KINGSHILL PARISH CHURCH
Trustees Report and Financial Statements Year Ended 31 December 2025
Congregation No. 311910 Scottish Charity No. SC009462
Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Kingshill Parish Church Trustees' Report Year ended 31 December 2025
The trustees present their Annual Report and Financial Statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out on page 14 of the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. 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 ordinances 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.
As a Parish Church in the Church of Scotland, we operate from two buildings, Trinity Church in Westhill and Skene Kirk in Kirkton of Skene. We share our building in Westhill with our friends, the local Roman Catholic Church. Trinity Church is also home to a number of nonChurch community organisations.
As Moderator of the Kirk Session, the Minister is assisted by other office bearers and leaders of Church organisations in the completion of this report which covers our objectives, activities, achievements and performance.
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Achievements and Performance
The past year at Kingshill Parish has been as busy as ever and has involved several important changes. The year began during a period of vacancy after the demission of our former minister, Rev. Stella Campbell (now McBurnie) in 2024. Our interim moderator, Rev. Jonny Clipston, as well as our Locum Minister, Rev. Mark Rodgers, were absolutely essential as we navigated this time of considerable uncertainty and change. And, though the strain placed on the ministry team during this time was considerable, they nevertheless served faithfully to ensure the smooth running of operations until the election of the new minister.
Having elected a nominating committee and advertised the vacancy towards the end of 2024, a candidate for our new minister was identified at the beginning of 2025. Members of the nominating committee travelled to hear him preach on three separate occasions, and following a successful interview in April, introduced him to the congregation in May as our Sole Nominee. Having secured a positive vote from the congregation, Rev. Dr. Daniel Spencer was officially inducted to the charge of Kingshill Parish Church at the end of June.
In terms of building works, the office space for the ministry team at Trinity was completed. Solar panels were installed at both Trinity and the manse, and routine works were undertaken at all our buildings over the course of the year. One area of ongoing concern is roofing: late in the year we discovered that Skene Kirk is likely to require substantial roof works, and Trinity has seen repeated failed attempts to curb small roof leakages. Generally, however, all our buildings are in a good state of repair. Near the end of the year, works were completed on the new back door and security system, and future projects at Skene Kirk are currently being discussed by the Skene Kirk Utilisation Group.
As in previous years, our Pastoral Team has seen a few members step back but is continuing the good work of visiting those who are less able to attend services. Afternoon Tea services at Trinity and Kingswells continue to be popular and the Nosh and Natter in Kingswells is always well attended. Hope Café providing peer support for those suffering from grief and other loss continues to meet once a month, as does the ‘Warm Wednesdays’ group which provides lunch each month. Services at Pitcairn Lodge and Blackhills Court continue to be held monthly, as do smaller services in Blackburn and Kingswells on a Tuesday night.
This year we enjoyed special Ecumenical Services during Lent and Holy Week, a celebration of Harvest, a packed Remembrance Service attended by all the Uniformed Organisations, and many Christmas services, including a Christmas Memorial Service held in partnership with Berriedale Funeral Home for those who had been bereaved during the year. Holiday Bible Club, held in partnership with (and at) Westhill Community Church, was yet again a smashing success, as we welcomed well over 50 young people and their families over the course of the week.
Work continues with the young men seeking asylum who are based at the Hilton Hotel. Even more than in past years, there has been extra pressure on the provision of clothes, shoes and luggage as new residents quickly take the place of old ones, but our team of volunteers has remained exceptional. The Conversation Hub on Wednesdays has seen steady numbers and provided an opportunity for the men to seek additional help with their asylum claims. Due to the influx of predominately Christian Ethiopian and Eritrean refugees, we have been diligent in providing those who are interested with Bibles in their preferred language.
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Worship and Pastoral Care
Continuing on from our time of vacancy, Sunday services throughout the year alternated each month between Trinity and Skene. This is, however, currently under review, and there is likely to be a change to worship patterns in the early months of 2026. We continue to provide an online option and we know that those who watch online very much appreciate being part of worship.
