2025-12-31-accounts

Maud and Savoch Church of Scotland

RECEIPTS AND PAYMENTS ACCOUNTS

2025

Congregation No: 342029

Charity No: SC009773

Charity Name:

Charity Registration Number: Congregation Reference No:

Contact Address:

Maud and Savoch Church of Scotland

SC009773

342029

Denend Strichen Fraserburgh Aberdeenshire AB43 6RN

Trustees

Kirk Session

Isabel Cumming Andrew Dick Janet Dick Irene Jappy Marilyn Morrice Jim Muir Gordon Reid Alistair Robertson Jan Sanders Rev Aileen McFie

Congregational Board

Mary Hirst Robert Hirst Kath O’Connor Jenny Reid Kathleen Reid

Principal Office-bearers

Minister: Session Clerk: Clerk to the Board: Church Treasurer:

Rev Aileen McFie Andrew Dick Isabel Cumming Isabel Cumming

Independent Examiner

Rev William Stewart Denend Farm Strichen Fraserburgh AB43 6RN

Bankers

Virgin Money Broad Street Peterhead AB42 1JB

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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 Model Deed of Constitution.

Recruitment and Appointment of Trustees

Members of the Kirk Session and the Congregational Board 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. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting.

Organisational Structure

The Congregational Board is chaired by the minister and meets four times in a year. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session which meets four times a year, is responsible for spiritual affairs within the church.

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.

In seeking the advancement of Christ's Kingdom in the parish, joint services are held with the linked congregation of New Deer: St Kane's Church of Scotland, at 10.30 am every Sunday, alternating monthly between the two church buildings.

Achievements and Performance

Average attendance at public worship at joint monthly services with New Deer: St Kane’s was approximately 30-35 during the first half of 2025. This has increased to approximately 40-45 in the second half of 2025, with the services during Advent being particularly well attended.

We continue to encourage children, families and young people in the Church and have a number of children (babies to 12 year olds) and young families who join us regularly. We offer dedicated Children’s Church sessions which run alongside Sunday Worship and also undertake regular interactive All Age/Family Services in which children and families are encouraged to participate.

The Easter programme offered services and activities each day of Holy Week including a walk, quiet reflective services and an Agape meal . All were well attended.

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There is a regular Time for Prayer on a Wednesday at St Kane’s Church Centre when people can attend and come together with others in prayer.

We held a number of Bible Studies in 2025, including during Lent and Advent. These were open to all.

The Church links with children and families in the community through a range of school outreach activities.

Breakfast Club is held once a week at Maud Primary School. This is very well attended and led by Church volunteers in partnership with members of the school Parent Council.

The School Outreach Team regularly leads assemblies each term at Maud and Arnage Primary Schools and also maintains links with Auchnagatt Primary school. Along with the Presbytery Mission and Outreach worker, we continue to link with all local primary schools within the parish of Maud and Savoch and St Kane’s: New Deer to offer support.

Links developed with the local Guides, Brownies and Rainbows unit have been strengthened in 2025 with girls and leaders attending the Remembrance Day service to lay wreaths.

During the summer our 2 day Holiday Club for children up to the age of 12 was attended by 18 children and 2 young leaders. Christmas Messy Church in December was attended by 24 children and 2 young leaders.

We were fortunate to be awarded a Seeds for Growth grant to pilot Mainly Music. Four families attended a successful trial during the last quarter of 2025 and we will launch the project officially in January 2026.

The Church led an Easter Service for Maud Primary School at the Church and an Easter Service at Arnage Primary School. Christmas services for all local primary schools were held in December. Maud, Arnage and Auchnagatt Primary Schools attended at Maud and Savoch Church. The Presbytery Mission and Outreach worker led the Christmas Service at New Deer Primary School and shared the Christmas Story through a Nativity at New Deer Nursery.

In conjunction with Auchnagatt Primary School and community a Family Christmas Service was held at Auchnagatt Village Hall in December.

The Church continues to build on its links with Maud Resource Centre, working in partnership to support vulnerable people and families in our community and beyond. This includes involvement in the Community Resilience Hub (based at the Resource Centre, which has a generator) to respond when we have power outages for any length of time. This offers a warm space, food, hot drinks, flask-filling, etc to those in need.

In partnership with St Kane's Church and Maud Resource Centre we again took part in the Blytheswood Christmas Shoebox Appeal and were able to donate over 90 filled gift boxes and bags.

Craft Group meets in the Church Hall twice a month. Numbers have continued to grow and those attending find it a welcome place of faith and fellowship where they can learn and share skills. As well as knitting and crocheting woollen hats, scarves, gloves, blankets and shawls for local groups and overseas agencies, the group will also take on projects to meet specific requests for items needed. One of our key projects in 2025 was knitting hats, balaclavas and gloves for the Christian Seamen’s Mission. We also worked on starting up a Prayer Shawl Ministry, which we hope will become active in 2026.

