The Church of Scotland
Cruden Parish Church
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RECEIPTS AND PAYMENTS ACCOUNTS
Congregation No: 342014
Cruden Parish Church of Scotland A Registered Charity SC 006408
Reference and Administrative Information
CHARITY NAME
Cruden Parish Church of Scotland
CHARITY NUMBER
SC 006408
CONGREGATIONAL REFERENCE NUMBER CONTACT ADDRESS
342014
The Treasurer Slains View 21 Links View CRUDEN BAY Peterhead Aberdeenshire AB42 ORF
Mrs Mary Bratton Mrs Katherine Hyman Mrs Kathleen Clark Mr James MacDonald Mrs Kathleen Craig Mrs Wilma Moir Mrs Maureen Esson Mr Robert Petticrew Mr Robert Esson Mrs Rosemary Pittendrigh Mrs Betty Forrester Mr Peter Slamaker
Mr Adrian Smith Mrs Shonah Taylor Mrs Irene Will Mrs Joyce Willox
PRINCIPAL OFFICEBEARERS Minister Rev Sean Swindells Session Clerk Mr Robert Esson Church Treasurer Mrs Rosemary Pittendrigh
Rev Sean Swindells Mr Robert Esson Mrs Rosemary Pittendrigh
INDEPENDENT EXAMINER
Mr R Forman 36 Links View CRUDEN BAY Peterhead AB4? ORF
BANKERS Royal Bank of Scotland, 10 Marischal Street Peterhead AB42 1HS
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 Deed of Constitution (Unitary Form) as approved by the General Assembly of the Church of Scotland.
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 by the serving elders 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 is chaired by the Minister and meets usually nine times a year. Certain responsibilities are delegated to its committees, including its Finance Committee and 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. Asa national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland througha territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Cruden Parish Church seeks to fulfil these purposes within the parish of Cruden through weekly worship, adult and young people's Christian education programmes, social activities and fund raising, including supporting poverty relief in other parts of the world.
Achievements and Performance
During the year the Church has continued the work of offering mainstream and inclusive Christian worship, pastoral care and the opportunity to explore faith and spirituality to the Parish of Cruden. The Community Pantry continues to be a success. Along with offering a wide selection of foodstuffs, it provides a welcoming warm space with tea & coffee. The presence of the Pantry is really appreciated within the community. Our Christmas activities were again well supported. The family Christingle service was also notable for the number of new families who attended. There have also been challenges. We have lost several well-known congregational members through bereavement. Many local Christians prefer to commute to well-resourced independent churches. Despite these challenges we remain committed to doing all that we can to be a mainstream, inclusive and grass roots Christian Church. We are grateful for the generosity of members and elders whose support makes this wor k possible.
Trustees’ > Annual Report
Financial Review
General Fund donations total £43,750, an increase of £5,834, from WFO & Gift Aid income, tax recovered, Open Plate and Donations. Expenditure for the year totalled £51,714 an increase of more than £8,000, with Ministry & Mission costs increased by over £7,200, Presbytery dues, Council Tax, heat & light & Insurance increases offset by a reduction in Minister’s expenses. These figures together resulted in a deficit in the General Fund for the year of £8,172, offset by a £209 surplus in the Alliance account resulting in an overall deficit in the General Fund of £7,963. The Fabric Fund produced a surplus of £1,200 which reduced the overall deficit in the General Fund to £6,763. The year ended with a General Fund closing balance of £47,152.
It is the Trustees’ policy to allow income to build up when there is any surplus in the year so that major fabric projects can be completed when there is enough money. Reserves are thus never normally allowed to get beyond the level of 9 months expenditure.
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 ofthe Church ofScotland 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,
Robert Esson Session Clerk
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K re | S601
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Date_—[oz)20ae
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Cruden Parish Church
SC 006408
Report of the Independent Examiner
Respective responsibilities of trustees and examiner
The charity trustees consider that an independent examination is needed under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. 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
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 seeking 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 accounts.
