Brimmond Church of Scotland 2025 Accounts
Brimmond Church of Scotland
Financial Statements for the Year Ended 31 December 2025
Congregation No: 311892
Scottish Charity No: SC 011204
Receipts and Payments
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Brimmond Church of Scotland 2025 Accounts
Reference and Administrative Information
Charity Name: Brimmond Church of Scotland Charity Registration Number: SC 011204 Congregation Reference No: 311892 Contact Address: Brimmond Church Bucksburn Aberdeen AB21 9SS
Trustees (Active)
D Beattie , D Bennett , S Bennett, A Collie, R Cruickshank, W Diack, A Hepburn, R Killah, J Magee, D McKay, C Ogston, I Pace, J Plenderleath, M Plenderleath , G Rennie, M Rennie, J Robertson, A Shirran, J Stephen, D Stewart, DC Stewart
Trustees (Resigned)
M Kinnaird (Sep), R Kinnaird (Sep)
Principal Office-bearers
Minister: Jonathan Clipston Session Clerks: Mike Hepburn & Jeanette Abel Church Treasurer: Kathryn Buchan
Independent Examiner
Bankers
Mr EI Keddie Virgin Money 18 Brockwood Place 62 Union Street Blackburn Aberdeen AB21 0JU AB10 1WD
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Brimmond Church of Scotland 2025 Accounts
Trustees’ Annual Report Year ended 31 December 2025
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Unitary Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the congregation who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Kirk Session is responsible for the spiritual affairs and practical responsibilities within the church. Chaired by the minister it is scheduled to meet 6 times a year and on an ad hoc basis as required. Under this oversight, certain responsibilities are delegated to the Resource Group, Action Group, and Pastoral Group as appropriate.
The Resource Group is responsible for finance, administration, fabric and related areas. They help guide us in being good stewards of our resources. They have responsibility for the Fabric Team which looks after the buildings and grounds of the church. The Action Group looks at what the church does, how we are catering for our members, discipling them in the faith, serving our community and reaching out with the Good News of the Christian message. It also has a remit for looking at our 3[rd] party giving, and they have responsibility for the Young People and Families Team. Lastly the Pastoral Group endeavours to make sure that people know the love and care of belonging to a church family. This includes hospital visiting, visiting people at home and organising services for the care home and sheltered housing that are in the parish. They also co-ordinate our team of church visitors.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Brimmond Church holds weekly times of worship at 10.30am and, on certain occasions, evening worship. The Youth Programme of Crèche (under 3s), Nursery (pre-school), and Blast-Off (Bible Learning Adventure Stations (Primary school age) operates on Sunday mornings.
In addition to these Sunday Youth Activities there is a monthly Messy Church that runs during term time as well as special events throughout the year. We are also pleased to have a good relationship with the Brownies and Rainbows groups and toddler groups that meet in our halls. There is a Guild which meets regularly through the year with speakers and activities. A weekly men’s breakfast group meets throughout the year as well as a ladies Bible study and various small group meetings. There are a variety of social activities with parties, meals, outings and other events. Brimmond Church also supports and
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Brimmond Church of Scotland 2025 Accounts
partners with The Living Well Project charity and there are regular Dementia Friendly Cafés held in the church halls.
In terms of objectives, our aim is to engage with every age group in the community, offering pastoral care, support and activities that engage their passions and needs, all in the context of faith.
Achievements and Performance
Brimmond Church continues to be an active and joyful church to be a part of. We are not without challenges, but there is also much to be grateful for. 2025 saw the introduction of monthly prayer evenings which began in March. These are especially developed to cater to different preferences in style of prayer and to support spiritual growth. Many who attend remark on the sense of peace and God’s presence. There was also a brand-new event titled, ‘Let’s Get Quizzical’. This was designed to be a fun entertainment style social evening built around the structure of a quiz. Primarily to foster relationships it also gave the opportunity to support the work of Christian Aid.
