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 T￿￿t¢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 c￿1 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-Lh￿bryd & Urquhart Parfsh Chur¢h of scotlan￿ Elgln
Trll%tees' AnlluAI Report (coDtlnued)
Year ended 31 December 2025
Aehlevements 2nd Performanee HAgl￿ghts (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 I￿11 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 Opport￿nIty 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 a￿M￿ 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 v￿h￿&bilIty.
grounded in Christian values of love, ]wspitslity, fairness, and kindness.
Actlvlty and Impydct
In 2025, Step by Step delivered 17 weekty parent-and￿b1Id 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 faith￿1 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 power￿1 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 te￿coffee 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 y￿r 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 cndOwM￿t 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 r￿Or4￿ 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 Insti￿te 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 Endown￿lt
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
Oth￿r 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 ov*r
Payn*nti 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)
C￿b 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 MCDOr￿ld Menyjzial Fund
B¢ThevoleTht Fund
The John Humphrey Bequest Fund
Althea Imlab Mell￿nd1 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 Tn￿teeS have set asidc funds for use by the childr¢n'8 group ages 3 to teens.
Children's Worker Cash Account: the Kirk Session a￿e¢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 R￿trIcted 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
EndDwn*nt
FuDdJ
To¢
2025
2025
21125
2024
3. Analysls of Donatlons
WFO Sehetne (not) Gift Aid)
Gift Aid DO￿tiOnS
Tax Reeovered on Gifl Aid Donatiom
Ordinary Offerillg5 (OF*n 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 & Anaintenw￿e
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