St Andrew's Parish Church of Scotland Turriff
Congregational Accounts -2021
Receipts & Payments
Congregation No: 342045
Charity No: SC 015620

Reference & Administrative Inforniation
Charity Name:
St Andrew's Parish Church of Scotland, Turrrff
Charity Registration Number
SC 015620
Congregation Reference Number
342045
Contact Address:
Trustees
Elders
Deaeons
Prinelple Office Bearers
Minister:
Session Clerk-
Clerk to the Deacons Cour
Tre&8ur¢r:
Independent Examlner
Bankers
Bank of Scotland- North Buchan
15 High Street
Turriff
AB53 4ED

Trustees, Annual Report
Year end¢d 31 December 2021
Structure, Governance & Management
Governing Document
The Church is administered in accordance with the ternis of the Deed of Constitution
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Deacons Court are the charity trustees. The Kirk Session members are the
elders of the church and are chosen 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 & inducted by
Presbytery. The Deacons Court is appointed from within the congregation and members of the congregalion arc
invited to nominate individuals who are believed to have the skills and commitment to contribute to the
management affairs of the churclL to become member5 ot.the Board. Deacons Court Members are then ordained
for life or until they retire from the post. Elders & Deacons are aIl members of the Deacons Court
Organisational Structure
The Deacons Court is Chaired by the minister and me¢t five times in a year, or more if required. Certain
responsibilities are delegated to the Finance, Propety, Youth & Social Committees as appropriate. Every Year a
Fundrasing Committe¢ is t"onned from the member of those committees.
Th¢ Kirk S¢ssion which meets five times in a year or more if required is responsible for spiritual affairs within
the church.
Obje¢tives & Activities
The Cburch of Scotland is Trinitarian in doctrine, Reforn]ed in tradition and Presb)terian in polity. It exists to
glorify God ¢￿d to work for the advancem¢nt of Christ's Kingdom throughout the world. As a national Church, it
acknowledges a distlDCtive call and duty to bring the ordinances of religion to the people in ev¢ry parish of
Scotland through a territorial minislry. It co-op¢rates other Churches n various ecum¢Dical bodies in
S¢otland and beyond.
Th¢ Finance Committee- Meet the tre&surer as required to review the detailed report of the accounts. If
funds are showing a deficit the committ¢c makes reeornmendations to the Deacons Court on how to try to generate
more income. Thi5 committe¢ also suggests salaries for Church s￿ff eg Organist as well as fees for weddings and
funerals- these are generally set for fixed periods and require th¢ approval by the D¢acons Court.

Trustees, Annual Report (eont)
Year ended 31 December 2021
The Property Committee- Chaired by a Property ConvenDr, the objectives are to maintain th¢ Church, Hall.
Manse & Cvrounds in good condition and to recommcnd any improvemenls thought necessary. The Committee
annually inspect all the propertie5 and based on this, reconllnendations foT repairs, refurbislllnent or improvements
are submitt¢d to the Deacons Court. All major work must be approved by the Deacons Court however day to day
minor repairs & maintenance are left to the convenor.
The Social Committee - The objective is to organise events, these are fellowship events with both th¢
congregation and the communÈty as well as our linked Church Monquhitter & New Byth, although these events
can also raise income for Church fund&
The Fundraising Committee - A new committee is elected each year comprising a representative from each of
the other committee. The aim of this committe¢ is to rdise inknome for Church funds. they organise events which
are supported by the community and congregation alike, also providing fellowship.
The Good News Club- Through Bible study, stories, Prayer, praise & worship but most imp)rlantly through fun
and fellowship, aims to teach primary school aged children of the parish the importance of living life committed to
God. Meets weekly during school tenn and on occasions such as Easter, Christmas etc leads worship services.
All leaders have to complete Child Protection TrainÈng and most hold first aid certificates.
The Guild - Women and men of all walks of life n]eet together under our common aim: "The Church of Scotland
Guild is a movement within the Church of Scotland which invites and encourages both women & men to commit
their lives lo Jesus Christ and enables them to express their faith in worship, prayer and action" The aim has been
underlined in the Guild motto. which is taken from Acts 27, verse 23 "l&Thosc we are and Whom we serve" The
guild meels on the 2. Wednesday of October through to April. Meetings are intimated on the Church intimation
sheets inviting everyone to meetings.

