ABERDEEN SPRl14GFIELOGMURC0FScaylAO ¢ONGREGATtON NUMBER: 3q1914 scorTISH GHARITY NUMBER- SGO17158 FINANCIAL STATEMENTS FOR THE YEAR ENEIEO 31 OECE&18ER 2023 MHA CIIARTERED ACCOUNTANTS 12 CARDEN PLACE ABERDEEN A810 IUR
ABERDEEN SPIINGFEts7Cfrl¥IRCIt'SJFSCtJTLAt4D ¢ONTENrs Paoe TnJ6tees' rt
7 Indpp8ndeni auditor'5 Teport &10 S(aiempn( tsf)YJ)ancial aclivthtys ii)tDrpt>rn*?)uin¢ome an# expènditule account 11 lance 8he¢t 12 statement of cash Ilows 13 Notes and accounting pol3 94-25
ABERDEEN SPRENGFtELt>QtEIIiCKQFSiQ¥LANO TRUSTEES, REpoRr FOR THE YEAR ENDEO Sf OECW8t The TNstees preserFt their anftual repoi( slareffterf£s ivr'theseaf eailed December2023. The fin8nci81 statemonts have been prepa Kn ar£0rfJaf the awount(wpJl'rcres setoth ill Nate i its iho Enancial statetnents and comply with the General Asmcily Regulations hr Congregat(oadE t(nantt. the Charthes and Tfustee Invesimenl Ji and"A¢counting and Reportin b¥ Ch3rJfies" SXa(emenS in accordance with tha Fin£ncsaf FIppone Slanrsaro UA of Irelan%S (FRS 1021 leffeclive 1 January 20191.. Thè Church of ScDtSan6 15 JriThiariarJ irj DbcthnÈ Reft)rrnedyTr 050[ 8nd PEbyean polity. It exists to glorify God an(K(o foithe atfv3ncernenS ofChri5I¥ AfjngotTh thTDuoIDb(fhewDtl& As 3 national ChuFch, il acknowledges 8 distindive 11 and (fufy fo bring thE DTdsnance5 of to evw parish Df ScDdand thTough a territori81 ministry. ft co-operates with other ehvrches in ¥ariov$ eoJmenKal boclies in Scofland arrfl beywLI. The followlng Church Orgalltsatolls M¢>nday.' Craft Ctass Tuesday.. 8adminlon Club", Wednesday.. The Guild,. Seniors Club Thursd8y.' Ladies Badminton.. IndoorBowling Club," AnchorBoys and auniorandcompanystctrons oFTb$ Boy5, Bngsde The halls are also used on a Mofid8yby Guidas.. 8rownies,' ar R8iAbows. the pastyEaF we havETr CDTh¥10,1ts IEbuis¥a 3fk. thP. TrfJoèmi<with wganisations both church, anD ci)mmunrt¥, meptinE èg8Ji5. ano'thb EIJIe¥s tsaYJKslllLJ¢ls'111 Ik115drJo fitsm of user group5. The hails are exlert8wefy 05edihTOUghDugtsweE BTe g walu6 Community resouTC6. have also spÈnt 8 gOOtI par( of 11)e ¥eaT WQTAinE 35 PBrt of the Presbytery plan. A union wilh our neighbouring congregafion$ of MannQfjef anlg Ru(fvies(oTh 5t was initiaty PTDP)5ed. Mannofield Parish Church decided they were nol rea to eniei into urnon a( present however Graiwebuckler anLI RulhTiE5ton We51 continued with Ihe pro55. A nurnber ofjoing servitss and Other adJvJle$ gave the ¢onyp9abons an DPPDrtunily lo get to know one another. A steering groupwo8L1 hardto ouioè bDlh tonpJeoafions thiouohthe wocess. On Sunday 1st December 2023 a formal union was entered Inyo under 1178 fiatN& rth. tre OF w3S ministered by a team mitTtstry OF iwo ffNnist¥E5, Cut aa8 d(£e to tire ¥sQOfl. Ihe buing at Rtrlhriestoft knkesl was earmarked forc10sre by Pr8sbyterySothenew¢ongregaito(TwofiS ou&thn9 OUstyknoWTr as CraleCk)er P8rish Church, on Springfield Road_ We are optifflislic tratthe eft8r9y and 8nthusi8sm accrhry)aftted Ihts pro$$ will COnts'Ue as we develop our ngw ¢on9regabon. As part otr Qur commitment to suppofi (n8fflbe15 unable to Irayel to Sunday Worship we have set UP 8 mintsus transpolt Pfosifanvne is slaltd by Chureh Volunteer drivers and asskqlants and which allow5 ihe transport ot 15 mem17QtS to and Irom Churth eath StaY. Achrovements and perfomian6e We havE (o Tlln QLIF fdonoa¥ fvsomini trfarlet P¥a"3 popk CEin thopoff donations for Aberdeen CyTenians and buy goDdsfrom our Fairtrade Slall oy Sean¥ Sams andfvkmia(a¢e& Snee ihi5 was Inlroducetl during the PatKSemic, we have 6onat8rl rnan¥ thou53nD¥ of PDurFoS Y¥orth of goods o fhe C¥ienians which in the present e05t-of- living erisis have helpe¢¥suppoF(some of the rnDs(vutherabk inthvioknats arJr<famitss IA Aberdeen. Aswell 8$ thi$ weekly effort we also. al Christmas. di)naled to the C¥renian5 fFOrn offenngs m8de 81 Christrf$8S sÈrvir£s. Our Fairtr8de stall 1$ well $upported. and the proffts are ah1&L< fo oul SUPPDrtDfChrtstian Aid. JeBrÈ J8ms ?nr¢ Marrnalades ale made by a memb8¥ of the congregation and are sord Kwse fund5 fDT The ChuTch of Scotland Guild Projects. We have aJ50 continued our support of ChD$t'an d. rhe earthqvakt appe31 raised £f,OOT anLf further donations were given from a June concert and Frum Wrè {r-trae Our programrne of Community oUa¢ Eyenrs nas continued -&f3. eventto cel@brdt8 kne Coronatton ol lh& Kin9 and Queen was held in June. Despile a day olpJ¢rweathèrk was a huge sucSS.. wilh an estirnated 300 in attendan. They enjoyed a full aftemoon ol entertainrnetit tn Yne lulls and Kve 'ry appreoatsve ol Ihe Church bringing Ihe community together in this way. As part ot Ihe we also.olantett a tree r Ihe chur¢h grounds to ¢ommemorale the oronat(on. Income from the evenl was £1,540.80. while eyn8es ¥+ere£l.523.78. 9iMn9 a small $ufptus of £7.02. This ev8nt wa8 followed in Septemberby Our Harvest Scarecrow Festival. lqain, Ihis was very well atlended by people crfn the )bc3i community. toThwegabon of RL>thne$ttyi Vvèstwere atso im1¥ea$ part olwDrkin9 towaid$ the union. itjers a£the OwnninqofLTr¢EmbeFtheff¥s£ joirrfeven(wasourFe5bvalof Light IAemtsr3 other congre9ation worked we* Approximatefy 311J-atsnoÈo'ano'were ora(efi)flothè churchfDr brino¥ngthe local CommnitY toget1.
