The Church of Scotland Culsalrnond & Rayne Church of Scotland RECEIPTS AND PAYMENTS ACCOUNTS Congregatlon No. 331957 Charlty No. SC010911 Receipts and Payments Decgmber 2025
R•f•rgnc• and Admlnistrative Infofrnation Charity Name CulsalrrKnd and Rayne Church of scou81 Charity Registran Number SC010911 Chanty Referènc4 Number 331957 Contacl AddrS The Stackles Easlerlon Old Raw)e INSCH Aterdeenshwe AB52 6SD Trusttt• Rev Mary M CraTrfd Doreen Adams Vèra Anderson DavN1 Mcmastor Prln¢lpal olfi B•arers Minister ." Rev Mary M Cranfield Sèssion Clèrk .. Vra Andwson Treasuror .' J8ntll• Anderson Independent Examln•r Mr Keith Thomson Gardner & Partners 19 Commerce Street Ins¢h B#nk•rn Virgin Money 26 We51 High Streel INVERVRIE Aberdeenshire AB51 3SL
TRUSTEES. ANNUAL REPORT YEAR ENDED DECEMBER 2025 Stniciur•, Gov•rnanc• and Manag•m•nt Governln9 Docum•nt The Church Is adrnini5tere(l in aCCda wrth the lem15 01 the tknad Omnva COrtrtU1W. Recrultm•nt ond Appolnirn•nt of Trust••8 Members of the Kirk Session are the dwrity Injslees. The KI Session member5 are the eldets of the church and are chosen frorn those members ol church who are consmlered to havè the appropnale grfts and skills. The minister. WI is a mèmber ol lh6 Kirk S8$5•)n. is de¢led by Ih? C1¥wregat and inducted by Presbytery. Organ58atlonal Stfueturn The Kirk Session, which meels nln• lim•s • y•ar. is resn$1bIe for Switual affairs finandal mattefs thin lh¢ ¢hurth. Obl•etlve• and A¢tlvltl•8 The Chvrch of ScoVan# is Trinilari8n in doctri. Relormed in tradItn and Presbytèrian in polity. It exists to glorify God and to work for the advancemenl ol Christ's Kingdom throughout the worfd As ¥ naiional ChUh. it acknedgeS a distinctive call and duty lo bn'ng the ordinarw& of religion lo the oplg in every pansh of Scouand Ihrc•Jgh a Iotyittirial mini¥lry. It c(yerales wlh other Churches In various ecumenkal bodles in Scouand and twnd. Partlcular ActSvltl•• to lh• congr•g•tlon In¢lud•- RUlar worship r¥th$. Special worship serv*es Provision of Pasl¢yal Cwe Special Easter. Harvest and Christmas servkes for ehldr•n Links wth othw congfegations Involvement with Christian Aid Fvndraisiry Stèwardship Programme Involvgd wlh InvenJrie DiStrt ol Chjrchfrs. specrfulty during Hoty Week. Achl•v•m•nts and P•rfornian Use of church prernises by c•3 and othef Church Grojps hai ¢ryrtiThJed The rnUS grcwjp continues to partIpate in special evenis in the chUh c41endar The Church websrtt continues lo be vpdaled on a wular basis Conlinuin9 wth Aid
TRUSTEES. ANNUAL REPORT Iconl'dl Mini$ter'5 Stipend All Church of Scotland congregation5 conlnbute io the NaiK)nal Slipend Fund which bears the c051s of all ministers stipends and ernployer's conlnbutions for natK)nal Insurance. pension and housing and loan fund Minister5. Stipends are paid in arn)rdance with the natw)nal stipend scale. which Is related lo years of service For the year undw ¥*w. the minimum sbpend was £32,433 and the maximum Stipend In V and subsequent years ol serVe £39.856. Flnancial Revl•w Income exceeded exndItre dunrrfJ the year 2025 by £2275 15 Income has be generated from weekly olferings and by don•bons as wèll as a ¢J¥aw ¢Jown ol fund$ Irtyn