REGISTERED CHARITY NUMBER: SC001680
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
FOR
MANNOFIELD CHURCH
MANNOFIELD CHURCH
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
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|Report|of the Trustees|1|to|4|
|Independent|Examiner's|Report|5|
|Statement|of Financial|Activities|6|
|Balance|Sheet|7|
|Notes|to|the|Financial|Statements|8|to|19|
|Detailed|Statement|of Financial|Activities|20|to|21|
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MANNOFIELD CHURCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees present their annual report and financial statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the General Assembly Regulations for Congregational Finance, 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 | January 2019).
OBJECTIVES AND ACTIVITIES
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition, and Presbyterian in policy. 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 also co operates with other Churches in various ecumenical bodies in Scotland and beyond.
At Mannofield, services of worship are held every Sunday at 10.00am, providing opportunities for fellowship, supportive relationships, and the development of personal faith. On most Sundays, over 100 people attend in person. Despite the wider challenges of declining numbers of young people in worship nationally. we continue to offer Young Church, with a small but enthusiastic group attending each week. Online worship typically receives 70-100 views weekly, meaning our combined worshipping community remains strong.
A weekiy Wednesday service is held at 10.30am and broadcast online. This service attracts around 20 people in person, with additional online participation.
We seck that worship becomes a springboard for "living faith." expressed in our corporate support of the community and in the daily lives of individuals who carry their faith into action.
Although we continue as a single Parish Church, our shared work within the Parish Grouping remains a vital witness across our communities. Mannofield Church can be proud of its continued efforts to serve the parish, now including Garthdee. Our pasioral presence is increasingly recognised and appreciated. particularly by those engaged in community work.
ACHIEVEMENTS AND PERFORMANCE
Mannofield is a large congregation of over 650 members. In recent years, it has been encouraging to welcome new faces into worship and church activities. Many speak of the warm welcome and friendliness of our faith family. A significant proportion of members regularly attend services and participate in congregational life. The age demographic at Sunday worship is noticeably younger than that of many comparable local congregations.
Our activities cater for a wide range of ages and interests. We are fortunate to partner midweck with the Boys’ Brigade and Brownie/Guide sections.
Worship style varies according to the nature of the service. Our aim is that worship offers stimulus, challenge, and comfort, and that all people-regardless of outlook-find Mannofield a caring and restful spiritual home.
A wide range of activities supports congregational life across generations. The Midweek Service regularly incorporates a café style format. We have three Life Groups meeting most weeks. a weekly Bible Study, a weekly Prayer Group, and an Alpha Course in the winter.
Through our warm welcome to worship, our teaching, our pastoral care. our activities, and granting use of our premises for the activilies of partner organisations, we continue to make significant progress toward fulfilling the mission we are given responsibility for. In addition, Café Connect contributes significantly to the life, outreach, and variety of what we offer, and to our engagement with the community. By opening our doors in this way, we believe we are breaking down barriers and offering the local community a place of welcome and fellowship.
Page tf
MANNOFIELD CHURCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
FINANCIAL REVIEW
In terms of financial highlights in 2025, Mannofield Church delivered
Unrestricted including designated funds
- Income £233,231 (2024 £278,496) - Expenditure £224,034 (2024 £210,060)
Restricted funds
- Income £26,330 (2024 £33,987) - Expenditure £35,569 (2024 £24,977)
Total income of £259,561 is lower than 2024 (£3 12,483); which is principally due to lower offerings received of £102,974 compared with £138,770 in 2024. Also:
-
Legacies decreased by £27,330 from £36,334 in 2024 to £9,004.
-
Income from "Use of Premises" increased from £26,410 to £54,804.
-
Café Connect contributions slightly offset this by decreasing to £9,930 from £16,821.
-
Donations received reduced to £9,385 from £25,946.
Total expenditure was £259,603 an increase of £24,566 or 10% from 2024 expenditure of £235,037. Donations paid were £27,254 (2024 £5,559) and increased by £21,695.
Net expenditure before gain on investments was £42 compared to net income of £77,446 in 2024.
Net surplus, after an increase in the value of financial instruments for 2025 of £10,444 (2024 gain of £3,165) was £10,402 compared with £80,611.
As a congregation we are not complacent and will continue to seek ways of increasing income and reducing costs.
