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The Church of Scotland

New Deer St Kane’s Church of Scotland

CONGREGATIONAL ACCOUNTS 2025

Congregation Ref No: 342034

Scottish Charity Number – SC007917

Number of Members on Roll – 198

RECEIPTS AND PAYMENTS ACCOUNTS

Trustees' Annual Report

Year ended 31 December 2025

The trustees present the annual report and accounts for the New Deer St Kane's Church for the year ended 31 December 2025

Reference and Administrative Information

Charity Name:

New Deer St Kane's Church of Scotland

Charity Registration Number: SC 007917

Congregation Reference No: 342034 Contact Address: Ardmorn Castle Road Maud Peterhead AB42 4RL

Trustees

Kirk Session

Congregational Board

Alasdair Brodie Anne Milne Anne Dickinson Andrew Elphinstone Wilma Elphinstone Grace Greig Sandra Jackson Robert McLean Ann-Marie Taylor

Principal Office-bearers

Minister : Session Clerk : Clerk to the Board : Church Treasurer :

Rev. Aileen McFie Wilma Elphinstone Wilma Elphinstone Grace Greig

Independent Examiner

Michael McDonald Oakdene Bayview Crescent BANFF AB45 1EH

Bank

Royal Bank of Scotland, 62 Broad Street Fraserburgh AB43 9AS

Trustees’ Annual Report (Continued) – Year ended 31[st] December 2025

Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Deed of Constitution.

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 the 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 five times a year. It is responsible for finance and property matters with certain responsibilities delegated to the Property Committee as appropriate. The Kirk Session is responsible for the spiritual affairs within the Church and meets in joint session meetings along with Maud and Savoch Kirk Session five times a year.

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 has a distinctive call and "duty" to bring the ordinances of religion to the people in every parish in Scotland. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

In seeking to advance Christ's Kingdom in the parish, the main service of Public Worship is held at 10-30am every Sunday alternating each month between St Kane’s Church Centre and our linked church of Maud and Savoch Church of Scotland. The sacrament of Holy Communion is held twice a year in each church with elders from each church taking part in the sacrament.

The Mustard Seed Café is located within the Centre building and is open to the public five days a week from 10am-3-30pm and is run by two paid members of staff and a team of volunteers.

The Charity bowl within the Mustard Seed Café continues to raise funds and supports a different charity each month.

The café also provides Funeral Teas, which is entirely staffed by volunteers from within the community. Fellowship and Worship in St Kane’s continues with the Men’s Breakfast meeting monthly on a Saturday morning. Foodie Favorites resumed in the autumn with an increased number of people eager to pick up some new cookery ideas. 1[st] New Deer Boys Brigade meets on a Monday night in term time September through to May. Guild meets monthly also from September to May. A Hope Explored study group ran for three weeks at the start of the year.

Trustees’ Annual Report (Continued) – Year ended 31[st] December 2025

Achievements and Performance:

The number worshiping regularly on Sunday mornings averages 35. There were five funerals, four of which were members. We have had no weddings or new members, but we did have a baptism at the end of summer. The Prayer App has continued to support the Prayer Group who are meeting weekly on Wednesday mornings and in addition, a Church Chat App has kept both congregations up to date with events throughout the year. In July members from both churches worked together to host an outreach tent at New Deer Show providing a welcome cup of tea, Christian literature and activities for the children. The Sunday morning service took place within the tent. In August families from both New Deer and Maud enjoyed an all-age picnic in the church grounds in Maud after the morning service. The Harvest Thanksgiving service was held in St Kane’s Church Centre with a fantastic display of fresh produce and tinned products. Donations were accepted for the fresh produce, and the money received, along with the dry stores, went to the local food bank, to which generous donations continue to be received via our collection basket throughout the year.

