Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
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 2024
Aberdeen North Parish Church is part of the Presbytery of the North East and the Northern Isles of the Church of Scotland
Congregational number 311904
Registered Charity: Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
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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 .................................................. Error! Bookmark not defined. Receipts and Payments Account .................................................. Error! Bookmark not defined. Statement of Balances ............................................................................................................. 12 Notes to the Financial Statements .......................................................................................... 12 APPENDIX ................................................................................................................................. 18
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Reference and Administrative Information
Charity Name: Charity Registration Number:
Aberdeen North Parish Church of Scotland, Aberdeen SC013459
Congregational Reference Number: 311904 Contact Address Aberdeen North Parish Church Greenfern Road Mastrick Aberdeen AB16 6TR
Trustees
Kirk Session:
Rev Fiona Lister Ian Anderson Linda Barron Carole Brazendale Muriel Burnett Judith Christie Rene Cowie John Emslie Ronald Ewing Margaret Gee (until 21/03/2024) William Laing Louisa Low Catherine Napier Pearl Smart (until 16/05/2024) Moira Stewart Edith Wilson (until 21/03/2024)
Myrtle Adam Sybil Anderson Jean Bell Frank Burnett Jane Caseby (until 21/03/2024) Rose Clayton Margaret Duff Ann Ewing David Gee (until 21/03/2024) Ian Ingram Audrey Lawrence John McKinnon (until 16/01/2024) James Napier Anne Smith Alex Stirton (until 15/08/2024) Steward Wright (until 14/01/2024)
Principal Office-bearers
Church & Community Worker
Session Clerk
Minute Clerk Church Treasurer
Jay Thomas (from 03/01/2024) Ian Ingram (until 15/08/2024) Jean Bell (from 15/08/2024) Jean Bell (until 15/08/2024) Elaine Mitchell (from 17/08/2023)
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Independent Examiner
Lindsay Robb BA ACMA
Rowanlea
St Michaels St Andrews KY16 0DU
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 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024.
Structure, Governance and Management
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.
The Kirk Session is chaired by the Minister and meets approximately 6 times a year. The Kirk Session is responsible for the spiritual affairs within the church, in addition to finance and care of the property. Operational responsibilities for the following aspects of Aberdeen North Parish Church are delegated to Teams which comprise elders and members of the congregation, and which report regularly to Kirk Session: Children, Families and Youth; Fellowship and Discipleship; Pastoral Care; Resources; Worship and Music; Vision.
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. The ongoing training needs of trustees are considered by the Kirk Session with briefing and training provided as necessary.
Organisational Structure
The Church of Scotland exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world; it is Trinitarian in doctrine, reformed in tradition, and Presbyterian in polity. 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.
Services of worship are conducted at 10.30am on Sundays, with occasional additional services; the Sacrament of Communion is celebrated monthly and at other times throughout the year, including Maundy Thursday and Easter Sunday, 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 took place in early December for those who find the Christmas season difficult.
Children participate in Sunday worship with an interactive Children’s Chat and a range of follow-up activities relating to the themes, which they then share with the congregation when appropriate.
Provision for young people in the area includes chaplaincy in local primary schools and the secondary school, actively delivered by the Minister and Church & Community Development Worker, in conjunction with others in a local ecumenical team. They work in schools on a regular and planned basis with pupils, parents/carers and staff, and also with specific initiatives which bring pupils in to church including: the Story of the Nativity told interactively for P2/P3 classes from 4 local primary schools; an immersive and interactive Easter Journey for P6 pupils from 4 local primary schools; participation in Kintsugi Hope and partnership with the charity Transforming Lives for Good (TLG) to deliver mentoring.
Pastoral Care is extended to members via telephone calls, home visits, communion and hospital visiting, by a Team established to lead this and elders; flowers are distributed weekly to both members and parishioners who are ill, bereaved, housebound or facing challenges. An informal monthly service, led by elders, was recently trialled in Rosewell Gardens and will continue in 2025.
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
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
At the beginning of 2024 the Church and Community Worker took up post which has enabled Aberdeen North to focus on, plan for and deliver new initiatives in developing and extending our reach into the community.
Some members are unable to attend worship and so in addition to the visits and other contact from the Pastoral Care Team, vital communication is carried out by letter, phone, Aberdeen North News (our church newsletter distributed to all members of the congregation and made available to all members of the wider church family), email and texts along with our Facebook page and the updated and modernised website.
The Roll was 249 at 31 December 2024.
The Church continues to make a warm, inclusive and varied contribution to the community:
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The Sanctuary space continues to be used in more flexible and innovative ways by the congregation and linked church groups, as well as by external groups.
