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← Upper Cabrach Church Trust

2025-04-30-accounts

UPPER CABRACH CHURCH TRUST

(Registered Charity Number SC002705)

ANNUAL REPORT & ACCOUNTS

PERIOD ENDED 30 APRIL 2025

  1. Charity Information

  2. Trustee's Report

      1. Financial Statements

  4. Independent Examiner's Report on Accounts

UPPER CABRACH CHURCH TRUST

(Registered Charity Number SC002705)

Charity Information

The trustees who served during the year were:

Grant Gordon OBE, Chair Derek McBain Martin Sheed Deborah Smith

Secretary

Derek McBain

Activities of the Trust

The preservation and maintenance of The Upper Cabrach Church

Principal Address:

Upper Cabrach Church Cabrach AB54 4HQ Moray

Registered Address:

Inverharroch Cabrach AB54 4EU Moray

Bankers:

The Royal Bank of Scotland 36 St. Andrew's Square Edinburgh EH2 2YB

UPPER CABRACH CHURCH TRUST

(Registered Charity Number SC002705)

Trustee's Report for the period ending 30th April 2025

The purpose of the Trust is to preserve the Cabrach Church in good condition and to prevent it, as far as possible, from falling into disrepair. The building has remained in a good state, with regular maintenance carried out, as required.

Capital works related to the renovation of the car park, and improving related amenities including access to the Church, were completed.

In terms of usage of the Church the annual summer service took place as customary on the third Sunday in August and was well attended.

Regarding finance, the Trust continued to retain a good level of unrestricted reserves.

Grant Gordon OBE, Chair March 2026

The Upper Cabrach Church Trust

Accounts for the Year Ending 30th April 2025

12 months to 30 April 2025 12 months to 30 April 2025 12 months to 30 April 2025 12 months to 30 April 2024 12 months to 30 April 2024 12 months to 30 April 2024
Income Statement
Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL
Income
Donations 1 543.42 543.42 1,488.42 1,488.42
Bank Interest 0.00 303.44 303.44
Bank Compensation 0.00 0.00
Foundation Scotland 3 5,421.62 5,421.62 0.00
TOTAL INCOME 543.42 5,421.62 5,965.04 1,791.86 0.00 1,791.86
Expenditure
Repair Costs 4 1,154.00 1,154.00 0.00
Other Costs 0.00 660.00 660.00
Car Park and Utilities Installation 5,683.99 12,588.47 18,272.46 0.00
Building Works 0.00 19,199.03 19,199.03
TOTAL EXPENDITURE 6,837.99 12,588.47 19,426.46 0.00 19,859.03 19,859.03
EXCESS OF INCOME OVER EXPENDITURE (6,294.57) (7,166.85) (13,461.42) 1,791.86 (19,859.03) (18,067.17)

Grant E Gordon - Chairman

Note:

The Upper Cabrach Church Trust

Accounts for the Year Ending 30th April 2025

as at 30 April 2025 as at 30 April 2025 as at 30 April 2024 as at 30 April 2024
Balance Sheet
Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL
Assets
Cash 13,785.07 0.00 13,785.07 20,079.64 7,166.85 27,246.49
Bond 0.00 0.00 0.00 0.00
Interest Receivable 0.00 0.00 0.00 0.00
13,785.07 0.00 13,785.07 20,079.64 7,166.85 27,246.49
Liabilities
Accounts Payable 0.00 0.00 0.00 0.00 0.00
Opening Funds 2 20,079.64 7,166.85 27,246.49 18,287.78 27,025.88 45,313.66
Surplus / (Deficit) for the Year 1 (6,294.57) (7,166.85) (13,461.42) 1,791.86 (19,859.03) (18,067.17)
Closing Funds 13,785.07 0.00 13,785.07 20,079.64 7,166.85 27,246.49

Grant E Gordon - Chairman

Note:

Independent examiner's report on the accounts

Report to the trustees/members of

Charity name

The Upper Cabrach Church Trust

trustees/members of The Upper Cabrach Church Trust
Registered charity
number		 SC002705
On the accounts of Period start date
Period end date
the charity for the Day
Month
Year
Day
Month
Year
01
May
2024
to
30
April
2025
Set out on pages 4 - 5
Respective
responsibilities of
trustees and
examiner		 The charity's trustees are responsible for preparation of the accounts in accordance with the terms of
Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations
2006. The charity trustees consider that the 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 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 regulation 9 of the 2006
Accounts Regulations
have not been met
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:
13th March 2026

Name: Craig M. Buchan Relevant professional CGMA qualification(s) or body (if any):

Address: Inverairn, Stephen Avenue, Dufftown, Keith, Banffshire. AB55 4BH