The Church of Scotland Findochty Parish Church RECEIPTS AND PAYMENfs ACCOUNTS Congregation No: 352078 Charity No: SC 010045
Reference and Administrative Information Chatity Name: Findochty P]Sh Churth Charity ReStration Number. SC010045 Congregation Reference No: 352078 Contact Address.. St Aethans 33 Station Road Findochty. Buckle. Moray AB56 4PJ Trustees irk s510Th.. Rev. Louis Benzuidenhout (Interim Moderator) David Pine, June Campbell. Margaret Watson, Alexandei Piri< Heather Piri< Bathara Hge, Margaret Ros4 Alison Smit14 Jimmy BremDer. Margaret Baird. PrintipAI o1CC-bearcrS Interim Moderator.. R¢v. Louis Benzmidenhout Session Clerk.. David Pine Clerk to the Board.. Margaret Watson Church Treasurer.. Heather Pine Independent Examiner Mrs Margar¢t Main 3 Netherton Terrac¢, Findochty. Buckle. AB56 4QD Bankers Virgin Money 161 Mid Street KEITH AB55 5BL
Trustees, Annual Report Year ended 31 December 2025 Structur4 Governance and MaDagemen¢ Governing DoCuMet The Church is adtninistered in awoTdaKe withthe temL8 of Deed of cotlIUlI0n. Recruitment and Appointment of Truste mernbe of Kirk Session and the Congtegauonai Bo&d aTe the charity ¢ThIe¢s. ThE KI Session mernbers are tl)e eEd¢rs of ihe ¢hurch atKI aT¢ chosen from members of the church wkn a ¢oThsid¢red have the appropria1¢ gifts and Skills. The minister, who is a member of th¢ Kirk S10 is ekctedby cowegation iTrJuct¢d by Presbytery. During periods when the ¢harge is vacanl an Interiffl MOde10r is aptK)intrd by P•tery. The Congtegation8] Board is apwJiMed from within congregation and llmbers of the congr¢gation invit&1 kn Mminaie iN1ividual$ who are believ¢d io have th¢ skills aThJ Commitnt to Contribute to the manag¢nknt affaiTS of thc ChurclL io become of t1 Bo¥. Board Members are then appointed at the Annu21 Sthtrd MedinE aNi seTh¢ fora perd of three years after which ihey must seek re- ele¢iion at the n¢xt Annual Ststed MeeDng. OrgxnisationAI Structure Cofthgr¢gati0Th41 Board is chaiTrd by Minioer atxl six in a year. Cerfain re1)I11eS are d¢legaied to the Finance commi and the PTOPW Commill¢e as apprnpria. The KI Session which m¢¢ts six time5 a year is sponsible for spiritual ¥ff8irs within the¢knch. Objectives and Activit•es The Church of Scodal is Trinitari2n in d(Ktri. RefomKd in trnliliDn and Pretytrian in polity. It exisls to glonfy God and to work for the advatKemeni of Chn51's Kingdom ihTougknut world. As a nalional ch14 il acknowledges a distttthe Call and duty io bring the OTdinaw of lign the pIc in every patish of Scot13nd through a territorial ministy. It CO4operdtes with ott*r CIM]rcJw invarious ecullrnical bodies in SL¥t]and and beyoAI. FI]hty Parish Church holds servKes of woTrtllp ¢v¢ry SulaY nrning. Organisation5 within ih¢ Chllh are Bible Study Group. ChuTch Guild, Prayer Group aNI sa[daY Morning Kids Clth. The ChuTch i5 linked with Portknockie Parisli Churrh and m¢mb¢ts of our church gUlarlY joinwith this Church invarious aLtivitie& Achievements & Performance 2025 was ather successf1 y¢8r for OUT ¢hur¢h WKler tkn leaduship of our Inl¢Jim Moderdtor, the Rev. Loui5 BenzuidenhouL Con]niunion was celebrated on four OCLWM)JLS dvring the year, aThl we also matked S¢a Sunday. Several fellowship ¢v¢ning5 were held foTGhurch wMl¢rcomnwrity. all of which were well supported. We joined with our linked chuTch for sknd servKes ai Eatr. Harvo at¥1 Ch¥istiw. ¢)ur Guild, Ble Study, aTr1 Kids, Club continue to b¢ w¢ll atteJKled. Tr Guxld enjoyed a S¢Ties of tslks on bil)lical a led by the Rev. Btnzuenh0uI. A variety of fvndrat5ing ev¢nts took place thToughout the year. Contributing both fiJwKially and socially to chUh life. Social events included a swcceth ¢heese a1 WI 1& a bad)¢, aNI a congregational Chtistmas In4 au of which were very well enjoyed. Th¢ wai¢11&t Service was partI12[1Y well attended by Membe of the local ¢ommunity. During the y¢ar we supported 8 nurnber of outsraGh projects, I1lg local food ba Macmdlall CwKer Link, and Poppy scoand. We a150 conlimie to spowr a ¢bild through Workl Vision. Fellowship following morning worship, with OUF cusiomary "cuppa", remains a valu¢d and well-received parf of church ]if¢.