Ihe Fabric fund Rt8erve Pollcy 1115 the Trustees policy to always hold serveS of approximately Iwglve rnonths expenditure This 1$ considered appropriate In order to allow for fubjrè unanbcipated bills Al the year èrid. the Church hek unreslricled funds ol approximately £9793 Stat•rn•nt ol Truitees. RpOnsIbIlItY The members of the Kirk Session must prepwe financial ststements whh give suffvenl d•tail to enable an ?ppreciation of Ihe transactW5 of the Church dLtring the finantsal year The merrbers of th• Kirk se5sn a rèsponsible lor ktepin9 properaccounling records Whh, on request. must refle¢1 Iht financ1al position of the Cknuh al that timè This must be donè to ensure that the financial stslemenis cornply with the Charities and Trustèe Inveslment (Scotlandl Act 2005, the Chanlies Accounis (Scotlandl Regulations 20C6 and th? Re9ulations Anèni Congregational Finance approved by thè General Assembly of the Church ol Scotbnd In 2007 They are also responsible for safeguarding the assets of the Church and must lake reasonable $p5 for the prevent1 an¢Yor LletectKJn of fraud and olh•r Irregulanties. Approve(J by the Trustees and signed on Iheir b•hair Vera Anderson (Session Clwkl Date
Ind•pendent Ex¥mlner'ty R•port to tho Trust••s of Cul•almond •nd Rayn? Church of Scotland I report lo Ihe accounts of the charity the year ended 31 Dember 2025 ww are set out on pages 6-12 R•sp¢¢tlv• r¢sp0nslblll of truste•s and exarnlner The chanty's Irusteès are respjnsible lor the preparation of the accgunts In acryjrdance witn the terrr6 ol the Charities and Truslees Investment ISu)t13ndl Acl 2005 and the charits ACcunIS (ScollarKI Regulatn5 2006. The charity trustees consider that the audit requirement of Rew18tn 10111 Idl ol the Accwnts Regulations doe5 noi apply. 11 Is my responsibilty ¢0 examing thè COunt$ as roquire(l under section 44111 Icl ol the Act and to slate whethef PartKyJlar matters have corne 10 my attentb)n. B••l• of Independent gxamlnerf stat•m•nt My examin81ion Is carried out In acurdance with Regulatlon 11 of the Chartties Accounts (Scollandl Regulations 26. An exarninalion Indudes a re¥W of the aeecyJnting record5 kepi by the charity and • comparison of the accounts presenled wlh IIKJse fecords. 11 also indude5 consideralK)n of any unLtsual Items or dis¢lo¥ur8s in the accounts. and seeks exanaOn from Ihts Iruslees coneefniry any $ueh matters. The lOCedUreS undertaken do not all the evHYerKe that wovld be roquired In an audit. and Consequently. I do not express an audit opInn on th? view grwen by Ihe accounts Ind•pendgnt •xamln•r's •t•¢•mgnl In the course of my exarninalion, no matler hai c•me to my ?Il¢nbon lolher Ihan disdosed below'l 1. which gN•S me reasonable eause to beIve that in any malerial raspecl the roquir•ment5.' to keep a¢counlin9 recc¥ds in a¢an¢ wlh Sedbjn Ml11 lal of thg 2CK15Act and Regulation 4 of th8 2006 Acownts R•gulations and to Prepare a¥uNt$ which afjrd Ihe accwnting fecords •nd Com wth R¢gulation 9 01 th? 2006 Accounts RegulalKJns have 1 been rnel, or 2. lo which, in my opinion, 8tt•nlknn shwk1 ba drawn in ord*r to enable o understsTrJiftg of Ihe accounts 10 be 8¢he. Signature. Name.. . .rM6•rtS• Date...
