REGisfERkD CHARrry AUMBER: SCNM18819 cl￿GREGA￿0￿ 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 Yt*r Eldtd JI Dttembtr 2025 Pa8¢ Rtport •f th Trut¢ Sl*ltm•t of Adivilies B*h•ee Shttt to tht Flm*nd*l S¢•¢¢m¢mts Det*lltd St*te#*Dt of FIB*Mtknl AtthTltlt5 18 ￿ 19 for ihe Ye*r E4ded 31 Deeembtr 2025 The trU￿teS PlE￿Trt tlKTr W with ts firwrial stalen*￿8 of ￿ ¢FArity for tr year erthd 31 Detember 2025. Tr trLLStees have adoptrd ihe w0vis￿l￿ of ACc(￿Ling WMI R¢t*Ytws 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). 0￿E￿IvEs AND ACrIv￿lES Obje¢ifves *thd #l The Church of Scotla￿l Is Trinitarian in do(JrIT￿. Reformcd in tlwliti￿ a￿1 Presbylenan in ￿lity. It ¢xists to glorify Gtsj to W)Tk fw the advanc¢￿ of chr￿￿S Kin8thMn the *￿Id As a Mlional ChurclK it aCknO￿¢d￿5 di5tt￿li￿ 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 churcl*s In variou9 te￿nertie*l 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 I￿￿fits 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￿ ?￿l￿1ty wwld E¢ urrtble to ¢i)ntinue Hrre it rKA for the commitn￿L shovm. Ellom Chw¢ Rel￿ of the Trugttts for th¢ Ye*r Eoded 31 Deternber 21125 ACHIEVEMEIYTS AND PERFORMANCE Ellcffl Pansh Chwch to orw* wKler irs Missi￿ staten￿l of MeanW Faith. Meaningful Community. Mcaningful witne￿ Th¢ team stnKttwe. d￿r￿ted re4MXLSibilffi¢s from the KI￿ Se&%Eof4 conlinues to underpin Th¢ primary r￿US for the year has been lawKh ar#1 cafty Mnplemetrt&tx)n of ￿ cotwegatioft's 3.year plan. New LI￿1. Following its d¢v¢lopm¢Jrt in tl* previous ye¥. this plan fr￿ullY Intr(￿￿ed to the ewiotL with teams ¢8inning to take 0￿￿rshIp of tk ￿entifie￿I 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¢ Sp￿lf￿ are&s h&ve seen positive developmeJK P￿ticUlarlY strenwknJ'r¥ of Mrlcome 8tMI Iwi￿lty thro￿ fv ueation of a vol￿1 haJ*lbooK tk e5thblisFrnent of l.ift Groy followll)g Alp￿ aNI i*ts ir*0 k*W best to ¢ngw different ps wthin the COn￿¢82t10ry ir*lwJin8 a broadenin8 unthr5taThlir* of Ah)w ￿Ople en8a8e with f8J'th and discipleship. Initial ¢onverwi0￿ have also tsken plttee 8rowll¥ aThYre￿&S of l￿W tk church can better El¢om¢ i￿]Ul￿ with di￿bIlitieS. Worthp aThJ spiritual lifr ￿ve remamtsl stable. with afte4th￿t holdu￿ cons￿rn over the yefjt. A ministerial St￿lettt placemcnl h&5 brou8ht a dimeAsion to Ic*r5hip. alowde i￿rts￿d porticiFqtion from m¢m￿r$ of thc congregation Thre¢ Lift Grow are Th)w e*ablL51rd form w imFKrftsrtt Part Of th¢ chur¢h's dL8cipleship off¢ru¥ with many parn"cip&nts col￿nU￿ on fmm Alrtha In addiiKXL a pxycr rnmisty te4m d&Jic•ted praycT $pace followin8 5¢rvices have been it*rc4I￿ aThl art bein8 wed re8￿8￿y. Work an￿￿8 t￿ldren aryl Fryle has cothirnKd #eadily. with pgrti¢ipalion Tcmainin8 br￿lty eonsist¢nt. Kirk F¢$t wes a8Jin a si8nifLcant highlig1& strong