The Church of Scotland St Andrews- Lhanb d & Ur uhart Parlsh Church of Scotlan RECEIPTS AND PAYMENTS ACCOUNTS For the ear ended December 31 2025 Congregatlon No: 352099 Scottish Charity No: SC008850
The Church of Scotland St Andrews- Lhanb d & Ur uhart Parish Church of Scotland El In RECEIPTS AND PAYMENTS ACCOUNTS For the st ear ended Deeember 31 2025 Congregatlon No: 352099 Seottish Charlty No: SC008850
St Andrews-Lhanbryd & Urquhart Parish Church of Scotlan(L Elgin Trustees, Annual Report (contlnued) Year ended 31 December 2025 Principal Offlce-bearers Minister. Rev Michael Coenraad Engelbrecht Session Clerk: Alastair Ro88etter (to 29 May 2025) Joint Session Clerks: Grant Cumming (from 29 May 2025) Sandra Dick {ftom 29 May 2025) Cbwch Tre88urer'. Christine Watkins Independent Examiner Anne A. Laing CA Lavona Calcots ELGtN tv30 8NB Banker# Virgin Money 151 High Street ELGIN IV30 IDU Bank of Scotland Business Banking PO Box 1984 ANDOVER SPIO 9GZ
St Andrews*Lhanbryd & Urquhart Parish Cburch of Seotland, Elgin Trustees, Allnual Report (continued) Year ended 31 December 2025 Structur4 Governance and Management Governlng Document The Church is administered in accordance with the ternis of the Unitary Deed Constitution. Recruttment and Appolntment of Trnstees The Church is administered under the lerms of the Unitary Deed of Constitution whereby members of the Kirk Session xre the Charity Tt¢e$. Kirk Session member8 are the elders of the church and are chosen from those members of tbe 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 Presbytery. Orginlsv4tlonal StruetDre The Kirk Session which meets at Icast six times a year is responsible for all Spiriiual and temporal affairs within the church. Objectlves and Actlvities The Church of Scotland is Trinitarian in doctrine, Refotrned in traditxon and Presbyterian in polity. It exist6 to glorify God and to work for the advanccrnent of Cl)rist's Kingdom tILroughout the world. As a national Church, it acknowledges a distinciive c1 and duty tr) bring the ordinaThce8 of religion to the people in every parish of Scotland through a territorial ministry. It Co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Details of activities are described in"Achievernents and Performan¢¢" below.
St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees, Annual Report (contlnued) Year ended 31 Deeember 2025 Achlevements And Perforniance Highlights MINISTER'S REPORT The year 2025 has been a sigtsificant season of Settling, rooting, and discernment. It has also been & year marked by progression, change, and faithful movement forwards. Personally, it has been a time of learning getting to know the Kirk Session, the congregation, and the history and identity of SALU - while pray¢rfully discerning how God is calling us to mov¢ into the fiJtUTC together. Early in the year, the congregation expeTienced an important trAnsition in leadership with the stepping down of our long-serving Session Clerk. We are deeply grateful for his years of faithful service and dedication. The Session has now adoptcd a team-based appruacb to the role of Session Clerk which is proving to be a positive development. Iwhile one brings strong gifts of vision, 8trate8y, and forward thinking, the other brings exceptional Skills in administration and org8ni8ation. Together. their complementary gift8 arc strengthening the work of the Session and helping to guide the congregation confidently through a time of change. Throughout 2025, we continued our Thesday morning planning meetings for Sunday wot3hip. These meetings provide an open and collaborative space where members can bring ideas, help select songs. and plan the scene setter for worship. They have become a valuable platforni for Sh discernment. 11 has been a deeply encouraging cxperien¢e to witness how the Holy Spirit brings focus direction to each service, and how ideas offered by different people come together in a meaningful way. Each meeting also includes Tefle£tion on the previous Sunday's seryicc, allowing us to recognise how God has been at work among US. A Significant focu8 of 2025 waB our engagement with becoming a mi88ion&l, Relationa], and Jncarnational (MRI) church. As a con8re8ation, we have been journeying with God as He gends us more intentionally into the village of Lhanbryde. Out of this passion for our local community, we parthered with the Methodist Church to host a Telling the Storie5 conference on 5 April 2025. The PUTpose of the conferencc was to equip people to share the gospel in a natural, accessible, and non-threatening way, and to engage with Bible stories in fresh and Creative forn. This experience shaped us as a Congregation