 consider the key risks to be:
l. financial sustainability of the Presbytery.
2. failure to meet the required regulatory standards;
a lack of personnel to carry out the work of the Presbytery.
4. A risk to the reputation in the event of a controversial decision or disciplinary event occurring
relating to a congrBgation within its bounds.
1. Flnanclal sustalnablllty of the Presbytery
Core funding is to be provided by the Church of Scotland to the Presbytery for a period of five years of
which 3 years remain. The Presbytery relies on congregational assessments for the remaining
proportlon of its flnances each year.
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The Presbytery of the North East and the Northern Isles, SC013064
TRUSTEES, REPORT (Continued)
FOR THE YEAR ENDED 31 DECEMBER 2023
The financial and spiritual sustainability of congregations has been impacted by the COVID-19
pandemSc, the demographics of congregants, and the shortage of those able to fulfil ministry roles.
There is a risk that an increasing number of congregations will be unable to pay their full
Presbytery Dues assessment. The Presbytery monitors its budget on a regular basis to
manage expenditure and encourages open communication with congregations regarding
financial challenges that they may be facing. It promotes the work of the Church of Scotland
Stewardship Consultant to help congiegatlons to raise suff icient funds. In addition, the Presbytery
18 participating in conversations with the Church of Scotland with a view to securing core funding on a
longer-term basis.
2. A failure to meetthe required regulatory standards
The Presbytery, as a charitable organisation takes seriously its responsibilities in complying with
regulatory standards. It recognises the risks involved with failing to keep UP to date with changes in
legislation or failing to maintain records in the appropriate manner.
Risks relating to standards for data protection, health and safety, saleguarding and financial reporting
etc. are managed by ensuring relevant accreditation is up to date, having robust policies and
procedures in place. and regular awareness training for staff and members working in these areas.
The presbytery believes it has sufficient competent Persons in place to mitigate these risks.
3. A lack of personnelto undertakethe work ofthe Presbytery
There has been a decrease in the number of people studying for Full Time Minlstry of Word and
Sacrament exacerbated by the numbers reaching retirement age resulting in a capacity shortfall.
This means that Ihe Presbytery is faced with a potential shortage of Ministers, oth8r Ministries Staff
and Elders to carry out the work of Presbytery at a time when former Presbyteries are being brought
together.
The committees Ot the Presbytery are active in recruiting Presbyters to theiT work. The
Presbytery is supporting a number of students in training and is working with the central offices of the
Church of Scotland in various ways to encourage more people to consider 8 C811ingto ministry.
4. A risk to reputatlon In the event of a controverslal declslon or disclpllnary event oceurrlng
relating to a congregatltsn within its bounds
The Presbytery has oversight of those in ministry roles and of congregations within its bounds. As part
of its normal business it makes regular decisions regarding resources, including people and
buildlngs. The Presbytery is also consciousthat it has oversight with regardsto discipline. The
presbytery endeavours to work closely with Presbyters when it comes to making decisions and
recognises the importanc8 of transparency and communication.
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The Presbytery of the North East and the Northern Isles, SC013064
TRUSTEES. REPORT {Contlnued}
FOR THE YEAR ENDED 31 DECEMBER 2023
Reserves Pollcy
The Trustees have considered the reserves required and have taken into account current and future
liabilities it is the Trustees, policy to hold unrestricted reserves of not less than three months expenditure
and not more than Six months expenditure. At the year end the Presbytery held unrestricted funds of
approximately £214,492 lof which £144,207 is designated funds) which, after excluding one-off amounts
transferred from former Presbyteries, amounts to between 6- and 7-months expenditure,
The Presbytery also held approximately £588,384 of endowment1£185,0341 and restricted 1£403,3501
funds which have been provided for the purposes specified in Note 16.
Strueturè, Governance and Management
Governlng Do¢ument
The Presbytery is governed in accordance with the Basis and Plan of Union, 1929, which includes, as an
appendix, The Articles Declaratory of the constitution of the Church of Scotland in matters spiritual,
In particulai, the constltution and powers of Presbyteries are specified within the Plan of Union.
In addition to the above, the business of the Presbytery of the North East and the Northern Isles is
conducted according to its Standing Orders and the Standing Orders of the General Assembly of the
Church ot Scotland where applicable and the Church Courts Act IAct Vl 20231. In order to tacilitate good
order, further local procedures have bgen adopted, which aro published annually within the Presbytery
of the North East and the Northern Isles Yearbook.
Recruitment and Appointment ofTrustees
All members of Presbytery serve as the charity trustees. Entitlernent to Presbytery membershlp Is
defined in Church Courts Act (Act Vl 20231 of the General Assembly of the Church of Scot18nd. The
present list of trustees includes those who are; Parish Ministgrs, Associate Ministers, Ministers serving
in chaplaincy appointments, retired Ministers, Ministers holding university appointments, other ordalned
Ministers who are recognised to be exercising a Ministry of Word and Sacrament, Deacons serving in
church appointments, retired Deacons, Elders elected by Kirk sessions to serve as commissioners to
Presbytery and additional Elderswho have been elected by Presbytery.
Organlsatlonal Structure
Presbyteries have an integral role within the overall structure of the Church of Scotland. They are part
of the Church of Scotland's conciliar system, in which legislative, judicial and administrative decisions.
and supervisory a¢tions. are taken corporately.
A Presbytery is a court of the church, which is superior to the Kirk session (the local court which
governs a congregation) but inferior to the General Assembly Iwhich is the suprgme court of the
church). A Presbytery operates within geographical bounds, which have been determined by the General
Assembly, and all Church of Scotlan<J congregatlons withln these bounds are represented on that
Presbytery. The membership of Presbytery includes those who act as commissioners from the lower
courts (Kirk Sessionsl. th8 Presbyt8ry Itself nominate8 those of it8 number who will attend the higher court
Page 10