en888emert only in Q￿terS Holthy Club also in the wder FYOBr8￿t of church communty r£tivili4 irt1￿1￿8 J ￿tI1-￿tterded Cell￿h. Re8dw #tivilies Continue to provide an Irn[￿ FM)ini ofconr*aioN even M4Jcre rKmwical Plad￿l. The KI￿ Centre COMM￿lty 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 iThJivid￿18 connectiro fi￿lY with t￿ life of the chwch. Addrlioml cornmurrity enwe￿rtnt h&s included parmeTship wth 'Jingk afyj Mryi¢' in a Chrisun&8 fAy alotyth ¢￿In￿d involvement in 10¢41 events swh as Ellon C￿l*Ma￿ 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 be￿rit 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 ChL￿h life. Alonyide thi& irnpacr of ill hcalth aThJ an &BeIr￿ leadership cohort has t*ert ftlt Whik FK>$￿'Ve 14ve t*en thkery s￿h as the development of the volunteer handt*)ok. voluniecr rcCru]tME￿ aNI swc¢SS￿ plannlng Tenwin kry pnorities. FAJsurtng that r¢sFKinsibility is rnre widely sh￿rd aC￿Y￿ the will be C$*rt￿l the lon8-tum sustainability of ¢urwnt tivit￿$ a￿1 for en&blin8 firture No *8nifiwl dev¢ky￿th have thken pkn in relation to fv chwch ixll"Idingg dwin8 year. alt￿￿1 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 eX￿Cted to be an arca ft)T furth¢r ctwid¢ration. The c0nwgatio￿ h&5 Co￿]nuE￿ its rclatMJfLthip B¢ll￿Vie Patjsb ch￿c￿ oFythties foT deeper collalxjration have lim1￿ dwtt)g rwrrrt vw. Sron¢ er8awllt hLs taken place. inc1￿1]n8 Joi￿ activities at FA4ter arml & CThTiStmas initiati.ve with Scriptwe Union. Overall, th¢ year h&$ tten one ofcoAg)lid*ioTL While there Sre clew siw8 of vttslrty. irKlwJing rmv Con￿rtionS, *able attendance, 3Th4 developin8 arns of miniary. th15 h&$ btgn FA[a￿ed by tk on￿1[* ¢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￿.￿bIl￿Y. arnl LXtmn8 tlw key ¥reas linc1￿J￿g administratioJL propety. aT¥J governaTvI are wpwtrrted effectively. C¢ntyal io this will be cordin￿d drvelopment of a broader more s￿$￿￿￿[e bw of Vol￿Tre￿ aThl l¢•kns Thts is interyjed to wovilk a nKffe ￿￿Te from wltich the congregation L7n Contin￿ ￿ develop its Mi&s￿n&[ aryl di￿￿leShiP 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 ex￿mILly[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 re￿Ved 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* re*￿5 re9w￿j arrfl have thktn irto tt%ir Current and liabiliti¢s. No $￿tr￿ rA)IL¢y IS ciwrently in place, sutTKKrt fiThJs ￿t a]ways rnaumats￿d ￿ rneei th¢ day ￿ dty 0￿ratin8 requirenxnts of fv ¢hurch. Cth tsl•rvs kld * the for 4yoxin*ly 3 of normal orKT8tin8 exF¢ndiiure. FirruRE PIANS Our main plan for 2026 is to devdop styrt tl* thFctiY¢s fr(Yn our 3 yew pkln. STRUCTU￿ GOVERNANCE AND MANAGEMF.NT Governiig The charily Js controlled by its of and an UniT￿or￿7r￿¢d ¢l*Tity Org*nltsii0oal gtru¢turt The Church 1$ tdminis*red in p£cwda￿c wrth of the Unrtary De•1 of C0rutit￿ty)n. The trusi¢e5 5ervcd durin8 tr* perifyl frorn l Jwmxy 2025 to d•tr w%re fftppmrd are i￿1￿Jed in th¢ legal aryj 4dministr*ive infiwo￿tIon. 