Tbe Church of Scotland
Aberdeen St Stephen's Church
ACCRUED
(SORP COMPLtANT ACCOUNTS)
Congregation No: 311900
Charity. No: SC 014120
2024

Reference and Administrative Information
. Charity Name:
Aberdeen St strphen's Church
Charity Rcgistrasion Number:
SC 014120
Congregation Reference No:
3119nn
ConlactAdthess:
2 i Lorse Onve
Bridge of Don
Aberdee￿ AB23 8LN
Trustees
Elders
Board Members

Printipal Office-beY4rers
Minister..
Session Clerk:
Clerk to the Board..
Church TTeasur¢r'.
Independent Examiner
Bankers
Bank of Scotland
39 Albyn Place
Aberdeen
ABIQ IYN

Trustees, Annual Report
Year ended 31 December 2024
Strueture, Governance and Management
Governing Document
Th¢ Church is administered in accordance with the tenns of the Model Deed of Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congregational Board are the chartty trustees. The Kirk Session members ate
the elder8 of the church and are chogen from those members uf the Lhurch who èLre considered to have the appropriate
gifts and skills. The mit)ister, who is a member of the Kirk Session, is elected by the congregation and indi￿ted by
Presbytery. The Congregational Board is appointed from within the congregation and members of the con8regation
are invited to nominatr individu&ils who believed to have the skills and commitment to contribLLte to the
nlanagement affairs of the Church, to become membeLS of the Board. Board Member.8 are then appointed at the
Statcd Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated
Annual Meeting,
Orgauisational Structure
The Congregational Board is chaired by the minister and meets four (4) times in a year. C,ertain responsibilities are
delegated to the Buyincss Committee as appropriate. The Kirk Session which meets tive (5) times a year is
Tesponsible for SPiTltual affairs within the church.
Objectives and Activities
The Church of Scotland is Trinilarian in doctrine, Refornied in tradition and Presbyterian in polity. It exists to
glorify God and to work for the advancement of C'hrist's Kingdom throughout the world. As a national Chiirch, it
&cknowledges a distinctive call and duty to bring the ordinan¢¢s of religion to the people in every parish of Scotland
through a te￿itOriaL ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and
beyond.
Aberdeen: St Stephen's Parish Church seeks to fulfil the above objective5 through its services of worship, Cafe
Church, Sunday School. Bcla Nights.. Guild. Sports Activiti¢s, Chatterbox, and fundraising for thc Chur¢l4 Clwities
and school chaplaincies.
St Stephen's is also part of the Old Aberdeen Parish Grouping created under the Presbytery Plan which includes St
Mary, s, St Machar and Old Machar churches.

Trustees, Annual Report (cont)
Year ended 31 December 2024
Aehievements and Performance
At 1st January, 2024 Aberdeen St Stephen's Church have on¢ hundred and thirteen (113) members on the
Communion Roll. Communicants admitted during the year was three (3). three (3) by Profession atLd zero (O) by
Certificate. Con]municants removed during the year was five (5)- four (4) by death and one (l) by C.ertificale and
zero (O) otherwise. Cummunicants on th¢ Roll at 31 st December 2024 one hundred and eleven (I I l}. Six (6)
members are on the Supplementary Roll.
rifteen (15) children under seventeen (17) years of age are involved in the Life of Congregation and fifteen (15)
adults eighteen (18) year5 or over who not on the Communion Roll. Elders number thirteen (13) - four (4) male
and nine (9) female. Members of the Congregation41 Board number thirteen (13)- four (4) male and nine {9) female.
Therc was tkLree (3) baptism, two (2) of which was an adult baptism and zero (O) Child Blessing. Zero (O) weddings
were performed and ekght (8) funerals.
Financial Review
The principal source of income fDr Aberdeen St Stephens Church is through weekly offerings b¢iDg £38,000, an
increase of 4.7 O/iJ fr()m previous year. Several memkrs sign up to give through Gift Aid with sixteen (16) members
giving Lluough standing order. The churLh hab actively undertaken to highlight the benefits available lo the
congregation by giving donations throligh Gift Aid. Fund raising activities are targeted for specific charities
throughout the year.
Reserves Policy
At the year end the Church held unrestricted cash fi￿d8 of £181,460 and this rep￿Sellts approximately twenty five
(25) months expenditure.
The Church also held £2,509 of restricted funds. The church uses int¢r¢st from the reserve ftjnd to cany out regular
repairs and refurbishrnents to the church. hall and manse. Our policy is 10 retain the capital and use the inleresl io
maintain an ongoing programme which ensures an acceptable level of maintenance.

