The Church of Scotland Dyce Parish Church TRUSTEES REPORT AND FINANCIAL STATEMENTS RECEiYfs AIYD PAYMENTS FOR THE YEAR ENDING 31 DECEMBER 2024 Congregation Yo: 311890 Charity iyo: SC 016950 Page l 0126 ov Parish Churth Annual Report Auounts 2024
Table of Contents Section l-Refrrence andAdmini5trative Inform(rtion ............................. .. . . Trustees... .. Principal Office-bearers............................................................................................................ IndendEnt Examiney............................................ ................................................................ Bankers . Section 2-Trustees' Annual Report ........................................................................................... Strurture, Governante and Management................................................................................. Governing Document..... Recrustment and Appointment of Tru5tees............................................................................................................... Or8ani5ational Struciure........................................................................................................................................ Church Family... Objerti%E5 and Activitie5.......................................................................................................... Llnkage wlth New Macharparish Churth.................................................................................. Services of worship.................................................................................................................. Sundayschool.......................................................................................................................... Messy Church.......................................................................................................................... Youth activitles........................................................................................................................ Bible study groups... Prayer Meeting........................................................................................................................ Women's eveAts..........-.........-..............-......-......-.......-...-.........-......-.......-......-...................-.-......................................... Men's events...... Social e%ents............................................................................................................................ Community groups.. .. Social outreach........................................................................................ Rites of passage....................................................................................................................... Staff . Achlevements and Performance............................................................................................... Flnanclal Rewiew..................................................... ... ReseThes Policy........................................................................................................................ Statement of Trustees. Responsibilities.................................................................................. 10 Accounting Polioes................................................................................................................ Basis of preparation... .. .. Funds.................................................................................................................................... 10 io Incomlng Resources............................................................................................................... 11 Resources expended. .11 Taxation . li Page 2 0126 Dytt Parlsh Churth Annual Reptyt •d A¢munts 2024
Section 3-Independent Exomlnerfs Report to the Trustees of DY Parish Church............... 12 Sectlon 4-STA TEMENTOF 8AL4AICE&.....................................................................................13 Section 5-RECEIPTSAND PA YMENTS......................................................................................14 Section 6-BANKAAID DEPOSIT BALANCES..... .15 Section 7-NOTES TOACCOUNT&.............................................................................................16 Note l-Tru51ee Rernuneration.................................................................................................................................. 16 Note 2-Movement in Funds ...... .16 Note 3-Analysis of Oonation5...............................................-.....-...........................................-.....................-.....-..... 17 Note 4-Expenditure.-..-.....................-.....................-...-.................................................-.............................................. 17 Note 5-Governante Costs intluded in Expenditure..................................... .18 Note 6-Othei Purchases included in Éxpendire................................................................................................ 19 Note 7-Collection5 for Th4rd Parties......................................................................................................................... 19 Noie 8-Minister's Stipend........... .19 Appendix l-Fun(ts Held by Church oAScotland General Trustees For The Benefit of the Congregation... .......... ........ ...................................................................................................20 Appendlx 2-Church of Scotlond Conqregotlon Investments.. Appendix 3-Independent Examiner Checkli5t.........................................................................22 ..21 Page 3 ol 26 Parish Churth Annual Report Account$ 2024