The Presbytery of the North East and the Northern Isles, SC013064
TRUSTEES, REPORT (Continued)
FOR THE YEAR ENDED 310ECEMBER 2023
Structure, Governance and Management{Continued}
(the GeneralAssemblyl. In many matters, the Presbytery is the first court of appeal for local congregations.
On an annual b88is, Presbytery 81s0 considers matters, which have been remitted from the General
Assembly.
A Presbytery provides spiritual leadership and encouragement to the Ministers, Offlce Bearers and
congregations, fulfils duties proscribed by law or Instructed by General Assembly, and seeks ways of
promoting and advancing Christ's kingdom. A Presbytery also exercises supervision over all Ministers.
Deacons, Kirk Sessions, financial boards and congregatlons within its bounds and is responsible for
discipline. In fulfilling this supervisory role. each congregatSon is visited once in every five-ye8r period by
representatives from Presbytery, when its spiritual wellbeing and congregational activities are examined.
The records of every congregation are also inspected on behalf of Presbytery on an annual basis.
The Moderator, who is appointed from within Presbytery's membership and who seNes for two years,
normally chairs meetings of Presbytery. In the Presbytery of the North East and Northern Isles six meetings
per annum are scheduleij for the conduct of Ordinary business. Additional meetings rnay be called to
deal with specific matters such as the induction of a Minister.
Much of the work of the Presbytery of the North East and Northern Isles is co-ordinated by its standing
committees which are: Connections and Nominations; Property and Finance,. Training and
Development for Ministry and Mission: Church, Society and International, Planning and Deployment,
Congregational Support, Pastoral Support and a Complaints Committee. Organisation of the work of
the Presbytery is provided through the Business Committee. In addition, a Vecancy Procedure
Committee is appointed to oversee arrangements for each charge in the event of a vacancy or pending
vacancy. Day to day administration of the Presbytery of the North East and Northern Isles is managed
by the Presbytery Clerk. Depute Clerks and the Administration Officer.
Reference and Administrative Information
Trustegs who seNed from 1 January2023 (The Presbytery ofthe North East and the Northern Isles) weie:
Mrs Jeanette Abel
Mrs Elaine Adams
Revjenny Adams
Mrs Angela Aitken (appointed September 20231
Rev lan Aitken
Mrs Sylvia Aitken {resigned September 20231
Miss Pauline Alexander
Rev Bob Anderson
Mrjohn Anderson
Mrs Ruth Anderson
Mr Scott Anderson
Mrsvera Anderson
Mr Alistair Angus
Mrs Pam Auckland (resigned June 20231
Rev Brian Bain
Prof Yvonne Bain
Mr John Balsillie
Rev David Barr
Mrs Susan Beagrie
Mrs B Jean Bell
Rev Dr Amy Bender
Rev Margaret Benton
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The Presbytery of the North East and the Northern Isles, SC013064
Mr George Bersta
Rev Louis Bezuidenhout
Rev Keith Blackwood
Rev Dr Fyfe Blair
Rev Dr Jacobus Boonzaaier
Mrs Ann Bowie
Rev Barry Boyd
Rev Jean Boyd
Mr James Bremner lappointed September 20231
Rev Linda Broadlev
Mr Robin Brodie
Mrs Tracy Brook (resigned June 20231
Rev Sarah Brown
Mrs Susan Brown (resigned AuBust 20231
Rev Alastair Brute
Mrs Alison Bruce
Mrs Helen Cruddis
Mrs Alison Cumming
Rev Dr Ibidun Daramola
Mrs Alexis Darg
Mrs Jane Dargie (resigned February 20231
Mrs Shona Deldav
Mrs Elsie Dennison
Mr Bill Diack
Rev Shuna Dicks
Mr Albert Donald
Mrjim Donald
Mr Graham Douglas
Mrs Kathleen Downie
Mrs Carol Eddie (resigned Jtjne 20231
Rev Duncan Eddie
Mr5 Susan Edwards lappointed June 20231
Mrs Elizabeth Elphinstone
Rev Edward Enslin
Mrs Maureen Esson
Mr Graeme Bruce
Mrs Sheila Brumby
Mrs Margaret Buchan
Rev john Butterfield
Rev Dr Benjamin D W Byun
Rev Thomas Calder
Mr Robert Esson
Mrs Marion Ewanson (resigned June 20231
Rev James Falconer
Mr William Falconer
Ms Irene Finlayson
Mrs Jean Forbes
Mrs Linda Forbes
Rev Carol Ford
Mrs Isabel Forsyth lappointed June 20231
Rev Elsie Fortune
Mr Stuart Foster (resigned June 20231
Mrs Suzanne Foster
Mrs Elizabeth Cameron
Mrs Kathleen Cameron
Rev Stella Campbell
Rev Rhona Cathcart
Rev Irene Charlton
Mr Malcom Christie
Mrs Audrey Clark lappointed June 20231
Mr Charles Clark
Mrs Rose Clayton
Rev Jonathan Clipston
Rev Hugh Conkey
Rev James Cook
Mrs Doreen Fowlie
Mrs Irene Fowlie
Rev Robert Fowlie
Rev June Freeth
Rev Dr John Cook
Ms Linda Cordiner Iresigned June 20231
Rev Fred Coutts
Mr Donald Cowie
Mrs Kathryn Cowie
Rev Sheila Craggs
Rev Anthony Craig
Rev Gordon Craig Iresigned August 20231
Rev Dr Mary Cranfield
Mr5 Mary Crawford
Rev Simon Crouch
Rev David Galbraith
Mrs Sheila Garson lappointed September 20231
Rev Dr Edmond Gatima
Rev Dr Kay Gauld
Mr James Givan
Rev Euan Glen
Mrs Lorna Glen
Revjohn Gow
Mrs Angela Gracie
Mrs Jennifer Graham
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The Presbytery of the North East and the Northern Isles, SC013064
Mrs Lorna Graham
Mrs Ann Grant (resigned June 20231
Mr Donald Grassie lappointed June 20231
Ms Mary Gray (resigned June 20231
Mrs Louisa Greenwell
Rev Dr Melvyn Griffiths
Rev Alan Greig
Rev Kevin Gruer
Mr Robert Gunn
Dr Marshall Halliday
Mrs Alison Harrls lappointed June 20231
Rev Don Hawthorn
Mr Ewan Hav
Mrs Elaine Henderson (appointed June 20231
Rev Dr Frances Henderson
Mrs Gwendolen M Haggart (resigned January 20231
Mr Mlchael Hepburn
Mr lain Hunter
Rev David Locke
Rev Mark Lowey
Rev Dr Breda Ludik
Mr Stuart Lynch
Rev Eleanor Macalister
Mrs Elaine MacDonald
Rev lain MacDonald
Rev Dr Alan Macgregor
Revjohn Mack JP
Mrs Pat Mackay
Rev Kenneth MacKenzie
Miss Ruth Mackenzie
Rev Dr Marjory MacLean
Ms Ali MacLeod
Rev Fraser MacNaughton
Rev Dr lain Macnee
Mr William Macrae (resigned June 20231
Mr Alexander Main
Mrs Eunice Mcconnach
Mrs Audrey Mcconachie
Rev Alisa McDonald
Mr James McDonald
Mr Mike McDonald
Rev Aileen McFie
Mr Jack Mclntosh
Rev Elspeth McKay
Mrs Yvonne McKay
Rev Geoffrey McKee
Rev Dr Paul McKeown
Mrs Katherine Hyman
Mr lan Ingram
Rev Carl Irvine
Mrs Sandra Jackson
Rev Alison Jaffrey
Mrs Gillian Jamieson lappointed June 20231
Mr Mike Jamieson
Rev Dr Ken Jeffrev
Mr Dick jenkins
Rev I Peter N Johnston
Rev Wilma Johnston
Mr Angus Johnstone
Mr Ronald Johnstone
Mr Sean lones (appointed June 20231
Rev Andrew Kimmitt
Miss Margaret King DCS
Rev Louis Kinsev
Rev Sheila Kirk
Mrs Catriona Ladanowski
Rev Douglas Lamb
Mrs Jeanette Lamb
Rev Craig Lancaster Iresigned June 20231
Rev Rosemary Legge
Mr5 Jennifer Leighton
Rev Norman Lennox-Trewren
Mr Mike Leys
Mr Richard Little
Rev Eddie MtKenna
Mrs Anne McLaren
Mr George McLeod
Mrs Joan Mcmillan IresiEned June 20231
Mrjames McPherson
Mr Alasdair Mcvicar
Rev Julia Meason
Mr Kenny Meason
Rev Manson Merchant
Miss Alice Merrilees
Rev Neil Meyer
Mr David Middleton
Rev Joshua Mikelson
Mr Donald Mllne
Dr Morag Mitchell (appointed September 20231
Rev Sheila Mitchell
Page 13