We have continued publishing our monthly service sheets, including Bible readings and prayers, and have continued to provide a weekly email update to our members. Additionally, we produced a quarterly newsletter. In the year to come the service sheets and the newsletter will be combined. A new website has been developed, as the old provider was no longer supported. Our social media presence has been revamped as well.
Our Pastoral Care team visited many homes during the year, together with the ministry team undertaking hospital visits. Hope Café, a grief support group, met once a month at Trinity Church and we welcomed new attendees. Warm Wednesdays moved to a monthly gathering for soup and sandwiches. These opportunities to be together and support one another are much appreciated.
This fall, we were delighted by the opportunity to pilot ‘Bubble Church’ at Kingshill beginning in 2026. Equipment has been purchased, and training is underway. It is felt that this will help inspire the younger generations to come along to church, especially as the past few years have seen the reduction in our membership, particularly through deaths.
Staffing/Volunteers
Once more, a big thanks goes to all our staff members, convenors and volunteers. There is a huge amount of work that goes on to ensure we are able to function as a Church, but also in our outreach work in the community and our schools’ work.
Strategic Planning
With the new minister in post, the church has been enabled to focus on a number of other priorities. The Skene Kirk Utilisation group has been exploring ways to guarantee the future of Skene Kirk. The group is small, but enthusiastic, and met a number of times throughout the year. Vital to this end was a ‘Town Hall’ meeting held at the beginning of October, which helped to generate various ideas from the general public.
Since the arrival of the new minister, there has been an increased focus on discipleship and growing young. Reports coming out of England and Wales that younger generations are increasingly interested in faith matters have proved encouraging, and the congregation has been encouraged to ensure that our church be found attractive to young seekers. In addition to initiatives like Bubble Church, Rev. Daniel has stressed the importance of solid biblical and theological grounding, which is part and parcel of the rootedness younger generations are looking for and find wanting in many facets of contemporary life.
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Children and Young People
With Messy Church having run its course, an opportunity for a new family style service was sought. This was found in a Church of England initiative, ‘Bubble Church’, which Kingshill have been approved to pilot. We look forward to the relationships we will establish, build, and rekindle through this initiative, beginning in early 2026.
Skene Club has continued to run from the end of September to the beginning of March. The club has been well supported with an average of around 30 of Skene School’s Primary 1 to Primary 7 aged children attending each Thursday night for an hour of noisy, sweet-fuelled fun.
The Boys’ and Girls’ Brigades ran successful programmes in 2025, with similar numbers to previous years.
The past year also saw the chaplaincy team visiting the schools regularly, whether through Bible Alive, providing assemblies or Prayer Spaces, or providing pastoral care. Our relationship with the high school was reestablished after the arrival of our new minister, and connections are being sought with new schools in the wider parish.
Once again, we would like to thank Callum Ross, our Children and Families Worker, for his ongoing efforts throughout the year to support our children and young people. In addition to all his work throughout the week, he provides a stellar and stable youth offering each Sunday morning for our Sunday School. In this connection, it is worth noting that 2025 saw a marked increase in youth attendance on Sunday mornings.
Safeguarding
Opportunities for young people to meet continued this year through Girls’ Brigade, Boys’ Brigade, Skene Youth Club, Jigsaw, GRID, Messy Church and Holiday Bible Club. Outreach to the local schools was provided through Bible Alive and Prayer Spaces.
Warm Wednesdays continued, providing a light lunch and social meeting opportunity, for people who are lonely or concerned about the significant rise in heating bills over the wintertime. Volunteers visited local care homes and sheltered housing complexes to provide support to the ministry team for worship,
The work of protecting these groups continues in terms of Safeguarding, ensuring safe recruitment and training of volunteers.
Kingshill Parish Church has three Safeguarding Co-ordinators. There are fifty-five volunteers on the Safeguarding Congregational Register who undertake regulated work on a regular basis with children and young people or protected adults. Twelve volunteers attended introductory level safeguarding training in 2025.
Kirk Session is updated regularly with changes to the Safeguarding Congregational Register along with developments or changes made by the General Assembly and the Church of Scotland Safeguarding Service.