Mannofield will continue to be pro-active in aiming to maximise Gift Aid income. Tight control of expenditure will be maintained,
A number of retiring collections were made in 2025 (see note 16) and we are pleased to note a total of £2,473 was collected for various causes, all ofwhich were distributed to the causes. Church organisations also contribute to the wider work of the Church both locally and internationally.
Reserves
At the year end the Church held unrestricted funds, excluding funds held in relation to asset revaluation, of £530,711 (2024 £521,812) which represents more than twelve months’ worth of regular expenditure, at 2025 levels.
Mannofield Church also held restricted funds of £32,952 at 31st December 2025 (2024 £41,893).
FUTURE PLANS
Looking ahead, we are excited to journey towards our {50th Anniversary in 2031. The Kirk Session has embarked on a five year Mission Plan to revitalise our congregational life, with a particular emphasis on mission-growing faith and growing the reach of faith.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Church is administered in accordance with the terms of the Unitary Constitution.
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have appropriate gifts and skills. The minister, whe is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Kirk Session have oversight over all areas of church life.
Certain responsibilities are delegated to Committees, including the Finance Committee and the Fabric Committee, as appropriate. The Kirk Session is also responsible for the spiritual affairs within the church.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC001680
Page 2
MANNOFIELD CHURCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
Principal address Great Western Road ABERDEEN ABLO 6UZ
Trustees
The list of Kirk Session members who served as Trustees during 2025 can be found at Note 17.
| IndependentExaminer | |
|---|---|
| GrahamW Thomson | |
| BainHenry Reid | |
| Chartered Accountants | |
| 4 West Craibstone Street | |
| Bon-Accord Square | |
| ABERDEEN | |
| ABI16YL | |
| CoS Congregational Number: | 311856 |
| Principal Office Bearers | |
| Minister Rev Keith TBlackwood |
|
| Session Clerk =Mr Robert Anderson |
|
| Fabric Convenor Mr Alexander |
McKenzie |
| FinanceConvenor MrRoderickMcColl |
|
| Treasurer Mrs June Rae |
|
| Gift Aid Convenor Mr Alan Reid |
|
| Bankers | |
| Virgin Money. Queen's Cross Branch. Aberdeen | |
| TSBBankpic,StNicholasBranch,Aberdeen |
Website
Further details regarding the church and its activities can be accessed at www.mannofiteldchurch.org.uk
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year. Under that law. the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
- make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Page 3
MANNOFIELD CHURCH
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
by by order ofthe board oftrustees on 24 March 2026 and signed on its behaif by: R Anderson - Trustee
Page 4
INDEPENDENT EXAMENER'S REPORT TO THE TRUSTEES OF MANNOFIELD CHURCH
I report on the accounts for the year ended 31 December 2025 set out on pages six to nineteen.
Respective responsibilities 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 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was carried out in accordance with Regulation 1] 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 secking explanations from you as trustees concermming 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 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 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 to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
(2) _ to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
ee Woh
Graham W Thomson
The Institute of Chartered Accountants of Scotland
Bain Henry Reid
Chartered Accountants
4 West Craibstone Street Bon-Accord Square ABERDEEN ABI16YL
Page 5
MANNOFIELD CHURCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|Notes|pz|£|£|£|
|INCOME AND|ENDOWMENTS|FROM|
|Donations|and|iegacies|2|154,589|26,235|180,824|262,077|
|Charitable|activities|5|
|Church|activities|1,925|-|1,925|2,000|
|Other|trading|activities|B|54,804|-|54,804|26,410|
|Investment|income|4|21,913|95|22,008|21,996|
|Total|233,231|26,330|259,561|312,483|
|EXPENDITURE|ON|
|Charitable|activities|
|Church|activities|224,034|35,569|259,603|235,037|
|Net gains on|investments|40,444|-|10,444|3,165|
|NET INCOME/(EXPENDITURE)|19,641|(9,239)|10,402|80,611|
|Transfers|between|funds|13|(298)|298|-|-|
|Net movement|in|funds|19,343|(8,941)|10,402|80,611|
|RECONCILIATION|OF|FUNDS|
|Total|funds brought forward|1,131,833|41,893|1,173,726|1,093,115|
|TOTAL FUNDS|CARRIED|FORWARD|1,151,176|32,952|1,184,128|1,173,726|
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CONTINUING OPERATIONS
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised in the year.
