REGisfERkD CHARrry AUMBER: SCNM18819 clGREGA0 NUMBER: 331964 Rtport •fihe Trth Ald U4*•dittd Fiuvibl for lkn Ye•r E•ded 31 De¢ember 202S for PArtsh Ck•rrb SBP 27 Fu#y50th Stret Aberde¢nshiTe AB43 9JQ
Fjkntt Parish Cbwe ror tht Ytr Eldtd JI Dttembtr 2025 Pa8¢ Rtport •f th Trut¢ Slltm•t of Adivilies Bh•ee Shttt to tht Flmndl S¢•¢¢m¢mts Detlltd Stte#Dt of FIB*Mtknl AtthTltlt5 18 19
for ihe Yer E4ded 31 Deeembtr 2025 The trUteS PlETrt tlKTr W with ts firwrial stalen8 of ¢FArity for tr year erthd 31 Detember 2025. Tr trLLStees have adoptrd ihe w0visl of ACc(Ling WMI R¢tYtws Fry Clwiti&%". Strtemert of R¢commended Pr&t appltcable to charilie5 prepor]ng thtir x¢ordatte the Fiwial R¢ti StaThlard appli¢4bl¢ in tt UK Republie of IreJaThJ {FRS 1021 {effective l Jaw 2019). 0EIvEs AND ACrIvlES Obje¢ifves thd #l The Church of Scotlal Is Trinitarian in do(JrIT. Reformcd in tlwliti a1 Presbylenan in lity. It ¢xists to glorify Gtsj to W)Tk fw the advanc¢ of chrS Kin8thMn the Id As a Mlional ChurclK it aCknO¢d5 di5ttli call duty to bri the ordi1 of reli8M)n lo ltr pecpk in every pri5h of Scouand throu8h territorial ministy. It c(wrffites th other churcls In variou9 tenertiel bodi¢5 in Swdand arnl txyoThl. Fdl d¢tsils of the Church's xtivitits can be fowxl on its tb.1¢ N¥ww.ellOwshchur¢lLCO.. Volwi¢eers In ¢ommon a]1 COngrc"0Tr5 of of ScothTrJ. the c(WW"on Ifits from the contribution m¢ volunteers Bive time thletxs the benEfft of fv Chjrch. The of c¢)ngr¢tIonal life wthich rtly on the contritrtrtion of volwrtttts are 3rKI 7nried. and m of t ?l1ty wwld E¢ urrtble to ¢i)ntinue Hrre it rKA for the commitnL shovm.
Ellom Chw¢ Rel of the Trugttts for th¢ Yer Eoded 31 Deternber 21125 ACHIEVEMEIYTS AND PERFORMANCE Ellcffl Pansh Chwch to orw wKler irs Missi statenl of MeanW Faith. Meaningful Community. Mcaningful witne Th¢ team stnKttwe. drted re4MXLSibilffi¢s from the KI Se&%Eof4 conlinues to underpin Th¢ primary rUS for the year has been lawKh ar#1 cafty Mnplemetrt&tx)n of cotwegatioft's 3.year plan. New LI1. Following its d¢v¢lopm¢Jrt in tl previous ye¥. this plan frullY Intr(ed to the ewiotL with teams ¢8inning to take 0rshIp of tk entifieI 8ims. While Iws been made In discwion aTrJ Initi activity. the embedding of the plan a¢r(6s widtr cowwtion r¢nwin5 a¢ gn earty w. Ertoww"ngly. wm¢ Splf are&s h&ve seen positive developmeJK PticUlarlY strenwknJ'r¥ of Mrlcome 8tMI Iwilty thro fv ueation of a vol1 haJlbooK tk e5thblisFrnent of l.ift Groy followll)g Alp aNI its ir0 kW best to ¢ngw different ps wthin the COn¢82t10ry irlwJin8 a broadenin8 unthr5taThlir of Ah)w Ople en8a8e with f8J'th and discipleship. Initial ¢onverwi0 have also tsken plttee 8rowll¥ aThYre&S of lW tk church can better El¢om¢ i]Ul with dibIlitieS. Worthp aThJ spiritual lifr ve remamtsl stable. with afte4tht holdu consrn over the yefjt. A ministerial Stlettt placemcnl h&5 brou8ht a dimeAsion to Icr5hip. alowde irtsd porticiFqtion from m¢mr$ of thc congregation Thre¢ Lift Grow are Th)w eablL51rd form w imFKrftsrtt Part Of th¢ chur¢h's dL8cipleship off¢ru¥ with many parn"cip&nts colnU on fmm Alrtha In addiiKXL a pxycr rnmisty te4m d&Jic•ted praycT $pace followin8 5¢rvices have been itrc4I aThl art bein8 wed re88y. Work an8 tldren aryl Fryle has cothirnKd #eadily. with