Trustees. Annual Report (cont)
Year ended 31 D¢¢¢mber 2024
Statement of Trustees, Responsibilities
The members of the Kirk Session I CongrcLJational Board must prepare financial statemcnts which give sufficient
detail to enable an appreciation of the transactions of the'C.hurch during the f3nancial year. The tnembers ofihe Kirk
S¢ssion I Congrcgational Board aTe responsible foT keeping proper accounting recoTds which, on request, must
reflect the fini￿LIa1 position of thc Church at that time. This must bc donc to cnsure that the financial staternents
comply with the Charities and Tru8tee Investment (Scotland) Act 2005, the Cl]arities Accounts (Scotland)
Rcgulations 2006 and the Regulatio￿ Anent Congregational Finance approved by the General Assembly of the
ChurLki of Scotland in 2007. Thcy arc also responsiblc for safeguarding the assets of the Church and must take
reasonable steps for ihe prevention andlor detection of fraud and other irregularities.
Ai)i)rovL.d by thL 'fnisiee% aiid signed on their behalf,
Session Clerk
Date .
!g/gls

St Stephen's Church
SC 014120
Independent Examinyr's keport to the Trustees of St Stepbens Church
l Teport on the accoullt8,of the charity foT the year ended 31, December 2024 which are set out on these pages.
Respective responsibilities.of trustees and examiner
The charity trustees are responsible for the preparation of the accounts in accordance with the tem8 of the Charities
and Tiustee.Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
'L'he 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 stai¢
whether particular rnatters have come to my attention.
Basig of independent examiner's statement
My examination is carried out in a¢cordance with Regu1411ions I l of thc Charities ALLaunts (Scolland) Regulations
2006. An examination includes a review of the accounting recordg Lept by the ¢har?ty and a coinparison of the
accounts presented with those records. It also includes consideration of any unusual itLms of disclosures in th¢
accounts, and seekq explomutions from the IN5tees concerning any such matters. The pr￿edureS undertaken do not
provide all the evidence ihat would be required in an audit. and consequently I do noi express an audit opinion on
the view given by the accounts.
Independent examiner's Statement
In the course of my exarnination, no matter has come to m}, attention
which gives me reasonable cause to believe that in any material respect the requirements-.
To keep acLDunting records in accordance with 8eLtion 44(1) (a) of the 2005 Art and Regulation 4 of the
2006 Accounts Rc8ulations, and
To prep¢ire accounts wh'ich accord with thc accounting records and comply with. Regulation 9 of the 2006.
Accounts Regulations have not been net or,.
to which. in my opinion, attention should be drawn io order to ¢Thable a proper understanding of the accounts
to be reached.
Name
Address
Date
23 July 2025
Signaturc

St Ste
heLt's Churth
Incoiii¢ & Ex
cnditure Aeoount
Unrestricted
Funds
2024
Re5éricted Endowment
Funds
Fund5
2024
2024
Tntgl
1024
Total
1023
Reeei
Donatlons
Leg8cle5
Activitiey for Generating Funds
Bank interest
DEposiI int¢resl
Note
91.787.06
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
D.00
0.00
91.787.06
0.00
0.00
0.00
45,099.94
0.00
o.Do
O.DO
2,560.50
94,347.56
0.00
0.00
1,728.00
46.827.94
2,560.50
94.347.56
Reserve General PuT￿Sey
12gscy Fund
0.00
0.00
0.00
0.00
o.oo
0.00
0.00
0,00
0.00
o.ao
0.00
0.00
0.00
Tothl Rttei
94J47.56
0.00
94,347.56
46,827.94
PA
men
Costs of gÈn¢r*tin8 fundB
ChoritAble ietivitles
Gov¢rngnce costs
Other
Ré&ervc CJen¢ral Purposes
tal Pa
m¢nt5
250.00
86,937.31
250.00
86.937.31
0.00
60,325.40
0.00
87.187.31
0.0
¥7,IB7.31
hOJ25.40
Exccss of R￿¢[pt9 over Pgyments
for the year bLbfure traTrsfer¥
7,160.25
0.00
7.160.25 113,497,46}
Trnnsfe
0.00
o.oo
0.00
Exces5 of ReceiptJ oYeT Payments
for the ye4r
7,160.25
0.00
o.uo
7.160.25
13.497.46