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Financial Review
Our main source of income relies on members giving regularly to our Church. Income from offerings, including tax recovered on Gift Aid, amounted to £130,907, which was some £6,000 less than the previous year. Legacy income amounted to £3,000 in 2025, compared with £5,200 in 2024.
Rent received and income generated from lets at Trinity Church and interest on deposits with the Church of Scotland Investors’ Trust were some £1,800 greater than in 2024.
Grants of £8,050 to support the Children & Families work and our employment of the Children & Families Development Worker were received in the year. Further applications for grants are in the process of being submitted.
As in 2024, funds held by the General Trustees have been utilised to support fabric expenditure. The total drawn down amounted to £127,101 of which £5,471 related to the costs of the construction of the annexe to Trinity Church, work on which was largely completed in the year. The remaining £121,630 related to other major fabric expenses incurred at Trinity Church, Skene Kirk, the Manse and Kirk Cottage.
Our total expenditure (excluding the Trinity annexe costs) of £326,109 was approximately £16,000 greater than in 2024. Increases in our Giving to Grow contribution and in fabric repairs were partially offset by heat & light savings and a Council Tax rebate relating to the Manse.
Overall, the accounts show a deficit of £21,682 for the year compared with a deficit of £24,910 in 2024. Without the consolidated fabric funds recovered, the deficit would have been substantially higher.
We continue to be extremely grateful to all our members who give regularly and most generously to support the work of the Church.
Risk Management
The trustees have identified that the principal risks and uncertainties facing the Church are:
1. An ageing congregation
In order to minimise the impact of an ageing congregation and a drop in numbers through illness or death, the trustees established and are continuing to support the Messy Church / Bubble Church Project Fund. This fund is used to employ our Children and Families Worker. The main aim of the project is to develop and deepen relationships with young families who have a connection with the Church and also those with no Church links. In addition to this project, we continue to investigate ways of developing our Sunday morning services to welcome and attract the younger generations. We are also striving to provide services to assist the elderly to attend services of worship and Church events by, for example, providing transport.
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
2. A reduction in regular giving
Regular monitoring of income and expenditure gives an opportunity to bring to the trustees' attention any significant changes to our financial situation and where appropriate take early action.
3. Building repairs
Kingshill Parish Church has responsibility for the care and repair of four properties vested in the General Trustees of the Church of Scotland. Regular assessment of these properties is carried out and any work required is done timeously. There are also ongoing annual maintenance contracts in place for boiler servicing, fire alarms and fire extinguishers.
4. Data Protection
The charity trustees are aware of the importance of protecting personal data. In order to minimise any risks which may result in the loss of data, all Office Bearers have been trained in Data Protection principles, and the Church has invested in encrypted hardware for storing electronic data. Personal and financial records are all stored in securely locked cupboards.
Reserves Policy
The Charity Trustees have considered the reserves required and have taken into account current and future liabilities. At a meeting of our trustees in March 2026, the trustees agreed to amend the ideal amounts held in our reserves.
The Reserves Policy was amended to hold ideal reserves of £90,000 in our General Fund, which equates to four months’ worth of expenditure. The reserves are held by the congregation to meet the day-to-day running costs of our two churches. Reserves are also held in the Designated Fabric Fund to meet significant building repairs.
The Kirk Session will continue to monitor the position, and should it be necessary take appropriate action through stewardship and / or other fund-raising initiatives to ensure that the ideal level of reserves in the General Fund are maintained.
At the year end the Church held unrestricted funds of £186,264 of which £36,661 has been designated to the Fabric Fund. The remaining balance of £149,603 is held in our General Fund.
The Church also held £58,141 of restricted funds which have been provided for the purposes specified in Note 15 of the Notes to the Financial Statements.
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Structure, Governance and Management
The congregation is a registered charity, number SC009462. The congregation operates in accordance with the terms of the Unitary Deed of Constitution and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.
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.
.
Kirk Session
The Kirk Session is responsible for spiritual affairs within the Church. The Kirk Session comprises the Minister, Deacon, MDS Worker, Children & Families Development Officer and 42 Elders (16 male and 26 female). During 2025, the Kirk Session met for ordinary business on eight occasions. There was one additional meeting involving the charity trustees and the congregation.