The Presbytery of the North East and the Northern Isles, SC013064
Rev Valerie Mitchell
Rev Jean B Montgomerle
Mr Sandy Montgomerie Iresigned lune 20231
Miss Pat Moir
Mrs Catherine Morgan (appointed June 20231
Rev Andrew Morrison
Rev Alasdalr Morton
Mr Innes Murchie
Rev Dr Alan Murray
Rev Alistair Murray
Mrs Glady5 Murrav
Rev lan Murrav
Mr William Neish
Mr Ken Nichol
Mrs Alison Nicol (appointed September 20231
Dr Douglas Nicol
Mr David Nicoll
Mr Alex Nicolson
Ms Ruth Nisbet
Rev George Noble (resigned Aprll 20231
Rev Hugh O'Brien
Rev Deon Oelotse
Mrs Eleanore Olley
Rev Seoros Orr
Mr Gordon Reid
Mrs Val Reid
Dr James Repper
Rev Frank Ribbons
Mrs Helen Richards
Rev Thomas C Richardson
Dr J Graeme Roberts
Mr Alistair Robertson Ireslgned June 20231
Mrs Beth Robertson
Rev Mark Rodgers
Rev George Rollo
Rev Dr David Ross
Rev William Ro55
Mrs Jane Rosslter
Mr Andrew Ruck
Ms Jan Sander5 lappointed June 20231
Mr Patrick Scott
Mrs Sheila Sellar
Mr Alan Sharp
Rev Dr Brian Sheret
Mr Brian Sim
Mr Kenneth Sim
Mr Andrew Simpson
Mrs Anne Marie Simpson
Mrs Fiona Simpson
Mrs Louise Simpson
Mr George Sinclair
Rev Dr Joseph Somevi
Mrs Jeanette Smart (appointed June 20231
Mr Alan P Smith (resigned April 20231
Mrs Alison Smith Iresigned September 20231
Mrs Anne Smith
Miss Barbara Smith lappointed June 2023}
Rev Brian Smith
Mrs Pamela Pack
Rev Sonia Palmer
Mrs Margaret Pate Iresigned lune 20231
Mr5 Hazel Paterson
Mr Mark Paterson Iresigned September 20231
Mr William Paterson
Rev Kenneth Petrie
Mr Matthew Philip lappointed February 20231
Rev Michael Phillippo
Rev Amy Pierce
Mrs Maggie Plrrie
Rev Dr Julia Pizzuto-Pomaco
Mr Graham Smith
Mrs Hilda Smith
Rev Holly Smith
Mrs Isobel Smith
Rev Rosalind Pollock
Rev Stephen Potts
Rev Martin Prentice
Rev Morris Smith
Mrs Jeannie Prlce
Rev Dr Robert L Smith
Rev Sarah Smith
Mr Christopher Snell
Rev G Hutton Steel
Mr Charles Steele
Rev John Purves
Mrs Ruth Radcliffe
Mrwilliam Rae
Mr Roger Ramshaw
Mr Vernon Rayner
Rev Antony Stephen
Page 14

