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← St Andrews Episcopal Church: Brechin

2025-08-31-accounts

Scottish Charity No: SC007909

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St Andrew’s Scottish Episcopal Church: Brechin

Annual Report and Accounts for the year ended 31st August 2025

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St Andrew’s Episcopal Church: Brechin Known as: St Andrew's Scottish Episcopal Church

Annual Report and Accounts for the year ended 31st August 2025

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||||||| |---|---|---|---|---|---| |Contents|Page| |Reference and|administrative|information|‘|2| |Vestry|Report.|3-7| |Independent|Examiner’s|report.|8| |Statement|of|Receipts|and|Payments.|9| |Statement|of Balances|10| |Notes to|the|accounts.|11-12|

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St Andrew’s Episcopal Church: Brechin

Reference and Administrative Information

Church Address: St Andrew’s Church, Argyll Street, Brechin, DD9 6JL Principal Office Address: c/o Treasurer 86C Montrose Street, Brechin, DDg 7DF Scottish Charity No: $C007909

Charity Trustees

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Elizabeth Matheson Secretary / Lay Rep/ Rainbow/Explorers James Cleves Treasurer Elizabeth Howson Explorers Leader/Soup Initiative Gillian Henderson Treasurer Asst.Rainbow/Soup/Explorers Helen Christie PVG Representative George Watson Property Convener ; Bridget Birkbeck Soup Imitative

Ministry Team

Bankers (Church Account)

(Explorers)

Independent Examiner Mrs Angela Haig CA, CTA EQ Accountants Limited Westby, 64 West High Street Forfar, Angus DD8 1BJ

Report of the Vestry (Trustees’ report)

For the year ended 31 August 2025

As the Charity Trustees of St Andrew’s Church, the Vestry presents its report and accounts for the year ended 31 August 2025. The report and accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed. The Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of : Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.

Structure, governance, and management

St. Andrew's Church is an unincorporated association, governed by a constitution adopted in 2009. For the purposes of charities law, the members of the Vestry are the charity trustees of the Church. The Church is a member congregation of the Diocese of Brechin in the Scottish Episcopal Church. The Bishop of Brechin has pastoral oversight of all congregations within the diocese, and all congregations are subject to the canon law of the Scottish Episcopal Church.

The members of the Vestry normally hold office for three years and are elected at the annual general meeting by the constituent members of the congregation (i.e., those members of the congregation who are on the Communicants Roll and are 16 years old and upwards).

The Lay Representative and Alternate Lay Representative, who represent the church at diocesan synod, are elected annually by the lay members of the congregation at the annual general meeting. The Lay Representative is a full member of the Vestry during his/her term of office.

The Vestry Secretary and Treasurer are appointed by the Vestry.

The Rector (or Priest in Charge) is appointed by the Vestry and the Bishop of the diocese.

Day to day management is delegated to the ministry team with the Vestry authorising policy relating to temporal affairs and appointing staff. The Rector (or Priest in Charge) is responsible for the spiritual affairs of the Church and delegates aspects of the Church's operations to the ministry team.

The Vestry continue to share a “Rector” with Montrose and Inverbervie Episcopal churches, whilst remaining as separate Charities for Accounting and Vestry purposes.

In addition to attending a short induction session all new Vestry members are provided with a copy of “Guidance for Charity Trustees” issued by the Office of the Scottish Charity Regulator when appointed.

The Vestry reviews on a regular basis the major risks to which the Church is exposed, and systems or procedures are being established to manage those risks.

Objectives and activities

The purpose of the Charity is the advancement of religion and to provide public benefit. The objectives of the Vesiry are to advance the mission of the Christian church, through worship, service, and fellowship. These objectives are carried out through mission and pastoral activities. The principat activity of the Church is public worship in word and sacrament and the furtherance of the Kingdom of God.

The Church manages a church hail which is used both by church and community organisations. It also runs a project, The Rainbow Charity Shop, which sells second-hand goods and employs a part-time Manager to organise the volunteers. The church also facilitates The Brechin Soup Initiative and the Brechin Explorers Group in the Church Hall.

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In carrying out its objectives, the Vestry depends upon the contributions, both human and material, of many volunteers from the congregation. Activities carried out include contributions of preparatory work to and during worship, service on sub-committees and through group activities. Also, the maintenance of premises and fabric, and a variety of pastoral and social activities. These contributions are all highly valued and all members of the congregation are encouraged to, and many do, participate in them.