Truslees, Annual Report (eont)
Year ended 31 Deeember 2021
Achievements and Performance
Finance Committe¢- Met in 2021, main items dealt with were:.
Reporting at Deacons court meetings alollgT Treasurer input. At the I meeting of the year th¢ Chair of the
committee discussed the Salary of the Church organist wbich usually g7oes inline with the recommendation of thc
Scottish Federation of Organists (endorsed by The Church of Scotland) there wer¢ no amendm¢nts' this year. The
charge made for FuneTals and Weddings rematned as £175 & £250 following discussion.
Property Committee- 2021 saw the start of the Church Boiler replacement which had been expected for many
years but finally became too unreliable to come on without intervcntion. A deposit of £2,900 was paid in the year
with the work carried out in December (The balance of £4,060 not falling due until January) There were the usual
ongoing costs for servicing Organ, Boilers & Fire Extinguishers as well as some small roof repairs and painting
work undertaken. Annual inspections of the properties were Carried out and everything once again reported to be
in good OTder.
Social Committee - Restrictions throughout 2021 continued to curtail opportunities for social int¢raction. &
whilst Services resumed weekly teas in the hall did not. There is hope foi improved calendar in 2022
Fundraising Committee- No Coftee Mornings in Spring and Winter impacted the nonnal fundraising activities
signiftcantly- however the committee continu¢d with the Smartie Tube appeal, bringing in around £1500 from
that, and aKso arranged a lucky square Chrtstma5 Hamper once again. The Cloihes recycling bin in the car park
continues to ietum a steady annual incom¢ also {£640 this yeaT)
Turriff Emergency Food Parcels - During 2021 saw a Tise to 219 food parcels given out to individuals &
families in the community who were in need. Every recipient was referred either by a health professional, social
worker, Aberdeenshire Council, the Job Centre or mainly the Citizen's Advice Bureau. Generous donations of
both food and cash were received to allow this to take place, with cash betng used to buy toil¢tries, nappies and
specific items are required. Additional storage facilities were also purchased this year.

Trustees, Annual Report {eont)
Year ended 31 Deeemb¢r 2021
Financial Review
The principal so¥Jrce of income for the year remains by way of Donations These show as having dropped by £5,527 in the
yeaf, however, there remains a pending Gift Aid Claim as at 31112/21, and this year there has also seen donations shown
separately to specifically fund the replacement boiler amounting to £5,995 as at 31112121.
Gift Aid provides additional income in the form of Income Tax Refunds from HMRC for donations from individuals
registered with the Scheme, rhere were 43 Active Gift Aid members in 2021.
Despite the restrictions on some services through the year due to Covid, a number of members have now opted to give
regularly by Standing Order direct into the ChLsrches bank account. Around 40 Members do this and now more than half of
the donations are directly received like this.
Revenues related to Weddings & Funerals has increased by £500 year on year. this has been due to Weddings taking place
in 2021.
Covid Restriction5 continued to have an impact on Fundraising opportunities, with limited ability to meet and none of the
Coffee Mornings as seen in previous year& However, the Smartie tube appeal once again came good and returned around
£15(K). supplemented also by the continued used of the clothe5 bin in the carpark £640 and a Christmas Hamper raffle
£330. Use of the hall also remained a no go for 2021, with regular users not returning until towards the end. (Looking
forward to 2022 there is however the welcome return of the weekly Dancing Group & another election)
Although operating independently the Emergency parcels account is also recorded within the Church Charity Accounts and
the income here reflects cash donations re￿iVed from various individuals, local churches and other organisations lin
addition to the foodstuffs donatedl to assist in the fulfilling of the support provided to the community by the volunteers.
2021 saw an increase in the number of parcels issued to 219.
The Good news club Guild accounts also operate independently however the year so no receipts for eithef group as they
did not formally meet.
Other receipts include monies from the John Burned Mortificatlon fund Ipassed on for Emergency Parcel Usel and also
donation from the Antiques valuers from their day early in the year.
Church Expenditure has remained despite restrirtions however there was a significant drop in the requiremeTrt5 for
Ministries & Mission which has helped greatly, this was further reduced due to some funds being released at the discretion
of Presbytery to offset the requirements of Buchan Churches.
Fabric Repair and Maint is showing a5 £4,503, largely due to the £2,900 Deposit required on the new boiler. (The balance of
£4,060 not being paid until into Jan 20221. Other plumber costs of £400, a painters bill of £670 and the usual Fire
Extinguisher Services and Organ Se￿ice made up the balance.
Reserves Policy
Trustees require to hold ¢onsideTable r¢serves to meet the cost of any unexpected majoT Tepair to the Church or
Manse buildings. At the year end the Chwch held sufficient unrestricted c&sh funds to meet this requirement.
Note 2 to the Accounts summarises and explains the purpose of the various funds.

