5tockethlll Church of Scotland Congregational Accounts- Receipts and Payments For the Year 2024 Congregatlon No: 311883 Charity No: SC030587
Reference artd Admlnlstratlle Inforrnation Charity name: Stockethill Church of Scotland Congregational Reference Number: 311883 Charity Registration Number.. SC030587 Contsct address- Trustees for the entire year: Trustees for partof year: Parlsh Minlstei: Session Clerk: Church Treasurer: Independent Examiner: Bankers: Bank of Scotland Edinburgh BX2 ILB
Trustees, Annual Report Year ended 31 December 2024 Structure, Governance & Management Governing Document The church is Eoverned in accordance with the unitary constitution of the Church of Scotland. Recruitment & Appointment of Trustees Stockethill Church, as a church in full status, has. 3S its Trustees, a Kirk Session, comprising six elders and the parish minister. These elders were chosen on the basis of having the appropriate gifts and skills for the role and having undertaken appropriate training. Organ15ational Strurture The control of the affairs of the ConggatIon, both spiritual and temporal, are vested in the Kirk Session of the Congregation (which comprises the Minister and those ordained elders who are members of the congregation and appointed to the Session). Its functions include those set out in the Consolidating Act anent Church Courts IAct 111, 20001 and all those devolving in terms of General Assembly legislation on the Session and on the Financial Board of a Congregation. In order to fulfil its duties, the Kirk Session will, from time to time, delegate responsibiltty to ad-hoc groups made up of church members. Objertlves and Artlvltles The Church of Scotland is Trinitarian in dortrine. Reformed in tradition and Presbyterian in polty. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As national Church, it acknowledges the distinctive call and duty to bring the ordinance5 of religion to the people in every parish in Scotland through a territorial ministry. It co-operates with other churches in variou5 ecumenical bodies in Scotland and beyond. In accordance with these aims, the Kirk Session of Stockethill Church, through worship, community building. teaching and sÈrvieÈ. gèèks to enable its members, individually and corporately. to love their neighbours and reveal the Gospel of the Lord Jesus Christ in word and deed. Achievements and Performance Through four worshipping congregations and two small Community Groups, over 120 people (members, adherents and enquirers) meet regularly for worship, teaching and prayer, as well as to minister to each other and help each other minlster to others. Courses, social events and individual discipleship relationships add to these opportunities. Others in the local community, the city and beyond, are primarily helped and served through individual acts of kindness, love and prayer from congregation members, but opportunities also exist to provide Services to the community in general through. for example, schools work, bereavement care, marriage preparation, family support and the general support of community-based programs.
In 2024, the congregation ran a weekly children's club Isams Clubl for thirty children. which also involved volunteer helpers from the church. In 2024, the congregation employed a part-time Community Worker to serve the local community and work in partnership with other agencies. Grants were received from The Baird Trust and Benefact Trust to help cover the cost of this post with the churd) also contributing. Small grants were also received from Aberdeen City Council to help fund holiday clubs for local families. In accordance with Article l of the Articles Declaratory of the Constitution of the Church of Scotland in Matters Spiritual there is a commitment to work 'for the advancement of the Kingdom of God throughout the world" Therefore, the mission and outreach of the congregation includes supporting work done by other Church of Scotland bodies and Christian-based work done by other charities. As there are not sufficient resources to undertake the full extent of missions of this type at a local1evel that we would wish, it is more cost-efFective and more appropriate. because of economies of scale, to SUPPOrt work being undertaken on a wider basls. This is done through retiring offerings at our main services and through social events. Groups so supported are chosen by the Congregation which commits to support them through prayer, correspondence, awareness-raising and in any other appropriate way. In 2024, Sisterland was supported in this way.
