## **The Church of Scotland** **New Machar Parish Church** **Congregation No: 331987 Charity No: SC024017** ## **RECEIPTS AND PAYMENTS ACCOUNTS** ## **Year-end 31[st] December 2024** 2024 Annual Report and Accounts Congregation 331987 Page 1 of 25 New Machar Trustees’ Annual Report Year-end 31st December 2024 ## **Table of Contents** **Reference and Administrative Information ....................................................................... 3** _**Trustees: .................................................................................................................................. 3 Principal Office-bearers: ........................................................................................................... 3**_ **Independent Examiner: .................................................................................................... 3 Bankers: ........................................................................................................................... 3 Structure, Governance and Management.......................................................................... 4** _**Governing Document ............................................................................................................... 4 Recruitment and Appointment of Trustees ................................................................................ 4 Organisational Structure .......................................................................................................... 4**_ **Objectives and Activities .................................................................................................. 4 Achievements and Performance ....................................................................................... 5 Refurbishment of the Sanctuary ....................................................................................... 6 Retiral of Rev Manson Merchant ...................................................................................... 6 Vacancy ............................................................................................................................ 7 Financial Review ............................................................................................................... 7** _**Income .................................................................................................................................... 7 Expenditure ............................................................................................................................. 7 Financial Status ....................................................................................................................... 7 Reserves Policy ........................................................................................................................ 7**_ **Independent Examiner’s Report ....................................................................................... 9 Receipts and Payments Analysis ..................................................................................... 10 Bank and Deposit Balances ............................................................................................. 11 Statement of Balances .................................................................................................... 11 Notes to the Accounts .................................................................................................... 13 Appendix 1 ..................................................................................................................... 17 Appendix 2 ..................................................................................................................... 18 Appendix 3 ..................................................................................................................... 19** ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 2 of 25|New Machar| Trustees’ Annual Report Year-end 31st December 2024 ## **Reference and Administrative Information** **Charity Name:** New Machar Parish Church **Charity Registration No:** SC024017 **Congregation Reference No:** 331987 **Contact Address:** 16 School Road Newmachar Aberdeenshire AB21 0WB ## **Trustees:** ## **Principal Office-bearers:** Minister: Interim Moderator: Session Clerk: Treasurer: **Independent Examiner:** **Bankers:** Virgin Money PLC 62 Union Street Aberdeen AB10 1WD ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 3 of 25|New Machar| Trustees’ Annual Report Year-end 31st December 2024 ## **Structure, Governance and Management** ## **Governing Document** The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form). ## **Recruitment and Appointment of Trustees** Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. ## **Organisational Structure** The Kirk Session has the minister as Moderator. The Kirk Session meets six times throughout the year for ordinary business, dealing with all matters’ temporal and spiritual. On occasions _in hunc effectum_ or _pro re nata_ meetings may be called. The Kirk Session has a Finance Committee and a Property