pgrti¢ipalion Tcmainin8 brlty eonsist¢nt. Kirk F¢$t wes a8Jin a si8nifLcant highlig1& strong en888emert only in QterS Holthy Club also in the wder FYOBr8t of church communty r£tivili4 irt118 J tI1-tterded Cellh. Re8dw #tivilies Continue to provide an Irn[ FM)ini ofconraioN even M4Jcre rKmwical Pladl. The KI Centre COMMlty lth¢r. Sly Café ¢Othirt to play J Certral role in the church's tommunity engagement. l)emarA4 for thse services h&5 by a team ofover 30 Wo1. While th¢ scale of th Yjrk FKcsenls on8oinB challenges in tern of sthffin8 aryi volw#eer upxity. it Cont1n to Prov¢ meanin8tul points of contac¢ with T4)me iThJivid18 connectiro filY with t life of the chwch. Addrlioml cornmurrity enwertnt h&s included parmeTship wth 'Jingk afyj Mryi¢' in a Chrisun&8 fAy alotyth ¢Ind involvement in 10¢41 events swh as Ellon ClMa L¥hts switc} aThl the F¢dal r¥¢. Tr B¢rc4vemert run again ttus year and the Beer aNI Carols evert wa% alxj wtll Mpporttyj. The congrewion ¢ffitinws to berit from CLMnmitirnnt of • c(Ke w of volutrteer5' I. the yegJ h8$ hi8hlighied itrKreasLng tn are& A re]aiivety small of Itxltvithials contim to cary a signiflcant proportion of rcypon¥tbility for Iy8oms&tm arkl d¢livery of ChLh life. Alonyide thi& irnpacr of ill hcalth aThJ an &BeIr leadership cohort has tert ftlt Whik FK>$'Ve 14ve ten thkery sh as the development of the volunteer handt)ok. voluniecr rcCru]tME aNI swc¢SS plannlng Tenwin kry pnorities. FAJsurtng that r¢sFKinsibility is rnre widely shrd aCY the will be C$rtl the lon8-tum sustainability of ¢urwnt tivit$ a1 for en&blin8 firture No 8nifiwl dev¢kyth have thken pkn in relation to fv chwch ixll"Idingg dwin8 year. alt1 awwcnBs5 of a¢cessibility isyw8 kn 1rKre¢d. Initial CLThersali0rys hwc takn place. prtxularty in relation to eAsurin8 that th¢ butldin8s are mor¢ wrlcoming aThJ usabbe for tlThe dis&bilitie& and this ES eXCted to be an arca ft)T furth¢r ctwid¢ration. The c0nwgatio h&5 Co]nuE its rclatMJfLthip B¢llVie Patjsb chc oFythties foT deeper collalxjration have lim1 dwtt)g rwrrrt vw. Sron¢ er8awllt hLs taken place. inc11]n8 Joi activities at FA4ter arml & CThTiStmas initiati.ve with Scriptwe Union. Overall, th¢ year h&$ tten one ofcoAg)lidioTL While there Sre clew siw8 of vttslrty. irKlwJing rmv ConrtionS, able attendance, 3Th4 developin8 arns of miniary. th15 h&$ btgn FA[aed by tk on1[* ¢Fdlen8e of sw4aining activity
Ell0 Cbwrch Report of the Trwttts for the Year EDded 31 De¢¢wber 2025 Looking 4thead. wioriiies leale[th aThl dwi¢1p panicipation in l£arniTr Communiti¢& athfressing 5.bIlY. arnl LXtmn8 tlw key ¥reas linc1Jg administratioJL propety. aT¥J governaTvI are wpwtrrted effectively. C¢ntyal io this will be cordind drvelopment of a broader more s$[e bw of VolTre aThl l¢•kns Thts is interyjed to wovilk a nKffe Te from wltich the congregation L7n Contin develop its Mi&sn&[ aryl dileShiP wtivty. FJIYANCIAL RKVTEW Th¢ priwipal Ul¢e of irYom¢ 13 fr(th rrtewill offeriw t(rtalkd £135,683 for tr¢ year (2024. £R20.3961. Overall income w £281,141 thtal exmILly[c of1256.427 wving h for tk year of £24.714. Dwing the year it deenxd CortsolEdat¢d Fabric FuTh1s to fwm pffi of tht torwytiorfs staiutw annu accounts and tE¢reftwe WBS reVed from xc(wJnts with a1055 of £33.672 bein8 trp)rtoJ rcsulting in an oveTaJl net defi¢ii of £8.958 comFwrcd a defKit of £16.158 iR2024. The overall v4iuc of fiyxls closed at £1.868,131 of Mthich £57.038 e01nwi eath bal¥ Restrv¢s Polky The charity intyttts hve wTh%¥Jeffd tr re5 re9wj arrfl have thktn irto tt%ir Current and liabiliti¢s. No $tr rA)IL¢y IS ciwrently in place, sutTKKrt fiThJs t a]ways rnaumatsd rneei th¢ day dty 0ratin8 requirenxnts of fv ¢hurch. Cth tsl•rvs kld * the for 4yoxinly 3 of normal orKT8tin8 exF¢ndiiure. FirruRE PIANS Our main plan for 2026 is to devdop styrt tl thFctiY¢s fr(Yn our 3 yew pkln. STRUCTU GOVERNANCE AND MANAGEMF.NT Governiig The charily Js controlled by its of and an UniTor7r¢d ¢lTity Orgnltsii0oal gtru¢turt The Church 1$ tdminisred in p£cwdac wrth of the Unrtary De•1 of C0rutitty)n. The trusi¢e5 5ervcd durin8 tr perifyl frorn l Jwmxy 2025 to d•tr w%re fftppmrd are i1Jed in th¢ legal aryj 4dministrive infiwotIon. M¢mbers of the Kirk se&8 arc thE c14vity S¢s5M>n menthrn ¥¢ elders of the ehurch ar¢ thJ5en from those mcrnlxrs of the chwch WIK) are corMItTed to Imve the appropriale ytls ar¥J skills. The minisier. is a rnember of the Kirk scs5 Is elecbj lry the a1 uyjucted by fv Presbylery The Kirk Sessiott con d¢l¢gatr various f£iivitie5 kn b¢ carrd IM deve5¢pJ by tr Hms Iwthich mt¢t at le every tw) montlLsI. The Kirk Sessth wlllch Ver tmKg Ayear is resp)b spwitid aNt affair% within church AltlM)U8h the Tre¢S have dEd th¢ ruks Speciflty this ye¥. kn*tvu. rtyks for year are the $8m¢ as previous years. with the aNJ il's effccts a cortimrin8 risk facr. T trWI¢ hv¢ felt the risksto be". the a8ein¥ tt)D8Tcwion the rned to incrcw our incorne the ed to r¢dw¢ expeThJiture th¢ overall redU10n in 8ivin8 the ireIng costs involvrd in the w>kttp of our "Id the rethth'on in iome gettrated by the kn of the Kuk Cctltrc r(X>llL the cknw'ng nature of the l¢ts renewed ¢omr¢lilion in ihe tow The effttts of the Presbytery Plan Tr Kuk Session aThl StewETdsbip Tw fiAty aw•e of the alwe 8tKI hav¢ cortsthrtd the chDrtys finwriol rrqUim¢rf5 HIKI arE kIn8 pkn mthgate the risks NA¢d.
Ell0• Report of tht Tr•lees for the Yur Fle 31 Dttellthtr 21ns REFERENCE AND ADMtNisfRATIVE DETAIES Reglsttr¢d Chirity SC008819 Princi1 4ddrt81 18 Crni8p&rk Place Ellon AbcTdccn5hir¢ Aiul 9FG
Fjhm P•rnh Chrrk Rtport •f tke Tr•gtees f•r the Yer Ethd 31 De¢¢Trbtr 21125 Trnslces Rev A18St8ir J. S. Bnv- Minisrer M&ry PateT50n- Session Clewk AtbJTew Bre- ChuTch Tre&8wer{rnir¢d I In)3ll0251 Louise Wo(yJ- Chwch Tre&wrer (friyn 1110312025) Kirk Seuion Janei Adie William Biddi¢ Mdry Bwnett Dennis ChalmeTS JOYLC Drybur8h F.Iiz.8btth Gibb Athl¢igh Gral Maurttn MacDonaid law1¢ M¢[ Jennifer Patort Amy Smith Do$ W1he¢T lan Adi¢ Ros¢mary Bdie Dori8 Bwg¢s8 Rachel Bums Kathleen Fr&scr Edwerd Grah&m Fiona Grant Ronald Mk1¢ Flora Jilln Noble Ann Reid ry Smith Louise Wd Sartha Llealon Anthew Bruce Chades Bur8eg8 Richie Bums Alarj Doak Ann Ggmmk Al¢xander Grani EJain¢ HeThderson Na¢aieigh M¢GOTle Ant% Milne Paters Calaidh Rcid Edith Walker Karen YDl¢-Waiker Elder Emtrltus Allan Bruce Marion Duncan ElleThJT Gray Moira Ironside Christina Moir Lynm Pater50n Valeri¢ Campbell Leonard GarlatN1 Neil HeerSon
