GARDENSTOWN FREE PRESBYTERIAN CHURCH
REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Charfty Numbw SC028486
LEIPER & SUMMERS
CHARTERED ACCOUNTANTS & BUSINESS ADVISORS
4 CHARLOVE STREET
FIUSERBURGH
AB43 9JE

GARDENSTOWN FREE PResBYfERIAN CHURCH
CONTENTS PAGE
YEAR ENDED 31 DECEMBER 2023
Page
Report ol Trustees
Independent ExamineTS Rewt
Statement of Flnanclal Activitie8
Balance Sh8et
Note8 to the Accounts

GARDENSTOVVN FREE PResBYfERIAN CHURCH
REPORT OF THE TRUSTEES
YEAR ENDED 31 DECEMBER 2023
The truste&s present thelr annual reF￿ and financial ststements of the chanty for th8 year ended
31 December 2023. The financial statements have teen prepared in &cordance wth the a¢¢ounting pOI￿leS
sel out in note 1 to the accounts and CoM￿Y with the Charrties and Trustse Inv8strnent Iscouand)
Act 2LN)5. the Charities Accounts {Scotiand} Regulations 2006 {a$ am9ndgdl and *ounb'ng and
Reporting by Charitss: Stzlement of Rttommonded Practice applrAble to charities prepanng their
accounts in accordance with the Financial Repo￿.ng Standwd applicable in Ihe UK arKJ Repu￿￿ of Ireland
published 16th July 2014.
Scottl8h Charlty Numb
SC028488
Current Appolntmfrnts
Contact Address
Sansannah
37 Bayne Drive
Dingwall
Ross-shi
IV15 9UB
Indepond•nt Ex•mln•r
Chartered Accountants & Buslness Advlsors
4 Charbtte Streel
Fraserburgh
AB43 9JE
R•crultm•nt Ind Appolntrn•nt of Tru810•9
The Elders of the Church are appointed by the thmmunicant memtwship of the ¢ongregation
88 the Trustees ol the Church. A new trustee or new trustees may be appointed in the pl*e
of any one of the trustees who thrwh death, reti￿rnent or any other Cause ceases to be
trustee or who desi￿3 lo be di3ch8rged fr(xn the Irust or vtho refvses or 18 unfit lo act or is
Incapab￿ of acts.ng heran. New trustees can only Ix apF>J'nted by a special meeting of the
communicant member¥hip of Ihe congreg8￿n.
Govgmlng Document
The Ghurch is a trust and purp)ses and rubs of aJminislralw)n are set out in the constitution.
Page 1

GARDENSTOWN FREE PRESBYfERIAN CHURCH
REPORT OF THE TRUSTEES (continued)
YEAR ENDED 310ECEMBER 2023
Ch•rltable Purposqs
The church provld8s lor the public worship of Gc#J, thè preaching of the gospgj of the Lord
J&su$ Christ. the instruction of ¢hiklren and adults and the pyomotion of rel￿R)US. educatDnal
and philanthropk purposes In the k)cal communty.
Actlvltl•8 ond Achl•vem•nt•
During the past year thè work and ministry of the church continuK to all ag8 groups Virough its week
s•rvl¢é$, pastoral care and visttation of th8 ékjoty which is the rgsponsibility of the Minister and elders.
Spiritual caro from the Minister is availabl& th need ari8as. Min*ter keeps the 8e$6ion informed.
The Church wovidos $piritual counsel and guidance lo a wde sect$￿ of the communty. We run o Sabbath
School for children on a Sunday momlng as well as Sunday SeNlces in the morning and the evening.
We have a mid week service on a Wednesday evening and a Friday moming open air seThi¢e in Abtsrdean.
We aL80 ¥eek lo invile others to the serw¢e¥ using Jcck¥l medkg ouuets, Facebook etc. As a congregation
we welcome all members of sOc￿ty into our meetings and eagerty encourage people to attend.
It is our privilege as a t¢al Church congregation to serve Chdst In th6 part of Aberdeenshlre.
Truitse Romunoratlon and Exp•ns
R080lV
After the defKit In the year of £13,48912022 - £11,397) the Charity had accumul8ted unrestrthd funds
lotalling £150,17912022 - £163,668). The trustse's ¢onsider these funds will be 3uffi¢ient to enabb the
Chaiity to continue to fund activths in the fOrth￿￿Ing year.
p￿e2