Financial Revlew The principal source of income is through regular Bivin8 of the church members. Membership has remained more or less constsnt, but giving increased by 24%. Gift aid giving increased by 16.7% over the year, and cash offerings InCased by 40%. Tax recovered on gift aid donations increased by 7.2%. Giving by standing order was steady. The church may also apply to Trust Funds, grant awarders, local businesses etc. to seek funding for specific projects but does rtot engage in fund-raising from those to whom it is called to minister, beyond it5 own members. Donetions given by non-church members are used in the dis¢yetionary lund. Small donations are sometimes made by those who have used the services of the mlnister at funerals and wedding5. Reserves Policy The Kirk Session's policy is to hold some reserves to provide some financial reslllence, fund new initiativès and the next sta8e of the development of the church. Ststement of Twustees. Responsibilitie5 The members of the Kirk Session must receive and approve financial statements which give sufficient detsil to enable an appreckition of the transactions of the church during the financial year. The church trÈasurer and members of the Session are fesponsible for keeping proper accounting records which on request, must reflect the financial position of the church at any time. This must be done to ensure that the financial statements cornply with the Charities and Trustee Investment Iscotlandl Act 200S, the Charitles Account {Scotlandl Regulation5 21)6 and the Regulations anent Congregational Finance, approved by the General Assembly of the Church of Scotland in 2007. They arè also responslble for safeguarding the assets of the church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by the Trustees and signed on thelr behalf, 10 April 2025 Stockethill Church of Scotland Charity No. SC030587
Report of the Independent Examiner Respective responslblllile5 of trustees and examiner The charity's trustees are responslble ft)r the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Iscotlandl 2005 Act and the Charity's Accounts (Scotbandl Regulations 2006. The Charity Trustees consider that the audr( requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. It is my responsibility to exarnine the accounts as required utKler section 44111 Icl of the Act and to state whether particular rnatters have come to my attention. Ba51s of Independent examlner'5 statement My examination is carried out in accordance wlth flegulation 11 of the Charltles Accounts Iscotlandl Regulations 20LE. An exarnination includes a review of the accounting records kept by the charity and a comparison of the accoLJnts presented with those records. It also includes consKleration of any unusual items or disclosures in thè accounts. and seek5 explanations from the trustees concerning anv such matter5. 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 accounts. Independent examiners statement In the course of my examination, no matter has come to my attention l. which gtves n)@ r@asonable cause to believe that in any material respect. the requirements: to keep accounting records in accordance with Section 4411llal of the 25 Act and Regulation 4 of the 2006 Accounts Regulatlons, and to prepare accounts which accord wtth the accountlng records and comply with Regulation 9 of the 2006 Accounts Regulations. have not been met, or 2. to which, in my opinion, attention should be drawn, in order to enable a proper understandlng of thè accounts to be reached.
Stockethill Church of Scotland Recel s and P ment$Account Year Ended r 2024 iknre5tricted Nlm-deslgnated Fund 2024 (Note 41 Unrestrlrted Desi8nated Fund 20Z4 (Notè 21 Restrlcted. Designat¢d Fund5 21)24 (Note 31 End¢)wmeni Funds 2024 Total 2024 Total 2023 Donation5 Offerin8S Other giving Grants & Legacies Refund5 of tax on gift-aided giving Bank & deposit interest 28,796.58 130.00 0.00 6.890.13 4,107.17 0.00 J,880.00 0.00 0.00 0.00 18,796.58 2,010.LKI 13,621.78 6090.13 4.107.17 23.213 2.980 19.084 13.621.78 0.00 0.00 0.00 3,373 Total Re1 39,923.88 1.880.00 13ffi21.78 55A25.66 55,075 ment5 Cost5 of generatingfunds Charitable activities Governance costs Other payments 0.00 17,143.13 0.00 0.00 0.00 0.00 0.00 27,504.65 1,693.61 0.00 0.00 46.341.39 00 $4,741 0.00 Totsl 27,504.65 1,693.61 17.143.13 46,341.39 54.741 Exees5 01 Re¢elpt$ over Payments before transfers 12A19.23 186.39 -3,52135 0.00 9,084a7 334 Tran5Ftrs between fvnds -7,350.00 7.350.00 Excess of R*¢eipts over Paymentsfor2024 5,069.ts 186.39 328.65 9,084.27 334
