ST ANOREW'S SC0Th5H £PISCOPAL CHURCH RECEIPTS AND PAYMErirs Accouiifs FOR THÉ YEAR ENDED30SEPTEMBER2025 REGISTERED CHARrrY IIUMNEA St(4)3641 ST ANDREWSSCOThSH EPISCOPAL CHURCH AEGIThRED CHARrrY NVMOERSCOC*3641 Relererte afid AdmlTrkn•tlon Infomi*iiun'. Ptlnrlpal Contart and Address.. Revd Canon J Paisey, All SaiDt5 Reitory ClunySquaTe. Buckle, Banffshire. A856 IHA CharttyTrustees.' Revd Canon J Palsey, Prfest In Charge (Vestry Members) DrA F Mason, Secretary and Lay Representative Mrs L Rlley, Treasuref Ms K Brown-zipson. Alternate Lay Representative Mrs A Cddwell Mr F.Cdlier Ms J.Gunning Mrs J McKntght Mr CTrippett Bank of Scotland 29 Low Street Banff Aberdeefi5hire. AB4S IAU Independeht Ex*mlner'. C McEre8orC& MAAT 2&30 Marine Place Bu¢￿t Mor3y AB56 IUT 2d12 srANDREWS 5COThISH EPISCOPALCHURCH TRUSTEES REPORT ftEGISTEREDO1AA￿¥ NUMBEAS¢I*)3641 TheVe5tryis pleased towe5eni the annual arcountforStAndrew'5, Banff fortheffnancial yearend 301h September2025. Stru¢tyre. ￿eMMe￿I •hd rn¥h•8•nehi TheCharéeDf 5tAndrewsat Banff isan independent conBregation in the United Dioce5eof Aberdeen & Orkney Its constituent member5 arethe commyni(ants Df not Ip55than 51xteenyE4f5 of a8E whose names Ire the Roll of Cornmunicants. The thafityisan unincorpDrated asSocLation govemed bya constitution. which pro¥￿e5 interalk7thatthe Priest in Charge and the congreBation shall be sublert tothÈ Canons ofthe Scottish Eplstopal ChuTth in force from tlmeto tlme. The temporal affair5 of the thaiity are Underthe rnaDagernent of a Ve5trycon%stin8of the Priest i Charge. the L4y Representative, theAltem*e Lay Repres￿ntatIV￿.the 5ecretsryand the Tryasurer and not more than 7, nor |25sthan jconstituent members. Membersof theVe5tryare elerted bythè cOrb5￿tuernt rnembersatthe Annual General Mttfjn8. TheTru5tees are listed on page 2. Obleciives The oblectlve of our small ènd frlÈndly£ongogatlon Isthe AdvancEmertof REllglonthrough the rn15slon of the Chrlstlan Church Iwhith Is the bulldlns of the ￿ngdOM of he￿en1 through worship, se￿￿te and fellowshlp As a cDnsNtuènt tOnEreg3tlon of the Scottish EplstOP31 Chvrch, we afe In full cominunication with other thurche50fthe Anglican (￿￿m￿nion. ActlvlNts andAthlevemems Ourcon8regaiion ha5 met week￿fOry10r$hIp. with no Tr￿re than one ortwo cancellaiionsfor bad vRather. Weeven cope when the Redor'scar breaksdown. We lookfo￿ard tothe warm drinkènd the b1SCUIt land occasionèllyfood fancier than biscuits) after the servlce. and even morethe th3tand the Mendly ihtrre5twe ha¥e ITh eè¢h otherfs welf¥re. We 8Enulnelyre8fEt¥Jhen people tryfora weekortwoand don't coThe a8ain-we hope the¥flnd 50rnewhere. There 15 Tegularsequence of parish new51etter5. fitted round the readers, rotaforBweeksthat fills we sideof a pa8e. and goesio a number of dear people. whooften 8feet U5. and who maywell have of deathsthi5 year of forTnerpillars ofthe congregation 15 also all achlevernent. A Christian lrfe well Iwed15 a true athievement. StAndreyls has also basked in the reflected gloryof the Beulah eafé18anff Outrèathl downstairs, which ¥vOn thè KlnB'gAward for itswork. Some of u$ 8D often to beulah aDd love it. We liked our congregational meal outand carol 5ervjce. and our church decorated forChristma5. Our Harvest giwng wa5 sharp￿ up. We belongto Banff AcademyCatrhrnEnt Arei Chvrche5 laACACI which. like u5, appr£ciatEs kindly soulgwho Stiik