THE CHURCH OF SCOTLAND ABERDEEN BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND CONGREGATKON NUPABER: 311898 ScO￿lSH CHAIUTY IYUMB£R: SC027440 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ABERDEETr* BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2D24 The Trustees present their annual report and finmcial ststements for the year ended 31 D¢¢ember 2024 for Aberd¢en Bridge of Don St Columba's Chur¢h of Scotland (hetein referred to St Ctslumba's Church or the Chur¢hl. The financial 5¢4teTnents comply with th¢ Gtn¢ral As5ernbly RcgulatiOn5 foi Congregational Finance. the Charitics and Ttust¢e IiLV¢5ttllcnt (Scotland) Act 2005 and th¢ Chatities Accounts (Scotlandl Regulation5 2006 (as artk¢ndedl. Objettive5 athd attivities The Church of Scotland is Trinitarian in do¢trine. Reformed in tradition And Presbyterian in polity. li exists to glorify God and to work for the advancement of Chrxst's Kingdom throughout the world. As a national Church, it acknowldge5 a distinclive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a tcrtitorial minastry. It co- operates with other Churches in variolls e¢umenieal bodies it) Seoiland and beyond. Servi¢eg of Worshlp 2024 has brought a 5i8nilicant change to St Columba's church a5 our minister of 33 years. September. The months preceding his reliremeni were spent considering how we would ensure eolltinuily of his excellent bible achjng and it has biiTI tlidt 2 number of elders otheT ¢0￿￿egatIOn members have stepped forward to lead services and preach. a long t¢nn fti¢nd of the Congiegaiion, was apwsnted as Enterim Moderatvi by the Presbytery of the Nort Ea51 an e Northern 151¢5 and has been supportive itl term5 of preachirlg and leadiag the sacra¥n¢nl of the Lord's supper. as w'ell as taking some funeral services. He Ès chairing the Kirk Session and guiding usprayerfully through ourperiod of vacancy. Other locums have helped with funeral Services and to the year-end WOTship services were well attended and no dis¢emible d)ange ill ¢omgr¢gation numbers baye been notA¢ The year that has come io An end marked by a regular &ttendat)¢e At worship ￿rviCeS on Sunday mornings. wth online option5 still offered and b¢ing used by those not able tts #tlcnd in P¢Tson because of infirmity or being away from homc. Thos¢ who attend an-per50Tt W015hip within the church buildiTLg aTe able lo enjoy fellowship and have made friendships and relationships which suslain through good tim¢5 and bad. They have been able lo experience ihc joy of friendship and a sense of liappiness wit]iin the life of the church is evident. It is hard to tnterpret the statistic$, but Èt is apparent that live-streamed worship does meet a very genuine need. Th¢ numb¢rs of prop1¢ ¢onn¢cLing with this varies over tim¢ but th¢ encouraging number of thos¢ that do so is su¢h that we ¢onsid¢r this as a mi55ion and ministry opportullity. and it will be rrriewtrj at tegular int¢Fvals. In th¢ course of the year, there were regular intergenerational Sunday services, some in ¢afé sryle, which has been welcomed by most of the ¢ongreg4tion. These services gEve an opp¢)rtunity for all ages to worship Ineaning￿llY together and are valued as a way of connecling thc varicd &8C 8roups of the congregation. Here are sorn¢ of the thlngs that we have been able to do In 2024: Senior Citizens During 2024 wc were deliglltcd to continuc our monthly service5 ID Hamewith Shelt¢rcd Hou5iDg co￿P1￿. Tbcre are on aV¢Fage around 12 people ati¢nding these s¢rvic¢s. We also off¢red social events in Hamewith. In Denmore Court, a very sh¢lt¢red complex our pansh, infottnal church s¢rvi¢es ￿started aTh¢r a long break caused by COVID; we hope to extend the social evellts offered in this setting. The residents of tkn"s ¢omplex ar¢ very fr811 and th¢ numbers able to atl¢nd services are small. but we hope to see an increase as wt establish