and gave us a renewed awar¢ness of how to approach becoming an aclive, ouiward-looking church. One of the areas where we saw significant connection and growth was through Active Churcty where we engaged with approximately 50 families. A major highlight of the year was our Holiday Club, held during the summer holidays from 28 July to l August. This was a wonderful opportunity to Gonnect with the children and families of Lhanbryde. Particularly encouraging wo5 the enthusiasm and commitment of our volunteers, including three teenagers who served as part of the team. The relationships fornied durin8 Holiday Club have continued, especially through our ongoing involvement with the local primary school. where w¢ lead assemblies once a month. Rccognisin8 that 2025 w&8 a year of challengc, change, and growth, the Kirk Session organised a missional workshop for the whole congregation on 16 AUg$t 2025. The focus of the day was prayer and discernment, asking together, 'Wbere is God calling us?. It was a profound and spiritually rich day, centred on deep listenin& connection, and growth. We reflected particularly on the Five Marks of Misslon, and from this, we developed a contextual framework expressed as the 'Five Ts., to which we added two further elements. These Seven Ts are: Togethtrness Grf T¢llln& Teachlngg Tendlng* Transforming? Treasuring, and Time Out (rest and renewal). Our intention in 2026 is to shape these into spiritual disciplines and a shared rhythm of life, to encourage both personal and corporate cngagemerAt.
st Andrews-Lbanbryd & Urquhart ParAsb Church of Scotlan(L Elgln Trustees, Annual Report (continued) Year ended 31 December 2025 Aehlevemellts And Performanee Hlghllghts (¢onlinued) The year 2025 was also one of celebration and thanLsgiving. On 23 November 2025, we recognised and honoured ten members of the Kirk Session with long-service certificates. What was especially moving was that their service ranged from 31 to 49 years - a powerful testimony to God's faithfulness and His work through committed people over many decades. Another significant highlight was the NationAI Day of Prayer on 29 November 2025, when w¢ hosted an online prayer gathering for the Presbytsry of NENI. The focus was praying through the Seven Marks of Mission, encouraging other5 to pray within their ovm context%. The online stream received over 4(K> views, which w&8 both bumbling and encouraging. Prayer has been a central theme throughout this year. We have sought to pray for and throu8b all our activities. A personal highlight has been encouraging people to pray every Wednesday at Ipm, fo¢usin8 on God's name being glorified in Lhanbryde and Urquhart and praying for more people coming to follow Jesus. We continue to encourage regular use of our prayer diary, inviting people to contribute prayer requests, a5 well as pray through it weekly. In addition, we hold an open prayer meeting on the third Sunday of each month before the morning service. Overnll, 2025 has truly been a year marked by 8race, love, and peace. As we l(K)k aherf we prdy that 2026 will be a year of growth, deepening faith, and new adventures as we continue to follow where God is leading. WORSHIP SUPPORT The pryaratory meeting for the following Sunday Service has been continued and currently has up to ten regular attenders. The pa8sage 18 di8CU8sed, and ideas are generated on how to best apply this to SALU, situation. This led to multi-person involvement in leading worship on Sunday morning8 with a coherent golden thread nmning throughout the Service. The slide deck for the Sunday service is curatedvia Microsoft Teams. The livestream continues to be appreciated with the service available on YouTube and Facebook. The number of vi¢wers has continued to increase and is now at 450 plus per week (prcviously 150-250) across both platfornis. The transcript of eAch week's sermon is available digitally via the weekly SALU newsletter. The use of Al (Sernlon Shots) has been introduced to produce fivc daily devotions based on the previous Sunday's reflection. They 8re sent out electronically Tuesday to Saturday to those who subscribe. A Bible study is also produc on the sennon using the same technology, which is also circulated electronically via the n$letter. The AV team continues to support the mixing of sound in the s8ncttwy and in the large hall. A small monitor mirroring the slide deck has been installed for the ease of the organist to follow the service. A new headset and receiver were purchased. We were al80 able to pur¢has¢ some audio-visual equipment no longer needed by the Lhanbryde Community Centre. The website www.salucofs.com continues to dev¢lop.
