Scortifh Charity No.. SC0468J3
Broughty Ferry Presbyterian Church
Financial Statements
For the year ended 31 Decernber 2024
l+P
Innes & Partners

Brou
h Ferry Presbyterian Church
Contents of th¢ Financlal Statementsfor theyear ended 31 December 2024
Page
Report of tbe Tnjstees
Report of the Ind¢p¢ndent Examiner
Statement of Financial Activities
Balance Sheet
Not￿ to the FInA￿l￿1 Statcments
8-17

Brou
h Ferry Presbyterian Church
Report of the Independent Ey#rniner to the Trusteesfor ihÉyear ended.1 I r)ecemher 2f)24
The ttU5tees are plea8ed to present their report together with the fiMn¢ial st4temeuts of the church for the
year ended 31 Dec¢mber 2024.
Stglus ofch*rlty CovernlngDocument
Broughty Ferry Free Church of Scotland (previously known 35 Broughty FeTry Presbyterian Church) is an
Unincoryorated Association which is a registered S¢ottish Charity and a congregation of the Free Chiirch
of Scotland, a Presbyterian Church adhering in its worship arld doctrine to the position of the Church
Scotland at the Reforniation. The Free Church of Scotland owe8 its title to its ￿'stOricAl struggle lo remaitt
'free" from state interferertee in its internal affairs. The Free Church of Scotland has an explanatnry
document which explains the origins of the church and which gives the historical baekground to the
Church coming into being in 1843 and lists d0￿ments in which is embodied the constitution of the
Chureh.
The Free Church of Seotland Currently h&8 8rourtd 100 con8re8ations in Scotland, AS well as two in
London and five in Notth Americ4 and sister churches founded by mission Work in fndia, Petu and Swth
Africa. It al￿ h8$ a fvll time degree-Awardin8 callege in the hean of F.dinhurgh for the training of
ministers and other c.hristian workers and SUp￿rLS and work* with ehurchex #nd C.hri.stiaft organilalioni
aroiind ihe wnrld.
The government of the Free Church of Scoiland is Presbyterian and the congregatinn is within th¢
Pr&shytery of Edinhurgh and Perth.
The congregation torltrihute the natio￿] Church's stipend In turn. the congregation is authorized
by Ihe c.hurch lo have R minister paid from the centr81 funds nf the Church.
Triiteej and Leaders
The Elder8 fomi the Kirk Sesgion and ue responsible for the general and spiritual oversight of th¢
congregation. The administration of the finances and property of the congrcgalion is the r¢8ponsibtlity of
the Financc Committee. The Kirk Session exercises its discretion in d¢lerniining the most appropriate
methcd of electinR new Trustees {eldtts gnd Financ¢ Committ¢e m¢mbers) but any election process must
involve the communicant membership of the congregation. all in accordance the Constitution of tbe
Congregation. Prior to th¢ir appointm¢n¢ ncw Trustc¢s will have suved the Church for some tim¢ in
various roles ond would Ix familiar with the Church's valu&5. airns and objectives as well as ils day to
day operacions.
Suitable induction is provided for all new Truslces, making thern aware of a tru5tcc's responsibilities, the
Constifution and administraiive procedures. A copy of the prevtous year's annual report and accounts are
also provided alon8 With Ibe OSCR booklet"Guidance and Good Prac¢ic¢ for Charity Trustees"
Appointment and removal is in acc￿dance with the Constitution which requir¢s that appointmcnl or
rcmov&l is approved by r¢solution of not 1¢sS than 750/& of the existing trustees. There is no Maximum
numb¢r of trustees. The mll]imum number is ihr¢& The ttust¢¢s who setv¢d during the yeaT were..
Member< ()f rhe Finance C.ommirfee IF.leoted)-.
Page I

