M Squared Independent Examlnerfs Report to the Trustees of Fraserbur8h Unlted Reformed Church. I report on the accounis of the charity forthe year ended 31" December 2024. Respectl¥e Responslbllltles of Trustees and Examiner The charitvs trustees are responsible for the Preparation of the account5 in accordance with the terms Df the Charities and Trustee Inve￿ment(scOt1andl Aci 2005 and the Charities Accounts (Scotlandl Regulation5 2U)6. The charity trustees consider that the audit requirement of Regulation 10111 lal to Icl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 4411) Icl of Act. and to State whether particular matters have come to mv attention. Basis of Independent Examinerfs statement My examination is carried out in accordance with Reoulation 11 of the Charilies Accounts (Scotlandl Regulations 2006. An examiiation includes a review of the accounting records kept by the charity and a compari50n of the account5 presented with those record5. It als9 include5 consideration of anv unusual items or disclosures in the accounts and seeks explanation5 from the trustees concerning any such matters. The procedures undertaken do not provide all ihe evidence thal would be required in an audit, and coqsequently I do not express an audit option on the view given by the account Independent Examinerfs Statement In the course of myexamination. no matterha5 come to myattention- Which gives me reasonable cause to believe that in any material respect the requirements: To keep accounting records in accordance with Section 4411) lal of the 2Q)5 Art and Regulation 4 of the 21x16 Accounts Re8ulations, and To prepare the accounts whlch accord with the accounting records and compty with Regulation 9 of the 2(X)6 Accounis Re8ulation5 have not been met, or To which. in my opinion, attention should be drawn in order to enable a proper under5tandinE of the accounts Name Relevant Piofessional QualificationlPIo Address.. Bank House. Seaforth Street, Fraserburgh. AB43 9BB Date-. PETERHEAD 4 Marixhal Street | Peteihead l AB12 IHU Tr.01779400525 FRA5ERtsVRGH Bank Fknjse I Seaktrth Street l FraserbLtr8h l A8439BB TVRMFF 14B MJin Street Twriff l A6534PD ## **Fraserburgh United Reformed Church Income and Expenditure January to December 2024** ||Income|Expenditure|| |---|---|---|---| |**2024**|2023|2024|2023| |**9054.00**|Gift Aid 9887.00
|**4092.00**Pulpit Supply
|2300.00| |**8721.15**|Collections 9422.74
|**0.00**Ministry& Mission|0.00| |**17196.53**|Fund raising 396.00|**578.91**Telephone|498.27| |**1636.35**|Donations 15704. 59|**558.72**Funerals|3055.59| |**3200.35**|Appeals 1347.60|**2226.88**Buttery expenses|0.00| |**2865.00**|Funerals 1255.00|**4225.67**Insurance|4491.93| |**5499.60**|Interest 4141.94|**9536.91**Elect/Gas|14586.97| |**34.35**|Misc 642.52|**3154.60**Cleaning inc wages|2994.99| ||Manse Sale 222090.40|**540.00**Church Repairs|2228.81| |||**2640.00**Appeals|1515.00| |||**17858.24**Misc|0.00| |**48207.33**|Income 264887.79|**45411.93**Total expenditure|31671.56| |**281067.39**|**Balance 1/1/24**|**283862.79** **Balance 31/12/2024**|| |**329274.72**||**329274.72**|| Clydesdale Bank Statement as at 31/12/2024 283475.92 Manse account 752.42 Working account 78110.37 Cash 0.70 Manse Funds 205752.42 284229.04 Total 283862.79 Outstanding cheques 366.25 Balance 31/12/2024 283862.79 Trustees Report for Fraserburgh United Reformed Church The Trustees present their annual report for the accounts for the year ended 31 December 2024. Trustees - Objectives and Activities The church is situated in Mid Street, Fraserburgh and governed by the Synod of the United Reformed Church. The church is presently in a vacant position but we are still able to provide a weekly Sunday service at 11am. The church works closely with the other churches in Fraserburgh and is part of Churches Together and take part with the other churches to organise serviceslevents throughout the year such as Easter, Summer and Christmas. We have the benefit of an adjoining hall and this is used on a regular basis by Church Groups and also utilised by outside organisations. Friendship Group - meet every second Monday within the church hall and also arrange bus outings and have annual Christmas party for their members. Brew and Blether- this group meet on a Tuesday morning in the church hall. This was set up by Churches Together, following Covid where people could come along and enjoy a warm space, have a chat and cup of tea or coffee. Knitting Group - meets in the church hall every Wednesday afternoon and is attended by woman from our church but also quite number from other churches in town. Buttery Mornings- the ladies of the church organise weekly buttery mornings on a Saturday to raise funds for the church. These well attended by the general public and a good source of income for the church. During 2024 the ladies also arranged several Buttery mornings to donate funds to other charities lorganisations such Air Ambulance servi￿ and MND Scotland. Organisations- we have several organisations which are associated with the church ie Brownies, Rainbows and Boys Brigade. We also allow Outside Organisations to use our facilities both in the hall and occasionally in the church for Con￿rtS. Groups such as Parkinsons - hold regular meetings Fraserburgh First Responders use the hall for training and storage of equipment Fraserburgh Photographic society hold their regular meetings. ## **Financial Review** The financial position for 2024 was back to more normal following the one off sale of the church manse in 2023. We had been vacant for some time and with little prospects of receiving a minister we as Trustees felt it more appropriate to sell and utilise the proceeds to upgrade our church hall and upgrade sound system in the church. The latter was completed during 2024 and the hall upgrade will take place during summer 2025. Income for 2024 was 48,207 made up in the main from Collections and Gift Aid £17775, Fund Raising and donations £18832 and interest £5499. Expenses were £45411 with major ones being Pulpit supply £4092, Electric/Gas £9536, Insurance £4225. The main expense in 2024 was the new sound system costing £16,337 Overall in the year, excluding the sound system we would have generated a surplus which again down to the efforts of the church ladies and their Saturday buttery mornings. These are well attended and now a social date for many within and outwith our church. Our Groups have benefited with many coming along after feeling the warm welcome at the church. Looking ahead to 2025 we have plans to refurbish our church hall which is badly in need of upgrade and will make the place much more welcoming for those utilising the Hall. Whilst our numbers continue to be small at an average 25/30 per service the aim is to keep the church open as long as we have members and funds in our bank to cover running costs. We continue to see numbers at the Friendship Club and Knitting Group increase and have seen some extend there visits to Sunday service. Trustee.