ABERDEEN SPRl14GFIELOGMURC￿0FScaylA￿O ¢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 pol￿￿3 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 As*mcily 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 FIppo￿ne Slanrsaro UA of Irelan%S (FRS 1021 leffeclive 1 January 20191.. Thè Church of ScDtSan6 15 JriThiariarJ irj DbcthnÈ Reft)rrnedyTr 0￿5￿0[* 8nd P￿Eby￿e￿an 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 Orgalltsat*olls 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¥￿1￿0,1ts IEbuis¥a 3fk. ￿￿thP. *TrfJoèmithne$ttyi Vvèstwere atso im1¥e￿a$ part olwDrkin9 towaid$ the union. itjers a£the OwnninqofLTr¢EmbeFtheff¥s£ joirrfeven(wasourFe5bvalof Light IAemtsr3 o￿ther￿ congre9ation worked we* Approximatefy 311J-atsnoÈo'ano'were ora(efi)flothè churchfDr brino¥ngthe local Comm￿nitY toget￿1. ABERDEEN SPRFNGFIEit14f￿IEl￿Tr8F￿vflA110 TRUSTEES, REPORr FOR THE YEAR ENDEO Jf OECeMW"&ZS A¢hievements and perfon￿nce Icoftlift(Èe The event resulted In a Su￿1V$ 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￿ M￿￿et were Bl$0 8vailp*)le. The mints(er dCr3iwebucAb T)J>Jfsar¥ SCt)DE& HBEf&h&arF Primary, and enjoyed rreth"NJ with pupits anrS staff. COntF￿￿￿ 5vpwrf the schw. ir> )b at(ents mÈe*nos of the Parent Councsl. He conducted monthty servi￿$ at A))ev$fiefd and R￿bl$fa* P8rl Cère hbmes. r*t 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¥eltsaTr*St¢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$e challen9in9 ti￿e$ lor t￿e Church OF Scottand we are seek¥ii9 to lo¢k posrtiv*y 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$1353. CFaiwebuckler Parish Church.) The year endeL* 31 December 2023iesultecl in a incom8 position of £1,017.7P6 (2022- £8.060 net expendi￿re). The Church's principal source ot ((fTrestfTL*ed ye(wa £351827 12022 - E97,6671. This figure includes Gitt Aid offeftllgs I￿ itre iiC551 12022- V_18A24). Total income exdudin9 transfers of b81all￿5 itte Un￿ft a¢)￿U￿￿b)-b3￿afiQ7l20?2- f_13161ll. Ortlinary expendiluro in the year was £153.78512022- Q139.653). The tr8n$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 inve5*nents aTe stsleD af mprkel wahje èl thtr. 83f*)c¢ Sl)*1 g3ins 8nd losses represent the thfferenee bÈ**eeTr (he mat*e( 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 drffe￿nCe be￿een 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$tsDents heJLf was £J02.283 12022- 1,9361. and the original cost was £72.24412022- £2461. D¢Jring the year dNidends ot18612022- £661 wera rec8wed. ABERDEEN SPRINGFELO¢tIilRGM"OFscufLAflO TRUSTEES. REPORT FOR THE YEAR EMI￿03￿ 0EcE￿8f£I aizj Rigk mana9ement The Twstee$ 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)V￿￿￿v bDYl4 naYTh)8iYv 3TrD ibcabyy wthiri bry)bTEh of SI￿nrI. 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%" ol*hE 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 conSide￿d Ihe ra3efve8 E8qV(fea aÉ￿knave ltherf *ato account¢urrentaTrJ ttktyre Itabl(ves. It 1$ the Trustees, poli¢¥ to hobj (tsèThEs of *18asts(x mo(th$ *Ed(uthryg 08signat8d t￿Os. 