The Church of Scotland
Aberdeen North Parish Church
Greenfern Road, Mastrick Aberdeen, AB16 6TR
Report of the Trustees and Financial Statements for Year Ended 31 December 2023
Aberdeen North Parish Church is part of the Presbytery of the North East and Northern Isles of the Church of Scotland
Congregational number 311904
Registered Charity: Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Table of Contents
Table of Contents ...................................................................................................................... 2 Reference and Administrative Information ............................................................................... 3 Report of the Trustees ............................................................................................................... 5 Independent Examiner’s Report .............................................................................................. 11 Receipts and Payments Account ............................................................................................. 12 Statement of Balances ............................................................................................................. 13 Notes to the Financial Statements .......................................................................................... 14 APPENDIX ................................................................................................................................ 18
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Reference and Administrative Information
Charity Name: Aberdeen North Parish Church of Scotland, Aberdeen Charity Registration Number: SC013459 Congregational Reference Number: 311904 Contact Address Aberdeen North Parish Church Greenfern Road Mastrick Aberdeen AB16 6TR
Trustees
Minister: (from 02/03/23)
Kirk Session:
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23)
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Principal Office-bearers
Children & Families Development Worker until 02/06/23) Locum l 01/03/23) Session Clerk Minute Clerk Church Treasurer til 17/08/23) m 17/08/23)
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Independent Examiner
Bankers
Virgin Money 1 Queen’s Cross Aberdeen AB15 4XU
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Report of the Trustees
Report of the Trustees for the year ended 31 December 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023.
Structure, Governance and Management
Governing Document
The church is administered in accordance with the terms of the Unitary Deed of Constitution and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the Minister and Elders of the church, chosen from those members who are considered to have the appropriate gifts and skills.
was appointed by the Presbytery of Aberdeen & Shetland as Interim Moderator, until was inducted as Minister at Aberdeen North on 2 March 2023.
Induction and Training of New Trustees
The ongoing training needs of trustees are considered by the Kirk Session and training is provided as necessary.
Organisational Structure
The Kirk Session is chaired by the minister and meets approximately 8 times a year. The Kirk Session is responsible for the spiritual affairs within the church, in addition to finance and care of the property. Certain operational responsibilities for the following aspects of Aberdeen North Parish Church are delegated as appropriate to Teams which report regularly to Kirk Session: Children, Families and Youth; Fellowship and Discipleship; Resources; Worship and Music; Vision.
Risk Management
Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error.
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Objectives 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.
Aberdeen North Parish Church came in to being (when the former churches of Mastrick, Northfield and Summerhill united) on 1 February 2021. After the retirement of the two ministers in March 2022, and in line with the Church of Scotland’s recruitment processes, Rev Fiona Lister was inducted to Aberdeen North on 2 March 2023.
One service of worship takes place at 10.30am on a Sunday, and the Sacrament of Communion was celebrated formally at various times throughout the year, including Maundy Thursday and Easter Sunday, informally on a monthly basis, and is taken to individual members in their homes on request. Specific services of religion are provided for members and parishioners through baptisms, weddings and funerals. A Service of Comfort and Joy service took place in December.
Chaplaincy in local primary schools and the secondary school is actively delivered by the Minister in conjunction with others in a local ecumenical team, culminating in Nativity Scavenger Nativity Hunts involving 320 pupils of P2/P3 classes in 4 local primary schools.
Pastoral care is extended to members via telephone calls, home visits, communion and hospital visiting, and flowers are distributed weekly to both members and parishioners who are ill, bereaved, housebound or facing challenges.
A local Filipino congregation worshipped in the Summerhill building throughout the year, and in December 2023 this congregation bought the Summerhill Church and Manse. Services are held weekly in the Sanctuary at Aberdeen North by the local Orthodox Romanian Church and monthly by a Mar Thoma Prayer Group.
Achievements and Performance
2023 brought a number of challenges to Aberdeen North; Interim Moderator, guided the trustees and congregation through the final stages of the process of recruiting a new Minister, and as Locum continued to bring stability to worship services until March.
