NAIRN UNITED REFORMED CHURCH TRUSTEES' REPORT AND FINANCIAL STATEMENTS 31st DECEMBER 2025
Scottish Charity Number: SC009963
==> picture [408 x 287] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Contents|Page|
|Trustees|and|Officers|2|
|Trustees’|Report|3-6|
|Independent|Examiner's|Report to|the|Trustees|7|
|Receipts|and|Payments|Accounts|8-9|
|Statement|of Balances|10|
|Fund|Movement|by|Type|11|
|Summary|of Receipts|and|Payments|12|
|Notes|to|the|Accounts|13|
|Appendix —|Receipts|and|Payments|details|14-17|
----- End of picture text -----
NAIRN UNITED REFORMED CHURCH TRUSTEES AND OFFICERS
==> picture [434 x 491] intentionally omitted <==
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Trustees|Christine|A|Brown|(serving|as|from|10|August|2025)|
|Jacqueline|Cooper|
|Alison|Farmer|(serving|as|from|10|August|2025)|
|Laurie|Fraser|
|Terence|Gilbey|(serving|as|from|10|August|2025)|
|Pamela|Gordon|
|Jean|Innes|
|Irene|MacDonald|
|Patricia|MacMillan|
|Angela|Quinn|
|Michael|Smerdon|
|Alison|Smith|
|Deborah|Smith|
|Maureen|Smith|
|Valerie|Thomson|
|Dianne|Walker|
|Eileen|Wood|
|Minister|The|Reverend|Steven|M|Manders|
|Joint|Secretaries|Angela|L|Quinn|
|Jean|A|Innes|
|Treasurer|Martin|Harker|
|Contact Address|Crescent|Road,|Nairn,|1V12|4NB|
|Bankers|The|Royal|Bank|of Scotland|
|The|Bank|of Scotland|
----- End of picture text -----
==> picture [398 x 32] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Independent|Examiner|James|Wallace|FCCA|0041840|
|3|Wellington|Road,|Nairn|IV12 4RE|
----- End of picture text -----
Page | 2
NAIRN UNITED REFORMED CHURCH TRUSTEES REPORT YEAR ENDED 315’ DECEMBER 2025
The Trustees present their report and financial statements of the charity for the year ended 31° December, 2025. The gross income is below the threshold of £250,000, and therefore, the financial statements have been prepared on a receipts and payments basis.
Governing Document
The charity is an unincorporated association established in terms of the United Reformed Church Act 2000. The church also has a local constitution document, which does not conflict with the Act.
Recruitment and Appointment of Trustees
The elders of the church are responsible for the general control and management of the administration of the charity and, as such, are the charity trustees. Elders are ordained according to the ordinances of the United Reformed Church and inducted to office after approval by the minister and members of the church.
Charitable Purposes
Like other Christian churches, the main purpose of Nairn United Reformed Church (Nairn URC) is to preach the Gospel of Jesus Christ. In addition, the church carries out charitable works and provides pastoral care to its members, adherents and general members of the public at large. The church supports home and overseas mission and charities, whose objectives are to assist and benefit the poor and less fortunate in this world.
Activities and Achievements
2025 was a year of renewal, deep fellowship, and significant community engagement for the church. The year began with a joyous return to the newly refurbished sanctuary in January, providing a fresh and welcoming space for worship. Throughout the year, the congregation actively participated in various spiritual and ecumenical events: e Members of the church joined in the local ecumenical service for World Day of Prayer, fostering unity with other Christian denominations.
Page | 3
-
e Inacollaborative effort to bring faith to life through the arts, the church jointly sponsored a performance of The Parable Keeperby _ the 4front Theatre company with Nairn Baptist Church.
-
e A day-long Lent retreat was held in the church, a time for reflection and spiritual growth, led by the URC's minister for digital worship, the Revd. Andy Braunston.
-
e A full cycle of services took place during Holy Week with several local churches coming together. The spiritual high point of Easter was celebrated with a beach service on Easter morning, followed by breakfast rolls back at the URC, attended by members of the community.