it. Relatlonshlpwfth Dl¢Ke5e and Pro¥trKe St And￿WS is SUPWrtÈd by the Dio¢ese and thÈ PM￿nCethr0uoh thepastor81 oversiqhtofthe Bishop. cpntrèl 5UPPDrtfunctlanS providp.d atoioie5an I￿4 Xndgrantfromthe rentral fiind.s. The CDnEregètlon Is representod in the Diacesan Synod bythe Priest in Char8Eandthe Lay Representative. As a member of thE Scatti5h Epi5CDpal Churth, St Andrpw'5 has an Obl￿atIDn tocantdbute to thEiaSts of thE dlocese and the Province throuBh p3yrneDtofthe aTrnual'quota' Thisarnount15 based OD the relatlve level Df Income of the church in comparison withthatof otherchurches Inihe Dioceseand Province. Furtherdet8i150f these airan6emenis 1swYen in Noies l and 7 of the account 30112 ST AfiDftEW'SS¢OTllyi EPISCOPALCHURCH TRVSTEES REPORT REGlStEREDCTriARrrY NVMBERSCLX)J641 Flnandal Revlewand Resttves Polley We retewed unrÈ$trlLted Intome amDuntln8to£18,IW beln6£6,390 of Freewlll Offerln8 Envelope5 And É2.013 of Platc CollÈttiDnS. OurSECUTincorne increased to £9.697. We pa￿ a total of £19,449 being £7,473 forouTshare of the dergyc05ts, £11,624 Church building runnin8 cogts, £352 for8oveinance CDSts. Forthe pÈrlod of 2024125 the overèll result has been a deficltof £1.349 for th15fSnancial year. Ourinve5tment Income increased by£l,175 to £9.697. StAndrew'5 ScOtt￿h Episcopal Churth UnltTrust 15ECUTI Investmentvalue rosetoglve an end ofyear Investment value surplus of £27.506. theyea end share market ￿lue belTr8 £326,309. Cash resE*veshave decreased Dvertheyearto £11,975 3 decrea5eof £1,349 on theyear. Vp51ry bell2vegthat tils not PDsslblet¢ put a ￿pU20Ththe Churth Bulldln8. The valuadon of the buildinK foriDsuranre purpD5e515£5.3 million. ¢J) BehAlloltheTNstees Slgned.. Dr A F Ma50n Vestry Secretary Date.. 19 Junp 2026 4of12 5fANDRÉW¥%OTnsH EWSCOPAI(HUR(H IMDEPENoENfFXIMINER'SREPORTTOTrU5TEE50FST*J4DREw'SSCDTf￿ EpiseopMcHUAC EGISTEREO cTrwJfiiiuM8ERscf*)3641 I repDrt on the afrol1rf5 rfthpthartyfnrlbtryvxrendpd 30September2D24which are 5eloutQll Pa8pS Sto 11 Respe¢dyÈ The(ha￿ty,$ IluStÈÈsarÈrespofflsltrAefor the pieparation ofthp4wJunt5 Inacc0rdaDrE￿ththÉtWmS Dfthe Charit125 and TrvSteÈ In￿tMent(st0tI3ndj 2005 andthe Charitie5Accaunt515totlandl Rtlulètlons 2(I)5 TreChar4tytn￿tee5c￿￿5iJerth￿lhvaUditlÉI￿krgMènttsf Regul?tlon 10111 Idl of theAuounts Regul*lorts do￿rt￿t appl¥. his my rewnsibilitytoexaminethe 3icouDtsaSrequired under sertion 4411] Iclof the Act ndtostatethethEr particularmatters ha¥e trrfneto myattÈntkn. Thpexamifwyon Is carr￿d InattOrdance￿th Ilofthvchai￿eSAC£QUThts ISthUandl REuulatiaD5200& Att Intludésa revlewof thtaccountlnJrecord5 kept bythe thalityèhd a comparls0noltheaccu￿tsWesentEdwiththusÈfÈtttrds. Italso Inc￿dt&c0nsIdtrlt4CTrol anyunusual Iterhsrydisdosuros Inthe4ccvJnts,4ndseeks eWanatvJhstrom ihÈtrustees¢oncernin¢ ?nvsu¢h mattets. ThpprDcedurpS UTrdertakehéotwt pro¥kl¢a1ltheewdÈncÈth8twrrt￿d ￿reqUIred inanaudiL consequent1y.I donot expr￿5￿￿ audltLyiThohon thehiEW8k*n bytheaccowts Inwut5e ufthpeyèthinètiON. no matterhas¢oMefomyJttentson whl¢h8lvesmpre4scnib1•causekn belleypthatih ahymèterknl rEspe¢tthE Yequlrements.. ¢okeep attountknaretordsln attordJncÈvJtth SPEE￿￿4411) l•1 ulthp2WSA(tand Re8JktloD4ofth 20D6Acmunts ReBuI*lL￿.and foprepartaccountswhKh iccord wtththp iccvuntln8fE(LYd5andoJmptywith Re8￿lat￿)n 9 of tht kW6A¢¢ounts Re8ulationshavÈ not btÈn mek or towhlch, In My0￿nIc￿, atten￿On5￿￿Jid