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Refreshments after Sunday worship continue to build the united congregation.
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A successful inaugural anniversary lunch was held for the whole congregation following worship, at which long-service certificates were presented to recognise the contributions of a number of elders over many years.
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A “Tea in the Kirk” musical afternoon in April, Strawberry Tea in July, and Christmas Fair (including a stall run by the Young Enterprise group from a local primary school) in December were all very well supported by the local community and successfully brought folk together.
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Chat’n’Snack, continues weekly with increased numbers attending; supported by volunteers, it offers hospitality and time for chat and is regularly attended by local people.
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A CFine Community food outlet is open weekly sell affordable fresh fruit, vegetables and eggs, which is proving very popular.
The Guild welcomed more members regularly with a variety of topics on the programme covering local issues as well as those connected to the Guild’s national local, national and worldwide priorities.
A number of successful grant applications made it possible to trial and establish new and planned initiatives:
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The weekly Coffee Pot Community Café began as a pilot and was established over the summer, supported by volunteers and welcoming people weekly for home bakes and hot drinks;
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The Going for Gold fun day and Pizza Pilgrims events involved children in fun activities during school holidays.
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Regular social events invited local people to join in games, musical entertainments, and the Big Hoolie for St Andrews Night, culminating with a Christmas Movie Night.
Following the annual custom, financial gifts were brought in support of Christian Aid in May; at Harvest nonperishable food items were brought to church for Aberdeen Cyrenians, and financial donations were made for Water Aid, 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. Donations continued throughout the year for Instant Neighbour, a local foodbank supporting people from across the community.
Retiring offerings were taken for the Street Friends Christmas appeal at the Christmas Eve Christingle Service and the service on Christmas Day.
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Funds were raised by two members of the congregation who were sponsored to walk the Mighty Stride at the Aberdeen Kiltwalk to raise funds for our work with children and young people.
One of the main challenges has been to get people to take on roles to help in routine tasks of running the church, which often results in some taking on multiple roles, and volunteers giving their time to help are much-appreciated. A part-time post of Congregational Support Worker was approved by the Church of Scotland and recruitment began in late 2024; this post will co-ordinate and streamline some of these routine tasks in support of the congregation.
The Minister and Church and Community Development Worker, along with the Kirk Session and the refreshed approach to managing the congregation’s affairs via operational Teams, have combined to continue revitalising the congregation and extend Aberdeen North’s reach into the community.
Finance remained the most severe challenge with the church operating at a monthly deficit, mainly due to the long-term and 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 demanded huge amounts of volunteer time to deal with the consequences, and is emotionally very draining for both the members and the local community.
Trustees are mindful of the need to maintain the fabric of both the church complex and the Manse, while balancing that with the ongoing financial constraints.
The long-term plan for a partial rebuild on the existing site along with refurbishment of those premises to be retained, while an exciting prospect, has no clear timescale; this currently holds back physical developments and improvements and reduces our capacity to generate income. The halls complex at the rear of the property is aging, with a number of extremely weak points, meaning that a disproportionate share of income has to be spent on ongoing repairs.
It is hoped that Northfield church and manse will eventually be sold in 2025, though with significantly reduced proceeds due to the cost of repairs after vandalism attacks.
The revised presbytery plan agreed in 2022 confirmed Aberdeen North as part of a wider grouping with Aberdeen Hillside Parish Church in a neighbouring parish, designed to be beneficial in offering peer and professional support amongst colleagues; it is hoped that the arrival of the new Minister at Aberdeen Hillside will enable the support of shared worship and fellowship.
Financial Review
Income
The principal source of income is Donations. Compared with the year 2023, WFO Scheme and Gift Aid Donations decreased by £2,049. This decrease is offset by increased income of £6,930 in Open Plate Offerings, Tax Recovered and Other Offerings & Donations. This resulted in Total Offerings amounting to £46,078, an increase of £4,881 for 2023.
Total Receipts amounted to £82,184 an increase of £26,578 when compared to 2023. The majority of this increase can be accounted for an increase in Grant Income (£8,585) and Receipts from the General Trustees (£14,577).
Payments
Total Payments amounted to £80,648 a decrease of £20,964 when compared to 2023. This decrease can be attributed to the reduction in the Giving to Grow (formerly Ministries & Mission) contributions. It should be noted that Giving to Grow contributions are still outstanding and work requires to be undertaken determine how these contributions can be met in the future.
