Maryculter Trinity Church Ap pue Accounts for 2025 Congregation No: 321907 Charity No: SC 013648 Receipts and Payments
Reference and Adminlstrative Information Charlty Name: Charity Registration Number: Congregation Reference No: Contart Address: Marycufter Trinity Church of Scotland SC013648 321907 M3ryculter Trinity Church of Scotland Kirkton of Maryculter Aberdeen AB12 5FS Trustees Klrk Session Rev. Tony Stephen. Interim Moderator Donald Anderson Helen Anderson Dianne Brown Kathleen Downie James Grant Joyce Mackint05h Anne Massie John Mccaffertv Kathleen Paterson Shona Simpson Alison Stewart AlexanderTaylor Violet Taylor Principal Office-bearers Interim Moderator- Locum Minister: 5es5ion Clerk: Church Treasurer: Rev. Tony Stephen Rev. David Galbraith Mrs. Joyce Mackintosh Mrs. Margaret 8ritten Independent Examiner Grace Milne LL.B, D.L.P, C.A Cottar House Wedderhill 81airs Aberdeen, AB12 5YX. Bankers Bank of Scotland 27 Market Square Stonehaven AB39 2BB Page I
Trustees, Annual Report Year ended 31 December 2025 Structu, Governance and Management Governin¥ Document The Church was administered in accordance with the terms of the Model Deed of Constitution untll 7th December 2012 when it moved to Unitary Deed of Constitution. Recruitment and Appolntment of Trustees Members of the Kirk session are the charity tru5tee5. The Kirk Session members are the elders of the church and are prayerfully appointed and ordained from Ih05e members of the church who are considered to have the appropriate gifts and skills. The minister, who 15 a member of the Kirk Session. is elected by the con8regation and indurted by Presbytery. In the absence of a rninister during a vacancy the Interim Moderatorstands in their place. Organ15ational Strurtu The Kirk Session meets at least five times a year and 15 SpOnsIble for the splritual affairs of the church. It is usually moderated by the minister. but others are also trained to chair the meetings. Certain responsibilities are delegated to the Property Convenor. Finance Committee and other ad hoc 8roups as appropriate. The Kirk Session meets at other times as required. The Stated Annual Meeting is held in April. Objectives and Artivities The Church of Scotland is the national church in Scotland. Our mission is to worship God and to follow the teachings of Jesus Christ. We have a commitment to minister in every parish in Sroiland. Everyone Is welcome to worshlp wlth us. We are a Reformed Presbyrerlan church and the basis of our faith is the Word of God as contained in the Bible. We believe in one God. the Father. the Son and the Holy Spirit. We belreve that God 15 present in the world and is seeking to enrich our lives through knowin8 Jesus Christ His Son. Our aim is to follow the teaching and example of Jesus Christ through whose life, death and resurrertion we come to know, love and worship God. We seek to do this through love and prartical care for each other and those we encounter in our daily lives. We observe the two sacraments of Bapti5rn and Holy Communion. We baptise believing adults and children of Christian families. Page 2
Trusteeg Annual Report {contl Year ended 31 December 2025 Objectives and Activities (cont) Our objertive is to be a church which seeks to inspire people with the Good News of Jesus Christ through enthusiastic worshippin& witnessing, nurturing and serying our community. Worship Services take place in Maryculter Trinity Church every Sunday at 10.30am. There are activitie5 available for children. A family service is held at 10.30am in Marycufter Trinity Church on the 3rd Sunday of the month except July and Au8USt. This is an infornial service accompanied by our praise band. Rernernbran Day worship services are condurted at Maryculter Trinity Church, Banchory- Devenick memorial. and Cookney memorial with Aberdeenshire Council mernber5 attending each. A Bible Study meeting takes place every week in Maryculter Trinity church hall. Thi5 IS ecumenical and open to all who are interested. Young people attend a Youth Cafe available to all the community on Thursday evenings in Maryculter Trinity church hall. All leaders have undergone Disclosure Scotland checks. Community involvement The church provides its land. personnel and facilities. including a dedicated playing field and car parking to the following or8anisations: Scouts. Cubs, Beavers, Mucky Boots kindergarten forest school and Maryculter Friendship club. The church premises are re8ularly used by other or8ani5ations. Hospttal and home vi51ts are regularly carried out by the minister and the elders. Pa6e 3