The Presbytery of the North East and the Northern Isles. SC013064
Rev Douglas Stevenson
Mr Alan Stewart
Mrs Alison Stewart
Rev David I Stewart
Rev James C Stewart
Mr Keith Stewart
Rev William Stewart
Mr lain Stoddart
Rev Colin Strong
Mr Edward Stuart
Mrs Llz Sunnuck
Miss Margaret Sutherland
Ms Rosemary Sutherland
Rev Susan Sutherland
Mrs Marion Swann (resigned June 20231
Rev Dr Ali50n Swindells
Rev Sean Swindells
Rev Prof John Swinton
Rev Alexander Tait
Rev Moira Taylor-wintersgill
Rev lain Telfer
Mr John Telfer
Rev lain Thomson
Drjohn Thomson
Rev lan Thorburn
Rev Joan Thorne
Rev Jeffrey Tippner
Rev Paul van Sittert
Rev Weikus Van Straaten
Mr Alun Walker lappointed June 20231
Rev Christopher Wallace
Rev Wlllam Wallace
Mrlames Watson
Revjohn Watson
Mrs Linda Watt
Mrs Kristina Watts (appointed June 20231
Mrs Audrey White lappointed September 2023}
Mrs Karen Whyatt (appointed June 20231
Mrs Audrey Whyte lappointed June 20231
Rev David Whyte
Mrs Katherine Williams
Mr Eric Wilson
Mrs Janet Wilson
Mr Steven Wilson
Mr Doug Winchester (resigned June 20231
Rev Kerr Wintersgill
Rev James Wishart
Rev Dr Donald Wood (appointed July 20231
Rev David Young
Mrs Susan Zappert
Page 15

The Presbytery of the North East and the Northern Isles, SC013064
TRUSTEES, REPORT Icontlnued)
FOR THE YEAR ENDED 31 DECEMBER 2023
Reference and Administrative Information {Continued)
Prlnclpal Office Bearers
Moderator:
Rev Stella Campbell (from 10 January 2023 until 15 June 20241
Rev Shuna Dicks (from 15 June 20241
Presbytery Clerk-
Rev Elspeth McKay luntil 31 December 20231
Rev Stella Campbell (from l July 20241
Presbytery Clerk pro tem:
Rev Sheila Kirk (from 10 January 2023 until 30 June 20231
Depute Clerks:
Rev Hugh Conkey Ifrom 10 January 2023 until 17 June 20231
Ms Ruth Mackenzie Ifrom 17 June 20231
Mrs Eunlce Mcconnach (from 17 June 2023 until 15 June 20241
Treasurer:
Mrs Elaine Adams Ifrom l January 2023 until 31 December 20231
Mrs Elaine Mitchell (from l January 20241
Princlpal Office
Presbytery Offlce
Suite 2, Ground Floor
Ocean Spirit House West
31 Waterloo QL¢ay
Aberdeen
ABII 3PT
Independent Examlner
David Minett MA IHonsl CA
James Milne
Chartered Accountants
5 Bon Accord Square
ABII 6XZ
Bankers
TSB
St Nicholas Branch
Aberdeen
Bank of Scotland
Upperkirkgate Branch
Aberdeen
Page 16

The Presbytery of the North East and the Northern Isles, 5C013064
Tru5tees' Responsibilities in Relation to the Financlal Statements
The charitytrustees are responsible for preparing a trustees, annual report and financial statements in accordance
wlth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare financlal statements for each
year which show a true and fair view of the state of affairs of the charity and of the income and expenditure of
the charity for that period. In preparing the financial statements, the trustees are required to:
select suitable accounilng policies and then apply them consistentlyi
observe the method and principles in the applicable Charities SORP,.
make judgements and estimates that are reasonable and prudent,.
state whether applicable accounting standards and statements of recommended practice have been
followed. subject to any departures disclosed and explained in the financial statements:
prepare the financial statement5 on the going concern basis unless it is inappropriate to presume that the
charity will continue in operational existence.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
charlty's transactions and disclose with reasonable accuracy at any time the financial position of the charity and
to enable them to ensure that the linancial statements comply with the Charities and Trustee Investment
(Scotlandl Act 2005 and the Charittes Accounts (Scotlandl Regulations 2006 las amended). They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the tharity and financial information on the
congregation's website. Legislation in the United Kingdom governing the preparation and dissemination of
financial statements may differ from legislation in otherjurisdictions.
Approved by the Trustees and signed on thelr behalf,
Signed:
Dated..
2 /A/i£
Rev Stella Campbell
Presbytery Clerk
Page 17

The Presbytery of the North East and the Northern Isles, SC013064
INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES
OF THE PRESBYTERYTHE NORTH EAST AND THE NORTHERN ISLES FOR THE YEAR ENDED 31 DECEMBER 2023
I report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 19 to
33.
Respectlve respon5ibSlltle5 of trustees and examiner
The charity's trustees are responsible for the preparation of the account5 in accordance with the terms of
the Charities and Trustee Investment (Scotlandl 2005 Act and the Charities Accounts IScDtlandl Regulations
2006 las amended).
The charity trustees consider that the audit requirement of Regulation 10111 lal to Icl of the Accounts
Regulations does not apply. It Is my responsibility to examine the accounts as required under section 44111 Icl of
the Act and to state whether particular matters have come to my attention.
Basls of Independent examlnerfs st*ement
My examination 15 carried out in accordance with Regulation 11 of the Charities Accourbts (Scotlandl
Regulations 2006 las amended). An examination includes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. It a150 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 examinews statement
In the course of my examination, no matter has come to my attention
which Elves me reasonable cause to believe that in any material respect the requlrements..
to keep accounting records in accordance with section 4411) lal of the 2005 Act and Regulation 4 of
the 2006 AccoLtnts Regulatfons las amended), and
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the
2006 Accounts Regulation5 las amended)
have not been met, or
2. to whith, in my opinion, attention should be drawn in order to enable a proper understanding of the
acco¢J
ts to be reached.
Signed..
Dated.. 6.1,I
Davld Mlnett M
(Honsl CA
James Mllne Chartered Accountants
5 Bon Accord Square
Aberdeen
ABII 6XZ
Page 18