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Balances
Bank and Cash in Hand Balance Brought Forward from 2023 - £17,991 and Balance Carried Forward to 2025 - £19,527.
Investments at cost Brought Forward from 2023 and Carried Forward to 2025 - £2,280.
Reserves Policy
Our current financial income is almost wholly used in meeting the necessary running costs of our church and we do not have sufficient excess of income over expenditure to create a reserve.
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Aberdeen North Parish Church of Scotland. Aberdeen. SC013459 Statement of Trustee Responslblllties The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transartions of the church during the financial year. The members of the Kirk Session are responsible for keeping proper accountin8 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 Iscotlandl Art 21x15, the Charfties Accounts1Scotlandl Regulations 21J)6 and the Re8ulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2CQ7. They are also responsible for safeguarding the assets of the churth and must take reasonable steps for the prevention andlor detertion of fraud and other irre8ularities. Approved by the Trustees and sl8ned on their behalf. 8 Jean Date Page 9 of 21
Aberdeen North Parish Church of Scotland. Aberdeen. SC013459 Independent Examlnerfs Report to the Trustees of Aberdeen North Parlsh Church report on the accounts for the year ended 31 December 2024. The accounts are set out on pa8es 12 to 17 of thi5 report. Respertlve Responslbllltles of Trustees and Examlner The chariWs trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Ikotlandl Act 2CK15 and the Charities Accounts1Scotlandl Regulations The charitrfs trustees consider that the audit requirement of Regulation 1011}(dl of the 2006 Accounts Regulation5 doe5 not apply. It is my responsibility to examine the accounts as required under section 44llllcl of the Act and to state whether particular matters have come to my attention. Basls of the Independent Examlnerfs Report My examination Is carried out in accordance with Regulation 11 of the 26 Accounts Re8ulations. 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 Examlnerfs 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 to keep accounting records in accordance with Section 44111{al of the 2005 Act and Regulation 4 of the Accounts Re8ulatbons: and b. to prepare accounts which accord with the accounting records and to compty with Re8ulation 9 of the 2(K Accounts Re8ulations have not been met: or to which. in my opinion, attention should be drawn in order to enable a proper understanding of the accountsto be reached. Lindsay Robb BA ACMA RoWa8 St Michaels St Andrews KY16 ODU I¥v8& 2026. Page 10 of 21
Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Receipts and Payments Account
Receipts and Payments for the year ended 31 December 2024
| 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 NET TOTAL TRANSFERS SURPLUS/DEFICIT FOR THE YEAR |
Unrestricted Funds £ 42,460 0 1,948 0 296 _ 44,704 3,710 0 0 0 14,577 2,842 _ 65,834 _ 245.54 65,445.07 0.00 _ 65,690.61 _ 143 _ (3314) (3172) |
Restricted Funds £ 3,618 0 0 1,457 0 _ 5,075 0 0 0 9,585 0 1,691 _ 16,351 _ 0.00 14,957.87 0.00 _ 14,957.87 _ 1,393 _ 3314 4707 |
2024 Total Funds £ 46,078 0 1,948 1,457 296 _ 49,779 3,710 0 0 9,585 14,577 4,533 _ 82,184 _ 245.54 80,402.94 0.00 _ 80,648.48 _ 1,536 _ 0 1536 |
2023 Total Funds £ 41,198 0 2,352 923 263 _ 44,736 6,056 0 0 1,000 0 3,814 _ 55,606 _ 282.95 101,329.47 0.00 _ 101,612 __ (46,006) _ 0 0 |
|---|---|---|---|---|
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Aberdeen North Parish Church of Scotland. Aberdeen. SC013459 5fATEMENf OF BALA14CE5 AS AT 31 DECEMBER 2024 2024 2023 Total Total Funds Funds Funds Funds 8A14K AND CASH IN HAND Openlng balan 13,456 4.536 17.991 63,997 rpluslDefictt for the year 131721 4.707 1,536 146,0061 Closln8 balance 10,284 9.243 19,527 17.991 INVE5TMENY5 2,280 1280 rket Value at 31.1124 .991 13,991 12.785 TOTAL 8ANK, CASH IN HAND 64 21,808 20,271 FUND5 8AiANCE CARRIED FORWARD The accounts were approved by the Kirk Session on 13 J¥Jty 2025 For and on behalf of the firk Se55ion BJeaTr Bell Judith Christie Sesslon aerk Interfm Treasurer Page 12 of 21
Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Notes to the Financial Statements for the year ended 31 December 2024
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 2024 trustees received reimbursement of expenses incurred totalling £350, which consisted of payments to the following:
John Emslie Organist Fees - £350
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
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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. The Grant Funding was fully utilised, and the additional expenditure incurred on the Equipment was transferred and met by the General Fund at the end of 2024.
