I,"IILE C'IIURCII ol. sco'fLAND Gar(Iciisloii'n Neiv Cliurcli Accounts for the year ended 31 st December 2024 RECEI IPTS AND PAYMENTS ACCOUNTS Charity No . SC047063
RLfLI"LiiLe aii(l A(Iiiiiiii4itr'itivc I Iif()riTI'iti()11 Charity Name: Gardenstoiirn New Chiirch Charity Registration Niimber: SC047063 Contact Address: Tlie above named Kirk Session and Finance Committee Nlembers are also trustees of Gardenstoivn Chiircli Triist wliich holds Gardenstown Church and fvlanse. Bankers Virgyin Money 26 West High Street Inverurie AB513SL Solicilors Blackadders LLP l O Euclid Crescent Dundee DDI IAG
Triistees, Anniial Ile[)ort Year ended 31 December 2024 Structiire, Governance aiid NIanagement Governing Docuiiienl The Church is administered in accordance with the ternis of the Dced of Constitution. Recruilment and Appointnieii( of Triis(ces Members of the Kirk Session and the Finance Committee arc the charity trustees. The Kirk Session members are tlie elders of the cliurch and are chosen from those members of the church who are considered to have the appropriate gyifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Finance Committee is appointed from within the congregation and members of the congyregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church. Organisational Structure The Finance Committee is chaired by the minister and meets eigyht times in a year. Certain responsibilities are delegated to the Finance Commiltee and the Property Committee as appropriate. The Kirk Session which meets six times a year is responsible for spiritual affairs within the church. Objectives and Activities The Church's purpose is the promotion of religyion in Scotland and the world for the public benefit through the maintenance in Gardenstown and the surrounding area of a body of Christian believers adheringy to the basis of faith and engagyed in servingy God through worship, discipling, pastoral care and outreach. Weekly services are also posted online usingy You Tube. Lords Dav Morning Worship I l am (Creche Available) Sunday Club 11.15 am Evening Worship 6pm LittlL Rainbows Club mums and tots. Mondays 10-12pm tLrni time Wednesday & Tiiesday House Group bible studies Shcltcr- tccns in Church hall 7:00pm to 9:30pm on Thursdays October through March Saturday Prayer Meeting 7pm Triistees, Anniial Report (cont) Year ended 31 Dccember 2024 Achievements and Perform<ince Pag)e ?
Siin(I'iy Services an(1 Ilil)le Stii(ly Although church mcmbcrsliip sidiids ai 52, ovcr 80 pc()plc, w'()Piliip rLgul,Irly cach SutidJy. RLccnily wc arc scLing morL youiig Louplcs and nLIv PL()plc lo diL villclLYC 'IIILiidiiig, ILadiiigy 10 Lnc()IirJgcmciil amongi Ihc church mcmbcrs. The Saiurddy niglil I'raycr mccluig is aiiciidLd by ar()uiid l O InLinbLrs. Siin(1i)' Cliil) 11]c Swiday Club InLcIs iii Church Lvcry SiiiidJy (cxccpl sLh()ol Ii()lidays) at I l.()Oam. It is hLld in thc Church hdll and la.sis for I hour. l-licrc arc 33 chilLlrcn oil thc rcgisicr, (Ind wc havc up10 25 childrcn aiicnding. Some parcnts Id grandparLnts Iiavc bcLlI allLnding dic m()niing scrviLc. Oiir IirnL with childrcn is spLnl sh(Iring thc mcssagc of thL 13iblc and il's rclcvaiicc 10 thcm ioday. We USL song, prayer, drama, mimc, craft and qui7J_es. For part of our iimL iogcthLr, we splii inio small groups or "Llasscs" whcn a tcacher will look at part of God's word wilh the children, rollowing a scrics of Icssons produccd by CJO TcaLh. "llic 3 main cvcnis during thc ycar are Ihc annual picnic, hLld on a Saiurday in Inid-june, followL'd oil thc Suiidcly by Ihe "Open Siinday School", whcn parcnls and familics arc inviicd 10 aiiLiid, and Ilie Cliristm<lS S()Lial wlicii Ihe cliildrcn prcscnt thc chri.stmas message in song and drama in a spccial SLrvicc held in Churcli. Little Rainboiv Cliib lJp lo 12 lliums and 12 childrcn wilh ollicr helpcrs mcct for fellowship and tca on Mondays l 0-12pm ICrn] time. Shelter 11]e Shclicr has 2 corc mcinbcrs with assistCe Irom around 12 oiher Church mcmbcrs to organisc activities both in (uid away from thc Church for up 10 24 Iccnagcrs. The Shclicr consists of fun iimc with a quict pcriod to pass a short Iiicssagc 10 thL ChildrLn on our Chrisliaii faiili. Wc also provide fast food and a tuck shop for the children. Housegi"oups I Iouse groups meet on Tuesdays and Wcdnesdays for Bible sliidy and fcllowship. There are three different groups to caier for peoples dilTcring cirLwnsl(Inccs. Congregational