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
CulsalrrK*nd and Rayne Church of scou8￿1
Charity Registra￿n Number
SC010911
Chanty Referènc4 Number
331957
Contacl Addr￿S
The Stackles
Easlerlon
Old Raw)e
INSCH
Aterdeenshwe
AB52 6SD
Trusttt•
Rev Mary M CraTrf￿d
Doreen Adams
Vèra Anderson
DavN1 Mcmastor
Prln¢lpal olfi￿ B•arers
Minister ." Rev Mary M Cranfield
Sèssion Clèrk .. V*ra 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 aCC￿da￿ wrth the lem15 01 the tknad Omnva COr￿trtU1W.
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 res￿n$1bIe for Switual affairs finandal mattefs
thin lh¢ ¢hurth.
Obl•etlve• and A¢tlvltl•8
The Chvrch of ScoVan# is Trinilari8n in doctri￿. Relormed in tradIt￿n and Presbytèrian in polity. It
exists to glorify God and to work for the advancemenl ol Christ's Kingdom throughout the worfd As ¥
naiional ChU￿h. it ackn￿edgeS a distinctive call and duty lo bn'ng the ordinarw& of religion lo the
oplg in every pansh of Scouand Ihrc•Jgh a Iotyittirial mini¥lry. It c(yerales wlh other Churches In
various ecumenkal bodles in Scouand and twnd.
Partlcular ActSvltl•• to lh• congr•g•tlon In¢lud•-
R￿Ular worship ￿r¥th$.
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 DiStr￿t 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 part￿Ipate in special evenis in the chU￿h c41endar
The Church websrtt continues lo be vpdaled on a wular basis
Conlinuin9 wth Aid

TRUSTEES. ANNUAL REPORT Iconl'dl
Mini$ter'5 Stipend
All Church of Scotland congregation5 conlnbute io the NaiK)nal Slipend Fund which bears the c051s of
all ministers stipends and ernployer's conlnbutions for natK)nal Insurance. pension and housing and
loan fund Minister5. Stipends are paid in arn)rdance with the natw)nal stipend scale. which Is related
lo years of service For the year undw ￿¥*w. the minimum sbpend was £32,433 and the maximum
Stipend In V and subsequent years ol serV￿e £39.856.
Flnancial Revl•w
Income exceeded ex￿ndIt￿re dunrrfJ the year 2025 by £2275 15 Income has be￿ generated from
weekly olferings and by don•bons as wèll as a ¢J¥aw ¢Jown ol fund$ 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. R￿pOnsIbIlItY
The members of the Kirk Session must prepwe financial ststements wh￿h give suffvenl d•tail to
enable an ?ppreciation of Ihe transactW5 of the Church dLtring the finantsal year The merrbers of th•
Kirk se5s￿n a￿ rèsponsible lor ktepin9 properaccounling records Wh￿h, on request. must refle¢1 Iht
financ1al position of the Cknu￿h 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 prevent￿1￿ 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 D￿ember 2025 ww are set out on pages
6-12
R•sp¢¢tlv• r¢sp0nslbll￿l￿ 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 charit￿s ACc￿unIS (ScollarKI
Regulat￿n5 2006.
The charity trustees consider that the audit requirement of Rew18t￿n 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 2￿6. 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 ex￿ana￿On from Ihts Iruslees coneefniry any
$ueh matters. The l￿OCedUreS undertaken do not all the evHYerKe that wovld be roquired In an
audit. and Consequently. I do not express an audit opIn￿n on th? view grwen by Ihe accounts
Ind•pendgnt •xamln•r's •t•¢•mgnl
In the course of my exarninalion, no matler hai c•me to my ?Il¢nbon lolher Ihan disdosed below'l
1. which gN•S me reasonable eause to beI￿ve that in any malerial raspecl the roquir•ment5.'
to keep a¢counlin9 recc¥ds in a¢￿￿an¢* wlh Sedbjn Ml11 lal of thg 2CK15Act and Regulation
4 of th8 2006 Acownts R•gulations and
to Prepare a￿¥uNt$ which a￿fjrd 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
ALli*ilie5 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 ChU￿b-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 Pa￿ts 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
Tr*niftrs
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 fu*ds
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¢ll￿nated Sunda>. School Fund- Pritt5 for Sunda) School

Ilomiri¢ied
Re51r￿ted
Fndth*mtni
Tr'und
Trund5
Toi*l
Tni*l
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 exr*n5eS
()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 ¢.%￿1*5¢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

4. 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 Sil￿nd £3?.4.1.l and ihc maximum siiFLnd (in
(hL Iillh and subsequent )Larsl £39.856.
2025
2024
6. 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.P*ERAL TRI'STF.F.S
2112.q
C'AI)IT AI. AC'C'()I'NT
C'rLdii lJaluncL¥ held oi 311)ccLm￿r 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 BL4UL￿1 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 L￿VnI1$
Cost of Iln
£0.00
,￿arkLI ValuL
£0.￿)
12