St AlldreWS-Lhbryd & Urquhart Parfsh Chur¢h of scotlan Elgln Trll%tees' AnlluAI Report (coDtlnued) Year ended 31 December 2025 Aehlevements 2nd Performanee HAglghts (continued) Over the Christh)as period, lightin8 was again used to crea ambience for both the concert and Sunday worship. including the SALU Community Nativity. It was much appreciated. An additional camera was integrating the functionality of a smart phone into the broadcasting software, which allowed for more dynamic viewing of the concert and wativity. The team continues to support the AN requirements of Active Church, School A88emblies and the Guild. CONNECT Throughout 2025 we Continued to hold CONNECT on the first Sunday of the month. From 25 to 40 adults and young people meet in the church hall for coffeelte&ljuice And croissants at l Oam. The morning then follows a 'hybrid' service pattern, starting with an Introduction at 10.25hm. then a choice of creative activities, discussion or the rcflcctive service in the sanctuary at I lam. Everyone (60+ individuals) then comes together in the I11 at I1.30am to share their insights from the different strands and to ¢ontinue worship. Music, video and creative arts are all included in our services. Themes in 2025 included Sali and Lighi, Faiih whenyou're in a.ftorm, various parables of Jesus including e andfvolish builders and the Parable of the Talents. We also had a Cl]ristin8le Service in wly Dccember. YOiJY4G CHURCH On Sunday morning8 we have one young en coming along* and five primary-school-aged youngsters attending with their parents or grandparents. The All-Age Scene Setter8 in our regul&r Sunday morning services help our young people begin to explore the Bible topic of that day. This is followed up by further activity and engagement when the youngsters go through th the hall. We are very grateful to the dedicated team who provide support to them through a variety of audiowvisual resources, games, crafts and Bible reading activities. All our young people very much enjoyed joining Lhanbryde Brownies and Guides in the service on Remembrance Sunday, with the theme of Being Peacemakers. They also enjoyed taking part in the Lhallbryde Community Nativity service where they joined with youngsters from Active Church. singing and acting out the Christmas story entitl¢d Knock Knock Open the Door.
St Attdrews-Lh2nbryd & Urquhart Pariih Chur¢h of scotlan Elgtn Trustee5' Annual Report (continued) Year eDded 31 Decejnber 2025 Achlevements and PerforniAnee Hlghllghts (eontlnued) ACTIVE CHURCH and HOLIDAY CLUB Active Church is our mission outreach to families in the local community. We started in February 2024 and have continued to Djn a two-hour session once a month on Sunday afternoons in the Lhanbryde Community Centre. Twenty SALU volunteers meet regulArly to plan each Active Church. On average around 22 children and 20 adults attend, making a growing worshipping community of around 60. Through relationships SALU has madc with Step by Stq), 8 number of these families arc now attending Active Church. Each Active Cburch involves a mixture of bouncy castle play, trundle bikes, games, tech/science challenges. craft activities and toddlers. sensory play. Ev¢ryone then gather8 in the Wor8hip Spac¢. This involves singing, Bible story tclling (using a variety of audio-visual resources) and a short time of prayer, before sharing a meal in the community Centre café area. Having regular monthly assemblies in Lhanbryde Primary School before each Active Church bas built good relationships with the school. Another encouragement is that a number of Active Church families took part in the Lhanbryde Community Nativity in SALU. Special thanks to the Llwthryde Lego Club who created 8top-frame animation backwunds for the nativity scenes. A new initiative in 2025 was the Navigate Holiday Club we ran in Lhanbryde Community Centre in July, with the help of Out of the Box from Inverness and 18 SALU volunteers. Throughout the week 25 younssters attended and on the Friday we were joined by 30 preschoolers and their paTents, with everyone enjoying the OpportnIty to discover more of who Jaqus is and what his love mean8. W¢ continue to partner with Morny Coast Methodist Church and the Scotland Methodist Circuit who, along with the Church of Scotland Seeds for Growth Fund, have provided financial support. We 8Te grateful for this, and for the prayer support of the whole of the SALU congregation. STEP BY STEP IN MORAY- REPORT 2025 Connectingparents, strengtheningfamili&Y, flourishingfylura Ch4rity: Step by Step in Moray SCIO Registration: SC042246 Address: Victoria House, 10 Victoria CrescenL Elgin IV30 IRQ Webslte: ht¢)s:Ilst¢psmoray.orgl SALU'S Inpllt SALU contribute8 two ttvstees (one serving as Chair) and six volunteer8. SALU has agreed to contribute £12k per aM for the next three y¢aTh which is match S]nded (an iTAcrease of 2k per year to mitigate inflation cost rises). SALU'S contribution belps fund the two Lhanbryde sessions on a Thursday in Lhanbryde Community Centre.
