Mid Deeside Parish Church of Scotland
TRUSTEES’ REPORT AND ACCOUNTS
Year ended 31st December 2025
Congregation No: 321931 Charity No: SC 012967
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Mid Deeside Parish Church of Scotland Reference and administrative information
Charity name: Mid Deeside Parish, Church of Scotland
Charity registration number: SC 012967 Congregation reference no: 321931 Contact address: St Marnan Road Torphins, Banchory Kincardineshire AB31 4JQ
Trustees - Kirk Session members:
Mr Bob Auckland Mrs Pam Auckland Mr Alan Bainbridge Mrs Sue Black (from 19.1.25) Mrs Irene Bonner Mr David Cockburn Dr Jonathan Coulter (from 19.1.25) Mr Frank Crichton (until 6.4.25) Mrs Shiona Davidson Mrs Anna-Karin Duncan (from 19.1.25) Mr Archie Findlay Mr Colin Guy Mrs Sharon Guy Mr Charlie Hilton Mr Pete Howe
Mr David Laing (from 19.1.25) Mr Rob Mackay Mr Iain Maclean Mr Neil Mathers Mr Dave McGregor Mr Andrew McMurtrie Mrs Sheila McMurtrie Miss Maureen Mearns Mrs Alison Orren Mr Richard Orren Rev Holly Smith Mrs Margaret Stewart Mrs Lesley Stone Mrs Karen Whyatt
Principal office-bearers:
Minister: Rev Holly Smith Session Clerk: Mrs Pam Auckland Church Treasurer: Mr Bob Auckland
Independent examiner: Bankers:
Mr Raymond Donald Virgin Money Bank 8 Battock Terrace 1 Queens Cross Torphins Aberdeen AB31 4JD AB15 4XU
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Mid Deeside Parish Church of Scotland
Trustees’ Report
Year ended 31st December 2025
Structure, governance and management
Governing Document
Mid Deeside Parish, Church of Scotland (“Mid Deeside”) is a charitable trust and is administered in accordance with the Unitary Constitution of the Church of Scotland and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland. Mid Deeside is one of the many congregations within the Presbytery of the North East and the Northern Isles (“Presbytery”).
Recruitment and appointment of Trustees
Communicant members of the congregation considered to have the appropriate gifts and skills are nominated by existing Kirk Session members to be ordained as elders. This lifelong ordination is carried out by the Minister and most of the elders serve on the Kirk Session. The Charity Trustees comprise the Minister and all elders who are members of the Kirk Session.
Organisational structure
The Kirk Session is responsible for both the spiritual and business affairs of the Church. Session meets every month (except July). It is represented at Presbytery by an elected elder. Property matters are dealt with by the Facilities Management Team which reports regularly to Kirk Session. The Congregational Roll of Church members at 31[st] December 2025 stood at 390 (2024: 410).
Objectives
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.
The Kirk Session is keen to encourage young people and their families to become involved in the work and worship of the Church through activities such as Sunday Club, Messy Church, Youth Club and social engagement.
Activities, achievements and performance
Morning worship takes place each Sunday at 11am and we have welcomed several new families and individuals during the year. The morning service continues to be live streamed on YouTube and Facebook and there are regular participants on these platforms too.
The AV Team work hard to make the broadcasts the best quality possible. The Minister visits the local schools and conducts assemblies and Torphins School held some of their end of term assemblies in the church.
Members of the congregation, community and friends from further afield continue to knit and sew garments and toys for the babies at the Joyful Motherhood Project in Malawi and regular updates from the staff there tell how appreciative they are of the support. In 2025 18 parcels (2024: 17 parcels) of items were sent to Malawi. The Knit and Natter Group in Mid Deeside also make garments and toys for Joyful Motherhood as well as dishcloths, Easter decorations, winter hats & scarves and other items which they sell to raise funds to cover the postage costs to send items to Malawi.
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Mid Deeside Parish Church of Scotland
Trustees’ Report
Year ended 31st December 2025
Activities, achievements and performance (continued)
The Bread of Life Charity Shop, which is operated by the church, continues to raise funds for good causes within the Parish, giving out grants totalling £17,265 in 2025 (2024: £13,762) as well as transferring £3,205 (2024: £2,500) to the Benevolent Fund. We are pleased to be able to support the local schools, the Scout Group and the Community Councils as well as smaller community organisations when they request financial help for projects.
The Charity Shop volunteers are always grateful for the good quality donations of clothes, shoes, books, toys, bric-a-brac and household items which draw in our loyal customers. The Christmas sale is the highlight of the year and in 2025 the takings totalled over £1,500 which was a good increase on the previous year’s Christmas sale.
The Parish Pantries in Kincardine O’Neil, Lumphanan and Torphins continue to be appreciated by many in the local communities and they are kept stocked by donations of goods and money from members of the community, The Bread of Life (Charity Shop), the local Scotmid store and others. The church encourages individuals or families to have a ‘Reverse Advent Calendar’ to which they add an item for the pantries each day and this is well supported.
The Guild continues to meet monthly over the winter with a variety of speakers at their meetings and has a loyal and supportive membership. The Guild supports the national Guild and other projects through fundraising events donating £1,046 in 2025 (2024: £790). Coffee mornings are always well attended and make for a happy social occasion.
The Garden Gang continue to ensure that the church grounds and accesses are well maintained and contain a good variety of plants. They appreciate donations of plants from members’ gardens. A number of individuals also ‘own’ a planter which they look after and stock with seasonal plants for colour. The Ice and Snow Team are on hand in the winter for gritting the accesses and clearing small amounts of snow. We are grateful to a local farmer who helps us out when there is a significant fall of snow.
