Scoili¥h Charity No.. SC046813
Broughty Ferry Presbyterian Church
Financial Statements
For theyear ended 31 December 2024
l+P
Innes & Partners

Brou
Presb
erian Church
Contents of the Financlal Statementsfor theyear ended 31 December 2024
Page
RekK)rt of the Tn￿tee&
Re[￿rt of the Indewdent Examiner
Statement of Financial Activities
Balance Sheet
Note8 to the Fillanciai Statements
8-17

Brou
Report of the Independent Examiner to the Tru5teesfor theyear ended 31 December 2024
Presb
erian Church
The ¢rust¢¢s arc pl¢as¢d to present their report tog¢ih¢r with th¢ financial statements of the ¢hw¢h for the
ytar cnded 31 DeGctnber 2024.
Status of Charity And G(wernin2 Ik)cument
Broughty Feny FIee Church of Scotland (p￿VIOuSlY known as Broughty Ferry Pr¢5byterian Church) is an
Unincorporated Association which is a r¢gi5tered Scottish Chatity and a con8re8ation of the Frcc Church
of Scotlan(L & Presbyterian Thurch adhering in its worship and d(Ktrin¢ to the position of the Church of
Srotland at thc Rcfomiation. Thc free Church of Scotland owc3 its ti¢l¢ io its historical strngglc to rem&in
"frec" from State int¢rf¢r¢ncc in its intcmal aff4irs. Th¢ Fr¢¢ Church of Scotland has an ¢xplanatory
document which ¢xplains the origitts of the ¢hurrh and whiGh givcs the historical ba¢k8round to th¢
Church coming into being in 1843 and lists documcnts in which is ¢mbodi¢d the consutution of the
Church.
The Fr¢c Church of Scotland aUTently ha8 around 100 congrcgations in S¢otland, as wcll as two in
London &nd fiv¢ in North Am¢ri¢4 ond sister rhurch¢s foundc4J by mission work in India. Pcru and South
Africa. It also h&s a full tin)e dcgr¢e-awarding college in the heart of Edinburgh for the training of
ministers and other Chri$lian workers and supports and works with churche3 and Christian organisations
around the world.
Th¢ 8ov¢mment of th¢ Fr¢¢ Chur¢h of Scotland is Pr¢sbyterian and the congregation is within the
Presb)tcry of Edinburgh and Perth.
Thc congregation contribute to the nation&1 Church's 5t1p￿d thnd. In turn. the ¢ongr¢8ation is authorized
by the Church to huvc ll minister paid from the central fithds of the Church.
Truyttta and L4Aders
The Eld¢rs form the Kirk S¢ssion and ar¢ reSpO￿lb[c for the general and spiritual oversight of the
¢ongregatiott. The administration of the finances and propety of the congregation is th¢ regponsibility of
the Fin4n¢e Committee. The Kirk Session exercises its di8¢reiion in determining the most appropriate
method of eleciing new Tnjstees (elders and Finanee Committee members) but any election process must
involve the communicant membership of the congregation, all in a¢£ord#nc¢ the Consiitutton of the
Congffgation. Prior to th¢ir appointmcnt n¢w Trust¢¢s will hiv¢ served the Church for som¢ tim¢ iti
various roles and would be familiar with the Church's values, aims and objectives as well as ils day to
day operatlons.
Suitable induction is provided for all new Trustces, making them aware of a tNslcc's responsibiliti¢$, the
Constitution and adrninistrativ¢ procedures. A copy of the previous year's annual report and accounts are
Also provided alon8 With the OSCR booklei"Guid¥rtce and Good Prnets'ce for Charity Ttustees"
Appointment and removal is in accordance with the COnsti￿tIon which requir¢s th&t 8ppointmMt or
removal is approved by resolution of noi less than 75D/¢ of ihe existing trustees. There is no rnaximum
number nf Mistees. The minimum number 15 three. The Ini%lees who Served diirinE the vexr were..
Fage I

