Registered Scottish Charity No. SCO12319 

## **REPORT AND ACCOUNTS** 

## **FOR THE 12 MONTHS ENDED 31 MARCH 2025** 


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## **CONTENTS** 

|**Section**||**Page**|
|---|---|---|
|**1**|**Information**|**1**|
|**2**|**Report of Trustees**|**2**|
|**3**|**Independent Examiner’s Report**|**3**|
|**4**|**Accounts**|**4**|
|**5**|**Notes to the Accounts**|**5**|



The Mission Church, Aberdeen 



Registered Scottish Charity No. SCO12319 

## **REPORT AND ACCOUNTS** 

## **FOR THE 12 MONTHS ENDED 31 MARCH 2025** 

## **INFORMATION** 

## **Trustees** 


## **Address** 

**The Mission St Machar Drive ABERDEEN AB24 3RX** 

**Independent Examiner Bankers** 

**Bank of Scotland 48 Upperkirkgate Aberdeen AB10 1BA** 

**Aims and Objectives** 

**The principal aim of the Mission is** _**“to work for the transformation of lives by the power of the living Lord Jesus Christ through the teaching and preaching of the Word of God”**_ **. In practice, this means reaching out to all in the area around the Mission, encouraging them in the ways of God and to offer help in various practical ways.** 

1 

The Mission Church, Aberdeen 



## Registered Scottish Charity No. SCO12319 

## **REPORT AND ACCOUNTS** 

## **FOR THE 12 MONTHS ENDED 31 MARCH 2025** 

## **Constitution and Organisational Structure** 

The Mission, as it is known, was born out of a coming together of two congregations, namely The Old Aberdeen Gordon Mission which owned and used the present building and the Associated Presbyterian Church which formerly worshipped in Alford Place. In October 2001, after a period of worshipping together, the two congregations came to appreciate that although their history and practice varied, they were united in their desire to introduce people to Jesus through the preaching and teaching of God’s Word and in getting to know Him better themselves. So, in October 2001, the two congregations formally merged and became known as “THE MISSION”. The day-to-day financial administration has continued to be delegated to the treasurer with appropriate constraints relating to spending powers. 

## **Objectives and Activities** 

It is the responsibility of the Trustees to ensure that all activities held in the building are in accordance with the Disposition, namely that it will be for the purpose of conducting an evangelical mission for the proclamation of the Gospel in Old Aberdeen. The Trustees are satisfied that the activities running at present, i.e. the Sunday School, the CU meetings, the International Student Bible Study, the weekly food bank, the Samuel Trust (which is a club for junior and secondary school children), and outreach work in our area, all meeting regularly, together with other additional meetings which have been held from time to time and the services on the Lord’s Day, are all in accordance with the stated aims. 

## **Financial Information** 

The year opened with a bank balance of £22,112 and closed with a balance of £15,336. The year saw a deficit of £6,776. All the details can be found in the accounts. 

## **Risk** 

The Trustees have considered the risks to which they are exposed, namely Health and Safety issues and exposure to financial fraud. Procedures and insurance are in place to cover the former. The risks of financial fraud are minimal. There is open, regular accountability and cash transactions are minimal. 

## **Policy on Reserves** 

The policy is to maintain a minimum cash balance of £3,000 against unforeseen operating costs. 

## **Taxation** 

The mission is recognised by the HM Revenue and Customs as a Charity. There is therefore no liability to taxation on any of its income. The Charity number is SCO12319. 

_Approved by the Trustees and signed on their behalf._ 

2 

The Mission Church, Aberdeen 



Registered Scottish Charity No. SCO12319 

## **REPORT AND ACCOUNTS** 

## **FOR THE 12 MONTHS ENDED 31 MARCH 2025** 

## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES** 

I report on the accounts of the charity for the year ended 31 March 2025 which are as set on pages 4 and 5. 