We were able to use our lovely church grounds to worship outdoors accompanied by the Granite City Brass Band. This annual event, taking place the same weekend as the Torphins Gala, is very popular. A recent initiative is the weekly coffee morning on Thursdays which is a purely social event open to anyone who wishes to attend. This is much appreciated by all those who come along.
A new Youth and Families Worker took up her post at the beginning of November and wasted no time in getting to know the children and leaders and making plans. Sunday Club, which meets during morning worship, has between 10 and 14 youngsters regularly attending, being in church for the first part of the service then going to their own space for their teaching time. The Youth and Families Worker and her team of volunteers work hard to make the lessons interesting and age appropriate and we are working through the Bible week by week. The young people once again led the Christmas Nativity Service which was well attended.
We held Messy Church afternoons in September and November and Back to School Sunday in August. These sessions provide an opportunity for inter-generational contact with members of the congregation helping out with the activities.
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Mid Deeside Parish Church of Scotland
Trustees’ Report
Year ended 31st December 2025
Activities, achievements and performance (continued)
The monthly Youth Club on a Friday evening for young people from P3 upwards goes from strength to strength with between 50 and 70 young people attending the sessions. Children from P3-P6 attend for the first hour then the P7 and older children for the second hour. They enjoy a variety of games, activities and a Christian video and message. It is encouraging that some parents who are not normally involved with the church are volunteering to be helpers at the Youth Club.
Safeguarding is of prime importance to the Kirk Session and they, along with the Safeguarding Panel, ensure that volunteers and paid employees are thoroughly vetted before taking up any posts working with children or vulnerable adults.
The Moderator of the Church of Scotland challenged churches to raise money to buy solar powered lights for schools in Malawi to allow children to complete their homework in the dark. We held a soup lunch and contributed £360 to this cause.
We marked Christian Aid Sunday using some of the Christian Aid worship materials and a well-supported Saturday Brunch raised funds for this organisation.
In November we took part in the Tearfund Big Quiz Night along with churches all around the UK. Seven teams, including two from one of our cluster churches, took part and a happy and competitive evening was enjoyed by all.
We once again hosted the local farmers’ Christmas Tractor Run where their colourfully lit and decorated tractors parked up at the church car park after touring the village. Local crafters and other charities ran stalls and refreshments and the Saturday evening’s activities drew in many people from the Parish and beyond.
Our Christmas charities were CrossReach, the Church of Scotland’s social care arm, and Shelterbox. We raised funds for these through a Christmas Brunch, hosting the teas at the Tractor Run and the Christmas Eve offerings.
Financial review
Presentation of accounts
The Accounts only include those funds held locally by the congregation. Those funds held on behalf of the congregation by the General Trustees at the Church of Scotland in Edinburgh are shown in the Appendix. Legal titles for all church properties are also held by the General Trustees.
General Fund
The General Fund is an ‘unrestricted’ fund and is used for running most of the congregation’s activities. This financial review will focus mainly on the receipts and payments flowing through the General Fund.
In 2025 there was a surplus on the General Fund of £7,358 (2024: £2,366 surplus) before accounting for any transfers from other funds and fundraising for other charities and good causes. This surplus increased over 2024 due mainly to increased giving from the congregation and lower heating and lighting costs.
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Mid Deeside Parish Church of Scotland
Trustees’ Report
Year ended 31st December 2025
Financial review (continued)
General Fund (continued)
General Fund - income
The principal source of income for Mid Deeside is the ‘giving’ from members of the congregation (and tax reclaims thereon from the government). Overall, during 2025 giving through the General Fund totalled £66,341 which was 10% higher than the previous year (2024: £60,310), which in turn had been 5% higher than in 2023.
Within the total for giving in 2025, regular bank standing orders and other non-recurring giving totalled £48,394 (2024: £43,273) which was a 10% increase. The ‘open plate’ was down 13% to £2,734 (2024: £3,151) and giving from ‘Free Will Offering envelopes’ was down 20% to £1,118 (2024: £1,405). Income from the church’s electronic card machine, while still small at £1,111 (2024: £668), is growing gradually as more people prefer to use payment cards rather than cash. Gift Aid tax reclaimed from the government generated 10% more at £12,984 in 2025 (2024: £11,813).
Total rental related income increased by 6% to £17,906 in 2025 (2024: £16,842) as local groups continued to increase their use of the church’s facilities.
Charges made for weddings and funerals in 2025 totalled £2,800 (2024: £2,400); income from letting out Lumphanan Hall was £78 higher at £622 and income from letting out the rooms in the church buildings was £581 higher at £10,634. Income from letting out Ha’berry to Torphins Playgroup was £3,850 which was very similar to 2024. The supply contract for electricity at Ha’berry continues to remain with the church and receipts from recharging the cost of electricity used by the Torphins Playgroup decreased to £2,734 from £4,147 in 2024, mainly due to the timing of when recharging invoices are raised and settled.
The congregation is grateful to the Faith Nurture Forum for reimbursing pulpit supply costs of £343 by way of a grant when the Minister was absent from work in part of October and November due to sickness.
Interest from bank balances and deposits increased by £479 to £1,821 in 2025 (2024: £1,342) as interest rates continued to remain quite high. The balance placed on deposit was also higher than in 2024.
General Fund - expenses
The congregation’s largest ongoing cost is the gross allocation made under the central Church of Scotland’s ‘Giving to Grow’ regulations which totalled £43,850 in 2025 (2024: £44,500). This cost to the congregation was reduced when endowment income of £9,043 (2024: £10,053) and transitional funding from Presbytery of £Nil (2024: £2,759) is taken into account. The ‘Giving to Grow’ scheme covers the payroll and pension costs of ministers in the Church of Scotland (including our own) together with a contribution towards the wider work of the Church. Mid Deeside’s contribution in 2025 was calculated using an Income Base derived from our 2023 accounts.
