2024-12-31-accounts

West Mearns Parish Church of Scotland GES ÈARNS Congregational Accounts For the Year ended 31 December 2024 Congregatlon No: 321944 Charity No: SC 016193

R¢f¢Tenu lld Admill19trtiY¢ Informatlon Charity Narn¢: West Meatn8 Parith Chur¢h of $cthJ￿d Ch•ri¢y Rwsbin Number.. SCO16193 con￿¢81￿0n Refm( Numb¢r: 321944 Cont&ct Addw.. Trustees Kjrk S¢5s10n MonbeJs.' Prillelp￿ 0￿￿￿be$r¢rB Minister. Se￿On Clerk.. Tre4surer'. Intlependent Exomln Bnkers Virgin Monty l Qu¢en% c.ross Abe¥de¢n

West Mearns P rlsh Church of Tru nual Re ort Year ended 31 December 2024 Structure, Governance and Management Coverning Document The chuTch is adnIiwt¢r￿ in accordance with the Chur¢h of Scoiland Unitary Deed of Consti￿tiOn and is subJ￿t to thc Acts and Regulations of th¢ G￿e[al Assembly of the Church of Scotlaod. Reernitment gnd Appolntment of Trn$teei chatity Iru5tees ar¢ the members of Lbe Kirk Session. The Kirk Session m¢Jllbet5 atE the elders of the hurch and are chosen from th05¢ of the chur¢h who are ¢on5idered to have the appropriate gifts aTh skills. Th¢ u)inistw. who is a member of the KI￿ sessio￿ is elected by the congregation and ind￿cled by Pr¢sbytery. Organi8atlonal Strneture Under the Unitary Collstitution the work of the Session is delegated to eotJllnittee8 4$ appropriate. Wesl Mearns cumt cotnn)iie strneth￿t is primarily the Kirk Se$8ion and th¢ BusiJ)ess. Finance & Fabric comrnittee. Due to th¢ SMAII size of the committees and the ￿rrent workload as a result of the Presbytery Misqion Plan, the Kirk Session dea]s with all the work and inc]udes from time to lime. necessary represethives of the othey areas of the Cbur¢he8 V/OTk and nJi8SiOn to ensLwe proper represet)tstion and Objectives and Actlvltles The Church of Scotland is frinitari8ll in d(Ktrin¢. Reforn)ed in tradiiion attd Presbyterian in poliiy. It exists to glorify God and to for tILe advancement of ChTiSt's Kingdom throughout the world. AB a national Church, it acknowledgeB A distitictive c&ll and duty to bring the ordinkticcs of religion to thc people in tvcry Perish of Scotia￿9 through a t¢rritorial ministy. It cwrat¢8 with othcr Churchc5 in various ¢cump￿Cal kndies in Scoiland and bcyond. Thc parish of West Mcarns ettoMpa￿S fivc Villag￿ and the Surrounding ¢ountry$id¢. Services of wotship arc held at 9.30 am ¢vcry Sunday at F￿ter¢a]rn churc￿ and a¢ I l am on the r]rst Sunday of the wollth at Glenbervie Church and on the other Sutthys of the month &( Auchenbla¢ Church. Occasionally a sAngle iiled seTrice is ILeld in one of the three chuJrlK8, A monthly le￿ice is held at Queen Elizabeth Court, a sheliered housing complex in Fettercairn. Lhr]stm& SeNIc￿ are held in all three ¢hw¢hes, and in Queen Elizabeth Cowt iti f.ettercairrL q'here Drc spe¢i&l evsning Yi¢es kneld to m￿k Holy WCCK in¢luding an e¢umcnical Good Friday ScTviGc ITL which the con8regaÈion partioipatos it't? turn in hosting. The ¢ongregaiion also participatr8 in, rakes iys turn in hosiin& Ihe IIKai World Day of Prayer seThuce every MarcEL Weddings and fimerals are hdd as pnd WIM Tequired th¢ tbree ¢hur¢hes. The Communicaiions Group publishes the cbwch tlewslelter, Jotiing4 three times a year fw ¢irculation to all m¢mbeTr of the congTegation to the wider cO]nm￿tY through the local shops. There is a rcgularly updat¢d w¢bsite and a s￿181 ll￿dIa presence. Members of the chur¢b Organi￿ Wesi Meams Parish's participation in Cbrisiian Aid Wcek and tbe Harvest and Manger Gifis. Oecasional events tske place as a focus foE bringing people together and as a means of raising fiu)ds. The minister is the chaplain ai ￿Ven PT2rnary 8¢hool$ in the areA and wnducts school a￿￿b]l¢S at tbe invitation of the r¢SP￿tiVe Head Teachtt8. The activiti¢s of We8t Meams Parish Church of Scotland include the Guild and the Auchenblae Friendship Club. The two Guilds Rythio the Cowegation - Auch¢nbla¢ and Fettercaim - ¢xisi to cxpre68 faith in worship, prayer attd action. I￿¢ Auchenblae Friendthtp Cknb m¢¢( w¢ckiy for shated activiti¢s al frIc￿lShip. Achievements and Performance LiVe.StreaLtii￿ of weekly worsh4) from Fetterc&iTn Church started iti 2020, as well holding thc Sunday evcning PTayer group m¢¢ting ovu zwm, at]d this wnlinued thrnugh()ut 2024, reacFJmg to people fro far ouLEide our Parish. Tow7rds the end of 2024 an Afier-Sch(K)I Club (Little Light Bear￿s) was sthrted up iti Fette￿11￿ Church HatL once a week dwiDg terni-lime, with th¢ ain) of i¢achllw childTen about the bible and ChTiSt through DVDS. cTrft activitie& fijn and g8rnGS. Thc club is proVi￿g popular and attendance h&$ been Erowing.