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 cor￿MItTed to Imve the appropriale ytls ar¥J skills. The minisier. is a rnember of the Kirk scs5￿￿ Is elecbj lry the a￿1 uyjucted by fv Presbylery The Kirk Sessiott con d¢l¢gatr various f£iivitie5 kn b¢ carr*d 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 Tr￿e¢S have d￿￿Ed th¢ ruks Specif￿lty this ye¥. kn*tvu. rtyks for year are the $8m¢ as previous years. with the aNJ il's effccts a cortimrin8 risk fac￿r. T￿ trWI¢￿ hv¢ felt the risksto be". the a8ein¥ tt)D8Tcwion the rned to incrcw our incorne the ￿ed to r¢dw¢ expeThJiture th¢ overall redU￿10n in 8ivin8 the i￿re￿Ing costs involvrd in the w>kttp of our ￿￿"Id￿ the rethth'on in i￿ome gettrated by the kn of the Kuk Cctltrc r(X>llL the cknw'ng nature of the l¢ts renewed ¢omr¢lilion in ihe tow The effttts of the Presbytery Plan Tr Kuk Session aThl StewETdsbip Tw fiAty aw•e of the alwe 8tKI hav¢ cortsthrtd the chDrtys finwriol rrqUi￿m¢rf5 HIKI arE ￿kIn8 pkn ￿ mthgate the risks NA¢d. Ell0• Report of tht Tr•lees for the Yur F￿le￿ 31 Dttellthtr 21ns REFERENCE AND ADMtNisfRATIVE DETAIES Reglsttr¢d Chirity SC008819 Princi￿1 4ddrt81 18 Crni8p&rk Place Ellon AbcTdccn5hir¢ Aiul 9FG Fjhm P•rnh Ch*rrk Rtport •f tke Tr•gtees f•r the Ye*r E*thd 31 De¢¢Trbtr 21125 Trnslces Rev A18St8ir J. S. Bnv- Minisrer M&ry PateT50n- Session Clewk AtbJTew Br￿e- ChuTch Tre&8wer{rnir¢d I In)3ll0251 Louise Wo(yJ- Chwch Tre&wrer (friyn 1110312025) Kirk Seuion Janei Adie William Biddi¢ Mdry Bwnett Dennis ChalmeTS JOYLC Drybur8h F.Iiz.8btth Gibb Athl¢igh Gral Maurttn MacDonaid law1¢ M¢[ Jennifer Patort Amy Smith Do￿￿$ W1￿he￿¢T lan Adi¢ Ros¢mary B￿die Dori8 Bwg¢s8 Rachel Bums Kathleen Fr&scr Edwerd Grah&m Fiona Grant Ronald M￿k1¢ Flora Jill￿n Noble Ann Reid ry Smith Louise W￿d Sartha Llealon Anthew Bruce Chades Bur8eg8 Richie Bums Alarj Doak Ann Ggmm*k Al¢xander Grani EJain¢ HeThderson Na¢aieigh M¢GOT￿le 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 He￿erSon FJl•* P*rnb Cthurth Rey¢ •fihe Tr￿tte5 for tht Ye•r E•ded 31 Dttember 21)25 Kathleen Mil Wendy Moir Pder Rrtrhie Eileen Dav￿8￿n Dorttn Davtdson Ro￿rt Gerrie Lity I lunter Brian Milne Olivia Muyray Alex RLL4sell llldtp¢ndt•t Ei*tnivr Ronnie Birrie FCCA SBP A￿Ow11￿Ats 27 FI￿aY￿n Sti¢¢t Fr&8erbur Aberdeenshir¢ AB43 9JQ TRusfELS' RESPONSIBILrrY srATEM£Nr The c￿rity truitces tTe Tcspornibl¢ fof Pftwing a fm*Jal in &cetydanc¢ w7th applicable lawJr41 United Ki￿knM Acc(x*xin8 Ststthrds {UTh￿d KI￿n Gry￿￿11Y Accepted A¢eiMuthg Practice). 