Other staffing costs include our part time Youth & Families Workers who in 2025 were paid salaries through the Development Fund totalling £5,284 (2024: £7,674). The congregation also paid fees to organists of £2,640 in 2025 (2024: £2,432) and the cleaner was paid £4,013 (2024: £3,880).
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Mid Deeside Parish Church of Scotland Trustees’ Report Year ended 31st December 2025
Financial review (continued) General Fund (continued)
Repair costs - Church complex
In 2025 work continued on improving and maintaining Mid Deeside’s facilities. The largest individual items of expenditure was the £960 spent on the tree survey which is commissioned every five years and the £833 spent on the replacement of the hand driers in the church toilets.
| Fabric, equipment & grounds (including repairs & maintenance): | Fabric, equipment & grounds (including repairs & maintenance): | 2025 | 2024 | 2023 | |
|---|---|---|---|---|---|
| £ | £ | £ | |||
| Church & extension | Service & repairs to boiler | 225 | 249 | - | |
| Service & repairs to heating/heat recoverysystem | - | 53 | 215 | ||
| Service for fire alarm system & extinguishers | 697 | 385 | 592 | ||
| Service & repairs to electricals & PAT testing | 892 | 438 | 148 | ||
| Replace toilet hand driers | 833 | - | - | ||
| Replacement broken boiler | - | - | 5,221 | ||
| Roller blinds | - | 329 | - | ||
| Wall mountedpin boards | - | - | 406 | ||
| Foldinglongtables(x2) | - | 340 | - | ||
| Vacuum cleaner | - | - | 166 | ||
| Other – window cleaning,keys,mountings,etc. | 129 | 94 | 58 | ||
| Organ & digitalpiano | Repairs topiano & organ refurbishmentproject | 395 | - | 27,048 | |
| Upkeepofgrounds | Grit & salt, grit spreader,boxes & shovels | 431 | 238 | 199 | |
| Snow clearingcharges | 410 | 320 | 290 | ||
| Boundarywall repair | - | 2,500 | - | ||
| Tree survey,surgery&pruning | 960 | 2,304 | - | ||
| Bedding plants, youngtrees,mower &gardening | - | - | 136 | ||
| MDC signage atpedestrian entrance togrounds | 186 | - | - | ||
| Traffic cones | 137 | - | - | ||
| Electronic equipment | Video camera,matrix & streamingsystem | - | 3,636 | - | |
| & software | Laptopcomputers andprinters | 279 | 810 | - | |
| Audio visual desk stations(x2) | - | 1,148 | - | ||
| Software,microphones,cables etc. | 45 | 740 | 612 | ||
| 5,619 | 13,584 | 35,091 |
Repair costs - New Manse The main projects carried out in 2025 at the New Manse were outside paintwork and internal redecorating.
| Fabric, equipment & grounds (including repairs & maintenance): | Fabric, equipment & grounds (including repairs & maintenance): | 2025 | 2024 | 2023 | |
|---|---|---|---|---|---|
| £ | £ | £ | |||
| New Manse | Upgrade to en-suite shower room | - | - | 10,072 | |
| Fusebox replacement | - | 1,128 | - | ||
| Kitchen equipment & whitegoods | 347 | 489 | - | ||
| Service & repairs to boiler & radiators | 273 | 151 | 169 | ||
| Tree surgery | - | - | 1,176 | ||
| Othergardeningservices | 1,000 | 812 | 825 | ||
| Outsidepaintwork &joineryrepairs | 1,457 | - | - | ||
| Other –painting& decorating,flooring,etc. | 1,889 | 334 | 67 | ||
| 4,966 | 2,914 | 12,309 |
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Mid Deeside Parish Church of Scotland Trustees’ Report Year ended 31st December 2025
Financial review (continued) General Fund (continued)
Repair costs - Ha’berry, charity shop & Lumphanan church hall
Minimal repair and inspection work was carried out by the church on these properties during 2025. The Ha’berry property was professionally valued at the request of Torphins Playgroup.
| Fabric, equipment & grounds (including repairs & maintenance): | Fabric, equipment & grounds (including repairs & maintenance): | 2025 | 2024 | 2023 | |
|---|---|---|---|---|---|
| £ | £ | £ | |||
| Ha’berry | Replacement heaters & safety guards | - | 3,498 | ||
| Other repairs,includinginspection costs | 360 | 55 | 75 | ||
| Professional valuation | 1,020 | - | - | ||
| Charityshop | Joinery,electrics,heating,inspections,etc. | 127 | 343 | 177 | |
| Lumphanan church hall | Fusebox & emergencylighting | - | - | 1,080 | |
| Drains,inspections,electrics,vacuum cleaner etc. | 179 | 129 | 238 | ||
| 1,686 | 527 | 5,068 |
The fabric related costs disclosed in the tables above were funded variously through funds held locally and a fund held with the General Trustees as set out in the following table.
| 2025 | 2024 | 2023 | ||
|---|---|---|---|---|
| £ | £ | £ | ||
| General Fund | Unrestricted fund - locallyheld | 11,538 | 11,273 | 10,025 |
| Fabric Fund | Unrestricted fund - locallyheld | - | 5,519 | 10,072 |
| CharityShop | Restricted fund - locallyheld | 733 | 233 | 102 |
| Organ Restoration Fund | Restricted fund - locallyheld | - | - | 27,048 |
| 12,271 | 17,025 | 47,247 | ||
| Miss J Spark Fund | Restricted fund - held with the General Trustees | - | - | 5,221 |
| 12,271 | 17,025 | 52,468 |
The total cost of heating and lighting all our buildings in 2025 fell by £4,452 or 30% to £10,197 (2024: £14,649). This total includes a cost for Ha’berry of £2,324 which was a 58% decrease from 2024 (£5,526). The costs for other buildings were £7,873, which was a 14% decrease on 2024 (£9,123). These decreases reflect lower charges but also lower consumption.