-
e In April, the Synod Moderator, the Revd. Lindsay Sanderson visited over the weekend of 26'/27'" April and shared in morning worship on the Sunday. During her visit, she also dedicated the ‘recovery cross’, a powerful symbol designed and crafted by members of the 'Drop-in' session and gifted to the church.
-
e In October a Songs of Praise evening comprised favourite hymns chosen by the congregation.
In late June, we were delighted to welcome back the Ukrainian Classic Accordion Duo for a spectacular concert. Their performance showcased an extraordinary range of music, delivered with immense virtuosity and musicianship. During the event, donations were invited to support the charity dedicated to caring for victims of the war in Ukraine. Additionally, our worship on August 3rd was enriched by the presence of world-renowned gospel singers from the United States, who joined us to share their exceptional talents.
-
In addition to our regular activities, the church has introduced two new initiatives: e Let Us Pray: An informal group now meets in the church every Monday morning for a short time of prayer. These sessions provide a quiet, supportive space for reflection and communal prayer at the start of the week.
-
e Sing Yourself Happy: Launched by our organist in October, these monthly sessions are designed for everyone, regardless of musical ability. The group focuses on singing for health, socialising, and enjoying a repertoire of great songs in an informal, uplifting environment.
-
Our fundraising efforts this year included two key events: a Soup & Pudding lunch and aChristmas Coffee Morming, both of which were well-supported by the congregation and local community.
The Pastoral Group also remained dedicated to outreach, delivering 65 afternoon tea boxes and 83 Christmas lunches. These were distributed to members of the local community who are housebound, experiencing loneliness, or simply in need of a gesture of care.
During the year, further community support initiatives included the distribution of 32 outreach vouchers, representing a direct expenditure of £207 to assist individuals in need. Furthermore, the Benevolent Fund provided substantial financial relief, contributing a total of £7,000 toward both essential welfare support and donations to various organisations including The League of Friends for Nairn Hospital, Nairn
Page | 4
Academy, Whinnieknowe Care Home and Highland Foodbank. Specific fundraising initiatives raised £4,755 for Wheels in Nairnshire, Millbank Primary School, Rosebank Primary School, Cantraybridge College, Christian Aid and Deprived Children in Ukraine. A further £170 was collected for Commitment to Life. During the year, we were greatly encouraged to welcome 12 new members into our fellowship. Our leadership team also grew as 3 new elders were ordained and inducted to serve the congregation. 3 infant baptisms, 1 adult baptism, 2 weddings and 26 funeral services were conducted. Furthering our community presence, the minister officiated at 16 further weddings, 4 baptisms, and 53 funerals at external locations. This outreach illustrates the continued relevance of the Christian faith and reinforces the church’s role as a source of support to the wider community. Sunday services continue to be well attended with a regular congregation of 130/150, remaining a cornerstone of our weekly worship and community life, supported by uplifting music from the organist and choir. Disappointingly, however, the youth ministry for which we had such high hopes has fallen by the wayside. While this is a setback, we remain committed to reaching the younger generation. To this end, we have partnered with Nairn Baptist Church to explore the possibility of jointly sponsoring a Family and Children’s worker. We look forward to seeing how this collaborative effort might revitalise our outreach to local families in the coming year. Negotiations are ongoing with the three wind farm developers. The agent acting for the church is hopeful that at least one option agreement may be signed by midsummer 2026, but timing is uncertain. Under the leadership of our minister, the Revd. Steven Manders, all of these events demonstrate a vibrant year of community, collaboration, and spiritual enrichment, reflecting the church's commitment to both its members and the wider Nairn community.
Administration
The church is governed by democratic voting at a Church Meeting. These are held up to four times per annum or as and when required. Special meetings require a set number of members to make a written request for a meeting. On a day-to-day basis, the Elders administer the business of the church. Elders’ meetings are generally held monthly. The Annual Report and Financial Statements for 2024 were presented to the Annual General Meeting (AGM) (Church Meeting) for approval on 11th May 2025. Approval of officers is ratified at the AGM. Financial Budgets are also presented and approved at the AGM.