St Andrews-Lhanbryd & Urquhart Pvish Chur¢h of Scotland, E]gin Trnstees. Annu41 Report (eontlnued) Year ended 31 December 2025 Achievements and Performallce HighJRgbts (eontinued) Mission Step by Step in Moray supports families with young children who experience isolation or vh&bilIty. grounded in Christian values of love, ]wspitslity, fairness, and kindness. Actlvlty and Impydct In 2025, Step by Step delivered 17 weekty parent-andb1Id groups across Elgin. Forres, Lhanbryde, Portessie, and also Pregnancy Support groups. We supported 157 families, with 48 families on a waiting list. Volunteers contributed ovcr 3,590 hours. n Lhanbryde spe¢ifically, 34 familie& engaged during the year (17 CUTrent, 10 archive4 6 p¢nding, I transferred to Elgin). Families are archlved when they leave Step by Step. Usually it's either when the child tt4rns 3, the child Moves on to nursery, theparent relurns lo work or thefamily leaves the area. Paperwork is retainedfor 12 months. A number of families are now enga8ingwith Active Church in Lhanbryde Community Centre (apartnership involving SALU and the Methodist Church in Scotland). Groups provide a safe, welcoming environment that builds confidenee, resilien¢e, and peer support through stnLCtLred play and storytelling. Step by Step is a lifÉlinefor me and my child. ' 'It's wam. welcoming, and the only gmup wefeel comfortable atlendlng. ' 'Jfeel loved here. Il'$ like afamily., The Board welcomed the evaluative report Step by Step.. Family artd Community FVisdom- Holding a Fine Balance, which found that every pound invested 8&ved the public purse £332. Key prlorltle8 include succession planning* long-tenn funding security. and strengthening partnerships. THIUFT SHOP The total income for the year was £6.353. The volunteers must be thAnked for their work, which 18 done in two openings each week. We have faith1 and loyal customers who come to the shop to buy OT donate goods. There are also volunteers who use the media element for sdes. Sury)lus goods are distributed to help Step by Step and v8rious local charitieslappeals. The Trift Shop was invited to the local primary school for their Christnw Fayre. Blythswood Sboebox Appeal is an annual appeal to which we contribute annually. This year we prepared 89 boxes, which were uplifted in October. The Kirk Session granted £300 to Blythswood from the Appeals Fund to help with distribution.
