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REGISTERED CHARITY NUMBER: §CO08119
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 FOR
HEBRON EVANGELICAL CHURCH
Goldwells Ltd Goldwells House Grange Road Peterhead Aberdeenshire AB42 1WN
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HEBRON EVANGELICAL CHURCH
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025
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|Page|
|Report of the Trustees|1|to|2|
|Independent Examiner's Report|3|
|Statement|of Financial|Activities|4|
|Balance|Sheet|=|
|Notes|to|the Financial|Statements|6|to|10|
|Detailed|Statement|of Financial|Activities|11|
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HEBRON EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH SEPTEMBER 2025
The trustees present their report with the financial statements of the charity for the year ended 30th September 2025. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and activities
The objectives of the Fellowship are to worship and glorify God, to encourage Christians to grow and make disciples. The trustees are of the view that the activities of the Fellowship are in accordance with these objectives. During the year, the church met regularly for worship and carried out various activities in pursuit of the above aims.
FINANCIAL REVIEW
Financial position There was a deficit for the year of £244,332 (2024 - deficit £168). This includes a charge for depreciation on the revaluation of the buildings of £7,576 on cost and £44,594 against the revaluation reserve. If the buildings had not been depreciated then there would have been a deficit of £192,162 (2024 - £52,002). The deficit has come about through a donation this year of £200,000 to HEC Aberdeen.
Financial information The trustees consider that the Fellowship's reserves are adequate for its present purposes.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The Fellowship was established by a Deed of Trust in May 1910 and is a registered Scottish charity under reference SCO08119.
The Trustees have delegated the general management of the Fellowship to the elders who are chosen from the membership.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number SCO08119
Principal address 120 Summer Street Aberdeen Aberdeenshire AB10 IRR
Trustees W Harrison A Innes R Pirie K Binnie B McLeod D Reaves J Gilmour D Leith
Independent Examiner
Goldwells Ltd Goldwells House Grange Road Peterhead Aberdeenshire AB42 1WN
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HEBRON EVANGELICAL CHURCH
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Solicitors Ledingham Chalmers Johnstone House 52-54 Rose Street Aberdeen AB10 1HA
Elders Willie Harrison Andrew Innes Rod Pirie Kevin Binnie Bruce McLeod Duncan Reaves Jonny Gilmour Derek Leith
Deacons Mark Buchan Kenny Cheyne Craig Ferguson Samuel Scott Sam Joseph Donald Thomas
Approved by order of the board of trustees on 16th March 2026 and signed on its behalf by:
R Pirie - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HEBRON EVANGELICAL CHURCH
I report on the accounts for the year ended 30th September 2025 set out on pages four to ten.
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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report My examination was 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 seeking explanations from you as 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 view given by the accounts.
Independent examiner's statement In connection with my examination, no matter has come to my attention :
(1) _ which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and - to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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VE,
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Gary Addison The Association of Chartered Certified Accountants
Goldwells Ltd Goldwells House Grange Road Peterhead Aberdeenshire AB42 1WN
16th March 2026
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HEBRON EVANGELICAL CHURCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2025
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|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|funds|fund|funds|funds|
|Notes|£|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations and legacies|11,416|-|11,416|233,280|
|Investment income|2|248|-|248|462|
|Total|11,664|-|11,664|233,742|
|EXPENDITURE|ON|
|Raising funds|53,068|-|53,068|122,109|
|Charitable|activities|
|Staff|wages and Charitable support|200,000|-|200,000|110,992|
|HEC Aberdeen|2,898|-|2,898|-|
|Other|30|-|30|809|
|Total|255,996|-|255,996|233,910|
|NET INCOME/(EXPENDITURE)|(244,332)|-|(244,332)|(168)|
|RECONCILIATION OF FUNDS|
|Total funds brought forward|2,320,971|-|2,320,971|2,321,139|
|TOTAL FUNDS CARRIED FORWARD|2,076,639|-|2,076,639|2,320,971|
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The notes form part of these financial statements
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eS
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HEBRON EVANGELICAL CHURCH
BALANCE SHEET 30TH SEPTEMBER 2025
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|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|funds|fund|funds|funds|
|Notes|£|£|£|i|
|FIXED|ASSETS|
|Tangible|assets|6|2,038,979|-|2,038,979|2,091,149|
|CURRENT|ASSETS|
|Debtors|7|37,660|-|37,660|-|
|Cash|at bank|-|-|-|233,527|
|37,660|-|37,660|233,527|
|CREDITORS|
|Amounts|falling due within|one year|8|-|-|-|(3,705)|
|NET CURRENT ASSETS|37,660|-|37,660|229,822|
|TOTAL ASSETS LESS CURRENT LIABILITIES|2,076,639|-|2,076,639|2,320,971|
|NET ASSETS|2,076,639|-|2,076,639|2,320,971|
|FUNDS|9|
|Unrestricted funds|2,076,639|2,320,971|
|TOTAL FUNDS|2,076,639|2,320,971|
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The financial statements were approved by the Board of Trustees and authorised for issue on 16th March 2026 and were signed on its behalf by:
A\ AND R Pirie - Trustee
The notes form part of these financial statements
Page 5
HEBRON EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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 (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Charitable activities The General Fund is used for congregational purposes of the Fellowship and includes gifts received, made for local and overseas missionary work.
Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost Taxation The charity is exempt from tax on its charitable activities.
Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
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HEBRON EVANGELICAL CHURCH
4,
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025
INVESTMENT INCOME
Deposit account interest
| 2025 | 2024 |
|---|---|
| £ | £ |
| 248 | 462 |
TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30th September 2025 nor for the year ended 30th September 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30th September 2025 nor for the year ended 30th September 2024.
STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2025 | 2024 | ||
|---|---|---|---|
| Pastoral workers | - | 1 | |
| Administrator | - | 1 | |
| - | 2 | ||
| No employees received emoluments in excess of£60,000. | |||
| COMPARATIVES FORTHE STATEMENT OF FINANCIAL | ACTIVITIES | ||
| Unrestricted | Restricted | Total | |
| funds | fund | funds | |
| £ | £ | £ | |
| INCOME ANDENDOWMENTS FROM | |||
| Donations and legacies | 233,280 | - | 233,280 |
| Investment income | 462 | - | 462 |
| Total | 233,742 | - | 233,742 |
| EXPENDITURE ON | |||
| Raising funds | 122,109 | - | 122,109 |
| Charitable activities | |||
| Staffwages and Charitable support | 110,992 | a | 110,992 |
| Other | 809 | - | 809 |
| Total | 233,910 | - | 233,910 |
| NETINCOME/(EXPENDITURE) | (168) | - | (168) |
| RECONCILIATION OFFUNDS | |||
| Total funds brought forward | 2,321,139 | - | 2,321,139 |
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HEBRON EVANGELICAL CHURCH
fe
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025
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|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|-|continued|
|Unrestricted|Restricted|Total|
|funds|fund|funds|
|£|ft|£|
|TOTAL FUNDS CARRIED FORWARD|2,320,971|-|2,320,971|
|TANGIBLE FIXED ASSETS|Freehold|Plant and|
|property|machinery|Totals|
|£|£|£|
|COST|
|At|Ist October 2024|and 30th|September 2025|2,608,509|93,555|2,702,064|
|DEPRECIATION|
|At|Ist October 2024|517,360|93,555|610,915|
|Charge|for year|52,170|-|52,170|
|At 30th September 2025|569,530|93,555|663,085|
|NET BOOK VALUE|
|At 30th September 2025|2,038,979|-|2,038,979|
|At 30th September 2024|2,091,149|-|2,091,149|
|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|2025|2024|
|£|£|
|Other|debtors|37,660|-|
|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|2025|2024|
|:|£|
|Taxation|and social|security|-|1,072|
|Other|creditors|-|2,633|
|-|3,705|
|MOVEMENT IN FUNDS|Net|
|At|movement|At|
|1.10.24|in|funds|30.9.25|
|£|£|£|
|Unrestricted|funds|
|General fund|2,320,971|(244,332)|2,076,639|
|TOTAL FUNDS|2,320,971|(244,332)|2,076,639|
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HEBRON EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|ft|£|Ed|
|Unrestricted|funds|
|General|fund|11,664|(255,996)|(244,332)|
|TOTAL FUNDS|11,664|(255,996)|(244,332)|
|Comparatives|for|movement|in|funds|
|Net|
|At|movement|At|
|1.10.23|in|funds|30.9.24|
|£|£|£|
|Unrestricted|funds|
|General|fund|2,321,139|(168)|2,320,971|
|TOTAL FUNDS|232|\5l39|(168)|2,320,971|
|Comparative|net movement|in|funds,|included|in the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|233,742|(233,910)|(168)|
|TOTAL FUNDS|233,742|(233,910)|(168)|
|A|current year|12|months|and|prior year|12|months|combined|position|is|as|follows:|
|Net|
|At|movement|At|
|1.10.23|in|funds|30.9.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|2,321,139|(244,500)|2,076,639|
|TOTAL FUNDS|2,321,139|(244,500)|2,076,639|
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HEBRON EVANGELICAL CHURCH
9,
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|245,406|(489,906)|(244,500)|
|TOTAL FUNDS|245,406|(489,906)|(244,500)|
|RELATED PARTY DISCLOSURES|
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A donation of £200,000 was made to HEC Aberdeen
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Page 10
HEBRON EVANGELICAL CHURCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 1,859 | 194,760 |
| Gift aid | 9,957 | 38,520 |
| 11,416 | 233,280 | |
| Investment income | ||
| Deposit account interest | 248 | 462 |
| Total incoming resources | 11,664 | 233,742 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Training andteaching material | : | 3,258 |
| Travel and accommodation | - | 811 |
| Rates andwater | - | 2,082 |
| Insurance | - | 6,638 |
| Light andheat | - | 19,702 |
| Telephone | - | 5,264 |
| Postage, stationery and adv | - | 1,889 |
| Sundries | 898 | 7,526 |
| Repairs | - | 14,096 |
| Cleaner | - | 8,673 |
| Depreciation oftangible fixed assets | 52,170 | 52,170 |
| 53,068 | 122,109 | |
| Charitable activities | ||
| Wages | - | 72,495 |
| Catering Gifts |
- - |
2,931 35,566 |
| Grants to institutions | 202,898 | - |
| 202,898 | 110,992 | |
| Other | ||
| Bank charges | 30 | 809 |
| Total resources expended | 255,996 | 233,910 |
| Netexpenditure | (244,332) | (168) |
This page does not form part of the statutory financial statements
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