these services. The Friendship Group continues to SUPPOFt our elderly members both socially and pastordlly. Intergeneratlonal Worshlp & Minlstry We continued to work ¢0 increase th¢ Connection betsveen all ages irt our church family. recognisitjg the value of learning from one aTLOthci a5 wc wurship, setve And play tug¢th¢r. Regular 'AII-Together' Se¢vi¢es allowed children and adults to Worship and Icarn together. Soup and Singalong events w¢r¢ held at iegulw poitits over 2024 encournging all &ges to Stay for a fr¢¢ lunch of soup attd cn]sty bread and then join in a singalong of our favouritc hytDll5 and choruses. Tbis a150 served as a way of supptsrting Atjy who were sffijggling with the cost of eating or heating their hoTnes. ABERDEEN BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Our Mission9ry Partners Ther¢ are still Missionarie5 in Asia and SpaiTr whilst our thiid in Papua New Guinea Tetired duritjg the yvdr after many years serving a5 a teacher whilst translating the Bible for Wy¢liffe. The church has continued to receive visits from our misskonary partners and regular new5 report5 and has corresponded with them frequently. Both missionary partners are making very positive and measurable Contrib￿tionS towards the betternient of the lives and ¢sr¢umst2n¢e$ of those with whom they are in cottta¢t. This has influenced St Columba's Church, serving to challellge our own. local r¢sponse to the lives and circumstan¢es of thos¢ in the community around us. Presbytery Mi5sRon Pl%nRing During the year, the Kirk Sessiots has engaged with elders from other churches in order to advance the mission plan that was approved by the Presbytery of Aberdeen and Shetlattd. The plan establ*$he$ area groupittgs and the area grouping In which St Columba's ChuT¢h is involved held interl, 50 a w¢¢kly breakfast Club has been started otTering free hot dTJnks and toast, with equipment being purchased using grant funding from Seeds foT GTOWth. We are excited by the pottnt121 oppoitunities which these activities have led to, wÈth school and cotntnunity educatLOll coll¢ague5 now Fea¢hing out to us to explore further links. 5. Clov¢rhill- Thi5 15 8 new social housing 5chetnc of 536 hornes built on the edge of our parish boundaries, a¢ross a busy nk road with no community spaces yet provided. The children who live h¢T¢ attend schools In our parish and we have started to ty to make links and offer Christian friendship to the residents of this area. Some mission week a¢tivities weie held in the area, 2nd Christmas activities were a150 provided & more outreach will bc takitlg place over the next molltbs. Conclusion The reliral of our long serving minister has led to some significant change5 in the life of the eongregation in the past yeaT. We had to come to ternis with his retiral and accept that things would change. Aftei his retir21 we be¢ame a church waiting to see where God would guide us and waiting for the pre5b￿cry of the North East and Northetn Isles to advise us whether we can call a new minister. but we are tyiiig to wait well, and still movitjg ahead in exciting new ways. We continue to worship the Lord and to try to serve our community. Many positive steps look place over the year, as the report shows, as well as a chapter closing in the life of the congregation. The Trustees look forward to a coming year that builds ott the blessings of the past one, for the good of others and for the glory of God. ABERDEEN BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND TRUSTEES, REPORT {CONTJNUED) FOR THE YEAR ETr4DED 31 DECEMBER 2024 Reference •nd admlnistrntive inform#tion Charity name: Aberde¢n Bridge of Don St Colllmba's Church of Scotland (known as St Columba's Church) Congregation number- 311898 Charity registration Trumber.. SC027440 Opcrdtional address.. Trustee5 TTU5tees whu have seii'ed at any time during the year