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← St Mary On The Rock Episcopal Church: Ellon

2025-09-30-accounts

APPENDIX 1

OSC R Scottish Charity Regulator

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| Day | Month | Year | Day | Month | Year |
| From || 01 Period| Oct start date| 2024 || To || 30 Period| Sept end a| 2025 ||
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Office of the Scottish Charity Regulator

South Road

Ellon

| Aberdeenshire Postcode AB41 9NP

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee : Dates acted if Ramer person name Office (if any) not for whole year (or body) entitled to appoint trustee (if any) 1 | | Rector | | Bishop & Vestry | 2 | | Lay Rep | | Congregation 3 | | Secretary | Congregation | 4 | | Treasurer Congregation 5 | | Stewardship Convenor | | Congregation 6 | | Congregation } 7 | | Congregation 8 | | Congregation 9 | | Congregation 10 | | | Congregation 11 | | Congregation 12 | | Congregation 13 14 15 16 17 | 18 | 19 | 20

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APPENDIX 4

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Name|Dates acted|if not|for whole year| |N/A|N/A| |Structure,|governance|and|management| |Type of governing|document|Scottish|Episcopal|Church|General|Synod form|of constitution| |recommended|for|an|incumbency|(Revised|2008)| |Signed|31.01.2015|at|the|Annual|Business|Meeting|and|then|signed|by| |the|Bishop.| |Trustee|recruitment and|appointment|Rector|is|appointed|by|the|Bishop|and|the|Vestry|and|thus|becomes|the| |Chair|of the|Vestry|as|an|ex-officio|member.| |Objectives|and|activities| |Charitable|purposes|Section|2|of the|Constitution|states:|-| |“The|Charge|is|established|for|exclusively|charitable|purposes,|primarily| |for the|advancement|of|religion|and|to|provide|public|benefit.”| |Summary|of the|main|activities|Episcopal|Church|Services — Sun|& Wed| |in|relation|to these|objects|Church|Choir —|practice|every|Thursday| |Community|Activities| |1.|Mainly|Music — weekly|during|term time|(parent|&|toddlers)| |2.|Create —|fortnightly|handicrafts|group| |3.|Men’s|Breakfast|—|monthly| |4.|Film|Night —|8|times|per|year| |5.|Fair Trade|Stall|-|monthly|

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APPENDIX 1

Achievements and performance

Summary of the main achievements of | Attendance — 50 to 60 at Sun Services — 15 to 20 at Wed Services the charity during the financial period = Increased attendance of those under 50 and interest in being involved in the operation and running of the charity.

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Community|activities| |1.|Mainly|Music —|almost|at|capacity|for|the|hall,|very|popular| |2.|Create —|12|to|18|attending|including|some|with|learning| |difficulties|who|are|supported|by|the|organisers| |3.|Men’s|Breakfast|—|12|to|24|from|all|branches|of|Christianity|in|the| |area —|sharing|food|and|ideas| |4.|Film|Night— 20|to|30|attending|with|food|provided|by|church| |members|for|all|attending| |5.|Fair Trade|Stall — continues|to|offer|fair|trade|products|to|the| |congregation|and|is|well|supported.| |General|Charity|Activities| |1.|Weekly|collection|of|food|at|the|church|for|the|local|Food|Bank| |2.|Cash|-|Christmas|Donation|to|Crisis|from|the|congregation| |3.|Cash|—continuing|3|yr support|to|the|Anglican|Church|of Papua| |New|Guinea|for|the|training|of the|priest.| |4.|Cash|—|Donation|from|Fair Trade|Stall|surplus|to|the|Fair-Trade| |Organisation.| |5.|Cash|—|Donation|to CHAS|from the|congregation.|

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Financial|review| |Brief statement|of the|charity’s|policy|Surpluses|are|currently|invested|to|provide|a|future|income|for|the church| |on|reserves|during|difficult|times|or|if the|demographics|of the|age|profile|of the| |members|results|in|a|future|deficit|in|operating|income.| |Details|of any|deficit|No|deficit|during|this|period.| |Donated|facilities|and|services|(if any)|||The|church|hall|is|provided|free|of charge|for the following|groups:|-| |Ellon|Men’s|Breakfast —|Ecumenical|group|of|Christian|Men|meet on|a| |monthly|basis|to|discuss|their|faith|in|Christ and|topical|issues|— open|to| |all|who|profess|to|be|a|Christian|or an|interest|in|Christianity.| |Create|Group|—|handicrafts|group —|meets|every|two weeks — open|to|all.| |Mainly|Music —|parent and|child|group — weekly|(during|term|time) —|open| |to|all.|See|Appendix|1|for|Additional|Donated|Faciliaties|