Brou
erian Church
Report of the Independent Examiner to the Trusteesfor iheyEar ended 31 December 2024
Presb
Charitable ObjECtive
The purpos¢ of thc chutch 15 thc advano¢tn¢nt ol th¢ ChtisLian rcligion through thc public worship of
God, th¢ spreading of the gospel of Jesus Chrisl, the exercisc of pastoral ¢are and the provision ot
prdciical compassion for th05C Ln need.
Aetivitles and Achievements
The Congreg&lion aims to maintain the public worship of God and to foster Christian fellaw8hip' to
evangclise the local area by proclauning the gospel of Jesus Christ. to exercisc pastoral care And practic&1
COTnpassion for ihose in n¢¢d' to uphold and further the int¢￿sts of the Free c.hurch of Scotland. and to
participate in rhe worldwide promotion of Christian fellowship and the advancement of the Christian
f8ith. All the business and proceedings of the Congregation are conducted in accordance with the
constitution of the Free Church of Scotland, under the supetvision of the Presbytery of the bounds, attd in
ternis of the Acts, dcliveTances or directions of the General Assernbly of the Frce Chur¢h of S¢otland.
Sunday moming s¢rvi¢cs W¢￿ h¢ld in thc old prcmiscs of Broughty Fcry Baptist Chur¢h, rented by us
for Sunday mornings. Ilcld at thc samc timc a Sunday Club mainly for Primary S¢hool-ag¢d ¢hildren and
a Biblc Clw mainly for Sccondary school-agcd childrcn. Thc morning 5crvice is usu&lly followed by
rcfrc5hments in the church hall cxcept for the last Sunday of most months whcn u church lunch is IKld in
Th¢ Brook Iprcmiscs rcntcd from Broughty Fcrry Pr¢sby(erian Church Trust for our 501c ￿SC). Ev¢ryon¢
attendin¥ the church servie¢ 1$ invited to ihi3 frcc lunch aft¢r the servi¢¢.
Midweek services or pr&yer m¢etin8s were held in The Brook every W¢thesday rnorninB durin8 school
tenn time. Prayer mceiings were also held on aliernate Wednesday evenings lllnd evcry Wednesday in
summer) in The Brook bul wilh Ihe ￿ChnOlogY for oihers to join by Zoom, leAding 10 & larg¢r number of
people able to participate in the meetings. House group5 WCTe held on EltemAi¢ Wednesday evenings for
muLh of ihc ycar. Prcscntly 3 diffcrcnt House group5 njn on Wednesday evenings. CL)mrnunicatiuns,
devotion& infomidLii)n w(￿ seni oui lu all member¥. adherenis kmd other inrer&si¢d individudls by
email or post onLe evfxy week.
From time to lime oih¢r miftistets, missionaries or Christian workers h&ve be¢n invited to1¢8d Sunday
servJc¢s or midweek meetitJ8S.
appoint¢d to thc post of Youth, family and Child WorkcT in 2023. 11¢ 15 T¢sponsibl¢
lo.." Suiiddj SLSbiOUS for prirnary and 5ccondary-aged children aDd for a Youth Club. He has good links
with both Scripture Urtion, Youth for Christ and oth¢r youth WoL*¢rs in IXmd¢e. He organi5cs and nm8
"Mcssy Church" an activitics and outrcach session for youngcr childrcm that takcs placc on onc Saturday
Mficrnoon a month for 6-7 months of the year. This has bccn attended by a numbcr of local familics,
scvernl of whom have f¢w or no church conncction5. Elc hclps with two SU groups in thc local sccondary
school and helped present a scvcn-w¢¢k "Bibl¢ Aliv¢" cour5c in a local Primary School. He tuns a Youth
Club on Friday evenings and a Parent and Toddler group was started in the church premises in
Sepi¢mb¢r, 15 open to any toddlers and their carers in the community and has been well attended.
A 7-week "Christianity Explored" course was nm in the Autumn and wa8 attended by a number of pcople
interested in leaming morc aknut c.hristianity. Occasional activities through the year have included
distribution of Chrisiian mag27.ine4 ("Lif¢") around the ar￿ of the ¢hur¢h with invitations io sp¢¢ial
services and"Heritage" walks #round central Broughry Feny pointing out sites of interest and their
conncction to historical events or persons us￿l1Y with a Christian focus. These finish wilh refreshments
in The Brook and are free but donations are inviLed to 4upport the work of the RNLI in Broughty Feny.
On 4 cold oiicning in Noiiombor iiihcn the ChriEtmag light6 ￿.¢ officially civitchcd on and 6trGGt
enieMainm¢nts h¢ld iii Broughty Fcry. hot drinks (tca. coffec or chocolatcl aTC providcd fr¢e of rhargc
from ouiside The Brook 2nd rhe premises are opened ftjr (he public ro makc usc of toilet and hand-
washing facilities.
Once a monih membcTS of the congregation bring donations of non-perishable food itcrns which are then
dclivered 10 Ihc Dundee Food Bank or Eag1¢5 Wings Trnst, a local charity which supports those
experiencing homelessness or addiction problrms.
Page 2