Section l-Reference and Administrative Information Charity Name.. Dyce Paiish Church Charity Registr2tiOT] Number. SC016950 Congregalion Reference No.. 311890 Conlact Addrcss: T'rustees Tlie Trustees who served during the penod l January 2024 up lo the date of signing this report ivcrc as follows.. l?i-I nr.ifj il Olfiro- brja;-ers Miiiistci.: OrdainLd Local Ministcr.. SLssion ('. lerk.. Chiirch Treasiirer- Bai)k of Scoiland 79 Ellon Road Bridge of Don ABERDEEN AB23 8BY Page 4 of 26 Parish Churth AThnU Report >xl A¢count$ 2024
Section 2-Trustees' Annual Report Structure, Governance and Management Governing Document Thc Cl)Iirch is administcrcd in accordancc wilh the tern of the Dccd of Constitution or Dccd of Constitution (Unitary Fom)}. Recruitment and Appointment of Trustees Members of tlie Kitk Session are the charity Truslees. The Kirk Session members are Ilie elders of the church and are chosen from Ihose members of the church who are considered lo liave the appropriale gifts and sktlls. The minister. who is a member of the Kirk Session. is elected by the congregation and inducted by Presbytery. The OLM is also a Presbytery appointment. Organisational Structure The Kirk Session is chaired by the Minister ivho normally meets 51X tiines a year. In 2024 'e held four meetings. Certain responsibililies are delegaled to the various teams (finance; property; fellowship- pastoral care- worship; discipleship and outreach) as apppriate. These committees are accountable and report to the Kirk Session. Church Family Thc congregational roll sialisiics for the year end are as follows.. The Congre¥a(ional Roll of Memb¢fs'hip ai 31 December 2023 was 757 During 2024 names We removed by: DLaili 18 Transference of certificate OthcNi.ge During 2024 nan)es were added by.. Profession of Faith Transference of certificate Rcsoliition of the Kirk Session The Communion Roll of MeTnbership at 31 December 2024 was 469 * *IScssion undertook a roll updalc. coiiiacillig all mcmb¢T5 011 lh¢ roll. $vIt1g ui a rcduci¥)n due io mcmbe]5 no lon8cr ivi5hin8 to hai'c contact iiiih the church}. Page 5 of 26 Parish Churth Annual Report and A(count$ 2024
Qbj?rtiVi:) ")p.d ,Irtivitiei Th¢ Cliiirch of Scotland is Triniiarian in doctrinc. Rcformcd in tradition and Prcsbytcrian in polily. It exisls to glorify God and to work for the advancement of Christ's Kiiigdoin throughoul the world. As a national Church. it acknowledges a distinctive call and duly to briiig Ilie ordinaiices of rcligion 10 Ihc pcoplc in cv¢ry parish of Scotlaiid through a territorial minislry. It Co-operates wilh other Churches in various ecumenical bodies in Scoiland and beyond. Li',ii.aJe ivi.li Np-4, ¥ J sI.lacna", Par,. Cliurch In 2023. as part of ihe Church of Scotland's national plan for mission. thc COng8tIOnS of Dycc and Newma¢har formed a linkage. whereby the two congregations share the 5eTvi¢e5 of a Ininister. Ivhile retaining Iheir autonomy. Sprvices of worship These arc held cvcry Sunday at l 0.30am. We continued to live stream the services Ihroiighout the year. As a result of the linkage wilh Newinachar, the two ¢ongr¢gations come together livicc a month for worship. and at various other linies for special scrviccs 10 cclebrntc irnpotlant cvenls in the Christian calendar. In ihe summer months the two congregations come together, aliernaling venues. As a church we are committed to reaching out lo ihose who are less mobile and to Ihal end 'e hold Inonthly services al oiie local sheliered housing Complex aiid oiie care home except foi. tl)e summer Inonths of Jiily and August. 5.,Inday Sl-i0111 Sunday School is hLld on a Sunday morning at Ihe same tiine as ihe cliui'cli service. terni IIIIIL. cxccpl Ihc 3rd Sunday of thc month m.hcii Ihc ivorship scrvicc is at Ncwinachar. Siiiiday Cliib is lor primil ry school aged childrcn from the age of 4 Yea upM'ards. We leach tlie cl)ildren about being a Chrislian and ii'hat it meaiis to have Jesus as a friend. This is done in a variety of .YS. crnfis. singing. prdyer slalions. chatting together and playing games. We also provide a creche facility in the church loiinge for those who are younger than 4 years. Ihe fociis is on play and building rclaiionsliips willi Ihc adult volunl¢eT5. On tlic 3rd Sunday of tli¢ month the Fc?mily Worker nins Family Fellowship. 