The Church of Scotland Banff Parish Church of Scotland llhlil., Annual Report and Financial Statements For the year ended 31 December 2025 Congregation No: 342010 Scottish Charity No: SC015501
Banff Parish Church of Scotland Banff Parish Church (Church of Scotland) Reference and Administrative Inforniation Charity Name.. Charity Number- Congregation Ref No: Contact Address: Facebook: Banff Parish Church lthurch of Scotland) SCO501 342010 The Church Office, Back Path, Banff, AB45 IAE htt .face share 19LTCUNkR mjbextldwX1fr Trustees Members of Klrk Sesslon JIM Buchan lan Cameron MaryGimeron Irene Flnlayson Moira Gess Peter In8ram Moira Ingram Maureen Kacunarek Pat McLennan JIM McNawAhton Gordon Mustard Stephen Pratt Ron Smith Shella Smlth Rev. Colin Strong Irene Tewnion Moira Youn8 The followlng person was a tntstee durln8• but not at the end of, the year endln8 31 December 2025 Margaret Henderson OfflrA Bearer8 Interim Moderator Sesslon Clerk kyo tem Treasurer Rev. Colln Stror Jim Buchan Mlchael Mcoonald IndeperKlent Examiner. Lynn MacKinnon Bankers.. Wirgin Money. 161 Mld StreeL Kerth. AB55 58L 8ank of Scotland, Htgh St. Elgin, Moray. IV30 IBJ
Banff Parish church of Scotland Banff Parish Church (Church of Scotland) Trustees Annual Report for Year Ended 318t December 2025 The trustees have the pleasu of presenting the annual retM)rt and financial accounts for Banff Parish ChL4rch for the year ended 31 December 2025. The financial ststements cornp with the General Assembty Regulatlons for Congregational Flnance, the Charities and Trustee Investment (Scotland) Art 25. the Charlties Accounts (Scotlandl Regulations 2006 {as amended). Structure. Governance, and Manag•ment anff Parish Churchis a registered charity, nurnr 5C015501, and is administered In accordance with the terms of the Deed of Constitution (Unitary Fomjl and Is subjert to tlk Act5 and Regulations of the General Assembly of the Church of Scotland. The active elders of the Church servlng on the Tk Sesslon are the charty trustees. The charge bein8 currently va- cant, an Interim Moderator ha5 been appointed by Presbytery and 15 a member of Klrk Sesslon ex offlclo. The Klrk Session has responslblllty for the splritual arKI temporal overslght of the Con8regatlon's affairs. The Unttary Constltutlon encourages a strutture that operates flexibly and efficlently. Declsion-makin8 is largely delegated to number of sub-groups: Leadership Group,. Flnance Group.. Property Committee." l)Jtreach Team {which subsumes the Children and Famlly Worker Group); Pastoral Care Team: Fundralsin8 Group; Safe8uardin8 Team; Halls Team. These groups meet as necessary, and rekrt to the Klrk Sesslon, which meets quarterly. Ur8ent matters arisln8 be- tween Session are brought before the Leadershlp Group. Objectlves and Activltlos The Church of Scotland Is Trfnktarian in doctrine. Reformed In trddltion and Presterlan in poThty. It exists to glorifv God and to work for the advanGemcnt of Chrts('S KI00M throughout the world. As a national Church, it acknowl- edges a distin¢tive call and duty to brire the ordinance5 of relIgn to the people In every parish of Scotland through a territorial minlrtry. ft cooperates w5th otherchurches in various ecumenr¢al bodies in Scotland and beyond. Achlevements and Perforniance Our Church continues its wslon to be a hub of the communty and a beacon of Ilght where all can gather for frlend- ship, servl¢e and spirr(ual support, welcoming people of all a8es and from all Church backgrounds or none. To this end, our church is open to members and visttors alike. for regutsr Sunday worship, rtormalty at 11:00am, and monthly services of worship continue to benefit residents at the Doocot V¥ very-sheltered housing complex in Banff. Speclal serviS and worship events are held, Includit the annual Memorial Servlce. Harvest Thanksgivlng