ABERDEEN SPRFNGFIEit14fIElTr8FvflA110 TRUSTEES, REPORr FOR THE YEAR ENDEO Jf OECeMW"&ZS A¢hievements and perfonnce Icoftlift(Èe The event resulted In a Su1V$ of £226.98 in¢luded a 9enerou$ doftatsort C(ty Cguncil grants TnE year we Inwe5teo in Fnorp A'Bhts hèti W¥7¥bI L¥wbl¥¥ &7str rhithenb Chrislrnas Story book, And ma83zine. >F web brw B (¥J151tF Met were Bl$0 8vailp)le. The mints(er dCr3iwebucAb T)J>Jfsar¥ SCt)DE& HBEf&h&arF Primary, and enjoyed rreth"NJ with pupits anrS staff. COntF 5vpwrf the schw. ir> )b at(ents mÈenos of the Parent Councsl. He conducted monthty servi$ at A))ev$fiefd and Rbl$fa P8rl Cère hbmes. rt setytss sXS tleEeTnbeT wer8 CL)nducied by both ministers. We continue fo woiA 8IDnoside the ¢onwegatiDn5 in the Aber(teen Wes( Parish Grouping, indudin9 quarterly joint Logo church, 8nd a Carol singing ewent th. aso over Yne summer betyveen Craigiebuckler Manllul¥eltsaTrSt¢thoe¥(Qtt ¥¥est We have also funded along wth StJohn's the Énstslati(Sff Qta deftirttotocaty"acedtbOEpdoli¢ mad br(tnrrt(mty ¢e. Training is being undertaken by members n its use. This 18 only a snapshot of al that lake$ place at Cfa¢£%iebu¢kler ChUrthIAbe Sptingfreld Church a$ we seek lo continue to share the good news OF our ta(tt with ou¢ ne"t9hb(wrs kicaAy, nat)nallY and across th8 world. in Ihe$e challen9in9 tie$ lor te Church OF Scottand we are seek¥ii9 to lo¢k posrtivy to Yne lutLK8, l¥usling in God and in his plans for tho Churth. Flnan¢ial f0Vi&W (No(e' in Br£DFdaTr tt)P PFDvY6ions olFRStGL usinetoè ?toyisilJuJ mgthoL4 olèccounting, all eDmp8fative figures are for th8 continuino charify numbeT onty." SC0$1353. CFaiwebuckler Parish Church.) The year endeL 31 December 2023iesultecl in a incom8 position of £1,017.7P6 (2022- £8.060 net expendire). The Church's principal source ot ((fTrestfTLed ye(wa £351827 12022 - E97,6671. This figure includes Gitt Aid offeftllgs I itre iiC551 12022- V_18A24). Total income exdudin9 transfers of b81all5 itte Unft a¢)Ub)-b3afiQ7l20?2- f_13161ll. Ortlinary expendiluro in the year was £153.78512022- Q139.653). The tr8n$fer of balan(ts on ihe unioft 8mountoJ £7a4,9W2. and because otylle accounliry reouiremenls on a union, Ihis has been treated as income in tho yeaf. Thèlofèlfunths ¥ltl bwty.1 'iwtyrl£KlaTJrS s)rJrestricled amountod to £2,445,430. Inv05tment poticy and perfonnan¢v assei inve5nents aTe stsleD af mprkel wahje èl thtr. 83f)c¢ Sl)1 g3ins 8nd losses represent the thfferenee bÈeeTr (he mate( vart)E af the Oeoinnine ano enti of year OT, rf purchased in the year, the dIffereft between cost marke( vatue èf the ejyl of the year. F&hsets oains and 105S85 Tepie5ent the drffenCe beeen the proceeds on thsposal andlhe rnark vahe al the start of Ifje yeaF Dr cosl purchased in the year. At the year end, the market valuè of inve$tsDents heJLf was £J02.283 12022- 1,9361. and the original cost was £72.24412022- £2461. D¢Jring the year dNidends ot18612022- £661 wera rec8wed.
ABERDEEN SPRINGFELO¢tIilRGM"OFscufLAflO
TRUSTEES. REPORT
FOR THE YEAR EMI03 0EcE8f£I aizj
Rigk mana9ement
The Twstee$ have assess•J Ike tyior É4sks Its yne thatty ts expose4. fflpart(c4ilarlhose lo frnan¢es. and
hay? wl pl3F>5 3TStsLEIu7TWè exposure lo the major risks.
h an ageing CDF)Vv bDYl4 naYTh)8iYv 3TrD ibcabyy wthiri bry)bTEh of SInrI. Ihp ability tD continue to ratse
5ufficienl lun65 from av¥rf&bk 185DufcBs. TD t%roÈF boti k)r3( and ID Eonthbule to th? overall work of th8
national Church. is irrwlant In hne wth fhw Chuich Df ocoffBF)L¢, Ihe conoTeoation will agaln in 2024 bg
mgde fulfy aware oflhe in)portance of SYtyw3Tubh4J 8T¥hE npED%" olhE thant¥. In atldibon, Ihe Church will continue to
rn(e ils buildmgs avalablelo o(r]er woups bolh 15 è fDm outreoch anrlas a Sour of raisin9 funds.
Non-f1n8noal risk mBn8oement SLJ¢h 8$ Hea#h and Safety, fryitt bywene, fire prevention are regulgrfy reviewed by the
appropnate groups.
Reserves policy
The Trustees have conSided Ihe ra3efve8 E8qV(fea aÉknave ltherf ato account¢urrentaTrJ ttktyre Itabl(ves.
It 1$ the Trustees, poli¢¥ to hobj (tsèThEs of 18asts(x mo(th$ Ed(uthryg 08signat8d tOs. At the year eThJ
IheChur¢h hekt unrestricied funds ot£2,287.66012022-£1,328,71T) of which£2,257..66012022- £1,298,717) have been
de$snated for the purposes specified tn llat8 14.
