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← Aberdeen Hillside Parish Church of Scotland

2025-12-31-accounts

Aberdeen Hillside Parish Church

2025 CONGREGATIONAL ACCOUNTS RECEIPTS & PAYMENTS

ABERDEEN HILLSIDE PARISH CHURCH, ABERDEEN (Congregation Number: 311907) (Scottish Charity Number: $C003789)

31 DECEMBER 2025

TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 (continued)

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).

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 at least five times a year, is responsible for spiritual, financial and property affairs within the church. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate.

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 of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

Aberdeen Hillside Parish Church serves the communities of Middlefield, Hilton, and Woodside. Work continues, to establish Aberdeen Hillside Parish Church as the parish church for these three distinct communities, and to strengthen the mission and outreach that sustain the Church’s presence and relevance across all the areas we serve.

These groups include both church organisations—such as Rainbows, Brownies, Guides, Anchor Boys, Junior Section, Company Section (Boys’ Brigade), and a Girls’ Brigade company—and groups run by church members that are open to all. Member-led groups include The Flower Bunch (a social group teaching flower arranging in an atmosphere that promotes inclusion and participation), Chat + Chill (a gathering centred around talks on topics of interest), a Craft Group, and a well-attended indoor carpet bowling group.

in addition to church-based activities, our buildings host a range of non-church community groups. These include the Friends in Harmony community choir and Narcotics Anonymous (NA) groups that offer friendship and support to individuals recovering from substance misuse. Alongside the long-established NA group, a women-only Narcotics Anonymous meeting now takes place weekly, providing a safe and supportive environment tailored to the needs of female participants.

We are also pleased to support the Living Well Café, a charity that meets fortnightly in our premises. The Cafe provides a welcoming, safe, and stimulating space for people living with dementia and for their carers, offering companionship, activities, and respite within a supportive community setting.

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YEAR ENDED 31 DECEMBER 2025 (continued)

TRUSTEES’ ANNUAL REPORT

Worship

Services of worship are held every Sunday at 11 am. The services are also live-streamed on the congregation’s YouTube channel, and statistics show that the livestream 1s watched in real time and the recording is revisited regularly throughout the week. The Sunday School for children and young people meets during school terms, with the children joining the first part of worship before leaving for age-appropriate activities. The congregation continues its support of the local charity Instant Neighbour, with members donating food, toiletries, and other essential items each week for its foodbank. As part of our Harvest celebrations this year, members contributed non-perishable food items, which were delivered to Instant Neighbour and Aberdeen Cyrenians.

Social and fundraising events have taken place throughout 2025, strengthening the community life of the congregation while also generating valuable additional income.

In addition to our regular programme, we were once again honoured to host the NHS Grampian Annual Candle Service, held for families who have lost children during the year. This deeply meaningful service was attended by around 250 people and provided a space of remembrance, comfort, and support for bereaved families across the region.

Achievements and Performance

The union of Hilton, Middlefield, and Woodside is considered both concluded and successful. Aberdeen Hillside Parish Church is now firmly established, with members from the three former congregations getting to know one another better and doing their best to worship and serve with unity of mind and heart, pursuing shared objectives for the life and mission of the church.

Work has begun to form a Church Grouping with the neighbouring Aberdeen North Parish Church. Although the formal agreement is not yet in place, good progress has been made. Shared activities have already taken place during Holy Week and Advent, including a Service of Hope and Comfort for bereaved families in our parish and beyond. The intention is for this service to become an annual event, alternating between Aberdeen Hillside and Aberdeen North.

Attendance at worship remains encouraging, particularly given the challenging period the Church of Scotland is navigating nationally. We are also recruiting a part-time member of staff for our Ministry Development team, with a particular focus on outreach to young people.

