;
ay Formartine Parish Church of Scotland Scottish Charity No: SC006056 } Aberdeenshire
Annual Report 2025
Receipts and Payments Accounts for the year ending 31 December 2025
Congregation No: 311918
Charity No: SC006056
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Reference and Administration Information
Charity Name
Formartine Parish Church of Scotland
Charity Registration No Congregation Reference No 311918
SC006056
Contact Address Ruth Nisbet Liat 6 Bede Way Tarves Ellon AB41 7WE
Trustees during year
Susanna Bichard Agnes Goar Helen Mennie Charles Black Norman Glen Muriel Milne Heather Black Anne Grant Ruth Nisbet Doreen Brown Rob Fryer Alan Rae Alison Bruce Bernard Hartley Danny Ross Andy Clubb James Hepburn Alan Smith Fiona Entwistle Anna Jamieson Katherine Williams Garth Entwistle Isobel Laing *Pieter van der Vyver Maggie Fowler Alfie Marr
*elders who left before year end
Rev Alastair Bruce, Interim Moderator, until 11 December 2025 Rev Aquila Singh, Minister, from 11 December 2025 Kathryn Ross, Treasurer
Minister Rev Aquila Singh Interim Moderator Rev Alastair Bruce Session Clerk Ruth Nisbet Treasurer Kathryn Ross
Independent Examiner
Lindsay Calderwood
Bankers
Virgin Money 26 West High Street Inverurie AB51 3SL
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Trustees Annual Report for year ending 31 December 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution Recruitment and Appointment of Trustees.
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 appropriate gifts and skills.
Organisational Structure
Formartine Kirk Session is chaired by the Minister (Interim Moderator during a vacancy) and meets up to nine times a year. There are two main committees, Finance and Property, as well as Worship and Pastoral. Formartine Parish Church has a Unitary Constitution with all business being dealt with by the Kirk Session. We are represented at meetings of the Presbytery of the North East and Northern Isles by the Minister (or Interim Moderator) and an Elder.
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 acknowledgesa 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.
Achievements and Performance
Worship
Rev Alastair Bruce was Interim Moderator until 11 December 2025 when Rev Aquila Singh became Minister of Formartine Parish Church. Aquila’s induction service was at Pitmedden Kirk
There are two places of worship: Pitmedden Kirk and Tarves Kirk. Both Kirks are set out café style for Sunday worship, which encourages fellowship over refreshments after the service. United worship alternated between Kirks throughout the year and was conducted using pulpit supply until Aquila became Minister.
Special services through the year included the Boys' Brigade Dedication, Thinking Day and the Guild Dedication. Donations of foodstuffs from Harvest were distributed to families in the Parish. Two services were held on Remembrance Sunday with an additional two Acts of Remembrance in Udny Green and Barthol Chapel. This ensured that all four
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communities in the Parish were included. Guides and Brownies attended in Tarves and Boys’ Brigade in Pitmedden and Udny Green.
Worship in Pitmedden Kirk is streamed live on Zoom. Live streaming from Tarves Kirk was discontinued during the year due to the poor internet connection. However, services at both Kirks are recorded and uploaded later to our YouTube channel. This is appreciated by those who cannot get to Church.
Services through Advent were well attended. There was a Lessons and Carols service in Pitmedden and a Christmas Eve all age service in Tarves. There was no service on Christmas Day.
Children's and Youth Outreach - the Formartine Youth Project
Formartine and Methlick Churches collaborate in the Formartine Youth Project (FYP) which employsa full time Youth Worker. Grant funding is in place as well as financial commitments from each congregation and successful applications to other local trust funds. This project is highly valued by the local communities.
There are four Primary schools in the Parish: Barthol Chapel, Pitmedden, Tarves and Udny Green. These all feed into Meldrum Academy. Contact with all four schools has been maintained through their respective Head Teachers and we enjoy leading regular assemblies in the schools. The schools came to either Pitmedden or Tarves Kirk at Easter and Christmas for an interactive walk-through experience of the Nativity and the events of Holy Week. There is a 'Cool Kids' lunchtime club at Tarves Primary which provides a time and place that is theirs; an opportunity to develop social skills and build on relationships with their peers in an informal, safe, supportive environment. Targeted programs of support are run for the P7s including ‘The Emotional Rollercoaster’, a program to support emotional wellbeing, and sessions to support transition to the Academy, looking at resilience, opportunities that change can bring and understanding feelings. During exam times study support kits are distributed locally.
Mainly Music takes place in Pitmedden and there are highly successful after school clubs in Pitmedden and Barthol Chapel regularly engaging with almost 90 young people.
FYP has coordinated several community engagement projects including an Easter Garden display and Gingerbread Villages at each Kirk. A summer holiday program ran weekly and was very successful. 15 young leaders volunteered over 150 hours and went on to receive accredited Dynamic Youth Awards.
