REGISTERED cHARy NUMBER: SC0121175 CONGREGATION NUMBER: 321916 'Rt naudlted Flnandl for the Yer bnd r20 Brenr & Crathie Parish Lhurcb The GTanr Considine ParM8hip Chtred Attountsn¢s 46 Hi8h S¢reei BchorV AB31 5SR
BTheThar & Crathie Parish chrth Contents tsflbe Fitiantial statements fnr the Yellr Ended 31 December 2025 R¢fer¢nce and AdmiDiStrntive Dpt*lLs Tr%1. Report Independent Examlner's Report Re[pts and P4yments A¢wl Statement of lanCeS Notu to the Flnanclal Statements
& Cr•thie Parish Church Referen rthey and Ad1¢rtiVe lkniL 31 PRINCIPAL ADDRESS CIO Crathie Holidays The Mansc Courtyard CrathÈe Ballater AB35 SUL REfilSTF.RF.D CHARITY NiNBER SC012075 CONGREGA TIof4 NUMBER 321916 TRUSTF.F Rev K mK¢Ile Mr A Ha1%0 Ms P Frt*r J MJLLKet)zie Mr D C.handl¢r MrD Mutch M8 D ThAill Ms B MCAIIIS S I'4rqyh8rson MTX F. Beckwiih Mr D Fletcher Mr J Youn8 MTr E Gibb Mr G Cowi¢ Mrn P Thomwn Mr S Blackeli t)r D CrniLkthank Mr D Siewart MrB Wwd MT C Snell Mr% F. Flcichcr Mr B Luffman PRINC.IPAI. OFFIC&BEARERS Mini$ter.' Session Clerk$'. Flo¢¢ Conven. Rev K Ma¢K¢nzie Mr5 P ThomAon Mr B Luffm INDEPkNDENf EXAMINER The Grani CoThsidtne Parthership Chartcrcd Accouniants 46 High Styeei Banchory Abcrdecnshire AB315SR BANKEK8 Bank ofscotlNI Page I
Brxemxr & Cr41hl¢ Parksh Chllrcb TnLStees' Re for the Year Ended 31 Detember 2025 The Irustees present their report with the finan¢iaJ Stan¢S of the rhariiy for the vear eTKkd 31 December 20. OBJEcfIvEs AND AcllvmKS Th¢ ChuTch of SCoand is TriniiaTian in dtttritie. Refor]ned iti Traditiots and $bytenan its poliry,. Ii exisis to glorify God and to work for the advancemcni of Christ's King(lom throughoui the worl(L As a nationaj Church. it acknowl¢dg¢% a distincuve call and duty to bting the 0rditwic of religion to the people JH every p3ri%h of Scotland through a ierriwriai ministry. li Coperas with other thurctKs in vari5 ecumenical t#Mlies in Scodand and bcyond. Other 4rtivities which lypirally take place within the parish include Services ol Worship. Messy Church. Study Grp$. Fund-Jxi8lrtg and Sotial Evtt118. Outreach and Communjty Aaiviries. ACHIEVEMENT AND PERFORMANCF. A8 deiailed In the nbjeciiYe.% Ind aciLviiie% 5cciion. viri(rtts &tivitic5 ¢wk platt within the Parish Ls part of achieving the ChUh..8 aim to 8ltirify G(xl J)Thd forthe advarKerneni of Cthrist's K"Ln8dom. FINANCIAI. RF.VIF.W Total receipis for the year were £74,33012024 - £592}. Total paYThl% for the ye4r were £96.82812024 - £67.4591. The re.%ulitng rLxiuciioTh in funds was £22.498 12a24 - £6.8671. The lOCatIon of this over restriaed and unre%rricied fund wcrc r¢durtinn% of £1,3314tMI £21.167 respectively. This deficit h&s io b¢ ¢onsid¢red in th¢ lighi of th¢ fa¢1 thal £11S.674 1)f Mini8ine8 & ML%8ion% all(x¥rions io Braemar & Crdthie for previryJ8 datin8 hack 10 202n have nni yei been paid. Keserve5 policy li 1% the TTU%t¢¢%' lleY ¢0 hold resery¢s of approximately six month$ general expendtwre. The Tet$ are aware thai Ihis targei is not eurr¢ntiy kin8 and accepi in the curreni clim81e it is an J)mbiijous 18r8ei which is likelv ¢0 iukc many ycar$ lo Khicve. Thc challcthge of mwniaining thc chariry in its currcnt fowm a going cnnccin i Teco¥ni%ed by the TTu%¢e¢%. Ai the y¢ar end the iothl of unrt8¢riried fund% wai £13,3117 12(124 - £44,-5.541 and i(Ilal rL'%triLicd fund.4 