THE CHURCH OF SCOTLAND MACDUFF PARISH CHURCH RECEIPTS & PAYMENTS ACCOUNTS FOR YEAR ENDED 31 DECEMBER 2023 Congregational Reference No: 342025 Seottisb Charity No: SC015786
Reference and Administrative Inforn]ation Charity Name: Macduff Parish Church Charity Registration NumEfr: SC015786 Congregalion Reference No: 342025 Contact Address: Church Office 10 WcM)d Street AB45 IJX Truste ession.. Membe fc nal Board. Minister: Interim Moderator: Session Clerk Clerk to the Board: Church Tre&8urer: Independent F.xaminer Bankers Bank of Stland, Low StreeL Banff Page I
Trustees Annual Report Year ended 31 December 2023 Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of the Deed of Constitution (or Deed of Constitution (Unitary Fom)). Re¢ruitrnent and AppointellI of Trust¢e8 Members of the Kirk Session and the Congregational Board 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 considcrcd lo hav¢ the approprialc gifts and skills. The minister. who is a member of the Kirk Session. is elecled by the congregation and inducted by Presbytery. The Interim Modcrator was appointed by Presbytery. The Congregational Board is apFK)inted from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commiDnent to contribute lo the mana8emcnt atTairs of th¢ ChuTch. tu bcLome membcrs of the Board. Ejoard M¢mbcrs are then appointed at the %tat¢d Annual Meeting and s¢rvc for a period of three years aftcr which they must seek re-election at the next Stated Annua] Meeting. OrganiJatioDAI Structure The Congregational Board is chaired by the minister {or Interim Moderator) and meets at leasi four times in y¢ar. Ccrtain responsibilitie5 are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk %ession, which meets at least four limes a year, is responsibl¢ for spiritual affairs within the church. When the charge of Macduff Parish Church bee8me vacant in August 2023. following the retirement ol. . the Presbytery Mission Plan decreed that Macduff Pari8h Church would becomc part ot. a grouping wi Banff and Ivhitehills Parish Churches. A series of meetings have been held to begin explorin8 the structures that will serve the three congrcgatsons. Objectives gnd Activities The chUh of Scotland is Trinitsrian in doctrine. refom¢d tn tradition and Presbyterian in polity. 11 exists to glorify God and to work for the vanCernent of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty lo brin8 the ordinances of religion lo the people in every parish of Scotland through a territorial ministy. It perateS with other Churches in various ecumenical bodies in Scotland and beyond. At the close of the year 2023 the congregation had 466 m¢mb¢r3. Services of worship are held every Sunday at I l am; there is a Midweek meeting every second Wednesday and special services on such ocwion5 as Good Friday, Christm&s Eve and Christmas Day. Junior Church And creche rneet on Sundays. In additio Jaffa is a monthly Friday evening activity for ¢hildren in P.4-5 and Jaffa Plus for P6-7. Junior Jaffa is held in Macduff Primary School for children in Pl-3. The"All Stars" parent & toddler group is held every Tuesday afternoon during tenn time. A chaplaincy has been maintained with Macduff Primary School involving members of the session tskin8 regular assemblies. There is a House Group that me¢ts fortnightly. Every second Thursday morning Coffee Corner is held at the church hall. Monthly services are held in Banff and Dounernount Care Homes. A new endeavor was started in November with a Thursday lunch club nmning on altrrnate wecks with Coffee Corn¢r. A joint initiative between the congregation and Macduff Primary School also provides a weekly '%varm hub" for the Page 2
community. Special efforts are rnade by the congregation to support Christian Aid. and Tear Fund. We support Missionary work in Ekwendeni, Malawi and have oCcl0nal missionary meetings with guests from a variety of missionary societies. The Kirk Session operates a Benevolent Fund which tnakes grants and supports Aberdeenshire Council's work with homeless people and responds io other social needs from time to time. Up until the installation of the upgraded AVA system in September, the CD Ministy made recordings available of church services. The church produces various pieces of literature including a magazine issued twice a year, weekly service she¢t and offerin8 envelopes. Bible-reading notes are also distributed among many members. In