## The Church of Scotland 

## Daviot Parish Church of Scotland 

Congregation No: 331961 Charity No: SC 003254 

## Trustees Annual Report 

and 

Congregational Accounts (Receipts and Payments) for year ending 31 December 2025 


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## Reference and Administrative Information 

## Charity Name: 

Charity Registration Number: 

Congregation Reference No: 

Contact Address: 

## Daviot Parish Church of Scotland 

SC003254 

331961 

Tarskavaig 

13 Kirkton Park Daviot Inverurie AB51 OHW 

## Trustees 

Kirk Session 

Rev Dr Mary M Cranfield — Parish Minister 

Eileen Garden, Susan Hogg, Sandy Jamieson, Pamela Pack, Marion Penman, Dr David Rutledge 

Rev Mary Cranfield is a trustee of Culsalmond & Rayne Kirk Session SC010911 Susan Hogg is a trustee of Trefoil Guild 1075232 

## Principal Office Bearers 

Minister: Rev Dr Mary Monica Cranfield, BD, MA, DMin Session Clerk: Pamela H V Pack JP Treasurer: Susan Hogg BSc, PGCE 

## Independent Examiner 

Kay Lorraine Diack, BTechnol, PgDip, CGLI, GTCS, ILTM, MBA, MCMI New House, Mackstead, Inverurie ABS1 5DU 

## Bankers 

Bank of Scotland, Garioch Centre, Inverurie, AB51 4SB 

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## Trustees’ Annual Report Year ended 31 December 2025 

## Structure, Governance and Management 

## Governing Document 

The Church is administered in accordance with the terms of the quad omnia constitution. 

## Recruitment and Appointment of Trustees 

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 the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. 

## Organisational Structure 

The Kirk Session which meets eight to ten times a year is responsible for spiritual and temporal affairs within the church. 

## Objectives and Activities 

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. it existsto glorify God and to work for the advancementof Christ's Kingdom throughout the world. Asa 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 co-operates with other Churches in various ecumenical bodies in Scotland and beyond. 

Activities 

e Regular worship services, including an all-age service most months e Special worship services e Links with other congregations and the world-wide Church e Links with local organisations e Pastoral care e Involvement with Christian Aid 


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## Trustees’ Annual Report (cont) Year ended 31 December 2025 

## Achievements and Performance 

## Achievements and Performance 

e Worship and outreach opportunities e Acontinuation of the developmentof our links with the local primary school and playgroup e Links with the world-wide Church e.g. through congregational involvement with Christian Aid e The provision of pastoral care 

## Financial Review 

income 

WFO Scheme offerings (not Gift Aid), Ordinary offerings and Other offeringswere down £705 in the year ending 2025. 

The number of donors participating in the Gift Aid Scheme reduced by one and donations were down by £115. 

Tax recovered on Gift Aid donations in 2025 along with the Gift Aid Small Donations Scheme amounted to £1160 which was a decrease of £83. 

Funds amounting to £4307 were received from the Fabric Fund to cover the cost of the digital hymnary. 

Investment dividends were the same as in 2024. 

> Total receiptsfor the year were down by £1127, excluding the funds received from the Fabric Fund. The CommunityCafé recommenced in 2025 and took in £1232 which will be distributed to local and national charities. 

## Expenditure 

Overall the financial position is healthy although there will may be some repairs and maintenance to be carried out in the next year. 

## Reserves Policy 

It is the Trustees’ policyto hold reservesof approximately six months expenditure. At the year end, the Church held unrestricted funds of£12439 which is approximately 9 months expenditure. 

The Church also holds reserves of £18120 in the Church of Scotland Consolidated Fabric Fund (Capital) and £14735 in the Church of Scotland Consolidated Fabric Fund (Revenue). 

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Trustees’ Annual Report (cont) Year ended 31 December 2025 

## Statement of Trustees’ Responsibilities 

The members of the Kirk Session / Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session / Congregational Board are responsible for keeping proper accounting recordswhich, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. 

