## **NAME OF CHARGE: ST MARY’S EPISCOPAL CHURCH INVERURIE (SC001766)** ## **SUMMARY OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025** |**REVENUE RECEIPTS**
Congregational and Voluntary Income
1
Collections (for charities etc)
2A
Special Collections
2B
Investment Income
3
Property Revenue
4
Sundry Income
5
**_Sub-total_**
Grants Received
6
Stock/Shares redeemed or sold
**_Total Revenue_**
**REVENUE PAYMENTS**
Clergy Cost
7
Property Expenses
8
Church Expenses
9
Administrative Expenses
10
Charitable Payments including Tithing
11
**_Sub-total_**
Quota
12
Exceptional Items
13
**_Total Expenditure_**
SURPLUS/(DEFICIT) FOR YEAR|**2024/25**
**2023/24**| |---|---| ||44,223
53,231
0
0
0
393
926
813
12,794
11,529
0
0
57,943
65,966
0
0
0
0
57,943
65,966
243
11,363
30,383
19,499
11,895
10,202
14,522
11,222
7,000
8,318
64,042
60,604
12
12
0
0
64,054
60,616
(6,111)
5,349| 1 ## **NAME OF CHARGE: ST MARY’S EPISCOPAL CHURCH INVERURIE (SC001766)** **----- Start of picture text -----**
RECEIPTS FOR YEAR ENDED 30 SEPTEMBER 2025
2024/25 2023/24
1 CONGREGATIONAL AND VOLUNTARY INCOME
a) General Collections. Open Plate etc 1,656 1,614
b) Freewill Offerings. Standing Orders to Bank 3,340 5,210
c) Gift Aided Offerings 39,227 40,300
d) Tax reclaimed on Gift Aided Offerings Claimed Post Year End 0 6,107
e) Donations, Gift Days 0 0
f) Refunds 0 0
g) Children Work 0 0
TOTAL 44,223 53,231
2A SPECIAL COLLECTIONS FOR CHARITIES (please specify beneficiaries)
a) Special Needs 0 0
b) Special Offerings 0 393
TOTAL 0 393
2B SPECIAL COLLECTIONS FOR MAJOR CAPITAL PROJECTS (please see memo note)
a) Donations Specific Projects 0 0
TOTAL 0 0
3 INVESTMENT INCOME
a) Dividends 926 813
b) Interest Received (banks etc) 0 0
TOTAL 926 813
4 PROPERTY REVENUE (Please specify source eg hall)
a) Church Rents Received 0 0
b) Contributions Received towards Costs 0 0
c) Church Centre Hire 12,794 11,529
TOTAL 12,794 11,529
5 SUNDRY INCOME (Please specify source)
a) Rectory Appeal 0 0
b) Legacy 0 0
c) Other 0 0
TOTAL 0 0
6 GRANTS RECEIVED (Please specify source and purpose)
a) 0 0
0 0
TOTAL
**----- End of picture text -----**
2 ## **NAME OF CHARGE: ST MARY’S EPISCOPAL CHURCH INVERURIE (SC001766)** ## **PAYMENTS FOR YEAR ENDED 30 SEPTEMBER 2025** **----- Start of picture text -----**
2024/25 2023/24
7 CLERGY COST
a) Stipend - Gross 0 9,266
b) National Insurance - Employers Contribution 0 790
c) Pension Contribution 0 2,813
d) Council Tax 3,736 2,769
e) Locum Fees and Expenses 0 0
f) Travel/Mileage Allowance 304 216
g) Other ■ Conferences etc 0 0
h) Other - Telephone, Heat & Light 691 1,682
I) Other - Books 0 0
J) Other 0 0
Sub total 4,731 17,535
Less: Linked Charge Contributions 4,488 5,382
Less:Employers's Nl allowance 0 790
Total Net 243 11,363
8 PROPERTY EXPENSES
a1) Insurance Church 1,762 1,720
a2) Centre 889 862
a3) Rectory 2,287 1,732
b4) Routine Repairs and Renewals: Church 6,229 7,191
b5) Rectory 4,319 138
b6) Centre 2,314 646
c7) Heat and Light Church 1,682 2,431
c8) Centre 2,621 2,608
g) Ground Maintenance 8,280 2,172
h) Equipment Maintenance 0 0
Sub total 30,383 19,499
Less: Linked Charge Contributions
Total Net 30,383 19,499
9 CHURCH EXPENSES
a) Children & Family Worker 0 0
b) Digital Missioner Work 5,472 3,839
g) Cleaner 1,461 1,629
c) Organ Maintenance 199 199
d) Music and Choir 486 463
e) Altar Expenses 171 404
f) Miscellaneous 2,395 3,669
g) Iona 1711 0
Total 11,895 10,202
**----- End of picture text -----**
3 ## **NAME OF CHARGE: ST MARY’S EPISCOPAL CHURCH INVERURIE (SC001766)** ## **PAYMENTS FOR YEAR ENDED 30 SEPTEMBER 2025** |10 **ADMINISTRATIVE EXPENSES**
a) Adminstrator Costs
b) Pension Costs
c) Printing, Stationery & Web
d) Telephone and Postages
e) Misc Centre Costs
f) Bank Fees
g) Accountancy
h) Other - Independent Examiner
i) Other-Legal Fees
**_Subtotal_**
Less: Linked Charge Contributions
**_Total_**
11
a) Via Tithing Account
b) Misc-Charitable Payments
c) Misc - Discretionary Payments
**_Total_**
12 **QUOTA**
13
a) Bank changes
b) Contra
_CHARITABLE PAYMENTS {See Section 2. Please specify beneficiaries.)_