SI ADdrews-Lhanbryd & Urquhart Pariih Church of Scotlall Elgln Trustees, Anttual Report (Continued) Year ended 31 Deeember 102S Athlevement8 and Performanet Highlights (coDtlnued) FELLOWSHIP GROUP Members of the Fellow8hip Group were involved with the decorating of the church at Easter, Harvest and CbrAsttDas. We Met a group in September to di8CUSS the business of Harvest Thanksgiviog aTAd the decorating plans Safeguarding update Church Roll update christm plans for decoratin8 church Christmas Concert planning The group rnet a8ain in early December to finalise the concLrt plan5. Donations from the concert went to Guide Do8S. GUILD tn January 2025. we continued the theme of Sure Foundations, started in September 2024. We had a guest speaker from the Children's Panel, who, at the time of his retirement from the panel. was the longest serving Panel Member in Scotland, The interest shovrn in his work wa8 evidenced by the many questions Asked afterwards. In February* one of our OWD church members, with a background in technology, helped us to spot scams and keep safe online. He provided a most U8efiil checklist to help prevent us from being tsken in by clever 8cams. Our March meeting was taken by two of our Guild members, speaking on Sure Foundations in faith in their own lives. oth¢r munbers joined in with their own memories of family life, Sunday school, youth groups and power1 influeoces when young. The AGM followed. at which time a new convenor took over the role. It was decided to divide the money raised equally between the friur projects. A successful Soup and Sweet Lunch wa5 arranged for April to boost existing funds. This resultsd in a total of £l,(KKI being sent off to the Guild Office lor the projects. The summer outing was to Cullen where we enjoyed a most interesting visit to the Community Museum, r[ by volunteers. A large 3D map of the village as it was several hundred years ago wos a focal point. This followed by tecoffee and cake at the Royal Oak Hotel to round off a most enjoyable outing. In September we started with a new theme: 'Living Stones,. Our minister gave an insightful presentation about an Edinburgh-based sculptor and photographer who u5¢s natural and urban 5¢ttings for creating his sculptures and pbotographs, The October meeting was led by the convenor who gave a Presentation about The Fellowship of th¢ Least Coin, a global ecumeni¢aI prayer movement for peace, justice and reconciliation, encouraging Christians to pray and set aside their currency's smallest coin. Our Guild supports this organisation. We also made friendship bracelets. 10
st Andrews-Lhanbryd & Urquh&rt Parlsh Church of S¢otl*n(L Elgln Trustees? Annuxl Report (contlnued) Year ended 31 De£ember 2025 Achievements alld Perfornianee Highlights (contlnned) Jn November we had two guest speakers talk to us about CrossReach's perinatal counselling service and Playful Beginnings, which is one of the national Guild projects we supporL It was an insightful talk which had an impact on us all. December found us Celebrating Christmas with a paty. We made miniQhristm&s wreaths, hAd a quiz, played P&ss the Parcel. and ate lots of lovely puddings. We finished the party singing carols, a great way to end the meeting. TOFM TOFM (Together on Friday Mornings) is a wellwestablished group that mccts twice a month in the church hall and is open to everyone. It is a great opportunity to spend a relaxed morning. meeting over coffee and sbaring our life experiences. We celebrate birthdays, share news and concerns with and for each other. We have meaningful conversations and there is also much fun and laughter. Th¢ group 18 m08tly women, but recently a few men cam¢, too, During the ycar we covered shoe boxes for the Blythswood Christma6 appeal, prepared the 8tsrs for the church Christmas tree and made the 'Poppy F&ll' for Remembrance Sunday. Wc had an enjoyable Christmas outing to Simpsons in Fochabers where we were made very welcome. Every ye8r we invite the congregation to join us for a Good Friday meditation, which is always very moving. A hi8hlight this yr was when a mernber of the congregation shared his life story with 8. I feel that TOFM 18 a practical way to share God's love. li