FJl• Prnb Cthurth Rey¢ •fihe Trtte5 for tht Ye•r E•ded 31 Dttember 21)25 Kathleen Mil Wendy Moir Pder Rrtrhie Eileen Dav8n Dorttn Davtdson Rort Gerrie Lity I lunter Brian Milne Olivia Muyray Alex RLL4sell llldtp¢ndt•t Eitnivr Ronnie Birrie FCCA SBP AOw11Ats 27 FIaYn Sti¢¢t Fr&8erbur Aberdeenshir¢ AB43 9JQ TRusfELS' RESPONSIBILrrY srATEM£Nr The crity truitces tTe Tcspornibl¢ fof Pftwing a fmJal in &cetydanc¢ w7th applicable lawJr41 United KiknM Acc(xxin8 Ststthrds {UThd KIn Gry11Y Accepted A¢eiMuthg Practice). 'rhe law ¥pplic¥ble to charities in Seothxl rtqujres th cF•nty to weiwe finartl statem¢nts for each year %thich sl)w 8 aTrJ fair view of ofaffairJ of the oftr iMIM)ing re>)urc¢s aTrJ applic&ti¢)n of resourw of ihe chrity for that period In the fiwKJ41 the truste¢s are rryjuired to.. o yeleci yjitsble tin$ 11¢1¢¥ arKI IlKn appty them c(XL8i¢ntly.' o observe th¢ m¢thrrfl and pnrIpl¢S in the 4wlicable Charrt$ SORP" o rnake Judne$ esiimatts that are re8xnabie aTh1 0 State ltheiher applicable accounti stsTrJards aThl of love te¢n follomtd. subject to any detortwes dixlosed aThJ explaryd in staieNK O PTeFore the rJnar1aI statcnnts on th Ing FA515 ¥nlc&s it IS Ibxibprw to presw% that the ¢harity will Conlin in opeThti(Kwl ¢xirKe. The tru8tees tre r¢strn5ibie f4x keIng proptr &eoWrtl tJith d3x1 renIble aCY llt any time fin&rKwJ p)sition olthe arwj to enthl¢ them 10 that the statrnnts conwly with the Chaiities aThl Trustee Invesmxnt (ScottaTr4) Act 2W5 w¥J the Chantits Ac¢ow¥s {S¢otIatl Re8all0 2(x)6 las arnermkdl. Try are also reS41b1¢ swfegwding the of ¢knty armt for tykin8 renIble thp5 for the preveniion deitttion of fiJwl other Irrean"11e% The trtte$ are resFM)nsible for maintena¢ iMe8rity of thE clwity aTrJ fina inforn)Hts"on on the Con¢88t10rfs Mrbsite. Lc8tIon in the Unitsj 8OVCrnin8 dx #Thl dw¢mitwtion of fJTh4n¢iai swemtnts ry difftr fmrn le8k8]l0 inother jW1l¢tions. Appn)ved by cwder of thE i¥Jwl of trugson 14 May 2026 on its behalf by. J// Mr A J S BnK¢. TTuse
l•dtpt•d¢#t Re[rt to th¢ Trnlees •f I report on the acmm for the yeweT¥kd 31 Ik£rynter 2025 set on rges to Ien. Respeetive rtspo•sihililies of trwslees euwin¢r The chDrty$ trusiees art resFrfMNblc for prepratson of the acc¢1$ in rde with the tern of the Charities and Tru Invemcnt (ScodaTrAI A¢t 21K15 ¥J Chantjcs ACcots {Scot]aThll ReBulatiorL4 2¢J)6 {as ameThkd). The chaTity'5 trle£S that the alt rcquirtmeTrt of Regulat I(KIX&) kn (cl of tht Accrts Regulatn5 apply. It is my responsibility (o exami &s required Seciiffi 441 IX¢) of tl% Ad aTrJ to stal¢ wh¢ther rticular malters have Come to my atterti of the lThdepedetht txryimer'• rtprt My examJn&tion c¥rried in accorda¢ with Regul) I l of t Ckn"tid% Accimmts {S¢dlaThJl Re8ul&tionA 2006. An examirniion a review of reccrfth kqx by ts eknity wxl a c(Jmpariwn of occounts presented with record It al Trncllths c(widerati(m of any It¢ w disclosures in the Ac¢0 sttking explanatiorL8 from you as Irwt¢es ¢c¥Kerni any th Thtt¢Th Tr pred[me$ undertak¢n do not provwje )11 evider thgt wwld be [ty4uert in an arKI COWLdIY I do exwe&s an alt opinton on the view wven by the oceounts. ldtp¢Ddent exAthlller's ststerynl In ¢)ntelln with my ¢yamtMiorL nwter h&s My #llW.0n (l) wthich 81$ m¢ telieve 114 inany rnnal rw¢£L the reqUW¢mts to k(%p accowMin8 rteords in with Sea¥)n 44(IXa) of fv 25 Aet Regul 4 of tl% 2006 Aceotuts Re8uliorn' aTrJ to prepare ae¢owJts with the rff(Yd5 ard to with R¢8uIAtion 8 of the 2(X)6 Acc¢Amts R¢8ulatK> ve be¢n Trrt or 121 to M4Jietr¥ in my opiniofy atterrfil slyAd b¢ drawtt in ordEr kn ry4bl¢ a MI]% of the K¢ots to be Ronnte Birnie FCCA The AslatiOn of cPrtered Cen . SBP Ac¢ount4nts 27 Finlayson SITeet Fraserburgh AberdCthITe AB43 9JQ 14 May 2026
