Tracking ID: 1032737-1268222
Charity registration number SC000608 (Scotland)
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
LEGAL AND ADMINISTRATIVE INFORMATION
| Vestry | Rt Rev Anne Dyer - Chair | |
|---|---|---|
| Rev Roger Dyer | ||
| Rev Godwin Chimara | ||
| Thomas Ferguson - Rector's Warden | ||
| Andrew Douglas - People's Warden | ||
| Hannah Kerridge - Secretary | ||
| Sheena Butler (Ex Officio) - Secretary and PVG Officer | ||
| Sarah Sharples - Treasurer | ||
| Angela Milne Daniel - Lay Rep | ||
| Alan MacKellaich | ||
| Emma Morison | ||
| Graeme Roberts | (Appointed 4 August 2025) | |
| Ministry Team | Rt Rev Anne Dyer | |
| Rev Roger Dyer | ||
| Rev Godwin Chimara | ||
| Charity number | SC000608 | |
| (Scotland) | ||
| Principal address | The Church of St John The Evangelist | |
| 16 Crown Terrace | ||
| Aberdeen | ||
| AB11 6HD | ||
| Independent examiner | BK Plus Limited | |
| 144 Nethergate | ||
| Dundee | ||
| DD1 4EB | ||
| Bankers | Bank of Scotland | |
| 39 Albyn Place | ||
| Aberdeen | ||
| AB11 1YN |
Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
CONTENTS
| Page | |
|---|---|
| Vestry's report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 16 |
Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
VESTRY'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
As the Charity Trustees of the Church of St John the Evangelist, The Vestry presents its report and financial statements for the year ended 30 September 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
Objectives and activities
The objectives of the Vestry are to advance the mission of Christ in the Church, through worship, charity and fellowship. These objectives are carried out through evangelism and pastoral activities. The principal activities of the Church are public worship, Christian Initiation in baptism and Christian education and the spiritual care of its members and pastoral care of the local community. Donations are made regularly to charitable causes that provide benefits to disadvantaged individuals and communities in Scotland, the rest of the United Kingdom and overseas.
In carrying out its objectives the Vestry depends upon the contribution, both human and material, of many volunteers from the congregation. Activities carried out include contributions preparatory to and during worship, service on sub-committees and through group activities, the maintenance of premises and fabric, and a variety of pastoral and social activities. These contributions are all highly valued and all members of the congregation are encouraged to, and many do, participate in them.
Achievements and performance
The Church has returned to a normal pattern of services. The primary services are offered on Sunday Online Morning prayer, Sung Eucharist and Wednesday Eucharist with Morning Prayer on Friday.
During the year, full Vestry meetings were held regularly. Meetings took place in person, and were chaired by Tom Ferguson (Rector’s Warden) in the absence of Rector, Bishop Anne Dyer.
There has been a continuing, demonstrable commitment to all matters related to oversight and forward planning.
Financial review
The results for the Financial Year 2024/25 remains consistent with the previous year.
The main financial factors to highlight during the year are as follows:
-
An increase in investments utilising the funds from the sale of the rectory in 2023.
-
Donations remain fairly steady, with direct debit giving having increased, and cash collections having fallen.
-
The Church held a successful Autumn Fair, Strawberry Tea, Burns Night and Pancake Night.
-
Hall lettings ceased in April 2025 due to issues around Health and Safety.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Vestry consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Investment policy
The Vestry remains acutely mindful of the need to explore suitable investment opportunities, whilst exercising caution in so doing, given the current uncertain financial climate around the world as a whole.
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
VESTRY'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
Plans for future periods
The Vestry will continue to monitor closely the funding available for the day to day running of St. John’s. Careful attention will be given to the care and maintenance of the buildings, which are the church, cloister and halls. The ongoing support of the church through congregational giving will be encouraged. Consideration is to be given to investment into The Scottish Episcopal Church Unit Trust Pool.
The Vestry will give careful consideration to all recommendations given in the Quinquennial Report of 2020.
Structure, governance and management
The charity is an unincorporated association, governed by Constitution originally compiled in 1896, revised in July 1980. For the purposes of charities law, the members of the Vestry are the Charity Trustees of the Church. The Church is a member congregation of the United Diocese of Aberdeen and Orkney in the Scottish Episcopal Church. The Bishop of the United Diocese of Aberdeen and Orkney has pastoral oversight of all congregations within the diocese, and all congregations are subject to Canon Law of the Scottish Episcopal Church. The Vestry plans to adopt the SEC Model Constitution in November 2025.
