ABERDEEN: NORTHFIELD UNITED FREE CHURCH OF SCOTLAND Scothsh Chanty No.SC014484 A tsgreg'on of the United Free Churc of Scotland, Congregation Report and Financial Statements Year ending 31 December 2025 Principal place of vrshIP and of Congregation activities: Church and Hall. Kettlehills Road. Aberdeen AB16
Congregation Report and Financial Ststements Year ending 31 December 2025 Page Contents Trustees, Wice BearerJ, members of Courts of the Congregation Congregation Report 315 Report of the Independent Examiner Statement and Movement of Balances on Congregational Funds Not88 to Flnanclal Statements Flnanclal Statements:. Receipts and Payments, all Funds Supplement Sheet and not
Office Bearers, Trustees and Members of the Courts of the Congregatlon serving during Year ending 31 December 2025 Minister Rev A Ellison Offlce Bearers Session Cl& Clerk to Board Treasurer Mark Hammond Diane Crowe Grace Mccartney Property Trustees Minister, Session C1k, Clerk to the Board. Treasurer (Ex Officio) Kirk Session Minister Session Clerk Elders.. Rev A Ellison Mark Hammond George Bruce Moira Hammond Diane Crowe Lilian McPherson Grace Mccartney Elaine Ross Congregatlonal Board Minister Clerk Elders". Rev A Ellison Diane Crowe Mark Hammond George Bruc& Moira Hammond Lilian McPherson Grace Mccartney Elaine Ross Caroline Milne Evelyn Bruce Iris McPherson Moira Fiddes Flona Sales Elected Members.. Bankors Lloyds TSB. Rosehill. Aberdeen Ind•pond•nt Examlner Jessie S McKenzie 110 Balnagask Road Tory Aberdeen AB118RJ
Congregation Report year ending 31 December 2025 1. Constitution and Principal Activitles of the United Free Church of Scotland The United Free Church of Scotland. wth all the Churches of the Refonnation, acknowledges as ts Supreme Standard. the Word of God contained in the Scriptures of Ihe Old and New T8Staments. The Church holds as ts Subordinate Standard the Westminster Confession of Fath. by $ Daclaratory Acts it recognises libety of judgment cm intS of dodrine v*hith do not enter into the Substan of the faith, and it claims the right as duty may require. to interpret, add to. modrfy. or change her subordinate standards, under Ihe promised gUance of th8 Hdy Spirit. arKI wrth a direct responsibility to h8r Lord. The Church approves the èmphasis of the Dedaratory A¢Xs on the love of God for all mankind, the free offer of salvation to all, the obligation of th8 Universal Church to make known the Gospel throughout the wortd, and the renun¢Ats'on of o)er¢ion, perseojtion and into18rdn matters of religion. Accordingly this Churth accepts the oblbgation to witness to the tNth of the Gospel and to seNe men in the nam8 of Christ with regard alike to their spintual and material welfare, both at home and overseas. 2. Responslbllltles of the Congregauon As a Congregation of the United Free Church of Scotland this CorKJregats'on is der the jurisdlctlon and oversight of the superior cwrts of the DenoMinatn i.e. the Presbytery of the North (in which this Congregation resides) and the General Assembly of the Uniled Free Church in all matters pertaining to its spintual and temporal {induding finanaal) affaits It seeks to exerase these obligatsons wthin its fellowship and to tha people in community of which it is part. 3. Responslbllltles and Appolnimert of Office Bearern All matters affects'ro the spintual well being arKd order of the Congregatson is exercised by the Kirf( Sessi¢)n of this Congregation. The knrk Session consists of its Minister and ruling elders. All temporal affairs (in¢luding finanaal) of the Congfegab'on are administered by Congregational Board of this Congregation. The Property Truslees of the Congregation are th8 Ex Offvo Offi Bearers named on page 2 of Ihis ReporL The Minister of this Congregation Is appointed by the Presbytery of tfN8 North. Elders, eleded in accordance with the Praclice arKJ Procedure of the United Free Church of Scotland. along wth members, eleded by the Congregation at the Annual General Meeting or at a meeting of the Congregats'on specffically called for Ihat purFKJse. form Congregational Board. Office Bear5 are appointed by the Courts which they serve. All offices of the Church are op8n to any member in fvll communion. Eath Congregation appoints elders to the Presbyiery and to be Commissioners to the General Assembly. Presbyten8ni$m means the govemment of the Church by elders. 4. Activlties and Achievements Sunday worship has conts'nued thrgl 2025 wtlh nEw atherents visitors enquiring about faith. The Women's Association met throughout the year and Bible Study and Prayer took place on Thursday aftemcons. The Kirf( Session and Congregational Board met throughout the year to ensure both the spintual and temporal needs of the church are met. There b•ras a lot of work around PVG to ensure our compliance with the new regulati5. Some of our rnission partner5 joined u5 throughout the year to provide uwlates. The minister conducted funerals a1 pastoral care was given by minister, elders and members of the cOngregatsC Nthen requirwj. We continue sharing ministry with Aberdeen North Parish Church and Sheddod(sley Baptist Church sharing prayer breakfasts, services and V+[kilY together in community and school projects. We became
