## **ABERDEEN: NORTHFIELD UNITED FREE CHURCH OF SCOTLAND** Scottish Registered Charity No.SC014484 A Congregation of the United Free Church of Scotland, ## **Congregation Report and Financial Statements Year ending 31 December 2024** ## **Principal place of worship and of Congregation activities:** **Church and Hall, Kettlehills Road, Aberdeen AB16 5SJ** ## **Congregation Report and Financial Statements** ## **Year ending 31 December 2024** ||**Page**| |---|---| |**Contents**|**1**| |**Trustees, Office Bearers, members of Courts of the Congregation**|**2**| |**Congregation Report**|**3/5**| |**Report of the Independent Examiner**|**6**| |**Statement and Movement of Balances on Congregational Funds**|**7**| |**Notes to Financial Statements**|**7**| |**Financial Statements:-**|| |**_Receipts and Payments, all Funds_**|**_8_**| |**_Supplement Sheet and notes_**|**9**| Page 1 ## **Office Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31 December 2024** ## **Minister** ## **Office Bearers** Session Clerk Clerk to Board Treasurer ## **Property Trustees** ## **Kirk Session** ## **Congregational Board** Minister, Session Clerk, Clerk to the Board, Treasurer ( _Ex Officio_ ) Minister Session Clerk Elders: Minister Clerk Elders: Elected Members: **Bankers** Lloyds TSB, Rosehill, Aberdeen ## **Independent Examiner** 110 Balnagask Road Torry Aberdeen AB11 8RJ Page 2 ## **Congregation Report year ending 31 December 2024** ## **1. Constitution and Principal Activities of the United Free Church of Scotland** The United Free Church of Scotland, with all the Churches of the Reformation, acknowledges as its Supreme Standard, the Word of God contained in the Scriptures of the Old and New Testaments. The Church holds as its Subordinate Standard the Westminster Confession of Faith; by its Declaratory Acts it recognises liberty of judgment on points of doctrine which do not enter into the substance of the faith; and it claims the right as duty may require, to interpret, add to, modify, or change her subordinate standards, under the promised guidance of the Holy Spirit, and with a direct responsibility to her Lord. The Church approves the emphasis of the Declaratory Acts on the love of God for all mankind, the free offer of salvation to all, the obligation of the Universal Church to make known the Gospel throughout the world, and the renunciation of coercion, persecution and intolerance in matters of religion. Accordingly this Church accepts the obligation to witness to the truth of the Gospel and to serve men in the name of Christ with regard alike to their spiritual and material welfare, both at home and overseas. ## **2. Responsibilities of the Congregation** As a Congregation of the United Free Church of Scotland this Congregation is under the jurisdiction and oversight of the superior courts of the Denomination i.e. the Presbytery of the North (in which this Congregation resides) and the General Assembly of the United Free Church in all matters pertaining to its spiritual and temporal (including financial) affairs. It seeks to exercise these obligations within its fellowship and to the people in the community of which it is part. ## **3. Responsibilities and Appointment of Office Bearers** All matters affecting the spiritual well being and order of the Congregation is exercised by the Kirk Session of this Congregation. The Kirk Session consists of its Minister and Ruling elders. All temporal affairs (including financial) of the Congregation are administered by the Congregational Board of this Congregation. The Property Trustees of the Congregation are the _Ex Officio_ Office Bearers named on page 2 of this Report. The Minister of this Congregation is appointed by the Presbytery of the North. Elders, elected in accordance with the Practice and Procedure of the United Free Church of Scotland, along with members, elected by the Congregation at the Annual General Meeting or at a meeting of the Congregation specifically called for that purpose, form the Congregational Board. Office Bearers are appointed by the Courts which they serve. All offices of the Church are open to any member in full communion. Each Congregation appoints Elders to the Presbytery and to be Commissioners to the General Assembly. Presbyterianism means the government of the Church by Elders. ## **4. Activities and Achievements** 2024 saw the continuation of regular meetings including Sunday morning worship, Women’s Association fortnightly on a Monday, prayer and Bible study on a Thursday afternoon while the church was open for coffee and chat on Friday mornings. Pupils from Orchard Brae Additional Support Needs School join regularly. During February and March, soup was served to provide a hot lunch on Fridays. Relationships have grown with Aberdeen North Parish Church and Sheddocksley Baptist Church with joint prayer breakfasts taking place throughout the year. The three churches are working together with TLG, a mentorship programme partnering with Westpark Primary School. A joint service was held on Palm Sunday. Chaplaincy continues at Heathryburn School along with the Scripture Union Group, which has increased in numbers to 16 pupils. The minister participates in assemblies and continues to help with the community Page 3 café, interacting with children and their parents. The minister continues to be part of the chaplaincy team and helps support RME with S1 pupils attending the church to discuss conflict from a faith aspect. Pastoral care is provided for both staff and pupils. The minister also helps to run a quiet space for pupils on a Thursday lunchtime. The minister also continues as chaplain to Orchard Brae School, an additional supports needs school, and participated in assemblies as well as providing pastoral support to staff. We worked in partnership with Aberdeen North Parish Church to provide Easter Journey, a RME Resource, for Primary 6 pupils from the local schools and a Christmas Scavenger Hunt for Primary 2 age children, helping them explore the Christmas Story. Doors have opened at Northfield Academy to be one of their partners, with the minister speaking to S1 pupils about conflict issues around faith and communities and showing pupils around the church as part of their community walkabouts. The congregation continues to sponsor a child in Uganda through Cogwheel Trust and supports missionaries who are active at home and overseas. The Office Bearers and members continue to provide pastoral care and encouragement to each other. The minister has been attended Community Council meetings held in the church building. June saw a BBQ held in the church grounds, which was open to all in the community with members of the congregation, family, friends and members of the community having an enjoyable time together. The congregation continue to support Northfield Community Centre Foodbank. We also provide cleaning materials for to help those using Cumming Park Centre’s ‘The Cubby’. Our Christmas appeal raised enough money to buy vouchers from the local butcher that would provide 35 families using Northfield Community Centre Foodbank with meat for a Christmas dinner. The minister is currently chaplain to Aberdeen Division of Girl’s Brigade Scotland