Independent examiner’s statement
In the course of my examination of the statement of account for the year ended 31 December 2025, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect: a. accounting records have not been kept in accordance with Section 44 (1)(a) of the Charities and Trustee Investments (Scotland) Act 2005 and Regulation 4 of The Charities Accounts (Scotland) Regulations 2006
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b. the accounts do not accord with those records
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c. the statement of account do not comply with any of the requirements of Regulation 9 of The Charities Accounts (Scotland) Regulations 2006
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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
Signed: | lA Yeu | Mr Robert Forman
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pare 22™ Magen 202¢
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RECEIPTS AND PAYMENTS ACCOUNT
Cruden Parish Church
YearDecemberended 31 __2025_
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|---|---|---|---|---|---|---|---|---|
|Endowment|
|Unrestricted|Funds|Fund|Total|Total|
|2025|2025|2025|2025|2025|2024|
|General|Fabric/Organ|Activities|Burnett|
|Receipts|Note|12|&|13|(see over)|
|Donations|4|42,299.51|0.00|0.00|0.00|42,299.51|36,029.38|
|Legacies|0.00|0.00|0.00|0.00|0.00|0.00|
|Funds Generation|0.00|0.00|0.00|0.00|0.00|300.60|
|Interest|248.96|0.00|0.00|0.00|248.96|202.90|
|Investment income|67.79|660.00|0.00|0.00|727.79|687.00|
|Manse|Solar|Panels|$99.60|0.00|0.00|0.00|599.60|891.74|
|Weddings & Funerals|250.00|0.00|0.00|0.00|250.00|467.00|
|Grant and Loan|0.00|0.00|0.00|0.00|0.00|0.00|
|Other Receipts|285.00|540.00|0.00|0.00|825.00|0.00|
|Total Receipts|43,750.86|1,200.00|0.00|0.00|44,950.86|38,578.62|
|Note|
|Payments|5|
|Costs|of|
|generating funds|264.26|0.00|0.00|0.00|264.26|264.26|
|Charitable|activities|51,449.80|0.00|0.00|0.00|51,449.80|57,331.93|
|Loan Repayment|0.00|0.00|0.00|0.00|0.00|0.00|
|Total Payments|51,714.06|0.00|0.00|0.00|51,714.06|57,596.19|
|Deficit|for|the year|
|before|transfers|-7.963.20|1,200.00|0.00|0.00]|-6,763.20]|—-19.017.57|
|Transfers|0.00|0.00|0.00|0.00|0.00|0.00|
|Deficit for the vear|-£7,963.20|£1,200.00|£0.00]|£0.00|||-£6,763.20|-£19,017.57|
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Cruden Parish Church
STATEMENT OF BALANCES
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|---|---|---|---|---|---|---|---|---|
|Year|ended|31|December|2025|
|Unrestricted|Endowment|
|Funds|Fund|||Total|Total|
|2025|2025|2025|2025|2025|2024|
|General|Fab/Org|Activities|Burnett|
|Bank Balances|Note|12 &|13|
|Brought|forward|$5,115.89|251.26|5,199.97|$10.46|61,077.58)|80,518.17|
|Surplus|for the year|-7,963.20|1,200.00|0.00|0.00|-6,763.20}|-19,440.59|
|Note|
|Carried|forward|7|£47,152.69|£1,451.26|£5,199.97|£510.46}|£54,314.38||£61,077.58|
|Investments|at|
|market|value|Note|
|(cost £|8,352.20)|8|7,698.68|12,529.00|0.00|0.00|20,227.68]|19,786.52|
|Assets|
|Gift Aid Receivable|0.00|0.00|0.00|0.00|0.00|0.00|
|Liabilities|None|
|The accounts approved by the Kirk Session on|/ g|Warchs|olo2 &.|
|Signed|for and|on behalf|of the Kirk|Session|
|Robert|M|Esson|Session Clerk|kKA Ce,|
|Rosemary Pittendrigh|Treasurer|U,| -|,|oles|
|—e————eee|
|2025|Activities|Funds|
|Income|Flower|Junior Church|Guild|Messy Church|Totals|
|Donations|0.00|0.00|0.00|0.00|0.00|
|Legacies|0.00|0.00|0.00|0.00|0.00|
|Fundraising|0.00|0.00|0.00|0.00|0.00|
|Bank & Deposit interest|0.00|0.00|0.00|0.00|0.00|
|Grants|0.00|0.00|0.00|0.00|0.00|
|Other receipts|0.00|0.00|0.00|0.00|0.00|
|0.00|0.00|0.00|0.00|0.00|
|Expenditure|
|Charitable|activities|0.00|0.00|0.00|0.00|0.00|
|Other costs|0.00|0.00|0.00|0.00|0.00|
|0.00|0.00|0.00|0.00|0.00|
|Surplus|0.00|0.00|0.00|0.00|0.00|
|Opening Balance|33.09|3.997.57|0.00|1,169.31|5,199.97|
|Closing Balance|33.09|3,997.57|0.00|1,169.31|$.199.97|
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Cruden Parish Church
NOTES TO THE ACCOUNTS
1. Accounting Polic
a. The Accounts are prepared under a receipts and payments basis.
- b. Fixed assets are written off to expenditure in the year of acquisition.
2. Trustee Remuneration and Related Party Transactions
The Minister received reimbursement of expenses totalling £1,166.10
No other 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.