Achievements and performance

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This year church members have been busy raising funds for the ever-increasing costs of running the church. We have held Car Boot Sales, Concerts and two children’s parties, which have also involved members of the local community and parents of the schoolchildren.

The Brechin Soup Initiative have been active delivering soup on a weekly basis, to the needy of the community and providing four Community Lunches with entertainment throughout the year.

The Explorers Group has also been active with outings and has received help from parents, some of whom have now a PVG cover.

Most of the Sunday Services were held in the church, with just a few changed to the Church Hall from New Year until Palm Sunday to reduce the heating costs and keep the congregation warmer.

Our weekly News Sheet (Digest) continues to be distributed to ail members of all three churches, either by email or in the post. It was felt important that we continue with this connection out with those attending the churches.

Revd Jim Benton-Evans continues to be Rector of St Andrew’s Church Brechin, along with St Mary's & St Peter’s Church Montrose and St David’s Church Inverbervie.

The Stipend and Pension is shared 50/50 between St Andrew’s Church Brechin and St Mary & St Peter’s Montrose with St David Inverbervie being part of the Montrose portion, as it is a small church. They remain as three separate Charities with responsibility for their own Accounts. The monthly Priest's Expenses are received and paid for by the Brechin Treasurer (from St Andrew's Church Account) and shared accordingly with the Montrose/Inverbervie Churches.

The linked churches are working well and we share activities, and friendships, when we can.

The Buildings Group has continued with the general maintenance of the Church, Rainbow Shop, Church Hall, and Rectory.

Church Grounds — Angus Council have continued to cut the grass around the Church Building r for the adjacent Primary School children to access school buses in Argyll Street. Church members have donated hedge cutting costs.

The new Property Convener has organised the clearing and tidying of the trees surrounding the Church.

The Rainbow Charity Shop — The Shop windows and the changing room have been re-vamped and lighting improved.

The Ministry Group

Sharing ministry across three charges is always challenging, but with the support of a dedicated lay team and the valued assistance of Fr Paul McClaren-Cook and Rev Mike Harris, we are able to offer a priest to celebrate the Eucharist three Sundays out of four, with the other Sunday being a service led by a licensed Lay Worship Leader.

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We are developing strong ecumenical links with Brechin & Farnell Church of Scotland and have this had held two joint Sunday services with them, with more planned. The contact with Maisondieu Primary School is ongoing and increasing, and there has been an after-school Electronic Music club offered at JARS. The Rector will be taking a sabbatical in the summer of 2026 and arrangements are in hand for full ministerial cover during that period.

Brechin Soup Initiative

. The Brechin Soup Initiative has been serving people in Brechin since the Covid pandemic. its purpose is to provide a service to local people and friendly interaction with volunteers delivering fresh, nutritional soup to people's doors, frozen prior to delivery. This initiative is particularly of relevance to those experiencing loneliness and/or social isolation; food poverty and/or living with mental health and wellbeing issues. We have a weekly distribution to over 150 people. We also hold quarterly community lunches at the Cathedral Hall here in Brechin, to increase opportunities for community inter-action for local people. This includes occasional visits from speakers and a variety of entertainment. We currently have funding from the National Lottery Community Fund until the latter part of 2026 and have around 20 volunteers.

We are also developing the project through the schools, from an educational perspective. This | involves volunteers delivering cooking lessons, the results of which the children take home along : with ingredients to make it again with their parents. This is funded by Enable Works. : The project is intended to run on as long as it is required and appreciated by the community. | Publicity for the project takes place through the Brechin Soup Initiative Facebook page; local ) posters; the publication 'DD9' and through personal recommendation. There is a committee that | meets each month, and local people are invited to make comments to those delivering the soup :, : andCommittee.through Facebook. Revd Mike Harris was voting in as the new Chairperson by the BS!

Brechin Explorers’ Club

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This has been a busy year with an average attendance of 27 children weekly. We continue to meet in St Andrew's Hail straight from school. Children joined the congregation with their parents for a Christingle Service and a pre-Easter Service in church. We continue to offer a range of activities each week but always have a teaching input. This year we had a focus on the story of Joseph culminating in an outing to ‘Joseph’ at the theatre, which was really enjoyed by those who attended. We also hada trip to a farm where the children fed the animals and petted sheep and goats.