GARDENSTOWN FREE PRESBrrERIAN CHURCH
REPORT OF THE TRUSTEES Icontlnu•dl
YEAR ENDED 31 DECEMBER 2023
Tru$ts•s' roJpon•lblllth• In rnlation lo the Ilnancl•l 8tat•m•nts
The ¢harity trustees are reSponsi￿e fc￿ weparing a trustees. annual ffjport and financial stslements
in accordance with applicable law and Unibj Kingdom kcthnting Standards (United lQ'ngdom
Generalty A¢c&pled Accounting PraGttil.
The law applicable to charitres in Scovand requires the charity trustees to prepare flnancial
stalernents for ea¢h year which give a true and fair view of the state of the affairs of the charity and of
the incoming resources and applrats'on of resources. of the charity for that period. In p￿paring the
financial ststements, the trustees are requirwJ lo..
selecl SLtrtable accounttng pOl￿￿S and appty them con$isientJy'.
' obseNe the meth&Js and principles in the ap￿￿ble Charities SORP.,
. make judgements and eslimales that are reasonab￿ and PA￿an1".
. Stale whether appI￿ab￿ accounting $landard$ have bgen followed, subject to any
material departuros dwbsed and explained in the financ￿1 statements,.
prepare the financial Statements cfi the g¢ing concem basis unless il 18 inappropriats
to presume that the ehanty will conbnue in busine8S.
The trustees aw reSpon￿bI8 for keeping prow a¢¢ounting ro¢ord8 that dlsch)se wth
reasonable accuracy 8t any time the finan¢i81 F<)sthn of the ¢h8rity and to enabb them lo
ensure that the finan¢ial statements compty wth the Charth88 and Trustee Investrnent IScottand}
Act 2005, the Charities Accounts {Scolandl Regulalh)ns 20C6 {as amended) and the provlsions of the
Trust Deed. They are also re¥ponwtAe for Safeguarding Ihe assets of the charity and hence taking
reasonabh steps for the PTe¥enlion and ¢*teCtI￿ of fraud and other irwularltes.
lil ieJ15tJ¥4
Pag8 3

GARDENSTOWN FREE PRESBYfERIAN CHURCH
INDEPENDENT EXAMINERS REPORT
YEAR ENDED 31 DECEMBER 2023
Independent Ex&minerf8 Report to The Trn•t￿ of Gardenstown Fro0
Pre8byterlan Church
I ￿P)rt on th6 accwnts of the charity for ihe year erKled 31 Decemtw 2023 which a￿ set out
on pages five and six.
Rosp•¢tlve R￿ponsIbIlItI￿ of Tru•l••s and Ex•mlner
The oharivs twstees are respons1t￿e fcf the prepration of the ac£ounts in xcordance wrth
the lemis of the Charitss and Trus￿ InvestM￿t Iscotlandl Act 2005 and the Charllies Accounts
{ScoNand} R6gulalions 2006 las amended). The charty trustees consjder that the audit requirement
of Regulab'on 1 ￿1> lal to Icl of the 2006 Accounts regulatrons does not apply. It is my reswnsibility lo
examine the accounts as rtrquiTéd under section 44{11 Ic) of the Act and to stat8 whalher
particular matters have come to my attention.
Ba•lB of Indop•nd•nt Examln•rf• Slalfrm•nt
My examinatton is carried out In acwrdance wlth Regulation 11 of the 2006 Accounts
Regulaliofts. An examinalbn Includes a ￿vIeW of the acc￿ntIng records kepl by the
charty and a comparison of the a¢￿Unts presented with those re￿r￿s. It also includes
¢onsideration of any unusual items or disckjsures in the accounts, and seeks explanat￿)n$
from the Iruslees concgrning any such matters. The prcrylures undertaken do nol provid8 all
the evidence that would be required in an audi( arKI wnsequentty I do not express an audit
opinlon on Ihe vlew gNen by the acuunls.
Ind•p•ndont Examln•f8 St•t•m•nt
In the coursg of rny èxaminatTh, no matt8r hag com8 to my attent￿n..
11 whlch give6 me roasonatde cause to bel￿• that In wly material respect the requiremgnts..
' lo keep accounting records in accordance wlih SeCt￿n 44(11 {•} of the 2005 Act
and Regulats'on 4 of the 20C6 Accounts Regulabons
' to prepare accounts wh￿h accord with Ihe a¢￿Unting records and compty with
Regulation 8 of the 201K AC￿￿nIS ReguLqtions
have not been met. or
21 to vthk*, in my opInK￿, attention Shwld be dra￿ in order to enable a rrtoper uThJerstanding
of the ￿CoUnts to be reached.
li
Date
Letper& Summers
Chartered Accountsnts & Business Advrsors
4 Chark+tte Street
Fraserburgh
AB43 9JE
Page 4

