The Church of Scotland Keith North, Newmill, Boharnl & Rothiemay Churches RECEIPTS AND PAYMENIS ACCOUNTS FOR THE YEAR TO 31ST DECEMBER 2024 Congregation No: 352085 Charity No: SC 033804
Keith North, Newmill, Boharm, & Rothiemay Churches Receipts and Payments Accounts Year ended 31st December 2024 Table of Contents Pagcs Report of the Trnstees Independent Examiner's Report Receipts and Payments Ac¢ount sthtement of Balances io Notes to the Accounts 11-14 Appendix 15
Keith North, Newmill, Boharm & Rothiemay Churches TrSte¢s, Annual Report Year ended 31 De¢eDiber 2024 The trustc¢s pr¢s¢nt the annual retM)rt and financial siatements for the cbarity of Keith North, Newmill, Boharni & Rothiemay Churches for the year ended 31 DecemiKr 2024. The financial statrments have been prepared on 2 'Reccipts & Payments. basi5 and comply with thc GcDcr81 A55¢tnbly Regulations for the Congregational Finan¢e, the Chariiies and Ttustee Investment (Scodand) Act 2(M15. the chltieS Accounts Iscodand) Regulaiion5 21X>6 (as amended) and Accoun(ing and Rewning by Charities: Ststement of ReCOended Practice applicable in the UK and Republic of Ireland published on 16 July 2014. Objective5 and Aetivities The Cburch of Scodand is TIinilarian ID dtTIn¢. fOr[ed in tTaditiOn and Presbyierian in p)lity. It exists to glorify G(Kl and to work for the advancement of Chrisl'5 Kingdom throughout the woAd. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of TellOn to the people of every parish of Scodand through a trrritorial miDiStry. It Co-operdtes with other Churchcs in various ecumenical b(Mlies in Scotland and beyond. Vision Statement We ore a churchAor all ages and stoges in IEfe. believing tIt the Church is made up of ordinary people gathering around their belief fhar Chrisi IJ Lord making ihem enraordiwiry u1vIdUaL. We to know grow in Chrisr and io spreod the Gospel News to ihe whole commwiiry ihrough our worship. work and outreach by encouraging the copigregotion lo iheiT talentsfor the caTe of eock otherand the good ofthe community. We believe tJkn7t our church UFder God should bt d chMr¢h where worship can happen anywhere and anytime. We typically gather on a Sunday morning. but 0150 meet other time5 lup1aceS during the week in Jiudy. conversL7tion and prayer. Omr worship be relevant to our dlY livtng. we nurttsre o real desire io come and sknre En worship with co-journeyers. In our worship and OUT living. we should refleci the love we sh4Jrefor our IAprd wtth others in ourfellowship and t} wtder commurrity. We atm lo be accepting and to welcome inio ourfellowship as Christ welcomedinttividuals. We areau ¢nvare ofo¥r5in andslwrtcoming. andjoyfvlty recogpuse God5forgiveness available io all. We realise our interoctiORLS wilh other5 in ihe cofflmtsnity reflect our beliefs and values and we work toward reflecting ourfaith tn our Itves 'ou15ide' of churck A5 a congregthion we have wide-ranging utserests and we take the opportunity io bring ourfairh inro those interests through OUToctions aF Interactio wilh oihers. We hope otlr lifestyle can draw oihers toS47iilL In our nurture. we should be a people seeking to P£LfS on ihe ComMnIS of God, and enable ourfamilies (v others we are in touch with to share these too. We welcome oll wiihin ourfellowshEP ond make sure there is scope for people io share at o Ie1 tly are comfortable wit& or ihdt fhey need. We m[ maintain pet7ce ond encoE4rage one another in our nurture. ond we fake safegudrding seriomfly. We seek io meer ihe need¥ of d wide range of experiences ond abtlities. walking alongsitle those who join ourfellowship. Through ollr dedication to Missio we recognise ihdt Jestss is our Lor4 and our Salvatio ond we are called io SIre that news. The Gospel implores Ms to be sali'tmd 'light' li is the love of Chrisi which calls iLf Into mission. We have been comniissioned io go in the name of Jes% With Hispower given through rhe Holy Spirit. We envESton thai L'ommissioning is boihlocal andglobal. We Ive been called to share omrfoitk being with ourfellow brothers and sisters enabled ihrough God who has gifted w wiiquely.