Banff Parish Church of Scotland and Remembrance Stsnday lin collabordtKn wlth the wider BACAC Group). We continue to welcome Banff Primary school back to Church. fortheir Easter. Harvest and Christmas SerVe$. Our sulte of Halls hosts a range of communty activities. including our own Frlendship Group, Busy Hands Group and Tots & Teas. Our annual fundraising events contlnue to be well-supported in the communty. This year's Doors Open Day again attracted a good nurnber of vtsltor5. showng an interest in the building's ecclesi- astical, as well as architertural heritage. Flnanclal Revlew Total Receipts were £72,216 of which donatK)ns were £49.322, an InC8$e of IO% on the prevlou5 year. Total pay- ments were £70,781 leav1r a surplus of £1,435. However, the was a £IO,C(L) underpayment of Giving to Grow- this Is belng paid in 2026. Staffing costs will be slgnlflcantly reduced In 2026 followire the Church Secretsry role belng made redundant. The Mansels currentty on the market- a successful sale will help reduce costs at thls challenglng tlme. Reser¥es Polky: The Kirk Session has a$ed that the church 5Uld aim to maintsin unrestrkted reserves equivalent to at least four months of operatin8 expendhure, as this would be enough to capture any Invoiclng in arrears and any flnal costs. As at 31 December 2025. the Church held unre5trfcted cash funds of £33,588. Stat8mont of Tru8toes' responslbllltles The members of the Klrk Sesslon must prepare finandal statements whlch grrfe sufflcient detail In order to enable sufficiÈnt appr@ciatton of th• transactions of the Church durin8 the financlal year. The members of the Kirk Sesslon are responsibk for keeping proper accourrtln8 records whlch, on request, must refiect the financial po51tlon of the Church at that tlme. Thls must be done to ensure thatthe financial statements comply with the Charft5 and Trus- tee Investment Iscotlandl Act 21JJ5. the Chaiitbes Accounts (Scotlandl Re8ulations 2006, and the Regulations Anent Congre8ational Flnance approved by the General A55em1¥ of the Church of Scotland in 2C()7. They a a150 respon- sible for safeguarding the a$5ets of the Church and must take reasonable steps for the preventton and/or detection of fraud or other gularitIeS. Approved by the Trustees and slgned on their behalf. Im Buchan Sesslon Clerk wo tem Date.. I 2oZ
Banff Parish Church of Sc4)tland Banff Parish Church (Church of Scotland) Trustees Annual Report for Year Ended 31°, December 2025 Independent Examlnerfs Report to the Trustees of Banff Parish Church (Church of Scotland) l port on the accounts ofthe charity for tk year eNled 31 December2025 whh are Set out on pages 6 to 10.. Respertlve responslbllltles of trustees and examlner The charrtvs trustees are responsible forthe preparation of the accounts in accordance with the Charttks and Trus- tee Investment Iscotlandl Att 2005 and the Charltles Accounts Iscotland) Regulations 2iJJ6. The charlty tru5tee5 conslder that the audtt requlrements of Regulatlon Iolllldl of the Accounts Regulations do not apply. It is my responsibllity under sertion 44111( tl of the Art and to state whether particular matter5 have corne to my attention. Basls of Independent Examlnerf$ statement My examination Is carrfed out in accordance with Reguiatioft 11 of the Chafities Accounts (Scotlandl Regulatlon5 2006. An examlnatSon Includes a vIeW of the accountlng records kept by the charity and a comparison of the ac- counts presented wh those records. tt also ildeS consideratlon of any unusual items or dlsc105ure5 In the ac- counts and seeks e¥planatlons from the trustees concernin8 any such matters. 