The Vestry who served during the year and up to the date of signature of the financial statements were:
Rt Rev Anne Dyer - Chair
Rt Revd Ian Paton - Bishop of St Andrews, Dunkeld (Resigned 14 October 2024) and Dunblane - acting Bishop of Aberdeen and Orkney Rev Roger Dyer Rev Godwin Chimara Thomas Ferguson - Rector's Warden Andrew Douglas - People's Warden Hannah Kerridge - Secretary Sheena Butler (Ex Officio) - Secretary and PVG Officer Sarah Sharples - Treasurer Angela Milne Daniel - Lay Rep Alan MacKellaich Emma Morison Gerald Green (Resigned 30 September 2025) Graeme Roberts (Appointed 4 August 2025)
Recruitment and appointment of trustees
The Vestry consists of The Rector, currently the Bishop of Aberdeen and Orkney, the Treasurer and the Secretary ex officio, and eight members. The members of the Vestry normally hold office for six years on a 2-year rotation and are elected at the Annual General Meeting. The Lay Representative who represents the church at Diocesan Synod is elected annually by the lay members of the congregation at the Annual General Meeting. The People's Warden is elected by the congregation at the Annual General Meeting and holds office for one year. The Rector's Warden is appointed by the Rector and also holds office for one year. The Vestry Secretary and Treasurer are appointed by the Vestry. The Rector is appointed by the Vestry and the Bishop of the diocese.
The Vestry with the Rector have overall responsibility for the temporal affairs of the church which includes general welfare of the membership, finance and human resource management and general maintenance of the Church and Rectory. The Rector with the ministry team is responsible for the spiritual affairs of the church which includes worship, pastoral care, outreach and the effective use of the building.
In addition to attending a short induction session all new Vestry members are provided with a copy of "Guidance" for Charity Trustees' issued by the Office of the Scottish Charity Regulator when appointed. The Vestry reviews on a regular basis the major risks to which the Church is exposed, and systems or procedures have been established to manage those risks.
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
VESTRY'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
Statement of Vestry's responsibilities
The Vestry are responsible for preparing the Vestry's Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The Vestry's report was approved by the Board of Vestry.
.............................. .............................. Thomas Ferguson - Rector's Warden Sarah Sharples - Treasurer
26/06/2026
Date: .............................................
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
INDEPENDENT EXAMINER'S REPORT
TO THE VESTRY OF THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
I report on the financial statements of the charity for the year ended 30 September 2025, which are set out on pages 5 to 16.
Respective responsibilities of Vestry and examiner
The charity's Vestry are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity Vestry consider that the audit requirement of Regulation 10(1)(a)-(c) of the Charities Accounts (Scotland) Regulations 2006 does not apply.
It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking 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 financial statements.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
-
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 Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and
-
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Ross Graham
BK Plus Limited
144 Nethergate Dundee DD1 4EB 30/06/2026 Date: ............................
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 92,655 545 Charitable activities 4 3,000 - Other trading activities 5 1,089 - Investments 6 5,091 - Total income 101,835 545 Expenditure on: Charitable activities 7 83,867 20,531 Total expenditure 83,867 20,531 Net gains/(losses) on investments 10 24,616 - Net income/(expenditure) and movement in funds 42,584 (19,986) Reconciliation of funds: Fund balances at 1 October 2024 478,395 59,920 Fund balances at 30 September 2025 520,979 39,934 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 93,200 89,126 7,847 3,000 2,838 - 1,089 499 - 5,091 - - 102,380 92,463 7,847 104,398 95,838 7,185 104,398 95,838 7,185 24,616 - - 22,598 (3,375) 662 538,315 481,770 59,258 560,913 478,395 59,920 |
Total 2024 £ 96,973 2,838 499 - 100,310 103,023 103,023 - (2,713) 541,028 538,315 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
| 2025 Notes £ £ Fixed assets Investments 13 386,361 Current assets Debtors 14 4,288 Cash at bank and in hand 177,404 181,692 Creditors: amounts falling due within one year 15 (7,140) Net current assets 174,552 Total assets less current liabilities 560,913 The funds of the charity Restricted income funds 16 39,934 Unrestricted funds 17 520,979 560,913 The financial statements were approved by the Vestry on ......................... .............................. .............................. Thomas Ferguson - Rector's Warden Sarah Sharples - Treasurer 26/06/2026 |
2024 £ 7,744 544,251 551,995 (13,680) |
£ - 538,315 |
|---|---|---|
| 538,315 | ||
| 59,920 478,395 |
||
| 538,315 | ||
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Accounting policies
Charity information
The Church of St John The Evangelist, Aberdeen is an unincorporated association.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's constitution the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Vestry have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Vestry continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Vestry in furtherance of the Church's objectives.