Keith North. Newmill. Boharni & Rothiemay Churehes Trustees, Annual Report Year ended 31 December 2024 Mission Statement Our Mission Statement is: To lake Chrisi's mustoffj mintstry dnd Itfe i0 all aretLf of otsr commurriry- dnd beyondl Through involving people al all levels in our congregaiion Through Incre¢ed co-operation with oUrp[SIUring clwrches and partners Thromgh Mtilising I¢allY ihe partiLular resources made availoble io rhrough iheforesight vision of our benefactors. ActiTrities: Service5 of worship are held every Sunday at I l.(Xkni in Keith North Church. Seryices are a150 held ai 9.30am in Rothiemay Church on the last Sunday of the month. and at 9.30am in Mulben Hall {Boharm) on the first Sunday Of the month. There are also reg¥Jlar services ai the Ial hospithl. Turner Memorial. the care homes of Glenisla Residential Home. Weston View and ai Taylor Court sheltered housing complex. Forn]al communion services take place twice per year. in Apri]Nay and in OctobertNovember. Home communion is offered to individuals unable io attend a service. Ecumenical Holy Week services are shared with neighiKTruring churches. Six Sundays in the summer are shared joindy with St Rufus. Botriphnie and Grdnge congregation. three in Keith North and thff¢ in St Rllfi. We also occasionally have joini servi¢¢s. sh as a hymn sing. A core Bible Study group bas met regularly throughout the year examining the letter to First Pcier, Paul's letters to the Philppians and l Thessalonians. and a I£nt Study. Bless this t£nt We Actuatly Have. Thi5 group has grown in number from a core group of 5 to 8-10. Funeral ministy lus been a significant outreach with 22 funcrals conducied for the communily. In addition. a few members of the community participated in a EtTeavement sUpFrt group meeting at the manse. MuNal supwjrt and perSetiveS from Care from the Family were considered. In the Spring, the congregation weni io Pluscarden Abbey for a day Tetreat fSed on Spiritual Gifts and a session on the Westininst¢r Conf¢ssion of Faith giv¢n th¢ G¢rwal A5s¢mbly is ¢onsid¢ring broadening our options for confession. We had a successful SUmnr club in 2024. building on our effotts in 2023 and lTh)k to conunue this work in 2025. We have a group of folk who ar¢ interested in Messy ChurclL and w¢ are looking to cooperate with local congregations io run li. We have engaged with the Presbery Youth Development Officer and are exploring opportunities for youth to hear the gospel. We inter&d with the Community again at the Keith Show this year, building on our theTne from Holiday Club. Many volunteers betwccn thc two churches make this a valuable recognition of our part in the comtnunity. School chaplaincy continues to be a fulfilling aspeci of ministry. Assemblies are shared tween the Minister and other local clergy in Keith Grammar School and the primary school in Keith. Assemblies were also conducted by the minislerfor Rothiemay and Newmill primarie5 in 2024. Classroom ministry continues to develop with connections made between topics studied and religious themes in each of the primary schools. There is an active Guild gmup wbo meet monthly dwing the year &8 v/ell Tuesday Table who provide a sollp and sweet lunch every week for many people in the community. it is usual have an average of 90 pcople. the l(K) person mark being broken several tinhes this p&81 year. This group benefits both those requiring a hot meal and those enjoying friendship and company. Other weekly groups thai meet in the church regUl]Y include, dancing for primary chil(tren. a Walking Group. Alcoholics Anonymous. and a cameraclub. Coffee and Company, a social tim¢ for puzzle and game playing. coniitiued for most of this year.