September. there w&q a significant investment in resources with the installation of a new A V A system. This included adding wifi and camer&s which has enabled the Sunday services to be live streamed and then made available on YouTube. The new system has also allowed funeral services to b¢ recorded and, if necessary, made available by live slreatning. Achievements and Performanee Attendance at the Sunday services has been mainlained with an avera8e of over seventy people attendin8. On special occasions (e.g. Christm&8) this has risen to two hundred and fifty. Online Sunday scrvices regularly reach over one hundred people. Eight to ten people attend the midweek online coffee and chat. Jaffa and J+ gTOUPS have each attracted over sixty young people. Junior Jaffa which tskes place in Macduff Primary S¢hool with foty pupils attending regularly. The Facebook page has an incre&sed following with nine hundred and thirty-eight followers (the lar8esi Age group being the 35 10 44 year olds). this has continued to increase followin8 lockdown. This and the websit¢ are being used effecliv¢ly lo communicate with the community well members, Financial Review The principal source of income is the regular weekly off¢rings by members. Fifty four Members gave by Gift Aid. Regerves Polley In addition to the undernoted the Church hol(ts unrestricted investments of £75,425. li is the Trustees. policy to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held unrestrict¢d cash funds of £38,250. The Church also held £16,553 restricted funds which have been provided for purposes specified in Note 2. Statement of Trustees, Responsibilities The members of the Kirk Session I Congre8ational Board must prepare financial statements which give sufficient detsAI to enable an appreciation of the transactions of the Church during the financial year. The Mem1 of the Kirk Session I Congregational Board are responsible for keeping proper accounting records which, on requesL must refleci the financial position of the Chwch at that time. This must be done to ensure that the fmancial statements comply with the Charities and Ttee Inve51ment (Scotland) Act 2005. the Chatities Accounts (Scotland) Regulations 2006 and the Re8uIp4tions Anent Con8regalional Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the &ssets of the Church and must take reOnable steps for the prevention and/or detection of fraud and other irregularities. Pagc 3
Approved by the Trustees and signed on their behalf. SiessioD Llerk Page 4
Independent Examiner's Report to the Trust of M*eduff Parish Chureb I report on the accounts of the charity for the year ended 3 1st D¢mber 2023 which are s¢t out on pages 6 to Re8pe¢tive re8POD8ibilities of trnstees and ¢xaminer The charity's tntrs are responsible for the Preparation of the accounls in accordance with the tern]s of the Clwities and Trustee Investment (Scotland) Act 2005 and the C]wities Accounts (Scotland) Regulations 2006. The cFthrity trustees consider that the audit requirement of Regulation l O(l) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts &8 required under seclion 44(1) (c) of the Act and to state whether p8rti¢ular matters have come to my att¢ntion. Basi8 of independent exAminer's stAtement An examination is carried out in accordance Regulation I l of the Cl)arities Accounts (Scotland) Regulations 2006. An examination includes & review of the accounting records kept by the charity and a comparison of the accounts presenled with those records. It also includes considerdtion of any unusual item5 or disclosures in the accounts and seeks explanations from the lnS concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audil, and ¢ODs¢quently I do not express an audit opinion on the view given by the accounts. Independent eIniner'S statement In the course of my exami10 no lltter has come to my attention: which gives me Tonable cause to believe that in any material respect Ihe Tequirem¢nts: to keep accountin8 records in ac¢ordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepar¢ accounts which accord with the accounting recoTds 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 ord¢r to enable a proper understanding of the accounts io be reached. Date: Page 5