The notes form part of these financial statements
Page 6
MANNOFIELD CHURCH
BALANCE SHEET 31 DECEMBER 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|Notes|funds3|funds£|funds3|fundsby|
|FIXED|ASSETS|
|Tangible assets|9|640,000|-|640,000|640.000|
|Investments|10|360,461|-|360,461|350,017|
|1,000,461|-|1,000,461|990.017|
|CURRENT ASSETS|
|Debtors|ii|10,340|-|10,340|15,184|
|Cash|at bank|and|in hand|150,621|36,296|186,917|179.079|
|160,961|36,296|197,257|194,263|
|CREDITORS|
|Amounts falling due|within|one year|12|(10,246)|(3,344)|(13,590)|(10,554)|
|NET CURRENT ASSETS|150,755|32,952|183,667|183,709|
|TOTAL ASSETS|LESS CURRENT|LIABILITIES|1,151,176|32,952|1,184,128|1,173,726|
|NET ASSETS|1,151,176|32,952|1,184,128|1,173,726|
|FUNDS|13|
|Unrestricted|funds|1,151,176|1,131.833|
|Restricted|funds|32,952|41,893|
|TOTAL FUNDS FUNDS|1,184,128|1,173,726|
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TOTAL FUNDS FUNDS
The financial statements were approved by the Board of Trustees and authorised for issue on 24 March 2026 and were signed on its behalf by:
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RUff. |
J Rae Rae - Trustee
<a
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J Rae Rae - Trustee
The notes form part of these financial statements
Page 7
MANNOFIELD CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
- 1, ACCOUNTING POLICIES
Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) ‘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 | January 2019), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
The financial statements also comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
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 principal accounting policies adopted are set out below.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category.
Tangible fixed assets
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the period in which the liability arises.
All tangible fixed assets having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Only assets costing greater then £5,000 are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives. No depreciation is provided on buildings.
Depreciation Policy:-
Equipment - 25% on cost
Taxation
Mannofield Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT with the exception of Development Expenditure incurred which is net of VAT recovered under the listed places of worship scheme.
Fund accounting
Funds are classified as either restricted funds or unrestricted funds, defined as follows-
-
Unrestricted including designated funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Trustees’ discretion to apply the fund.
-
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
-
- Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the charity.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 8
MANNOFIELD CHURCH NOTES TO THE FENANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Payment's to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
Investments
Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value and the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent ihe difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.
Debtors
Other debtors are recognised at the settlement amount due afier any discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months of less from the date of acquisition or opening of the deposit or similar account.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event and will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Accruals are recognised at their settlement amount after allowing for any trade discounts due.
Financial instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recorded at transaction value and subsequently measured at their settlement value with the exception of loans which are subsequently measured at amortised cost using the effective interest method.
Unrealised gains and losses represent the difference between the net present value at the beginning and end of the financial year or, if acquired in the year, the difference between the amount received and the net present value at the end of the year.
Support costs
Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.
Page 9
MANNOFIELD CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025
es DONATIONS AND LEGACIES
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Donations received | 9,385 | 25,946 | ||
| Tax recoveredon giftaid | 28,713 | 26,982 | ||
| Legacies | 9,004 | 36,334 | ||
| Other income | 9,318 | 6,700 | ||
| Offerings | 102,974 | 138,770 | ||
| Contributionsfrom congregational | organisations | 2,270 | 2,490 | |
| Development fundraising | 9,230 | 8,034 | ||
| Café Connect contributions | 9,930 | 16,82] | ||
| 180,824 | 262,077 | |||
| 3. | OTHERTRADING ACTIVITIES | |||
| 2025 | 2024 | |||
| £ | £, | |||
| Use ofpremises | 54,804 | 26,410 | ||
| 4, | INVESTMENT INCOME | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Interest received | 3,020 | 3,008 | ||
| Dividends received | 18,988 | 18,988 | ||
| 22,008 | 21,996 | |||
| St | INCOME FROM CHARITABLE ACTIVITIES | |||
| 2025 | 2024 | |||
| Activity | £ | i | ||
| Weddingsandfunerals | Churchactivities | 1,925 | 2,000 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees! remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees’ expenses
Mr Keith Blackwood. the minister and a trustee, received £3.493 (2024 £3.185) in relation to travel and other ministerial expenses. In addition, council tax of £4,112 (2024 £3,810) was paid in respect of the manse.