In the aftermath of Covid, some members remained unable to return to worship and so communication is vital, carried out by letter, phone, Aberdeen North News (our church newsletter), email and texts along with our Facebook and website pages.
Pews were replaced by individual chairs and some tables to enable more flexibility in use of the Sanctuary for use by the church and its groups, and by external groups.
Refreshments after Sunday worship services have been instrumental in building the united congregation and enabling it to look forward.
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
The Roll stands at 282 at 31 December 2023.
Aberdeen North has a Development Worker post, funded centrally by the Church of Scotland, for work to connect with local people and engage them in the life of the church and the parish/area. Until resignation in June 2023, the Development Worker, supported by members of the congregation, brought children and families together, developed positive working relationships with local schools, agencies and organisations, and contributed to the work of the ecumenical team engaging with schools locally.
A number of activities took place for children and families until June - Messy Church for children accompanied by a parent/responsible adult; weekly Bible Clubs in two primary schools to engage with pupils; A Time for You offering a weekly opportunity for parents/carers of primary age children in the Aberdeen North area to get together and explore interests as well as develop their skills.
In the autumn of 2023 recruitment to the post of Church and Community Development Worker began, and the successful candidate will take up the post at the start of 2024, focusing on new initiatives in outreach with the aim of integrating and nurturing relationships within the parish and local communities; support the congregation in their engagement with others through the development of joint work with individuals, local community groups, faith communities and other service providers e.g. schools; developing effective means of communication between the churches and the wider community.
Recognising the difficulties faced by people in heating homes and coping with the cost of living, the trustees decided to open Chat’n’Snack in September 2022; this weekly “warm space” has developed steadily with increased numbers attending. Chat’n’Snack is supported by volunteers, offers teas/coffees, a lunch-time snack, as well as cards, dominoes, and other games, and there is time for chat with friends old and new; it is now inter-generational and regularly attended by local people.
The Spring Fair in April, Strawberry Fair in July, and Christmas Fair in November were all successful in bringing folk together and were very well supported by the local community, as well as raising funds for the planned redevelopment of the church.
The Guild at Aberdeen North continued with a variety of topics on the programme, local issues as well as those connected to the Guild’s national priorities, locally, nationally, and worldwide; throughout the year membership showed an increase, and in late 2023 The Guild moved from monthly to fortnightly meetings.
Following our annual custom, we collected financial gifts in support of Christian Aid in May and at Harvest non-perishable food items were brought to church for Barnabas Aid, which transports boxes of dried goods from the contributors directly to the worldwide communities which are in most need. We also continue to support ‘Instant Neighbour’ – a local foodbank which supports people from across the community. Financial donations were split between the 2 charities, ensuring that we are continuing to support those in need at home and abroad.
In September and October ‘Christmas Shoeboxes’ were again collected for the Blythswood appeal to help vulnerable communities across Eastern Europe, and the generosity of the congregation, their family and friends resulted in the collection of 100 shoeboxes.
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Throughout December 2023, a range of activities welcomed local people to Aberdeen North: a Nalvity Scavenger Hunt for pupils and staff from primary schools run by volunteers from Aberdeen North & Northfield UF Church, a Build a Gingerbread Village for all ages with refreshments, a Service of Comfort and Joy for those who find the Christmas season difficult, and the end-of-term service for a primary school.
at Mastrick and Northfield shopping centres and a local supermarket.
Retiring offerings were taken for the Charlie House Big Build appeal at the Christmas Eve Christingle Service and the service on Christmas Day. This charity was also supported through the sponsorship of 2 members of the congregation running in a 10k.
Partnership with the neighbouring congregation at Aberdeen Hillside has seen joint services during the year, and a shared approach to Christmas Eve and Christmas Day worship.