Through the Craft Group, the Church took part in the village “Window Wander”. This was organised by Maud Resource Centre and involved decorating a lit-up window in a local

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business on an agricultural theme. The group produced a banner based on the parable of the Good Shepherd.

Craft Group also undertook a successful Christmas Coffee and Crafts morning and sale in December.

Walking Group membership and activities continued throughout 2025. We undertook another “Journey Through Lent” walk in addition to our regular walks. This joint initiative with St Kane’s and Cruden Parish Church focused on the Saints and Kirkyards of our Parishes. This proved a really interesting journey. The walk ended on the Monday of Holy Week with a walk from St Kane’s to Maud Church, ending with a service of worship and praise.

Walks were well attended throughout the year and it was good to have folk from other Churches and communities join in.

The twice-monthly Warm Welcome Soup and Sweet Lunch has gone from strength to strength in 2025. Attendance has increased with those who come along enjoying the company as well as a warming meal. Home deliveries are made to people unable to attend, which has also proved to be a good way of keeping in touch with people.

During the year Soup and Sweet has made donations to a number of charities including the local Men’s Shed, Salvation Army and Malawi Lights.

During the summer, we held a joint Church BBQ and picnic with St Kane’s Church. This was held in the Church Hall and gardens following a Family Service where the children’s contributions to the work of the Church were recognised.

The World Day of Prayer Service was held at Maud Church on the 6 March 2025. This was jointly led by women from Maud and Savoch Church and St Kane’s Guild .

During the year members and friends came together for several "Practical Days" when volunteers carried out many tasks in the Church buildings and grounds.

The Faithshare Partnership between M'buka CCAP Lilongwe, New Deer: St Kane's and Maud and Savoch Churches continues, and we maintain good links with them. We also provide contact and support to some Malawians studying in Scotland who have links with M'buka CCAP. A Festive Afternoon Tea fundraiser was held at St Kane's Church Centre in New Deer in December to raise funds for the education of children of M'Buka CCAP Primary School.

Along with St Kane’s Church, we continue to provide a 3 monthly Newsletter “Church Focus”. This is available and shared on our Facebook page, by email and in paper format. We also post information on key services, events and activities on the Community Facebook page.

Throughout the year we have also continued to provide support wherever possible, such as co-ordinating the collection and delivery of goods donated by members of the community for local food banks and the Bairnecessities Baby Bank network.

Financial Review

Income from WFO, open plate, standing orders and gift aid donations decreased slightly to £16,891 in 2025 compared with £17,274 in 2024. Tax recovered on Gift Aid donations amounted to £4,381 compared with £4,559 in 2024. Income from fundraising amounted to £773 in 2025. During the year a total of £3,469 was transferred from the Lunch Club and Craft Group to the General Fund.

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With regard to expenditure, central ministry costs amounted to £15,661 in 2025 compared with £17,836 in 2024. Fabric and heating and lighting costs amounted to £10,770 in 2025 compared with £9,183 in 2024.

During the year, the legacy of £15,000 received at the end of 2024 was transferred to the Deposit Fund held by the General Trustees on behalf of the congregation.

At the end of 2025 payments exceeded receipts by £15,520 (this includes the transfer of legacy funds to the Deposit Fund).

Reserves Policy

It is the Trustees’ policy to hold reserves of approximately two months’ expenditure including designated funds. At the year end the Church held unrestricted cash funds of £4,362, which represents about two months’ expenditure. This is sufficient to meet the congregation’s ongoing financial commitments, such as monthly contributions towards the Minister’s stipend, which are paid to the General Trustees in Edinburgh, heating, lighting, insurance, building maintenance and administrative costs.

With regard to fabric expenditure, normal repairs and maintenance are charged to the General Fund. Title to the church and Maud manse is vested in the General Trustees. Rental income from the manse is paid into the congregation’s Fabric Revenue Account held by the General Trustees. The congregation can recover the cost of certain fabric expenses from this account (£5,912 in 2025). Extraordinary repairs and improvements, if required, would be met from the Fabric Fund, grants (if available), and/or by special fundraising efforts.

Statement of Trustees’ Responsibilities

The members of the Kirk Session/Congregational Board 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/Congregational Board 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 and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

Session Clerk Andrew Dick Date: 12 February 2026

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SC009773

Independent Examiner’s Report to the Trustees of Maud & Savoch Church of Scotland

I report on the accounts for the charity for the year ended 31 December 2025 which are set out on pages 7 to 10.

Respective responsibilities of trustees 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 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement 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 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 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 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.