'rhe law ¥pplic¥ble to charities in Seothxl rtqujres th cF•nty to weiwe finart￿l 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 pnr￿Ipl¢S in the 4wlicable Charrt￿$ SORP" o rnake Jud￿ne￿$ ￿ esiimatts that are re8x*nabie 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 rJnar￿1aI statcn*nts on th ￿Ing FA515 ¥nlc&s it IS Ibxibprw* to presw% that the ¢harity will Conlin￿ in opeThti(Kwl ¢xi*rKe. The tru8tees tre r¢strn5ibie f4x ke￿Ing proptr &eoWrtl￿ *tJith d3x1￿ ￿ re￿nIble ￿￿aCY llt any time fin&rKwJ p)sition olthe arwj to enthl¢ them 10 that the statrn*nts conwly with the Chaiities aThl Trustee Invesmxnt (ScottaTr4) Act 2W5 w¥J the Chantits Ac¢ow¥s {S¢otIat￿l Re8￿all0￿ 2(x)6 las arnermkdl. Try are also reS￿￿41b1¢ swfegwding the of ￿ ¢knty armt for tykin8 re￿nIble thp5 for the preveniion deitttion of fiJwl other Irre￿an"11e% The tr￿tte$ are resFM)nsible for maintena￿¢ iMe8rity of thE clwity aTrJ fina￿￿ inforn)Hts"on on the Con￿¢88t10rfs Mrbsite. Lc8￿￿tIon in the Unitsj 8OVCrnin8 dx #Thl dw¢mitwtion of fJTh4n¢iai swemtnts ry difftr fmrn le8k8]￿l0￿ inother jW1￿l¢tions. Appn)ved by cwder of thE i¥Jwl of tru*gson 14 May 2026 on its behalf by. J// Mr A J S BnK¢. TTus*e l•dtpt•d¢#t Re[￿rt to th¢ Trnlees •f I report on the ac￿mm￿ for the yeweT¥kd 31 Ik£rynter 2025 set on r*ges to I￿￿en. Respeetive rtspo•sihililies of trwslees euwin¢r The chDrty$ trusiees art resFrfMNblc for ￿ prepratson of the acc¢￿1￿$ in ￿rd￿￿e with the tern￿ of the Charities and Tru￿ Inve*mcnt (ScodaTrAI A¢t 21K15 *¥J ￿ Chantjcs ACco￿ts {Scot]aThll ReBulatiorL4 2¢J)6 {as ameThkd). The chaTity'5 tr￿le£S that the a￿lt rcquirtmeTrt of Regulat￿ I(KIX&) kn (cl of tht Accr￿ts Regulat￿n5 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 lThdepe*detht tx*ryimer'• 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 pr￿ed[me$ undertak¢n do not provwje )11 evider￿ thgt wwld be [ty4u￿ert in an arKI COWL￿dIY I do exwe&s an a￿lt opinton on the view wven by the oceounts. l*dtp¢Ddent exAthlller's ststerynl In ¢￿)ntell￿n with my ¢yamtMiorL ￿ nwter h&s My #llW￿.0n (l) wthich 81￿$ m¢ telieve 114 inany rn*nal rw¢£L the reqUW¢m￿ts to k(%p accowMin8 rteords in with Sea¥)n 44(IXa) of fv 2￿5 Aet Regul￿￿ 4 of tl% 2006 Aceotuts Re8ul*iorn' 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￿ sl*yAd b¢ drawtt in ordEr kn ry4bl¢ a ￿MI￿￿]% of the K¢o￿ts to be Ronnte Birnie FCCA The As￿latiOn of cP￿rtered Cen . SBP Ac¢ount4nts 27 Finlayson SITeet Fraserburgh AberdCt￿hITe AB43 9JQ 14 May 2026 Ellon P•risk Cljwrth St*ttD*it of FJm•ll¢i*l Aetivilits for tht Ye*r 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￿]r￿￿TiVitieS Inveslmeni im)mt Othei irtom¢ 27A18 27J18 19.147 1.897 25,000 Tol*l 25 203.663 ExPEND￿URE0N Ch•rli•ble activitttg ChBrrtAble ¥tsvit 252,637 216.529 3.790 3,919 T•l*l 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.