part of the Love Aberdeen inib'ative, helping to delNer a John's GosFel to homes wthin our area and working together asS the cty. Chaplaincy and partnership continue with four k)cal SdlS induding leading assemblies, wnning an SU Group, helping facilitate a community café. assisting in a Quiet Zone and providing pastoral support to both teachers and pupils. Primary 6 pupils from Heathrybum and Bramble Brae Primary Sthools took part in the Easter Joumey with Primary 2 pupils tth'ng part in The Christmas Scavenger Hunt as part of their RMPS. The Flounsh Project runs at Northfield Academy and is aimed at helping with selfstsem. Pupils from Orchard Brae Schcol {for complex and severe addrtiaI support needs pupils) join us at the Friday Coffee and Chat wth 2 pupils currently working towards their Saltire Avtsrds. 7th Abordeen Company Girls, Bryde sts'll meets at Heathrybum School and the minister is chaplain to the Aberdeen Division. Our Friday Coffee and Chat continues and our summer BBQ was another glorious day wth lots of people attending. At Christmas we tre ab to providè butdierfs Christmas packs for 40 familiès who require help from Northfield Communrty Centre F(M)dbank. We have also helped both the foodbank and The Cubby at the Cummings Park Centre throughout the year. Wort( continues in maintaining the Church BuildirvJ and Manse. This has included treating dampness/water ingress. plumbing aTrJ el8Ctncal issues. A start has been made in upgrading the lighting lo LED lights. S. Financial Statements and Funds In accordance wlh the Charities and Trustee investment (Scotland) Act 2(KJS ('the 2005 Act,) and the Charit18s Accounts (Scotland) Regulats'ons 20C6 ltthe Regulatsons.) and being a thanty with an annual gross income less than £250.LXrfJ, the Finanrjal Statements of this Congregation set out on pages 7 to 9 consist of a Statement of Congregats'on Funds and movements thereon during the Year ending 31 De¢8mber 2025 and detsils of the ReIpts 8TrJ Payment. Surplus (Deficit), and Net Movem8nt on Funds during the year wth supplementary rleS thereon vknfire appropriate. The General Fund {Collection Fund) shNs a net defiat for year of £28,248.18. The Investment Fund, administered by the Churth Office, shows a surplus of £7,874.86, a transfer to the General Fund of £35,000.tJ), and a balance of £61,242.19. The Speaal ReseNe Fund shows a transfer of £1,500.00 to the General Fund and a balance of £1,440.CM). The Fabric Fund shows a balance of £3,110.62. Thera were no changes to the Roof Fund or the Choir Fund. givirKJ them balances of £463.45 and £428.10 respectively. However, the c11r Fund was closed aTrJ its balance of £428.10 transferred to the General Fund. Th8 Midweek Mission Fund received £388.69, disbursed £353.33. leaving a balance of £175.03. The Benevolent Fund r1Ved £75.50 from Retirin9 Offerings and disbursed £90.00, leavir@ a b818nce of £119.50. Total congregat)nal FLnds at 31 December 2025 is £80,931.88. This sum is conSered more than adequate to meet th8 immediate financial requirements of the Church's ongoing work. 6. Accounting Policios The main Sou$ of income are the voluntary offerings, donations and other giving of members, adherents, and related organisations, and interost or divid&nds on Congregation Funds. The Receipts and Payments of Congregion Funds are recx)rded and reported C a ¢ash r1Ved 8rKI cash paid (as invoioslaccounts are reived) basis respeth"vely. In the event that a commitment Is maje after the date of the Ststement of Balances which 11 materially reflect on the amount of any Fund(s) Ihis V11 be reFKJrted in the accompanyiro Notes to these Ststements. The Balances of Congregation Funds represents sums available for the ongoing work and activities of the Congregation, ststing whether eath Fund is Unrestricted. DeswJnated, Restricted or Endowment and. where appropnate. for vthat wrwse and how these Funds are held or invested.