Committee. These Committees meet regularly to consider financial and property matters, and then make a report to the Kirk Session, which may or may not accept any recommendations contained in the report. In addition to these committees the Kirk Session has established five congregational Teams – consisting of elders and members of the congregation. These Teams are Outreach, Worship, Discipleship, Fellowship and Ministry. Team Leaders Meetings are held usually about three times per Session and the Kirk Session receive regular reports from the Team meetings and Team Leaders Meetings. Ultimately the Kirk Session has the responsibility for approving, or otherwise, the plans put forward by the Teams. ## **Objectives and Activities** The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every Parish in Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. The Public Worship of Almighty God is observed every Sunday morning. Throughout 2024 morning worship was held at 10.30 am. All our services are open to all, irrespective of whether they are members of the congregation. In addition to our regular diet of worship we also hold regular Communion services led by the Moderator or OLM, and additional services to celebrate the significant Christian festivals of Christmas, Easter and Pentecost. There are several activities run by the New Machar Parish Church which meet regularly, viz: COOL (Children of Our Lord) club on Sunday afternoons; TNT (Tea and Testimony), LAFF (Ladies Fellowship and Friendship), Café Church during the summer, a weekly Book Study Group, a weekly Bible Study Group and a weekly Prayer Meeting. Several community groups meet in The Pathway Centre during the week. In addition, we have contact with the local Scout and Guide Movement. They attend worship on Remembrance Sunday and for their Founder’s Day (Scouts) and Thinking Day (Guides) Service in February. The Brownies have also visited the church as part of their weekly activities. ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 4 of 25|New Machar| Trustees’ Annual Report Year-end 31st December 2024 A new group started meeting in the Pathway Centre Called MEN United which meets weekly in the Pathway Centre. Its aim is to support overall wellbeing and mental health among men of all ages, providing an opportunity for them to connect in positive meaningful activities, enhancing their overall wellbeing and mental health. We are pleased to provide this community space for them to meet. ## **Achievements and Performance** Sunday Worship services were led by (OLM) as well as occasional services led by the Eldership and Congregational Teams. Joint services are held on the first and third Sunday. As the parish church, New Machar continues to provide funeral services and spiritual support for the bereaved. In 2024 we lost 10 members through death, had 0 members leave by Certificate of Transference, and added 0 new members from outside the denomination. During the year 14 funerals were held, 1 wedding was officiated, and 0 baptisms were performed. We sought to live up to our new joint Mission Statement: **Building meaningful relationships with God, each and other and the community… Reaching up, reaching in, reaching out** . This was achieved through elders keeping in touch with members in their districts and praying for them. Our Children & Youth Leader continued to maintain a strong link with New Machar Primary School through visits to the school, as well as pupils visiting the church at harvest time to appreciate the Providence of God, and at Christmas to make Christingles with some of the classes. Throughout 2024, the Kirk Session was led by up till his retirement from the ministry on October 31[st] , following which the (OLM and Locum Minister) acted in this capacity. In May, three new elders were ordained increasing the number sitting on the Kirk Session from 11 to 14 elders. In February 2025, the was appointed as Interim Moderator leading the Kirk Session into the forthcoming vacancy. The COOL club continues to meet monthly in the Pathway Centre with about 15–20 primary school aged children attending. The meetings involve playing games, enjoying craft, singing, and hearing stories of Jesus. A joint Holiday Club with our linked church was held during the summer, where we shared our love for God with the children through the parables of Jesus with over 30 children attending. This was followed by a Pudding and Praise event to celebrate our children. A long-term commitment was made to sponsor a school child, , based in Burkina Faso through _Compassion UK_ (part of _Compassion International_ ) which seeks to help those living abroad in impoverished areas. The scheme entails providing financial support for his educational needs between the ages of 11 to 22 years of age. Additionally, the COOL club regularly send and receive letters to Kevin. The Pathway Centre is helping us in our mission to the community, as well as offering a muchneeded extra facility for both the church and the community. Monthly coffee mornings have resumed allowing us to donate to charities and local community groups. The fabric of the church building and the manse continues to be maintained in accordance with our predetermined plans. ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 5 of 25|New Machar| Trustees’ Annual Report Year-end 31st December 2024 A Warm Space Café initiative was undertaken during December and January in support of the needy within our parish. This entailed providing a soup-and-sandwich lunch together with hot beverages for those within our community facing difficulty keeping warm during the seasonal cold weather. ## **Refurbishment of the Sanctuary** A programme of work was approved to refurbish the interior of the sanctuary at a cost of ca. £34k. It entailed preparation of the walls, woodwork and ceiling for repainting. A colour scheme was chosen to enhance the setting of the church as a sacred place of worship. It also included replacement of the existing carpet and extending it throughout church. The refurbishment work commenced in 4Q24 and is expected to be completed during 1Q25. ## **Retiral of Rev Manson Merchant** The demitted as Minister of the linked charge of Dyce and New Machar on October 31[st] following 32 years of devoted service as a Minister of the Word and Sacrament. Growing up in Bucksburn, Manson came to faith as a teenager under the influential ministry of at Newhills. On leaving school, he worked for the Clydesdale Bank at their branches in Bucksburn and Dyce (both since closed) before receiving the call to the ministry. After graduating in Theology from Aberdeen University, he undertook his period as a Probationary Minister in Northfield, before taking up his first charge at Inverkip on the Clyde estuary. Following 5 years at Inverkip, Manson crossed the Atlantic serving for 2 years as Youth Pastor at Sea Island Presbyterian Church in Beaufort, South Carolina. On returning to Scotland, he served as Locum Minister in Inverurie before being called to New Machar in 2002. Manson remained at New Machar for 7 years, overseeing the extension of the church building to provide additional space for the life and work of the congregation. Enlargement of the building was not without controversy—graves adjacent to the property needed relocating, which was opposed by some in the village. Nevertheless, common sense prevailed, and the building work went ahead. Thereafter, Manson was called to Dyce Parish Church moving from the shire to the city, ministering there for 16 years. In January 2023, following a reduction in the number of parishes within the Church of Scotland, he renewed his bonds with Newmachar as minster of the newly formed, linked charge of Dyce-New Machar. During his two terms with New Machar Parish Church, he ministered to the congregation and community for a total of 9 years. In 2024, a service of thanksgiving was held on October 6[th] when Manson preached for the last time as minister of the linked charge. We thank God for the many years of service Manson gave to the preaching and teaching of the Holy Scriptures within our parish and beyond. He will be especially remembered for his pastoral care, and the countless weddings and funerals conducted by him, used as opportunities to reach the unsaved. Lastly, he will be fondly remembered as a man of God, a man of faith and a man of prayer. 2024 Annual Report and Accounts Congregation 331987 Page 6 of 25 New Machar Trustees’ Annual Report Year-end 31st December 2024 ## **Vacancy** The following which the Minister. demitted from the ministry upon his retiral on 31[st] October 2024 , an OLM with the linked parish, was appointed Locum In February 2025, the was appointed as Interim Moderator, following which permission is awaited from Presbytery to call a minister. ## **Financial Review** ## **Income** The principal source of income for New Machar Parish Church for year-end 31[st] December 2024 was regular offerings including Gift Aid offerings. The income of £54,361 from this source shows an increase of £1,936 over 2023. The Congregation’s income from all sources in 2024 was £88,657 compared to a figure of £84,613 for 2023 showing increase of £3,744. Most of the increase was attributed to rental income from the manse, hiring out of the Pathway Centre for communal use, and an increase in giving through Gift Aid. It is noted that income from ‘Weddings and Funerals’ was £720 in 2024 compared to £1,460 in 2023. Income of £913 was raised from ‘Coffee Mornings’ in 2023 compared to £1,115 during 2023. Respective third-party collections of £1,738 and donations of £1,607 are itemised on pages 1718. ## **Expenditure** Outgoings for 2024 increased to £67,915 up from £52,938 in 2023, mainly due to the cost of refurbishing the sanctuary. In addition, a further £58,000 was used to purchase Church of Scotland investments bringing total expenditure to £125,915. ## **Financial Status** At 31[st] December 2024, the church held unrestricted cash funds of £25,123. Additionally, the following funds are held centrally by the Church of Scotland: - COSIT[(*) ] Deposit Growth and Income Funds of £.103,912.84 as shown in Appendix 1 - General Trustees for the Benefit of the Congregation (see Appendix 2) valued at £8,971.50 ## _(*) Church of Scotland Investors Trust._ ## **Reserves Policy** New Machar Church aims to hold a reserve fund in its current bank account to cover a minimum of 3 months’ regular operating costs. This policy is reviewed annually. It is currently estimated to be ca. £13,500. ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 7 of 25|New Machar| Trustees, Annual Report Year-end 31st December 2024 Statement of Trustees, Res onsibilities The members of the Kirk Session tnust prepare fmancial statemenls which give sufficient delail to ellable an appTeciation of tlie h"allsactioDs of the Church di￿￿8 the financial yeat. The of the Kirk Session are responsible for keeping proper accounting records which, on i'eqiiest, miist i'eflecl Ibe fillallcial position of the CILi]rch at that li￿e. This miisl be done to ellsi￿e that the fiiiancial state￿elltS cojnply with the Charities and Trustee Investtnent (Scotland) Act 2005, the Ch￿]tIeS Accoullts (Scotland) Regulations 2006 and the Regulations Anelll Congregational Finance approved by the General Assembly of the Church of Scotland Ill 2007. They are also i'esponsible for safeguarding the assets of the Cburcb alld must lake i'easollable steps for the prevenlion an(Vor detection of fraud and otber irregularities. Approved by the Trustees on 19 m￿'ch 2025 and signed on their behalf.. 2024 Annual Report and Accoun1S Con8regation 331987 Pago 8 of 25 New Mach3r Trustees’ Annual Report Year-end 31st December 2024 ## **Independent Examiner’s Report** ## **Report to the Trustees of New Machar Parish Church** I have examined and reported on the accounts of the charity for the year ended 31[st] December 2024. ## **Respective Responsibilities of Trustees and Examiners** The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. ## **Basis of Independent Examiner’s Statement** My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. ## **Independent Examiner’s Statement** In the course of my examination, no matter has come to my attention which: - 1) gives me reasonable cause to believe that in any material respect the requirements: - a) to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and; - b) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or; - 2) in my opinion, requires further examination to enable a proper understanding of the accounts to be reached. Date: 31 MARCH 2025 ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 9 of 25|New Machar| Trustees’ Annual Report Year-end 31st December 2024 ## **Receipts and Payments Analysis** ||||**UNRESTRICTED**|**RESTRICTED**|**ENDOWMENT**|**TOTAL**
**31**
**DECEMBER**
**2024**|
**TOTAL 31**
**DECEMBER**
**2023**| |---|---|---|---|---|---|---|---| |Receipts|Notes||||||| |4
1||Activities
for
Generating
Funds|913|0|0|913|1,115| |||Bank and
Deposit
Income|0|0|0|0|1,804| |||Donations|54,361|0|0|54,361|52,425| |||Legacies|5,078|0|0|5,078|5,000| |||_SUB TOTAL_|60,352|0|0|60,352|60,344| ||||||||| |||Grants|0|0|0|0|0| |||Other
Receipts|0|0|0|0|0| |||Other
Receipts-
Utility,
Local
Authority
refunds|1,077|0|0|1,077|673| |||Other
Receipts-
Life and
Work|0|0|0|0|0| |||Income
from
Weddings
and
Funerals|720|0|0|720|1,460| |||Collections
for Staff
Retirements|1,030|0|0|1,030|0| |||Rental of
premises|24,881|0|0|24,881|20,675| |||Transfers
from
Deposits to
General
Funds|597|0|0|597|0| |||Sale of
assets|0|0|0|0|0| |||Sale of
investments|0|0|0|0|0| |||_SUB TOTAL_|28,305|0|0|28,305|22,808| |**TOTAL**
**RECEIPTS**|||**88,657**|**0**|**0**|**88,657**|**83,153**| |CofS Validation
Check||TRUE|||||| ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 10 of 25|New Machar| Trustees’ Annual Report Year-end 31st December 2024 |**PAYMENTS**|**_Notes_**||**UNRESTRICTED**|**RESTRICTED**|**ENDOWMENT**|**TOTAL**
**31**
**DECEMBER**
**2024**|
**TOTAL**
**31**
**DECEMBER**
**2023**| |---|---|---|---|---|---|---|---| |||**Costs of**
**generating**
**funds**|**0**|**0**|**0**|**0**|**0**| |||**Charitable**
**activities**|**(66,775)**|**0**|**0**|**(66,775)**|**(52,282)**| |||**Expenditure**
**for Staff**
**Retirements**|**(1,100)**|**0**|**0**|**(1,100)**|| |||**Expenditure**
**for Linked**
**Charge **|**0**|**0**|**0**|**0**|**(656)**| |||**Purchase of**
**Investments**|**(58,000)**|**0**|**0**|**(58,000)**|| |||**Governance**
**costs**|**(40)**|**0**|**0**|**(40)**|**0**| |**TOTAL PAYMENTS**|**_5_**||**(125,915)**|**0**|**0**|**(125,915)**|**(52,938)**| |**CofS Validation Check**|||**TRUE**||||| ||||||||| |**INCOME/EXPENDITURE**
**SURPLUS/(SHORTFALL)**|**_Notes_**||**(37,258)**|**0**|**0**|**(37,258)**|**30,215**| ## **Bank and Deposit Balances** |Bank and Deposit Balances|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL|
TOTAL| |---|---|---|---|---|---|---| ||||||31|31| ||||||DECEMBER|DECEMBER| ||||||2024|2023| |General Funds||25,123|0|0|25,123|62,381| |TOTAL BANK AND DEPOSIT||25,123|0|0|25,123|62,381| |BALANCES||||||| |CofS Check|||||TRUE|| ## **Statement of Balances** |Statement of
Balances|Notes||UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL
31