Worker The appointment o I part time) is adding to and developing our general Church outreach. With supper being includcd on a Sunday evening the last Sunday of each month. Trustees, Annual Report (cont) Year ended 31 December 2024 Financial Revieiv The principle source of income is usually by WCLkly onlinc o(Tcrings and h1< s been sincc the pandemic, but there is slill cash olTcrings al cvery scrvice. Gift did doiiors stands at 16. Reserves Policv Il is the Truslees, policy to m(iintain a substanlial fabric fund (£23571), but to trusi thc Lord's provision for on(yoing requirements. Any specific needs (Irc prcsenlcd lo Ilic congrcgalion Ivlio Iiavc always bcen willing to respond 10 a special olTering request. The Cliurch also holds a tolal of £329?7 in reslrictcd fiinds which have been provided for the purposes specilicd in notc 3 Ol. dLcouiIIs. Basis of Accoiinting 'Thcse accounts havc bccn prcparcd on Ihc Rcccipts and I'aymcnts basis in accordance with the Charities and Trustee Invcstrncnt (Scoiland) Acl 20()5 and Ihc Charilics Accounls (Scoil<md) Ilcgulaiions 2006 (as amended). Statement of TrustLes' Resi)oiisibilities Pabye 3
The mcmbers of the finance Commiiiee must prcparc financial statcments which give sufficicnt dctail to enable an apprcciaiion of thc transactions of the Church during thc financial ycar. The mcmbcrs of the fin<WCC Committee are responsible for kccping proper accouniing rccor(ts which, on requcst, mu.st rcflccl thc financial position of thc Church at Ihat lime. This musi be done lo ensure that thc financial statcmcnts comply with the Charilies and TnLStce Invcslmcnt (Scoiland) Act 2005, the Charilics Accounts (Scotland) Rcgulations 2006. 'n]Ly arc also rc.sponsiblc for safcguarding the asscts of thc Church and must take rc&sonablc stcps for Ihc prevcniion an(Vor dLlcction of fraud and oihcr irrcgulariiics. Approved by the Trustees and signed on their behalf, Date .
Independent Examiner's Report to tlie Trustees of Gardenstoivn New Church I report on the accoiints of Ilie charity for the year ended 31st December 2024 Ivhich are set out on pages6 to 10 Respective responsibililics of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's statenient An examination is carried out in accordance with Regyulation I l of the Charities Accounts (Scotland) Regulations 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 unusual items or disclosures in the accounts, and seeks explanations from the trustees 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 express an audit opinion on the view given by the accounts. Independent exaniiner's statement In the course of my examination, no matter has come to my attention to cause me concern. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the ?006 Accounts Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper undersLanding of the accounts to be reached. Pag7e 5 ri.
CJar(lenstoii'n Neiv Chiirch Ilecci )ts an(1 l), nieiits Acc()Iint Ycar en(Ic(131 st l)cccmhcr 2024 Unrcstrictcd Rcstrictcd Fun(Js l)LsiLindilcd Funds 2n24 Total 2024 T()t4ql 2n24 2023 Rccei OITerings Gift Aid Iadics l."clloivship Sunday Club 2n24 N()tc 14519 66990 5869 20388 83030 465 24975 107014 275 2030 134294 16040 465 3305 3305 107188 81509 219()9 3770 rabric fund l.ittlc Rainboiv Club Ilcncvolcni I'und Sliclier Other RccLiPts Tc2X Rcclaim Total Recei ts 4866 4866 24332 445 2081 2081 30 284 284 5634 5634 1319? 28466 200759 22450 5364 27814 147867 109593 29638 8636 Pai'inents Fabric l-. und Liiile Rainbow Club Charilablc activities Sunday Club Ladies Fellowship Shelicr 11816 11816 12939 571 571 1295 121763 121763 108309 2549 2549 2160 1320 1320 623 43 43 154 Benevolent Fund Missionary Society Fund Tot<21 Pavments 1968 35913 35913 37435 121763 36527 15685 173975 164883 Excess of Receipts over Pa)'ments for the year before transfers -12170 -6889 -7049 -26108 35876 Transfers Excess of Receipts over Pa)'ments for tlie year -1?170 -6889 -7049 -26108 35876 Page 6
C,2r(Icnstoivn INLii Chiii"ch .Statement of1121,gnce.6i Year en(Icd 31.st l)eceml)er 2024 Unrc.strictcd Ilcstrictcd Fun(15 l)csi2natcd Fund.$ Total 2024 2024 2024 2()24 2023 N()te Bank Q De osit Tlalances Flaiik & dcposil balances broughi forward 46589 39816 32673 119078 83203 Movement in l'ear: Excess of Rcceipis over Paymcnis for the year -12170 -6889 -7049 -26108 35875 & deposit balances carried forward 34419 32927 25624 92970 119078 Assets Liabilities Cost of repair not yet billed The accounts were approved by the Kirk Session and Financial Board on For and on behalf of the Kirk Session and Financial Board Page 7