Keith North, Newmill. Boharni & Rothiemay Churches Trustees, Annual Report Year ended 31 December 2024 Activities conL In the aulumn we were approa¢hed by the Coat HanE¢T Proj¢a. and Keith Notth Church now serves as a location for free wats lo be coll¢rtcd for those who need wannth. Anothu outr¢ach to the community is our quanerly publication, ScriiK. Fach magazine has a theme and quite a few Tcgular contributots with special guests being invited for ea¢h edition. The church also makes its excellent facilitie5 available to other group5 for a widc rang¢ of community activities bosting many coffee mornings for diverse groups of wle. Achievements and Perforniance Worship Regulax weekly worship numbers continue to remain steady. We are still awaiting a decision on buildings. meaning worship continues in the ball. Cafe church continues to be p)pu]ar. and is held n0d1¢allY throughout th¢ y¢. Keith Nonh is having an average allendance of around 30. Mulben 8 on averdge and ai Rothiemay an average of 12. In addilion. the Christingle at Roth]"¢mtty was very well sUprted. with children and families filling the sancDJary. The church encourage Memr5 to participaie in worship. sharing reath"ngs. d(h)r duly. flower delivery et¢, ond during thc ycar many pcople contribute in this way. Mi&sion & Ministry Development With the restructure of the Church of Scodand as a whole. Keith Nonh. Newmill. Bohann and Rothiemay has become part of the Northeasi and North¢Tn Isl¢s. as Moray Pr¢sbytery ¢¢2sed to ¢si on 31 December 2022. We are coniinuing io work with the neighiK>uring congreg1011 io ease th]"$ trAnsitiOn. Internet Ministry The congregation's website is now active with a new site having been builL new content has Eecn added, bui it is still a work in progress. Social media (FaceFMN)k) is in 0don to invite individuals to events. The miniSr broadcast several messages over Keith Communiiy Radio. The Kirk Shoorriet The Shop and office enh4n¢¢s its place as a daily Churcb-based focus for the communiry. It is staffed mainly by volunteers from the CODllnunity &8 well &$ the congregation and is managed by a part-titne shop Tnanager. It is effectively the town's Fair Trade centre. Christian FKK)kshop. and the congregation's administrative centre. The stock held in the shop is varied and is coniinually Ing renewed with Fair Trade food and pr(MJucts from across the globe. This has held io brAng more awareness of Fair Trade to the communiiy. The Kirk Shop a]so 5ervcs a5 onc of the local collection points for the Ial f(MxlbaDk. The secTetary posi has now Ien fdled and serves. a]ong with a support tram, io aid the MiniSr ond Treasurcr oDd also helps io progrtss communication throughout the parish. The Robert W. GarroF Tntst Fund This restricted nd. estsblished as a Trust through the will of Robert W. Gatrow in 1982. used to be a separd registered charity (Scottish Charitics No SC5261). During 2016, on the advicc of the Chu of Scoiland Law Department, it was brought into the accounts of Keith North, Newtnill, Boharm and Rothi¢m&y Church of Scotland. It is in the forni of an endowmenL with only the in*resi income - and noi the capitsl - being available for use by the congregation under the aegis of the Kirk Session. Il is recognised as restricted due to the restrictions placed on ts uscs by th¢ donor: it can only be used locally An sUPrt of ministsy. mission and fabric. Its trustee5 arc the Minisler 2nd Kirk Session. The Trusiees are resEN)nsible. along with Church of Scodand Investors Trusl, for the inveslment sttalegy athd income generatrd. 5p¢ndiDE &cisions aTe taken by the Kirk Session.