'hICh is a relaxed time for families to comc togcihcr and explorc what it mcans lo bc a Christian. Parcnls and cliildrcn of all ages are welLoined. Tliis was asked for by families as there are no groups for children al NcwniaLhar. Therc ivcrc 4 sessions hcld ovcr thc year. We held our annual end of school year prizegiving service where the children and young people shared with the congrcgation some of thcir learning froni the past year. The picnic M'as in th¢ chiirch hall due lo the weather. We had our annual naiivily play a5 usual on Ihe Sunday betor¢ Chrisiina5. M essy Cli'.Irch We held 5 Messy Church sessions in 2024. In Febary. April. June. Septeinber #nd November. There were beiween l 0-15 families that atlended the sessions. some church families, some from the cotnrnunity with no link lo church. We hcld a Summcr Holiday Club in Dycc Church Hall in Augusi. Ihis was joint with Newmachar. We had helpers from both churches. We ran the Scripture Union program D¢ep Sea Divers. The were 36 children that attended over ihe week. We also gave faniilies Ihe Page 6 of 26 EW Parlsh Churth Annual Report Acwunt$ 2024
option to stay for lunch afier the holiday club. approximately liall Ihe lamilies stayed over the week. Youth activities In Fcbruary wc Started a weckly gmiip for young pcoplc in S I_S6. This runs on a Friday eveiiing. In June we appointed a Youth Worker. he continued lo Nn a Youih Groiip on a Friday evening and a Sunday niorning. There have been 30 young people ivho have attended the group over the past year, however ive have 15 who attend on a regular basis. We take the Youth oul to external evenls at oiher churches. including United at Kings Church and a ne, Youth eveiit joined ii'ith Ellon Parish Church and the F0Mine Youth Project. We weiit back lo Teen Ranch again in September. There ii'ere 12 in total this year. including leaders. Bible study groups In 2024, we ran a course on Natural Evangelism u.hich was open to inembers of the congregations Irom tli¢ linkcd chargc. Thcrc wcre 16 participants slartcd and coniplelcd tlie course. A new bible study group. started in May 2024 sludying Genesis. chapters l-l l. The group started M'ith 8 participants most of whon] has completed the study in Revelation. The participants enjoyed going back to beginning afier the challenge ol Revelation, bul they were also able lo see the link betw¢cn both events. All participated engaged fully in the discussions Ivhich haiie helped us relale and reflect on the text in the lighi of the world ive live in. During Jiily 4ind August. Ive ran ihe new bible study on The Chosen- Season 4. 16 people altcndLd Ih¢se si'5sions which rnn over 8 weeks. The study was eniitled - God's goodncss for the Clios¢n - and over Ihe X iveeks we covered the topics of Death i.s eclipsed by life- Grief is eclipsed by pr4ii5e: QLILs1ions are eclipsed by resolve: Confusion is eclipsed by grace: Teinporary thing5 are eclipsed by elemal things.. Heartbreak is ¢clips¢d by love.. Sin is cclipsed by obcdicncc. and Pain is cclipscd by tlic fullness of God's plan. Tlie coursc ivas enjoyed and complete(J by all participanis finding the conlent very Ihough-provoking. From October lo December, we aiso rnn a l O-week bible study on Abraham, covering chapters 12_25 of Genesis, 12 people started and conipleled the course. Prayer POI eetinu This meetiiig takes place every Thursday in person wilh the facility of joiniiig remotcly. A fornier member who returned to live in South Africa joins trK)sl weeks via Zoom. Attendance vanes noniully be¢'eelI 15-25 '1th a wide represenlatton of agcs. During the iiieeting we share in fellowship, Ivorship together and prny for the needs of individuals. the local eominiinity, and the wider world. We also open the church for people to enjoy a quiet space to pray every Tuesday lunclitime froni 12 - 1 pm. which has on averagc 4-6 in attcndancc, cach wcck. Indii'iduals can pray alone and enjoy time for refleclion. or ihey can be supported in prayer. Women's events There are no nieetings. as such, exclusively for women however 'C do have a Guild ii'hich altrdcls ladies. At presenl ihere are 2 nRn attending the Guild. Page 7 of 26 Dyo Parish Churth Annual Report and Ac¢ount$ 2024
Men's events Saliirday moming men's breakfast. On average 4-6 men aitend. From time to time, we attend a larger area breakfast, Men of all Ages. which attracts Inen froiii a wider geographic region. Social events We hold social evenls ihroughoul the year. rdnging from coffee mornings. lunches, and concerts. In 2024 we once again supported two charilies through our Christmas Giving Tree. The livo charities which benefited this year We Children's Hospices Across Scotland (CIIAS) and Erskinc Vctcrdns Cliarity. Our weekly coffce morning is extr¢m¢ly popular with soine of tlie older folks in the commlinity, giving an oppot1unity lo meet up in a relaxed environinent. People of younger ages also come regularly and likewise enjoy time together. Community groups Thc parcnt and toddlcr groiip continues lo liet once a wcck in thc cliurch hall. Thcre arc 32 families attending OD a regiilar basis. The Mainly Babies group has continued. 