St St8phell3'5 Church Aberdeen
Annual aGGounls for the erioj
SCQ14120
CC17a
31-Detr24
01nlf2024
3111W￿24
Statement of tinancial activities
r￿rIcted
funds
Endth*rn•nt
fund$
fvnd8
2024 Total
2023
In¢omlng r•tourco5 (Nots 21
In¢ame and vnrfwmqntsfrorn..
atvj legaGi?
F01
F02
F03
FIM
FOS
91.047 06
000
2.$e￿ 50
740.00
91.047.06
0.00
2.580 50
740.OD
Othrrlo4dlng ocl¥lt
D.00
o.oc
1.728.DD
othor
Totsl Intome
94,347.38
94.347.56
48,92T.g4
R4•ourcts oxponded IN4*8 31
EApwdltur•on:
Aobinq funds
280.(
86,937 31
aoo
0.00
250.DD
ot,9J7.31
0.00
60.325.40
Othor
000
o.oo
Tothl Expondl￿rg
87.1a7.31
0.00
87.4e7.31
eo.325.40
Ii¢t Incom*iMp•niiiuv•i ¢•for• lllin• •nll
7.160.2S
7,160.25
13,497.48
.00
Gro•J tran$lgrn h•￿•￿n fund
M•t InwrrdnW(¢utg•lngl rn•ouro•• b•for•
ouo
Y.160.25
7.160.25
13,497.46
Othor r•cognlJed 911n￿(lO￿￿OI?
N•t yainl l{loi•eBI Dn In￿mMun￿
29.467 77
0.00
ooo
29.4¢7.77
7.W29.96
M•t Inc0Th9 1 •xp•ndltur•
2.307.B2
22.307.52
J6
R￿9￿clI￿a￿On ol lund•'.
Tolll fvndll br￿V9h11?rw1
Tol•l fvnd# Girdqd IDrw4rd
203.7
1$t.460118
000
206.276 8S
18J.kn9.33
2,SOg.10
,276.85

Seclion B
Balance sheet at 31 December 2024
Sl Stephen's Church Aberdeen
SC014120
Unr05tdcted
lunds
R•5thc
nd$
Enthowmgrt
lund*
Totol
2024
Totsl
2023
Flxed as3B18
Tangl￿1@ aig•i8
Inves￿entS
Total lixed as8•t•
F01
F02
F03
FD4
F¢
172.317 96
o.uo
O.L)O
0.00
17
172.217.g6
201,785 73
201.785.
Curlent
Dcbto
Cash ai b8nk and in hand
Totsl ¢ur¥ent •*i•ts
9,557.01
9.67
1,690.4G
9.15
,189.81
Crgdltor¥ falling dua wilhln y2ar
22,J48.24
22h48.24
5,184.89
14gt Gurr•nt iv•ts
.142.
51.
Credltorn falling due after one y¢8r
0.00
o.oo
0.00
0.00
Q.DO
Ngt A¢MI¥
181,4
9.33
Th• lund¥ of the Charlty
End¢v￿8￿1 furyds
Raslrlct&d Incomg funds INots 131
Unresirlctod lunds
o.uo
2.JD9.IJ
181,460.16
0.00
2,509.15
203,767.70
,509.15
181.4601
u.ju
Total fund*
Acuunlè •pprovod Wthe tnJ&tees un
and *lgr*d on Ih•ir oghall by th•
SawDn CIwk•ndTtt•sww
i).-i-o DI gporoval
1¥15