Electricity costs for the church complex were 3% lower than 2024 at £3,036 and for Lumphanan Hall they were 1% lower at £704. There were slight decreases in the number of units used during the year at the church complex (-1%) and Lumphanan Hall (-1%).
Heating oil costs for the church complex fell by 22% from £5,277 in 2024 to £4,138 in 2025. The average cost per litre reduced by 10% from 68p to 61p and the number of litres of kerosene purchased also decreased by 13%. It is difficult to be more precise about the amount of fuel consumed within the calendar year as there are no year-end stocktakes of kerosene.
The cost of council tax, water rates and sewerage costs for the New Manse was 9% higher at £3,966 in 2025 (2024: £3,632). Following a compliance review the congregation took out an additional copyright licence increasing the cost of these fees from £645 in 2024 to £1,246 in 2025.
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Mid Deeside Parish Church of Scotland
Trustees’ Report
Year ended 31st December 2025
Financial review (continued) General Fund (continued)
Charges in the church complex relating to broadband, telephone and toilet hygiene services were lower than 2024 at £988 (2024: £1,107) as there were fewer deliveries of consumables. A total of £5,064 (2024: £4,754) was spent on insurances and the amount paid to assist with the costs of running the Presbytery this year increased to £2,239 (2024: £1,912).
A summary of the main constituents of General Fund income and expenditure is set out in the table below.
| General Fund | 2025 | 2024 | 2023 | ||
|---|---|---|---|---|---|
| £ | £ | £ | |||
| Operatingincome | Giving& Gift Aid reclaimed thereon | 66,341 | 60,310 | 57,220 | |
| Legacies | - | - | 1,000 | ||
| Rental income(incl. funeral/weddingfees) | 17,906 | 16,842 | 12,975 | ||
| Recharged electricitycosts(Ha’berry) | 2,735 | 4,147 | 4,606 | ||
| Investment income & bank interest | 1,821 | 1,342 | 1,137 | ||
| Other income(incl. insurance recovery) | 343 | 639 | 30 | ||
| 89,146 | 83,280 | 76,968 | |||
| Operatingexpenses | Givingto Grow allocation(net) | (34,807) | (31,688) | (31,342) | |
| Locum &pulpit supply | (686) | (60) | - | ||
| Minister’s travel,telephone & coms. | (1,449) | (1,402) | (1,511) | ||
| Presbyterydues | (2,239) | (1,912) | (719) | ||
| Organists & cleaners | (6,653) | (6,312) | (6,278) | ||
| Fabric,equipment & upkeepofgrounds | (11,465) | (11,273) | (10,025) | ||
| Heat & light | (10,197) | (14,649) | (10,320) | ||
| Broadband,telephone & toilet hygiene | (988) | (1,107) | (1,120) | ||
| Insurances | (5,064) | (4,754) | (4,596) | ||
| Council tax & water charges(New Manse) | (3,966) | (3,632) | (3,551) | ||
| Public entertainment & VHF licences | (347) | - | (135) | ||
| Copyright licence fees | (1,246) | (645) | (613) | ||
| Study,music,worship | (448) | (408) | (566) | ||
| Children’s Christian education | (399) | (512) | (869) | ||
| Website & electronic communications. | (395) | (395) | (395) | ||
| Newsletters &publicity | (156) | - | (181) | ||
| Stationerysupplies &postage | (198) | (464) | (83) | ||
| Communityoutreach initiatives | - | (241) | - | ||
| Cateringsupplies | (175) | (188) | (429) | ||
| Training& conference costs | - | (350) | (625) | ||
| Payroll set-up& monthlyrunningcosts | (742) | (608) | (575) | ||
| Digitalgivingrunningcosts & fees | (180) | (180) | (187) | ||
| Other costs & expenses | 12 | (134) | (229) | ||
| (81,788) | (80,914) | (74,349) | |||
| General Fund surplus/(deficit) | 7,358 | 2,366 | 2,619 |
General Fund – surplus/(deficit)
Before any transfers from other funds and before accounting for third party fundraising, there was a surplus on the General Fund of £7,358 (2024: £2,366 surplus).
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Mid Deeside Parish Church of Scotland Trustees’ Report Year ended 31st December 2025
Financial review (continued) General Fund (continued)
The proportion of operating expenses that is covered by congregational giving in 2025 was 81.1% (2024: 74.5%). The Trustees’ aim has been to move this stewardship performance indicator closer towards 100% through stewardship programs and by careful control over costs. This indicator was strong in 2019 (93.5%) towards the end of the last ministerial vacancy but dropped back in 2020 and 2021 largely due to the exceptional circumstances resulting from the COVID-19 pandemic. The recovery in 2022 reversed in 2023 and 2024 largely because of large increases in the costs for heat & light. This decline in financial performance is being addressed by the Trustees and there was an improvement in 2025 when the ratio increased to 81.1%.
| General Fund | 2025 | 2024 | 2023 | 2022 | 2021 | ||
|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |||
| Giving | Included aspart of operatingincome | 66,341 | 60,310 | 57,220 | 60,410 | 59,635 | |
| Operatingexpenses | In total | 81,788 | 80,914 | 74,349 | 73,395 | 76,430 | |
| Proportion of operating expenses covered by giving | 81.1% | 74.5% | 77.0% | 82.3% | 78.0% |
General Fund - reserves policy
It is the Trustees’ intention to hold liquid reserves of around 6-9 months’ expenditure in its General Fund at any time using a rolling five year average – i.e. between £40,000 and £60,000 approximately.