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Reference and Administrative Information
Trustees
Ministers
Rev. Dr. Daniel Spencer Minister (from 30 June 2025) Fiona Blair DCS Deacon Stuart Harbinson Parish Assistant
Elders at 31 December 2025
James Arbuckle Niall MacBeath Lorraine Pirie Barbara Bruce Jeff Maxwell Lesley Reid Joyce Carter Chris Maxwell Mike Reid Jill Chessor Sheena McIntosh John Ritchie Crosby Chisholm Jim Menzies Jane Roberts Julia Chisholm Brian Milne Fiona Robertson David Duguid Heather Murchie Anne Rodger Clifford Innes Murchie Kay Saddler Eastmond Stewart Forbes Elizabeth Norris Margaret Smith Mary Fraser Elinor O’Brien Ian Thomson Sheila Gray Irene O’Reilly Ian Traquair Alison Hendry Ann Paterson MaureenTraquair Kirsteen Knight Chris Pinnell Audrey Walker Bill Leslie Joyce Pinnell Eva Will
Elders Who Ceased to be a Trustee During 2025
Philip Fletcher George Low Sandy McPherson David Lawson Robert Mann Elspeth Lawson Donald Struthers
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Principal Office Bearers
Minister: Rev. Dr. Daniel Spencer Deacon: Fiona Blair DCS Parish Assistant: Stuart Harbinson Session Clerk: Chris Pinnell Church Treasurer: John Chessor Principal Office: Kingshill Parish Church Trinity Church Office Westhill Drive Westhill Aberdeenshire AB32 6FY Independent Examiner: ESP Bookkeeping Craigshannoch Alford Aberdeenshire AB33 8EE Bankers: Royal Bank of Scotland Queen’s Cross Branch 40 Albyn Place Aberdeen AB10 1YN
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lQrqshiHParlsh Church So)th"sh Chwify fftlo SC009462 Year eThYed 31 Decernber 2025 Truste8s' Responsiblllties In Relation to the Financlal Statsments The charity trustees are responsitAe for preparing a trustees. annual report and financial statements in accordance with applicable law and United lfjngdom Ac(x)unting Standards (United Kingdom Generally Accepted Accountir¥J Practice). The law applicable to charities in Scodand requires the chanty trustees to prepare financial statements for each year which show a true and fair view of the stste of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements. the trustees are required to: select suitable accounting policies and then appty trrn nSIStsnty; observe the method and principles in the applicable Charities SORP; make judgements arKI estimates that are asOnable and prudent,. state whether applicable accounting standards and statements of re&)mmended practi have been followed. subject to any departures disdosed and explained in the financial ststements. prepare the financial statements on the going concem basis unless It is inappropriate to presume that the charity will continue in operational existence. The trustees a SpOnSIble for keeping proper accounting records which disdose with reasonable accuracy at any b'me the financial tsOn of the chanty and to enable them to ensure that the financial statements compty with the Charities and Trustee Investrnent (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other iwularities. The trustees are responsible for the maintenance and integrlty of the charity and financial infomiation on the congregation's website. Legislation in the United Kingdom governing the preparation and dissemination of financial ststements may differ from legislation in other jurisdictlons. Approved by the Trustees arKI signed on their behaff. Signed: Chris innell Session Clerk Kingshill Parish Chur Date: io kz£ io
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Statement of Financial Activities Year ended 31 December 2025
