The Church of Scotland
Aberdour Parish Church
RECEIPTS AND PAYMENTS ACCOUNTS
Congregation No:342006
Charity No: SC 007197
Receipts and Payments
Year ended 31 December, 2025.
Reference and Administrative Information
Charity Name: Aberdour Parish Church Charity Registration Number: SC 007197 Congregation Reference No: 342006 Contact Address: Mrs Sheila B. Duguid 6 Elphin Street New Aberdour Fraserburgh, AB43 6LH
The contact address shown should be the same as that held by OSCR
Trustees
List all trustees who served at any time during the year up to the date of signing the accounts.
List Kirk Session members separately from Congregational Board members. Where a Kirk session member is also a Board member then that person need only be listed once.
Kirk Session Congregational Board Ruth Mackenzie Janet Brydson Graeme Bruce Wilma Coull Duncan Chapman Sheila Duguid Bryan Coull Mary Merry Gordon Duguid Irene Stephen Allan Morrice Ruth Reekie Jane Smith Sheila Thomson
Principal Office-bearers
Minister: Vacant Charge Interim Moderator Miss Ruth Mackenzie Session Clerk Jane Smith Clerk to the Board: Jane Smith Church Treasurer: Sheila Duguid Independent Examiner Mrs Lesley Paterson
38 Main Street, New Byth, Aberdeenshire, AB53 5XD
Bankers
Bank of Scotland, Fraserburgh Branch, Seaforth Street, Fraserburgh, AB43 5BB
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 (or Deed of Constitution (Unitary Form)).
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congregational Board 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 the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting.
Organisational Structure
The Congregational Board is chaired by the Minister/Interim Moderator and meets approximately five to six times in a year. As we are a small congregation the Congregational Board acts as our Finance and Property Committees. The Kirk Session which meets approximately six times a year is responsible for spiritual affairs within the church.
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 acknowledges a 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.
In addition to regular Sunday worship we hold occasional evening and family services e.g. Harvest and Easter. At Christmas time we have a Carols Round the Christmas Tree in the village which includes the Salvation Army Band followed by a Church service. In 2025 we had a collection for the Poppy Appeal which was extremely well supported.
Trustees’ Annual Report (cont) Year ended 31 December, 2025
Achievements and Performance
We have a small singing group within the congregation who take part in various services throughout the year and have been asked to entertain at other churches in the area. A Worship Group was formed in 2022 and they have taken one service per month through the year also members of the congregation are willing to do the readings on Sundays.
Financial Review
The principal sources of income are Gift Aid and Free Will Offerings.
Reserves Policy
The policy is to hold approximately four months work of expenditure in the General Fund to be used to cover regular monetary commitments such as Buildings and Public Liability Insurance costs, Heating and Lighting, etc. Money in the Fabric and Reserve Fund is used as working capital to meet any imediate financial outlays likely to arise e.g building maintenance costs.
The Revenue Account held in deposit with the General Trustees in Edinburgh can be accessed if need be. This fund however, is left to generate a small amount of interest which is used to meet ongoing maintenance costs.
Aberdour Parish Church Receipts and Payments Account Year ended 31 December, 2025
| Receipts Note Donations 3 Legacies Activities for Generating Funds Bank & Deposit interest Investment income Rental of premises Sale of assets - Investment Collection for Poppy Appeal Turkey Syria Earthquake appeal Christian Aid & RNLI Refund of Pulpit Supply & Travel Exps. Other Receipts Grants Received Listed Places of Worship VAT refund Transfer from Consolidated Fabric Fund Total Receipts Payments 4 Costs of generating funds Charitable activities Governance costs Purchase of Investments Total Payments Transfers Excess of Receipts over Payments for the year before transfers Excess of Receipts over Payments for the year |
Unrestricted Funds 2025 £ 9358 740 9 10107 0 63 0 0 1696 0 0 0 0 11866 78 10876 10954 912 912 |
Restricted Funds 2025 £ 318 1 319 0 8 0 0 0 327 399 399 -72 -72 |
Total 2025 £ 9676 740 10 10426 0 63 0 0 1696 8 0 0 0 |
Total 2024 £ 8607 0 16 |
|---|---|---|---|---|
| 8623 0 370 0 0 1086 0 0 0 0 |
||||
| 12193 | 10079 | |||
| 78 11275 11353 840 0 840 |
75 13542 |
|||
| 13617 | ||||
| -3538 | ||||
| -3538 |
Aberdour Parish Church Statement of Balances
Notes to the Accounts
- Trustee Remuneration and Related Party Transactions
No trustee received any remuneration or reimbursement 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.