$93 17J93 (8,686) NET CURRE￿ L￿sET8 64J30 68,845 TOTAL ASSETS LESS CURRLl¥f LIABILITIES 1.877.089 NET ASSETS lJ66th92 1.439 1868,131 .877,089 iINDS UNestricted fuThJs Res¢Ti¢ted fiJTrJs 12 IW.692 1.439 1,875.650 1.439 TOTAL FUNDS I,868,￿1 1.877.089 The financial sta*ments th¢ Bo•rd of TnA#tts ar￿ for ijgx on 14 May 2026 Kre Mr A J S B￿￿- TnLStee Ell0• P*riJh Ch•rch Notrs h ¢he st8ie*nts for tht Y¢xr 31 Dttewbtr 2025 ACCOUNTING POLICIFS B•si$ of prry•riNt the The have teen in wth Acc(uttl￿ and Reporting by Choiities.. Statement of Recom￿ Pr￿t￿e a￿l1(able to ¢knts"es preF4ll￿ tlw ¥ccounts in accordance with th¢ inarKial ReFAJrtin8 Stsndards appli¢able in UK a￿j RE￿ic of Irdaryl (FRS102). is$￿ on 16 July 2014 and the Financ￿] R¢t*)rtmg Slatmlard applKable in the UK Re￿b]I¢ of IreiaThl IFRS102), with Charitiés and TnLStee Investmert IScollaThJ) Act 2005 8Th1 the Clwrtu Acco￿￿ IScotlarKII Re8ulations 2￿ {as 'I'he Trus*es hayc cCytsLdc￿d thE overnll of the elxrch aNI 8r¢ of the vM¥ that there ar¢ no matrrial uneertwrttie$ #bts￿ t￿ thllly to corttin￿ for tk I￿1ve 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￿¢ i￿n md. 11 is wcthble the Inc￿ will be Ttteivtsj the amouTri can ed re1th￿y. IntomiaE rU0￿r(el with rtlAted expeDdlture r¢port¢d 8r055 in the Statemert of Finartial Activities Grants aTyJ don&ttOTL4 are onty i1￿1￿led 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 rtIal￿ts Ire in OfF1t￿41 knivilie5 at the some tim¢ as the 81ft to Mthirh tlw r¢l•t¢. Co￿tra(tual Incornt *•d ptrfoTmA•tt rtl*ttd VADts "rhis i5 onty ￿l￿1¢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 volw*4ry help received is in ac¢(*tsits is descnbed in annu r¢wJrt. Gtfts in ki￿1 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 rtttiv*blt 1￿C$t￿ttl1 io¢tsm Int¢rest on funds lYld on de￿11 ts meiTd)1¢ orKI the br reliably by thE ¢IMrity' this is Th)rmally wn n￿lfication of the intu¢a or payable by the bartk. Expepdil¥ Liabilities are reCO￿￿ed &¥ exFrKlith as is a Iwl or ￿￿￿tr￿lIVe Obli￿ort commtttin8 tl charity to tst exFThlilure. it i8 Wrtebk that a traA8fer of ecommic l￿fits will be required in settlement and the amount of the obiiWion ￿ be Mea￿K¢d ￿liably. ExFnrKliture is for on an &cnM15 and h been c1&59ÈfNI IK*Jings a8￿1¢ ￿1 cost rela￿ to the c4tem. Where costs t¥n￿t be directly attrilxrted to part￿￿]ar thy I￿ been all￿dIed on a b&Ms consLStent with the use of not a% cxFrKtitwt. 