were £14.O34 12024 - £15J651. The PUTW of re%uicred funds. and the movemeni of all fund% is .4h()wn in Note 6 Iv ihc Arr(wnts. STRIICTURE. CpnVF.RNANCE AND MANAC.EMF.NT Giiv¢rnlnR durumeni The (Thurch ix admini8i¢rtd in accordance with the rms of the Jked ofcoTh%iiiution IUDithry Fomil. Re¢rultmen¢ and 4pp>lntmttt of oew IrELsItts Mcrnher% nf the KITk Seb4inn aTC the chaniy ¢ru%¢eei. The Kirk <10 mernbeTS are Ihc elders of rhe chureh and art hosen fTom those mcrnbers of the rhw¢h who 8re conxitsred to have Ihc sppropriale gifts and 5ki116. The mini%ier. who is a rnernr of the Kirk Session. is elected by the ¢OnWlon snd inducw by Pr¢$bytrry. Organlsatlon81 stnt¢tsre Thc Kjrk St10n 1% chaired by the Minsler and rneets quarterly and further medinB.s when deemed ne¢e$sary. The Kirk 8e%.¥ion ¢onimis¥ioned six Team or T&5k Gro¥ps {&ee btlowl io which li dclegatrd certain rebponsibiliiies= Worship and Spiritual Nurtuit Parish Lif¢ And Wider Mi$$ion Mcmbcrship and Pasra1 Carc kjuildings and Pahric Slcw¥rdship and General Plwses These teams. led by Elders. can and do include other members of the Parish and e4ch expecied io meei wh¢ reqllired between Kirk Session meetings. Pagc 2
Braemxr & Crnthie Parish Churfh Tr for the Year Ended 31 DeLmber 2025 STATEMEKT OF TRUSTELS, RL8PONStBILIT The metllbers ot the knk Se.%5ioll mu%1 PTepare fmathcial ststejnents whtcb give Sufflent detail to &b]e an Hppreciaiion of the rransactions of the Church dunng the flnancial year. Tht members of the Kirk S¢%Eion art resrK>Dsible for keeping proptr ¢owitiug te¢ords wbicb. on requ&sL musr refftci the fi[wla1 SLu0 of the Church ar that titne. Thi5 mU5t be done io ensure thai the finala1 siatemeThts c4)mply with the Charities and Tnjsiee Invesiment {Seotlandl Act 2(K>5, the ChaTiti¢s Accounts {Scoilandl R¢gulaiiorL% 21KJ6 and the Regujaiions An¢nt Congregaiional Financ¢ approved by thc Gcncral Aemb]Y of the Church of S¢odand irt 21M)7. They are s0 re$w)n%ible for 8afe¥udrding the of the Church ¥EvJ musl k¢ re&%onable steps for the pteveDiion andlor deie¢uon of aDd ther irregulariiie%.. Approved by order of the i¥>rd of tru5*¢5 . and signed on its behalf by: Session Clerk
Inde ndent Examiner's Re rtt0theThOr ¢mar & Crathie Parish Church I repon on the accwnts for th¢ yw ¢Dd¢d 31 tkcernlKr 2025 oui on pages five ts) Jjitie. Rtwctive responsibilities oftrosttts ¢AwnlDtr The charity's trustee% a $)nSible for the preparation of the a¢¢owits irt a¢¢ordan¢e with the temis of ihe Charities and TN%tee Inve%tmeni (Scoilandl Act 2(X)5 and the ChaTiiie% AccounLS (Seodandl Regu181ion 21KIO laN amended). The haTity'5 trusie¢5 COnser that the audit requirement of Regulation IOIIMal 10 Ic} of the AccounLS RegUlattOn does noi apply. Ir is my resJx)nsibi]ity ro examine the accLYJDts as wuired under SectiOD 44(IKel of the Aer aDd io stsie whether particular have cotne to Wy 3tl¢thiiim. B#sls ofthe Indtptndtni txthkner'$ rnport My tnation wa% ced out aerordanre with Regulau'oD I l of the Chan"ues AccounLS Iscodandl Re8ulatioL 2O1XTr. An examination includes a rcvicw of th¢ a¢¢ountiJ)g re¢ord$ kept by the charity and a comparison of the accounL8 pr.