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$snated for the purposes specified tn llat8 14. uK¢h ?tsrJ held£75F 770 rlèEllorthe SPBcified purposes Stsucturt* govemance and management The wngregalion is a rewstereL%chaTity. numbw SCOITfS$￿16￿ aOknin>sleTed>J)3CCOT(San￿￿th the terms ofthe Deed of Constitubon anrlis subjedb theAds andRegulatiDns olthe GenerBIA5sembty of thèchurch Dfscoland. The Chur¢h approved th8 adoption ofa Unitrry Constitution on 29 Jun& 2012. m￿nber5 of the Kirk Sessloa are Its -: chtssen from those members c￿([[￿1 -ihe minisref, is a member of the ki￿ SessEon. t8 elecleéliyilpthYyW' Ji¥dmJ The Kith Session which meets regttlarty is ￿SponSI￿j1e torlfre g￿nI￿al al￿ alla.rs Yn8 Chu￿￿1. Certsin responsibilities a￿ dele9aied lo itte Fiftancè 8naFsbtTcCafflmtiqo as 8Aorapa*e. ABERDEEI4%>RV4GFELD CHURCH OF SCOTLAND REFERETr4CE AND ADMINISTRA7tVE INFORMAnoN FOR THE YEAR ENDED 31 DECEVBER 2023 aiity name: Spn'rNJfipld Church OfSco￿and Congre9èlF)n ftuml)er". 311914 Chartly rsgistratltsn llufrtser SC017158 1 Pinewotsl Court Aberdee AB15 8JZ Operational addres$-. Springfield Churth springfie￿ Road Abeideen AB158 Try5te•s Sp¥ingfjeld Chuich Ethis i. whts seTweri SWKe 4. Sar*vav 202S b the rJ31e of appToval of thes& fin8nclal ial&ments are as folkiws.. Klrk Sesslon ABERDEEli 5PRbY4￿￿LD CHURCH OF SCOTLAND TRIJS¥EE> RESPOPISIBILITIES tll RELAfthioThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Principal office-bearer5 ststutory Audltor ryj3tsTEQA￿￿￿tr￿L, MIIA 12CBTdw) Placg, Aberdeen, A810 1UR 8onker¥ Virtyn Money. 62 LlnioJ7 Str￿, Aberdeen. AB10 IWD The ch8rrfy trustees we respongibtsfw preparino a Tnthes, annu8frgpDrE andL¥nBnuBlsl¥lernents in accordBnce with applicab]o law and Urtitod KingdofNit¢e0Lrftfn￿3I&￿I&￿jvri￿é0.4kn¥*kn￿-￿1vwkWQIa* The law applicable to charities in SGolla¢rO th&(ilp slaté*Twnls iur eath year which shiyw a true and fair wtew ot the stat& ol allafs *)t the Lmanty and *)ftre in¢oTrng ￿sOu￿S applicabon of re$ouY¢e8, of th¢ ¢harity for th8t year. lft PfepaiTwlhe %n8ft¢ial tslalkrnts. tsTw8tee8 a￿ feqwiEdbJ'. 581ect suitable accoUntiThJ￿kG￿eS aad I*En 4Gp¥yiheffl conwsteÉty" Obs•￿ tho mathod and prInc￿les *([ Ihe 8ppkKsl>le chath￿$ Sl)RP' maAe j•"" dfAiwbiyfyles")Mwe Tr¥sonabSe and pnxlent., lth wtwlhpj 8pplK* Warnbyog o1¥ec¢H￿n(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 actoun0rjerè￿0￿W￿Cts 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¢0*8n￿l Regvlatiorts 2006 las amenO. 7tLey 3re also responsib￿ for safegua¥d*￿9 assets oFllte tharty kirtdKiiig ￿a$¢#￿tr￿ steps forvne preventroft and detsction ot fraud and otaerirwtslafftfes. The Trusttes 8rè rèsponsible Eor tte integfity OP Lrtatily Tman¢ta? It￿OrMatiOn on Ihe congregaliofi's wEb5ile. Le9islaitaa in Uni18d K(t*offl goyefatry tre preparalion aoo dissemillation ol financial Statements may differ fro￿ legislalioll otlT8riunsd'icÈ(0fi8. ABERDEEN 8PRIt4GFIELÉIC¥(UIiCaoFscofLA￿IU INDEPENOENT AUDITOR% &EVOllf ¥17 fFtE TIiOSTEE5 IJF ABERDEEN SPRINGFIÉIts CE(URCH OFscollANO FOR THE YEAR EIII)EO JI OECEW Oplnlon Vve have audited the finaficFal slaleffleThts I*AbetheTrWi¢ytT&d ¢hurth otS¢ottand Ilhe'£haiTW) Forlhe yearended 31 Oetémbèr 20ZJ whiEtI Eorrsws*V*. ¥￿￿1¥FI.D1.