Last November. and in December we had two special Community events, a Light Party as an alternative to Hallowe’en with a definite Christian theme and a Christmas disco. Both attracted a large number of primary children.

We have several new adult volunteers who have had a PVG disclosure. This is most helpful and encouraging.

The Rainbow Shop - We have a new Manager from December 2024 who has transformed the shop interior and replaced the shop counter. During the vacancy some of the volunteers came in for extra hours to help sort through the stock and keep the shop open for customers. But some daytime openings were reduced, and this had some slight reflection on the Sales figures.

Since the Summer sales have picked up we have almost achieved a similar amount of Fund Raising as last year.

It was agreed at the AGM in December 2015 that 5% of annual shop surplus funds should be distributed to Local charities. This year we were able to donate £500 to the Brechin BRAVO for Xmas Lights, £500 to the Brechin Community Garden and £500 to the 2"4 Brechin Brownie Pack. This leaves £923.53 remaining for allocating. The Trustees have the final decision upon where donations will be gifted, and it shal! be on the Agenda for 2026.

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This allocation came about in response to the excellent amount of donations received from the local people of Brechin.

Financial Review

Results

Income ~ Our regular offering income has slightly increased upon last year. Fundraising income has increased, Hall Lets and Bank Interest have also increased.

Expenditure — Maintenance and Heating costs have not been so high this year.

A drawdown of £16,000 was required from the reserved funds held within the Scottish Widows Charities Aid Foundation Account, leaving us a General Church Fund Reserve of £13,215.05

A total of £13,700 was transferred across from the Co-operative Rainbow Shop Account to the Co-operative Bank Church Account to cover general running costs.

Rainbow Charity Shop Account holds £923.53 as 5% of profits to be allocated.

We have kept the Brechin Soup Initiative, and the Explorers Group Bank Accounts separate and restricted for practical purposes with grants and fundraising.

Restricted Reserves

A Church Restoration fund set-up in 2017 is £3,157.30 held within the Scottish Widows Account.

Reserves Policy

The Vestry have been operating on an annual budget basis, transferring sufficient funds to meet the annual cash flow requirements.

This year we have been operating by transferring funds from both the Rainbow Shop and the Scottish Widows Reserves Account, to take up the shortfall.

Investment Policy

We hold reserved funds in a Scottish Widows, Charity Aid Foundation 90 Day Account, to maximise interest received on surplus funds. We do not have any further investments.

Insurance Policies

The Church and Hail are covered by the Parishguard Ecclesiastical Insurance Group. The Rectory is covered by AVIVA.

The Rainbow Charity Shop is covered by AIG, arranged through Simply Business.

Plans for Future Periods

Due to diminishing funds, the Trustees have had the Church Rectory and the Church Hall valued with a consideration of selling these properties to keep the Church building operating and improve the heating system within the building.

The Trustees felt that the church with its beautiful architecture was attracting the community for a variety of events. And they wish to concentrate on upkeeping this building for the future of the area.

Disabled Access

The church has disabled access into and within the building and operates a loop hearing system. We also have a toilet suitable for accessibility use in both the church and hall.

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Statement of Responsibilities of Members of Vestry

Charities Law requires the persons concerned in the management or control of every recognised body te prepare accounts for each financial year which give a true and fair view of its state of affairs and of its results for that period. In preparing those financial statements the members of the Vestry are required to:

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! church* Preparewill thecontinue accountsin operation on the going concern basis unless it is inappropriate to presume that the : The members of the Vestry are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Church and to enable them to || Vestryensure arethat alsothe financialresponsiblestatementsfor safeguardingcomply withthetheassetsrelevantof thelegislation.church andThe hencemembersfor oftakingthe | reasonable steps for the prevention and detection of fraud and other irregularities.

Conclusion

In conclusion, the Vestry wishes to thank all members of the Congregation who help in so many : ways in carrying on the work of the Church, without whom nothing would be possible. 7 FOR AND ON BEHALFOF THE VESTRY

Gillian Henderson . Vestry Treasurer...CMe. endorser. ....-Date,.0.\, o3| 26. Trustee Abr aoet..A Meth S09. oe ennnenDate. 2! 223. | loon

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| BrechinIndependent Examiner's Report to Trustees of St. Andrews Episcopal Church

| report on the accounts of the charity for the period ended 31 August 2025 which are set out on pages 9 to 12.

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 Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 | do not express an audit opinion on the view given by the accounts.

