Birse & Feughside Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS For year ended 311t D¢cember 2024 Comgreg•tlon No: 321943 Charlty No: SC018517 Refrrentt and Adminislr8tive Inforniation Charity Nume: Birse & Feugtssidc of Se(thnd Cb•nty Restration Nwnber. SC018517 ConBTCBation Refer<e No". 321943 Ayne. AB34 5BQ TrnJtee4: Kirk Scssion M¢mberB Dwin8 the y SessAOn. We wish to rwd our gtatefid thanks for their many years of servi. PrlncipAI Offithbtgren etizcd from the Kirk Mo(kntor. Sessioll ClcrL' ChuTch Treasurer. Indepd¢llt Eumioer BaDkerJ Viwn B Carden PlaLx. Aberdeen Tnee$, Annuil Report Year ended 31 Dttember 2024 Strutture, Governance and Management GoverAlng Do¢umeJ¢ The Church is administered in a[dI with the tenDs of the Deed of cOAlttion. Reernltment aDd Appokntmeat of Tru¢ee• McmbcTS of the Kirk Session a the clwity trustees. The KI Session members are the elthrs of th¢ church and are chosen frorn th0 nlber3 of the cbwch vkno are ci)usid¢red to bave the appropnate gifts and sktlls. The minis*r, is a member of tTr¢ Kirk Stssioffj is elected by the Coll10n ond indu¢tEd by Prcsbytery. Organtsa¢ional Strurt•re Certain respMmsJbilitiu Ire thlegated to ts Propw Committee &q awoprith. The Kirk Session meèts 7 timc5 a year and is rcsp)nsiblc for spiritsal affw'rs within the churcJL Oblttdves And Aetlvilks The Church of Scodatxl is Trinitsrian in d(KW Reforni1 in tradttion and Pregbytsm in lity. . It eXS to 810rify Ood 4nd to work for the advanc¢mth of Christ's Kingdom throughout the world. Aa a national Church. it &cknowledgc5 a distin¢live call and dity to tYinB the ordinances of religion to the ple in every pansh of Scfjtjattd through a territorial ministry. It L¥]rateS with othcr Churckn',in various ccumenicAI iKdies in Scotland aThJ iYOn Obje¢tlve8 Th¢ vision of Birs¢ and F¢u8hsi& Church is a sustainaNe rur41 Cong10n with A long.term future" Our objethive is'to be a Community chuwh whtr¢ all are welcun¢ and everyon¢ ig needed." Actfvitie8 We¢kly worship takes place at I 1Am on Surmlay mornings in thc Church buildin8. and th¢ff ar¢ actiVili¢F for cbtldren and young people (Junior Llnuch) duriog th¢ servi¢e m t¢rni time. We bave additional worship servicir who kad the sin8in8 during worsbip. help us to Icarn new songs. aThJ ocasionalty sitig a choir ilem. This group have enjoyed meetiD8 tO8ether to practsff OD sUY morniti84 and have , also hefl1 our con8re8ats.onal singm& W¢ 8¢rve refreshments after the Worsbip SVIce Suttday This tim¢ tO8etTrr to 5har¢ fellowship tO8eth¢r is vffy imPX12nt to our ¢ongregation. Durmg 2024 our minister b¢cn unwrll aDd we have 8r* assist of a swlon of retiTed minister5 and local volunteers to lead Sunday s¢rvic¢s. Our PL8tornl Care Team meets regularly throug1Ut the yeaT ts) suFwt one another and comrnunicats ats)ut pstOTal Th5 within our ¢ongteBation and wrounth'ng wmmunitie& Tbete aTr six MeMi of ,' this tearn. each of them rointsTmng ¢otttxt with and offeting supwrt to a wide r8n8e of Ewle. Mu¢h of the work undetlaken by tk tram 1$ by natyre nfideL and so Dot seen by others, bul il is extremely vUble FiDZe&tL Pritnary School visits the cburch for weothkn'es from tinx to lime. We have colltioued with our group Lylled Warni Welcome, wlll'cb tlleets on altcrDale Tuesday mornin8S in th¢ Ghurcb building. The ain) of this 8r(M is lo provith a w8rn] withm our mmunIty. in res1x) to rising c4)st of and also in rwnition tF*t il&tion is iknicu]8Tly difficuh in ruTal ': arA8 during the winter. AlthouBb not large. this group beth thioyed by th( knve attcthd and we contin1 me¢tin8 io 2024. Our ukulel¢ 8roup has been meetin8 ¢xh wc¢k ID the churth sin¢e 2015 and 148 grown to nunkn somq 4045 players. The group visits local care knmes. day nxetings and charity events to tffovide Th¢ Dceside OrL.hestra come to our church forall aanual autunm concert and the AEdryn¢ Festivd hold ' events duting suuuna. The monthly newsletter is prod with itifornthtion a1VitieS. smi(%s and fortlKfjllun8 events. well