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 8iven by the accounts. In the course of my examlnatlon, no matter has come to my attentlon Whlch glve5 me reasonable cause to belSeve that in any material respert the requirements: To keep accountlng records in accordance with Section 4411) la) of 2iX15 Act and Regulatlons 4 of the 20)6 Accounts Re8ulatJons. and To prepare Accounts which accord with the accountirvd records and compty wlth Regulation 9 of the 2006 Accounts Re8ulatlons have not been mÈt. or To whlch, in my opinn, attention should be drawn in order to enable a proper understanding of the Ac- counts to be reached. Lynn MacKinnon 15 Market Street Macduff. AB44 IQN
Banff Parish Church Recei ts and Pa ments Account Year ended 3A December 2025 Unrestricted Restricted FuDds Funds 2025 2025 Endowment FuDdJ 2025 Tolal Total 2024 2025 eel Donations Note 49322 10000 7759 49322 44881 500 5421 Legacie5 Activities for G¢neratin8 Fun& Bw]k & Dewsit interut Inv¢$tnKnt Ao¢ome ICN)00 7759 73 633 107 659 659 1399 1400 52275 67714 107 68480 Rental of prernlses Income from TnLStees Other ReLxipts Weddimy and Funerals Total Recei 2261 2261 3353 13954 2671 1765 1475 1475 71450 107 659 72216 74018 Costs of genergthig funds CbaritY4ble activities Governance tts 121 70138 121 70660 122 522 74872 Total Pa ments 70259 522 70781 74994 Excess of Reeeipts over Payments for the y¢Ar before transfers 1191 415 059 1435 -976 Transfers 562 59 Excess of R¢ceipts over Payments for the year 1753 -318 1435 -976 Page 6
Banff Parish Church Statement of Balances At 31 December 2025 Unrutrleted Restrreted Endowment FUd$ Funds Fumds 2025 21125 2025 Totsl 2025 Tol*l 2024 Note 08it BalaDee8 Bank & deposit baIanc¢s brought forward 31835 5689 37524 3851RI Movement in ye4r: Excess of Receipts ov¢r Pamts for theyear 1753 -318 1435 -976 Bank & deposit balan carri¢d fonvard 33588 5371 38959 37524 Investments at ma (Cost - £32,553) Value 32233 5476 12518 50227 47124 Nono Lia ilities Givin8 to arow Chch of S¢otland Third P8ty Collections ioooo 693 3153 430 693 693 10693 3683 Theac¢ountswere appmved bythCTntecsOn............... .................. For and on behalf of Banff Parish Church SessloD Clerk TreAsMr¢r Pagc 7
tatrne l. Trtse Remunerntioo #nd Relatsd Prty 2•24 Mr Stephth Prtttt {Ih8anist} Mrs Motra Gu00 {Frt¢ Will offaingc0)rrt) 3098 100 )t¢ted into by thechayity during thepr. 2. Movem¢Mts in Funds At l Jffjury 2•25 At 31 Dtttmb¢r 2025 Pyme•ls TttAf¢r4 ullrtjtrltt fuidl Des1&d Fibri¢ Fund ixgacies Ftstsd General Fund 3313 13432 15070 318J5 613 536 405 3795 234J2 6341 3J588 60837 714S1 IS7 7•2S9 Rtrtrl¢t¢d fui Guild Fund OrB•n Appe Grant Application Fw Rev DrBrntt Fwbj Co)1 Fund Jokn Watt B¢qst 20 419 27 522 625 2154 645 38 2192 645 395 J13 42 217 772 5371 395 513 .15J 217 733 CnJick¥hank & W•tt L4Aey Chivas Beqwt By Shield Mem1 Fw Sunday Club 73 39 1•7 S22 Endowment -6S9 Totsl Fundi 37524 72216 389S9
- Movements ID Funds (tolhtinued) Guild Fwl for dustof the Qulld. Or8an Appeal Fumd to be us¢d forrtPAifs tythEfA Grant Applic4tion FuTrJ.. The Trn$t fvexttsnaf cists in twmblin8 for ¢4Jital grknLq. Income from the Rew DrBTwe's Futsj to be f(trwdwof bib frthn th¢ C¢M] Fwjd tobe wd to PTovidc fvthewxyof Banff. Income frLKn the John Watt Beqwt is ford of Ihrmnits. 1] from the Cry1¢k$h& Wtttt is forth use oftl¢ (hw¢ Jncome from the Thivag be fvthE ptrth&of bibk Itlle from the Elyn shit Orial FuNi is to k w¢d fort1 Yrmpe of Il 7nts)me the Suwclub Fwxl i8 tobe tttd fwthe 5Y S¢trthi.