Independent Examiner's statement

In the course of my examination, no matter has come to my attention

  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 9 of the 2006 Accounts Regulations

have not been met, or

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

¢ en Angela Haig, CACTA ~- EQ Accountants Limited Westby 64 West High Street Forfar Angus DD8 1BJ

Date: 03/03/2026

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St Andrews Episcopal Church Brechin Scottish Charity No: SC007909 Receipts and Payments For the year ending 31 August 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |RECEIPTS|Note|Restricted|Unrestricted|Year ended|Year ended| |Funds|Funds|2025|2024| |£|£|<|£| |Donations/|Grants/Stipend Grant|4|4,000.00|1,542.62|5,542.62|5,242.93| |Funeral/Wedding|Fees|5|250.00|250.00|470,00| |Fundraising| |Fund|day|late donations/Xmas|day lunch|gifts|6|5,191.97|5,191.97|2,082.57| |Receipts|from charitable|activities| |Church Collections|15,377.80|15,377.80|13,896.00| |Gift Aid|4,593.22|4,593.22|3,387.76| |Trading| |Rainbow Shop|Income|7|28,518.27|28,518.27|30,406.07| |Investment Income| |Scottish Widows CAF 90 Day|Interest|11|482.27|482.27|697.13| |Santander Rainbow Account|Interest|-|Hall|9|0.00|0.00|0.00|2.77| |Other|income| |Brechin|Explorers|Group|3,110.79|0.00|3,110.79|1,344.73| |Brechin|Soup|Initiative|14|25,235.97|0.00|25,235.97|16,297.15| |Hall|Let|12|4,703.00|4,703.00|3,196.00| |Refunds|Received|25.00|25.00|763.20| |Linked|expenses|received|from|Montrose/Bervie|Churches|3,163.46|3,163.46|9,011.10| |Soup|initiative|Insurance|contribution|1,100.00|1,100.00|1,226.79| |Charitable|Donations|10|180.00|0.00|180.00|480.00| |Total|receipts|32,526.76|64,947.61|97,474.37|88,504.20| |PAYMENTS| |Fund|Raising|Costs|6|156.88|156.88|596.00| |Trading.| |Rainbow Shop|Outgoings|7|15,670.03|15,670.03|16,886.58| |Cost|of|charitable|activities| |Rector| |Shared|Full|Stipend|+|Pension|19,237.08|19,237.08|23,558.13| |Travel,|Postage and other expenses|2,438.66|2,438.66|2,481.59| |Telephone/Internet|costs|1,462.21|1,462.21|1,245.51| |Supply|Priest|fees|and|Travel|costs|1,215.00|1,215.00|1,620.50| |Rector's|Allowances|350.00|350.00|350.00| |Rectory| |Heat and|light|0.00|0.00|117.60| |Repairs|and|maintenance|153.86|153.86|1,574.23| |Council tax and water|rates|2,529.08|2,529.08|2,662.78| |insurance|1,115.11|1,115.11|1,057.98| |Church| |Heat|and|Light|14,111.39|14,111.39|§,873.16| |Services and|Altar|244.60|244.60|60.26| |Property|Insurance|4,387.98|4,387.98|4,000.00| |Stationery &|Advertising|1,528.09|1,528.09|791.23| |Maintenance|-Buildings|&|Grounds|761.72|761.72|7,583.72| |Church Grant|- Joyful|Music|4,000.00|0.00|4,000.00|0.00| |Organ & Music|194.86|194.86|238.50| |Hall| |Heat and|light|12|2,649.07|2,649.07|3,555.56| |Repairs/Maintenance|12|2,367.40|2,367.40|1,503.65| |Hall|Insurance|12|4,000.00|1,000.00|1,229.22| |Other| |Diocesan Quota|13|3,943.98|3,943.98|6,797.00| |Donations|passed|to Accounts|0.00|0.00|420.00| |Brechin Soup|Initiative|11,242.75|0.00|11,242.75|7,597.87| |Brechin|Explorers Group|3,307.42|0.00|3,307.42|2,299.76| |Charity|Donations|10|130.00|0.00|130.00|151.15| |Bank Charges|49.36|49.36|37.05| |Utility Wrong|Direct|Debits|from|Corona|Energy|11|128.89|128.89|0.00| |Governance|costs| |Accountancy|/ Vestry Training|8|1,596.00|1,596.00|651.00| |Total payments|18,680.17|77,291.25|95,971.42|94,940.03| |Surplus/(Deficit)|for year|13,846.59|(12,343.64)|1,502.95|(6,435.83)| |Transfers|between|funds|(65.00)|65.00|0.00|0.00| |Surplus/(Deficit)|for the year|13,781.59|( 12,278.64)|1,502.95|(8,435.83)|