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APPENDIX 1

Other optional information

The congregation of Saint Mary-on-the-Rock Episcopal Church endeavours to welcome everyone in a nonjudgemental way. Our desire is to help each person to develop their personal ministry gifts and to utilise whatever skills and talents and resources God has given to them. Seeking to be faithful to the Word of God which we encounter in every one of our worship services, each member is encouraged to dedicate themselves to loving others in accordance with the teachings of our Lord and Saviour Jesus Christ as we pattern our lives upon his example of unconditional and selfless love. We acknowledge that we are called by God to love others, and we understand that this is how we participate in God’s kingdom. Accordingly, we seek to build up one another, for we recognise that in this Way we grow in our own personal maturity, we grow as a congregation, and we help to grow the kingdom of God.

Additional Donated Facilities and Services

Children’s Hospices Across Scotland (CHAS) — has use of the church hall as well as considerable support from the congregation (time and donated baking) on an annual basis for a Strawberry Tea as a fundraising event at which all monies raised are given to CHAS with no costs charged by St Mary on the Rock.

Macmillan Cancer Support (Macmillan) — has free use of the church & church hall on an annual basis and participation in the ecumenical flower festival (in the St Mary on the Rock Church) — again this is supported extensively by the congregation, with no church costs charged and all funds given to Macmillan.

Ellon Foodbank — there is a collection area at the back of the church for considerable donations of food by the congregation which are then passed to the Ellon Food Bank on a weekly basis.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s)
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OSCR will accept digital or typed signatures Full name(s)

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Position (e.g. Chair)
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Date
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Registered Charity No. SC008825

St Mary On The Rock Episcopal Church: Ellon

Annual Accounts for the Year Ended 30 September 2025

St Mary On The Rock Episcopal Church: Ellon Registered Charity No. $C008825

Table of Contents

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St Mary On The Rock Episcopal Church: Ellon Registered Charity No. SC008825

Independent Examiner’s Report

To the Trustees of St Mary On The Rock Episcopal Church Ellon Registered Charity No. SC008825

| report on the accounts of the charity for the year ended 30 September 2025 which are set out on pages 4 to 10.

The Charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act 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.

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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.

Signature:

Date: 7 February 2026

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St Mary On The Rock Episcopal Church Ellon Registered Charity No. SC008825

Statement of Receipts and Payments For the Year Ended 30 September 2025

For the Yearthe YearYear Ended 30 September 20252025
2025 2024
£ £
Receipts
Donations 1 78,530 73,451
Grants 2 1,075 6,396
Fundraising 3 1,495 1,665
Rent 4 5,987 5,593
Investment Income 5 1,085 1,940
Other Income 6 21,558 20,260
109,730 109,305
Receipts from Investments
Proceeds from Sale 65,332 -
Dividends 1,930 288
67,262 288
Total Receipts 176,992 109,593
Payments
Donations 7 1,318 3,351
Grants 8 12,977 13,542
Fundraising Costs 9 1,385 1,626
Property Costs 10 27,291 32,575
Rector Costs 11 43,868 43,874
Admin Costs 12 19,556 19,487
Total Payments 106,395 114,455
Payments relating to Investments
Purchase of Investments at Cost 59,240 -
Management Fees 756 -
59,996 -
Total Payments 166,391 114,455
Surplus / (Deficit) forYear 10,601 (4,862)
AllFundsareUnrestricted

