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 1. 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. 2. 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._