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St Andrews Episcopal Church Brechin Scottish Charity No: SC007909

Statement of Balances - As at 31st August 2025

Restricted Unrestricted Total Total
Funds Funds 2025 2024
£ £ £ £
Opening cash atbankand in hand 20,354.95 40,974.94 61,329.89 73,765.71
Surplus/(deficit) for the year 13,781.59 (12,278.64) 1,502.95 (12,432.82)
Closing cash atbank and in hand 34,136.54 28,696.30 62,832.84 61,332.89
Bank and Cash Balances
Co-operative Bank 50.00 11,833.73 11,883.73 7,276.25
Santander - Restricted Hall Account 0.00 0.00 0.00 0.00
Co-operative Bank - Rainbow Shop 0.00 3,647.52 3,647.52 4,499.28
Scottish Widows -CAF 90 Day Savings Account 3,157.30 13,215.05 16,372.35 32,421.71
Santander ExplorersAccount 4,487.79 0.00 4,487.79 4,684.42
Soup Initiative Bank of Scotland Account 26,441.45 0.00 26,441.45 12,448.23
Totals 34,136.54 28,696.30 62,832.84 61,329.89
Assets (unrestricted Fund) £ £
Heritable Property (Rectory) At MarketValue 31.08.25 190,000.00 70,000.00
Heritable Property (Church Hall) At MarketValue 31.08.25 40,000.00 0.00
RainbowShop At Cost 26,280.00 26,280.00
_256,280.00 96,280.00