Page 10
MANNOFIELD CHURCH NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025
- STAFF COSTS
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|||||||
|---|---|---|---|---|---|
|2025|2024|
|i|£|
|Wages|and|salaries|22,770|22.505|
|Social|security|costs|907|232|
|Other|pension|costs|116|134|
|23,793|22,871|
|The average monthly|number of employees|during the|year was|as|follows:|
|2025|2024|
|Administration|I|1|
|Organist|1|1|
|Church|officer|1|L|
|——2|3|
----- End of picture text -----
No employees received emoluments in excess of £60.000.
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of ali ministers’ stipends and employer's 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 fo years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years) £39,856.
The charge for the year in respect of defined contribution schemes was £116 (2024 £134).
There are unpaid contributions at the balance sheet date of £nil (2024 £31).
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|||||||||
|---|---|---|---|---|---|---|---|
|8.|COMPARATIVES|FOR THE STATEMENT|OF|FINANCIAL ACTIVITIES|
|Unrestricted|Restricted|Endowment|Total|
|funds|funds|funds|funds|
|£|£|£|£|
|INCOME|AND|ENDOW MENTS FROM|
|Donations and|legacies|228.197|33,880|-|262,077|
|Charitable|activities|
|Church|activities|2,000|-|-|2,000|
|Other|trading|activities|26,410|-|-|26.410|
|Investment|income|21,889|107|-|21,996|
|Total|278.496|33.987|-|312,483|
|EXPENDITURE|ON|
|Charitable|activities|
|Church|activities|210,060|24,977|-|235,037|
|Net|gains|on|investments|3.165|-|-|3,165|
|NET INCOME|71.661|9,010|-|80.611|
|Transfers|between|funds|75|3,479|(3,554)|-|
|Net movement|in|funds|71.676|12.489|(3.554)|80.611|
|RECONCILIATION|OF|FUNDS|
|Total|funds brought|forward|1,060,157|29.404|3,554|1,093,115|
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Page 11
MANNOFIELD CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025
| 8. | COMPARATIVESFORTHESTATEMENTOFFINANCIALACTIVITIES- continued | COMPARATIVESFORTHESTATEMENTOFFINANCIALACTIVITIES- continued | COMPARATIVESFORTHESTATEMENTOFFINANCIALACTIVITIES- continued | COMPARATIVESFORTHESTATEMENTOFFINANCIALACTIVITIES- continued | |
|---|---|---|---|---|---|
| Unrestricted funds £ |
Restricted funds £ |
Endowment funds PS |
Total funds 5 |
||
| TOTALFUNDS CARRIED FORWARD | 1,131,833 | 41,893 | - | 1,173,726 | |
| 9. | TANGIBLE FIXED ASSETS | ||||
| Freehold | Plant and | ||||
| property | machinery | Totals | |||
| 3 | £ | £ | |||
| COSTOR VALUATION | |||||
| At | January2025 and 31 December 2025 | 640,000 | 11,637 | ||
| DEPRECIATION | |||||
| At 1 January 2025 and 31 December2025 | - | 11,637 | 11,637 | ||
| NET BOOKVALUE | |||||
| At 31 December 2025 | 640,006 | - | 640,000 | ||
| At31 December2024 | 640,000 | - | 640,000 | ||
| Costorvaluation at31 December2025 is represented by: | |||||
| Freehold | Plant and | ||||
| property | machinery | Totals | |||
| £ | £ | £ | |||
| Valuation in2007 | 430,000 | - | 430,000 | ||
| Valuation in2012 | 210,000 | - | 210,000 | ||
| Cost | - | 11,637 | 11,637 | ||
| 640,000 | 11,637 | 651,637 |
Freehold property were valued on an open market basis on 25 April 2012 by Allied Scotland, Chartered Surveyors.