## **Respective responsibilities of trustees and examiner** 

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) or under Regulation 10(1) (d) of The Charities Accounts (Scotland) Regulations 2006 (the 2006 Accounts Regulations) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act) 

- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act 

- to state whether particular matters have come to my attention 

## **Basis of independent examiner’s report** 

My examination was carried out in accordance with the general Directions given by the Charity Commission and is 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. 

## **Independent examiner’s statement** 

In connection with my examination, no matter has come to my attention: 

(1) which gives me reasonable cause to believe that in any material respect the requirements: 

- to keep accounting records in accordance with section 130 of the 2011 Act and section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations 

- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act and section 44(1)(b) of the 2005 Act and Regulation 9 of the 2006 Regulations 

have not been met; or 

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Date: 30 December 2025 

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The Mission Church, Aberdeen 



## Registered Scottish Charity No. SCO12319 

## **REPORT AND ACCOUNTS** 

## **FOR THE 12 MONTHS ENDED 31 MARCH 2025** 

## **STATEMENT OF RECEIPTS AND PAYMENTS** 

||||**2025**<br>**£**||**2025**<br>**£**|||**2024**<br>**£**|
|---|---|---|---|---|---|---|---|---|
||**Receipts**||||||||
||Donations received|2,137|||||5,370||
||Gift Aid|54,585|||||53,545||
||Gift Aid Refunds|14,845|||||15,423||
||Dividends Received|91|||||30||
||Other Income|4,845|||||2,283||
||**TOTAL RECEIPTS**|||**76,503**|||**76,651**||
||||||||||
||**Payments**||||||||
||Gifts to missions|6,433|||||6,812||
||Salary,supplyand hospitalitycosts|49,982|||||36,090||
||Insurance,Licences and Subscriptions|2,178|||||2,274||
||Propertymaintenance/Buildingfund|8,918|||||7,010||
||Utilities|4,492|||||4,526||
||Cleaning|4,677|||||4,404||
||Sundryexpenses and telephone|6,599|||||3,710||
||**TOTAL PAYMENTS**|||**83,279**|||**64,826**||
||||||||||
||**(Deficit)/Surplus foryear**|||**(6,776)**|||**11,825**||
||**Cash at bank on 1 April 2024**|||**22,112**|||**10,287**||
||**Cash at bank on 31 March 2025**|||**15,336**|||**22,112**||



|**STATEMENT OF BALANCES**|**STATEMENT OF BALANCES**|**STATEMENT OF BALANCES**|**STATEMENT OF BALANCES**|||||
|---|---|---|---|---|---|---|---|
|||**Note**||**2025**<br>**£**|||**2024**<br>**£**|
|**Bank balance**|||**15,336**|||**22,112**||
|||||||||
|**Other Assets**||||||||
|Property||4|**900,000**|||**900,000**||
|Investment||5|**3,398**|||**2,162**||



The notes on page 5 form an integral part of these accounts. 

## _Approved on behalf of the Trustees_ 

Date: 30 December 2025 

4 

The Mission Church, Aberdeen 



## Registered Scottish Charity No. SCO12319 

## **REPORT AND ACCOUNTS** 

## **FOR THE 12 MONTHS ENDED 31 MARCH 2025** 

## **NOTES TO THE ACCOUNTS** 

## **1. Basis of Accounting** 

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 

## **2. Nature and Purpose of Funds** 

All funds are unrestricted funds. Unrestricted funds are those that may be used at the discretion of the Trustees in furtherance of the objectives of the society. The Trustees maintain a single unrestricted fund for the day-to-day running of the church and maintenance of the property. 

## **3. Related Party Transactions** 

None of the Trustees received any remuneration during the year (2024 £Nil). None of the Trustees received any refunds of expenses during the year (2024 £Nil). 

## **4. Fixed Assets** 

The building was valued at £900,000 some years ago. 

## **5. Listed Investment** 

The market value of the listed investment at 31 March 2025 was £3,398 (2024 £2,162). It was originally acquired at a value of £6,383. 

5 

The Mission Church, Aberdeen