Culsalrnnnd & Rai'ne Churih (If %cotland Rccei ts 4ind Paiment% r%LI()tsnt I'edr ended .11 DeienibL'r 21125 Lnr¢41ri¢ttd Re%trict¢d Endornmtni Funds 'und% Funds Tot•1 2025 202$ 2025 2025 2024 ReLL'i 2.1(H.60 773.43 J.yj$ 61 IniomL' frum I'&¥ Relier ALliilie5 for Cicn¢raiiDg Fund5 Ini¢siM&1 in¢i)me 773.43 307.IM> 307.1Kl 1.885.57 'LJdinb)s & Funerals VA I. Refund 100.(K) 6.47&04 6.4".6.( Yq29 41 Rentsl ol-premi5ts le of asseis SalL' of investments ranis C i)r% i.abric l)rdW Davii)i ChUb-Shar¢ of Ministrfs ¢05LI 5.865.l3 5.865.15 Tut#l Rcfei 12J41.19 l•J41.14 P#i'mcn14 C'()%t% of %en¢ratin% fund$ C'h&rit#ble #ctii'ities Ciovcrn#ncc cogts 10.060. 7.? O: TOIMI Pai"mcnt$ 10.066.04 10.06¢b.114 F.Iccss Df Receipts over P4!'m¢nts fi)r thL' c'ar befnrc tr#nsf¢rs 2274.1 Tr4nsfcr% F.XeL%¥ of Rc'c'cipts o*'¢r PM>'ments for ihe Tr'e#r 227S.1 119.4U
Culsalmond & Rai'rtc Church of Scotlanql Statement of Ilalance I'car ended .11 l)ecember 2025 Lnre4lri¢itd R¢4iri¢ied Fndommtnt Funds Funds Trund5 Totsl Toill 202.5 2025 2015 2n24 BAnk & l)c i)sit Ilalanc &- ¢Jcposii balances BIF 7J17.40 11.768.(K) loi'inient in i'f ¥r". F.XLLS% ul" RLL¢lPTS i)i¢r Pats for the )ear 1275.13 2275.15 Ilank &. dLtM)sit baian¢¢s 9.792.55 4J50.60 14.04J.l 4 11.708.(NI Ini'L%lmcnl$ at mslrkcl vgluc Assets Gift Aid Rcceivibl¢ Liuhililics 1'hL accounis w¢rc appro&'cd by the Kirk Session on ror and on FK.haifof thc Kirk Session es%ion Clerk 2c Treasurer
Cul%almond & Rai'ne Church of Scotland tatemcnt nf Balances i)le% l() thL' Lciiunt l. Tru3lee Remuneralion and Rcl#ted Path Tr#nsaction8 l)urinb) the l'ear no iru51¢eS r¢¢¢ii'ed reimbursemeni of ¢xpens¢s. 2. Mol'ements in Funds AtlJ#n At 31 Dt¢ 2025 Rtttiplj Trniftrs 2024 IlnrL%trirlcd funds (i¥nkrdl l.und 7.517.40 7.517.40 10.066 10.066.04 12J41.19 Rcstrietcd funds De%ibttaiLd Orban Beque51 Futtd D¢si¥nai¢d C & R Trusts Ac¢ount D¢signa¢¢d sunday Schwl Fund 319.68 3.193.99 736.93 4.2.10.60 319.68 3.193.99 4 ISITr.60 F.nduwmtnt fuds Tot41 fund3 12J41.19 10.066.04 14.04J.l S s¥s ol. Rcstrictd fun Dc51gllal¢d Organ Bequest Fund - Repairs lo Qhurch 0ry2n Cu15almiind and Rayne Trusts Accounl- thc purp¥)sc ofihL' A¢¢¢)ut)i is io h¢lp ihose in th¢ ¢i)mmunity' who may hav¢ a particular nLL. D¢llnated Sunda>. School Fund- Pritt5 for Sunda) School