Looking ahead, important work remains to plan and implement updates to our buildings to enhance accessibility and usability for a wider range of people. Plans are also being developed to improve both interior and exterior lighting and to upgrade the heating system to reduce costs and improve environmental sustainability. Strengthening safety measures remains an ongoing priority, ensuring the protection of both the buildings and the people who use them, and compliance with current legislation. To support this work, the congregation has established a Stewardship and Mission Committee to oversee and coordinate the plans and activities that will help us not only survive but thrive in the years ahead.

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TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 (continued)

Congregational Statistics

At 1 January 2025 there were 402 members on the Aberdeen Hillside Congregational Roll.

During 2025 there were: 9 deaths 1 transfer to another congregation 13 members removed 1 addition by transfer

At 31 December 2025 there were 380 members on the Congregational Roll of Aberdeen Hillside.

Financial Review

Income income from Offerings in 2025 showed an increase of 11% compared to 2024. This was due to an increase in Gift Aid givings and tax recovered. Offerings (including tax recovered on Gift Aid donations) continue to be the principal source of income, representing almost 80% of our total income in 2025. This proportion was particularly high due to a reduction in income from both church and hall hire and fundraising activities in 2025. (In both 2023 and 2024 offerings represented approvimately 75% of total income.)

Expenditure Total expenditure for the year was £83,458 for unrestricted funds and £22,182 for restricted funds, giving an overall total expenditure of £105,640. This was much higher than in previous years, mainly due to a substantial increase in our Giving to Grow payments (which is the payment made annually to the Church of Scotland to cover the cost of ministry). The expenditure from restricted funds mainly relates to repairs and improvements to church buildings.

The Statement of Financial Activities (shown on page 7 below) shows deficits of £26,824 for unrestricted funds and £21,411 for restricted funds. This resulted in an overall deficit of £48,235. This was offset by transfer of funds from the Consolidated Fabric Fund (Revenue element) which is held by the General Trustees of the Church of Scotland, resulting in an overall surplus for the year of £24,055.

Reserves Policy

It is the Trustees’ policy to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held unrestricted funds of £53,157 in the congregational current account. This repsesents approximately 63% of total unrestricted expenditure in 2025. However, as the Giving to Grow payments are increasing by over £6,000 in 2026, and undoubtedly other costs will increase too, it is thought prudent to have these additional funds readily available to meet any additional costs. If these are insufficient, then funds will be drawn down from the Consolidated Fabric Fund (Revenue), as in previous years, to offset any deficit.

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TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 (continued)

Statement of Trustees’ Responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

Session Clerk

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ABERDEEN HILLSIDE PARISH CHURCH

SCOTTISH CHARITY NUMBER: SC003789

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ABERDEEN HILLSIDE PARISH CHURCH

| report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 7 to 14. This report is made solely to the charity’s trustees, as a body, in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that | might state to the charity's trustees those matters | am required to state to them in an Independent Examiners report and for no other purposes. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity and the charity’s business as a body, for my work, for this report, or for the opinions | have formed.

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.

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 | 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 Regulation 4 of the 2006 Accounts Regulations, and

e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

\ fry, titan yoy John Black MA.CA Date: f , : 12 Meadowlands Drive IQ 3 Alo WESTHILL Aberdeenshire AB32 6EJ

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ABERDEEN HILLSIDE PARISH CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Restricted
Funds Funds Total Total
2025 2025 2025 2024
£ £ £ £
RECEIPTS
Voluntary income 2 56,634 771 97,405 58,291
Incoming resources from charitable
Activities 3 - - - 625
TOTAL RECEIPTS £56,634 £771 £57,405 £58,916
PAYMENTS 4 83,458 22,182 105,640 85,438
EXCESS OF RECEIPTS OVER PAYMENTS
FOR THEYEAR (BEFORE TRANSFERS) (£26,824) (£21,411) (£48,235) (£26,522)
Funds Transfers:
From Consolidated Fabric Fund (Revenue)
43,283 29,007 72,290 :
EXCESS OF RECEIPTS OVER PAYMENTS £16,459 £7,596 £24,055 (£26,522)
FOR THE YEAR (AFTER TRANSFERS)
ESL SURES BREESELEORWARD £78,924 £20,805 £99,729 £126,251
TOTALFUNDSCARRIEDFORWARD £95,383 £28,401 £123,784 £99,729