and up to the date of s2gning these financial 51atement5 ale as follows.. Independent Examiner MHA, 12 Carden Place, Aberdeen, ABIO IUR Ilankers Bank of Scotland plc, 79 Ellon Road, Bridge of Don. Aberdeen. AB23 8BY TrN$tees' responsibuitles In relation to th¢ finAn¢i&l statement$ The charity trustees are rcspon5ible for prqmring a Trustees, annual report alld fjnancial statement5 which give Sufficient detail to enable an appreciation of tbe transactions of the Church during tILe r]nancial yeai. The Tnjstees ar¢ reSpO￿lbIt for keeping proper accountin8 recor(ts which disclose with reasonable accuracy al any lime the rinat)Lsal pvsitioD of the Church and ¢nable th¢m to ¢nsuie that the fjnancial siaiemenis tomply with the CharxiJ¢s and Truste¢ Investment {S¢oilandl A¢¢ 2()05, the ChaTlties A¢counts {S¢otlandl Regulations 2006 {a$ amended) and the Regulation5 Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are a150 responsible for safeguarding the assets of the Church and henc¢ for tsking rcasonablc steps for thc prevetLtion and delection of fraud and other irregul8ritiCS. Approved by the Ttustees and sI￿¢d on their beb81f. Date.. I l May 2025 ABERDEEN BRIDGE OF DOP4 ST COLUMBA'S CHURCH OF SCOTLAND RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Restrieted funds funds 2024 2024 Unre$tritted Re$triet¢d funds furtd$ 2023 2023 Total 2024 Total 2023 Note Receipt5.' Donations and grants Batjk and deposit interest Rental of premises.. hall leis Recetpts from fundraising activities.. coffee tnoEning5. tea5 etc Receipts from charitable activities Collections for third parties Grants received Mis¢ellaneous 91,496 4,671 2.040 6,708 98,204 4.671 2.040 77,036 3.266 2.295 5,706 82,742 3,266 2,295 2,385 334 62 2,447 334 1,453 1.145 1,363 580 1,363 580 919 1.050 1,453 919 1,050 240 1.145 50 Total receipts Payments: Fundraising ¢osts Building costs Local 5taffJng costs National Giving to Grow and wider work Other local costs Amollnts paid out to third parties Govemance costs 113 20,939 8,160 20.575 8,920 20,575 8.920 20,939 8,L60 49,603 12,368 49,603 12,711 1,280 54.362 10,008 54,362 11.540 1,226 343 1,280 1,532 1,226 Total p&yments Net reeeiptsl(payment5) 7,918 6,650 14,568 {12,116} 5,157 16,959) Transfer5 bctwe¢ll fiinds 14 ￿14} 671 67 Surp]u￿(der1e1t} for the year ABERDEEN BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 l. Trustee rtmunerAtion and related party trnllsactions During the ytarunder review, the following transactions with Trustees look place.. Experts¢s of £2.82012023 - £2,089) w¢r¢ reimbursed to six Trustees (2023- three T￿￿tees) during the year. In addition. the Church paid council tsx of £2,70412023 £3,13 1) relating to the Manse on behalf of the Mintster. No other Trustees received reimbursement of expenses imcurred as a result of ¢anying out their duties. No payments were made to TnJ$te¢s for work undertaken or services provided and no Trusiee or a p¢rson related to a Ttustee h2d any personal interest any contract or transaction entered into by the Church duritig the year. During the year a total of £20,250, excludtng Gift Ai(L was donated to the Church by Trnstees. Movements in funds l January 2024 31 December 2024 Receipts Payments Tr8n5fers Restrlcted funds Youth worker Ytsuth mitsislry fund Lisa Smith fund Flower fund Mission partners fund 10 musl ktiow bible stories Third party collections Senior citizen's fund Household hardship project 14,847 798 503 6.447 125 177 21.294 923 4(V) 1271) 1401 40 {571 57 283 29 1,524 (1,2801 1321 527 UNrtstrict¢d fund$ Designated fund5'. Sunday School Summer holiday club UndeT fives group Friendship group Benev()leot fund Childr¢n5' mlT115try fund 749 15531 2,728 653 5.893 656 {3841 14031 (8021 16711 ,021 956 (500} 12501 725 1,568 425 2,151 .300 6,318 57 Total designat¢d funds 12.360 5,521 (5,4781 263 12.666 General fvnd 127 628 91 1481 35 254 Total