The Church of Scotland Auchterless & Auchaber Church of Scotland Congregational Accounts Congregation No: 342052 Charity No: SC009168 2025 PAGE 1
Reference and Administrative Information Charity Name: Auchterless & Auchaber Church of Scotland Charity Registration No.. SC009168 Congregation Reference No: 342052 Contact Address: The Gables Auchterless Turriff AB53 8BA Trustees Mr. C. Chalmers Mr. D. McKenzie Mr. J. Farquharson Mrs. M. Pirie Mr. l. Matthews Mr. E. Stephen Mr. S. Stephen Mrs. D. Adam Dr. C. Nickford Mrs. A. Mearns(Retired June 2025) Mr. G. Paterson Mrs. S. Massie ( Clerk. Nov.) Mrs. F. Evans Dr. A. Stephen (Resigned July) Mrs. K. Hay Mrs. M. Veitch Rev. S. Potts Principal Office-bearers Minister .' Rev. S. Potts Session Clerk: Dr. A. Stephen( Jan - July) Mrs S. Massie (Nov - Dec) Church Treasurer: Mr. l. Matthews Independent Examiner Mrs. K. Smeaton Bankers Bank of Scotland (800992)Branch Inverurie Page 2
Trustees. Annual Report Year ended 31 December 2025 Structure. Governance and Management Governing Document The Church is administered in accordance with the terms of the Deed of Constitution (Unitary form) Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the 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. Organisational Structure The Kirk Session meets at least 4 times per year and is responsible for the spiritual and temporal affairs of the church. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Refomied in tradition and Presbyterian in poltty. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinantss 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. Sunday services are held at 10.30am. Communion services continue to be held twice a year on the last Sunday of the month in April and Oct. at 10.30am Various social events are held during the year to promote the Church as being more than a "once a week" meeting pla. These have included an Easter day on Good Friday aimed primarily at children, A Harvest day was held. with crafts and lunch provided. Both well attended by youngsters and parents. The "Community Cuppa" provides a monthly meeting place for all ages. Work is ongoing to provide a Community Hub, an area set aside for Community use. Page
Trustees, Annual Report (eont) Year ended 31 December 2025 Achievements and Performance Attendances at the regular Church services have remained fairly static during the year. In addition to the activities mentioned on page 3, other initiatives have been started. 2025 saw another 225 shoeboxes filled for Turriff Rotary Club to send to Eastern Europe. As mentioned, the proposed Community area has been redecorated, further improvements are planned. A Giving Dayl sale of work was held in the Church and Community area with various sales tables with preloved toys and clothing available. Despite a low attendance, this was a worthwhile exercise. Financial Review The principal source of income is by weekly Freewill Offering envelopes, cash offerings, payment in lieu of FWO and Gtft Aid donations. 2025 saw basic income increase by approx. 15°h. This was helped by the Giving day. However, Gift Aid recovered decreased by £1000 due to an decrease in Gift Aid giving in 2024.. Reserves Policy At the year end the Church held £32,076 in a treasurerfs account of which £29,604 was unrestricted. This account is used for the daily running of the Church. The Masterson Fund (£72,313)., The Shepherd Fund (£26,112)., The Ann Thompson Bequest (£12,379) are held in Savings Accounts with Bank of Scotland to be used at the discretion of the Kirk Session as required. The Douglas Paterson Fund (£8,561) can only be used for the upkeep of the Paterson family graves therefore has not been included in the reserves of the Church and is noted for information purposes only. Likewise the Alice Forbes bequest is administered by the Finan Commtttee but can only be used on a restricted basis, therefore is included for infomiation purposes only. The Consolidated Fabric Fund is held by the General Trustees for the benefit of the congregation and can only be used for the fabric of the Church and Manse. Page 4
Trustees Annual Report (cont) Year ended 31 December 2025 Statement of Trustees, Responsibilities The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General 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, Susan Massie Session Clerk Date.. 2r. i. Page 5
AuGhterless & Auchaber Church of Scotland. SC 009168 Report of the Independent Examiner. I report on the accounts of the charty ft)r the year-ended 31 sl December 2025 which are set out on pages 7 to 10. Respective responsibilities of trustses and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2006 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulations 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 statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 Conrning any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention 1.which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records 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 accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Page 6