￿￿¥r￿.rf**W￿.**lWsts.￿ stse81 5tsternent of¢a$h flows and ofes folheTrFnaR￿a> 5faYemEJts. indJo57)oè summèr¥ ts)'siBfJ)fiiaro'4CCDufJlnopDlue5. ThEfin¥nrialreporting fraroework fhat ha5 b8en applIe￿i￿the11 weparatJoYJ ￿ ayylcatsÈtsw an6bhged*knodomAccDunrfinp Slandards, Including Finan¢iel Reporting Slandard 10Z Th& Fii)ènctai'RWi7e Syan0>￿&p￿1Q8bK9jn IlJ& ?n6R&puMc oflrglandlunited Ktngdom Genera¢ty AccepledAccoyntirya Practice). In our opinion. the finhncial stater￿nts.. 9N8 3 true andfair view of the 5tè*B 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 p￿pared in accordall￿ wtyatre ￿u£re1￿&d(S and Érustee lrtve$t￿￿n1lsG0l1arnd) knt 2005 and regulation 8 of the Charihes Accounts lacollan4lRe9utsltons 6fXX las arnende41. 8asts for opinion We conducted our audit in a¢cordartO*Tth 1fttery￿a￿*8￿Arytsarts 4)n Audthnsl IISAS IW) aT¥J 4DpI(cable law. Our r88ponsibilities under thosè standafds ale k%rlher4escabeé ffl tre Auditoe$ 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$itsn$ ￿alK￿Y to golng coii¢oni WÈ havè nofhingto reportin TespÈc( of th? fokYU*biBmB¥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(*&m￿ts an¥ ￿ntifie¢l material uncerfainli8s that may cast significant doubtaboul tre charity's LiirffjrTu8 £u*bid£'trewtVQJi7twrtaasGot4cco£(thutar8penod of at18ast tw£lve months Frofrt ihE ￿￿&¥no￿Se&￿ 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 assura￿c& conclusion ¥ne￿o0. n CDnn8cODn with ¥udfvofthFsfin•ui*..*knÈmwr*ts.IMfj o(tJey information and, in doing so. COn51der w*elher fhe 0thÈ5 irrfoimaboTr 56 maf8rièth+ if)LW)￿Si￿￿ *i¥lsYlsEfilJ￿￿ %lalemenl$ or our knowledge obtained in the audrf or otherwise 3ppÈ3rs m8%enaJl¥ m￿5¥3￿ets'. Kwt >obntsf¥ suc*1 maleFial in￿nSi*l￿ncI88 or apparent material misststernents.we èrè re4ui¥ÈtstsoknTJrsin8wh&ttsv ¢heFe is? ma(ena¢m￿stsl?￿￿Trf in Ih? finanoal 5talernents or a m8ter*al 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 SPR￿GFIELD 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 knOwle￿ge arKI urBJbTS(anobT)U Df the chèn%¥ èr*0 rf5 EnwTOnFnen£ otstsii)eLI in the c¢)urse of the audit, we h4ve nol i15entif￿l$ rnalerialmisslB(ements in the Trustee5' report. We have nothing to report in respectiiPIIE 4.. 144o¢*?'w aia twsteas IS¢otlandl aTh* the Charitiés A￿Ou￿b IScolJan¢i R'ewlakofi¥-LtrAca7U￿eS ￿￿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$teeg As explaJDed more fi)tty irF s(a'.