| Note Income and endowments from: Donations and legacies 1 Charitable activities 2 Other trading activities 3 Investments 4 Other 5 Total income Expenditure on: 6 Raising funds Charitable activities Total expenditure Net income (expenditure) Transfers between Funds - in Transfers between Funds - out Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted Funds 2025 £ 133,907 2,714 29,765 9,093 127,101 302,580 262 296,388 296,650 5,930 16,555 - 22,485 163,779 |
Restricted Funds 2025 £ - 255 - - 8,050 8,305 - 35,917 35,917 (27,612) - (16,555) (44,167) 102,308 |
Endowment Funds 2025 £ - - - 18 - 18 - 18 18 - - - - 847 |
Total 2025 £ 133,907 2,969 29,765 9,111 135,151 310,903 262 332,323 332,585 (21,682) 16,555 (16,555) (21,682) 266,934 |
Unrestricted Funds 2024 £ 142,494 5,177 27,995 12,362 435,648 623,676 437 592,615 593,052 30,624 - (20,500) 10,124 153,655 |
Restricted Funds 2024 £ - 50 - - 3,000 3,050 - 58,584 58,584 (55,534) 20,500 - (35,034) 137,342 |
Endowment Funds 2024 £ - - - 22 - 22 - 22 22 - - - - 847 |
Total 2024 £ 142,494 5,227 27,995 12,384 438,648 |
|---|---|---|---|---|---|---|---|---|
| 626,748 | ||||||||
| 437 651,221 |
||||||||
| 651,658 | ||||||||
| (24,910) | ||||||||
| 20,500 (20,500) |
||||||||
| (24,910) | ||||||||
| 291,844 | ||||||||
| 186,264 | 58,141 | 847 | 245,252 | 163,779 | 102,308 | 847 | 266,934 |
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Kingshlll Porish Church Scorftsh thority No SCL1462 Year ended 31 Decèmber 2025 Balanco Shoot At 31 Docomb8r 2025 Total Funds 2025 Prlor Year 2024 Flxed Assets: Tangible assets 2,197 2,197 3,235 3335 Totsl Fixad A•sets Currènt Assets Church of Scotland Inv8Stor8' Trust Cash at bank and in hand Debtors 195.011 10.473 52.633 117 245.011 17.733 14,360 277.104 11 Total Current Assets Llabilitlo8 Creditors falling due wthin on6 year 12 15.(2 13.405 Not Currnnt Assats 263,699 245.252 266,934 Th• funds of tho charity: Endowment funds Restricted income funds unrestri inx8 furKIs 15 58.141 186.264 102.308 163.779 Totsl ¢h8rlty fund• 15 245252 266.934 2o2G s Plnnell) SJ•f Treasurer (John Chesw)
Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Accounting Policies
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)
Fund accounting
Funds are classified as either restricted funds or unrestricted funds, defined as follows.
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the charity.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
Incoming resources
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Investors’ Trust.
Fixed Assets
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises.
All tangible fixed assets costing in excess of £750 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives:
Fixtures, fittings and office equipment - 5 years.
Taxation
Kingshill Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Notes forming part of the financial statements for the year ended 31 December 2025
| 1. Donations and Legacies Offerings Tax recovered on Gift Aid Legacies 2. Income from charitable activities Weddings and Funerals Other 3. Income from other trading activities Rent Received Letting Income 4. Investment Income Deposit Interest 5. Other Income Grants Received Funds from General Trustees |
Unrestricted Funds 2025 £ 107,341 23,566 3,000 133,907 600 2,114 2,714 7,507 22,258 29,765 9,093 9,093 - 127,101 127,101 |
Restricted Funds 2025 £ - - - - - 255 255 - - - - - 8,050 - 8,050 |
Endowment Funds 2025 £ - - - - - - - - - - 18 18 - - - |
Total 2025 £ 107,341 23,566 3,000 133,907 600 2,369 2,969 7,507 22,258 29,765 9,111 9,111 8,050 127,101 135,151 |
Unrestricted Funds 2024 £ 112,575 24,719 5,200 142,494 3,075 2,102 5,177 6,382 21,613 27,995 12,362 12,362 5,500 430,148 435,648 |
Restricted Funds 2024 £ - - - - - 50 50 - - - - - 3,000 - 3,000 |
Endowment Funds 2024 £ - - - - - - - - - - 22 22 - - - |
Total 2024 £ 112,575 24,719 5,200 |
|---|---|---|---|---|---|---|---|---|
| 142,494 | ||||||||