At 31[st] December 2025, the Church held £57,607 (2024: £51,000) in its General Fund (see Note 8). While this balance in the General Fund is strong and in accordance with its reserves policy, the Trustees are aware of the continuing need to avoid large financial deficits and maintain general reserves in order to meet unexpected items of expenditure. The Kirk Session has plans for using part of the strong balance in the General Fund to finance church growth and increase reserves for future large expenditure on fabric such as improving energy efficiency.
At 31[st] December 2025, Mid Deeside held in total funds locally with a value of £161,551 (2024: £149,416) which have been provided for the purposes explained in Note 2. A breakdown of the £161,551 balance between all the funds can be found in Note 8.
Surplus reported for 2025 across all the funds
For 2025 an overall surplus of £11,799 across all of the congregation’s funds is reported on page 13 (2024: surplus of £7,051).
Investment policy and performance
It is the Trustees’ policy to hold most of its funds in bank and deposit accounts in order to have sufficient liquidity to meet short term emergencies and commitments to contractors. The remaining balance of the Church’s capital resources is held in the Income Fund which is administered by the Church of Scotland Investors Trust.
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Mid Deeside Parish Church of Scotland Trustees’ Report
Year ended 31st December 2025
Statement of Trustees' responsibilities
The Kirk Session is required to prepare financial statements which give sufficient detail to enable an appreciation of the transactions of Mid Deeside during the financial year. The members of the Kirk Session 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. The Trustees 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.
This Trustees Report is approved by the Trustees and signed on their behalf, by
Pam Auckland Session Clerk, 19th March 2026
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Independent Examiner’s Report to the Trustees of Mid Deeside Parish Church of Scotland
I report on the Accounts of the charity for the year ended 31st December 2025 which are set out on pages 13 to 22.
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
In the course of 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 in order to enable a proper understanding of the Accounts to be reached.
Raymond Donald
8 Battock Terrace Torphins AB31 4JD
25[th] March 2026
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Mid Deeside Parish Church of Scotland Receipts and Payments Account Year ended 31st December 2025
| Receipts Note Donations [4a] Legacies Grants received Activities for generating funds [4b] Bank & deposit interest Investment income: - from Income Fund - from Growth Fund Rental of premises [4c] Insurance recovery Total receipts Payments Costs of generating funds [5a] Governance costs Investment management costs Charitable activities [5b] Grants and donations [9d] Total payments Excess of receipts over payments /(payments over receipts) |
Unrestricted funds £ 66,630 - 343 5,023 4,342 566 - 76,904 20,640 - 97,544 - - - (82,091) (4,270) (86,361) 11,183 |
Restricted funds £ 6,118 - - 31,952 505 43 - 38,618 - - 38,618 (10,681) - - (6,416) (20,905) (38,002) 616 |
Endow ment funds £ - - - - - - - - - - - - - - - - - - |
Total 2025 £ 72,748 - 343 36,975 4,847 609 - 115,522 20,640 - 136,162 (10,681) - - (88,507) (25,175) (124,363) 11,799 |
Total 2024 £ 67,650 - 1,750 36,459 4,780 609 - |
|---|---|---|---|---|---|
| 111,248 20,989 600 |
|||||
| 132,837 | |||||
| (10,385) - - (96,087) (19,314) |
|||||
| (125,786) | |||||
| 7,051 |
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Mid Deeside Parish Church of Scotland
Statement of Balances At 31st December 2025
| Bank & deposit balances: Bank & deposit account balances b/f(including £99,143 with the Investors Trust Deposit Fund) Movement during the year: Excess of receipts over payments/(payments over receipts) for the year Transfers between funds Bank & deposit account balances c/f(including £110,850 with the Investors Trust Deposit Fund) [2] Investments at market value: (With a cost of £5,188) [7] Total funds [8] |
Unrestricted funds £ 110,749 11,183 (1,500) 120,432 10,741 131,173 |
Restricted funds £ 27,442 616 1,500 29,558 820 30,378 |
Total 2025 £ 138,191 11,799 - 149,990 11,561 161,551 |
Total 2024 £ 131,140 7,051 - |
|---|---|---|---|---|
| 138,191 | ||||
| 11,225 | ||||
| 149,416 |
There are no other assets or liabilities. Titles for all church properties are held by the General Trustees in Edinburgh.
The accounts were approved by the Trustees of Mid Deeside Parish Church of Scotland on 19th March 2026 and are signed on their behalf by:
Pam Auckland, Session Clerk
Neil Mathers, Finance Team
Bob Auckland, Treasurer
Page 14
Mid Deeside Parish Church of Scotland Notes to the Accounts Year ended 31st December 2025
1. Trustee remuneration and related party transactions
During the year nine (2024: eight) Trustees received reimbursement for day to day church expenses, equipment purchases and other costs incurred on behalf of the congregation totalling £4,620 (2024: £3,721). In 2025 two Trustees (including their close relations) received fees totalling £1,150 (2024: £1,010) for carrying out beadle and audio visual duties at weddings and funerals (2024: two).
Rev. Holly Smith received reimbursement of £996 (2024: £960) for travel expenses and reimbursement of £453 (2024: £442) for the rental and running costs of the manse telephone. Rev. Smith was also reimbursed a total of £782 (2024: £1,475) for the cost of other ministry and manse expenses.