17 families allended. li 15 a group for Inuinslcatets and their newbolli babtes. up until they are l year old. There is lime for singing and rhymes, then a Space for thc mums lo chat and gel to know one anotlier. There were 2 sessions in 2024. 4 faniilies from the session earlier in the year joined the Mainly Music group in August 2024. Oiir cxtreincly popular Music group continucd during 2024. Wc liave I session a week willi 25 fainilies attending on a regular basis. The majority of thc families who attend are not Incinbers of ihe churcli biit have. over tiine. developed a relationshtp '1th the minister and LIILiirh volunteers. Sr)LiJl outreach The chiirch runs its own Foodbank lo meet the needs of the local community and is extremely .siipportive of Ihe local food bank initiativ¢s collecting regularly for a food bank in the city of Aberdeen. Diiring 2024 Foodbank remained busy, howevcr ivc were fortunate to have regular donations from the local supennarkel and financial coniribulions from companies and niembers of the congregation. At Cliristmas lime ive delii'er pae1$ to enable those less off to have a nomul Chrislmas. In 2024, 15 families benefited from this iniliative. Riltis of passage During 2024 the minislerial team conducted 30 funerals, 2 weddings and 3 baptisms involving chiirch and non-church nmb¢13. As our full-time Minister retired in October 2024. we are in vacancy awaiting Presbytery approval to call a full-lime Minister of Word and Sacrament and the appointment of the Presbytery Advisory Panel. We currently have one part-time church Secretaryftreasurer. funded locally. and a part-time Childrcn's and Family Workcr funded ccnlrdlly. An OLM Iordaincd Local Minislcrl has been attached lo the church since August 2018 and as ol October she was appointed part-lime Page 8 of 26 Paflsh Churth Annual Report and A(fount$ 2024
been attached to ihe church since August 2018 and as of Oclober she was appointed part-time Locum for Dyce and New Machar and is currently serving as Locum Minister following our Minister's relirement. We also have a Church Officer who hclps clean and mainlain the church buildings and an Organist who leads worship on Sunday niornings. We appoinled a Youth Worker in June 2024. however due to family conimitments he resigned his post in December 2024. We hope to recruit a new Youth Worker in 2025. This posl will be paid for by funds held on behalf of the congregation. Achievements and Performance Throughout 2024. the church has continued to be a focal point in the Community. We continued to providc all 5crviccs onlinc for thosc who do not wish to or cannot attcnd services in pcrson. Oiir audio-visual cquipmcnl also cnables us to livcsircam funcral s¢rviccs for tliose who have family and friends living sonie distance aivay. We also operate a Facebook page and a Church Website, boih of which are currently being iipdated. Thes¢ facilities have proven helpful to families allowing us to communicate and encourage people to continue to actively engage in faith activitie5. Our hall facility is also widely used by community groups and private individuals. It is very much at the centre of the Community- We wcre plcascd to hold an annual scrvicc and an acl of remcmbrancc at the local war memorial on Remembrance Sunday. The Minisler and various members of some of the organisation's associated with the church, laid wreathes as an act of remembering tliose who died in service of our country. Financial Review The congregation has mel all financial commitments regarding Ministry and Mission conlribulions for 2024. These are paid io cenlrdl office {121 George Street, Edinburgh). Many of ihe congregation havc opted to give through Gift Aid and ihc tax is reclaimcd thus iniproving the financial position of the church. Our new Gifi Aid Convenor has been in post since September 2020 and has actively encouraged people to sign up to the Gift Aid Scheme. The Gift Aid Convenor recovered outstanding Gift Aid to bring this up to date in 2024. A small tolerable loss reflects inveslment in a new Piano to enhance the quality of music at our services and in increase in overheads due lo Ihe current market rales. Reserves Policy At 31 Dccembcr 2024 ihc Church hcld unr¢sirict¢d cash funds of £317.027 of which £170,000 legacy received in 2023 was transferred lo Church of Scotland Deposit Fund leaving an available balance of £140,374. It has previously been the Trustees, policy to hold minimum reserves of approximately twelve (12) months regular expenditure which the available balance will meel. This reserves policy was re-affimied for 2025. Page 9 of 27 Parish Church A•)nual Report and Accounts 2024