GARDENSTOWN FREE PRES8YfERIAN CHURCH
STATEMENT OF FINANCIAL ACTMTIES
YEAR ENDED 31 DecEM8ER 2023
202
Offerings
Sustenance FuThY
Donatlon$
Chlldren's wnrk
Miscellaneous Incc
39,881
5,000
8.89D
38,380
2.810
182
188
Tolal Incomlng R••our¢o•
53.961
41,404
Insurance
Heat light
Ra188 and watsr
Repalrj, Ter¢wal$ and mgintonanGe
Books, publications and advth1ising
General exp?n•e¥
Mlnistets salary
Employerf$ P¢n¥ion
Ministef 8 expensos
Travel ond mileop •ll¢%*8n¢o
Pre8cher8
Chllthen's Wort(
Gift6 8 dollations
C•ntral payments
Govgmanoe£o&ts
Ae¢wnlan¢y
1.149
6.198
1,018
7,309
9.862
744
704
29,725
705
904
603
5B9
27,167
62B
4,272
2.331
1.253
2,732
3,352
300
1.369
2,300
812
900
Dtpreeialion ol Pfopety
Depreciation of Equipmont
3,041
413
3,041
488
Total R•SoU￿ M Expended
67.450
52,801
8urWuBIIDeflclt) for the yMr •nd•d 31 D•c•mb•r 2023
{13.489)
(11,3971
Total fund¥ brought forw•nl
183.688
175,CE5
Totsl Fund• urrled fornTard
150,179
163 668
All fund¥ ar• unre¥trkled
Pwje 5

GARDENSTOWN FREE PRESBYfERIAN CHURCH
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Foxed Assots
Freehold Propety- Cost
Fr00hold Propety- Accumulated Dewecration
182,027
182,027
125,795
128,83S
Equipment- Cost
Equipmenl- knumulaled De￿￿61K
11.911
{9,5691
11,911
Total Flx•d A•6ot•
128,137
131.S90
Currnnt A8•ets
Other debtors
Bank - Buikling Account
Bank - Mi8sionary Account
Bank- Treasurers Account
Total Current AM•ts
1.887
428
1.647
348
24.e81
34,746
Currnnt Llablllu
Accruals
Sc¢lal Securlty & Other Taxes
{1.205)
(1,636)
12,619)
12,8681
Not Curr•nt A88•ts I ILlabllltl•8)
22.042
32,078
Total •••ets les• curr•nt Ilabllltlo•
150.179
163.868
Llabllhl•• Du• aft•r On• Y•ar
150.179
163,888
rho funds 01 th• Ch•rlty:
umulated unre¥lrith(I funds brought fcThard
163.668
175,065
Def￿1 for year ended 31 December 2023
111397
Total Charlty Fund•
150.179
163,888
All funds ar• unro8trict•d
Approved by tho tW8tees and sb3ned on the behalf
,1 Irjl so>4
P&Je 6