Approved by the Trustees and signed on their behalf. om l\ MAecW 2OZbk

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Gillian Henderson - Treasurer
Ghac— Hewdesar,
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St Andrews Episcopal Church Brechin
Scottish Charity No: SC007909
Notes to the Accounts
For the year ended 31 August 2025
Note 1 Basis of Accounting -
TheStatedPractice:Accountingaccountsin the relevanthave beenandnotesReportingpreparedto theseunderbyaccounts, Charitiesthe historicalThepreparingfinancialcosttheir convention statementsaccountswithhavein itemsaccordance been recognised as preparedwith thein costaccordanceFinancial or transactionReporting with the value unlessStSt a ndardtementapplicable ofotherwise Recommendedto UK
and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102), the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotiand) Regulations 2006 (as amended)
Note 2 Nature and 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.
 The Trustees now maintain two unrestricted accounts (with the Co-operative Pic) for the
day to day running of the church, hall, rectory and RainbowShop.
 The Trustees now maintain one restricted account (with the bank of Scotiand) for the running of the Brechin Soup Initiative
The Trustees now maintain one restricted account (with Santander Bank uk plc) for the running of the Brechin Explorers Group
The Trustees Agreed to Donate 5% of the RainbowShop Annual Profits to Local Good Causes.
 The Trustees also maintain Scottish Widows Charities Aid Foundation 90 Day Saving Account.
Note 3 Related Party Transactions
The Churches insurance Policy (Ecclesiastical Churchguard/Haliguard/Rectory)
this includes Trustee Indemnity Insurance for ail Trustees.
Rectory insurance with Aviva
New Priest in Charge - Shared Ministry Link with Montrose/Inverbervie Churches
Shared 50% of Stipend/Travel/Expenses/Council Tax plus Rental Loss
2025
Note 4 Grants & Honorariums & Donations Received Restricted Unrestricted Total
£ £ £
SEC Mission Board Grant for Joyful Music - Rev J B-E 2,000.00 2,000.00
Diocese of Brechin Grant for Joyful Music - Rev J B-E 2,000.00 2,000.00
Stipend Transitional Grant Received 82.62 82.62
4,000.00 82.62 4,082.62
Donations Received
Coffee Fund donation for new Hall Boiler 400.00
Personal Church Members donation for Hall Boiler 1,000.00
Edzeli Visitors donation 60.00
1,460.00
Restoration Fund for Church Vestry
AmountCarried forwardheld from previous year 3,157.303,157.30 0.000.00 3,157.303,157.30
Xmas Day lunch Fund 2023 £ €
Funds Carried forward for Xmas Day 2024 786.00
Donations collected by Recotr and on the day 290.50
290.50
1,076.50
Less Expenses from 2024 Xmas lunch (146.18)
Total heid for future lunches 930.32
2025
Restricted Unrestricted Total
£ £ £
Note 5 Funeral/Wedding Fees
Wedding Fee - G & A Henderson 0.00 250.00 250.00
0.00 250.00 250.00
2025
Note 6 Fund Raising - Income Restricted Unrestricted Total
£ £ £
SeptNov 24CarCar Boot SaieBoot Sale 0.000.00 174.00158.21 174.00158.21
Brechin Open Garden's Scheme 2024 0.00 366.31 366.31
Concert tickets - Proseccos 0.00 2,054.50 2,054.50
Bum's Supper 0.00 800.00 800.00
Summer Fete 25 0.00 1,288.45 1,288.45
Xmas Day Donations 0.00 350.50 350.50
Fund Raising - Costs 0.00 5,191.97 5,191.97
Rainbow Shop Bin Bags 0.00 10.70 10.70
Xmas Day Lunch Printing + Table Settings 0.00 146.18 146.18
0.00 156.88 156.88
Note 7 Rainbow Charity Shop Income & Expenditure Account
Year Ending 31st August 2025 Unrestricted
Trading Account £
Total Income 28,518.27
Less Total Costs (45,670.03)
Total Raised 812,848.24
Co-op Bank Rainbow Shop Account
Opening Balance as at 01-09-2023 4,499.28
Add income to date 28,518.27
33,017.55
Deduct transfer to Church Account (13,700.00)
Deduct Shop Outgoings to date 15,670.03)
Closing Balance 31-08-2023 me 3047-52
2025
Note 8 Governance Costs Unrestricted
£
EQ Accountants- Year End Accounts 2022/23 816.00
816.00
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StAndrews Episcopal Church Brechin StAndrews Episcopal Church Brechin
Scottish Charity No: $C007909
Notes to the
Accounts
(Cont.)
2025
Note9 CharitableDonations Collected Sent
£ €
Bishops LentAppeal
Xmas PartyAbertour Childrens Trust		 50.00
130.00		 0.00
130.00
180.00 130.00
Rainbow ShopFunds held forDonating £
Bishops LentAppeal 50.00
Add 5% of 2024 Rainbow Profits 675.97
Total held for donations 31.08.25 725.97
Scottish Widows Charities Aid Foundation 90 Day Savings Account £ £ £
Note 10 Opening balance 1/9/23 32,421.71
Gross interestreceived 1/10/2024
interest withdrawal 02/10/2024		 (150.73) 150.73 32,572.44
32,421.71
Gross interestreceived01/01/2025
Interest withdrawal 02/01/2025		 (124.36) 124.36 32,546.07
32,421.71
Gross interest received 01/04/2025 114.33 32,536.04
Interestwithdrawal 01/04/2025 (114.33) 32,421.71
Early withdrawal charge02/04/2025
Withdrawal 03/04/2025		 (13.56)
(4,000.00)		 32,408.15
28,408.15
Earlywithdrawal charge 20/06/2025 (6.37) 28,401.78
Withdrawal 20/06/2025 (2,000.00) 26,401.78
Gross interest received 01/07/2025 92.85 26,494.63
Interestwithdrawal 01/07/2025 (92.85) 26,401.78
Withdrawal 22/08/2025
Withdrawal charge22/08/2025		 (10,000.00)
(29.43)		 16,401.78
16,372.35
Totalas at31/08/2025 £16,372.35
2025
Note 11 Hall Let £
Total incomefrom Rents 4,703.00
Qutgoings
Insurance
Gas & Electric
Maintenance		 (1,000.00)
(2,649.07)
(2,367.40)		 (6,016.47)
Cost to Church (1,313.47)
2025
Note 12 QuotaPayments £
Year 2024 Quota
Year 2025 Quota Paid up to31/08/2025		 Total Paid 834.00
_____ 3,109.98
3,943.98
2025
Note 13 Brechin Soup initiative £ £
Includedwithin in the Income and Expenditure is a grant received as detailed below.
Grant receivedfrom LotteryFunding
Action Funder Ltd		 18,120.00
5,000.00		 18,120.00
5,000.00
220.00

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