10 £llo• P•rith Chwtb Notts t• the Stst¢me•ts- e••thiud for Iht Ye*r Eadtd 31 Dff¢thr 2025 ACCOUNTING POLICIES- eoDtim•td Tinglble fiA¢d The charity th¢ rith ￿ occw armb use for tts ehtirÈt&At Certa￿ wwble fixed &wts, incI￿ling the Church halls a￿1 marffje. vesrd in the Ch￿h ofsc(rtkn￿ Gewra] Tn&eas. No eort4MlerJtion is payable for the ¢ of tkse assets. ExwKliture i￿L￿red on re￿ir maIrttna￿e tsf a55ets 15 ¢h&rged &8 r￿ur￿5 expeJ¥Jed in Statern￿ of activit￿ m the the liabilty arises. All tangtble fixed as5¢ts co￿lTh8 In excess of f2.5th) IHvin8 M va]u¢ ￿ the dwi.ty than onc yea¥. other than dx)se xquhred for are capitslised. No depre¢iation is charp>J on property on the ba￿$ th¢ est]mat¢d r¢Nduai vaEue of the 5woperty is wN¥Jcrcd ¢0 be siwJif*wrtly diff¢reN from I carryin8 value of arml tluefor¢ and the accumulafyj depreciation ort fKJt material aILkn￿, to the t*twe of prffj¢rt*% tr£ tr￿￿teS 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] v￿U?. of tanBible fixed assets OTrtr thtirthm*ul w¢fvl livffj as folk)￿. Fr￿￿lId building5. Nil L¢4s¢hold improv¢nKnts 3 yea Plart 9141 machi￿ry 5 yeaES Fixed ustt investments are stste41 at rnarket Val￿ * the bpla￿ d*. unre￿I￿ed gairvs and losse$ repTesent the diff¢ren¢e tk Thwket Val￿ It the iw'rnit¥ aThJ eTrJ of fin￿￿1￿] 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¢ T*xilS0• Ellon Pari$h Clwrth is for the purw)w of wlKable le￿.$11110n and is Iherefor¢ I subject to tixaLv)n ￿ Its ¢kn'table artiviliu The chlrity is IKIt re￿51¢¥¢d for VAT and r£sow¢es exF¢nd¢d therefore Incl￿ Errewvvabl¢ irlp￿ VAT Fund5 are c7￿[r￿d ￿ eItt￿ regtrthd fiTh4s or defined &5 follo￿. Restrictrd are subjecl to s￿￿￿1¢ rcquircmcnts to thir u5¢ wl)irh may br dEcl4red by ihe donor or wtih I￿1r autlM)rity or u¢*ed thr￿ Iwl pr(wx still within the wider objeds ofthr chDrity. R¢dr¢m¢llt b¢Defft 11)e charity opxrate5 a dcflncd co[tsib￿10n ￿￿10n sckme for quD]ifyry ¢mpl¢ryees. The as*ts of the schcme llrr I￿ld xrArately frorn of the cknrty in an u¥JrrKtMltrtly admintytsred The ¢lwrge to the statenyrf or rIw￿la1 xts"vilKs in rwi of defir*l ¢<￿￿Ti￿￿tIon xhen*g £845 (2024 £6501. ntIn￿d... Elloty Church Nota to tht Wi￿￿¢1#1 Sl*ltJlltmts- tontlnvd for tht Yt*r Ellded31 Dttenthr 21)25 OTHER TK4DING AcfiviTILS 31.1125 31.12.24 Rent rtteived 27.518 19,147 INVESTMEIYT INCOME 31.12.25 31.12.24 Dep)sit acc(rtllrt irttrest Bank inttre￿ received DivthThJs received 1.705 38 154 26 154 180 1,897 TKusfEFS' REMUNERATION AND BENEFITS tAJnn8 yrar. the tr￿tte. E414th Walker. twd • of £16,C63 (2024.. £14.746) in respKt of reM￿ratIon. Tru¥¢tu' ¢xpt•sti Dwing the finatKwl year. els￿ trUs￿e$ rt¢eiv¢d f¢imbwSen￿t 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(w*itytioiK 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 sti￿￿19 are pa￿ in with the n￿{(￿￿1 ￿. 