LAURENCEKIRK CHURCH OF SCOTLAND
ACCOUNTS
RECEIPTS & PAYMENTS ACCOUNT
YEAR TO 31 DECEMBER 2024
Congregation No: 321930
Scottish Charlty No: SC014830

LAVRENCEKIRK CHURCH OF SCOTLAND
TRUSTEES. ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
The Trustees present their knnual Report and Accounts for
Laurencekirk Church of ScotlarKI for the Year gnded 31 December 2024
Reference and Admini$tratlve Infom)atlon:
Charlty Name:
Laurewkwk Churcj) of Scotland
Charlty Regtstratlon Number.
SC014830
Congregatlon Reference No:
321930
Contact Address:
Bankers:
Wwgw) Money
Monlrose Branch
114 H￿Jh Stre8L
MONTROSE
DD10 8JE

TRl￿TEEs. ANMIIAL REPORT
FOR THE YEAR ENtED 31 DECE￿2024
The CIN￿¢￿ Is administ￿ with Its Iwns of Cknj d Cc•)Sbbkn F(ffi)l. Hdl Is *lministwoJ
PaEish Chur¢h of LaK8Wi¢&.' 1st 2rkn).
Organ**iionalStw¢tu
Ttte ￿tk Se8svM whKh meets nine tfjne5 a year rE5p)i* kn ¥¥ritLd kn.rs wrfhwi church. Thap rr￿tir￿J8 with
toa H*1 Cr#nMit￿. whKti fj5 m•JÈuprf4 I[￿*6&￿1 3 cl
ObJo¢Uvg1 and A¢￿¥11
The C￿r¢h OF S¢￿and is Tthrtai￿ in (t¢tfv*." Re*Th￿ pr*¥. It *>wryk
th8 alvar¢emenl of Chnsvs Ihrwts>Jt wrAld. As a CtsJr¢h. it a iJi%liwt￿t cal duty to
the (rtiwce5 of rdvJKm ts the In St¥tsKS ministry. 11 with (thw chu￿he& in
d9Mitt￿ offiGe In Septanbw 2023. Due to is to aKI 15 wkn.nu a
tjnkn with Aberfuthn(At West kkn$ ￿lthe5. IfHt t*85 15 u*J to rxmduct SuryJJy
woTship. Numb&5 attendiw remainwl stw.
DurirvJ Cfmd seval m¥￿b￿S m(pRd to gibing by ￿t￿h h&5 **J tryukn wwne. fvndra&4ng
activibes have taken and we as ¢dfee
to a unl￿, dev*prnwt 01missi￿ pkn ryars ￿ *thto thekn ttwrch bLukJww lo m*e tla mLve M[￿1.
l(mg t¥m. A survEy of the ccnmunity is thn8J to dthn¥* wha • slKyJhl bem*Je. U)1hJ￿ by what P* ￿ 88

TRUSTEES. AIIIIUAL REPQRT ICONTWIUED)
FOR ThE YEAR ENDED 31 DECEh*ER 2024
FIMn¢tal Rev
rtnu th8 w a St￿LS Unrg5lrthY FuTrts d £3.19) m**. Wh15t f￿￿￿￿j Ir¢crf￿ was up ty c6v £2.3C#J 10 the
is the Trt&%iees' pdky to IM*1 cl fiJTr1s. At ye*-thJ. the chu￿ hdd
unrfsIdct￿ futKts of £9.079 wrw)ts ¥tyJrvJ 5 rlgwd C￿￿£* *0 h&1 rEStrxt￿l fijrmls (*£15.982
ststementd Twusi8ts' Re&P￿￿1￿1•S
Ttustee In¥8StM￿t ISuAi*K*) A(# 2(M)5. Chwrtw AccoJts IScLll¥vJ} ￿laS *ThJ th8 R¥JuL4b￿s At￿nt
Congregats￿￿ Fin*Ke appr1p￿1 by Ihe Gaier¥ As$￿tty ￿ If* cl￿ d S(X1￿¥￿ in 2W7. *J sabJu8rding thg
The Ch￿ty nurnw Ih&TftJgt 1s SC038643
Approv￿ by Ih•Tru•t••8 and %lgth•d *Jn thor b•h•W.
S95sJon Cl•rk
23 *r¢h 2025