uK¢h ?tsrJ held£75F 770
ABERDEEI4%>RV4GFELD CHURCH OF SCOTLAND REFERETr4CE AND ADMINISTRA7tVE INFORMAnoN FOR THE YEAR ENDED 31 DECEVBER 2023 aiity name: Spn'rNJfipld Church OfScoand Congre9èlF)n ftuml)er". 311914 Chartly rsgistratltsn llufrtser SC017158 1 Pinewotsl Court Aberdee AB15 8JZ Operational addres$-. Springfield Churth springfie Road Abeideen AB158 Try5te•s Sp¥ingfjeld Chuich Ethis i. whts seTweri SWKe 4. Sar*vav 202S b the rJ31e of appToval of thes& fin8nclal ial&ments are as folkiws.. Klrk Sesslon
ABERDEEli 5PRbY4LD CHURCH OF SCOTLAND TRIJS¥EE> RESPOPISIBILITIES tll RELAfthioThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Principal office-bearer5 ststutory Audltor ryj3tsTEQAtrL, MIIA 12CBTdw) Placg, Aberdeen, A810 1UR 8onker¥ Virtyn Money. 62 LlnioJ7 Str, Aberdeen. AB10 IWD The ch8rrfy trustees we respongibtsfw preparino a Tnthes, annu8frgpDrE andL¥nBnuBlsl¥lernents in accordBnce with applicab]o law and Urtitod KingdofNit¢e0Lrftfn3I&I&jvrié0.4kn¥kn-1vwkWQIa The law applicable to charities in SGolla¢rO th&(ilp slatéTwnls iur eath year which shiyw a true and fair wtew ot the stat& ol allafs )t the Lmanty and )ftre in¢oTrng sOuS applicabon of re$ouY¢e8, of th¢ ¢harity for th8t year. lft PfepaiTwlhe %n8ft¢ial tslalkrnts. tsTw8tee8 a feqwiEdbJ'. 581ect suitable accoUntiThJkGeS aad IEn 4Gp¥yiheffl conwsteÉty" Obs• tho mathod and prIncles ([ Ihe 8ppkKsl>le chath$ Sl)RP' maAe j•"" dfAiwbiyfyles")Mwe Tr¥sonabSe and pnxlent., lth wtwlhpj 8pplK Warnbyog o1¥ec¢Hn(1erj pt8clic8 have been folk)wed, subi8cI fo aml rSeparluTrs 0)SdD5 inyhe firAnc4al statem8nls,' p[epa E%BtEYnErts DnthE WiIELOTum b3&s uJrfe55itts i7)owoprièteto pr8sums that the charity wdf continue in operational8x6tonc6. The Trustees are responsible lor keepnepropey actoun0rjerè0WCts dscloBew>th rE880nabfe accuracy ai 8ny tim8 the ftnancial wsilion OF the charity anthenade ¥ftW iv tha¥417e-:iiraE¥Lth the C'rtarrties and Trustee Investment (Scotlandl A¢1 2005 the ChatitE6 Aco)uttts I8¢08nl Regvlatiorts 2006 las amenO. 7tLey 3re also responsib for safegua¥d9 assets oFllte tharty kirtdKiiig a$¢#tr steps forvne preventroft and detsction ot fraud and otaerirwtslafftfes. The Trusttes 8rè rèsponsible Eor tte integfity OP Lrtatily Tman¢ta? ItOrMatiOn on Ihe congregaliofi's wEb5ile. Le9islaitaa in Uni18d K(t*offl goyefatry tre preparalion aoo dissemillation ol financial Statements may differ fro legislalioll otlT8riunsd'icÈ(0fi8.
ABERDEEN 8PRIt4GFIELÉIC¥(UIiCaoFscofLAIU INDEPENOENT AUDITOR% &EVOllf ¥17 fFtE TIiOSTEE5 IJF ABERDEEN SPRINGFIÉIts CE(URCH OFscollANO FOR THE YEAR EIII)EO JI OECEW Oplnlon Vve have audited the finaficFal slaleffleThts IAbetheTrWi¢ytT&d ¢hurth otS¢ottand Ilhe'£haiTW) Forlhe yearended 31 Oetémbèr 20ZJ whiEtI EorrswsV. ¥1¥FI.D1.¥r.rfW.lWsts. stse81 5tsternent of¢a$h flows and ofes folheTrFnaRa> 5faYemEJts. indJo57)oè summèr¥ ts)'siBfJ)fiiaro'4CCDufJlnopDlue5. ThEfin¥nrialreporting fraroework fhat ha5 b8en applIeithe11 weparatJoYJ ayylcatsÈtsw an6bhgedknodomAccDunrfinp Slandards, Including Finan¢iel Reporting Slandard 10Z Th& Fii)ènctai'RWi7e Syan0>&p1Q8bK9jn IlJ& ?n6R&puMc oflrglandlunited Ktngdom Genera¢ty AccepledAccoyntirya Practice). In our opinion. the finhncial staternts.. 9N8 3 true andfair view of the 5tèB Dfrfhij char affaws 8$ ?( SS OecembpT2023 anrj olils incoming resour¢es and applicaiion of iesourEes.is)duthno rfs Income a)xS expenthiure, forthe y6arthen ended., have been propedy prepa tr% accordan uJit•l Pr8CtKe.' arto have been ppared in accordall wtyatre u£re1&d(S and Érustee lrtve$tn1lsG0l1arnd) knt 2005 and regulation 8 of the Charihes Accounts lacollan4lRe9utsltons 6fXX las arnende41. 8asts for opinion We conducted our audit in a¢cordartOTth 1ftterya8Arytsarts 4)n Audthnsl IISAS IW) aT¥J 4DpI(cable law. Our r88ponsibilities under thosè standafds ale k%rlher4escabeé ffl tre Auditoe$ fesp)nslDA'((tes audit ot Ihe hnan¢ial statements se¢ty"on of our report. We are ndependert oltre thanty in acco(tsnce wilh kne ethical requirem8nls that 8re r816vant to our audit of the finaocial statemenls in i>K induding the FRC'S Ethical Standard and we have fulh¥ our suffiueTrf anLI appTopriaieiO pfoviLYe a basTrs foT our opinion. on¢lu$itsn$ alKY to golng coii¢oni WÈ havè nofhingto reportin TespÈc( of th? fokYUbiBmB¥ts TefaliDn tow)4icl>the ISAS IUKI Yequire us to report to you where." Ihe Irustee5' Use of thè goinll conE8m bBS>S Df 3¢CDvnlnu in the of ts f)nanci&l 51aternonts 15 not appropriate.. or the tru&fees have nof thsclo88d in the finanu31 5(&mts an¥ ntifie¢l material uncerfainli8s that may cast significant doubtaboul tre charity's LiirffjrTu8 £ubid£'trewtVQJi7twrtaasGot4cco£(thutar8penod of at18ast tw£lve months Frofrt ihE &¥noSe& ssue. Other inlomiation The other nfOrmatIon Gompri$e$ the tiiforniat(on included tii Yne annual yortoYAerknan ikne knaa¢ial slatem&nls and our audrtorfs report there¢. The Trustee8 are r8sponslole hY¥ll8 oyner Contained wilhin tre annual report. Our opinion on the finanoal slaterneftts does not cover Ihe oyner illForrnalion ané, ex¢ept to tre extent olhemse explicitty ststsd in our report, we do nat8xpE8ss aay form ot assurac& conclusion ¥neo0. n CDnn8cODn with ¥udfvofthFsfin•ui..knÈmwrts.IMfj o(tJey information and, in doing so. COn51der welher fhe 0thÈ5 irrfoimaboTr 56 maf8rièth+ if)LW)Si i¥lsYlsEfilJ %lalemenl$ or our knowledge obtained in the audrf or otherwise 3ppÈ3rs m8%enaJl¥ m5¥3ets'. Kwt >obntsf¥ suc1 maleFial innSilncI88 or apparent material misststernents.we èrè re4ui¥ÈtstsoknTJrsin8wh&ttsv ¢heFe is? ma(ena¢mstsl?Trf in Ih? finanoal 5talernents or a m8teral rni55ta18m8nf of the other infDTFTJation. W. baseo ot* the worl we have pprf9Trn8d, we conclutle that th8r8 IS materK?I mis5tstemEnt of thi5 0(hET infom)ati)n.we aTr rewTedlo report that fact. We have nothirolo report in thls regard.