St Mary On The Rock Episcopal Church Ellon Registered Charity No. SC008825

Statement of Balances

As at 30 September 2025

As at 3030 September 2025
2025 2024
£ £
Cash Funds
: Opening Cash atBankand in Hand 26,216 31,078
Surplus / (Deficit) from Statement of Receipts and Payments 10,601 (4,862)
Closing Cash at Bank and in Hand 36,817 26,216
Consisting of:
Virgin Money 29,748 26,216
Brewin Dolphin CashAccount 7,069 ;
36,817 26,216
Investments
Opening Market Value 224,448 217,873
Interest from Investments prior to transfer 5,714 -
Proceeds from Sale ofInvestments (65,332) -
Dividends from Investments 1,733 -
Purchase of Investments 59,240 .
Management Fees (756) -
Realised and Unrealised Gains / (Losses) 24,672 6,575
249,719 224,448
TotalUnrestrictedFunds 286,536 250,664

Approved by the Vestry and signed on their behalf by:

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St Mary On The Rock Episcopal Church: Ellon Registered Charity No. SC008825

Notes to the Accounts For the Year Ended 30 September 2025

e Accounting policies

Basis of preparation of accounts

The accounts have been prepared under the historical cost convention as modified by the revaluation of investment assets and are in accordance with applicable accounting standards, the Charities Accounts (Scotland) Regulations 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) issued in 2005.

Fixed asset investments

Investments are shown at market value and unrealised gains and losses are included in the Statement of Balances.

Congregational giving, donations, legacies and similar income Congregational giving is accounted for when received. Donations, legacies and similar income are accounted for when St. Mary’s becomes entitled to the income anda reliable estimate of the amount to be received can be made. Gift Aid tax recoverable is accounted for at the point of receipt.

Disposals of investments

Realised profits and losses on investments are recognised on the date of disposal and are included in the Statement of Balances

Governance Costs

Governance costs relate to those costs necessary to provide the governance infrastructure which allows St. Mary’s to operate and to generate the information required for the public accountability.

Apportionment of Support costs

Resources expended are shown in the Statement of Receipts and Payments categorised by charitable activity and governance costs in accordance with the requirements of the Statement of Recommended Practice. Certain costs and grants awarded are capable of direct attribution to the categories; however other costs, in particular non clergy staff costs and costs associated with running the church buildings, are attributable to more than one category. These costs have been apportioned to the specified categories based in proportion with the direct costs (see ‘Resources expended on charitable activities’ below).

e Funds

There are currently no Restricted Funds, all current spending is Unrestricted and at the discretion of the Vestry and are available for use at the Vestry’s discretion in furtherance of the Church’s objectives.

e Clergy and Staff Pension Fund

Employees are eligible to join the Scottish Episcopal Church Pension Fund which is a non-contributory defined benefit scheme with benefits based on final pensionable salary. The Rector is a member of the Fund and others employed by the Scottish Episcopal Church are also members. St. Mary’s is unable to identify its share of the underlying assets and liabilities of the fund on a consistent and reasonable basis and so accounts for its contributions as if the scheme was a defined contribution scheme. The contribution rate for the year under review was 22%. There were no contributions outstanding at 30 September 2025 in relation to St. Mary’s employees.

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St Mary On The Rock Episcopal Church: Ellon Registered Charity No. $C008825

Notes to the Accounts (continued) For the Year Ended 30 September 2025

e Trustee remuneration, benefits and expenses

Except for the Rector, no member of the Vestry received remuneration or reimbursement of expenses, other than reimbursement of purchases made on behalf of the Church. The Rector is ex officio a member of the Vestry and a trustee, and receives remuneration, benefits and reimbursement of expenses in respect of services as a stipendiary cleric in line with scales determined by General Synod of the Scottish Episcopal Church.

e Resources expended on charitable activities

Resources expended on charitable activities include direct costs, grants awarded and support costs. Support costs, which relate primarily to non-clergy staff costs and costs associated with running the church buildings, are attributable to more than one category. These costs have been apportioned to the specified categories based in proportion with the direct costs.

e Church Buildings and Property

The Church and Hall buildings and the Rectory, all in South Road, Ellon are owned by Saint Mary's. The original cost of these assets and the cost of improvements prior to the work started in 2001 are not known and have not been included because, in the opinion of the Vestry, the cost of professionally valuing them to include a value in the accounts outweighs the benefits to users of the accounts.

