Aberdeen South Church of Scotland
And Church Centre
RECEIPTS AND PAYMENTS ACCOUNTS
Congregation No: 311923
Scottish Charity No: SC016043
N.B. These accounts should be read along with the Notes I to S plus Appendix attached

Reference and Aflministrative Inlormation
Charity Narne.. Abèrdeen South Church ofseotland
Charity Registration Number:5C016043
Congregation Referen￿ No.. 311923
Contact Address.. Aberdeen 5￿th Ctrurth of S¢otl8nd
Walker Roa
Tory
Aberdeen ABII 8DL
TNstees
PrfnElpal Olllce-bèarnrs
Mlnlster-
Jolnt Sesslon Clerks..
Church Tre&surer-
Indewnclent ExamI￿r
Bank•rs
Bank of Scotland
201 Union Street
Aberdeen
ABII SUG
TrusteeSavingsBank
St Nicho13sStreet
ABIO IHE

Aberdeen Souih Church otscotknnd
Trustees, Report
Year ended 31 Dètemb•r 2024
Structu￿, Govemant* and MJn4i•mgnt
Do¢ument
Thectt%reg8tlC￿ rw5tered charity. numberSCOlfl)43and i* adMIrdstÈ￿d in a¢£ordance with the terms ofthe
DEÈd of c(m5titUDfj￿ lU￿tsry kKml and Is subject to the Acts and RégLlation* c* thè Gener¥1 A$5embly ￿ thE
Cmrchof Scotland.
charil¥wa5 frymed foll￿1￿ the u￿On of Torryst Fltdcks Parish Churth and s￿th St Nicldas Kincorth (hurc
The former SoLlth St Nichda5 church builthr6 closed on 21"July 2024. and the ￿Mer Totry St Fitbck5 church
building became the main centre of worship for Abeideen South Church. Minister of the foFmer s￿th St
Nickdas church retrred 15 AuBU5t 2024 and the thni5ter of the fumer Tory St Finicks thurch is the Minister
for the new U￿ted chaYg@. A5 per thE Pie5bytery Mssion Flan. a full-tlme MDS Iminlstrles De￿I￿merrt Staffj
Parish Assistsnys post 15 cUrr￿ntIV being advertised end a part-time MDS Yujth and Family Wcrker has been
apwxnted Itoc<Thmence 1st February 20251.
Thets￿teeS we5enttheir rerffland fina￿131 ststèrnènts olthe charityf¢rth* year eniled 31 Oecember 2024. Ckn I
September 2024 the Charity wa5 f￿rned (xrt of 3 rnerger betweeTr Torry St Fitticks Parish £huich and St
Nichol35 Owrch to fom) Aberdeen South (hurch ct Scotland. Thètlnancial gtstEments l*ve been prepared
jna¢cord8rKe the accounting Fdiues set In n¢rtÈ Ito the at£ounts and r(Thply withthe Ge￿ra1 Assembly
Re8￿atr(￿S foF C￿￿regati￿a1 FiryAnce, the Qthriles and Twgtee InvÉStment IS¢otlandl Art 20)5, the thantle5
Accounts (Scotlandl Regulati(￿5 2C#)6 las arnendedl and P<counting and Reporting by (hariies.. Statement ot
Recommended Practice aP￿￿table to t￿ritIeS preparing thwraccowts in accLYdance with the Financial Rewtin8
Standard aP￿1[abie in the UKand Rep￿1¢ of Irdand publlshed ot) 16July 2014.
R•¢ruiim•nt •nd **)pvlntmentof Trustees
Members c* the ￿rk S¥sith are the c￿rity trustees. The ￿rk Sesslon members are the elders of the ¢TrvJrch and
are ¢￿Sen frc¥n thrse mÈmber5 of the churth who are considered to have the apprcyrlate gift5 and Skills. The
minister. wktsis a member fjf the ￿rkSeSsIon. is elttted bythe congregètronand indL*ted by Pte5bylery.
lknanbatlonal Stwrturg
The lirk se551(￿ 15 ¢haired by the minister and rneets 8 tirnes in a year. The ￿rk Session is re5PCfft5ible for all
affair5, spiritual and temporal. of the thurth, certaifj r￿po￿lts11[tie5 are d2legaied to the FIr￿r￿E
Gynmlttee the Pioperty Crynmittee a5 approwiate
Oblethes and A¢￿*￿1•¥
The Owrch c*Scotlahd 15 Trinitariwn in dlxtrne, Reforrned Intyadrftlon ènd PrL%byt@rian w)lity. tt exists toglorrfv
God and to work for the ad￿n[ernent of thrisV5 ￿ngdoM thr￿8￿￿1 the woild. As a ￿ltional ￿[Ch, it
ackrth¥ledges a distlnttive tall and dutyio iKingthe (ydina￿es of rell8lon tothe pea￿e eg*rypadsh of Scodand
through è territorial rninistry. Y( ctroperates other thurchE5 in variou5 ecumeni¢?l tr￿dIeS in 5cthand èr
beymd.
The maln sÈrtltè of wryship is held eèch Sunday, at 11 am, in T￿ry. RegularsEr¥q¢e5 arealso heSd on S￿d3￿ at
10.W am, in ￿ncorth commu1￿ty Centie. Thesesertitces èreled by Elder5. A regular mid-week seihice is also h￿d
in Deewew Court Neurdcv4ital &re in hSrKOrth. These seThryces ère led by the mlnisterand￿￿unttPT5.
A¢h￿vements and P¢rfomi4n(e
The fLqlowing groups and tr8iniSatittÈ mEet and eniw fellowship within the church community- Parents and
Toddlers
day m(wri1￿ 8owlers- Tuesday afternts)n, The Guild every 2nd Tuesday e¥enin& Bible 5tu*-
Thusthyon linE, Mers GrcMJp- every 2nd Thursday alte[w￿ Music and thma gwup- FrithYeve￿￿ and5￿daY
aftemoxm. Oeeper knfe &ble (hurth- Fiid6yevelliD8and Sunday afteinwtL Nl)nthly G)ffee Ntsrnin8s- lastsaiurthy
of the month.
A number of acti¥ities whlch prèk4ou51y t￿k plare ITr SoLrth St NIc￿laS thuch, now meet In COMM￿lty
Centre. There is nopublic trènsrKrt link between ￿[￿Orth and TLYry. 50alternativeaccommodatiThi to bef￿nd
to allow theSethr1￿7ng 8fOUPS to continuè. Thè grwps I￿4￿e 6￿￿, bri8ade. Gifls, Brl8ade, Rainbows, Parènt and
TodrAers anda craftGrOu￿ The5egrwps come under theèuspices oFAberdeen S(￿h thLYC
A wewy wayei meet1￿, a5 well a5 a bible 5tudyiake ￿ace tha Zoom and afe cyen toawè wishes
tOlL¥n.
In additi(￿, the (hwth H&ll 15 occaslonally used for lotal sch￿1 6rbiqtie5 and the l(Kal 5cIKvJI @ssemtrAies ènd endof
term ser￿ceS are hÈld in the Ovjfch. The a7urch èlso makes its facllitie5 a￿lIable to ￿rtside 0184ni5atiLW as
n￿￿treaCh ar￿ to pioknide f￿dIng for its (WVNDg work