Ik U U 14. U,
D t>
hh k
Page 19

Balance Sheet
At 31 December 2023
Total Funds
2023
Total Funds
2022
Note
Fixed As5et$:
Tangible Asset5
Inve5tment5
361,000
765,534
641,000
688,498
io
Tot31 Flxed A5set5
1.126.534
1.329.498
CU￿ent A5set5:
Debtor5
Cash at Bank and in hand
li
10.875
803,106
642.963
Total Current Assets
813.981
642,963
Llabllltles..
Creditors fallin8 due within one year
12
19,3061
Net Current Assets
804,675
642.963
Credltors falllng due after more than one year
Provision for liabilities and charges due after more than one year
13
11.8001
11,8001
Net Assets
1.929.409
1,972,461
The Funds of the Charlty:
14
Endowment Funds
Restricted Funds
Designated Funds
Unrestricted Funds
578,679
813,824
317.658
219,249
556,671
701,697
303.245
410,848
Total Charlty Funds
1.929,409
1.972.461
The accounts were approved by theTrustees and signed on thelr behalf on
by..
Rev Stella Campbell
Presbytery Clerk
Rev Peter Johnston
ConvenÈr of Business Commlttee
Page 20

The Presbytery of the North East and the Northern Isles, SC013064
NOTES FORMING PARTOF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting Policies
The principal accounting policies, which have been applied consistently in the current and preceding year in
dealing with items which are considered material to the accounts, are set out below.
Basls of preparation
The linancial Statements have been prepared In accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS1021 effective from l January 2019
and the Financial Reporting Standard applleable in the UK and Republic of Ireland IFRS1021, the Charities and
Trustee Investment Iscotlandl Act 2005 and the Charities accounts (Scotlandl Regulations 2006 las amended).
Fund accounting
Funds are classilied as either restricted funds or unrestricted funds, detined as follows.
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or
with their authority or created through legal processes, but still within the wider objects of the charity.
Endowment funds are funds which have been glven on the condition that the original capital sum Is not reduced,
but the income there from is used for the purpose defined in accordante with the objects of the charity.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If
parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are
designated as a separate fund. This designation has an adfflinistrative purpose only and does not legally restrict
the trustees, discretion to apply the fund.
Going concern
The Trustees consider that there are no material uncertainttes about the ability of the Presbytery to continue for
the foreseeable future, and therefore has adopted the going concern basis in preparing these financial statements.
Recognltion of Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the
itemlsl of income have been met, it is probable that the income will be received and the amount can be measured
reliably.
Donated servlces and laclllties
Donated professional services and donated facilities are recognised as income when the charity has control over
the item, any condition5 associated with the donated item have been met, the receipt of economic benefrt from
the use by the charity of the item 15 probable and that economic benefit can be measured reliably. In accordance
with the Charities SORP IFR51021 the general volunteer time of congregation members 15 not recognised.
Page 21

The Presbytery of the North East and the Northern Isles, SC013064
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting Policies (Continued)
On receipt, donated professional services and donated facllities are recognised on the basis of the value of the
gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of
equivalent economic benefit on the open market- a corresponding amount is then recognised as expenditure in
the period of receipt.
Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the
charity,. this is normally upon notiftcation of the interest paid or payable by the Bank.
Recognition and allocation of expenditure
Expenditure is included in the Statement of Fir)ancial Activities on an accruals basi5 and is recogni5ed when there
Is a legal or constructive obligation to pay for expenditure.
Fixed Assets
The charity has the rlght to OCCL¢Py and use for Its charitable objects certain tangible lixed assets, including
Property. vested in the Presbytery Trustees. No consideration is payable for the use of these assets. Expenditure
incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of
Financlal Activities in the period in whlch the liablllty arlses. The only Fixed A55ets owned by the Charity are two
Properties and these are included in the Accounts at Cost or Valuation.
Investments
Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses
represent the difference between the market value at the beginning and end of the financial year or, if purchased
in the year, the difference between cost and market value at the end of the year. Realised gain5 and losses
represent the difference between the proceeds on disposal and the market value at the start of the year or cost
if purchased in the year.
Taxation
The Presbytery of the North East and the Northern Isles is recognised as a charity for the purposes of applicable
taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered
for VAT and resources expended therefore include irrecoverable input VAT.
Debtors
Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments
are valued at the amount prepaid net of any discounts due.
Credltors
Creditors are normally recognised at their settlement amount after allowing for any trade discounts due
Page 22

The Presbytery of the North East and the Northern Isles. SC013064
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Page 23

The Presbytery of the North East and the Northern Isles, SC013064
Ifll
0￿￿ow0
000
ocooooc
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Page 24

