2025-09-30-accounts

	Pages
Charity information	2
ReportoftheTrustees	3-11
Reportofthe IndependentExaminer	13
Statementof FinancialActivitiesforyearended30September2025	t4
BalanceSheetasat30September 2025	15
NotestotheFinancialStatementsforyearended30September2025	16-22

Charityname andaddress:	StDevenicks Episcopal Church	StDevenicks Episcopal Church
	2BaillieswellsRoad
	Bieldside
	Aberdeen
	AB159AP
ScottishCharity Numher:	sc000386
CharityTrustees:	MembersofVestr-y
	MargaretCook	Appointed4.12.22
		Retired14.12.25
	Paul Cuthbertson	Appointed26.1.25
	Helen Goodyear	Appointed7.12.14	People's Warden
	StephenGoodyear	Appointed2.2.2A	LayRepresentative
	AdedotunIlori	Appointed24.3.24
	Usha Jayaram	Appointed24.3.24
	Martin Kirkham	Appointed31,.1.21	Rector'sWarden
		Resigned 28.3.25
	JoanNoble	Appointed6.2.22
		Retired 26.1.25
		Appointed14.12.25
	NiniOchuba	Appointed26.1.25
	Pat Skidmore	Appointed4.12.22
		Retired14.12.25
	Geoffrey Tudor	Appointed17.12.17	Treasurer
	JerryWilliams	Appointed1.4.12.25
Bankers	BankofScotlandplc
	389NorthDeesideRoad
	Cults
	Aberdeen
	AB159SX
Independent Examiner:	StephenMilneACMA
	StephenMilneChartered Management AccountantLtd
	30BinghillRoad West
	Milltimber
	Aberdeen
	AB13OJB

	Notes		Unrestricted Funds tt	Designated Funds	Restricted Funds t		Total 2025 t	Total 2A24 t
lncoming resources
Voluntary income	3		64,141.52				64,141.52	68,671.64
Grants &other income	4							1,292.01
lnterest&propefiincome	4		22,275.16				22,275.16	22,450.07
Total incoming resources			86,415.68				86,416.68	92,413.72
Resources expended
Charitableactivities	5		84,147.02	6,500.00			90,647.02	85,885.65
Governancecosts	6		600.00				600.00	600.00
Capital expenditure	10			25,456.78			25,456.78	933.60
Total resources expended			84,747.02	3{,956.78			116,703.80	87,419.25
Netincoming (outgoing) resourcesbeforetransfers			1,659.66(	31,956.78)		(	30,287.12
Transfersbetweenfunds		(	10,386.44)	10,386.44
Netmovementinfunds		(	8,716.78)(	21,570.34)	-	(	30,287.12)4,994.47
Fund balances asat1October2024			79,681.55	69,504.89	500.00		149,686.44144,691.97
Fund balances as at30September2025		t,70,964.77g.		47,934.55t	500.00	f	119,399.32f149,686.44

			2025		2024
	Note		€		I
Current Assets
Accountsreceivable	't4		5,763.09		10,517.74
Cashatbankand inhand			115,118.49		141,225.91
Total Current Assets			120,881.58		151,743.61
Liabilities: amountsfallingduewithinoneyear
Accountspayable	15		1,482.26		2,057.17
Total Liabilities			1,482.26		2,057.17
NetCurrent Assets			g119,399.32		f149,686.44
Representedby:
Unrestrictedfunds
Generalfund	19		70,964.77		79,681.55
Designatedfunds
Worldmission		4,728.37		6,423.41
Social concern		1,377.48		1,016.48
Quotafund		17,573.84		18,353.36
Capitalbuildingfund		14,254.86		33,711.64
Projeclefund		10,000.00		10,000.00
	19		47,934.55		69,504.89
Restictedfunds
Worldmission
Other areasofminstry
Social concern
AndersonTrust(Sunday School) fund		500.00		500.00
Capitalbuildingfund
	19		500.00		500.00
			€119,399.32		E149,686.44