•*k%li¥s Lofjtyuets￿ in actordance with ISA8 IUKI will 7nèterièJ'3nsss¥htemenl when tX35ts 2¥1sè trjm frauil OT error and are considered mè(enai' rf. )noSviduaffy or tri) 3VWWte.. th*. coo>4 wsonab(y, k VJT*¢lerl 19 infjvenEè the 8CDnornie d8u$ions of usefy rm thè b2s>sfAthesefinan¢ial statements. hTewrf8ntie5 incfi)0Sni fraL)U are ins18r*￿S of nor)-ccrfny)ance with laws anLI reuulbtion& We ￿e￿n procedures ifi lifte wrfh otJ¥ ￿5PDnSlblThtieS. O￿ti1'n￿d3bov& £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'* *i*TartLi*ts*tE*Ygfts ￿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¥sqLEth￿4s1réetsjèJ.'lQee￿al{ObI.l5J5S"1ok *acgnlttiBs end wortuntiies forlraudulent mantpulabon of ¥ne Sial¥M￿S. 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 $19Ath¢ant in the context of th8 charrty includ8 Cha¢it(85 aad Ta£stEe lnveslffl￿t Iscabar￿1 •Nd2005 anLI Charities SORP IFRS 7021 2019. ABERDEEII EPRftsGFJELD CHURCH OF SCOTLAND TrIDEPEPIDENT AiJl¥nDFtsl￿P{jT17 10 T>IE TRUSTEES OF ABERDFER SPRWGFIELD eMURCH OF SCOTLAhlD l¢ontinuedl the rrf Vye fjTJanwi straknjpnts.. )y¥r$￿ 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¥aipm*ts .4pthNilt '.0 Iixxttr￿drg£th￿. tEv*w ol correspondence enquines otm&ia&YagY*¥J&.* Reviewin9 minutes ol meetin9$ oFmana9•neÉt4ThlIlws*..17￿￿ ￿kn￿o¥erE￿n￿. Reviwing financial staternenl calc(habons d￿C(iss[qU th4 4oplThb&ty oFYnosa Eti8dosures ielevant finan￿ stalf. trle aogrooffateoess rt acGaurtfqg 85 they have i*8n apJ)lied In ￿Spect of recognition of grant funding tncOr￿ 8tlhe ctal8nce sheetdate. Auditing the risk ol manasefflent of￿￿(￿￿ th wntrolb-, fflcluding ihrotBts lesbag fi￿rnual acc(x£nknng entffes ar>J olher affjuslments for appropiiateness e¥thabfgitre ot s￿￿oI¢anttra￿s?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 a￿lting standards. The￿ arE iTrhBrenf I'mtstsons in th? Bw)r PnKEolJ￿s perfomieos as fraud can invofve intentional eonr*èfrnenL coNusi(m. M￿rep￿senta1)DfTr. Intent￿n3¢ t(rri55iDTS OT the ovprrwjts Df inlemal confro¢5 which can increase (he risk of T￿n￿eteCtIon. A further de3¢riPtion of ow Trsponsibilibes ts a¥arfa￿e on Financial Roporfing Councll's wetssite aL. Mlps.'KAvww.fr¢.orguklauthlorsre¥>on$ièthrf*s. This Dbswpbon foFm8 part Df our al￿11015 report. Use of our report Thi3 report is made solelyto Ihe th8riWs trustees as alJodyinaccorfJartttfAilh $ecboo 4411) of Ihe Chafilies aThlTrustee Investment Iscoiiandl Act 2005. Out auijit woth has beert &￿ertaKen so knat we In"t9ht state to the chariws rnernbers Ihose matteffj we afft ￿qUIred lo state Its tF*m in an audit¢es tytsrt *(k* ￿or no other purpose. To Vne fullest exlent permitted by law. we do not acceptor assumè respoAsEo"l(tyto anyone olher¥nan¥ffe thaiity 8fid tre tharit￿SinJSl￿ as body. for our 8u(Jilwortt. lor ihts ￿pIxi ¢x for Ihe Op￿10￿$ 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$nl 85 auclitor uncl•r sEetion 1212 ofthe Companies Act 2(Th. ABERDEE¥4 SPRtfvtsFJELD CHLIRCH OF SCOTLAND 57ATEMENT OF FINA14CIALA¢YIVITIES FOR THE YEAR ÈPIDED 31 DECEMBER 2023 bknY*slrf¢ted R￿trIcts￿ fvnd8 2022 unds Totsl 2022 2023 2023 2023 2022 Imomg and endowm￿ts from.. Donations and legaaes Charitable activities Inv8Stments Other 352.827 26.172 4,051 724 582 455 30 353,2a2 28,202 4,317 97.667 28,575 472 4,695 102.362 28,575 675 203 exp8ndlture on.. R8isng funds if3bk activities 415 415 4,174 4,174 rtstsSÈxpÈndilure 13L46.T htstthcomèl1•xpo￿d1tur01 before galrts and loss05 on Inveslm8nts 957.709 57.119 1,014.828 19,7531 1,712 18,0411 Net gainslllossesl on inv8Strnents Not Incom￿{0Xp0￿dit{rf0) 958,943 58,843 t.017.786 19.7531 1,693 18,C60} Tfansfer8 btheen ftmds Other gwnslllossesl 95&943 5&843 3.D17.786 19,7531 1,693 18.0601 Funds brought forward 14 1 >.l?J7 ,W27 142LW .1. 