A Mainly Music pilot was trialed for parents, babies & toddlers, and a grant was applied for and successfully awarded from Seeds for Growth for funds to buy resources to enable the group to start up in the new year. New Deer Remembrance Service was held in St Kane’s Church Centre which was supported well by members of the local community. The Royal British Legion, Boys Brigade, Guides and Brownies all took their part in laying wreaths at the war memorial and flag bearing during the parade. An appeal for people to knit poppies for displaying on Remembrance Sunday was hugely successful, and hundreds were knitted and crocheted by members of the Guild, the community and members of the public near and far. These were displayed on the War Memorial and the Cemetery gates as well as in different areas within the Church Centre including around the World War One and Two memorial plaques which were removed from the church building and rehung in the main worship hall.

Guild and Boy’s Brigade dedication service was held during Sunday morning worship in September this started the Guild season seeing some new members attending and enjoying a variety of interesting speakers at their meetings all under the theme “Living Stones”. In addition, members have been attending meetings with other Guilds in the area extending fellowship and friendship. The Boy’s Brigade began their meetings in September on a Monday night with nine children attending, working through their goals Get Active, Get Creative, Get into the Bible, Get Learning and Getting involved which has seen them participate in both physical and mentally active games. They enjoyed ringing the church bell and playing the church organ and putting their baking skills to the test, they have explored stories within the bible and discussed what the passages meant to them in their lives. They also had a visit from a first responder, a trip to Waulkmill Menagerie Petting Farm and Ten pin bowling. A fundraising pancake morning was held in February which saw the boys using their waitering skills by taking orders and serving the members of the community who came along to support the event.

The Kirk Shoppie was held again in May and October, raising a considerable amount of money each time and continuing to be a valuable event within the community with regular customers coming from neighboring parishes.

We continue to support our twinned church in M’Buka Malawi by raising funds at an Afternoon Tea event organized by the Twinning Committee this event is always well supported by both churches.

On the 8[th of] August 2025 the New Deer Church building was sold, all New Deer St Kane’s Church worship now takes place within St Kane’s Church Centre. Therefor the beautiful Christmas tree had to be relocated under the Church Centre canopy to help light up the village and for church members and members of the public to hang wooden baubles in memory of departed loved ones. This year the church joined the community in a ceremony for switching on the village lights after the Christmas Parade had completed its journey around the village, everyone was then invited to share refreshments and enjoy some Carol Singing in the Church Centre. The Family Christmas Eve Service in the Church Centre saw around seventy people attend our early evening worship with many different families taking part in retelling the Christmas Story through drama, music, fun and fellowship.

Trustees, Annual Report (Continued)- Year ended 31•t December 2025 Flnanclal Revlew The Church Building was sold on the 8th of August 2025 fcr the sum of £70,000. After1&3al fe8s and incidental outlays, the sum of £64,730 is hekl in the Consolidated Fabric Fund in Edinburgh. The Mitchell Fund, amounting to £2,7¢)O, which was for the upkeep of the organ wrthin the Churth has been transferred to the Fabric FurKI with the pernission of OSCR. We are sts'll waiti'ng for a decision on the Cooper Fund. amounting to £3,811, which is for the upkeep of the Church Clock. The main source of Church incOff Is memLrs, offen'rys and grfi aid tax recovered, which was in total £2,218 less than last year However, the Giving Day this year brought in £2,350 which covered this Soss. The Church received a grant of £1,000 from Seeds for Growth to help wth the start of Mainly Music in the Church The GSebe left a profft of £3,625. Vle acknowledge with thanks the voluntary work involved in famiing the Glebe Fabric costs of £3.015 covered routine mainternnce to Centre, Mar8 arKI Church. There was also lrfi, 818nll and fire extinguisher services. This leaves the Fabric Account with a closing balance of £9,036 which includes income of £288 from bank int8r8st and investments along Wbth the £2.700 from the Mitchell Fund Mustard Seed Café income was £3.238 more than last year wth Centre room lets, funeral teas and miscellaneous items showing a deease of £413. The Kirk Shoppie raised £4.179 for the Centre. Expendrture increased by £7,871, mainly due to increased staffing costs, with the Centre ending the year with a loss of £2,507. Centre electricity arKI telephone amounting to £5.789 along WFth central heating oil costs of £3,875 were covered by the Revenue Accourrt as the Centre now includes the Minister's office and is al80 used for Church servir2s since the closure of the Churth building. Total Funds on 31° December 2025 are £54,163. an overall decrease of £10.038 from last year. Res•rveB Polley It is the Trustees Poliq to hold reserves of approximately six months. expenditure including t)esignat8d Funds. At th8 year end the Church held unrestncted cash fvnds of £42,369 of whbch £9,278 has b88n designated to the Fabric Fund for general maintenance of Church Centre and Man8e and £444 has been designated for the Guild. The balance of £32,647 wll be used for General ExFenditure in the Church Centre. The Church also held Restricted Funds of £10.685 arKI Endtrwment Funds of £1,110 which have been prOVed for the purp08e8 8pecffied on page 9. Stat•m•nt of Tru8t•e•' R•8ponslbllltl88 The members of the Kirk Sessionlcongregats'onal Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Sessionlcongregatsonal Board are responsib for keeping proper a¢untIng records which, on request, must refiect the ffinanaal posrtion of the Church at that ts'me. This must be done to ensure that the financial statements comply wth the Charrt$ and TTUStee Investment (Scotland) Act 2005. the Charbties Accounts (Sc¢)tiand) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembty of the Church of Scoyand in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor deteth'on of fraud and other irregularrties. Approved by the Trustees and signed on their behalf, Wllma Elphlnstone Sesslon Clerk