Restricted funds are to be used in accordance with specific restrictions imposed by the donor or trust deed. The charity has seven restricted funds. Details of each fund are disclosed in the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. Certain costs are capable of direct attribution of the categories: however other costs, in particular non clergy staff costs and costs associated with running the church buildings are attributable to more than one category. These costs have been apportioned to the specific categories based in proportion with the direct costs.
Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was accrued.
1.6 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.8 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Accounting policies
(Continued)
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the Vestry are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 28,479 - Legacies 5,000 - Grants 59,176 545 92,655 545 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 28,479 28,251 300 5,000 10,000 - 59,721 50,875 7,547 93,200 89,126 7,847 |
Total 2024 £ 28,551 10,000 58,422 |
|---|---|---|
| 96,973 |
4 Income from charitable activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Ground Rent | 3,000 | 2,838 |
| Income from other trading activities | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events | 1,089 | 499 |
5 Income from other trading activities
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
6 Income from investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Income from unlisted investments | 2,349 | - |
| Interest receivable | 2,742 | - |
| 5,091 | - |
7 Expenditure on charitable activities
| Clergy and ministry costs Worship costs 2025 2025 £ £ Direct costs Clergy and ministry costs 53,056 - Worship costs - 7,462 Fabric costs - - Quota - - 53,056 7,462 Share of support and governance costs Support 8,766 1,360 Governance 3,660 - 65,482 8,822 Analysis by fund Unrestricted funds 65,482 4,007 Restricted funds - 4,815 65,482 8,822 |
Fabric Costs 2025 £ - - 17,267 - 17,267 2,853 - 20,120 4,404 15,716 20,120 |
Quota 2025 £ - - - 8,560 8,560 1,414 - 9,974 9,974 - 9,974 |
Total 2025 £ 53,056 7,462 17,267 8,560 |
|---|---|---|---|
| 86,345 14,393 3,660 |
|||
| 104,398 | |||
| 83,867 20,531 |
|||
| 104,398 |
Support costs include heat & light, insurance, printing and stationery and other sundry expenses.
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 7 Expenditure on charitable activities Previous year: Clergy and ministry costs Worship costs 2024 2024 £ £ Direct costs Clergy and ministry costs 51,327 - Worship costs - 6,668 Fabric costs - - Quota - - 51,327 6,668 Share of support and governance costs Support 11,356 1,475 Governance 3,480 - 66,163 8,143 Analysis by fund Unrestricted funds 66,163 8,143 Restricted funds - - 66,163 8,143 8 Net movement in funds The net movement in funds is stated after charging/(crediting): Fees payable to the charity's independent examiner: - for the independent examination of the charity's financial statements 9 Employees The average monthly number of employees during the year was: Employment costs Wages and salaries |
Fabric Costs 2024 £ - - 15,106 - 15,106 3,342 - 18,448 11,263 7,185 18,448 |
|
|---|---|---|
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
9 Employees
(Continued)
Employees are eligible to join the Scottish Episcopal Church Pension Fund which is a non contributory defined benefit scheme with benefits based on final pensionable salary. There were no contributions outstanding at 30 September 2025 in relation to St John's employees.
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The Trustees and the employee are deemed the key management personnel and wages costs are disclosed above.
10 Gains and losses on investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| Gains/(losses) arising on: | £ | £ |
| Revaluation of investments | 24,616 | - |
11 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
12 Tangible fixed assets
Fixed assets not included in the balance sheet:
The Church of St John the Evangelist, 16 Crown Terrace, Aberdeen.
The Church is owned by The Church of St John the Evangelist. The original cost of the building is not known and has therefore not been included because, in the opinion of the Vestry, the cost of professionally valuing it to include a value in the accounts outweighs the benefits to users of the accounts.
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
13 Fixed asset investments
| Unlisted | |
|---|---|
| investments | |
| £ | |
| Cost or valuation | |
| At 1 October 2024 | - |
| Additions | 361,745 |
| Valuation changes | 24,616 |
| At 30 September 2025 | 386,361 |
| Carrying amount | |
| At 30 September 2025 | 386,361 |
| At 30 September 2024 | - |
The majority of the investments are held in the Scottish Episcopal Church Unit Trust Pool. The Unit Trust Pool was established by the Investment Committee of the General Synod to bring together the disparate investments of the various funds of the General Synod, the Dioceses and the individual congregations of the Church to enable these to be managed professionally. The Unit Trust Pool is therefore purely an investment vehicle of the Scottish Episcopal Church. Most of the investments in the Unit Trust Pool relate to UK investments.