ABERDEE14 SPRGFIELD CHURCH OF SCOTLAND INDEPENDEN7 AUDYIOWSREPD¥a 70 THE7RUSTEES OF ABERDEEN SPRINGFJELD CHLIRCH OF SCOTLAND Ict)ntinuedl Matters on we #IÈ Terwiredto report by gxception In light of lfie knOwlege arKI urBJbTS(anobT)U Df the chèn%¥ èr0 rf5 EnwTOnFnen£ otstsii)eLI in the c¢)urse of the audit, we h4ve nol i15entifl$ rnalerialmisslB(ements in the Trustee5' report. We have nothing to report in respectiiPIIE 4.. 144o¢?'w aia twsteas IS¢otlandl aTh the Charitiés AOub IScolJan¢i R'ewlakofi¥-LtrAca7UeS ta t4llortta ¥au'fft, our opinion." adgquate proper accounting recaros 8Ve not08ea orfetorus at8qifate kncooraudfc nave notbeert ceived froFn branclTes not v(siiEé oy us,. or the financial statements are not in agfeemert ihe accoufttrrg and MS,. or certain di3closu$ OF Iru$lees' wurterabott $pectheO oylaw are notm8ae. or we have not receive# all the tnformatron and explanatron$ we rerjuire for our8udiL or theTruslees were not 8ntitled to preparetha frnancial slatemeftts in accorfLarnce wth the sfflall Gompan¢5 Fegime IhE TNslees' reporl and from thè IEquwemEnllo wepare 3 Strategic report. Responsibilifl¢$ ol Trn$teeg As explaJDed more fi)tty irF s(a<emeYrfof f'Stee¥.svrlfi$1thlbes..the TAthes Tesprmsib18 for the preparats'on of the fin2nr#al sfatements and frJr beino sao¥Feo' that the% wye 9 7hw and fèsr ¥)8w, anLI such Trntemal control as the TNstee$ detennine is necessary lo en3b(e Pfeparafi'on of 5ts1emET)fs are free from rnalerial misststern?n( whether due (o fraud or errw. trs PFepanrK& the financlal 513tsments, Ihe Truslees are responsible for ssessing (he Charifyb abitify lo conbnue as a 9Ding concerri. (tscfosl as apph"cats< matters ielateij lo going cOnM ano using the going concern fjas QtaoyJu(tQfW thè-: opetiOns, or have no re81isbc allernalie%11Itlo thi Auditor's responsibilities lorthe gua(r oFthe rffianc stratefflvnts We have been appointed as auditor uadersectioft 44IIXc) of Yne Cbaitti8s knveslment Iscoiland) Act 2005 and report in accordan with the AC ènd rtle¥aa¥wthalffJfts made Ofknaving effectl¥(eresJftder. Our objectives are to obtain reasonable aSStsfan¢e knut %hether ¥ne frnancial slalernenls as a whole arè Ire8 from material mr86tatemenl, whelherdue to traitd orerror. andto issue anaudtiols reportthat¢ndudesouropinion. Reasonable su.'arsts o hjok irfa5WTaTKE nt&t W<>'.•k%li¥s Lofjtyuets in actordance with ISA8 IUKI will 7nèterièJ'3nsss¥htemenl when tX35ts 2¥1sè trjm frauil OT error and are considered mè(enai' rf. )noSviduaffy or tri) 3VWWte.. th. coo>4 wsonab(y, k VJT¢lerl 19 infjvenEè the 8CDnornie d8u$ions of usefy rm thè b2s>sfAthesefinan¢ial statements. hTewrf8ntie5 incfi)0Sni fraL)U are ins18rS of nor)-ccrfny)ance with laws anLI reuulbtion& We en procedures ifi lifte wrfh otJ¥ 5PDnSlblThtieS. Oti1'nd3bov& £0 a(ec( rnafenai m)5St3gem?rsts 11> ip5pod of srfrovlanties. in¢ludln9 fraud. The 5PeErfc prDceth)Its for this eFJEagerneni èno the ExYen( lo which these are tapable ol Llelecting irregularities. including fiBLxI are Lfetaik& bekw. We assessed th8 suscepbèthty otYllEUtr&ily' iTartLitstEYgfts ttra01th ll04ytra( nT(¢rftOC¢Uf. including through discussions wth ¢uslees, 41s¢usS$ w(Cftfft ourauatiteam meetiTrs, uAdating u(£r record ofinternal contruls aryd et¥su(TfigfOeSgQJrfud¥sqLEth4s1réetsjèJ.'lQeeal{ObI.l5J5S"1ok acgnlttiBs end wortuntiies forlraudulent mantpulabon of ¥ne Sial¥MS. We Edentified laws and regulal£olls ¥nat are Ihe corite*r oF¥ae tharity'oy discussions trustees and by updating our understanding oEYne s&ctor(a wkntch Yne thanty opera. laws and gUlatIonS oFdr¢t $19Ath¢ant in the context of th8 charrty includ8 Cha¢it(85 aad Ta£stEe lnveslfflt Iscabar1 •Nd2005 anLI Charities SORP IFRS 7021 2019.
ABERDEEII EPRftsGFJELD CHURCH OF SCOTLAND TrIDEPEPIDENT AiJl¥nDFtslP{jT17 10 T>IE TRUSTEES OF ABERDFER SPRWGFIELD eMURCH OF SCOTLAhlD l¢ontinuedl the rrf Vye fjTJanwi straknjpnts.. )y¥r$ lsauti, ami lOF)siOwed the fraud risks lo bs manèaement overridp of CDntrols 8nd[even Fècognrfm ii)cu& (J# tssts incttjded. but wore not limited to." Agreement ol the fmanctal s¥aipmts .4pthNilt '.0 Iixxttrdrg£th. tEvw ol correspondence enquines otm&ia&YagY¥J&. Reviewin9 minutes ol meetin9$ oFmana9•neÉt4ThlIlws..17 kno¥erEn. Reviwing financial staternenl calc(habons dC(iss[qU th4 4oplThb&ty oFYnosa Eti8dosures ielevant finan stalf. trle aogrooffateoess rt acGaurtfqg 85 they have i8n apJ)lied In Spect of recognition of grant funding tncOr 8tlhe ctal8nce sheetdate. Auditing the risk ol manasefflent of( th wntrolb-, fflcluding ihrotBts lesbag firnual acc(x£nknng entffes ar>J olher affjuslments for appropiiateness e¥thabfgitre ot soI¢anttras?Cti( outside Ihe nomial eourse of business. Our awll wri¢ei¢ure$ we¥t. gèwJ)eo' )b ris gJ is&ents in thE financial statement5. roc}rg that fhe ris14 of TJu£ to frauti ts highw than Ibe risk of not detecting a misstsrtement resulbng ffom errol. we p>krnE0 ano PErfDFrne(6 our aurlil in accortsnce with alting standards. The arE iTrhBrenf I'mtstsons in th? Bw)r PnKEolJs perfomieos as fraud can invofve intentional eonrèfrnenL coNusi(m. Mrepsenta1)DfTr. Intentn3¢ t(rri55iDTS OT the ovprrwjts Df inlemal confro¢5 which can increase (he risk of TneteCtIon. A further de3¢riPtion of ow Trsponsibilibes ts a¥arfae on Financial Roporfing Councll's wetssite aL. Mlps.'KAvww.fr¢.orguklauthlorsre¥>on$ièthrfs. This Dbswpbon foFm8 part Df our al11015 report. Use of our report Thi3 report is made solelyto Ihe th8riWs trustees as alJodyinaccorfJartttfAilh $ecboo 4411) of Ihe Chafilies aThlTrustee Investment Iscoiiandl Act 2005. Out auijit woth has beert &ertaKen so knat we In"t9ht state to the chariws rnernbers Ihose matteffj we afft qUIred lo state Its tFm in an audit¢es tytsrt (k or no other purpose. To Vne fullest exlent permitted by law. we do not acceptor assumè respoAsEo"l(tyto anyone olher¥nan¥ffe thaiity 8fid tre tharitSinJSl as body. for our 8u(Jilwortt. lor ihts pIxi ¢x for Ihe Op10$ WE have kmeo. for and bBhalf of MHA Sl•tu¢ory Auditor Aberde& MHA 6 eligiblè for appDinfm&ng as of tho chanfy b¥ wir(tsÈ of ¥ts 'B>bIlty appD>ntm$nl 85 auclitor uncl•r sEetion 1212 ofthe Companies Act 2(Th.