Aberdeen South Church ofscotland
Trustees, Report
Year ended 31 December 2024
Financial Review
The principal Sour￿ of incorne in the General Fund corne5 from the weewy offerings specified in three categories:
Free Wi11 Offerln8- GSft Alded
Free Wlll Offerlng
Open ￿ate
Most members give thelr offering throu8h the weekly envelopes, with some giwng by Sianding order and a few prefer to
Ive throu6h the Open Hate.
The major sources of income mentioned abo¥e raised £54,412 for the year to 31 De￿mber 202412023 £57,6531. Other
Income Includlng legacies, rettipts from general trustees, fundraising events and rental of church premises brought in
£152,734 for the year to tts 31 De￿rnber 2024 12023 £9,859). The weekly Sunday offerings are insufficient to cover
expenses.
As a consequence of the union of Torry St Flttl(*s Parlsh Church and South St Nicholas Kincorth Church on 31 August 2024,
tsn I Septerrber 2024 Torry St Fittld(s Church donated its cash balances 1£24.0491 and Investment51£18,21SI to the new
comblned Aberdeen South Church of Scotland. These amounts are shown as income in the Re￿iDt$ and Pavment5 Account.
Receipts and Payments showed a surplus of £146.526 for the year to 31 December 202412023 Sur￿￿$ £10,260).
Reserves Poli
The charity trustees have considered the reserves required and have taken into account thelr ￿r￿nt and f￿Ure liabilitie5. It
IS the Trustees. policy to hold reseffts of approximately 3 rnonths expenditure including designated funds. At 31 December
2024 the Church held unrestricted funds of £141,483 of whl¢h £83,093 had been designated for fabric fund. The remaining
balan￿ of £58,3￿ represents about 9 months, expenditure which is hlghly satisfart¢)ry.
The church also held £8,832 of restricted funds.
Risk ManagenEnt
The trustees have assessed the major risks to which the charity is exposed, In particular those relating to finances.
With an ageing congregatlon both natlonally and locally within the Church of Scotland. the ability to contlnue to ralse
to the ¢)verall work of the national Church is important. In line with the guid8nTr frorn the Church of Scotland. the
Nonfinancial risks such as fire prevention, health and safety and food hygiene are managed by ensuring accreditation is up
to date, having appropriate PDliaes and procedures In place and awareness training for all relevant users of the buildlng

