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2025-09-30-accounts

SCOTTISH EPISCOPAL CHURCH DIOCESE OF ABERDEEN AND ORKNEY

NAME OF CHARGE: ST THOMAS' EPISCOPAL CHURCH, ABOYNE

SUMMARY

RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

A. REVENUE RECEIPTS

A. REVENUE RECEIPTS
Congregational and Voluntary
1
Special Collections (for charities etc)
2 (a)
Special Collections (for major capital projects)
2 (b)
3
Property Revenue
4
Sundry Income-Weddings/funerals etc
5
Grants Received
6
Total (transfer to: "C. Income Reconciliation")
B. REVENUE PAYMENTS
Clergy Cost
7
Property Expenses
8
Church Expenses
9
Administrative Expenses
10
Charitable Payments
11
Sub-total
Quota
12
Exceptional Items
13
Total
SURPLUS/(DEFICIT) FOR YEAR (A- B)
C. INCOME RECONCILIATION
Total Income (from "A. Revenue Receipts")
Adjust:-
Legacies
Drawdown from investment account
Other receipts
Investment into new investment account
Total Income, per Accounts/OSCR return
2024-2025
29,860
737
5,200
0
0
1,152
36,949
13,463
50,411
29,555
9,725
1,081
823
0
41,185
3,310
14,026
58,521
-8,109
50,411
-5,000
45,411
2023-2024
43,606
1,390
0
185
1,220
46,401
5,175
51,576
21,703
9,191
1,318
546
1,809
34,567
3,346
6,121
44,034
7,542
51,576
1,000
52,576

1

SCOTTISH EPISCOPAL CHURCH DIOCESE OF ABERDEEN AND ORKNEY

NAME OF CHARGE: ST THOMAS' EPISCOPAL CHURCH, ABOYNE

RECEIPTS FOR YEAR ENDED 30 SEPTEMBER 2025

1.
CONGREGATIONAL AND VOLUNTARY INCOME
2024-2025
General Collections, Open Plate etc
3,108
General collections - cash gift aided
695
Standing Orders to bank - Gift Aided
24,315
Tax reclaimed on Gift Aid
-
Miscellaneous fund raising - Tattler magazine
455
General donations
440
Choral Functions
846
TOTAL
29,860
2A.
SPECIAL COLLECTIONS FOR CHARITIES (please specify beneficiaries)
Aberlour - Christingle
55
Wild Things - Lent Appeal 2025
522
Christian Aid
Cyrenians
80
Lent Appeal 2026 carried forward
80
Lent Appeal 2024 -Aberdeen Street Pastors
Brechin Flood Appeal
TOTAL
737
2B.
SPECIAL COLLECTIONS FOR MAJOR CAPITAL PROJECTS (please see memo note)
Donations towards cost of pointing and wall cleaning
5,200
TOTAL
5,200
3.
INVESTMENT INCOME
Drawdown from savings account to pay for exceptional items
Tax reclaimed on Dividends and Interest only
Interest Received (banks etc)
TOTAL
-
4.
PROPERTY REVENUE (Please specify source eg hall)
-
Donations for reflection books
-
TOTAL
0
5.
SUNDRY INCOME (Please specify source)
a. Wedding Fees
660
b. Funeral Fees
342
c. Other - Donation to Discretionary Fund
150
TOTAL
1,152
6.
GRANTS RECEIVED (Please specify source and purpose)
a. Lord Glentanar's Trusts
1,000
b. MacRobert Trust for building maintenance
1,200
Other grants:
c. Foundation Scotland - The Burgess Trust for wall cleaning
2,000
d. Listed Places of Worship Grant for VAT recovery for wall cleaning
2,686
e. General Synod Scotland - 50% grant towards wall cleaning
6,358
f.SEC Unit trust pool grant - general use
218
Other grants in 2023-2024
TOTAL
13,463
2023-2024
2,544
270
23,963
13,302
673
2,241
613
43,606
90
81
994
225
1,390
-
-
150
35
185
900
320
1,220
879
1,200
3,096
5,175

