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