INDEPENDE1￿ EXAmINE￿s REPORT TO THE TrUSTEES OF
LAURENCEKIRK CHURCH of SCOTLAND
I report on the Accounts of thg charlty forthè year ended 31 December 2024 whkh are set out on pagts S to 10.
Respective re8pongibllities of T￿￿eeS and Examin•r
The chanils Twstees are responsibk for the prepar*KJn oftr* Accounts in accordan￿ with the terms of the ChafiEKgs and
Trustee Investment IScotk8ndl Acl 2005 and the GharitBs Accoijnls (Sc4AaThJ)Regukti)ns 20C6 {as amendedl.
The charitls Trustees consider that the aL*Jft reqviwent of RegLFLthn 10(1) (a) to {c) of the A¢cotJnts ReguLgtK)n5 does
not appty. tt is my responsibilty to e)2mine the accounts as required uThJer secthjn 4411) Ic) of the Act and to slate whether
part￿lar mattefS ha￿ come lo my atterthn.
Basis of Indgpendent Examiner's Ststem9nt
My eyaminatDn is carried out in accordance with ReguLqi¥)n 11 of the Charthes Accounts {Scot&ndl Regulat￿n5 20(6 las
amended). ATr eXaMinat￿n includes a review of the a(£ounting records kept by the charty and a compari50n of the
accounts p￿sented wf(h those records. tt akn includes consKJeralion of any unugjal rtems or di5ck)sures in the accounts,
and seeks e4)kinatK)ns from the trustees COn￿Mir￿ any such matters. The procedures undertaken do not provKle all the
eviden￿ that would be Tequired in an audil. a￿1 consequenty I do not eyprgss an audl opinion on tr* VEW gwen by the
Accounts.
Independent Examinerfs Statomert
In the course of my e>aminati)n. no matter has come to my atte[rtN￿ Wh￿h-
gwes me reasonab￿ cause to belEve that in any maleiial resped the requirements".
(al lo keep accounting records in acCOrda￿e with Secthjn 44(11 la) ol the 2(￿5 Act aryj RegUL4￿n 4 of the 2006
Accounts RegulatKJns, and
{b} lo prepare Accounts wh￿￿ 8CCOtd wrth the accountiNJ records and compty wilh Reguktion 9 of the 2006
Accounts Regulath)ns have tK)t been met. or
to Wh￿h, in my opinwJn, attentK)n smiukl be drawn in order to enab￿ a proper unde￿andIng of the Accounts to
be reached.
March 2025

LAURENCEKIRK CHURCH OF SCOTLAND
RECEIFfs & PAYIAEpifs ACCOUNT
YEAR ENDED 31 DECEMBER 2024
Un-
Restricted
restrtcted Funds
Fund5 2024
2024
Endow-
ment
Ftsnd
2024
Total
2024
Total
2023
RECEIPTS
Donations
Legacies
Activrties for Generating Funds
Bank & Deposit Int￿est
Investsnent Income
19.526
19,526
21,114
4.011
4.011
1,662
595
103
24.474
24
23,757
46 24,489
Rental of Pr￿nIseS
Grants
Other R￿[pts
Sale of investments
897
1,742
2.639
TOTAL REGEIPTS
24.654
1,788 27,128
27,159
PAYMENTS
Costs of Generating Funds
Charitable Activities
Govemance Costs
143
21.201
120
2.639 23,840
120
32.657
2(Kl
TOTAL PAYMEp¥rs
21,464
2.639 24,103
33,541
SURPLUSIIDEFICIT) FOR YEAR
3.1
1851} 3,￿￿5
16,3821
Transfer of Funds
851

AT 31 DECEI1￿ 2tr24
FurK
2024
Total
2024
Total
2023
2024
Bank & DoPOSit Balancos
B￿k & De￿tsrt Balances tMwJlrt fuwad
13,425
Irr2
22.039 28.418
m0veffl￿ kn y•ar
3.19)
18511
16.3821
B#nk & JJepo¥it Bala￿e¥ carriBd lor**rrf
25 C61
22 036
Inv•stmerts at Co•t
79)
Total Curr•nt A58ets In F￿
14.111
Invo8trnènts at Marknt V•luo
Gfft
The knunts w•r• approved by the Kirk Swsion aryl Bo•nl onZ3Mu¢h 2026
For 2nd beh8￿ of the Kirk sessi￿ and Board

LAURENCEKIRK CHURCH OF SCOTIAND
NOTES TO THE AccouKrs
YEAR TO 31 DECEMBER 2024
Trustse Remuneration and R?lat•d Party Tran&icty
No Trustees recew&J reNnbursemenl of eypense&
No Trustee or a pergon related to a tnk*e had any pe￿onal nterest i) any ￿ntr￿t or tra￿a￿on
entèred into by the charity during the year.
Movements in Funds
Asat
Cost of
1 Jan 2024 Income Expenditire Investments
Sold
31 Dec 2024
Unrestricted FUNIS
6.144
24.654
21,464
12551
9,079
Regtrrcted FuThl¥
Roof R8seiNe
13,125
13,811
TMTV
300
Endowment Fu￿1
3.217
1.788
2.639
(4951
1,871
Total Funds
750
Purpose of Restricted Funds:
Roof Reserve
This fund was initialty restrthd to roof repairs but was exterbkd to repairs to all of the church fabr￿.
This fund will be used in full in 2025 for ￿paIrS lo the North Gab￿.
TMTV
The Meams TV Project was sel up in col￿t()rat￿n with Meams Academy with fundiry of £2,000 from the
Novum Trust. £1,700 was spent on pads for pwil& The Novum Trust have Stipu￿ that the remaining £300
should be spent on 0irt￿a¢h.
Purpos• of ErKlowment Fund:
This fund originates from lols of small bequests, which were amabam*ed into one fund and, gwen the purpose
of the majorty of the bequests was to ￿nefIt the Fwr of the Parish, is used for be￿vO￿nt purposes.