Ellon P•risk Cljwrth StttDit of FJm•ll¢il Aetivilits for tht Yer Ethd31 De¢ember 2(125 31.12.25 Tot f•Dd$ 31.12.24 Total INCOME AND EYL DOWMENTS FROM Donations and kBxies 194.442 194.442 159.914 Ch4rit•lJl¢ iclivlllts Choritable ¥tsvities 22,705 Othcr tr]rTiVitieS Inveslmeni im)mt Othei irtom¢ 27A18 27J18 19.147 1.897 25,000 Toll 25 203.663 ExPENDURE0N Ch•rli•ble activitttg ChBrrtAble ¥tsvit 252,637 216.529 3.790 3,919 T•ll 2W27 256A27 220,448 Net gaIn[se$> on inv¢rrths (wrA) {33h72) 627 NET INCOMFJ(EXPFNDfruRE) TrAosf¢rs be¢wee• fulldl P3.958) 25.iKM) 125.OW) 1&958) 116.158) 12 Net move#1 IM 1&958) {&9S8) (16,158) RECONCILIATION OF FUNDS TO ffiJtMls brou8lM IJ7W• iJ77,089 .893.247 TOTAL FUNDS CARRIED FORWARD IM692 1,439 1.877.089
Ellon P•rnb Chwrtb BAlam¢e Skttt 31 DtteAther 2025 31.IL25 Tot 3112.24 Total FiXF.D ASSETS T8n8ibl¢ a55ets Inv¢slmeNs 1.795.458 1.766.729 41.515 1,808.244 CURRENT A&SETS SÉocks DebtorB 2(K) 27.138 50.193 10 1<935 57J138 IA39 71423 77.531 CREDITOKS Anx)urts fullir duv within ytsr (7.$93 17J93 (8,686) NET CURRE LsET8 64J30 68,845 TOTAL ASSETS LESS CURRLl¥f LIABILITIES 1.877.089 NET ASSETS lJ66th92 1.439 1868,131 .877,089 iINDS UNestricted fuThJs Res¢Ti¢ted fiJTrJs 12 IW.692 1.439 1,875.650 1.439 TOTAL FUNDS I,868,1 1.877.089 The financial sta*ments th¢ Bo•rd of TnA#tts ar for ijgx on 14 May 2026 Kre Mr A J S B- TnLStee
Ell0• PriJh Ch•rch Notrs h ¢he st8ients for tht Y¢xr 31 Dttewbtr 2025 ACCOUNTING POLICIFS B•si$ of prry•riNt the The have teen in wth Acc(uttl and Reporting by Choiities.. Statement of Recom Prte al1(able to ¢knts"es preF4ll tlw ¥ccounts in accordance with th¢ inarKial ReFAJrtin8 Stsndards appli¢able in UK aj REic of Irdaryl (FRS102). is$ on 16 July 2014 and the Financ] R¢t)rtmg Slatmlard applKable in the UK Reb]I¢ of IreiaThl IFRS102), with Charitiés and TnLStee Investmert IScollaThJ) Act 2005 8Th1 the Clwrtu Acco IScotlarKII Re8ulations 2 {as 'I'he Truses hayc cCytsLdcd thE overnll of the elxrch aNI 8r¢ of the vM¥ that there ar¢ no matrrial uneertwrttie$ #bts t thllly to corttin for tk I1ve montr& arwj flx for¢8ttable Ine•ml•g reM•re Reto¥TrltioJ of ruovr¢ Income i8 rcco8ni5cd kn the ¢hwch emi¢meth firy14 any pfffOTm eoThlitions ar¢ 4ttaCh the iterfs) of irwrne h¢ in md. 11 is wcthble the Inc will be Ttteivtsj the amouTri can ed re1thy. IntomiaE rU0r(el with rtlAted expeDdlture r¢port¢d 8r055 in the Statemert of Finartial Activities Grants aTyJ don&ttOTL4 are onty i11led in tl ofFirwrd Arfiviti¢8 th the church l•s urttondilioml entrtlements io the Tesources. Tix r¢¢lalw o• doD•tIoDS •d El Incomirg rewurces from rtIalts Ire in OfF1t41 knivilie5 at the some tim¢ as the 81ft to Mthirh tlw r¢l•t¢. Cotra(tual Incornt •d ptrfoTmA•tt rtlttd VADts "rhis i5 onty l1¢d th the StsknDErf of Fir¥v¥ial Artivities the rekntal or seTvices hove been dLliv¢r¢d. Vol#tstsry help G4ft9 im kild The Yalu¢ of arry