CHARITY REFERENCE NUMBER SC 006433 ST. NINIAN'S EPISCOPAL CHURCH, DUNDEE ACCOUNTS FOR THE YEAR ENDED 31" August 2025
SCOTTISH EPISCOPAL CHURCH- DIOCESE OF BRECHIN ST NINIAN'S CHURCH- DUNDEE INCOME AND EXPENDITURE ACCOUNT-YEAR ENDED 31 AUGUST 2025 Note 2025 2D24 INCOME Congregational and voluntary Investment 57,163 121 2C),316 other Income 720 1,530 11,010 32,862 Property revenue 23,355 81.359 EXPENDITURE Provincial & Diocesan quota Clergy cost Property expenses Church expenses Administrative expenses Charitable expenditure 4,848 27.366 27,968 1,332 550 3,043 4.467 11,746 1,452 665 10 1,251 63.315 686 22,059 SURPLUSI (DEFICIT) FOR YEAR
SCOTTISH EPISCOPAL CHURCH- DIOCESE OF BRECHIN ST NINIAN'S CHURCH- DUNDEE BALANCE SHEET- 31 AUGUST 2025 Note 2025 2024 CURRENT ASSETS Current account Fabric account Youth account 33,608 25,153 3,592 40,934 461 2,914 NET CURRENT ASSETS 62.353 44,309 NET ASSETS 62,353 44,309 Representing:_ FUNDS AND RESERVES Unreslricted General Designated Fabric fund Designaled Youth fund 58,300 461 3,592 40,934 461 2,914 62,353 44,309 {Signed) Treasurer (Signed) Secretary Dated ¥J*>tr 202g
SCOTTISH EPISCOPAL CHURCH- DIOCESE OF BRECHIN ST NINIAN'S CHURCH- DUNDEE NOTES ON ACCOUNTS- 31 AUGUST 2025 1. ACCOUNTING POLICIES a) Investments held beneficially are stated at cost. Endowment inveslments granting righls lo income only, are excluded from the balance sheet. b) These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investmenl (Scotlandl Act 2005 and the Charities Accounts (Scolland) Regulations 2006 las amended). c) Unrestricted funds are diwded into general funds and designated funds, use of the latter being governed by the Vestry. Restricted funds are funds subject lo specific conditions imposed by the donor or related trust. 2. CONGREGATIONAL AND VOLUNTARY INCOME 2025 2024 General collections Free will offerings Donations- general Donations- youth group Tax recovered Fund raising functions Grants 10,351 1.685 1,610 1,639 3,151 210 10,206 1,981 290 1,196 3,669 38,517 2,974 57,163 20,316 The grants were as follows., Dean's allowance £1,415 Stipend £16,494 Green Energy Upgrade £20,608 3. INVESTMENT INCOME Bank Interest- General 121 121 4. OTHER INCOME Sundry 720 1,530
SCOTTISH EPISCOPAL CHURCH - DIOCESE OF BRECHIN ST NINIAN'S CHURCH- DUNDEE NOTES ON ACCOUNTS- 31 AUGUST 2025 5. PROPERTY REVENUE 2025 2024 Hall letting House let 6,555 16,800 23,355 8,210 2,800 11,010 6. CLERGY COSTS Clergy Slipend Cl8rgy Pension Clergy Housing Travel & Other Expenses 16,494 5,684 5,000 188 2.749 885 833 27,366 4,467 7. PROPERTY EXPENSES Church Insurance 1,676 3,222 15,342 2,337 -195 1,704 5,091 Church - Repairs & Mainlenance Church - Green Ener9y upgrades Church - Heal and Light Council lax refund Let property repairs Professional fees re house let 3,382 902 3,167 2,419 27,968 667 11,746 8. CHURCH EXPENSES Cleaning Worship costs Other expenses 731 837 601 615 1,332 1,452 9. ADMINISTRATIVE COSTS Audit fee 432 396 Sundry 118 269 550 665
SCOTTISH EPISCOPAL CHURCH - DIOCESE OF BRECHIN ST NINIAN'S CHURCH- DUNDEE NOTES ON ACCOUNTS- 31 AUGUST 2025 10. CHARITABLE EXPENDITURE 2025 2024 Donations 290 961 Youth expenditure Crisis Grants 686 1,251 686 11. Bank Balances 2025 2024 Current account Fabric account Youth account 33,608 25,153 3,592 62,353 40,934 461 2,914 44.309 12. COMMITMENTS There were commitments at 31 August 2025 relating to the cost of the Green Energy upgrades amounting 10 £15,175 (2024- NIL).
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEE DUNDEE OF ST. I report on the financlal statements of the Charlty for the year ended 31¥1 August 2025. Res ective res onsibilities of trustees and examiner The Charlty's trustees are responsible for the preparation of the financlal statements In ar¢ordanGe with the term$ of the Charities and Trustee Investment Iscotland) Act 2005 and the Charltles Accounts (Scotlandl Regulatlons 2006. The Charlty trustees con51der that the Budit Yeryuirement of Regulatlon 10I1llal to Icl of the Accounts Regulatlons does not apply. It is my responslbllity to 8xamlne the fln8nclal statements requlred under sectlon 44101{cl of tho A¢t 8nd to State wheth8r partlcular matters have come to my attentlon. Basis of inde endent examiner'5 Statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulallons 2006. An examlnatlon Includès a review of the accounting records kept by the Charity and a comparlson of the financlal statements presented wlth those records. It a15Q Includes conslderatlon of any unusual Items of dlsclosures In the flhanclal statemeMt5, and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provldg all thv gvld0nGg that would be requlred In an audlt and consoquenlly we do not express an audlt oplnlon on tlie vlew glven by the flnanclal statements. Inde elldent examlnerfs statement In the coursè of my èxamination. no mattèr has come to my attention. whlch glves me rea8onable cause to belleve that In any mater181 respect the requlrements: to keep accountlng records accordance wlth Sectlon 44{11 of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare financial statements which accord with the accountlng record5 and comply with Regulation 8 of the 2Q06 Accounts Regulatlons have not been met, or to whlch, in my opinion, attention should be drawn in order to 8nable a proper understanding of the financial 5tatement5 to be reached. Alison Wilson. C.A, BK Plus Limited Chartered Certified Accountants 144 Nethergate Dundee DD14EB Date IIELK aols