One of the main challenges has been to get people to take on voluntary roles, which often results in people taking on multiple roles; we are very grateful to those who give their time to help. The arrival of the new Minister and imminent appointment of the Church and Community Development Worker, alongside the refreshed approach to managing the affairs of the congregation with operational Teams, are revitalising the congregation.
Finance has been and remains a very severe challenge with the church running a monthly deficit, mainly due to the ongoing costs of buildings which, although no longer used by the Aberdeen North congregation, remain their responsibility; one of these has been subject to repeated incidents of vandalism which is not only costly to the congregation but demands huge amounts of volunteer time to deal with the consequences, and is emotionally draining for both the members and the local community.
The main hall remains out-of-bounds because of a woodworm infestation, which has significantly reduced our capacity to generate income. The halls complex at the rear of the property is aging, with a number of very weak points, which means a significant portion of income has to be spent on ongoing repairs. The longer-term plan for refurbishment will remove these problems although as yet there is no timescale for this.
Summerhill Church and Manse were sold at the end of the year, and Northfield church and manse are soon to be on the market. Sales of these properties will reduce expenditure going forward and also release funds for the redevelopment/refurbishment of Aberdeen North.
The revised presbytery plan agreed in 2022 confirmed the staffing of Aberdeen North Parish Church as one Minister and one MDS Worker. In addition, Aberdeen North will form a wider grouping with Aberdeen Hillside Parish Church in a neighbouring parish; one further MDS Worker will be employed to serve this grouping, as agreed by both churches, and Aberdeen North has started to think about how this new post could be deployed to best support the ongoing work of the church. The grouping is designed to be beneficial in offering peer and professional support amongst colleagues, particularly during holiday periods, and 2023 has seen development of shared activities which benefit both congregations.
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Financial Review
Income
The principal source of income is the WFO Scheme and Gift Aid Donations. Compared with the year 2022, WFO, Gift Aid Donations, Open Plate Offerings and Tax Recovered show a decrease of £4,928. This decrease was offset by an increase of £5,448 in Other Offerings & Donations. This resulted in Total Offerings amounting to £41,198, an increase of £520 for 2023.
Total Receipts amounted to £55,606 a decrease of £26,304 when compared to 2022. As highlighted in the 2022 Accounts there were one-off receipts such as Sale of the Mini-bus, Council Tax refunds for the Summerhill and Northfield Manses and a refund of an overpayment in Giving to Grow Contributions. As these were one-off the income received was lower in 2023 than that received during 2022.
Payments
Total Payments amounted to £101,612 a decrease of £13,292 when compared to 2022. This decrease can be attributed to the reduction in the Giving to Grow (formerly Ministries & Mission) contributions.
It should be noted that during 2023 costs associated with Summerhill and Northfield totalled £22,848 for Heat & Light, Repairs & Maintenance and Council Tax. This increased by £13,420 when compared to 2022 due to the additional costs associated with the vandalism at Northfield and the additional Council Tax payable due to the Manses at Northfield and Summerhill being vacant.
Balances
Bank and Cash in Hand Balance Brought Forward from 2022 - £63,997 and Balance Carried Forward to 2024 - £17,991.
Investments at cost Brought Forward from 2022 and Carried Forward to 2024 - £2,280.
Reserves Policy
Funds from the sale of land is held by the General Trustees in the Consolidated Fabric Fund.
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
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.
16 May 2024 Date
Session Clerk
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Independent Examiner’s Report
Independent Examiner’s Report to the Trustees of Aberdeen North Parish Church
I report on the accounts for the year ended 31 December 2023. The accounts are set out on pages 12 to 17 of this report.