2. Movements in funds
Comprising bank and deposit account balances only (i.e. investment balances are not included in this movements table).
| Unrestricted funds: | At 1st January 2025 £ |
Receipts £ |
Payments £ |
Transfers £ |
At 31st December 2025 £ |
|
|---|---|---|---|---|---|---|
| General Fund -Togood causes[9] |
51,000 | 92,820 | (81,788) (3,224) |
(1,200) | 57,608 | |
| Fabric Fund | 59,288 | 3,103 | - | - | 62,391 | |
| The Guild - Togood causes[9] |
461 | 1,621 | (303) (1,046) |
(300) | 433 | |
| Restricted funds: | 110,749 | 97,544 | (86,361) | (1,500) | 120,432 | |
| World Church Fund -Togood causes[9] |
1,330 | 32 | - (410) |
- | 952 | |
| Charity Shop -Togood causes[9] |
16,325 | 32,228 | (11,094) (17,265) |
(3,385) | 16,809 | |
| Development Fund -Togood causes[9] |
1,456 | 5,324 | (5,540) - |
1,500 | 2,740 | |
| Organ Restoration Fund Children’s Christian Education Fund Spark Clock Fund Benevolent Fund -To good causes[9] Total funds |
1,877 2,699 1,290 2,465 27,442 138,191 |
840 132 57 5 38,618 136,162 |
- (455) - (8) (3,230) (38,002) (124,363) |
- 180 - 3,205 1,500 - |
2,717 2,556 1,347 2,437 |
|
| 29,558 | ||||||
| 149,990 |
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Mid Deeside Parish Church of Scotland Notes to the Accounts Year ended 31st December 2025
2. Movement in funds (continued)
Purposes of Designated or Restricted funds
(a) Funds held locally:
General Fund: for the day-to-day income and expenses of church life. Fabric Fund : for the upkeep, maintenance and replacement of fabric and equipment of church properties.
Development Fund : for initiatives which support youth, families and the elderly. The Guild : The aim of the Guild is to invite and encourage men and women to commit their lives to Jesus Christ and to enable them to express their faith in worship, prayer and action.
World Church Fund : for initiatives which support mothers with young children, farmers and producers in less developed countries and assisting those affected by natural disasters and war. Charity Shop: for shop transactions and for dispensing grants for church projects, community groups and good causes within the Parish.
Organ Restoration Fund : for the restoration and ongoing maintenance of the pipe organ.
Children’s Christian Education Fund : for supporting the work of young people’s groups.
Spark Clock Fund: for the maintenance of the clock in the tower of the former Lumphanan sanctuary of Mid Deeside Church.
Benevolent Fund: for the Minister to make discretionary and confidential grants to those in real need within the Parish.
(b) Funds held by the General Trustees in Edinburgh:
Miss J Spark Fund : This fund is to be used for the upkeep, maintenance and replacement of fabric and equipment of church properties.
G Spark Fund: This fund is to be used for the upkeep, maintenance and replacement of fabric and equipment of church properties.
3. Accounting policies
The accounts are prepared on a cash basis. This means that only income received and expenditure incurred in the financial year is included in these accounts.
Normal repairs and maintenance to the fabric of the buildings are charged against the General Fund or, on occasion, the Fabric Fund. Exceptional and significant repairs and/or improvements are met from the Fabric Fund, funds held by the General Trustees or by special fundraising efforts. The Charity Shop activities generate funding for fabric repairs, maintenance and improvements relating to the Charity Shop. Similarly, the Organ Restoration Fund generates funding for repairs and maintenance relating to the pipe organ.
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Mid Deeside Parish Church of Scotland Notes to the Accounts (continued)
Year ended 31st December 2025
| 4. 5. |
Receipts (a) Donations Free Will Offering envelopes Tax recovered on Gift Aid donations Open plate Digital giving Bank standing orders Other offerings (b) Activities for generating funds Fundraising events/activities: - For third party charities, etc. - For church projects Charity Shop “Bread of Life” sales Other (c) Rental of premises Church, halls & meeting rooms: - Weddings & funerals - Other Ha’berry MDC Hall, Lumphanan Recharge electricity costs (Ha’berry) Payments (a) Costs of generating funds Fair Trade stall: Purchase of Fair Trade stock Charity Shop“Bread of Life”: Rental costs Water charges Council tax Heat & light Insurances Stationery Other expenses Total payments relating to the cost of generating funds |
Unrestricted funds £ 1,118 12,984 2,734 1,111 44,781 3,902 66,630 5,023 - - - 5,023 2,800 10,634 3,850 622 2,734 20,640 - - - - - - - - - - |
Restricted funds £ - 1,120 - 10 4,420 568 6,118 20 - 31,932 - 31,952 - - - - - - - 6,900 753 608 1,438 271 103 608 10,681 10,681 |
Total 2025 £ 1,118 14,104 2,734 1,121 49,201 4,470 72,748 5,043 - 31,932 - 36,975 2,800 10,634 3,850 622 2,734 20,640 - 6,900 753 608 1,438 271 103 608 10,681 10,681 |
Total 2024 £ 1,405 13,068 3,151 685 45,982 3,359 |
|---|---|---|---|---|---|
| 67,650 | |||||
| 4,019 1,255 31,180 5 |
|||||
| 36,459 | |||||
| 2,400 10,053 3,845 544 4,147 |
|||||
| 20,989 | |||||
| - | |||||
| 6,200 463 621 1,998 205 123 775 |
|||||
| 10,385 | |||||
| 10,385 |
Page 17
Mid Deeside Parish Church of Scotland Notes to the Accounts (continued) Year ended 31st December 2025
5. |
Payments (continued) (b) Charitable activities: Ministries & Mission gross allocation Transitional funding (from Presbytery) Endowment income & glebe rents Net payment made to the Church of Scotland’s Giving to Grow Presbytery dues/capitation fees Minister’s expenses |
Unrestricted funds £ 43,850 - (9,043) 34,807 2,511 1,449 |
Restricted funds £ - - - - - - |
Total 2025 £ 43,850 - (9,043) 34,807 2,511 1,449 |
Total 2024 £ 44,500 (2,759) (10,053) |
|
|---|---|---|---|---|---|---|
| 31,688 2,167 1,402 |
||||||
| Locum & pulpit supply costs Youth & Family Worker’s salary Other staffingcosts |
686 - 6,653 |
- 5,284 - |
686 5,284 6,653 |
60 7,674 6,312 |
||
| Professional fees – payroll admin. Communityoutreach initiatives |
742 - |
- - |
742 - |
608 241 |
||
| Fabric, equipment & repairs Electronic equipment & software Upkeepofgrounds |
9,017 324 2,124 |
413 - - |
9,430 324 2,124 |
5,328 6,334 5,363 |
||
| Broadband, telecom & sundries Council tax & water charges |
988 3,966 |
- - |
988 3,966 |
1,107 3,632 |
||
| Heat and light – church & L. Hall Heat and light – Ha’berry |
7,873 2,324 |
- - |
7,873 2,324 |
9,123 5,526 |
||
| Insurances Website & electronic communications Digitalgivingrunningcosts |
5,064 395 180 |
- - - |
5,064 395 180 |
4,754 395 180 |
||
| Worship, music & teaching - adult Worship,music & teaching– U18 |
2,040 399 |
- 711 |
2,040 1,110 |
1,053 1,936 |
||
| Catering Training, conferences/courses Printing, stationery & postage Newsletter production Other expenses Total payments relating to the charitable activities |
175 - 198 156 20 82,091 |
- - - - 8 6,416 |
175 - 198 156 28 88,507 |
188 350 464 - 202 |
||
| 96,087 |
6. Minister’s stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employers’ contributions for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years of service) £39,856.