Auchterless & Auchaber Church of Scotland Recei tsandPa ments Account Year ended 31 December 2025 NOTE Unrestrlcted Funds 2025 Restricted Funds 2025 Total 2025 Total 2024 Recei Donations 19.410 19.410 16,900 Legacies Fund Raising Events Giving Day Bank & Deposit Interest 2,701 2,701 728 Investment inrne 22,111 22,111 17,628 Other Receipts Auchaber Receipts 36,538 36,538 49,670 Total Recei 58,649 58,649 67,298 Pa ments Charitable Activities Auchaber PayrBents Cost of generating. Funds 56.083 26 56,109 65,754 230 230 96 Total Pa ments 56,313 26 56,339 65,850 Surplusl(Doficitl for the Year Church AJC 2,336 1261 2,310 1,448 Surplusl {Deficit) for the yoar 2,336 {261 2,310 1,448 Page 7
Au¢hterless & Auchaber Church of Scotland Statement of Balances At 31 December 2025 Unrestrithd Restrict Endowment Funds Funds Fund5 Total 2026 Totsl 2024 Bank & De osit Balances Resta1.. Auchaber bal. Bank & Deposit Balances brought forward Church Ajds Movement in Year.. surplu(DerrrtI forthe year 27,294 2.472 29.766 28.318 2,336 (261 2.310 Bank & Deposit Balan$ carried fonvard 29.630 2.446 32.076 29.766 Investments at Market v In¢ome Trnn$p. Bal.2025 2024 Ann Thomp50n Bequest IBOSI Shepherd Fund IBOSI Mastarson Fund IBOSI 8.e69 27.460 71,742 9.992 3.872 571 16.2821 15.2201 12.379 26,112 72,313 8.669 27.460 71.742 107.871 14.435 11.502 110,804 107.871 Restricted fund5 administsr8d by Kirk S8ssion: Pat¢wJn Grave Fund Paternon Fund l Bank of S¢otlandl 8.494 8,494 87 8.561 8,561 8.494 B,494 Allce Forb8s 88qu8St Alr¢e Forbes Bequest ltransler to BOSI Funds hold on behalf ofthe Congregatlon by C. of S. Trustee8: Revenue Wc1501 Consolldat•d Fabrtc Alc1561 at cost Consoliilat¢d Fabri¢ W¢ I} market ¥olue 18,699 113,805 139.980 10.956 113.805 136.518 Grft Receivab 2.500 2,500 1.717 Liabiliti Organ repaiFS Electrlcty bill 442 For and on of the Kirk se8sn Ses$lon Cl*rk L. Jo( Treasurer Page 8
Auchtsrle8 Notes to & Auchab r Chu Accoun h of Scotlan 1. Tntho Remunarntion and R•lthd Party Trnnsacoons During the year 1 trustee (Dr. k Stepkn) roceived reimbur8emenl of expenses iwrred totalling £40 2. Movmwnl8 In Fund& At 1 Janu At 31 D•cemlJ 2025 Unre•trlct•d Funits Dwn8led FalC Fund Designated Organ Fund Designatsd H&8t & Lyht Fund Designated Manse fabdc Fund General Fund Sub total 1,148 1.908 9,730 3,338 11,996 (11,669) (593) 1,475 2,815 11.230 3.633 10.477 29.630 1,800 41.853 (1.5051 42.546 Funds hekl By Kirk Session for Pi)or, Graves and S. Schod 2,472 {26) 2.472 Totsl Funds 29.766 58.649 56.339 32.078 Pu si rFU The TNslees have set aside funds forthe malntenance and repar ofthe de81gn*d areas. General fund 1$ designated for the day to day running of the Church. Interest raised thjrkng the year as fOlkn :. Slwherd fund £223: Masterson Fund £570: AM Thompson £9& Fabric repairs relate to the Church and the Manse. Page 9
Unrestrlcted Restrlcted . . Fund5 Funds 2025 2025 2024 2024 DONATIONS WFO Scheme (non Gift Aid) Gift Aid Donabons Tax recovered on Gift Aid Donations Ordinary Offerings Other offerings in lieu 2,215 11035 2,715 1,425 . 1.020 19,410 2,215 12,035 2,715 1,425 1,020 19,410 2,514 8,965 3.740 1,316 16,900 4 OTHER RECEIPTS Foundation Scotland Grant (Ciod(I Transfer from Shepherd Fund Weddings and Funerals Glpbe Rent and SIEading (inc. 20231 A[1 Forbes Administration Consolidated Fabric Fund IRoDf Repair51 Gfft Aid Small Donations Donations Teas Vat Repayment {20241 Transfer from Thomson Fund Hall Rental Interest from Gen. Fund 9.894 5,220 1.700 1,800 3.000 5,220 1.700 1,800 3.000 21,888 570 2,600 3,000 18,000 1.728 1,728 494 381 6,282 270 193 6.282 270 193 193 36,538 36,538 49,670 Page 10 a.
Unrestricted Re$trl¢tsd Funds Funds 2025 2025 Total 2025 Total 2024 CHARITABLE ACTIVITIES Cost of generating funds Fund raising Costs Offering envelopes 127 103 230 127 103 230 96 96 Charitabla Actlvlties Ministries & Mission Allocation Presbytery Dues Ministers Iravelling expenses Fabric Repairs & maintenance Council Tax Electricity and Gas Insurance Organ repairs & Maintenance Baptismal Bible Stsffing C05ts:_ BeatJlelOrgani$ts Other expenses Glebe rent Website Supply Minister costs Royal British Legion. Poppy Wreath Safegaurding Training Licence CCL Turriff Printers (Sign and Banner) Transfer to Thompson Fund Misc. Bank charggs Transfer to Shepherd Alc Vat repay. 13.431 1,245 1,236 12.714 2,866 2,888 4,072 13,431 1,245 1,236 12,714 2,866 2,888 4,072 594 26 1.560 40 460 300 838 38 8,600 948 960 23,195 2,627 3,218 3,616 606 27 1,680 50 460 300 700 34 25 187 210 26 1.560 40 460 300 838 38 194 194 9.894 59 9,894 59 311 3,648 56,083 3,648 56,109 18.000 65,754 26 Governance Costs Independanl Examiners fees othor Payments 56,313 26 56,339 65,850 MINISTERS STIPEND. All Church of Scotland congregations ¢ontribute lo the National Stipend Fund which bears the cost of all Ministers stipends and employevs contributions for national insurance, pension and housing and loan fund. Ministers stipends are paid in accordance with the national stipend scale which is related lo year5 of service. For the year under review the minimum stipend was £32.433 and the maximum stipend in the 5th and subsequent years of Service £39,856.. COLLECTION FOR THIRD PARTIES 2025 2024 Scottish War Blinded Scottish Poppy Appeal 199 136 335 181 108 289 Page1 Ob