volw4ry help received is in ac¢(tsits is descnbed in annu r¢wJrt. Gtfts in ki1 for s&k or distribthion ar¢ incluthd in the xcotmts &8 gitb only sold or dthibuted by th¢ clwty Gifts in ku¥J for we by thr arc irKluded in Sthtemert of Finwmj Aclivitics as incoming ltylerert rtttivblt 1C$tttl1 io¢tsm Int¢rest on funds lYld on de11 ts meiTd)1¢ orKI the br reliably by thE ¢IMrity' this is Th)rmally wn nlfication of the intu¢a or payable by the bartk. Expepdil¥ Liabilities are reCOed &¥ exFrKlith as is a Iwl or trlIVe Obliort commtttin8 tl charity to tst exFThlilure. it i8 Wrtebk that a traA8fer of ecommic lfits will be required in settlement and the amount of the obiiWion be MeaK¢d liably. ExFnrKliture is for on an &cnM15 and h been c1&59ÈfNI IKJings a81¢ 1 cost rela to the c4tem. Where costs t¥nt be directly attrilxrted to part]ar thy I been alldIed on a b&Ms consLStent with the use of not a% cxFrKtitwt. 10
£llo• P•rith Chwtb Notts t• the Stst¢me•ts- e••thiud for Iht Yer Eadtd 31 Dff¢thr 2025 ACCOUNTING POLICIES- eoDtim•td Tinglble fiA¢d The charity th¢ rith occw armb use for tts ehtirÈt&At Certa wwble fixed &wts, incIling the Church halls a1 marffje. vesrd in the Chh ofsc(rtkn Gewra] Tn&eas. No eort4MlerJtion is payable for the ¢ of tkse assets. ExwKliture iLred on reir maIrttnae tsf a55ets 15 ¢h&rged &8 rur5 expeJ¥Jed in Statern of activit m the the liabilty arises. All tangtble fixed as5¢ts colTh8 In excess of f2.5th) IHvin8 M va]u¢ the dwi.ty than onc yea¥. other than dx)se xquhred for are capitslised. No depre¢iation is charp>J on property on the ba$ th¢ est]mat¢d r¢Nduai vaEue of the 5woperty is wN¥Jcrcd ¢0 be siwJifwrtly diff¢reN from I carryin8 value of arml tluefor¢ and the accumulafyj depreciation ort fKJt material aILkn, to the ttwe of prffj¢rt% tr£ trteS b¢li¢ve that a reliable market valuation is p]ble. tkweciatHyn Is provthd on a strdwt-line b&sis to wTtt¢ off the cost LY irtilitil Val le&s residua] vU?. of tanBible fixed assets OTrtr thtirthmul w¢fvl livffj as folk). FrlId building5. Nil L¢4s¢hold improv¢nKnts 3 yea Plart 9141 machiry 5 yeaES Fixed ustt investments are stste41 at rnarket Val * the bpla d. unreIed gairvs and losse$ repTesent the diff¢ren¢e tk Thwket Val It the iw'rnit¥ aThJ eTrJ of fin1] year or. if purchlscd in the ycar, thc differertt betwe cost arml maTk¢t value at tr t of the )w. Re4lised 8oins arxl losses repre5eni the diffeiette the muket valu¢ swi of tr yeot or ¢¥>gt if S¢•¢kn Stocks pre vaiwd at the104rr ofea4 realiythl¢ TxilS0• Ellon Pari$h Clwrth is for the purw)w of wlKable le.$11110n and is Iherefor¢ I subject to tixaLv)n Its ¢kn'table artiviliu The chlrity is IKIt re51¢¥¢d for VAT and r£sow¢es exF¢nd¢d therefore Incl Errewvvabl¢ irlp VAT Fund5 are c7[rd eItt regtrthd fiTh4s or defined &5 follo. Restrictrd are subjecl to s1¢ rcquircmcnts to thir u5¢ wl)irh may br dEcl4red by ihe donor or wtih I1r autlM)rity or u¢ed thr Iwl pr(wx still within the wider objeds ofthr chDrity. R¢dr¢m¢llt b¢Defft 11)e charity opxrate5 a dcflncd co[tsib10n 10n sckme for quD]ifyry ¢mpl¢ryees. The asts of the schcme llrr Ild xrArately frorn of the cknrty in an u¥JrrKtMltrtly admintytsred The ¢lwrge to the statenyrf or rIwla1 xts"vilKs in rwi of defirl ¢<TitIon xhen*g £845 (2024 £6501. ntInd...