Brou
Presb
erian Church
Report of the Independent Examiner to the Trus¢ee5for theyear ended 31 December 2024
Activities and A¢hiev¢ments (cont'd)
Thc ¢hur¢h 15 activcly cngagcd in discussions to purchas¢ Broughty fcny Baptist Cl)urch building in St
Vincent Street. which 15 presently rentcd by thc congrcgation and uscd for Sunday morning 5crviccs and
for thc Youth Club. An Architcct and a Quaniiry Sutveyor havc bcen appointcd, plans considered ar
sharcd with th¢ whole congregafion and fi￿d-￿alSLnB to purchase and refvd)ish th¢ building b¢gun.
Financial Revlew
The principal thnding sources for the church 15 donations by Inislees. rnemb¢rs and adh¢rents. along with
85$0ciated gift aid.
The Statement of Finoncial Activities on poge 6 rcflccts net Incoming resources of £153.390 {2023
rcslared: £17,266). The charity Trustees seek to main(ain unrestricted reserves equAI to 6 monihs
unresiri¢t¢d expenditure and have met this reserve policy al the end of the period. The Chur¢h held total
re5etves at 31 Deeember 2024 amountittg to £280,821 12023 restated.. £127,431) which was made up of
unreslricted general fiLnds of £29.91912023 restit¢d.' £42,815), unrestricted designated fi￿dS of £2,809
(2023 resiAled.. £1,000) and restricted fund5 of £248,093 (2023 restated.. £83.616).
Bank
Virgin Money
718 Hi8h Street
Dundee
DDI ISS
Wcbslte: www.
i*
church.
Trusteei? Rejponslbllltlei In rtlxtlom to th¢ Flnath¢l#l Statementj
The charity trLLStees ore responsible for prep0ring & tnjstees, annual report and financial statements in
accordance with appli¢abl¢ law and United Kingdom Accounting Standard5 (Uniled Kingdom Generally
Accepied Accounting Pra¢ti¢¢)-
The law applicable to chariti￿ in Scotland r¢quire5 the ¢harity trustees to prepare financial 5tat¢m¢nts for
aGh ycar which show a truc and fair view of (he state of affaiTS of the charity and of thc inroming
rttsourctts and appliL4Llivn ufresour¢¢5, of the charity for that period. In preparing the finanLial statements.
the INsLees required to..
select suitable accounting polici¢s and th¢n apply th¢m consist¢ntly'
obsetve the method and principles itt th¢ applicable Cl]arities SORP.
make judgements and ¢slirnatCS that ar¢ r¢asonabl¢ 4nd prudcnl-
statc wh¢th¢i appliGablc accounting 5tandai'd5 and stat¢mciits of r¢comm¢nd¢d practic¢ have b¢en
followed. subject to #iny dcparturc3 disclosed ajid cxplained in the fliiaiicial 5tdtcments,'
pr¢p¥r¢ Lh¢ financial statements on the going concern basis unless li is inappropriate lo presume
that the Charity will Continue in operational exislence.
The tnjstees are responsibl¢ (or keeping propa- accounting r¢cords which dis¢los¢ with reasonable
accuracy at any time the financial position of the charity and to enable them to eftsure that the financial
stateTnents comply with the Charities and TNslee Investment (Scotland) Act 2005 and the Ch￿itieS
A¢counis {S¢oiland) Regulations 2006 {as amended). They are also responsible for safeg￿rding the
assets of the charity and hence for taking reasonable steps for the prev¢nEion 8nd detection of fraud and
other irregularities.
Pag¢ 3

Brou
Presb
erian Church
Report of the Independent Examiner to the Trusteesfor Éheyear ended 31 December 2J24
Trnstee8' Re8ponsfibllltle8 In relatlon ts the Flnau¢lal Statement$ {¢L)nt)d)
Th¢ trustees arc rcsponsible for the maintenance and intcgrity of th¢ charity and financial infoTmation on
the congregation's websitc. Legislation in the United Kingdom governing the prcp&rr41ion and
dissemin4tion of finamcial statements may differ from legislation in other jurisdiclions.
Approved by the Tnjsiccs on .
.2025 and signed on their bchalf by..
Page 4