- FIXED ASSET INVESTMENTS
| FIXED ASSET INVESTMENTSASSET INVESTMENTSINVESTMENTS | |
|---|---|
| Listed | |
| investments | |
| £ | |
| MARKETVALUE | |
| At I January 2025 | 350,017 |
| Revaluations | 10,444 |
| At31 December 2025 | 360,461 |
| NETBOOKVALUE | |
| At31 December2025 | 360,461 |
| At31December2024 | 350,017 |
There were no investment assets outside the UK.
Page 12
MANNOFIELD CHURCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
10. FIXED ASSET INVESTMENTS - continued
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|||||||||
|---|---|---|---|---|---|---|---|
|Cost|or valuation|at|31|December 2025|is represented|by:|
|Listed|
|investments|
|£|
|Valuation|in 2025|(19,535)|
|Cost|379,996|
|360,461|
|The|following|investments|are|held:|
|The|Church|of Scotland|Investors|Trust|-|Income|Fund|
|il.|DEBTORS:|AMOUNTS FALLING DUE WITHIN ONE YEAR|
|2025|2024|
|£|a|
|Other|debtors|7,770|12,919|
|Prepayments|2,570|2,265|
|10,340|15,184|
|12.|CREDITORS:|AMOUNTS|FALLING|DUE WITHIN|ONE YEAR|
|2025|2024|
|£|£|
|Other creditors|13,590|10,554|
----- End of picture text -----
Page 13
MANNOFIELD CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025
==> picture [469 x 322] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|13.|MOVEMENT|IN|FUNDS|
|Net|Transfers|
|movement|between|At|
|At|1/1/25|in|funds|funds|31/12/25|
|£|£|£|na|
|Unrestricted|funds|
|General|fund|518,357|9,197|(298)|527,256|
|Revaluation|reserve|610,021|10,444|-|620,465|
|Flower fund|1,046|~|~|1,046|
|Ministerial|assistance|fund|2,306|-|-|2,306|
|Planter|fund|103|-|-|103|
|1,131,833|19,641|(298)|1,151,176|
|Restricted|funds|
|Miss Ewan's|legacy|1,883|96|262|2,241|
|Development|fund|5,270|8,650|-|13,920|
|Miss Youngson's|legacy|1,410|(130)|-|1,280|
|Fund|for the|elderly|8,062|(370)|-|7,692|
|Miss|Farquharson's|legacy|1,437|-|-|1,437|
|Pastoral|care|1,154|-|-|1,154|
|Local|charities|20,140|(19,797)|-|343|
|Foodbank|fund|92|-|-|92|
|Garden|maintenance|204|(240)|36|-|
|Soft furnishings|21|(21)|-|-|
|Worship|resources|2,020|(1,227)|-|793|
|Women's|Guild|200|(200)|-|-|
|James|Taylor's|piano|fund|-|4,000|-|4,000|
|41,893|(9,239)|298|32,952|
|TOTAL FUNDS|1,173,726|10,402|-|1,184,128|
----- End of picture text -----
Page 14
MANNOFIELD CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025
13. MOVEMENT EN FUNDS - continued
Net movement in funds, included in the above are as follows:
==> picture [446 x 272] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Incoming|Resources|Gains and|Movement|
|resources|expended|losses|in funds|
|£|iE|£|£|
|Unrestricted|funds|
|General|fund|233,181|(223,984)|-|9,197|
|Revaluation|reserve|-|-|10,444|10,444|
|Flower|fund|50|(50)|-|-|
|233,231|(224,034)|10,444|19,641|
|Restricted|funds|
|Miss Evan's|legacy|96|-|-|96|
|Development|fund|9,230|(580)|-|8,650|
|Miss Youngson's|legacy|-|(130)|-|(130)|
|Fund|for|the|elderly|548|(918)|-|(370)|
|Cafe Connect|2,457|(2,457)|-|-|
|Local|charities|5,000|(24,797)|-|(19,797)|
|Garden|maintenance|-|(240)|-|(240)|
|Soft furnishings|-|(21)|-|(21)|
|Worship|resources|(1)|(1,226)|-|(1,227)|
|Women's|Guild|-|(200)|-|(200)|
|James|Taylor’s|piano|fund|4,000|-|-|4,000|
|James|Graham's|fabric fund|5,000|(5,000)|-|-|
|26,330|(35,569)|-|(9,239)|
|TOTAL FUNDS|259,561|(259,603)|10,444|10,402|
----- End of picture text -----
Page 15
MANNOFIELD CHURCH NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025
13. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