Approved by the Trustees and signed on their behalf, 


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e Gown. Hu: Pock :<br>**----- End of picture text -----**<br>


Pamela H V Pack 

Session Clerk 


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Date[dt Feloruans 2026<br>**----- End of picture text -----**<br>



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## Daviot Parish Church $C003254 

## Independent Examiner's Reportto the Trustees of Daviot Parish Church 

| report on the accounts of the charity for the year ended 31** December 2025 which are set out o pages 8 to 12. 

Respective responsibilities of trustees and examiner The charity's trustees are responsiblefor the preparation of the accounts in accordancewith the term of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland Regulations 2006. 

The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Account Regulations does not apply. It is my responsibility to examine the accounts as required under sectio 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 (Scotlanc Regulations 2006. An examination includes a review of the accounting records kept by the charity an a comparison of the accounts presented with those records. It also includes considerationof an unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning an such matters. The procedures undertaken do not provide all the evidence that would be required in a audit, and consequently| 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: e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulatio 4 of the 2006 Accounts Regulations, and e to prepare accounts which accord with the accounting records and comply with Regulation 9 ¢ the 2006 Accounts Regulationshave not been met, or 2. to which, in myopinion, attention should be drawn in order to enable a proper understandingof th accounts to be reached. 


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Name: Kay Lorraine Diack<br>Address: New House, Mackstead, Inverurie AB51 5DU<br>Date: Ist farce 2026<br>**----- End of picture text -----**<br>


## Daviot Parish Church Receipts an nts A Year 31 25 

||Unrestricted|Restricted|Endowment|Total 2025|Total 2024|
|---|---|---|---|---|---|
||Funds 2025|Funds2025|Funds 2025|||
|Receipts<br>Note3<br>Donations|6787|||6787|7690|
|Legacies<br>Bank Interest|0<br>0|||0<br>0|0<br>0|
|Investments|2838|||2838|2838|
||9625|||9625|10528|
|Weddings&Funerals|0|||0|125|
|GlebeIncome|it)|||0|2205|
|Special Collections|121|||i21|$14|
|C&RSharedCosts|1720|||1720|1509|
|Cafe<br>CoSFabricFund|0<br>4307|1232||1232<br>4307|0<br>0|
|Refund|36|||36|0|
|TotalReceipts|15809|1232|0|17041|14881|
|Payments<br>Note4||||||
|CharitableActivities|16945|0|0|16945|14023|
|TotalPayments||||||
|Excess ofreceiptsover|-1136|1232||96|858|
|payments||||||



## Daviot Parish Church Statementof Balances r ended 31 

||Unrestricted|Restricted|Endowment|Total 2025|Total2024|
|---|---|---|---|---|---|
||Funds2025|Funds2025|Funds 2025|||
|Bank&Deposit||||||
|Balances||||||
|Bank& deposit||||||
|balances|13575|0|0|13575|12717|
|brought forward|;|||||
|Movementinyear:||||||
|Excess of Receiptsover|-1136|1232|0|96|858|
|Payments forthe year||||||
|Purchase ofGrowth||||||
|Fund|is)|0|0|0|9|
|Shares||||||
|Bank&deposit||||||
|balances|12439|1232|0|13671|13575|
|carried forward||||||
|Investmentsatmarket|113227|0|0|113227|105813|
|value(COST: £45345)||||||
|Assets|0|is)|0||[]|
|Liabilities|0|0|0||0|



The accounts were approved by the Kirk Session on| ID February 2026. For and behalfof the Kirk Session 

Pa rnale W1-\) - Pots Session Clerk UB aw Ee ac Hogg Treasurer 

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## Daviot Parish Church Notes to the Accounts 

41 Trustee Remuneration and Related Party Transactions Rev Mary Cranfield received travel expenses amounting to £600 Council Tax payment of £2975 was made from congregational funds on behalf of Rev Cranfield. 

No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. 

No other expense, in any form has beenpaid to a trustee. 