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Mid Deeside Parish Church of Scotland Notes to the Accounts (continued) Year ended 31st December 2025
| 7. Investments at market value Church of Scotland Investors Trust: Income Fund Growth Fund |
Unrestricted funds £ 10,741 - 10,741 |
Restricted funds £ 820 - 820 |
Total 2025 £ 11,561 - 11,561 |
Total 2024 £ 11,225 - |
|---|---|---|---|---|
| 11,225 |
Overall, the market value of investments increased by £336 in 2025 (2024: increased by £101). There were no disposals or acquisitions of investments during the year.
| 8. Total value of funds held locally (including investments stated at their market value) Unrestricted funds General Fund Fabric Fund The Guild Restricted funds World Church Fund Charity Shop Organ Restoration Fund Development Fund (for youth & the elderly) Children’s Christian Education Fund Spark Clock Fund Benevolent Fund Endowment funds Total funds |
2025 £ 57,608 73,132 433 131,173 952 16,809 2,717 2,740 3,376 1,347 2,437 30,378 - 161,551 |
2024 £ 51,000 69,717 461 |
|---|---|---|
| 121,178 | ||
| 1,330 16,325 1,877 1,456 3,495 1,290 2,465 |
||
| 28,238 | ||
| - | ||
| 149,416 |
Page 19
Mid Deeside Parish Church of Scotland Notes to the Accounts (continued) Year ended 31st December 2025
9. Grants and donations to charities and other good causes (a) International: From the General Fund: Christian Aid TearFund Shelterbox Moderator’s Challenge - Malawi Disaster Emergencies Committee - Middle East Appeal United Christian Broadcasters Ltd – “WORD for today” From the World Church Fund: Joyful Motherhood project – Malawi (mainly postage of parcels) From the Guild: Christian Aid Guild project – Friends of Bolenga Guild project – Operation Hope Guild project – UNIDA Hear Our Voice Guild project – World Horse Welfare Guild project – Chocolate Heaven Guild project – Leprosy Mission (b) National & Regional: From the General Fund: Poppyscotland Forget Me Not CrossReach From the Guild: CrossReach |
2025 £ 837 466 627 360 - 19 410 120 86 320 - - - 150 3,395 288 - 627 370 1,285 |
2024 £ 806 - - - 615 20 359 100 - - 200 50 245 195 |
|---|---|---|
| 2,590 | ||
| 375 615 - - |
||
| 990 |
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Mid Deeside Parish Church of Scotland Notes to the Accounts (continued) Year ended 31st December 2025
9. Grants and donations to charities and other good causes (continued) (c] Within the Parish: From the General fund: Parish Pantries – produce purchased From the Charity Shop: Defibrillator – replacement pads & battery Toilet hand driers Picnic tables Parish Pantries Holiday at Home (for the elderly) Kincardine O’Neil Community Association – projector Kincardine O’Neil Bowling Club Kincardine O-Neil Twinning Association Lumphanan Primary School Lumphanan School Parents Council Lumphanan Paths Group Lumphanan Moving Pictures Lumphanan SWRI Lumphanan Community Council Torphins Community Council Torphins Paths Group Torphins Primary School - various Torphins Primary School Nursery Torphins Baby & Toddler Group Torphins Playgroup Torphins Majong Group Torphins Golf Club Torphins Junior Football Club – repairs to shed Torphins Scouts Group Contribution to video box AV system Contribution to an overhead hoist for a disabled person (returned) From the Benevolent Fund: Grants to alleviate hardship situations |
2025 £ - 89 733 1,000 1,569 521 - 1,500 - 1,645 355 238 320 120 1,538 1,935 - 2,067 480 72 2,500 - 83 - 500 - - 3,230 20,495 25,175 |
2024 £ - 72 - - 831 530 400 - 350 - - - 480 - - - 1,620 4,299 794 133 682 212 600 500 1,558 1,557 (856) 1,972 |
|---|---|---|
| 15,734 | ||
| 19,314 |
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Mid Deeside Parish Church of Scotland Notes to the Accounts (continued) Year ended 31st December 2025
2025 |
2024 |
|---|---|
£ |
£ |
9. Grants and donations to charities and other good causes
(continued)
(d) Summary
The grants and donations were made out of the following funds:
| General Fund The Guild Total from unrestricted funds World Church Fund Charity Shop Benevolent Fund Total from restricted funds |
3,224 1,046 4,270 410 17,265 3,230 20,905 25,175 |
2,431 790 |
|---|---|---|
| 3,221 | ||
| 359 13,762 1,972 |
||
| 16,093 | ||
| 19,314 |
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APPENDIX – 1 -