_CHARITABLE PAYMENTS {See Section 2. Please specify beneficiaries.)_|**2024/25**
**2023/24**| |---|---| ||10,734
9,304
67
0
516
1,051
829
866
579
0
29
0
1,769
0
0
0
0
0
14,522
11,222
14,522
11,222
7,000
8,200
0
118
0
0
7,000
8,318
12
12
0
0
0
0
0
0| 4 ## **NAME OF CHARGE: ST MARY’S EPISCOPAL CHURCH INVERURIE (SC001766)** ## **FINANCIAL YEAR 2023/24** ## **SCHEDULE OF INVESTMENTS** ||||Market| |---|---|---|---| ||Holding|Market
Value as at|Value as
at| |DESCRIPTION||30/09/25|30/09/24| |Scottish Episcopal Unit Trust Pool|935|31,148|28,523| |**TOTAL**||31,148|28,523| |**SCHEDULE OF LIQUID FUNDS (Banks/Building Societies)**|||| |NAME OF BANK|TYPE OF|ACCOUNT|BALANCE
AS AT
30/09/25| |Bank of Scotland|Current||61,171| |Total|||61,171| ## **DATE OF LAST QUINQUENNIAL of Building etc** |Church|Oct-20| |---|---| |Hall - used for Church Purposes|Oct-20| |Hall - Let/Leased|Oct-20| |Rectory|Oct-20| |Graveyard|Oct-20| |Other - Specify|Oct-20| ## **NOTE: Attach any other schedules, lists or information considered to be relevant** 5 ## **NAME OF CHARGE: ST MARY’S EPISCOPAL CHURCH INVERURIE (SC001766)** ## **STATEMENT OF BALANCES FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **OPENING as at 1st October 2024** |Treasurer’s Account
Cash Floats
**Total Opening Balance**
Surplus_I_Deficit for year
**Closing Balances as at 30th September 2025**
Treasurer’s Account
Cash Floats
Represented by -
**_Unrestricted Funds_**
General Fund
**_Restricted Funds_**
Grant
Iona Deposits
Messy Church
Tithing Fund
Unpaid Quota|67,282
0
67,282
(6,111)
**61,171**
61,171
0
**61,171**
**As at**
**30/09/25**
**As at**
**30/09/24**
32,838
46,755
350
350
(1,711)
198
473
473
5,106
4,417
24,114
15,089
28,333
20,527
**61,171**
**67,282**| |---|---| 6 ## APPENDIX 3 **----- Start of picture text -----**
Scottish Charity Regulator
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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Independent|examiner’s|report|on|the|accounts| |Report to the|Charity name| |trustees/members|of|st|Mary’s|Episcopal|Church.|Inverurie.| |Registered|charity| |number|$C001766| |On|the|accounts|of|the|Period|start|date|Period|end|date| |charity for the|period|Da|Month|Year|Da|Month|Year| |01|10|2024|to|30|09|2025| |ber|to|include the| |Respective|The|charity's trustees|are|responsible|for the|preparation|of the|accounts|in accordance| |responsibilities|Of|ith|the terms|of the|Charities and Trustee|Investment|(Scotland) 2005|Act and the| |trustees|and examiner|Charities|Accounts|(Scotland)|Regulations|2006|(as amended). The charity trustees| |consider|that|the|audit|requirement|of|Regulation|10(1)|(d)|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 independent|My|examination|is|carried|out|in|accordance with|Regulation|11|of the 2006 Accounts| |examiner’s|statement|Regulations.|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|seeks| |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,|||do| |not|express|an|audit|opinion|on|the|view|given|by|the|accounts.| |Independent|examiner’s _|In|the|course|of my|examination,|no|matter|has|come|to my|attention|[other than|that| |statement|disclosed|on|the|attached|page”*]| |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|comply|with| |Regulation|9|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.| |Signed**:|Date:|24th|December|2025| |Name:|i| |Relevant|professional| |qualification(s)|or body| |(if|any):| |Address: as| **----- End of picture text -----**
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. ** OSCR will accept digital or typed signatures ## APPENDIX 3 ## Disclosure section ## Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose There has been a restatement of the balances in the comparative figures of the General Account as set out last year and total is the same. There is no longer a balance for Cash as there was apparently no cash imprest as shown in previous years. Enter SC No. below **SC001766** APPENDIX 2 Enter charity name below **St Mary's Episcopal Church. Inverurie** |||**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||Period start date|||||||||Period end date|Period end date||||||| ||**For the period**