and has been involved in services and visiting companies. The church has also provided mentoring for a Scripture Union Scotland Gap Year Student who has been helping in the local schools. In addition to helping the minister in chaplaincy work, he has been supporting the SU group at Northfield Academy, and helping in the lunchtime space spending time with pupils. ## **5. Financial Statements and Funds** In accordance with the Charities and Trustee investment (Scotland) Act 2005 (‘the 2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (‘the Regulations’) and being a charity with an annual gross income less than £250,000, the Financial Statements of this Congregation set out on pages 7 to 9 consist of a Statement of Congregation Funds and movements thereon during the Year ending 31 December 2023 and details of the Receipts and Payment, Surplus (Deficit), and Net Movement on Funds during the year with supplementary notes thereon where appropriate. The General Fund (Collection Fund) shows a net deficit for the year of £31,507.82. The Investment Fund, administered by the Church Office, shows a surplus of £5,680.22, a transfer to the General Fund of £15,000.00, and a balance of £88,367.53. The Special Reserve Fund shows a balance of £2,940.00. The Fabric Fund received donations of £5,340.00, giving it a balance of £7,064.40. There were no changes to the Roof Fund or the Choir Fund, giving them balances of £463.45 and £428.10 respectively. The Midweek Mission Fund received £463.04, disbursed £698.71, leaving a balance of £139.67. The Benevolent Fund received £152.00 from Retiring Offerings and disbursed £110.00, leaving a balance of £134.00. Total Congregational Funds at 31 December 2024 is £105,238.12. This sum is considered more than adequate to meet the immediate financial requirements of the Church’s ongoing work. ## **6. Accounting Policies** - The main sources of income are the voluntary offerings, donations and other giving of members, adherents, and related organisations, and interest or dividends on Congregation Funds. Page 4 - The Receipts and Payments of Congregation Funds are recorded and reported on a cash received and cash paid (as invoices/accounts are received) basis respectively. In the event that a commitment is made after the date of the Statement of Balances which will materially reflect on the amount of any Fund(s) this will be reported in the accompanying Notes to these Statements. - The Balances of Congregation Funds represents sums available for the ongoing work and activities of the Congregation, stating whether each Fund is Unrestricted, Designated, Restricted or Endowment and, where appropriate, for what purpose and how these Funds are held or invested. ## **7. Land and Property** Land and Property consist of Church and Church Hall together with fittings and furnishings (including communion, other ecclesiastical articles). The Congregation owns a Manse. These are held as functional property for the use of the Congregation in fulfilling its aims and mission and in which its activities are carried out and not for investment or resale. No market value is placed on these Assets. ## **8. Independent Examiner** In accordance with the terms of ‘the 2005 Act’, Section 44 (1) (c), and as a Charity falling under regulation 9. of ‘The Regulations’, and not required to carry out an audit under paragraph 9(4), an Independent Examiner has been appointed in accordance with regulation 11 of ‘The Regulations’ to carry out a competent examination of the Report and Financial Statements of the Congregation. The Independent Examiner’s Report for the year