The Presbytery of the North East and the Northern151es, SC013064
Notes formlng part of the Financial Statements
For the Year Ended 31 December 2023
2023
2022
Stsff Costs and N￿MberS
Salarles and Wa8e5
Employers NèiiDnal Insurance Conirfbutions
Penslon ConlTibulion5
Death In Service C05t5
Apprent1￿ Levy
L03,972
1,542
11,863
1,871
26,919
Total
119.327
26.gig
Salary Cost5during 2023 included a 50%¢onlilbutlon iowaids the costsof the Pr*sbytéry
8uildln8 Officer
The average nurnbErof employees durln8 the yeaf W3s ¥sfollows'.
2023
Nvmber
20Z2
Number
Pre5byleryClèrk
Oepule Clerk
Administration
Presbytery BulldlngOfFl¢erl50%Contrlbutlonl
0.50
3.50
No Employee had employee benefits In exces5 of £SO.(MYJ12022- nlll
Trusiee Remunpratlon and Rel•ted PartyYran5actlot)5
Trusiee5who recelved remuneration lor Ihelrworkdurln8 Iheyear. togetherwith rewbursementof expEnsesand cGmpllance with the
General Assembly Regulations, are as follows:
2023
2022
PresbyteryClerk- SaLiry, Employer5 Nl Contrlbutlons & Penslon Contrlbutkjns
PresbyteryClerk- Expenses
Presbyteryclerk pro ten)- Salaryi Employers Nl Coniriburions & Pensvjn Contributlons
Presbyleryclerk pro tem- Expenses
Presbytery Bulldlng Officer- Salary, Empkiyefs Nl Contrlbutions & Pension Contrlbuiions
Presbytery Bulldlng Otficer- Expenses
Depute PresbyteryClerk- sa￿ry, Employer5 Nl Coniribufions & Pension Contrlbullons
48,284
238
12,6C
7,189
539
29,170
4.660
14,313
90,080
26,919
During theyear, In addition to the 3 trustees noted abwe, a furlhtrr 11 trustee5￿Cefved reimbursemeni ofexpenses lthcurrpd totallln8
E4,68312022- 3 trustees toialling el,7261
No trustee oi a person related ID a trustee had any personal interest in èny contract oi trans*tion entered irnto by the charlly dtsringthe
year.
Page 25

The Presbytery of the North East and the Northern Isles, SC013064
Notes forming part of the Flnanclal Statements
For the Year Ended 31 December 2023
Tanilble Flxed Assets
Property
Total
Llnrestrlcted Endowment
Funds
Fund5
Cosil ftÈvaluaYon
At l January 2023
Addrtions
641.0(X)
4(X),000
24L(KK>
Los5 on ReVaI￿at1(
1280,(MM)I
1280,0(M)I
At 310ecember2023
361.000
IZO,ODD
241,000
Atwmulated Depre¢l•iion
Al lJanuary2023
tharge for Year
Elimlnaied on Dlsposals
At ai December 2023
Net Book Valu
At 310ecember20ZJ
361.000
120.000
241.000
At 31 December 2022
641,000
400,000
241,000
Page 26

The Presbytery of the North East and the Northerntsles, SC013064
NotesformlnK p4rt ol the Flnanclal Statement5
Forthe Year Endert Jloecember ZO13
IsbhiÈnts
201
2011
DrfernbtrlU12
6UO9a
Trin5fersfioM PwmeiPrtsb¥teTI
UnT••lls•dGiknllLD55loRlftve51meDts
26.921
50.113
IkntV4lu•it31 DiiÈmbÈtlD23
765.534
6Èll.498
39￿11
386.116
2D23
AtC¢st
2022
Alcasl
2022
G•Mi•19uWf5
lQ.960
.520
5m5
10,519
1.7
4&DOt
41.504
20.52
1.7
09
5t.aErnent'5YouthFw
Idden Potri Fur
M•iB*MtCHDrnltoneurswy
Cl&tkBDrwy
L•D8si•nèKlTkF￿￿d
kDrn5tDll SofjrthlkM¥okhtlFu
1.162
3.330
1.79>
&2.79d
L117
G41
L576
129.ll31
49.995
1.576
2,180
165.742
51936
30.693
178.940
RobErtsoneeque51FvTrd
49.995
Tr4nrfÈtfl￿n1￿fflerFTtIby￿rt*l
Gener4lputpostslUFI.P115b￿tryU1orkn¢¥
G*nvTh1P￿I￿5ES. Aswm¢d JF.Pttsb¥t*ryul mD￿V
skkSUpp￿fvndlTra1lthm FuThdl-A&iir1edF￿fftd- PiestrrtntVofGoTd
Mlnl&1Èi￿ SupportFund-Re51n¢ttd Fund- PTesbyLeryo*K&D
2￿a#
io.uoz
a94
14.505
aA98
Lzfjo
£hW(h￿St￿tI1Id Irt¥FslWsTrM5t-lTh¢om￿ftd
Kl￿FUnd
MoiiiwThlWwL%Fvnd
333
5U.Z
s￿39
4.155
S9￿
4A44
6&8P6
466È
4,255
Gl¢&rnstonSouthN&TpErPt&¢Fund
GIcothslonS0ulh)4¢kCr￿￿￿ShankFUr
5outhDt•Chur(Ip5Fund
RD￿rtSDll FewES¢Fvnd
U6
L2E4
t46
24992
L264
64.616
24.992
S437
23019
21215
E4u*ykn¥E5lminl>
12.YB5
JIB.6qJ
12.958
I17.￿3
MiiCA MllnÈ
250
39B.01
765W4
316,146
6A49t
Page 27