2

SCOTTISH EPISCOPAL CHURCH DIOCESE OF ABERDEEN AND ORKNEY

NAME OF CHARGE: ST THOMAS' EPISCOPAL CHURCH, ABOYNE

PAYMENTS FOR YEAR ENDED 30 SEPTEMBER 2025

7.
CLERGY COST
Stipend - net
National Insurance - employers contribution
Pension contribution
Council Tax
Tattler Expenses
Payment in lieu of holiday
Reconciliation with St Kentigern for 23-24
Reconciliation with St Kentigern for 24-25
Locum fees and expenses
Clergy expenses - travel, phone, office, hospitality
Total
8.
PROPERTY EXPENSES
Insurance Premiums
Church
Rectory
Routine repairs and renewals:
Church
Rectory
Heat and light
Church
Burial Ground
Cleaning duties
Public Entertainment Licence
Sub total
Less: Linked Charge Contributions
Total
9.
CHURCH EXPENSES
Organist - fee for visiting organist
Organ maintenance
Music and choir
Altar expenses
Sundry equipment - microphone
Flowers
Total
2024-2025
9,235
2,296
2,900
997
436
2338.73
5775.17
3,425
27,403
1,284
868
29,555
3,487
514
425
1,440
2,798
70
885
106
9,725
30
468
288
30
29
235
1,081
2023-2024
13,202
2,994
5,215
1,353
3,214
-
24,814
103
2,051
21,703
3,429
493
150
783
3,460
32
845
-
9,191
220
-
667
69
167
195
1,318

3

SCOTTISH EPISCOPAL CHURCH DIOCESE OF ABERDEEN AND ORKNEY

NAME OF CHARGE: ST THOMAS' EPISCOPAL CHURCH, ABOYNE

PAYMENTS FOR YEAR ENDED 30 SEPTEMBER 2025

10.
11.
12.
13.
ADMINISTRATIVE EXPENSES
2024-2025
Secretarial-Scottish Churches and Eco-Congregation Subscription
100
Printing
-
Telephone and postages
-
Advertising and Publicity - Website costs
156
Youth Activities- school,Christingle, Bpatism costs
133
Sundry- Maps, Coffee, Leaving collectioin,Discretionary fund
301
Outreach - function refreshments, church outing
133
Total
823
CHARITABLE PAYMENTS (See Section 2. Please specify beneficiaries.)
(Payments made November 2025)
Cyrenians-£ 80
Aberlour-£55
Wild things - Lent Appeal 2025 -£ 650
Christian Aid - £25
Brechin Flood Appeal
Aberdeen Street Pastors
0
QUOTA
3,310
EXCEPTIONAL ITEMS (Please specify)
Lighting Conductor checks and repair
Topographic survey for potential car park
Chery picker hire for stonemason, cleaning and pointing stonework
14,026
Total
14,026
2023-2024
60
-
38
312
43
74
20
546
100
57
400
1,252
1,809
3,346
2,910
750
2,461
6,121

4

DIOCESE OF ABERDEEN AND ORKNEY

SCOTTISH EPISCOPAL CHURCH

NAME OF CHARGE: ST THOMAS' EPISCOPAL CHURCH, ABOYNE

FINANCIAL YEAR 2024-2025

SCHEDULE OF INVESTMENTS

(State whether held for Specific Fund)


DESCRIPTION

Market Value at
30.09.25

Market Value
at 30.09.24
Hargreaves Lansdown Fund & Share Account 17,831 45686
SEC UTP St Thomas Church 36,778 0
54,609
45,686

SCHEDULE OF LIQUID FUNDS (Banks)

SCHEDULE OF LIQUID FUNDS (Banks) SCHEDULE OF LIQUID FUNDS (Banks) SCHEDULE OF LIQUID FUNDS (Banks) SCHEDULE OF LIQUID FUNDS (Banks) SCHEDULE OF LIQUID FUNDS (Banks)
(State whether held for Specific Fund)

NAME OF BANK ETC

BALANCE at
30.9.25
BALANCE at
30.9.24
Virgin Bank Current 225.43 13334.62
TOTAL 225 13,335
Church
Hall - used for Church Purposes
Hall - Let/Leased
Rectory - occupied by present Rector
Rectory - Let/Leased
Graveyard
Other - Specify
BUILDINGS ETC
(Tick box if Yes)
/
/
/
DATE OF
Oct-22
LAST QUINQUENNIAL
/
/ May-24
/ Oct-22

5

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