With regards to our 3[rd] party giving, our partnership Sundays have continued to bless our congregation, and we have been able to support financially, The Living Well Project, Rehoboth, Bethany and the University Christian Unions. The donations taken over our Christmas services went to support ‘Stella’s Voice’ and Crossreach, and throughout the year we collected 3013kg of food for Instant Neighbour’s foodbank. Our Change for Good fund which collects loose change and puts it towards a fund specifically to help those in need in our parish continues to help people always in the strictest of confidence. With this fund we were able to help a family who didn’t have the money for an MOT but without the car couldn’t do their work to make that money. In this instance we covered the cost of the MOT which gives a good illustrative example of how this fund is used.
Throughout the year we have been able to improve our links with and support of certain community groups. In addition to our ongoing support of the community café, the ‘Beacon Cuppa’, we took part in the ‘Blast from the past’ community event and were delighted again to facilitate the community carols and Christmas Tree switch on event. In conjunction with Dyce Church we also ran an ALPHA course which had an encouraging attendance.
Our activities for young people have worked into an established pattern with their own activities on a Sunday morning as well as taking part in the service, and our Monthly Messy church. End of term parties and an altogether picnic in the summer have complemented the programme well. Our minister continues in a chaplaincy capacity to the schools and to the local Air Cadet Squadron. Towards the end of the year, we were able to advertise and successfully recruit for the role of ‘Youth and Children’s Worker’. The post began on 1 January 2026 and we are looking forward to the impact this investment into our work with young people will make.
As the central contract of our Ministerial Assistant with the Church of Scotland was coming to an end at the end of 2025, the Kirk Session made the decision that we would like to take on funding this post locally. The ‘Brimmond Mission Project’ was set up with a specific purpose to meet pastoral need, grow our presence in the community and develop missional opportunities. There was a fantastic initial response to this which has allowed us to take on locally funding this post for at least a year. The hope is that continued growth will allow us to make this post permanent and even provide resources to be used for other initiatives. With a slight change in title to Ministry Assistant, the local funding for this role began on 1 January 2026. A significant year for change in personnel, 2025 also saw a new change in church Administrator and in one of our joint Session Clerks. Our minister and an Elder were also involved in helping the Living Well Project to recruit two new staff members.
Amongst our ongoing activities we continue our close partnership with The Living Well Project which holds a regular dementia friendly café in our premises as well as two other locations in the city, and co-
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Brimmond Church of Scotland 2025 Accounts
ordinates a befriending service. We provide financial support, office space and volunteers. The guild continues their monthly meetings throughout the lighter months and has enjoyed increased numbers. Our Life Groups which meet in people’s homes and are intended to encourage each other in Christian Living went through their first full year. All four groups continue to develop their own unique character and have helped their members to go deeper into their faith journey.
Our worship services continue at 10:30am every Sunday with extra services around Easter and Christmas. Throughout Sunday mornings there was a series in ‘Hard things in the Gospels’ and ‘Many Stories, One Redemption Plan’. The former looked at things we find difficult to understand and the latter traced the Old Testament Story all the way from Adam to Jesus. We have been greatly encouraged by continued growth in attendance not just on Sundays but at our special services as well, our Carols and Comedy event has increased each year with 175 attending in 2025.
As we look forward to the year ahead, we recognise there are significant Fabric works that are ongoing, especially regarding the heating of the church sanctuary, repair to the church windows, energy efficiency in the manse and renovating the Glebe Cottage. Missionally, with the appointment of a Youth and Families worker we are looking forward to increasing this outreach. And we seek, in God’s grace, to continue to serve our parish and grow in faith, in love and in number.
Financial Review
The main source of income is members’ weekly offerings, 2025 has been another blessed year for our congregation and parish.
Reserves Policy
It is the Trustees’ policy to hold reserves of approximately four months expenditure including designated funds of £12,000 per month. At the year end the Church held unrestricted cash funds of £66,947 The Church also held £56,951 of restricted funds which have been provided for the purposes specified.
