Statement of Accounts For the year ended 31 December 2025
Scottish Charity Number: SC001235 Congregational Reference number 311920
BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
| CONTENTS | PAGE |
|---|---|
| Kirk Session and professional advisers | 1 |
| Trustees Annual Report | 2 |
| Independent examiner's report to the trustees | 5 |
| Statement of receipts and payments | 6 |
| Statement of balances | 7 |
| Notes to the financial statements | 8 |
| The following pages do not form part of the financial statements | |
| Detailed statement of receipts and payments | 12 |
| Appendix | 14 |
BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND
KIRK SESSION AND PROFESSIONAL ADVISERS
Registered charity name
Buckie North and Rathven Parish Church of Scotland
Charity registration number SC001235 Congregation reference number 311920 Address 11 Braeview Road Buckie Moray AB56 1FE
Trustees
Rev. Dr Jacobus Boonzaaier: Mrs Catherine Addison; Mrs Isabelle Annand; Mr William Booth; Mrs Kathryn Cowie (died 3[RD] February 2026 ); Mr Ian Cowie; Mrs Jean Forbes; Mrs Anna Hay ; Mrs Anne McKay; Mr David McWhirter; Mr Alan Merson; Mr Ian Moir; Mrs Naomi Moir; Mrs Freida Murray; Mrs Patricia Phimister; Mr Alexander Ramsay; Mrs Janice Simpson; Mr Neil Simpson ; Mrs Eileen Slater; Mrs Catherine Stewart; Mr W. Grant Stewart; Mrs Elizabeth Sutherland; Mrs Margaret Taylor; Mrs Moira Thain; Mrs Alison Vass; Mrs Christine Wojcik; Mrs Helen Wood.
Minister Rev Dr Jacobus Boonzaaier Session Clerk Mrs Kathryn Cowie ( till 3[rd] February 2026) Acting Session Clerk Rev Dr Jacobus Boonzaaier ( from 3[rd] February 2026) Congregational Treasurer Mrs Catherine Stewart
Gift aid treasurer Mr Alexander Buist
Independent examiner
Mrs Arlene Anderson C.A., C.T.A. 26-30 Marine Place Buckie, Moray AB56 1UT
Bankers
Virgin Money 161 Mid Street Keith, Moray AB55 5BL
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BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND
TRUSTEES ANNUAL REPORT (continued)
YEAR ENDED 31 DECEMBER 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Reference and administrative details are shown in the schedule of trustees and professional advisers on page 1 of the financial statements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Church is administered in accordance with the terms of the Unitary Constitution. From 1[st] July 2024 a Union was formed between Buckie North Parish Church and Rathven Parish Church.
Recruitment and Appointment of Trustees
The Kirk Session members are the Elders of the Church and the charity trustees and are chosen from those members of the Church who are considered to have the appropriate gifts and skills. The Minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Kirk Session which meets 8 times a year is responsible both Civil and Ecclesiastical affairs within the church.
OBJECTIVES AND ACTIVITIES
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national church it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Details of Buckie North & Rathven Parish Church of Scotland
Buckie North is a Church building and fellowship of the North East and Northern Isles Presbytery and is located in the north-eastern quadrant of Cluny Square, right in the heart of the town. At present the congregation numbers 207 members, most of whom live within the Burgh. The Buckie North Church is a focus for the community currently attracting approximately 55 adults and 14 children to worship each Sunday morning. A further 330 view online each Sunday in the morning and 330 view in the evening. The church hall is well used by various church and community groups due to its central position, large capacity, ease of access and spacious parking in the town square.
Worship - Services of Worship are held at 11.00 am most Sundays in the year. Holy Communion is celebrated on the first Sunday of March, June, September, and December at 11.00 am.
We also take a group to worship in the Care Homes on the first and last Sundays of the month. (Netherha, Burnbank, Linn Coort and Hanover Court). Special services during December to support those who have lost loved ones. Our Church is in collaboration with the Church’s Bereavement and in town with the local Funeral Directors.
Café Church - Meet in the Church Hall on the 1[st] Friday of every month from 2pm – 3.30pm with the speaker being Rev Jaco Boonzaaier. There can be up to 28 attendees from all denominations in the town and residents from the Care Homes also join us, this meeting is open for anyone to attend.
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BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND
TRUSTEES ANNUAL REPORT (continued)
YEAR ENDED 31 DECEMBER 2025
The Guild – The Guild continues to meet fortnightly, on the first and third Mondays of the month, from October till the end of March.
As always, National Guild guidelines are followed when planning the syllabus, which again cover a variety of topics, presented by speakers. We have four s new projects, 2 National and 2 International and we will do our best to support them. Our membership this year is 31.
Sunday School - Is now known as JAM (Jesus and Me), and children from pre-school age to Primary. 14 currently meet in the Hall at 10.30 am. The group is supported by parents and friends who assist weekly on a rota basis.
Bible Study and Training for Outreach - Meet every Wednesday at Buckie North & Rathven Parish Church with 14 attending. Bible Study and Training for Outreach.
Monday Club - The Club meet weekly on Mondays from 6.30pm to 8 pm. Approximately 15 children of Primary School age attend and there are 9 adult helpers. Children engage in various activities such as Swing Ball, Space Hoppers, Parachute Games etc. There are also quieter activities on offer e.g. Craft, Card Games, Puzzles etc. There is no charge for attending the club.
3”C” s (Coffee Claic and Company) - This meeting takes place on the Mondays between Guild meetings at 2 - 4 pm in Room 2. All are welcome and some bring their Knitting, Crochet, or other Craft to work on, but the main principle is Company and Chat. About 12 - 15 attends.
Indoor (Carpet) Bowling Club - The Club meets on Wednesday and Friday evenings from October to April and provides a social as well as a sporting activity for those who take part. The Club is open to all members of the community and would welcome new members.
Church Hall - is used regularly for Coffee Mornings, Strawberry Teas, and Community gatherings.
Holy Week - For many years, Buckie North & Rathven has joined in rotation, with the other Fellowships in the Town, to celebrate Easter, by way of daily Communion Breakfasts, Evening Communion on Maundy Thursday, and a Special Service on Good Friday. Local Fellowships share the hosting and Leadership, of all these Services.
CHURCH GIVING
Christian Aid – This is supported by a Retiral Offering on the Sunday during Christian Aid week.
Food Banks - Donations of foodstuffs can still be received from the congregation to aid the local food banks.
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BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND
TRUSTEES ANNUAL REPORT (continued)
YEAR ENDED 31 DECEMBER 2025
ACHIEVEMENTS AND PERFORMANCE
Since the last Ecclesiastical Property Report was received most of the work requiring attention to the Church, Hall and Manse has been undertaken involving a considerable amount of roof work and replacement of guttering. Recently a high-level survey of the tower and the clock was undertaken. The report shows quite a lot of remedial work is required on the tower. Some stonework and repointing are required at a lower level on the west wall of the Church.
Major Refurbishment Plan
The major work to be undertaken over the next 4 or more years include:
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1) Remedial work on the Tower and Repointing of the Church.
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2) Major renovation of the Clock was undertaken in 2019 at a cost of £10,000 financed by a Local Charity. In 2024 the clock was overhauled and funded by a Grant from the local authority Common Good Fund.
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3) Work on the South Elevation was scheduled for early 2020 at a cost of £34,000 financed by a Local Council Grant of 50% and our own Repair Fund. This has now been completed.
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4) Repair Renovation and Painting of the Louvers in the Tower completed 2019.
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5) The Vestibule and inside of the Sanctuary have been repaired.
The major work still to be undertaken and completed over the forthcoming years include:
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6) Replacement of the Central Heating Boiler was completed in January 2025.
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7) Adding double glazing units to the inside of the Church windows.
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8) Following in depth Building Report by the Building Officer, Session have decided to replace the Manse at 14 St Peters Road in due time.