3	Voluntary income	Unrestricted	Unrestricted	Designated	Designated		Restricted		Total Funds	Total Funds	Total Funds	Total Funds
			Funds t		Funds E		Funds	€		2024t25 t		2423t24 f
	Regulargiving
	GiftAid donations		31,035.10							31,035.'t0		36,075.00
	Taxreclaimable		8,059.64							8,059.64		9,M5.21
	Other regular giving		8,670.00							8,670.00		12,145.O0
	Cash		1,266.78							1,266.78		1,374.59
	Totalregulargiving		49,031.52							49,031.5258,939.80
	Otherdonations
	GiftAid donations		11,800.00							11,800.00		7,270.00
	Tax reclaimable		2,950.00							2,950.00		1,817.50
	Otherdonations		360.00							360.00		644.34
	Total other donatians		15,110.00							15,110.00		9,731.84
	Total voluntary income	t	64,141.52t			E			E	64,14',1.52	t	68,671.64
	Ofwhich for:
	Generalpurposes		64,141.52							64,141.5268,671.6,4
	Worldmission
	Other areasofministry
	Socialconcern andreliefofneed
	Capitalprojects
		E	64,141.52E			f			E	64,141.52	t	68,671.64
4	Otherincome	Unrestricted		Designated			Restricted		TotalFunds			TotalFunds
			Funds I		Funds t		Funds	t		2024t25 I		2023t24 t
	lnterestreceived		3,399.66							3,399.66		945.62
	Hire ofpremises		18,875.50							18,875.50		21,504.45
	CouncilTaxrefund											1,252.01
	Events
	Bequest
		t	22,275.16t			t			g	22,275.16	E23,742.08
5	Charitable activities		Staff		Direct		Support		Total Funds			TotalFunds
			Costs E		Costs €		costs	f		2024t25 t		2023t24 t
	Charitableactivities		57,305.85		9,003.51		24,337.66			90,647.02		8s,885.65
		t	57,305"85€		9,003.51	€	24,337.66		t	90,647.02	€85,885.65
			(Note7)		(Note8)		(Note	9)
	Ofwhich:
	Unrestrictedfunds		57,305.85		2,503.51		24,337.66			84,147.02		77,550.23
	Designatedfunds				6,500.00					6,500.00		7,550.00
	Restrictedfunds											745.42
		€	57,305.85f,		9,003.51	f,	24,337.66		t	90,647.02	e85,885.65

6	Governance costg	Unrestricted	Unrestricted	Designated			Restricted		TotalFundt	TotalFundt	Total Funds	Total Funds
			Funds	Funds			Funds			2424n5		2023t24
			E		e			t		E		€
	Accountancy costs		600.00							600.00		600.00
	Other professionalfees
		t	600.00f			€			f,	600.00	f,	600.00
7	Staff costs and numbers	Unrestricted		Designated			Restricted		TotalFunds		TotalFunds
			Funds t	Funde	t		Funds	t		2024125 g		2023t24 €
	Gross salaries		51,462.90							51,462.90		38,236.87
	Employer'sNationallnsurance Pensioncontributions Stafftravelandotherexpenses		4,647.80 1,195.15							4,U7.80 1,374.54 1,195.151,269.35
		c	57,305.85E			t			€	57,305.85	E	40,880.76

8	Direct costs	Notes	Unrestricted Funds f	Unrestricted Funds f	Designated 'Funds t		Restricted Funds	E	TotalFunds 2424t25 f	TotalFunds 2424t25 f	TotalFunds 2423124 f	TotalFunds 2423124 f
	Quota
	Conduct ofservices			1,348.92						1,348.92		1,439.87
	Children's& youth work			326.77						326.77		899.55
	Missional Communities											5S5.33
	Otheractivities			727.82						727.82		84.33
	Worldmissionsupport	11			6,000.00					6,000.00		6,800.00
	Other areas of ministry	12		100.00						100.00		100.00
	Socialconcern &reliefofneed	13			500.00					500.00		750.00
			€	2,503.51E	6,500.00	E			t	9,003.5{	t	10,669.08
9	Support costs		Unrestricted		Designated		Restricted		Total Funds		Total Funds
				Funds	Funds		Funds			2024t25		2023t24
				s	t			€		€		E
	Buildings,grounds& equptmaintenance			2,O05.97						2,O05.97		6.095.11
	Equipment purchase											884.80
	Heating & lighting			8,525.56						8,525.56		12,595.37
	Cleaning			5,759.36						5,759.36		5,585.09
	lnsurance			5,252.69						s,252_69		5,117.51
	Rectory Council Tax
	Catering			557.22						557.22		539.77
	Office expenses			2,056.86						2,056.80		2,043.77
	Publicity			180.00						180.00		1,473.95
	Dunderdale Grant repayment											0.44
	Fund raising costs
			t.	24,337.66t		s			t	24,337.66	t	34,335.81