33&AIO Funds carried fornrd 1,3.2&7.17 a92Z 10 BERDEE¥¢ SPR[¥￿ELD CHURCH OF SCOTLAND BALANGE SHEET AS AT 31 DECEMBER 2023 Total 2023 Totsl 2022 Ntste Fixed assets.. Tangible assèts InvestTrn 1.904.700 1.fd7.890 10 Total fixed assets Currènt assets.. Debtors Cash at bank aThl on hand 11 270.914 18,540 LL9 173 460 Totsl current 88set8 454,813 192.CKIO Lfabllhl•s: Cryl>lor$ due wlthin one year 12 Net current assots 438 447 188018 Net •￿t# 12 Thg fvnds ottb• ¢harity". Restncled funds un￿StriCted 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 pre￿￿try9 yearin dealing wJ(tJ ilem& wfiify6 3ccow¥W are set oul bdow. (al Accounting conventlon The finw>cyèf statem￿ts tjwi PTppa¥eo tyTr gEr￿th￿ce vssth charityts conslitution, Ihè Charities and Twsteo Investrnenl ¢S¢otlancllAcJ 20J5 trsÈ bThaTrtie5AccovNIts 1'Su￿and1 ReoulaliDn5 2006 las amendEdl and "Accounting an¢$ Reptirhno by Ch3rits& SE2lemenf of th"0mMen￿￿O Prarlico appbtsble to chaiities p￿parIng Iheir 8ccDunts in accordance wifh the Fin8nci3K Repo￿nE Sla[KlaYL¥app￿3tsl8 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 u￿rty'. ￿ne￿ary 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 WTJUtI*Wtri twsK*ty'3￿twffjsfJll n5VEPBring#￿fr)a￿¢Ia¢ statements. Icl Ineom& come is rÈcogntsedwAÈn th2 cfiaF>tg 1135 errf11￿(￿￿trfy￿o¥. an¥ pèrfoFrnanEe Conditions attached lo the itemlsl of srscorne hwÈbe8n met)£ispFDts3bfe ￿￿(the5￿CoMe￿Il￿*IECe¥*ELl￿)dth￿ amounl can be measu reliably. Don8ted professional Se￿1￿ wheft'the ¢narfwa8& iontrth'otrEr the item, any conditions asSO￿at8& Ilre ilelv. %*￿..￿￿. * ite ¢￿{0￿01 eGonom(c oeneltlrom the use by the Charty OF Ihe item ispmbatléasEEIIIFate4)Jffiyryir'ogfthr8ttbe meaSL￿a feliabky. la accorfJance wrth the Charities SORP IFRS102} the ganeral ¥iJkunteerbme ffl8rrfue￿ is aOE te¢ogrt(sed. On recèipt, dan81ed profess(onal ser￿5 aott éon41eO tad(oes are ￿llISed Ihe ba$(s 01 ttle valtsè of the gitt to the charity which is the amountitTe bnafttywotsld have to payto %)btain Se￿￿eS or lacrtthes of equivalent econom(¢ benefit oft ihe open ffl8theL a corresgolldww amoitnt Is bien ￿COgnIsed as expenditure tn the yeai of re￿ipl. In(er&sf on fvno¥ hèJVors depDB)i 15 >rKJl>okn'*¥w.'.x&Yth be rneasu￿d reliab￿ by the ¢*arity' is normatt4 UPOF>7)obffcatDT) DftheirthEsf paK¢ OT payable by th8 bank. Idl Expendltu Expendilure is rBcew5eD'vnctthefe Is ? tonstrkth? otiABat*oD (o make a payment to a third paty, it. wobable tha( settlementwiloe requiredano'the amDun£ offhe ¢bb4ation carj bè mEaSu￿d rvliably. Expe[￿ltUre can be classifiecl underlhe folluwing activity heading5.' Costs of raising funds cw¢tse 4JdectQ)Jts assth>aWwthTrurn1r￿[$ffjq. EMFendlture on charitable actiwbes*nduaesaiolhefco*&.