Elloty Church Nota to tht Wi¢1#1 SlltJlltmts- tontlnvd for tht Ytr Ellded31 Dttenthr 21)25 OTHER TK4DING AcfiviTILS 31.1125 31.12.24 Rent rtteived 27.518 19,147 INVESTMEIYT INCOME 31.12.25 31.12.24 Dep)sit acc(rtllrt irttrest Bank inttre received DivthThJs received 1.705 38 154 26 154 180 1,897 TKusfEFS' REMUNERATION AND BENEFITS tAJnn8 yrar. the trtte. E414th Walker. twd • of £16,C63 (2024.. £14.746) in respKt of reMratIon. Tru¥¢tu' ¢xpt•sti Dwing the finatKwl year. els trUse$ rt¢eiv¢d f¢imbwSent ofdty dry ¢xprw tothilin8 £2.73712024 . £22091. All of these co#s Mere uxwred ryi b¢hplf ofthe Chwth During the fjJthrK] yeor ¢uxn5e3 re1m1w were made io Nicola Br¢. wft of Rev Ai85tsir J.S. B[e, totsllinB £9J8512024. £10.352). All poym¢nts to trwtees are kKYmrttcd by chuitysc(witytioiK STAFF COSTS Th¢ av¢rn8¢ numixrof empltyjtes the y¢¥, ¢•kthed on tk b'sofa was 3 (2024.. 3) All ChuT¢h of Scotlarxl corwe8atsM% eLMrtriiKrte to N¥ti(mal Stspu¥J thi¢h the c(6ts of all ministeT'S Minittrl sti19 are pa in with the n{(1 . 1$ relad to years of servi¢e. For the uThler review w45 L12,433 4ThJ mlm AipeTrJ {in Il% fifih and Sub¥nI y¢ars} £39.856 No e4rwd obv£&).(. COPAPARATIVLS FOR THE sfATEMENf OF FINANCIAL AcmfmES UnrcstrictAI Restrthd Totsl INCOME AND ENIKIWMEiYTS TrTrOM 159.914 59.914 Cbritabk •ttivities Chwithble a¢tivi#es 22,705 22.705 Other trn8 ¥tivi¢ies 19.147 1.897 19,147 1.897 Totil 203.663 203.663 12
EJk)D Prisb Chryrch t• th¢ FwJn¢ial Ststrmets- tontinwed for tht Ytxr Ewled 31 Dteeth 21J25 COMPARATIVLS FOR THE STATEMENT OF FINANCIALAcfiviTIES. to•tiTrYd Uwesrricted R¢strithd rur¥L5 Tot fur¥Js EXPENDrruRE ON Cb4ritbk clrYiti ChaT]"tsble aclivitE¢5 216.529 216529 3.919 3.919 220.448 220.448 Net gains on itW¢5thYrt5 627 627 NET INCOmFJ{ExPENDURE) Trallsftrj bEtw¢e• h•ds (16.158) (5) (16.158) iyel moveA#t h f#tt (16.163) 16,158) RECOIYCILIATION OF FUNIKS Tothl fLuJs brou81* foN•rd 1.891J13 .434 1,893.247 TOTAL FtINDS CARRIED FORWARD 1.875.650 1.439 1.877,089 TANGIBLE FIXED A&SETS FreeTrd Plart oThJ pr4Wty wiputy michirtry Totsts Ai l January 2025 Addilion5 DIsp5a15 1.7W5• 135 79ffj70 37J14 1134,155 43,8.fj5 (&616> (16> At 31 D¢wniw 2025 1.753hSO 117,184 171 J94 DEPRECIATION At l Jamwy 2025 Chwr8e foryear EItMinCd OD diy481 67J31 11669 367,426 15,126 (6,616) 2.4S7 (4616) At 31 D¢xemkr 2025 936 375.936 NET BOOK VALUE Ai 31 De¢ernr 2025 1,7516 37.184 1,795,458 At 31 Decemirr 2024 1.753.650 740 12.339 1.766.729 Page 13 Contin...
tor tlt Yur Ethled 31 Dttembtr 2025 FIXED Ass INv&MENtS GroNvth ffijnd MARKrf VALUE At l Janw 2025 UnwdLd Wl10$S) 41515 570 At 31 Lkcember 2025 42,085 PROVISIONS 34J42 NET MOOK VALUE At 31 Decmber 2025 7,843 At 31 December 2024 41.515 As per Tr Church of ScodaAI il Wds dtend that tht Conwlidated Fabric Futmls do t fonn part of the cowe8atiorfs ststLOry anrw] ar#J thuefort rec1&55ifa1irrffCf Th)led ab)ve of £34242 is to 31.112S 31.12.24 sCk8 450 2C io. DF.BTORS: AMOUiYTS FALLING DUE wmiiN ONE YFAR 31.12.23 31.12.24 Other deiors 9,110 25263 1.875 A4,935 27.138 Page 14 ¢ominwl...