st
En'# chts￿h
Pollc19$
AccDuntl Pollcles
The principal accounting kolic￿. which have b88n 8ppli•l conslslantty in the CJj￿ellt and precedino year
in dealing wilh it8ms whicm are eonsk18red maleilai to the accounts. are sei out b61ow.
Basis of Prepqratjon
These ar£ounts h8ve been prepar8d on the ba51s ol hlstorlc cosilgxcept Ih8t InVe5kn￿l5 are
shown al rnarkel value) In acGordan(r wlth..
Attounlin9 6Nd Reportlng by ChaNlies- Statement of Recothrnended Pra￿¢• ISORP 2N51".
Fund accountlng
Th8 Funds of th8 Church tonsisl of the followlng..
nre
.Unfeslricted fund8 are qv8ilabl8 for u8e at the dl$cretlon of the 8oafd in lurtheranc• ol
tho 98n8ral objedlvè$ of the charty.
Re¥lricted funds Rr8 $ublecl8d io rostrkknoni on Iholr eyndtture Impos•d bythe ijonor.
End
nlFu
There are no endowm&nt funds.
IDeornlng Ro¥¢urc
All Incomlng resourc¢¥ are inGlud•d In the slaternent of flnanclAI Bctlvki¢y when the charfty 5$
, anlillod lo the ineome and Ihe amount can bÈ qJaniifi&J wllh r•aienab18 8ccuTrcy. Tha folhwing
1￿clI￿ polic*s •r¢ appllad lo particularcal8Gories of Incorne..
Incornino resources frorn gr8nts. wtsre relaled to porform8nc8 and ¥ecific deliverabl•s.
are QGounled fcT 85 the chailty earns tho f4ghl to conslderalbn by P8rtDrTr.ance.
Unb$s incapable of financial mÈasuremenl, leg8C*s are cr¢ditsd 88 Ing)ma In the year In
which ihey are recelvgble, The Trustee5 have daleimined thai Iheydo not r*9ard £ legacy
as roctivablo un￿1 probate h85 been granted in reS￿¢t of the legal¢è'& eslale.
Thg value of services provided W voluDleerg has not been In￿U￿9￿ In those acojunts.
Interest recelve(l 18 Included when receivable.
Rosourr•B Expgnd•d
Expenditure 1$ re¢ogniBed on an accNal bas1$ os a liablllty15 IDGuired.
Any 51aff ¢o$l$, governanGO GQSIS 8nd iho rnajorlty of exhiblllon C￿1$ and 8UPPOrt cost8 Are
itemB of oxponditur• •llocated so1•￿ lo unrn8tricl8d fundj,
Go¥¢rnance Gos15 InGlude Ihoso c051s #•soclaled with m•¢lSng the con•tttulional and
sLalutory requ1￿mentS ol the Charity.
Suppori Gosl$ indud• all properlyand adrnlnlstr8tlon costs. The 8o8rd h88 taken th•
view not lo allocate Iheae costs bemren r8s+rfcted and unr8Stn"Gtod fvnds.
Flx•d AJ#•ts
Thtr charity hai the right lo octupy and usa lor It8 charrtabb objectlV8$ ￿rtaIn tangIb￿ Ilxed aydets. inGluding
thg Church. hall and m8n$e. v8slod In Ihe ChufGh of Scotland Genaral TruJteeJ. No consideration ￿ pay8blo
for th* use of these Jssels. Expendilura Incurred on the repalr and rnilntanance of these assets 15 Charged as
resources expended in IhB Stslemenl of Financjal Activities in the perlod in Whleh the IlabS1ty arkw,
Invogtrn•nth
Fixed asset invesknents are slated al market value at the balance sheet d4t•. Unrealijvd gains and 10sÉ6$
repre5entthe difference beiwoen the market value al the bpginning and ond of the financial ygar or. rf
pur¢ha8ed In th¢ yuar. the diYer8nca be￿￿ c0513nd market value at Ihe end ol the year. R8ali5ed goins
and k)sses fepresent the differenp be￿ee the proceed5 afjd dispD581 and the market value at the start ol
the cr Nst rf purtha#ed in the yg?r.
Taxation
Sl Stephèn's Church 1$ recogniÉed a5 a chaTityfor the purpose5 of appI￿&ble taxation ￿gislatiOn
and is t*8r8fore not Subje￿ to iaxatlon its oha",tsbk activities. Th8 charly is ftot registered for VAT
and resources expended Iherefora include ￿￿Cover￿b1e inpvt VAT.