￿a￿j￿ththe 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$'. Re5*)￿er¢ fon0¥ fLIn￿ Sutspi ** VLrf.tr?tty W*trfs Eb rfheir which m8y be dedared by th& donDfoTwiththeJt aulhNitV. tr.-.*&bD'thTOL¥tsfi ￿5￿1vi￿£S8e$. bLrtgOff wthinthEwideFOt4'pcts ollhe charity. UDTe5tiic£ELIfvRa¥BrÈexpÈvthbfe 3lth*olsttpOi>n ofthE >¥¥slEts *nfvr(tthnceof(he objects ofthe charity. ff parts of ￿￿FI1￿cle0fvntr￿ we ewmarAe03ÉVfr dsSrJeti￿i ofthe TrJslees for a particular puwose, thoy re de$ioriale6 a$ B SEPaTafeknnd. rhe 0￿￿Or)3￿c￿ 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 wJiiYfft oyiFJrf)l% tr.ty*..-:U>%￿S, L*oElolhe Ivng useful econi)mic li18 of the properties andhw ￿$)￿barVafL￿ 8tK5'7￿￿TjSytrAwr￿e(l￿epreCjati0n is immaterial. In the opiniDn Df the no IfVITmenf oftht eaFryine¥altse has OEcuned during thE year. Expendrfure incvryed orj the ￿pay ano. masntsrJaSFEE of these B55ets is as Fesourc£s expended in the s(aterneTr( of financi818ctiwbe$ li? the perit(l in which Ihe liability aiis85. Alllangblefixe( the lèir y3¥i¥e £*wnninE 3fKS yeaT Dr, rfpurcha5ed, in the year. the difference between ¢os% aFKf faw v?13E ¥£ ShE Ent¥ vf Ihe YEW,. Re3tSSE6 g2ins Ioss85 represent the differeDce bEtWBerJ th8 wor*eo¥ ori olsposai arso%hefair¥dyt ¥s sts71 of theyear or cost if purchased in thg year. {hl Cash atKI ¢a8h equlvalenls Cash ?niS cash equ>valents Inclu￿? c85h in h8no. d8p05its hek¢ B( call with banks, other short-term liquid investrrents wilh original maiuiitEs tMrf&-4iwthiJrth. lil Fln&n¢lal Instruments The charity ha$ elected to apply ihesxtsvts*ons otSect¥Jn l?'8as(cF1aants*i(￿ort￿ Section 12'01hef Finaneial In5trurnents Issues, QEFRS 102 to all otits frnafti>*( *nstrtÉrtwts. Financral instiumenis (Bcagnised in Ihe thafit/s balall￿ she* vknen Yne tharity bewmes party lo ihe ¢ontfactual provisions olthe instrument. assets ano'*ab>Jlifv ￿ rfse(.wth ne(?mowts ￿￿e￿Ie&l￿￿￿￿fi?nQ8I siatsments. when there 15 8 tsoa)Yg enfDrtsètsts sÉTh' off thÈ YÈ¢rW￿*o,0m0￿Ats w>ts itwe i% an inlen(ion lo settk on a net basis tp ￿31$e￿￿ 355EI 3nD Setlleltae li8bilaty simullaneousty. 14 NOTES AND ACCOUNTING POLIGES !coKriw* FOR THE YEAR ENOED Jf O£CEMW&tI 1. A¢¢ountin9 pollcie8 Icontinued) lil Financial instrvments Baslc finon¢lo1 ass•ts 8351¢ finan¢ia1233ets. whith Lssl% tstsnces. inffjètty m8asurerJ al trans￿li0n price intfudinE tTan5acbuYy CLLsts 3Th￿. 3tr. 5É*t)SV4Uttili¥ ￿￿K)S￿ell cust using Ihe effective intsrest method ￿nI88S the WFanOery￿Trf ctsnszrf￿te5 a *ansathtiTi. ¥¥¥>eFE the ts*saction IB maasured at the present v8lue the fuluTr ￿te￿ts olsuJJnleo' 8( s TTwl£4 FBILP ol snleresL Fin8nryal a58et5 cl855ifi£d 89 reEeiv3ble withTrn one year ore noi amorttsed. Basic finaftcialli•thlilA•$ Basi¢financial )èbilitie$. in¢looSnuuthors bsnA IDan¥ are I￿￿?1fy reGooni5ed èftran5aclion price unless the arongement consblutes a frll8mxgVtsIT&-&ll¢th¥ ￿￿..