Brou
Report of the Independent Examiner to the Trusteesfor Éheyear ended 3J December 2024
Presb
erian Church
I r¢port on tbe financial statements of Broughty Ferry Presbyterian Church for the yw to 31 December
2023 which are set out on pages 6 to 17.
R￿pectIVe Responsibilities of trustees and examiner
The chU￿h'S Tn￿leeS ar¢ responsible for the preparation of the financial statements in accordance with
the ternis of thc Charities &nd Trustee Inveslment IScot18nd) Act 2(105 and the Charities Accounts
{Scotland) Regulatiotjs 2006 (as amended). The church'8 Trusiees con5id¢r that thc audil requirem¢Tht of
RegulAtion 10(l) la) lo {c) of the Accounts R¢guilltions does nol apply. It is our rcsponsibility to ¢xomin¢
the financial $tat¢m¢nts as required und¢r s¢¢lion 4411) (c) of thc Act and to 5tat¢ wh¢ihu parti¢u]ar
matters have come lo our attcnlTOn.
Ba$1$ of Independent e￿mIner'S stAtement8
My examination carrted out in uccordance with Re8ulation I l of the Cth&rilies A¢counis {Scotland)
Regulations 2006 (ag amcnded). An examination includes a review of th¢ a¢¢ountitl8 r¢¢ords k¢pi by the
church and a comparison of the financial slatements presented with those recoTd8. It also includes
con5iderJtion of any unusual items or di5closure5 iri the financial statements and seeks explanations from
the TTUStees concerning any such matters. The procedures undertaken do not provid¢ all the evid¢n¢e that
would be required in an audit. and consequently I do not express on audit opinion on the view siven
the fI￿n¢181 $ta¢emellts.
Independent examiner'i itatemeDt
In the Course of my examination, no matter has com¢ to my att¢ntion
which give5 me reasonable eause to believe tha¢ in any material respect the requirement5'.
keep accounting records in accordance with Section 44{1) {a) of the 2￿5 Act and
Regulation 4 ot the 2006 Accounts Regulations, and
to prepare financial statem¢nts which accord with the ￿Counting records and Comply with
Re8uIAtion 8 of the 2006 AcLount$ R¢8uI%Llions
have noi been rnet, or
2. to which in my opinion. attention should bc drawn in order to enable a proper understanding of the
financi&l.statemenis to be reached.
Innrs & Partncrs Limited
Charlttrcd Ceriified Accountants
9 Ardr05s Sire¢t
Inverne&s
IV3 5NN
Dats.....
.-2025
Pag¢ 5
|+P
Innes & Partners
Chartered CertSfied Accourtants

Brou
hty Ferry Presbyterain Church
Statement of Financial Activities for the year ended 31 December 2024
Totsl
Funds
21124
Totsl
Funds
2023
Restated
Note Umrestricled
Funds
De5i%nated
Funds
Restrkied
Fmnds
Income
DorTrations and Le8aci¢s
tnv¢slrnvnts
81,301
2,294
L,809
211,348
294,458
2,294
296 752
131,720
Total Income
211348
131720
Expendltur¢
Charitable Expenditure
Total Eipendlture
96.491
46,871
143,362
143
114,454
Net In¢omtl{expeftdlture) before
8#1nilOos$eJ) on Invejtmentj
Transfers between funds
{12,896)
1,809
164,477
153,390
17,266
N¢t Mov¢m¢nt in Fund8
{12.896)
1.809
164.477
153.390
17,266
Reconciliatlon of Fund%
TotAI Fundi Brought ForwArd
Total Fund• CArrled Forward
42,815
1.000
83,616
248,093
127,431
280,821
110,165
li
All income and expenditure deriv£ from continuing activities.
The gtaiement of financial activities includes all gains and losses r¢cognis¢d during the year.
The notes ¢)n page8 6 to 17 form part of th¢s¢ A¢¢OUiIt5
Page 6

Broughty Ferry Presbyterain Church
Balance Sheet as at 31 December 2024
Total
Funds
2D24
Total
Funds
2023
Reststed
Note
Unrestrkted
Funds
Desl8llllted
Funds
Restricted
Current Asxets
D¢bwrs
Cash at Bank and in Fland
4,309
29,638
J3.947
12,569
238.669
25lJ38
16,878
271,116
287.994
4,304
124,575
2.809
201)9
TotAI Current Aiiets
128079
Llabllltles
Creditors fallirtg due within one
year
4,028
3.145
7.173
1,448
127,431
Net Current AHetsl(LSabllltlu)
29,919
2009
241093
280,821
Tfjt•l A15ets leii Current Llgblutl
29,919
2,8119
24&093
280,821
127031
Net A¥ie¢$
29,919
2.809
24&O93
2811,821
127.431
The Funds of the ChArlty
Restiicied Income Funds
Unrestricl¢d Fwid8
248.093
248,093
32,728
280,821
83,616
43,815
127,431
29.919
2,809
Totsl Cbxrlty Fundi
12
29,919
248,093
The noi¢s on pages 8 ￿ 17 fom) part of these accounts
Apprvved by the tTUStee5 On
2025 and siw)ed vn their behalf by..
Trusteelchairman of Finance Comrnittee
Sesslon Clerk
Pag¢ 7