Funds held by Church of Scotland General Trustee5 for the benefit of the Congregation which ar¢ sel out in Appendix l '1th a market value of £92.052. Church of Scotland Groivih and Incotne investments shown in Appendix 2 with a market value of £209,243; Fiinds arc provid¢d for ihe purposes specificd in SlI0n 7 Not¢ 2. Staleinent OF Trustees. Responsibilities The Tn]slees must prepare financial statements which give sufficienl detail to enable an appreciation of the transactions of th¢ chUh during the financial year. The Trustees are rcsponsible for keeping propcr accounting records which. on r¢quest. must reflccl the financial position of the Church at that time. This musl be done to ensure that the financial tal¢iii¢nts comply with the Charities and TNslee Investment (Scotland) Act 2005, th¢ C liarilies Accounts (Scotland l Reb)ulalions 2006 and the Regulations Anent Congregational Finance approved by thc GeiiLt31 Assembly of the Church of Scotland in 2007. They are also responsible for safegiiarding the assets of the Church and musl tak¢ reasonable steps for Ilie prevention andior detection of frdud and other irregularities. Of noie. for 2024 Dyce Parish Church have adopted th¢ Church of Scotland recommended Style, fom)at and content for 11% Annual Report and Accounts. Arcoun li ng Policiei Thc principal accoiinling policics. which hai'c be¢n applicd consi51cnily iii tlic current and preceding year in dealing 'Ith items ii'hicli atc considered matL'rial in the fmancial statemLnls arc scl oiil bclow. I'i.-Ibl i f)f pi-ek).ar.)lioii The financial stalcnicnls arc prepared in accordancc with applicablc accounting standards and undL'r the hisiorical LOSI convention and in accordance with thL" Chanties and TNstee Investincnt (Scotland ) Act 2005. thc Charities Accounts (Scotland) Rcgulations 2006 as amended by the Charitie5 Accounts (Scoiland) amendment Regiilations 201 O, the regulations anent congre¥ational finance approi'ed by the Genernl Assembly of the Church of Scotland in 2007, and ihe Stalemenl of Recommended Practice. Accounting and Reporting by Charities 2005. Fiinds are classified as either restricted funds or unrestricted funds. Restricted funds are flinds subject to specific r¢qiiirenient as io their iisc which may bc declared by the donors or with their aiiihority. or created Ihrouuh legal proLess. but still wiihin the wider object of the charity. Endowment funds are funds which have been given on the condition ihat ihe original capital siiID is no( reduced but ils income is u5cd for th¢ pu4)ose dcfincd in accordance ivith the objects of the charity. Unrestricted funds are exp¢ndable al the discretion of the Trustees for a particular piirpose. they are designaied as a separate fund. This designation has an administtalion purpose only and does not rcslrict tlic Tn15tc¢s discretion lo apply Ihc fund. Page 10 of 26 lThe Parish Churth Annual Report and Aaount$ 2024
Ir)coniing Resources All donations and gifts arc incliidcd within incoming resources under ciiher unrcsirict¢d or reslricled funds accordin8 to the tenns under which the donations are inade. aiid ivhen the amoiinl can be qiiantified with reasonable certainty. Donations and gifts in kind are brought inlo Ilic accouiils ai Ihcir markct valuc to ihc cliarity. Resources expended Expenditure is recognised on a payment's basis. as payments are nude. Taxation Dyce Parish Chiirch is recognised as a charity for the purposes of applicabl¢ lax l¢gislation and is therefore nol subject lo iaxation on it.s cliaritable aciiviiies. The charity is noi registeird for valiic added lax and soiirccs expcndcd thCrcro include irreeoverable value added tax. Approved by the Trustees on . 4 ftrA £u.W 2025 )d signed oil their behalf: Page 11 of 26 Parssh Churth Annual Report A¢count$ 2024
Soiliun 3 Ind?p£Jrident Examinerfs Report to the Trustees of Dyce Parish Cliurch I report on the accounts of the charily for the year cnded 31 Deceinber 2024. Respective responsibilities of trustee5 and examiller Jhe charity's Trustees are responsible for ihe preparation of the xccounis in accordance with the tem15 of the Charities and Trustee Investment (Scotland) Act 2005 and the Charlties Accounts {Scoiland) Regulations 2006. Thc charity Trustees consider that the audit requirement of Regulation 10( I ) (d) of the Accounts Rcgulalions does not apply. It 15 tny r¢spunsibiliiy lo examinc ihe accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come lo iiiy attention. B YdSiS of independent examiner's Statement My examination is conducted in accordance with Regiilation I l of ihe Charities Accounts (Scoilandl Regulalioiis 2006. An examination includes a review of th¢ ac¢oiinling records kept by Ihe eharity and a conipari50n of the accounts presented wilh those records. It a150 incliides considernlion of any uniisual items or disclosures in (he accoiinls and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provid¢ all the ¢vidcnce that would be requir¢d in an audil. and consequently I do not expi'ess an audit oplliion on thc view given by the accounls. Independent examlner's statement In the coiirse of my examination, no matter has come lo my attention: ,hich gii'cs mc rcasonablc cause to bclici'c that in any nwtcrial r¢sp¢ct Il)c rcquircmcnts.. to keep accounting records in accordance with Section 44{11 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord Mrith the accounting records and comply with Re8ulation 9 of the 2006 Accounts Re8ulations have not been met, or lo ii,hich altention 5huLild be draivn to enable a proper understanding of the accounls to be Page 12 of 26 ParSh thurth Annual Report Attount$ 2024