St Andrews-Lhanbryd & Urquhart Partsh Church of Scotland, Elgln Trustees, Annual Report (continued) Year ended 31 December 2025 Finandal Review The principal source of income for the year ¢ontinued to be offerings made by regular gift aid. This source of income was up by 3.5 /• compared to the previous year. Open plate and freewill offerings were up by just over 6% compared to 2024. The tax cl&imed on Gift Aid is up by 4.60/0 on that claimed in the previous year. Other offerings and donations, (which included Giving Day donations of £10,870 and a donation of £IO.000 before Gift Aid) was almost double that of 2024. Overall, the total unrestricted donations for the year were up by 210/0 compared to 2024. Payinents made from unrestricted funLts for charitable activities during 2025 were up by 70/0 compared to 2024, accounted for mainly by the onewoff payment for mini8ter' relocation expenses. Total receipts for the year ended 31 December 2025 were £ 118,992. (2024 £ 88,869) and payments were £ 118,879; (2024 £ 100,546). This resulted in an excess of receipts over payments for 2025 of £ 113. (2024 excess of payments over receipts of £ (11,677)). Reserves Poliey It is the Tn]stees' policy to hold unrcstricted reserves of approximately six months expenditure including designated nds. At the year end the Church held unrestricted liquid cash funds of £ 59.438. This represents around eight months, ordinary genernl expenditure. Unrestrictsd funds held in investments other than liquid cash amounted to £ 3.096. The Church also held £ 33,576 of r¢5tricted and cndOwMt funds which have bcen provided for the piirpose5 specified in Note 2. 12
St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees, Annual Report (continued) Year ended 31 Deeember 2025 Statement of Trustees, Responsibilities The members of the Kirk Session mu8t prepare financial statements wbi¢b give sufficient detail to enable an appreciation of the transa¢tions of the Church during the financial year. The members of the Kirk Session are responsible for keeping PTop¢r accounting records which. on request, must reflect the fioancial position of the Church at that time. This must be done to engure that the financial statements comply with the Charities and Trustee Investment {S¢otland) Act 2005, the Charities Accounts (Scotland) Regulations 21J)6 {as amended) and the Regulations Anent Congregational Finance approved by the Genernl Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, 19 March 2026 13
St Andrews-Lhanbryd & Urquhart Parish Chllreh of Scotland, Elgin SC008850 Inde endent Exgminer s Re ort to the Tnistees of St Andrews-Lhanb d & uhart Parish Church of Scotland El I report on the accA)unts of the charity for the year elld 31 Decenther 2025 which are set out on pages 15 to21. Respectlve re8ponslblUtles of trustees and examlner The chatity's trustees are responsible for the preparation of the accounts in accordance with the ternis of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees eon8ider that the audit requircmcnt 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. Basis of Independent examiner's Jtstement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting recoThls kept by the cbarity and a comparison of the account8 presented with those records. Jt also includes consideration of any unusual items or disclosures in the aLcounts, 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 I do not expre88 an audit opinion on the accounts. Independent exv4mlner'8 &tAtement Tn the course of my examination, no matter has come to my attcntion which gives rn¢ rcasonable cause to believe that in any material respect the requirements: to keep accounting rOr4 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 aceounting recknrds and comply with Regulation 9 of the 2006 Accounts Regulations have not been me¢ or 2. to which, in my opinion, attention should be drnwn in order to enable a proper understanding of the accounty to be reached. Date: l? 2az6 Name: Anne A. Laing CA Professional (2ualification: Member of the Instite of Chartered Accountants of Scotland Lavon4 Calcots. ELGIN IV30 8NB AddTes8'. 14
