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 Re￿Stration Number.
SC010045
Congregation Reference No:
352078
Contact Address..
St Aethans
33 Station Road
Findochty. Buckle. Moray
AB56 4PJ
Trustees
irk s￿510Th.. Rev. Louis Benzuidenhout (Interim Moderator)
David Pine, June Campbell. Margaret Watson, Alexandei Piri< Heather Piri< Bathara H￿ge,
Margaret Ros4 Alison Smit14 Jimmy BremDer. Margaret Baird.
PrintipAI o￿1CC-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 DoCuMe￿t
The Church is adtninistered in awoTdaKe withthe temL8 of Deed of cot￿lIUlI0n.
Recruitment and Appointment of Truste
mernbe￿ of Kirk Session and the Congtegauonai Bo&d aTe the charity ¢Th￿Ie¢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 S￿10￿ is ekctedby cowegation iTrJuct¢d by Presbytery. During periods
when the ¢harge is vacanl an Interiffl MOde￿10r is aptK)intrd by P•tery. The Congtegation8] Board is apwJiMed from
within congregation and ll*mbers of the congr¢gation invit&1 kn Mminaie iN1ividual$ who are believ¢d io have th¢
skills aThJ Commitn￿￿t 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 per￿d 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 re￿￿￿￿1)I11￿eS 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 Scoda￿l 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 ch￿￿14 il acknowledges a
distttthe Call and duty io bring the OTdinaw of ￿lig￿n ￿ 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 Su￿laY n￿rning. Organisation5 within ih¢ Chll￿h 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 a￿ther successf￿1 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 Ea￿tr. Harvo at¥1 Ch¥istiw. ¢)ur Guild, B￿le 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. Btnzu￿enh0uI. A variety
of fvndrat5ing ev¢nts took place thToughout the year. Contributing both fiJwKially and socially to chU￿h life.
Social events included a swcceth ¢heese a￿1 WI￿ ￿￿1￿& a bad)¢￿￿, aNI a congregational Chtistmas I￿n￿4 au of which
were very well enjoyed. Th¢ wai¢1￿1&￿t Service was partI￿12[1Y well attended by Membe￿ of the local ¢ommunity.
During the y¢ar we supported 8 nurnber of outsraGh projects, I￿1￿l￿g local food ba￿ Macmdlall CwKer Link, and Poppy
sco￿and. 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 Off￿1￿8$ donations of £1,849 comp3Ted with previo￿8 year, logthr ivith an
I￿[¢&￿ in the number of doTr)rs choosing to Gift Aid offerings. As a r¢su]L 8Th￿￿n( 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 ￿p￿nts an of £876 on thepwious y¢ar.
Expendithre was higher in 2025 du¢ to a wjmber of ffpait5 aThl 1rnpmve￿ttts io the clmuch. A totsl of £9.398 was spenl on
the five-y¢8rly condition rew>ffj the i￿llatIon of floodligms at ftont of Ik ¢huTch, replacement floodligliting al Ilie
main entsance and arollnd thc buildin& aJbJ TtM)f TEpairs an￿￿tting 10 £31XI. In additiOQ new IT and ￿rdIng equipmem was
pU￿1￿?5¢d to enabl¢ tk live 5trean)ing of wetkty servi¢
Overnll, the TNst¢¢s ple&sed WAth the fitmncial perforn1a￿e 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 llx*mthSex￿jittUB.
Slatement ofTru5tees' Rwponsibilities
The m¢mb¢rs of the Kith Session I Congwtional BoaTd MU￿ PTepare fina￿Tal stsfrnMts which give suffici¢N detail to
enable an appTcciation of th¢ tra￿￿tiOnS of thjiing ¢k financial year. mwibers of t￿ Kitk Session I
CongtEgationgJ Boatd aT¢ wTh4ible for keeping p￿￿r xcourning ￿cordS on request. mwt Tefiect tlje finwial
posits.on of the Church at that tinK. This Jnust be dott to ew that the rIn￿la1 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¢ Cxx*Trl A￿￿knty 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
i￿gUI?ri¢l¢5. No Trustee WAS paid #ny raDuoerAtw# or any ezpenjes during the Y￿r.
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 D￿ber 2025 which ar¢ set out on pages
5t09.
R￿pectiVe 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 reS￿nSIbIlity 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 P￿Sented with ihose records. It also includes consideration of any unusual
it¢ms or disclosur￿ in the accounts. and seeks explanations from the tn￿leeS 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. B￿k1¢. 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(der￿jl) 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 apprO￿d 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$ls of Donatlong
WFO Scheme (non Gift Aid)
Gift Aid Donations
Tax Recovered on Gift Aid DoDalions
Ordinary Offerings (Open Plat¢)
Other Offerings, Donations etc
Investments
L¢8acy
Dividend Income
Fundraising Activities
Funeral Fees
Hall Let
Pre$b￿cry 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 P*rties
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 & Dep￿t 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