Very successful Start to Stir and Youth Alpha courses welcomed a dozen young people to have open conversations about life and faith and make new friendships.
Anew Youth in Action group brings young people together from across the Parish (and Methlick) and provides a platform to share ideas, build confidence, develop leadership and teamwork and challenge issues that concern them locally
Pastoral Care
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Elders have supported those in the community who are in need or bereaved. Until Aquila became Minister, funerals were conducted by a Reader who is a member of the congregation.
As part of our 'Care for the Community’ project we have continued to offer practical support to people who are struggling. We have provided some food parcels and supermarket vouchers.
Property
The Property Team continues to oversee the repair and maintenance of both Kirks, the Udny Green and Tarves Manses and the Tarves Youth Hall. Udny Green Manse is currently let. Tarves Manse was vacant until Aquila became Minister. Tarves Youth Hall is used by several local clubs and organisations, including Guides, Haddo Musical Theatre, a karate club and bowling club. It is also used for parties, meetings and Church fundraising. The property management is an ongoing responsibility that includes matters around Health and Safety and Risk Assessment.
Major work is required on the access to Pitmedden Kirk and this is the major project requiring attention.
Barthol Chapel Kirk was sold in December to the Barthol Chapel Community Hub.
Community
Hanover Court residents and others in the community provide a wide range of knitting donations, which are distributed to AberNecessities, local children, various NHS Grampian hospital wards, nursing homes, Cyrenians and Street Friends.
The Church makes regular contributions to the Tarves and Barthol Chapel Newsletter, and to the Pitmedden News. Both magazines are delivered throughout the relevant parts of the Parish.
The Church website and Facebook pages are an integral part of Church life with up-todate details of who we are and what we do. They continue to be an important method of communication. Our YouTube channel streams Sunday worship for those who cannot attend in person.
The Guild
Mid-Formartine Guild continues to be active, with 24 members and a varied programme last year. Meetings start in April and run until September.
Fellowship
As the Kirks have been set out café style, we are able to enjoy fellowship after worship. There is a weekly coffee morning in Tarves Kirk. We have run monthly ‘Big Breakfasts’ on a Saturday morning, alternating between the two Kirks.
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Finance Review
A deficit for the year of £19,466 has occurred. Various factors such asa fall in donations, high expenditure and donating half of the legacy money received in 2024 have contributed to this.
Gift Aid donations has fallen by about £10,000 compared to 2024. Donations are mainly being received into the bank by standing order but also by weekly open plate collections. Going forward a sum up machine has been purchased to help with people donating. Tax recovered on donations is high again in 2025. A lot of work has been done by our gift aid convenor to ensure all paperwork is correct which has resulted in £11,651 being received this year for 2024 donations. It is expected for tax recovered to be back down to normal levels of about £10k per year.
There was a generous donation from Keithfield Energy this year of £3,308. The fundraising team have put on some fabulous events which has resulted on £6,983 being raised. Tarves Youth Hall has continued to see increased usage which has resulted in £9,660 rental income. Coffee mornings have continued on a weekly basis in Tarves Kirk. Mainly Music continue to use Pitmedden Kirk.
Expenditure is still high but not as high as last year. Giving to Grow and Heating & Lighting continue to be our biggest costs. We do use 2 churches, Pitmedden & Tarves, each being used week about which can account for some higher costs. Barthol Chapel Kirk was sold to Barthol Chapel Community Hub in Dec ’25, so we should see heating & lighting and insurance costs fall in 2026. Staffing costs include gift aid convenor, cleaning, treasurer and organist.
An exceptional cost this year is in relation to the Formartine Youth Project (FYP). It was agreed with Session that half of the legacy money that was received last year should be given to FYP. Hence £11,789 accounts for most of the £16,011 expenditure.
There have been 2 projects on the go. Firstly is Tarves Youth Hall upgrade. This project is just about finished. Some residual work is still needing done. Funds in the bank account have been kept to cover this specifically. Secondly is the retaining wall at Pitmedden Kirk. It had emergency repairs on it last year. We are currently deciding how best to proceed to make it safe and more accessible for the future. Funds for this will require grant funding and drawdowns from the Fabric Funds.
Reserves Policy
It is the Trustee's policy to hold 3 months expenditure in reserves. Based on 2025 accounts this would be £27,702 on average. As of year end we hold unrestricted reserves of £37,431 which covers this. We have £6,348 & £4,415 held for Youth Hall & FYP respectively. Restricted reserves held of £18,640.
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Statement of Trustees’ Responsibilities
The members of the Kirk Session 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 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.