hen,
rmin
rtol
Unrestrl¢tsd
Funds
enoOi¥rnSnt
Total
20Z4
20Z4
1014
l Dor•&tloM and LtqrKI
3U.UQO.49
7.990.68
0.00
0.00
45 055.88
0.00
0.00
o.oo
38.000.49
7,990.68
0.00
0.00
4S Q55.89
91 047.06
38,31111
7.788.13
Tax rgcaveted on GrftAid
o.oo
D.oa
D.oo
o.oo
o.oo
Valu@ of donal￿ good4
omBr
0.00
12000
44,219 94
2 Incam• fpom Ch•rhb￿XtTr41l[••
0.00
0.00
3 IncornwfrovD rtbFrlrndlnB 4cllYMI
Rènt ￿C￿1ved
740.00
740 00
0.00
ooo
0.00
0,00
740.00
740.00
880.0)
880 00
4 InweAtmeni In¢rffie
OIVid&nds recafve
25￿.
2.56U.SO
9)
0.00
2 560.50
25605Q
1728.
1.728 ts)
Tot•1
0,00
94.347.51
6 knily¥l¥ of Expendi￿￿&
CJffènno knvBIOW$
250.00
250.00
o.oo
o.oo
ESD DU
0.00
Charltsble •GtfvItIv•'.
Plinl$ing¥ 8 Mis*itsn AllCUtIc
Prqibw•ry
35,428.00
2,710.00
J,274.88
1,3JJ OQ
23,986.48
3,819.69
4.6J9.32
4.889 29
2.6eo.DQ
4gS
3eooTg
86.937 31
0.00
35.426 00
2,710.00
J.274 88
1,355 DD
23,988.48
3,810.69
4.e39.32
4.889.29
2.seo.00
98,033 00
0.00
3,304 43
330.00
4.eeo.e7
3.731.19
2.281.98
4,715.19
2,395.00
0.00
ooo
o.oo
o.oo
0.00
ooo
0.00
Fab¢lL S inaht•nAnc•
Ccurdl
e•14rtd liahl
IniufAnc•
Or9an & muilc
Printin9. •t•boDory4nd pxlqg•
Qtn•i expthisoJ
0.00
0.00
0.00
000
0.00
000
0.00
88 937.31
80.325 40
Tol•l
87 167.31
.00
87 117.31