Broughty Fe
Presb
erian Church
Report of the Ind¢pendent Examiner to the Trnstee$for theyeor ended 31 December 2024
Ch4Tffit2ble Objective5
The purwse of thc church 15 the advanccmcnt of th¢ Christian religion through the public worship of
God, th¢ spreading of the gospel of Jesus Christ. the exercise of pastoral ¢wre and the provision of
practical compassion for those in need.
Acdvltles and Achlevements
The Congregation aims to mainlatn the public WOT8hip of God and to foster Christian fellowship>
cvangelise the local area by procl£timing th¢ gospel of Jesus Christ, to exercise pastoral care and practical
¢ompassion for those in need. to uphold And fjjrther the intcrests of the Frec Chur¢h of S¢otland; and to
participa1¢ in the worldwidc promotion of Christian fellowship and thc advaneement of lh¢ Christian
faith. All the business and proc¢cdings of the Congregation ar¢ conducted in accordance with the
cons11￿tion of the Fr¢¢ Chur¢h of S¢odaniL under th¢ supervision of the Presbjtery of the bounds. and in
tern￿ of the Acts, deliverances or diT¢Ctions of the G¢n¢ral Ass¢mbly of the Free Church of Scotland.
Sunday morning services were held in the old premises of Broughty Feny Baptist Church, ren(¢d by us
for Sunday morning5. Held at the same time a Sunday Club mainly for Primary School-agcd children And
a Bible Class maittly for SecondY4ry school-agcd children. The moming scrvice is usually followed by
refreshments in the church hall except for the last Sunday of most months when a church lunch 15 held in
The Brook Iprcmises rented from Broughty Ferry Presb>terian Chureh Ttust for our solc usc). Ev¢ryon¢
attending ¢he church service is invited ¢0 this free lunch afier ihe service.
Midweek setwices or prayer m¢¢tin8s wer¢ hcld in The Brook every Wednesday morning during school
terni time. Prayer rneetings were also held on alternate Wednesd&y evenings (and every Wcdnesday in
summer) in The Brook bui with the t¢¢hnology for othcrs to join by Zoom, leading lo a larg¢r number of
people able to partieipat¢ in the mectings. House groups were held on Altcrnate Wednesday evenings for
much of the year. Presently 3 different House groups rLJn on Wednesday evenings. Communications,
devotions and information was s¢nt out to all members, adherents and other inieresi¢d individuals by
email or post once every week.
From time ¢0 time other ministeTS, missionaries or C￿lSt1&ll workers have been invited io lead Sunday
s¢rvi¢¢$ or midweek meetings.
Jonathan Fowler was appointed to the post of Youth, Family and Child Worker in 2023. He is responsible
for Sunday se5sioris for primary and 5econdary-aged children and for a Youth Club. He ha5 good links
with both S¢ripturc Union, Youth for Christ and other youth Workers in Dund¢¢. H¢ organiscs and runs
"Messy Church" an activities and outreach session for younger children that takes place on one Saturday
aftcrnoon a month for &7 months of the year. This has been attended by a number of local familie5.
several of whom hav¢ f¢w or no church connection5. He helps with two SU groups in the local s¢¢ondary
school and helped pr¢scnt a srv¢n-week "Bible Alive" course in a local Primary School. H¢ n￿$ a Youth
Club on Friday evenings Rnd a Parenl and Toddler group was started in lh¢ ehurch premises in
Sep￿fflber, is open to glny toddlers and their carers in the community and has been well attended.
A 7-week"Chtistianity Explored" course was tun in the Autumn and was attended by a number of people
inter¢5ted in Icarning more about Christianity. Occasional activities through the year have includcd
distribution of Christian magazines I"Life"l around the area ofthe church with inyitJtions to 5p¢cial
services and"Heritage" walks around central Broughty Ferry pointing out Sit¢s of interest and their
conncction to hisiorical ¢v¢nts or p¢rsons usually with 8 Christian focus. Th¢s¢ finish wilh refreshments
in The Brook and are free but dortations are invited to support the work of the RNLI in Broughty Ferry.
On 8 Cold cvcning in Noii¢mb¢r ivhcn th¢ Chri$tmaG lights. ar¢ officiall)I sivit¢h¢d on and Str¢
¢nt¢rtainm¢nts hcld in Broughty Ferry. hot drinks {tea, coffee or chocolate) are provided fre¢ of charg¢
from oulsidc The Brook and thc prcmises arc opencd for thc public to make usc of toilct and hand-
washing facilities.
On¢¢ a monih members of the congr¢gation bring donations of non-perishable fix)d items which are then
delivered to the Dundee FIK)d Bank or Eaglc5 Wings Trust, a local charity which supports tho
experiencing homele55ness or addiction problems.
Pa8c 2