Statement of Trustees' Responsibilities
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
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Brimmond Church of Scotland 2025 Accounts
Brimmond Church SC 011204
Independent Examiner’s Report to the Trustees of Brimmond Church
I report on the accounts of the charity for the year ended 31 Dec 2025 which are set out on pages 8 to 12.
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.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not 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. 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 I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
During 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 9 of the 2006 Accounts Regulations have not been met, or
-
to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
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Brimmond Church of Scotland 2025 Accounts
Receipts
| Donations Legacies Activities for Generating Funds Bank & Deposit Interest Investments Income Sale of Assets Sale of Investments Grants Receipts from General Trustees Other Receipts Total Receipts |
Unrestricted Funds 2025 Restricted Funds 2025 Endowment Funds 2025 Total 2025 Total 2024 £151,295 £21,544 £0 £172,839 £173,677 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 0 £0 £0 £0 £0 |
|---|---|
| £151,295 £21,544 £0 £172,839 £173,677 |
|
| £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £35,783 £0 £0 £35,783 £0 £0 £0 £0 £0 £0 |
|
| £35,783 £0 £0 £35,783 £0 |
|
| £187,078 £21,544 £0 £208,622 £173,677 |
Payments
| Payments | |
|---|---|
| Costs of Generating Funds Charitable Activities Governance Costs Total Payments Excess of Receipts over Payments |
Unrestricted Funds 2025 Restricted Funds 2025 Endowment Funds 2025 Total 2025 Total 2024 £0 £0 £0 £0 £0 -£168,876 -£7,706 £0 -£176,582 -£169,227 £0 £0 £0 £0 £0 |
| -£168,876 -£7,706 £0 -£176,582 -£169,227 |
|
| £18,202 £13,838 £0 £32,040 £4,450 |
Excess of Receipts over Payments
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Brimmond Church of Scotland 2025 Accounts
| Bank & Deposit Balances Bank & Deposit Balances Brought Forward Movement in Year Excess of Payments over Receipts for the year Carried Forward Investments at Market Value Assets Gift Aid Receivable Liabilities Ministry & Mission Debt Accountancy Fee |
Unrestricted Funds 2025 Restricted Funds 2025 Endowment Funds 2025 Total 2025 Total 2024 £48,744 £43,113 £0 £91,857 £91,857 £18,202 £13,838 £0 £32,040 £4,450 |
|---|---|
| £66,946 £56,951 £0 £123,897 £96,307 |
|
| £0 £0 £0 £0 £0 |
|
| £7,497 £0 £0 £7,497 £7,082 |
|
| £7,497 £0 £0 £7,497 £7,082 |
|
| £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 |
|
| £0 £0 £0 £0 £0 |
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Brimmond Church of Scotland 2025 Accounts
1. Trustee Remuneration & Related Party Transactions
| R Kinnaird Admin Services | -£6,478 |
|---|---|
| Trustee Contributions | £24,950 |
| Ministers Expenses, Travel & Council Tax | -£3,526 |
2. Movements in Funds
| 2. Movements in Funds | |||||
|---|---|---|---|---|---|
| Jan 1 2025 | Receipts | Payments | Transfers | Dec 31 2025 | |
| Unrestricted Funds | |||||
| General Fund | £48,036 | £185,079 | -£166,690 | £0 | £66,425 |
| Guild | £709 | £1,999 | -£2,186 | £0 | £522 |
| Restricted Funds | |||||
| Edwards Trust | £40,266 | £19,620 | -£5,692 | £0 | £54,194 |
| Giving | £2,847 | £1,924 | -£2,014 | £0 | £2,757 |
Purposes of Designated Funds
General Fund: The Trustees have set aside funds for the general running of the Church Guild: This account is used in relationship to the operation of the Guild
Purposes of Restricted Funds
Edwards Trust: This provides funds for youth and the elderly in the Parish, outreach and education. Giving: This fund is from special collections and donations to support need in the parish and donations for external charities.