Risk Management The Trustees have addressed the issue of risk management. The insurance value of the church building has been professionally assessed, and the cover has been increased to £6,065,686. The Health and Safety Policy document and the Fire Safety Risk Assessment are kept under review. There are procedures in place to ensure that statutory inspections are carried out.
Page | 5
Financial Review
The principal sources of income in the General Fund are weekly offerings (£33,421), regular giving by standing order (£26,112) and recovery of tax through Gift Aid (£11,003). Other income from unrestricted and restricted sources totalled £60,574. Total income for the year amounted to £131,111. Total expenditure for the year amounted to £136,582. The deficit for the year amounted to £5,471. These figures reflect the expenditure on the refurbishment of the Sanctuary.
Trustee Remuneration and Expenses (Note 6 — Notes to Financial Statements) The Trustees did not receive remuneration during the year, but one trusteeconnected person did receive payment for services. A business run by one of the Trustees, for the first two months of the year, undertook work for the church throughout the year, but that Trustee was not involved in the decision to place the contracts with his business. Expenses are reimbursed when individual trustees incur costs which are related to church business. The church organist receives fees in line with a contract. The church cleaner receives a wage commensurate with hours worked and in line with the National Living Wage set by the government.
Reserves Policy
It is the Reserves Policy of Nairn URC to provide for the medium to longer term needs of the church and to keep at least six months’ running costs in reserve to cover unforeseen emergencies. The current level of reserves, as at January 2026, is in line with this policy. The policy is normally reviewed annually.
Approved by the Trustees and signed on their behalf by:
—_— £4 Trustee
Print name Aweera house Que
Date .'07.0 37.2e02L........
Page| 6
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF NAIRN UNITED REFORMED CHURCH YEAR ENDED 31 DECEMBER 2025
| report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 8 to 17.
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 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does noi 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 (as amended). 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 | 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:
- 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 8 of the 2006 Accounts Regulations have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: James Wallace FCCA 004184
Address: 3 Wellington, ; Road, Nairn,, IV12 4RE Date: “23/2/26.
James Wallace FCCA 0041840 3 Wellington Road, Nairn, IV12 jwallace@albabusiness.co.uMobile 07818878142,4RE Emall
Page| 7
Nairn United Reformed Church - SC009963
Receipts and Payments Account For the period from 01 January 2025 to 31 December 2025
==> picture [513 x 672] intentionally omitted <==
----- Start of picture text -----
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Receipts|Unrestricted|Designated|Restricted|Total|Prior|
|General|Funds|Funds|year|
|Fund|
|Receipts|from|generated|funds|
|Offerings|59,534|1|-|-|59,534|56,470|
|Donations|3,607|1,234|27,913|32,755|52,327|
|Gift Aid|11,003|125|254|11,382|16,398|
|Fundraising|3,675|-|225|3,900|605|
