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:
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Banff Parish Church lthurch of Scotland)
SCO￿501
342010
The Church Office, Back Path, Banff, AB45 IAE
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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 2￿5. the Charlties Accounts (Scotlandl
Regulations 2006 {as amended).
Structure. Governance, and Manag•ment
anff Parish Churchis a registered charity, nurn￿r 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 rek￿rt 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 Pres￿terlan in poThty. It exists to glorifv
God and to work for the advanGemcnt of Chrts('S KI￿00M throughout the world. As a national Church, it acknowl-
edges a distin¢tive call and duty to brire the ordinance5 of relIg￿n 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 servi￿S and worship events are held, Includit￿ the annual Memorial Servlce. Harvest Thanksgivlng

Banff Parish Church of Scotland
and Remembrance Stsnday lin collabordtK*n wlth the wider BACAC Group). We continue to welcome Banff Primary
school back to Church. fortheir Easter. Harvest and Christmas SerV￿e$.
Our sulte of Halls hosts a range of communty activities. including our own Frlendship Group, Busy Hands Group and
Tots & Teas.
Our annual fundraising events contlnue to be well-supported in the communty.
This year's Doors Open Day again attracted a good nurnber of vtsltor5. showng an interest in the building's ecclesi-
astical, as well as architertural heritage.
Flnanclal Revlew
Total Receipts were £72,216 of which donatK)ns were £49.322, an InC￿8$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 5￿Uld 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 Charft￿5 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 wh￿h 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 w￿h those records. tt also i￿l￿deS 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 opin￿n, 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 t￿ts
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
FU￿d$
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 Ch￿ch of S¢otland
Third P8ty Collections
ioooo
693
3153
430
693
693
10693
3683
Theac¢ountswere appmved bythCTn￿tecsOn............... ..................
For and on behalf of Banff Parish Church
SessloD Clerk
TreAsMr¢r
Pagc 7

ta*trne
l. Tr￿tse Remunerntioo #nd Relatsd P*rty
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 J*ffjury
2•25
At 31 Dtttmb¢r
2025
P*yme•ls
Ttt*Af¢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¢q￿st
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
B￿y￿ Shield Mem￿1￿ Fw
Sunday Club
73
39
1•7
S22
Endowment
-6S9
Totsl Fundi
37524
72216
389S9

2. Movements ID Funds (tolhtinued)
Guild Fwl for d*ustof the Qulld.
Or8an Appeal Fumd to be us¢d forrtPAifs tythEfA
Grant Applic4tion FuTrJ.. The Trn$t￿ fvexttsnaf cists in twmblin8 for ¢4Jital grknLq.
Income from the Rew DrBTwe's Futsj to be f(*tr*wdwof bib
frthn th¢ C¢M] Fwjd tobe wd to PTovidc fvthewxyof Banff.
Income frLKn the John Watt Beqwt is ford* of Ihrmnits.
1]￿ from the Cry1¢k$h￿& Wtttt is forth* use oftl¢ (hw¢
Jncome from the Thivag be fvthE ptrth&*of bibk
It￿￿lle from the E￿lyn shit￿ ￿￿Orial FuNi is to k w¢d fort1* Yrm￿p￿e of Il*
7nts)me the Suwclub Fwxl i8 tobe tttd fwthe 5￿Y S¢trthi.

B*rtff
temeDt of
Funds
Tool
2024
2•25
2935
3. ADalysl$ of Donations
WFO Se1￿C It>)n Gift Aid}
GiftAid dortati(
Tax Y￿0￿¢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. AD*lyyls of PayJDeTrts
Colts of le￿￿411*1 huds
Offwiti8 envTIo
122
Izi
122
Ch*rl¢*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 exr*ws
Organ & musi¢
Honorotia
ITEquipment
$22
J79
1844
74872
816
70138
116
7066•
522
Gov¢ri#ntt ¢0
Tot*1 P#ynJ•nts
70239
522
7•781
749Y4
MID18tsr'8 Stipend
All Chur¢h of S¢otityi wnWegÈti(￿ ¢orthbu* to the Siipthkl bears the of all Tolnts￿, stiFeJk
d emploPs tot￿ri￿tIOnS ftr natiou•l pons1￿? IKxoing Imll fityl MÉnisteJl are paid iti
accord0￿¢ with the nlltional s11￿yJ stAl4 whith 1$ 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
CO￿oI1d0t6d 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 310e￿rnber
6 358.07
TEMPORARY ACCOUNT
Deblt b81ance at 31 December
163&70
1nd1v1d￿l 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 b￿anCeS at 31 DeGember

31.12.25
31.12.24
Church ol Scotland Gr0￿h 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