earns Parish chof rustses, Annual Re ort cont Year ended 31 December 2024 cotlpd Achievements and Performance (cont) During 2022 a combined Kitk Sessioo of AberlUthll￿Q IAur¢n¢&iTK St C￿S aDd West h(eaTts parishe8 was held to begin a ¢ollatx)rativ¢ convu￿tion about the way fotvrnrd followi￿ the release of the final Pr¢6bytery plaL As p&rt of thc plan Auchenblae and Gl¢nlxrwie churches are ear-maTkEd for Glosllre. A Task Gmup was fotrt fully tepreseniative of tbe West Meams. Laurencekirk and Aberhltbwtt parishes, to tske U5 to a point when we ar¢ one single parish iti aeeordattce with the Presbyw Platt. Questionnaiyes were ¢ircuJatcd irt 2024 to gather the views of the congregations, and the wider ¢onwwrrity, ab)ut the ch￿BCS and trj heb guide our bjkn. The Calm mission projeeL partnership with Aberluthnott Pari*ih ehunhes, continued to develop. Throu0] the Woodland Tn￿t a further number of free tree& Wds received for an additional woodland aTca. It was decided to brow tbese ns of a]nK)si £5,000 Iw claijn had been made to HM Rw¢nu¢ & Customs in 2023). A clairn for £5,532, ¢overiDg the 2022123 tax year, was rccesvcd in Sanuary 2025 and a claim for the 2023124 wt year is due io be made in April 2025. The only other item showing 8 sigoificarn change compared to 2023 wa8 receipts fiDm weddinES and funeTrl4 which doTrn by £1,675 {41'kn) to £2.400. Althou£h Eift aid dOr￿tionS were down by £883 (IO•h) in 2024, pjate donations incre&ged by £998 (1 l /•). Fundraisin8 receipls at £5,190 were very s&mil8r to tbe prewous year.