**from**||01
Day|||October
Month||||2024
Year|**to**|Day
30||Month
September||||Year
2025|||| |**Section A Statement of receipts and payments**|||||||||||||||||||||| ||**Unrestricted**
**funds**||**Restricted**
**funds**|||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||**Total funds last**
**period**|**Total funds last**| ||**to nearest £**||**to nearest £**|**to nearest £**||||**to nearest £**||||**to nearest £**||||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**| |**A1 Receipts**|||||||||||||||||||||| |Donations|**44,223**|||||||||||||||**44**|**44**|**44,223**||**53,231**|| |Legacies|**-**|||||||||||||||**-**|**-**|**-**|||| |Grants|**-**|||||||||||||||**-**|**-**|**-**|||| |Receipts from fundraisingactivities||||||||||||||||**-**|**-**|**-**|||| |Gross tradingreceipts|**12,794**|||||||||||||||**12**|**12**|**12,794**||**11,529**|| |Income from investments other than|||||||||||||||||||||| |land and buildings|**926**|||||||||||||||**926**|**926**|**926**||**813**|**813**| |Rents from land & buildings||||||||||||||||**-**|**-**|**-**|||| |Gross receipts from other charitable|||||||||||||||||||||| |activities|**-**|||||||||||||||**-**|**-**|**-**||**393**|**393**| |||||||||||||||||**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_ 57,943**||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**57,943**|**57,943**|**57,943**||**65,966**|| |**A2 Receipts from asset &**|||||||||||||||||||||| |**investment sales**|||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 57,943**
**-**
**-**
~~——~~||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**57,943**|**-**
**-**
**-**
**57,943**|**-**
**-**
**-**
**57,943**||**-**
**65,966**|| |**A3 Payments**|||||||||||||||||||||| |Expenses for fundraising activities||||||||||||||||**-**|**-**|**-**|||| |Gross trading payments||||||||||||||||**-**|**-**|**-**|||| |Investment management costs||||||||||||||||**-**|**-**|**-**|||| |Payments relating directly to charitable|Payments relating directly to charitable||||||||||||||||||||| |activities|**57,043**|||||||||||||||**57**|**57**|**57,043**||**52,286**|| |Grants and donations|**7,012**|||||||||||||||**7**|**7**|**7,012**||**8,330**|| |Governance costs:|||||||||||||||||||||| |||||||||||||||||**-**|**-**|**-**|||| |Audit / independent examination||||||||||||||||**-**|**-**|**-**|||| |Preparation of annual accounts||||||||||||||||**-**|**-**|**-**|||| |Legal costs||||||||||||||||**-**|**-**|**-**|||| |Other|Other||||||||||||||||||||| |||||||||||||||||**-**|**-**|**-**|||| |||||||||||||||||**-**|**-**|**-**|||| |**_A3 Sub total_ **|**64,055**||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**64,055**|**64,055**|**64,055**||**60,616**|| |**A4 Payments relating to asset and**|||||||||||||||||||||| |**investment movements**|||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 64,055**
**-**
**-**
**-**
**64,055**
**60,616**
~~SSSSS~~|||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**6,112)**
**(**
**-**
**-**
**-**
**6,112)**
**(**
**5,350**
**-**
**6,112)**
**(**
**-**
**-**
**-**
**6,112)**
**(**
**5,350**
~~——————~~||||||||||||||||||||| ## APPENDIX 1 Office of the Scottish Charity Regulator 01 10 2024 30 2025 MP on | aoe | so oe | aes | **----- Start of picture text -----**
mm
|
| Postcode:
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Names of the charity trustees on date of approval of Trustees’ Annual Report Trustee . Dates acted if Name of person name Office (if any) not for whole year (or body) entitled to appoint trustee (if any) 1 Chair 2 3Treasurer 4 5 6 7 Le a ‘0 a ee a a 13 14 15 16 17 a a APPENDIX 1 ## Reference and administration details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) ‘Name=[ates][ acted][if][ not][ for][ whole][ year] ## Structure, governance and management **----- Start of picture text -----**