The above pages 1- 4 were approved by the Trustees on 3 March 2026
Jacobus Boonzaaier
………………… Rev Dr Jacobus Boonzaaier Acting Session Clerk
FINANCIAL REVIEW
The Accounts are prepared on a cash basis. Heritable properties, consisting of the Church, Hall and Manse, are not recorded in the Accounts. All fabric matters are dealt with through the Fabric Fund. It is the policy of the Trustees to transfer whenever possible an annual provision from the General Fund to the Fabric Fund. It is also the policy of the Trustees to hold a Reserve Fund for emergencies of approximately £2,000.
At the end of 2025 the Church held unrestricted funds of £11,796 (2024: £25,956). The Church also had £85 (2024: £324) of restricted Repair Funds which will be used towards the purposes specified by the Trustees.
No legacies were received in the year.
INDEPENDENT EXAMINER
Mrs Arlene Anderson C.A., C.T.A. has been appointed as independent examiner for the ensuing year.
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BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND
YEAR ENDED 31 DECEMBER 2025
I report on the accounts of the charity for the year ended 31 December 2025 set out on pages 1 to 14.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT 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's trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply. It is my responsibility to state, on the basis of my examination as required under section 44(1) (c) of the Act, 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as 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 whether the accounts present a 'true and fair view'.
INDEPENDENT EXAMINER'S STATEMENT
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the trustees have not met the requirements to ensure that:
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proper accounting records are kept in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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accounts are prepared which agree with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Arlene Anderson
Mrs Arlene Anderson C.A., C.T.A. Independent examiner 26-30 Marine Place Buckie Moray AB56 1UT
6 March 2026
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BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED 31 DECEMBER 2025
| Unrestricted | Restricted | Total Funds | Total Funds | ||
|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | ||
| Note | £ | £ | £ | £ | |
| RECEIPTS | |||||
| Incoming resources from | |||||
| generating funds: | |||||
| Voluntary income | 2 | 45,092 | - | 45,092 | 56,372 |
| Activities for generating | |||||
| funds | 3 | 14,185 | - | 14,185 | 13,952 |
| Investment income | 4 | 37,968 | - | 37,968 | 96 |
| Other incoming resources | 7,312 | - | 7,312 | 25,056 | |
| ------------------------------- | -------------------------- | ------------------------------- | ------------------------------- | ||
| TOTAL RECEIPTS | 104,557 | - | 104,557 | 95,476 | |
| ------------------------------- | -------------------------- | ------------------------------- | ------------------------------- | ||
| PAYMENTS | |||||
| Costs of generating funds: | |||||
| Costs of generating | |||||
| voluntary income | 5 | (164) | - | (164) | (164) |
| Charitable activities | 6 | (112,893) | (4,945) | (117,838) | (78,310) |
| Governance costs | 7 | (954) | - | (954) | (923) |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| TOTAL PAYMENTS | (114,011) | (4,945) | (118,956) | (79,397) | |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| SURPLUS/(DEFICIT) FOR | |||||
| THE YEAR PRIOR TO | |||||
| TRANSFERS | (9,454) | (4,945) | (14,399) | 16,079 | |
| Transfer between funds | (4,706) | 4,706 | - | - | |
| ------------------------------- | ---------------- | ------------------------------- | ------------------------------- | ||
| NET (DEFICIT)/SURPLUS | |||||
| FOR THE YEAR | (14,160) | (239) | (14,399) | 16,079 | |
| ========================== | ========================== | =============================== | =============================== |
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BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND
STATEMENT OF BALANCES
31 DECEMBER 2025
| Unrestricted | Restricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| (note 9) | (note | 10) | |||
| FUNDS RECONCILIATION | |||||
| Cash at bank 01/01/25 | 25,956 | 324 | 26,280 | 10,201 | |