Trnstee59 Annu21 Report (cont) Year ended 31 December 2025 Financial Review During 2025 the was an itKrease in Off18$ donations of £1,849 comp3Ted with previo8 year, logthr ivith an I[¢& in the number of doTr)rs choosing to Gift Aid offerings. As a r¢su]L 8Thn( recov¢rnbl¢ through Gift Aid rose by £155. Fundraising xtivities wert well Awrted througlm year. rykn Coffee Mornings aThl 0"NeW to You" sale w¢r¢ held, ising a totsl of £3,751, which pnts an of £876 on thepwious y¢ar. Expendithre was higher in 2025 du¢ to a wjmber of ffpait5 aThl 1rnpmvettts io the clmuch. A totsl of £9.398 was spenl on the five-y¢8rly condition rew>ffj the illatIon of floodligms at ftont of Ik ¢huTch, replacement floodligliting al Ilie main entsance and arollnd thc buildin& aJbJ TtM)f TEpairs antting 10 £31XI. In additiOQ new IT and rdIng equipmem was pU1?5¢d to enabl¢ tk live 5trean)ing of wetkty servi¢ Overnll, the TNst¢¢s ple&sed WAth the fitmncial perforn1ae dunng the year and with the impmvements made to the clwr¢h. Tile Trustr¢5 are awdTe of fflatiothip benveen the Session cl ajjd the Tre2su]erw luve appwpIiale R&serves Policy It is Tmstees, poli¢y lo h)Id of awrnximalety six llxmthSexjittUB. Slatement ofTru5tees' Rwponsibilities The m¢mb¢rs of the Kith Session I Congwtional BoaTd MU PTepare finaTal stsfrnMts which give suffici¢N detail to enable an appTcciation of th¢ tratiOnS of thjiing ¢k financial year. mwibers of t Kitk Session I CongtEgationgJ Boatd aT¢ wTh4ible for keeping pr xcourning cordS on request. mwt Tefiect tlje finwial posits.on of the Church at that tinK. This Jnust be dott to ew that the rInla1 statements comply with Chan"ties atwj Tmste¢ InYeStnW (Scodand) Art 2W5. Charities Accounts (Scotland) R¢gulatioAs 2(X)6 and Regulaiion5 Anen( CDngTEgatiowl Finance appmved by th¢ CxxTrl Aknty of of Scotlathl in 2(M)7. are aFso pOnSIbLe for saf¢guarding tlk assets of Church and must take rw)nabk Aeps for the prev¢nlion an(Vor detection of frdud and igUI?ri¢l¢5. No Trustee WAS paid #ny raDuoerAtw# or any ezpenjes during the Yr. Approved by the Tn]st¢¢5 and signed on thclrb¢h. D Pirie Session Clerk Date: 05103f2026
Independent Ex¥dminer's Rep)rt to the Trnsttts of FiDdochty P*rish Church I report on the accounts of the charity for th¢ year end¢d 3 1st Dber 2025 which ar¢ set out on pages 5t09. RpectiVe responsibilities of trusttts and examiner The charity's trustees are resFK)nsible for the prepwation of the accounls in accordance with the lem15 of the Charities and Truslee Inveslm¢nt (Scoiland) Act 2005 and the Charities Accounts (kotland) Regulations 2006. The charity trustees consider that the audit r¢quir¢m¢nt of Regulalion 10(I) (d) of the Accounts R¢gulalions does not apply. 