C,qr(leiisf()11 n rs'civ Cliii 1.cli Statcinent ()f11;11inces Notc.$ t() Ilie Accoiinls 2. Triistee Reniiiiicralion an(1 Rcla(e(I l)qrty Transactions During the year 2024 received reimbursement of expenses for use of car £653.88 and for telephone £198. Gardenstown New Church also paid Manse council tax £3048 and a third of Robins Edinburgyh Theologyical Seminary Course £1033.60 3. IlloN'ements in Fiinds Atl.1irfn At 31 DL'C 2U24 2024 IIL'CClPts PaymcnLs Transfcr5 Designated funds Ladics I'"Lllowship .Sunday Club Design(Iied I'"abric fund 1923 465 1320 2549 1068 985 229 3305 30521 4866 11816 15685 23571 32673 8636 ?56?4 General Fund (Unrestricted) 46589 109593 121763 34419 Restricted funds 13LnevolLnt Fund Missionary Society i-.und Shelter LiiilL Rainbow Cliib 3192 3192 35508 27273 35913 26868 859 618 284 43 498 2081 571 2008 39816 29638 36527 32927 Total fiinds 119078 147867 173975 92970 Pur oses of Desi nated Fiinds Fabric Fund: For upkeep of Church and Manse Ladies Fellowship Fund: This is used for speakers expenses with the surplus donated to general fund. Sunday Club Fund: This fund is for Sunday Club purposes only. Piir oses of Ilestricted f4 unds Shelter Fund: To be used for purchasing equipment and ongoing expenses of Shelter. Benevolent Fund: Is a fund to provide monies for the needy in the parish. Missionary Fund: Is a fund set up for special collections for 3rd parties Little Rainbow Club Fund . To purchase equipment and pay oncToing expenses Pagie 8
Unrcstrictcd Rcstrictcd Funds Funds 2024 Dcsignatcd Fund5 2024 Total Total 2023 2024 2024 4 Analj'sis of Donalions Gift Aid Donaiions Tax Recovered on Cjift Aid Donaiions Ordinary OITcrings (Opcn Plaic) Other OITcrings, Donations,Rcfunds,ctc IAdics fcllowsliip Sunday Club Missionary Fund (opcn plate.) 13encvoleni l und Shclicr l.itile Rainbow Club rabric fund 66990 16040 5364 83030 107014 28466 14498 1319? 275 22450 27814 14519 5634 465 14519 5634 465 3305 3305 2030 5869 5869 10477 30 284 284 2081 2081 445 4866 4866 24332 20()759 109593 29638 8636 147867 S. Analysis of Pa)'nients 6 Charitable Activities Rcmitlanccs to Central funds Minister's Expcnses (car, tcl & course) Congregaiional Worker Council Tax Pulpit supply Repairs& maiiitenance Fabric Ameniiies (Kitchen, etc) Heat and light Insurance Other building costs Printing, Slalionery, Poslage & subs Sunday Club Ladies Fellowship Shelier Missionary Fund Benevolent fund Little Rainbow Club Donaiions to other congregaiions or organi 46554 46554 41050 1885 1885 1248 5926 5926 5260 3048 3048 2978 2602 2602 600 5119 5119 1187 11816 11816 12939 970 970 728 6978 6978 6676 615 615 599 190 289 289 680 2549 2549 2160 1320 1320 623 43 43 154 35913 35913 37435 1968 571 571 1295 1000 1000 761 4000 761 CCLI Licence The Record & Study books Other expenses (various) Mission Levy Church 1.rust New printer for church Garden & Grass Abcrncthy Weekend away Outredch Presbylery. Dues 750 486 486 806 432 432 685 1339 1339 5010 14548 29271 1780 560 29271 1780 560 1500 11184 1160 5582 550 550 6030 6030 3000 2567 173975 3000 ?567 121763 1887 164882 365?7 Pagye 9
7 Collections for Third Parties 2024 2023 2022 Eldcr Mcmorial, I lopc Church Womcn for Mission Altnacriche - Christsnas appeal 2023 Cjardcnstown CJc)od Ncws Evcnt Carc Scoiiand ,chrilan Blind Mission en0 Tnl - Malawi Tr;111s1()nii Iliirk" ilia 240 400 5000 2545 4000 4000 4000 Christmas Appeal still to be pald Christhias Appeal still 10 bc paid Christmas Appeal 51ill to be paid 750 600 l)IdLlI)nii 67 (Kldrtin) Intcrnaiional Mission lo Jcwish Pcople TyTrdale Ilouse MLrkinch Frcc Church Kcrusso Trust - Malawi Truth for Today (Sam Gordon) Compassion UK 13arnabas fund (Turkcy & Syria) Slavic Gospel Blythswood Carc UkraiTie appeal OM P2ki£l{?n Flnod Rclief 3960 2000 1500 1500 2000 1000 6000 6000 6000 2860 500 2000 8283 1500 9815 3500 2000 1000 i 0000 4320 1500 14Lbrulll ()utrcach for Portugal Faith Renewed The Faith Mission Bethany Chrisiian Trust Empathy Inlernalional Christian Insiitule 7000 600 800 3125 3020 2500 3720 5020 3500 3400 CorrLLtiOll lo bL mdde back to ordinary 600 47913 37435 46710 The Missionary Fund has been set up for special collections on behalf of 3rd party visiting missionaries, on behalf of the missions they represent Pagye l O