| (Deficit)/surplus for year | (14,160) | (239) | (14,399) | 16,079 | |
| -------------------------- | -------------------------- | ------------------------------- | ------------------------------- | ||
| Cash at bank 31/12/25 | 11,796 | 85 | 11,881 | 26,280 | |
| ========================== | ========================== | =============================== | =============================== | ||
| BANK & CASH BALANCES | £ | £ | |||
| Unrestricted Funds: | |||||
| Bank current a/c | 570 | 4,478 | |||
| Designated Reserve Funds a/c | 7,581 | 17,487 | |||
| Fabric Fund | 137 | 269 | |||
| Guild Fund | 765 | 1,232 | |||
| Sunday School | 1,837 | 1,759 | |||
| Bowling Club | 491 | 316 | |||
| Session Fund | 415 | 415 | |||
| ------------------------------- | ------------------------------- | ||||
| 11,796 | 25,956 | ||||
| ------------------------------- | ------------------------------- | ||||
| Restricted Funds: | |||||
| Repair Fund | 50 | 289 | |||
| Reserve Fund | 35 | 35 | |||
| ------------------------------- | ------------------------------- | ||||
| 85 | 324 | ||||
| ------------------------------- | ------------------------------- | ||||
| ------------------------------- | ------------------------------- | ||||
| TOTAL BANK & CASH FUNDS | 11,881 | 26,280 | |||
| =============================== | =============================== | ||||
| INVESTMENTS as market values | |||||
| Cost Value £330 | 3,578 | 3,317 | |||
| =============================== | =============================== | ||||
| ASSETS | |||||
| Gift Aid accrued on donations at year end | 2,817 =============================== |
2,165 =============================== |
The notes on pages 8 to 10 form an integral part of these accounts.
These financial statements were approved and signed by the member of the committee and authorised for issue on 3 March 2026.
Jacobus Boonzaaier
Catherine Stewart
…………………..… …………………..… Rev Dr Jacobus Boonzaaier Mrs Catherine Stewart Acting Session Clerk Treasurer
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BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND
NOTES TO THE ACCOUNTS
YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
Basis of accounting
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2. VOLUNTARY INCOME
| Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Donations | ||||
| WFO scheme (non-Gift Aid) | 10,351 | - | 10,351 | 9,453 |
| Gift aid donations | 13,253 | - | 13,253 | 14,495 |
| Tax recovered on Gift Aid | 4,662 | - | 4,662 | 6,398 |
| Ordinary offerings (open plate) | 8,747 | - | 8,747 | 8,530 |
| Other donations from church | ||||
| organisations | 1,658 | - | 1,658 | 2,475 |
| Weddings & funerals | 1,340 | - | 1,340 | 2,635 |
| Donations | 1,211 | - | 1,211 | 1,846 |
| Sundries | - | - | - | 240 |
| Grants receivable | ||||
| Common Good Fund | - | - | - | 5,633 |
| Other income | ||||
| Guild | 2,019 | - | 2,019 | 3,237 |
| Sunday School | 502 | - | 502 | 797 |
| Bowling Club | 653 | - | 653 | 451 |
| Session | 154 | - | 154 | 182 |
| Repair fund | 542 | - | 542 | - |
| ------------------------------- | -------------------------- | ------------------------------- | ----------------------------- | |
| 45,092 =============================== |
- ========================== |
45,092 =============================== |
56,372 =============================== |
3. INCOMING RESOURCES FROM ACTIVITIES FOR GENERATING FUNDS
| Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| General fundraising | 7,756 | - | 7,756 | 7,462 |
| Rental of premises | 5,755 | - | 5,755 | 6,390 |
| Glebe land | 300 | - | 300 | 100 |
| Streaming (net of expenses) | 374 | - | 374 | - |
| ------------------------------- | ------------------------------- | ----------,--------------- | ------------------------------- | |
| 14,185 | - | 14,185 | 13,952 | |
| ========================== | ========================== | ========================== | ========================== |
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BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND
NOTES TO THE ACCOUNTS
YEAR ENDED 31 DECEMBER 2025
4. INVESTMENT INCOME
| Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Dividends | 159 | - | 159 | 96 |
| Drawdown of Invested Funds | 37,809 | - | 37,809 | - |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | |
| 37,968 | - | 37,968 | 96 | |
| =============================== | =============================== | =============================== | =============================== | |