==> picture [440 x 447] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Net|Transfers|
|movement|between|At|
|At|1/1/24|in|funds|funds|31/12/24|
|£|£|Fs|£|
|Unrestricted|funds|
|General|fund|449.621|68.661|75|518,357|
|Revaluation|reserve|606,856|3,165|-|610,021|
|Flower|fund|1,029|17|-|1,046|
|Ministerial|assistance|fund|2,548|(242)|~|2,306|
|Planter|fund|103|-|-|103|
|1,060,157|71,601|75|1,131,833|
|Restricted|funds|
|Miss Ewan's|legacy|1,776|107|-|1.883|
|Development fund|11,386|(6,116)|-|5,270|
|Miss|Youngson's|legacy|1,640|(230)|-|1,410|
|Fund|for the|elderly|8,203|(341)|200|8,062|
|Miss|Farquharson's|legacy|1,437|-|-|1,437|
|Pastoral|care|95|-|1,059|1,154|
|Local|charities|640|19,500|-|20,140|
|Foodbank fund|3,296|(3,204)|-|92|
|Garden|maintenance|931|(727)|-|204|
|Soft|furnishings|-|21|-|21|
|Worship|resources|-|-|2,020|2,020|
|Women's|Guild|-|-|200|200|
|29,404|9,010|3.479|41,893|
|Endowment funds|
|James D|Anderson|705|-|(705)|-|
|Bristow|Fund|44|-|(44)|-|
|Mrs|Jane|Cumming|383|-|(383)|-|
|Gordon|Congregational|73|-|(73)|-|
|E D|Jones|400|-|(400)|-|
|David|Sievwright|110|-|(110)|-|
|Watson|Fund|616|-|(616)|-|
|Mrs|J|M|Petrie Fund|200|-|(200)|-|
|Francis G Rae Fund|200|-|(200)|-|
|Junior Choir|46|-|(46)|-|
|M Patterson|Fund|T77|-|(777)|-|
|3,554|-|(3,534)|-|
|TOTAL FUNDS|1,093,115|80,611|-|1,173,726|
----- End of picture text -----
Page 16
MANNOFIELD CHURCH NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025
13. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming resources |
Resources expended |
Gainsand losses |
Movement in funds |
|
|---|---|---|---|---|
| £ | £ | £ | 2 | |
| Unrestricted funds | ||||
| General fund | 278,446 | (209,785) | - | 68.661 |
| Revaluation reserve | - | - | 3,165 | 3.165 |
| Flowerfund | 30 | (33) | - | 17 |
| Ministerial assistance fund | - | (242) | - | (242) |
| 278.496 | (210,060) | 3.165 | 71.601 | |
| Restricted funds | ||||
| MissEwan's legacy | 107 | - | - | 107 |
| Development fund | 8,034 | (14,150) | Z | (6.116) |
| MissYoungson'slegacy | - | (230) | - | (230) |
| Fund forthe elderly | 287 | (628) | - | (341) |
| CafeConnect | 5,059 | (5,059) | : | - |
| Loeal charities | 20,000 | (500) | - | 19.500 |
| Foodbank fund | - | (3.204) | - | (3.204) |
| Garden maintenance | - | (727) | - | (727) |
| Soft furnishings | 500 | (479) | - | 21 |
| 33,987 | (24,977) | 4 | 9.010 | |
| TOTALFUNDS | 312,483 | (235,037) | 3,165 | 80.611 |
| A currentyear 12 months and prioryear | 12 monthscombined position is | as follows: | ||
| Net | Transfers | |||
| At 1/1/24 | movement in funds |
between funds |
At 31/12/25 |
|
| £ | 2 | iF | pA | |
| Unrestricted funds | ||||
| General fund | 449.621 | 77,858 | (223) | $27,256 |
| Revaluation reserve | 606,856 | 13.609 | - | 620.465 |
| Flowerfund | 1,029 | 17 | - | 1,046 |
| Ministerial assistance fund | 2.548 | (242) | - | 2,306 |
| Planter fund | 103 | - | : | 103 |
| 1,060,157 | 91,242 | (223) | 1,131,176 | |
| Restricted funds | ||||
| Miss Ewan's legacy | 1,776 | 203 | 262 | 2,241 |
| Development fund | 11.386 | 2.534 | - | 13.920 |
| Miss Youngson's legacy | 1,640 | (360) | - | 1,280 |
| Fund for the elderly | 8,203 | (711) | 200 | 7,692 |
| MissFarquharsen's legacy | 1,437 | - | - | 1,437 |
| Pastoral care | 95 | - | 1,059 | 1154 |
| Local charities | 640 | (297) | - | 343 |
| Foodbank fund | 3,296 | (3,204) | - | 92 |
| Garden maintenance | 931 | (967) | 36 | - |