Trustees. Annual Report {cont) Year ended 31 December 2025 Achlevements and Pertorniance The profile and awareness of the power of prayer continues with the Minister and Elders available to listen and pray for individuals durin8 or after worship. In 2015 the church partnered with Crown Terrace Baptist Church in providing soup for vulnerable and homeless people in the city of Ab@rd@en. and this is still ongoing. A modern style of family worship SeiCe is held on the 3rd Sunday of the month at 10.30am in Maryculter Trinity Church. Children are made very welcome ar this serrfice a5 they are at all services. The Guild is held on the first Monday of the month from 7.30pm-9.30pm in Maryculter Trinity church hall from September to November and February to April. Community Coffee mornings are held on 1st, 3rd and 5th W@dnesdays of each month [except July and Augustl in Maryculter Trinity church hall and are continuing to flourish. This provides an opportunity for the community to come tO8ether for friendship and enjoyment. We are a Fairtrade Church and where possible Source Fairtrade goods for use in our church. We run events throughoirt the year for Christain Aid and have helped many worthwhile projerts including Water Aid, Mission Aviation Fellowship and HIV/Aids. We also took parr in the Blythswood Christmas Shoe Box Appeal. We had a si8nificant Upgrade to our Sound system and streaming equipment which now allows our services to be recorded and streamed live for those unable lo attend in person. Following the refurbishrnent of the Church in 2016117, we now have a space that 15 warm and comfortable and adaptable to many uses. VafiOUS events have now been held and we are delighted at how user friendly the church and hall have become. Our dearest wish is that these church facilities will be seen as a resource for the whole community. Page 4
Trustees, Annual Report {cont) Year ended 31 December 2025 Flnanclal Review The principal source of income is the giving of members. The bulk of this comes by Bank Standing Order and accounts for 88% of total givin8 includin6 Gift Aid recoveries. Total donations for 2025 increased by less than 1% from 2024. We have several fundraisin8 activities throughout the year to support the Church costs, these include our Community Coffee. a Bums themed Concert. Spring Fling, Beetle Drive and Quiz Night. Nearer the end of the Year and in preparation for Christmas we have our regular'Ladies Night, where men are welcome to join in the festive fun. The fundraising activities in 2Q25 of the Church and Guild raised £8.689 net of expenses. Reserves Policy The Kirk Session / Trustees, seek to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held unrestricted cash funds of £42.028 of which £7,621 had been designated for fabric fund and £2.828 for the Guild and Youth Cafe. The total of the unreslricted cash funds equate to approximately six months of expected expenditure for 2026. The Church also held £5.971 of restricted funds whith have been provided for the purposes specified in Note 8. Statement of Trustees. Responsibilities The members of the Kirk Session must prepare financial statement5 which give Slrfficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session / Congregational Board are responsible for keeping proper accounting records which. on request, must refiect the financial position of the Church at that time. This must be done to ensure that the financial statements compw with the Charities and Trustee Investment 15cotland) Act 2(K15. the Charities Accounts Iscotlandl Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2CM)7. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularStie5. Approved by the Trustee5 and 5i8ned on their behalf, Joyce W. Mackintosh Session Clerk Date: 31st March, 2026 Page 5
Independent Examiner's Report to the TNstee5 of Maryculter Trinity Church of Scotland SC013fA8 I report on the accounts of the tharlty for the year ended 31st December 2025 which are set out on pages 7 to 11 Respertlve responslbS1itles 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 (Scotlandl Act 2005 and the Charities Accounts (Scotland) Regulations 2(. The charity trustees consider that the audit quIrernent of Regulation 10(l) Id) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44{11 {cl of the Act and to state whether particular matters have come to my attention. Basis of independent examlnerfs statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts Iscotlandl ReEulations 20(. 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 matter5. The procedure5 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 examinerfs 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 respert the requirements: to keep accounting records in accordance with Settion 44 (1){al of the 2CIJ5 Act and Regulation 4 of the 21x16 Accounts Regulations, 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. 2) Signed: Name: 4raGe Grace Milne LLB. D.L.P. C.A. Address: Cottar House Wedderhill Blairs Aberdeen. AB12 5YX 31st March. 2026 Date: Page 6
Ma ulter Trlnl Churth of Scotland SC013648 Recei sandPa ments Account Year ended 31 December 2025 Unre5trirted Restrfcted Endowrnent Funds Fund5 Funds 2025 2025 2025 Total 2025 Total 2024 Re1 Donations Legacies Activities for Generating Funds Bank & Deposit interest Investment income Note 42,446 42,446 42.148 8,689 102 121 51.358 8,689 102 142 51,379 8,379 21 21 142 50.669 Rental of premises Sale of assets Sale of investments Grants Receipts from General Trustees Special Collection5 Other Receipts Total Recei 390 150 14,870 1,367 699 69.139 14,870 1,367 699 69,160 4.219 1.625 1,017 58.070 21 Pa ments Charitable activities Other Payments Total P ments 61,775 1,250 63.025 61,775 1,250 63.025 52.936 6,127 59.063 Excess of Receipts over Payments for the year before transfers 6,114 21 6.135 1993) Transfers Excess of Receipt5 over Payments for the year 6,114 21 6,135 (993) Page 7