LAURENCEKIRK CHURCH OF SCOTLAND
NOTES TO ThE ACCOUNTS
YEAR ENDED 31 DECEMBER 2024
Un
Restricted
Funts
2024
Endow.
ment
Funds
2024
Restricted
Funts
Total
Total
2024
2024
2023
Analy$Fs of Donations
WFO Scheme Inon Grft AKII
Gfft Aid Donatpjns
Tax Recoverd on Grft Ahd Donation51S.D.S.
Ordinary Offerings (Open PLate)
Weddingsl FuneraL8
Other Offerings, Donat￿nS
1.473
9,352
3.788
2,660
2,115
138
1,473
9,352
3.788
2,660
2,115
138
2,423
9,565
3,904
2,873
1,986
363
Analysis of Payments
Offering Envebpes
Other Fundraising E>penses
143
143
130
554
684
143
143
Charitable Activities
Giving for Growth
Presbytery Dues
Minislerfs Expenses
Pulprt Supply
Other Staffing Costs
Fabri¢ Repaits & Maintenan
Council Tax
Heat & Ltght
Insurance
Organ & Mus
Pfinting, Ststi)nery & Postage
Other Ejpenses
Ma[￿e Upkeep
Shared E>penses (Recovered in 2024)
The Calm donalDn
Wam) Hub ExpenseslRefund of Grant
Projector
2.881
743
2,881
743
6.073
251
1,140
1,299
3,615
161
925
3,100
3,386
731
14
499
1,184
405
2.785
4.742
179
2.785
4,742
179
4,842
3.724
4,842
3,724
248
28
465
28
465
2,639
2.639
9.624
270
21 201
Governance Costs
Independent Eyaminerfs Fees
120
120
200

LAURENCEKIRK CHURCH OF SCOTLAND
NOTES TO THE ACCOUNTS
YEAR TO 31 DECEMBER 2024
Ministerfs Stipend
All Church of Swltand Congrega￿$ contnbute to the Nalional Stipend Fund whKh ￿ar$ the cost of all
minsters, Slpends and Empk)yeis conlributi)ns for Nati)nal Insurance. Pension and Housing and Loan
Fund. Ministers. stipends are paKI in aCCordar￿e with the NatKJnal StI￿nd wh￿h is reLgled lo
years of semce. FOT the year uryjer review, the mininum 5tiperKS was £31,642 arvj tl* maKmum
stipend (in the frfth and subsequent years} was £38.884. The Contr*)ution to MinistrEs Mission is
shown rt of Endowment Income.
Collections for Third Partie$
2024
2023
Remembrance Day- Poppy scot￿nd
DEC Earthquake Appeal
Chrk81ian A#J
183
213
215
237
183
665

LAURENCEKIRK CHURCH OF SCOTLAND
YEAR ENDED 31 DECEMBER 2024
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY
THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2024
2023
Capital Account
Credrt BaL8nces hekl at 31 D￿ember at Cost
14.748
Market Value of BaLgrKes at 31 De￿mber
REVENUE ACCOUP
Credf( Baknce at 31 December
TEMPORARY ACCOUNT
Debrt Balafi￿ at 31 Decemt*r
10

Laureneeklrk Church of S¢olland
Budget 2025
Actual
Budget
2025
Analysis of Donations
2024
FWO
Gift Aid
HMRC Tax rebate
Open Plate
Weddingsl Funetals
Other Offerings
£1.473
£9,352
£3.788
£2.660
£2.115
£138
£19.526
£1,5Crf)
£9.500
£2,700
£2,CK)O
£300
£18,400
Other Income
Activities for generabng funds
Inveslement Income
Sale of Inve51ement
Rental of premises
£4,011
£952
£2,639
£3,650
£100
£0
£27,128
£22,050
Analy818 of Payments
Offering EnveloFES
£143
£140
Charitsble Activities
Giving to Grow AllcKation
Presbytery Dues
Ministers, Expenses
Pulpit Supply
Other Staff Costs l organisL cleaner)
Fabric Repairs & Maintenan
Heal & Light
Insuran
Organ & Music
Manse Costs
Prinb"ng, stationery & Postage
The Calm Project l Restricted Fund }
Other Expenses
£2,881
£743
£0
£2.785
£4,742
£179
£4.842
£3,724
£248
£7,550
£750
£300
£0
£4,500
£200
£4,000
£3,500
£500
£300
£40
£0
£41XJ
£22,040
£28
£2.639
£465
£23,841
Govemance
ndependent Examiners Fees
£120
£0
Surplus Deficit
£3.025
1130)
Nothing has been Included al>ove for repair¥ to the Church Belfry,
which are estimated at £33,000.
Grant assistance is to be sought to fvnd some of th18 ¢05L
11