be￿[a￿l￿ ordEItU Enablta woptrurOerstandlniotthe a((ountstu be reathed. ed bv.. CMc6re8or C4 MAAT IndeppndentE#èminer 1gthJune2026 ST ANDREW'SSCOTfisH EPISCOPAL CHURCH RECEIPTSAMD PAYMENT5 FOR THE YEAR ENDED 30 SEPTEMBER 2025 REGi%fERED CHARrrY NUMBEftSC(KI3641 Total funds 2024 Funds 202S Note5 Un-re*trlrted DÈsi8nated End¢wrnents R2celpts Donations 3nd 8rants 84(13 8403 8615 Receiptsfrom investment5 other than lands & buildings 9697 9697 8522 Rent from lands and buildlngs Other receipts SpEclal collections 7Q Total Rettlpts 18100 17207 P￿meNts Payrnents relating to charitable 19449 19449 15731 Purchase of fixed a55ets Specièl cdlections Totsl Paymehts 19449 15731 rransfus IOefiotll5urplu5 for theyear -1349 1,476 5fAPIDREWS SCOTnsH EWSCOPAt CHURCH STATEME14T OF BALANCESASAT305EPTEMBÈR IQ25 REGi¥fEREO cHAR￿v NUMBE R SCQD3641 Designated Propert¥ Endowme Fund nts Total Funds Total funds 2025 2024 Notes restrfrted l- Cash Funds 931an¢e at be8tnnin¥ rjf ye2r 13324 1794 15118 13642 IDefl¢itl/Surplus forthe year -1349 -1349 1,476 5hortterm loan receSved Shortterm loat) repaid Totsl Cash Fund5 at end of year 11975 15118 B2- Ibwestme•ts SEC Unf(Trust Pool19795 unltsl Market value at be8lnning of year 298803 298803 259295 UnrealtS2d 83inll105sI in year 27,506 27,506 39508 Total Matht ¥alu• * Rnd olyear 326309 316309 19880a 7of12 ST ANDREW'S SCOTllsH EPISCOPALCHURCH STATEMÉNT QF OALANtESASAT30 SEPTEMBER 2025 RE615TERED CHARITYt4UMBER SCW3641 Value Jt 30.9.25 Value at 30_9.24 Nutes Cost OtherAssets and ￿abl1t1es- for Snformation only A55et5 Debtors- tax due frum HMRC on 6iftAld and GA5mall donatlons 3151 Hymn Books, lertlonarles and notlce board 983 672 672 Go$pel book and candle $￿ket purchased 2010 Altar lamp Loop System Chasijble purchased 2016 125 100 Ic MairT notice bDard- donated In 2CN)9 Ivalue unknown) portab￿ electronlc p13nolorgan- donated in 2Q93 value unkn Plate belongingto the Church has not been valued and is on loan tothe Museum of Banff. Vestments purchased priorto 2016 have not bee assigned anyvalue. U3bllltles Value at 30.9.15 2436 Value 3t 30.9.24 Diocesan Quota ANDREW'S SC0Th5H EPISCOPAL CHLIRCH 14OTESTOTHE ACCOUNTS REGISTERED CHARITY NUMBEA SC003641 NOTESTQTHE ACCOUNT5 AccountlnB PDlldes B3sIs Df Preparatlon The accounts have been prep?red on a recetpts and pèTrYnents ba515. They COns￿t of a summary of all monles received and paid via the bank and in cash bythe Church during the flnanclal year, alon& with è statement of balances. No adjustments have been madeforany income due but not received, nor for anyexpEnses Incurred but not yet paid it the end of the year. The exception bein8 investments and fixed a55etswhich have not b@en capitalised, which are shown at estirllated cur￿nt value in a Dote. Uhrestricted Fund This is the general fvnd used forthe day to day activltles of St Andrews Episcopal thurch. De5iWated Fund Thisfund is held in a Separate current account and Ss currently designated bv the Vestryforthe malntenance. repairand restoration of the Church and Church Hall. Investments The 0ri8ins of the investments held by 5tAndrew's Esplscopal Church ère not documeftted and on leÉal advice are treated a5 endowments. Consequent Income derived from this source may be used for any charitable Purposes at the discretlon of theTrustees, but the capit31 cannot be used. 9cf12 ST ANDIIEW'S SCOThSH