St Mary’s Scottish Episcopal Church Arbroath Known as The Church of St Mary the Virgin
Charity Number SC002602
Unaudited Financial Statements For the Year Ended 31 August 2025
## St Mary’s Scottish Episcopal Church Arbroath
## Charity Number SC002602
## Trustees (Vestry) report for the year ended 31 August 2025
The trustees present their report with the financial statements of the charity for the year ended 31° of August 2025.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number $C002602
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## St Mary’s Scottish Episcopal Church Arbroath
Charity Number SC002602 **Trustees report for the year ended 31 August 2025**
## **Independent Examiner**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
St Mary’s Scottish Episcopal Church Arbroath is an unincorporated association formed on 22 November 1934. Its parent charity is The General Synod of The Scottish Episcopal Church Charity Number SC015962. St Mary’s is a recognised Scottish Charity for the purposes of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Church is governed by its Constitution which may only be altered by a Resolution passed at a special meeting of the constituent members of the Congregation by a majority of two-thirds of those present and voting, confirmed at a special meeting held not sooner than one nor later than three calendar months thereafter by a simple majority of those present and voting, and afterwards assented to in writing by the Bishop.
## **Recruitment and appointment of trustees**
Trustees are elected at the Annual General Meeting usually held at the end of November each year. Trustees who are ordinary members of the Vestry are nominated and seconded by two communicant members of the congregation. They are elected for a period of three years on a rolling basis of two per year. The Treasurer and Secretary are appointed by the Vestry on an annual basis. The Treasurer and Secretary are not required to be members of the Vestry. Casual vacancies in Vestry membership occurring between Annual Meetings may be filled by the Vestry until the next Annual Meeting of the Congregation.
## **Management**
The day to day affairs of the charity are administered by the Rector assisted by the Vestry. The Bishop has pastoral oversight of all congregations within the diocese and all congregations are subject to Canon Law of the Scottish Episcopal Church.
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## St Mary’s Scottish Episcopal Church Arbroath
## Charity Number SC002602
## **Trustees report for the year ended 31 August 2025**
## **OBJECTIVES AND ACTIVITIES**
The charity’s principal objectives are exclusively charitable, primarily for the advancement of religion and to provide public benefit. These include:
- To proclaim the good news of the kingdom
- To teach, baptise and nurture new and existing believers
- To respond to human need by loving service
- To seek to transform the unjust structures of society
- To strive to safeguard the integrity of creation and renew the life of the earth.
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
During the year we met our objectives by:
- Providing regular public worship open to all.
- Providing sacred space for prayer and contemplation and helping people who have asked for assistance.
- Making our services more accessible to those with a faith and those without.
- Pastoral work including visiting the sick, bereaved and elderly residents in our town.
- Promoting the mission of the Church through the provision of activities and events open to all free of charge.
- Supporting other charities, this year charities we supported included CHAS, Angus Women’s Aid, Dundee - Nablus Twinning Association and Dementia Scotland.
- We ran a Lent teaching course this year for those interested in exploring the Christian Creeds, particularly the Nicene and Apostles creeds.
- Promotion of Christianity through the staging of events, meetings and distribution of literature.
- Engaging with our local ecumenical partners.
- We continue to support those in need in the town, by having volunteers at “Warm Spaces” and donating to local foodbanks.
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## St Mary’s Scottish Episcopal Church Arbroath
Charity Number SC002602
## **Trustees report for the year ended 31 August 2025**
## **FINANCIAL REVIEW**
The Church incurred a surplus on a receipts and payments basis of £9,204 for the year (2024 – £411). This surplus is due to bequests received during the year of £18,187 (2024 - £500).
## **RESERVES POLICY**
The trustee’s policy is to endeavour to build up reserves to allow the Church to continue to meet its objectives.
Cash Reserves at the year-end amounted to £26,586 (2024 - £17,382).
## **PLANS FOR FUTURE PERIODS**
The trustees intend to continue the work of the Church for the benefit of the community.
## **CONCLUSION**
The Vestry wishes to thank all members of the Congregation who help in so many ways in carrying out the work of the Church, without whom nothing would be possible.
Approved by the trustees on and signed on their behalf by:
## **Secretary**
30 November 2025
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## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ST MARY’S SCOTTISH EPISCOPAL CHURCH ARBROATH**
I report on the accounts of the charity for the year ended 31 August 2025 which is set out on pages 6 to 10.
## **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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. 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 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 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, I do not express an audit opinion on the view given by the accounts.
## **INDEPENDENT EXAMINER’S STATEMENT**
In the course of 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 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.