|Miscellaneous|33|-|3,366|3,400|-|
|Groups|1,899|~|-|1,899|1,858|
|Charges|12,513|2|~|-|12,513|11,018|
|Interest|2,548|-|-|2,548|2,811|
|Other|receipts|1,345|500|1,330|3,176|2,528|
|Total|receipts|96,162|1,859|33,089|131,111|144,018|
|Payments|
|Charitable|activities|-|33|174|207|385|
|Wages|and|Honoraria|15,150|-|-|15,150|17,673|
|Rates|&|Council|Tax|2,466|-|-|2,466|2,373|
|Heat,|light & telephone|13,591|3|-|-|13,591|10,968|
|Insurance|5,314|-|-|5,314|4,715|
|Copyright|licences|648|-|-|648|425|
|Catering|316|-|-|316|215|
|Travel|&|Subsistance|485|-|-|485|399|
|Maintenance|&|Repair|3,271|-|6,938|10,209|17,342|
|Materials|and|Consumables|1,472|-|26,050|27,522|20,678|
|Equipment|1,656|-|4,138|5,794|8,004|
|Gifts|&|Donations|650|1,252|5,801|7,703|8,079|
|General|expenses|-|-|-|-|500|
|Ministry|and|Mission|contributions|38,004|-|.|38,004|36,000|
|Minister's|expenses|4,424|-|-|4,424|3,080|
|Support|costs|2,057|1,164|1,520|4,742|3,066|
|Governance|costs|-|-|-|-|516|
|Total|payments|89,508|2,450|44,623|136,582|134,424|
|Excess|of|receipts|over|6,653|(591)|(11,533)|(5,471)|9,594|
|payments|before|transfers|
|Transfers|
|Gross|transfers|between|funds|-|in|4,926|12,374|34,770|52,070|26,636|
|Gross|transfers|between|funds|-|out|(45,854)|(1,290)|(4,926)|(52,070)|(26,636)|
|Excess|of receipts|over resources|(34,274)|10,492|18,309|(5,471)|9,594|
|used|
|Net movement|in|funds|(34,274)|10,492|18,309|(5,471)|9,594|
----- End of picture text -----
Page| 8
| Reconcilliation offunds | |||||||
|---|---|---|---|---|---|---|---|
| All assets at01 January 2025 | 68,329 | 37,108 | 4,322 | 109,760 | 100,166 | ||
| All assets at 31 December2025 | 34,055 | 47,601 | 22,632 | 104,289 | 109,760 | ||
| Represented by | |||||||
| Unrestricted | Designated | Restricted | Total | Prior | |||
| General | Funds | Funds | year | ||||
| Fund | |||||||
| Unrestricted | |||||||
| General Fund | 34,055 | - | - | 34,055 | 68,329 | ||
| Designated | |||||||
| Benevolent Fund | - | - | - | - | 1,900 | ||
| Flower Fund | - | 101 | - | 101 | 81 | ||
| Oversail Capital Fund | - | 2,500 | - | 2,500 | 2,500 | ||
| Reserves | - | 45,000 | - | 45,000 | 32,625 | ||
| Restricted | |||||||
| Benevolent Fund | ~ | - | 2,640 | 2,640 | - | ||
| Dementia Care | - | - | 555 | 555 | 1,026 | ||
| Fabric Fund for maintenance | - | - | 15,298 | 15,298 | 922 | ||
| Manse Fund | - | - | 471 | 471 | 97 | ||
| Mens Mental Health Support | - | - | 1,976 | 1,976 | - | ||
| Warm Bank Fund | - | - | 135 | 135 | 135 | ||
| Youth Development Fund | - | - | 1,555 | 1,555 | 2,140 | ||
| NOTES (General Fund) | Total | Prior | |||||
| year | |||||||
| 1. Offerings | Envelope | 21,214 | 19,911 | ||||
| Standing Orders GiftAided | Aided | 22,952 | 21,299 | ||||
| Standing Ordersnon | GiftAided | 3,160 | 3,120 | ||||
| Open Plate | 12,207 | 12,139 | |||||
| 59,534 | 56,470 | ||||||
| 2. Charges | Copying | 53 | 58 | ||||
| Funerals | 6,180 | 6,000 | |||||
| HallUse | Fees | 6,280 | 4,435 | ||||
| Hall Use | Donation | — | 200 | ||||
| 12,513 | 10,693 | ||||||
| 3. Heat, light, telephone | Electricty | 2,496 | 3,470 | ||||
| Gas | 9,225 | 5,820 | |||||
| Church Telephone | 849 | 880 | |||||
| Manse Telephone | 616 | 533 | |||||
| Minister's mobile telephone | 403 | 263 | |||||
| 13,591 | 10,966 |
Page | 9
Balance sheet as at 31 December 2025
| Total Funds | Prior Year | |
|---|---|---|
| Funds | ||
| Current assets | ||
| RBS Treasurers | 12,610 | 44,745 |