Macduff Parish Church Recei tsandPa ments Account Year ended 31 December 2023 UThTCStricted Restrlcted Funds Funds 2023 Endowment Funds Tot*1 Total 2023 2023 2023 2022 Re¢¢1 Donaiions Legacies Activities for G¢neratin8 Fun Bank & Deposit interest tnyesthient incorne Note 77881 77881 193 79754 193 11602 4274 4297 199 4297 465 5109 664 88 4069 9178 92213 9266 86639 5574 104984 Rentsl of premises Insur8ttee Claims Other Receipts 3360 3360 1855 9101 804 804 953 Total Recei 9080J 5574 96377 116893 ments Costs of generating funds Charitable activities Governance costs Purchase ofA$setS Purchase of Investments 669 112215 215 33154 669 689 97785 215 2000 114215 215 33154 Tot21 Pa ents 146253 2000 148253 98689 Exce55 of Rcccipts over Payments for the year before transfers -s5450 3574 -51876 18204 Transfers Excess of Receipts over Payments for the year -55450 3574 -51876 18204 Page 6
Maeduff Parish Church Statement of Balances At 31 December 2023 Unmtrlcted Restrlcted Funds 2023 EDdowment Funds 21J23 Fundi Total Total 2023 2023 2022 Nole BaDk & De Osil BalaD¢es Bank & deposit baiancts brou81]t forward 93700 12979 1(16679 8847S Movtment in year: Excess of Receiprs over PayTh¢nts forth¢ year -55450 3574 -51876 18204 Bank & deposit balftnces ¢arried forword 38250 16553 54803 106679 Investments at mArket value (Cost E £260,085) 75425 182221 257646 249742 Assety None Liabilities Outstanding PAYE & invoices to be ptiid 137S 1375 7656 The accijunts were approved by the TneeS on ..... For and on behalf of Macduff Parish Churcb Sessbon Clerk Treasurer Page 7
tAt¢ ofB Trustee Remuneratlon ind Related Party TrDsoctloDY 2023 2•Z2 IExpo)srs1 960 4948 36JO 5370 4183 No tneC or i F¢fsw Telawl to •trwlce hwj any irttttrst in w contracl ttransaclirn emtej intoby the tharity dwin8 the )rar. 2. Movements in Fundg Ai l Jillury 2023 At 31 Dgttmbtr 2023 R¢¢¢ipts P•yme•ts TrnNfer4 Uorutrftted General Currnt Ac(x)unt G¢ncrnl Fwjd. Deposii A¢cwii Juni¢ Churth Trund All sr9 & Tfy1d]ers GTOUP Fund C<>ffet Cortter Furtd CD Ministry FtJTrd Gentral Fund- Gift Aid Ac£wlli 84084 73116 -145758 250 12392 5450 863 462 5649 848 -15 189 -250 621 993 3197 1848 1848 14695 14695 9371x1 90803 -146153 38250 Cmerai Fund IGW. Watt Maint¢nwKe} Madutr& Ga]nric Brncvoicnl FwKi Cwt Will Dwit 26 26 963 2430 3144 .2(K)O 11990 12979 15134 $574 16553 Endowrn¢n¢ fugds Tot•1 106679 96377 -1482S3 Page 8
- Movements in FuDd$ (eolltinued) Fund.. This fund iy fly the lllec atsj FIlturE of Churth BuildinRs Junior Church Fund.. This f¥nd 2s Jwlior Chch purposes. All Sts & Todd]ers Group.. fund is uged thcourage p.8¢hO0] children to th part in Christian Worship. Coffee Comer Fund.. Thi5 fwjd is used to enable ¢knnati¢)DS to bc to the Church and other charities. C.D. Ministy Fund.. Thi# is & fwyj to PJDvide TeLyKdin8s of th¢ trmin8SthYiCtt to the elthdy atsd infirm of the Parish. GeDe¥sI Fut IGeorgc Watt Iweyl.. Thi5 hmd is to u8A fc¢ miTht of ChurchlwildinBS. Mo¢duff & Gthrir Fwjd.. This fwbj is prode trthies for the Ah]re Coun¢Jl Home Stsrt aDd B8rtff Fstwly Centr¢ to supp)rt needy fthilies in the Jre&. Cwe Dep¢¢.. ThdendS from the Wall rtstricted inv¢sttnent fimd li pwd into thig Page 9
Umrestrittsd R¢5trittsd Ed•wme•l F••th Fwoth 2•13 2W T•tsl 2•23 2•23 2•22 3. An4lysb of Donatlons WFO Scheme (non Gift udl Gift Aid don4ti(xJs re¢ov•%d on Gift thxJ•ti Ordinw offeTi]W pl4) Gift DRY sy1H1rbT t Other offLyin 1145 45936 1845 45936 6599 48002 4087 J872 13724 4261 6535 30 596 79754 4087 3872 1477 77881 1477 77881 4. Au•lysh of P#ymewts Cots of t¢•entln8 fuoth Offrrini &110 689 669 Cbirliibk At¢Iviii Givin8 to Grow l0¢On Prr¥b)W d$ Miniy¢crfs ¢xpMes Pulpii supply Other Fabric Tyir¥ & m•lrrfenar c¢m¢71 ¢L Other buildrn8 ¢0•¢Illi1[ Chw¢h offic¢exFkXS Oryn & musi 669 48921 770 180 2J26 9553 29490 2978 9378 1125 649 J445 112215 48921 770 880 2326 9553 29490 2978 9378 182J 649 7445 I 14215 J4102 770 423 8598 1853 2859 10228 1446 361 9183 97783 GovtrD4ot¢ toits Inthpcnthni examiner's Other PW¢ht of L¥se 2•0• 215 213 215 331J4 33 IJ4 33154 J3151 S. Mlnbter'j Stlpend All Chwth of StIj Lxwrri Stiptrd Ftrd tthiL E¢us ofafi minis, sttF¢ ¢mploy¢rfs cu)tribuliTrkn f(x n•t1¢ Fwbcffl 4rbJ IKJxin8 II•D fi. MittEsws' stiF plid i Ixdance with the national 1p¥*I wai¢h Is rel•tDJ of FLY th Jyw ThiEW mtnithum scipId £30.13J 4tMI the Sti {tD the fiftb th¢qrtY¢sl £37.OJ2. P4e 10
te 2123 2022 6. Collediow for Thlrd P•rtie8 Cknytian Aid 360 2068 1561 610 88 910 409 Teufthkj ukrai A Marie Curi¢ Arab Wd ,Miniqip.ey 980 455 112 2164 6945 2842 Ther¢ h¢ld on beh•lfof Meduff Prbk Cthir¢h by Th* Cb•reh of SeotJ14d C¢•eral Truilees