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Dundee: St Stephens & West Parish Church of Scotland Broughty Ferry
Trustees' Report and accounts for the year ended 31[st] December 2025
Scottish Charity registration number: SC003714
Church of Scotland congregational registration number: 291717
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Dundee: St Stephens & West Parish Church of Scotland Year ended 31[st] December 2025
Trustees’ Annual Report
The trustees present the annual report and accounts for St Stephens & West Parish Church for the year ended 31[st] December 2025.
Reference and Administrative Information
Charity Name: St Stephens & West Parish Church Charity Registration Number: SC003714 Congregation Reference Number: 291717 Contact Address: Mrs Toni McNicoll, Treasurer St Stephens and West Church Dundee Road, Broughty Ferry, DD5 1DW.
Trustees:
Members of Kirk Session and Congregational Board:
Rev Keith F Hall Prof. Peter Griffiths Mrs Shirley Grinyer Prof John Grinyer Mr Alastair L MacKenzie Mrs Beatrice Martin Mrs May Masson Mr Ronald McPherson
Mrs Sandra McMillan Mr George B Muir (died 21.12.2025) Mrs Sybil Rough Mrs Linda Parry-Richards Mr S Smith Mrs Shirley Thomson Mr Peter Wakefield Mrs Fiona Watt
Members of Congregational Board only:
Mrs Hazel Allan Mr Alan Justice
Mr Kenny Matheson Mrs Toni McNicoll
Principal Office-Bearers:
Minister: Session Clerk: Clerk to the Board and Treasurer:
Reverend Keith F Hall Mr Ronald McPherson Mrs Toni McNicoll
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Dundee: St Stephens & West Parish Church of Scotland Year ended 31[st] December 2025
Trustees’ Annual Report (continued)
Independent Examiner:
Sheena Gibson FCCA James Hair Group Limited 59 Bonnygate Cupar KY15 4BY
Bankers:
Royal Bank of Scotland 3 High Street, Dundee, DD1 1SX
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of a Model Deed of Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the church, responsible for spiritual affairs and are chosen from those members of the church who are considered to have the appropriate gifts and skills. In addition, the minister, is a member of the Kirk Session. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the Annual Stated Meeting.
Organisational Structure
The Kirk Session and Congregational Board are both chaired by the Minister and usually meet several times a year. Certain responsibilities are delegated to various committees as appropriate: Finance, Property and Hall, Social & Fundraising and Garden.
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Dundee: St Stephens & West Parish Church of Scotland Year ended 31[st] December 2025
Trustees’ Annual Report (continued)
Structure, Governance and Management (continued)
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish in Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
St Stephens & West Parish Church is linked with St Mary’s Parish Church in Dundee under the ministry of Reverend Keith F Hall although each continues to operate under their existing constitutions. Reverend Hall provided services in both churches, 10am in St Stephens and West and 11.15am in St Mary's. We are grateful for the generous assistance of retired ministers who provided Sunday worship when our Minister was in St Mary's or otherwise unavailable.
Once the St Stephens and West pulpit is vacant, this congregation will become part of the Broughty Ferry Parish Church.
We are most grateful to our Session Clerk, Ron McPherson for his work in running the Church and the Hall over many years. He is ably assisted by Kenny Matheson, ensuring that the fabric is well maintained at all times.
Achievements and Performance
We are striving to maintain and increase our membership, which efforts have been bolstered by Reverend Hall. Numbers attending Sunday Services have remained steady compared to previous years.
We are determined to continue God’s work in and outside the church and encourage as many people as possible to make use of our beautiful sanctuary and so ensure its future for years to come.
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Dundee: St Stephens & West Parish Church of Scotland Year ended 31[st] December 2025
Trustees’ Annual Report (continued)
Financial Review
There is no significant change in the number of Gift Aid donors and over 30 members make their donations by standing order. There was a deficit of receipts over payments for the year of £54,827 (2024 - surplus £34,574).
Reserves policy
At the end of the year the Church had total funds of £16,247 (2024 - £71,074) which is net of General funds of £11,065 (2024 - £65,328), restricted funds of £0 (2024 - £449), endowment funds of £5,000 (2024 - £5,000) and designated funds of £182 (2024 - £297).