New Deer St Kane's Church of Scotland SC007917 Independent Examlnerfs Report to the Trustees of New D8er St Kane's Church of Scotland I report on the accounts of the charity for the year ended 31 st Decem 2025 which are set out on pages 7 to 12. Respectiv6 rosponslbllltles of trustees and examlner The charity trustees are responsible for th8 weparation of the accounts in accordan with the terms of the Charities and Trustee Investment (Scotland) kt 2005 and the Charities Accnunts (Scotland) Regulations 2006. The chaiity truste8s consider that the audrt wuirement of Regulats'on 10(1) (a) to (c) of the Accounts Regulations does not appty It is my respon%btlty to examine the accounts as wuired under sedion 44(1) (c) of the Act and to stste whether particular matters have come to my attenb'on. Basls of independent examlnees ststement My examination is carried out in accordance wilh Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examinalion indud88 a revivw of the accounting rKords kept by the charity and a comparison of the accounts presented with th¢)se records. It also includes consideration of any unusual rtems or disclosures in the accounts and seeks explanations from the trustees con¢eming any such matters. The procedures undertaken do not w)vide all the evidenc8 that would be required in an audit, and consequently I do not express an audit oynion on the vivw given by the accounts. Independ•nt •xamlnerf8 8tatsment In the course of my examination. no matter has com8 to my attention Which gives me reasonable cause to belbeve that in any material respect the requirements: to keep accounting records in accordance with Sects'on 4411){a> of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord wrth a(%ounting recwds and compty with Regulation 8 of the 2006 Accounts Regulations have not been met. or 2. To which, in my 0.niOn. attention shoukl be drawn in order to enab50 a Kyoper understanding of the Accounts to be read. Mlchael McDonald Oakdene Bayvlew Crescent BANFF AB45 IEH Date.. .1.1 :}...g.k....

New Deer St Kane's Church of Scotland Receipts and Payments Account Year ended 31st December 2025

Unrestricted Funds 2025 Receipts Note Donations 3 28,283.07 Activities for Generating Funds " 85,867.80 Bank & Deposit interest " 94.83 Investment income " 1,139.58 115,385.28 Legacy - Seeds for Growth Grant/Mainly Music 1,000.00 Other Receipts " 2,668.14 Total Receipts 119,053.42 Payments Charitable activities 4 45,554.02 Costs of generating Funds " 84,066.21 129,620.23 Excess/(Deficit) of Receipts over Payments for the year (10,566.81) Transfers 2,700.69 Excess/(Deficit) of Receipts over Payments for the year (7,866.12)	Restricted Funds 2025 660.00 715.00 43.45 113.22	Endowment Funds 2025 326.40
115,385.28 - 1,000.00 2,668.14	1,531.67 363.00	326.40
119,053.42 45,554.02 84,066.21	1,894.67 1,692.45 -	326.40 -
129,620.23 (10,566.81) 2,700.69	1,692.45 202.22 36.00	326.40 (2,736.69)
(7,866.12)	238.22	(2,410.29)