3. Movements in Funds
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|---|---|---|---|---|---|
|Ati Jan|Receipts|Payments|Transfers|At 31 Dec|
|Unrestricted|funds|2025|2025|
|General Fund|55,115.89|43,750.86|51,714.06|0.00|47,152.69|
|Designated Funds|
|Fabric Fund|145.00|1,200.00|0.00|0.00|1,345.00|
|Organ Fund|106.26|0.00|0.00|0.00|106.26|
|Activity|Funds|
|Junior Church|3,997.57|0.00|0.00|0.00|3,997.57|
|Guild|0.00|0.00|0.00|0.00|0.00|
|Flower Fund|33.09|0.00|0.00|0.00|33.09|
|Messy Church|1,169.31|0.00|0.00|0.00|1,169.31|
|5,199.97|0.00|0.00|0.00|5,199.97|
|60,567.12|44,950.86|51,714.06|0.00|53,803.92|
|Restricted|funds|
|Property Project|0.00|0.00|0.00|0.00|0.00|
|Endowment|funds|
|Burnett Mortificaton|510.46|0.00|0.00|0.00|510.46|
|Total funds|61,077.58|44,950.86|51,714.06|0.00|54,314.38|
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Purposes of Designated & Activity Funds (NB -Activity Funds are not necessarily administered by the Church Treasurer) Fabric Fund - set aside to help with the maintenance of church property. Organ Fund - to enable the ongoing maintenance and repair of the organ. Junior Church - for the normal activities of the Junior Church. Flower Fund - to provide flowers as required for display during worship services. Messy Church - to hold monies for the Messy Church
Purpose of Endowment Fund Burnett Fund - to be used as a Poor Fund. Advice is taken from the local Health Visitor.
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Cruden Parish Church
NOTES TO THE ACCOUNTS
| 4. | Analysis ofDonations | General Fund 2025 |
Other Unrestricted 2025 |
Total 2025 |
Total 2024 |
|
|---|---|---|---|---|---|---|
| WFOScheme(nonGiftAid) GiftAidDonations TaxRecoveredonGiftAid OpenPlateDonations OtherDonations etc |
4,458.00 25,046.00 6,742.01 5,333.50 720.00 _42,29951 |
0.00 0.00 0.00 0.00 0.00 —0.00 |
4,458.00 25,046.00 6,742.01 $,333.50 720.00 —42,299.51 |
|||
| 5. | Analysis ofPayments | |||||
| Costs ofgeneratingfunds | ||||||
| InvestmentManagers’ fees Offeringenvelopes Charitable activities NetMinistries&Mission Presbyterydues Minister’s expenses Pulpitsupply |
80.00 0.00 184.26 0.00 264.26 0.00 Not€ ==————”—.—C.. 6 27,713.00 0.00 1,652.00 0.00 1,997.50 0.00 109.00 0.00 |
80.00 184.26 264.26 SOOO 27,713.00 1,652.00 1,997.50 109.00 |
80.00 184.26 264.26 20,459.00 988.00 4,477.07 0.00 |
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| Other staffingcosts Fabric repairs&maintenance CouncilTax Heat andlight Insurance Watercharges Organ&music Printing, stationeryandpostage Otherexpenses |
3,965.00 1,285.89 3,273.97 4,484.90 3,777.18 596.70 188.65 1,811.34 594.67 |
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
3,965.00 1,285.89 3,273.97 4,484.90 3,777.18 596.70 188.65 1,811.34 594.67 |
3,120.00 1,050.54 2,264.08 5,072.20 3,427.52 0.00 247.52 2,017.06 1,229.83 |
||
| Otherpayments | 51,449.80 — |
0.00 | 51,449.80 | 44,352.82 | ||
| Loanrepayment Purchase ofinvestments |
0.00 0.00 |
0.00 0.00 |
0.00 0.00 |
0.00 0.00 |
||
| 0.00 | 0.00 | 0.00 | 0.00 |
5. Analysis of Payments
6. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipend and employer's contributions for National Insurance, pension and housing and loan fund. Ministers' stipends are paid in accordancance 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 Sth and subsequent years of service was £39,856
7. General Fund Closing Balance
RBS Account 45,946.55 Stocktrade 1,206.14 £47,152.69
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|Cruden Parish Church|NOTES TO THE ACCOUNTS|
|8.|Investments|Unit|Value|at|
|Holding|Cost|Price|31/12/2025|
|General Fund|
|C of S General Growth|200|100.00|6.88|1376.00|