DECEMBER
2024|
TOTAL 31
DECEMBER
2023| |---|---|---|---|---|---|---|---| ||||||||| |TOTAL BROUGHT
FORWARD AT 1
JANUARY 2024|||62,381||||82,110| ||||||||| |Excess of Receipts
over Payments for
2024|||(37,258)||0|(37,258)|30,215| |CofS Validation
Check|||TRUE||||| ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 11 of 25|New Machar| Trustees, Annual Report Year-end 31st December 2024 StaterneTrt of Balatbces Note5 UNRESTRICTED RESTRICTED ENDOWMENT TOTAL 31 DECEMBER 2024 25,123 TOTAL 31 DECEMBER 2023 TOTAL FUNDS CARRIED FORWARD TO 2025 25,123 112,325 Cofs Validation TRUE TRUE Check Investtnents at Market Value Notes UNRESTRICTED RESTRICTED ENDOWMENT roTAL 31 TOTAL 31 DECEMBER DECEMBER 2024 2023 Cost 70,005 103,913 103,913 408 TOTAL ASSErs 25.123 103,913 129,036 112.733 The accounts were approved by tbe Kirk Session on 19 March 2025. For and on behalf of the Kirk Session. 2024 Annual Report and Accoun1S Con8regation 331987 Pago 12 of 25 New Mach3r Trustees’ Annual Report Year-end 31st December 2024 ## **Notes to the Accounts** ## **(1) Rental of Premises** The following is a breakdown of the income from rental of premises: |The Manse|£15,600| |---|---| |The Pathway Centre|£9,221| |The Church Building|£160| |**Total**|**£24,981**| A refundable deposit of £1,200 for rental of the manse is retained within General Funds. ## **(2) Trustee Remuneration and Related Party Transactions** During the year, the following trustees received remuneration: - , a member of the Kirk Session, received £3,858 as Church Officer. Related party transactions included: - - - received £6,708 as Church Administrator. received £1,638 as Church Cleaner. received £1,340 as Church Cleaner. ## **(3) Movement of Funds** |Movement In Funds|Notes|Jan-24|RECEIPTS|PAYMENTS|TRANSFERS|TOTAL
31
DECEMBER
2024| |---|---|---|---|---|---|---| |General Funds||62,381|88,657|(125,915)|0|25,123| |TOTAL FUNDS||62,381|88,657|(125,915)|0|25,123| The Statement of Balances and Movement in Funds are reconciled to Church of Scotland Investor Certificates (dated 28[th] January 2025) and the Church General Fund bank statement at 31 December 2024. Following clarification provided by Church of Scotland General Trustee Finance Manager, funds that are part of the Consolidated Fabric Fund (those in accounts 50, 55, 56, 66, 70, 71, 76, 85) do not belong to the congregation, and are not included within Church accounts. These are balances held and controlled by the General Trustees, but restricted for use for the benefit of the congregation. These should not be recognised in Church accounts, but instead disclosed as funds held by the General Trustees as shown in Appendix 1. The General Fund is for day to day operating income and expenditure. ## **(4) Analysis of Donations** |**DONATIONS**|**UNRESTRICTED**|**UNRESTRICTED**|**RESTRICTED**|**ENDOWMENT**|**ENDOWMENT**|**TOTAL**
**31 DEC 2024**|
**TOTAL**
**31 DEC 2023**| |---|---|---|---|---|---|---|---| |1104: Tax Recovered||9,817|0|0||9,817|8,538| ||||||||| |||2024 Annual Report and Accounts||||Congregation 331987|| |||Page 13 of 25||||New Machar|| Trustees’ Annual Report Year-end 31st December 2024 |**DONATIONS**|**UNRESTRICTED**|**RESTRICTED**|**ENDOWMENT**|**TOTAL**
**31 DEC 2024**|
**TOTAL**
**31 DEC 2023**| |---|---|---|---|---|---| |1105: Ordinary Offerings|2,573|0|0|2,573|3,156| |1106: Other Offerings|0|0|0|0|208| |1107: WFO (Gift Aid)|40,104|0|0|40,104|37,919| |1113: Donations|130|0|0|130|| |1122: Children and Youth
MinistryIncome|0|0|0|0|69| |1135: Collections for Third
Parties|1,738|0|0|1,738|2,535| |**TOTAL DONATIONS**|**54,361**|**0**|**0**|**54,361**|**52,425**| |CofS Validation Check
TRUE|||||| ## **(5) Analysis of Payments** |**PAYMENTS**|**UNRESTRICTED**|**RESTRICTED**|**ENDOWMENT**|**TOTAL**
**31 DEC 2024**|
**TOTAL**
**31 DEC 2023**| |---|---|---|---|---|---| |2201: GTG Contributions|(8,177)|0|0|(8,177)|(9,913)| |2209: Presbytery Dues|(1,869)|0|0|(1,869)|0| |2205: Expenditure for Linked
Charge|(313)|0|0|(313)|(656)| |2214: Ministry Travel Expenses|0|0|0|0|(36)| |2240: Church Officer Salary|(3,858)|0|0|(3,858)|(3,930)| |2242: Organist Salary|0|0|0|0|(145)| |2244: Church Administrator
Salary|(6,708)|0|0|(6,708)|(4,680)| |2246: Church Cleaner Salary|(2,978)|0|0|(2,978)|(3,235)| |2248: Beadle Fee|0|0|0|0|(90)| |2250: Photocopier Lease Costs|(1,511)|0|0|(1,511)|(1,392)| |2251: Stationery, Postage,
Office Supplies & Magazine|(270)|0|0|(270)|(492)| |2252: Photocopying|(93)|0|0|(93)|(77)| |2253: Church Telephone and
Internet Services|(1,168)|0|0|(1,168)|(1,169)| |2255: Church Computer
Support|(285)|0|0|(285)|(1,761)| |2256: AV Facilities Upgrade|0|0|0|0|(10,765)| |2260: Parish Linkage with Dyce|0|0|0|0|(120)| |2266: Choir and Music
Expenses|(385)|0|0|(385)|(384)| |2267: Worship Accessories|(730)|0|0|(730)|(48)| |2273: Outreach|(35)|0|0|(35)|0| |2274: Worship|0|0|0|0|(9)| |2275: Fellowship|(1,205)|0|0|(1,205)|(677)| |2276: Ministry|0|0|0|0|(45)| |2277: Discipleship|(62)|0|0|(62)|0| ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 14 of 25|New Machar| Trustees’ Annual Report Year-end 31st December 2024 |**PAYMENTS**|**UNRESTRICTED**|**RESTRICTED**|**ENDOWMENT**|**TOTAL**