| 3,075 2,152 |
||||||||
| 5,227 | ||||||||
| 6,382 21,613 |
||||||||
| 27,995 | ||||||||
| 12384 | ||||||||
| 12,384 | ||||||||
| 8,500 430,158 |
||||||||
| 438,648 |
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Notes forming part of the financial statements for the year ended 31 December 2025
| 6. Analysis of Expenditure Raising Funds: Offering Envelopes Digital and Direct Debit charges Charitable Activities: Giving to Grow Presbytery Dues Donations Pastoral Travel Expenses Ministry Telephone Costs Pulpit Supply / Relief Organists Locum Costs Ministry Relocation Costs Salaries & Pension Fabric, Repairs & Maintenance Trinity Annexe Kingswells Church Expenses Gardening Heating & Lighting Insurance Water Charges Council Taxes Youth Club Messy / Bubble Church Expenses Church Guild - net Church Office Expenses Independent Examination Fee Bank charges |
Unrestricted Funds 2025 £ - 262 262 93,718 5,431 250 2,740 935 825 - 4,391 28,392 122,526 6,214 - 2,727 11,247 4,383 1,718 (5,179) - - - 3,703 450 1,209 |
Restricted Funds 2025 £ - - - - - 960 - - - - - 31,458 - - - 164 - - - - 159 1,633 (506) - - - |
Endowment Funds 2025 £ - - - - - - - - - - - - - - - - - - - - - - - - |
Total 2025 £ - 262 262 93,718 5,431 1,210 2,740 935 825 - 4,391 59,850 122,526 6,214 - 2,891 11,247 4,383 1,718 (5,179) 159 1,633 (506) 3,703 450 1,209 |
Unrestricted Funds 2024 £ 184 253 437 81,840 4,799 1,100 1,885 1,235 1,306 3,433 - 28,468 88,539 340,956 1,437 1,669 15,492 4,540 776 (2,604) - - - 5,303 450 1,364 |
Restricted Funds 2024 £ - - - - - 590 - - - - - 29,810 23,218 - - 96 - - - - (4) 1,452 225 - - - |
Endowment Funds 2024 £ - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total 2024 £ 184 253 |
|---|---|---|---|---|---|---|---|---|
| 437 | ||||||||
| 81,840 4,799 1,690 1,885 1,235 1,306 3,433 - 58,278 111,757 340,956 1,437 1,765 15,492 4,540 776 (2,604) (4) 1,452 225 5,303 450 1,364 |
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Notes forming part of the financial statements for the year ended 31 December 2025
| Analysis of Expenditure (cont.) Worship Resources Miscellaneous Expenses Church Flowers Rabboni Plants & Cards Warm Wednesdays / Nosh & Natter Depreciation of Assets Total |
Unrestricted Funds 2025 3,347 5,178 - - (254) 2,437 296,388 296,650 |
Restricted Funds 2025 - 668 437 - 944 - 35,917 35,917 |
Endowment Funds 2025 - 18 - - - - 18 18 |
Total 2025 3,347 5,864 437 - 690 2,437 332,323 332,585 |
Unrestricted Funds 2024 2,769 5,042 - - 52 2,764 592,615 593,052 |
Restricted Funds 2024 - 1,460 630 166 941 - 58,584 58,584 |
Endowment Funds 2024 - 22 - - - - 22 - 22 |
Total 2024 2,769 6,524 630 166 993 2,764 |
|---|---|---|---|---|---|---|---|---|
| 651,221 | ||||||||
| 651,658 |
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Notes forming part of the financial statements for the year ended 31 December 2025
| 7. Staff costs and numbers Salaries Employer Pension Contributions Total |
2025 £ 58,794 1,056 59,850 |
2024 £ 57,426 852 |
|---|---|---|
| 58,278 |
The average number of employees during the year was as follows:
| Ministerial support Church Officers / Wardens Organists Church Secretary Premises maintenance |
2025 Number 1 2 1 1 1 6 |
2024 Number 1 2 1 1 1 |
|---|---|---|
| 6 |
No employee had employee benefits in excess of £50,000 (2024 nil)
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. 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 maximum stipend (in the fifth and subsequent years of service) £39,856.
8. Trustee Remuneration and Related Party Transactions
During the year 7 trustees received reimbursement of expenses incurred totalling £3,322. These incidental expenses included stationery items, postages, cleaning materials, gardening and catering items.