funds li ABERDEEN BRIDGE OF DOIY ST COLUMBA'S CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 2. MovemeDt5 Rn funds (eontiEkued) Senior citizen's fund.. To pay ihe expenses in ¢onnection with bus trips and outings for oldei people, ix>th member5 and ott-members of the Church. This fund ceased dunng 2024. Flourish project.. Providing a Christian based course to young people focussing on developing a healthy self-esteem and their mental and emotional wellbeing. There was no activiry on this fi]nd d￿rillg the year and with no replaceJnetJt for the Youth Minister imminent, the decision was taken to close this fund. Household hardship proje¢t'. This represeDts motsies received from the co￿# Foundation to support people facing di5advantag¢. The funds can be passed on. either in cash or vouchers, to those experiencing POV¢rty. This fund ceased during 2023. DesRgnkted funds Sunday school". FiNan¢ing the Sunday School and its WOTk. Sumtner holiday club.. Financing the annual children's summer camp held at the Church. Under fives group.. Finantittg a drop-in group for und¢r fives 2nd their car¢rs that Tneet in the ¢hur¢h. Ftiendship group.. FIn9￿cl￿g the activities of the Church's friendship gTOUP. Benevolent fund.. This minister of the Church makes discretionary grants from this fund to help those poorer in the parish who are experiencing financially diffjcult times. Childrtns, milllstry fvnd.. Fund for outreach activities for children in the local community; working with and in schools, attd running holiday activities to spread the good tjews of Jesus to the ehildren. Analy$t$ of donatlon$ gr&nt$ URrestrieted Restricted fuThds funds 2024 2024 Unrestricted Restricted fund5 funds 2023 2023 Total 2024 Total 2023 Offeritjgs WFO Gifi Aided WFO not Gifi Aided Bank SO Gift Aided Bank SO not GTft Aided Gift Aid tax recovered Gift Aid t2x recovered- GASDS Ordillary tsffeiings Other legacy Income Other offerillgs Gift Aided Other offerillgs not Gift Aided Miscellaneous income 5,515 2,753 51.502 4.152 15,440 1,895 2.045 5,515 2,753 56.548 4,452 16,467 1,971 2.178 4,043 2,155 48,644 3,911 13.786 1,407 1.818 4.043 2.155 52.881 4,211 14,586 1,516 1,878 5,046 300 1.027 76 133 4.237 300 800 60 6.790 6.790 190 480 409 383 480 609 383 200 126 13 ABERDEEFI BRIDGE OF DON ST COLUMBA'S CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 5. Analys1$ of PAyment$ UNre5tri¢ted R¢striet¢d funds funds 2024 2024 Unrestritted Restricted funds fund$ 2023 2023 Total 2024 Total 2023 Fundraising c05tS WFO envelopes Building costs Church costs.. Fabric maintenance Major fabric maintenatJ¢e Ga5 and elwtti¢ity Insurance Cleallit]g expenses Manse Losis." Fabric maintenance Major f8bri¢ maintenance Council tsx Capital lten￿ over £l.(X)O 2,117 1,080 7.864 1,620 4.960 2,117 1,080 7,864 1,620 4,960 2,438 3,024 3,745 1,201 4.429 2,438 3,024 3,745 1.201 4,429 230 230 150 2,821 3,131 150 2,821 2.704 2,704 Lo¢al staffing costs Miriister's expens¢s Pulpit supply Youth woiker salary, in¢1 pension Adtllinistrator salary 723 217 723 217 960 480 960 480 8 920 ￿160 Ministry & Mission & Ivider work Giving tt> Grow and wider work Presbytery dues Child sponsorship 46,615 2,220 46.615 2,220 768 52.218 1,440 704 52,218 1,440 704 Other local ¢osts Children's ministry expenses Schools work expenses Activities and outings Printing, stationery and postag¢ Telephun¢ Capital equipment Oth¢r equipment Pllblictty and advertising Training OLEtrea¢h (incl leas and coffee) Mu5lC C05t5 Grant5 and donation5 Tnade Miscellaneous expenses 811 2,021 782 254 382 1.249 1,328 782 254 382 1.249 1,328 2.021 896 I,(M2 896 1,042 2,273 95 2,273 95 994 95 994 95 1,730 1,226 32 1,762 1,226 132 1,245 1,166 1,055 1,166 1,050 350 311 343 Atlloullts plld to thlrd p4rtle5 Governance Costs Independent examiner Other a¢¢ountancy fees 4,200 960 4,200 960 4,200 960 4.200 960 Total payments K5