On 30 September 2025 the Church, Hall and Rectory buildings were insured for £15,098,133 which is an estimate of the replacement cost of buildings and contents. Replacement building cost does not represent market value of the properties and does not include valuation of the land on which the properties are situated.

e Quota

Quota is paid by St Mary's to the Diocese of Aberdeen and Orkney to support the work of the Diocese and of the Scottish Episcopal Church as a whole.

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St Mary On The Rock Episcopal Church Ellon Registered Charity No. $C008825

Analysis of Receipts

For the Year Ended 30 September 2025

2025 2024
£ £
1 Donations
Standing Orders 50,167 46,623
Sunday Collections 9,158 8,044
ChurchGroups 3,317 3,211
Funerals &Weddings 1,700 1,880
Gift Aid 14,188 13,693
78,530 73,451
2 Grants
DioceseRoadshow Grant 75 -
Dioceses HallSupportGrant 1,000 -
Diocese Rectory Improvement - 2,188
Diocese StipendSupport - 2,020
Province Rectory Green Fund - 2,188
1,075 6,396
3 Fundraising
Away Day Income 1,495 1,665
1,495 1,665
4 Rent
HireofHall 5,987 5,493
Hire of Plastic Chairs - 100
5,987 5,593
5 Investment Income
Interest& UnitTrusts 1,085 1,940
1,085 1,940
6 OtherIncome
CHAS - 30
Easy Fundraising 53 52
DebitCard Cash Back 2 -
StJames Shared Costs 21,503 20,178
21,558 20,260
TotalReceipts 109,730 109,305

St Mary On The Rock Episcopal Church Ellon Registered Charity No. SC008825

Analysis of Payments

For the Year Ended 30 September 2025

For the Year Ended 3030 September 20252025
2025 2024
£ £
7 Donations
Air Ambulance - 500
CHAS 575 500
Christian Aid - 500
Crisis 91 351
Mercy Ships - 500
PNG 500 500
Water Aid - 500
Traidcraft Exchange 100 -
General 52 -
1,318 3,351
8 Grants
Diocese Quota 12,977 13,542
12,977 13,542
9 Fundraising Costs
Away Day Expense 1,385 1,626
1,385 1,626
10 Property Costs
a) Church
Church - Altar Expenses 672 808
Church - Baptism Expenses - 46
Church - Catering 56 69
Church- Electricity 4,361 1,813
Church- Gifts 12 38
Church - Property Insurance 0 227
Church - Property Maintenance& Repairs 4,202 7,600
Church - Service Support Materials 111 85
Church - Flowers 75 r
Parish Plus Ecclesiastical Insurance 4,915 4,640
14,404 15,326

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St Mary On The Rock Episcopal Church Ellon Registered Charity No. $C008825

Analysis of Payments (continued)

For the Year Ended 30 September 2025

2025 2024
10 Property Costs (continued) £ £
b) Hall
Hall - Electricity 1,043 966
Hall - Gas 1,652 1,708
Hall - Property Insurance - 200
Hail - Property Maintenance & Repairs 452 2,117
Hall - Advertising - 271
Hall - Cleaner -Wages 2,421 2,334
Hall - Cleaner EmployeeTax & NI 57 55
Hall - Cleaning &Toilet Supplies 255 228
Hall - Fire Protection - Chubb 380 526
Hall - Office Supplies 11 14
Hall - Pest Control & Sanitary Bins - Presly Pest Control 829 772
Hall - Postage 254 114
Hall -Telephone& Internet 957 879
8,311 10,184
c) Rectory
Rectory - CouncilTax 1,985 1,858
Rectory - Loft& Underfloor Insulation - 4,376
Rectory - Property Insurance 641 200
Rectory - Property Maintenance & Repairs 1,950 631
_4576 7,065.
27,291 32,575
11 RectorCosts
Rector - Tax & NI 6,322 4,999
Rector - Other Expenses - rive
Rector - Pension Contribution 8,316 10,430
Rector - Replacement Priest 260 325
Rector - Stipend 27,513 26,287
Rector - Travel Expenses 1,457 1,756
43,868 43,874
12 Admin Costs
Music 3,776 3,723
IT 132 213
Photocopier 2,054 3,149
Secretary 12,296 11,676
Governance Costs 1,298 726
19,556 19,487
TotalPayments 106,395 114,455

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