Section 4-STATEMENT OF BALANCES SlatÈment of Balance5 NoiÈs UNRESTrICTED RESTRICTED ENDOWMENT TOTAL 31 DECEMBER 2024 TOTAL BROUGHT FORVVARD AT I JANUARY 2024 317,027 62.010 379,036 466,904 Excess of Receipts over Paymenls fL¥ 2024 16.6531 2.349 14.W31 vai .k Transfers 1170 t) 170.lnl TOTAL FUNDS CARRIED FORVVARD TO 2025 140.374 234,359 374.733 466,904 Invtrstmtrnis at Markol Va0 Nol&$ UNRESTRICTED RESTRICTED ENDOWMENT TOTAL 31 DECEMBER 2024 TOTAL 31 OECEMBER 2D23 143.771 J9.243 209.243 194.412 TOTAL ASSETS 140,374 443.602 583,976 661.316 The accounts ivere approved by the Kirk Session on 24 FEBRUARY 2025. For and on hehalf of the Kirk Se*10n and Financial Board. Page 13 of 27 Dyce Parish Church Annual Report and Accounts 2024
Sp.ction 5 RECEIPTS AND PAYMENTS UNRE ENDOWM6vr TOTAL 31 DECEMB81 2024 TOTAL 31 DECEMB&i 2023 Receipls and Payments Anal $ls Re¢eipi$ Not Act1vttiY Genwabng Fd$ S) 508 B•kand D8posiI incorr 2.349 9.645 10,650 Donaborss 126.792 126,792 126,452 Lagacies SU8 rorAL 134.S88 2,349 136.937 308.167 rants 5,560 Other Rec Other Re¢*pls- Uliltrly. Lo thosity refunds 4,649 4.849 Other Receipts- Life and Work Inco from Weddings and Feal5 Income fromLinka1 Charge 313 313 71 Colleclions for Staff Rets"rets 3.875 3.875 Renlal of remises Tran5fer5 Irom Deposits to G¢n¢ral FdS 2.320 2.320 1.655 Sale of assels Sale o Inves1ts SU8 roTAL 16.916 16.916 2,714 TAL RECEIPTS .349 Page 14 of 26 Parlsh Churth Annua PpOrt Arcounts 2024
Paym¢nis Not¢ UNRESTRICTE RESTRICTE ENDOWMEN TOTAL JI DECEMBE R ?024 TOTAL JI DECEMBE R 20?3 Cosrs of generaiing ful3 Charithble a¢til'ilS ExpLditr t for Stthff RdiTcrncnl GovemJn¢ t ¢O>ts Donations EO Third Partits {i(rf)I 1560) Trdnsfers sits I.'XPLttdLiiir eftsr Link Char TOTAL PAYMENT 1159IA2} UNRESTRICTE RESTRTE ENDOWMEN TOTAL 31 DECEMBE R 2024 TOTAL 31 DECEMBE R 2023 INCOMEEXPENDITUR 16.6531 2.349 14.303} 151.J87 SURPLUSIISHORTFALL BEFORE TRANSFERS Section 6-BANK AND DEPOSIT BALANCES B•nk *nd Dtposli BalanctS Noies UNRF.STRICTED RESTRICTED FN1jOmFNT TOTAL 31 DICFMBER 20?4 TOTAL 31 DFcf.NqBER 2023 GF-GcntrAI Funds 140.374 140.374 317.027 GA-Gencrdl Account 29.947 tiTD-Geneial TtU51 Fund IGrrt¢r¥l Pwpos¢l D¢posit 172.637 172.637 3.353 JTCD-Rev. J T Cox TJu51 FunJ D¢s LFD-Laing Fund Desp)sJt 10.055 9.556 427 427 406 NTD-Needy TtU5t FuTrJ 159 159 152 Rkl-R<%'yvi trur Invc%lmLnl SPLD-Spe¢i)l Furtd-Leslie 7.039 7.039 6.6YO 12.5?9 12.529 11.907 TOTAL IIANK ANCI DEP()SIT B.4LANCES 140.374 234.359 374.733 379.036 Page IS of 27 Oyte Parish Church Annual Report and Accounts 2024
Section 7-NOTES TO ACCOUNTS Note l-Trustee Remuneration During Ihc year ilic Minister was rcimburscd £2,41 O in niilcagc claims and Manse Council Tax payments dir¢ctly lo Aberdeen Council of £3.204. No othcr Trustee received any ruiiuneration or reimbuTsement of expenses during the year. No Tivslee or a person related to a Trustee had any personal interest in any cont13Ct or transaction entered into by ihe charity during the year. Nole 2-Movement in Funds Movement In Funds Nole5 J¥n-24 RECEIPTS PAYMENTS TRANSFERS TOTAL 31 DECEMB4 2024 GF.General Funds 317.7 151.X 1171?.fK]Qi 140.374 GA.Gen8ral Account Deposit 29.947 31.512 eneral rust und IGeneral Purpose and Yovlhl Depttsil 170.IXX) 172.fj37 ev. J TCoxTrusl Fund 10.055 De5 LFD-Laing Fund De5posiI 21 427 NTO.Nee rustFundOeposrt IS 159 RFI.R8serve Fund Inv8strrEnl 7.039 SFLD-Specsal Fund-Le51iè os>t TOTAL FVN 11.gJ7 622 12.529 37 374.733 Tl)c Staicmenl of Balanccs and Moveii)ei)i in Fuiids arc rcconcilcd to Chiircli of Scotland I nveslor Certificates dated 28 January 2025 and the Chiirch General Fund baiik stalemenl ai -31 Dcccmber 2024. Following ciarificalion provided by C hiirch of Scoiland Genernl Trnstee Finance Manager I'iinds that are part ot- the Consolidated Fabric Fund (Ihose in accounls 50, 55, 56, 66, 70, 71, 76, 85) do not belong to the congregation. and arc nol to be included within Cliurch ac¢ountS. These are balances held and controlled by the Genernl Trustees, but restricted lo be iised for Ilic b¢nefit of tlie congregation. Th¢sc ar¢ not bc recogiiiscd in Churcli accounts. but in5tcad d isclosed as funds held by the GcnerJl Twstees which is shown in Appendix l. lie above funds are used for the folloiying purposes'.- (FeiiLral Fuiid- l o InaniL LYL, dail%. inconie and expLiidiliire.s ol- IliL Church including Sp¢Lial Fiiiid. LLslie- BeqiiL%l liti Iroii? tlie E.csliL taiiiil)- tn bc iiscd lor the COIIIIIILiiiiIy Geiiei'al ALcoiint- Gen¥rnl flinds RLsLn'e FLiiid- C hLifLh rcqLiircmLnls Needy Tru%t Fund- Th15 is cilloldled for Iliose in Ii¥Ld iii thi COlllillUIIi()' General Tnisl Fiiiid IGeiiLral Piirpos¢)- General Plifposes R¢N'. J T Q'o.x FLinil- Beqiiesl lefi on b¢liaif of RL'I" JT Co.K io assisi iviill LhiirLIi PUIT•OSes and the coniinunil). Laiiig Fund- Bcqiicsi Icfi on bLhaif of iliL Laing l-aniil). for cl)urcl) purposc% and tlic cuinmiiiiily Page 16 of 26 I)Y Parish Churth Annual Report ¥hd Accounts 2014