- Movements in Funds
| Movements in Funds entered into by the charity during the year. |
Movements in Funds entered into by the charity during the year. |
Movements in Funds entered into by the charity during the year. |
||
|---|---|---|---|---|
| At 1 Jan 2025 Receipts £ £ Unrestricted funds General Fund 1883 11857 Fabric & Reserve Fund 1187 0 Chapman Trust 847 8 Sunday School Account 267 0 Childrens Xmas Treat Fund 55 1 4239 11866 Restricted funds Bruce Bequest & Burnett Fund 3067 318 Findlater Trust 167 0 Sutherland Mission Fund for Church Purposes 19017 9 22251 327 Endowment funds Total funds 26490 12193 |
Payments £ 10929 25 0 0 0 10954 399 0 0 399 |
At 31 Dec Transfers 2025 £ £ 0 2811 0 1162 0 855 0 267 0 56 0 5151 0 2986 0 167 0 19026 0 22179 |
||
| 26490 | 12193 | 11353 | 0 27330 |
Purposes of Designated Funds
General Fund: The Trustees have set aside for the general running of the church.
Fabric & Reserve Fund: The Trustees have set aside funds for the maintenance of the Church property and to supplement the General Fund.
Chapman Trust: The Trustees have set aside funds for church purposes.
Sunday School Account: This fund is frozen in the hope of the Sunday School resuming at a future date Childrens Xmas Treat Fund: This fund is used to give the children a small treat at Christmas time. Purposes of Restricted Funds
Bruce Bequest & Burnett Fund: This is a fund to distribute to the needy of the parish. Findlater Trust: This fund is used for the upkeep of St Drostan's Well at Aberdour Beach.
Sutherland Mission Fund for Church Purposes: This fund is for church purposes in Aberdour Church.
| 3. Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Other Offerings, Donations etc 4. Analysis of Payments Costs of generating funds Investment Managers’ fees Offering envelopes Charitable activities Giving to Grow Contribution Presbytery dues Minister's Phone Minister's Travel Expenses Pulpit Supply’s Travel expenses Ministerial Assistance Pulpit supply Other staffing costs Fabric repairs & maintenance Klaxon & Fire Blanket Manse Mutual expenses Heat and light Insurance PAT Testing Boiler Service Organ & music (CCLI) Printing, stationery and postage Fire Extinguishere & Service Bank Charges New Hoover Web Address & Hosting Other expenses Poppy Appeal |
Unrestricted Funds 2025 £ 2344 3448 1720 1534 312 9358 78 78 1298 398 0 0 652 0 3100 0 619 0 0 1851 1817 0 184 100 85 371 25 149 72 92 63 10876 |
Restricted Funds 2025 £ 318 318 0 399 399 |
Total Total 2025 2024 £ £ 2344 2338 3448 2748 1720 1469 1534 1693 630 359 |
Total Total 2025 2024 £ £ 2344 2338 3448 2748 1720 1469 1534 1693 630 359 |
|
|---|---|---|---|---|---|
| 9676 0 8607 |
|||||
| 78 78 1298 398 0 0 652 0 3100 0 619 0 0 1851 1817 0 184 100 85 371 25 149 72 491 63 11275 |
75 | ||||
| 75 | |||||
| 1301 335 0 0 815 0 5050 0 631 70 0 1857 1969 55 48 149 260 0 0 0 96 536 370 |
|||||
| 13542 |
Governance costs
Independent examiner’s fees
Other payments
Purchase of assets Purchase of investments
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. For the year under review the minimum stipend was £32433 and the maximum stipend (in 5th and subsequent years of service) £39856.
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| 6. | Collections for Third Parties | ||||
| Poppy Appeal | 63 | 70 |
- 7 Aberdour Church does not own the Church and it does not have a Manse or Hall.
Fabric expenditure e.g. normal repairs and maintenance are charged to the General Fund; extraordinary repairs and 8 improvements are met from the Fabric Fund.
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| CAPITAL ACCOUNT | ||
| Credit Balances held at 31 December at cost | 21531 | 21531 |
| Market Value of Balances at 31 December | 33045 | 31523 |
| REVENUE ACCOUNT | ||
| Credit Balance at 31 December | 3759 | 2326 |
| TEMPORARY ACCOUNT | ||
| Balance at 31 December | -3000 | 0 |
Notes
1. If any of the above lines do not apply to your congregation for both of the years being reported then they can be removed from the note.
2. The note only requires the year end figure for each year to be shown. Detailing the movements is not necessary but can be shown as additional disclosure if considered appropriate.
3. The note only requires the year end figure for each year to be shown. Detailing the movements is not necessary but can be shown as additional disclosure if considered appropriate.