r¢tl¢ctions fri)m Church members. The ne]etter is CiTcul8t¢d by email and also avaijablc Is a hd o)py io the church. Th¢ ¢hur¢h has a website which Incorp) Community new& A¢ld¢vements and Perfornance Woth'p is well Attcn(kd. Ven the nurnir of wl¢ livin8 iti our and most of the worshj'pping CODgregation slay After the SVIce to timc togetTrtt over refreshments. Tr congregation enjoy being together. and shared m¢aJ5. such L8 the F&8ter breakfLsI wer¢ ghlights of the wt year. Given the size of our ¢on8reWion. a lar8c number of peopk p*rticipt¢ in Ixlpn8 to lead the rShip s¢NiL% io thffere w8y$. In addrtion to our or81$( we have regujar violm Atml keyiwd player4 and the cknii, providin8 music. Some of ow mwiciats 2]so write songs for u& Memb¢r8 of the ce8.0 read the BINe reing. lead prnyers. ar#J sometimes 8ive a children's tslk s¢mon. A small team ptepare the pweryK)int for the servi(Y in advADL%. and man the d&sk on Sunday Our Junior Church four regular leath and 80me of our older YOUD8 also help out ay lead¢rs, from time to iitiie. In additio ha a Me&8y Cburcb event in Mhy. Ow CILTiStmas Eve services this year were Ix)th very busy. 4Th1 it was a wial time to cekbrate with our nununity. with aIl the ages tO8etkr. Scrvio8 drinks orehand gave Fwple time to wnnect fn'ends aDd neighixjurs 1 eated a welcom1 ats]0gpkne. have enthusi&8tically Suped this ¢ffoTL gnd tM)w we 4TC able to (kb'ver a box of su1]eS to the F(vIb& every wupk of w¢ek& Over th¢ cLStrO45 peri(Kl u[Ch mernbs contributed slK)e boxes of gths for BlYth5wo Care ap1. Christmas gifts for I{ children and youog wle to be dthbuted by the S4lvation Anny in . and fi[wlA1 18 to I< clwiti¢s. Finaneiil Revkw Princilmi sources of income inclu& Kekly offuings. tItrou8h 01 plate a1 Freewill envelow. Monthly staNJillg or(kts and Slated Gift Aid Clain make up a large woEon of our i. We held fund-raisiDg events dunn8 the yw onc¢ this 1b. iit4erYes PolKy It is the Trust¢4q' pliey to hold yeserdes of leost six rnl ¢xtath Ilb.8 (kS1 fund At th¢ y¢ar end the Cburch kld UnStrIcted fund5 of 30.470 of 1¢h £1,093 had thsignatyj for fthi¢ fund aThl £1.097 for ch'ldren's activilies. The rernaing LE1ae of £28281 repres¢nts jwt under ten months cxpenth'tt howevff. the Tn Pl to trjnsfer some fimds to the Fabric The Chb also kld £455 of rutrided fur#ts vknicb kn teen wovi(kd for puryjo ype¢ified in No* 2. Statement of Trustees, ReJponslbilltkJ The memt*r8 of the Kirk selOn pret4r¢ fla1 sts¢eTncDts l¢b 8iv¢ sufficient d¢1.1 to croble an apweciation of trallwtions of Chwch durin8 finthI year. Thc Jnemiyrs of the Kirk Se&sion are res¥x)Dsible for keq)ing pmpeT accounting records which. on requesL must reflect the fin8nciAI p)51tion of the Church at tl¥t tim¢. This must be to enswe that tkn financial statements comply with tbe Clarities Trust¢e iTW&Stment (sClaN1} Act 2005. the Charities AcLX)unts (Scotland) Rcgulations 2(K)6 and tk Re8u]ations Anen¢ Con8ff1(ThI Fill approved by General Assembly of the Church of S¢otlaThl in 2007. Ttw are also rcsp)osible for fegUardB the asgets of the Chutyh afyj must take reLsonable Step for the rrcvention andor detertion of frnj and oth¢r iularltie8. Apwovcd by the TTUStee5 a1 signed on tr¢ir b¢bAI£ DAte.. J.2J..LS Birse & Feughside Pydrish Church SC018517 Independent EiamAner's Report to the Trusteu of Birse & Feughside Pxrnh Church J rep)rt on the accounts of the charity for the year ¢Thied 31" Decemkn 2024. Respective responsibilities of trustees Ind examiner The Charity's trustces arc resrx)Trsible for the preparation of the accounts in accordaD¢e lIb the tern15 of the Charities and Trustee Investment (Scotland) Act 21M)5 and the Chantics Accounts (Scolland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of ihe Accounts Regulations does Thot apply. It is my respK)nsibility' to examine th¢ accounts as required under section 4411) (c) of ihe Act and to state whether FHrticular matters have come to my attention. Basij of independent eigminer's Jtatement My