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 assist￿Ce 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
,chri￿lan Blind Mission
en￿0 Tn￿l - 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