The Cbureh of Scotland Stonehaven Carronside Church of Scotland RECEIPTS AIYD PAYMENTS ACCOUNTS For Year Ended 31st Decernber 2024 Congregation No: 321945 Charity No: SC 01316$ Receipts and Payments
Referenee and Administrative InformatAoD Charity Name: Stonehayen Carronside Church of ScotlaThl Charity Registration Number: SC013165 Congregarion Reference No.. 321945 Contact Address: Truslees Leslie An(krson John Balsillie Duncan Be Deborah Blacklaw Allan CaErnduff Elaine Craig Samantha t>avidson Roberta Duncan Carol Eddie J¢an Houghion Douglas Knox Princip41 0bearerS Minist¢r. Session Cl¢rk chh Treasurer: PrOty Convenor Indryendent Examiner ILLIS1011 iOLLti al Busin¢&s AdN'isors LtsL l Marischal Square Broad Street Aberdeen ABIU IBL
Trustees, Annual Report Year ended 31 Dcccmber 2024 Structhre, Governance and Manigtment Governing Doeament The Church is adminisicr¢d in acordance with the iemis of the tked of Constitutt'on Uniiary Fomi. Recruitment and Appointment of Trnstees Member5 of Ihe Kirk Sesston 8re the charity trust¢¢s. The KiTk k&sion memb¢rs are the eld¢rs of the church and are chosen from those members of the church who are considered lo have the appropriate gifts and skills. The minisl¢r. who is a member of ihe Kirk Session. is elected by the congregation and inducted by thsbytcry. Organiwtionxl Strwctsre The KiTk Session which meets six ttmes a year is reSnsI]e for SPiTitiMI affairs within the church. Objtttives and Activities The Church of Scoiland is Triniiarian in doctrin< Refonn¢d in tradition and Presbywian in Fx)lity. It exists io gIorify G(Ki and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowled8&s a distinctive call aThl duty to bring the ordinances of religson to the people in every parish of Scotland ihrough a territorial ininistry. It c opernt&s with oiher Churches in various ecumenical b(wJies in Scotland and Iyond. A¢hi¢vements and Performancc Significance activities and achicv¢tnents againsl ObJVe5.
Trusttts. Annual Report (cont) Year ended 31 December 2024 Financial Revie The church rec¢ivc3 its general funding from lis members and visotors to its Sunday setvi through open plate offerings. freewill offerings and bank Credits. Donations under ihe Gift Aid sckme are ¢ncournged. Reserves Policy It is the Trustees, px)licy to hold reserves of approximaiely six month5 eX]dItUTe including designated funds. At the year end the Church held unrestrided cash funds of £55.269 ststement of Tnistees, Responsibilities The trustees are re5rK)T15ible for prcparing a truslces, annual rewn and financial statements in accordance with applicable law and United Kingdom Accounting Standards. The trustees are re5p)nsible for keIng pn>]Kr accounting rccords which, on request, must reflect the financi21 tx)sition of the Church at that lime. This must done lo ensure that the financial staiemenls comply w'ith ihe Charities and Tte¢ InestMent (Scolland) Acl 2005, the Charities Accounts {Scotland) Regulations 2(M)6 and the Regulations Anenl Congregational Finance approved by th¢ General Asscmbly of th¢ Church of Scotland in 27. They are also resp)nsible for safeguarding ihe assets of the Church and must take Tea50nable sl¢ps for the prevention an(Vor dd¢ction of fraud and other irregularities. Approved by the Trustees and sigmed on their behlr. Date: 6th July 2025
Independent Kxlminer's Report to the Trusttts of Stonehaven Carronside Church I reN)rt on the accounts of ihe chan'ty for the year ended 31 December 2024 which are sel oul on the following ges. Reyptclive responsibllitiu of tTllJtttJ and examiDcr The chariws InteeS are Tesp)nsible for the preparaknon of the accounts in e0rdance with the lernis of the Charities and Trustee Investment (Scotland) Act 2(M)5 and the Charities Accounts (Scotland) Regulations 2006. The charity Mlee$ consider that the audit requtrement of Regulation I1) (d) of the Accounts Regulations does not apply. li is my re5tM)nsibilily lo ¢xamin¢ the accounts as r¢quir¢d under section 44(1) (c) of Ihe Act and to stale whether particular matters have come to my attention. Basis of independent examiner's stst¢ment An ¢xamination is carried out in accordance wilh Regulation I l of the Charities Accounts (Swtland) R¢gulations 2006. An examination include5 a review of the accounting rxords kept by th¢ charity and a comparison of the accounts presented with those Tecords. li also includes con5ideralion of any Unus iterns or disclosures in ihe accounts, and seeks explanations from the trustees Goncerntn8 any such matters. The wocedures unden do not wovide all Ehe evidence that would be required in an audit. and ¢ons¢quently I do not express an auth't opinion on the view Ven by the accounts. lttdependent examiner's stslemenl In the course of my exarnination, no matter has come to my attention: which gives me reasonable cause to believe that in any maierial r¢sp¢¢i the requir¢mcnts: to k¢¢p acwunting records in accordance with Section 44 (I Xa) of the 2W5 Act and Regulation 4 of th¢ 2006 Accounts Regulaiions. and • to prepare accounts ivhich accord Mryth the accounts'ng r¢rords and comply with Regulation 9 of the 2006 Accounts Regulations have noi been mel. or to which. in my opinion, arteniion should be drawn in order to enable a prOr understanding of the accounls to be reached. ansc quaTe Bro&d Str¢¢t Attrdeen ABIO IBL tkie 2410712025
Stonehven C rroDside Chunb Recei ts aDd Pa 'ments Aceounl ar ended 31 December 2024 VoDds T•tal 2024 tt)24 2024 47.293 47293 47.150 LeBies Activitie5 for GaDn¥ Fujds B•k & Deposit mterest InvesMl in¢ome ?J5 205 457 47.498 IIKJ 47.598 47,6¢ of premis45 Weddings and Fwvals Sale of4sseLs Sale Ofiniern 25.(kn7 i.i(KJ 25.(7 l.l(M) 17,(rfH I7.(2 Re<•pts (r¢)m G*wal T1£5 SpEaal colle.0[ CongrsatsLwl Orwwlw Other RJPu 7.632 7,632 2.765 14.?53 2.572 13.484 17 1.308 T tsl Recei I521 l(KJ,62l 117.464 Costs of generating funds Charltable activities GoverDance costs 127.524 127.524 l3VJ 7.1(P) 7.109 9.3 T tal Pa men 134.633 134,633 139.949 Excess of Reipts over PayDKnis for the year before Irdn5fers 2¥.012 22.4¥6 28.112 Transfers Exttss of Receipts over Payments for the yt8r before hnsfera 28.112 211.(112 22.4%( Note: The OltandIng Ministries and Mi&8ion cOntnTrtIons have been reducaj to £20.069 Note.. Gift Aid submi%sions have not bm complded for 2021. 2022 2023.
