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 0￿￿bearerS Minist¢r. Session Cl¢rk ch￿￿h Treasurer: PrO￿ty 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 reS￿nsI￿]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 ObJ￿￿Ve5. 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 ke￿Ing 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 T￿￿te¢ In￿estMent (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 2￿7. 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 In￿teeS 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 M￿lee$ consider that the audit requtrement of Regulation I￿1) (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 und￿￿en 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 prO￿r understanding of the accounls to be reached. ansc quaTe Bro&d Str¢¢t Attrdeen ABIO IBL tkie 2410712025 Stoneh*ven 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 LeB*ies Activitie5 for G￿aDn¥ Fujds B•k & Deposit mterest InvesM￿l in¢ome ?J5 205 457 47.498 IIKJ 47.598 47,6¢ of premis45 Weddings and Fwvals Sale of4sseLs Sale Ofinie￿rn￿ 25.(kn7 i.i(KJ 25.(￿7 l.l(M) 17,(rfH I7.(￿2 Re<•pts (r¢)m G*wal T￿￿1￿£5 SpEaal colle￿.0[￿ CongrsatsLwl Orwwlw Other R￿JPu￿ 7.632 7,632 2.765 14.?53 2.572 13.484 17 1.308 T tsl Recei I￿521 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 R￿eipts 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 Ol￿tandIng Ministries and Mi&8ion cOntnTrt￿Ions 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 brou￿1 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 F￿d (crfji £88140 ft Aid Reteiv8ble for2021. 20212023 l￿d 2024 38.223 28.112 MiThskne5 aDd shonfall from Pre￿0￿5 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 re1mbu￿tIl￿t0ftXp(ue5 mcItr￿￿1￿￿£227. into by the charifv thiring year l Movements ID Vunds Al 31 Ik¢ Lhxw￿jLkntrh1wClub Kil￿1￿*R￿S 1.941 2.9Z7 In.(k 370 1311 3.ts17 6.671 ?a2 1.613 95.17 222 3?,875 31242 55.< Citrml F￿rtI 177J•4 74.iW4 KitCheThF￿d FarquharN Hugh Forbes r￿1 387 711 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 Opu*my C￿ts the Coffee Chth (wts. f Res Tffjdor Wu&.' Income ￿ be forgumt ithw¢h puryx FaTqUhatwB￿ueS1'. 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 ￿'1￿c 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 ?