**31 DEC 2024**|
**TOTAL**
**31 DEC 2023**| |---|---|---|---|---|---| |2278: Children and Youth
MinistryExpenses|(1,429)|0|0|(1,429)|(759)| |2280: Accountancy Fees|0|0|0|0|0| |2300: Church Fabric
Maintenance|(17,661)|0|0|(17,661)|(1,036)| |2303: Church Electricity|(6,623)|0|0|(6,623)|(3,013)| |2307: Church Insurance|(1,120)|0|0|(1,120)|(1,117)| |2308: Cleaning Materials and
Services|(87)|0|0|(87)|(214)| |2320: Manse Fabric
Maintenance|(4,337)|0|0|(4,337)|(474)| |2326: Manse Insurance|(250)|0|0|(250)|(247)| |2343: Pathway Centre
Electricity|(867)|0|0|(867)|(392)| |2344: Pathway Centre Gas|(1,346)|0|0|(1,346)|(1,831)| |2345: Pathway Centre
Insurance|(1,028)|0|0|(1,028)|(964)| |2360: Pathway Centre Fabric
Maintenance|(773)|0|0|(773)|(467)| |2365: Donations to Third
Parties|(1,607)|0|0|(1,607)|(2,930)| |2391: Audit or Independent
Exam|0|0|0|0|0| |2392: Preparation of Accounts|(40)|0|0|(40)|0| |2393: Legal Costs
(Governance)|0|0|0|0|0| |2394: Loan Repayment|0|0|0|0|0| |2440: Expenditure for Staff
Retirement|(1,100)|0|0|(1,100)|1| |2466: Purchase of Investments|(58,000)|0|0|(58,000)|| |**TOTAL EXPENDITURE**|**(125,915)**|**0**|**0**|**(125,915)**|**(52,938)**| ## **(6) Minister’s Stipend** All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. ## **(7) Collections/Donations (Third Parties)** |**Donations/Collections for**
**Third Parties (included in**
**Income and Expenditure)**|**UNRESTRICTED**|**RESTRICTED**|
**ENDOWMENT**|**TOTAL**
**31 DEC 2024**|
**TOTAL**
**31 DEC 2023**| |---|---|---|---|---|---| |1135: Collections for Third
Parties|1,738|0|
0|1,738|2,535| |2365: Donations to Third
Parties|(1,607)|0|
0|(1,607)|(2,930)| |**TOTAL DONATIONS FOR**
**THIRD PARTIES**|131|0|
0|131|(598)| 2024 Annual Report and Accounts Page 15 of 25 Congregation 331987 New Machar Trustees’ Annual Report Year-end 31st December 2024 |**COLLECTION FOR THIRD PARTIES**|**2024**|**2023**| |---|---|---| |Dyce Church Food Bank|78|83| |Aberdeen Cyrenians|0|203| |Christians Against Poverty|0|100| |Christian Aid|0|279| |CLAN|0|120| |Christian Aid|359|331| |Summerhill House|0|100| |The Living Well Café (Brimmond)|440|100| |Friends of Balmedie House|505|320| |Forget-Me-Knot Dementia Café (Banchory)|0|80| |First Responders Newmachar|0|225| |MacMillian Cancer|0|150| |Royal Scottish Agricultural Benevolent Institute|156|134| |Newmachar School|200|0| |Barnabas Aid|0|310| |**TOTAL COLLECTED**|**1,738**|**2,535**| |**DONATIONS TO THIRD PARTIES**|**2024**|**2023**| |---|---|---| |Dyce Church Food Bank|78|83| |Dyce Church (communal Christmas lunch)|0|175| |Christian Aid (earthquake appeal)|0|279| |CLAN Cancer Support|0|120| |Christians Against Poverty|0|320| |Friends of Balmedie House|505|320| |Christian Aid|359|331| |Summerhill House|0|100| |The Living Well Café (Brimmond)|440|100| |Forget-Me-Knot Dementia Café (Banchory)|0|80| |Aberdeen Cyrenians|0|203| |MacMillan Cancer|0|150| |Royal Scottish Agricultural Benevolent Institute|156|134| |Barnabas Aid|0|310| |Newmachar School|200|0| |Giving Tree (Newmachar School)|69|0| |First Responders (Newmachar)|0|225| |**TOTAL DONATED**|**1,607**|**2,930**| ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 16 of 25|New Machar| Trustees’ Annual Report Year-end 31st December 2024 ## **1441** ## **00000202202020Appendix 1** ## **Church of Scotland Congregation Investments** |**FUND**|**Cost of Units**|**31 DEC 2024**| |---|---|---| |BuildingProject Fund|---|27.51| |General Congregation Purposes(Deposit Fund)|---|32,908 .31| |General Congregation Purposes(Growth Fund)|25,004|
25,564.66| |General Congregation Purposes(Income Fund)|45,001|
45,412.36| |**TOTAL**|**70,005**|**103,912.84**| 2024 Annual Report and Accounts Congregation 331987 Page 17 of 25 New Machar Trustees’ Annual Report Year-end 31st December 2024 ## **Appendix 2** ## **Funds held by the Church of Scotland General Trustees for the Benefit of the Congregation** |**FUND**|**TOTAL**
**31 DEC 2024**|**MARKET VALUE**
**31 DEC 2024**| |---|---|---| |50 Consolidated Fabric Fund(Revenue)|2,033|2033.06| |56 Consolidated Fabric Fund(Capital)|0|---| |70 Individual(Expendable) _(*)_|6,538|6,938.44| |71 Individual Funds(Revenue)|6,326|---| |76 Individual Funds(Capital)|46|---| |**TOTAL**|**8,405**|8971.50| - _(*) For maintenance of Crombie Memorial Window._ ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 18 of 25|New Machar| Trustees’ Annual Report Year-end 31st December 2024 ## **Appendix 3** ## **Independent Examiner Checklist** ## THE CHURCH OF SCOTLAND Checklist for Examination of Congregational Accounts RECEIPTS & PAYMENTS ## **Presbytery: North-East and Northern Isles Presbytery** ## **Congregation** : **331987** **Is the total income less than £250,000?** |Yes
X|No| |---|---| |X|| ## **If ‘No’ then Receipts and Payments cannot be prepared** Do the annual Accounts as presented to Presbytery fulfil the Regulations for Congregational Finance of the General Assembly and the requirements of the Charities Accounts (Scotland) Regulations 2006 by showing details of: ## **Trustees’ Report** |**1.**