Ruth Nisbet Session Clerk
Date: a” AES... SEAM 2026
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Independent Examiner’s Report to the Trustees of Formartine Parish Church
| report on the financial statements of the charity for the year ended 31 December 2025 which are set out on pages 9 to 13.
Respective responsibilities of trustee 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 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 ( “the 2006 Regulations”)
The charity trustees consider that the audit requirement of Regulation 10 (1) (d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the 2005 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 2006 Regulations. 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 connection with my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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e to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
Name: Lindsay Calderwood
Address: 10 Duthie Webster Road
- Tarves AB41 7QG
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| C\dberniaad
Date: 13/3].240...0........:. 2026 L
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FORMARTINE PARISH CHURCH
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Receipts and Payments Account
Year ended 31st December 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Endowment|Total|Total|
|Funds|2025|Funds|2025|Funds|2025|2025|2024|
|£|£|£|£|£|
|Receipts|Note|
|Donations|3|70,448|-|70,448|75,750|
|Legacies|-|-|-|23,578|
|Activities|for Generating|Funds|6,983|-|6,983|915|
|Bank and|Deposit|Interest|2,235|555|2,790|3,246|
|Investment|Income|735|-|735|735|
|Grants|-|-|-|30,000|
|80,401|555|-|80,956|134,224|
|Rental|of Premises|9,660|9,660|6,010|
|Funerals,|Weddings,|Baptims|1,977|1,977|900|
|Miscellaneous|-|-|236|
|Transfer of Union|Balances|-|Bank|-|17,594|
|Transfer of Union|Balances|- COSIT|-|56,738|
|Receipts|from|General Trustees|-|Fabric Claims|5,728|5,728|13,894|
|Total|Receipts|97,765|555|:|98,320|229,596|
|Payments|
|Cost of Generating|Funds|(325)|(325)|-|
|Charitable|Activities|4|(117,397)|(64)|(117,461)|(128,709)|
|Total|Payments|(117,722)|(64)|-|(117,786)|(128,709)|
|Excess of receipts over payments|(19,957)|491|-|(19,466)|100,886|
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FORMARTINE PARISH CHURCH
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Statement of Balances
Year ended 31st December 2025
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Endowment|Total|Total|
|Bank &|Deposit|Balances|Funds 2025|Funds|2025|Funds|2025|2025|2024|
|£|£|£|£|£|
|Bank &|Deposit|Balances|at 01.01.25|2|88,472|18,149|106,621|5,735|
|Movement|in|year|
|Excess|of receipts over payments|(19,957)|491|(19,466)|100,886|
|Bank &|Deposit|Balances|at|31.12.25|2|68,515|18,640|-|87,156|106,621|
|Investments|at|Market|Value|
|(cost|£11,850)|8,022|1,115|17,821|26,957|25,271|
|Assets|
|Gift|Aid|Receivable|for|2025|2,451|2,451|13,026|
|Liabilities|
|Cost|of|repair|not|yet|billed|=|-|
|The Accounts Accounts|were|approved|by|the|Kirk|Session|and|Financial|Board|on|24th|February|2026|
|For|and|on|Behalf|of the|Kirk|Session|and|Financial|Board|
|‘ wt EN|Wsbot|Session Clerk|
|kK ,AK ae|f_|Treasurer|
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The Accounts Accounts were approved by the Kirk Session and Financial Board on 24th February 2026
FORMARTINE PARISH CHURCH
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Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
During the year amounts totalling £145 were paid to the minister in respect of travelling
expenses, council tax and business use of the telephone. We were in Vacancy hence barely any costs
£728 was paid for the services of the Gift Aid Co-ordinator (wife of a church elder) in relation to recovery of tax due on gift aid.
£1,500 honorarium paid for the services of the Treasurer
No other Trustee received any remuneration or reimbursment of expenses 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. MovementofFunds | At1Jan | Receipts | Payments | —_-UnionTransfers | At31 Dec |
|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2025 | 2025 | |
| £ | £ | £ | f | £ | |
| Unrestricted Funds | |||||
| General Fund | 42,182 | 95,709 | (117,722) | 20,169 | |
| RoofFund | 145 | 6 | 152 | ||
| Youth Hall Fund Reserves | 6,078 | 270 | 6,348 | ||
| General Fund Reserves | 35,839 | 1,592 | 37,431 | ||
| Youth Development Fund | 4,227 | 188 | 4,415 | ||
| 88,472 | 97,765 | (117,722) | - | 68,515 | |
| Restricted Funds | |||||
| General Fund | 2,000 | 2,000 | |||
| Formartine Projects a/c | 4,917 | 56 | (64) | 4,909 | |
| Bequest Account | 4,685 | 208 | 4,893 | ||
| DorothyCorbet Bequest | 2,648 | 118 | 2,766 | ||
| Helen Main Bequest | 1,201 | 53 | 1,255 | ||
| Hatt Fund | 2,348 | 104 | 2,452 | ||
| Sunday School Christmas party fund | 349 | 16 | 365 | ||
| 18,149 | 555 | (64) | - | 18,640 | |
| TotalFunds | 106,621 | 98,320 | (117,786) | - | 87,156 |
Purposes of Unrestricted Funds
General Fund This account is used for the day to day running of the Church. Roof Fund Left over after repairs Youth Hall Reserves The Trustees have set aside funds expressly for the maintenance of the Youth Hall but also for the Church if required.