ABERDEE¥4 SPRtfvtsFJELD CHLIRCH OF SCOTLAND 57ATEMENT OF FINA14CIALA¢YIVITIES FOR THE YEAR ÈPIDED 31 DECEMBER 2023 bknY*slrf¢ted RtrIcts fvnd8 2022 unds Totsl 2022 2023 2023 2023 2022 Imomg and endowmts from.. Donations and legaaes Charitable activities Inv8Stments Other 352.827 26.172 4,051 724 582 455 30 353,2a2 28,202 4,317 97.667 28,575 472 4,695 102.362 28,575 675 203 exp8ndlture on.. R8isng funds if3bk activities 415 415 4,174 4,174 rtstsSÈxpÈndilure 13L46.T htstthcomèl1•xpod1tur01 before galrts and loss05 on Inveslm8nts 957.709 57.119 1,014.828 19,7531 1,712 18,0411 Net gainslllossesl on inv8Strnents Not Incom{0Xp0dit{rf0) 958,943 58,843 t.017.786 19.7531 1,693 18,C60} Tfansfer8 btheen ftmds Other gwnslllossesl 95&943 5&843 3.D17.786 19,7531 1,693 18.0601 Funds brought forward 14 1 >.l?J7 ,W27 142LW .1. 33&AIO Funds carried fornrd 1,3.2&7.17 a92Z 10
BERDEE¥¢ SPR[¥ELD CHURCH OF SCOTLAND BALANGE SHEET AS AT 31 DECEMBER 2023 Total 2023 Totsl 2022 Ntste Fixed assets.. Tangible assèts InvestTrn 1.904.700 1.fd7.890 10 Total fixed assets Currènt assets.. Debtors Cash at bank aThl on hand 11 270.914 18,540 LL9 173 460 Totsl current 88set8 454,813 192.CKIO Lfabllhl•s: Cryl>lor$ due wlthin one year 12 Net current assots 438 447 188018 Net •t# 12 Thg fvnds ottb• ¢harity". Restncled funds unStriCted fvnds 14 14 757.T70 98.927 Totsl charity fvnds 2 445 430 1427 6H
ABERDEEN SPRIt4GFIEL&I-fwRCMVFscor STATEMENTOF CASH FLOIVS FOR THE YEAR E140EOJf OECEAl8fa JJZI Total 2023 Total 2022 Note tM£ash fn oporattng actlvltigs 17 777 373 Cash 17ows from investln9 activlt*8 Interest and dividends Acquisttion olfixed asset5 ACqUi{lon of investrnents Proceeds from safe of fixed assets Proceeds from sale of iftvesknents 4,117 1673,6621 197,3891 675 14.1471 Net ca8h provÉded by Invest)n9 Calh Ilows from financing a¢t)¥itres Advanceis Rtpaymsnt of borrowin9S N•t cash provldgd by Nnancltvj acll¥stse$ Change in cash and cash equi¥aler4ts tn theyeat 10.439 110,6051 Ba ano cash eoyivalents brougm forward BanA cash gquivaknts Carl forward 12
ABERDEEN SPRIt4GF¥Ei17efttlRCH" OFSCOtLAND NOTES AND A¢¢OUNnNG POLICIES FOR THE YEAR ENOEO S1 OECE%f8Ef£ 8123 q. Accounttng pollci•s The principal accounting wlicEs, kghfth have beeft consisterfthy if¥ kne ctwrent and pretry9 yearin dealing wJ(tJ ilem& wfiify6 3ccow¥W are set oul bdow. (al Accounting conventlon The finw>cyèf statemts tjwi PTppa¥eo tyTr gErthce vssth charityts conslitution, Ihè Charities and Twsteo Investrnenl ¢S¢otlancllAcJ 20J5 trsÈ bThaTrtie5AccovNIts 1'Suand1 ReoulaliDn5 2006 las amendEdl and "Accounting an¢$ Reptirhno by Ch3rits& SE2lemenf of th"0mMenO Prarlico appbtsble to chaiities pparIng Iheir 8ccDunts in accordance wifh the Fin8nci3K ReponE Sla[KlaYL¥app3tsl8 in the UK and Republic of Ireland (FRS 1021 (effective l January 20191.. Thè chaiity is a Publ>c Bènefll Entity as rin8 by FRS 102. The financial staleTFEnts e pl¥p•": 4fr the urty'. neary amounts in these finaftGial slatemets4Y?:woW'aJ a¥ F.fe&vdkn-. The financial Statements have 4n¥t[X ifie wrt.fpal a¢L¢(mbng polic$ adopted are 881 outbe104¥. Ibl Golng eoncem At the ts" ol approwng ihe frnarrial slalements. Ihe 7rsJstees kave a asonable exs)ertation that Ihe charty Aas Bdequats ¥b5DLIFE&& EDntiT) ffi.. 4W+i'&&" ts. ts t)Eble future. Thu$ Ihe Trustees confirsuÈ (D BDopItrIE WTJUtIWtri twsKty'3twffjsfJll n5VEPBring#fr)a¢Ia¢ statements. Icl Ineom& come is rÈcogntsedwAÈn th2 cfiaF>tg 1135 errf11(trfyo¥. an¥ pèrfoFrnanEe Conditions attached lo the itemlsl of srscorne hwÈbe8n met)£ispFDts3bfe (the5CoMeIlIECe¥ELl)dth amounl can be measu reliably. Don8ted professional Se1 wheft'the ¢narfwa8& iontrth'otrEr the item, any conditions asSOat8& Ilre ilelv. %... * ite ¢{001 eGonom(c oeneltlrom the use by the Charty OF Ihe item ispmbatléasEEIIIFate4)Jffiyryir'ogfthr8ttbe meaSLa feliabky. la accorfJance wrth the Charities SORP IFRS102} the ganeral ¥iJkunteerbme ffl8rrfue is aOE te¢ogrt(sed. On recèipt, dan81ed profess(onal ser5 aott éon41eO tad(oes are llISed Ihe ba$(s 01 ttle valtsè of the gitt to the charity which is the amountitTe bnafttywotsld have to payto %)btain SeeS or lacrtthes of equivalent econom(¢ benefit oft ihe open ffl8theL a corresgolldww amoitnt Is bien COgnIsed as expenditure tn the yeai of reipl. In(er&sf on fvno¥ hèJVors depDB)i 15 >rKJl>okn'¥w.'.x&Yth be rneasud reliab by the ¢arity' is normatt4 UPOF>7)obffcatDT) DftheirthEsf paK¢ OT payable by th8 bank. Idl Expendltu Expendilure is rBcew5eD'vnctthefe Is ? tonstrkth? otiABatoD (o make a payment to a third paty, it. wobable tha( settlementwiloe requiredano'the amDun£ offhe ¢bb4ation carj bè mEaSud rvliably. Expe[ltUre can be classifiecl underlhe folluwing activity heading5.' Costs of raising funds cw¢tse 4JdectQ)Jts assth>aWwthTrurn1r[$ffjq. EMFendlture on charitable actiwbesnduaesaiolhefco*&.ajththe fUllfi(ngoflh8 th8((tytoTurther its purpos85 and associateLt SLPPOrt cosls. Expenditure indudes VAT vjhth ranaot be reco¥erÉO antl TS COrded as.oart OF 8xpendQur¢ lo whith It relates. 13
ABEROEEN SPRII4GFEit7LThLY£aFscoful
NOTES AND A¢¢OUNTING POLICIES ICOMllttiJEQ¥
FOR THE YEAR ENOELI Jf IJEGEM8EIiJPiI
Ae¢ounttng polldes Icontiftuettj
l&) Fund a¢counting
Ful$ art defined as follow$'.