**2.**



**3.**


**4.**



**5.**


**6.**


**7.**


**8.**


**9.**
|Registered name of the congregation
Congregation’s Scottish charity number (SC024017)
(also to be shown on front cover of accounts) -not the tax
reference
Contact address of the congregation
Name of anyone who has been a charity trustee at any time from
the start of the period covered by the accounts up to the date the
accounts were
approved by the trustees
Particulars of the constitution or governing document of the
congregation
A description of how charity trustees are recruited and appointed
The purposes of the charity
The organisational structure of the congregation
A summary of the main activities of the congregation and
achievements in|Yes
X
X
X
X
X
X
X
X|No| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 19 of 25|New Machar| Trustees’ Annual Report Year-end 31st December 2024 |the period

**10.**
A description of the policy the trustees have adopted to determine
the level of reserves to be held by the congregation, including:

- the level of reserves held

- why they are held

- the amount and purpose of any designated fund, and the likely
timing of
any expenditure that has been set aside for the future

**11.**
Signed and dated by a trustee on behalf of all the trustees|X| |---|---| ||| ||X| ||| ||X| ||| ||X| ||| ||X| ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 20 of 25|New Machar| Trustees’ Annual Report Year-end 31st December 2024 ## **Receipts and Payments Account** |**Receipts**
**1. **Donations (including Gift Aid tax recovered)

