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............................................................................................................
Inde￿ndEnt 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 Éxpendi￿re................................................................................................ 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 app￿priate. 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. ￿$vIt￿1g ui a rcduci¥)n due io mcmbe]5
no lon8cr ivi5hin8 to hai'c contact iiiih the church}.
Page 5 of 26
Parish Churth Annual Report and A(count$ 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 COng￿8￿tIOnS 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 Feb￿ary. 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 F0￿Mine 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.
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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 li￿et 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 pa￿e1$ 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 n￿mb¢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 S￿lI0n 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¢ chU￿h 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
lTh￿e 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
Par￿Sh 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 Va￿0
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
Act1vtti￿￿Y
Genwabng
F￿d$
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
F￿e￿al5
Income
fromLinka1
Charge
313
313
71
Colleclions
for Staff
Rets"re￿￿ts
3.875
3.875
Renlal of
remises
Tran5fer5
Irom
Deposits to
G¢n¢ral
F￿dS
2.320
2.320
1.655
Sale of
assels
Sale o
Inves1￿ts
SU8
roTAL
16.916
16.916
2,714
TAL
RECEIPTS
.349
Page 14 of 26
Parlsh Churth Annua P￿pOrt Arcounts 2024

Paym¢nis
Not¢
UNRESTRICTE
RESTRICTE
ENDOWMEN
TOTAL JI
DECEMBE
R ?024
TOTAL JI
DECEMBE
R 20?3
Cosrs of
generaiing
ful￿3
Charithble
a¢til'il￿S
ExpL￿dit￿r
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
RESTR￿TE
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
FN1jO￿mFNT
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
DECEMB￿4
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
uNREsTR￿TED
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 or0￿151 Salary
2244 Church AdminiStra￿r
Sal
2246. Cleaner S￿ary
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(a￿￿t5 2024

nalysrs
ayment8
ole
WM
OTAL 31
DECEMBE
R 2024
AL31
DECEMBE
R 2023
2255".
hurch
ort
2262.. Life and Work
ens$s
2266
oir and Mu51¢
enses
2267" Worship knessorie5
oryuler
17?ti',
18871
132J'.
isciples
17.4C41
counlancy Fees
23(M)". Faiylc Maintenance
Church
2302." Gas Church
lg 8fj71
12.5331
2303.. ElectriGily Church
(- 500i
2304.. Water Church
2307.. Insurance
hufc
2308.. Cleaning Malerals and
ServiGes
pkeep of Gfounds
ainI￿anCe
MHn5e
2325." Council Tax Manse
2343.. Electricity Chuich Hall
2344 Gas Church Hall
2345 Insurance Cburch Hall
236
Fabric Maintenan¢•
Church H811
2365. Donation5 to Third
Parlies
2380 GIftAid Repaw￿nIS to
MRC
2391." Audit or Independenl
Exam
eparalion o
2393." Le981 Costs
Governance
2394". Loan Repayment
2400." Livg stroamlAV
2440." Expendilwe for St8ff
Retirement
65.. Purchase of Fixed
A55els
5WO.. Flower Fund
SLIM.. Soctal events.
9999.. MiscellaTheou$
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
OT￿31
DECEMBER
2023
DECEMe61
2024
12.158
12,158
10,000
hird
'24>D.,
LI￿00￿.
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 s￿￿rnary
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).
COn￿e￿all0￿ 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 howCh￿11Y 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 d￿lSnat¢d fun(L and the likely timiiig of
any expenditure that has been set aside foT the luture
ii.
Si￿led and dated by a trustee on behalf of all the Irustees l).,,
Page 23 of 26
ov￿ P¥i5h Churth Annu* Report and A￿QUAl5 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 Ch￿￿h)
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 fI￿1r¢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 Si￿￿1 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 PaYM￿lS 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