| B ofS Treasurers | 5,803 | 31,802 |
| Cambridge and Counties 95 day notice | 62,603 | 32,915 |
| Cambridge and Counties 31 day notice | 23,062 | — |
| Pettycash | 108 | 215 |
| Flower Fund cash | 101 | 82 |
| 104,289 | 109,760 | |
| Liabilities | ||
| Agency collections | — | — |
| Total net assets less liabilities | 104,289 | 109,760 |
| Represented by | ||
| Unrestricted | ||
| General fund | 34,055 | 68,329 |
| Designated | ||
| Oversail Capital Fund | 2,500 | 2,500 |
| Flower Fund | 101 | 81 |
| Benevolent Fund | a | 1,900 |
| Reserves | 45,000 | 32,625 |
| Restricted | ||
| Dementia Care | 555 | 1,026 |
| Men's Mental Health Support | 1,976 | — |
| Warm Bank Fund | 135 | 135 |
| Youth Development Fund | 1,555 | 2,140 |
| Fabric Fund for maintenance | 15,298 | 922 |
| Manse Fund | 471 | 97 |
| Benevolent Fund | 2,640 | — |
| Fundsofthechurch |
Page | 10
Fund Movement by Type
Opening Incoming Outgoing Transfers Closing
==> picture [518 x 487] intentionally omitted <==
----- Start of picture text -----
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|General|Fund|-|Unrestricted|68,329|96,162|89,508|(40,927)|34,055|
|Oversail|Fund|-|Designated|2,500|—|—|—|2,500|
|Flower|Fund|-|Designated|81|1,184|1,164|=|101|
|Reserves|Fund|-|Designated|32,625||—|12,374|45,000|
|Benevolent|Fund|-|Restricted|1,900|8,350|7,710|100|2,640|
|Dementia|Care|Fund|-|Restricted|1,026|1,058|—|(1,530)|5a0|
|Warm|Bank|Fund|-|Restricted|135|a|ae|ans|135|
|Youth|Development|Fund|-|Restricted|2,140|mas|584|—|1,565|
|Fabric|Fund|-|Restricted|922|21,829|34,587|27,133|15,298|
|Manse|Fund|-|Restricted|97|550|3,026|2,850|471|
|Men's|Mental|Health|Fund|-|Restricted|=|1,976|—|—|1,976|
|109,760|131,111|136,582|=~|_104,289|
|Approved by the Trustees and signed on their behalf by: by the Trustees and signed on their behalf by: the Trustees and signed on their behalf by: Trustees and signed on their behalf by: and signed on their behalf by: signed on their behalf by: on their behalf by: their behalf by: behalf by: by:|eD.....|
|Print name: Awe. name: Awe. Awe.|Leusn...Q iwi iwi|Date:|10-.E35-220G..|
----- End of picture text -----
Approved by the Trustees and signed on their behalf by: by the Trustees and signed on their behalf by: the Trustees and signed on their behalf by: Trustees and signed on their behalf by: and signed on their behalf by: signed on their behalf by: on their behalf by: their behalf by: behalf by: by: eD..... Print name: Awe. name: Awe. Awe. Leusn...Q iwi iwi Date: 10-.E35-220G..
Page | 11
Summary of Receipts and Payments year ending 31 December 2025
| Income | Expenditure | Surplus | Deficit | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| General Fund | 96,162 | 89,508 | 6,654 | -— |
| Oversail Fund | — | — | — | — |
| FlowerFund | 1,184 | 1,164 | 20 | — |
| Benevolent Fund | 8,350 | 7,710 | 640 | — |
| Reserves Fund | oe | — | — | — |
| Dementia Care Fund | 1,058 | — | 1,058 | — |
| Warm Bank Fund | <= | = | — | _ |
| Youth Development Fund | — | 584 | _ | (584) |
| FabricFund | 21,829 | 34,587 | — | (12,757) |
| Manse Fund | 550 | 3,026 | = | (2,476) |
| Men's Mental Health Fund | 1,976 | — | 1,976 | — |
| 131,109 | —*136,579 | ~—~—=—«10,348 | ~———(15,818) |
Deficit for the year
Page | 12
NAIRN UNITED REFORMED CHURCH
Notes to the Accounts
YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
These accounts are prepared on a Receipts and Payments basis as the Gross Income for 2025 is less than £250,000.
