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





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|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|||





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||Notes||Unrestricted<br>Funds<br>tt|Designated<br>Funds|Restricted<br>Funds t||Total<br>2025<br>t|Total<br>2A24<br>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)<br>resourcesbeforetransfers|||1,659.66(|31,956.78)||(|30,287.12||4,994.47|
|Transfersbetweenfunds||(|<br>10,386.44)|10,386.44|||||
|Netmovementinfunds||(|<br>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|





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|3|Voluntary income|Unrestricted|Unrestricted|Designated|Designated||Restricted||Total Funds|Total Funds|Total Funds|Total Funds|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||Funds<br>t||Funds<br>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|<br>68,671.64|
|4|Otherincome|Unrestricted||Designated|||Restricted||TotalFunds|||TotalFunds|
||||Funds<br>I||Funds<br>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<br>E||Costs<br>€||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,||<br>9,003.51|f,|<br>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,|<br>600.00|f,|<br>600.00|
|7|Staff costs and numbers|Unrestricted||Designated|||Restricted||TotalFunds||TotalFunds||
||||Funds t|Funde|t||Funds|t||2024125<br>g||2023t24<br>€|
||Gross salaries||51,462.90|||||||51,462.90||38,236.87|
||Employer'sNationallnsurance<br>Pensioncontributions<br>Stafftravelandotherexpenses||4,647.80<br>1,195.15|||||||4,U7.80<br>1,374.54<br>1,195.151,269.35|||
|||c|57,305.85E|||t|||€|57,305.85|E|40,880.76|



|8|Direct costs|Notes|Unrestricted<br>Funds f|Unrestricted<br>Funds f|Designated<br>'Funds<br>t||Restricted<br>Funds|E|TotalFunds<br>2424t25 f|TotalFunds<br>2424t25 f|TotalFunds<br>2423124 f|TotalFunds<br>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|





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|10|Capital expenditure|Unrestricted|Unrestricted|Unrestricted||Designated|Restricted||Total Funds|Total Funds|TotalFunds|TotalFunds|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||Funds|||Funds<br>c|Funds|t||2024t25 t||2023t24<br>€|
|||||||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<br>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|<br>6,000.00|f,||e|<br>6,000.00|e|<br>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,|<br>100.00|€|<br>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<br>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,|<br>5,763.09||t|<br>10,517.70|||||||





|15|AccounGpayabte||202s<br>t|2024<br>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.|<br>2,057.17|



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|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<br>ProvisionforMajor Repairs||18,353.36<br>33,711.64||(|25,456.78)|(|779.52\<br>6,000,00||17,573_84<br>14,254.86|
||ProvisionforProjects||10,000.00|||||||10,000.00|
||Accumulated funds|t|<br>69,504.89||(€|31,956.78)|t|<br>10,386.44|t|<br>47,934.55|





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|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|<br>500.00|||||f|<br>500.00|
||Explanationoffunds|||||||||



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||<br>premisesoccupiedbytheChurch or for|<br> thepur|<br>chase of major items of equipment.|<br>chase of major items of equipment.||||
|---|---|---|---|---|---|---|---|
|20|Analysis ofnetassetsbyfund||f<br>t<br>UnrestrictedDesignated<br>Funds<br>Funds||€<br> Restricted<br>Funds|t<br> <br>Total<br>2024125|Total<br>2023124<br>€|
||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|(|<br>1,482.26)||-(|1,482.26)(|2,0s7.17)|
||NetAssets|t|<br>70,964.77g.|47,934.55|500.00€|119,399.32e|149,686.44|