| OTHER INCOMING RESOURCES | ||||
| Unrestricted | Restricted | Total Funds | Total Funds | |
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| The transfer of The Union Balance | - | - | - | 25,056 |
| LPW VAT claim | 7,312 | - | 7,312 | - |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | |
| 7,312 | - | 7,312 | 25,056 | |
| =============================== | =============================== | =============================== | =============================== |
5. OTHER INCOMING RESOURCES
6. COSTS OF GENERATING VOLUNTARY INCOME
| Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Donation envelopes | 164 | - | 164 | 164 |
| ================ | ================ | ================ | ================ | |
| COSTS OF CHARITABLE | ACTIVITIES | |||
| Unrestricted | Restricted | Total Funds | Total Funds | |
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Church expenditure | 108,682 | - | 108,682 | 65,000 |
| Other Funds expenditure | 4,211 | 4,945 | 9,156 | 13,310 |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | |
| 112,893 =============================== |
4,945 =============================== |
117,838 =============================== |
78,310 =============================== |
7. COSTS OF CHARITABLE ACTIVITIES
8. GOVERNANCE COSTS
| Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Accountancy fees | 954 ================ |
- ================ |
954 ================ |
923 ================ |
9. STAFF COSTS AND EMOLUMENTS
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all the minister's stipends and employers contributions for national insurance, pension and housing and loan fund. Minister's stipends are paid in accordance with the national stipend scale, which is related to years of service.
For the year under review the minimum stipend was £32,433 (2024: £31,642) and the maximum stipend in the 5th and subsequent years of service £39,856 (2024: £38,884).
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BUCKIE NORTH AND RATHVEN PARISH CHURCH OF SCOTLAND
NOTES TO THE ACCOUNTS
YEAR ENDED 31 DECEMBER 2025
10. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS
No trustees or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
11. RESTRICTED INCOME FUNDS
| Balance at | Balance at | ||||
|---|---|---|---|---|---|
| 1 Jan 2025 | Receipts | Payments | Transfers | 31 Dec 2025 | |
| £ | £ | £ | £ | £ | |
| Repair Fund | 289 | - | (4,945) | 4,706 | 50 |
| Reserve fund | 35 | - | - | - | 35 |
| -------------------------- | -------------------------- | -------------------------- | -------------------------- | -------------------------- | |
| 324 | - | (4,945) | 4,706 | 85 | |
| ========================== | ========================== | ========================== | ========================== | ========================== | |
| 2. UNRESTRICTED INCOME FUNDS | |||||
| Balance at | Balance at | ||||
| 1 Jan 2025 | Receipts | Payments | Transfers | 31 Dec 2025 | |
| £ | £ | £ | £ | £ | |
| General Funds | 4,478 | 100,687 | (109,795) | 5,200 | 570 |
| Designated Reserve Fund | 17,487 | - | - | (9,906) | 7,581 |
| Designated Fabric Fund | 269 | 542 | (674) | - | 137 |
| Guild Fund | 1,232 | 2,019 | (2,486) | - | 765 |
| Sunday School Fund | 1,759 | 502 | (424) | - | 1,837 |
| Bowling Club | 316 | 653 | (478) | - | 491 |
| Session Fund | 415 | 154 | (154) | - | 415 |
| -------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | -------------------------- | |
| 25,956 ========================== |
104,557 =============================== |
(114,011) =============================== |
(4,706) =============================== |
11,796 ========================== |
12. UNRESTRICTED INCOME FUNDS
Purposes of Designated Funds
Reserve Fund:
The Trustees have set aside emergency funds to give any other fund a loan if required. Any such loan being repaid when the situation improves. A restricted reserve provides a temporary home for any receipts which will become payments.
Fabric Fund:
The Trustees have set aside funds for the maintenance of the church and manse properties.
Purposes of Restricted Funds
Repair Fund:
This is to provide funds, through various restricted fundraising events and from restricted donations, for various projects as agreed by the Trustees. The main item for which restricted funds are now required is for the refurbishment of the tower.
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