7 staff artd nurnbDr4
Sal8naY waces
SO￿￿1 5ecurtty cMi3
Total
00
0.00
o.oo
0.00
0.00
0.00
000
0.00
' 0.00
0.00
0.00
0.00
2024
Numts¢r
2033
Numb•r
Tho Qvafdgè numbor of ernFlOy￿I ￿r￿atr*yearV1a5 foS1(x48'
PrérniyP￿ m#lnlwirK*
All Churchol S¢olAnd wrqrggabon• ¢xJnidbutetotro N411￿11 Slynd Fund wNeh beèr$ the costy(4allmifilB￿15.1tipfjlldY
nd Orn￿0ve￿$tonthbUtic11gf0rThSI￿r#l Iniurdnc8, snd ￿UsIng and 108n tsnd Mlnister&' stloendsare pald In
occorfAnce with th? nauonal SC￿0. Ylhlch ia rallltqd to ￿1> ol 1•TV￿g For1￿ yaar undw ravlÉwthe mlnlrnu
Abpqnd vJ*s £25,(M4 and maxknum su￿nd lkn the fbvth wia )ubsaqu•nlyoars of £22,74&'
I TN*tsoR•rnunof4iion and Relatsd Party Translctlo
IlJ94.86
g T•nglbl• FlxqdAsui*
E4ulpmont
Totyi
AI I J•DU4ry 2024
Addluon
0.90.
o.oo
Q.QD
0.00
DOO
D.00
O.DO
As at Jl D•cembef 2024
A￿￿ul•l•d O•prt¢lAtton
At 1 January 2024
Charp fOr￿ar
Eirnlnatgd on dl8PWI&
Al 31 D•Nfflb•r 2024
o.ou
0.00
0.00
0.00
0.00
0.00
o.oa
0.00
N•tBookV•lu•
Al 31 5￿mbar 2024
Al 31 O•c4rnb•i 2024
0.00
10 In¥••kn•rrt*
2023
Mathelvaluv llt31 Dwrnboi 202J
£S.83
69.snoo
64,2•0.
UnrgollBed gaini uoi•l on In¥qslmni¥
M*thl vdue •t 31 O•tswThb•r 2024
940800
59 972.00
£e.38
01977 00
Cash D•po$ll al c￿(ch Offlca
98.81
10J.78
Bank ol Scollapd lc Twg•hn
132.304.97
Tot41 Inv￿lM￿n*
172 317.96
201 785 73
InwBirnonl1 41 ￿•1
31.323.59
31 323 $9
ol 8cou•nd Trguurer4 •
34,19P.BI
9.557.01
11 C•btor•
O.OD
0.00
OverpuyThnl rfm & M {GI￿n￿ to GTh}
12 Ereaitor5
Plucb Loyod
Loprosy
CofSM&M
MlniStElS Trawjl
JOR PropeFty
3.184.89
812.55
15,3Q7 QQ
480.00
763.80
5.184 80
22,Y8.24
5 184Ag

13 Anatvsls of NEtAssets*4nono Funds
Genernl
Pg¥lqnat£d
T•tsi
Inve*Ments
Curr•ntAgi•li
Cun*ThtLi*knlth
N•tAsiets at JI D•c•mhr2021
ooo
00
.00
T￿aren0 Endwm•ntFund$
14 Volunt4orn
In C4anmcfi with all congreg&tons uf Lhe G￿rah of wngrryattor b&noffts frorn thecontritwjlbn mèdé byvoluntéètswho
thdr bmeand ialents wllinqlyforlh&.beMfrt of Chuth The ale82 tsf congrega￿0￿￿1 life vthich rely on the ¢tthbJboN ¢f ¥￿￿nteern
many and varled much ofthe unable tO¢#n￿nUt w¢rè lin￿￿1.￿& coinmltmeniJhLVm.
11 Mo¥wn•nt In Fund¥
At31
D•Gimbir
2024
J•nuary
TrRn4fe
Endthmontfund¥
D.00
0.00
0.00
A￿l￿et•d Fund¥
Youlh Woth Fund
Gr4luity Fund
FabdG Fund
pi•nipot
txtsp Inc•ntr•
siwtsi P4¢k•
ooo
000.
9J.JO
1,157.72
50340
32.57
e36.43
8023
2,509.15
1.167.72
503.40
32.57
030 43
ho?3
2.50&.15
000
ono
000
000
0.00
o.oo
000
ooo
o.oo
Unrv4ty1¢l•d fvnJB
Genw41 Fund
103 707.7Q
94 347 68
.29 467.77
181 460.IB
TQWI fvn
10•.37¢.09
-J47.
Thw•arnno Wd.
Fotits luthr•n&*af •wrflL￿ aupportand f•llLw8h**¥vRhin pnrflh.
Fartsfvrf*•r•rico wpport4nd f•lty%Yhlpv41Ih￿ lh• pad*h.

APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2024
2023
CAPI
AL ACCOUNT
Credi¢ Balances held at 31 De£tmber &1 cost
3l,422.4(
31427.35
Market Value of BAlin¢es at 3l December
69
59 972.0(k ￿77 00