examination is carried out in ac£oTdance wyth Regulation I l of the Charities Aonts (Scotland) Regulations 2006. An ¢xamination includes a review of ihe arxountsng Ttt4)rds kept by the chanty and a comparison of the accounis presented wtth ihose records. It also includes ¢onsideration of any unusual items or disclosures in the accounts. and seeks explanations from the trusiees concerning any such matl¢rs. The procedures undertaken do nol provide all the evidenc¢ that would ix required in an audit. and consequently I do not express an audii opinion on the view giv¢n by the accounts. Independent exAminer'J $tatemenl In the course of my examination. no mattu has come to my attents.onl4tlwl which gives me r¢asonable cause to belicvc that in an. mawyial re5ct the requirements.. to keep accounting records in accordance with Section 44(1) (a) of the 2UU5 Act and Re8ulalion 4 of the 26 Accounts Regulations, and lo prepare accounts which a¢[d Vlith the accounting tecKJrds and comply with Regulation 9 of the 2006 Accounts Re¥ulations have not been mel. or 2. to whiLIL in my vpinion. allention should be drawTr in order to enable a proper understanding of tbe accounts to be Teach¢d. Please delete the words in brdckcts it they do no1 apply. If thc word5 do apply set out those matters which have Come to your attention. h Cbnrth ount Pa r 2024 2P23 24 36.IOIJ3 O.( 2,7¥3.26 784.IXI o. 30.IIM.33 .884.02 2.733.26 784.1 63.40 J.919.J4 83.20 47.64 o. SuLthy Sdxd FDDd 39.731. 39,731.99 3A.¢YJ4AO 77.04 3¢,096.97 34.J6.97 31.701.63 o. 34.174.01 4174.01 31,ni.67 Extem of Recelpts over Payments for Ihe ye*r JJ64. o. 5.564. .767.27 Birse & Feu hside Paris Statement of Balances hur At 31 December 2024 •¢e Uorestrieted Rtstrirted Eldo#¢ Total 2024 Tfjtal 2023 2024 BDk&De sil Balance 70.368.32 454.64 70,822.96 71,590.23 Movemeni Yr. Kxcu8 of R¢¢¢J"pts ov¢f Paymo rts )¢ar. J.364.98 5.564.98 -767.27 76 70 Cburch ofs¢(rtknnd Growth FuThl 00 Icost £ 1942.26) 24 22 562.10 ¢• l*half Kirk 8e•yi t the Aceoullts l Trust•e Remuneratlon and R•lat•d PartyTransartlons year I trust•e k¢J1t ofexp•ftw £519.99 Ih)lrnstee ora p*¥oD toa InYFerWn Int•wt In arrycontyatt or 2 Mmment In Fu Atljan Trinslers At 31 Dec 2024 unr•*Irt fundi •t•d F•brk Fund Dé5*nated Sunthy SCI1 nd 6*•rn1 Fund chh of S¢oii•bd DepDsIt. G•n•r•l urch of Scffjland Oepostt. Fabrlc 3A3&49 51. o. 37.478.18 1208JI 94.99 7,093AO I,IX79 21,178.71 ¥.462AO 377.fjo 4J77.60 22.79). 41253.49 3L71Z15 70 R•ttrfctad funds Ken TwlThnlry F4Jhd om ', 4x64 PIOME Totsl funds xiyui F•brt FLtnd.. Th• fru¢w *thhfvrMl•larth rMknt•Mrts dth• Clwffh wGp•rry. 5undaySoknl Fur.. The h* xt ask1• fvthJsforw* the &Jndry Sthod. K•DpnTwlnnlw Fund.. To wpportth u>rtsdth• Irth's11hTWIh • In K T•tsl 2•23 3 Aulysts of DoMIioDs FWO Gifi 3.030.10 23.348.C 5J21.21 3mO.10 23J41.C 5J21.21 3.23100 11,504.23 S,786.41 849 80 lJ26.70 off1&8 IOpA P]*ol 1208.50 o. 4 Amtyth ofP•ymthts 77.04 77.04 77.N 70 io.rJ&( J J25. 1272.thj 2J2125 io,n8.Cil I J25. 1521.25 12.639.rMI 1938.30 o.fy) O.OD 4.8n.98 3.103.23 J,787.18 1178.01 39.24 2J94 3.14721 6975.48 133134 J73.19 2J94. 3.147.28 Q975.48 1I31.34 573.19 66.87 %9.31 969.31 39.04 947.35 96Q.80 701 o. 0.00 10 Mintstrr'j Stlpe All Church of Scotl&nd COngAon5 con1ntr to National StitMd Fund svknch bcars the Costs ofkll minist¢f5' Stipend5 and ernployevs contributions for zmtional insurance. pension and bou8ing and Iqan fund. Minislets, stit*nd8 tBid in a(Yordatyx with the Wiojwl stiF¢ $Ce. Mthich is related to ye4rs of service. For the year under r¢view the minimum Sti1 VAS £3l.642 aTrl the maximum sttLKnd (in Ihe fifth and subwuent years) £38.884. & collectio for TAird PArtia AberNecessiti¢s Doctors Without Borders 98.64 243.(MJ Chrtstian Aid Seed Box 255.(X) 94.00 257.80 98.63 98.63 295.90 849.80 li Birse & Feu id Parish Church FUNDS HELD ON BEHALF OF THE CONGREGATIO BY THE CHURCH OF SCOTLAND GENEK4L TRUSTEES 2024 2023 ¢Ild#•d F•briG Fulld 56 #Co 53.107.45 53,107.45 2024 Fabri¢ Fund- Rfftnue 33JO 13 044JJ ,'