Broughty Fe
Presb
erian Church
Report of the Independent Examiner to the Trusteesfor theyear endfd.I l Deeemher 2024
Activities And A¢hievemeDt$ {cont)d)
Thc chuTch is actively cngaged in discussions to purchase Broughty Feny Biptist Thurch building in St
Vincent Street. which is presently rextcd by the etsngregation and used for Sunday morning scrvices aThl
for the Youth Club. An Archite¢l and a Quantity Suryeyor have been 2ppointed, plans considered and
shared with the whole congregation alld fi￿d_￿alSIDg to purchase at￿ refilrbish the buildin8 be8un.
FinanciAI RevEev4
rh¢ princip&l fimding sources for the churcb ts donations by In￿te¢s. memb¢r5 and ad￿rent4 along with
associatrd gift aid.
Finaheidl res￿1&
I'he Statement of F'inancial Activities on page 6 rcflccts net incoming resources of £1 53.390 (2023
rcsialed: £17.266). The charity Trustees seek lo mainoin unresrncted res¢rv¢5 equal to 6 months
unrestricted expenditure and haye mei this reserve poli¢y at the end of the period. The Cburch held total
rescrvc5 at 31 Dcccmbu 2024 amounting lo £280,821 (2023 rcslated.. £127,431) which was made up of
unrestrictcd geneTal fiLnds of £29,919 (2023 Testated.. £42,815), unrestiicted designated fvnds of £2,809
12023 res121ed'. £l,OQO) and r¢siri¢ted tbnds of £248,093 (2023 restated.. £83,616).
R¢kyiyfLfLd
Bank
Virgin Moncy
718 High SirL%I
Dundee
DDI IS
web￿te.. www
ria
church.
Trniteej? Relpnnilblllllei In relgrfnb) tn the Fln*ntl*l StAtemenh
The charity Irustees are res￿n87b7e fnr pre])arin¥ a tN.4tees' annual repDrt and financial st&tements in
accordance with ap￿]Cable law and lJnited Kingdom A¢c(hunlin8 SiAnthrds (lJnit¢d Kingdom Genernlly
Accepted Accounting Practice).
The law applicable to chariti&s in Scotland reqllires the ch8rity trustees to prepare finan¢ial stslements for
¢ach year which show a truc and fair view of the slatc of affaiT5 of the charity and of th¢ incoming
resources and application of resources, of the charity for that period. In preparing the financial statement&
the tn￿le¢S required to..
select suitable accounting wlicies and Ihen apply them consistently-
obseryc the method and prin¢iples in the applicable Charitie5 SORP,.
rnake judgen]ents and esLirnates that are reasonable and pNdent.'
slate whether applicable accountin2 Standol'ds and staiements ot-re¢ommended practice have bre
fDllow¢d, subject lo depatffiwes dis¢losed and explained in the linancial sldtcmcnts.
prepare the ftnancial statements on the going concern basis wile5S It is inappropriate to presume
that the chanty will Contin￿ in operational existence.
Thr ttublrcs rc5punsiblE for k¥¢piTh¥ prvpei" ¥LLUIU2(ing f¥LuriL¥" which dI￿LID￿r With trabvn4ibl¢
a¢¥U[￿Y at atiy tji11¢ ili¢ fiiidnLidl pv&ilLU11 vf IhL Lhdriiy anLi i(P Lndblc IhLm lu rnsurc thal ib¢ fiijdii¥ial
5td(eiixiilb LUTiiply wilh tlie Cliarilies and TT￿￿ttL Itiveb(iii¢Jil (S¥oilatid) Aci 2003 Lh¢ Cliariti¢s
Accounts (SLOt141Dd) Regulalions 2006 {as atnended). Th¢y at¢ also r¢sEK>nsible for safeguarding thc
abbrlb vf thE ch&￿ilY and hence for t8king ￿&s￿￿bI¢ stCP5 loi th¢ picvelltion and detection of frittsd and
oih¢r irre¥ulariLie5.
Pagc 3

Brou
h Ferry Presb
erian Church
Report of the Independent F.x*miner to the Trustttsfor theyear ended 31 December 2024
Tru$teei' ReBpoDslbilitle$ ftn relatioD to the Fln*nel*l St4temen¢s {¢ont'd)
The ttustees are respottsible for the maintenanee and inteBrity of the charity and fJn2nciAI inforniation o
the CDngTegatinn's website. Le8tsliiion in the United Kin8dom 8overning the prepllration and
disserninatkon of financial statements may differ from le8islotion in other jurisdhGtion&.
Approved by the TnLstres on .
.2025 and si8ned on their bthalf by..
'UdL411L
i¢Jii
Page 4