Re5)er¢ fon0¥ fLIn Sutspi ** VLrf.tr?tty Wtrfs Eb rfheir which m8y be dedared by th&
donDfoTwiththeJt aulhNitV. tr.-.&bD'thTOL¥tsfi 51vi£S8e$. bLrtgOff wthinthEwideFOt4'pcts ollhe charity.
UDTe5tiic£ELIfvRa¥BrÈexpÈvthbfe 3ltholsttpOi>n ofthE >¥¥slEts nfvr(tthnceof(he objects ofthe charity.
ff parts of FI1cle0fvntr we ewmarAe03ÉVfr dsSrJetii ofthe TrJslees for a particular puwose, thoy
re de$ioriale6 a$ B SEPaTafeknnd. rhe 0Or)3c has an 8thin>5tr31ywe PL)rpose onty 8nd doès not legally
restrid the Tiuslee5' D15crebon fo èppfy thè fijnti. Tr8nsfers ale ma6D of ar)y svrplu5 from the general fund
to the designate¢ fund w
NOTES AND ACCOUNTING POLIGES !coKriw FOR THE YEAR ENOED Jf O£CEMW&tI 1. A¢¢ountin9 pollcie8 Icontinued) lil Financial instrvments Baslc finon¢lo1 ass•ts 8351¢ finan¢ia1233ets. whith Lssl% tstsnces. inffjètty m8asurerJ al transli0n price intfudinE tTan5acbuYy CLLsts 3Th. 3tr. 5Ét)SV4Uttili¥ K)Sell cust using Ihe effective intsrest method nI88S the WFanOeryTrf ctsnszrfte5 a ansathtiTi. ¥¥¥>eFE the tssaction IB maasured at the present v8lue the fuluTr tets olsuJJnleo' 8( s TTwl£4 FBILP ol snleresL Fin8nryal a58et5 cl855ifi£d 89 reEeiv3ble withTrn one year ore noi amorttsed. Basic finaftcialli•thlilA•$ Basi¢financial )èbilitie$. in¢looSnuuthors bsnA IDan¥ are I?1fy reGooni5ed èftran5aclion price unless the arongement consblutes a frll8mxgVtsIT&-&ll¢th¥ ...r..r¥)&¥1i5 (T6¢& 'the.ORiertt4(ue ot the future receipls discounted at a Iathe oly oFtsrt-..'t7anthg( 4(aDthtEs thssf&>J as.oayle wthin one year ar8 not amortissd. Debt 5nstruments are subsequettty carried atan0%t(se&Sl uswgYtTe ellecbye itsrest fate Trade creditors 8re obligations to P8y for goa¢ls orTri¢es ceefi aEr8d ¢a ibe orainary ¢oufse of operatrons from $uppliers. Arnouftts pay8ble dassthLxl ès tunI)doe$ tpayfflent is due wlhin one year or18ss. If not, they are presenled as fton.cUrftt}1aIts.$. i.fade tredrto15 8¢E f8cognk%ed fflitially at transaction price 3n£> svlJsE4uers#:' v.asb'.v.'d:' effeElive inlerest method. Q'I Operating leases The charrf¥ dar IhÈ 25 ui"wrrfsTIE as WJ lea". thè litle Its the equipment remains with the le5501 equent. ts w¢èceo'we re05 ¥hp economic lrfe of such eqviprnent. Rental charoes are chargerl on a stsawl ènp basss over the YEAR ofthe Kease. Ikl Tajtation Aberdeen Springfreld Church of Scoiiand is as a thaty tor tro pu¢poses ot applicabk taxal£o legislation and is therefore Trot sutyecl to taxalgon oft ts tharfEdole a¢i¥ti. 15
ABERDEEN SpRIt4GF1Ets>&Th'gStsWflAp NOTES AND ACCOUMTING POLICIES"ICOMTIt4UED,I FOR TrIE Y&AR E140EO3f flECEIAW. I l)on8tbon8 and lega¢les Unrestrictèd Rostrrct8d funds funds 2D23 2023 lJnrn$lri¢ts4 Rostncted fund8 funds 2022 2022 Totsl 2023 Tolal 2022 Offerlng$ rax recovered on gift Legacies Donations Grants Conlribulion5 fiom congregational organisations Members, subscriptions Other 73,439 16,551 254,750 4,926 73,439 16,551 254,750 5,381 78.081 18.824 76.081 18.824 500 5.331 455 636 4,695 3,161 3,161 1,410 216 1.410 216 455 353.282 3. In¢ome from ¢horltsble o¢tlvltse$ Unrnstrietsd R•¥trict4d fvn¢A 2023 $trIcted Restri¢tad fun(A$ fundB 2022 2022 Total 2022 2023 2023 V¥Èdding$ and funer* Fundraising events Use ofpremises olher 2,850 2,284 20,475 563 2,B50 2,284 20,475 3,650 3.811 20.498 616 3.850 3.811 20.498 616 16
ABERDEEN SPR1IIGREL&&3knKth*¥JF?I1O NOTES AND ACCOU14TING POLICIES 4coKrt14UEQI FOR THE YEAR ENOEO J¥ OECE&IWthZI 4. Investmontincome Ufirestricted Restncted funds fund8 297J 2023 Unrestr¥ctÈd Restrl¢t¢d fund8 funds 2022 2022 Tolal 2023 Total 2022 DwidetKls r8ceived Inte$1 re¢ewed 54 12 418 91 609 & 0th8r incorne Unregtrietod Restfrcteth fund¥ fund5 2023 2023 Total 2023 funds ZQ22 funds Z022 Total 2022 Incom8 tran$ferred on union 41 & Anaty$ls of expenditure hvestr>ctsd Reslrftletl nds 2023 4J)>FB$tricted Restricted funds 2022 Totsl 2023 Totsl 2022 2022 R4i$ing funds OfferirrfJ envelope6 Event costs 415 415 415 Charltablè activltles Giving to Grow Ps¥Y1ery dues Ministe¢s expenses PUlt supply Other salary costs Sutrrfontra¢tor- owanist Fabric Tepeirs anrj m¥nlenanr8 Counc¢l lax other building costs Church offic& expenses OrgaN and rnu51C ou18¢h expenses GTrnt paKI Deprecialion Independent examinerfs lee Audit rees Other professional fees OiheF expenses 59.184 1.950 59,184 1,950 2,345 72,871 1,950 2.051 330 5,312 4,000 11,578 3.565 13.912 4,133 1.224 1.870 600 4.252 2,400 72,871 1.950 2,051 330 5.312 4.000 11.578 3.585 13,912 4,133 1,404 1.870 600 6,517 2,400 106 5.199 5,199 13.691 4,049 35,466 4,268 1,494 13.691 4,049 35.466 4,268 1,494 992 180 4.356 2296 6.652 8,500 e,soo 741 Total Support costs have not been segar&iely thnkfted és )he 7fustees considec lhe ts only one charitable activity. IlEfOrE SUPVDn'ttsSts ree whDIfy ft>lhag acOwQ4 andtove beeB separatety been identified. 17
