Aberdeen South Church of Scotland And Church Centre
RECEIPTS AND PAYMENTS ACCOUNTS
Congregation No: 311923
Scottish Charity No: $0016043
N.B. These accounts should be read along with the Notes 1 to 5 plus Appendix attached
Reference and Administrative Information
Charity Name: Aberdeen South Church of Scotiand
Charity Registration Number: $CO16043
Congregation Reference No: 311923
Contact Address: Aberdeen South Church of Scotland Walker Road Torry Aberdeen AB11 8DL
Trustees
Mr Michael Aberdein Mr Alistair Angus Mrs Jennifer Brown Miss Fiona Cowe Mrs Ena Dickie Mrs Hazel Duncan Mrs Mary Forbes Mrs Alison Guyan Ms Michaela Kynoch Mr Graham Lorimer Mrs Mu Lyon Mr Steve Lyon
Mrs Marie Milton Mr Steve Murdoch Mrs Nicola O’Donnell Mr Robert O’Donnell Mrs Elizabeth Robertson Miss Morag Simpson Mr Tom Stronach Mrs Elaine Taylor Ms Valerie Taylor Mrs Betty Thomson Mr Bob Thomson Mrs Lorna Thomson Rev Dr Edmond Gatima
Principal Office-bearers
Minister: Joint Session Clerks: Church Treasurer:
Rev Dr Edmond Gatima Mrs Elizabeth Robertson / Miss Morag Simpson Mr Nwike Nzewi
Independent Examiner
Gillian Cameron, ACIE 46 Pennyfern Road Greenock PA16 SHD
Bankers
Bank of Scotland Queens Cross Branch 39 Albyn Place Aberdeen AB10 1YN
Aberdeen South Church of Scotland Trustees’ Report Year ended 31 December 2025 Structure, Governance and Management
Governing Document
The congregation is a registered charity, number $C016043 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form} and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.
As per the Presbytery Mission Plan, a full-time Associate Ministers post was advertised and filled with the successful applicant commencing January 2026.
The trustees present their report and financial statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of treland published on 16 July 2014.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Kirk Session is chaired by the minister and meets 8 times ina year. The Kirk Session is responsible for all affairs, spiritual and temporal, of the church, however certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond,
The main service of worship is held each Sunday, at 11 am, in Torry. Regular services are also hetd, on Sundays at 10.00 am, in Kincorth Community Centre. These services are led by Elders. A regular mid-week service Is also held in Deeview Court Neurological Care Home in Kincorth. These services are fed by the Minister and volunteers.
Achievements and Performance
The following groups and orginisations meet and enjoy fellowship within the church community - Parents and Toddlers - Monday morning, Bowlers - Tuesday afternoon, The Guild - every 2nd Tuesday evening, Bible Study - Thursday on tine, Mens Group - every 2nd Thursday afternoon, Music and Drama group - Friday evening and Sunday afternoon, Monthly Coffee Mornings - last Saturday of the month, weekly Zoom Prayer Meeting - Wednesday, weekly Zoom Bible Study - Thursday mornings, Friendship cafe - second Monday monthly.
A number of activities which previously took place in South St Nicholas Church, now meet in Kincorth Community Centre. There is no convenient public transport link between Kincorth and Torry, so alternative accommodation had to be found to allow these thriving groups to continue. The groups include Boys’ Brigade, Girls’ Brigade, Rainbows and a Craft Group. These groups come under the auspices of Aberdeen South Church.
In addition, the Church Hall is occasionally used for focal school activities and the local school Assemblies and end of term services are held in the Church. The Church also makes its facilities available to outside organisations both as an outreach and to provide funding for its ongoing work.
Aberdeen South Church of Scotland Trustees’ Report Year ended 31 December 2025
Financial Review
The principal source of income in the General Fund comes from the weekly offerings specified in three categories:
1 Free Will Offering — Gift Aided 2 Free Will Offering 3 Open plate
Most members give their offering through the weekly envelopes, with some giving by standing order and a few prefer to give through the Open Plate.