Note 3-Analysis of Donations Analy$l$ of Donatlon$ Not uNREsTRTED RESTRICT&) ENDOWMENT TOTNL 31 DECEMBER 2024 TOT1 31 DECEM8ER 2023 1003". SlaDding Order Donations tanding Oonalions GA 1101.. WFO SGhe Non Gift 1103.. 7.954 14.501 38.440 29.663 Aid Dofialion$ 3.0%) 3.050 3.455 1104.. Tax ReGover&J 15.455 15.455 18.648 1105.. Ordifiary Offerfws 946 1106.. Olher Offering5 5.256 1113.. DonalÈons 1.570 1115.. National Giving 874 1135 Donalmms Parties or 12.158 12.158 10.OtM) TOTAL DONATIONS 126.792 126.792 126.452 Note 4-Expenditure Analysis of PayrnentS Note UNRESTRICTE RESTRICTE ENDOWMEN TOTAL 31 DECEMBE R 2024 TOTAL 31 DECEMBE R 2023 2201.. GTG Conlributions 2205.. Expenditure for Linked Char 2209 Pre5bylery Dues 2214 Ministry Twavel ex en$e$ 15.. Ini8tef5 TelephoThe and Inleinet S9rvice5 2216. Vacancy Costs 2221 arnily ork8r enses-Naialie 2222. Family Worker ense$-Chrisio her 2231.. Fundrayng Expersses ular 2240 Church orricer Salary 2242 or0151 Salary 2244 Church AdminiStrar Sal 2246. Cleaner Sary amily Worker.N8ta ie 2248" Beadle Fee 2249.. Family Woiker- ChTISIO hèr 2250.. Photocopier C0515 2251". Stalionery. Postage. Office Supplies. Magaane ease 2252.. Photocopying 2253". hur¢hTeleth)ne and Inlernel Services Page 17 of 26 Parish Churth Annual Report and A(at5 2024
nalysrs ayment8 ole WM OTAL 31 DECEMBE R 2024 AL31 DECEMBE R 2023 2255". hurch ort 2262.. Life and Work ens$s 2266 oir and Mu51¢ enses 2267" Worship knessorie5 oryuler 17?ti', 18871 132J'. isciples 17.4C41 counlancy Fees 23(M)". Faiylc Maintenance Church 2302." Gas Church lg 8fj71 12.5331 2303.. ElectriGily Church (- 500i 2304.. Water Church 2307.. Insurance hufc 2308.. Cleaning Malerals and ServiGes pkeep of Gfounds ainIanCe MHn5e 2325." Council Tax Manse 2343.. Electricity Chuich Hall 2344 Gas Church Hall 2345 Insurance Cburch Hall 236 Fabric Maintenan¢• Church H811 2365. Donation5 to Third Parlies 2380 GIftAid RepawnIS to MRC 2391." Audit or Independenl Exam eparalion o 2393." Le981 Costs Governance 2394". Loan Repayment 2400." Livg stroamlAV 2440." Expendilwe for St8ff Retirement 65.. Purchase of Fixed A55els 5WO.. Flower Fund SLIM.. Soctal events. 9999.. MiscellaTheou$ enditur8 Note 5-Governance Costs included in Expenditure ovornanco Cos¢$ Includod in Paym•nts Noi UN TRI WM TAL OECEM8Si 2024 DECEMBER 2023 2391.. Audilorlndwd*)I Exam Page 18 of 16 I Parish Churth Annual Report Accounts 2024
epar*on o Accounts 2393." Legal Costs Gov8rnanc8 2394.. Loan Repayrrwt TOTAL GOVERNANCE COSTS Note 6-Other Purchases included in Expersditure Other Paym•nt8 Not UNRESTRICT&) RESTRICT& ENDOWM[ TOTAL 31 DECEMBBZ 2024 Tor 31 DECEMBS 2023 2465." Purchas6 ol Fixed Assets 2466 Purchasè ol inveslmenls TOTAL OTHER PAYMENTS 4 4921 Note 7-Collections for Third Parties DonationslColfeetltsn$ For Third Partle$ Included in Income and Ex 8nditu 1135.. Donalions for Third Parties 2365. Donab"ons lo Parties Noi UNRESTRIC OT31 DECEMBER 2023 DECEMe61 2024 12.158 12,158 10,000 hird '24>D., LI00. TOTAL DONATDNSFOR THIRD PARTIES Note 8-M inister's Stipend All ChiirLli of SLoildnd Longregjalions contribute to the Nalional Stipend Fiind wliicli bedlb thc costs of all niini51¢rs' stipends and eniployels contributions for national insurance. pension and hoiising and loan lund. Minislepth. stipends are paid in accordance with th¢ National Stipend Scale. Page 19 of 26 Dy¢e Parish Churth Annual Report Acmunts 2024
Appendix l-Fund5 Held by Church of Scotland Ge11 eral TrLI",te2s For l-he Benefit of the Conoregaiioil 2024 Consolidated Fabric Fund ital Account Credit balance5 held at 31 D¢c¢mber at cost Market value of balance5 at 31 December 79.738.83 79.738.83 Reveiiue Account Credii balance at 31 Dec¢iiiber 12.313.40 ora AccoiiDI Crcdil balancc at 31 December Individiial Fund endable Credii balances held at 31 DecembLr al cost Markel i'alue of balances al 31 DLxLmber Pcmianent Endowiiicnt Credii balances held ai 31 December al cost Market valuc of balances at 3 l Deceniber Page 20 of 26 Dyce Parlsh Churth Annual Report and Auounts 2024
Appendix 2-Church of Scotland Congregation Investments CryN%¥egation In4Y5tment5 srnary Growth Unit Cost Total 2024 Total Trust Fund 6.881.15 6.881.15 23.274.24 Leslie Fund 6.425.(KS 6.425.1X) 15,950.QO Alistair Lynn Fund 79.999.34 39.991.04 119,99).38 132.248.46 Fabric Fur 1.999.25 1.999.25 3.Tr11.50 Reser¥e Fund 6693.75 1.531.35 8.225.10 34.175.44 M Lain8 Fund 250 250.C(I 553. 99.999.24 43.771.64 143,770.88 209.242.64 Pa8e 21of26 Oyce Parlsh Churth Annual Report Accounts 1024