NOTES AND AccouKllNG POL(GES I¢OIThUEQ FOR THE YEAR EMOEO J OEC£. •IY 7. Stsff c08ts and number8 2023 2022 Sa(Br5 #nd wllges Social security costs Pension costs 5.199 5.312 1.9.9 The aver8oe numbei of emptyep5 DknnBlh8 ye8T was as folovts.. Numb•r Numb•r mInnal support Admini$trelion Music sl8ir Premises rnalntenaf No ¢mploye& had employeo Ixnefits tn excess thiW).IJXt. AK knThuvch of.ScrJbbnD'withE3iiwfty Lt)rn&Lthto )Y5+&iLbn3 ruT)titr•hKh bbSTr lh& costs of all minister$, stirend5 ènu eMpID¥w till>D9f0> rs3tDnbiiw&tXi.S)èPSKNI aro Iitsbsikno antlfoanfvncl. MInlerS. stlpends &re pi6irJ aruithnCew>thlhen3tsDTI is ypknbygrs olservi¢e. For the year under reviaw the TniT>irrnJrn stipend was £JS.f&s ttÈ¥TtQXW: stWK% t¥lJ>E fith a13rlsubsequent years) £37.032. rèmunèraWDn an6vèk(od paty tr4nvctlons Obringlhe year The Reverend KL exp£nB85 whichre reimbvtse(J totalling £2,34512022- £2.1701. a fflemLEral¥Ne Itithsessw. satt40tL4.37312Q22-pi.a79) for herrole asclwrch Secretary and reimburserrtETht oF8XnStS )rtIiw-L5-& 12022-PJi¥l. a member of kne Xrtk Sesoo Lnts12- £1A58) for h¢s servttss Elldered Ihrotsgh his business EA Setviw. tle dia notroxw8anypaymertlwftiq s8TrYC8S asa otr. a m8mber oFlhe Koth Sessior¥ was Envltealo agay(lnOF1A1,fJyJI2022- e4,DW) forhis WVI¢O$ gs Lhurch Qlrganisl, which is a donat£ort rakrnd to Yne Churth. ".%skngYaSkO1expen$e$ as fOlls.. 2023 2022 1,541 510 739 158 234 277 337 174 1,802 659 377 76 387 4,147 Total donabons from Trustees. t(((r a dar)r<JIT fft trait lof se¥vtts * Clwrch Organrst as dat above, amounted to £24.378. 18
ABERDEEN SPRINGFEW¥.Thi&iLltQFSiFJfLA•(O NOTES AND A¢¢ouimNG POUCIES"IC0¢4TINiEqI. FOR THE YEAR ENOSlJf OEWI8Eff. 9. T*ngiblo Ilxed assèts Bulldlng$ Equlpmont Total Cost At 1 January 2023 Addits"ons DisposaL8 1.788,720 670.(P30 82.819 1,271,539 3,662 673.662 At 31 Dècernber 2023 Depreclatlon At l January 2023 Charge for the year Impainnent losstrs Di$posaLs 33,849 6,652 33.849 6.652 Ai 31 DnTrber 2023 Net book ¥aluo At 31 Deeember 2023 At 31 Dec$mr2D22 1,?¥8.Z20 10. Inv88fments 2023 2022 Market value at 1 January 2023 Auired duriry the year Di$po$al proceeds Reali$ed 9ainll10551 on invesbments unoI1$ed gainlllossl on investmerts 1,936 97.389 1,955 Market value at 31 Dernber223 Investments at cost Tl¢ll09 inv65tments are held.. Cthurch of Scouand Investors Trust Helr50n Globas Equty fnccfne Fund 'A' shares 1CX).317 11. Debtots 2023 2022 Gift aid lax recoverable Prepayments 0th8r d8btors 15.100 17,000 255 19
ABERDEE¥4 SPR¥A&¥IELD CTrIURCH OF SCOTLAND NOYES ANDACCOi)1475NG POUCkS ICONTINUEOI FOR THE YEAR E14DEt) 3) DECEMBER 2023 11 Qtdiior5'. fathno due within one year 2023 2022 Accrual$ Agency edleclions Other creditots 15,810 556 3.982 13. Analysh of net usots amon9 funas De@21¢ Re$lri¢l•d fund$ fiJnd8 Tolal fvnds Moiassets at 310ocernb•r 20Z3 Fpxed assets Investments CurTenl assets ¢tsrnt li8ts'litK8s 1D.fjT2 38,471 12771 163661 1,878.440 5,8fj5 373,405 16,088 1,904,700 59,997 102,283 81.685 454,813 No14$5ots at 31 Decembgr2ffL2 Fixe¢ assets Investments Current assets Cuffont liatslities 11.919 1.211,049 14.722 1,237,690 1,936 1,936 82,269 192.000 22,031 87.700 20
ABERDEEN SPRINGFIE tJFsGo¥LAtID NOTES AND ACCOUNTING POLICES IcoNfty4UErii FOR THE YEAR ENOEOlf OE*8&.)w 14. Movements in fund$ 1 January Gain¥1 31 DEcember 2023 Restricted funds Flower fund Educthion and trav81 fund J D fnnes bible l)eque5t fund Rooffund Organ fund- Capilal Organ fund- enue Fabric fund Retiral collections 14141 980 226 4,919 22e 5,330 68.053 14,722 11,687 15071 30 12.2961 {625 12,426 11,062 62,104 60,410 1.694 3 8421 a24. Unre8trfcted fynd$ General fund 42 Dosignatod funds Bequest fund Fabric fund Guild fund Sun¢Jay sthcol fund Colfee fund VVos5ttipzone fund Seniors club fvnd Manse fund New ha115 fund Development fund Bowling club fund Monday circle fvnd 67.147 4Q440 560 12.9321 113.3681 84,21S 987,891 149 241 f.291 670.000 290,819 177 927 125 13341 11251 833 0,000 638,720 fj3.153 668 550,000 638,720 12.983 170 Total unreslricted lurtd5 Totsl fvnd$ -142?,W 1 1685 21