Broughty Ferry Presb
erian Church
Notes to the Financial Statementsfor iheyear ended 31 December 2024
l. A¢¢ounting policies
B4sis ofpreparation dnd&uessmenf ofgoing concern
Broughty Ferry Presbyterian Church s a regislcrcd charity in Scotland. The addre&8 of thc rcgistcrcd
office is given in the charity information on page 3 of th¢se financiyil statements. The natu￿ of the
charity's op¢rations and principal activities are included in th¢ tnJstc¢s' report on pagcs l -
Th¢ charity constitutes a public benefit entity as defined by FRS 102. The financial stalcrn¢nls hav¢ been
prcpared in accordance with Accounting and Rcporting by Chariti¢5.' Statemeni of Recommended
PraGti¢c applicable to ¢hariti¢s pr¢paring th¢ir accounts in aGcordancc with the Financial Rcportin8
Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Rcporting
Standprd applicable in the United Kingdom and Republi¢ of Ireland (FRS 1021. th¢ Charit1¢5 and Trustee
InvestTn¢nt {Scotland) Act 2005 and the Charitics Accounts (Scotland) Regulations 2006 (a3
&mcndCd)at￿ UK Gcncrally Acccptcd Accounting Practice.
The financial statements arc pteparcd on a going conccrn basis under the historical cost convention.
modificd to include certain itcms at fair value. The financial statements are presented in slerling which is
the fvn¢tional ¢urr¢ncy of the charity and roundcd to th¢ ncarest £.
Thc signJfic4nt accounttng poli¢i¢8 appli¢d in th¢ prcp4rntion of th¢sc financial 8tat¢m¢nts are set out
bclow. Thcsc policie8 bllvc b¢cn consistcntty applied to all ycars prcsentcd unlcss othcrwi8¢ ststcd.
FMnd4ccnunling
Unr¢slricÈed funds are &vailf4ble for use at the discretion of Trustee5 in fiJrtheranc¢ of the gen¢r&l
objeetives of the ch￿ch.
D¢signaledfynds are uTwe5tricted funds earniarked by Trnstees for porticulllr puryoses.
Reslrictedfyndf are subject to restrictions on their expenditure by the ternis on which TNstees solicited
donations or by restrictions irnpo$ed by th¢ donor.
r•coguition
All incoming resources arc included in th¢ Statement of Financial Activities (SOFA) when th¢ clwity is
legally entitled to the income after any perform&nce condltions have been met, rhe amount ¢an b¢
measured reliably and it is probable that the income will be received.
For donations to be T¢¢o8niscd the charity will have been notified of the amounts and ¢he settlem¢nt d4tc
in ￿Titing. If thcrc are conditions aitached to the donation and this requires a level of pertomance before
enriilemenl Can be obt•ined then income is deferred until those conditions are fully met or the fuifiln]ent
of thos¢ ¢onditions is within the control of the charity and it 15 probable that they will be fvlfilled
No amount is included in the tinancial statemcnts for volunteer lime in line with the SO1￿. Further detail
is given in the I rustees, Annual R¢port.
Income ftorn trxding activities includes tncome earned from ￿ndraisIng events and trading activities to
raise funds for the ehariry. Income is received in exchange for supplying goods and setvices in order 10
raise ￿nIS and AS re¢ognAsed when entitlement has occurred.
Income from government and oth¢r grants arc rccogni5¢d at fair valu¢ whcn thc ¢h8rity has ¢ntitIe￿eftt
fter any perforniance conditions have been mel it is probable that the income will be received and the
amount can be measured reliably. If entitlement is not met then these amounts are deferred.
Pag¢ 8

Broughty Ferry Presbyterian Church
Notes to the Fin4ncial Statementsfor theyear ended 31 December 2024
E¥pendilure recvxnition
All expenditure is accounted for on an accnjals basis and has been cla55ifid under h¢adings that
ggregate all costs related lo the category. Expenditure is recognised wh¢r¢ thue is a legal or constructive
obligation to tnake payments to thLrd parties, it IS Probable that the 5¢tt1¢rn¢nt will be required and the
aTnount of th¢ obligation can bc mca5urcd rcliably. It is rat¢goTised und¢1 the following headings..
Expendityre on clwitable aclivilies includes costs incurred by the charity in the delivery of its
aciivilies and services for its beneficiaries. It includes boih Costs that can be allocatcd directly lo
such activitics and those costs of an indirect nature necessary to support them. und
Other expenditure represents th(￿e items not falling into the categories above.
Grants payable to third parties are within the Charitable objectives. Where unconditional grAnls are
offered. this is accrued as soon as the recipient is notified of the grant, as this gives ri8e to a re&8onable
expectation ihat the recipient will receive the grants. Where granLs arc conditional relaiing io perfomiance
then ihe grant is only acCn￿d when Bny unfulfilled conditions &re outside of the conrrol of the ¢lwity.
Cu,fh eofh equlw41enft
Cash at bank and in hand includes cash and short iem) highly liquid investments with a shon maturity of
twelve motttkns or less from the date of ￿quiSition or opening of the deposit or similar accoun¢.
Financial in.wtrurnenh
The charity only ha.s financial assets and financial lialjilitics of a kind that quAlify Lq ba$ic financial
instNments. Basic financial insmments &r¢ init1211y recognised at transaction value and subqequen¢ly
measured at their settlement value.
Financial assets that are meaqured at cost and amorti.qed cost Are o&sessed at the end of each Teporting
period for objective evidence of impaimicnt. If objective uridence of irnpainnent is found, an impaim)ent
lo.$s is rewgnised in th¢ Sthleme￿( of Financial Actiwitie%.
For financial assets measurcd at amortised cost, the impairnient loss is measured as rhe difference
betwe￿ an asseV$ carrying amount dnd the preseni value ofesiijnaied c?sh flows discounted at the asset's
original effective inierest rale. If a financial a5sel has a variable interesi rate, the discount rate for
measuring any impainnent loss is the cumt effective interest rate determined under the contracr.
For financial asseis measured at cost less impairnienr, the impairnient loss is measured as the difference
between an &ssel'5 c8nying amount and best estimate, which is an approximation of the amount Lhai
charity would receive for the asset if it were to be 501d ai the balance sheet date.
Financial assets and liabilities are DffseL and th¢ nel amount reporled in the balan¢¢ sheel when ihere is an
¢nforceable right to set off the recognised amounts and Ihere is an intention to settle on a net basi5 or to
reali8e the asset and settle the li&bility simultancously.
Financial assets are derecogmised when the contractual Tights to the cashflow5 from the ass¢¢ ¢xpirc, or
when the ctwity ha5 tlansferred substantially all the ri5k5 and reward5 of owneTship.
Finan¢ial liabiliti¢s ar¢ derecognised only once th¢ liability has bccn extinguished through discharge,
cancellaiion or expiry.
Deb¢or5 and creditors receivoble /payable wlthin oneyeqr
D¢btvrs dnd Lrrdi(ors Wth no stated interest rate and receivable or payable wiihin one year are recorded
aL transaction price. Any losses arising from impaimeni are relo￿lSed in expenditure.
Page 9