The Presbytery of the North East and the Northern Isles, SC013064
Note5 fomlng part of the Flnanclal Statements
Furthe Year Ended JI DÈ£4mbBr2023
IL
Q*bltsts
2011
ebior
PrepllyThnt5&A((tL4d Intt¢n
3.gB7
75
Iz
Crtdltori
2011
I9.￿)
PTO¥151DTh￿uWb￿kwts4￿d[h*Ills1*llinI￿u••l11I￿Crf•￿Ino￿¥*1(
kn¥ly¥l>¢lNEtA55¥tsknunsFund
H9￿(1#￿
EndrA¥Thnt
Trt
F￿dA￿lI¢S
120.wtr
2l*3
241m)
151646
&61.LWJO
765.554
41￿474
Cur¢èrttAsMI
70.499
4.694
IBS.689
8D3.IQ6
17.607
11.8w)
IL6821
P[Dw51￿￿{￿L￿￿uW%￿nd[h￿￿1f￿1I1rrfdwIft¢rMO￿t￿th7¢fteye￿r
118DOI
N¢ta¥¢isatJlOÈtyhboi2aii
219.149
17A51
Bll.BZ4
571,679
1.519W9
Tol
OD.r
241.rkn)
i.sB6
611.QOD
158.gA7
377.773
144256
174.
612.963
-O•bl¢ri
N4tAsi•ts•tS1 D4tombtrZDII
410.149
7￿￿9?
llliomfflDnyAihallCDn8TElatl￿S amdPréS￿tÈ￿étbIt￿chu1¢hotsC0tIIhdthIPI*￿￿IryOIt￿￿orthEllttndIItsrt￿[￿￿*$￿￿II5tlb￿th￿tsjnt￿b￿hknffi1d￿￿W￿ol￿tÈÈtt
vthDityethelrtlffleand lalETht5vAllln8*forthE benE*ltofihE p￿5￿[￿ry.1hll1￿$dPI￿Wér1￿1 Illèv¢hkhidvDhthÈiontTlbLrtknnof￿l￿te2TS￿E￿￿y1fi&v￿2d and muchDI
1*e&￿￿￿w￿LrfdbE UDgW¢lorontlnuewieretnot[oilhEc￿MIIrnen15h[Vtt￿.
Page 28

The Presbytery of the North East and the Northern Isles, SC013064
Noiesformlfi8 part of the Flnanclal statements
Forthe YearÉndod 31 December2023
Atlknw4ry
ZQ13
AtJID*i*thbtr
lThtllm
EKp•Trrfdlv
234
27,952
193.oao
42.19
2YJ5I
Pre￿Vie￿eOrnk￿M1F￿11sl1w￿￿1p￿s￿eryoFork￿ry
HDId1￿lI￿nee1￿ca1IT￿PQSlFU￿d￿t￿dsT￿alls￿e￿redmflE￿l
ccount￿r*￿t•st¢DVMdIn￿l￿￿oMireGTQWthF￿lllunll%h￿ldbvF01
I￿11￿L￿ntS
Z4.953
Y•D4lbl•A%s*t
400.twyj
410.gia
126L1891
NiwPrnsbyteryFw
In￿SE￿L￿nt
503.24S
9,549
317.651
S1Ckn*ntsEffl•￿•nCvFlb1kFth
l•Wk*Cirdin PlaceFurnd
56Z
IIMEO
J39.
81571
14M4B
SA45
IiS.tM)]
5,382
399
Sludv1*4w¢Fthd
14.4SD
35.111
i)
S.WF
32.794
IG.270
Glkrmll￿S￿uih6hlWo￿￿tFthid
I4.￿$
Is.
Rob+d￿FV￿d
Rvw.MwYWhrtlak¢rFt￿d
PartyF¥￿-POityI1G0￿nprEstyBry
21.031
RfjbeFIJoTrS¢h￿￿￿hlpFu￿j-F￿m￿￿DltyP￿1w0
21.B43
21*3
1.102
Is
7Ql.$97
J2.7Ql
c￿[￿￿￿5aryF￿l
7.￿6
11.545
J& mMat￿lFun￿
MTsCAmifMl•4￿*sl
75.2B4
76.723
3341
261
sefftpleF￿￿
StCl*wTrlsfoiYoulhWQrf￿F￿
L742
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Page 29

The Presbytery of the North East and the Northern Isles, SC013064
Note$forrnlnB pari of the Flnanclal 5tstemert5
FoTthEYeii Ended 31 Deiernbet2023
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Page 30

The Presbytery of the North East and the Northern Isles, SC013064
Movement In Funds {Continued)
Purposes of Funds- Bursarles and Fund5
Purposes of Unrestricted Funds
Presbytery Fund- Income is derived malnly from annual assessments on congregations. Expenditure is devoted
to the administration costs of Presbytery.
New Presbytery Fund- The Fund is set aside for future new Presbytery Staff and related Expenditure.
Miss Michie Bequest-The bequest to Presbytery was for general purposes. The income is from investments while
grants, made by Presbytery, constitute the expenditure. Presbytery has allocated this to the Designated Fund.
Purposes of Restricted Funds
St Clements Emergency Fabrlc Fund- The Fund was received from St Clements Church on its dissolution. Grant5
or loans from the Fund are made to congregatior15 faced with sudden fabric emergencies and inadequate funds
to meet urgent repairs.
Melvllle Carden Place Fund The Fund was reteived from Melville Carden pla￿ Church prior to union wlth
Queens Cross Church and was designated for "church extension" purposes. The Fund has been redesignated and
the purpose is now'suppothng the development of new congregations and Ministries"
Langstane Kirk Fund - The Fund was received from Langstane Kirk on its dissolution. The Fund wa5 intended to
further that congreEation's concern to introduce some kind of additional City Centre Ministry / project within a
certain period, after which Presbytery may redesignate the purpose. It is still intended for mission in the City
Centre. Applications can be made in April and November.
Study Leave Fund - The Fund was created when presbytery introduced its own study leave programme prior to
the Implementation of the natfonal stheme. It can be used for the costs of training conferences, etc. organised by
the Ministry Committee.
Congregatlonal Mlssion Development Prolects Fund This Fund is intended to support congregations in the
setting up of new mission orientated initiatives and projects. Applications for use of this fund should be made to
the Convener for Resources for Mission and Training.
Overseas Fund- Income is derived from annual appeals to congregations from the World Church Committee and
disbursements are made to the World Mission cause designated for the year.
Crown Street Property Fund - The capital for the Crown Street Property Fund is the result of the proceeds of
liquidation of the former Crown Street Alcohol Centre. It is used for general expenses in connection with the
property.
Prayer Materlal Fund- £1,000 was gifted to be used for paying expenses incurred In the preparation and creation
of prayer materials.
Gllcomston South (Fabric) - Money transferred from the dissolution of Gilcomston South Parish Church to be
used for property related costs for the former church until it is sold. Once sold, any remainin8 funds can be use(1
to provide grant assistance to £ongregation5 which become responsible for the parochial area of Gilcomston South
once Parish boundaries have been determined.
Gllcomston South (Benevolent) - Thi5 money is being held by the Presbytery, on a temporary basis, but is to be
allocated, at a later date, to any congregation which becomes responsible for the parochial area of Gilcomston
South once Parish Boundaries have been determined.
Page 31