rns Parish burch of Trustees, Annual Re )ort cont Year ended December 2024 Total pawts w¢r¢ by just Ov￿ £30,600 it) 2024 to £83,493. The Giving to G￿W payllKnl was dowry) by £31,261 con4)ar¢d to 2023 when an extra £10,000 had b￿ll paid ill addition to OUT r¢quirernents for thit ycar. Ai 31 December 2024 ther¢ was a £IO,OW liabilily tor our 2024 contribwion and this has since been paid. Our presbyw dues had not ixen paid in 2023 {£704) and these. atollg with the 2024 dues (£1.4981. were paid in 2024. Although paytnent8 towards Minister's expenses were down by £2,240 in 2024, there was liability of £1,887 at the end of the yeaT and this was paid in January 2025. Fabric repairs and m&intenrll was up by just ov¢r £4.600 to E12.434 and Mphich included the finRI p￿￿ent for work aknve the nonh gable of Fetter¢4irn ¢hurch. remedying a water ingress iswe (£4.786), and external paiThing of the MATtsc (£1.872). Pa5rynenis for heat and light were dowi by over £6,500 ¢onJpar¢d to 2023. AII 5 buildin&$ received a £500 credit from SSF. during the year. In addition there is an iswe the smart meter at Feltercairn ehurcb and during the year we were nol ¢kn￿¥ed for ally eleetricity use ai tbai property. We are waiting for the matter to be reiolved. Tbe Calm mission proje¢t became a restricted fund in 2024 following the award of Se¢d for GTOWrth fimding. Expenses incurred in 2023 for the project of £28,258, and shown &$ one iotal in the 2023 accounts, have been resfated into their Constituent parts (staff]ng oosts. other ¢xpenses fabric up¢nse8) foT the purpose of the omparauve8. A back.dated fjlaitn for Employjnent AlloH#nce Meant Caitn stsffjng CA>%L8 wcrc around £3.300 Ic55 in 2024 than in 2023. During 2024 we cngag¢d the servAces of Community Dan, at a cost of £3,633, to a5SiSt with seeking fi￿dS to fJnan¢e the major repairs alld improvements to Feitercairn Church a￿d Hall, as well as for the Caim and works at LAurenrxkirk and Lutherniuir churchdg. A new Computer (£l,(M)O), and 8 mower and str1mll￿ forthe Calm (£3,060), aecoullt for thE £4,(￿0 spent on assets. Reserves Pollcy It is the Trustees, plicy to hold ru¢rYes of arqM)ximate]y six months exkKndirure. At the ￿ end the Church held unrestTiCtexl cash fullds of £191,414 of which £46958 wer¢ d¢$igAated for 8pe¢ific purpo￿6. Th¢ ren)ainiAg ba]ance of £144,456 represents around thr¢¢ ye4rs of genernl cxpenditure. It had be¢n agTe¢d by Kl'rk Session thai part of the 1¢8acy re¢civcd in 2021 would b¢ inv¢St￿ in the Church of Scot]and Invesiors Trusl however giv¢n th¢ dcficits in 2022 alld 2023, and plaJJned ExpenditUTe on major repairs and irnprovernents to th¢ chu￿￿ aThd hall al Fette￿a]rrI, along with the f&vourabl¢ Ta￿$ of inter&8t e8med ou Cash fimds, this has noibeen action¢d. Thc Churth ￿60 held £8,742 of T¢6trict¢d ￿ndS Mthi¢h have been providcd for thc putposes specified in Note 6 (page 9). Statement of Trustees, Responsibililles The membeTS of the Kirk Session must prepate financial statements whieh Eive suffi¢ient detad ￿ enablc aD aPp￿latiOn of the trattsactions of Cllltrch during the financial year. The meth of the Kirf( SeuioD are T¢SP0D￿￿1C for keep]nE proper accounting records T/hIc￿ on requ￿t. reflect the finaticiai w)gition (Trf the ChuTGh al tkni time. ThK4' must be done to eDswe that the ftsMiLial srtatements ¢omply Brytb the Charities and Trust* Inves1meRt {Scotland) A¢1 2005: the Charities Accounts {Scthland) R¢gulgtions 21J)6 and the liegul4tions An￿1 Congregational Finance approved by the General Assenlbly of thc Churcb of Scotl8t)d in 2007. They are also respoTJsible for safeguarding the assets of (be Church and must take reasonable stCP5 for the prevention andlor dete¢tion of fraud aThJ other irrcgularitia. r(Ived by the Trnstees ¥ind %1 neJ ()n thcir bclialf Date 30.3.2025

