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 Cong￿gatIon, 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 InC￿ased 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 2￿5 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 R￿e1
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
3￿28.65
9,084.27
334

Stockethill Chur¢h OF Scotland
Statement of 8alance5
Year Ended De￿mber 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
9￿84.27
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

11. 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