| Worship resources | - | (1,227) | 2,020 | 793 |
| Women's Guild | - | (200) | 200 | - |
| JamesTaylor'spiano fund | - | 4,000 | - | 4.000 |
| 29,404 | (229) | 3,777 | 32,952 | |
| TOTALFUNDS | 1,093,115 | 91,013 | - | 1,184,128 |
Page 17
MANNOFIELD CHURCH NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025
43. MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
==> picture [443 x 293] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Incoming|Resources|Gains|and|Movement|
|resources|expended|losses|in|funds|
|£|=|£|=|
|Unrestricted|funds|
|General|fund|511,627|(433,769)|-|77,858|
|Revaluation|reserve|-|-|13,609|13,609|
|Flower fund|100|(83)|-|17|
|Ministerial|assistance fund|-|(242)|-|(242)|
|511,727|(434,094)|13,609|91,242|
|Restricted|funds|
|Miss|Ewan's|legacy|203|-|-|203|
|Development fund|17,264|(14,730)|-|2,534|
|Miss Youngson's|legacy|-|(366)|-|(360)|
|Fund|for the|elderly|835|(1,546)|-|(711)|
|Cafe Connect|7,516|(7,516)|-|-|
|Local|charities|25,000|(25,297)|-|(297)|
|Foodbank|fund|-|(3,204)|-|(3,204)|
|Garden maintenance|-|(967)|-|(967)|
|Soft furnishings|500|(500)|-|-|
|Worship|resources|(1)|(1,226)|-|(1,227)|
|Women's|Guild|-|(200)|-|(200)|
|James|Taylor's|piano|fund|4,000|-|-|4,000|
|James|Graham's|fabric fund|5,000|(5,000)|-|-|
|60,317|(60,546)|-|(229)|
|TOTAL FUNDS|572,044|(494,640)|13,609|91,013|
----- End of picture text -----
Purposes of unrestricted funds including designated funds Flower fund The Trustees have set aside funds to provide flowers for display during services of worship. Ministerial assistance fund The Trustees have set aside funds to provide assistance to the minister. Planter fund The Trustees have set aside funds to maintain the planters outside the building.
Purposes of restricted funds Miss Ewan’'s legacy Support and care for the elderly members of the congregation. Development fund To repair and upgrade the church buildings to secure the future of the historic building.
Miss Youngson's legacy Purchase of flowers for the church. Fund for the elderly To carry out church activities for the benefit ofthe elderly within the church congregation.
Café Connect To assist in the setting up and running of Café Connect. Miss Farquharson's legacy For the benefit of the Pastoral Care Group. Pastoral care For the benefit of the Pastoral Care Group. Local charities To distribute donations to local charities. Foodbank fund To distribute grant received from the Co-op. Garden maintenance To improve garden areas in the Church grounds, using funds transferred from Mannofield Players. Soft furnishings To furnish an upstairs room to provide a meeting place for young people (funded by a £500 grant from the Barrack Foundation), Worship resources To purchase any materials or equipment etc for the use in Church services and any youth activities. Women's Guild To enable the transfer of the Mrs J M Petrie Endowment Fund, so that this money can be transferred to the Guild.
James Graham's fabric fund James Taylor's piano fund
To be spent on the upkeep of the fabric of the Church.
To be spent on the upkeep of the grand piano donated in his memory.
Page 18
MANNOFIELD CHURCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
14, RELATED PARTY DISCLOSURES
During the year a total of £51,468 (2024 £35,973) was donated to the congregation by the serving trustees noted at Note 17.
15! VOLUNTEERS
In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.