|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Type|of|governing|document|In|accordance|with|the|Charities|and|Trustees|Investment|(Scotland)|Act|2005| |and|the|Charities|Accounts|(Scotland)|Regulations|2006,|the|Vestry|reports|to| |the|congregation|as|follows:| |e|St|Mary’s|Episcopal|Church|Inverurie|is|a|Registered|Scottish|Charity| |(SC001766)| |.|It|is|part|of the|Diocese|of Aberdeen|and|Orkney|within|the|Scottish| |Episcopal|Church|and|the|Anglican|Communion| |.|The|superior|authority|is|the|Bishop|of Aberdeen|and|Orkney| |.|All|its|affairs|are|governed|by|the|Vestry.| |e|St|Mary’s|Episcopal|Church|is|governed|by|and|operates|under|a| |constitution|dated|19|December|1978.| |Trustee|recruitment|and|All|of the|Vestry|members|are|appointed|or|reappointed|by|church|members|on| |appointment|a|three|year|cycle|at the Annual|General|Meeting|which|is|held|each|year as| |established|by|Constitution|and|under|the|Code|of Canons|of the|Scottish| |Episcopal|Church.|There|is|an|informal|induction|programme|with|provision|of| |the OSCR|trustee|roles|and|responsibility|material.|Ongoing|guidance|is|given| |to ensure|that Vestry|members|are|familiar|with|the|Church’s|values,|aims|and| |responsibilities|as|the|designated|Trustees|of the|Charity.| **----- End of picture text -----**
## Objectives and activities Charitable purposes The principal activities of the church include Public Worship, Christian Education, encouraging spiritual growth and development, service to the community, charitable work and fundraising for local, national and international needs, and social meetings. 2 Summary of the main activities Over the last year the congregation of St Mary Inverurie have continued in relation to these objects to function as a base for Anglicans in Inverurie and to meet on a weekly, Sunday, basis and on occasions such as Christmas and Holy Week when these do not fall on a Sunday. This has been enabled by the development of a collective form of leadership which permits a wider range of congregational members to take an active role in leading Sunday worship and providing music for services. Beyond Sunday worship St Mary’s has run a series of specialist groups, some linked to groups within the church membership, e.g. a Men’s Breakfast, and others to seasons within the church year, e.g. Lenten Study Groups. During the year under review St Mary’s has continued to interact with other churches though membership of Inverurie and District Churches Together and share provision to Care Homes in the Inverurie area. By making its facilities, especially its church centre, widely available to community groups St Mary’s has endeavoured to bea true part of the wider Inverurie area community. Keeping its built heritage in good condition continues to be a significant priority. ## APPENDIX 1 ## Achievements and performance Summary of the main achievements The church continues to provide for regular weekly worship in the of the charity during the financial Church building. The church continues to develop its links with other period churches in the locality though Inverurie and District Churches together and with other Episcopal churches through the Deeside/Donside Group and as part of the Donside group of churches. Brief statement of the charity’s policy | The Church continues to hold investment in the Scottish Episcopal on reserves Church Unit Trust Fund valued at £31.1k (2024 £28.5k) and has cash Reserves of £61.2k (2024 £67.3k) of which £28.3k (2024 £20.5k) is restricted. The Trustees will continue to follow prudent financial management ensuring that all projects undertaken are within our financial ability. Details of any deficit In the previous year the Float of £100 held by the church’s administrator was shown in the accounts. This has been removed from the accounts as it is not shown in the bank statements, but a note will be held that this £100 shall be returned upon the administrator ceasing to be employed by the church. oeBe **----- Start of picture text -----**
3
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## APPENDIX 1 Other optional information The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees -_ - |**Full name(s)**
**Position (e.g. Chair)**
**Date**||| |---|---|---| ||Treasurer|| ||30th January 2026|| **4**