%entcd with IhnK cTrTd¥. li al) in¢14Jd&8 ton4iderdliort of unu%ual iteTh% or disclo4uT¢% in the accounts. und seeking explanauons from you as tnjsiees concerning any such mallers. The procedures Ullderken do not provide &1 the evidence rhul would k required in an audiL arKI wis¢qucntiy 5 expre&% an aj1[ opinion on the view given by th¢ a¢¢ourt¢S. Independ¢nt eXanller'S sl¢¥kn¢Dt In connccrion wilh my cxamination. no matter has come io my attention = (11 whtch gives me re&4on*ble cause io believe thaL in any matrrial rewL the requiremet) to keep acwuntirtg ttcordi itt ¢OrdaThCe with Section 44(1 Ila) of the 2(#)5 A Rcgujation 4 of the 2(K)6 Accounts Regulauons: and ts) PT¢par¢ which ¢(d with th¢ xeouniing r¢cord8 aMI io ¢omply with Regulatson 8 of the 2(X Accounts Regulations have not been mei: or 121 to which. in my opiiiion. atieniion should be drnwn it) order ¢0 enable a pn)per understanding of the accounts io be reached. Gillian R Nicolson The lth¥titute of Chartercd Accounlan¢s of S¢otJ4nd The Grani Considine Pattrcrship Chartered Accounianrs 46 E4igh Street Bunchorv Ard¢c$h]rt ABJI 5SR Da.. Page 4
Braemar & Crathle Parlsh ChuTch ts AcwuDt 2025 2024 Total funds unre5trled futtd Restricted futids. fuDds Notrs RECEiprs Donation5 and le8acies 33.844 39.844 43.458 Charitsble activities Charitable Aaivities 29J22 29.522 14.303 Other trddin¥ aL%ivilie% Lnvcsim¢ni in¢om¢ 4.524 4.524 2.391 440 Total 68,330 60.592 PAYmETrs Rai¥ing funds 140 Charltable Aetlvltle8 Childle Activitie% 89.357 7.331 96.688 67.319 Total 89.497 7.331 Y6.828 IDKFICITYSURPLUS FOR THL YKAR 121.167) (1.331} {22.4981 16.8671 Th¢ no*s forn) psrt of th¢5¢ fin¢1 seMents Page 5
Braemar & Crathie Parish Church Statement of BalanLYS 2025 2024 Totsl funds unre5tr1ed RestrieLed ds No BANK & DEPOSIT BALANCLS Bank & d¢wsii bar¢S broughi forward 44J54 15.365 59.919 66.786 MOVEMEwf IN YEAR Exeess ofReceipts over Payments for the year 121.167) 11.3311 {22.4981 16,8671 BANK & DEP(ksrr BALANCKS CARRIED FORWARD -59.919 INVESTMENTS AT MARKET VALUE D<)hiL Beques1 Irosi £2.99.51 Crathi¢ Kirk Charitabl¢ Fund {coM £13551 9.461 4.587 9.461 4J87 8.841 4.403 14.048 14,048 Thc weff approved by the Kirk Se&$ion on... 1214 Igb or 4nd on beh#ll ol th¢ Kirk S$10 Se.i.%i()n Clerk Finance Cn The nolc5 forni part of these financiaj s1*¢wnts Pa8e 6
Brdemar & Crdihie rIsh Church Notos to the Financial Statements Ye¥r EDd l Detexllber 2025 DONATIONS AND LEGACILS Unrtstricted Restricted fund$ 2025 Totsl 2025 Tot4l 2024 2025 Gifi Aid datIOnS Tax Recovcred ()n Ciifi Aid Donallons OrdADary Offering5 (Open Plate) Other Offuings. dorLltions ¢ic 14.935 834 11.149 926 14.935 6,834 11.149 17.8UI 6,170 9,658 829 CHARITABLE ACTIVITY RECEIFrs Unrt51Tktsd RerIC0 Tothl 2024 2025 21125 2025 Rentxl of premises Weddings and FuncTrJs Receipt% fmm Gencr41 TrtLe¢l 945 1750 945 2,750 1.460 2.n50 CHARITABLE ACryIVITY PAYMF.N Unrts¢rkthd Restrld¢d Funds Funds 2025 2025 To1 2025 Tijtal 21124 Mini4iries & MI%si lalln rsbytery duc MinisrfS ¢Apenses Pulpit supply Arrauniing fees Fsbric Repairs and Renewa15 Council T4LX HLdl, light and w¥ter In%¥rance R¢ntaJ of ¢hur¢h $ ChurLh oificc and running expenses Warranty Paym¢t) C.¥)mmunic¥uon aThd treaCh Organisi Other ¢xpety$es Bank charges 29.fAM) 29.¢AX) 1.890 1.239 29,(X 1..$07 1,2(X) 824 2..$6(1 21.241 3,141 1.239 580 954 954 28.092 3.434 9.4.18 10.032 2.712 95 3.434 9.4.3R 10.032 11,846 2,712 95 313 6.450 355 313 6.450 1.2fy1 295 .i(K> ¥711 89 Pagc 7 eon(inue41...