GARtENSTOWN FREE PRESBYTERIAN CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR YEAR ENDED 31 DeceMBER 2Q23
Accounllng Pollcl
a) Basis ol preparation and a$se$smgnt ofwng eorTrm
Tha attounts lfinant)81 statements) h￿e bgen prepared Ihè cost Ccrfwgnlion with item8
recxjgnised al cosl or IransaclK)n valué unjess olhw*fjse ￿e(l in the rO￿Vant nolelsl to these octounls.
The finanaal statemgnls have been prepared in actordance *i¢h St*ement of Recomm&nded Pfacbce..
Accounllng and Reporting by Charil*s weparlng their acx>)unts in a¢)Xlrdan￿ wilh the Finanu81 Reporting
Standard aFvtica￿• in th• UK and ReputAic ol Ireland IFRS 1021 Issugd on 16 July 2014 and the
Finan¢ial ReporbrvJ Standard applubla in tha Unli¢d lQ"rW¢yn and Republic ol Irdand IFRS 1021. tho
Charities and Trustw Inv•stmwl {S¢>Jil*KO 2005 a￿1 the Charttlas A(x¥)unts IScotl¥ndl RegUl￿on8
20Cfj la$ 8rnended).
Chartty c￿su1￿te3 a p(bI￿ b￿￿fil vArtty as derw￿d by FRS 102.
Tho trustees wsKkr that Ihere are rK) material ￿￿ertaIntieS Ihe Charitys abillty lo
ntinuo as a goir9 concem.
b) Tafigibl¢ fixed assets..
Doprt¢iatlOn 18 pr￿[ded at tho follwng •nnual rat• tn 0￿01 to *Ylt• off &ach a88•t
over 11$ 88tim8ted useful lrf•'.
Bu￿din
Planl and machlnwy
2% 8tr8iuM Ilne
15% bakqnce
cl Vduntary incorne 18 recoived by way of ￿V￿lIOnS aTrJ gms 1$ in full
in th& St8t•rn•nl ol Financial Activities vknen ￿Na￿*. T￿ valu• of s•r¥ic•J
provld8d by volunle8rn has b••n kndudetl.
d) Grants are re¢¢4anised in lull In tha St•t•m•nt ol Fin#rKx•l Adr¥itl•• in th• y•or in
lth thty ar8 r￿ar￿a￿l8.
èl Ro$our¢es expended aro reo>Jnlsfjd in the peric#J In whkh Ihey are Incurred.
Re60urc*s expended Include atirthlabk VAT whth cannot ba ro(thier&J.
Unfestricted funds Arg donalh)n8 8nd othw Snwning r•sour¢u r•e¢fv8trI• oi
g•nerat•d lef the obj•d6 of thè charity Vlilhovl furlher purp￿ and ar•
•vdl•bk 46 g•n•ral fvnd8.
gi tknsignated fvnds are ur*•#triCled fthJ• èamthèd by ts tru8th•8 f￿￿thisr
purp08es.
h) Restricted lunds are lo te used for specific purFoses as laid d(Y+vn by the don￿.
Expendlture meets Lyfterla is Ch￿ lo the fund. logetherwlth a
alloc4tiry) of manggemont and ¥UPFrt c￿1$.
l Op•r•tlng SurplusllD•fl¢lt)
The cyerating ￿(plU¥ ij stated after dwrging..
2023
2022
D8preciaticn- own&J assets
Taxatlon
The charity Is exempt from oxwation tsx tharlI￿e aL*ibes
TruBt*•
The m￿lister faceived r•mun8ration of £29.725 in th8 to 31 DecerDtrer 202312022 . £27,16n.
Thwe were Irav81 ex￿se8 reirnbursed in the year wjed 31 ()8eember 2023 of £2.732 (2022- £2,331).
Emptyer penS￿n cLY)trl￿thi0￿ In the ye¥ ended 31 D￿eMta 2023 £705 (2022- £628}.
Employees
Avwage* n(#ntw ol emptoyees year ènd 31 December 2023- 112022. 11.
The Tr)tss forn part ol th￿e ffinarvial stslerwits.
Pag9 7