Trustees, Annual Report (eont)
Year ended 31 December 2021
Statement of Tru$te¢s' Responsibilities
The members of the Kirk Session / Deacons Court must prepare financial statements which give sufficient detail to
enable apprccialion of the transactions of the Church during the fin2m¢ial year. The members of the Kirk Session /
Congregational Board are r¢sponsible for keeping proper accounting records which, on request. must reflect the
flliancial position of the Chuwh at that time. This must be done to ensure the financial statements comply with th¢
Chariti¢s and Trustee Investment {Scotland) Aci 2005, the Charities Aecounls (Scotland) Regulations 2006 and
the Regulations Anent Congregalional Finance approved by th¢ General Assembly of th¢ Church of Scotland in
2007. They are also responsible for safeguarding the assets of the Church and must take reasonable stcps for the
prevention andlor d¢t¢¢tion olfrdud or other irregularities.
Approvcd by the Trust¢¢s and signed on their b¢ha]f.
ession
er

St Andrew's Parish Church of Scotland Turriff
SC 015620
Indep¢nd¢nt Examiner's Report to the Trustees of St Andrew's ParÈsh Church of Scotland Turriff
I report on the accounts of the charity for the year ended 31 December 2019 which are set out on pages 9 to 13.
Respective r￿ponsIbIlItieS of trustees and examiner
The Charity's trustees are responsible for the preparation of the accounts in accordance with the temis of the
Charities and T￿￿tee5 Investment (Scotland) act 2005 and the Charities Accounts (Scotland} Regulalions 2006.
The Charity trustees consider the audit requÈrement of Regulation 10(1 ) (d) of the Accounts Regulations does not
apply. It is my r¢sponsibility to eX￿nin¢ the acLuunls as required under seciion 44(1) (c) of the Act and to state
whether particular matters have come to my attention.
B4sis of indep¢nd¢nl examiner's statement
My Examination is carried out in accordance with Regulation I l of the Charities Accountg (Scotland) Regulations
2006. An cxamination includcs a review of the accounting recoids kept by the charity and a comparkgon 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 sucb matters. The procedures undertaken do
not provid¢ all the evidenc¢ that would be required in an audit, and consequently I do not express an audit opinion
on the view given by the accounts.
Independent examiner's staterncnt
In the course of my examination, matter has come to my attention
Which gives me rcasonable Lause to believe that in any material respect the requirements:
To keep accounting records in accordance with section 44(1) (a) of th¢ 2005 Act and Regulation 4
of the 2006 Accounts Regulations, and
To prepare accounts which accord with the accounting records and comply with Regulation 9 of the
2006 Accounts Regulations have not b¢en met, Or
To which, in my opinion attention should be drawi in order to proper understanding of the accounts to be
rsached.
Natne
Address
Dai¢:
0023

St Andrew's Parish Church of Scotland Turriff
SC 015620
Unrestricted
2021
Restricted
2021
Total Yr End 31st Dec
2021
2020
Recelpts & Payments to 31112121
Recelpts
Donations
Legacies
Grants
Wedding & Funerals
Activities for Generating Funds
BOILER FUND
Investment Income
26,146
500
26.146
500
31,673
500
1,470
1,560
2,090
2,510
5,995
51
2,090
2,510
5,995
51
392
Totsl Receipts
37.292
37.292
40,595
Use of Hall
Emergency Parcels Receipts
Guild Receipts
Good News Receipts
Other Receipts
587
2,957
587
2,957
845
4,415
256
31
455
576
240
816
41,412
240
41.652
46,597
Payments
Cost of Generating Funds
Charltable Activities
323
50,213
39,787
240
40,027
Total Payments
39,787
240
40,027
50,536
S￿￿lus (Shortfall)
1,626
1,626
13,9391

St Andrew's Parish Chureh of Scotland Turriff
SC 015620
Unrestrlcted Restrlcted Total
2021
2021
Total
2021
2020
Note
ststement of Balances
Balance brought Forward
64*92
1,413
70244
Movernent In Year
Excess of Receipt5 over py¥ments forthe year
Balance Carried Forward
1,626
66,518
1.626
67,931
13,9391
66,305
1,413
Other Assets
Mar￿e - Estimated Value
Grft Aid Tax Recoverable
250,0(KJ
3,500
253,500
250PCX)
3,500
253,500
250,000
3,500
253,5
Other Uabilrlies
Balance payable for New Church Boiler
14,080
14,0801
14,0801
The Accounts We￿ presneted and approved by the Kirk Session & Deacon's Court on 28 Feb 2022
For & on behal4 of the Ki
Session Clerk
Treasurer
io