**2. **Legacies

**3. **Grants

**4. **Receipts from fundraising activities

**5. **Gross receipts from trading (unlikely for a Church)

**6. **Receipts from investments other than land & buildings

**7. **Rent from land and buildings

**8. **Receipts from General Trustees

**9. **Proceeds from sale of fixed assets

**10. **Proceeds from sale of investments

**11. **Split of receipts between different categories of funds

**12. **Comparative figures for previous year

**Payments**
**1.**
Payments for fundraising activities

**2.**
Gross trading payments

**3.**
Investment management costs

**4.**
Payments relating directly to charitable activities, detailing material
items

**5.**
Grants and donations relating directly to charitable activities

**6.**
Governance costs relating to:
- Independent examination

- Legal costs associated with constitutional matters or legal advice|Yes
X
X
X
X
X
X
X
X
X
X
X
X|No|N/
A| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||X| ||||| ||||| ||||| ||||X| ||||| ||||X| ||||| ||||X| ||||| ||||X| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||X| ||||| ||||X| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||X||| ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 21 of 25|New Machar| Trustees’ Annual Report Year-end 31st December 2024 |**7.**
Purchase of fixed assets

**8.**
Purchase of investments

**9.**
Split of payments between different categories of funds

**10.**
Comparative figures for previous year|X| |---|---| ||| ||X| ||| ||X| ||| ||X| ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 22 of 25|New Machar| Trustees’ Annual Report Year-end 31st December 2024 ## **Statement of Balances** |**Statement of Balances**|**Statement of Balances**|**Statement of Balances**|| |---|---|---|---| |**1.**
Cash and bank balances at end of period
(including amounts held with Investors Trust Deposit Fund)

**2.**
Reconciliation with balances at beginning of period

**3.**
Summary of investments at market valuation
(including amounts held with Investors Trust Growth and Income
Funds)

**4.**
Summary of other significant assets at valuation (if available) or
cost
(NB must be at valuation where valuation is less than cost)

**5.**
Total estimate of significant liabilities at period end

**6.**
Signed and dated by a trustee on behalf of all the trustees
**Notes to the Accounts**
**1.**
Nature and purpose of the different funds held by the
congregation,
including any restrictions on their use

**2.**
Amount of remuneration paid to a charity trustee or person
connected to
a charity trustee or a statement that no such remuneration was
paid
(excluding minister’s stipend but including Voluntary Additional
Payment where appropriate)

**3.**
Total amount of expenses, if any, paid to charity trustees and the
number
of charity trustees receiving expenses (including minister’s travel,
Council
Tax, etc). Or a statement that no such expenses were paid.

**4.**
A note detailing the arrangements for minister’s stipend

**5.**
Details of any other separately registered charities, trusts etc which
are
under the control of some or all of the congregation’s charity
trustees

**6.**
Any further information required to reasonably assist the reader to|||Yes
X
X
X
X
X
X
X
X
X
X
| ||2024 Annual Report and Accounts|Congregation 331987|| ||Page 23 of 25|New Machar|| Trustees’ Annual Report Year-end 31st December 2024 understand the statement of accounts X ## **Independent Examiner’s Report** **1.** Independent Examiner’s Report should not be dated before the date the Trustees approved the Accounts **2.** Full name and address of Independent Examiner should be given **3.** Independent Examiner’s Report should be signed by an individual and not by a firm of Accountants X X X 2024 Annual Report and Accounts Congregation 331987 Page 24 of 25 New Machar Trustees’ Annual Report Year-end 31st December 2024 ## **Also confirm that the following figures agree with each other:** |**nfirm that the following figures agree with each other:**||| |---|---|---| |**1. **Excess of Receipts and Payments per the Receipts and Payments
Account. £37,258
**AND**
Excess of Receipts and Payments per the Statement of Balances.
£37,258
**2. **Total Bank and Deposit Balances per the Statement of Balances.
£25,123
**AND**
Total Funds per the Movements in Funds Note. £25,123
**3. **Total Receipts per the Receipts and Payments Account. £88,657
**AND**
Total Receipts per the Movements in Funds Note. £88,657
**4. **Total Payments per the Receipts and Payments Account. £125,915
**AND**
Total Payments per the Movements in Funds Note. £125,915
**5. **Total Donations per the Receipt and Payment Account. £54,361
**AND**
Total Donations per the Analysis of Donations Note £54,361|Yes
X
X
X
X
X|No| |||| |||| |||| |||| |||| |||| |||| |||| ||X|| ||2024 Annual Report and Accounts|Congregation 331987| |---|---|---| ||Page 25 of 25|New Machar|