*.*￿r..r¥)￿&¥￿1i￿5 (T￿6￿¢￿& *'the.ORiert*t4(ue ot the future receipls discounted at a I￿athe￿ oly oF*tsrt-..'t7anthg( 4(aDthtEs thss*f&>J as.oay*le wthin one year ar8 not amortissd. Debt 5nstruments are subsequettty carried atan0%t(se&￿Sl uswgYtTe ellecbye i*tsrest fate Trade creditors 8re obligations to P8y for goa¢ls or*Tri¢es ceefi a￿￿Er8d ¢a ibe orainary ¢oufse of operatrons from $uppliers. Arnouftts pay8ble dassthLxl ès tu￿nI)do￿￿e$ tpayfflent is due wlhin one year or18ss. If not, they are presenled as fton.cUr￿ftt}1a￿Its.￿$. i.fade tredrto15 8¢E f8cognk%ed fflitially at transaction price 3n£> svlJsE4uers#:' v*.asb'.v.'d:' effeElive inlerest method. Q'I Operating leases The charrf¥ da￿r￿ IhÈ ￿25￿ ui"wrrfsTIE as WJ lea￿". thè litle Its the equipment remains with the le5501 equ￿￿ent. ts w¢èceo'we re0￿5￿* ¥hp economic lrfe of such eqviprnent. Rental charoes are chargerl on a stsawl ènp basss over the YEAR ofthe Kease. Ikl Tajtation Aberdeen Springfreld Church of Scoiiand is as a thaty tor tro pu¢poses ot applicabk taxal£o legislation and is therefore Trot sutyecl to taxalgon oft ts tharfEdole a¢i¥ti*. 15 ABERDEEN SpRIt4GF1Ets>&￿Th'g￿StsWflAp NOTES AND ACCOUMTING POLICIES"ICOMTIt4UED,I FOR TrIE Y&AR E140EO3f flECEIAW. I l)on8tbon8 and lega¢les Unrestrictèd Rostrrct8d funds funds 2D23 2023 lJnrn$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$ing funds OfferirrfJ envelope6 Event costs 415 415 415 Charltablè activltles Giving to Grow P￿s¥Y1ery dues Ministe¢s expenses PUl￿t supply Other salary costs Sutrrfontra¢tor- owanist Fabric Tepeirs anrj m¥nlenanr8 Counc¢l lax other building costs Church offic& expenses OrgaN and rnu51C ou1￿8¢h expenses GTrnt paKI Deprecialion Independent examinerfs lee Audit rees Other professional fees OiheF expenses 59.184 1.950 59,184 1,950 2,345 72,871 1,950 2.051 330 5,312 4,000 11,578 3.565 13.912 4,133 1.224 1.870 600 4.252 2,400 72,871 1.950 2,051 330 5.312 4.000 11.578 3.585 13,912 4,133 1,404 1.870 600 6,517 2,400 106 5.199 5,199 13.691 4,049 35,466 4,268 1,494 13.691 4,049 35.466 4,268 1,494 992 180 4.356 2296 6.652 8,500 e,soo 741 Total Support costs have not been segar&iely thnkfted és )he 7fustees considec lhe￿ ts only one charitable activity. IlE￿fOrE SUPVDn'ttsSts re￿e whDIfy ft>lhag acOwQ4 andtove beeB separatety been identified. 17 NOTES AND AccouKllNG POL(GES I¢OIThUEQ FOR THE YEAR EMOEO J* OEC£￿. •IY 7. Stsff c08ts and number8 2023 2022 Sa(Br￿5 #nd wllges Social security costs Pension costs 5.199 5.312 1.9.9 The aver8oe numbei of emptyep5 DknnBlh8 ye8T was as folovts.. Numb•r Numb•r mIn￿nal support Admini$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$, stirend5 ènu eMpID¥w￿ ￿￿till>￿D￿9f0> rs3tDnbiiw&tXi.S)èPSKNI aro Iitsbsikno antlfoanfvncl. MIn￿lerS. stlpends &re pi6irJ aruithnCew>thlhen3tsDT￿I is ypknbygrs olservi¢e. For the year under reviaw the TniT>irrnJrn stipend was £JS.f&s ttÈ¥TtQXW: stWK% t¥*lJ>E fith a13rlsubsequent years) £37.032. rèmunèraWDn an6vèk(od