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’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 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 the Independent Examiner’s Report
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that, in any material respect, the requirements
-
a. to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
b. to prepare accounts which accord with the accounting records and to comply with Regulation 9 of the 2006 Accounts Regulations
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Dated: 29 September 2024
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Receipts and Payments Account
Receipts and Payments Account for the year ended 31 December 2023
| Notes RECEIPTS Donations 5 Legacies Fundraising Fundraising - Specific Purpose Bank Interest & Investment Income Rental of Premises Sale of Investments Sale of Fixed Assets - Mini-bus Grants Receipts from General Trustees Other Receipts TOTAL RECEIPTS PAYMENTS 6 Costs of Generating Funds Charitable Activities Governance Costs TOTAL PAYMENTS SURPLUS / (DEFICIT) FOR THE YEAR |
Unrestricted Funds £ 39,748 0 2,352 0 263 42,363 6,056 0 0 0 0 2,013 50,432 283 99,740 0 100,023 (49,590) |
Restricted Funds £ 1,450 0 0 923 0 2,373 0 0 0 1,000 0 1,801 5,174 0 1,590 0 1,590 3,584 |
Total Funds £ 41,198 0 2,352 923 263 44,736 6,056 0 0 1,000 0 3,814 55,606 283 101,329 0 101,612 (46,006) |
Total Funds £ 40,678 0 1,806 0 241 |
|---|---|---|---|---|
| 42,725 7,189 0 12,551 0 0 19,446 |
||||
| 81,910 | ||||
| 343 114,561 0 |
||||
| 114,904 | ||||
| (32,994) |
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Statement of Balances
Statement of Balances as at 31 December 2023
| Statement of Balances Statement of Balances as at 31 December 2023 |
||||
|---|---|---|---|---|
| Notes BANK AND CASH IN HAND Opening balances Surplus / (Deficit) for the year Closing balances INVESTMENTS Cost Price Market Value at 31 December TOTAL BANK, CASH IN HAND AND INVESTMENT BALANCES FUNDS - BALANCE CARRIED FORWARD |
Unrestricted Funds £ 63,046 (49,590) 13,456 2,280 12,785 15,736 15,736 |
Restricted Funds £ 952 3,584 4,536 0 0 4,536 4,536 |
2023 Total Funds £ 63,997 (46,006) 17,991 2,280 12,785 20,271 20,271 |
2022 Total Funds £ 96,991 (32,994) |
| 63,997 | ||||
| 2,280 | ||||
| 11,842 | ||||
| 66,277 | ||||
| 66,277 |
The accounts were approved by the Kirk Session on 16 May 2024.
For and on behalf of the Kirk Session
Session Clerk
Treasurer
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Notes to the Financial Statements
Notes to the Financial Statements for the year ended 31 December 2023
1. Basis of Accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2. Trustee Remuneration and Related Party Transactions
During 2023 trustees received reimbursement of expenses incurred totalling £400, which consisted of payments to the following:
Organist Fees - £400 (from 23/04/23)
During the year no trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity.
3. Movements in Funds
| Unrestricted Funds Designated Fabric Fund Designated General Fund Restricted Funds Flower Fund Guild Fund Audio & Visual Equipment Chat n Snack Total Funds |
At 1 Jan 2023 £ 16,990 46,056 63,046 578 374 0 0 952 63,997 |
Receipts £ 0 66,432 66,432 1,058 743 923 2,450 5,174 71,606 |
Payments £ (16,000) (100,023) (116,023) (836) (754) 0 0 (1,590) (117,612) |
Transfers £ 0 0 0 0 0 0 0 0 0 |
At 31 Dec 2023 £ 990 12,466 |
|---|---|---|---|---|---|
| 13,456 | |||||
| 800 363 923 2,450 |
|||||
| 4,536 | |||||
| 17,991 |
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
4. Purposes of Funds
Purposes of Unrestricted Funds
Designated Fabric Fund – The Trustees have set aside funds for the maintenance of the Church property.
Purposes of Restricted Funds
Audio & Visual Equipment Fund – This is a fund to provide enhancement to the Audio & Visual Equipment used within the Church.
Chat n Snack Fund – This is a fund set up to account for the Income & Expenditure associated with running the weekly Chat n Snack “warm space” project.
Flower Fund – This is a fund to provide flowers for display during services of worship.