- Land and Property Land and Property consist of Church aThJ Churth Hall together ¥¥ith fftb'rvJs fumishings {irudiT¥j communion. olher ecdesiastical articles). The Congregation oNws a Manse. These are held as fvnctional propety for the use of Ihe Congr8g*ion in fulfilling its aims and mission and in lch tts activities a carried (xrt and not for investment andlor resale. No mathet value is placed on these Assets.
- Indep6nd8nt Examlner In accor(lance with the tenns of Ihe 2(JJ5 Act.. SOn 44 (1) (c). arKI as a Charity falling under regulation 9. of 'The Regulan$,. and not requirèd to cary out an audit under paragraph 9(4), an Independent Examiner has been appointed in accordance with regulation 11 of 'The Regulations. to carry OLrt a competent examination of the Report wld Financial Statements of the COngregatn. Thg Independent Examinerfs Report for the year to 31 Dentsr 2025 is on page 6.
- Approval of Congregatlon Report and Financial Statements The Congregation rt and Financial Statements approved by the Congregational Board at their meeting on 2026 and wll be approved by Ihe C¢Mgregation at the Annual General Meeting The Office Bearers authorised to sn th8 Report and Finance Statements on behaw of th8 Congregats'on are:_ Signed Minster Slgned Session Clerf( Slgned Clert( to the Congregatlonal Board Signod Troasuref Date
Independent Examine¢s Report to the Trustees ajid Office Bearers of Aberdeen: Northfield United Free Church of Scotland I r•port on the Report and Fin81 Statements of the Ccryfegat1 for the year endirwJ 31 December 2025 which are sel on pages 3 to 5 and 7 to 9 Respectivo Responslbllities of Offic6 Bearer5 and Trustees Examlner The cOnggatiOn.$ Office Bearers and Trustees are responsible for the preparation of tha Report and Acc¢)unts in accordance wth Ihe terms of the Charities Trustee Inveslment {Scotland} Act 2CKI5 1"th8 2005 Acl.) and the Charities Accounts (ScY)tland) Regulations 2008 £a$ amended) {'the 20C6 regtIOns"> The CongTrgation's Office Bearers and Trustees consider Ihat the requirements ol Regulation 9 apply but not those of paragraph 914) of the Accounts Regulations. It is my responsibility to examine the Report arKI Finan(% Statements as required undor sectl¢x 44{1) Icl of the 2005 Aa and to stato wfftther partlcular matters tt8ve come to my attontlon. Ba815 of Independent examlnef • statemènt My examination Is carried in accordance bmth Regulation 11 of th8 2008 Rogulations An ox8mlnation indudes a review of Ihe accounting record$ kept by ts Congregation and a comparison of thé report and accounts presented with those records. It also includes consKlefation of any unusual items or disclosures in Ihé rewrt and accounts. and seeks explanations Irom the office bearers and trusteès concerning such matters The procecknres undertaken do not provpde all Ihe evidence that would be required in an audit, and ¢onsequ•ntly I do not express an audit opinion on tho vi&v given by the reF and aetounts Ind•pend•nt Examin6r8 Statement In the courne of my examlnatlon. no mattfjr has com8 to my attentlon 1. which gives me roa$Ible cause to believe that in any matarial r6SF*Ct th• raquireménts.. to keep accounting records in accordance with Sects'on 4411) {a) of the 2005 Act and Regulation 4 of the 20C6 Accounts RegulatIc5 to prep8fe report accounls bthich accord with the aCUntIra records and t>Jmply with Regulation 9 of the 2Cth Accounts Regulatims have not been met, or 2. to which, In my opinion, attents'on should ba dro4 kn orderto •nable a propof understanding of the Report and Financial Statements ID bè reached Slgnod: Name: Mrs Jessle McKenzle Addm•: 110 Balnaga8k Road, Torry. Aberdeen AB118RJ Date: 20th February 2026
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