FUNDS HELD ON BEHALF OF THE MID DEESIDE PARISH CHURCH OF SCOTLAND CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| CAPITAL ACCOUNT (Investments) Market value of credit balances at 31 December (With a cost of £8,594 at 31stDecember 2025 and at 31stDecember 2024) REVENUE ACCOUNT (Deposit & current accounts) Credit balance at 31 December Total value of funds he balances on the individual funds held by the General Trustees are as follows: Miss J Spark Fund G Spark Fund Consolidated Fabric Fund - revenue £ £ £ Deposit & current accounts 4,311 4,935 192 Investments at market value: Growth Fund 18,108 18,913 - Total value of funds 22,419 23,848 192 |
2025 £ 37,021 9,438 46,459 2025 £ 9,438 37,021 46,459 |
2024 £ 34,331 8,350 |
|---|---|---|
| 42,681 | ||
| 2024 £ 8,350 34,331 |
||
| 42,681 |
The balances on the individual funds held by the General Trustees are as follows:
The movement on the individual funds held by the General Trustees during the year was as follows:
| Value of funds - 1st January 2025 Receipts: Deposit account interest Investment income Payments: Miscellaneous costs Change in market value Value of funds - 31st December 2025 |
Miss J Spark Fund G Spark Fund Consolidated Fabric Fund - revenue £ £ £ 20,722 21,775 184 31 333 8 355 371 - 386 704 8 (5) (5) - (5) (5) - 1,316 1,374 - 22,419 23,848 192 |
Total funds held by the General Trustees £ 42,681 |
|---|---|---|
| 372 726 |
||
| 1,098 | ||
| (10) | ||
| (10) | ||
| 2,690 | ||
| 46,459 |
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APPENDIX – 2 –
GENERAL FUND BUDGET FOR 2026
Actual Budget
Changes for
2025 2026 2026
RECEIPTS £ £ £
(a) Offerings & Gift Aid tax recovered
Open plate & FWO envelopes 3,852 (312) 3,540
Regular donations via bank standing orders 44,781 - 44,781
Donations - ad hoc/ non repeating 3,117 (0) 3,117
Digital giving 1,111 289 1,400
Tax recovered from Gift Aid donations 12,984 16 13,000
Donations for post Sunday service coffees & teas 496 - 496
66,341 (8) 66,333
(b) Use of premises by outside organisations
Rental income for use of church & extension 10,634 - 10,634
Rental income for use of Ha'berry 3,850 - 3,850
Electricity recharged for use of Ha'berry 2,734 271 3,006
Rental income for use of Lumphanan Hall 622 - 622
17,840 271 18,112
(c) Wedding & Funerals
Fees for use of church for weddings & funerals 2,800 (400) 2,400
2,800 (400) 2,400
(d) Other income
Bank interest & investment income 1,821 (546) 1,275
Pulpit supply costs reimbursed by Faith Nurture Forum 343 (343) -
Other income - - -
2,164 (890) 1,275
TOTAL RECEIPTS 89,146 (1,026) 88,120
PAYMENTS
£ £ £
(a) Ministry, mission and wider work
Giving to Grow allocation 34,807 2,843 37,650
Presbytery dues 2,239 311 2,550
37,046 3,154 40,200
(b) Ministerial expenses
Pulpit supply 686 34 720
Minister's travel expenses 996 628 1,624
Minister's telephone expenses 453 18 471
2,135 680 2,815
(c) Property, grounds & equipment costs
Electricity 6,059 736 6,795
Heating oil 4,138 492 4,631
Insurances 5,064 203 5,267
Internet & telephone line 518 21 539
Toilet supplies/upkeep 469 19 488
Repairs & maintenance 11,466 (466) 11,000
Council tax and water rates - New Manse 3,966 159 4,125
Cleaning - wages 4,013 144 4,157
Cleaning - consumables 5 45 50
35,698 1,353 37,052
(d) Other running costs
Newsletter & publicity 156 44 200
Website maintenance 395 - 395
Stationery supplies & postage 198 - 198
Copyright/ public entertainment/ VHF radio licences 1,593 (285) 1,308
Professional fees - payroll 742 (70) 672
Card payments equipment software 180 - 180
Catering supplies 175 25 200
Concert sponsorship - - -
Other 110 (30) 80
3,547 (315) 3,232
(e) Outreach, worship & teaching
Organist fees 2,640 95 2,735
Granite City Brass Band 200 - 200
Worship supplies & consumables 241 9 250
Training & conference fees - 500 500
Teaching - adult study books & materials 8 43 50
Teaching - children's books & materials 399 201 600
Life & Work - net cost of magazines (126) 126 -
Outreach, etc.- misc. - 50 50
3,361 1,024 4,385
TOTAL PAYMENTS 81,788 5,897 87,684
SURPLUS/(DEFICIT) 7,359 (6,923) 436
GENERAL FUND - movements Actual2025 Changes for 2026 Budget2026
£ £ £
Balances at 1st January 50,999 6,159 57,158
SURPLUS/DEFICIT from above 7,359 (6,923) 436
Transfer from The Guild 300 (300) 0
Transfer to Development Fund (1,500) 1,500 0
Transfer to Fabric Fund - (10,000) (10,000)
Balances at 31st December 57,158 (9,564) 47,593
31-Dec-25 31-Dec-26
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