Guild Fund – This is a fund which contributes towards Education about the wider work, fellowship and fundraising for charities undertaken by The Guild.
5. Analysis of Donations
| 5. Analysis of Donations | ||||
|---|---|---|---|---|
| Notes Donations WFO Scheme & Gift Aid Donations Ordinary Offerings (Open Plate) Tax Recovered on Gift Aid Donations Other Offerings & Donations |
Unrestricted Funds 2023 £ 28,915 1,265 5,100 5,918 |
Restricted Funds 2023 £ 0 0 0 0 |
Total 2023 £ 28,915 1,265 5,100 5,918 |
Total 2022 £ 30,907 1,931 7,370 470 |
| 41,198 | 0 | 41,198 | 40,678 |
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
6. Analysis of Payments
| Analysis of Payments | ||||
|---|---|---|---|---|
| Notes Costs of Generating Funds Costs of Generating Funds Charitable Activities Giving to Grow (formerly Ministries and Mission) Locum Costs Travel Pulpit Supply Presbytery Dues Organist & Licence Costs Fabric Repairs & Maintenance - Aberdeen North Parish Church - Northfield Parish Church - Summerhill Parish Church Council Tax - Aberdeen North Parish Church - Northfield Parish Church - Summerhill Parish Church Heat & Light - Aberdeen North Parish Church - Northfield Parish Church - Summerhill Parish Church Insurance Other Building Costs Printing, Stationery & Postage Telephone Costs Other Expenses MDS Expenses Charitable Donations 7 Governance Costs Accountancy Fees Total Payments |
Unrestricted Funds 2023 £ 283 |
Restricted Funds 2023 £ 0 |
Total 2023 £ 283 |
Total 2022 £ 343 |
| 24,048 5,619 42 100 0 2,998 6,994 9,550 231 3,706 3,943 6,648 5,213 1,318 1,158 8,465 1,885 2,154 1,031 13,862 775 0 |
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,590 0 0 |
24,048 5,619 42 100 0 2,998 6,994 9,550 231 3,706 3,943 6,648 5,213 1,318 1,158 8,465 1,885 2,154 1,031 15,452 775 0 |
45,104 3,318 1,403 586 1,665 2,596 4,187 0 115 3,564 2,315 3,607 5,187 2,183 1,208 6,121 4,339 239 1,194 24,963 424 243 |
|
| 99,740 | 1,590 | 101,329 | 114,561 | |
| 0 | 0 | 0 | 0 | |
| 100,023 | 1,590 | 101,612 | 114,904 |
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
7. Charitable Donations
| 7. Charitable Donations | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| Funds | Funds | Total | Total | ||
| 2023 | 2023 | 2023 | 2022 | ||
| Notes | £ | £ | £ | £ | |
| Charitable Donations | |||||
| Cyrenians | 0 | 0 | 0 | 243 | |
| 0 | 0 | 0 | 243 |
8. Minister’s Stipend
All Church of Scotland congregations contribute to the national stipend fund which bears the costs of all Ministers’ stipends and employer’s contribution for national insurance, pension, and housing & 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 stipend was £30,135 and the maximum stipend (in the fifth and subsequent years of service) was £37,032.
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION WITHIN THE CONSOLIDATED FABRIC FUND
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
YEAR ENDED 31 DECEMBER 2023
| REVENUE ACCOUNT Credit Balances at 31 December CAPITAL ACCOUNT Credit Balance held in CFF at 31 December at Cost Market Value of Balances at 31 December CAPITAL ACCOUNT - (II) Credit Balance held in CFF at 31 December at Cost Market Value of Balances at 31 December TEMPORARY FUNDS Credit / (Debit) Balances at 31 December |
2023 2022 £ £ 6,996 6,374 |
|---|---|
| 0 6,769 |
|
| 0 10,424 |
|
| 9,768 2,801 |
|
| 12,518 2,801 |
|
| 483,944 (26,828) |
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Copyright 0 Aberdeen North Parish Church, 2024