Stockethill Chur¢h OF Scotland Statement of 8alance5 Year Ended Dember 2024 Unrestricted Norkdesl8nated Fund 2024 (Note 41 Vnrèstrlrted gnated Fund 2024 INote 21 Restri¢ted, Designated Funds 2024 (Notr 31 Endowment Funds 2024 Total 2024 Total 2023 Bank & C h Balames Balances brought forward 71.747.17 1,574.42 25,604.75 98,926.34 98,592.73 Movement In ear 5,069.23 186.39 3.828.65 984.27 333.61 Third psrty cdlection held at prior year and pald over in current year Third party ccllection held at year end. 0.00 0.00 0.00 0.00 Bank balances at 31 December 2024 76,816AO 1.760.81 29A33.40 108XJIO.61 98.926.34 Inve ments Note 6 70,15358 ts None LlabllltTes None The accounts were approved by the Trustees on 10 April 2Q25 For and on behaw of the Trustees
Stockethill Church of Scotland Notes to the Accounts l. Trustee Remuneration and Related Pa Transactions Five trustees received reimbursement of expenses durlng the year. The total reimbursement of expenses was £1,522.62. No trustee received remuneration. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. No payment was made to the minister regarding heat & light costs for the manse during the year. 2.Pu oses of the Unrestricted Desi nated Fund Alms fund.. This is a fund set aside to provide financial assistance to people in the parish. It is used at the discretion of the Minister. 3. Pur oses of the Restrirted Desi nated Funds. These are capital reserve funds for future spending in IT equipment. equlpment for worship, manse repairs, trainin8, special projects and community support projects. Income was from three sources of Grants/Legacies and transfers from the General Fund. 4. Pur se of the Unrestricted Non4es1 nated Fund This fund 15 used on a regular basls in order to achieve the objectives outlined in the Trustees, Annual Report. 5. Ministers, Sti ends Ministers, stipends are paid in accordance wlth the national stipend scale. which is related to years of service. For the year under review, the minimum stipend wa5 £31,642 and the maximum stipend in the fifth and subsequent years of service was £38,884. All Church of Scotland congregations contribute to the National Stipend Fund whlch bears the costs of all ministers, stipends and employer's contributions for National Insurance, pension and the Housing and Loan Fund. 6. Church of Scotland Investors Trust The market value of an investment in the Income Fund is £70,153.58: cost is £75,636.93. 7. Thlrd art collettion held at ear end No money was collÈcted for third partie5 and not disbursèd.
Unre5trirted NoNlesignated Fund INote 41 Unrestricted Designated Fund INote 21 Restrlcted, Designated Funds (Note 31 Endowment Funds Total 2024 Total 2023 8. Analysls of donations Glft aid donations Ordinary tsfferings Tax recovered on gift aid donations Grants, legacies, donation5. 18,570.00 10,226.58 6.890.13 130.00 35.816.71 18,570.LMJ 10,226.58 6.890.13 15,631.78 51.318.49 15,906.0(1 7,307.15 6,424.31 22,063.90 51.701.36 1,880.00 1.880.00 13,621.78 13,621.78 9. Analysls of payments Costs of 8ener4tlngtunds None Charitable actlvStSes Ministries & Mission allocation Other stafftng costs Training & teach>n8 Manse costs Admin*stration Hospitality Services & Events Community Involvement 8,629.00 8,629.00 13.908.90 468.25 7,993.72 5.342.20 989.14 13,094.55 3.265.63 53,691.39 17,034. 12,730.65 468.88 10,200.35 4,171.42 657.84 7,474.47 4,353.63 57.091.24 13,908.90 468.25 6,258.72 5.342.20 989.14 12,775.58 391.76 34.854.65 1.735.00 318.97 1.180.26 17.143.13 1.693.61 1.693.61 0.00 Go¥ernano t¢)sts None Othér payments None 10. Collertlons for Thlrd Partles Sisterland ¢Fine Samuel Trust 2024 91.00 1023 260.00 128.80 189.00 91.00 577.80
- Movements in Funds Openln8 Balance 4,447.28 506.49 1,257.45 555.00 Transfèrfrom General Fund 2,000.00 350.00 0.00 0.00 Clo$lng Balance 4,712.28 537.52 1,257.45 555.00 Restrlcted, Oesrnated Funds Manse Re¢elpts 0.00 0.00 0.00 0.00 Payment5 -1,735.00 -318.97 0.00 0.00 Worship Equipment Mission F13111 Community Worker Support Lunch Club- Holidays Story Projett NYNO Projèct Church Development Prayers For Healing Memorfal 13.255.67 309.31 1,892.00 329.12 191.05 828.33 2,033.05 25,604.75 12,296.00 1,325.78 0.00 0.00 0.00 0.00 0.00 11621.78 -13,908.90 -1,180.26 0.00 0.00 0.00 5.000.00 0.00 0.00 0.00 0.00 16,642.77 454.83 1.892.00 329.12 191.05 828.33 2,033.05 29,433.40 0.00 -17,143.13 7.350.00 UnrestrScted, Deslgnated Fund 1574A2 1880.0) -1693.61 1760AI Unr•strlrted, NanthsiBnai¢d Fund 71747.17 39923.88 -27504.65 -7350.00 76816AO Totsl Funds 98,926.34 55.425.66 46,341.39 108,010.61