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 Se￿iCe 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
Re￿1
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