Now Deer St Kane's Church of Scotland Statement of Balan¢ Year •ndod 318t Decembor 2025 Fund¥ Fund• Fundb Totsl 2026 Total 2024 Bank & De Bank & deF4)Sit oslt Balances at 111r25 $0.234.e6 10.448.75 3.$20 02 64,201.43 75.578.82 Movement in yaar. Exc••8 d R¢1#1 P8ym•*s A¥ thfr yow (7.888.12) 238 22 P.410.29) {10,1)38.191 {11.377.191 Bwk & depmit elf 31112125 4130&S4 10.8M 1.109.n 6416124 M201.43 Investments at market valu• Tot at 318t Dec.?5 29,109.92 Ct 28.593.96 28,593.98 Incl In Ststwnwrt rABd•I." D"wl-F(xdY¢• L•9w . sb.wxl pdd to th• Mir4•t•r 2025 2024 er A•••t• 599.50 £ 302.00 196.05 £ 117.75 1,841.80 £ 1,136.78 3.750.Q) £ 3,091.20 6.307.36 £ 4647.73 Mustard S•ed Stock Gl•b• Sesslon Clwk Cknrf( to the Board Tr•asurnr

New Deer St Kane's Church of Scotland Notes to the Accounts 2025

1.Trustee Remuneration and Related Party Transactions

During the year 1 trustee received £747.37 in total for reimbursement of expenses incurred.

At 1 Jan 2025 £ 22,441.63 18,264.80 9,036.47 491.76	Receipts £ 39,503.70 78,081.19 555.60 912.93	Payments £ 45,056.06 80,588.86 3,014.53 960.78	At 31 Dec Transfers 2025 £ £ 16,889.27 15,757.13 2,700.69 9,278.23 443.91
50,234.66	119,053.42	129,620.23	2,700.69 42,368.54
4,858.47 720.54 3,803.98 1,063.76	468.30 353.45 7.92 1,065.00	632.45 1,060.00	5,326.77 36.00 477.54 3,811.90 1,068.76
10,446.75	1,894.67	1,692.45	36.00 10,684.97
- - 522.51 2,456.75 192.46 348.30	19.80 16.20 9.58 243.94 12.48 24.40		(19.80) - (16.20) - 532.09 (2,700.69) - 204.94 372.70
3,520.02	326.40		(2,736.69) 1,109.73

64,201.43	121,274.49	131,312.68	0.00 54,163.24

Purposes of Designated Funds

Fabric Fund: The Trustees have set aside funds for the maintenance of Church property. Guild Fund: The Trustees have set aside funds for use by the Guild.

Purposes of Restricted Funds

Charities Fund: This fund which includes Bruce Bequest monies to be used for anyone in the Parish experiencing hardship. George Walker Outreach: This fund to be used for local outreach including relevant books and materials for youth. Malawi: this fund is periodically transferred to M'buka CCAP school account

Purposes of Endowment Funds

Income from the Milne Trust to be transferred to Youth Work in George Walker Fund. Income from the Cooper Trust for the upkeep of the clock in the Church Tower. Income from the Dr B C Forbes Trust to be transferred to Youth Work in George Walker Fund Mrs E J Stuart Fund - interest to be used for the upkeep of gravestone. Mitchell Bequest - organ fund now transferred to Fabric -authorised by OSCR John Walker Bequest - interest to be used for the upkeep of gravestone. John Horne Bequest - interest to be used for the upkeep of gravestone.