11 is my reSnSIbIlity to examine the accounts as required under ¢tIon 44(1) (c) of the Act and to state wh¢ther particular matters have come lo my attenlion. Balis of independent examiner's stalement An examination is carried out in a¢cordan¢c with R¢gulation I l ofthe Charili¢s Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts PSented with ihose records. It also includes consideration of any unusual it¢ms or disclosur in the accounts. and seeks explanations from the tnleeS concerning any such matters. The procedures undertaken do not provide all ihe 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 ststement In the Course of my examination. no matter has come to my att¢ntion which gives me reasonable cause to bclieve that in any material respect th¢ requiT¢ments: to keep arxounting records in accordance with kntion 44 (Ixa) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and . to prepare accounts which accord with the accounting records and wmply with Regulation 9 of the 2006 Accounts Regulations have noi been meL or in my opinion. attention should be drawn. Signed: ....,.. Name: Mar8aret M8in Address: 3 Nethcrton Findochty. Bk1¢. AB56 4QD Dattt 1110312026
Flndo ht Par15h Church Recei tsandP ments Account ar ended 31 Decem r 2025 Unrestrlcted Restritt¢d Endowment Funds Funds Fund8 2025 2025 2025 Total 2025 Tolal 2024 Recei Donations Le8a¢ies Activitie5 for Generating Funds Tax Recovered on Gift Aid Bank & Deposil interest Investnw)t income Note 17957 1767 19724 16107 3751 3912 287 4038 3912 5114 3757 125 25856 125 27910 125 25213 2054 Rental of premises Weddings & FuneTa15 Discretionary Allowan¢c 1355 1355 1345 460 Total Rec 27211 2054 29265 27018 ments Costs of genera¢lng funds Charltable activities Govern4nce costs 375 31854 856 l231 31854 20697 men 32229 856 33085 20848 Surplusl(defi¢it) of recelpts over p4yments for lhe year Transfers Surplusl(defi¢it) of receipts over payments for ihe year (5018) 3820) 6170
Findocht Parish Church Statement of Balances At 31 December 20 Unrestrided Restricted Funds Funds 2025 2025 Total 2025 Total 2024 Note Bank & De 051t B lances Bank & deposit balance5 brought fotward 15674 3209 18883 12713 Movement in year: SurplUsl(derjl) of eipts ov¢rpaynKnts for year {5018} 1198 (3820) 6170 Bank & deposit ba]ances carri¢d forward 10656 4407 15063 18883 Investment5 at market value (cost £ 2222.50) Balance BIF Movement in Year 5914 5914 5404 464 6378 510 5914 6378 Assets Liabilities Loan - General Trustees Th¢ CoUrtts were apprOd by th¢ Kitk Se&sion and Fina))cial Board on For and on behalf of the Kirk Session and Financial Board Session Clerk Treasurer
Find h Parish Chur Stat ment of Balances Note to the Accounts l. Trustee Remuneratlon and Related Party Tr*n$aetlons No trustee or a person related to a Irustee had any personal Inte$t in any contract or transa¢tioD ¢nteTed into by the charity during the year. 2. Movements ID Funds AtlJan 2025 At 31 Dee 2025 Recefipts P•ym¢llt$ Tr4Dsfers Unrestricted fund$ General Fund 15674 15674 2721l 27211 32229 32229 10656 10656 Restricted funds Fellowship Fund Church of Scotland Guild Sunday School (Kids Club) Lights 1020 287 125 622 2054 371 310 175 2310 725 750 622 4407 748 8(M) 3209 856 Tot41 funds 18883 29265 33085 15063 Fellowship Fund: This is a fund for the 501¢ putpose of developing fellowship wihin our community Church of Scotland Guild.. The monie$ held in ihis fimd are for ihe sole use of the Guild and its members. Sunday School Fund: The monies held in this fund for the sole use ofthe Sunday School (Kids Club) Lights.. This fund is for the purchase. maintenance and repair of the Christmas lights around the church.