- COLLECTIONS FOR THIRD PARTIES
Amounts collected on behalf of other charities were as follows:-
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cross Reach | 809 | 616 |
| Poppy Scotland | - | 248 |
| Christian Aid | 1,386 | 161 |
| Instant Neighbour | - | 320 |
| Presbytery -KB Ordination | 278 | - |
| 2,473 | 1,345 |
KIRK SESSION MEMBERS SERVING AS TRUSTEES EN 2625
Mrs Lynn Allan Mr Graham Martin Mrs Niki Anderson Mrs Kathleen Martin Mr Robert Anderson Mr Archie McCallum Mrs Louise Barrack Mrs Pat McColl Mr Joseph Lesley Black Mr Roddy McColl Mrs Katrina Blackwood (Resigned as Trustee Mr Alexander McKenzie during 2025, on being Ordained as a Minister) Mr Norman McLeod Reverend Keith Blackwood Mrs Fiona Muirhead-Kerr Mr Keith Campbell Mrs Elizabeth Paterson Mr Andrew Catianach Mr Neil Paterson Mrs Mhairi Clark Mrs June Rae Mrs Maureen Drummond. Mr Alan Reid Mr John Findlay Mrs Lesley Reid Mrs Margaret Fraser Mrs Alison Rogers Mrs Helen A. Fullerton Mr David Smith Mr J. Nicol Geddes Mrs Ellen Smith Mrs Janice Gill Mrs Pat Stalker Mrs Nicola Henderson Mr Alistair Stark Ms Lorna Howie Mr David Tait Mr Alastair Hunter Mis Heather Tait Mr Jain Hunter Mr John Telfer (Died during 2025) Ms Ann Kindness Mr Alan M. Thompson Mr Joe Mackie Mrs Anne Y. Thompson Mr Doug Mamoch (retired during 2025) Mrs Sheila Towns Mr Alan Marr Mrs Fiona Ure Mrs Mairi Marr Mrs Rhoda Wright
Page 19
MANNOFIELD CHURCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| INCOMEANDENDOWMENTS | ||
| Donations and legacies | ||
| Donations received | 9,385 | 25,946 |
| Tax recoveredon gift aid | 28,713 | 26,982 |
| Legacies | 9,004 | 36,334 |
| Other income | 9,318 | 6,700 |
| Offerings | 102,974 | 138,770 |
| Contribution from congregational organisations | 2,270 | 2,490 |
| Development fundraising | 9,230 | 8,034 |
| Café Connect contributions | 9,930 | 16,821 |
| 180,824 | 262,077 | |
| Other trading activities | ||
| Use ofpremises | 54,804 | 26,410 |
| Investment income | ||
| Interest received | 3,020 | 3,008 |
| Dividends received | 18,988 | 18,988 |
| 22,008 | 21,996 | |
| Charitable activities | ||
| Weddings and funerals | 1,925 | 2,000 |
| Total incoming resources | 259,561 | 312,483 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 22,770 | 22,505 |
| Social security | 907 | 232 |
| Pensions | 116 | 134 |
| Council tax and insurance | 15,555 | 14,086 |
| Heatand light | 27,879 | 23,626 |
| Otherexpenses | 5,705 | 8.323 |
| GivingtoGrow contribution | 91,114 | 90,306 |
| PresbyteryDues | 5,184 | 4,34] |
| Minister'sexpenses | 3,493 | 3,185 |
| Ministerial assistance | - | 242 |
| Fabric repairsand maintenance | 34,680 | 39,187 |
| Church office expenses | 18,864 | 16,033 |
| Donations paid | 27,254 | 5,559 |
| Minister's car expenses | 1,008 | 1,426 |
| Worship resources | 340 | 1,652 |
| 254,869 | 230,837 | |
| Support costs | ||
| Governance costs | ||
| Accountancyfees | 4,734 | 4,200 |
This page does not form part of the statutory financial statements
Page 20
MANNOFIELD CHURCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 | 2024 | |
|---|---|---|
| —t_ | _f | |
| Total resourcesexpended | 259,603 | 235,037 |
| Net (expenditure)/income before gains and losses | (42) | 77446 |
| Realised recognised gains and losses | ||
| Net gains/(losses) on investments | 10,444 | 3,165 |
| Netincome | 10,402 | 80.611 |
This page does not form part of the statutory financial statements
Page 21