Ma culter Trin. Church of Scotland SC013648 Statement of Balances At 31 December 2025 Unrestrirted Restricted Endowment Funds Funds Funds 2025 2025 2025 Totsl 202S Total 2024 Note Bank & De osit Balances Bank & deposit balances brought forward 35,914 5.950 41,864 42.857 Movement In year: Excess of Receipts over Payments forthe year 6.114 21 6,135 -993 Bank & deposit balances carried forward 42.028 5.971 47,999 41.864 Investments at rnarket value (cost £ 5251 5.710 1,514 7,224 6,699 Assets Gift Aid Receivable Reimbursement of conference fees due 7,955 1,180 9,135 7.955 1,180 9,135 6.950 6,950 Loabilitles Locum Invoice for December Donation collerted not sent in 2025 1.214 274 1,488 218 218 218 218 The account5 were approved by the Kirk Session on 3110312026. For and on behalf of the Kirk Session Session aerk Date: 31st March, 2026 Treasurer Date: 31st March, 2026 Page 8
Ma culter Trini Church of Scotland SC013648 Statement of Balances l. Trustee Remuneration and Related Party Transactions During the year the following payments We made to Trustees: John Mccafferty Anne Massie Pulpit Supply Beadle 300 During the year no payments were made to related parties. 2. Movements in Funds Atljan 2025 At 31 Dec 2025 Receipts Payments Transfers Unrestricted funds General Fuw*d Church RèsÈfVÈ Fund De518nated Fabric Fund Designated Guild Account Deslgnated Sunday Sch(K)l Accc)unt Desi8nated Youth Café Ac£ount 15,224 7.195 7,401 66.053 23Q 220 59.678 23 115,0101 15,010 6,589 22,412 7.621 1,005 2,578 1,823 42,028 2,094 2.931 2.163 35,914 (3531 353 537 69.139 1,230 63,025 Restrlcted fvnds Thumson. Burnett. Angus & Mollison Nicol Bequest Professof Niven Bequest Mrs Christina Lees Memorial Fund 3.742 977 637 594 5.950 41.864 21 3,763 977 637 594 5.971 47,999 21 69.160 Total fvnds 63,025 Page 9
Unrestrirtd Restrlcted Endowment Funds Funds Funds 2025 2025 2025 Total 2025 Total 2024 3. Analysis of Donations WFO Stheme Inon Gift Aid) Gift Atd Donations Tax Recovered on Gfft Pid Donations Ordinary Offering5 (Open PlatE Donatiun to Car Park Fund 2.223 28.295 6.950 1.787 2.223 28,295 6.950 1.787 3,248 25,738 6,951 2,371 Other Offerlngs, Donation5 etc 2,191 42.446 2.191 42,446 3,840 42.148 IL Analysis of Other Income Other Interest 46 134 32 851 1,017 8alance on dosure of bank account Other Trncome from Congregational Or8S 649 699 649 699 S. Anatysis of Payments Charltable actlvltie5 Givin8 to Grow l Locum Presbyiery dues PulFtit Supply Other staffingcosts Fabric repairs & maintenance Heat and l(8ht Insurance 33,565 2.177 33,565 2,177 300 1,837 1,889 3,434 3,348 1,179 24,758 1.289 1,837 1,889 3,434 1,764 4,173 3,752 3,057 778 I,ioi Church office expenses Organ & mu51C Printin8, Stationery and postage Securrty & Flre Protection PAT & EICR Test 1,179 486 529 76 6,000 849 1,350 76 76 6,CQO Interest on L Fabric Account Expenses Guild Expenses Sunday School Expense5 Youth Café Expensès Donations To Charities 1.967 1,967 1.230 1.423 2.058 61.775 1.230 1,423 2.058 61,775 665 1,351 343 52,936 Other expenses Other payments Purchase of a55ets - Lawn Mower 1,999 2,807 1.321 6,127 AV Equipment Land sale zctivities 1,250 1,250 1.250 1,250 Page 10
Collertlons for Thlrd Partles 2025 2024 Big Brew ANCHOR Water Aid Poppy Scotland Christian Aid Souper Sunday Crossreach Guild- World day of prayer 208 220 237 251 274 365 175 308 218 236 154 115 128 1.367 104 1,625 7 Mintsterfs Stlpend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, Stipends and employer's contributions for national insurance. pension and hoijsing and loan fund. Ministers, stipends are paid in accordance with a national scale which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend was £39,856. 8 Purpose of Restrleled Funds The Thomson. Burnett, Angus and Mollison fund provides for distributions to the poor of the parish and prizes for Bible knowledge. The Nicol Bequest. Professor Niven Bequest and the Mrs Christina Loes memorial fund provide funds for the upkeep of graves and 8ravestones. 9 Purpose of Designated Funds Fabrlc Fund - The Trustees have set aside funds foi the maintenance of the Church property Gulld Fund The Trustees permit the Guild to use this fund for the collection of Capitation Fees and payments to the various projects which the Guild supports Sunday School account - The Trustees pernlit the Sunday School to use this fund for receipt of donation5 and fund raising and for the purchase of teaching materials and prizes. Youth Café - The Tru5tee5 permit the Youth Café to use this fijnd for the purchase and sale of provisions for their shop and forthe purchase of games etc. 10 Interest on loan The congregation has an outstanding loan of £199,536.74 from the General Trustees at a rate of 3% per annum and this is granted against the value of Kirkton Cottage (Valued in 2024- £160.0001 and the proceed5 from the sale of a separate building plot with planning perniission. whith was sold in November 202S for £105,OCKI. Confirmation was received from Finance Assistant - General Trustees on 23rd Feb, 2026 to tonfirm the net proceeds from the sale of this land has been set against the outstanding loan balance. Page 11