2. Purposes of the Designated and Restricted Funds
Designated funds
Oversail — Fund to manage fees received in respect of Oversail Agreements. Reserves Fund — Reserves in accordance with policy.
Flower Fund — Fund for church flowers.
Restricted funds
Benevolent Fund — Fund for distribution at the minister’s discretion. Warm Bank Fund — Fund for creating a warm space for disadvantaged people within the community. Fabric Fund — Fund for the maintenance of the fabric of the church premises. Manse Fund — Fund for the maintenance of the manse. Youth Development Fund — Fund for all work relating to young people involved in the church. Dementia Care Fund — Fund to support those within our community suffering from dementia. Men’s Mental Health Fund - Fund to support men with mental health issues.
3. Church Owned Properties
The church owns the church buildings, including the halls.
4. Gift Aid Claims
Claims in respect of 2024 but received in 2025 amounted to £977. Tax recovered in respect of the period 1* Jan. — 31°t Oct. 2025 amounted to £10,405. Of the total amount recovered, £10,151 went to the General Fund, £242 to the Benevolent Fund and £12 to the Fabric Fund. The tax recoverable in November and December 2025 and due to be received in 2026 amounts to £2,155.
- Liabilities
The church has no liabilities as of 31 December 2025.
- Payment to Charity Trustees
A business connected to Mr L Fraser (Pat Fraser Radio and TV Electrical Services) received £4,138 for services contracted prior to Mr Fraser’s retirement.
7. Details of receipts and payments for the Designated and Restricted Funds are in following Appendix.
Page | 13
Receipts and Payments Account
Designated and Restricted Funds
| Totalfunds | __Prioryear |
|---|---|
| funds |
| Dementia Care (Restricted) | ||
|---|---|---|
| Receipts | ||
| DONATION General | 1,058 | 1,200 |
| Total Receipts | 1,058 | 1,200 |
| Transfers to/(from) | (1,530) | (180) |
| Transfers to/(from) | — | 6 |
| Broughtforward balance | 1,026 | — |
| Carried forward balance | 555 | 1,026 |
| Men's Mental Health Support (Restricted) | ||
| Receipts | ||
| DONATION General | 1,976 | — |
| Total Receipts | 1,976 | = |
| Excess ofIncoming resources over Resources used | 1,976 | — |
| Broughtforward balance | — | — |
| Carried forward balance | 1,976 | = |
| Oversail Capital Fund (Designated) | ||
| Brought forward balance | 2,500 | 2,500 |
| Carried forward balance | 2,500 | 2,500 |
| Warm Bank Fund (Restricted) | ||
| Receipts | ||
| DONATION General | — | Zi |
| Total Receipts | = | 27 |
| Payments | ||
| CATER General | — | 130 |
| GENERAL Miscellaneous | — | 67 |
| Total Payments | — | 198 |
| Page |
14 |
Excess of Incoming resources over Resources used — (170) Brought forward balance 135 306 Carried forward balance 135 135
| Youth DevelopmentFund (Restricted) | Youth DevelopmentFund (Restricted) | ||
|---|---|---|---|
| Receipts | |||
| DONATIONS Grants | — | 500 | |
| — | 500 | ||
| Total Receipts | = | 500 | |
| Payments | |||
| GIFTS Pastoral | _ | 250 | |
| GENERAL Miscellaneous | 584 | —_ | |
| Total Payments | 584 | 250 | |
| Excess ofIncoming resources over Resources used | (584) | 250 | |