General Fund Reserves
Youth Development Fund
The Trustees have set aside funds for the maintenance of the Church property and as a reserve for the running of the Church. Fund restricted for the work of Tarves Parish Church with children and youth.
Purposes of Restricted Funds
General Fund Formartine Project A/c
Bequest Account Dorothy Corbett Bequest Helen Main Bequest
HATT Fund
Donation from the Kathryn Trim Memorial Fund
This fund is for the Youth Hall refurbishment, Pitmedden Wall repairs and any other big projects that may arise
This is used for bequests given to the Church. This Fund is used for the purchase of books and hymn books. This fund dates from 1961 and is for the support of the poor of the parish and upkeep of the Youth Hall This fund dates from around 1872 and is for the support of the poor of the parish
Sunday School Christmas Party Fund —‘The purpose of this fund is clear but there is at present no Sunday School.
| FORMARTINE PARISHCHURCH | 12 | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds 2025 | Funds 2025 | 2025 | 2024 | |
| = | £ | £ | £ | |
| 3. Analysis ofDonations | ||||
| WFO Scheme (non gift aid) | - | = | . | 100 |
| Gift Aid Donations | 38,457 | - | 38,457 | 48,056 |
| Tax Recovered on Gift Aid | 19,306 | - | 19,306 | 18,927 |
| Ordinary Offerings(open plate) | 8,040 | - | 8,040 | 6,843 |
| OtherOfferings, Donations etc. | 4,645 | - | 4,645 | 1,824 |
| 70,448 | - | 70,448 | 75,750 | |
| 4. Analysis ofPayments | ||||
| Cost ofGenerating Funds | 325 | |||
| Charitable Activities | ||||
| GivingtoGrow | 56,258 | 56,258 | 36,798 | |
| Presbytery Dues | 3,125 | 3,125 | 2,648 | |
| Minister's travellingexpenses | - | - | 657 | |
| Pulpit supply (less recovered) | 831 | 831 | 3,841 | |
| Other Staffing Costs | 8,209 | 8,209 | 7,457 | |
| Fabric Repairs & Maintenance | 5,483 | 5,483 | 2,062 | |
| Heat & light | 18,051 | 18,051 | 22,704 | |
| Insurance | 6,932 | 6,932 | 6,574 | |
| Council Tax | - | - | 332 | |
| Telephone - Manse | 145 | 145 | 341 | |
| Organ & music plusAVsystem | 165 | 165 | 9,243 | |
| Computer, Zoom, Website, Copyright licence | 691 | 691 | 599 | |
| Broadband -Church | 504 | 504 | 155 | |
| Charitable donations | 384 | 384 | 384 | |
| Formartin Youth Support Project | 16,011 | 16,011 | 4,246 | |
| Other Expenses | 562 | 562 | 1,050 | |
| Independent Examiner | 45 | 45 | - | |
| Youth Hall Project | - | 64 | 64 | 19,354 |
| Pitmedden Wall Project | - | - | - | 10,264 |
| 117,397 | 64 | 117,461 | 128,709 |
FORMARTINE PARISH CHURCH
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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 providing a minimum stipend of £32,433 and a maximum stipend in Sth and subsequent years of service of £39,856
| 2025 | 2024 | |
|---|---|---|
| 6. Collections forThird Parties | £ | £ |
| Christian Aid | 515 | 302 |
| 515 | 302 | |
| APPENDIX | ||
| FUNDS HELD ON BEHALF OF THE CONGREGATION | ||
| BYTHE CHURCH OF SCOTLAND GENERALTRUSTEES | ||
| 311918 - FORMARTINE PARISH CHURCH | ||
| CONSOLIDATED FABRICFUNDS | 2025 | 2024 |
| £ | £ | |
| CAPITALACCOUNT | ||
| Credit balances held at 31 Decemberat cost | 104,973 | 100,067 |
| Market Value of Balances at 31 December | 120,671 | 109,711 |
| REVENUE ACCOUNT | ||
| Credit Balance at 31 December | 30,066 | 20,613 |
| TEMPORARYACCOUNT | ||
| DebitBalanceat31December | 84,720 | (1,062) |