Brou
Presb
erian Church
Report of the Independent F.x*miner to the Trnstee5 Jor Éheyear ended 31 December 2024
I report on the finaTKial statements of Brou8hty Fetry Presbyteriall Church for the year to 31 Deeember
2023 which are set on pgges 6 to 17.
Regpeetive Responslbllities of trugtee5 Ind et#mAner
The church's Twstecs are responsible for the preparation of the financial statements in awordantt with
the terrrn% of the Charities and Tnjstee Tnveitment (Scotlandl Act 2005 and the Charities Ac.c.ounts
{Seotland) Regulations 2006 (ss amended). The church's Trnstees consider thai the audir requirement of
Regulation 101 I) {a) to (c) of the Accounts Regulations does not apply. It is our responsibility to examine
the finamcial siatemcnts as required under section 4411) (e) of the Act and to $iate whether particular
matters have come to our attention.
Bgsls of Independent examlner's statement%
My exarninition was cirried (Jui in 8c¢ordance with Regul&tion I l of the Charities Accounts (8cotland)
Regulations 2006 (as &mended). An examinxtinn includes a review of the accounting records kept by the
church and a comparison of the financial stiitment.q preqented with Ihase records. It also includes
consideration of any unusual items or disclosure.4 in the financial si&tements and seeks explanatinns frnm
Ihc TNste¢.4 concerning ary such rnalters. The prf￿edUTas undettsken do nol provide 811 the evidence ihat
would be required in an audit. and cfflsequcnily I do nnt expre$8 an audit Trpinir￿ on the vi¢w given by
the financial ststements.
IDdepeDd¢nt eximlner's slatement
In the course of my exatnination. no matter has come to my attention
which givu mc re&sonablc ¢&use io believ¢ thi in any material respect Ihc requiremcnts:
to keep a¢¢ounting records in accordance with Section 44(1) {a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations. and
to prepare financial statem¢nts which accord with the accounting r¢cords' &nd cornply with
R¢g￿atiort 8 of the 2006 Account5 Reg￿atiOnS
have not been met. or
2. to which in my opinion, attention slxiuld be drawn in order to enabl¢ a proper understanding of the
fIn￿Kial statem￿t5 to be reached.
Inn¢5 & Partners Limited
Chartered Certified Accountanls
9 Ardross Str¢¢t
Inverness
tv3 SN
-2025
Pa8e 5
l+P
Innes & Partners
(Th8rt@r@d c￿rtIfi@d Accouniwts

Brou
Presbyterain Church
Statement of Financial Activities for the year ended 31 December 2024
Tot41
Funds
2024
Total
Funds
2023
Restated
Note Unrestri¢ted Designated
Funds
Funds
RestrAeted
Funds
Income
Donations and Legacies
Investmcftts
81,301
2.294
1.809
211,348
294.458
2.294
131,720
TotAI Income
131720
ExpeDdllure
Charitabl¢ Exp¢nditur¢
Total Expendlture
96,491
96,491
46,871
46,871
143,362
143J62
114,454
114,454
Net Incom¢l(expenditurt) before
galnsloosses) on Inve8tment&
Transfers bettveeD fundi
112.896)
1,809
164.477
153,390
17.266
Net Movement in Fund•
(12,896)
1,809
164,477
153,390
17,266
Reconelllatlon of Funds
Total Fund$ Brought Forward
Total Fundi Carrled Forward
42,815
29,919
1,000
2,809
83,616
127,431
280,821
110,165
127,431
li
248,093
All incom¢ and expenditure derivc from continuin8 activities.
The st&tement of financial activities includes all gains and loss¢s r¢cogni3¢d during th¢ ￿ar.
The notes on pages 6 to 17 forn) part of th¢se 4¢¢ounts
Page 6

Broughty Ferry Presbyteraln Church
Balance Sheet as at 31 De¢¢mber 2024
Total
Funds
2124
Total
Funds
2023
RestHttd
Unrestrlcted DeSIg￿￿ted
Funds
Funds
R¢stTieted
Funds
Current Asiets
Debtors
Cash #t Bank and in Hand
4.3(
29,638
12.569
238.669
16.878
271.116
4,304
124,575
128,879
2,809
2,809
Tot•l Current A8iets
33,947
251238
287,994
Llabilitle$
Creditors fallin% du¢ within one
year
4.028
3.145
7.173
1.448
Net C¥rreui AiJe(sl(Llabllltle¥)
29,919
1,809
244093
280,821
127,431
Tot41 Assets le$$ Currewt LlablMde$
29.919
2J09
248.093
280.821
127,431
Net Ai$ets
29,919
2,809
248,1>93
2811,821
127,431
The Fpndi of the Chirlty
Restricted Income Funds
Unrestri¢ied Fund$
248,093
248.093
32.728
83.616
43.1115
29.919
2.A09
2,809
Tot*1 Cbirlry FuDda
29,9A9
248,093
280,821
127,431
The notes on pages 8 kn 17 forni part of these accounts
AppruvLd l)y IhL t111%1iL% IIII
?n?5 and Si￿ed on theirbehalf by..
Truste¢lChairman of fiDan¢e Committee
St$$loo Cl¢rk
Page 7