EPISCOPAL CHLIRCH NOTESTO THE ACCOUNTS REGlSfERED cHAR￿y NUMBER SC003641 NOTES TO Th£ACCOUNTsI cortlTrued Ar¢ountln8 pollcles- cortlnued Joint Costs Ministry£osts aTe5haTed with the other Group consresatlon of All Salnt's Buckle, wtth st John's Port50y 3nd are administered throu8h a separate Paying Officer'sA¢¢ovnt. The basis of the contributions of e3ch member of the group wa5 agreed betweEn the vestries In December 2LN)2, to reflect ministry patterns. St Andrew's contribution to shared min15try costs of stipend forthe Priest in charge, including National Insurance and Pen￿0￿ contribution, travel expenses for the mlni#rytÉ3m In the three ¢QnEreEatlons and Councll Tax forthe Rectory durin8 the financial year is detalled In Note 7. As thls Is a purely admlnlsiratiwe arrangement. these accounts show on￿the cost5that Telate toStAndrew'5 and correspondlngly do not show the income recelved from the othertwo mefflbers of the Group. The amount of the contrlbutions made byst Andrew's underthe 2W2 a8reement has been adjusted from time to time to ￿ett changing circumstance5. and this 15 refie£ted in the annual accounts. Church Bulldl The bui1din8thatcomprises the Church and Church Hall Ss not shown In the ststement of balances. The property Is vested in the Priest in Charge and Vestry as Trustees for the congre8at4on. The Vestry believes that it is not possible to put a value on the Property. The valuation of the buildingfor insurance purp05e5 15£5.2 milllon. 10of12 5T ANiIAEW55COThSH EPISCOPAL CHVRCFF NOTESTO THEACCOUNYS REGlSTEREDCHAR￿y NUMBER SCW3641 NOTES TO THE ACCOLIPllS Donauws and Grants 2025 UnYe5tr1rted Donutlons Freewlll offerlngscheme 6390 7165 Collect*on plate 2013 1450 Tax reclairned vnderGrfE Ald Scheme Other donations Restrftted Donatlons Propertyfund Tot31 8615 Provi51onal building grant for forchurch property repalrs TOTAL 861S Recelpts from Inves¢mentsotherthan14nd and bulldln85 representin8'. In the current accounting perlod, Invesment incornefrorn 9,795 units in SEC UnltTrust 9697 8522 Rentfrom lènd an bulldln Inc¢Jme from let of church hall Oth•r rocelpts 140 other recelpts werp rece￿ed durlngthe yeaTto 30 September 2025 11 of 12 ST ANDREW'S scornsH EPISCOPALCHURCH MOTESTOThE Accourirs REGISTERED CHARITY MUMBER SCC#)3641 NOTES TO ThEACCOUPUS Paymems rehtlnR toth•fftabJÈactlvllles Unrestrirted sha￿ of derBVCOSt 7473 7236 Share of provincial & Diocesan Quots 1731 Church Buildin8 running costs 116Z4 6294 Worshlp CDSts Govemance Cost5 (Accountancy) 352 335 Purthase of assets Charitable t)onations 70 TOTAL 19449 15711 De5ignuted No designated expenditure dunng the year Remuhwatlon ènd ExpthsEs pald to VesiryMembEts None of the vestry mernbers Teceived 3ny remuneration or expenses relatin8 totheir position asvestry members. However the Prlest-iD-Charge. who is exofficio a member of thevestry, recewes a stipend. including pension contributions and travelllng expenses in Ilne with scales determlned by the General Synod of the Scottish Episcopil Church in accordance wFth normal prartlces. St Andrew's Fplscop?I Church's share of rhese cosrs are E7,473 He a150 ociuple5, free of charge, thE rectory building of All Saints Church, Buckle and the Council Tax thereon 15 also paid by the Group of Churches. Further details of these arrangements ère avaSlèble in the nate on loint expenses In Note I to thp5e account5. 12Df 12