Independent Examiller's Report to the Trustees of West Mearns Parish Churcb of Scotland I report on the accounts of th¢ ¢hariiy for the year ended 31 December 2024 which are set out on pages 6 to 10. Respectlve reqpon$ibilitle8 of trustees and examiner The charitys trnstees are responsible for the PT¢paration of the accowits in accordance with the tenns of the CharAtAes and Truslee Investment (Scodand) Act 2005 and the ChaTiiies Accounts (Scotland) Regulation8 2C(16. The charity trustees consider that the audit requirement of Regulation l O(] ) (d) of the Accounts Regulations does not apply. li is my responsibility to examin¢ th¢ accounts as required under section 44(1) (c) of the Acl and to Stale whether particular matlas have come to my attention. Basis of independent eNamlJJer's statement An examination is canied out in accordance with Regulation I l of the Charitie8 Account8 (S¢otiaJth) Regulations 2006. Au examination in¢lud¢s a rewiew of the accounting records k by the clwity and a comparison of the accounls presented witb those records. It also in¢lud¢8 consideration of any unusual items or disclosurc5 in thc accounts, and seeks explanations from th¢ trustees concerning any such mattas. The proceAures undertaken do J)ot provide all the evidenc¢ thal would be required in an audi¢ and cons¢qu¢ntly I do not eApre&8 an audit opinion on th¢ vicw given by the account Independent examiner's ststemtnt Sn the cOu￿e of my examination, no matter has Come to my attention which gives mc reasonable caw to believe that in ally mat¢rial T¢spect the requirements: to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 A¢Gounts Regulations, and to prepaTe accounts which accord with the accounting records and comply with R¢gulation 9 of the 2006 A¢counls Regulations have not beeTh mel or to Whic￿ in my opinioffj attention should be drawn in order to etLgble a proper understanding of the accounts to be reached. Date: 31.3.2025

est Mearns Parish Church of Scotland Recei ts and P81'ments Account ended ber 2024 Unrestrlcted Restrleted Funds Funds 2024 2024 Total 2024 Total 2023 Recei Donations IEgacies Aotivities for Generating Funds Bank & Deposit interest Investment incom¢ 32,383 3,943 36.326 28,668 1,265 5,098 20,967 59,713 3,925 l22 554 8,544 5,190 5,220 5,097 5,410 18.212 57,387 68,257 Rental of premises Salc of investments Sale of assets Grants Receipts from Gener81 Tnjstees 20,000 20,000 otal Rece 59.713 88.257 57.387 'ments Cost8 of generating fundg: Fundraising costs 2,786 847 3,633 Charitable activities 46,879 28,921 75,800 114.120 Govcrnance ¢o$ts: tndependent examiner's fees Other payments: Purchase of investments Purchase of assets 1.000 4,060 IPa 50,665 32.828 83.493 114.120 Exee58 of Receipts over Payments for the year 4.284 4.764 56.733

West Mearns Parlsh Church of Scotland Statement of Balances At ember 2024 UDfestrl¢ted Restrleted Fund8 21124 Tot 2024 Tolal 2024 2013 Note Bank& Dc 0511 Balances Ba]]k & deposit balances brought foThiArd 182,366 13,026 195,392 252,125 Movement in yeAr: Excess of Receipls over Payments for Ihe year 9.048 (4,284) 4,764 (56,733} Bank & deposit balan¢es ¢aTTi¢d fonvard 191,414 8,742 200.156 195,392 Investments At cost 379,097 10,678 389.775 389,775 528,232 26.158 At maTket value 554,390 528,823 Liabilities Giving lo Grow Minister's expenses Repair Bill 10,000 I,887 10,000 1,887 4,786 The accounts were approved by the Kirk Session on 30 March 2025. For and fin behalf of th¢ Kirk S&881()n