Broughty Fe
Presbyterian Church
Notes to the Financial Staternentsfor iheyear epRded 31 December 2024
l. A¢¢ouftllng policies
Basis ofprepuration ondas5e5smehi ofgoing ¢oncepn
Broughty Fery Presbyierian Church s a registered charity in Scotland. Thc addre&s of the registered
oITic¢ is given in th¢ Charity infonnation on page 3 of thc5e financial slat¢m¢nts. The nature of the
charity's operations and principal activili¢s ar¢ in¢ludoJ in th¢ tru$t¢cs' report on pagcs I
The charity constitutes a public benefit entity &s defined by FRS 102. The financial statements hav¢ been
prepared in accordancc with Accounting and Reporting by Charities.. Statement of R￿0Mmended
Practicc applicablc to charitiC5 prcparing their accounts in accordancc with thc Financial Reporting
Standard applicablc in the UK and Rcpublic of Ir¢land tssued in October 2019, the Financial Reporting
Stand￿d applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charitie5 and Tntstee
Investment {Scotland) A¢t 2005 2nd th¢ Chariti¢s Accounts (Scotland) Regulations 2006 {as
am¢nd¢d)and UK Gencrally Acccpted Accounting Practic¢.
Th¢ financial stat¢mtnts arg prcpared on a going conccm ba515 under the historical Cost convention.
modificd to include certain items at fair value. The financial stst¢m¢nts are pr¢s¢nted in sterling which is
the functional currency of the charity and rounded to the nearest £.
The significallt accounting policies applied in th¢ pr¢par¥4tion of these financial statements are set out
below. These policies bave been consistently appli¢d to all y¢ars pru¢nt¢d unless otherwise slated.
FundAccountlng
Unreslricled fynds are ¥4vailable for use at the dtscretion of Trustees in furtherance of the get￿TAl
obje¢tiv¢s of ¢h¢ Churth.
Designaledfunds are unrestricted funds eArn)arked by Trust¢¢s for parti¢ul8r pury)Qse5,
Restrictedfyndv are subject to restrictions on their ¢xp¢nditur¢ by the temis on which Trustees solicited
donations or by restrictions imposed by thc donor.
Income recognition
All incoming resourccs arc included in the Statement of Financial Activitie5 (SOFA) when thc charity 18
legally entitled to the incom¢ after any perfomiance conditions have been met, the amount can be
measured reliably and it is probable that the income will be r¢c¢iv¢d.
For donations to be reco8niscd the charity will have been notified of the amounts and the settlement date
in writing. If thcrc are conditions atiach¢d to the donation and thi5 requires a level of perfomiaft¢¢ before
enfitlemenl can be obtained then income is deferred until those conditions are ￿1]Y met or the fulfilment
of thos¢ conditions is within the control of the Charity and it is probable that thry will be fiLifilled
No amount is included in the financial ststements for volunteer time in line with the SORP. Further detail
is given in the Truste¢s' Annual Report.
Tncome from trading activities in¢lud¢s incom¢ Camcd from fundraising ¢vents and trading adivitie$ to
rai$¢ funds for the charity. Income is received in exchange for supplying goods and Se￿ICeS in order to
rais¢ fund5 and is rccow)ised when entidement has occurred.
Income from government and other grants arc recognised at fair value when the charity has entitleTn¢nt
after any performance conditions have bcen met, it is probable that the incorne will be r¢c¢ived and the
aTnount can be mca5ured reliably. If entitlement is not m¢t then these amounts are deferred.
Page 8

Broughty Ferry Presbyterian Church
Notes to the Financial Statements]or ihe year ended 31 December 2024
Ewndilure recognitio
All expenditur¢ 1$ a¢¢ounted for on an accnjals basis artd has been classified under hcadings that
ag￿gate all costs related to the category. Expenditure is recognised wheTe there is a legal or constrnctive
obligation to make payments to third Parties, it is probable that the settlem¢nL will b¢ required and the
amount of the obligation can be measured reliably. li is cat¢gorised under the followtng headings..
Expendityre on charitable activities includes cos¢S incuryed by th¢ chArity in the delivery of its
aciivilies and services for its Ixneficiarics. Tt includ¢s both ¢osts that ¢an be alliKated directly to
su¢h a¢livities and those cosis of an indir¢¢l natur¢ necessary (0 SUPPOrt them- and
Other expenditure tyresents those item5 not falling into the categories abovc.
Grants payable to third parties are within the charitabl¢ objectives. Where unconditional grants are
offered, this is ac¢tu¢d a& soon as ihe re¢ipi¢nt is noiifi¢d of th¢ gTant, as this gives rise to a r¢asonable
expectation that the reeipient will receive the grants. Where grants arc conditional relating to p¢rforn)ance
then the ￿ant is only accrned when any unfiilfilled conditions are outside of the control of the charity.
CAsh c45h equivqlents
Cash at bank and in hand itjcludes cash and short terni highly liquid investments with a short m8tUriry of
twelve molltbs or less from the date of acquisition or opening of the deposit or similar acctsunl.
Flnancidl inslruments
The charity only ha5 financial assets and financial liabilities of a kind that qualify as b￿1¢ financial
instruments. Basic financial instrnments are initially Tcco8ll15ed at tran$￿tIOn valuc and subsequently
measured at their Settlement value.
Financial asset8 that are mclsurcd at ¢0St and amortised cost arc 888¢ssed at th¢ end of each reporting
petiod for objective evidence of impaimi¢ni. If objectiv¢ evid¢n¢e of impairn)ent 15 found, an impairnient
1055 is r¢cogniscd in th¢ StstemeDt of Financi¥41 Activitie5.
For financial assets measured at amortised cost, the impairnieni loss is measured as thc differen¢¢
b¢tw¢en an asset's ¢arrying amount and the present value of estimated cash flows discounted at the asset's
original effective In￿reSI rate. If a financial asset has a variable inter¢si rate, the dis¢ount rate for
measuring any impairmen¢ loss 18 the current effective inter&8t rate d¢temiined under th¢ contract.
For financi81 assets measured at cost less impairmcnt, the impairment105s is measured as the difference
between an asset's carrying amount and best C51imate, which is an approximation of the amount that tbe
charity would receive for the asset if it were to be sold at the balance sheet date.
Financial ass¢ts and liabilities are offset and the net amount reported in the balan¢e shcel when there is an
¢nforc¢able right tts set off th¢ recognised amounLS and there is an intention lo settle on a net b&sis or to
rea]ise the asset and settle the liability simultarteously.
Financial assets are derecognised when the contractual rights to the cashflows from the asset expire, or
whcn thc charity ha5 transfetred Substantially all the risks and reward5 of own¢rship.
Fin8n¢ial liabilTti¢s ar¢ d¢r¢cogni8ed only once the liability has bccn ¢xtinguish¢d through discharge,
cancellation or expiry.
Debior5 and creditors reL'eivable/p&yAble wilhitt oneyetsr
Dcbtors and cr¢ditors with no stated interest rate and receivable or payable within one year are reeorded
at transaction price. Any losses artsing from impairment arc recognised in expendinire.
Page 9

