Maryculter Trinity Church
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Accounts for 2024
Congregation No: 321907
Charity No: SC 013648
Receipts and Payments

Reference and Administrative Information
Charity Name:
Charity Registration Number:
Congregation Reference No:
Contact Address:
Maryculter Trinity Church of Scotland
SC013648
321907
Maryculter Trinity Church of Scotland
Kirkton of Maryculter
Aberdeen
AB12 5FS
Trustees
Kirk Session
Principal Office-bearers
Interim Moderator:
Locum Minister:
Session Clerk:
Church Treasurer:
Inde
endent Examiner
Bankers
Bank of Scotland
27 Market Square
Stonehaven
AB39 2BB
Page I

Trustees, Annual Report
Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The Church was administered in accordance with the terms of the Model Deed of Constitution
until 7th December 2012 when it moved to Unitary Deed of Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders
of the church and are prayerfully appointed and ordained from those members of the church
who are considered to have the appropriate gifts and skills. The minister, who is a member of
the Kirk Session, is elected by the congregation and inducted by Presbytery. In the absence of
a minister during a vacancy the Interim Moderator stands in their place.
Organisational Structure
The Kirk Session meets at least five times a year and is responsible for the spiritual affairs of
the church. It is usually moderated by the minister, but others are also trained to chair the
meetings. Certain responsibilities are delegated to the Property Convenor, Finance
Committee and other ad hoc groups as appropriate. The Kirk Session meets at other times as
required.
The Stated Annual Meeting is held in April.
Objectives and Activities
The Church of Scotland is the national church in Scotland. Our mission is to worship God and
to follow the teachings of Jesus Christ. We have a commitment to minister in every parish in
Scotland. Everyone is welcome to worship with us. We are a Reformed Presbyterian church
and the basis of our faith is the Word of God as contained in the Bible. We believe in one
God, the Father, the Son and the Holy Spirit. We believe that God is present in the world and
is seeking to enrich our lives through knowing Jesus Christ His Son.
Our aim is to follow the teaching and example of Jesus Christ through whose life, death and
resurrection we come to know, love and worship God. We seek to do this through love and
practical care for each other and those we encounter in our daily lives. We observe the two
sacraments of Baptism and Holy Communion. We baptise believing adults and children of
Christian families.
Page 2

Trustees, Annual Report (cont)
Year ended 31 December 2024
Objectives and Activities (cont)
Our objective is to be a church which seeks to inspire people with the Good News of Jesus
Christ through enthusiastic worshipping, witnessing, nurturing and serving our community.
Worship Services take place in Maryculter Trinity Church every Sunday at 10.30am. There are
activities available for children.
A family service is held at 10.30am in Maryculter Trinity Church on the 3rd Sunday of the
month except July and August. This is an informal service accompanied by our praise band.
Remembrance Day worship services are conducted at Maryculter Trinity Church, Banchory-
Devenick memorial, and Cookney memorial with Aberdeenshire Council members attending
each.
A Bible Study meeting takes place every week in Maryculter Trinity church hall. This is
ecumenical and open to all who are interested.
Young people attend a Youth Cafe available to all the community on Thursday evenings in
Maryculter Trinity church hall. All leaders have undergone Disclosure Scotland checks.
Community involvement
The church provides its land, personnel and facilities, including a dedicated playing field, car
parking to the following organisations: Scouts, Cubs, Beavers, Mucky Boots kindergarten
forest school and Maryculter Friendship club.
The church premises are regularly used by other organisations.
Hospital and home visits are regularly carried out by the minister and the elders.
Page 3

Trustees, Annual Report (cont)
Year ended 31 December 2024
Achievements and Performance
The profile and awareness of the power of prayer continues with minister and Elders available
to listen and pray for individuals during or after worship.
In 2015 the church partnered with Crown Terrace Baptist Church in providing soup for
vulnerable and homeless people in the city of Aberdeen, and this is still ongoing.
A modern style of family worship service is held on the 3rd Sunday of the month at 10.30am in
Maryculter Trinity Church. Children are made very welcome at this service as they are at all
services.
The Guild is held on the first Monday of the month from 7.30pm-9.30pm in Maryculter Trinity
church hall from September to November and February to April.
Community Coffee mornings are held on 1st, 3rd and 5th Wednesdays of each month [except
July and August] in Maryculter Trinity church hall and are continuing to flourish. This provides
an opportunity for the community to come together for friendship and enjoyment.
We are a Fairtrade Church and where possible source Fairtrade goods for use in our church.
We run events throughout the year for Christain Aid and have helped many worthwhile
projects including Water Aid, Mission Aviation Fellowship and HIV/Aids.
We also took part in the Blythswood Christmas Shoe Box Appeal.
We had a significant upgrade to our sound system and streaming equipment which now
allows our services to be recorded and streamed live for those unable to attend in person.
Following the refurbishment of the Church in 2016/17, we now have a space that is warm and
comfortable and adaptable to many uses. Various events have now been held and we are
delighted at how user friendly the church and hall have become. Our dearest wish is that
these church facilities will be seen as a resource for the whole community.
Page 4