Broughty Ferry Presbyterian Church
Notes to the Financi81 Ststements for iheyear ended 31 December 2024
Going concern
Th¢ fLniin¢ial stat¢m￿t&. have b¥¢n prcparcd on a gL)ing ¢unr¢Tn bd&iS as thr ttustccs bclicvc that no
material unLertdinties exist. The trusiees have LUtISLducd the level of funds held and th¢ cxpected l¢v¢l of
incom¢ and exp¢nditure for 12 months from authorising these financial slat¢mcn15. The budgeted income
and uprnditur¢ is 5uffici¢nt with the level of r￿ryeS for the ch￿lty to bc abl¢ to Golltitiue ￿ a going
con¢¢rn.
Penslons
Employ¢¢s of th¢ clwity arc cnliilcd to join a defined Lontribution P￿s1On sch¢m¢. The costs of thc
dcf]n¢d rontril)ution schcmc arc included within charitable expcnditurc.
Pagt 10

Broughty Ferry Presb)'terain Church
l¥Jotes to the Financial Statements for the year ended 31 December 2024
3. Donations #thd Legacies
Total
Funds
21124
TotAI
Funds
2023
ReslAted
Unre5tri¢ted
Fund¥
De5ignA¢ed
Fund$
Restrleted
Fundj
Standing orders and on¢ off Gifts
Other donation Income
ExC￿tiOnal donations
Gift Aid r¢cover¢d
Grants and loans
Sundry Income
50,531
14.858
2.873
12,960
809
82,043
1.309
95,000
17,996
15,(M)O
133.383
16,167
98,873
30.956
15,000
79
92.544
13,859
6.404
18.2S9
1.000
79
654
81
211
13172(J
Total
FuDd
2023
Reyt*ted
UDrestrlcted D¢slxD#ted
FuDds
Funds
Re&trlcted
Fundi
Standing orders and one off Gifts
Othcr donA¢ion Income
Ex¢¢ptional dvnaiions
Gift Aid recovered
Sundry Income
50,640
13,854
404
14.381
654
41.904
92,544
13,859
6.404
18,259
654
1.000
J.000
3.878
131720
Income from Invegtmettt$
To141
Fundi
2024
Tot81
Fund$
2023
Restated
Unregtrl¢ted
Funds
De$l8n*ied
Funds
Re$trlrt¢d
Funds
Bank interest
2294
2.294
2,294
P&gell