Aberdeen South Church of Scotland
Trustees, Report Icont.)
Year ended 31 December 2024
Trustees, Responslblllties in Relatlon to the Financial Statements
The charity trustees are responsible for preparlrg a truslee5' annual report and financial 5taÈefflent5 in accordan
with applicable law and United Kingdom Accounts"ng Standards (united KSJgdorn Generally Accepted Accounting
Practitel.
The law applicable to charities in Scotland requires the chartty trusteès to prepare fsnar7cial statements for each
year which Show a true and fair view of the state of affairs of the charity and of the incoming resources and
application of resources, of the charity lor that period. In preparing the financial statements, the trustees are
required to..
select suitable accounting policies and then applythem consistently;
observe the method and principles in the applicable Charities SORP,-
make judgements and estimates that are reasonable and prudent,.
state whether applicable accounting standards and statements of recommended practice have been
followed, subject to any departures disclosed 3nd èxplained in the financial statements,.
prepare the financial statements on the going ¢oncern basis urnlèss it is inappropriato to presume that the
charity will continue in operational existence.
The trustees are responsible for keeplng proper accountlng records which flisclose with reasty)able accuracy at any
time the financial position of the chanty and to enable them to ensure that the financlal statements com ply with
the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities AccryJnts15cotlandl Regulations 2006
las amended). They are also responsible for safeguarding the assets of the charity and hence for tskn.ng reasonable
sleps for the prevention and detertion of fraud and other irregularities.
The trustees are responsible for the mait)t@nance 3nd integrity of the charity and financial information on the
congregation's website. Legislation in the United Kingdom governÉng the preparation and dlssemination of
financi81 statements may differ from leglslation in other jurisdictions.
Approvèd by the Trusiees and signed on their behalf,
ZZ APRIL loLI

Independent Examiner's Report onthe Aewunts
Report to the Trustees of Aberdeen South Church of Scotland aAd Church Centre
Registered charity number SC016043
I report on the accounts of the charity and its predece￿Or bodies {Torry St Fittick's
Church {SC0090201 and Aberdeen South St Nicholas Church (SC0160431 which merged
on I September 2024 to form the continuing charity Aberdeen South Church of
Scotland {SC016043) for the twelve month period from l January to 31 December2(J24.
Respective Responsibilities of Trustees and Examiner
The charity's trustees are Trsponsible for the preparation of the accounts in aeeordanee
with the ternis of the Charities and Trustee Investment (Scotland) 2(K15 Act and the
Charities Accounts (Scotlandl Regulations 2006 (as amended).
The eharity trustees eonsider that the audit requirement of Regulation 10{l) Id) of the
Accounts Regulations does not apply. It is myresponsibility to examine the accounts as
required under section 44(1) Ic) of the Act and to state whether particular matters have
come to my attention.
Basis of Independent Examiner's Statement
My examination is carried out in accoff12nce with Regulation 11 of the 2006 Accounts
Regulation5. An examination includes a review of the accounting records kept by the
eharity, its predecessor charities, and a comparison of the accounts presented with
those records. It also includes consideration of any unusual items or disclosures in the
accounts and seelcs explanations from the trustees coneerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an
audit and, consequently, I do not eKpress an audit opinion on the view given by the
accounts.

Page2 of2
IndependentExamxner's Statement
In the course of my examination, no matter has corne to my attention
l. Whieh gives me reasonable cause to believe that in any rnaterial respect the
requiretnents:
To keep aeeounting records in accordance with section 44(1) {a) of the
2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
To prepare accounts which accord with the accounting records and
eomplywith Regulation 9 of the 2006 Accounts Regulations have not
been met, or
2. To which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.

888
o o 00

ota￿0

Ab4*d••rt South Church ofScoU•nd
MraSt•r5 ar•￿￿ldt0J todh&Ary th&thtiÈs of tt*irtalllA8tohri5h Min15ty
The srfpord ratèls $rtannuèltytythPP4s￿UVTruStettth1 F?ith Action
P¢o8tsmm¢.wlththe Nati￿￿￿511￿￿4sCll• tr￿n8 th? Rewtof ￿ FpfthALti
Prograrnmetot￿ G¢r¢ièl AS5prnb1y.
TTre N#tio￿l Stip￿￿ s￿lE 154 fiwlntscalÈ. Parish ￿￿1￿￿￿%￿1?•￿OW•￿th
lirs1fl￿trE?rs cl tholr n￿r￿S￿ard treTrremain¢fi th28￿le.
S#9p￿ScI1&tQrl924
Pdnt 1 É31.642
Pdnt 2 É33.7LI
P&Trt3 £35.780
P(xnt4E37*50
Pr4nt5 É38M84
t31DeternbEr2024.tk¢Corffeytlonwaso¥¥•O£I￿79(lO23E7.0WJlnre￿￿I£1Gv1•jd1ndGTr￿￿cI*fftk Thlsamoutrtw4S
rtt*wdlnJanuary2015.
4t310￿eMbwIO24lhdRv23,nQm•te￿lI4fft￿￿Ntslffjrt¥ttIof￿¢￿dOn•è￿lh1w￿rtr￿wweOv￿VdbYt￿¢￿nVytylQ￿.

APPENDIX
FUNDS HELD BEHALF OFTHE CONGREGATION BYTHE CHURCH OF SCOTLAND GENERAL TRusfEES
2024
2023
CAP￿AL ACCOUNT
Credit balances hdd at 31 December at cost
9,676
9,402
Credit balances held at 31 December at market value
14,164
13,598
REVENUE ACCIXITr
Credit balances held at 31 December
21,522
9,676
TEMPORARY ACC(xJiir
Debit balances hdd at 31 December
198