St Andrews-Lhanb d & Ur uhart Parish Church of Seotlan Recei tsandPa ments Account Year ended 31 December 2025 El UDre&trieted Reitrleted Endownlt Fun Total To¢al 2025 2D25 2025 2025 2024 Recei Donations 78,123 8S7 78,980 65.556 Legacies Activstt¢s for G¢nthxting Fund6 Bank & Deposit interest Inveslln¢nt I)0Me 6.355 808 5,116 11,471 1,616 95 12,309 2.445 95 61 85.347 34 6.815 92,162 80,405 Rental of premi Grant 300 2,700 4,309 1,155 2,900 2.8(YJ 1.130 20.000 Receipts from Oeneral Tturt¢e8 Othr receipts Uplift of temi deposit 2.800 757 373 20.0(K) otal Recel ts 88,904 10.088 20.0(x) 118,992 88.869 ments Costs of generatlng thnds Ch&rltable actlvltles Governance cost$ Other payments 88.164 10,715 98.879 99.849 20,000 20,(M)O 690 Total Pa ent 88,164 10,715 20,000 118,879 100,546 F.xceM I (defitlt) of Reeelpti ovr Paynnti for the ye¥r b¢fore transfer• 740 (627) 113 (11,677) Transfers (2,017) 2.017 Eicess l (defielt) of Recelpts over Payments for the year {1277) lJ90 113 (11,677) 15
St Andrews-Lhanb d & Ur Statement of Balances At 31 December 2025 uhart Parlsh Church of Scotland El Uttrt8trieted Rethlthd Endowhllent Fund nd5 Funds 2112$ Tot•1 2025 202S 2025 21ll4 e Cash and Bank Balances C88h and Bank balance5 brought forward 60.715 10.466 20.LN)O 91.181 102.858 Movement in year: EXC¢ l {deficit) of Receipts overPayments for the yeAr (1277) 1,390 113 {11.677) Cb and Ballk balances as at ¢tyJ of y 59,438 11.856 20.(K)O 91,294 91,181 me (cost £363) 3.096 1,720 4,816 4.466 25,085 25.085 25,085 Lla iii The a¢unt8 were approved by the Kirt( Session on 19 March 2026 For and on behalf of the Kirk Session Trnstse Trustee 16
St Andrews-Lhanb d & Ur Notes to the Accounts Year ended 31 December 2025 uhart Parish Church of Scotland El in l. Trustee Remuneration and Related Party Transadlons During tb¢ year two trustees received rcimbursement of expenses incurred totalling £8,257. ]n addition the following members of the Kirk Session received remuneration for provision of their services during the year follows.. John Third &$ Church Officer £2.909 and DittmaT Herrnkind £740 for maintenance to property. The congregation is also rcsponsible for settling the Council tax liability for the Manse whtch was £3,500 for the year. There are no separatsly registered charities under the control of some or 811 of the congregation's charity Ste¢S. 2. Movements In Fund8 AtlJa 2025 At31 Dec 201S Re¢dpts Payments TrAnifen B nkBal Unrestrlcted funds Designot¢d YounB Chureh Fw ChildreD'S Worker CA8h A¢coullt Thrift Shop Appeal Fw General Fund 624 389 130 139 633 393 22 6.374 52 82,474 88,904 301 10.700 77,033 (6,051) 4.034 139 2,017) 10.552 49,150 60.715 3,938 54,452 59,438 Restrlcted fundi S¢eds for Growth Sttwt MCDOrld Menyjzial Fund B¢ThevoleTht Fund The John Humphrey Bequest Fund Althea Imlab Mellnd1 Trust Flower Fund 368 3,226 31 2,614 980 1.127 886 1.919 426 1.096 864 I,l97 422 722 H8mi8h MeDonald Le8a¢y Worship MaD8s¢r Softwgr¢ Womatt's Guild 5.223 3(X) 944 53 5.278 300 934 1,467 4,563 10.088 1,477 6.624 10,715 Christian Aid 50 10,466 2,017 2.017 11,856 Endowment thnds The John Humphrcy Bcquest Fund 20.(M)O 20,000 20,000 20.000 20,C4)0 20,IKJO 20,000 20,000 Total funds 91,181 118.992 118,879 91,294 17
St Andrews-Lhanb d & Ur uhart Parish Church of Scotlydnd El otes to the Accounts continued Year ended 31 December 2025 2. Movements in Funds Investments at niArket value At l J411 2025 At 31 Dee Recelpts Pxymemts TrAnsfer8 2025 Unrestrleted fund8 Dc8i8uattd Fabric Fund 2,871 2,871 225 3,096 3,096 R¢strleted funds Sttwt M¢DouJld M¢D]orial Futld Benevolent Fund 957 75 1,032 688 638 1.595 125 1,720 Total 4,466 350 4,816 08es of Desl at Funds Youn¥ Church Fund: The TnteeS have set asidc funds for use by the childr¢n'8 group ages 3 to teens. Children's Worker Cash Account: the Kirk Session ae¢d during the year that the balance in this Attount is to be used for Active Church. Thrift Shop: The Trustees currentIy divide the proceeds of the Thrift Shop between the Appeal Fund 213 and Christian Aid 113. Appeal Fund,. Income comes from 213 of the Trxft Shop takings. Can be expended at the discretion of the Trnstees. 