paty tr4nvctlons Obringlhe year The Reverend KL exp£nB85 which￿re reimbvtse(J totalling £2,34512022- £2.1701. a fflemLEral¥Ne Itithsessw. s*att40tL4.37312Q22-pi.a79) for herrole asclwrch Secretary and reimburserrtETht oF8X￿nStS )rt*Iiw-L5-& 12022-PJi¥l. a member of kne Xrtk Ses*oo Lnts12￿￿- £1A58) for h¢s servttss Elldered Ihrotsgh his business EA Setviw. tle dia notroxw8anypaymertlwftiq s8TrYC8S asa ot￿r. a m8mber oFlhe Koth Sessior¥ was Envltealo agay(l￿n￿OF1A1,fJyJI2022- e4,DW) forhis WVI¢O$ gs Lhurch Qlrganisl, which is a donat£ort rakrnd to Yne Churth. ".%skngYaSk￿O1expen$e$ as fOll￿￿s.. 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￿)rl *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 ACCOLl14TI￿G POLICIES {CONTINueDI FOR THE YEAR ENDED 31 DECEMBER 2023 14. Movements In fund$ (¢ontlnu•dl Purpos85 of restr￿tsd fund$ Flower fund. ThTrs fund is top￿¥{￿1 ftOWe*E r•14iW ¥¥c41￿..**I￿￿￿llJ. Education and travel lund-. ilvs tund fs ￿ PffJvRle IEI ¥th£0&7 f¢￿￿10e[SN*hen Ilaknonal Church event8. J D Innes bible beqU￿t tutul". Ib(s Furnd (s knpckJ*iae ItATlsbK&Te IUlTew* thCh(trth aTh*hymn oooks. Roof lund. Thi5 fund is to prov(de mofueskn-ttwor walrs arf63kulji¥¢w*ttotti￿ C¥wrth r(xfft. Oryan fund." This fund is to provide moaes ForooTaft a<0ft￿￿tE. Organ and mu$lc fund." This fund is to provtde mMie$hrihe m•rtteOA￿ce ot¥ne or9aft andikne fUrtI￿rance OF music in worship. Fabric fund.. This fund is to be us8d for¥￿ llTaInteTh8(￿@. enhafjcementa￿ Q7wrovemenl oflhe Church fabllc. èsttsken 31 certain servi￿9 in aid of niie5 th* a￿ decxled by (he Kilk Session. Purpow of dt8lgnat•d funds Seq￿5(￿ntr. T¢Jis fur￿)$ to PTw£* c8pitslfoT rongiEW'onal development Fabric lund. The Try￿e*S 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 ￿ b3protrN*t7 ffton**ty'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$t fund." This fuThJ is to pro￿NIe 8￿7[￿￿(￿￿(1￿tUCth8￿1rtlster. New halls fund". This fund ts to prov(de a4xomttwaabon lortre tsse OF all Orgafl(sa￿onS comectea to Yne Church. Developmgnt ftmd.. This lund exists 10 8¢cumthate funds Form4¢re￿n&¢[Ure ot a capit81 aalure. Bowling club fund.. This ¥und rep￿Sents monies set as£de Foryne 004vling dub. JVioTrrk¥ ciYc(è. jhi5fv￿'*¥%kbWstsrxKtse￿. 3￿5¥￿6￿￿￿the Mwday Circ￿ group. 15. Volunteern fn commDnwrfh aW¢orJwuaboF>s Dffhè7￿Tch ofscthbno trje tthefftsflom the contribution m8de by volunteers who ￿ve their bme and t3fents with'n*¥ thÈ benefjs of Ihe Church. The areas of congregational life which rofy on fhe CDnfribufion of¥ohJMeEts aTt man¥ 8rxlv3nedèn6much of the activity would be unable tD continue wère it nolforlhe commitment shown. 16. Controlllng patty Tho chority is under the ￿ntrol of the Truste8s. as delailed on page 6. 23 ABERDEEN SPRII4GFIEL&tMIiTC&iF4 ￿arLAtIO NOTES AND ACCOUNTING POUCIES &C¢J*AnF4LIEUI FOR THE YEAR Et40EO ￿ OEceuaE¥. 17. R•Gon¢lllation of not lunaslD beForeknfts 2YJ.819 Transfer between furEds 290 819 Net movtment In funds Fund$ brought forward Ca￿18d forwaFd 25