Stonehaven Carronside Cburch atement of Balances At 31 December 2024 Ullr¢stritttd Restricttd Endowww¢ Totsl 2024 2024 2024 2024 2023 Bank Bank & depoyt balances brou1 fon¥ard 102.156 109,140 131,626 Movement in ycar Excess of Receipts fcrf the year 28.112 28.012 22.486 Bank & dq)osit blance5 74.044 109.140 Investm nts at markel val Reserve Fund I¢t £8371.02) Gene Putpww Fd (crfji £88140 ft Aid Reteiv8ble for2021. 20212023 ld 2024 38.223 28.112 MiThskne5 aDd shonfall from Pre05 Yevs 20.060 The accounts weff approved by the Kirk Session on the 6th July 2025 For and on behalf of the KI Sessic Stssion Clttk Treasurtr
Sknnehwv¢n rronsidt Ch Statement of B#lanees During t year 3 trustees recwed re1mbutIlt0ftXp(ue5 mcItr1£227. into by the charifv thiring year l Movements ID Vunds Al 31 Ik¢ LhxwjLkntrh1wClub Kil1RS 1.941 2.9Z7 In.(k 370 1311 3.ts17 6.671 ?a2 1.613 95.17 222 3?,875 31242 55.< Citrml FrtI 177J•4 74.iW4 KitCheThFd FarquharN Hugh Forbes r1 387 711 1fv58 Jllc Tm¢ Miy 5_Yffj9 T•taE Fwnds Fun Kilbthang Rmgers." To be used for .]hartg ¢ts. Lw]ch Club. To be for the Opumy Cts the Coffee Chth (wts. f Res Tffjdor Wu&.' Income be forgumt ithw¢h puryx FaTqUhatwBueS1'. Income to be ChrJskna5 bellefits memebts Chur Hugh Forbes Bequell." ITK(De be used mwrthn tt¢ fami grnNtskne& JAC Ttylor B4ue5tr. Ineimne used of the Kirk SessNyL Jthn '1c Bequth.. Inu)m¢ N>be ¢0 maiDtaiD the farndy
2•24 3. An#ly5is •f Dooa¢io l) (Nthaift AKI) )ther(al¢ry%. etc Mx 4.¥46 47 ?<J3 47,2'J3 47.ilo 4. Analysls of Other IntOA Lile5) 10. 10.8 5. Atsalyws Of Pxymets Costs •f zewatittt ma]8¢r% MsTJirics& missi( allrtaii Mtmries& MLWM X)24 27.419 26.f&l 1.328 ?59 45, 2¥.47(1 835 26.681 IJ 259 MiniLT (hth¢rsi8ilu4T ¥LI tLpJr4& Crtrril Tay Y.166 2124J 11.052 ZUJ25 10.693 2V.325 IOh93 10.091 (hth¢h•1fyThT¢¥l. jW3 17 i(K) 7,110 191 C(4kni( iffiiy ?.() 134.634 174.Ci. 130,5
- Minilter's Stipemd A]1 Church of Saxiffid (¥reg Stsfftj Fwjd be4rs th¢ k%)sts of all MTnisters' stspthds are In eLyd the N'atK•)al scale whKh is to years of smryce. For 2024 the minimurn ]pffld w&% £31.642 WKI the MlMrn stXI lin thc fiflh and 5ub5• yem) 8.884. ?. Ct)Ile¢li•ns for Third Prtie• 320 405 RNLI TnLwII Trl Sa]vatMJn Anny MIS Inth"a Brrti5h 5(X) 230 -124 407
APPENDIX FUNDS HELD ON BEHALFOFTHE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2Q23 CAPITAL ccou cr11 Bajances hdd at I l Dwiber 2023 at cost 307,942 2W06r2024 Property Costs. South Church Rd RyifS 7.632 cr11 Balances held at 31 DeLmbex 2024 at COSt 3(KJ.310 C1t Balance at 31 DeLemlxT 2023 7239 31112120?4 Admin Costs- De&t 3 I1IJ2024 Deposit and Reven Interest 1,496 16.419 crjit Balan on 31 st D¢¢•nbw 2024 TEMPORAR Y ACCOUNT Debit Baianee * 31 DecemttT 2023 1707.59 2010812024 Sde of South Church Propty Cos 595 Debit B•l4nce at 31 st LkwnFr 2024 23¢r2 59