08es of RtrIcted Fun Seeds for Growth is to be used for paying the expenses of delievering Active Church Stuart McDonald Memorial Fund.. This fund is to be used in connection with benefit to children. Bcnevolcnt Fund: To be used for disbursement to needy persons at the discretion of thc minister. The JOI Humphrey Bequest Fund: The income from this Fund Can be used for the upkeep and maintenance of the Chur¢h buildings, boundary walls, gates & garden in front of the Church. The Althea Imlah Memorial Trust Flower Fund .. Can be used for any expenditure in connection with flowers for the Church. The Hami5h McDonald Legacy is to be used to help provide extra aids and comforts for the elderly or disabled. Worship Manager Softwar¢: This donation is to be US to purchase software for worship we. Woman's Guild: Funds raised are used for Guild projects. Christian Aid: Funds are raised from activities organised by the fundraising committee with all proceeds being donated to Christian Ai(1113 of the Thrift Shop takings Are donated. oses of Endowment Fund The John Humpl)rey Bequest Fund". The income from this Fund can be used only for the upkeep and maintenance of the Church buildillgs, boundary walls, 88tes & gaTden in front of the Church 18
St AndreiYs-Lbanb d & Ur uhart Parisb Cbureh of Scotland El Notes to the Accounts Continued Year ended 31 December 2025 Unrestrleted R¢itrltted Funds 2025 EndDwnnt FuDdJ To¢ 2025 2025 21125 2024 3. Analysls of Donatlons WFO Sehetne (not) Gift Aid) Gift Aid DOtiOnS Tax Reeovered on Gifl Aid Donatiom Ordinary Offerillg5 (OFn Plats) Other Offcrin81, Dollations ¢t¢ 4.816 35,600 11,673 3,615 22,419 78,123 4.816 35.600 11,958 3,615 22,991 78,980 5.039 34.391 11.432 2,897 11,797 65.556 285 572 857 4. Analysls of Paymeots Costs of generating fund8 Charltable aetlvltles GLlin8 lo grow Mission Prcsbwery dues Mini8ter'8 expen& Minister1 As8LStanee Locum Mitii8ter & Pulpit supply Other st&ffin8 Colts Fabric repair8 & Anaintenwe Council T I r8te8 He&t light 8urRnce 34.848 .10,000 2.298 7,969 2.909 34,848 10,000 2.298 7,969 23,963 10,100 1.972 2.993 13,653 11,879 6.525 197 4.370 3,233 505 S88 995 301 11.502 4.253 3,500 2,894 2.691 612 432 11.502 4253 3.5¢X) 2.894 2.691 612 Other building costs Church office expcn8e8 org & music Printing, 5tationcry and p08tsge Other expenses 432 829 829 301 3,126 88,164 301 10,715 10,715 13,841 98,879 18.575 99.849 Governance costs Other payments Purch of a&qets Reinvcsttt*nt of term depolit 690 20, 20.000 20,000 20,000 690 19
St Andrews-Lhanb d & Ur uhart Parisb Church of Scotlan Notes to the Accounts continued Year ended 31 December 2025 S. Mlntstsr's Stlpend All ChuTch of Scotland congregations contribute to the National Stipend Fund which bears the Costs of all ministers, stipends and employees contributions for national insurance, pension and housing und loan fi]nd. Ministers, stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the rnaximum stipend (in the fifth subwuent years) was £39,856. 2025 21124 6. Colleetlons for Thlrd Partles ChTistian Aid Fellowship of the least coin Guide Dogs 4.554 35 13,225 50 463 4.589 13275 7. Purchase of Flxed A8sets Computer 690 690 Relnvestment of Term Deposlt The John Humphrey Bequest Fund 20,(K)O 20.000 20
Appendix St Andrews-Lhanb d & Ur uhart Parish Church of Scotland El Year ended 31 December 2025 FUNDS HELD ON BEHALF OF THE CONGREGATtON BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 CAPITAL ACCOUNT Crtdit balances held at 3 l December at cost 152,025 58,281 Market Value of balance8 at 31 December 183.178 85J15 REVENUE ACC UNT Credit l (Debit) balance at 31 December 65 (48 TEMPORARY A (Debit) balance at 31 December 576 (1.032 Notes The change in the Capital Account during the year of £93,744 was the addition of the proceeds of the sale of St Margaret's Hall in Urquhart of £IOO,000 nct of costs of £6,256 These fLmds are restricted fijnds held and controlled by the General Trustees and whilst they are for the benefit of th¢ congrcgation they do not form part of congregational funds 21