Broughty Ferry Presbyterian Church
Notes to the Financial Statementsfor theyear ended 31 December 2024
Going concern
Th¢ financial stat¢mcnts havc bc¢n prepared on a going conccrn basis as the trnstees believe that no
material uncertainties ex2St. The trnstecs have ¢onsider¢d th¢ l¢v¢l of fijnds held and the expected level of
income and expenditure for 12 months from authorising these financial 5tat¢ments. The budgefed in¢ome
and expcnditure is sutTicient wittL the level of reserves for the charity to be able to continu¢ as a goiog
concern.
Penslons
Employees of the chatity are entitled to jotn a der￿ed contributs'on pension scheme. Thc costs of the
defined contribution scheme are included within ¢haritabl¢ expendi￿re.
Pag¢ 10

Broughty Ferry Presbyterain Church
Notes to the Flnancial Statements for the year ended 31 December 2024
3. Donations #nd Legacle8
Tot41
Fullds
21124
Totsl
Funds
2023
Reitated
Unrestricted Design%ted
FwDd$
Funds
Restrirted
Funds
Standirtg orders and one off Gifts
Other donation Income
Exceptiottal donations
Gift Aid recovered
Grants and loan5
Sundry Income
50.531
14,858
2,873
12.960
809
82,043
1,309
95,000
17,996
15,000
133.383
16,167
98.873
30,956
15,000
79
92.544
13,859
6.404
18.259
1,000
79
654
81
211
131.720
TotAI
Funds
21123
Reitated
Unrestrl¢ted Desl£nated
Funds
Funds
Restrleted
Funds
Standing ord¢rs and on¢ off Gifts
Other donation Income
Ex¢eptional donations
Gift Aid recovered
Sundry In¢om¢
50,640
13.854
404
14.381
654
41,904
92.544
13.8S9
6.404
18.259
654
1,000
5,000
3.878
131720
4. Income from Invegtments
Totil
Fun
2024
Tot&l
Fundi
2023
ReJt*t¢d
Unregtrlcted
Funds
Deslgn4ted
Funds
Re5trlcted
Fund8
Bank intere$t
2,294
2,294
2294
2,294
Pa8ell

Brou
Fer
Presb
terain Church
Notes to the Financial Statements for the year ended 31 December 2024
S. AU*]y￿S of Exp¢nditure
TotAI
Funds
2024
Tot81
Funds
2023
Restated
Unregtrleted
Fund$
Deslgnated
Fund
Restrfcted
Funds
Charftable ExPendI￿re
Free Church of Scotland r¢mittanc¢s
Bookkeeper salaries
Minister supplem¢nt
Ministers Nl
Minister5 employer pension
Ministers Housing allowance
Ministcrs Nl on housing allowance
Youth worker Salary, NI & pension
Free Churth admin char8e
Minisiers expenses
Youth Worker expenses
Prop¢rty r¢ntsls St Vin¢cnt Street
Donations and gifts
Building attd equipmeni costs
Exceptional items
BF Presbyterian Church Trust. Brook
Utilities the Brook
Outrcach
Preaching fees
Insurancc
Office Sunthi¢s
Teaching Materi81$
Development furtd paymertts
Independent Examination
50,712
5,051
2.500
345
250
7.500
1.035
50,712
5.051
2,500
345
250
7,500
,035
36,968
180
1,859
462
3,860
6,496
3,419
8,350
6,000
2,615
1,998
399
319
133
931
48.250
4,052
2,708
374
271
8.l25
36,968
55
20,933
165
2,184
2,173
3,270
4.636
2,904
896
6,000
1,858
1,329
125
1,859
462
500
3.360
6,496
1.379
2.772
6,000
2.615
1,006
399
319
93
695
2.040
5,578
992
384
492
992
125
1,212
114.454
40
236
1.980
1,980
143
46 871 ￿61
P8ge12