|Scottish Investment|Trust|1092|299.20|5.79|6,322.68|
|£399.20|£7,698.68|
|Fabric|Fund|
|C of|S Income Fund|1100|£7.953.00|11.39|12,529.00|
|TOTALS|£8,352.20|£20,227.68|
|9.|Collections|for Third Parties|2025|2024|
|Remembrance Sunday|- Combat|Stress|250.00|210.00|
|Christian Aid|575.00|75.00|
|Christmas Collection|- Christian Aid|250.00|340.00|
|£1,075.00|£625.00|
|10.|Heritable|Properties|
|Heritable properties, not recorded|in the Accounts|being vested in the Church of Scotland General|
|Trustees|are|:|Cruden Old|Church,|Old|Hall, Old Hall|Stables,|Cruden Manse|
|11.|GENERAL TRUSTEES LIABILITIES|2025|2024|
|West Church Disposal Costs (to be paid out of sale proceeds)|0.00|0.00|
|Sale of|Manse, Main Street, Hatton|0.00|0.00|
|Charges|- Interest/Advert/Report|0.00|0.00|
|Interest|0.00|0.00|
|Transfers between Funds|0.00|0.00|
|TOTAL|0.00|0.00|
|APPENDIX|
|FUNDS HELD ON BEHALF OF THE CONGREGATION|
|BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES|
|2025|2024|
|CAPITAL ACCOUNT|
|Credit Balance held|at 31|December|at cost|£2,180.72|£2,180.72|
|Market Value of|Balance|at 31|December|£3,343.39|£3,189.46|
|CAPITAL ACCOUNT|(11)|
|Opening Balance|1|January 2025|£0.00|£0.00|
|Closing Balance 31 December 2025|£0.00|£0.00|
|REVENUE ACCOUNT|
|Credit Balance|at|1|January|9,325.03|8,954.67|
|Y yearly dividend on Capital Account|77.84|35.24|
|Quarterly interest on Revenue Account|409.69|425.25|
|Admin Charges on Revenue Account|0.00|38.25|
|Funds Transfer/Income Fund|Interest|32.68|42.60|
|Admin Charges on Revenue Account|-320.00|-170.98|
|Credit Balance|at 31 December|£9,525.24|£9,325.03|
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Cruden Parish Church
NOTES TO THE ACCOUNTS
12
) |
FABRIC FUND
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2024 Income 2025
660 Investment Income 660.00
0 Fundraising 540.00
660 1,200.00
Expenditure
12,979 Fabric 0.00
-12,319 Surplus/Deficit for the year 1,200.00
145| Opening Balance 145.00
145 Fabric Reserve Fund Balance £1,345.00
13 ORGAN FUND (Designated Fund)
2024 Income 2025
0 Donations 0.00
i Bank Interest 0.00
7 0.00
Expenditure
0} Organ/Piano Tuning 0.00
1] Surplus for the year 0.00
4105} Opening Balance 106.26
106 Organ Fund Balance £106.26
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|---|---|---|---|---|---|
|GENERAL|FUND BUDGET|
|INCOME|2026|2025|
|Givings|
|WFO|(non|Gift|Aid)|4,000|4,458|
|Gift|Aid|Donations|25,000|25,046|
|Open|Plate|4,000|9,000|
|Donations|500|720|
|Tax on|Gift Aid|Recovered|6,500|6,742|
|40,000|42,299|
|Other Ordinary Income|
|Rents|0|0|
|Manse|Solar|Panels|600|600|
|Weddings and|Funerals|200|250|
|Fundraising|500|0|
|Investment|Income|70|68|
|Deposit|Interest|250|249|
|Miscellaneous|500|285|
|2.120|1,452|
|TOTAL|REGULAR|INCOME|£42,120|43,751|
|EXPENDITURE|
|National|Ministry and|Mission and|Wider Work|
|Giving|to Grow|24,565|32,362|
|Less|Transition|Funding|0|-1,995|
|Less|Stipend|Endowment|Income|-3,120|-2,504|
|Less|Glebe|Rent|Income|-232|-150|
|Presbytery|Dues|1,233|1652|
|22,446|29,365|
|Local|Staffing|Costs|
|Travelling|Expenses|1,000|1,166|
|Telephone &|Postages|1,000|831|
|Pulpit|Supply|220|109|
|Organist|Fees|4.000|3,965|
|6,220|6,071|
|Building|Costs|
|Fabric|Repairs|and|Maintenance|2,000|1,286|
|Heating|and|Lighting|5,500|4,485|
|Manse|Expenses|500|3,777|
|Manse|Council|Tax|3,600|3,274|
|Organ|200|189|
|11,800|13,011|
|Other|Local|Costs|
|Cost|of Generating|Funds|260|264|
|Congregational|Organisations|0|0|
|Advertising,|Stationery,|Copying|1,500|1,790|
|Other|Expenses|2,900|1,213|
|4,260|3,267|
|TOTAL|REGULAR|EXPENDITURE|£44,726|51,714|
|SURPLUS|FOR THE YEAR|£2,606|-7,963|
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