te$ to the Aeeoun cem l. TrMst¢¢RemuMtrnlioi and Rtlatsd Party TrnnwtsoDS DuriDE theyty onetrUS￿TectIv¢d￿jMbVYs&)je￿I0f e%peoses inKa]rr¢4J lotalling£2,902.44. 2. Mknkt¢T'¥ Sdpend All Chw¢h of S¢otland conRreRations contriFA￿ to the N'Jtional StsrKiJd Fund whicb bears the costs of all minisltrS' 8tipod¥ and anploycr'5 ¢QThtributions for ttatio1￿1 in5ur&nc4 puJsioD and howiDR and loan fund. Minist¢rs' stipfflds 4T¢ pgid itt a¢¢Ord￿¢¢ WLth th¢ 5tipod M¥J4 whi¢h is Tdatoj Yea￿ of For th¥yw Und￿ rcwcw the tDinitnum stipmd was £31,642 and them&Kimum supajd lats5 ye4rs} £38,884. 3. A#ly5i¥ of Don•tiibD$ Unrtthcted Restrlcted Fund8 Fuhd5 2024 Tot•1 2024 Totil 2023 2024 Gift Aid Dona¢ion8 R￿Ver￿a on Gtfl Aid Donation5 Ordinsry Offerillgs Ioprn Platcl W￿diD£S and fvnuajs Contribuiio]J8 froTn Outsid¢ag￿GI Guilds Au¢b￿bl￿Fri￿dShjP Club Oth¥donation$ 7914 4,972 10,536 2.400 2,732 674 1218 7,914 4,972 10.536 2.4￿) 2,732 674 1218 5 880 ￿69 36.326 28.668 8.797 9.538 4.075 2.490 558 32.383 3.943 4. Anl}5is of Activities for Ceneraling Funds UDTe¥trlrted Rtslrltted Funds FDnd% 2(124 2024 Tolal 31114 Tot81 2023 F¢tt¢￿airn Drop In Café Christmas Ttee Fesiiv21 (20231 Christmas Fay] Stalls at I4Uagc shows &othcr events of plants, ￿65, LTart8elc G￿lId toffe¢MOrnin￿ lund) Guild sal¢of cthidaTS uild saieof cardslpn'tttslplant&Qthks el 2.581 51 1.234 2581 51 1234 2(Kl 59 316 237 312 2,073 1,568 200 170 59 516 237 312 8LKI 486 Totsl Activitiw (or Gthttating Funds 5.190 5.097