Despite world events causing significant fluctuations in our investment portfolio, these cash reserves are considered to be adequate to allow the Church to operate for at least the next five years.
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 records which, 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,
26 May 2026 | 7:27 PM BST _________ Date: ______ Ronald McPherson, Session Clerk
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Dundee: St Stephens & West Parish Church of Scotland Year ended 31[st] December 2025
Report of the Independent Examiner
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 7 to 11.
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) Act 2005 and the 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 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 (as amended). 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
-
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 the requirements of Regulation 9 of the 2006 Accounts Regulations 2006
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
27 May 2026 | 12:49 PM BST Date:
Sheena Gibson FCCA James Hair Group Limited 59 Bonnygate Cupar KY15 4BY
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Dundee: St Stephens & West Parish Church of Scotland Receipts and payments account for the year ended 31 December 2025
| Note Receipts Donations 3 Legacies 3 Activities for generating funds 3 Investment Income 3 Sale of investments Total receipts Payments Cost of generating funds 4 Charitable activities 4 Governance costs 4 Purchase of investments Total payments Excess of payments over receipts for the year Total funds brought forward Total funds carried forward |
Unrestricted Restricted Endowment Unrestricted Restricted Endowment Funds Funds Funds Total Funds Funds Funds Total 2025 2025 2025 2025 2024 2024 2024 2024 £ £ £ £ £ £ £ £ 30,442 - - 30,442 32,464 - - 32,464 - - - - 25,000 - - 25,000 14,781 - - 14,781 15,042 - - 15,042 9,866 - - 9,866 11,288 - - 11,288 - - - - 135,847 - - 135,847 55,089 - - 55,089 219,641 - - 219,641 6,776 - - 6,776 4,991 - - 4,991 71,906 449 - 72,355 76,574 1,430 - 78,004 816 - - 816 792 - - 792 29,969 - - 29,969 101,280 - - 101,280 109,467 449 - 109,916 183,637 1,430 - 185,067 (54,378) (449) - (54,827) 36,004 (1,430) - 34,574 65,625 449 5,000 71,074 29,621 1,879 5,000 36,500 11,247 - 5,000 16,247 65,625 449 5,000 71,074 |
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Dundee: St Stephens & West Parish Church of Scotland Statement of balances
at 31 December 2025
| Note Bank & deposit balances Balances at 31 December brought forward Excess of payments over receipts for the year Balances at 31 December carried forward 2 Investments at Market Value (cost £405,704) Assets Gift aid recoverable Liabilities |
Unrestricted Restricted Endowment Unrestricted Restricted Endowment Funds Funds Funds Total Funds Funds Funds Total 2025 2025 2025 2025 2024 2024 2024 2024 £ £ £ £ £ £ £ £ 65,625 449 5,000 71,074 29,621 1,879 5,000 36,500 (54,378) (449) - (54,827) 36,004 (1,430) - 34,574 11,247 - 5,000 16,247 65,625 449 5,000 71,074 501,921 - - 501,921 432,283 - - 432,283 1,277 - - 1,277 2,960 - - 2,960 2,487 - - 2,487 3,297 - - 3,297 |
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The accounts were approved by the Kirk Session and Congregational Board on 15 April 2026.
For and on behalf of the Kirk Session and Congregational Board
Mr R McPherson Session Clerk
Mrs T McNicoll Treasurer
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Dundee: St Stephens & West Parish Church of Scotland Year ended 31[st] December 2025
Notes to the accounts (continued)
1 Trustee remuneration and related party transactions
During the year 5 Trustees (2024 -6) were reimbursed for expenditure paid on behalf of the charity of £832 (2024 - £1,205).
No trustee received any remuneration during the year. 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.