Brou
Fer
Presb terain Church
Notes to the Flnancial Statements for the year ended 31 December 2024
S. Analysls of Expenditur¢
Totsl
Funds
2024
Total
Funds
Unrestrlded
Funds
Deslgnated
Restrlcted
Funds
Restated
Charftsble E4>tndltsre
Fre¢ Church of Scotland remitta￿￿5
BOokk￿pU 5alaTies
Minister supplement
Ministers Nl
Mini5tcrs employerpension
Minisi¢r5 Housing allow￿Ce
Ministers Nl on housillg allowartce
Youth worker Salary, Nl & pension
Free Church adTDin char8e
Ministers cxpenses
Youth Worker expenses
Property rentals St Vincent Street
Donolion8 and gifts
Building and equipmen( costs
Exccptional Ltcrns
BF Presbyterian Church Tru84 Brook
Utilitie8 the Brook
Outrea¢h
Pr¢aLhin¥ fee8
InsuranLf
Offic¢ Sundries
Teaching Mat¢rials
Development ￿nd paJThents
lftd¢p¢ndenl Ex¥mination
50,712
5.051
2.500
345
250
7.500
50,712
5,051
2.500
345
250
7.500
1,035
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
1708
374
271
8,125
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
3.360
6.496
1,379
2,772
6,OLM)
2,615
1,006
399
319
93
695
5(X)
2.040
5,578
992
384
492
992
l25
1212
236
1,980
1.980
143
Page 12

Brou
hty Ferry Presbyterain Church
Notes to the Flnanclvdl Statements for the year ended 31 December 2024
5. Ang41ysls of Expendltsre (cont'd)
CbArlt*ble ExpÈndlture
Total
Funds
2023
Reststed
Unreitrltted
Fund5
DtslgDated
Restricted
Futhd8
Free Church of Scotlattd remittances
Bookk¢q)cr salaries
Min1￿¢r supplemen¢
Minisiers Nl
Ministers employerpension
Mit)islers Housin8 allowance
Ministers Nl on housing pilLTrwartce
Youth WOTkeT Salary, NI & pcnsion
Fr¢¢ Church thin Char8¢
Ministers expeDses
Youth Worker expenses
Property rentals Si Vinccnt Street
Don4tions and ￿ft&
Buildin8 and equipment costs
Excepti0rt41 item5
BF Prcsbytcrian chU￿b Tru6k Brook
Utilities the Brook
Outr¢ach
Insurance
otTice Sundries
'lea¢hing Materials
Developmcrti fund PAyTrents
IndepcDdcnt Examination
48,250
4.052
2.708
374
271
8,125
,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
6,000
1.858
1,329
384
492
992
125
1212
20,933
35
130
2.184
2,173
3,270
4,636
2,021
896
883
1,858
1,012
384
492
552
125
1,212
317
440
114
Page 13

Broughty Ferry Presbyter2ln Church
Notes to the Financlal Statements for the year ended 31 December 2024
An#ly511 of Staff Cwt•
Total
2024
Total
2023
Re$¢Jtod
Salarie8.
Salarics - Youth wurk¢r
Salarics- booH(c¢per
Pension- Minister
P¢nsion- Youth w0￿¢r
Head Office payroll charge
11,380
33,880
5,051
250
3,088
180
12.328
19,183
4.052
271
1,750
165
53
No employee had employee benefits in excess of £60,(M)012023.. £nil).
Th¢ average number of employees during the year was 3 (2023.. 31.
7. DoThAtlonJ 4nd tl
Total
2124
Tot*1
2023
Re$iated
352
2,000
804
200
200
500
ConJp&8sion
Ea¥lcs Wing Tru8t
Comfort IntemaiitsnAi
Lo¢hgilphead bree chll￿h
Bur8hhead Free Chureh
Hope Churd). Aiud, ROM￿18
Blyth5wood l Ukraine
ScriptrJr¢ Union
DundEC Evan¥clical Chrisli￿ Asso￿latIOn
Curnbcrnauld Frr¢ cbll￿h
Individual.¥.'
384
2.000
550
soo
385
2,000
30
200
500
Glfis..
Pn'ze Giving Gifis
(hher gift8 <£lOO to 5UPPOrt SU camp attct)d&nc¢
247
200
80
8. Governgn¢e corti
Totgl
Funds
21J24
Tot*1
Fllnds
21123
Res(gted
Unre$trlcted DeslRD4ted
Fun
Fu#di
Restricted
Funds
Independent tx4mln*tlon
1,980
1,980
1,212
Page 14

Brou£hty Ferry Presbyterain Church
Notes to the Financlal Statement5 for the year ended 31 December 2024
9. An8ly5Is of Debtor&
Tot*1
Funds
2024
Total
FDndg
2023
Reststed
ijnrestrlctrd
Funds
Deslgnated
Fllnds
Restrfcted
Fund5
Gift aid d¢btor
P￿PaymentS aDd accrucd incom¢
3,760
549
12.569
16,329
549
496
10. Analy￿$ of current labllltles and long term credltors
Unrdirltted
Fund¥
Total
Funds
2024
TotAI
Fllllds
2•23
Re4ts1td
Dol%nAied
Funds
Restrlcttd
Fllnd8
Due withln l year
Accnjals
Staff costs
2,S60
1,468
2,560
4,613
1,448
3,145
J I. ADAly81i of Net Asicts BetY4e¢n FuAd8
Tot
Funds
2024
Unr¢strlct¢d D¢￿8￿￿ted
Fundi
R¢Jtrfct¢d
Funds
Curreni Ass¢t8
Current Liabiliues
33,947
(4,028)
2,809
251,238
13,145)
248 093
287,994
(7,173)
Net Asiet5 aJ 8t 31 Dv¢mb¢r 1024
Tot81
Fund9
2023
Rtit#ted
Uor¢strl¢ted
Funds
DeilgnAted
FundJ
Restriettd
Funds
Curr¢nt As8¢ts
Cutrcnt LiabilitLCS
128,879
(1.448)
127 431
128,879
(1.448)
127 431
Ne¢ Asxts Ag at 31 Dectmber 2023
Page 15