Keith North. Newmi]L Boharni & Rothiemay Churches Truslees, Annual Report Year ended 31 December 2024 IncoTn¢ from this fund remains steady and is sufficient to cover the Giving to Grow commitment {Fomierly Minislry and Mission) to central church. Financial Review The principal source of income is the weekly offerings and stsnding orders. (beld with Bank of Scotland and Virgin Money) and have remained constant over the last 2 years raising OUnd £31.5(Kl annually. Tax rccov¢red on Gift Aid is claimed on a regular basi5 3md amounted to £8.71M) thi5 YUI. IncoTllC froffl use of premises and bank deExisits have rdised over £3,(MX> through the General Fund. We are suptK)rted throughout the year by the Rort W GaTrow Trnst and a recent generous bequest from Mary Mayer. Th¢ th"vidend income from thc trust has by 20% th1"s year 10 £87,(X)3 and the Mission and Ministry contributions ros¢ by 1% 10 £60,647. It is the Trustees. tM)licy not to hold significant funds back in reserve" wbat is given and rdi5ed for the Work of the church is used for that puq)ose. There is sull some eXnd1(Ure in prns at the preseni time with the ongoing uncertainry of repairs and renovaiions to the church sanctuary. These costs are still unknown to date. Our trackrecord in raising money for SlfIe projecis gives confidence thai. if necessary. funds could also be raised for specifAC PTOIW needs. £120.142 was also beld in restricted funds provided for the purposes set out in Note 2. Structure, Governanee and Management Governing Document The Church is administered in accordance with the ternis of the Unitary Constitution of the Church of Scotland. Recruilment and AppDintmeDt of Tr Members of the Kirk Session are the chaTity trustees. The Kirk Session member5 are the elders of the church and are chosen from those members of the church who are considered to have tbe appropriate gif and skills. The Minister, who is a mernber of the Kirk Session. is elected by the congregation and is inducted by the Presbytery. Organisational Strncture The Kirk Session, which nonnally meets seven tirnes a year, is responsible for Spiritual and temporal affatrs within the church. and a150 for the Robert W. Garrow Trust Fund whose Trnstees are the Minister and members of the Kirk Session.
Keith North. Newn)ill. Boharni & ROthlenY Cburches TTrteeS, Annual Report Year ended 31 Deeember 2024 Reference aud Administrative InforntiOn Charity Nanhe: Keith NO Nevwmill, Boharn) & Rothiemay Churches Clwity Registration Number: SC03381M Congregation Reference No: 3*2U8 Contact Address: Trustees
Keith North. NewmilL Bohann & Rothiemay Churches Trustees, Annual Report Year ended 31 December 2024 Principle Office. bearers 27 Finlayson Street Fraseburgh AB43 9JQ Bankers Bank of Scotland 196 Mid Street Keith AB55 5BQ
Keith North, Newmill, Boharni & Rothiemay Cburchcs Trustees, Annual Report Year ended 31 Deeember 2024 Statement of Trlees, ReSPoLbIllties Charity law requires the trusiees prepare financial statevnents for ¢¥h financial year which sbow a true and fair view of the stale of affairs of the ch]ry and its financia] activities for that period. In preparing those financial ststetnenis. the trustres are required to.. Select suitable accounling policie5 and then apply them consiswidy. Make judgements and eiMateS are reasonable and prudent: Slate whether applicable accounting stsndards and $ementS 0(e0mMended prdctice have iK¢n followed, subject to any departures disclosed and explained in the financial 51alen*nts" and Prepare the financial stsiemenis on a golng Concern basis unless it is inappropriate io presume that the charity will ¢onlinue in operational exisience. The trustees rcsponsiblc for kceping proper accounting record8 which disclose with reasonabl¢ a¢¢uracy ai any lime the financial position of the charity And to enable them io ensure thai the financial statements comply with the Chariiies and TDJstre Investment {Scodand} Act 25 and the Chan"ti¢s Accounts (Scoiland) Regulaiions 2006. They are also resp)nsible for safeguarding the assets of the chaTity hen¢e for thking reasonable steps for the prevention and deCtiOn of fraud and other IegUlarleS. Approvcd by the Trustees and signed on their behalf. Date: Iv Date:
Keith North, Newmill, Boharni & Rothiemay Churches Ttees. Annual Report Year ended 31 December 2024 Independent Examiner's Report to the Trustees of Keith North, Newmill, Boharni & Rothiemay Churches Year ended 31 December 2024 I report on the accounts of the charity for the year ended 31 December 2024 which set out on pages lo14. Respeclive responsibilitios of tnL$Ie and examiner The charity's INstees are responsible for the preparation of the accounts in accordance with the rniS of the Charities and Trnstee Investsnent {Scotland} Aa 2(K15 and the CharÉties Accounts (Scotland) Regulalions 2006 las amended). The charity trustees consider that the audit requirement of Regulation 101 I) (a) 10 {c) of the Accounts Regulations does not apply. It is my res)nsibIlity to examine the accounts as requited under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's st2trment My examination is carried out in accordance vlith Regulation I l of the Charities Accounts (Scotland) Regulations 2(X)6 (a5 amended). 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 trnslees 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 expr¢s5 an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination. no matter has corne to my attention: . which gives me re&8onable cause to believe that in any material re5ct the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2(K15 Act and Regulation 4 of the 2(K)6 Accounts Regulations (&$ amended). and to prepatt accounts which accord with the accounting records and comply with Regulation 8 of the 2(K)6 Accounts Regulations (&8 amended) have not been met. or 2.towb in order to enable a proper understanding of the accounl. Signaiu .%BP.4LLI)LIIIILI.'.I,,i T.'I IL 27 Finlayson Street Fraseburgh AB43 9JQ Date: I5- AFftIL 7915
Keith North Newmill Boharn) & Rothiema Recei tsandPa ents Account Year ended 31 December 2024 Church Tot1 2023 Note 311K17 31•07 &700 31.134 1,707 17.739 4,807 74.505 Tax Re¢oYettyJ OD Gift Aid thxbatiC4 Activititb fotGe]Jfrnting Fw¥ts Bank & Dwii inreSt Investmtnt ill¢¢)D Ihher In¢om¢ Sb Totals CoJ)tr1buti(x fromCorLgttg2tio Organisaiions 4269 3.876 8721 89A12 i& I2992 1.420 450 130 &780 ioJoo 8.455 Wedding5 dj Funera15 Keith North Resoration Fut (hher Rettipts Totsl Reteipts 135145 162.672 Costs 0fgeJtiI)E fw) chl1ble activities 4.420 iuiiyj 6,785 I,443 954 3,TlO Govern2nte costs 550 550 Tots] PaymeDts 12&033 7.178 135311 117,182 7312 19J49 27.461 21,72S NerGaiDsIILA)sses} on IDV£StmcrLts 712 27461 21,715 TrasferS betweell fun(L Exte89 OIR¢¢eipts ovtr hytht#ts fortheyt 7J12 27161 21,725 ReconciliationofBgDk & 382.764 IiXl.49J 483.268 461.543 39•576 0,142 li 510.729 Note The Jncomt #nd Exnditre oftht Robert W GaThow a 5q)arate c]J3tiry(SCW526l). At the trn$tets ebrity ststus w&$ closed by OSCR 23rd September2016 with all funds Iw tra$feed Rathbone5 to Ibe Chur¢h of S¢(xJal Tnjstres Irjvtstroerti FuDds.1Trot DowcuAidatcd Is Restricted within tlxe Con8tE8ational and ail iJK(¥n¢ wv¥liturr rrl*iugTO th¢ is ty)W iocludtsl Withio tbtse fil¢1 StsEerncnts. Inrorne generated ftQllLthe illve5trllellts LICli1 to a Idd1¥1]Y whid) isTrpxtyl as ¥ UortstyicI
Keith No New Staternent of Balances At 31 Decernbtr 2024 Bohrnk & Rothltttm Cbllrtb Bank & B4nk&Ca%h Mwiement IB ye. 7112 19N9 21.nS 1414t InvestmeDts at market Tkne IA13.744 "&V24 IJ89UA4 57th6J I712)1 ).65L170 5.717 SJ47 J4Q( IJblMIJJ 3270 io
Keith North Newmiu Bobann & Rothiema Churth Y r Ended 31 December 2024 J 2414 K)tk S (5.593} (s7.] (42971 (61.W23) (128.033) io 160J17 83JiO 135N46 390A76 GÈller Fund BankdScUlaL Gencr41 Fund Vwgin Mcqy 21S46 87A73 135J45 Cu[ch of Scoiiattd TrustFull 75.719 {893) Thesd&yTabJt 162851 (1,178) 30157 OJ42 IYJ li 161672 1135311) 511J,729 Chutcb of SrdandTnisi Funas Tr¢sdèyTAbJt RothieJ*y Fabr Fund..
