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 Con￿rning 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 in￿rne
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$￿p. Bal.2025
2024
Ann Thomp50n Bequest IBOSI
Shepherd Fund
IBOSI
Mastarson Fund
IBOSI
8.e69
27.460
71,742
9.992
3.872
571
16.2821
15.2201
12.379
26,112
72,313
8.669
27.460
71.742
107.871
14.435
11.502
110,804
107.871
Restricted fund5 administsr8d by Kirk S8ssion:_
Pat¢wJn Grave Fund
Paternon Fund l Bank of S¢otlandl
8.494
8,494
87
8.561
8,561
8.494
B,494
Allce Forb8s 88qu8St
Alr¢e Forbes Bequest ltransler to BOSI
Funds hold on behalf ofthe Congregatlon by C. of S. Trustee8:_
Revenue Wc1501
Consolldat•d Fabrtc Alc1561 at cost
Consoliilat¢d Fabri¢ W¢ I￿} market ¥olue
18,699
113,805
139.980
10.956
113.805
136.518
Grft Receivab
2.500
2,500
1.717
Liabiliti
Organ repaiFS
Electrlcty bill
442
For and on of the Kirk se8s￿n
Ses$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 Fa￿lC 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
r￿FU
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