ABERDEEN SPR1t4GFEweÉWtfQFSCQAO NOTES AND A¢¢OUNTING POUCES l¢OKtINUEDI FOR THE YEAR E&fF)fJ) Jf OECEUW JJ23 14. Akv•ments in funts l¢ontinuea) 1 January Galn81 2077 ewithtsjrt (loss) Tran¥f•rg 31 D8cembgr 2022 RtrIcted funds Flowerfvnd Edue2tion and trav61 fund J D Innes bible bequest fund RoDf fund Organ fund Oigan 8nd mysic fund 952 225 5,337 65,866 16.987 17411 909 228 5,330 66.053 14,722 12 187 1191 12.2651 4 1)00 180) Unrestricted funds General fund 121918 3 714 000 Do$1gnatod fund$ Bequest fund Fabric ftsnd Guild fund Sunday sthoof fvnd Coffee fvnd Worshipzone fund Seniors club ftjnd Manse fwd New halls fund 69,470 47,499 197 135 2.638 115201 13.4801 13,1241 67.147 40,440 560 13,7141 551 125 995 550,000 437 1611 927 125 734 550.000 1.389 11,6501 jaQ8&W a)751 Total unreslricled funds 714 Total funds Transfers a made ot any Surplus Emm Ihe deswfaty>l thin unfestfided funds bi leave balance of £30,000 (n the generd fuad as agfeed by ¥¢wTThrlees. 22
ABERDEEtr4 SPR¥fiGFJELD CHUR¢H OF SCOTLAND NOTES AND ACCOLl14TIG POLICIES {CONTINueDI FOR THE YEAR ENDED 31 DECEMBER 2023 14. Movements In fund$ (¢ontlnu•dl Purpos85 of restrtsd fund$ Flower fund. ThTrs fund is top¥{1 ftOWeE r•14iW ¥¥c41..IllJ. Education and travel lund-. ilvs tund fs PffJvRle IEI ¥th£0&7 f¢10e[SNhen Ilaknonal Church event8. J D Innes bible beqUt tutul". Ib(s Furnd (s knpckJiae ItATlsbK&Te IUlTew thCh(trth aThhymn oooks. Roof lund. Thi5 fund is to prov(de mofueskn-ttwor walrs arf63kulji¥¢wttotti C¥wrth r(xfft. Oryan fund." This fund is to provide moaes ForooTaft a<0fttE. Organ and mu$lc fund." This fund is to provtde mMie$hrihe m•rtteOAce ot¥ne or9aft andikne fUrtIrance OF music in worship. Fabric fund.. This fund is to be us8d for¥ llTaInteTh8(@. enhafjcementa Q7wrovemenl oflhe Church fabllc. èsttsken 31 certain servi9 in aid of niie5 th a decxled by (he Kilk Session. Purpow of dt8lgnat•d funds Seq5(ntr. T¢Jis fur)$ to PTw£ c8pitslfoT rongiEW'onal development Fabric lund. The TryeS tt8¥e )Y>& m3>nlenanEe of the Church property. Guild fund.. Thi5 fund is fo yr¢)videfun6slo enatsk mETnbeFS of the Gysldyo hDfd meetings and other events. Sunday school fund. Thi$ nd)S lo VTOVi(le eobcatiDn f8ilrf>Es ID mÈmber5' children. Coffee fund." This fun& IS to prowde e&'¥':lE.'.Tr-'.EEgff1Lu¥.'4. Worshipzone fund." Tnis Fund b3protrNt7 fftonty'3uTh)&y ew.',-g a¥ti¥e Senior8 club fund." This fvnd is to prov(de faolities tof &i¢3f fTh2fthrotthe Church and parish. Man$t fund." This fuThJ is to proNIe 87[((1tUCth81rtlster. New halls fund". This fund ts to prov(de a4xomttwaabon lortre tsse OF all Orgafl(saonS comectea to Yne Church. Developmgnt ftmd.. This lund exists 10 8¢cumthate funds Form4¢ren&¢[Ure ot a capit81 aalure. Bowling club fund.. This ¥und repSents monies set as£de Foryne 004vling dub. JVioTrrk¥ ciYc(è. jhi5fv'¥%kbWstsrxKtse. 35¥6the Mwday Circ group. 15. Volunteern fn commDnwrfh aW¢orJwuaboF>s Dffhè7Tch ofscthbno trje tthefftsflom the contribution m8de by volunteers who ve their bme and t3fents with'n¥ thÈ benefjs of Ihe Church. The areas of congregational life which rofy on fhe CDnfribufion of¥ohJMeEts aTt man¥ 8rxlv3nedèn6much of the activity would be unable tD continue wère it nolforlhe commitment shown. 16. Controlllng patty Tho chority is under the ntrol of the Truste8s. as delailed on page 6. 23
ABERDEEN SPRII4GFIEL&tMIiTC&iF4 arLAtIO NOTES AND ACCOUNTING POUCIES &C¢JAnF4LIEUI FOR THE YEAR Et40EO OEceuaE¥. 17. R•Gon¢lllation of not lunaslD <wt 2023 2022 Nelmovement in funds Add back depreciation cljarge AdLI b2d< IDSS Dn thsposal of fixed 8s$8ts Deduct interest income Derlud gain5faL<tJ back 105Ses on investments Deducf DthEf gainsladd bèck otherlosses 1c[ease/(lnCras9} in debtors Inueasellrlecreasel in creditixs 1,017,786 6.852 18,C601 6.517 14,1171 12,9581 16751 19 1252,3741 11,5401 Net cash used In operatlng iizJz.a J7133J 18. Collo¢tion$ for third parti•s During the year the following cotlttt(ons wert tETadelurlli(dparttes. 2023 2022 Charlie Hous• Christian Aid Cyrenians 556 3,189 2,245 24
ERDEEN SPRINGP7ELO LEWRGa'ilf StsryJfiA140
APPENDIX I- GENEFIAL FUtID STATE&EMfoFèltéAIlClAL ACTV4TfiES
OR THE YEAR ENOED 31 OECE&18EV.21123
Jnd
2023
2023
Incom• and endovAnenls from:
Oonatton$ and leaacies
Offering5
Tax recovered on gift aid
Legaoes
Donations
ConthbutiDnsfftm crqJgre9aliDnal organisatio
254,75i4
4,72b
352.125
Charitable attiviiieb
Weddings and fun¢ra15
Fundraising events
Use of premises
Other
2.701
20.475
26,589
Investments
Int8rest r8ceivwJ
4,050
0th0r In¢omo
Incor transferred on unlon
Expenditure on..
Raffjing funth8
Offering envelopes
415
haritabl• a¢llvlti•8
Gwing to Grow
Presbytery dues
Ministerfs 8xpenses
Pulpit supply
Other salary costs
Sub