2 Movements in funds
| Endowment funds Rae Memorial Fund Restricted funds Albert Barnes Fund Unrestricted funds General Fund Designated funds Social Group Friendship Circle Total unrestricted and designated funds Total funds |
At At 01/01/2025 Receipts Payments Transfers 31/12/2025 £ £ £ £ £ 5,000 - - - 5,000 449 - (449) - - 65,328 55,086 (109,349) - 11,065 143 3 (118) - 28 154 - - - 154 297 3 (118) - 182 65,625 55,089 (109,467) - 11,247 . 71,074 55,089 (109,916) - 16,247 |
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Purpose of Endowment Fund
The Rae Fund of £5,000, while protected, allows the income to be used for general purposes of the church.
Purposes of Restricted Funds
The Albert Barnes Fund was primarily for fund raising publicity but has been widened to include all publicity, including the cost of the church magazine. The fund was exhausted during this financial year.
Purposes of Designated Funds (within Unrestricted Category)
All funds are currently in use by the described activity.
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Dundee: St Stephens & West Parish Church of Scotland Year ended 31[st] December 2025 Notes to the accounts (continued)
3 Analysis of receipts
| Donations Offerings Tax recovered on gift aid Legacies Activities for generating funds Use of premises (Church Hall) Organisations Fund raising Investment income Dividends and interest received Other payments Proceeds of sale of investments |
Unrestricted Restricted Endowment Total Unrestricted Restricted Endowment Total Funds Funds Funds 2025 Funds Funds Funds 2024 £ £ £ £ £ £ £ £ 23,218 - - 23,218 23,511 - - 23,511 7,224 - - 7,224 8,953 - - 8,953 - - - - 25,000 - - 25,000 30,442 - - 30,442 57,464 - - 57,464 14,778 - - 14,778 14,330 - - 14,330 3 - - 3 4 - - 4 - - - - 708 - - 708 14,781 - - 14,781 15,042 - - 15,042 9,866 - - 9,866 11,288 - - 11,288 9,866 - - 9,866 11,288 - - 11,288 - - - - 135,847 - - 135,847 55,089 - - 55,089 219,641 - - 219,641 |
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Dundee: St Stephens & West Parish Church of Scotland
Year ended 31[st] December 2025 Notes to the accounts (continued)
| 4 Analysis of payments Cost of generating funds Investment managers fees Offering envelopes Charitable activities Ministries and mission allocation Presbytery dues Pulpit supply Other salary costs Fabric repairs and maintenance Other building costs Organ and music Organisations Other expenses Governance costs Independent examiner's fees Other payments Purchase of investments |
Unrestricted Restricted Endowment Total Unrestricted Restricted Endowment Total funds funds funds 2025 funds funds funds 2024 £ £ £ £ £ £ £ £ 6,690 - - 6,690 4,909 - - 4,909 86 - - 86 82 - - 82 6,776 - - 6,776 4,991 - - 4,991 24,205 - - 24,205 27,685 - - 27,685 816 - - 816 902 - - 902 25,021 - - 25,021 28,587 - - 28,587 100 - - 100 200 - - 200 7,500 - - 7,500 7,549 - - 7,549 13,309 - - 13,309 17,876 - - 17,876 22,801 - - 22,801 20,105 - - 20,105 - - - - - - - - 118 - - 118 140 - - 140 3,057 449 - 3,506 2,117 1,430 - 3,547 71,906 449 - 72,355 76,574 1,430 - 78,004 816 - - 816 792 - - 792 29,969 - - 29,969 101,280 - - 101,280 109,466 449 - 109,915 183,637 1,430 - 185,067 |
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Expenses relative to the Manse are paid equally by St Stephens and West Church and St Mary's Parish Church, Dundee. The expenses are included in the analysis above under the appropriate headings.
5 Minister's stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all ministers' stipends and employers' contribution for National Insurance, pensions and housing and loan fund. Minister's stipends are paid in accordance with the national stipend scale. For the year under review the minimum stipend was £32,433 and the maximum (in the fifth and subsequent years) £39,856.
6 Collections for Third Parties
£480 was collected for Christian Aid and a donation of £500 was made (2024 - £461.50). In addition it was decided that the proceeds of the May afternoon tea (£840) would be donated equally between Rachel House and Action for Pulminary Fibrosis and the proceeds of the November coffee morning (£887) would be donated equally between Maggies Dundee and SAMH.