Keith North NeTrYmffl Bohann & Rothiema Year Ettded 31 December 2024 Notes to th¢ Attoullts tontiDued 3. Andysis of Recelpts To¢ Totsls 2024 2023 WH) SchemE Gift Aid 7JOI 18.453 1.707 2.791 736 Gift Aid Donaknon$ 15910 &7rMI 1831 1927 543 15.910 8.7 TAX kecoveredoD GtftAid Donati¢xL Otdinary Offtrings lo Plate) ljher orterings. DDThi1ttC Hobdayclub & Kcith Show 9ZI 1.853 31841 40.707 .7tr7 17.739 17,739 Bank& t)epJsii InieJ¢ 3.876 4.807 74.505 872(P) 88.869 89AA2 Y4J48 6.079 c0ngrrgat1¢th Orgarrisatiws 1.420 8.780 103&) fl.455 GrAnts Wedthngs Futsrtb Kejth North RtOTaOFUnd OtherRereip 450 130 56n 130 8.780 9.015 Total Rettipts 135.845 26.827 162.672 138.W7 d Ltsrnefr0rnTuud*YTth£lI.9o8. 12
Keith North Newmill Boharnj & Rothiema Ye#r Ended 31 DeCeber 2024 4. Any$L$ otPayDJ Offttin8tfjwe 218 4234 6567 4.420 785 Miu)stties & missi allats fal7 55.157 Minister's¢xpen5¢5 Pu]pit suppty Or8Alli5VPianJsi Surpjy Other Si¢s. & Pew 1353 1,344 75 3,010 10.666 5J63 4J36 4J53 043 146 1&050 1,012 CLNm¢iiTaK{M4kn & SIK} Heatano bght X164 S164 9,7¢ ReIrS & Remewats Vchick& EqUi5x1 H]tE ChutcboffJ¢e ¢xpeDV Ljcellces 1319 9.621 476 IW3 iss 2.686 742 155 Keith Sbow 78 Hobdayaub 1.234 Ckherexpens¢s 1.769 52 753 471 1,124 2.082 i(YJ.443 IU109 3.770 I259 954 954 954 Other poynnts rthase of *ss¢ts (netofrys¢s 550 550 Tolal PayDJents 128.033 ?.l78 135211 13
Keith North Newmill Boharm & Rothiema Year Ended 31 December 2011 Churth Note5 to the Aceounts Continued Milllster's Stipend All Cknurrb of Se]dIj t(Wl£tl1tjttknthÈNicwJ Stir•l FuDd whicbbtars the c(&ts of allmiDisth' tiDdS adettloyeds £ontributi(ms for natiODa] iDsurarw rSlO and IMSing aDd loan fuD(L Ministers, stipends are paid IrLacc withthe nati31 sC3]e. wbich i511d )ar8 of setvi¢e. For the year undcrreview the miDi] 5DrThl £31.642and thBMLT1 stspd (ID IhE fifth I{ $ubstqutntye8rsl w £38,884. No ernploytt earned Over£.{1x>. All Chutch of krtjaThJconCsthvn5 Tryj w py djttcdythe Lw41 Autsitythtasstssed crn¢11 ÈD re5PECtof ]naD5CS. In the ycaruth trviww £3,169 w&% pd ftrthe Mans¢ctyjII Tax 1£].995 ftythe SJKWOffKe C11 Tax. Collections for Third Parties 552 245 338 Earhquake Appeal Keith H4)us¢ Ftte Apwl SpoDsored Rurl ID aid of CtwReach 271 583 14
APPENDIX FUNDS HELD ON BEHoF THE CONGREGATION Consolidated Fabrit Fwid 2021 ITAL ACCOUNT D¢p¢silnd 41J45 41.345 4Ql85 4Ql85 Deposi¢fvDd lu[k¢iV o[BthtsT3II)r¢cth24 61J47 REVENUE ACCOiTrIT 4.675 TEMPORARY ACCO Cttdit BthYK¢At31 t<b¢r21 15