## 2 Movements in Funds 


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At 31<br>At 1 January Dec<br>2025 Receipts Payments Transfers 2025<br>£ £ £ £ £<br>Unrestricted Funds<br>General Fund 13575 15809 16945 12439<br>Restricted<br>Funds 0 1232 it] 0 1232<br>Endowment<br>Funds 0 0 0 0 0<br>Total Funds 13575 17041 16945 0 13671<br>**----- End of picture text -----**<br>



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||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Endowment|
|Funds|Funds|Funds|Total|Total|
|2025|2025|2025|2025|2024|
|£|£|£|£|£|
|3.|Analysis|of Donations|
|aaa|es|ane|115|115|325|
|Gift Aid Donations|3064|3064|3179|
|Tax|Recovered|on|Gift Aid|4160|1160|1243|
|rg Offerings (Open|1308|1308|1573|
|Other Offerings|1140|1140|1370|
|Donations|pee|eae|
|Total|6787|0|0|6787|7690|
|4|Analysis of Payments|
|Costs of generating|
|funds|
|Offering envelopes|0|0|0|0|58|
|Charitable|activities|
|Giving to|Grow|allocation|1765|1765|4057|
|Presbytery dues|520|520|400|
|Minister's|travel|600|600|480|
|Pulpit supply|100|400|0|
|Fabric repairs|
|maintenance|&|5519|5519|1122|
|Council Tax|2975|2975|2724|
|Heat and light|1559|1559|1736|
|Organ & Music|0|0|0|
|Printing,|stationery and|58|58|25|
|postage|
|Charities|600|600|500|
|Cleaning|636|636|675|
|Glebe Rent|560|560|560|
|Life|
|Bank|&chaWo|r|kges|581)|580|0ff)|
|Other expenses|232|232|85|
|TOTAL PAYMENTS|16945|0|0|16945|14023|

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## 5 Minister's Stipend 

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32433 and the maximum stipend (in the fifth and subsequent years) £39856. 


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Giving to Grow Allocation £ 10180<br>Less:<br>Transition Funding £ 4350<br>Stipend Endowment Income £ 3505<br>Endowment income £ 0<br>Glebe Rent £560<br>Net contribution £1765<br>**----- End of picture text -----**<br>


- 6 Coliection for Third Parties 


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2025 2024<br>Christian Aid £ 600 £ 300<br>7 Accounting Policies<br>**----- End of picture text -----**<br>


- 1) The accounts are prepared on a cash basis (Receipts and Payments) 2) Heritable properties consisting of Church, Church Annexe and Manse are not recorded in the accounts. The Deeds are held by The Church of Scotland General Trustees. 

- 3) Normal repairs and maintenance are paid from the General Fund Bank Account. Items involving larger sums and extraordinary repairs and improvements are met from the Revenue Account of the Consolidated Fabric Fund held on behalfof the Congregation by The Church of Scotland General Trustees. 


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## APPENDIX 

## FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 


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|---|---|---|---|---|---|
|2025|2024|
|CAPITAL|ACCOUNT|£|£|
|Credit Balances|held at 31|December at cost|18120|18120|
|Market Value|of Balances|at 31|December|27811|26530|
|REVENUE|ACCOUNT|
|Credit Balance at 31|December|14738|17827|

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## Notes 

Total interest gained in 2025, comprising Share Dividend of £918.87 and Revenue Account interest of £649.66, amounted to £1568.53 

## CHURCH OF SCOTLAND INVESTORS’ TRUST 

## Investments held at 31/12/2025 


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|---|---|---|---|---|---|---|---|
|Market|
|Value|
|31/12/2025:|£6.88|13749|units|Cost: £36171|£94593|
|INCOMEFUND|-|Unit|Price at|
|31/12/2025:|£11.39|1636|units|Cost:|£|9173|£18,634|
|£113227|
|Additional|Information|

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Buildings Insurance The figures for 2026 are not available. 

Church £ 1,471,797 Annexe £ 274,951 General Contents £ 43,303 Manse £ 640,520 

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