Name: Rev William Stewart Wm Stewart Address: Denend Farm Strichen Fraserburgh Aberdeenshire AB43 6RN Date: 4 March 2026

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Maud and Savoch Church of Scotland Receipts and Payments Account Year ended 31 December 2025

Receipts Note Donations 3 Legacies Activities for Generating Funds Bank & Deposit interest Investment income Receipts from General Trustees Other Receipts Total Receipts Payments 4 Costs of generating funds Charitable activities Governance Costs Bruce Bequest Payments Transport Costs Legacy Transferred to Deposit Fund Total Payments Excess of Receipts over Payments for the year before transfers Transfers Excess of Receipts over Payments for the year	Unrestricted Funds 2025 £ 25,273 - 773 - 1,363 27,409 5,912 760 34,081 - 35,463 - 35,463 - - 15,000 50,463 -16,382 250 -16,132	Restricted Funds 2025 £ - - - - - - - 924 924 - 20 - 20 42 - - 62 862 -250 612	Endowment Funds 2025 £ - - - - - - - - - - - - - - - - - - -	Total Total 2025 2024 £ £ 25,273 25,142 - 15,000 773 874 - - 1,363 1,115 27,409 42,131 5,912 8,071 1,684 1,312 35,005 51,514 - - 35,483 35,742 - - 35,483 35,742 42 - - 175 15,000 - 50,525 35,917 -15,520 15,597 - - -15,520 15,597

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Maud and Savoch Church of Scotland Statement of Balances

At 31 December 2025

Note Bank & Deposit Balances Bank & deposit balances brought forward Cashflow Account Bruce Bequest Income Account Lunch Club (Cash) Movement in year: Excess of Receipts over Payments for the year Cashflow Account Bruce Bequest Income Account Lunch Club (Cash) Transfer between Funds Bank & deposit balances carried forward Cashflow Account Bruce Bequest Income Account Lunch Club (Cash) Investments at market value (See Appendix) Assets Gift Aid Receivable Liabilities N/A	Unrestricted Funds £ 20,478 - 16 20,494 -16,382 - - 250 -16,132 4,346 - 16 4,362	Restricted Funds £ 425 10,003 - 10,428 480 382 - -250 612 655 10,385 - 11,040	Endowment Funds £ - - - - - - - - - -	Total Total 2025 2024 £ £ 20,903 5,660 10,003 9,649 16 16 30,922 15,325 -15,902 15,243 382 354 - - -15,520 15,597 5,001 20,903 10,385 10,003 16 16 15,402 30,922 4,300 4,200

The accounts were approved by the Kirk Session and Financial Board on 12 February 2026.

For and on behalf of the Kirk Session and Financial Board

Andrew Dick Session Clerk Isabel Cumming Treasurer

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Maud and Savoch Church of Scotland Notes to the Accounts

1 Trustee Remuneration and Related Party Transactions

During the year expenses totalling £609.37 were paid to one Trustee.

2 Movements in Funds

Movements in Funds Unrestricted funds Designated Lunch Club Fund Designated Craft Group Fund Designated Children's Activities Fund Designated Walking Group Fund Designated Breakfast Club Fund General Fund Restricted funds Bruce Bequest Income Account Go For It Pilot Fund Grant Breakfast Club BDP Winter Warmer Grant Endowment funds Total funds	At 1 January 2025 £ 505 395 - 53 75 19,466 20,494 10,002 270 156 - 10,428 - - 30,922	Receipts £ 2,984 570 272 - 175 30,080 34,081 424 - - 500 924 - - 35,005	Payments £ 259 - 143 - - 50,061 50,463 42 - 20 62 - - 50,525	At 31 Dec Transfers 2025 £ £ -2600 630 -869 96 - 129 - 53 - 250 3,719 3,204 250 4,362 - 10,384 - 270 - 136 -250 250 -250 11,040 - - - - - 15,402

Purposes of Designated Funds

Lunch Club Fund: This is a fund used to cover expenses associated with the twice monthly Soup and Sweet.

Craft Group Fund: This is a fund used to cover expenses associated with activities such as preparing baby packs and knitted goods for overseas mission. Children's Activities Fund: This is a fund used to cover expenses associated with activities such as Messy Church and Holiday Clubs. Walking Group Fund: This is a fund used to cover expenses associated with the group's activities.

Breakfast Club Fund: This fund is used to cover expenses associated with providing the Breakfast Club at the local primary school.

Restricted Funds

Bruce Bequest Income Fund: Income from the Bruce Bequest is to be used to assist anyone in the parish experiencing hardship.

Go For It Pilot Fund Grant: This is a fund used for the joint puppet ministry with New Deer: St Kane's.

Breakfast Club Fund: These funds were donated to cover expenses associated with providing the Breakfast Club at the local primary school. BDP Winter Warmer: This is funding which is used to cover heating and food costs associated with providing the Warm Welcome Soup and Sweet.