S. AwalyJlJ of ChxrllableAttlYldtJ iJDrethle¢¢d Restrf¢twl Fuid$ 2124 To¢al 2024 T•tsl 2023 2024 Gi%Yngto GTOW Presbyiay due Minisler's eX￿se5 Plllpii supply & IA)ellm Mini$t Other %taffingLIX%L% Fabtic Twai15 & InaintcDanr¢ 7312 2202 612 7312 2,202 612 38573 2.852 350 31290 9248 2242 12,434 11,005 1,095 266 3,173 150 289 1.153 5,284 7.651 2,290 5,858 1,374 942 261 1.349 650 541 353 22.763 4,786 28.1)47 11437 2290 5,858 I 1,520 942 261 2.089 650 S41 1.039 Hettt and light ITJsDrance Telephone Printin& siatsoDay ¥nd ptJstag¢ OrBan & Music Guild pmje¢ts Fritsxlship Club travd and outirtgs Othw expenses 146 540 686 Tots] charitsble ￿tivitieS 28921 758( 114 120 Mtsvements ill Atlj 2024 RE¢eipts Pyrn¢nts Trwfe At 31 Dtt 2024 UDrestr5cted funds Gelkrdl Fund RES￿V¢ Fund Dt5i£n#ted funds: FabriG fund Mar88rtlThomson fund Sujmlay School Fund Auchenblaefjuild Fund FdIacai￿ tiuild Fund AuchenbiaeFner￿J$h1p Club Fund 126.027 9,568 43.743 367 48.855 13.606 134.S2l 9.935 292 42.796 83 902 1.578 1,120 182.366 322 12J25 614 42.796 4g 592 l.719 1.189 191.414 1113251 35 834 904 (5(K)) {4(X)I 1381 363 766 50.663 59.713 Rcstrlcted fund5 WtK)dwonn & Rot TrothicntF￿lld GI￿)b￿l¢ Roof Fu￿1 Th¢ Caim Organ Fund B￿eVOleDt Fur￿1 1238 7,191 3,925 4.786 377 7,191 (3J591 140 4,587 8.742 ,943 27,502 540 418 4.179 13.026 40 28.544 32,828 Total furtd$ 195 57 83 493 PUT]￿se50f Dest.'Iiated Fu[￿S Fabric Fuod.. This fund is for the repair and maintmance of the Chiirth prop M8TgaTei Thomstsn fund., orig1r￿] le8a¢y of £344,594 Te¢¢ivd in 2010 for the bM¢fii of Githbtime Parish urch. of which £249.996 was inVfskn1 in 2Q17. To b¢ a5 th¢Trustffs fit. Su￿daY Sthool Fund.. Thi5 fi]Trd ustd foTbuying Sunday 5clml matttia15 and prizes Auchenbl&cGuild FvDd.. Thi5 fund 15 usd forthc activiti￿ of AuchfflblacGuild Fett￿L￿n Guild Fund.. This fimd isusal forlhe 8ctii4tie% of Ft[e￿￿1rn Guild Auchathlaetrritjjdship Ch]b ￿llt￿.. lThis fi]nd is us&1 forthe actiKties of tbe Aucknblae Friendskn"pClub

f R WMdworni & ROtTr¢atmwtF￿o. Thi¥ fimd set up to addrEPA th¢W￿)dw9rn￿d Tot problw in 3 thurches. Gl¢lllKrYie Rood Fund.. This filnd wls up in aid of the rt8tLKatiLU of Gltnknc Churcth roof. TrRCaiTtL Amiwion PToje¢i which became è re$￿tte1 fvDd following Seed forGrowth knding. Or88n Fund.. This is a hjnd to piov2de orgaD repairs and D]aintenance. Benevolent Fund.. Thi$ is w assisi th¢wTof the P￿iSh . £500(l of th¢ opa]itLg and c1osll￿ balance of the r¢s¥ve fijnd wss h¢ld iti a dwii fvnd with the Chwh or S[y)l￿d Inves￿rsT￿$t IG)SITI. The balaDC¢ of th¢ fvnd IB htld with Viwn Money. 7. InvestnMts MITkEt Unlts Vilue 202J 2024 2024 UnrestrictEd ener&l PwpostS' OFowth Fund ICOSTD In¢om¢ Fund ICOSITI MargaretThoThson Le8acyFuThd.. tncorneFund ICOSITI 37.6 5.5110 88.558 40.543 240207 60.830 219.500 60.280 20,542 249 996 379.097 227 195 528 32 504.920 Restrlcted Buwol¢JJc¢.' Growth Fu)d Icfygm 2280 4545 14,546 13292 GrDwth Fulld ie4x8rri 1,820 0.133 1Th,6Jl 10,678 26,158 Toill 389 775 554 390 52 8. ColleetloDy for Thtrd Pfirtle$ 2024 2023 CThrigtiatt Aid Poppy S¢otJ8nd 1.362 445 900 293 1.8Q7 ￿192

tlan endix chofs lan tee 2024 2023 Cr￿lt BaIances held at 31 Decernber &t cost 74,636 74,636 Mark¢1 Value ofBalances at 31 Decejnber 109.253 104.088 Revenue Account Credit Balance al l January 21,566 17,632 Rcccipts 5.083 3,961 Payments 272 27 CTedit Balance at 31 December 26,377 21,566