14 Debtors
| Amounts falling due within one year: Other debtors 15 Creditors: amounts falling due within one year Trade creditors |
2025 £ 4,288 2025 £ 7,140 |
2024 £ 7,744 |
|---|---|---|
| 2024 £ 13,680 |
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
16 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 October | Incoming | Resources | Transfers | At 30 | |
|---|---|---|---|---|---|
| 2024 | resources | expended | September | ||
| 2025 | |||||
| £ | £ | £ | £ | £ | |
| Restoration Fund | 41,757 | - | (7,593) | - | 34,164 |
| Hewer Fabric Fund | 4,299 | - | (4,299) | - | - |
| Bisset Organ Fund | 7,623 | - | (4,688) | - | 2,935 |
| Flower Fund | 1,542 | - | - | - | 1,542 |
| Helping Hand Fund | 312 | 545 | (127) | 57 | 787 |
| Ordination Hospitality Fund | 57 | - | - | (57) | - |
| Colquhoun Trust Fund | 4,330 | - | (3,824) | - | 506 |
| 59,920 | 545 | (20,531) | - | 39,934 | |
| Previous year: | At 1 October | Incoming | Resources | Transfers | At 30 |
| 2023 | resources | expended | September | ||
| 2024 | |||||
| £ | £ | £ | £ | £ | |
| Restoration Fund | 45,095 | 3,847 | (7,185) | - | 41,757 |
| Hewer Fabric Fund | 4,299 | - | - | - | 4,299 |
| Bisset Organ Fund | 7,623 | - | - | - | 7,623 |
| Flower Fund | 1,542 | - | - | - | 1,542 |
| Helping Hand Fund | 312 | - | - | - | 312 |
| Ordination Hospitality Fund | 57 | - | - | - | 57 |
| Colquhoun Trust Fund | 330 | 4,000 | - | - | 4,330 |
| 59,258 | 7,847 | (7,185) | - | 59,920 |
Restricted Funds:
The Restoration Fund - Is used to restore and maintain the structure of the buildings. All appeal funds and grants given specifically for restoration have been credited to the Restoration Fund which has been used to finance the works.
The Hewer Fabric Fund - Is used to restore and maintain the fabric of the Church building. All income relating to this fund is credited to the Hewer Fabric Fund and any expenditure from the fund categorised as repairs and treated as revenue expenditure.
The Bisset Organ Fund - Can be used to support the maintenance costs of the organ or to contribute towards the organist's salary. All income relating to this fund is credited to the fund and relevant expenditure is charged against the fund.
The Flower Fund - Is used to provide flowers in the church. All income relating to this fund is credited to the fund and relevant expenditure is charged against the fund.
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
16 Restricted funds
(Continued)
Helping Hand Fund - for distributing to poor people in the city.
Ordination Hospitality Grant - funding has been received to assist with the cost of providing hospitality for the ordination of Godwin in the prior year during the year the remaining balance was transferred to the helping hand fund.
Colquhoun Trust - Funding has been received in order to facilitate the costs of LED lighting and towards redecoration last year it facilitated the installation of an AED automatic defibrillator into the church hall.
17 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 General funds Previous year: At 1 General funds |
October 2024 Incoming resources Resources expended Gains and losses At 30 September 2025 £ £ £ £ £ 478,395 101,835 (83,867) 24,616 520,979 October 2023 Incoming resources Resources expended Gains and losses At 30 September 2024 £ £ £ £ £ 481,770 92,463 (95,838) - 478,395 |
|---|---|
18 Analysis of net assets between funds
| Unrestricted Restricted funds funds 2025 2025 £ £ At 30 September 2025: Investments 386,361 - Current assets/(liabilities) 134,618 39,934 520,979 39,934 |
Total 2025 £ 386,361 174,552 |
|---|---|
| 560,913 |
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Tracking ID: 1032737-1268222
THE CHURCH OF ST JOHN THE EVANGELIST, ABERDEEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 18 | Analysis of net assets between funds | (Continued) | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | |||
| 2024 | 2024 | 2024 | ||
| £ | £ | £ | ||
| At 30 September 2024: | ||||
| Current assets/(liabilities) | 478,395 | 59,920 | 538,315 | |
| 478,395 | 59,920 | 538,315 |
19 Events after the reporting date
There has been no significant events since the balance sheet which require adjustment or disclosure in the financial statements.
20 Related party transactions
Identifiable donations from related parties amount to 2025 - £8,088 (2024 - £6,454).
- 16 -
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