Purposes of Endowment Funds

The capital from the bequests listed in the Appendix was invested in the Church of Scotland Investors Trust Income Fund in 2018. Income from the investment can be used for general purposes.

3 Analysis of Receipts Donations WFO Scheme Donations (excluding donations received through WFO) Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Other Offerings & Receipts Harvest Thanksgiving Craft Group Children's Activities Lunch Club Breakfast Club Activities for Generating Funds Buttery Mornings	Unrestricted Funds 2025 £ 3,514 12,165 4,381 965 247 - 570 272 2,984 175 25,273 773 773	Restricted Funds 2025 £ - - - - - - - - - - - - -	Endowment Funds 2025 £ - - - - - - - - - - - - -	Total Total 2025 2024 £ £ 3,514 4,013 12,165 11,909 4,381 4,559 965 888 247 464 - 58 570 451 272 - 2,984 2,725 175 75 25,273 25,142 773 874 773 874

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Maud and Savoch Church of Scotland Notes to the Accounts (Contd)

Bank and Deposit Interest Investment Income Investment Income Receipts from General Trustees Recovery from Fabric Fund held in Edinburgh Legacy Legacy - Mrs Margaret Simpson Other Receipts Weddings & Funerals Life & Work Magazine Subscriptions Bruce Bequest Income BDP Grant - Winter Warmer Donation towards Transport Costs - Christmas Services Total Receipts 4 Analysis of Payments Charitable Activities Giving to Grow allocation Presbytery dues Minister’s travelling expenses Pulpit supply Organists Fabric repairs & maintenance Council Tax & Insurance (New Deer Manse) Heat and light Insurance Office Expenses Life and Work Other expenses Transport Lunch Club Expenses Lunch Club Donation to Mintlaw Men's Shed Children's Activities Expenses Breakfast Club Walking Group Expenses Other Payments Bruce Bequest Payments Transport Costs - Christmas Services (paid from donation) Legacy Legacy - Mrs M Simpson - Transferred to Deposit Fund Total Payments	Unrestricted Funds 2025 £ - - 1,363 5,912 - 700 - 60 760 34,081 Unrestricted Funds 2025 £ 15,661 1,061 609 152 600 8,862 2,587 1,908 2,563 853 98 107 - 159 100 143 - - 35,463 - - - 15,000 15,000 50,463	Restricted Funds 2025 £ - - - - - - - 424 500 924 924 Restricted Funds 2025 £ - - - - - - - - - - - - - - - - 20 - 20 42 - 42 - - 62	Endowment Funds 2025 £ - - - - - - - - - - Endowment Funds 2025 £ - - - - - - - - - - - - - - - - - - - - - - - - -	Total Total 2025 2024 £ £ - - - - 1,363 1,115 5,912 8,071 - 15,000 700 610 - 168 424 354 500 - 60 180 1,684 1,312 35,005 51,514 Total Total 2025 2024 £ £ 15,661 17,836 1,061 843 609 538 152 204 600 575 8,862 6,485 2,587 1,959 1,908 2,698 2,563 2,118 853 1,246 98 210 107 372 - 170 159 269 100 60 143 - 20 144 - 15 35,483 35,742 42 - - 175 42 - 15,000 - 15,000 - 50,525 35,917

5 Minister's Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all ministers' stipends and employer's contributions for national insurance, pension, 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 5th and subsequent years of service) was £39,856.

6 Collections for Third Parties

Malawi Lights World Day of Prayer Mediterranean Hope

2025	2024
£	£
256.00	-
106.00	-
-	250.00
362.00	250.00

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APPENDIX

FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF THE CONGREGATION

CAPITAL ACCOUNT CONSOLIDATED FABRIC FUND Credit Balace at 31 December at cost Market value of balances at 31 December CONSOLIDATED FABRIC REVENUE ACCOUNT Credit Balance at 31 December INDIVIDUAL FUND (EXPENDABLE) Credit Balance at 31 December at cost Market value of balances at 31 December DEPOSIT FUND Credit Balance at 31 December UNIT TRUST INVESTMENTS Growth Fund (3,407 units) Cost of units at 31 December Market value of units at 31 December Income Fund (928 units) Cost of units at 31 December Market value of units at 31 December

2024 2025 £ £ 17,795.12 17,795.12 26,049.19 27,307.26 10,118.35 12,206.36 1,899.57 1,934.66 1,899.57 1,934.66 1.17 15,001.17 8,566.73 8,566.73 21,736.66 23,440.16 11,110.57 11,110.57 10,263.68 10,569.92

Note:

The following Endowment Funds were invested in the Income Fund during 2018:

McBeath Bequest Will Bequest J Will Trust MJ & EW Will Bequest Mrs M A Riddoch Legacy Esslemont Bequest G Milne Legacy W T C Elrick Legacy	£ 2,976 303 350 4,000 300 2,493 400 250
	11,072

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