UJbrestrl¢t¢d R¢5tri¢ted Endowment Funds Funds Funds 2025 2025 2025 Total 2025 Tot*1 2024 3. An41y$ls of Donatlong WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid DoDalions Ordinary Offerings (Open Plat¢) Other Offerings, Donations etc Investments L¢8acy Dividend Income Fundraising Activities Funeral Fees Hall Let Pre$bcry Grant Weddin8 Fee 1961 9005 3912 6265 726 1961 9005 3912 6265 2780 4003 6720 3757 5275 2349 iio 2054 125 3751 125 3751 125 2875 210 1345 1355 1355 250 27019 27211 2054 29265 4. Analysis of Payments Costs of generltfing funds Fundraising ¢xpens¢s Offering envelopes 375 375 151 375 375 151 Charitable actlvlties Giving to Grow PresbyterylGuild dues Oulr¢ach Minister's travel Pulpit supply Oiher staffing costs Fabric repaiTS & mainl¢nan¢e Manse Expenditure Heat, light & telephone Insurance IT Equipment Printin& stationery and postage Other expenses 11259 777 216 11259 777 392 5410 595 231 176 155 1565 9398 155 1565 9398 4063 1600 4544 1449 2257 4544 1449 2257 5530 1666 16 97 845 20848 234 32229 914 33085 856 Covernan¢¢ ¢08ts Ind¢peThd¢nt ¢xarnin¢r's fees Other payments Purchase of assets Purchase of investments
S. Minister's Stlpend All Church of Scotland congregations contribute to the National Stipend Fund which bears the c4)sls of all mini51ers' stipends and employerfs contributions for national insurance pension and housin8 and loan fund. Ministers, slipends are paid accordance with the national stripend scale, whi¢h is r¢lat¢d to years of service. For thc year under review the minimum stipend was £32.433 and ihe maximum stipend (in the fifth and subsequent years) £39,856. 2025 2024 6. Collecdons for Third Prties Poppy Scoiland Macmillian Cancer Fishennen's Mission Feelin8 Blue Bible Society Christian Aid Salvation Arniy Food Bank Morny Food Bank 196 169 114 218 79 250 30 155 200 133 133 831 846
F5ndoch Parish Church APPENDIX FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF THE CONGREGATION 352078 Flndo¢hty Consolldated Fabrle Fund CAPITAL ACCOUNT Credit balances held at 31 December at cost 278,826.30 Market value of balances Al 31 December 278,826JO REVENUE ACCOUNT Credit balance at 31st Decembcr 9.813.78 TEMPORARY ACCOUNT Credit balance at 31 December
FINDOCHTY CHURCH OF SCOTLAND BUDGET 2026 Budget 2026 Actual 2025 INCOME Offorln9S WFO Scheme Gift Ava Donations Tax on Glft Aid Donations Ordinary Offerings (Open Plate) Other Offerings, Donations. Appeal e Othor Ordlnary Gen•ral Inryxne Regular Fundraising Events Weddings & Funerals Investments & Dept Income Use of Prwnises £ 3.Tr)O £ 6.tKKI £ 4,5(Y) 5,OfY) £ 2.000 1,961 9.C()5 3,912 £ 6.265 726 £ 3.1))O 2CNJ 200 3,751 2 1,355 £ 24.400 £27,211 EXPENDITURE GSving to Grow Presbytery t)ues Pulpit Supply l Locum Costs Other Staff Costs Bulldlng Costs Fabric Repairs & Maintenance Heating. Lighting & Telephone Insurarice Oth•r Lo¢al C05t Outreach Printing. Ststionery & Postage Other Expenses 9.982 777 2,000 £ 2.000 £ 11.259 777 155 1,565 500 5.O)0 £ 1.500 9.398 £ 4.544 1.449 216 216 2.867 £ 22,955 £ 32.230 Projected Surrdusll Dthr( for Year} £ 1,445 5018