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Brimmond Church of Scotland 2025 Accounts
3. Analysis of Donations
| Gift Aid Offerings FWO Scheme (non Gift Aid) Tax Recovered on Gift Aid donations Ordinary Offerings (Open Plate) Church Organisations Other Donations Receipts Donations Legacies Activities for Generating Funds Bank & Deposit Interest Investments Outcome Rental of Premises Sale of Assets Sale of Investments Grants Receipts from General Trustee Other Receipts |
Unrestricted Funds 2025 Restricted Funds 2025 Endowment Funds 2025 Total 2025 Total 2024 £61,947 £0 £0 £61,947 £67,428 £21,354 £0 £0 £21,354 £23,658 £21,055 £0 £0 £21,055 £28,608 £5,383 £0 £0 £5,383 £5,231 £238 £0 £0 £238 £1,855 £41,319 £21,544 £0 £62,863 £46,897 |
|---|---|
| £151,295 £21,544 £0 £172,839 £173,677 |
|
| £142,757 £0 £0 £142,757 £125,343 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £42 £0 £0 £0 £0 £0 £9,601 £0 £0 £9,601 £8,340 £0 £0 £0 £0 £0 £0 0 £0 £0 £0 £0 £0 £0 £0 £0 £35,783 £0 £0 £35,783 £0 £34,720 £21,544 £0 £56,264 £39,994 |
|
| £187,078 £21,544 £0 £244,405 £173,719 |
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Brimmond Church of Scotland 2025 Accounts
4. Analysis of Payments
| Costs of Generating Funds Costs of Generating Funds Charitable Activities Governance Costs Charitable Activities Ministries & Mission Presbytery Dues Voluntary Additional Stipend Minister's Expenses Ministerial Assistance Pulpit Supply Other Staffing Costs Fabric Repairs & Maintenance Council Tax Heat & Light Insurance Other Building Costs Church Office Expenses Organ & Music Other Expenses (Note 1) Church Organisations' Expenses Excess of Payments over Receipts |
Unrestricted Funds 2025 Restricted Funds 2025 Endowment Funds 2025 Total 2025 Total 2024 -£144 £0 £0 -£144 £0 -£168,732 -£7,706 £0 -£176,438 -£169,407 £0 £0 £0 £0 £0 |
|---|---|
| -£168,876 -£7,706 £0 -£176,582 -£169,407 |
|
| -£75,645 £0 £0 -£75,645 -£77,520 -£4,209 £0 £0 -£4,209 -£4,259 £0 £0 £0 £0 £0 -£1,353 £0 £0 -£1,353 -£1,229 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 -£15,378 £0 £0 -£15,378 -£16,978 -£33,354 £0 £0 -£33,354 -£12,375 -£4,889 £0 £0 -£4,889 -£4,529 -£7,954 £0 £0 -£7,954 -£9,790 -£5,180 £0 £0 -£5,180 -£8,738 £0 £0 £0 £0 £0 -£6,918 £0 £0 -£6,918 -£4,512 -£234 £0 £0 -£234 -£589 -£13,762 -£7,706 £0 -£21,468 -£28,886 £0 £0 £0 £0 £0 |
|
| -£168,876 -£7,706 £0 -£176,582 -£169,405 |
|
| £18,201 £13,838 £0 £32,039 £4,270 |
Note 1 : This value represents Guild Spending and monies from special collections which were due for restricted funding purposes, these included the Gift Day giving for Youth Work and Giving Fund for Parish donations.
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Brimmond Church of Scotland 2025 Accounts
5. Minister's Stipend
| Minimum Stipend Maximum Stipend 6. Collections & Donations for Third Parties Bethany Christian Trust Jews for Jesus Christian Aid Living Well RGU Christian Union Rehoboth Scripture Union NE&Shetland |
£32,433 £39,856 2025 2024 £328 £485 £75 £365 £500 £300 £475 £300 |
|---|---|
| £1,243 £1,585 |
Appendix
Funds held on behalf of the Congregation by the Church of Scotland General Trustees
| Capital Account Revenue Account Temp Account (Bucks Stoney Church Sale) |
2025 Amount Deposited £310,844 £12,721 £235,903 |
|---|---|
| £559,468 |
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