to 31[st] December 2023 is on page 6. Page 5 Independent Examlnerfs Report lo the Trustees and Olfi¢e Bearers of Ab•rd8èn: Nothfleld Unltad Frog Church of S¢olland I ieport on the Report and Finan￿al Statements oflhe CongrggatM)n for Ihe year ending 31 December 2024 which ar6 sot on pag$$ 3 to 6 and 7 ttr 10 Respective Respmsibilitios of oifico B￿rnr$ and Trust￿ and Exanlnor The Congregab"on's Office Bearerg and Trustees are re$ponsble for the preparat￿n of the Report and Accounts in accordance wlth thg terms ol Ihe Charities and Trustee Investment Iswfj￿d1 Art 2C()5 IYh8 21x5 Act") Ind tha Charrties Accounis Iscouandl Regu￿11￿1$ 2￿6 £as amènded) I'th9 2006 règulations"). The c¢)ng￿gaIiQn'5 Offi￿ Bearers and Trustees consider that the requirement5 of RegulatKn 9 apply but not Ihose of paragraph 9141 of the Accounts Regulations. 11 is my responsitrAlity lo exarnirE the Report and Finan￿ Ststemerjts as required under section 4411) {cl of the 2005 Act and to slate wI￿ther parti¢ukr m8ttws have wme to my att￿tion. Bas13 of Independenl examlnevs Statement My #xamination is rarried (#rt ¥1 acoJrdan(* ￿th Regulation 11 of the 2Cth Regulatirms An examinatir indudes a rèvi£w of tho 8cctyJnting r8eord$ kèpt by tho Congregation and a comparison of the report and a￿Unts presented with tr*ose records. 11 also includes ConS￿￿oration of any unusual itsms or disdosure5 in the report and accounts, and seeks eyplanatKJns from the office bgarars and WSt8es con￿mIng suc matters The procedures undertaken do not provKle all tre eviden￿ that would t* required in an audit. 8nd Gonsequenlly l th not expre55 an audit opini(M on Ihe view given by the report and accJiunt5 Independent Examiners Statement In the eourse of my examinatitsn. no mttttèr has e4xne to my attention 1. which gives me roa$¢)nable ￿use to bdi9V9 that in any material respect thè fequirements.. to keep acc￿ntIng records in accordan￿ wrth Section 4411) {al of the 2W5 Act and Regukts"on 4 of th• 20C6 AttKunts Regulations and to prepare rgport and accounts which accord wth thé accountirvJ records aml comply with RgguL*'on 9 of Ihe 20C6 Accounts Regulalions havè rKJt mot. or 2. to ￿lCh, In my opinien, attentKsn should b8 dravm in orderto enable a proper ￿derstandIng of Ihe R8POrt and FinanGial S".alements Ic be reached. Slgnèd= Name.. Addres Datg: Page 6 ABERDEEN: NORTHFIELD LINITED FREE CHURCH OF SCOTLAND Paue 7 ststtmentof Balances and Movement on CoMgve8atlon Fund$ forYe8rending 31 tlecember 2D24 Fund Nature of Fund 4ian 01.01.24 Rw•ipl$ 2024 (Payment61 2024 SurF4us {Deficitl Nqt Fund Tr•n$lers Nql ¢hallg on Fwd Hthj as folk)*7 31.1124 olle¢tk*n Unrestrk*ed Nott i 22.X*.79 24.34S 75 55.883 57 -31.S)7 15.(MN) -16.S)7 82 5.70097 TS8 5,7CO.Y7 Investmenl Unregtrloted 6,08805 5.w r2 -15.cth 9?1Y78 88￿75$ Genw81 a0,￿.53 Note 1 T¥￿t00s Spe¢lBI Reserv Designated 2,9KI.QO 0.00 0.00 2.940.1X> T86 2.94).DO Note 2 Designated F•biit 1,724.40 5,340. 0.00 5240, 5.34Q.C TSB 7.W 40 Roof De￿a￿ated Note 3 4SJ 45 TS8 46&45 Mld*Eek MissKtn Designated Nots4 Deslgnattd Nole4 Re5tFhtsl Nole S llllll 463 04 6S8.71 -235.67 139.e7 TSB & Cash 1￿.67 Cholr 428.10 DOO 0.00 428.10 TSB 428.10 qnev(IErrt V200 152 110.iK) 42.(N) 42.1>) 134.0) Cash 134.00 Totsl Congregalion Funds 125,919.39 36,38BJ4 s,2￿41 .20.6BI.27 0.00 -2.Q41.71 108.238.12 10fy2X12 Not•• to lh• Fln¥th¢Oal Stsi•Mèttts the Year cnding 2024 Naluie of Co￿gra9￿11on Pu￿$.. Genernl Urrfestricted P&)ie I unr•slrfd•dfth%gfor 90n•r81 rÈ¥wws orfor spoclfied puip05e{51. 