otrs i• ihe Fi0¢••1 Ststsmemts- ror the Year Faded 31 Dttembtr 2025 11. CREDITOR&. AMOUJW8 FALLING DUE wrtHIN ONE YEAR 31.1125 31.12.24 Tra(k CT¢dilors Taxation atsj wiai setwity (Xh¢r 567 158 7.961 7.593 7J93 8,686 IL MOVEMENT lly FIJNDS N¢t Trnt)sfers At 31.12.25 At 1.1.25 UTrreitritttd GertrH] Ho11 fuTh Hall developme 122333 (33958) 2V95 1ft3,270 3.417 1422 17&6y) (33.9581 2SI 1,866,692 Rejlritttd f•• Library fund AV Insrall10n 1,439 12&lJW) 1,439 TOTAL FUNDS iJ77,089 1&958) 1868,131 Net nw)vtmtnt in fintq. iKlwJed in the aiware as follo.. I(1 Rewwtts Gairn8 afyj Mov•n losses in funds Uwrtslriri¢d fw General finl 25&141 I427) (33,672) (33,958) Rt¥tritled AV ina]lation 2$0 TOTAL FUNDS 1256,427) 133ffj72) (8,958} 15
for th¢ Yur E•ded31 DtteThber 21125 12. MOVEMENT IN FUNDS- ¢o#tillued Comrat1¥ for moveMt Net TTat)sfetS Ai 31.12.24 At 1.1.24 Ilnn$tric¢ed Gerttai fuTKI Hall fund Hall d¢velopnt>l 13&396 1.7Y).(KK) 3.417 (16.158} 15) 122.233 1.750,0(KJ 3.417 .891.813 (16.158) (51 1.875.650 Library [] 1.434 1.439 TOTAL FUT¥DS 1.893247 116,1581 1.877.089 C'ompRTativt net rnovun¢M in iwluled in the It¥¢ aj foll Movem¢n¢ Unr¢stricted fuDd• (iencnj (1 203.663 1220.4481 627 {16.IS8) TOTAL FiINDS 203.663 1220.4481 627 (16.1581 A curMI year 12 arAI 12 A11l$ t(lned ptIon is follow7.' Nct TraTreT3 bettbren Al I 1.24 in fioMIs 31.12.25 U•rulrS¢ted f¥ (ienerdl furKI Ha]1 fund Hall developme 138.3% 1.750.( 3.417 {50.116) 24,990 113270 1,750.0(KJ 3.422 1.891.813 (50.116) 24,995 1.866,692 ReIl¢ted Llbiary fuThJ AV installation 1.434 .439 (25.1) 1.434 25.(Kil (24.995) 1.439 TOTAL FUNDS .893247 (25.116) .868.131 Page 16
FJh)D PxTiih CthMr¢ Notes to the ¢o#tid tht Yur Emthd 31 Dttexkn 2825 IL MOVEMENT IN FUNDS- tOWti•ued A currert year 12 aThl prior yeor 12 cornlM"Ml tt mov¢nKnt in i1th ihe above are as follo". lEorn ResoLX¢¢8 G&iThs aThJ Movement Kn fLttts Ilnrestritted f¥• Genetal fund 459.804 (476.875) (33,045) 150.1161 Rtsirl¢ied fwid$ AV ]A51atlation 25.( 25,0(Y) TOTAL FiINDS 484,804 {476.8751 133.0451 {25.1161 Purpost of funds Regtrieted fuTkts'. Libr¥ry fumd is for tk purctre ofkns for people read in CTrurch AV IrLStallalJ'on is a fu1 for Il insts1lat AV systrrn th.ch thE fimttial yejr. As the spxifK of r<#nts WTS fidfilkd the fiThts were trtytsferred to the 8erml urw¢$tricted fund. Uttr¢gtri¢t¢d fwkts.. Hall fund is lo rctlcci the HAiI at<stIM cwr¢rt value. Hall thvelcoftKnt is a historic firyl relation tl and exten510n of Ha]l.. T proj¢ci completed A nwtth¢r of years w. witha bA]aNe of£3.422 r•nainin8 Hall Extension F1 bank Tcouni. 13. RELATED PARTY DISCLOSVRES There *tre rekntrd ptrty fry th year ermled 31 Dec¢gniw2025. Page 17
EJlo Parish C&w¢k Deliltd •f Fim•neMI Aelivrties for iht Ytr E•ded 31 Detethbtr 2025 31.12.25 3112.24 INCOME AND ENDOWMEK15 DO¢•08 •d Iwtks tk)Mtions Gift aid Church offeruw ParLsh 81stant fimds Other I[orne Fund5 fty refithislunert 23.752 30,989 135,683 1.08 1578 15.023 21.737 120.396 1,260 1.138 360 194A42 159.914 Olhtr trdiry •¢fvltles Reni Teceived 27J18 19.147 DeSlI aCrt interest Bank rec¢ived Dividtnds received ,705 38 26 154 180 1.897 Cbirlflth ¢tivlil W¢ddm8s & fwmais Fundraing Dvtys, reci & Onli s Cafr & * larder so]es S620 4$71 5.330 6,434 54 10.887 24J69 34.001 22.705 Other Trarnftr ftom corA)iithted f¥b fiTrJ. capmal Grant ieceiv¢d 10,000 LS.11 T•t•l imcoth¥ rewr¢ 203.663 EXPENDITURE Ch#rit•blt *rtivili¢s T[Steel s811 Rent. la & insur LJ8ht and heat Teleplk)ne Postage statiovry M1$ & m1s5ion sdrI¢s CaTriegl for 41.907 36.975 10210 25,150 3,849 5.485 83,721 9,300 174.69) 2S,693 3,122 101626 11,457 20lJ19 Page 18
Parisb ClJ•rth Dttsikd StsienK•t olFwMeil Activities for ¢ht Yur EIed 31 DtttmbEr 2•25 31.12.25 31.1224 Ch#rltbk ttlwhieJ Broughi forwd 2O1J19 1&710 11023 174.690 15.354 12.339 359 364 5.166 8357 SIK)p/¢aftllard¢r cypernes san & music ImproveThnts to woperty Plant atKI nwhir¢ry thJr*¢w paid l457 iU69 IA59 25W7 216.529 Inve5thient lMin costs Spport costs Gover¢ ¢ts AccountaiKy 3.769 Totsl resow¢¢s¢xwthd 256.427 220,448 24714 116.7851 Py19