Brem#r & Crathie Parish Church Note5 to the Financial Statements- continued J t)ecember TRUSTELS. REMUNERATION AND BENEFITS There were no SleeS, remuneration or other benefjts for the year ended 31 tkcember 2025 nor for the year ended 31 December 2024. Trustees, txpen8e5 There were tto trns¢es' eX[l$eS paid for the year thded 31 De¢emEtr2025 nor for the year ended 31 December 2024. MtNISTER'S STIPEND All Chur¢h uf eongregaiions contribute 10 tht National Stipend Fund which bear4 the costs of all minister%, stLpend% and employerf% conrributions for natsonal in8uran¢¢, housing and loan fund. Ministrrs. stitxndy paid in accordantt with the national stipcnd scale. which is rela(e41 to years of service. M()VTr.MFNT IN FUNDS Nei m(bvem¢ot in At Ai 1.1.25 Unrt5trlcted funds G¢n¢ral fund 44.554 (21.1671 23,387 Restrle¢ed funds F#bnL - Flrdemdr Fahric - C.raihic Dobie Bequesi Craihie Kirk Charithble & Braemar Poor 7.498 33 {2,211) 1.314 5,287 1.347 4.846 1.912 1.-$8fi 192 Trlower Fund Saunder% FrT Fund Braei#ar & C.Tothi¢ Guild (io¥i 476 476 15.365 14.034 TOTAL FUNDS 59.919 22 498) 37.421 N¢1 movcmcnt in fvnds. inrlu(kd in the alKJV¢ are follows.. Incomin8 Resourtes Movem¢ni exp¢hdcd in fund Unrestricted funds General fund 68,330 {89,4971 121,1671 Restricted funds Fdhric - BrJctnar Fabric- Crdihie Crdihie Kiik Charitable & Brd¢m3r Poor Futhdx (2.211) .314 (326) {3.6861 {826 7,3311 TOTAL FUNDS 74.330 96,8281 22 4981 ¢8 coniin¥ed...
Brnemr & Crnthie Pirisb Chure Note5 to the FiTranLial Statanents- CODtinued r20 M()VEMENT IN FUN$. Cootiuued Comparativt5 for movemeDI ID funth Ner movemeni IL fullds At 31.12.24 Ai 1.124 UnTeStricte41 fwids GellLrdl fund 46.371 (1.817) 44,554 Restricted fu15 Fabri¢ . BrdemaT Fabric - Craihie D<)bie Beque81 Crathie Kirk Chan'thblc & Braem4r Pr Fund.4 Flower Fund Saunders Fr&%er Fund Bra¢mar & Ciathie Guild 8.257 17591 15.0211 7.498 33 1.182 730 1,912 3(Ml 3(M) 476 476 20,415 5,050 TOTAL FUNDS 66.786 6.867 59.919 Comparative net movemeni in fund& inclu(kd in the knve are follow$.' Ineomin8 resourc Ruources expcndtyj Movemenr in fund% UnTe51TiCted fund5 GenerAI fvnd 54.362 156.1791 Restrlcted funds Fabric- Bracmar FJbric- Crd(h"Le Crathic Kirk Chariiable & Brnemar Pty)r Fund 51KI 11.2591 110.0211 17591 15.0211 730 730 11.28(11 TOTAI. FUNDS 6,8671 oses of Resirricled Fur3 F8bric - Braemar." This h]nd 1% io upwprt the PIt>ty CLS of Bra¢M Thur¢h Fabric . Crdihie.. This fund is lo suppon the PrOnY costs of Crdthie Church Crathie Kirk Charitshlc Fund & Brnemar P}r Fund.. Thi% is a futKI lo supp)rt th¢ wr and tho%e nced Dobic Btque%i fund.. This 18 a for the upkeep of a grawe in Braemar Cemeiery Flower Fulld.. To provide flowers for th"splay during services of worslllp Saunders Fraser FuTrd.. For upkeep ora grave it) Braemar Cemete Braemar & Crdthie Guild: This is a fund for th¢ runniag of thc Cburch guild Page 9
Braemar & Crnthie ParLsh Cbureb APPENDIX FLTNDS HELD ON BEHALF OF THE CONC.REC.ATION BY THE CHURCH OF SCOTLAND CENERAL TRLISTE&S 2025 2024 CoLsolidated Fabric Fund Cupi] AccouDi Markei Valueof Balances at 31 Dteemkr Revenue Account
Br8am8r & Crathio Parish Church Appendix2 Year Endad 31 D8c8mber 2025 Bank Account Fund Current Account Sm8U Funds Ciathie Church Charitable Fund Total General 13,888 10.651 24,539 Dobie Bequest 4.662 4,846 Fabric Funds Braemar 5,287 5.287 Fabrie Funds Cr8thie 195 195 Cr8thie Kirk Charitable Fund 1,586 1,586 Flower Fund 192 192 Saunders Fraser fund 300 300 Br8emar& Cr8thie Guild 476 476 Total 25.000 10.835 1.586 37,421