Trustees, Annual Report (cont)
Year ended 31 December 2024
Financial Review
The principal source of income is the giving of members. The bulk of this comes by Bank
Standing Order and Gift Aid Recoveries, which accounts for 78% of total giving. Total
donations for 2024 increased by 7.32 % over 2023.
We have several fundraising activities throughout the year to support the Church costs, these
include our Community Coffee, a Spring Fling, Car Boot sale and a Quiz Night. Nearer the end
of the Year and in preparation for Christmas we have our regular 'Ladies Night, where men are
welcome to join in the festive fun. The last two years we have also printed and sold a
Maryculter Church Calendar where community groups associated with the Church, Church
members, friends and family are encouraged to submit pictures of our local community for
selection and printing in the calendar. The fundraising activities in 2024 of the Church and
Guild raised £7,707 net of expenses.
Reserves Policy
The Kirk Session / Trustees, seek to hold reserves of approximately six months expenditure
including designated funds. At the year end the Church held unrestricted cash funds of
£35,914 of which £7,401 had been designated for fabric fund and £3,163 for the Guild and
Youth Cafe. The total of the unrestricted cash funds equate to approximately six months of
expected expenditure for 2025.
The Church also held £5,950 of restricted funds which have been provided for the purposes
specified in Note 8.
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 / Congregational Board 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,
Date:
6th April, 2025
Page 5

Independent Examiner's Report to the Trustees of Maryculter Trinity Church
of Scotland SC013648
I report on the accounts of the charity for the year ended 31st December 2024 which are
set out on pages 7 to 11
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 trustees consider that the audit requirement of Regulation 10(1) (d) of the
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 independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts
(Scotland) Regulations 2006. 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 examinerfs statement
In the course of my examination, no matter has come to my attention .
i)
which gives me reasonable cause to believe that in any material respect the
requirements:
to keep accounting records in accordance with Section 44 (1)(a) of the
2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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.
2)
Signed:
Name:
Address:
Date:
Page 6

Ma
culter Trinit Church of Scotland SC013648
Recei
ts and Pa
ments Account
Year ended 31 December 2024
Unrestricted Restrirted Endowment
Funds
Funds
Funds
2024
2024
2024
Total
2024
Total
2023
Recei
Donations
Legacies
Activities for Generating Funds
Bank & Deposit interest
Investment income
Note
42,148
42,148
39,275
8,379
8,379
10,846
100
26
50,247
112
50,639
30
30
142
50,669
Rental of premises
Sale of assets
Sale of investments
Grants
Receipts from General Trustees
Special Collections
Other Receipts
Total Recei
ts
390
150
390
150
80
4,219
1,625
1,017
58,040
4,219
1,625
1,017
58,070
8,656
979
3,898
63,860
30
Pa
ments
Charitable activities
Other Payments
Total Pa
ments
52,936
6,127
59,063
52,936
6,127
59,063
55,528
55,528
Surplus/(Deficit) for the year
before transfers
(1,023)
30
(993)
8,332
Transfers
Surplus/(Deficit) for the year
(1,023)
30
(993)
8,332
Page 7

Mar
culter Trinit Church of Scotland SC013648
Statement of Balances
At 31 December 2024
Unrestricted Restricted Endowment
Funds
Funds
Funds
2024
2024
2024
Total
2024
Total
2023
Note
Bank & De
osit Balances
Bank & deposit balances
brought forward
36,937
5,920
42,857
34,524
Movement in year:
Excess of Receipts over Payments
for the year
(1,023)
30
(993)
8,333
Bank & deposit balances
carried forward
35,914
5,950
41,864
42,857
Investments at market value
(cost £ 525)
5,295
1,404
6,699
5,670
Assets
Gift Aid Receivable
6,950
6,950
6,950
6,950
Liabilities
Locum Invoice for December
Donation collected not sent in 2024
1,214
274
1,488
1,214
274
1,488
The accounts were approved by the Kirk Session on 6th April, 2025.
For and on behalf of the Kirk Session
Page 8