10	Capital expenditure	Unrestricted	Unrestricted	Unrestricted		Designated	Restricted		Total Funds	Total Funds	TotalFunds	TotalFunds
			Funds			Funds c	Funds	t		2024t25 t		2023t24 €
						25,456.78				25,456.78		933.60
		E			E25,456.78		e		E	25,456.78	t	933.60
11	World missionsupport	Unrestricted			Designated		Restricted		TotalFunds		TotalFunds
		Funds		E	Funds f		Funds	s		2024t25 t		2023124 t
	Crosslinks					2,500.00				2,500.00		3,000.00
	Frontiers					1,000.00				1,000.00		1,000.00
	lmkerhofTraining CentreChristianTrust					2,500.00				2,500.00		2,500.00
	Milson expenses											300.00
		t			f	6,000.00	f,		e	6,000.00	e	6,800.00
'12	Other areas ofministry	Unrestricted			Designated		Restricted		Total Funds		TotalFunds
		Funds			Funds		Funds			242H28		2023t24
				f,		f		€		€		€
	EvangelicalAlliance		100.00							100.00		100.00
		€	100.00		€		€		f,	100.00	€	100.00
13	Social concern&relief ofneed	Unreetricted			Designated		Restricted		Total Funds		TotalFunds
		Funds			Funds		Funds			2024125		2423t24
				t		€		e		f,		I
	StAugustine's Church, Dumbarton											250.00
	Recto/sDiscretionary Fund
	Tearfund					500.00				500.00		500.00
		t			€	500.00	t		t	500.00	I	750.00
14	Accounts receivable		2425	f		2A24 f,
	Tax reclaimable		3,750.37			3,4A4.2A
	Hireofhall		1,997.50			2.142.04
	RectoryCouncilTax					4,941.41
	lnterest		15.22			10.09
		f,	5,763.09		t	10,517.70

15	AccounGpayabte		202s t	2024 e
	o/scheques
	Staffcosts		87.50	87.50
	Hallmaintenancecosts			41.96
	Heatingandlighting		29o.76	341.39
	Cleaning		480.00	393.60
	Equipment purchase			545.00
	Dunderdale Grant repayment			0.44
	Printingand stationery		24.00	16.78
	Accountant'sfee		600.00	600.00
	Overseasmission			30.50
		E	1,482.26g.	2,057.17

19	MovementonFunds		Balanceat	Movementinresources	Movementinresources	Movementinresources	Movementinresources			Balanceat
		30September		lncoming		Outgoing		Transfers	30September
			2024				betweenfunds			2A25
			E	€		t		s		E
	Unrestricted Funds
	General fund		79,681.55	86,416.68	(	84,747.42)	(	10,386.2[4)		7A,964.77
	Accumulatedfunds	E79,681.55€		86,416.68	(€	84,747.021(t		10,386.44)	S	70,964.77
	DesiqnatedFunds
	WorldMissionfund		6,423.41		(	6,000.00)		4,304.96		4,728.37
	Social concernfund		1,016.48		(	500.00)		861.00		1,377.48
	Quotafund ProvisionforMajor Repairs		18,353.36 33,711.64		(	25,456.78)	(	779.52\ 6,000,00		17,573_84 14,254.86
	ProvisionforProjects		10,000.00							10,000.00
	Accumulated funds	t	69,504.89		(€	31,956.78)	t	10,386.44	t	47,934.55

19	Movementon Fundsconfd	Balanceat	Balanceat		Movement in resources	Movement in resources	Movement in resources		Balanceat
		30	September	lncoming	t	Outgoing	Transfers	30September
			2024				betweenfunds		2425
			t		t	e	E		E
	Restricted Funds
	WorldMissionfund
	OtherAreas ofMinistryfund
	Social Concernfund
	Anderson Trust(Diocese)fund		500.00						500.00
	Capitalbuildingfund
	Accumulatedfunds	E	500.00					f	500.00
	Explanationoffunds

	premisesoccupiedbytheChurch or for	thepur	chase of major items of equipment.	chase of major items of equipment.
20	Analysis ofnetassetsbyfund		f t UnrestrictedDesignated Funds Funds		€ Restricted Funds	t Total 2024125	Total 2023124 €
	Current assets
	Debtors		5,763.09			5,763.09	10,517.70
	Cashatbankandin hand		66,683.94	47,934.55	500.00	115,118.49	141,225.91
	Creditorsduewithinone year	(	1,482.26)		-(	1,482.26)(	2,0s7.17)
	NetAssets	t	70,964.77g.	47,934.55	500.00€	119,399.32e	149,686.44