St ADdrew's Parish Chur¢h of Seotland Turriff
SC 015620
Notes to the Accounts
l - Trustee Remuneration and Related Party Transactions
During the year no ¢onnect¢d persons received payments for providing services to St Andrew's Church
Only one Trustee on p¢rson connected to a trustee received re-imbursement of expenses totalling £1,060
Movment in Fund5
Asat
Asat
01-JarF21 Recelpts Payments Transfers 31-Dec-21
Unrestricted Funds
General Fund
2,393
39,170 137,2241
1,520
5,860
Miss Buchan Cèpital Fund
Miss Buchan Revenue Fund
Genera Cong Purposes
Bequest Fund
Good News Fund
GL¢ild Fund
Foodbank Donation
s,￿)0
2,140
45,CK)O
3,237
1,394
434
5.294
12,(NJOI
141
45,000
3,241
1,394
335
5,547
1991
12,7041
2,477
480
64.892
41,652 140,0271
66,518
Restricrted Funds
Kirk Session Benevolet Fund
1,413
1,413
66,305
41,652 140,0271
67,931
Purposes of Designated / Unrestrieted Funds
Gen¢ral Fund - lor Day to Day Receipts & Payments
Miss Buchan Capital Fund - Capital to be used at discretion of Miss Buchan Trustses - who verbally agrecd in
2003 to be used at the discretion of the TreasuTeT- it was larg¢ly transferred to General this year.
Miss Buchan Revenue Fund- Revenue to be used for General Purposes
General Congr. Purposes- Dewsit held of Surplus funds in Investors Trust for General Purposes
Bequest Fund - various Bequests held in Investors Trust, Income accumulated
Good News Fund - for the Teaching of Primary age children commitment to God
Guild Fund- for Guild Projects
Food Bank Donations - To purchase items n¢eded but nol in stock eg Baby Milk, Food, Nappies Etc
Purposes of Restricted Funds
Kirk Session Benevolent fund- Charitable Purposes
li

St Andrew's Parisb Church of Scotland Turriff
SC 015620
Notes to the Aeeounts
Unrestricted Restricted
2021
2021
Total
2021
Total
2020
3- Analysis of Donatlons
WFO Scheme (non Gift Aidl
Gift Aid Donations
Tax Recovered on Gift Aid DonatiorLS
Ordinary Offerings Iopen Platel
Other Offerings, Donations Etc
6,080
13,674
1,258
5,134
6,294
14,875
7,447
3,057
26,146
31,673
Guild Receipts
Good News Club Receipts
Food Bank Donations
256
31
4,415
2,957
29,103
36,375
4- Analysis of Payments
CostofGeneTrting Funds
Fundraising Expenses
Offering Envelope5
iio
213
323
Charitable Activtties
Ministries & Mission
Ministers Travel
Pulpit Supplv
Prespbytery Dues
Or8anist
Fabric Repair & Maint
Council Tax
Heat & Light
Insurance
Life & Work (Expl
Church Magazine
Advert Stationery & Postage
Emergency Parcels Payments
Guild Payments
Good News Payments
Other Expenses
20,618
1,060
441
625
3,460
4,503
851
20,618
1,060
441
29.955
1,044
625
648
3,197
7,069
843
1,876
3,300
183
4,503
851
1,909
3,094
180
457
1,909
3,094
180
457
136
930
424
127
2,465
99
240
2,705
99
25
25
39,787
240
40,027
50,213
Governance Costs
Independent Examiner's Fees
12

St Andr¢w's Parish Chureh of Seotland Turriff
SC 015620
Notes to th¢ Accounts
Minister's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all
ministers, stipends and employer's Contribution for national insurance, pension and housing and loan fund.
Ministers Stipends are paid in accordane¢ with the national stip¢nd scale, which is related to years of service. For
the year under revtew the minimum stipend was - £28,700 and the Maximum stipend (in the 5 and subsequent
years of service) - £35.269.
Collections for Third Parties
2020
2021
Poppy Scotland / Earl Haig Fund
World Wildlife Fund
Christian Aid
Guild Poject Collection
123.20
246.40
133.00
208.50
150.00
13