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ABERDEEN HILLSIDE PARISH CHURCH

FOR THE YEAR ENDED 31 DECEMBER 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |STATEMENT OF|BALANCES|Unrestricted|Restricted| |Funds|Funds|Total|Total| |2025|2025|2025|2024| |£|£|£|£| |Bank|and deposit|balance|at|1 January 2025|78,924|20,805|99,729|126,251| |(including|Investors|Trust|Deposit|Fund)| |Movement|in|year:| |Excess|of|Receipts|over|Payments|for|the| |Year|(after|transfers)|16,459|7,596|24,055|(26,522)| |Bank and|deposit|balance|at|31|December 2025|£95,383|£28,401|£123,784|£99,729| |Investments|at|Market|Value| |(cost £32,723)|£27,498|£13,155|£40,653|£39,234|

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The accounts were approved by the Kirk Session.

For and on behalf of the Kirk Session

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Session Clerk
Treasurer
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LIS 3 JAC pate
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ABERDEEN HILLSIDE PARISH CHURCH NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2025

(d)

if ACCOUNTING POLICIES The principal accounting policies are set out below. The accounts have been prepared on a receipts and payments basis. The charity has adopted the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities (issued February 2005). (a) Basis of preparation The accounts have been prepared in accordance with applicable accounting standards and under the historical cost convention and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006, the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007 and the Statement of Recommended Practice: Accounting and Reporting by Charities (2005).

(b)

Funds

Funds are classified as either restricted funds or unrestricted funds, defined as follows: Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

(c) Fabric Fund

Repairs and improvements to the church and manse are charged as resources expended within the Statement of Financial activities.

Incoming resources

Alt donations and gifts are included within incoming resources under either unrestricted or restricted funds when received.

(e) Resources expended

Expenditure is recognised when payments are made.

(f)

Tangible fixed assets

The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the period in which the liability arises.

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ABERDEEN HILLSIDE PARISH CHURCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2025

(g) Taxation

Aberdeen Hillside Parish Church is recognised as a charity for the purpose of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.

A VOLUNTARY INCOME

Unrestricted Restricted
Funds Funds Total Total
2025 2025 2025 2024
£ E £ E
Income from Offerings
Weekly freewill offerings 5,007 . 5,007 5,175
Gift aid offerings 24,338 . 24,338 22,814
Cash offerings 6,961 . 6,961 8,101
Tax recovered on Gift aid donations 9,230 . 9,230 4,839
£45,536 - £45,536 £ 40,929
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ E £ E
Other Regular Income
Donations from groups and 1,775 - 1;775 Z,025
organisations
Other donations 1,341 : 1,341 1900
Bank and deposit interest 3,032 56 3,088 3,260
Church and hall hire 545 - 545 7 AE hebs
Fundraising activities 1,932 - 1,932 3,580
Special collections and donations : 588 588 260
Benevolent Fund Dividend : 127 127 126
Sundry income 473 - 473 3,341
Legacies 2,000 - 2,000 100
£11,098 £771 £11,869 £17,362
TotalIncome £56,634 £771 £57,405 £58,291

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ABERDEEN HILLSIDE PARISH CHURCH NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2025

A. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES

Unrestricted Restricted
Funds Funds Total Total
2025 2025 2025 2024
Donations following weddings and
Funerals : ; : £625
4. ANALYSIS OF RESOURCES EXPENDED
Unrestricted Restricted
Funds Funds Total Total
2025 2025 2025 2024
£ £ £ £
The Church of Scotland
Giving to Grow/Ministries and Mission 47,700 ; 47,700 21,437
Pulpit supply 325 - 325 260
Aberdeen Presbytery
Congregational allocation 2,550 ; 2,550 1,474
£50,575 ; £50,575 £23,171
Local congregational purposes
Ministry Team including expenses 3,018 - 3,018 14,455
(Note 7)
Organist and relief 3,981 . 3,981 3,764
Repairs and improvements to Church &
Manse - 21,360 21,360 13,213
Heating and lighting 9,985 - 9,985 12,760
Council Tax 4,187 - 4,187 -
Insurance 3,983 - 3,983 4,029
Organ maintenance and repairs 192 - 192 1,050
Printing, stationeryand postage 89 - 89 58
Upkeep of grounds 2,784 . 2,784 2,658
Telephone and internet 1,018 - 1,018 558
Miscellaneous expenses 3,646 149 3,/99 7,165
£32,883 £21,509 £54,392 61,710
Restricted Expenditure
Special collection distribution . 588 588 260
Benevolent Expenditure - 85 85 297
673 673 557
TotalExpenditure £83,458 £22,182 £105,640 £85,438

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ABERDEEN HILLSIDE PARISH CHURCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2025

a, MINISTER’S STIPEND

All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost 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 £32,433 and the maximum stipend in the fifth and subsequent years of service was £39,856.

(NOTE: The amount of £47,700 was paid by Aberdeen Hillside as the Giving to Grow contribution in 2025.)

COLLECTIONS FOR THIRD PARTIES

2025 2024
Christian Aid, Scotland 368 -
Instant Neighbour, Aberdeen - 20
Anchor Unit, Aberdeen Royal
Infirmary : 240
Voluntary ServiceAberdeen 220 -
£588 £260
rs MINISTRY TEAM COSTS
2025 2024
Ministry costs represent salaries of locum Ministers
andMinistryexpenses £3,018 £14,455

TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS

A payment of £1,214 was made to the Church of Scotland to cover the October to December 2024 salary of Rev Dr Juan Cruz, our Locum Minister in 2024. Rev Cruz also received a direct payment of £53.10 to cover outstanding 2024 travel expenses.

Our Minister, Rev Edson Duque, was paid £1,744 towards his travel expenses.

Manse Council Tax of £4,187 was paid to Aberdeen City Council.

Miss Rhona Paterson, who is a member of the Kirk Session, received the sum of £154 for providing her services as a church organist, as required.

The sum of £260 was paid to Mrs Linda Forbes, who is a member of the Kirk Session, for providing pulpit supply cover during when required during 2025.

  1. | ANALYSIS OF NET ASSETS AMONGST FUNDS
General Restricted Total
Net current assets at 31 December 2025 £95,383 £28,401 £123,784

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ABERDEEN HILLSIDE PARISH CHURCH NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2025

10. MOVEMENTS IN FUNDS

At At 31
1 January Incoming Outgoing December
2025 Reserves Reserves Transfers 2025
E E £ E £
Restricted funds
Restricted Fabric Fund 15,180 - 21,360 29,007 22,827
Benevolent Fund 5,517 127 85 - 5,559
Sunday School 108 56 149 : 15
Special Collections . 588 588 - .
Total Restricted Funds £20,805 £771 £22,182 £29,007 £28,401
Unrestricted funds
Congregational Fund 36,698 56,634 83,458 43,283 53,157
Investors’ TrustDeposit Fund 42,226 : - - 42,226
Total Unrestricted Funds £78,924 £56,634 £83,458 £43,283 £95,383
TOTALFUNDS £99,729 £57,405 £105,640 £72,290 £123,784

Purposes of Restricted Funds

Fabric Fund - this is a fund set aside for the maintenance of the church property. Benevolent Fund - this fund is used to provide support for those who are in need. Sunday School - this fund is used to support the activities of the Sunday School.

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ABERDEEN HILLSIDE PARISH CHURCH

APPENDIX 1

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEEES

NOTES 2025 2024
CAPITAL
Credit Balance held at 31 December £717,947 £530,133
Market Value of Balances at 31 December £749,918 £545,551
REVENUE
Credit Balance held at 31 December £56,209 £93,009
TEMPORARY ACCOUNT
Balanceheldat31December . £208,058

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