Brou
hty Ferry Pre5b terain Church
NDteJ to the Financial Statements for the year ended 31 December 2024
5. ATrAlysls of Expendlture {eont'd)
Cbarltlble Expendlture
TotAI
Funds
2023
Restited
Unr¢$trl¢t¢d
Funds
D¢sigDated
Fundi
Reltricted
Funds
Free Chureh of Scotland remittances
Bookkeeper salaries
Minister supplemettt
Ministers Nl
Ministers employer p¢n5ion
Ministers Housing allowattce
Ministers Nl on housing allowance
Youth worker Salary. NI & pcn5ion
Free Church admin d)arge
Ministers expenses
Youth Worker expen5e5
Property r¢nta15 St VinccnL Street
Donations and gifts
BuildÈn8 and equipm¢n¢ costs
Ex¢cptional it¢mB
BF Pr¢$bytcrian ChuKh TrusL Brook
Utilities the Brook
Outreach
Insurance
Offiec Sundries
Teaching Materials
Development fund ￿￿ents
Indepcndcnt Examination
48.250
4,052
2.708
374
271
8.125
1.121
48.250
4.052
2,708
374
271
8.125
1.121
20.933
165
2,184
2,173
3,270
4,636
2.904
896
20,933
35
130
2,184
2.173
3,270
4,636
2,021
896
6,000
1.858
1,012
384
492
552
125
1212
883
1,858
1,329
384
492
992
125
1,212
114454
317
440
Page 13

Broughty Ferry Presbyterain Church
Notes to the Ffinancial Statements for the year ended 31 December 2024
6. An*lys15 of StAff Co$ti
Total
2024
Totsl
2023
Restated
Salaries- Rev Alberto de Paula
Sal&Ties- Youth worker
Salaries- bookkeeper
Pension- Minister
P¢nsion- Youth worker
Head Offlce payroll Charge
11,380
33.880
5.051
250
3.088
180
12,328
19,183
4,052
271
1,750
165
No employee had employee benefit8 in ¢x¢es8 of £60,O¢M) (2023.. £nil).
The averdge number of employees during ¢he year was 3 (2023.. 3).
7. Don&tloni and El
Total
2024
Tot#1
2023
Restiitd
352
2,QOO
804
200
200
500
Compassion
FA¥le5 Wing Trukt
Comfort International
Loch8ilphead Free Church
Burghhead Free Church
Hope Churrh, Aiud, Roll￿11a
Blyth5wood l Ukraine
Scripture Uttion
Dundee Evan8eli¢41 Christian A5SOOCiOtion
Cumb¢rn&uld Frce Chuich
INdlvldu41s.'
Caroline White
Glfis..
Prize Giving Gifts
Other 8ifts <£100 10 support SU camp attendance
384
2.000
550
S(N)
385
2,000
30
2CK)
500
247
200
6A96
80
8. GoYern*nct cost¥
Total
Fttnds
2024
Total
Furyds
2023
Rest•ted
Unrestrleted
Fundi
De$l%n%ted
Fund$
Re5trlcted
Fundj
IMdepEndent exxrnlnation
1,980
1,980
1,212
Page 14

Broughty Ferry Presbyterain Church
Notes to the Flnancial Statements for the yegr ended 31 December 2024
9. Ahalysls of Debtors
Total
Fund5
2024
Total
Funds
2923
Re5txted
Unre$trl¢t
Funds
DeslgnAted
Funds
Restrlcted
Funds
GRft aid deb￿r
Prepeyments ond accrued income
3,760
549
12,569
16,329
549
3,808
496
10. Atsalysl$ of current labllltles #nd lonff term crtdltors
Unre8trlcted Ihglgnated
Fund$
Total
Fund5
2024
Tot•1
Fynd•
2023
Re•tAted
Rutrlcted
Due wlthlA l y¢*r
A￿Tual&
Staff costs
2.560
1,468
2,560
4,613
1,448
3,145
I l. Analy￿0 of Net Aliets Between
Tfjt*l
FuTrds
2024
Unr¢$trl¢t¢d IksJgn8ted
Funds
ReJtrl¢ted
FuDd$
CU￿ent Ass¢ts
Curreni Liabilities
33,947
(4.028)
2,809
251238
(3.145)
248,093
287,994
(7,173)
2811.821
Net Asiets 81 Jlt 31 December 2024
Tot41
Funds
2023
R¢st*t
Unrestrlcted
Fundi
Deil%nated
Funds
Restritted
Fundi
CutTertt Assets
Cutrcnt LiabilitLC5
128,879
(1,448)
127 431
128,879
{1.448)
127 431
Net Assets AS at 31 December 21123
Page IS