Appendix 3-Independent Examiner Checklist THE CHURCH OF SCOTLAND Checklist for Examinalion of Congregational Accounts RECEIPTS & PAYMENTS Presbytery: l%orth EASt and Northern Isles Presbytery Congregatlon: 311890 I'es Is the total income less than £250,0009 If 6N'o' then Recebpts 8nd Pal'ments eannot be prepared Do Ihc anniial Accoun15as pfLK'nlcd to Pr¢sbyt¢ry fulfil the Rcgulations for Congrcgaiional Financc of tlie General Asscmbly and the requir¢nKnts of thecharities Accounts (Scoilandl Regulations 2006 by shoiving details of= Truslees, Re ort Regislered nanic of the congregation l). COneall0 s Scollish chaiily number I SCO16950) [' .. (a150 lo bc shown on front cover of accounts) nol the tax refcrcncc Contac( addrcss of ihc Con¢gation I,,., . Namc of Hnyonc ivho has becn a charity Iruslcc at any timc froin lh¢ stan of ilie period ¢oi'ered by the accounts up io Ihe dJte the accounts were pproved by the trustLes 1>::. Palliculars of the conslilution or governing documait of the congregatioii A description of howCh11Y irus#ees are recruited and appointed l?. The putposes of the charily I'.I'.' The organisaiional siwcture of the congregation I'.i:'. A summary of th¥ main dctivitith uf thc conb¥i¢gJtion atxl aclii¢vem¢nts in the period I'.._ io. A description olrhc policy ihe Irust¢es hai'e athpted to determine the level of r¢scrve5 to be hcld by the congregation. including= P i., the level of reserves held why they are held Page 22 of 26 Dyo P¥ish Churth Annua Report and Attount$ 2024
the amount and purpose of aiiy dlSnat¢d fun(L and the likely timiiig of any expenditure that has been set aside foT the luture ii. Siled and dated by a trustee on behalf of all the Irustees l).,, Page 23 of 26 ov P¥i5h Churth Annu* Report and AQUAl5 2024
Recei tsandP ments Account Receipts Dona(ion5 (includiTtg Gill Aid lax recovered) Lcgacies Grants Receipts from fuiidraising activities Gr058 receipts from trading {uiilikely for a Chh) Receip18 from inv¢strnents oiher than land & buildin&s Rent from land and buildings Rcccipls from Gencrdl TnksIcc5 Proceeds from Sale of fixLd assets 10. Proceeds from sale of ini'estnien I l. Splii of receipts between different categories of funds 12. Comparativc figures for prL vious ycar Payments Paymcnts for fundraisiiig aclivtties Gross trading paymcnts. Ini-estmeiii managemeni Cosls Paymenis relatingdirectly to charÉtable actii'iiies. deiailing material itenis Grdnts and donaiions relaiing directly to charitable aciivilies Govcrnance costs rclaling to.. Iiidepcndeni examinaiion Legal costs associaled iviih con5tilulional matters or legal advice Purchase of fixed assets Purchase of invcsiments Splii ot payments between different ca*gories of i-unds io. Comparative fI1r¢S for previous ycar Page 24 of 26 Parish Churth Annual Report Attount$ 2024
Statement of Balances Cash and bank balances ai end of period (including ainounts held ivith Inveslors TNst Deposii Fund) Reconciliation ivith balances at beginning ol period Suminary of ini'estmenls at market valuation (ii)cluding amoun15 held iviih Investors Trust Groivth and Incorne Funds) Suninlary of other significant assets al i'aluation {if available) or cost INB musl bc at i'alualion wherc valuation is less ihan cost) Total Cslimalc ol significant liabilities at pcriod cnd Signed and daled by a trustee on behalf of all the Iruslees l); LN otes to the Accounts Nature and purpose of the differeiil fund5 held by the coNgreg31ion. including any restrictions on th¢ir us¢ IP Amount ofr¢muneration paid to a charity tThstCL or person conncclcd lo a charity trustee or a stalemenl that no such remuneralion was paid Icxcluding minislcr's Slipcnd but including Voluntary Additional Paymcnt ,here appropriate) l il. Total amounl of Lxpenses. if any. paid to charity trnstees and the nuinber ol charity irustccs rccciving cxwnscs (including minister's tra&el. Council Tax. clcl. Or a %lalcineiit Ihat no such expetises were paid. ['. A note detailing thc arrangenicnts for ministcr's stipcnd I'.i' Details of any othcr s¢parat¢ly registered charilics. Irusls elc ll'hich are linder the control of some or all of the congregation s chariiy Irusiees Any furthcr infom)ation rcquircd to rcasonably assist the reader lo uiiderstand the statenieiil of accounts Inde endent Examiner's Re ort IndLPLndenl ExaininLr'5 Report should not bc datcd before ihc datc the Trustees approi-ed ihe Accounts I'.I: Full name and athjress of Independeni Exatniner should be gii'en l) Indepe]ent Exanitner's ReFXXt should be Si1 by an iiidii'idual al iiot by a fimi of Accounianrs Page 25 of 26 Oyce Parish Churth Annu4 Repoft •xl Attount$ 2024
Also confirm that the followin ures a ree li'ith each other: Yes F_xcc55 of Receipts and Payments pcr ihc RccLipts and PaYMlS Account. Ai)D Ex¢¢ss of R¢¢eipts and Payinents per Ihesialement of Balances. I t J. Ill Total Bank and Deposit Balanc¢s per the Statement of Balance& l.;-J.!I Total Funds per the Movements in Funds Nole. Total Receipis per the Receipts and Payments Account. I l I Total Reccipis pcr thc Movements in Funds Not¢. r i Totsl Paymenls PLr ihe Receipts and Payments Account. l j l l i j I Total Payments per the Mov¢m¢Trts in Funds Note. l j l *.%. l )-. Total Donaiions per tl)e Re¢¢ipt and Paynieiit Account. * l ?[) Notc ¥- l Tr()_7LI ? Page 26 of 26 e Parish Churth Anrnial Repwt and A(counts 2024