Ilomiri¢ied Re51rted Fndthmtni Tr'und Trund5 Toil Tnil 2024 2024 nali%i% of l)on#tiDns WF'O %chcm¢ (non Gift Aid) ill Aid lknnaiiot)5 450. 1236. 868 (A) 1.6%6.(M) 1.7(W.61 UrJiiiar% l)fliTinbks Iopen Pl¢) (hher Offerink5. th)naiion5 ¢lC 868.60 2.104.60 2.104.60 J.934 61 4. Anal)'$i4 of P#)'m¢nt¥ C'osls of generlltllhR fund% (051 fur furbd raisin¥ ev¢hi UIT¢ring ¢nv¢lopcs C'h#rit#blo actii'itics MiniilriL'S & Mission allocalion Pr¢sbN1¢ry dues Minisl¢r's IY8vel exrn5eS ()rbanist 1.671.00 8?2. 480.[) 480.(KI 480.00 R¢puir5 Maini¢n4n¢e C'ounLil r Ileai and libht Service of()rB8n InsuranLc Printing & Sraliuthary (hhcT ¢.%15¢5 449.65 576.LKI .612.35 2.686.18 195.50 576. 40.(M) •.686.18 195.50 1.823.61 1.8?3.61 746.4fy 248.40 248.40 10.060.04 .64?.U! C)thcr pai'mcnt.¥ l*urcha5e of&ssets Pvrchasc ofinve5tments
- Ilinister's %tipend All C'hurLh i)l- %LI)Iland c()nbprcgalivns contribule to the N'aiional SIiFtnd Fund m.hich kars ih¢ ¢1is1S of all mini%lLrs' %1]nd% and L'mploler's contribuiions for nalional insuran¢e. pension and houAing and loan fund. %lini%lLrs' slipL'nds afl paid in aLcvrdancL M"iih thL national stirKnd %al¢. i%"hich is rLlalLd 10 liar ol. SLf%'i¢L. l.or ihi !Lar undLr rei'lL ihi minnimum Silnd £3?.4.1.l and ihc maximum siiFLnd (in (hL Iillh and subsequent )Larsl £39.856. 2025 2024
- Collections for Third Parties NIA 10
Fl:)l)5 11fr'1.1) ()% B Tr:11..11.F ()F THF. C-()NI:RF.I-.-ITIO Ill. I'llb: C'lll'RC-11 ()F SCC)TLAliD I'F.PERAL TRI'STF.F.S 2112.q C'AI)IT AI. AC'C'()I'NT C'rLdii lJaluncL¥ held oi 311)ccLmr al cosi 88.719.ig ¥¥.719.11} MarkL't ValuL of llulan¢¢$ 4131 D¢cember 121J.644.$0 1 4.? 71.()4 RTr.I'b:NUF. ACCOIIYT LrLdil Bal[cL at 31 Dc¢¢mber 54.379.71 53.11111.74 TF.MP()RARI' AC.'C()IIYT L'rL.dii lJalanLe ai 311)c¢LYy]k.r TI11-: C IIURC I I ()I.' %COTLAND INV ."STOR% TRIIST C'I.'R IIFIC'A'fi.' op INVI..S'l'Mf.N1N FII--I.D AT 31112n_02 Isit l.und l. Miss J %mith IlequL51 for Sunda). Sch(M)I PrizL 2. 1.dbnc I'.und 3. CJLnLrnI PurrA)ses £?).00 £61.058.XX £3.4?4.7) No of l.nils .830 Or()wth l.und - lJnii Price al 1111212025 . £6.88 IncomL Fund - Unil Pricc ai 31112Q025 .. £11.39
APPF-NDII 2 I'I11.' Q'I I[IRL I 101. SC'()I'LAN'I) INVI.-% I ()RS l Rl Is r C'LR I Itr'IL'Ill l-. ()F' INVI:% I %II_NI-% 111--l.D ¢lT 3111 ?1•025 sit bund l. Nli.%% J Smiih BL4UL1 for Sunda!. Sch] Pri/e5 l.Jbric Fund 3. (iL'nLral Purwses £?00. £6_1.058.88 £3.5?4.72 Jri)iiih l.und - Ilnii Price ai 31112Q02 (JL21Lrdl l)urpu5L'.S £6.88 No of ilnits 1,830 Cost of lJnits £1.205.51 MJrkLI ValuL £1 ?.5C)U.40 Incom< Fund- Unit PricL ai 31112r2025 .. £11.39 LVnI1$ Cost of Iln £0.00 ,arkLI ValuL £0.) 12