Broughty Ferry Pre5byterain Church
Notes to the Financial Statements for the year ended 31 December 2024
12. Movement In Fund$
As&t
01.01.2024
Incomlng
Resourc¢i
OutgolnK
Resource&
Aiat
31.12.2024
Transfers
Rt5tricted Funds
Bill & N¢5si¢ Watson Fund
Youth Developement Fund
Property Fund
35.970
47,646
(734)
(40,6261
(5,5111
46
71
35236
39,449
173.408
32.429
178,919
211348
24&093
Unrestrl¢td Funds
General
al
Ltgacy Fund
42,815
83.595
196,491)
29,919
1,000
1,809
2,809
09
85.404
TotAI Fun
127431
296.752
143J02
280 821
12. Movement In Fundi (£ont'd)
Asai
01.01.2023
RestAted
Ineomlng
R¢sour¢ex
Restated
Outgolng
Resourtel
Restated
As#t
31.12.2023
Reitattd
TrAn•fers
Restated
R¢itrlet¢d Futtd$
Bill & N¢5si¢ Watson Fund
Youth Developement Fund
37,610
20.000
11,640)
(23,1411
35,970
47.646
50,787
UDre$trlctd Fund8
General
52,555
79,933
189,673)
42,815
Legacy Fund
1,000
1,000
Total Fundi
110 165
114.454
127
Page 16

Brough
Fer
Presbyterain Church
Notes to the Flnancial Statements for the year ended 31 December 2024
Expl4n¢liwi offwmds
The Generol Fund encornpa5ses all income tnd expenditure reJfytirt8 to the primary focu5 activities of th¢ ¢h4rity, othcr
th0￿ forwhi¢h fulldin8 18 r¢sthetoJ.
Thv Lv¥aiy was LTfUtrd asi¢Jr l¢¥oLy dLYLatsvns tb*il tli¢y ¢owi b¢ ub￿ ￿￿￿1r1¥ puIpv&G$ iaiher than
5iTnply bc of Lli¢ g¢n¢rthl ¢xpen41sturv. AIIoLation of the Lew&Lry lulld will b¥ for 5￿Lif1L Lapithl works and
pu￿has¢S a￿d by Ihe Finanace ComDitt¢e.
The Yo*ih Development Fund encompas8¢s all ift¢ornr and cxp¢nditur¢ r¢latin8 to the youth worker. which the ¢huTch
ernployed in June 2023.
The Bill ** Me.EYie Wol,rnn Fupjd TepTe%ent% ￿llds dcmsted b
In Nessie's memory, in nrder to facilitate the purchase of
the following items and eqiiipment. ai attd when needed for the benefit of the Church xThd con8reB#lioth'. *iidio visual
projection and recordin8 equipn)enl', Cornputer Rnd Ancillary equipment,. internet connections installed in the Church.
teaching equipmcnt arnd mE*teri&ls for use of the Sun&y School. Bible Class and oth¢r youth work. cuttaitts for th¢ mAirt
windowx at the Chiirch Premises.
The Propety Fund was ¢rt8¢¢d fL)r the pu￿Ose& of buying and devloping a new church buildin&
13. ReitAtement Of Cornp*rAtfv
We havc ￿tated Ihe fi8ure5 for 2023 as the Chairtyhos changed iLsaeeountinB policy ind ￿0pted the Acctuats
accounting m¢thod in the current year.
Total
Funds
21123
Unrestrltled
Fund$
Deslgnated
Funds
Rellrlfted
Fundi
B8lan¢e at 31 De¢ember 2023 las previou$ly oted)
income 46 debtors 2023
¢xpcnditure as croditor 2Q23
Rcclasyification of Youth 8nd D¢v¢lopm¢nt fund
40,838
3,397
(1,4201
47.739
35,998
907
128)
46,739
124,575
4,304
(1.448)
(46.7391
B#laRce a5 at 31 Dercrnb¢r 2023 (as reltited)
42015
1,000
13.610
127831
14. Related P*rty TrnrtxAetloR$
Broughty F¢￿Y Presbyterian Church r¢v¢ived a gift of £85,000 (2023: £nill, from Brought Ferry Presbyterian chU￿h Trust.
towards the putpose of bu)ing an4 d¢vclopinga chuTch building.
Page 17