| Brought forward balance | 2,140 | 1,890 | |
| Carried forward balance | 1,555 | 2,140 | |
| Fabric Fund (Restricted) | |||
| Receipts | |||
| DONATION General | 295 | — | |
| DONATIONS Grants | 17,100 | 15,990 | |
| DONATION Sanctuary | Renovations | 50 | 150 |
| GIFT AID Tax Recovered | 12 | 25 | |
| FUND RAISING General | 225 | — | |
| Miscellaneous Refund VAT | 3,366 | —_ | |
| MISCELLANEOUS Refund | 780 | — | |
| Total Receipts | 21,829 | 16,165 | |
| Payments | |||
| MAINT General | 1,810 | 13,655 | |
| MAINT Fire Equipment | 2,102 | _ | |
| MATERIALS Property | 26,050 | 19,984 | |
| EQUIPMENT General | 4,138 | — | |
| EQUIPMENT Fixtures | — | 6,000 | |
| GENERAL Miscellaneous | 486 | —_ | |
| Total Payments | 34,587 | 39,639 | |
| ExcessofIncomingresourcesoverResourcesused | (12,757) | (23,474) |
Page | 15
| Transfers to/(from) | 25,500 | 6,200 |
|---|---|---|
| Transfers to/(from) | 1,633 | 18,000 |
| Brought forward balance | 922 | 196 |
| Carried forward balance | 15,298 | 922 |
| Manse Fund (Restricted) | ||
| Receipts | ||
| MISCELLANEOUS Synod | 550 | _ |
| Total Receipts | 550 | _ |
| Payments | ||
| INSURE Buildings-Manse | — | goo |
| MAINT General | 3,026 | 1,563 |
| Total Payments | 3,026 | 1,896 |
| Excess ofIncoming resources over Resources used | (2,476) | (1,896) |
| Transfers to/(from) | 1,800 | 600 |
| Transfers to/(from) | 1,050 | 1,150 |
| Brought forward balance | 97 | 244 |
| Carried forward balance | 471 | 97 |
| FlowerFund (Designated) | ||
| Receipts | ||
| DONATION General | 1,184 | 1,220 |
| Total Receipts | 1,184 | 1,220 |
| Payments | ||
| GENERAL Miscellaneous | 1,164 | 1,285 |
| Totai Payments | 1,164 | 1,285 |
| Excess ofIncoming resources over Resources used | 19 | (64) |
| Brought forward balance | 81 | 146 |
| Carried forward balance | 101 | 81 |
| Benevolent - BenevolentFund (Designated) | ||
| Receipts | ||
| DONATION General | 50 | 6,052 |
| GIFTAID Tax Recovered | 125 | 488 |
| CHARGES Hall Use Fee | — | 325 |
| Page |
16 |
| MISCELLANEOUS Refund | 500 | — |
|---|---|---|
| Total Receipts | 675 | 6,865 |
| Payments | ||
| Gifts Pastoral-Community Outreach Voucher | 33 | 385 |
| GIFTS Miscellaneous | 53 | 950 |
| GIFTS Pastoral | 1,198 | 6,669 |
| Total Payments | 1,285 | 8,004 |
| Excess of Incoming resources over Resources used | (610) | (1,138) |
| Transfers to/(from) | (1,290) | — |
| Transfers to/(from) | -— | 500 |
| Brought forward balance | 1,900 | 2,538 |
| Carried forward balance | = | 1,900 |
| Benevolent Fund (Restricted) | ||
| Receipts | ||
| DONATION General | 7,433 | — |
| GIFTAID Tax Recovered | 242 | —_ |
| Total Receipts | 7,675 | = |
| Payments | ||
| Gifts Pastoral-Community Outreach Voucher | 174 | — |
| GIFTS Pastoral | 5,801 | — |
| GENERAL Miscellaneous | 450 | — |
| Total Payments | 6,425 | _— |
| Excess of Incoming resources over Resources used | 1,250 | ~— |
| Transfers to/(from) | 1,290 | — |
| Transfers to/(from) | 100 | — |
| Brought forward balance | — | _— |
| Carried forward balance | 2,640 | = |
| Reserves (Designated) | ||
| Transfers to/(from) | 12,374 | — |
| Brought forward balance | 32,625 | 32,625 |
| Carriedforwardbalance | 45,000 | 32,625 |
Page | 17