Kingshill Parish Church met the costs of council tax and also pastoral telephone and broadband charges for Rev D. Spencer. Total costs amounted to £519. Telephone and broadband charges of £416 incurred by Deacon F Blair were also met by the Church.
In addition, Mrs E Will received £9,485 for secretarial services at Trinity & Skene Churches, Mr B Milne received £3,794 for Church officer duties at Skene Church, and Mrs E Norris received £6,323 for warden duties at Trinity Church.
During the year a total of £22,395 was donated to the congregation by trustees.
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Notes forming part of the financial statements for the year ended 31 December 2025
9. Tangible Fixed Assets
| Cost At 1 January 2025 Additions Disposals At 31 December 2025 Accumulated Depreciation At 1 January 2025 Charge for year Eliminated on Disposals At 31 December 2025 Net Book Value At 31 December 2025 At 31 December 2024 |
Buildings - - - - - - - - - - |
Equipment 83,894 1,399 - 85,293 80,659 2,437 - 83,096 2,197 3,235 |
Total 83,894 1,399 - |
|---|---|---|---|
| 85,293 | |||
| 80,659 2,437 - |
|||
| 83,096 | |||
| 2,197 | |||
| 3,235 |
10. Investments
The funds held in the Church of Scotland Investors’ Trust are held in the Deposit Fund. This fund is intended for short-term investment and aims to provide a high rate of interest. Deposits are repayable on demand with interest calculated quarterly in arrears, paid gross in May and November.
11. Debtors
| ors Trade Debtors Other Debtors Prepayments |
2025 £ - 51,181 1,452 52,633 |
2024 £ - 12,946 1,414 |
|---|---|---|
| 14,360 |
12. Creditors
Trade Creditors Accruals
| 2025 £ 4,294 10,768 15,062 |
2024 £ 2,720 10,685 |
|---|---|
| 13,405 |
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Notes forming part of the financial statements for the year ended 31 December 2025
13. Analysis of Net Assets Among Funds
| General | Designate | Restricted | Endowment | Total | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Fixed Assets | 2,197 | - | - | - | 2,197 |
| Current Assets: | |||||
| Investors’ Trust Deposits |
129,626 | 65,385 | - | - | 195,011 |
| Bank and Cash | 6,424 | - | 3,202 | 847 | 10,473 |
| Receivables | 52,633 | - | - | - | 52,633 |
| Payables | (15,062) | - | - | - | (15,062) |
| 175,818 | 65,385 | 3,202 | 847 | 245,252 |
14. Volunteers
In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Notes forming part of the financial statements for the year ended 31 December 2025
15. Movements in Funds
| Movements in Funds | |||||||
|---|---|---|---|---|---|---|---|
| Endowment funds Agnes Smith Restricted funds Elsie Duguid Legacy Flower Fund Rabboni Fund Action Group Eco Group Guild Afternoon Teas Youth Club Bubble Church Project Pastoral Care Kingswells Outreach Fund Unrestricted funds General Fund Fabric Fund (Designated) Total Funds |
At 1 January 2025 £ 847 |
Incoming Resources £ 18 |
Outgoing Resources £ (18) |
Transfers £ - |
At 31 Dec 2025 £ 847 |
||
| 847 43,055 474 2,187 1,301 185 2,695 5,067 189 41,705 681 4,769 102,308 98,394 65,385 163,779 266,934 |
18 - - - - 255 3,553 - - 8,050 - - 11,858 302,580 - 302,580 314,456 |
(18) - (437) - (668) (164) (3,047) - (159) (34,051) - (944) (39,470) (296,650) - (296,650) (336,138) |
- (43,055) 500 500 500 - - - 25,000 - - (16,555) 45,279 (28,724) 16,555 - |
847 | |||
| - 537 2,187 1,133 776 3,201 5,067 30 40,704 681 3,825 |
|||||||
| 58,141 | |||||||
| 149,603 36,661 |
|||||||
| 186,264 | |||||||
| 245,252 |
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Notes forming part of the financial statements for the year ended 31 December 2025
Purposes of Endowment Funds
Income from the Agnes Smith Bequest Fund is paid to the Parish Minister on 31 December each year to be used at his own discretion.
