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2025-09-30-accounts

APPENDIX 1

OSC r

Period start date Period end date Day Month Year Day Month Year From 01 10 2024 To 30 09 2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Other names charity is known by Registered charity number

SC006870 The Lodge Pitfour Mintlaw Peterhead Postcode AB42 4JQ

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Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
1 Wilma Forsyth Treasurer
2 Margaret Calder To 01/05/2025
3 Jane Gunn
4 Ann Fraser
5 Andrew Whyte
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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1

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name Dates acted if not for whole year
Margaret Calder October 2024 to 1stMay 2025

Structure, governance and management

Type of governing document The church uses the legal form or structure incorporated into our Constitution which defines us a religious charity.

Trustee recruitment and appointment Trustees are appointed under the Charities and Trustee Investment (Scotland) Act 2005 and are responsible for the overall management of the charity which is the Diocese.

Objectives and activities

Objectives and activities
Charitable purposes
Summary of the main activities
in relation to these objects
The Charge is established for exclusively charitable purposes,
primarily for the advancement of religion and to provide public
benefit.
The advancement of religion.
To offer a regular church service and place of worship to all
members, residents of the surrounding area and any visitors.

2

APPENDIX 1

Achievements and performance

Summary of the main achievements is in New Pitsligo, a small village in the of the charity during the financial Buchan area of Aberdeenshire. The Church is a listed granite period building situated on the High Street in the centre of the village. Although small in number, we still have weekly services but now Rev M Blake comes on the 1[st] Sunday of the month to take a service at 6pm. We also host events like the Visual Arts, coffee mornings and Adventchur In December we have a carol service with the school choir taking part and the first Friday in March we always host The World Day of Prayer.

Financial review

on reserves
Details of any deficit
Donated facilities and services (if any)
The current committee members have examined the requirements
for reserves and consider that we do have adequate resources in
place to allow for the charity to maintain its current activities and
continue to offer services for the foreseeable future.
n/a
n/a

3

APPENDIX 1

Other optional information

Declaration

Signature(s) Wilma Forsyth Full name(s) Wilma Forsyth Position (e.g. Chair) Treasurer Date 30/06/26

4

Page 5

SC006870

ST JOHN'S EPISCOPAL CHURCH STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING RECEIPTS AND PAYMENTS ACCOUNT) FOR YEAR ENDED 30 SEPTEMBER 2025

RECEIPTS
Notes
Grants
Donations
Receipts from Fundraising Activities
Receipts from Charitable Activities
Investment Income
Total Incoming Resources
PAYMENTS
Donations
Payments relating directly to Fundraising Activities
Payments relating directly to Charitable Activities
Governance Costs - Independent Examination
Total Resources Expended
Net Incoming / (Outgoing) resources for Year
Total Funds at 1 October 2024
Total Funds at 30 September 2025
Restricted
Unrestricted
Funds
Funds
£
£
1,968
-
-
3,360
-
869
-
-
-
6,040
1,968
10,269
-
-
-
-
-
9,893
-
-
-
9,893
1,968
376
1,061
21,877
3,029
22,253
Total
Funds
2025
£
1,968
3,360
869
-
6,040
12,237
-
-
9,893
-
9,893
2,344
22,938
25,281
Total
Funds
2024
£
-
639
1,429
7,808
-
9,876
-
-
26,999
-
26,999
(17,123)
40,061
22,938

The statement of financial activities includes all gains and losses in the year. The above receipts and payments are all unrestricted funds.

Page 6

SC006870

ST JOHN'S EPISCOPAL CHURCH STATEMENT OF BALANCES AS AT 30 SEPTEMBER 2025

Balance at Bank at 1 October 2024
Surplus/(deficit) for the year
Balance at Bank at 30 September 2025
Total
Total
Restricted
Unrestricted
Funds
Funds
Funds
Funds
2025
2024
£
£
£
£
1,061
21,877
22,938
40,061
1,968
376
2,344
(17,123)
3,029
22,253
25,281
22,938
Bank Balances as at 30 September 2025:
Account *920_
_Account
269_
_Account
**661

16,777.79
(unrestricted)
6,333.82
(restricted)
2,169.83
(unrestricted)
25,281.44
Investments
Scottish Episcopal Church
Units
Restricted
49N001 Building
1,019
49N002 Scott Legacy
1,929
49N003 Fabric
276
49N004 A Shand Trust/Interior Fabric
276
Unrestricted
48N003
2,389
Total Unit Trusts Value
Shareholdings
Lloyds Banking Group
6,293
Total Share Value
Total Asset Value
Scottish Episcopal Church investments
Unrealised Gain in Year
Lloyds Banking Group
Unrealised loss/gain in the Year
2025
Market Value
Book Value
Units
33,947
11,898
1,019
64,263
23,247
1,929
9,195
3,574
276
9,195
3,722
276
79,587
24,931
2,389
196,186
67,373
3,639
-
6,140
unable to verify at time of examination
199,825
225,106
26,174
unable to verify at time of examination
2024
Market Value
31,085
58,846
8,420
8,420
63,242
170,012
3,639
159,534
199,594
23,753

The financial statements were approved by the Board of Trustees on.. 30th June 2026 and were signed on its behalf by:

Wilma Forsyth

Trustee

Page 7

SC006870

ST JOHN'S EPISCOPAL CHURCH NOTES TO THE ACCOUNTS FOR YEAR TO 30 SEPTEMBER 2025

Nature & Purpose of Funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds received through grant funding are used in accordance with the terms and conditions set by the funder.

Trustee Remuneration & Expenses

No remuneration or expenses were paid to any charity trustee or person connected to a trustee in this period.

Notes

Notes
2025 2024
Receipts £ £
Donations 1,845 639
Donations/Collections 1,515 1,702
Laurie Fund 1,968 -
Fundraising 869 1,429
Miscellaneous - 800
Investment Income 6,040 5,306
12,237 9,876
Payments
Heat & Light 3,315 5,146
Insurance 3,967 5,482
Diocese 2,326 2,407
Repairs & Maintenance 167 688
Architect 30 720
Tree Cutting - 12,516
Church Expenses 50 40
Bank Charges 38 -
9,893 26,999

Report to the Trustees of Registered charity number SC006870 on the accounts of the charity for the period 1 October 2024 to 30 September 2025 set out on pages 5-7.

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) 2005 Act 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, I do not express an audit opinion on the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention other than that disclosed below

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

  4. have not been met, or

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

The matter that has come to my attention is that, in the course of my examination of the accounting records of the charity, it was noted that full records relating to the Lloyds Banking Group shareholdings were not available. This has led to the accounts not being updated with the current share value for the period. The Trustees continue to seek clarification on this matter and have provided evidence that the shares are still held as they are in receipt of related investment income for the period.

Signed: Jacquie Milne Date: 30 June 2026 Designation: AVA Finance & Administration Manager Address: Aberdeenshire Voluntary Action PO Box 18706, Peterhead AB42 9BA