Garclenstoivn Church Trust Accounts for the year ended 31st December 2024 Trustees Report and Financial Statements RECEIPTS AND PAYMENTS ACCOUNTS Charity No . SC044548 Reference an(] A.diiiiiiisti"atii'e Inforiiiation Charity Name: Gardenstown Church Trust SCIO Charity Registration Number: SC044548 Contact Address: The above nanied Kirk Session and Finance Committee Members are also trustees of Gardenstoivn New Church Trust, Free Church of Scotland. Bankers Virgin Money ?6 West High Street Inverurie AB513SL Pagye I Trustees, Anniial Report Year cn(led 31 Deceniber 2024 Striictiire, Governance and Management The charity is a Scottish Cliarilable Incorporated Organisation (a SCIO) Rccriiitment and Appointment of Triistees Members of the Kirk Session and the Finance Committee are the charity trustees. The Finance Committee is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church. Finance Committee members are then appointed at the Stated Annual Meeting. Organisational Striicture The Finance Committee is chaired by the minister and meets eight times in a year. Certain responsibilites are delegated to the Finance Commiltee and the Property Committee as appropriate. Objectives and Activities The Church Trust's remit is to provide and maintain a Church building for ongoing worship services and other related activities. Also to provide and maintain a manse for the Minister and his family including to cover both buildings for insurance purposes ensuring those activities can go ahead. Financial Review NOTE 2016 Accounts were submitted under the Gardenstown Church TrusL On 18th December ?016 the name changed from Gardenstown New Church to Gardenstown Church Trust. Reserves Policy It is the Trustees policy to trust the Lord's provision for ongoing requirements. Any specific needs are presented to the congregation who have always been willing to respong to a special offering. Statement of Trustees Responsibilites The members of the Finance Committee must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Finance Committee are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. ADDroved by the Trustees and signed on their behalf, Page 2 Independent Examiner's Re[)ort to the Triistccs of Gar(lenstown Cliurch Triist I report on the accounts of the charity for tlie year ended 31st December 2024 Ivhich are set out on pages 4 to 6. Respective responsiblilites of triistccs an(1 examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charity's and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulation 2006. The charity trustees consider that the audit requimient of Reugulation l O(1 ) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) O of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's statement An examination is carried out in accordance with Regulationl l of the Charities Accounts (Scotland) Regulation 2006. 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 wiusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do no provide all the evidence that would be required in an audit and consequently I do not express and audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention to cause me concern. I which gives me reasonable cause to believe that in any material respect the requirements: (a) to keep accounting records in accordance with Section44 (1)(a) of the ?005 Act and Regulation 4 of the 2006 Accounts Regulations, and (b) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the ?006 Accounts Regulations have not been me( or 2 to which, in my opinion, attention should be drawn in order to enable a property undersLqnding of the accounts to be reached. Page 3 Gai"denstoivn Chiirch Triisit Rccci ts and Pq ments Accoiint Year endc(131st December 2()24 Unrestriclcd FiJnd5 T()tal 2024 2Q24 2023 Recei Gardcnstown Ncw Churcl) To(al Rccei ts 1780 1780 1780 1500 1500 1780 nients ITrsurance Church & Manse Total Pa menls 1483 1483 1483 1483 1442 1442 Eicess of Receipts over Payments for tlie year before transfers 297 297 58 Transfers Excess of Receipts over Payments for tlie year 297 297 58 Page 4 Gardenstnii n Cliurcli Trii.6*t ,tit