Purposes of Restricted Funds
Elsie Duguid Legacy: This legacy was earmarked for fabric projects in our Church buildings. Given that the Trinity annexe is now effectively completed, the balance has been transferred to unrestricted funds.
Flower Fund: This is a fund to provide flowers to enhance the beauty of the Church.
Rabboni Fund: This fund provides for a gift to people in the Parish, of a plant on the first anniversary of the death of a loved one.
Action Group Fund: This is a fund to provide social events and companionship for older people in the Parish of Skene.
Eco Group Fund: This fund has been established as part of our work as an 'Eco Congregation' and caring for our environment.
Guild: Women and men from all walks of life who meet together with the common aim of committing their lives to Jesus Christ and expressing their faith in worship, prayer and action.
Afternoon Teas: A fund established from the sale of refreshments at Wednesday afternoon teas, now discontinued. The surplus will be used to support future projects.
Youth Club: Evening fellowship and fun for young people in the Parish of Skene.
Bubble Church Project Fund (formerly Messy Church Project Fund): Fund to develop and deepen relationships with young Church families and also those with no Church links.
Pastoral Care Fund: A fund established for those in the parish who need extra support and care during periods of illness. Expenditure is at the discretion of the Parish Minister.
Kingswells Outreach Fund: This is a fund to help finance aids to worship and outreach projects with particular emphasis on the Kingswells community.
Purposes of Designated Funds
Fabric Fund: Is used to meet the costs of upgrading our buildings and significant building repairs to our four Church properties. Regular repairs and maintenance are generally charged to the general fund, the designated fund is earmarked for significant upgrades to the properties.
16. Lease commitments
A 5-year lease of a photocopier in the Church Office was renewed in 2022. As at 31 December 2025 the future commitment for payments in relation to this lease was £1,174
17. Reconciliation of net movement in funds to net cash flow from operating activities
| Net movement in funds Add back depreciation charge Purchase of fixed assets Decrease (Increase) in receivables Increase (Decrease) in payables Net cash movement from operating activities |
2025 £ (21,682) 2,437 (1,399) (38,273) 1,657 (57,260) |
2024 £ (24,910) 2,764 - 7,348 3,136 |
|---|---|---|
| (11,662) |
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
Notes forming part of the financial statements for the year ended 31 December 2025
| 18. Cash and Cash equivalents Cash Investment Cash at bank and in hand 19. Collections for Third Parties Christian Aid Appeals Christian Aid Week collections Poppy Scotland Refugees in Westhill Banana Box Scotland’s Charity Air Ambulance AIMS North Aberdeenshire Foodbank Scottish Action for Mental Health Kingswells Scouts Crossreach Cardiac Risk in the Young UNICEF Abernecessities Somebody Cares Sensationall Forget Me Not Tear Fund Scottish Bible Society |
2025 £ 195,011 10,473 205,484 2025 £ 2,047 3,588 478 1,506 356 853 256 201 387 216 96 91 - - - - - - - 10,075 |
2024 £ 245,011 17,733 |
|---|---|---|
| 262,744 | ||
| 2024 £ 472 5,450 418 941 175 - - 785 387 - - - 510 467 283 283 53 417 283 |
||
| 10,924 |
All monies collected in our appeals were remitted to the respective charities during, or immediately after the end of the financial year. The income and payments relating to our appeals are not included in the Annual Accounts for Kingshill Parish Church.
The Church administers a trust fund to provide clothing and other essentials for the refugees being housed in Westhill. The donations of £1,506 above have been transferred to this fund. The fund is not part of the Church’s accounts.
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Kingshill Parish Church Scottish Charity No SC009462 Year ended 31 December 2025
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| CAPITAL ACCOUNT Credit Balances held at 31 December at cost Market Value of Balances at 31 December REVENUE ACCOUNT Credit Balance at 31 December TEMPORARY ACCOUNT Credit Balance at 31 December |
2025 2024 £ £ 17,982 17,982 27,590 26,319 3,418 25,356 158,646 245,733 |
|---|---|
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