Brough
Ferr
Presb
terain Church
Notes to the Fknancial Statements for the year ended 31 December 2024
A2. Movement in Funds
Asat
01.01.2024
Incomlng
Resource8
Outgolng
Rewur¢es
A5at
31.122024
TrAnsfer%
R¢Ntri¢ted Fun
Bill & Nc5sie Watson Fund
Youth tkvelopemeni Fund
Properry Fund
35,970
47.646
{734)
{40.626)
(5.511)
46
71
35236
39,449
173.408
32.429
178,919
211
248 093
UDrestrlctd FuJd•
Gcnernl
42.815
83,595
{96.491)
29,919
L¢gaLy Fund
1.000
1,809
2,809
09
96
9]
TotAI Funds
127431
143
62
280 821
12. Movtmemt In FuTrdJ (cont'd)
As•t
111.01.2023
Restated
Incornlng
Resouries
Rutated
Oulgolng
Resourcei
Restated
Tr%m$f¢TI
ReJtAted
31.12.2023
Restated
Rtttrleted FUD
Bill & Ne55ie Watson Fund
Youth Deyclopcment Fund
37,610
20.000
(1,640)
123,1411
35,970
47,646
50.787
UnrfJtrl¢td Fvndj
Gcn¢ral
52,555
79,933
(89,673)
42,815
Le8acy Furtd
1.00
1,000
52
80933
TotAI Fund
110 16S
ljl 720
114.454
127 431
Page 16

Broughty Fer
Presbyteraln Church
Notes to the Financial Statements for the year ended 31 December 2024
The Gengrnl Fund eTKO￿pa&seS all income and expenditure relating to the pntnary focus activities of the chariry, other
than th08e forwhich funding is restricted.
The J*gacy F¥rtd was ¢rcated to ￿t aside le8acy donations 50 that they can be used f(Trr specific purposes rathet than
simply be pan of the ongoing 8ener81 eXpendI￿re. Allocatioll of the Leg&cy fund will be for specific c*piisI Works and
purchascs &8Teed by the Finallace Committee.
The Youih Developmeni Fund cncornp&sscs all incornc and ¢xp¢nditur¢ rclating to th¢ youth workcr. which the church
employed in June 2023.
The Bill & Artssie Fund repres¢nts fijrtds donaied by Bill, in Nes8ie'$ memory. in order to fa¢ilita* the purcha5c of
th¢ following item8 and equipmen( as Hnd when necded for th¢ benefit of the Church and congrega150n'. F4udio visual
projcctiot) recordin8 equipmcnt; cornputer and ancillary equipm¢nt,' int¢rnet connections installcd in the Church,.
t¢aching cquipmcnt amd mat¢tiaL8 for use of th¢ Sunday Sthool, Bible Cla55 and other youth work. curtsina for thr main
wii)dow% at th¢ Chur¢h pttmi$e$.
The PropertyFw#d was creAted for the puTpose& of buying 8nd d¢vlopius a u¢w d)urch building.
13. R¢$tAttment of Compwritlv
W¢ hav¢ r¢staLed the figures for 2023 ￿ the Chairty has changed it% accounting policy and has 2dry)led thc Accruals
accouniing method in the cutTent year,
Totsl
Fund
2023
Ullreitrl¢ted
FMnd8
Deslgnlted
Funds
Re$trlc¢ed
Fuoth
BalanG¢ at 31 Dece￿iber 2023 (as prrviuusly ￿tatEd)
incomr as debtors 2023
¢xp¢ndilure 85 creditor 2023
Re¢l￿SIfICation of Youth and Development Fund
40,838
3,397
11,4201
47,739
35,998
907
(28)
46,739
124,575
4,304
(1.448)
{46,7391
Balance *1 It JI Deternber 2023 rertited)
42
1,000
127AJI
14. Rel&ted Pirty Trins•ctlons
Brou8hty Trery Pre$bY￿rian Church reveived & gift of £85,000 (2Q23.' £nil), from Brouthi Ferry Pre$byteri&n Churth Trust.
toword% the piitP05e of buyin8 and developing a church building.
Page 17