30 November 2025
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## St Mary’s Scottish Episcopal Church Arbroath
## Charity Number SC002602
Statement of Receipts and Payments For the Year Ended 31 August 2025
|**Notes**
**Receipts**
Donations
3
Grants
4
Interest received
Other charitable activities
5
**_Total receipts_**
**Payments**
Payments relating directly to charitable
activities
6
Governance costs:
Independent examination
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**Surplus / (deficit) for year**|**Unrestricted**
**funds**
**£**
56,591
21,199
269
8,634
86,693
76,889
600
77,489
9,204
-
9,204|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
-
-
-|**Total funds**
**2025**
**£**
56,591
21,199
269
8,634
86,693
76,889
600
77,489
9,204
-
9,204|**Total funds**
**2024**
**£**
44,383
17,056
239
8,271|
|---|---|---|---|---|
|||||69,949
68,938
600|
|||||69,538|
|||||411
-|
|||||411|
The Notes on pages 8 to 10 form an integral part of these accounts
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## St Mary’s Scottish Episcopal Church Arbroath
## Charity Number SC002602
## Statement of Balances
As at 31 August 2025
|||Unrestricted
funds|Unrestricted
funds|Restricted
funds|Total|Total|
|---|---|---|---|---|---|---|
||||||2025|2024|
|||£||£|£|£|
|Cash and bank balances|||||||
|Bank
bal
t
start
ank
balancesat start
of|of
year||17,382|_|17,382|16,971|
|Surplus / (deficit) shown
payments account|on receipts and||9,204|°|9,204|411|
|Cashandbankbalances atend ofyear|||26,586|:|26,586|17,382|
|Otherassets|||||Valuation|Valuation|
|Heritable Property|||||£|£|
|Church,hallandrectory|||||||
The heritable property is in the form of a Feu and is vested in the Vestry as trustees. The trustees are unable to accurately value this property due to the integrated nature of the buildings and the current state of repair.
The Notes on pages 8 to 10 form an integral part of these accounts
Approved by the trustees and signed on their behalf by:
Treasurer
30 November 2025
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## St Mary’s Scottish Episcopal Church Arbroath
Charity Number SC002602 Notes to the Unaudited Financial Statements For the Year Ended 31 August 2025
## **1. 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. TRUSTEES’ REMUNERATION AND BENEFITS**
The Rector receives remuneration, benefits and reimbursement of expenses in line with scales determined by the General Synod of the Scottish Episcopal Church. During the year the Rectors remuneration amounted to £33,331 (2024 - £32,199, Pension contributions £8,573 (2024 - £10,366) and expenses reimbursed £1,313 (2024 - £2,032). There were no other trustees’ remuneration, expenses or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
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## St Mary’s Scottish Episcopal Church Arbroath
## Charity Number SC002602 Notes to the Unaudited Financial Statements For the Year Ended 31 August 2025
|**Unrestricted**
**funds**
**£**
**3. Donations**
Collection plate
4,903
Standing orders
21,245
Income Tax Reclaimed on Gift Aid
6,283
Bequests
18,187
Other Donations
5,511
Funerals and weddings
462
56,591
Stipend from Diocese
16,199
Diocesan Grant
AV Grant
5,000
21,199
Campus letting income
2,400
Bank compensation
100
Energy Repayment
2,135
Recharge Income
3,999
8,634
Diocesan Quota
5,686
Clergy Stipend & NI
33,331
Pension costs
8,573
Clergy expenses
1,313
Church supplies
428
Council tax (rectory)
3,518
Insurance
6,238
Gas & Electricity
7,080
Outreach events
260
Repairs & Maintenance
2,052
Postage, Stationery & advertising
1,274
Software
147
AV Equipment
5,076
Charitable giving
1,910
76,889
**6. Payments relating directly to charitable activities**
**5. Gross receipts from other charitable activities**
**4. Grants**|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2025**
**£**
4,903
21,245
6,283
18,187
5,511
462
56,591
16,199
-
5,000
21,199
2,400
100
2,135
3,999
8,634
5,686
33,331
8,573
1,313
428
3,518
6,238
7,080
260
2,052
1,274
147
5,076
1,910
76,889|**Total**
**2024**
**£**
4,055
21,020
14,321
500
4,487
-|
|---|---|---|---|
||||44,383
16,008
1,048
-|
||||17,056
2,715
300
1,860
3,396|
||||8,271
5,166
32,199
10,366
2,032
104
2,606
6,241
5,346
162
2,221
1,102
-
-
1,393|
||||68,938|
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## St Mary’s Scottish Episcopal Church Arbroath
Charity Number SC002602 Notes to the Unaudited Financial Statements For the Year Ended 31 August 2025
## **7. Unrestricted funds**
|**Receipts**
Donations
Grants
Interest received
Other charitable activities
**_Total receipts_**
**Payments**
Payments relating directly to charitable
activities
Governance costs:
Independent examination
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**General**
**Fund**
**£**
56,591
21,199
269
8,634
86,693
76,889
600
77,489
9,203
-
9,203|**Spire & Roof**
**Renovation**
**Fund**
**£**
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2025**
**£**
56,591
21,199
269
8,634
86,693
76,889
600
77,489
9,203
-
9,203|**Total**
**2024**
**£**
44,383
17,056
239
8,271|
|---|---|---|---|---|
|||||69,949
68,938
600|
|||||69,538|
|||||411
-|
|||||411|
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