Brtff temeDt of Funds Tool 2024 2•25 2935 3. ADalysl$ of Donations WFO Se1C It>)n Gift Aid} GiftAid dortati( Tax Y0¢T Gift Aid Ordinary offeriw (Ow platel Othtr offering5> donaii 4331 277J6 4338 27756 n80 6398 3550 49J12 4240 25186 7728 4280 3M7 6398 3550 49322 4. ADlyyls of PayJDeTrts Colts of le4111 huds Offwiti8 envTIo 122 Izi 122 Chrl¢bk itdwltks Giving to Ctyow ]0(lir Prt¥bytery dues 14165 1837 14165 1837 108 852 28779 1355 5707 7450 14793 1684 42J 4731 24776 5172 4082 7920 Pulpii supply Oth¢r staffing F&bri¢ ryiTS & mwntawKe Council tlx H¢at & Light 852 28779 13$3 5707 7450 J148 2473 648 5848 2473 1170 3282 2880 604 aLLrch offiee exrws Organ & musi¢ Honorotia ITEquipment $22 J79 1844 74872 816 70138 116 7066• 522 Gov¢ri#ntt ¢0 Tot1 P#ynJ•nts 70239 522 7•781 749Y4 MID18tsr'8 Stipend All Chur¢h of S¢otityi wnWegÈti( ¢orthbu to the Siipthkl bears the of all Tolnts, stiFeJk d emploPs totritIOnS ftr natiou•l pons1? IKxoing Imll fityl MÉnisteJl are paid iti accord0¢ with the nlltional s11yJ stAl4 whith 1$ Tt4th1 LO yews of S#Vi F the >w review the minimw 8tip&#l w•$ £32.433 and th¢mts1 Strpqbl lin the aTrlth•wLJttrs)£39,856. 2•25 2024 & Colleetlort$ for Third P*r¢Ks Prypy Stotlard 163 238 Rligd in Year 163 238 Page 10
APPENDIX FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF TrIE CONGREGATION 342010 Banff COoI1d0t6d Fabrf¢ Fund CAPITAL ACCOUNT 2025 Credit balan¢es held at 31 December al cost 78 306.40 Market value of balanGe¥ at 31 December 103 877.52 REVENUE ACCOUNT Credlt balance at 310ernber 6 358.07 TEMPORARY ACCOUNT Deblt b81ance at 31 December 163&70 1nd1v1dl Fund PuryK>*•: EXPENDABLE 2026 Credrt balances held at 31 December at cost Market value of balances at 31 December PERMANENT ENDOWMENT Credtt balances held at 31 December at cost Market value of banCeS at 31 DeGember
31.12.25 31.12.24 Church ol Scotland Gr0h Funds Guild Fabric Organ & Cholr Flower Trust Funds £364.64 £31.221.44 £1.376.00 £1.011.36 £3.735.84 £338.00 £28.952.00 £1,276.00 £938.00 £3.464.00 £37.709.28 £34,968.00 Church of Scoliand Income Funds (Endowment) Gulld Fabrl General Coal Sunday School £375.87 £7,699.64 £2.984.18 £717.57 £740.35 £365.00 £7.477.00 £2.898.00 £697.00 £719.00 £12.517.61 £12,156.00 £50,226.89 £47,124.00