The major sources of income mentioned above raised £72,345 for the year to 31 December 2025 (2024 £54,412). Other income including legacies, recelpts from genera! trustees, fundraising events and rental of church premises brought in £60,722 for the year to to 31 December 2025 (2024 £152,734). The weekly Sunday offerings are insufficient to cover expenses.
Receipts and Payments showed a deficit of £34,909 for the year to 31 December 2025 (2024 surplus £146,526).
Reserves Policy
The charity trustees have considered the reserves required and have taken into account their current and future liabilities. It is the Trustees’ policy to hold reserves of approximately 3 months expenditure including designated funds. At 31 December 2025 the Church held unrestricted funds of £103,479 of which £81,855 had been designated for fabric fund. The remaining balance of £21,625 represents about 3 months’ normal expenditure which Is satisfactory.
The church also held £8,663 of restricted funds.
Risk Management
The trustees have assessed the major risks to which the charity is exposed, in particular those relating to finances.
With an ageing congregation both nationally and locally within the Church of Scotland, the ability to continue to raise
to the overall work of the national Church is important. In line with the guidance from the Church of Scotland, the
Nonfinancial risks such as fire prevention, health and safety and food hygiene are managed by ensuring accreditation is up to date, having appropriate policies and procedures in place and awareness training for all relevant users of the building
Aberdeen South Church of Scotland Trustees’ Report (cont.) Year ended 31 December 2025
Trustees’ Responsibilities in Relation to the Financial Statements
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice),
The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently; observe the method and principles in the applicable Charities SORP;
make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the Trustees and signed on their behalf,
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Elizabeth Robertson, Joint Session Clerk Hos ay Sumpsn Morag Simpson, Joint Session Clerk
Date 25 March 2026
Independent Examiner's Report to the Trustees of Aberdeen South Church of Scotland and Church Centre, registered charity SC016043. | report on the accounts of the charity for the year ended 31 December 2025.
Respective responsibilities 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 (Scotland) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The trustees consider that the audit requirement of Regulation (10)(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. 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 matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
Independent Examiner's Statement
In connection with my examination, no matter came to my attention: -
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which gives me reasonable cause to believe that in any material respect, the requiremenis:
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to keep accounting records in accordance with section 44(1)(a) of the 2005
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- Act and Regulation 4 of the 2006 Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reachea.
Gillian Cameron, ACIE 46 Pennyfern Road Greenock PA16 9HD
25% March 2026
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Aberdeen South Church of Scotland
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S Minister's Stipend
Ministers are entitled to a stipend to release them to discharge the duties of their calling to Parish Ministry. The stipend rate is set annually by the Assembly Trustees on the recommendation of the Faith Action Programme, with the National Stipend Scale being published annually in the Report of the Faith Action Programme to the General Assembly.
The National Stipend Scale is a five-point scale. Parish Ministers move up one point on the scale after each of the first five years of their ministry and then remain on point 5 of the scale. Stipend scale for 2025
Point 1 £32,433
Point 2 £34,554
Point 3 £36,675
Point 4 £38,796
Point 5 £39,856
6 Amounts Receivable
As at 31 December 2025, the congregation was owed £1,723 (2024 £1,079) in respect of Gift Aid and GASOS claims. This amount was received in January/February 2026,
6 Amounts Payable
As at 31 December 20245 and 2024, no material amounts in respect of work done beforethe year end wereowed by the congregation.
1723
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
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|---|---|---|---|---|---|
|2025|2024|
|CAPITAL ACCOUNT|£|£|
|Credit balances held|at 31|December at cost|9,676|9,676|
|Credit balances held|at 31|December at market value|14,848|14,164|
|REVENUE ACCOUNT|
|Credit balances held|at 31 December|27,652|21,522|
|TEMPORARY ACCOUNT|
|Credit/-Debit balances held|at 31|December|191,219|-|198|
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