Mar
culter Trinit Church of Scotland SC013648
Statement of Balances
Notes to the Accounts
l. Trustee Remuneration and Related Party Transactions
During the year the following payments were made to Trustees:
Pulpit Supply
Beadle
300
975
During the year the following payments were made to related parties:
David Massie Carpentry & Joinery
1,062
2. Movements in Funds
AtlJan
2024
At 31 Dec
2024
Receipts
Payments
Transfers
Unrestricted funds
General Fund
17,141
6,985
7,320
979
2,931
1,581
36,937
54,178
210
930
1,475
56,095
15,224
7,195
7,401
1,000
2,931
2,163
35,914
Church Reserve Fund
Designated Fabric Fund
Designated Gutld Account
Designated Sunday School Account
Designated Youth Café Account
849
1,454
1,247
58,040
665
59,063
Restricted funds
Thomson, Burnett, Angus & Mollison
Nicol Bequest
Professor Niven Bequest
Mrs Christina Lees Memorial Fund
3,712
977
637
594
5,920
42,857
30
3,742
977
637
594
5,950
41,864
30
58,070
Total funds
59,063
Page 9

Unrestricted Restricted
Funds
Funds
2024
2024
Endowment
Funds
2024
Total
2024
Total
2023
3. Analysis of Donations
WFO Scheme (non Gift Aid)
Gift Aid Donations
3,248
25,738
6,951
2,371
3,840
42,148
3,248
25,738
6,951
2,371
3,840
42,148
5,093
26,657
6,885
Tax Recovered on Gift Aid Donations
Ordinary Offerings (Open Plate)
Other Offerings, Donations etc
640
39,275
4. Analysis of Other Income
Other Interest
134
32
851
1,017
134
32
851
1,017
Refunds
Other income from Congregational Orgs
3,375
3,375
5. Analysis of Payments
Charitable activities
Giving to Grow / Locum
Presbytery dues
Pulpit supply
Other staffing costs
Fabric repairs & maintenance
Heat and light
Insurance
24,758
1,289
300
1,764
4,173
3,752
3,057
778
1,101
801
529
76
6,000
849
1,350
24,758
1,289
300
1,764
4,173
3,752
3,057
778
1,101
801
529
76
6,000
849
1,350
25,212
280
1,605
2,623
4,792
2,953
992
822
76
1,725
2,996
7,934
75
1,469
147
848
979
Church office expenses
Organ & music
Printing, stationery and postage
Security & Fire Protection
PAT & EICR Test
Interest on Loan
Fabric Account Expenses
Guild Expenses
Sunday School Expenses
Youth Café Expenses
Donations To Charities
665
1,351
343
52,936
665
1,351
343
52,936
Other expenses
55,528
Other payments
Purchase of assets
- Lawn Mower
1,999
2,807
1,321
6,127
1,999
2,807
1,321
6,127
- AV Equipment
Land sale activities
Page 10

6. Collections for Third Parties
2,024
2,023
Big Brew
ANCHOR
Water Aid
Poppy Scotland
Christian Aid
Souper Sunday
Guild- World day of prayer
220
237
251
274
365
175
104
1,625
200
294
204
107
175
980
7 Ministerfs Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all
ministers, stipends and employer's contributions for national insurance, pension and housing and loan fund.
Ministers, stipends are paid in accordance with a national scale which is related to years of service. For the
year under review the minimum stipend was £31,642 and the maximum stipend was £38,884.
8 Purpose of Restricted Funds
The Thomson, Burnett, Angus and Mollison fund provides for distributions to the poor of the parish and
prizes for Bible knowledge.
The Nicol Bequest, Professor Niven Bequest and the Mrs Christina Lees memorial fund provide funds for the
upkeep of graves and gravestones.
9 Purpose of Designated Funds
Fabric Fund ~ The Trustees have set aside funds for the maintenance of the Church property
Guild Fund The Trustees permit the Guild to use this fund for the collection of Capitation Fees and
payments to the various projects which the Guild supports
Sunday School account - The Trustees permit the Sunday School to use this fund for receipt of donations
and fund raising and for the purchase of teaching materials and prizes.
Youth Café - The Trustees permit the Youth Café to use this fund for the purchase and sale of provisions for
their shop and for the purchase of games etc.
10 Interest on Loan
The congregation has an outstanding loan of £199,550.42 from the General Trustees at a rate of 3% per
annum and this is granted against the value of Kirkton Cottage and separate building plot with planning
permission, which was valued in 2024 at £285,000 (Kirkton Cottage
£160,000; Plot with planning
oermission £125.000).
Page 11