1$ rela￿d to years of servi¢e. For the uThler review w45 L12,433 4ThJ m￿lm￿￿ 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 Cb*ritabk •ttivities Chwithble a¢tivi#es 22,705 22.705 Other tr￿￿n8 ¥tivi¢ies 19.147 1.897 19,147 1.897 Totil 203.663 203.663 12 EJk)D P*risb Chryrch t• th¢ FwJn¢ial Ststrme*ts- 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 Cb4rit*bk *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{ExPEND￿URE) Trallsftrj bEtw¢e• h•ds (16.158) (5) (16.158) iyel moveA*#t h f#tt (16.163) 16,158) RECOIYCILIATION OF FUNIKS Tothl fLu*Js 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 FreeTr￿d 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 EItMin￿Cd 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¢ern￿r 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 UnwdL*d W￿l10$S) 41515 570 At 31 Lkcember 2025 42,085 PROVISIONS 34J42 NET MOOK VALUE At 31 Decmber 2025 7,843 At 31 December 2024 41.515 As per Tr Church of ScodaAI il Wds dten*d that tht Conwlidated Fabric Futmls do ￿t fonn part of the cowe8atiorfs ststL*Ory anrw] ar#J thuefort ￿ rec1&55if￿a1irrf￿￿fCf Th)led ab)ve of £34242 is to 31.112S 31.12.24 s￿Ck8 450 2C io. DF.BTORS: AMOUiYTS FALLING DUE wmiiN ONE YFAR 31.12.23 31.12.24 Other dei*ors 9,110 25263 1.875 A4,935 27.138 Page 14 ¢ominwl... otrs i• ihe Fi￿0¢••1 Ststsmemts- ror the Year Faded 31 Dttembtr 2025 11. CREDITOR&. AMOUJW8 FALLING DUE wrtHIN ONE YEAR 31.1125 31.12.24 Tra(k CT¢dilors Taxation atsj wiai setwity (Xh¢r 567 158 7.961 7.593 7J93 8,686 IL MOVEMENT lly FIJNDS N¢t Trnt)sfers At 31.12.25 At 1.1.25 UTrreitritttd GertrH] Ho11 fuTh Hall developme 122333 (33958) 2V95 1ft3,270 3.417 1422 1*7&6y) (33.9581 2SI 1,866,692 Rejlritttd f•• Library fund AV Insrall￿10n 1,439 12&lJW) 1,439 TOTAL FUNDS iJ77,089 1&958) 1868,131 Net nw)vtmtnt in fintq. iKlwJed in the aiware as follo￿.. I￿(￿￿1￿ Rewwtts Gairn8 afyj Mov•n￿￿ losses in funds Uwrtslriri¢d fw General finl 25&141 I￿427) (33,672) (33,958) Rt¥tritled AV in*a]lation 2$￿0 TOTAL FUNDS 1256,427) 133ffj72) (8,958} 15 for th¢ Yur E•ded31 DtteThber 21125 12. MOVEMENT IN FUNDS- ¢o#tillued Com￿rat1¥￿ for moveM**t Net TTat)sfetS Ai 31.12.24 At 1.1.24 Ilnn$tric¢ed Gerttai fuTKI Hall fund Hall d¢velopn*t>l 13&396 1.7Y).(KK) 3.417 (16.158} 15) 122.233 1.750,0(KJ 3.417 .891.813 (16.158) (51 1.875.650 Library [￿￿] 1.434 1.439 TOTAL FUT¥DS 1.893247 116,1581 1.877.089 C'ompRTativt net rnovun¢M in iwluled in the It￿¥¢ aj foll Movem¢n¢ Unr¢stricted fuDd• (iencnj (￿￿1 203.663 1220.4481 627 {16.IS8) TOTAL FiINDS 203.663 1220.4481 627 (16.1581 A curMI year 12 arAI 12 A￿￿11l$ t(￿lned p￿tIon is ￿ follow7.' Nct TraT￿reT3 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 Re￿Il¢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#ti**d tht Yur Emthd 31 Dttexkn 2825 IL MOVEMENT IN FUNDS- tOWti•ued A currert year 12 aThl prior yeor 12 cornlM"Ml t*t mov¢nKnt in i￿1th ihe above are as follo￿". lE￿orn￿￿ 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 purctr￿e ofkn*s for people ￿ read in CTrurch AV IrLStallalJ'on is a fu￿1 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