5pqclal P*)te 2 Fthe & Ro)r Forre￿1[&100Xt￿￿Ql*Thd intemaifab￿ •ndlNfwni¥knp elcttsch, Hal u mll￿e. Nble 4 Tosuppcrt M￿l¢nary￿r#I otht•ath 8£now)l¢rt R*trKtsd hknte 6 No gvvgtnanGg grg NKutlod dwkng th¢ ￿. r¢kntirYJtogw¢rroKLCC an w0V￿d ￿untari￿. Prffjyty CIAXCh. c(￿￿1£￿1KwTr pryrtyr& hEld fcrthe use of iho Congr4alon In luMIUn91ts athj missicm to ts n*n*er8. adhere1￿ aThJ thecotrrnunty it >et%es", not for vwejlrtwl or f4sak&. No maFk4t is thpsg prowbg6. Inwslnwts held ol the Cong[e[&tiO￿ va￿ are inc￿ded in ihe above st*￿￿nt0t gakn￿ #the b¥lupal the yoai durYuJ th ￿ar ÈrÈ fvrted In the tsblo Os'N￿¢haTr9? In Fund. Contin9enl Liablthes F1rrync￿J8la￿￿0Thls prpsonl th$ r¢¢oyts r•¢¢+¢4d4rpJ rrmdo dwlny th• yethr. ff fl￿fe any th*i¢rial outsianding5. C4)n1vw￿ I￿￿￿tieS andl¢Y There ore nD th￿errt 1*bilt￿5 attho¢Jth trltrd$ Rwthnd S&*rrrtnt PBymentsb TnJ8tees Note1D No payr1￿5 have L￿n bpen aryTrL6L•efor th• pgrFL¥rnar￿ ofithdi d1￿¥$ ApF)roval of Congregation Financlal Statpmpnts tor th¢ YÈ¥r endlnH 31 De¢ember 2024 ERDEEN: NORThFIELD UNITED FREE CHURCH Re£eWs aNI for t￿ Year eThJiThJ 31 Dec*)knr 2024 Itompéralive yearto 31 DeceTrts 20231 Pa￿B Furwj Gewal Unrestrkled Investmerrt Unrestrkled Snall Funds Deslgnated Total 2024 Notes D8talls Total 2023 Re5tDcted Recews orrarings Open Fraa￿ll Free*ill I0￿￿￿) Grfl Awj Tax Oth91 Sub Totsls O￿nisatio OthcF 1.036.( 3294.30 13P88.32 S.490.51 4(r3 00 23,$64.22 1,036( 3,294.30 13,26B.32 5,456.51 3.055 00 15.715.00 4.W 46 82.Ck) 24,610.36 Page9.1 23.W.22 Oonation5 Paue9:2 280( 260.00 5.8D3.04 5,803.04 152 1S2.00 6,215.04 6.316.04 995.58 1,096.68 Sub Tot•1 0th8r 6.088.05 s,￿.05 stedast mts¢d1￿￿ous Stsb T¢*el Pay&9=3 S5.00 6,088.05 6,1S3.05 60.00 Ewnts Funttr8i$ing 185.00 186.00 849.98 Extra￿ranory le.g.I 0.00 171.53 I71￿2 Page 9.6 695.50 Total Rece Z4.346.76 8.08B.06 8,803.04 152.00 36.388.84 27,3f1.41 Pl￿8nts Mnisty s￿￿nd15)￿ry￿ MC Ew Pu￿1 Suprly Int Modoratryfeg. E Sub TotAI 33,178.$0 33.178.SO 31,574.(M) 310. 33,608.50 1.9t1.rA) 2.W3.91 2.298 39 7.410. 922 59 17941 33,608.50 1.911. 2.SA)9 91 2298.39 7.410.84 922 $9 17941 15.332.14 31,884.0 1,479 (N) 2541.01 2,128.16 2,7￿.45 1.W.80 439.84 10.843 26 15srA) Other SÈ Pro*rty Ch. orfirgFI Cl&vb COUMI TWA Insuran¢e Heot& lom Retmirs. urknp EquIMTr￿t. FumthKg Sub Totsl 15.332.14 156 263.46 78655 0.00 Page 9.6 olf￿ & pu￿ Se$8￿n 283.46 786 55 1281.93 Page 5.7 585 13 473.$8 275.72 407.83 696.71 110.C Page 5.8 OiyJniso*ons 8uFPJrt Sub Total 1,291.4 4D7.83 698.71 fio.00 2,507.94 1,490 81 F￿dra￿In9 eynge DeFbomirAtwt Pre5b5trry m￿On3 Sub Tot•1 4.465.(rfJ 78. 4.219 00 78.00 0.00 4.297.00 78 (NJ Page9.5 4,541.00 4,541.00 Rérurtdthment 0.00 0.00 m￿lDn 1.oeo.53 1,080.53 Page9.5 1,516.00 Total Payrnet*s Surpth IDer￿ltI Net Recpts IPaymAtsl Transfers LW4%*en Funds 41,SOT*2 IS,CqY). 6,6￿.22 -15.rm. ,104.33 42J*O -20.fj81.27 -22,719.66 20.1m. -70 00 -2,789.66 Net NknvemÈrt on Funds -16,507.82 .319.78 6,104.33 42.ao -20.681.27 BERDEEN: PX)RThFIELD UNITED FREE CHURCH OF SCOTLAND Suppi*M*ary SI￿￿ a￿1 N¢Aes. Year 31 D￿ember 2D24 Page 9 N(*e petals of Rece ri(rte Detalls of PaY￿￿ts i Offerings.CXh Gèneral Genetal Mènse Church T(ial 2.609.91 2.298.39 7.410.84 Y22.59 C￿ntil Tax 2,fy)9.91 426. aeneral Ico.0) 1.871.È4 7.410.84 LvJht ir6. manI￿ar Equiptnant, Fum￿1 Sub T*￿ 179 41 fQ364.68 3,036.46 Fab￿¢ 13,421.14 Gènèral R•rs st￿ fotel 4 ExlF*ord*wy All Funds 10,3E4.66 2.036.46 13.421.14 7 omee & PU￿￿ty Slation Catering 225.17 R¥elptsftv and Pay4nerts to Mhslonx Qneral 171.53 283.46 1TI.53 TcrfBI 65.39 Leprry N*88ioft WH&OCommrfièe Anch(K& MwJazine Gk*al Ftru5 Cae￿￿5 21.75 6S.39 171.53 G￿erdI Fut 5% ddtgrin96 Cthiributth* to". Bellwo￿1 Fuiid ea5t8r Sch Leprw Mi#Èhx Di l Hepbum Ha05p￿1￿1 Gfvl Anch￿￿ mag91￿e John P&zuttsPtyn C