Refuel Event – This fund was set up to account for monies raised through sponsorship to be utilised by children and young people attending the Refuel Event during the summer of 2024. Additional expenditure incurred above the sponsorship raised was transferred and met by the General Fund at the end of 2024.
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. At the end of 2024 a transfer to the General Fund was applied to contribute towards energy costs incurred during the year.
Cooking in Confidence – This fund was set up to account for Grant Income received to run classes in the community.
Coffee Pot Café – This is a fund set up to account for the Income & Expenditure associated with the community café.
Food for Local Children & Families – This is a fund set up to account for the Income & Expenditure associated with Grant Funding received to implement various initiatives within the church community.
Community Cinema – This is a fund set up to account for the Income & Expenditure associated with Grant Funding received to implement a cinema accessible to the church and the wider community.
Pizza Pilgrims & Holiday Club – These funds were set up to account for Grant Income received to run fun activities for children during the school holidays.
Christmas Community Fund – This fund was set up to account for a Christmas community event.
Transforming Lives for Good – This fund has been set up to account for the tripartite project set up involving Aberdeen North Parish Church, Northfield United Free Church and Sheddocksley Baptist Church. The expenditure incurred is met equally by the three partners. At the end of the year the balance due by Aberdeen North Parish Church was transferred to the General Fund. In the new year Invoices will be raised to Northfield United Free Church and Sheddocksley Baptist Church to recoup their share of the 2024 costs.
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.
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Aberdeen North Parish Church of Scotland. Aberdeen. SC013459
5. Analysis of Donations
Funth
1014
Fuhth
Z014
Tatsl
1014
Tatsl
I3
WF05cheme& Gift Donatlons
ITrdin¥yOffuin8slOp Platel
Ta¥ Rtcob*tsl on Gift Donations
otheJ offw1n& Donati
Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
6. Analysis of Payments
Receipts and Payments for the year ended 31 December 2024
| Notes Cost of Generating Funds Cost of Generating Funds Charitable Activities Giving to Grow (formerly Ministries & Mission) Locum Costs Travel Pulpit Supply Presbytery Dues Organist & Licence Costs Fabric Repairs & Maintenance - Aberdeen North Parish Church - Northfeld Parish Church - Summerhill Parish Church Council Tax - Aberdeen North Parish Church - Northfeld Parish Church - Summerhill Parish Church Heat & Light - Aberdeen North Parish Church - Northfeld Parish Church - Summerhill Parish Church Insurance Other Building Costs Printing, Stationery & Postage Telephone Costs Other Expenses MDS Expenses Charitable Donations 7 Governance Costs TOTAL PAYMENTS |
Unrestricted Funds 2024 £ 246 _ 0 0 2,171 200 3,109 3,352 8,800 5,615 58 3,820 4,623 1,368 11,385 1,466 767 7,174 7,798 1,981 3,974 10,570 0 865 _ 65,691 _ 0 _ _ 65,691 _ |
Restricted Funds 2024 £ 0 _ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,309 0 0 _ 14,958 _ 0 _ _ 14,958 _ |
Total 2024 £ 246 _ 0 0 2,171 200 3,109 3,352 8,800 5,615 58 3,820 4,623 1,368 11,385 1,466 767 7,174 7,798 1,981 3,974 11,879 0 865 _ 80,403 _ 0 _ _ 80,648 _ |
Total 2023 £ 283 _ 24,048 5,619 42 100 0 0 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 _ 101,329 _ 0 _ _ 101,612 _ |
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
7. Charitable Donations
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 £31,642 and the maximum stipend (in the fifth and subsequent years of service) was £38,884.
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Aberdeen North Parish Church of Scotland. Aberdeen. SC013459 APPENDIX FUNDS MELD 014 BEIIPAFOF THE C(Y4GREfJATI(Y4 wmiiNTHE CIY450LIDATED FABRICFUND BYThE OIURCH OF SCOTL GERAL TrUSTEES YE¢ ENDED 31 DEtR 2024 rdht 8alance5 held ai 31 DIrnat C05t MIfftv4luEd 8alarKes at 31 Ccember RE¥EIIUEpuoupir Credbt Balance ai 31 t*cemtor 10,9 Detst Balince at JI DecefflbEr IL54 Page 18 of 21
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Aberdeen North Parish Church of Scotland, Aberdeen, SC013459
Copyright © Aberdeen North Parish Church, 2024
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