The Presbytery of the North East and the Northern Isles, SC013064
Movement in Funds {Continuedl
Purposes of Funds - Bursaries and Funds
South Dee Churches Fund - The Fund was received following the dissolution of Cove Parish Church. to be used
for the purpose of Ministry and Mission in the parishes to the South of the River Dee.
Robertson Bequest Fund-The bequest to the presbytery was of a flat at 348 Hilton Drive. This property was sold,
and the proceed invested to create a Fund to support candidates, wlthin the Presbytery, in tralning for all forms
of Ministry who may need support to pay for their accommodation.
Rev. Mary Whittaker Fund-This Fund is to assist in the Ministry for the Deaf in Aberdeen and North East Scotland.
In addition, further Restricted Funds have been transferred from the former Presbyteries as follows:
Transferred from Gordon Presbytery..
Bursary Fund
Property Fund
Transferred from Moray Presbytery:
Moderator Visiting Fund
Robertson Scholarship Fund
Survey Fund
Third Party Holding Account5
Transferred from Kincardlne & Deeslde Presbyteyy
Moderatorial Visit Fund
Ministry Support Fund
In Service Training
Special Projects Account
Further work requires to be undertaken to establish the purpose of these Funds and to determine whether these
Funds can be amalgamated with existing Funds held.
Purposes of Endowment Funds
Hidden Poor Fund- The Fund originated In a legaty from Miss Rattray to which was added other donations all to
meet cases of poverty which may be hidden / not covered by other charitable sources. The recipient and amounts
remain hidden. Ministers and office bearers may make recommendations to the Presbytery Clerk and Treasltrer.
Dr Lewis Fund- The Lewis Fund is used for the relief of poverty within the Presbytery.
J & M Mackle Fund- Income is derlved from Investments and disbursements are made to local Eventide Homes
in order to provide, specilically, 'additional comforts for the residents" in these homes.
Mrs C A Mllne Beque5t-The bequest was intended to enable Presbytery to provide or assist a hobbies centre for
the elderly.
Morrlson Fund
Income from investments with expenditure used for ministerial education and spiritual
purposes.
Semple Fund- The investment income for thls Fund is designated to augment the Presbytery Clerk's salary.
Movement in Funds (Continued)
Page 32

The Presbytery of the North East and the Northern Isles, SC013064
Purposes of Endowment Funds {continuedl
St Clement's Fund for Youth Work Several bequests to St Clement's Church for its youth work have been
combined in this Fund and were transferred to Presbytery, on the dissolution of the congregation, to be designated
for youth work withln the bounds {e.g., Faith in the Parkl.
Wllken Fund- The income in this Fund is designated for temperance and moral welfare projects. Applications or
recommendations for use of these funds may be made to the Presbytery Clerk or Treasurer.
Sick Supply Fund - The Fund predates current arrangements for providing pulpit supply in case5 of sickness and
15 now expended from time to time to enable recuperation.
Miss Jessie Mackie Bequest- The bequest to Presbytery was of 9 Craigton Avenue - to be used by a minister or
other agent of the church. This property was sold and a flat at 9 Cromwell Court purchased with the approval of
OSCR. Income is derived from the rent and expenditure is put to maintaining the property.
In addition, further Endowment Funds have been transferred from the former Klncardine & Deeside Presbytery
as follows..
The Glen Fund
The Martin Trust
Further work requires to be undertaken to establish the purpose of these Endowment Funds to ensure these
Funds are utilised as intended.
Bursaries
The Presbytery has in its gift two Bursaries.
The Clark Bursary for an accepted Candidate for the Mlnlstry of the Church of Scotland whose studies for the
ministry are pursued at Aberdeen University.
The Hamllton Bursary 15 for any student at Aberdeen University intending, on graduation, to serve overseas under
the Church of Scotland Board at World Mission or with some other Overseas Mission agency approved by the
Committee (failing whom- an accepted candidate for the ministry of the Church of Scotland whose studies for the
ministry are pursued at Aberdeen University).
Fuller details are available from the Presbytery Clerk.
Page 33

The Presbytery of the North East and the Northern Isles, SC013064
APPENDIX
FUND5 HELD ON BEHALF OF THE PRESBVTERY WITHIN ThE CONSOLIDATED FABRIC FUND
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
YEAR ENDED 31 DECEMBER 2023
Z023
2022
GAMRIE FUIID..
CONSOLIOATEO FABRIC FUPIDIiEVENUE
Credll B3bnre5 at 31 De(Èmbe¥
INDIVIDUAL FUNDS REVENUE
Credlt Balance held1Tr1nd1￿dU￿l FuDds ReVe￿e 3t31 DÈcembÈr
9.717
7.886
INDIVIDUAL FVNDSCAprrAi
CiÉdlt Balance hekl In I￿1vIdUal FundsCapStHI at 31 December
85,869
85,U69
The above balance5 held within the Con501idèted Fabrie Fund relaleto balances held by the lormei Presbytervof Buchan
Page 34